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COMMITTEE OF THE WHOLE Packet 09242024
CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA hnWill C4 of 2024 5:30 USKEGO 5:30 PMMuskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA NEW BUSINESS Capital Projects Fund Budgets - Continue Discussion - Community Survey - A representative from Community Perceptions will be presenting - Road Program Options 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 Proposed 2025 Budget - Draft.pdf Discuss / Review / Recommend Water & Sewer Utility Budgets Proposed 2025 Sewer Budget.pdf Proposed 2025 Water Budget.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. SKEGO MAYOR'S PROPOSED 2025 BUDGET Presented Tuesday, September 24', 2024 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 TABLE OF CONTENTS PROPOSED 2025 BUDGET DOCUMENT Section 1 Mayor's 2025 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2024 Budget) » Pages 2 - 3 Section 2 Draft Notice of Public Hearing for the City of Muskego's Proposed 2024 Budget (proposed for Tuesday, October 8t', 2024) » Page 5 Section 3 Proposed 2025 General Fund Revenue Budget (General Operations) » Pages 6 - 11 a. General Fund Revenues — Total Change by Category from Adopted 2024 Budget to 2025 Proposed Budget b. General Fund Revenues — Change in Dollars by Category From Adopted 2024 Budget to Proposed 2025 Budget Section 4 Proposed 2025 General Fund Expenditure Budget)) Pages 12 - 28 a. General Fund Expenditures — Total Change by Category from Adopted 2024 Budget to 2025 Proposed Budget b. General Fund Expenditures — Change in Dollars by Category from Adopted 2024 Budget to 2025 Proposed Budget Section 5 Staffing Information » Pages 29 - 32 a. Full Time Equivalent Position Summary by Department of the City of Muskego — Approved 2024 Budget Compared to Proposed 2025 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2024 Budget Section 6 City Debt Service Budget & Graphic Presentations » Pages 33 - 37 a. Listing of General Long -Term Obligations b. Debt Schedule for existing general obligation debt c. Debt Service Payments 2025 — 2039 Total Principal & Interest by Year Section 7 Proposed 2025 Special Revenue Fund Budgets » Pages 38 - 45 Section 8 Proposed 2025 Capital Expenditure Budgets » Pages 46 - 50 Section 9 Supplemental Information a. Definitions » Pages 51 - 55 b. Tax Calculation » P c. Graphic Presentation of City Tax Levies and Rates » Pages 57 - 58 3 SECTION 1 MAYOR'S SUMMARY COMMENTS Page 1 MAYOR'S 2025 PROPOSED BUDGET SUMMARY COMMENTS Existing tax levy caps tied to net new construction requires us to look service cuts and tough budgeting choices and this year is no different. Balancing a tight budget with 1.8% of new tax revenue and a projected 3.1% inflation increase requires us to closely look at the service levels we provide and how we fund those services. 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. Based on the goals listed below, a balanced budget as prepared by the department heads and I is proposed to once again maintain a low mill rate of $3.83, which again is one of the lowest mill rates of any municipality in Waukesha County. This is the 4th year in a row of maintaining a low rate. Following is my 2025 Budget Goals: • Maintain our low property tax rate • Apply Net New Growth as Allowed per the State Levy Limit • Maintain Our High Bond Rating (Aal) • Limit One -Time Funding Sources • Recognize and Respect the Expertise of Incumbent employees thru Competitive Pay Increases & Benefit Packages • Abide by the General Operation Fund Balance Policy Budget Process: This evening, the Committee of the Whole received the 2025 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 22nd 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 or myself, in advance to discuss the item(s) to aid in identifying the precise information desired. Page 2 Significant Changes from the 2024 to the 2025: Revenues The proposed 2025 general fund revenue budget reflects an increase in shared revenue of $23,079, investment earnings increase of $170,000 and a tax levy increase of $213,738 which is within the State levy limit. The additional funds will be utilized to offset expenditure increases in protected services, public works, technology, human resources, employee pay adjustments and merit increases. Our net new construction has increased from about 1.61 % last year to 1.82% this year. Expenditures The proposed 2025 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 4.97% increase over 2024. 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 April and 2% additional in October pay for non -represented employees. The Police Union Agreement is a 3-year agreement (2023-2025) calls for a wage increase in 2025 of a 2% in January, and a 2% increase in July. In order to maintain our conservation efforts, funding will be shifted from the operational budget to the land and open space conservation fund, which is funded through the landfill. Finally, our initial heath insurance renewal came in at a 18% increase over last years. Through negotiations and a minor plan adjustment, the final rate renew is currently at an 8.5% increase over the 2024 rates, which is a budget increase of approximately $270,000. These expenses, along with added costs for the assessor's reevaluation, fuel & utilities, building maintenance and supply costs increases amount to a net expenditure increase of $890,833 for 2025. Taxes 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 $3.83 per $1,000 of assessed value, a similar rate compared to the prior three years. Mayor Rick Petfalski Page 3 6 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 CITY OF MUSKEGO -- OFFICIAL NOTICE On October 22, 2024, 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 2025. 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. Sharon Mueller, Finance Director/Treasurer SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2024 12/31/24 2025 (DECREASE) TAXES 14,048,450 14,048,130 14,261,838 INTERGOVERNMENTAL 2,851,559 2,955,182 2,953,056 LICENSES AND PERMITS 727,290 725,725 744,890 FINES, FORFEITURES AND PENALTIES 335,000 398,310 350,000 PUBLIC CHARGES FOR SERVICES 729,267 695,272 741,543 INTERGOVERNMENTAL CHARGES FOR SERV 252,000 255,000 255,500 MISCELLANEOUS 685,427 956,427 860,073 INTERDEPARTMENTAL CHARGES FOR SERV 107,250 110,500 234,750 TOTAL REVENUES $ 19,736,243 $ 20,144,546 $ 20,401,650 3.37% GENERAL GOVERNMENT 2,549,227 2,498,433 2,647,665 PUBLIC SAFETY 8,614,531 8,543,069 9,087,656 HEALTH AND SANITATION 3,850 3,831 3,831 PUBLIC WORKS 3,191,599 3,381,334 3,310,005 EDUCATION & RECREATION 2,136,540 2,133,984 2,239,739 CONSERVATION AND DEVELOPMENT 242,496 247,393 267,430 CAPITAL OUTLAY 990,500 991,095 973,500 UNCLASSIFIED 90,000 0 94,000 DEBT SERVICE 3,389,350 3,394,850 2,480,455 TOTAL EXPENDITURES $ 21,208,093 $ 21,193,989 $ 21,104,281 -0.49% TRANSFERS FROM OTHER FUNDS/ADVANCES TRANSFERS TO OTHER FUNDS TOTAL OTHER FINANCING SOURCES/USES 1,663,809 1,598,280 1,598,039 (191,959) (175,000) (895,408) 1,471,850 1,423,280 702,631 * Taxes Revenue includes $14,215,038 property tax levy which is 1.527% higher than 2024. ACTUAL ESTIMATED ESTIMATED 12/31 /23 12/31 /24 12/31 /25 FUND BALANCES GENERALFUND DEBT SERVICE TAX LEVY FUND TOTAL FUND BALANCE $ 8,244,919 $ 8,560,826 $ 8,466,826 135,604 $ 193,534 193,534 $ 8,380,523 $ 8,754,360 $ 8,660,360 Page 5 �3 SECTION 3 lumolzolOwl 2025 REVENUE BUDGET Page 6 CITY OF MUSKEGO OPERATING REVENUES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 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 $10,768,762 $11,059,802 $11,388,679 $11,538,373 $11,761,300 $11,761,300 $11,761,299 $11,761,300 $11,975,038 $11,975,038 $213,738 1.82% $0 100.09.80.00.4002 OVERRUN $0 ($2) $1 ($1) $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $35,720 $34,580 $34,616 $34,616 $35,000 $35,000 $34,707 $34,707 $34,725 $34,725 ($275) -0.79% $0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,372 $12,659 $12,666 $11,875 $12,000 $12,000 $11,868 $11,868 $12,000 $12,000 $0 0.00% $0 100.09.80.00.4007 INTEREST-DELQPERS PROPERTY $150 $30 $300 $106 $150 $150 $4 $50 $75 $75 ($75) -50.00% $0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $21,621 $25,532 540 199 $_0 $_0 205 205 $_0 $_0 $0 #DN/01 TAXES Total $10,838,625 $11,132,602 $11,436,801 $11,585,167 $11,808,450 $11,808,450 $11,808,082 $11,808,130 $12,021,838 $12,021,838 $213,388 1.81% $0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $29,361 $18,028 $11,031 $5,417 $500 $500 ($25) $0 $0 $0 ($500) -100.00% $0 100.02.20.01.4128 WATER PATROL $14,077 $8,531 $11,383 $5,468 $14,300 $14,300 $0 $8,500 $12,000 $12,000 ($2,300) -16.08% $0 100.02.20.01.4702 MISCREIMBURSEMENT/DONATIONS $32,833 $32,881 $34,119 $31,674 $0 $0 $31,892 $33,892 $500 $500 $500 #DN/0! $0 100.02.21.00.4124 FIRE INSURANCE TAX $125,261 $132,427 $137,265 $155,481 $150,000 $150,000 $177,969 $177,969 $150,000 $150,000 $0 0.00% $0 100.04.51.01.4132 TRANSPORTATION-14WAYALLOTMENT $1,305,947 $1,350,136 $1,387,778 $1,449,450 $1,370,625 $1,370,625 $1,058,494 $1,411,325 $1,400,000 $1,400,000 $29,375 2.14% $0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $3,489 $0 $3,153 $3,000 $0 $0 $0 $7,689 $0 $0 $0 #DIV/0! $0 100.05.71.00.4150 LIBRARY -SYSTEM, ETC $121,422 $133,957 $144,178 $157,217 $190,243 $190,243 $98,382 $190,243 $202,873 $202,873 $12,630 6.64% $0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $5,393 $6,689 $7,176 $5,303 $5,000 $5,000 $4,358 $5,000 $5,000 $5,000 $0 0.00% $0 100.09.80.00.4120 PERSONAL PROPERTY AID $74,898 $95,298 $45,191 $45,191 $45,250 $45,250 $45,191 $45,191 $83,963 $83,963 $38,713 85.55% $0 100.09.80.00.4121 STATE SHARED REVENUES $425,415 $441,020 $432,839 $432,689 $993,880 $993,880 $155,061 $993,880 $1,016,959 $1,016,959 $23,079 2.32% $0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $11,311 $11,311 $13,261 $13,261 $13,261 $13,261 $13,261 $13,261 $13,261 $13,261 $0 0.00% $0 100.09.80.00.4123 PER CAPITA TAXES -PUBLIC SAFETY $7,326 $7,366 $10,632 $9,934 $8,500 $8,500 $0 $8,500 $8,500 $8,500 $0 0.00% $0 100.09.80.00.4124 STATE VIDEO SERVICE AID $30,199 $59,731 $59,731 $59,731 $60,000 $60,000 $59,731 $59,731 $60,000 $60,000 $_0 0.001/. INTERGOVERNMENTAL REVENUE Total $2,186,933 $2,297,375 $2,297,737 $2,373,816 $2,851,559 $2,851,559 $1,644,315 $2,955,182 $2,953,056 $2,953,056 $101,497 3.56% $0 LICENSES AND PERMITS: 100.01.02.00.4241 ALCOHOL LICENSES $15,843 $24,515 $23,804 $25,882 $24,000 $24,000 $22,808 $23,250 $24,000 $24,000 $0 0.00% $0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $360 $410 $410 $0 $350 $350 $0 $100 $350 $350 $0 0.00% $0 100.01.02.00.4243 PUBLICATIONS $490 $518 $460 $80 $250 $250 $440 $475 $250 $250 $0 0.00% $0 100.01.02.00.4244 BARTENDERS/OPERATORS $10,820 $11,818 $9,636 $14,352 $11,250 $11,250 $8,208 $10,750 $11,000 $11,000 ($250) -2.22% $0 100.01.02.00.4245 CIGARETTES $1,500 $1,700 $1,600 $1,700 $1,700 $1,700 $1,600 $1,700 $1,700 $1,700 $0 0.00% $0 100.01.02.00.4247 AMUSEMENT DEVICES $2,180 $2,230 $1,810 $2,070 $2,100 $2,100 $1,968 $2,000 $2,050 $2,050 ($50) -2.38% $0 100.01.02.00.4248 ARCHERY, TRAP & FIREARMS $20 $10 $20 $20 $20 $20 $130 $130 $20 $20 $0 0.00% $0 100.01.02.00.4250 JUNK LICENSES $225 $150 $150 $150 $150 $150 $75 $150 $150 $150 $0 0.00% $0 100.01.02.00.4251 DANCE HALL & OUTSIDE DANCE $615 $670 $575 $745 $650 $650 $952 $6,000 $650 $650 $0 0.00% $0 100.01.02.00.4254 PEDDLER, SOLICITOR & TRANSIENT $3,038 $2,576 $2,838 $3,541 $3,500 $3,500 $3,724 $3,750 $3,500 $3,500 $0 0.00% $0 100.01.02.00.4260 SPECIAL EVENTS $1,600 $1,275 $1,525 $1,220 $500 $500 $1,425 $1,250 $1,300 $1,300 $800 160.00% $0 100.01.02.00.4261 SHORT-TERM RENTALS $0 $0 $500 $500 $500 $500 $275 $500 $500 $500 $0 0.00% $0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $17,560 $12,240 $10,480 $11,360 $12,500 $12,500 $10,680 $10,750 $10,500 $10,500 ($2,000) -16.00% $0 100.01.02.00.4263 FOOD TRUCKS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.02.00.4264 TRAILERS & GOLF CARTS $0 $0 $375 $650 $750 $750 $845 $850 $500 $500 ($250) -33.33% $0 100.01.02.00.4265 FIREWORK PERMITS (IND & GROUP) $5,015 $4,775 $4,245 $3,685 $4,250 $4,250 $3,285 $3,500 $3,750 $3,750 ($500) -11.76% $0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $900 $650 $1,150 $750 $520 $520 $400 $520 $520 $520 $0 0.00% $0 100.01.02.00.4268 RECORD CHECKS $0 $0 $0 $276 $0 $0 $1,164 $1,250 $1,500 $1,500 $1,500 #DIV/0! $0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $50 $100 $100 $50 $100 $100 $50 $50 $100 $100 $0 0.00% $0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $7,163 $5,788 $4,513 $4,788 $6,500 $6,500 $6,120 $5,750 $4,750 $4,750 ($1,750) -26.92% $0 100.01.02.00.4307 DOG LICENSE FEES $3,893 $4,830 $4,014 $6,133 $4,500 $4,500 $2,396 $5,000 $4,750 $4,750 $250 5.56% $0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $152,989 $121,771 $128,676 $124,173 $125,000 $125,000 $59,638 $120,000 $120,000 $120,000 ($5,000) -4.00% $0 100.02.20.01.4305 DOG APPREHENSION $270 $420 $330 $310 $200 $200 $240 $300 $300 $300 $100 50.00% $0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $489,692 $475,605 $735,897 $583,213 $525,000 $525,000 $291,251 $525,000 $550,000 $550,000 $25,000 4.76% $0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,028 $705 $1,922 $1,199 $1,000 $1,000 $590 $1,000 $1,000 $1,000 $0 0.00% $0 100.05.72.02.4271 BEER PERMIT FEES (PARKS) $504 $580 $600 $239 $500 $500 $63 $200 $250 $250 ($250) -50.00% $0 100.06.18.01.4260 EXTRACTIVE 547 650 839 $1,822 $1,500 $1,500 810 $1,500 $1,500 $1,500 $_0 0.001/. LICENSES AND PERMITS Total $716.302 $673.986 $936,468 $788.906 $727,290 $727.290 $419.137 $725.725 $744.890 $744.890 $17,600 2.42 % " 10 Page 7 CITY OF MUSKEGO OPERATING REVENUES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal Budget Budget Approval FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $247,917 $323,769 $302,426 $329,512 $335,000 $335,000 $290,883 $398,309 $350,000 $350,000 $15,000 4.48% FINES, FORFEITS AND PENALTIES Total $247,917 32$ 3,769 30$ 2,426 $329,512 33$ 5,000 33$ 5,000 29$ 0,883 39$ 8,309 $350,000 $350,000 1$ 5,000 4.48% LO PUBLIC CHARGES FOR SERVICES: 100.01.06.00.4310 COPY FEES $133 $70 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.4311 VENDING MACHINE REVENUE $149 $296 $179 $364 $300 $300 $388 $375 $350 $350 $50 16.67% $0 100.01.06.00.4536 NSF FEES $270 $180 $210 $210 $200 $200 $360 $300 $350 $350 $150 75.00% $0 100.01.06.00.4541 JURY DUTY/ FEES REIMB $15 $22 $30 $0 $20 $20 $0 $20 $20 $20 $0 0.00% $0 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $454,412 $32,372 $23,785 $57,651 $30,000 $30,000 $18,008 $25,000 $25,000 $25,000 ($5,000) -16.67% $0 100.02.20.01.4333 MISCELLANEOUS CHGS-POLICE $4,157 $1,032 $1,013 $677 $1,100 $1,100 $260 $500 $500 $500 ($600) -54.55% $0 100.02.20.01.4334 SEIZED PROPERTY $810 $0 $16 $1,451 $250 $250 $0 $250 $250 $250 $0 0.00% $0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $170 $5 $68 $446 $200 $200 $226 $250 $250 $250 $50 25.00% $0 100.04.19.00.4348 ENGINEERING REVIEW FEES $10,355 $20,228 $9,118 $10,190 $15,500 $15,500 $388 $7,750 $10,500 $10,500 ($5,000) -32.26% $0 100.04.19.00.4349 ENGINEERING SERVICE FEES $0 $32 $2,700 $3,750 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $0 $0 $0 $3,500 $2,500 $2,500 $0 $2,500 $2,500 $2,500 $0 0.00% $0 100.04.51.01.4312 SALE OF CULVERT MATERIAL $83,930 $90,923 $35,952 $35,460 $75,000 $75,000 $15,080 $35,000 $40,000 $40,000 ($35,000) -46.67% $0 100.04.51.01.4332 MISC HWY DEPT REVENUE $54,432 $6,046 $2,650 $12,708 $5,000 $5,000 $714 $5,000 $5,000 $5,000 $0 0.00% $0 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MIL $6,598 $4,719 $2,305 $1,020 $750 $750 $0 $750 $750 $750 $0 0.00% $0 100.04.51.10.4308 WEED CUTTING $786 $0 $100 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,384 $2,224 $2,562 $2,946 $1,300 $1,300 $2,337 $2,500 $2,000 $2,000 $700 53.85% $0 100.05.71.00.4313 LIBRARY FINES $6,962 $10,771 $10,304 $10,882 $10,000 $10,000 $7,080 $10,000 $10,000 $10,000 $0 0.00% $0 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $5,231 $7,886 $10,359 $8,100 $8,500 $8,500 $5,887 $8,500 $8,500 $8,500 $0 0.00% $0 100.05.71.00.4544 ROOM RENTAL $825 $2,544 $2,038 $1,450 $1,000 $1,000 $2,950 $3,000 $1,000 $1,000 $0 0.00% $0 100.05.72.02.4314 SEASON PASSES (Taxable) $13,526 $14,917 $14,410 $19,365 $14,000 $14,000 $19,675 $22,000 $26,900 $26,900 $12,900 92.14% $0 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable) $21,659 $17,445 $17,453 $31,306 $12,000 $12,000 $23,598 $28,000 $28,000 $28,000 $16,000 133.33% $0 100.05.72.02.4317 PARK RENTAL TAXABLE $25,414 $18,894 $19,261 $19,244 $17,500 $17,500 $19,157 $19,000 $19,000 $19,000 $1,500 8.57% $0 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $880 $495 $880 $880 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.4320 RECREATION FEES TAXABLE $566 $0 $0 $0 $0 $0 ($6) $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.4318 REC REG FEES -AQUATICS $1,265 $1,648 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.4322 REC RENTAL TAXABLE -AQUATICS $0 $0 $0 $86 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.4323 RECREATION MATERIALS REVENUE $0 $0 $0 $156 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.4324 RECREATION BUS REVENUE $0 $0 $0 $805 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.12.4318 REC REG FEES -ARTS & CRAFTS $1,637 $2,301 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.13.4318 REC REG FEES -ATHLETICS $80,820 $163,460 $196,585 $219,583 $220,223 $220,223 $132,326 $220,000 $239,188 $239,188 $18,965 8.61% $0 100.05.72.13.4320 REC FEES TAXABLE -ATHLETICS $576 $3,447 $4,224 $8,588 $17,573 $17,573 $6,679 $17,000 $21,618 $21,618 $4,045 23.02% $0 100.05.72.14.4318 REC REG FEES -SAFETY $1,508 $9,844 $8,267 $6,337 $7,260 $7,260 $5,768 $5,511 $4,500 $4,500 ($2,760) -38.02% $0 100.05.72.16.4318 REC REG FEES -CHILD CARE $51,586 $120,652 $128,812 $174,897 $183,510 $183,510 $175,709 $185,000 $191,728 $191,728 $8,218 4.48% $0 100.05.72.16.4320 RECREATION FEES TAXABLE $0 $152 $9,189 $10,798 $7,800 $7,800 $9,470 $9,500 $8,500 $8,500 $700 8.97% $0 100.05.72.16.4322 RECREATION RENTAL TAXABLE $0 $0 $0 $17 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.4318 REC REG FEES -LEAGUES $825 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.4320 REC FEES TAXABLE -LEAGUES $2,037 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.18.4318 REC REG FEES -VARIED INTEREST $2,411 $10,410 $15,693 $10,370 $21,481 $21,481 $9,141 $12,000 $11,039 $11,039 ($10,442) -48.61% $0 100.05.72.18.4320 REC FEES TAXABLE -VARIED