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Annual Budget (1978 - 1979)CITY OF CLERMONT CLERMONT, FLORIDA 1978-79 PROPOSED BUDGET For Fiscal Year October 1, 1978 to September 30, 1979 CITY ADMINISTRATION Gordon Tiffany, City Manager Leonard H. Baird, Jr., City Attorney ® Dolores W. Carroll, City Clerk Preston Davis, Superintendent of Public Utilities Harvey Nagel, Director of Code Enforcement Thomas A. Sanchez Finance Director John Springstead, City Engineer Robert E. Smythe, Director of Public Works/Fire Chief Prentice Tyndal, Police Chief E. CONTENTS Budget Message . . . . . . . . . . . . . . . . . . . . . . 1 Budget Tables Table I - Consolidated Statement of Budgeted Revenues & Expenditures . . . . . 7 Table II - Capital Outlay Summary . . . . . . 8 Table III - Job Classifications and Pay Grades . . . . . 9 Table IV - Salary Schedule . . . . . . . .10 General Fund Revenues & Expenditure Summary . . . .11 General Fund Expenditures by Account .13 Sanitation Fund Revenues & Expenditure Summary . . . . . .20 Sanitation Fund Expenditures by Account. . . . . . . .21 Utility Fund Revenues & Expenditure Summary . . . . .22 Utility Fund Expenditures by Account .23 Debt Service Transactions Schedule "A'. .. . _.__ ._ __ CITY OF CIERMONT "To the, Honorable Mayor and ,Members ofitheCity','CounciI City of-Clermon t "ClermorttF1'orida` Gentlemen: I am pleased to'submit this proposed budget for the C1ty's'fiscal year beginning October'l,`1978. This budget proposes total expenditures for all funds of�$1,348,795, and revenues of $1,287,624. The difference of $61,171 (4.8% of expenditures) would be funded from cash on hand. This budget presents a fiscally -responsible program for the'coming year by continuing our present level of services, providing only for high -priority expen- ditures, and decreasing our ad -valorem tax rate. For several years we: have been accumulating large cash balances. While it is desirable to carry forward some cash from year, to: year, we now find ,that our excess of revenues over expenditures for the past several years results in unneces- sarily high cash balances. Consequently, this budget proposes to return some of this accumulated surplus to the taxpayers with an ad valorem millage reduction. This budget therefore lincludes an ad valorem millage-reduction of .5 mills - a 10% reduction from the 5 mil rate that has been in effect for three years. The :tax `rate "reduction,is possible because of increased tax rolls resulting from the growth of our 'City`.and'from increased propertyvalues. NEW "FORMAT _ Our budgeting, reporting, and accounting format has been greatly changed in this report from prior years. No doubt the new format will be unfamiliar at first, but it has several significant 'advantages.`• First, the format and account code system more nearly conform to accepted governmental accounting principals as set out in GOVERNMENTAL ACCOUNTING, AUDITING, AND FINANCIAL REPORTING published by the National Committee on Governmental Account- ing: This publication sets nationally, accepted standard practices for governmental accounting. Second, the system complies with the UNIFORM ACCOUNTING SYSTEM FOR UNITS OF LOCAL GOVERNMENT IN: THE. STATE'OF FLORIDA ,mandated -by :the Department of Banking and .Finance •under 'authority -of Florida Statutes•218.33. Because our 'accounting system conforms to this new state-wide system, comparisons to other local govern - Tents and. reporting to state and other agencies will be simplified. Third,•the new system is a:step toward future automation "of'our accounting AM system. Computerization is a likely prospect in"the.future,'.vrith increasing costs of manual accounting, growth of the City, and now (with the new accounting uni- formity among local governments) a possibility of sharing data processing facilities with other local governments. 4 Final, the new system will allow us to more accurately gauge -the -cost of programs by allocating expenses that were form6rly,considered unallocated over- head, such as worker's compensation cost. This year, for, ,theif.irst,-time, our sanitation service is treated as a separate fund with I'tsown expenso,and revenue. With the new system we will be able to more accurately estimate the cost of pro- viding sanitation service `to help set our sanitation fees. The chief disadvantages of the new format are that, in this first year, it will ba.unfamiliar, and that;comparison to. prior years,Js di,ffi,cult.,, Indeed, all of the Actual 76-77, Budget 77-78, and Estimated 77-78 figures are not;; exact because of difficulty of reconstructing them under the new format, although the total amounts are accurate... Further refinements,of. this new,:system:will: be implemented in future budgets. In summary, although it will be difficult to get used'to our new format, its advantages outweigh its disadvantages... 1977-78 FISCAL,YEAR Work, Program. No major; programs were ,added during; the 1977-78 fiscal year, but:emp ass was on improving services -already provided. B using labor from the'Lake y g Correctional Institute, our, Public Works Depart- ment was able to significantly improve some regular services such as the increased frequency of trash pickup. Two new Police Officer positions were created, enabli the department to;implement:a standard 40-hour work week while improving schedulin flexibility. Broome, Street. was :constructed ,from:l2th Street, to; Emerald Lakes Mobile Home; Park (and renamed, Emerald Street), ,Improvements.were,ymade. to several City parks and recreation areas,, and: property was;,acquired;to extend,;Jaycee Beach park. Plans have been prepared to renovate City Hall and to expand police offices into excess jail area. A major street;lighting'relocation program was undertaken. Utility Department crews relocated water and sewer lines to accomodate improvement ,to SR50. The comprehensive planning, marshland,,study, and code revision processes were continued. Finances. Revenues for the 1977-78 fiscal year are expected to be higher than budgeted, primarily because:of an $8,,000 increase;in franchise fee receipts and $25,000 more federal anti -recession; fund revenue than budgeted.;; Other revenues which were not budgeted, including CETA, Broome Street extension; reimbursements, and sale of City property, were offset by related expenditures. Our expenditures were generally;as