INT $0 $0 $832 $1,191 $4,800 $4,800 $67 $67 $1,600 $1,600 ($3,200) -66.67% $0 11 Page 8 CITY OF MUSKEGO OPERATING REVENUES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal Budeet Budget Approval PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.19.4320 IDLE ISLE PARKING -TAXABLE $21,449 $21,943 $26,568 $48,404 $36,000 $36,000 $44,520 $45,000 $47,000 $47,000 $11,000 30.56% $0 100.06.18.01.4301 SALE OF MAPS $0 $100 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4330 PLATTING FEES $19,913 $20,161 $17,936 $15,053 $15,500 $15,500 $7,816 $15,500 $15,500 $15,500 $0 0.00% $0 100.06.18.01.4344 DEVELOPMENT CHARGES $9,251 $10,779 $5,972 $3,528 $10,000 $10,000 $1,443 $5,000 $10,000 $10,000 $0 0.00% $0 100.06.18.01.4345 STANDARD PRODUCTS-GIS $35 $700 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4346 LAND RECORD FEE $14,420 $9,220 $10,200 $10,070 $10,000 $10,000 $4,430 $10,000 $10,000 $10,000 $_0 0.001/. $0 PUBLIC CHARGES FOR SERVICES Total $900,397 $605,915 $579,671 $731,482 $729,267 $729,267 $513,470 $695,272 $741,543 $741,543 $12,276 1.68% $0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $1,010 ($150) $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $237,306 $243,306 $245,089 $253,784 $252,000 $252,000 $128,909 $255,000 $255,500 $255,500 $3,500 1.39% $_0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total 23$ 8,316 24$ 3,156 $245,089 $253,784 $252,000 25$ 2,000 12$ 8,909 $255,000 $255,500 $255,500 $3,500 1.39% LO MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $292,641 $88,580 $276,876 $826,806 $630,000 $630,000 $1,284,051 $900,000 $800,000 $800,000 $170,000 26.98% $0 100.01.06.00.4547 FUEL REFUND $6,878 $6,760 $6,202 $6,832 $7,000 $7,000 $0 $6,500 $6,850 $6,850 ($150) -2.14% $0 100.02.20.01.4525 RENTAUCELLULAR TOWER $37,784 $39,673 $42,332 $43,740 $45,927 $45,927 $45,927 $45,927 $48,223 $48,223 $2,296 5.00% MISCELLANEOUS REVENUE Total 33$ 7,302 13$ 5,012 32$ 5,410 $877,378 68$ 2.927 68$ 2,927 $1329,978 95$ 2.42 $855,073 $855,073 17$ 2,146 25.21% LO OTHER FINANCING SOURCES: 100.01.06.00.4535 SALE OF LAND -OTHER $0 $0 $25,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.02.20.01.4551 PROCEEDS FROM SALEF/A-PD $0 $13,000 $16,011 $33,130 $20,000 $20,000 $137 $10,000 $10,000 $10,000 ($10,000) -50.00% $0 100.04.51.01.4551 PROCEEDS FROM SALEF/A-DPW $0 $0 $22,403 $28,300 $10,000 $10,000 $0 $5,000 $10,000 $10,000 $0 0.00% $0 100.04.51.01.4556 SALE OF EQUIPMENT (TAXABLE) $0 $0 $0 $4,609 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $474,627 $441,825 $394,162 $386,218 $405,000 $405,000 $0 $390,000 $395,000 $395,000 ($10,000) -2.47% $0 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $94,000 $94,000 $94,000 #DIV/0! $0 100.20.80.00.8206 TRF FROM WRLF $0 $0 $0 $0 $0 $0 $0 $0 $62,245 $62,245 $62,245 #DIV/0! $0 100.20.80.00.8209 TRANSFER FROM CABLE FUND $2,253 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8220 TRF FROM CAP IMPROV-GF $54,500 $0 $0 $0 $0 $0 $0 $0 $91,681 $91,681 $91,681 #DIV/0! $0 100.20.80.00.8270 TRF FROM COMP ABS FUND $_0 $164,420 $_0 $_0 $_0 $_0 $0 $_0 $_0 $_0 $0 #DIV/01 OTHER FINANCING SOURCES Total $531,380 $619,245 $457,576 $452,256 $435,000 $435,000 $137 $405,000 $662 926 $662,926 $227,926 52.40% $0 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $1,785 $2,437 $2,850 $2,552 $2,250 $2,250 $0 $2,500 $2,250 $2,250 $0 0.00% $0 100.01.06.00.4702 REIMBURSEMENT -WATER $13,255 $17,630 $16,760 $16,420 $20,000 $20,000 $8,390 $17,000 $43,750 $43,750 $23,750 118.75% $0 100.01.06.00.4703 REIMBURSEMENT -SEWER $81,774 $84,355 $151,045 $95,586 $85,000 $85,000 $46,000 $91,000 $138,750 $138,750 $53,750 63.24% $0 100.01.06.00.4704 REIMBURSEMENT - REFUSE & RECYC $00 $0 $50,000 $0 $_0 $0 $0 L0 $50,000 $50,000 $50,000 #DIV/0! $_0 INTERDEPARTMENTAL REVENUE Total 9$ 6,814 10$ 4,422 $220,655 $114,558 $107,250 $107,250 5$ 4390 $110,500 $234,750 $234,750 $127,500 118.88% LO TOTAL GENERAL FUND REVENUES $16.0939Rfi $1fi.135.4R3 $1 fi.ROl.R33 $17.50fi.R59 $17.92R.743 $17.92R.743 $lfi.l R9.301 $1 R.305.544 $1R-R79-57fi $1 R.R79.57fi $$QQ $3$3. 4,97% $0 PROJECTED 2024-2025 SURPLUS/(DEFICIT) 15$ Q9. $Q $Q 12 Page 9 CITY OF MUSKEGO General Fund Revenues $20,000,000 $18,000,000 $16,000,000 ■Interdepartmental Revenue $14,000,000 OOther Financing Sources •Miscellaneous Revenue $12,000,000 Olntergovernmental Charges for Services $10,000,000 •Public Charges for Services OFines, Forfeits and Penalties $8,000,000 OLicenses and Permits $6,000,000 ■Intergovernmental Revenue OTaxes $4,000,000 $2,000,000 2024 Adopted - $17,928,743 2025 Proposed - $18,819,576 13 Page 10 CITY OF MUSKEGO General Fund Revenues $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- Inter-gov License Fines, Public Intergov Misc Other and Permits Forfeits and Charges for Charges for Sources Penalty Services Services Inter-dept Taxes ■2024 Adopted - $17,928,743 $11,808,450 $2,851,559 $727,290 $335,000 $729,267 $252,000 $682,927 $435,000 $107,250 ■2025 Proposed - $18,819,576 $12,021,838 $2,953,056 $744,890 $350,000 $741,543 $255,500 $855,073 $662,926 $234,750 OChange - $890,833 $213,388 $101,497 $17,600 $15,000 $12,276 $3,500 $172,146 $227,926 $127,500 14 Page 11 SECTION 4 PROPOSED 2025 EXPENDITURE BUDGET 15 Page 12 CITY OF MUSKEGO OPERATING EXPENSES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud,=et Budget Actual Proiection Request Proposal Budget BudE¢t Approval GENERAL GOVERNMENT - MAYORMUMAN RESOURCES: 100.01.01.00.5101 SALARIES AND WAGES $11,158 $11,642 $0 $44,477 $48,273 $48,273 $32,004 $49,205 $50,886 $50,886 $2,614 5.41% $0 100.01.01.00.5105 SALARIES AND WAGES -ELECTED $125,232 $128,933 $126,099 $57,851 $64,408 $64,408 $41,273 $63,093 $63,900 $63,900 ($508) -0.79% $0 100.01.01.00.5150 AUTO ALLOWANCE $3,648 $3,464 $3,500 $3,500 $3,500 $3,500 $2,289 $3,500 $3,500 $3,500 $0 0.00% $0 100.01.01.00.5152 EXPENSE ALLOWANCE $11,206 $11,164 $11,206 $11,200 $11,200 $11,200 $7,348 $11,243 $11,200 $11,200 $0 0.00% $0 100.01.01.00.5201 FICA $11,304 $11,522 $10,166 $8,613 $9,818 $9,818 $6,077 $9,281 $9,979 $9,979 $161 1.64% $0 100.01.01.00.5202 PENSION $5,444 $5,659 $4,720 $5,023 $7,775 $7,775 $3,832 $5,879 $7,978 $7,978 $203 2.61% $0 100.01.01.00.5203 HEALTH INSURANCE $30,574 $31,893 $31,743 $22,923 $21,404 $21,404 $13,299 $19,949 $22,536 $22,536 $1,132 5.29% $0 100.01.01.00.5204 LIFE INSURANCE $369 $298 $236 $198 $252 $252 $168 $252 $252 $252 $0 0.00% $0 100.01.01.01.5206 EMPLOYEE HEALTH SCREENINGS $0 $0 $0 $0 $8,500 $8,500 $0 $8,500 $0 $0 ($8,500) -100.00% $0 100.01.01.01.5207 BENEFIT CONSULTANT $0 $0 $0 $0 $25,750 $25,750 $18,104 $25,750 $26,550 $26,550 $800 3.11% $0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $0 $915 $0 $720 $960 $960 $640 $960 $960 $960 $0 0.00% $0 100.01.01.01.5301 TRAINING/HR $0 $0 $0 $150 $9,000 $9,000 $1,856 $9,000 $4,000 $4,000 ($5,000) -55.56% $0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $93 $398 $215 $1,833 $2,000 $2,000 $1,055 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.01.01.5302 MILEAGE/HR $0 $0 $0 $0 $100 $100 $0 $50 $250 $250 $150 150.00% $0 100.01.01.01.5303 CONFERENCES/HR $0 $0 $0 $0 $1,100 $1,100 $757 $1,100 $3,000 $3,000 $1,900 172.73% $0 100.01.01.00.5305 DUES AND MEMBERSHIPS $8,490 $8,552 $9,365 $11,038 $11,500 $11,500 $10,575 $11,500 $11,500 $11,500 $0 0.00% $0 100.01.01.01.5305 DUES AND MEMBERSHIPS/HR $0 $0 $0 $0 $2,704 $2,704 $454 $2,704 $2,175 $2,175 ($529) -19.56% $0 100.01.01.01.5506 SOFTWARE CHARGES/HR $0 $0 $0 $5,530 $6,635 $6,635 $5,889 $6,635 $17,500 $17,500 $10,865 163.75% $0 100.01.01.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $797 $480 $480 $280 $480 $480 $480 $0 0.00% $0 100.01.01.01.5601 TELEPHONE/HR $0 $0 $0 $0 $480 $480 $278 $480 $480 $480 $0 0.00% $0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $365 $287 $594 $190 $300 $300 $376 $400 $500 $500 $200 66.67% $0 100.01.01.01.5701 OFFICE SUPPLIES & EXPENSES/HR $0 $0 $0 $0 $1,000 $1,000 $304 $1,000 $1,000 $1,000 $0 0.00% $0 100.01.01.01.5805 LABOR ATTORNEY $0 $0 $0 $0 $5,000 $5,000 $16,160 $20,000 $5,000 $5,000 $0 0.00% $0 100.01.01.00.5820 CONTRACTED SERVICES $0 $0 $49,566 $25,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.01.6015 EMPLOYEE ASSISTANCE PROGRAM $0 $0 LO Vo $5,000 $5,000 io $2,500 LO $_0 ($5,000) -100.00% Vo MAYOR Total $208,363 $215,206 $247,891 $199,043 $247,139 $247,139 $163,020 $255,462 $245,627 $245,627 $f 1,512) -0.61% $0 GENERAL GOVERNMENT - FINANCE & CLERK: 100.01.03.00.5101 SALARIES AND WAGES $351,835 $339,634 $275,823 $312,213 $321,396 $321,396 $201,561 $308,606 $323,038 $323,038 $1,642 0.51% $0 100.01.03.00.5102 OVERTIME $8,408 $2,634 $7,509 $2,197 $7,980 $7,980 $1,152 $1,434 $4,251 $4,251 ($3,729) 46.73% $0 100.01.03.00.5105 WAGES - POLL WORKERS $50,840 $11,589 $42,677 $19,534 $53,046 $53,046 $24,491 $52,999 $36,575 $36,575 ($16,471) -31.05% $0 100.01.03.00.5201 FICA $28,695 $25,909 $21,987 $23,418 $25,472 $25,472 $15,174 $23,668 $25,452 $25,452 ($20) -0.08% $0 100.01.03.00.5202 PENSION $24,316 $22,966 $18,346 $21,228 $22,727 $22,727 $13,874 $21,238 $22,747 $22,747 $20 0.09% $0 100.01.03.00.5203 HEALTH INSURANCE $72,089 $76,777 $79,427 $86,144 $72,879 $72,879 $50,361 $77,875 $58,925 $58,925 ($13,954) -19.15% $0 100.01.03.00.5204 LIFE INSURANCE $1,497 $1,571 $1,087 $1,231 $1,340 $1,340 $955 $1,412 $1,562 $1,562 $222 16.59% $0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $13,110 $10,602 $4,881 $2,814 $3,594 $3,594 $3,292 $4,938 $5,418 $5,418 $1,824 50.76% $0 100.01.03.00.5301 TRAINING $52 $719 $1,003 $1,017 $500 $500 $299 $500 $500 $500 $0 0.00% $0 100.01.03.01.5301 TRAINING/CLERK $0 $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 100.01.03.00.5302 MILEAGE & EXP REIMB $310 $46 $2,141 $1,007 $500 $500 $574 $800 $750 $750 $250 50.00% $0 100.01.03.01.5302 MILEAGE & EXP REIMB/CLERK $0 $0 $0 $0 $600 $600 $8 $250 $300 $300 ($300) -50.00% $0 100.01.03.00.5303 CONFERENCES & SPECIAL EVENTS $384 $1,719 $3,894 $2,560 $2,000 $2,000 $682 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.03.01.5303 CONE & SPECIAL EVENTS/CLERK $0 $0 $0 $0 $5,000 $5,000 $400 $2,500 $2,500 $2,500 ($2,500) -50.00% $0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $934 $1,233 $1,511 $540 $750 $750 $310 $500 $750 $750 $0 0.00% $0 100.01.03.01.5305 DUES AND SUBSCRIPTIONS/CLERK $0 $0 $0 $0 $500 $500 $195 $250 $500 $500 $0 0.00% $0 100.01.03.00.5401 COPIER MAINTENANCE $0 $0 $498 $1,058 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $4,623 $4,312 $4,105 $3,090 $4,000 $4,000 $2,681 $4,000 $4,000 $4,000 $0 0.00% $0 100.01.03.00.5502 COMPUTER CHARGES $494 $785 $494 $1,537 $850 $850 $475 $850 $2,352 $2,352 $1,502 176.71% $0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $10,164 $10,464 $9,570 $8,286 $12,500 $12,500 $8,422 $9,000 $10,000 $10,000 ($2,500) -20.00% $0 100.01.03.01.5506 CLERK SOFTWARE CHARGES $0 $0 $0 $0 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $0 100.01.03.00.5601 TELEPHONE/CITYHALL $810 $702 $900 $1,430 $864 $864 $1,170 $1,750 $1,824 $1,824 $960 111.11% $0 100.01.03.00.5701 OFFICE SUPPLIES $3,105 $3,020 $1,256 $3,287 $1,500 $1,500 $1,548 $1,500 $2,000 $2,000 $500 33.33% 16' Page 13 CITY OF MUSKEGO OPERATING EXPENSES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud,=et Budget Actual Projection Request Proposal Budget BudE¢t Approval GENERAL GOVERNMENT - FINANCE & CLERK (continued): 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $37,337 $9,013 $14,953 $9,115 $2,000 $2,000 $516 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.03.01.5704 OTHER SUPPLIES & EXP/CLERK $0 $0 $0 $1,555 $45,000 $45,000 $16,247 $40,000 $10,000 $10,000 ($35,000) -77.78% $0 100.01.03.00.5713 PRINT MATERIALS $550 $565 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.01.5713 PRINT MATERIALS/CLERK $0 $0 $0 $37 $500 $500 $0 $250 $500 $500 $0 0.00% $0 100.01.03.00.5801 TAX BILL DIST FEES $24,561 $24,299 $24,677 $28,244 $25,000 $25,000 $9,994 $25,000 $30,000 $30,000 $5,000 20.00% FINANCE & CLERK Total $634,115 $548,560 $516,740 $531,540 $611,998 $611,998 $354,379 $584,819 $549,445 $549,445 $62 553 -10.22% $0 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $24,747 $21,270 $22,165 $23,399 $25,000 $25,000 $19,158 $19,148 $25,000 $25,000 $0 0.00% $0 100.01.04.00.5801 PROFESSIONAL SERVICES $76,204 $76,491 $84,037 $86,804 $85,400 $85,400 $56,133 $87,400 $82,500 $82,500 ($2,900) -3.40% $0 100.01.04.00.5802 BOARD OF REVIEW & NOTICES $275 $811 $800 $557 $1,000 $1,000 $593 $593 $1,000 $1,000 $0 0.00% $0 100.01.04.00.5830 REVALUATION EXPENSES $00 $60,372 LO $-0 LO $0 $-0 L $62,000 $62,000 $62,000 #DIV/0! $-0 ASSESSOR Total $101,225 $158,944 $107,002 $110,760 $111,400 $111,400 $75,885 $107,142 $170,500 $170,500 $59,100 53.05% $0 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $99,159 $106,790 $96,963 $142,287 $147,614 $147,614 $94,416 $152,985 $157,394 $157,394 $9,780 6.63% $0 100.01.05.00.5201 FICA $7,843 $8,498 $7,676 $11,208 $11,660 $11,660 $7,468 $12,470 $12,408 $12,408 $748 6.42% LO 100.01.05.00.5202 PENSION $6,166 $6,440 $5,609 $8,576 $10,185 $10,185 $5,851 $9,076 $9,607 $9,607 ($579) -5.68% 100.01.05.00.5204 LIFE INSURANCE $392 $522 $472 $685 $691 $691 $463 $693 $708 $708 $17 2.45% 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $3,360 $4,275 $3,400 $4,800 $4,800 $4,800 $3,200 $4,800 $4,800 $4,800 $0 0.00% LO 100.01.05.00.5303 CONFERENCES & TRAINING $173 $488 $196 $96 $1,000 $1,000 $125 $500 $1,000 $1,000 $0 0.00% LO 100.01.05.00.5305 DUES AND MEMBERSHIP $473 $1,812 $1,511 $573 $1,000 $1,000 $591 $750 $1,000 $1,000 $0 0.00% LO 100.01.05.00.5506 COMPUTER CHARGES $5,459 $5,784 $5,737 $5,878 $5,750 $5,750 $5,585 $5,750 $8,388 $8,388 $2,638 45.88% LO 100.01.05.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $00 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $447 $640 $595 $1,023 $1,000 $1,000 $394 $2,500 $1,000 $1,000 $0 0.00% Mo 100.01.05.00.5805 ATTORNEY $13,908 $9,116 $11,394 $31,361 $10,000 $10,000 $1,484 $5,000 $10,000 $10,000 $-0 0.00% LAW Total 13$ 7,860 14$ 4,845 13$4,032 20$ 6,965 19$ 4,180 19$ 4,180 11$ 9,897 19$ 5,004 20$ 6,784 20$ 6,784 1$ 2,605 6.49% 5-0 GENERAL GOVERNMENT - NON -DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $5,052 $4,965 $5,241 $5,406 $5,000 $5,000 $3,856 $5,500 $5,750 $5,750 $750 15.00% $0 100.01.06.00.5205 PCOR FEES $198 $223 $234 $258 $250 $250 $280 $280 $250 $250 $0 0.00% $0 100.01.06.00.5206 BENEFIT CONSULTANT FEES $8,263 $7,491 $8,025 $21,793 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $976 $2,114 $687 $0 $2,500 $2,500 $0 $1,000 $2,500 $2,500 $0 0.00% $0 100.01.06.00.5506 SOFTWARE MAINTENANCE $9,502 $20,147 $25,595 $30,094 $30,000 $30,000 $12,256 $30,000 $30,000 $30,000 $0 0.00% $0 100.01.06.00.5601 LAND LINE LONG DISTANCE $26,505 $28,960 $22,249 $21,090 $20,000 $20,000 $11,840 $21,500 $25,000 $25,000 $5,000 25.00% $0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $7,967 $6,328 $4,395 $8,856 $8,000 $8,000 $2,966 $5,000 $6,500 $6,500 ($1,500) -18.75% $0 100.01.06.00.5702 VENDING MACHINES $85 $180 $257 $374 $300 $300 $433 $400 $450 $450 $150 50.00% $0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $90 $8,329 $4,688 $5,164 $6,000 $6,000 $540 $5,000 $6,000 $6,000 $0 0.00% $0 100.01.06.00.5710 POSTAGE $38,319 $19,062 $27,327 $20,940 $30,000 $30,000 $15,849 $25,000 $22,500 $22,500 ($7,500) -25.00% $0 100.01.06.00.5810 AUDIT& SPECIAL ACCOUNTINGS $6,800 $11,870 $12,000 $14,738 $15,000 $15,000 $48,955 $15,000 $22,000 $22,000 $7,000 46.67% $0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $60,231 $61,613 $59,872 $78,485 $65,000 $65,000 $48,563 $65,000 $80,000 $80,000 $15,000 23.08% $0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $8,108 $9,801 $2,816 $3,813 $10,000 $10,000 $2,213 $5,000 $7,500 $7,500 ($2,500) -25.00% $0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,443 $2,534 $2,471 $3,157 $2,500 $2,500 $2,541 $2,750 $2,500 $2,500 $0 0.00% $0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $2,318 $0 $0 $0 $3,000 $3,000 $24,138 $1,500 $3,000 $3,000 $0 0.00% $0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $4,431 $2,715 $0 $2,220 $5,000 $5,000 $6,300 $10,000 $5,000 $5,000 $0 0.00% $0 100.01.06.00.6021 EMPLOYEE SAFETY $2,406 $2,021 $2,177 $294 $2,500 $2,500 $0 $2,500 $2,500 $2,500 $0 0.00% $0 100.01.06.00.6045 PERSONAL/REAL PROP TAX -W/O $526 $1,153 $105 $4,028 $1,000 $1,000 ($45) $1,000 $1,000 $1,000 $0 0.00% $0 100.01.06.00.6055 SENIOR TAXI $15,000 $15,000 $15,000 $15,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 100.01.06.00.6101 WORKERS COMPENSATION $157,219 $246,235 $223,397 $205,360 $200,000 $200,000 $105,157 $150,000 $167,935 $167,935 ($32,065) -16.03% $0 100.01.06.00.6102 LIABILITY INSURANCE - GEN & PD $40,552 $40,552 $36,338 $39,502 $40,750 $40,750 $28,199 $37,598 $38,500 $38,500 ($2,250) -5.52% $0 100.01.06.00.6103 PROPERTY INSURANCE $67,745 $67,180 $70,853 $75,177 $82,000 $82,000 $91,065 $91,065 $95,000 $95,000 $13,000 15.85% Q0 100.01.06.00.6104 AUTO PHYSICAL DAMAGE INSURANCE $14,651 $14,672 $18,902 $19,242 $20,000 $20,000 $16,677 $22,236 $22,750 $22,750 $2,750 13.75% 1 % ) Page 14 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 2020 2021 2022 ACCOUNT Prior Year Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual Actual GENERAL GOVERNMENT - NON -DEPARTMENTAL (continued): 100.01.06.00.6105 PUBLIC OFFICIALS LIABILITY INS $12,147 $12,148 $23,333 100.01.06.00.6106 CYBERERM $4,134 $4,726 $0 100.01.06.00.6107 CRIME INSURANCE $2,300 $2,415 $2,415 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $49,364 $30,992 $17,678 100.01.06.00.6109 AUTO LIABILITY INSURANCE $12,556 $12,909 $9,443 100.01.06.00.6110 CYBER $3,656 $-0 $9,833 NON -DEPARTMENTAL Total $563,544 $636,335 $605,331 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $98,057 $99,502 $102,429 100.01.08.00.5102 OVERTIME $4,402 $3,989 $1,278 100.01.08.00.5105 SALARIES AND WAGES -OTHER $16,654 $18,240 $17,500 100.01.08.00.5201 FICA $9,170 $9,282 $9,157 100.01.08.00.5202 PENSION $6,874 $6,786 $6,207 100.01.08.00.5203 HEALTH $10,330 $11,519 $14,075 100.01.08.00.5204 LIFE $282 $285 $266 100.01.08.00.5229 HEALTH INS. ALLOWANCE $2,355 $1,440 $1,440 100.01.08.00.5301 TRAINING $0 $94 $254 100.01.08.00.5303 CONE., SPEC EVENTS & TUITION $1,158 $1,852 $2,602 100.01.08.00.5410 PRINTER/COPIES $0 $0 $0 100.01.08.00.5504 COMPUTER CHARGES $13,418 $13,627 $11,833 100.01.08.00.5601 TELEPHONE $0 $0 $0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $2,338 $889 $917 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $2,886 $3,340 $241 100.01.08.00.6004 WITNESS FEES, COURT COSTS $0 $71 $5 100.01.08.00.6017 PRISONER HOUSING 332 373 JL5 COURT Total 16$ 8,255 17$ 1,288 16$ 8,280 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $65,291 $65,681 $66,106 100.01.09.00.5102 OVERTIME $1,682 $972 $983 100.01.09.00.5151 CLOTHING ALLOWANCE $250 $250 $250 100.01.09.00.5201 FICA $5,141 $5,142 $5,177 100.01.09.00.5202 PENSION $4,521 $4,493 $4,368 100.01.09.00.5203 HEALTHINSURANCE $11,624 $9,627 $9,514 100.01.09.00.5204 LIFE INSURANCE $480 $480 $480 100.01.09.00.5229 HEALTH INS ALLOWANCE $1,600 $1,920 $1,920 100.01.09.00.5302 MILEAGE $0 $0 $0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,632 $1,061 $2,049 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $35,267 $24,607 $44,136 100.01.09.00.5601 TELEPHONE $897 $240 $320 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $2,957 $1,417 $1,481 100.01.09.00.5735 GASOLINE & OIL $623 $800 $1,138 100.01.09.00.5835 HOUSEKEEPING SERVICE $31,139 $28,848 $28,848 100.01.09.00.5910 UTILITIES $47,306 $52,342 $64,658 100.01.09.00.5915 SEWER/WATER USAGE/WCA $1,525 $1,543 $1,454 BUILDING MAINTENANCE Total 21$ 1,935 19$ 9,421 23$ 2,882 2024 2024 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW Actual Budget Budget Actual Projection Request Proposal Budget Bu et Approval $24,968 $25,750 $25,750 $19,727 $26,303 $27,000 $27,000 $1,250 4.85% $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 $19,424 $25,000 $25,000 $31,541 $35,000 $25,000 $25,000 $0 0.00% $0 $10,354 $11,000 $11,000 $7,611 $10,250 $10,750 $10,750 ($250) -2.27% $0 6 189 $10,000 $10,000 $4,819 $6,425 $6,750 $6,750 3 250 -32.50°% $638,341 $633,050 $633,050 $497,895 $587,722 $628,635 $628,635 $( 4,415) -0.70% $0 $69,320 $71,794 $71,794 $49,334 $77,158 $75,516 $75,516 $3,722 5.18% $0 $3,059 $4,000 $4,000 $0 $2,000 $4,000 $4,000 $0 0.00% $0 $17,500 $17,500 $17,500 $11,442 $17,500 $17,500 $17,500 $0 0.00% $0 $6,669 $6,831 $6,831 $4,492 $7,188 $7,116 $7,116 $285 4.17% $0 $4,338 $6,161 $6,161 $2,749 $4,227 $6,465 $6,465 $303 4.92% $0 $25,869 $22,653 $22,653 $16,349 $25,113 $23,845 $23,845 $1,191 5.26% $0 $66 $66 $66 $44 $66 $67 $67 $1 1.83% $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $525 $500 $500 $0 $250 $500 $500 $0 0.00% $0 $2,781 $3,000 $3,000 $2,176 $2,500 $3,000 $3,000 $0 0.00% $0 $2,086 $2,400 $2,400 $503 $2,010 $2,400 $2,400 $0 0.00% $0 $11,611 $14,000 $14,000 $12,375 $12,500 $15,052 $15,052 $1,052 7.51% $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $600 $1,500 $1,500 $1,177 $1,408 $1,500 $1,500 $0 0.00% $0 $1,011 $1,000 $1,000 $378 $800 $1,000 $1,000 $0 0.00% $0 $46 $150 $150 $438 $500 $550 $550 $400 266.67% $0 1000 $1,000 $-0 L $1,000 $1,000 $-0 0.00% $0 14$ 5,479 15$ 2,555 15$ 2,555 10$ 1,457 15$ 3,220 15$ 9,510 15$ 9,510 $6,955 4.56% $67,591 $69,713 $69,713 $46,398 $71,359 $73,774 $73,774 $4,060 5.82% $0 $1,644 $1,013 $1,013 $910 $1,577 $1,677 $1,677 $664 65.57% $0 $250 $250 $250 $0 $250 $250 $250 $0 0.00% $0 $5,350 $5,577 $5,577 $3,629 $5,758 $5,938 $5,938 $361 6.48% $0 $4,711 $4,880 $4,880 $3,264 $5,041 $5,244 $5,244 $364 7.45% $0 $11,138 $11,138 $11,138 $6,459 $9,689 $11,326 $11,326 $187 1.68% $0 $480 $480 $480 $336 $493 $575 $575 $95 19.76% $0 $1,920 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00% $0 $0 $100 $100 $0 $0 $0 $0 ($100) -100.00% $0 $657 $1,500 $1,500 $30 $1,500 $1,500 $1,500 $0 0.00% $0 $28,103 $40,000 $40,000 $32,643 $40,000 $45,000 $45,000 $5,000 12.50% $0 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $0 $1,145 $1,750 $1,750 $839 $1,750 $1,750 $1,750 $0 0.00% $0 $683 $1,500 $1,500 $699 $1,500 $1,500 $1,500 $0 0.00% $0 $29,116 $36,655 $36,655 $21,521 $34,000 $38,500 $38,500 $1,845 5.03% $0 $62,371 $65,000 $65,000 $34,600 $65,000 $65,000 $65,000 $0 0.00% $0 1435 $1,550 $1,550 $1,077 $1,550 $1,550 $1,550 $-0 0.00% $-0 21$ 7,073 24$ 3,506 24$ 3,506 15$ 4,004 24$ 1,867 25$ 5,983 25$ 5,983 1$ 2,477 5.12% Page 15 18 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud,=et Budget Actual Projection Request Proposal GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $132,051 $147,955 $198,073 $125,038 $137,602 $137,602 $98,410 $149,589 $151,371 $151,371 100.01.14.00.5201 FICA $9,570 $10,868 $14,932 $9,600 $10,780 $10,780 $7,402 $11,504 $11,763 $11,763 100.01.14.00.5202 PENSION $8,911 $9,963 $12,891 $8,509 $9,495 $9,495 $6,791 $10,322 $10,520 $10,520 100.01.14.00.5203 HEALTH INSURANCE $40,356 $36,640 $32,192 $24,744 $21,996 $21,996 $18,813 $26,700 $30,973 $30,973 100.01.14.00.5204 LIFE INSURANCE $143 $159 $213 $354 $337 $337 $273 $407 $424 $424 100.01.14.00.5229 HEALTH INS. ALLOWANCE $560 $610 $3,355 $4,139 $3,315 $3,315 $2,000 $2,800 $2,400 $2,400 100.01.14.00.5301 TRAINING $2,967 $832 $5,264 $6,770 $7,000 $7,000 $2,225 $7,000 $7,000 $7,000 100.01.14.00.5302 GASOLINE/OIL/MILEAGE $0 $347 $348 $185 $2,000 $2,000 $0 $2,000 $2,000 $2,000 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $846 $991 $2,871 $2,648 $3,000 $3,000 $0 $3,000 $3,000 $3,000 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $210 $160 $5 $375 $375 $150 $375 $375 $375 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $3,592 $2,627 $2,641 $4,992 $5,000 $5,000 $3,008 $5,000 $5,000 $5,000 100.01.14.00.5507 NETWORK CHARGES $114,126 $124,653 $109,994 $106,449 $106,500 $106,500 $93,726 $106,500 $158,355 $158,355 100.01.14.00.5601 TELEPHONE CITY HALL $1,400 $1,517 $1,906 $1,894 $3,000 $3,000 $1,286 $3,000 $3,000 $3,000 100.01.14.00.5701 OFFICE SUPPLIES $3,224 $1,815 $2,452 $2,424 $5,000 $5,000 $1,651 $5,000 $5,000 $5,000 100.01.14.00.5704 OTHER SUPPLIES AND EXPENSES $35 $0 $140 $0 $0 $0 $0 $0 $0 $0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $31,313 $34,799 $26,425 $40,000 $40,000 $40,000 $27,889 $40,000 $40,000 $40,000 INFORMATION TECHNOLOGY Total $349,143 $373,987 $413,856 $337,750 $355,399 $355,399 $263,622 $373,198 $431,181 $431,181 TOTAL GENERAL GOVERNMENT 52.374.441 52.448.585 2.4 52.386.953 52.549.227 52.549.227 51.730159 2.4 $2.647.665 52.647.665 2024 2024 $ Change % Change 2025 from 2025 from 2025 COW Budget Rudget Approval $13,769 10.01% $983 9.12% $1,026 10.80% $8,977 40.81% $87 25.75% ($915)-27.60% $0 0.00% $0 0.00% $0 0.00% $0 0.00% $0 0.00% $51,855 48.69% $0 0.00% $0 0.00% $0 #DIV/0! $0 0.00% $75,782 21.32% 9'6 8.438 Page 16 CITY OF MUSKEGO OPERATING EXPENSES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 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 $3,226,150 $3,281,740 $3,479,342 $3,635,261 $3,891,524 $3,891,524 $2,386,226 $3,677,399 $3,972,575 $3,972,575 $81,052 2.08% $0 100.02.20.01.5102 OVERTIME - POLICE $129,464 $166,374 $141,798 $179,120 $152,341 $152,341 $135,442 $203,904 $165,000 $165,000 $12,659 8.31% $0 100.02.20.01.5115 WATER PATROL $7,068 $3,848 $13,212 $18,001 $17,307 $17,307 $14,041 $16,433 $17,872 $17,872 $565 3.26% $0 100.02.20.01.5150 AUTO ALLOWANCE $3,842 $3,709 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUD'MEN $36,710 $46,051 $46,267 $46,176 $46,026 $46,026 $13,784 $46,025 $50,000 $50,000 $3,974 8.64% $0 100.02.20.01.5201 FICA $251,741 $257,488 $270,150 $285,435 $316,918 $316,918 $194,038 $302,089 $322,965 $322,965 $6,047 1.91% $0 100.02.20.01.5202 PENSION $403,083 $417,914 $443,323 $511,092 $581,912 $581,912 $364,162 $559,322 $626,590 $626,590 $44,678 7.68% $0 100.02.20.01.5203 HEALTH $713,376 $751,613 $850,130 $821,329 $784,288 $784,288 $532,995 $825,102 $911,450 $911,450 $127,163 16.21% $0 100.02.20.01.5204 LIFE $4,287 $3,856 $4,079 $4,289 $4,469 $4,469 $2,914 $4,334 $4,749 $4,749 $280 6.26% $0 100.02.20.01.5210 INSURANCE FUND $26,617 $26,712 $24,837 $28,985 $26,084 $26,084 $25,966 $25,773 $23,649 $23,649 ($2,435) -9.33% $0 100.02.20.01.5226 GUN REIMBURSEMENT $500 $1,875 $3,921 $1,218 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $0 100.02.20.01.5227 VEST REIMBURSEMENT $2,524 $11,368 $13,081 $10,682 $11,000 $11,000 $6,614 $11,000 $2,500 $2,500 ($8,500) -77.27% $0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $29,140 $27,840 $33,480 $35,520 $35,520 $35,520 $12,880 $19,749 $16,320 $16,320 ($19,200) -54.05% $0 100.02.20.01.5301 TRAINING $18,201 $21,771 $23,865 $26,341 $28,000 $28,000 $9,815 $28,000 $28,000 $28,000 $0 0.00% $0 100.02.20.01.5302 MILEAGE $68 $15 $143 $0 $100 $100 $0 $100 $100 $100 $0 0.00% $0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $2,504 $8,783 $7,159 $9,069 $9,825 $9,825 $4,434 $9,825 $9,825 $9,825 $0 0.00% $0 100.02.20.01.5305 DUES AND MEMBERSHIPS $7,645 $8,560 $8,504 $9,809 $11,145 $11,145 $9,233 $11,145 $11,145 $11,145 $0 0.00% $0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $25,478 $22,179 $23,328 $30,994 $28,200 $28,200 $24,963 $30,000 $30,000 $30,000 $1,800 6.38% $0 100.02.20.01.5406 MAINTENANCE OF RADIOS $12,897 $14,827 $13,203 $13,485 $15,000 $15,000 $15,417 $16,000 $17,500 $17,500 $2,500 16.67% $0 100.02.20.01.5410 PRINTER/COPIES $2,496 $2,471 $3,468 $4,869 $3,000 $3,000 $3,568 $5,000 $5,500 $5,500 $2,500 83.33% $0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $16,994 $17,237 $44,896 $49,465 $50,000 $50,000 $43,233 $50,000 $53,000 $53,000 $3,000 6.00% $0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $112,175 $99,774 $101,657 $107,925 $119,716 $119,716 $117,418 $119,716 $134,600 $134,600 $14,884 12.43% $0 100.02.20.01.5604 TELEPHONE $11,601 $14,539 $21,557 $23,378 $26,304 $26,304 $13,224 $26,304 $24,432 $24,432 ($1,872) -7.12% $0 100.02.20.01.5610 TIME SYSTEM -BADGERNET $11,555 $11,218 $11,148 $10,496 $14,300 $14,300 $10,709 $12,500 $14,500 $14,500 $200 1.40% $0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $2,321 $3,394 $2,955 $2,472 $3,200 $3,200 $1,337 $3,200 $3,200 $3,200 $0 0.00% $0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $4,638 $2,550 $4,144 $3,905 $4,000 $4,000 $4,214 $4,500 $4,500 $4,500 $500 12.50% $0 100.02.20.01.5720 AMMUNITION $12,892 $9,502 $3,531 $2,804 $3,000 $3,000 $0 $3,000 $2,500 $2,500 ($500) -16.67% $0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. $4,011 $3,223 $6,241 $5,970 $5,000 $5,000 $2,341 $5,000 $5,000 $5,000 $0 0.00% $0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $18,738 $16,105 $16,667 $15,413 $16,000 $16,000 $14,560 $16,000 $12,800 $12,800 ($3,200) -20.00% $0 100.02.20.01.5723 MISC SUPPLIES & EXPENSES $2,447 $2,546 $2,479 $2,525 $2,470 $2,470 $1,293 $2,470 $2,000 $2,000 ($470) -19.03% $0 100.02.20.01.5735 GASOLINE AND OIL $42,332 $57,579 $72,322 $64,329 $60,000 $60,000 $36,957 $65,000 $70,000 $70,000 $10,000 16.67% $0 100.02.20.01.5835 HOUSEKEEPING SERVICE $30,000 $30,000 $30,000 $30,750 $37,883 $37,883 $23,064 $37,883 $37,833 $37,833 ($50) -0.13% $0 100.02.20.01.5840 PROF & CONSULTING $0 $0 $0 $99 $1,000 $1,000 $192 $500 $500 $500 ($500) -50.00% $0 100.02.20.01.5845 PERSONNEL MANAGEMENT $3,264 $7,456 $7,440 $20,343 $11,100 $11,100 $14,382 $15,000 $15,000 $15,000 $3,900 35.14% $0 100.02.20.01.5910 UTILITIES $53,345 $58,175 $72,913 $61,792 $67,000 $67,000 $39,016 $67,000 $67,000 $67,000 $0 0.00% $0 100.02.20.01.5915 SEWER/WATER USAGE $2,976 $3,018 $3,027 $2,902 $3,000 $3,000 $2,675 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.20.01.6022 POLICE& FIRE COMM EXPENSE $0 $174 $73 $80 $150 $150 $383 $383 $150 $150 $0 0.00% $0 100.02.20.01.6023 RANGE EXPENSES 944 $2 035 $3,234 $4748 $4,000 $4 000 $1,335 $4 000 $4 000 $4,000 $0 0.00% $_0 POLICE Total $5,234,021 $5,417,519 $5,807,571 $6,081,071 $6,391,781 $6,391,781 $4,082,825 $6,227,655 $6,670,759 $6,670,759 $278,977 4.36% $0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $490,559 $505,414 $496,731 $527,490 $572,591 $572,591 $408,761 $632,008 $668,408 $668,408 $95,818 16.73% $0 100.02.20.10.5102 OVERTIME - DISPATCHERS $9,323 $7,388 $11,591 $17,543 $10,772 $10,772 $6,849 $22,119 $24,569 $24,569 $13,797 128.09% $0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $3,576 $3,772 $3,761 $3,575 $3,483 $3,483 $1,369 $6,968 $7,400 $7,400 $3,917 112.44% $0 100.02.20.10.5201 FICA $34,935 $34,973 $34,440 $38,198 $45,945 $45,945 $29,311 $46,341 $53,207 $53,207 $7,262 15.81% $0 100.02.20.10.5202 PENSION $33,742 $34,566 $33,096 $37,087 $40,252 $40,252 $28,677 $44,309 $47,467 $47,467 $7,215 17.92% $0 100.02.20.10.5203 HEALTH $205,399 $237,744 $241,650 $209,619 $194,233 $194,233 $138,944 $210,901 $239,075 $239,075 $44,842 23.09% $0 100.02.20.10.5204 LIFE $484 $507 $505 $569 $642 $642 $480 $680 $992 $992 $351 54.66% $0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $7,380 $4,460 $4,410 $10,990 $13,740 $13,740 $5,960 $8,940 $8,940 $8,940 ($4,800) -34.93% $0 100.02.20.10.5604 TELEPHONE $2,560 $1 831 $0 $0 $0 $0 $0 LO $_0 LO $0 #DIV/01 $_0 CIVILIAN PERSONNEL Total $787,958 $830,654 $826,183 $845,070 $881,657 $881,657 $620,351 $972,267 $1,050,059 $1,050,059 $168,402 19.10% eq 20 Page 17 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud,=et Budget Actual Proiection Request Proposal Budget BudE¢t Approval PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $337,653 $347,783 $347,783 $347,783 $347,783 $347,783 $0 $347,783 $360,000 $360,000 $12,217 3.51% $0 100.02.21.00.5850 TESS CORNERS FIRE DEPT. $499,921 $499,837 $548,051 $548,051 $650,000 $650,000 $487,500 $650,000 $650,000 $650,000 $0 0.00% $0 100.02.21.00.5860 VFD - TELEPHONE $0 $0 $0 $330 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.21.00.5851 REVIEW FEES $-0 $-0 $2,550 $3,230 $3,000 $3,000 595 $3,000 $3250 $3250 250 8.33% VOLUNTEER FIRE DEPT Total $837,574 $847,620 $898,384 $899,394 $1,000,783 $1,000,783 $488,095 $1,000,783 $1,013,250 $1,013,250 $12,467 1.25% $0 PUBLIC SAFETY - NON -DEPARTMENTAL: 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $2,800 $5,200 $5,200 $5,250 $5,250 $5,250 $5,250 $50 0.96% $0 100.02.22.00.5910 UTILITIES $500 $387 $402 $294 $0 $0 $395 $450 $500 $500 $500 #DIV/0! $0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $15,902 $17,170 $18,256 $22,435 $35,487 $35,487 $35,785 $35,785 $39,593 $39,593 $4,106 11.57% $0 100.02.22.01.5910 SIREN REPAIR & MAINTENANCE $0 $0 $0 $5 $0 $0 $0 $0 $0 $0 $0 #DIV/01 $00 NON-DEPT PUBLIC SAFETY Total $21,602 $22,757 $23,858 $25,533 $40,687 $40,687 $41,430 $41,485 $45,343 $45,343 $4,656 11.44% $0 PUBLIC SAFETY - PW&D BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $24,091 $24,597 $25,159 $25,998 $26,816 $26,816 $17,965 $27,826 $29,156 $29,156 $2,340 8.73% $0 100.02.25.00.5102 SALARIES & WAGES -OVERTIME $885 $1,963 $217 $540 $112 $112 $680 $1,179 $576 $576 $464 415.27% $0 100.02.25.00.5201 FICA $1,610 $1,770 $1,646 $1,817 $2,060 $2,060 $1,273 $2,068 $2,251 $2,251 $192 9.30% $0 100.02.25.00.5202 PENSION $1,686 $1,790 $1,652 $1,806 $1,858 $1,858 $1,263 $2,002 $2,045 $2,045 $187 10.09% $0 100.02.25.00.5203 HEALTH $13,762 $15,219 $15,866 $11,434 $11,333 $11,333 $6,893 $10,360 $11,922 $11,922 $589 5.20% $0 100.02.25.00.5204 LIFE $35 $42 $43 $44 $44 $44 $30 $44 $46 $46 $2 3.95% $0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $9,179 $9,700 $6,000 $5,073 $6,150 $6,150 $4,543 $6,150 $11,000 $11,000 $4,850 78.86% $0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $6,445 $2,526 $7,111 $7,364 $5,500 $5,500 $1,861 $5,500 $5,500 $5,500 $0 0.00% $0 100.02.25.00.5751 BUILDING SEALS $1,989 $996 $1,991 $1,993 $2,750 $2,750 $998 $2,750 $2,750 $2,750 $0 0.00% $0 100.02.25.00.5752 HOUSE NUMBERS $1,870 $709 $2,829 $2,245 $3,000 $3,000 $1,161 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.25.00.5820 CONTRACTED SERVICES $201,615 $192,876 $299,995 $265,299 $240,000 $240,000 $111,479 $240,000 $240,000 $240,000 $-0 0.00% CDD-BUILDING INSPECTION Total $263,166 $252,187 $362,508 $323,612 $299,622 $299,622 $148,147 $300,879 $308,246 $308,246 $8,624 2.88% $0 TOTAL PUBLIC SAFETY $7.144.322 57.370938 7.918.505 58.174.679 8.6 58.614.530 55.380.847 8.5 9.OS7.656 9.OS7.656 $4 12 5 49% $Q HEALTH & HUMAN SERVICES - NON -DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $3,581 $3,581 $3,581 $3,581 ($19) -0.53% $0 100.03.22.00.5704 BLOOD DRIVE 110 248 221 216 250 250 189 250 250 250 $0 0.00% $0 TOTAL HEALTH & HUMAN SERVICES $�19 -0� S0 Page 18 CITY OF MUSKEGO OPERATING EXPENSES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud,=et Budget Actual Projection Request Proposal Budget BudE¢t Approval PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $53,815 $56,131 $57,374 $59,190 $61,141 $61,141 $40,120 $61,890 $64,382 $64,382 $3,241 5.30% $0 100.04.19.00.5102 OVERTIME -ADMIN $0 $0 $0 $0 $112 $112 $0 $0 $476 $476 $364 325.75% $0 100.04.19.00.5201 FICA $3,720 $3,930 $3,969 $4,180 $4,686 $4,686 $2,875 $4,590 $4,946 $4,946 $260 5.56% $0 100.04.19.00.5202 PENSION $3,633 $3,783 $3,736 $4,027 $4,226 $4,226 $2,792 $4,352 $4,494 $4,494 $267 6.32% $0 100.04.19.00.5203 HEALTHINSURANCE $30,942 $23,182 $28,104 $22,176 $19,344 $19,344 $12,778 $17,878 $20,359 $20,359 $1,016 5.25% $0 100.04.19.00.5204 LIFE $83 $92 $96 $99 $100 $100 $75 $107 $151 $151 $51 51.44% $0 100.04.19.00.5225 CLOTHING ALLOWANCE $431 $248 $246 $259 $250 $250 $249 $249 $250 $250 $0 0.00% $0 100.04.19.00.5302 MILEAGE $62 $0 $107 $194 $500 $500 $133 $500 $500 $500 $0 0.00% $0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $1,399 $1,605 $1,224 $1,608 $2,800 $2,800 $170 $2,800 $2,800 $2,800 $0 0.00% $0 100.04.19.00.5305 DUES AND MEMBERSHIPS $587 $525 $588 $994 $750 $750 $138 $750 $750 $750 $0 0.00% $0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $0 $170 $0 $0 $250 $250 $0 $250 $250 $250 $0 0.00% $0 100.04.19.00.5506 COMPUTER CHARGES $4,528 $4,300 $6,048 $6,009 $9,900 $9,900 $6,000 $9,900 $12,170 $12,170 $2,270 22.93% $0 100.04.19.00.5601 TELEPHONE $1,000 $960 $960 $960 $480 $480 $360 $480 $480 $480 $0 0.00% $0 100.04.19.00.5701 OFFICE SUPPLIES $0 $278 $0 $88 $1,300 $1,300 $196 $1,300 $1,300 $1,300 $0 0.00% $0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $1,333 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $0 $30 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5815 ENGINEERING SERVICE FEES $68,463 $29,564 $52,474 $54,693 $50,000 $50,000 $17,022 $50,000 $50,000 $50,000 $_0 0.00% $_0 DPW -ENGINEERING DIVISION Total $169,996 $124,798 $154,927 $154,478 $155,838 $155,838 $82,907 $155,047 $163,308 $163,308 $7,469 4.79% $0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $335,822 $354,523 $357,996 $378,088 $334,993 $334,993 $264,563 $357,725 $355,417 $355,417 $20,424 6.10 % $0 100.04.51.01.5102 OVERTIME - ADMIN $30 $31 $378 $949 $250 $250 $6 $50 $605 $605 $355 142.18% $0 100.04.51.01.5123 GENERAL CITY - ELECTIONS $13,013 $229 $3,357 $1,965 $16,747 $16,747 $1,761 $16,000 $4,826 $4,826 ($11,921) -71.19% $0 100.04.51.01.5124 BML BOAT LAUNCH $2,422 $2,943 $2,391 $3,196 $2,544 $2,544 $2,473 $2,473 $2,505 $2,505 ($39) -1.53% $0 100.04.51.01.5125 BML PARKING LOT $678 $0 $1,104 $260 $1,207 $1,207 $617 $600 $741 $741 ($466) -38.59% $0 100.04.51.01.5201 FICA $27,775 $28,466 $29,002 $29,971 $29,511 $29,511 $18,916 $32,621 $29,873 $29,873 $362 1.23% $0 100.04.51.01.5202 PENSION $23,802 $24,071 $23,801 $26,102 $23,399 $23,399 $17,195 $28,265 $24,198 $24,198 $799 3.42% $0 100.04.51.01.5203 HEALTH $86,692 $87,388 $85,125 $103,477 $81,847 $81,847 $61,912 $94,356 $102,414 $102,414 $20,567 25.13% $0 100.04.51.01.5204 LIFE $911 $1,186 $1,199 $996 $885 $885 $773 $1,178 $804 $804 ($81) -9.17% $0 100.04.51.01.5225 CLOTHING/UNIFORMALLOW $9,473 $10,073 $10,520 $11,282 $10,808 $10,808 $579 $10,808 $11,621 $11,621 $812 7.52% $0 100.04.51.01.5227 DRUG/AUDIO TESTING $417 $786 $798 $434 $500 $500 $0 $500 $500 $500 $0 0.00% $0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $1,495 $2,047 $310 $692 $3,500 $3,500 $305 $3,500 $3,500 $3,500 $0 0.00% $0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $20,770 $24,118 $24,258 $26,562 $26,460 $26,460 $16,700 $25,517 $21,780 $21,780 ($4,680) -17.69% $0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $8,111 $11,320 $9,949 $14,783 $15,200 $15,200 $14,060 $15,200 $21,800 $21,800 $6,600 43.42% $0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $4,380 $2,838 $1,953 $1,810 $2,760 $2,760 $2,167 $4,500 $4,932 $4,932 $2,172 78.70% $0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $764 $1,683 $4,078 $2,813 $2,500 $2,500 $1,378 $2,500 $2,500 $2,500 $0 0.00% $0 100.04.51.01.5820 CONTRACTED SERVICES L $24,444 $21,897 $23,154 $20,000 $20,000 $12,046 $20,000 $30,000 $30,000 $10,000 50.00% DPW - ADMINISTRATION Total $536,556 $576,147 $578,116 $626,533 $573,110 $573,110 $415,449 $615,795 $618,015 $618,015 $44,905 7.84% $0 22 Page 19 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 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 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget BudEet Approval $303,512 $231,242 $285,777 $276,847 $296,581 $296,581 $223,779 $316,939 $312,438 $312,438 $15,857 5.35% $0 $1,162 $1,010 $2,558 $3,585 $1,540 $1,540 $876 $1,519 $3,190 $3,190 $1,650 107.14% $0 $22,555 $17,279 $21,340 $20,741 $22,806 $22,806 $16,508 $25,278 $24,146 $24,146 $1,339 5.87% $0 $19,733 $14,874 $18,335 $18,483 $19,627 $19,627 $15,090 $25,746 $20,985 $20,985 $1,358 6.92% $0 $73,853 $50,703 $61,521 $64,958 $68,284 $68,284 $56,067 $79,037 $88,030 $88,030 $19,747 28.92% $0 $850 $588 $740 $601 $739 $739 $464 $702 $691 $691 ($47) -6.42% $0 $0 $599 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $105,145 $54,795 $86,315 $93,117 $100,000 $100,000 $23,866 $175,000 $25,000 $25,000 ($75,000) -75.00% $0 $56,628 $33,033 $30,971 $39,389 $35,000 $35,000 $12,696 $50,000 $15,000 $15,000 ($20,000) -57.14% $0 $31,847 $36,119 $43,759 $44,457 $40,000 $40,000 $41,873 $45,000 $40,000 $40,000 $0 0.00% $0 1 531 $00 $0 $0 $3,500 $3,500 $0 $1,500 $3,500 $3,500 $-0 0.00% $-0 $616,815 $440,243 $551,315 $562,177 $588,077 $588,077 $391,220 $720,720 $532,980 $532,980 $55 097 -9.37% $0 $14,198 $11,689 $15,026 $22,007 $13,589 $13,589 $8,522 $13,842 $13,154 $13,154 ($434) -3.20% $0 $0 $0 $22 $167 $7 $7 $0 $0 $84 $84 $77 1072.70% $0 $1,061 $868 $1,106 $1,652 $1,040 $1,040 $642 $1,059 $1,013 $1,013 ($27) -2.63% $0 $950 $780 $974 $1,507 $895 $895 $588 $962 $880 $880 ($15) -1.66% $0 $1,819 $2,665 $3,406 $3,252 $3,129 $3,129 $1,048 $1,797 $3,706 $3,706 $578 18.46% $0 $30 $27 $31 $31 $34 $34 $16 $27 $29 $29 ($5) -14.01% $0 $983 $1,010 $1,562 $336 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $0 26 932 $33,274 $32,993 $33,162 $20,000 $20,000 $8,707 $20,000 $20,000 $20,000 $-0 0.00% $45,972 $50,313 $55,119 $62,113 $39,693 $39,693 $19,523 $38,686 $39,867 $39,867 $173 0.44% $0 $105,293 $144,276 $87,998 $81,271 $116,834 $116,834 $57,202 $85,640 $121,740 $121,740 $4,906 4.20% $0 $1,275 $0 $1,081 $76 $767 $767 $95 $164 $516 $516 ($251) -32.76% $0 $7,903 $10,648 $6,518 $5,882 $8,996 $8,996 $4,190 $6,500 $9,353 $9,353 $356 3.96% $0 $7,026 $9,695 $5,769 $5,511 $7,743 $7,743 $3,936 $5,916 $8,126 $8,126 $383 4.95% $0 $12,395 $30,337 $22,068 $35,770 $26,899 $26,899 $15,299 $19,142 $34,301 $34,301 $7,401 27.51% $0 $337 $357 $328 $225 $291 $291 $150 $193 $269 $269 ($22) -7.44% $0 $26,995 $43,105 $35,479 $34,570 $30,000 $30,000 $10,896 $30,000 $30,000 $30,000 $0 0.00% $0 $70,836 $38,997 $68,310 $34,524 $40,000 $40,000 $3,245 $60,000 $20,000 $20,000 ($20,000) -50.00% $0 11 611 $13,962 $14,364 $16,565 $15,000 $15,000 $10,226 $15,000 $15,000 $15,000 $-0 0.00% $-0 $243,669 $291,378 $241,914 $214,394 $246,531 $246,531 $105,240 $222,555 $239,304 $239,304 $7 227 -2.93% $0 $54,667 $104,694 $68,721 $76,226 $98,524 $98,524 $74,158 $95,213 $98,628 $98,628 $104 0.11% $0 $47,794 $52,836 $37,402 $46,735 $44,951 $44,951 $26,434 $45,818 $61,100 $61,100 $16,149 35.93% $0 $7,647 $11,753 $7,838 $9,013 $10,976 $10,976 $7,463 $10,789 $12,219 $12,219 $1,243 11.33% $0 $6,829 $10,611 $6,943 $8,238 $9,586 $9,586 $6,941 $9,802 $10,801 $10,801 $1,214 12.67% $0 $13,374 $24,872 $19,145 $16,452 $22,684 $22,684 $18,750 $32,094 $27,789 $27,789 $5,105 22.50% $0 $237 $372 $220 $186 $245 $245 $214 $365 $218 $218 ($27) -11.08% $0 $2,135 $2,144 $580 $2,371 $2,000 $2,000 $1,727 $2,000 $2,000 $2,000 $0 0.00% $0 $187 $3,740 $2,340 $0 $4,000 $4,000 $0 $4,000 $4,000 $4,000 $0 0.00% $0 226 589 $249,096 $210,114 $205,733 $250,000 $250,000 $174,247 $250,000 $275,000 $275,000 $25,000 10.00% $-0 $359,460 $460,119 $353,304 $364,953 $442,966 $442,966 $309,933 $450,081 $491,755 $491,755 $48,789 11.01% $0 Page 20 23 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 2020 2021 2022 2023 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 $78,922 $69,138 $71,442 $76,395 100.04.51.06.5916 STREET LIGHT MAINTENANCE $5,913 $1,476 $2,561 $11,165 DPW - UTILITY & STREET LIGHTING Total $84.835 $70.614 $74.003 $87.560 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $63,614 $70,896 $67,403 $71,287 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $430 $3,659 $3,547 $1,248 100.04.51.07.5105 WAGES - PD MAINTENANCE $858 $3,484 $4,676 $5,941 100.04.51.07.5201 FICA $4,754 $5,695 $5,449 $5,668 100.04.51.07.5202 PENSION $4,351 $5,253 $4,916 $5,411 100.04.51.07.5203 HEALTH $24,684 $29,201 $30,855 $32,688 100.04.51.07.5204 LIFE $169 $232 $246 $311 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $94,686 $110,040 $114,665 $128,756 100.04.51.07.5410 RENTAL OF EQUIPMENT $7,750 $4,505 $6,262 $4,720 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $16,835 $18,720 $18,294 $12,507 100.04.51.07.5735 AUTO EXP - OIL & TIRE $13,398 $15,502 $15,849 $18,503 100.04.51.07.5736 GAS BOY FUEL $57,441 $97,916 $116,158 $112,057 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,545 $1614 $1,686 $1,702 DPW - MACHINERY & EQUIPMENT Total $290,515 $366,716 $390,004 $400,800 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $68,445 $43,600 $59,819 $86,346 100.04.51.08.5102 OVERTIME -BUILDING MAINT $11 $18 $191 $389 100.04.51.08.5201 FICA $4,984 $3,140 $4,298 $6,289 100.04.51.08.5202 PENSION $4,412 $2,910 $3,872 $5,821 100.04.51.08.5203 HEALTH $21,410 $16,516 $19,233 $23,905 100.04.51.08.5204 LIFE $107 $67 $71 $120 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $30,240 $48,718 $30,844 $31,789 100.04.51.08.5605 TELEPHONE $960 $960 $960 $1,280 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $1,510 $1,431 $1,723 $1,783 100.04.51.08.5910 UTILITIES $23,010 $26,774 $28,534 $26,412 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $2,155 $2,261 $2,218 $2,524 DPW - BUILDING MAINTENANCE Total $157,244 $146,394 $151,762 $186,657 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $313 $270 $7,311 $436 100.04.51.09.5102 OVERTIME - BRIDGES & DAMS $211 $0 $0 $0 100.04.51.09.5201 FICA $40 $21 $555 $32 100.04.51.09.5202 PENSION $16 $14 $470 $30 100.04.51.09.5203 HEALTH $60 $0 $778 $0 100.04.51.09.5204 LIFE $0 $0 $15 $0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $7,165 $4,779 $7,396 541 DPW - BRIDGES & DAMS Total $7,806 $5,083 $16,526 $1,038 2024 2024 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW Budget Budget Actual Projection Request Proposal Budget Bu et Approval $90,000 $90,000 $42,492 $80,000 $90,000 $90,000 $0 0.00% $0 $7,500 $7,500 600 $7,500 $10,000 $10,000 $2,500 33.33% $-0 $97,500 $97,500 $43,092 $87,500 $100,000 $100,000 $2,500 2.56% $0 $70,328 $70,328 $39,289 $70,908 $87,999 $87,999 $17,671 25.13% $0 $2,487 $2,487 $1,762 $3,055 $3,771 $3,771 $1,285 51.66% $0 $5,000 $5,000 $4,044 $5,839 $4,730 $4,730 ($270) -5.40% $0 $5,953 $5,953 $3,216 $6,105 $7,382 $7,382 $1,429 24.01% $0 $5,130 $5,130 $3,093 $5,546 $6,424 $6,424 $1,295 25.24% $0 $17,343 $17,343 $16,538 $24,804 $26,127 $26,127 $8,783 50.64% $0 $188 $188 $131 $197 $205 $205 $18 9.35% $0 $120,000 $120,000 $93,878 $120,000 $120,000 $120,000 $0 0.00% $0 $8,000 $8,000 $795 $5,000 $8,000 $8,000 $0 0.00% $0 $7,500 $7,500 $0 $7,500 $7,500 $7,500 $0 0.00% $0 $20,000 $20,000 $13,353 $20,000 $20,000 $20,000 $0 0.00% $0 $125,000 $125,000 $83,552 $125,000 $125,000 $125,000 $0 0.00% $0 1 720 $1,720 $2,040 $2,040 $2,100 $2,100 380 22.09% $388,648 $388,648 $261,692 $395,995 $419,239 $419,239 $30,591 7.87% $0 $46,888 $46,888 $40,050 $50,912 $58,720 $58,720 $11,832 25.23% $0 $72 $72 $1 $50 $267 $267 $195 272.00% $0 $3,592 $3,592 $2,918 $3,899 $4,513 $4,513 $920 25.61% $0 $3,091 $3,091 $2,763 $3,542 $3,921 $3,921 $830 26.84% $0 $10,795 $10,795 $12,680 $19,293 $16,545 $16,545 $5,749 53.26% $0 $117 $117 $63 $98 $130 $130 $13 11.25% $0 $31,751 $31,751 $43,122 $50,751 $37,000 $37,000 $5,249 16.53% $0 $480 $480 $160 $0 $0 $0 ($480) -100.00% $0 $1,500 $1,500 $0 $1,500 $1,500 $1,500 $0 0.00% $0 $28,000 $28,000 $15,646 $28,000 $28,000 $28,000 $0 0.00% $0 12 000 $12,000 $1,748 $3,000 $5,000 $5,000 7 000 -58.33% $-0 $138,287 $138,287 $119,151 $161,044 $155,595 $155,595 $17,308 12.52% $0 $4,985 $4,985 $283 $533 $1,865 $1,865 ($3,120) -62.60% $0 $0 $0 $2 $5 $0 $0 $0 #DIV/0! $0 $381 $381 $22 $41 $143 $143 ($239) -62.60% $0 $328 $328 $9 $37 $124 $124 ($204) -62.24% $0 $1,148 $1,148 $0 $575 $525 $525 ($622) -54.23% $0 $12 $12 $0 $6 $4 $4 ($8) -66.80% $0 4 000 $4,000 $-0 $4,000 $5,000 $5,000 $1,000 25.00°/ $10,855 $10,855 $316 $5,197 $7661 $7661 $! 3,194) -29.43% $0 Page 21 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 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 100.04.51.11.5820 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 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW Actual Actual Actual Actual Bud,=et Budget Actual Proiection Request Proposal Budget BudE¢t Approval $23,765 $29,618 $26,700 $27,277 $28,226 $28,226 $17,650 $27,678 $31,226 $31,226 $3,000 10.63% $0 $1,774 $2,217 $1,994 $2,065 $2,159 $2,159 $1,327 $2,118 $2,389 $2,389 $229 10.63% $0 $1,555 $1,507 $1,621 $1,777 $1,858 $1,858 $1,145 $1,924 $2,075 $2,075 $217 11.69% $0 $4,529 $3,850 $4,473 $2,056 $6,499 $6,499 $2,220 $2,564 $8,798 $8,798 $2,299 35.38% $0 $168 $139 $185 $191 $70 $70 $109 $125 $69 $69 ($1) -1.74% $0 217 197 $0 636 500 500 $0 500 500 500 $-0 0.00% $32,007 $37,528 $34,973 $34,002 $39,312 $39,312 $22,450 $34,909 $45,056 $45,056 $5,_744 14.61% $0 $131,732 $180,366 $197,432 $208,939 $191,550 $191,550 $151,215 $224,174 $198,577 $198,577 $7,027 3.67% $0 $506 $933 $1,084 $4,384 $1,500 $1,500 $2,951 $3,801 $2,855 $2,855 $1,355 90.35% $0 $9,946 $13,663 $14,627 $15,829 $14,654 $14,654 $11,578 $18,037 $15,410 $15,410 $756 5.16% $0 $6,011 $9,509 $9,852 $12,149 $12,608 $12,608 $8,545 $11,720 $13,395 $13,395 $787 6.24% $0 $18,455 $23,006 $44,923 $35,673 $44,102 $44,102 $18,807 $29,848 $55,950 $55,950 $11,848 26.86% $0 $149 $377 $256 $329 $477 $477 $212 $334 $439 $439 ($38) -7.91% $0 $20,729 $8,151 $15,113 $20,398 $25,000 $25,000 $22,320 $25,000 $25,000 $25,000 $0 0.00% $0 $0 $0 $0 $0 $500 $500 $0 $0 $0 $0 ($500) -100.00% $0 $30,197 $34,896 $37,614 $49,437 $35,000 $35,000 $31,573 $35,000 $35,000 $35,000 $0 0.00% $0 $3,279 $12,216 $11,662 $10,467 $9,350 $9,350 $7,151 $9,350 $9,350 $9,350 $0 0.00% $0 $5,749 $2,092 $4,054 $3,915 $5,000 $5,000 $558 $5,000 $5,000 $5,000 $0 0.00% $0 $5,181 $3,397 $12,776 $6,120 $10,500 $10,500 $2,787 $10,500 $10,500 $10,500 $0 0.00% $0 $75,828 $82,385 $72,134 $82,843 $88,792 $88,792 $64,272 $88,792 $94,000 $94,000 $5,208 5.87% $0 $19,231 $26,364 $19,053 $20,095 $21,750 $21,750 $13,233 $21,750 $21,750 $21,750 $0 0.00% $0 $0 $0 $7,267 $7,040 $5,000 $5,000 $4,509 $5,000 $5,000 $5,000 $0 0.00% $0 V0 $4500 $3,725 $4553 $5,000 $5 000 $5272 $5,500 $5 000 $5,000 $0 0.00% $-0 $326,993 $401,853 $451,571 $482,171 $470,782 $470,782 $344,984 $493,805 $497.226 $497,226 $26,444 5.62 % $0 $2,701,874 $2,846,389 $2,898,607 $3,022,398 $3,035,761 $3,035,761 $2,033,050 $3,226,287 $3,146,698 $3,146,698 $110,937 3.65 % $0 52.871.870 52.971187 $3.053.534 53.176.876 $3.191.599 53191.599 52.115.957 3.3 3.310.005 $3.310.005 11 4 8 4 [Q $Q Page 22 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 2020 2021 2022 ACCOUNT Prior Year Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual Actual CULTURE, RECREATION & EDUCATION - NON -DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $38,922 $43,598 $43,001 100.05.06.00.6053 LAKE DENOON DISTRICT $4,580 $4698 $7,412 PARADE/LML DISTRICT Total $52.502 $57.296 $59.413 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $658,759 $676,014 $688,366 100.05.71.00.5102 OVERTIME $0 $0 $186 100.05.71.00.5201 FICA $50,105 $51,677 $52,308 100.05.71.00.5202 PENSION $38,899 $38,325 $37,777 100.05.71.00.5203 HEALTH $106,781 $89,190 $110,505 100.05.71.00.5204 LIFE $1,136 $1,140 $1,234 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $20,800 $24,000 $21,600 100.05.71.00.5302 MILEAGE $318 $518 $806 100.05.71.00.5303 CONFERENCES & TRAINING $3,828 $3,072 $2,359 100.05.71.00.5305 DUES & MEMBERSHIP $1,054 $1,147 $1,366 100.05.71.00.5401 LIBRARY EQUIPMENT $27,826 $17,650 $13,770 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $36,488 $41,540 $56,247 100.05.71.00.5505 COMPUTER CHARGES $26,640 $32,656 $34,549 100.05.71.00.5602 TELEPHONE $270 $0 $0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $9,052 $7,927 $4,065 100.05.71.00.5702 PROCESSING SUPPLIES $16,525 $13,933 $8,679 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $2,937 $2,946 $2,904 100.05.71.00.5740 LIBRARY GRANT EXPENSE $3,195 $0 $3,153 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $5,214 $7,154 $7,200 100.05.71.00.5774 LIBRARY REPLACEMENT $189 $364 $425 100.05.71.00.5835 HOUSEKEEPING SERVICES $40,490 $43,610 $44,700 100.05.71.00.5910 GAS & ELECTRIC $71,748 $64,099 $77,874 100.05.71.00.5915 SEWER &WATER $2,032 $1,494 $2,115 100.05.71.00.6062 PROGRAMMING $6,754 $5,592 $5,111 100.05.71.01.5711 PRINT MATERIALS $113,162 $113,196 $112,419 100.05.71.02.5711 AUDIO VISUAL MATERIALS $29,606 $31,857 $29,297 100.05.71.03.5711 ELECTRONIC MATERIALS $19,458 $17,851 $22,397 LIBRARY Total $1,293,266 $1,286,953 $1,341,409 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $792 $155 $0 100.05.72.03.5820 CONTRACTED SERVICES $4,572 $0 $0 100.05.72.03.5910 UTILITIES $4,308 $0 $0 100.05.72.03.5915 SEWER AND WATER USAGE 842 $0 $0 PARKS -HISTORICAL Total $10,515 $155 $0 TOTAL PARKS $10,515 $155 $0 2024 2024 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW Actual Budget Budget Actual Proiection Request Proposal Budget BudEet Approval $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00% $0 $44,740 $45,000 $45,000 $44,222 $44,222 $44,500 $44,500 ($500) -1.11% $0 7 597 $7,600 $7,600 $7,474 $7,474 $7,500 $7,500 JJWQ -1.32% $-0 $61,337 $61,600 $61,600 $60,696 $60,696 $61,000 $61,000 $( 600) -0.97% $0 $680,472 $725,944 $725,944 $485,295 $753,428 $794,434 $794,434 $68,490 9.43% $0 $655 $2,000 $2,000 $48 $83 $1,938 $1,938 ($62) -3.12% $0 $51,081 $56,641 $56,641 $36,591 $58,401 $61,937 $61,937 $5,296 9.35% $0 $37,644 $50,094 $50,094 $27,087 $42,061 $47,544 $47,544 ($2,550) -5.09% $0 $133,272 $129,186 $129,186 $89,865 $136,819 $135,126 $135,126 $5,940 4.60% $0 $1,066 $885 $885 $599 $892 $937 $937 $52 5.93% $0 $14,630 $14,400 $14,400 $8,840 $13,260 $13,260 $13,260 ($1,140) -7.92% $0 $1,073 $1,500 $1,500 $403 $1,500 $1,500 $1,500 $0 0.00% $0 $4,583 $3,500 $3,500 $305 $3,500 $3,500 $3,500 $0 0.00% $0 $835 $1,300 $1,300 $552 $1,300 $1,300 $1,300 $0 0.00% $0 $23,755 $15,800 $15,800 $3,824 $13,800 $11,120 $11,120 ($4,680) -29.62% $0 $42,520 $49,000 $49,000 $38,023 $60,000 $49,000 $49,000 $0 0.00% $0 $49,957 $46,606 $46,606 $32,635 $46,606 $50,370 $50,370 $3,764 8.08% $0 $440 $920 $920 $386 $920 $960 $960 $40 4.35% $0 $6,374 $7,500 $7,500 $2,494 $5,500 $3,500 $3,500 ($4,000) -53.33% $0 $14,131 $15,500 $15,500 $6,972 $13,500 $11,000 $11,000 ($4,500) -29.03% $0 $3,030 $3,000 $3,000 $2,545 $3,000 $3,000 $3,000 $0 0.00% $0 $3,000 $0 $0 $7,689 $7,689 $0 $0 $0 #DIV/0! $0 $5,303 $5,000 $5,000 $4,801 $5,000 $5,000 $5,000 $0 0.00% $0 $0 $300 $300 $122 $300 $300 $300 $0 0.00% $0 $45,939 $60,172 $60,172 $33,310 $46,802 $66,189 $66,189 $6,017 10.00% $0 $83,602 $92,000 $92,000 $48,439 $92,000 $92,000 $92,000 $0 0.00% $0 $2,115 $2,500 $2,500 $1,586 $2,500 $2,500 $2,500 $0 0.00% $0 $7,087 $6,900 $6,900 $1,287 $6,900 $900 $900 ($6,000) -86.96% $0 $98,600 $111,700 $111,700 $65,573 $109,750 $106,426 $106,426 ($5,274) 4.72% $0 $24,290 $32,500 $32,500 $13,507 $32,500 $26,250 $26,250 ($6,250) -19.23% $0 27 594 $26,803 $26,803 $19,455 $29,062 $28,000 $28,000 $1,197 4.47% $1,363,049 $1,461,652 $1,461,652 93$ 2,233 $1,487,074 $1,517,992 $1,517,992 5$ 6,340 3.85% $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $00 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 Page 23 26 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 2020 2021 ACCOUNT Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual CULTURE, RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 2022 Prior Year Actual 100.05.72.10.5101 SALARIES & WAGES $134,227 $136,282 $138,301 100.05.72.10.5110 INSTRUCTION RELATED $0 $0 $0 100.05.72.10.5102 OVERTIME -ADMIN $611 $1,854 $1,985 100.05.72.10.5201 FICA $9,099 $9,307 $9,345 100.05.72.10.5202 PENSION $9,102 $9,311 $9,134 100.05.72.10.5203 HEALTH $62,836 $63,863 $59,001 100.05.72.10.5204 LIFE $291 $300 $314 100.05.72.10.5302 MILEAGE $78 $70 $35 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $96 $96 $1,286 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,027 $1,233 $690 100.05.72.10.5401 COPIER MAINTENANCE $2,091 $2,471 $2,540 100.05.72.10.5420 MNSD FACILITY USE FEES $4,705 $5,170 $11,820 100.05.72.10.5506 COMPUTER CHARGES/E-PAY FEES $13,799 $8,343 $7,516 100.05.72.10.5601 TELEPHONE $720 $934 $1,100 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,651 $1,520 $1,263 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $673 $574 $645 100.05.72.10.5820 CONTRACTED SERVICES $1,760 $11,326 $12,356 RECREATION -ADMINISTRATION Total $243,766 $252.655 $257,332 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5101 SALARIES AND WAGES $0 $0 $0 100.05.72.11.5110 INSTRUCTION RELATED $840 $1,260 $0 100.05.72.11.5201 FICA $0 $00 $0 RECREATION -AQUATICS Total $840 $1,260 $0 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5110 INSTRUCTION RELATED $1,795 $0 $0 100.05.72.12.5702 OPERATING SUPPLIES 46 $0 RECREATION -ARTS & CRAFTS Total $1,841 $0 $0 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $16,225 $19,416 $22,273 100.05.72.13.5110 INSTRUCTION RELATED $24,273 $44,667 $81,238 100.05.72.13.5201 FICA $1,241 $1,486 $1,704 100.05.72.13.5702 OPERATING SUPPLIES $8,019 $11,104 $12,125 100.05.72.13.5820 CONTRACTED SERVICES $132 $264 $1,360 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $7 $287 $840 100.05.72.13.6030 MISC REFUNDS & REIMB $0 $0 40 RECREATION -ATHLETICS Total $49,897 $77,223 $119,580 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $546 $825 $970 100.05.72.14.5110 INSTRUCTION RELATED $0 $0 $0 100.05.72.14.5201 FICA $42 $63 $74 100.05.72.14.5702 OPERATING SUPPLIES $0 $0 $7 100.05.72.14.5730 PROGRAM MATERIALS $802 $2,430 $2,711 100.05.72.14.5820 CONTRACTED SERVICES $_0 $3315 $3,315 RECREATION -SAFETY Total $1,390 $6,633 $7y77 2024 2024 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW Actual Bud,=et Budget Actual Proiection Request Proposal Budget Buft Approval $142,731 $165,272 $165,272 $107,740 $171,003 $183,634 $183,634 $18,362 11.11% $0 $195 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $1,766 $1,750 $1,750 $1,818 $2,000 $2,000 $2,000 $250 14.29% $0 $9,626 $12,643 $12,643 $7,406 $12,109 $14,201 $14,201 $1,558 12.32% $0 $9,833 $10,102 $10,102 $7,182 $11,180 $11,643 $11,643 $1,541 15.26% $0 $68,039 $66,364 $66,364 $38,494 $57,741 $67,494 $67,494 $1,130 1.70% $0 $426 $534 $534 $358 $536 $548 $548 $14 2.70% $0 $255 $250 $250 $405 $450 $250 $250 $0 0.00% $0 $96 $2,700 $2,700 $669 $2,000 $2,700 $2,700 $0 0.00% $0 $1,532 $1,475 $1,475 $818 $1,475 $1,475 $1,475 $0 0.00% $0 $2,086 $2,700 $2,700 $1,583 $2,700 $2,700 $2,700 $0 0.00% $0 $9,584 $9,000 $9,000 $8,223 $18,000 $20,000 $20,000 $11,000 122.22% $0 $8,627 $8,600 $8,600 $4,925 $8,600 $7,788 $7,788 ($812) -9.44% $0 $1,060 $1,080 $1,080 $708 $1,080 $1,080 $1,080 $0 0.00% $0 $1,477 $3,500 $3,500 $1,496 $3,500 $2,500 $2,500 ($1,000) -28.57% $0 $90 $700 $700 $600 $700 $800 $800 $100 14.29% $0 14 034 $3,000 $3,000 516 $2,000 $2,250 $2,250 JM -25.00% $_0 $271,458 $289,671 $289,671 $182,941 $295,075 $321,064 $321,064 $31,393 10.84% $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $00 $00 $00 $00 $00 $00 $00 #DIV/0! $_0 $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 $0 $00 LO LO $00 #DIV/0! $_0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $20,837 $29,548 $29,548 $15,150 $22,000 $28,674 $28,674 ($874) -2.96% $0 $92,586 $92,096 $92,096 $49,202 $95,000 $107,871 $107,871 $15,775 17.13% $0 $1,594 $2,127 $2,127 $1,159 $1,690 $2,194 $2,194 $67 3.15% $0 $12,535 $19,224 $19,224 $13,248 $19,000 $18,505 $18,505 ($719) -3.74% $0 $5,610 $10,475 $10,475 $6,497 $9,500 $14,720 $14,720 $4,245 40.53% $0 $0 $830 $830 $0 $500 $610 $610 ($220) -26.51% $0 $0 $0 $0 $0 $00 $0 $00 $00 #DIV/0! $00 $133,162 $154,300 $154,300 $85,255 $147,690 $172,574 $172,574 $18,274 11.84% $0 $395 $574 $574 $267 $250 $0 $0 ($574) -100.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $30 $44 $44 $20 $20 $0 $0 ($44) -100.00% $0 $0 $150 $150 $0 $0 $0 $0 ($150) -100.00% $0 $983 $1,632 $1,632 $244 $500 $0 $0 ($1,632) -100.00% $0 3 205 $3,315 $3,315 $_0 $3,315 $3,825 $3,825 510 15.38% $4,612 $5y15 $5,_715 $531 $4y85 $3,825 $3y25 $f 1,890) -33.07% $0 Page 24 27 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2025 BUDGET September 24, 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud,=et Budget Actual Projection Request Proposal CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $38,156 $53,521 $69,180 $80,101 $82,378 $82,378 $64,510 $75,000 $75,335 $75,335 100.05.72.16.5201 FICA $2,919 $4,094 $5,292 $6,124 $6,302 $6,302 $4,935 $5,737 $5,763 $5,763 100.05.72.16.5301 TRAINING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 100.05.72.16.5702 OPERATING SUPPLIES $3,946 $4,590 $5,561 $7,595 $9,300 $9,300 $4,178 $9,300 $10,800 $10,800 100.05.72.16.5730 PROGRAM MATERIALS $0 $0 $0 $9 $0 $0 $0 $0 $0 $0 100.05.72.16.5820 CONTRACTED SERVICES $0 $2,646 $6,021 $8,788 $6,750 $6,750 $7,913 $6,750 $22,350 $22,350 100.05.72.16.6002 CRIMINAL HISTORY CHECKS 224 126 231 $0 350 350 $0 350 350 350 RECREATION -CHILD CARE Total $45,245 $64,977 $86,285 $102,617 $105,080 $105,080 $81,536 $97,137 $114,598 $114,598 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $160 $460 $0 $0 $0 $0 $0 $0 $0 $0 100.05.72.17.5201 FICA $12 $35 $0 $0 $0 $0 $0 $0 $0 $0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES 120 27 $0 $0 $0 $0 $0 $0 $0 LO RECREATION -LEAGUES Total $292 $522 $0 $0 $0 $0 $0 $0 $0 $0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $0 $90 $0 $0 $240 $240 $0 $200 $240 $240 100.05.72.18.5110 INSTRUCTION RELATED $3,037 $1,932 $9,211 $4,643 $16,282 $16,282 $2,530 $8,000 $7,320 $7,320 100.05.72.18.5201 FICA $0 $0 $0 $0 $18 $18 $0 $15 $18 $18 100.05.72.18.5702 OPERATING SUPPLIES $719 $0 $250 $269 $800 $800 $0 $100 $800 $800 100.05.72.18.5820 CONTRACTED SERVICES 132 $-0 L $1,973 $4,200 $4,200 $0 $1,000 $1,400 $1,400 RECREATION -VARIED INTERESTS Total $3,888 $2,022 $9y61 $6,884 $21,540 $21,540 $2,530 $9y15 $9y78 $9y78 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $3,599 $6,905 $11,475 $17,000 $26,868 $26,868 $20,422 $25,000 $30,514 $30,514 100.05.72.19.5201 FICA $275 $528 $878 $1,301 $2,055 $2,055 $1,587 $1,913 $2,334 $2,334 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $2,472 $4,583 $6,004 $8,050 $8,050 $4,852 $6,000 $6,050 $6,050 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 10 $10 $0 $0 10 10 RECREATION -PARKS Total $3,874 $9,906 $16,936 $24,305 $36,983 $36,983 $26,860 $32,913 $38,908 $38,908 TOTAL RECREATION PROGRAMS $107,267 $162,543 $239,339 $271,580 $323,618 $323,618 $196,713 $291,140 $339,683 $339,683 TOTAL RECREATION $351,034 $415,198 $496,671 $543,038 $613,289 $613,289 $379,654 $586,214 $660,747 $660,747 TOTAL PARKS & RECREATION $361,549 $415,353 $496,671 $543,038 $613,289 $613,289 $379,654 $586,214 $660,747 $660,747 TOTAL CULTURE, RECREATION & EDUCATION 51907.316 51959.602 $1.897.493 51.967A24 $2.136.541 52.136.541 51.372.584 $2.133.954 $2.239939 $2.239939 2024 2024 $ Change % Change 2025 from 2025 from 2025 COW Budget Budget Approval ($7,043) -8.55% $0 ($539) -8.55% $0 $0 #DIV/0! $0 $1,500 16.13% $0 $0 #DIV/0! $0 $15,600 231.11% $0 0.00°/ $9,518 9.06% $0 $0 #DIV/0! $0 #DIV/0! $00 #DIV/0! $0 #DIV/0! $0 0.00% ($8,962)-55.04% $0 0.00% $0 0.00% 2 800-66.67% $1( 1 762)-54.60% $3,646 13.57% $279 13.57% ($2,000)-24.84% 0.00% $1,925 5.20% $16,065 4.96% $47,458 7.74% $47,458 7.74% ' '-Xvn Page 25 CITY OF MUSKEGO OPERATING EXPENSES September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 2025 $ Change % Change 2025 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal Budget Budget Approval CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $295,175 $290,846 $300,396 $147,031 $151,851 $151,851 $102,381 $157,297 $162,398 $162,398 $10,547 6.95% $0 100.06.18.01.5102 OVERTIME $0 $0 $0 $0 $600 $600 $0 $300 $600 $600 $0 0.00% $0 100.06.18.01.5201 FICA $22,103 $21,693 $22,417 $11,273 $11,962 $11,962 $7,756 $12,218 $12,745 $12,745 $783 6.54% $0 100.06.18.01.5202 PENSION $19,267 $19,495 $19,560 $10,004 $10,478 $10,478 $7,065 $10,854 $11,328 $11,328 $851 8.12% $0 100.06.18.01.5203 HEALTH $64,073 $71,341 $67,011 $26,792 $23,432 $23,432 $22,020 $29,469 $33,747 $33,747 $10,315 44.02% $0 100.06.18.01.5204 LIFE $648 $679 $724 $202 $208 $208 $148 $216 $262 $262 $54 26.20% $0 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $3,920 $3,360 $3,360 $4,539 $4,515 $4,515 $2,400 $3,600 $3,600 $3,600 ($915) -20.27% $0 100.06.18.01.5301 TRAINING $100 $0 $0 $0 $400 $400 $0 $400 $400 $400 $0 0.00% $0 100.06.18.01.5302 MILEAGE $0 $0 $0 $60 $500 $500 $0 $500 $500 $500 $0 0.00% $0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $346 $184 $1,272 $409 $2,650 $2,650 $3,260 $3,500 $2,650 $2,650 $0 0.00% $0 100.06.18.01.5305 MEMBERSHIPS & DUES $982 $1,316 $1,357 $1,425 $1,400 $1,400 $1,459 $1,459 $1,400 $1,400 $0 0.00% $0 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $0 $57 $0 $250 $250 $0 $250 $250 $250 $0 0.00% $0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $2,229 $2,298 $2,611 $5,175 $5,800 $5,800 $3,896 $5,800 $5,800 $5,800 $0 0.00% $0 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $6,144 $9,672 $8,961 $6,726 $10,420 $10,420 $2,700 $10,000 $13,920 $13,920 $3,500 33.59% $0 100.06.18.01.5601 TELEPHONE/CITY HALL $720 $480 $480 $920 $920 $920 $426 $920 $720 $720 ($200) -21.74% $0 100.06.18.01.5701 OFFICE SUPPLIES $499 $195 $273 $48 $500 $500 $51 $500 $500 $500 $0 0.00% $0 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $1,117 $1,928 $2,857 $840 $3,110 $3,110 $686 $3,110 $3,110 $3,110 $0 0.00% $0 100.06.18.01.5713 PRINT MATERIALS $0 $0 $502 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 100.06.18.01.5801 PROFESSIONAL SERVICES $2,025 $0 $0 $3,500 $5,000 $5,000 $0 $2,500 $5,000 $5,000 $0 0.00% $0 100.06.18.01.5804 ECONOMIC DEVELOPMENT $2,018 $2 007 $3,000 $1,600 $8,000 $8,000 $-0 $4,000 $8,000 $8,000 $0 0.00% CDD-PLAN DIVISION Total $421,367 $425,494 $434,838 $220,544 $242,496 $242,496 $154,246 $247,393 $267,430 $267,430 $24,934 10.28% $0 TOTAL CONSERVATION & DEVELOPMENT 42�1 6 4$ 25 4 4 4 2$� 544 24$ 49 24 49 154 24 2$ 47 9 2$3Q 4 110,28% $Q CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $18,595 $19,884 $16,631 $16,850 $25,000 $25,000 $23,679 $25,000 $30,000 $30,000 $5,000 20.00% $0 100.07.01.06.6502 MOBILE DEVICES $49,629 $19,910 $6,900 $9,627 $10,000 $10,000 $2,567 $10,000 $7,000 $7,000 ($3,000) -30.00% $0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $4,848 $5,148 $5,280 $5,034 $5,500 $5,500 $6,095 $6,095 $5,500 $5,500 $0 0.00% $0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $59,652 $184,543 $0 $196,271 $200,000 $200,000 $57,522 $200,000 $181,000 $181,000 ($19,000) -9.50% $0 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $743,769 $798,933 $788,670 $747,833 $750,000 $750,000 $615,748 $750,000 $750,000 $750,000 $0 0.00% $0 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $00 $00 $00 $00 $00 $00 $0 $00 $_0 LO $00 #DIV/01 $0 TOTAL CAPITAL OUTLAY $$Z¢ 49 $1A28.418 $$�4 1 $QQQ 50 $QQg 54 15$7S 11 $QQ$2 149 $9, 50Q $Q0 I (517.0001 -1,72% $Q CONTINGENCY (0.50% OF BUDGET -MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $Q $Q $0 $Q $90,000 $90,000 $Q $0 $2$24�4 $2 QQ $4000 4,44% $Q DEBT SERVICE - NON -DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $6,887 $9,586 $12,304 $9,052 $10,000 $10,000 $9,742 $15,500 $15,750 $15,750 $5,750 57.50% $0 OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $202,052 $0 $147,159 $315,923 $100,000 $100,000 $100,000 $175,000 $180,000 $180,000 $80,000 80.00% $0 100.30.80.00.9301 GF THE TO DEBT SERV 411 $0 $0 $0 $0 $0 $0 $0 $0 LO $0 #DIV/01 $0 TOTAL OTHER FINANCING USES 2$_Q2 4 44 $4 14$ 1 2 1 92 1 0 1$ QO 1$ QO 1$ 44 1��9 40 1 0 $$9�44 0,00% $4 TOTAL GENERAL FUND EXPENDITURES $15.608.852 516.017.440 516.711.130 517.230.864 517.928.743 517928.743 511.572.916 17 518.819.576 518.819.576 $$$$Q2 $73 4.97% $4 GENERAL FUND BALANCE $7,760,176 $7,878,219 $7,968,922 $8,244,919 $7,674,340 $7,674,340 $8,560,826 $8,560,826 $8,560,826 31$ 5.907 3.83% 5-0 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP): $3.13fi.59fi $3.13fi.59fi $0 29 Page 26 CITY OF MUSKEGO General Fund Expenditures $20,000,000 $18,000,000 ■Other Financing Uses $16,000,000 ■Debt Service $14,000,000 ■Capital Outlay & Contingency ■Conservation & Development $12,000,000 ■Culture, Recreation &Education $10,000,000 *Health & Human Services *Public Works $8,000,000 ■Public Safety $6,000,000 ■General Government $4,000,000 $2,000,000 2024 Adopted - $17,928,743 2025 Proposed - $18,819,576 30 Page 27 CITY OF MUSKEGO General Fund Expenditures $10,000,000 $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 $- $(1,000,000) General Gov. Public Public Works Health & Culture, Rec Consery & Capital Debt Other Uses Safety Human & Ed. Dev. Outlay & Service Services Cont. 02024 Adopted - $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 02025 Proposed-$18,819,576 $2,647,665 $9,087,656 $3,310,005 $3,831 $2,239,739 $267,430 $1,067,500 $15,750 $180,000 GChange - $890,833 $98,438 $473,125 $118,406 $(19) $103,199 $24,934 $(13,000) $5,750 $80,000 31 Page 28 SECTION 5 PROPOSED 2025 PERSONNEL BUDGET 32 Page 29 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 BUDGETED FTE's 2024 2025 STATUS PROPOSED PROPOSED CHANGE Full -Time 1.00 1.00 1.00 1.00 0.00 FINANCE & ADMINISTRATION FINANCE DIRECTOR Full -Time 1.00 1.00 FINANCE ASSOCIATE DIRECTOR Full -Time 1.00 1.00 CITY CLERK Full -Time 1.00 1.00 ASSISTANT DEPUTY CLERK -TREASURER Full -Time 3.60 3.60 ACCOUNTING ASSOCIATE (Start Date = 07/01/2024) Full -Time 0.50 0.00 7.10 6.60 (0.50) LAW ATTORNEY Full -Time 1.00 1.00 LEGAL INTERN Temporary 0.50 0.50 1.50 1.50 0.00 COURT COURT CLERK Full -Time 1.00 1.00 DEPUTY COURT CLERK Part -Time 0.25 0.25 1.25 1.25 0.00 MAINTENANCE MAINTENANCE Full -Time 1.00 1.00 0.00 INFORMATION TECHNOLOGY DIRECTOF INFORMATION TECHNOLOGY Full -Time 1.00 1.00 NETWORK ADMINISTRATOR Full -Time 1.00 1.00 COMPUTER TECHNICIAN Full -Time 1.00 1.00 GIS COORDINATOR Full -Time 0.50 0.50 GIS INTERN Temporary 0.21 0.21 3.71 3.71 0.00 POLICE POLICE CHIEF Full -Time 1.00 1.00 COMMUNITY RESOURCE OFFICER Full -Time 1.00 1.00 CAPTAIN Full -Time 1.00 1.00 DETECTIVE Full -Time 2.00 2.00 INVESTIGATOR Full -Time 1.00 1.00 DRUG ENFORCEMENT OFFICER Full -Time 1.00 1.00 LIEUTENANT Full -Time 4.00 4.00 SERGEANT Full -Time 6.00 6.00 K-9 OFFICER Full -Time 2.00 2.00 SCHOOL LIAISON OFFICER Full -Time 3.00 3.00 PATROL OFFICER Full -Time 19.00 19.00 41.00 41.00 0.00 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 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 33 Page 30 CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) BUDGETED FTE's 2024 2025 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 0.50 0.50 2.50 2.50 0.00 PW&D - UTILITY UTILITY SUPERINTENDENT Full -Time 1.00 1.00 UTILITY ASSISTANT SUPERINTENDENT Full -Time 1.00 1.00 CREW LEADER Full -Time 2.00 2.00 UTILITY MAINTENANCE Full -Time 7.00 7.00 ADMIN ASSISTANT Full -Time 0.50 0.50 11.50 11.50 0.00 TOTALS 120.34 119.84 (0.50) Organizational/Wage structure updates in Finance, IT, Police, Planning, Public Works & Utility Departments; decrease of 0.50 FTE's from adopted 2024 Budge to Proposed 2025 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. September 24, 2024 Page 31 34 CITY OF MUSKEGO General Fund Personnel Expenditures $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- General Government Public Safety Public Works Culture, Recreation & Consery & Education Develo mnt ■2024 Adopted - $11,668,452 $1,297,974 $6,792,267 $1,880,816 $1,494,349 $203,046 ■2025Proposed -$12,296,945 $1,309,289 $7,210,726 $2,061,824 $1,594,961 $224,680 a Change - $628,493 $11,315 $418,459 $181,008 $100,612 $21,634 35 Page 32 SECTION 6 PROPOSED 2025 DEBT SERVICE BUDGETS Page 33 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2025 BUDGET September 20, 2024 FUND ACTIVITY 1/1/2025 PRINCIPAL OTHER 12/31/2025 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT $193,5341 $2,245,0001 $2,464,7041 $935,113 $908,943 37 Page 34 CITY OF MUSKEGO DEBT SERVICE FUND September 20, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 $ Change % Change ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Augroval 301.07.00.00.4531 INTEREST ON INVESTMENTS $8,534 $430 $502 $3,068 $2,500 $2,500 $0 $4,000 $5,000 $2,500 100.00% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,190,000 $2,240,000 $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 $3,414,000 $0 $9,663,225 $0 $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 $190,355 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8228 TRF FROM TIF #8 $113,394 $61,810 $0 $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 $1,893,956 $844,118 $1,019,003 $738,175 $955,276 $955,276 $899,897 $899,897 $641,730 ($313,546) -32.82% $0 301.20.85.00.8231 TRF FROM TID #11 $173,533 $173,533 $211,486 $198,533 $173,533 $173,533 $173,533 $193,383 $193,383 $19,850 11.44% $0 301.20.85.00.8303 TRF FROM CDA LEASE DEBT $0 $169,187 $0 $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 $4,221,977 $3,019,679 $2,815,916 $2,363,753 $2,498,051 $2,498,051 $2,498,051 $2,498,051 $1,615,060 ($882,991) -35.35% $0 301.07.85.00.7002 INTEREST $1,520,647 $1,293,787 $1,139,000 $927,215 $881,299 $881,299 $465,309 $881,299 $849,645 ($31,654) -3.59% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $22,948 $0 $156,560 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT/LEI` $3,375,000 $0 $9,506,288 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $9,510 9 51 $9,512 $0 $0 $0 $_0 So $_0 So 0.00% So REVENUES Total $7,893,417 $3,589,078 $13,424,571 $3,279,776 3 471 309 $3,471,309 3 413 430 $3,437,280 3 180 113 291 196 -8.39% So EXPENDITURES Total $9,150,082 $4,322,976 $13,627,276 $3,290,968 $3,379,350 $3,379,350 $2,963,360 $3,379,350 $2,464,704 914 646 -27.07% So GENERAL DEBT Total ($1,256,665) 733 898 202 705 11 192 $91,959 $91,959 $450,070 $57,930 715 409 $623,450 0.00% So FUND BALANCE: $1.OR3.399 $105 254 51 45 $4$4 512 SQQ$ 24 S$Q2 4S 757,87% $Q 303.07.00.00.4531 INTEREST ON INVESTMENTS $2,318 $0 $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 $205,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.07.85.00.7001 PRINCIPAL - CDA $200,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.07.85.00.7002 INTEREST - CDA $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.30.00.00.9229 TRF TO TID #9 $0 $296,747 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.30.00.00.9301 TRF TO GENERAL DEBT SERV M $169,187 $_0 So $_0 $0 $0 So $_0 $0 #DIV/01 So REVENUES Total $207,318 So $_0 So $_0 $0 $0 So $_0 $0 #DIV/0! So EXPENDITURES Total $205,000 $465,934 $0 $0 $0 $0 $_0 So $0 $0 #DIV/0! So CDA LEASE DEBT Total $2,318 465 934 li0 LO li0 $0 li0 LO $_0 LO 0.00% LO FUND BALANCE: $465.9344 11 0 10 0 10 0 11 0 $Q 0,00% $Q 7 7,87% 38 Page 35 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP AS OF DECEMBER 31, 2024 ORIGINAL ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF RATE LOAN PAYABLE PAYABLE LOAN Taxable Bond - Refunding 0.35-1.90 01/18/22 4/1/22-31 4/1 & 10/1 11,805,000 Bond - Refunding 0.6-0.800 11/13/20 4/1/21-24 4/1 & 10/1 3,414,000 State Loan Trust Fund BCPL 3.750 07/31/19 3/15/20-29 3/15 1,444,690 Bond - Refunding 2.0-4.00 08/01/18 6/1/19-38 6/1 & 12/1 22,780,000 301.07.85.00.7001 301.07.85.00.7008 301.07.85.00.7002 BALANCE 302.20.00.00.8902 BALANCE 303.07.85.00.7002 OUTSTANDING 303.07.85.00.7001 OUTSTANDING INTEREST PRINCIPAL 12/31/23 ADDITIONS PAYMENTS 12/31/24 PAID 2024 DUE 2025 9,416,075 0 1,122,000 8,294,075 134,986 1,140,700 917,000 0 917,000 0 3,668 0 917,018 0 139,051 777,967 34,482 144,360 19,115,000 0 320,000 18,795,000 708,163 330,000 TOTAL LONG-TERM INDEBTEDNESS 39,443,690 30,365,093 0 0 2,498,051 0 27,867,042 881,299 1,615,060 DEBT LIMIT — 2024 Equalized Value of Taxable Property within City's Jurisdiction 5% Limit Debt Limit as of December 31, 2024 Total General Obligation Debt Outstanding at December 31, 2024 Total General Obligation Utility Debt Outstanding at December 31, 2024 Available Debt Capacity $5,042,447,500 $27,867,042 $223,039,408 88.46° Page 36 39 CITY OF MUSKEGO General Obligation Total Debt Service Payments 370007000 275007000 000 27000, 1,500,000 1,000,000 500,000 Ll [J] I U J-L 11 1.11 0 -4W6LrE I L 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 ■Principal 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 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 Motal 2,464,704 2,469,259 2,616,747 2,535,985 2,590,750 2,409,196 2,445,843 2,503,013 F2,523,013 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 3.83% of total debt). 40 Page 37 SECTION 7 PROPOSED 2025 SPECIAL REVENUE BUDGETS 41 Page 38 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2025 BUDGET September 24, 2024 PROJECTED FUND ACTIVITY FUND NUMBER FUND DESCRIPTION PAGE # 1/1/2025 BEGINNING BALANCE REVENUES EXPENSES OTHER SOURCES/ (USES) 12/31/2025 ENDING BALANCE 202 PARK DEDICATION FUND 40 72,633 611,350 1,044,500 500,000 139,483 203 PARK IMPROVEMENT FUND 40 180,675 12,000 0 0 192,675 205 REFUSE & RECYCLING 41 1,009,256 1,554,000 1,734,556 0 828,700 206 REVOLVING LOAN 41 225,921 7,348 0 62,245 171,024 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 42 148,825 11,000 3,250 0 156,575 210 LANDFILL 42 1,380,167 2,103,474 55,000 2,300,000 1,128,641 214 WELL TESTING RESERVE 42 747,609 10,000 0 0 757,609 215 LAND & OPEN SPACE CONSERVATION 43 372,221 216,500 208,538 100,000 280,184 216 STORM WATER 43 90,543 100,250 144,347 0 46,446 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 44 91,681 0 0 91,681 0 230 TID #10 - MOORLAND GATEWAY 44 0 1,031,760 99,150 641,730 290,880 231 TID #11 - PARKLAND TOWNE CENTER 45 0 350,000 156,617 193,383 0 263 PARK ARTHUR BASEBALL FIELD 45 80,012 65,000 19,139 0 125,873 270 COMPENSATED ABSENCES FUND 45 2,256,615 70,000 163,975 180,000 2,342,640 Total: $6,656,157 $6,142,681 $3,629,071 ($2,709,039) $6,460,728 42 Page 39 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2025 BUDGET September 24, 2024 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Auoroval PARK DEDICATION: 202.08.94.74.4157 STEWARDSHIP $228,220 $0 $86,477 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4531 INTEREST ON INVESTMENTS $639 $88 $325 $4,452 $500 $500 $0 $2,000 $500 $0 0.00% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $5,570 $1 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4538 BB FIELD SPONSOR/REIMB/RENT $22,580 $28,200 $11,905 $130 $0 $0 $0 $0 $400,000 $400,000 #DIV/0! $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $3,694 $2,179 $2,121 $1,231 $2,250 $2,250 $628 $1,000 $1,000 ($1,250) -55.56% $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $1,534 $936 $606 $980 $725 $725 $348 $725 $1,000 $275 37.93% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $391 $385 $391 $410 $385 $385 $46 $200 $350 ($35) -9.09% $0 202.08.94.74.4353 BOXHORN LEASE $6,670 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4355 BOATLAUNCHBOXHORN $6,744 $3,385 $4,728 $3,553 $3,500 $3,500 $1,119 $1,500 $3,500 $0 0.00% $0 202.08.94.74.4540 PARK ARTHUR USE FEES $0 $0 $10,650 $17,240 $0 $0 $3,850 $0 $0 $0 #DIV/0! $0 202.08.94.74.4552 DONATIONS/MISC REIMB $46,219 $5,200 $41,347 $124,095 $5,000 $5,000 $8,401 $7,000 $5,000 $0 0.00% $0 202.08.94.74.4560 LANDFILL HOST FEES $206,625 $356,308 $208,140 $322,162 $200,000 $200,000 $150,784 $248,000 $200,000 $0 0.00% $0 202.08.94.74.4602 FESTIVAL RENT $900 $1 $1 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $250,000 $250,000 $319,000 $145,000 $75,000 $75,000 $75,000 $75,000 $500,000 $425,000 566.67% $0 202.20.00.00.8220 TRF FROM CAP IMPROV/TIF RESIDU $0 $230,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6528 PARKS - IDLE ISLE BOAT ACCESS $0 $3,338 $25,022 $3,960 $0 $0 $4,320 $4,320 $0 $0 #DIV/0! $0 202.08.94.74.6530 PARKS - PARK ARTHUR $16,509 $796,402 $93,404 $45,605 $0 $0 $39,680 $39,680 $950,000 $950,000 #DIV/0! $0 202.08.94.74.6531 PARKS - BB FIELD PREP/RENO $41,185 $29,425 $9,775 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6533 PARKS - ATHLETIC FIELDS $0 $230,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6537 PARKS - LEE HUBKA PARK $0 $0 $0 $0 $50,000 $50,000 $0 $50,000 $0 ($50,000) -100.00% $0 202.08.94.74.6538 PARKS - TOWN HALL $53,293 $20,000 $6,475 $0 $0 $0 $0 $0 $15,000 $15,000 #DIV/0! $0 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $0 $0 $18,500 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6570 PARKS - HORN PARK $5,646 $5,500 $5,309 $0 $7,000 $7,000 $4,800 $7,000 $7,000 $0 0.00% $0 202.08.94.74.6571 PARKS - DENOON PARK $2,150 $2,500 $8,790 $3,207 $4,000 $4,000 $3,672 $4,000 $19,000 $15,000 375.00% $0 202.08.94.74.6572 PARKS - BLUHM PARK $7,913 $7,070 $38,284 $7,557 $11,500 $11,500 $6,606 $11,500 $9,000 ($2,500) -21.74% $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6575 PARKS - KURTH PARK $2,150 $1,780 $10,566 $4,800 $4,500 $4,500 $4,800 $4,800 $4,500 $0 0.00% $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $0 $250,826 $325,734 $50,000 $50,000 $11,152 $50,000 $0 ($50,000) -100.00% $0 202.08.94.74.6577 PARKS - JENSEN PARK $2,150 $2,500 $15,285 $3,229 $3,000 $3,000 $3,320 $3,320 $3,000 $0 0.00% $0 202.08.94.74.6578 PARKS - MANC14ESTER $0 $88,028 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6579 PARKS - IDLE ISLE $39,948 $6,414 $30,640 $2,699 $150,000 $150,000 $4,988 $150,000 $0 ($150,000) -100.00% $0 202.08.94.74.6581 PARKS- LIONS $0 $1,677 $41,743 $0 $35,000 $35,000 $0 $35,000 $0 ($35,000) -100.00% $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $17,686 $22,401 $18,063 $18,418 $32,000 $32,000 $25,363 $32,000 $37,000 $5,000 15.63% $0 202.08.94.74.6585 PARKS - BOXHORN $0 $0 $0 $0 $115,000 $115,000 $4,433 $115,000 $0 ($115,000) -100.00% $0 202.08.94.74.6586 PARKS - MOORLAND $0 $0 $0 $110,417 $0 $0 $6,448 $6,448 $0 $0 #DIV/0! $0 202.08.94.74.6589 PARKS - MMSD GREEN INFRASTRUCT $228,220 $D $a $_0 $a $0 $a $_0 $a $a #DIV/01 $_0 REVENUES Total $779,787 $876,684 $685,691 $619,252 $287,360 287 360 $240,177 $335,425 $1,111,350 $823,990 286.74% EXPENDITURES Total $416,849 $1,217,035 $572,681 $525,625 $462,000 462 000 $119,581 $513,068 $1,044,50 $582,500 126.08% li0 PARK DEDICATION Total $362,938 340 351 113 010 $93,627 174 640 174 640 $120,596 177 643 66 850 $241,490 -138.28% FUND BALANCE: S18�2Q S15ft�fr4 S2 4 2If S4Q 1212 $49�122 $2 S72 h3 $134 4$ $92 35 247,59% S0 Note: $37,000 is reserved for future lauch related maintenance. PARKIMPROVEMENT: 203.08.94.74.4427 PARK -SUBDIVIDER FEES $30,096 $28,215 $116,982 $91,868 $10,000 $10,000 $41,253 $45,000 $10,000 $0 0.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $1,118 $149 $411 $2,137 $0 $0 $0 $2,500 $2,000 $2,000 #DIV/0! $0 203.30.00.00.9210 TRF TO LANDFILL $0 $0 $340,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.08.94.74.6501 PARKS - PROJECTS ii0 ii0 $O ii0 $D $0 $0 $_0 $O $a #DIV/0! $_0 REVENUES Total $31,214 $28,364 $117,393 $94,005 $10,000 10 000 $41,253 $47,500 $12,000 2 000 20.000/. EXPENDITURES Total $D ]i0 $340,000 ii0 $O $0 $O $_0 $O $D 0.00% li0 PARK IMPROVEMENT Total $31,214 $28,364 222 607 $94,005 $10,000 $10,000 $41,253 $47,500 $12,000 2 000 20.00% FUND BALANCE: Q1Ql S2feL 27 17 SL LZ 51172 ZZ 4 42 $1$�5I 512 Sl$Q $9 1536,03 % SQ Page 40 43 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Auoroval REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $0 $73,238 $79,550 $85,795 $80,000 $80,000 $79,454 $79,454 $75,000 ($5,000) -6.25% $0 205.03.00.00.4339 RECYCLING -CURBSIDE USER CHARGE $348,492 $350,773 $457,587 $460,074 $470,000 $470,000 $231,334 $462,500 $465,000 ($5,000) -1.06% $0 205.03.00.00.4531 INTEREST INCOME $5,035 $567 $2,047 $17,897 $4,500 $4,500 $0 $15,000 $10,000 $5,500 122.22% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $83,566 $90,562 $92,914 $91,722 $90,000 $90,000 $59,873 $95,000 $92,500 $2,500 2.78% $0 205.03.00.00.4810 RECYCLING PENALTY $400 $223 $3,587 $2,260 $1,000 $1,000 $1,617 $2,000 $1,500 $500 50.00% $0 205.03.00.00.5101 SALARIES IFS & WAGES $92,746 $97,461 $106,897 $95,361 $147,637 $147,637 $16,555 $124,542 $147,652 $14 0.01% $0 205.03.00.00.5102 OVERTIME - RECYCLING $118 $39 $9,003 $3,981 $3,105 $3,105 $198 $343 $5,903 $2,798 90.12% $0 205.03.00.00.5151 UNIFORM ALLOWANCE $0 $0 $0 $0 $25 $25 $0 $0 $25 $0 0.00% $0 205.03.00.00.5201 FICA $7,037 $7,407 $8,796 $7,414 $11,567 $11,567 $1,970 $10,025 $11,814 $247 2.14% $0 205.03.00.00.5202 PENSION $5,587 $6,338 $7,496 $6,831 $10,057 $10,057 $1,809 $7,713 $10,345 $287 2.86% $0 205.03.00.00.5203 HEALTH INSURANCE $12,551 $13,748 $16,837 $21,855 $36,850 $36,850 $5,209 $32,814 $39,432 $2,583 7.01% $0 205.03.00.00.5204 LIFE INSURANCE $270 $313 $336 $297 $408 $408 $94 $140 $387 ($21) -5.14% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $848 $1,130 $742 $417 $430 $430 $564 $846 $846 $416 96.79% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $847 $872 $925 $993 $1,000 $1,000 $1,053 $1,250 $1,500 $500 50.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $668 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5805 ATTORNEY SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $332,406 $505,876 $526,029 $545,021 $545,000 $545,000 $375,723 $565,000 $580,000 $35,000 6.42% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $0 $5,060 $0 $2,500 $2,500 $5,032 $750 $2,500 $0 0.00% $0 205.03.00.00.6056 OUTSIDE SERVICES- YARD WASTE $21,497 $18,451 $14,742 $20,646 $25,000 $25,000 $10,518 $25,000 $25,000 $0 0.00% $0 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 205.03.00.00.6501 RECYCLING EQUIP REIMB $0 $0 $50,000 $0 $50,000 $50,000 $0 $0 $50,000 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $677,716 $681,937 $889,662 $894,372 $892,000 $892,000 $449,771 $900,000 $905,000 $13,000 1.46% $0 205.03.30.00.4810 REFUSE PENALTY $5,180 $4,467 $6,850 $10,191 $5,000 $5,000 $3,138 $5,000 $5,000 $0 0.00% $0 205.03.30.00.5101 SALARIES AND WAGES $25,418 $21,002 $23,753 $25,197 $30,011 $30,011 $15,688 $23,663 $30,312 $301 1.00% $0 205.03.30.00.5102 OVERTIME -REFUSE $137 $39 $72 $171 $51 $51 $80 $100 $93 $42 82.75% $0 205.03.30.00.5201 FICA $1,973 $1,666 $1,851 $1,950 $2,333 $2,333 $1,452 $2,251 $2,391 $58 2.49% $0 205.03.30.00.5202 PENSION $1,716 $1,424 $1,552 $1,752 $2,074 $2,074 $1,319 $1,993 $2,113 $39 1.87% $0 205.03.30.00.5203 HEALTH INSURANCE $3,288 $1,255 $1,965 $3,543 $8,855 $8,855 $3,285 $8,427 $5,759 ($3,096) -34.96% $0 205.03.30.00.5204 LIFE INSURANCE $74 $77 $93 $108 $128 $128 $87 $130 $138 $10 8.02% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $848 $886 $742 $417 $430 $430 $564 $846 $846 $416 96.79% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $4,535 $5,323 $6,523 $7,133 $5,500 $5,500 $4,773 $7,500 $7,500 $2,000 36.36% $0 205.03.30.00.5820 CONTRACTED SERVICES $578,462 $697,910 $741,247 $759,267 $755,000 $755,000 $526,565 $780,000 $800,000 $45,000 5.96% $0 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 5 000 $5,000 5 000 $5,000 5 000 $2,500 5 000 $5,000 S0 0.00% $-0 REVENUES Total $1,120,390 $1,201,766 $1,532,196 $1,562,309 $1,542,500 $1,542,500 $825,187 $1,558,954 $1,554,00 $11,500 0.75% EXPENDITURES Total $1,101,025 $1,391,217 $1,534,662 $1,512,353 $1,647,960 $1,647,960 $977,539 $1,603,333 $1,734,556 86 596 0.00% $0 REFUSE & RECYCLING Total $19,365 189 451 2 466 49 956 105 460 105 460 152 352 44 379 180 556 75 096 71.21% FUND BALANCE: 1 1 1 14 1.0 51,053.634 $Q$$ 40 $Q$$ 4Q 1 2 2 1 2 2 Z0 tS159.7051 -16,16% $Q REVOLVING LOAN: 206.06.00.00.4141 WDF GRANT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.4530 INTEREST ON NOTES $2,753 $2,316 $1,871 $1,058 $1,131 $1,131 $105 $1,131 $848 ($284) -25.08% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $1,404 $904 $3,532 $8,340 $6,000 $6,000 $681 $8,500 $6,500 $500 8.33% $0 206.06.00.00.6056 OTHER EXPENSE $0 $0 $0 $51 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $40 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.30.00.00.9101 TRF TO GF $0 $0 $0 $0 $0 $0 $0 $0 $62,245 $62,245 #DIV/0! $0 206.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $0 $400,000 So $-0 So $-0 So $-0 So So #DIV/01 $-0 REVENUES Total $4,156 $3,220 $5,403 $9,398 $7,131 $7,131 786 $9,631 $7,348 216 3.03% EXPENDITURES Total $40 $400,000 $0 51 $00 $0 $00 $0 $62,245 $00 #DIV/0! $0 REVOLVING LOAN Total $4,116 396 780 5 403 $9,347 $7,131 $7,131 786 $9,631 54 897 216 3.03% FUND BALANCE: 5 2 2$�1 4Q $2�¢ 94 21 2 2 1 2 1 21 22 21 1 1 24 f$35.0271 -17,00% $11 44 Page 41 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Auoroval EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $110 $13 $360 $1,172 $1,750 $1,750 $765 $1,565 $1,000 ($750) -42.86% $0 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 207.01.00.00.6055 LANDFILL NEGOTIATING COMM. $1,045 $1,100 $1,370 $1,150 $1,750 $1,750 $1,200 $1,500 $1,750 $0 0.00% $0 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 1 500 $1,500 1 500 $1500 1 500 750 $1,500 $1500 So 0.001/. $0 REVENUES Total $10,110 10 013 $10,360 $11,172 $11,750 11 750 $10,765 $11,565 $11,000 750 -6.38% EXPENDITURES Total $2,545 $2,600 $2,870 2 650 $3,250 3 250 $1,950 3 000 $3,250 S0 0.00% $0 EPI STANDING COMMITTEE Total $7,565 $7,413 $7,490 8 522 $8,500 8 500 $8815 $8,565 $7 750750 750 -8.82% FUND BALANCE: Sllh 63 5129 24Z4 513 $ll� ft0 $194 42 �L4$ $2 $1 G 52 $12 22 12,97% SO CABLE: 209.01.00.00.6050 DMS & VIDEO EXPENSES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.30.00.00.9101 TRANSFER TO GENERAL FUND $2,253 $D $a $D $O $0 $a $-0 $a $a #DIV/0! $-0 REVENUES Total $0 $D $D $D $O $0 $D $-0 $D $D 0.00% EXPENDITURES Total $2,253 $0 $00 $0 $00 $00 So $0 $00 $00 #DIV/0! $0 CABLE Total 2 253 $D $D $D $O $0 $D $-0 $D $O #DIV/0! $-0 FUND BALANCE: Sit S4 S0 S4 S4 S4 S4 S4 S4 S4 MY&I SfQ LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $12,869 $1,208 $2,587 $28,720 $10,000 $10,000 $0 $40,000 $30,000 $20,000 200.00% $0 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $59,248 $61,618 $64,083 $66,646 $69,975 $69,975 $0 $69,975 $73,474 $3,499 5.00% $0 210.03.00.00.4560 LANDFILL HOST FEES $1,653,003 $1,050,467 $1,665,116 $2,577,293 $2,000,000 $2,000,000 $1,206,274 $1,990,000 $2,000,000 $0 0.00% $0 210.20.00.00.8203 TRF FROM PARK IMPROVEMENTS $0 $0 $340,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.20.00.00.8401 TRF FROM CAP PROJECTS $0 $0 $20,544 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $44,813 $46,537 $40,601 $38,427 $50,000 $50,000 $25,956 $45,500 $50,000 $0 0.00% $0 210.03.00.00.6057 ADMINISTRATIVE CHARGES $4,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $250,000 $250,000 $319,000 $145,000 $75,000 $75,000 $75,000 $75,000 $500,000 $425,000 566.67% $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $0 $0 $0 $70,000 $200,000 $200,000 $200,000 $200,000 $100,000 ($100,000) -50.00% $0 210.30.00.00.9401 TRF TO CAPITAL PROJECTS FUND $0 $1,075,073 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $400,000 $1,665,279 $1,900,000 $1,770,000 $1,500,000 $1,500,000 $1,500,000 $2,300,000 $1,700,00 $200,000 13.33% REVENUES Total $1,725,120 $1,113,293 $2,092,330 $2,672,659 $2,079,975 $2,079,975 $1,206,274 $2,099,975 $2,103,47 $23,499 1.13% EXPENDITURES Total $698,813 $3,041,889 $2,264,601 $2,028,427 $1,830,000 $1,830,000 $1,803,456 2 625 500 $2,355,000 $525,000 28.69% $0 LANDFILL Total $1,026,307 ($1,928,597) 172 271 644 232 $249,975 $249,975 597 182 525 525 251 526 501 501 -200.62% FUND BALANCE: $3,362,328 $1,433,731 $1,261,460 $1,905,692 1.0 51.036.999 $1,308,510 $1,380,167 $1,128,641 521 42 8,84 (Q $0 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $3,529 $426 $1,943 $17,873 $7,500 $7,500 $0 $18,000 $10,000 $2,500 33.33% $0 214.01.00.00.4560 LANDFILL HOST FEES $00 $0 $00 $0 $00 $00 $00 $00 $00 $00 #DIV/0! $-0 REVENUES Total $3,529 $426 $1,943 $17,873 $7,500 7 500 So $18,000 $10,000 2 500 33.33% EXPENDITURES Total $D ii0 $O ii0 $O $0 $O ii0 $D $D 0.00% $0 WELL TESTING RESERVE Total $3,529 426 $1943 $17,873 $7,500 7 500 So $18,000 $10,000 2 500 33.33% FUND BALANCE: 70$ 9,367 70$ 9,793 71$ 1,736 72$ 9,609 571134 �Lll T4 72$ 9,609 74$ 7,609 75$ 7,609 S4�G 2_5 6,50% Lo 45 Page 42 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Auoroval CONSERVATION: 215.06.00.00.4138 STEWARDSHIP GRANT $18,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4140 CONSERVATION GRANTS $0 $6,451 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 215.06.00.00.4430 CONSERVATION FEE $21,249 $21,600 $21,859 $18,606 $10,000 $10,000 $13,972 $15,000 $10,000 $0 0.00% $0 215.06.00.00.4431 TRAIL FEE $1,500 $1,020 $3,810 $2,940 $1,500 $1,500 $1,320 $2,000 $1,500 $0 0.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $1,906 $271 $1,352 $13,383 $2,000 $2,000 $0 $7,750 $5,000 $3,000 150.00% $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $5,443 $451 $250 $250 $0 $0 $2,365 $2,365 $0 $0 #DIV/O! $0 215.06.00.00.4553 LAND SALES $0 $63,420 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 215.06.00.00.4560 LANDFILL HOST FEES $206,625 $156,308 $208,140 $322,162 $200,000 $200,000 $150,784 $248,000 $200,000 $0 0.00% $0 215.06.00.00.5101 SALARIES AND WAGES $12,000 $14,445 $12,310 $93,469 $100,607 $100,607 $67,845 $104,260 $103,094 $2,487 2.47% $0 215.06.00.00.5201 FICA TAX $918 $1,105 $942 $7,022 $7,696 $7,696 $5,105 $8,061 $7,887 $190 2.47% $0 215.06.00.00.5202 PENSION FUND $0 $0 $0 $5,428 $5,713 $5,713 $3,701 $5,587 $5,927 $214 3.75% $0 215.06.00.00.5203 HEALTHINSURANCE $0 $0 $0 $10,825 $10,757 $10,757 $6,459 $9,689 $11,326 $569 5.29% $0 215.06.00.00.5204 LIFE INSURANCE $0 $0 $0 $498 $557 $557 $373 $559 $564 $7 1.27% $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,158 $1,253 $2,025 $2,680 $3,000 $3,000 $1,249 $2,750 $3,000 $0 0.00% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $841 $253 $456 $917 $1,000 $1,000 $130 $1,000 $1,000 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $360 $445 $535 $475 $500 $500 $0 $500 $500 $0 0.00% $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $160 $240 $240 $160 $240 $240 $0 0.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $2,597 $3,479 $4,444 $3,910 $5,000 $5,000 $2,624 $4,500 $5,000 $0 0.00% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $1,870 $1,921 $2,040 $2,120 $2,000 $2,000 $1,424 $2,000 $2,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $40,909 $43,626 $28,996 $37,230 $40,000 $40,000 $18,939 $40,000 $45,000 $5,000 12.50% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $14,851 $14,838 $14,543 $14,791 $15,000 $15,000 $355 $15,000 $20,000 $5,000 33.33% $0 215.06.00.00.6010 LAND PURCHASES $0 $0 $0 $0 $0 $0 $226,000 $226,000 $0 $0 #DIV/0! $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $2,000 $3,000 $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 $100,000 100 000 $100,000 100 000 $50,000 50 000 $100,000 100 000 $100,000 50 000 100.00% $-0 REVENUES Total $254,922 $249,523 $235,411 $357,341 $213,500 213 500 $168,441 $275,115 $216,500 3 000 1.410/. EXPENDITURES Total $177,624 184 485 $169,411 $282,525 $245,070 245 070 $435,863 $523,146 $308,538 $63,467 0.001/o CONSERVATION Total $77,298 $65,037 $66,000 74 816 31 570 31 570 267 422 248 031 92 038 60 467 191.53% FUND BALANCE: 41$ 4,39g 47$ 9,435 54$ 5.436 62$ 0,252 35$ 2.830 37$ 2,221 28$ 0,184 $12 1723,52 % LO STORM WATER: 216.01.00.00.4531 INTEREST ON INVESTMENTS $1,373 $125 $370 $1,471 $550 $550 $0 $750 $250 ($300) -54.55% $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $0 $70,000 $200,000 $200,000 $200,000 $200,000 $100,000 ($100,000) -50.00% $0 216.08.00.00.5101 SALARIES AND WAGES $17,835 $18,921 $19,329 $19,916 $20,595 $20,595 $13,293 $20,439 $21,136 $541 2.62% $0 216.08.00.00.5201 FICA $1,297 $1,374 $1,399 $1,440 $1,576 $1,576 $961 $1,514 $1,617 $41 2.62% $0 216.08.00.00.5202 PENSION $1,204 $1,275 $1,259 $1,355 $1,421 $1,421 $917 $1,410 $1,469 $48 3.37°% $0 216.08.00.00.5203 HEALTH INSURANCE $4,387 $4,566 $4,760 $4,806 $4,806 $4,806 $2,887 $4,331 $5,062 $256 5.32% $0 216.08.00.00.5204 LIFE INSURANCE $29 $30 $32 $33 $33 $33 $27 $38 $63 $30 89.00% $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $63,577 $0 $93,008 $57,531 $100,000 $100,000 $56,697 $75,000 $100,000 $0 0.00% $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $10,484 9 791 $10,127 $9,200 $15,000 15 000 $8,732 $15,000 $15,000 SO 0.001/o REVENUES Total $1,373 125 370 $71,471 $200,55 $200,550 $200,000 200 750 $100,250 100 300 -50.01% EXPENDITURES Total $98,812 $35,957 $129,914 94 280 $143,432 $143,432 $83,515 $117,731 $144,347 915 0.001/o STORM WATER Total 97 439 35 832 129 543 $22 809 57 118 $57,118 $116,485 $83,019 44 097 101 215 -177.20% FUND BALANCE: 19$ 5,70g 15$ 9,876 3$ 0,333 $7,524 12$ 4.009 9$ 0,543 4$ 6.446 $32 28 618,43% L0 46 Page 43 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 24, 2024 PROPOSED 2025 BUDGET 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2025 from 2025 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Auoroval RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $3,581 $3,074 $2,274 $1,237 $330 $330 $248 $248 $0 ($330) -100.00% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $2,608 $243 $927 $3,369 $2,500 $2,500 $0 $0 $0 ($2,500) -100.00% $0 220.20.00.00.8228 CLOSE TID - CITY DIST TRF $0 $19,097 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.20.00.00.8229 CLOSE TID - CITY DIST TRF $0 $467,272 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9101 TRF TO GF - CAP IMPROV $54,500 $0 $0 $0 $0 $0 $0 $0 $91,681 $91,681 #DIV/0! $0 220.30.00.00.9202 TRF TO PARK DEDICATION $0 $230,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $-0 $495,000 So $370,000 $0 $-0 So $-0 So So #DIV/0! REVENUES Total $6,189 $489,686 $3,201 $4,606 $2,830 2 830 248 248 ($2,500 -88.35% EXPENDITURES Total $54,500 725 000 L $370,000 So li0 So li0 $91,681 $91,681 0.00% li0 RESIDUAL TIF Total 48 311 235 314 $3201 365 394 2 83 $2,830 248 248 ($91,681 94 181 -3328.41°% FUND BALANCE: 68$ 8,940 45$ 3,626 45$ 6,827 9$ 1,433 $$2 72 $$2 2L 9$ 1,681 $91,681 Lo tSR9"7751 100 n0%5-0 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $113,692 $131,852 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $3,552 $3,552 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $3,850 $5,116 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $49,380 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.30.00.00.9301 TRF TO DEBT SERVICE $113,394 $61,810 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $19,097 $0 $0 LO $0 $0 LO R R #DIV/01 LO REVENUES Total $117,244 135 404 $0 $0 LO $0 R LO R So #DIV/01 LO EXPENDITURES Total $117,24 $135,404 $0 $0 $0 $0 $0 $0 So So 0.00% $0 TID #8 Total $0 $0 $0 $0 LO $0 R LO R LO 0.00% LO FUND BALANCE: $0 $0 $0 $0 $Q $0 $0 $0 $0 $4 0,00 % $0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $419,078 $437,924 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,682 $3,682 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.20.00.00.8303 TID CLOSING - DEBT SERV TRF $0 $296,747 $0 SO $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $3,850 $13,202 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $1,199,659 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $467,272 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9265 TRF TO CDA FUND $205,000 $0 $0 $0 $-0 $0 So $-0 So So #DIV/0! $-0 REVENUES Total $422,759 $738,353 $-0 $-0 $-0 $0 So $-0 LO So #DIV/01 $-0 EXPENDITURES Total $208,850 1 680 132 $0 $0 $0 $0 So $0 So So 0.00% TID #9 Total $213,909 941 778 $-0 $-0 So $0 So $-0 LO LO #DIV/01 $-0 FUND BALANCE: $941,778 (SO) ($0) (SO) $0 $0 ($0) (SO) S$ $1M4 DI ! $0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $948,843 $944,363 $959,765 $914,469 $920,000 $920,000 $1,009,337 $1,009,337 $1,010,000 $90,000 9.78% $0 230.01.00.00.4122 COMPUTER/PERS PROP STATE AID $2,950 $2,950 $24,710 $24,710 $24,710 $24,710 $24,710 $24,710 $21,760 ($2,950) -11.94% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $3,850 $5,150 $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 $4,046 $3,176 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $94,000 $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 $1,893,956 844 118 $1,019,003 $738,175 $955,276 955 276 $899,897 $899,897 $641,730 313 546 -32.82% REVENUES Total $951,79 $947,314 $984,475 $939,179 $944,710 944 710 $1,034,047 1 034 047 $1,031.760 87 050 9.21% EXPENDITURES Total $1,897,80 $947,314 $1,121,32 $837,325 $1,054,426 $1,054,426 $994,047 $999,047 $740,880 313 546 0.00% li0 TID #10 Total $946 012 $0 $136 854 $101,854 $109 716 109 716 40 00 $35,000 $290,880 400 595 -365.12% FUND BALANCE: LO 5-0 13($ 6,854) 3($ 5,0001 Lo0 L0 $5,000 L0 29$ 0,880 $2�9 $8 #DIV/01 L0 47 Page 44 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2025 BUDGET ACCOUNT NUMBER ACCOUNT TITLE TID #11: 231.01.00.00.4001 TIF #11 GENERAL PROPERTY TAX 231.20.00.00.8411 TRF FROM TID 11 CAP 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES 231.08.91.19.6520 DEVELOPER INCENTIVES 231.30.00.00.9301 TRF TO DEBT SERVICE REVENUES Total EXPENDITURES Total TID #11 Total FUND BALANCE: PARK ARTHUR BASEBALL FIELD 263.05.00.00.4325 PARK ARTHUR BB FUNDING 263.05.00.00.5101 SALARIES & WAGES 263.05.00.00.5201 FICA 263.05.00.00.5702 SUPPLIES 263.05.00.00.6002 BACKGROUND CHECKS 263.05.00.00.6035 PARK ARTHUR BB EXPENDITURES 263.05.00.00.6530 PARK ARTHUR MAINTENANCE REVENUES Total EXPENDITURES Total PARK ARTHUR BASEBALL FIELD Total FUND BALANCE: COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS 270.20.00.00.8100 TRF FROM GENERAL FUND 270.01.00.00.5103 EMPLOYEE PAYOUT 270.01.00.00.5201 FICA 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE 270.30.00.00.9101 TRF TO GENERAL FUND REVENUES Total EXPENDITURES Total COMPENSATED ABSENCES Total FUND BALANCE: ARPA FUNDING: 280.00.00.00.1001 EQUITY IN CASH POOL 280.00.00.00.2530 UNEARNED REV - STATE & FED AID 280.30.00.00.9410 TRF TO CAPITAL EXP FUND 280.30.00.00.9605 TRF TO WATER UTILITY FUND REVENUES Total EXPENDITURES Total ARPA FUNDING Total FUND BALANCE: GRAND TOTAL SPECIAL REVENUE FUND BALANCE September 24, 2024 2024 2024 2020 2021 2022 2023 2024 2024 8/31 2024 2025 $ Change % Change 2022 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2025 from 2025 COW Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Auoroval $278,950 $338,045 $430,210 $280,505 $280,000 $280,000 $366,115 $366,115 $350,000 $70,000 25.00% $0 ($755) $4,027 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $3,850 $5,645 $5,150 $5,150 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 $174,018 $206,635 $224,175 $123,076 $76,317 $76,317 $0 $167,582 $151,467 $75,150 98.47% $0 173 533 $173,533 $211,48 $198,533 $198,533 $198,533 $173,533 $193,383 $193,383 ($5,150 -2.59% 278 195 $342,072 $430,210 280 505 $280,000 280 000 $366,115 $366,115 $350,000 70 000 25.00% 351 401 $385,813 $440,811 $326,759 $280,000 280 000 $173,683 $366,115 $350,000 70 000 0.00% 1i0 73 207 $43 741 10 601 46 254 So $_0 $192,432 $_0 So So #DIV/0! 10$ 0,596 5$ 6,855 4$ 6,254 (so) 8$ 0,272 8$ 0,272 19$ 2,432 (so) (so) (SR0.2721 -100,00% 5-0 $0 $10,308 $15,150 $53,919 $55,000 $55,000 $58,325 $60,000 $65,000 $10,000 18.18% $0 $0 $0 $5,863 $9,771 $16,560 $16,560 $8,009 $16,560 $14,760 ($1,800) -10.87% $0 $0 $0 $449 $747 $1,267 $1,267 $613 $1,267 $1,129 ($138) -10.87% $0 $0 $0 $0 $0 $150 $150 $0 $150 $250 $100 66.67% $0 $0 $0 $0 $0 $20 $20 $0 $20 $0 ($20) -100.00% $0 $0 $0 $9,539 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 So $0 $14,000 14 000 $6,657 $15,000 $3,000 11 000 -78.57% So $10,308 $15,150 53 919 $55,000 55 000 $58,325 $60,000 $65,000 10 000 18.18% Lo $_0 $15,850 10 518 $31,997 $31,997 $15,278 $32,997 $19,139 2 858 0.00% 1i0 S0 $10,308 62M $43,401 $23,003 $23,003 $43,047 $27,003 $45,861 $12,858 55.90% $_0 $10,308 $9.608 5$ 3,009 4$ 9.477 4$ 9,477 9$ 6,056 8$ 0,012 12$ 5,873 $74 32 154,41% 5-0 $10,997 $1,332 $5,246 $75,199 $10,000 $10,000 $0 $75,500 $70,000 $60,000 600.00% $0 $202,052 $0 $147,159 $315,923 $100,000 $100,000 $100,000 $175,000 $180,000 $80,000 80.00% $0 $91,975 $217,571 $91,099 $201,416 $150,000 $150,000 $105,588 $150,000 $150,000 $0 0.00% $0 $7,036 $16,644 $6,969 $15,517 $11,475 $11,475 $1,289 $11,475 $11,475 $0 0.00% $0 $0 $0 $0 $1,518 $2,500 $2,500 $0 $0 $2,500 $0 0.00% $0 M $164,420 $a Mo $a $0 $0 $_0 $a So #DIV/01 $_0 213 049 $1,332 $152,405 $391,122 $110,000 110 000 $100,000 250 500 $250,000 140 000 127.27% 99 011 $398,635 $98,068 $218,451 $163,975 $163,975 $106,878 $161,475 $163,975 S0 0.00% $0 114 038 397 303 54 337 $172,672 53 975 53 975 6 878 89 025 $86,025 $140,000 -259.38% $2,337,883 $1,940,580 $1,994,918 $2,167,590 $1,717,631 $1,717,631 $2,160,712 $2,256,615 $2,342,640 2 QQ 36,39% $0 $0 ($1,315,003) ($2,630,007) ($2,174,103) $0 $0 ($174,103) $0 $0 $0 #DIV/0! $0 $0 $1,315,003 $2,630,007 $2,174,103 $2,000,000 $2,000,000 $2,174,103 $2,000,000 $0 ($2,000,000) -100.00% $0 $0 $0 $0 $0 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $0 ($1,000,000) -100.00% $0 $0 So $0 $1,000,000 1 000 000 $1,000,000 $1,000,000 $0 ($1,000,000) -100.00% $0 So $0 $0 $0 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $0 ($2,000,000) -100.00 % $0 $D SO LO Lo $2,000,000 $2,000,000 $2,000,000 $2,000,000 $0 ($2,000,000) -100.00% Lo $0 SO $0 $0 $00 $0 $00 $0 $00 $00 #DIV/0! $0 so $00 SD $1! so S1l so S1l so so #DIV/0! $1! $1 1,469,5U6 $7.U71,9U8 $fi.457.R95 $7.333.744 $5.092.293 $S.U92.293 $fi.R73.571 $fi.fi5fi.157 $fi.4fi0.72R $1.3fiR.435 26.87 % $M11 Page 45 48 SECTION 8 lumolzol0wo 2025 CAPITAL PROJECT BUDGETS 49 Page 46 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2025 BUDGET September 20, 2024 PROJECT DEPARTMENT CAPITAL EXPENDITURE FUNDING Landfill NEOGOV ONBOARDING AND EFORMS MODULES HUMAN RESOURCES $25,000 DIGITAL RADAR POLICE $8,500 RIFLES POLICE $12,000 SHIELDS POLICE $16,000 WINTER JACKETS & WEATHER GEAR POLICE $24,500 FLOCK POLICE $21,000 VESTS POLICE $22,000 RADAR SIGNS POLICE $25,000 RADIOS POLICE $32,000 RADAR UNITS POLICE $65,000 BODY WORN CAMERAS POLICE $95,800 TCVFD EQUIPMENT TC VOLUNTEER FIRE DEPT $984,200 PARKING LOT & WALKWAYS RECONSTRUCTION LIBRARY $200,000 EMERGENCY EXIT UPGRADE PW&D - BUILDING $11,000 BANNERS PW&D - PLAN DIVISION $8,000 SURVEY PW&D - PLAN DIVISION $25,000 SMALL EQUIPMENT PW&D - PUBLIC WORKS $5,000 GROUNDSMASTER 4010-D PW&D - PUBLIC WORKS $120,000 TOTAL CAPITAL PROJECTS $1,700,000 50 Page 47 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2025 BUDGET 2022 2023 2024 2024 2024 2024 2025 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 0 127,500 0 0 0 0 0 410.08.00.00.4150 GOVERNMENT GRANTS 63,982 453,442 1,000,000 1,000,000 1,026,236 1,202,800 0 410.08.00.00.4542 MISC REIMBURSEMENT/DONATIONS 6,633 6,717 0 0 4,067 4,067 5,000 410.08.00.00.4551 SALE OF EQUIPMENT 0 62,500 0 0 0 0 0 OTAL REVENUES: 1,000,000 000 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6505 ONBOARDING SOLUTION 0 36,900 0 0 0 0 25,000 410.08.90.02.6506 ELECTION EQUIPMENT 47,648 0 0 0 0 0 0 410.08.90.03.6502 CITY HALL RENOVATIONS 0 0 0 0 0 0 11,000 410.08.90.03.6504 MAIL/POSTAGE MACHINE 7 423 0 0 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 55,071 36,900 0 0 0 0 36,000 BUILDING MAINTENANCE 410.08.90.06.6567 HISTORICAL BLDG REPAIR/MAINT 0 0 9,200 9,200 4,291 9,200 0 410.08.90.09.6502 REPLACE VEHICLE - MAINT 27,735 0 0 0 0 0 0 410.08.90.09.6504 FLAGG/POLESBANNERS 0 0 0 0 0 0 8,000 410.08.90.09.6550 FACILITY PLAN - CITY SURVEY 9 000 0 0 0 0 0 25,000 TOTAL BUILDING MAINTENACE: 36,735 0 9,200 9,200 4,291 9,200 33,000 INFORMATION TECHNOLOGY 410.08.90.14.6503 MULTI -FUNCTION PRINTING DEVICE 20,890 3,323 0 0 0 0 0 410.08.90.14.6506 WEB SITE DESIGN 0 0 26,970 26,970 26,370 26,370 0 410.08.90.14.6511 STORAGE AREA NETWORK (SAN) 132,085 0 0 0 0 0 0 410.08.90.14.6523 WIRELESS CAMERAS 31,261 93,372 0 0 0 0 0 410.08.90.14.6525 SECURITY AUDIT - TESTING 0 6,825 0 0 0 0 0 410.08.90.14.6527 FIBER CONNECT-BUILDOUT 56,009 14,976 43,900 43,900 5,158 43,900 0 410.08.90.14.6528 GPS UNIT REPLACEMENT 0 0 0 0 0 0 0 410.08.90.14.6529 DISASTER RECOVERY 0 0 18,000 18,000 2,219 18,000 0 410.08.90.14.6530 PUBLIC SIDE INFRASTRUCTURE 0 0 18,700 18,700 19,763 19,763 0 TOTAL INFORMATION TECHNOLOGY: 240,245 118,496 107,570 107,570 53,510 108,033 0 POLICE 410.08.91.20.6506 CROSSMATCH FINGERPRINT SYSTEM 0 0 23,000 23,000 22,652 22,652 0 410.08.91.20.6507 RADIOS 0 22,229 8,500 8,500 0 8,500 32,000 410.08.91.20.6508 TACTICAL VESTS 0 5,281 12,000 12,000 3,995 12,000 22,000 410.08.91.20.6509 RIFLES 0 7,338 12,650 12,650 10,254 12,650 12,000 410.08.91.20.6510 NON -LETHAL WEAPONS 134,743 0 9,000 9,000 6,883 9,000 0 410.08.91.20.6511 TACTICAL TEAM HEADSET/PLATES 0 0 12,500 12,500 1,582 12,500 0 410.08.91.20.6512 OFFICER BODY CAMERA 52,472 57,621 75,871 75,871 53,173 75,871 95,800 410.08.91.20.6514 SECUIRTY AND SURVEILLANCE 0 0 7,065 7,065 8,488 8,488 0 410.08.91.20.6517 SCIT VEHICLE 4,241 8,483 0 0 0 0 0 410.08.91.20.6519 DRONE 2,829 0 0 0 0 0 0 410.08.91.20.6520 TRAINING EQUIPMENT 0 0 0 0 690 690 25,000 410.08.91.20.6521 AMMUNITION & EQUIP 39,685 66,067 100,000 100,000 73,447 80,000 0 410.08.91.20.6524 BALLISTIC HELMETSMEADSETS 0 15,541 0 0 10,877 10,877 0 410.08.91.20.6525 SHOOTING RANGE 0 0 160,000 160,000 154,578 160,000 0 410.08.91.20.6527 TRANSPORT SQUAD 142,363 0 0 0 0 0 0 410.08.91.20.6529 PROTECTIVE MASKS 0 19,092 0 0 0 0 0 410.08.91.20.6530 HANDGUNS 0 0 65,000 65,000 62,414 62,414 0 410.08.91.20.6532 DIGITAL RADAR 0 0 0 0 0 0 8,500 410.08.91.20.6533 SHIELDS 0 0 0 0 0 0 16,000 410.08.91.20.6534 JACKETS 0 0 0 0 0 0 24,500 410.08.91.20.6535 FLOCK 0 0 0 0 0 0 21,000 410.08.91.20.6536 RADAR UNITS 0 0 0 0 0 0 65,000 410.08.91.20.6550 PD NEW & FORMER BUILDING 10,388 36,887 66,000 66,000 0 66,000 0 TOTAL POLICE: 386,721 238,539 551,586 551,586 409,033 541,642 321,800 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 0 0 0 0 0 0 950,000 410.08.91.21.6502 AMKUS RESCUE TOOL 0 325,000 0 0 0 0 0 410.08.91.21.6503 COPYMACHINE/PAGERS/COMPUTERS 5,240 6,951 7,100 7,100 0 7,100 7,200 410.08.91.21.6505 COMPUTER/CAD/MODEM 57,930 0 0 0 0 0 0 410.08.91.21.6509 TCVFD FIRE HOSE/TESTING 0 0 6,000 6,000 0 6,000 18,000 410.08.91.21.6510 TCVFD FIRE HELMETS 0 0 0 0 0 0 9,000 410.08.91.21.6511 TCVFD FIRE GEAR 0 0 45,000 45,000 0 45,000 0 410.08.91.21.6513 DEFIBRILLATORS-ZOLL XSERIES 177,797 0 0 0 0 0 0 410.08.91.21.6550 TCVFD BUILDING REPAIR 0 0 115,000 115,000 43,933 115,000 0 TOTAL VOLUNTEER FIRE SERVICES: 240,967 331,951 173,100 173,100 43,933 173,100 2mlc_ 51 Page 48 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2025 BUDGET 2022 2023 2024 2024 2024 2024 2025 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 410.08.91.19.6504 BAY LANE DRIVE RECONSTRUCITON 137,640 0 0 0 0 0 0 410.08.91.19.6501 ROAD PROGRAM CAP 0 647,967 0 0 0 0 0 410.08.91.19.6507 HILLENDALE DRIVE RECONSTRUCT 7,910 427,206 1,000,000 1,000,000 398,918 2,508,470 0 410.08.91.19.6508 BRIDGE RECONSTRUCT OLD LOOMIS 0 49,497 0 0 0 0 0 410.08.90.19.6510 RICHDORF CULVERT PIPE 143,525 0 0 0 0 0 0 410.08.90.19.6511 TESS CORNERS BRIDGE/CULVERTS 0 69,848 0 0 27,675 27,675 0 TOTAL PW&D - ENGINEERING DIVISION: 289,075 1,194,518 1,000,000 1,000,000 426,593 2,536,145 0 PW&D - PLANNING DIVISION 410.08.90.18.6502 GATEWAY SIGNAGE 0 0 0 0 0 0 0 410.08.90.18.6504 BANNERS 0 0 0 0 0 0 0 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 0 0 0 0 0 0 0 410.08.90.18.6518 DECORATIVE LIGHTING 0 42,730 60,000 60,000 0 60,000 0 TOTAL PW&D - PLANNING DIVISION: 0 42,730 60,000 60,000 0 60,000 0 PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 LED LIGHTING 34,470 15,085 0 0 0 0 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 399,000 44,355 80,000 80,000 79,999 79,999 0 410.08.93.51.6508 PATROL TRUCK 0 0 275,000 275,000 266,748 266,748 0 410.08.93.51.6511 RIDING LAWN MOWER 0 7,381 0 0 0 0 0 410.08.93.51.6514 FRONT END LOADER & CLUB CAR 178,235 0 0 0 0 0 0 410.08.93.51.6516 SKID LOADER W/ BUCKET 77,500 0 0 0 0 0 0 410.08.93.51.6523 MOWERS 0 0 0 0 0 0 120,000 410.08.93.51.6526 LEAF SUCKER MACHINE 0 73,868 0 0 0 0 0 410.08.93.51.6527 TRUCK RADIOS 0 11,690 0 0 0 0 0 410.08.93.51.6529 BUILDING ASPHALT & CONCRETE 0 0 45,000 45,000 0 45,000 0 410.08.93.51.6530 HOT PATCH GEN II/TAR KETTLE 23,331 0 0 0 0 0 0 410.08.93.51.6532 MACHINE TOOLS 2,161 5,687 5,000 5,000 3,620 5,000 5,000 410.08.93.51.6540 BACKHOE/EXCAVATOR 0 287,253 100,000 100,000 75,999 75,999 0 410.08.93.51.6541 WOOD CHIPPER 63,604 0 0 0 0 0 0 410.08.93.51.6542 STEAMER-JETTER 0 0 50,500 50,500 50,500 50,500 0 410.08.93.51.6551 PORTABLE MESSAGE BOARD SIGN 0 0 25,000 25,000 22,450 22,450 0 TOTAL PW&D - PUBLIC WORKS DIVISION: 778,301 502,459 580,500 580,500 485,815 545,696 125,000 LIBRARY 410.08.90.71.6502 3M SELF CHECK UNIT - RFID 10,886 10,322 0 0 27,297 27,297 0 410.08.90.71.6504 PARKING LOT 0 0 40,723 40,723 19,612 40,723 200,000 410.08.90.71.6507 CARPETING/FLOORING 0 11,000 0 0 0 0 0 410.08.90.71.6511 PUBLIC FURNITURE 15,879 0 0 0 0 0 0 410.08.90.71.6512 SERVICE DESK REDESIGN 68,345 24,450 0 0 0 0 0 410.08.90.71.6513 YOUNG ADULT AREA REDESIGN 24,206 0 0 0 0 0 0 410.08.90.71.6514 FAMILY RESTROOM RENO 0 15,899 0 0 38,320 38,320 0 410.08.90.71.6515 PUBLIC RESTROOM RENO 0 0 10,000 10,000 10,615 10,615 0 410.08.90.71.6516 STUDY ROOMS 0 0 0 0 73,003 73,003 0 TOTAL LIBRARY: 119,316 61,671 50,723 50,723 168,847 189,958 200,000 �OTAL EXPENDITURES: 2,532,679 2,532,679 4,163,774 1,700,00� OTHER FINANCING SOURCESKUSES): 410.20.00.00.8206 TRF FROM WRLF 0 0 0 0 0 0 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 1,900,000 1,770,000 1,500,000 1,500,000 1,500,000 2,300,000 1,700,000 410.20.00.00.8220 TRF FROM CAPITAL IMPROVEMENT 0 370,000 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES): 1,900,000 2,140,000 1,500,000 1,500,000 1,500,000 2,300,000 1,700,000 REVEN 175 815 2 79 3f 2,679) FUND BALANCE END OF YEAR 2021: 598,917 FUND BALANCE END OF YEAR 653.31 653i1 14 27 29 �!2 34 42 52 Page 49 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2025 BUDGET 2022 2023 2024 2024 2024 2024 2025 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 0 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: 50( 0,000) 0 921,480 921,480 0 0 921,480 NET REVENUES OVERI(UNDER) 500,000 0 0 0 0 0 0 W FUND BALANCE END OF YEAR 0 0 0 0 53 Page 50 SECTION 9 SUPPLEMENTAL INFORMATION 54 Page 51 Supplemental Information — Definitions The City's general fund budget (operating revenues and expenditures) is presented using the budget categories set out in Wisconsin State Statute 65.90 entitled "Municipal Budgets". This is the same format the City is required to use to report annual financial activity to the State. The following list includes a brief description of each category within the General Fund Operating Budget: REVENUES (Section 3 of Budget Document): Taxes — A fee charged ("levied") by a government on a product or activity. ex) Property taxes Payments in lieu of taxes Intergovernmental Revenue — Aids from other government entities. ex) 2% Fire Dues (Fire Ins. Tax) Transportation Aids from the State State Shared Revenues Licenses and Permits — Fees associated with regulation and compliance. ex) Liquor & Bartenders Licenses Cable Franchise Fees Building, Electrical & Plumbing Permits Fines, Forfeitures sand Penalties — Court related fees. ex) fines and forfeitures Public Charges for Services — Fees collected to provide a service. ex) Engineering Review Fees Sale of Culvert Material Library Fines Park Rental, Boat Launch, and Recreation Program Fees Zoning Fees Platting Fees Development Charges Intergovernmental Charges for Services — Charges to other Government Entities for services provided. ex) Reimbursement for Police Liaison (from School District) Little Muskego Lake District Miscellaneous Revenue — Business type revenues. ex) Interest on Investments Cellular Tower Rent 55 Page 52 REVENUES (continued): Other Financing Sources — Transfers in from other funds. ex) Use of fund balance Transfers from City Special Revenue Funds Proceeds from Sale of Equipment Water Utility tax equivalent payment Interdepartmental Revenue — Administrative and insurance related costs recovered from the Utility Departments and insurance carriers. ex) Reimbursement from the water & sewer utility for liability insurance. Beginning in 2010, the Utility & Refuse/Recycling funds will reimburse the City for usage of DPW Vehicles/Buildings as a means to minimize the use of surplus funding within the general operating budget. EXPENDITURES (Section 4 of Budget Document): General Government Includes the following departments/functions with subtotals for each: Common Council/Mayor, Finance & Administration, Elections, Assessor/Board of Review, Law, Non -Departmental, Municipal Court, Building Maintenance and Information Technology Public Safety Includes the following departments/functions with subtotals for each: Police, Volunteer Fire Departments, Non -Departmental and PW&D-Building Inspection Division Health and Human Services Includes: Animal Warden and Blood Drive Donations Public Works Includes the following departments with subtotals for each: Engineering Division, Public Works and Parks Maintenance Culture, Recreation and Education Includes the following departments/functions/programs: Parade Fund, Library, Parks Historical Division, Parks H.S. Athletic Division and PW&D-Recreation Division Conservation and Development Includes the following departments with subtotals for each: PW&D-Planning Division Capital Outlay Includes capital items over $5,000 which are on an annual replacement schedule such as the Road Program and vehicles. Contingency Based on City Council policy (Resolution #53-2015), the annual operating budget should include at a minimum one-half percent (.50%) of the general fund total expenditures as a contingency amount to assist with unforeseen expenditures that may arise through the fiscal year. Page 53 56 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 (2020 — 2023) actual revenues and expenditures • 2024 adopted budget • 2024 amended budget (most often same as adopted budget) • 1st eight months of 2024 • Estimate of total projected 2024 activity • 2025 Department Request • 2025 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. 57 Page 54 SPECIAL REVENUES (Continued): Cable TV Includes cable -operating costs. This fund no longer reflects a major revenue source (franchise fees) due to the decision of prior administration, effective 2007. Landfill Generates revenues in the form of host fees received from Advanced Disposal for actual tons of waste disposed of. The landfill host fees fund various other special revenue funds per the Landfill Expansion Agreement and may be used as a funding source for future road program costs. Well Testing Reserve Annual funding from landfill host fees will eventually cover the costs associated with testing private wells once the landfill closes. Land & Open Space Conservation Expenses include wages and benefits of the Conservation/City Forester position. Other expenditures include Land purchases. The main revenue source is 10% of landfill host fees. Storm Water Strictly funds storm water related projects such as drainage issues and is funded from landfill host fees. Residual TIF/Capital Improvement Includes past positive tax increment distributions of the closed districts #247. Per Resolution #105-2009, $600,000 of fund balance was been earmarked to go towards new grant and loan programs for local businesses. As an alternative to debt issuance, the Proposed 2021 Capital Budget committed $495,000 towards the Tess Corners Volunteer Fire Department aerial ladder purchase, which will replace the 1995 vehicle. Tax Increment Districts #8 - #11 Reflects tax increments, which will ultimately offset debt obligations, audit fees and developer incentives. 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 #53-2015. September 24t', 2024 Page 55 58 City of Muskego Tax Levy Worksheet - Proposed 2025 Budget Based Upon Assessor Information 2024 Approved Levy 14,001,300 Equalized Value of District W/O TID 4,659,476,300 Equalized Value of District W / TO 4,788,855,500 Assessed Value of District 3,766,645,900 Assessment Ratio 78.6667772000% TID Increment Equalized Value 129,379,200 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0030049085 Mill Rate x Eq. Val. Including TO New Levy to be Raised (mill x eq val w/ tid) 14,390,073 New Levy / Assessed Val. of District per $1 k Tax Rate 3.8203943357 Tax Rate (Previous year) 3.8061188862 Difference 0.0142754495 Difference in Percentage 0.38% TID $ To Be Raised 388,773 Impact to $300,000 Valued house $ 2 State Levy Limit - Net New Growth $ -> 1.819% Plus: Prior Year Personal Property Aid $42,249.17 Less: Current Personal Property Aid $83,962.80 = $213,738 4 1.527% Total of General & Debt General Levy Debt Service Levy General & Debt Levy Proposed Net New Growth Net New Growth Admin Rec Increase 1.819% 0.000% 1.527% 11,975,038 2,240,000 14,215,038 213,738 4,903,930,000 4,903,930,000 4,903,930,000 5,042,447,500 5,042,447,500 5,042,447,500 3,819,128,709 3,819,128,709 3,819,128,709 75.7395830000% 75.7395830000% 75.7395830000% 138,517,500 138,517,500 138,517,500 0.0024419268 0.0004567765 0.0028987033 12,313,288 2,303,272 14,616,559 3.2241090912 0.6030882210 3.8271973123 3.2091882697 0.6112063388 3.8203943357 0.0149208215 (0.0081181178) 0.0068029766 0.46% -1.33% 0.18% 338,250 63,272 401,521 Page 56 b1:7 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value * 2022 rates reflect an assessment revaluation. 60 Page 57 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) 61 Page 58 4e� CtIff- of SKEGO PffEr V1,611,6ty�PrRRR§gg Distributed Tuesday, September 24Thq 2024 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 62 CONTENTS Schedule Page Statement of income and expense 1 1-2 Schedule of capital outlay 2 3 Schedule of changes in utility working capital: 2025 Adopted Budget 3 4 Sewer Fund Definitions 4 5 63 Schedule 1 Page 1 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE 2025 BUDGET 2024 2025 2025 $ Change % Change 2023 Aug.31,2024 2024 Adopted Proposed Adopted From 2024 From 2024 Actual Actual Projected Budget Budget Budget Budget Budget Operating revenues Sewer service charges $ 6,348,192 3,183,098 6,400,000 6,335,000 6,430,000 95,000 1.50% Miscellaneous revenues 16,412 5,250 12,750 13,688 14,565 877 6.41% Total operating revenues 6,364,605 3,188,347 6,412,750 6,348,688 6,444,565 95,877 1.51 % Operating expenses Operation and maintenance: Milwaukee Metropolitan Sewerage District: Capital charge 3,521,798 3,411,789 3,386,674 3,500,000 3,300,000 (200,000) -5.71% User charge 1,637,760 806,214 1,662,660 1,575,000 1,665,000 90,000 5.71% Town of Norway Capital charge - - - - - - 0.00% User charge 211,390 153,460 300,000 250,000 310,000 60,000 24.00% Supervision and labor 448,210 268,503 463,200 505,319 557,150 51,831 10.26% Supplies and expense 24,676 36,439 105,000 59,000 59,000 - 0.00% Maintenance: Odor control 26,485 - 65,000 40,000 40,000 0.00% Building and structures 15,253 8,886 50,000 30,000 30,000 0.00% General plant safety equipment 8,856 698 22,500 15,000 15,000 0.00% Sewerage collection system 137,372 50,348 325,000 175,000 200,000 25,000 14.29% 1 & I reduction 17,801 1,513 175,000 125,000 125,000 - 0.00% Electricity 172,356 124,010 250,000 225,000 275,000 50,000 22.22% Transportation expense 23,956 17,933 50,000 25,000 25,000 - 0.00% 6,245,915 4,879,793 6,855,034 6,524,319 6,601,150 76,831 1.18% Customers' account expenses: Accounting and collection 133,759 85,217 139,595 137,637 162,474 24,837 18.05% Meter expense 55,248 - 105,500 50,000 60,000 10,000 0.00% 189,007 85,217 245,095 187,637 222,474 34,837 18.57% General expenses: Office Salaries 139,493 88,036 144,695 143,173 168,086 24,914 17.40% Employee pensions and benefits $413,672 $187,615 357,992 365,623 $355,662 (9,962) -2.72% Office supplies and expenses 89,482 71,265 157,825 112,000 106,065 (5,935) -5.30% Outside services 995,988 (29,719) 92,320 73,820 126,974 53,154 72.00% 1,638,636 317,196 752,831 694,616 756,786 62,170 8.95% Total operation and maintenance 8,073,557 5,282,207 7,852,959 7,406,571 7,580,410 173,838 2.35% Depreciation 702,683 - 705,000 $680,000 $715,000 35,000 5.15% Total operating expenses 8,776,240 5,282,207 8,557,959 8,086,571 8,295,410 208,838 2.58% Net operating income (loss) (forward) (2,411,635) (2,093,859) (2,145,209) (1,737,883) (1,850,845) (112,961) 6.50% 64 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE (Concluded) 2025 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 2024 2025 2025 $ Change % Change 2023 Aug. 31, 2024 2024 Adopted Proposed Adopted From 2024 From 2024 Actual Actual Projected Budget Budget Budget Budget Budget $ (2,411,635) (2,093,859) (2,145,209) (1,737,883) (1,850,845) - (112,961) 6.50% 390,401 21,634 400,000 125,000 275,000 150,000 120.00% 707,623 49,247 250,000 250,000 250,000 - 0.00% 14,455 10,852 12,487 35,000 11,214 (23,786)-67.96% 21,500 8,500 15,000 20,000 12,750 (7,250)-36.25% 1,133,979 90,233 677,487 430,000 548,964 - 118,964 27.67% (1,277,657) (2,003,627) (1,467,722) (1,307,883) (1,301,881) 6,002 -0.46% 214,745 250,000 250,000 250,000 0.00% 214,745 250,000 250,000 250,000 #DIV/0! $ (1,277,657) (2,218,372) (1,717,722) (1,557,883) (1,551,881) 6,002 -0.39% W r aye .j CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CAPITAL OUTLAY 2024 Estimated 2024 2025 2025 Total Adopted Proposed Adopted Description Funding Cost Budget Budget Budget 1. 2024 Capital Projects Lift Station Upgrades (C) 161,000 161,000 Truck (C) 21,082 23,000 Asphalt, Concrete & Storm Sewer - Mercury Bldg (C) 22,500 22,500 $ 204,582 206,500 - - 2. 2025 Capital Projects Lift Station Upgrades (C) - - 185,000 - Truck (C) - - 75,000 - Safety Equipment (C) - - 20,000 - $ - - 280,000 - Grand Total $ 204,582 206,500 280,000 - 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 1^-V Schedule 3 Page 4 CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2025 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 $ (1,551,881) - (1,551,881) Add charges to income not requiring funds: Depreciation 715,000 - 715,000 Amortization: Debt discount - - City building/equipment contributions $48,750 - - 48,750 MMSD Capital Charge Funding - 25% 875,000 (875,000) - MMSD Funding 250,000 250,000 Less: Other - Implicit Cash Subsidy to Water Utility - - - Funds provided from operations 336,869 (875,000) (538,131) Increases in: Collection of special assessments - 450,000 450,000 Other contributed capital collection- RCA Landfill - - - Total funds provided 336,869 (425,000) (88,131) Funds applied Principal payments on debt - - - - Capital outlay (Schedule 6 for Construction Fund) - 280,000 280,000 Total funds applied - - 280,000 280,000 Interfund transfers - net Interest earnings (210,000) 17,500 192,500 - - Equipment replacement (26,350) 26,350 - Sewer Connection fees (12,750) - 12,750 - Transfer to Construction projects - (280,000) 280,000 Transfer for debt retirement reserve - - RCA funds used to finance MMSD capital charge - - Total transfers (249,100) 43,850 (74,750) 280,000 Increase (decrease) in working capital 87,769 43,850 (499,750) - (368,131) Working capital, beginning of year 2,194,505 1,003,279 11,361,762 14,559,546 Working capital, end of year $ 2,282,274 1,047,129 10,862,012 14,191,415 4.00% 4.37% -4.40% 0.00% -2.53% 1*A Schedule 4 Page 5 CITY OF MUSKEGO SEWER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2025 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 75% = Utility rates & 25% = Reserve Capacity Assessments (Prior to 2007, 27.83% was funded by positive tax increments from TID's #247) [d.] C4 of S K V - 0- ;Q; 1 1 I I Distributed Tuesday, September 24Th92024 I I IW182 S8200 Racine Avenue, Muskego, WI 53150 I Waukesha County, Wisconsin (262) 679-4100 I I 69 CONTENTS Statement of income and expense Schedule Para e Schedule of capital outlay 2 2 Schedule of changes in utility working capital 2025 Budget 3 3 Water Fund Definitions 4 4 70 CITY OF MUSKEGO WATER PUBLIC UTILITY STATEMENT OF INCOME AND EXPENSE 2025 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 2024 2025 2025 $ Change % Change 2023 Aug 31, 2024 2024 Adopted Proposed Adopted From 2024 From 2024 Actual Actual Projected Budget Budget Budget Budget Budget $1,612,540 738,264 1,472,229 $1,551,025 $1,605,362 $0 54,337 3.50% 54,216 27,145 54,000 54,000 56,000 $0 2,000 3.70% 541,499 97,820 540,000 540,000 565,000 $0 25,000 4.63% 91,415 $24,726 49,550 $55,750 51,500 $0 (4,250) -7.62% 98,316 47,916 59,895 105,125 62,890 $0 (42,235) -40.18% 2,397,985 935,871 2,175,674 2,305,900 2,340,752 - 34,852 1.51% 1,965 3,005 23,811 11,577 21,613 - 10,036 86.68% 183,046 97,050 178,958 205,882 186,014 - (19,868) -9.65% 70,532 74,258 180,086 107,431 116,890 - 9,459 8.81 % 244,758 124,668 454,906 310,337 325,797 - 15,461 4.98% 23,380 13,319 51,227 47,019 49,965 - 2,946 6.27% 616,306 483,260 842,678 703,944 787,029 - 83,085 11.80% 1,139,987 795,560 1,731,666 1,386,189 1,487, 308 - 101,119 7.29% 920,604 - 925,000 900,000 930,000 $0 30,000 3.33% 426,322 27,555 422,010 446,452 420,384 $0 (26,068) -5.84% 2,486,913 823,115 3,078,676 2,732,642 2,837,692 - (88,928) 112,755 (903,002) (426,742) (496,940) - 112,003 35,927 115,700 91,634 65,748 $0 23.075 148.682 (787.301 $0 $0 $0 45,861 20,488 36,637 45,861 20,488 36,637 35,108) (431,193 $0 $0 37,385 29,968 37,385 29,968 105,050 3.84% (70,198)-16.45% (25,887)-28.25% (96,084)-28.67% - - 0.00% $0 (7,417)-19.84% - (7,417)-19.84% $ (22,786) 128,194 (823,939) (372,493) (461,161) - (88,668)-23.80% 71 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CAPITAL OUTLAY COSTS PROJECTED 2024 AND 2025 BUDGET Funding 1. 2024 Caaital Additions: Meters (B) Truck (Water & Sewer) (B) Well Rehab (B) Asphalt, Concrete & Storm Sewer - Mercury Bldg (B) Hillendale Drive (B) (D) 2. 2025 Caaital Additions: Meters (B) Truck (Water & Sewer) (B) Relay Water Laterals (B) Water Tower - Painting (B) Safety Equipment (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 2024 2024 2025 2025 Total Adopted Proposed Adopted Cost Budget Budget Budget 100,000 200,000 21,082 23,000 100,000 100,000 22,500 22,500 950,000 950,000 $ 1,193,582 1,295,500 - - 200,000 - 75,000 - 125,000 - 37,000 - 20,000 - 457,000 - $ 1,193,582 1,295,500 457,000 - Schedule 2 Page 2 72 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2025 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 earninas 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 $ (461,161) - - - 890,000 - 20,000 20,000 - - - 29,968 (400,000) 457,000 (20,000) (37,000) 250.000 Total (461,161) 930,000 29,968 250.000 28,839 457,000 - 262,968 748,807 - - 256,955 256,955 457,000 - 457,000 - 457,000 - 256,955 713,955 28,839 - - 6,013 34,852 749,707 (0) 548,765 2,686,388 3,984,861 778,547 (0) 548,765 2,692,402 4,019,713 3.85% 0.00% 0.00% 0.22% 0.87% 73 CITY OF MUSKEGO WATER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2025 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 74