budgeted except for those offset by the unbudgeted revenues. discussed above, and additional; work approved, by the City Council during the year. , The close of the 1977-78 fiscal year will find the City in sound financial condition,_ with. cash reserves :beyond the.; normal; re,quirement,.and.able to implement an ad valorem miIIage: reduction. t2 r: REVENUES,.':. General Fund,, Net, General Fund Revenues next year, are expected to br up $37,4D6(5M; over. our. current 1977,78 budget. ,Our budgeted ad valorem revenue will be down by less than the 10% millage reduction due to our growthand increased property values. Utility Taxes and Franchise Fees are expected to be up by $20,000 because these revenues are related to increased utility pricesand use. We have not budgeted Anti -Recession Fund revenue because it is uncertain that Congress wij1-continue:; the program. State Revenue Sharing (mainly gasoline and cigarette taxes) should be up from our current budget;by,over $28.000, due;,to increased sales ,of1hese:items state-wide and the allocation formula. :Next year, for.the first time,'our share will be calculated based on,a population of over 5,000,.which gives us_a slightly greater share per capita than before. Note that:severa l revenues previously. reported as local. taxes are classified as intergovernmental revenues with our new format. Because of the new budget format, it is difficult to accurately compare 'prior ;years revenues with the pro- posed revenues. Several revenue .items are shown this year that were combined with other sources in previous years. Utility,Fund. Net revenues in the Utility Fund are expected to increase,by $17,800 . refTecting our: growth and refined estimates. !Water sales, accounting for half of our total Utility Fund revenues, depend on weather and: therefore; are impossible to predict with confidence. Sanitation, Fund. ;: This year our'Sanitation Service; -is in, an,enterprisejund se arate from -.the General Fund. B applying business enter ris,e,accountin Y ( P )� 9 methods to. this service, we will be able to relate,service user ,fees to service costs. Sanitation income;is:expected to be up,.modestly.ov,er;;the. 197J-7a,budget, by $2500 (1.8%) reflecting our growth.,, Recap. Table I,i,s a recap of revenues ,and expenses for all; funds for the 1978-79 fiscal year. Adjustments are shown for interfuhd transfers and adminis- trative assessments. 3 Estimated + p'roposed 1977=78 1978-79 . ,Casualty �' $ 37176` $"42520 Worker's Compensation 28272 31675 TOTAL $ "� 741'95 Contingency. One iimportant change,In-this new budget format is that contingency money Ts -Included on a fund basis instead of in each department. Contingency money is not an expense item, but is an amount carried in the budget to provideforunforseen circumstances. Total contingency money in this budget of $18,000 for all funds. Ca ital Outlay,. r Table Ilifollowing this report. summarizes Capital Outlay. No major -new equipment items are proposed for purchaseinthis budget,•bu t several important replacement items are needed. These include two Police patrol cars and one Administration car; mower; ice machine; portable welder and air jack for the City Garage; a versatile Flat Bed dump truck to replace a 3/4 ton pickup for the Utilities Department; a Utilities, Departmenteconomy pickup truck replacing, another standard 3/4 ton pickup, and Fire Department pagers. We have included moneyfor Police Station and City Hall all renovation work in the estimated' expenditures for the current 0 977-78) fiscal, year 'still these pro- _. jects are "carried -over to the 1978- 79year, this money would still belavailable, although not specifically budgeted. About $2500 is -included in the^1978-79 budget.to-furnish the new Police Department offices. The budget anticipates continuing our regular annual Street, Maintenance program with a $30,000 expenditure. It greatly expands one program by adding a`$2400 capital expenditure for a. major landscaping program, probably at City entrances and along newly improved SR50'and:anticipates'continuation of !a' sidewalk cons truction'program. PERSONNEL Philosophy. This budget continues the personnel philosophy which lead to adoption of a new compensation and classification plan last year. It recognizes that the wages that we pay and the benefits that we provide for our employees are essential factors in recruiting, retaining, and motivating good city employees. Our personnel policies determine, to a large extent, the quality of services that we provide to our residents. The personnel recommendations in this budget continue three objectives, as stated in my budget report last year: (1) To pay wages and benefits that will enable us to recruit, motivate, and retain quality Cite employees; 4 (2) To fairly oompenoato our ompZoycee for tho work that thou do within the City 'a ahility to pay, and; (3) To r000gniza whenever poeoible individuaZ cmployaaa who 'hava'.diapZayed`imuauaZ icompatenoo,,: ittitia,tiva, and ,dodieat,,Gon, Wades. � Last year .our icompensation plan was,�modified Ao,�give they administration flaxibblllliitty to reward superior performance with merit„increases, and to.adjust our wages and salaries to a level enabling us to compete with other area employers for quality _;employees.. .,This budget recommends continuation of the,basic -personnel plan, adopted,ilast year, adding. no I new; .benefits:but adjusting.our .Ievel;.of,pay;to,,allow us to, compete for good employees with other area employers. It is not necessary or even des"irable, for the City to be an area leader in setting wages and benefits, but pay lower than wages`' generally paid An this area for comparable, work is a severe handicap,,in providing quality services for our residents. i A. survey of comparable wages was made this year,.based primarily on theFlorida League of Cities 1978 SALARY AND FRINGE•BENEFIT SURVEY, and talks with City„Managers and personnel officers in area cities. As a consequence of this survey, we have recommended an adjustment of our compensation plan to recognize the increased level of wages paid in the area since the beginning of last fiscal year within our ability to pay. Tables III and IV following this letter give salary schedules and job classes. New Position. "Currently we have two authorized Public Works Service Worker positions,' whicF7are being held open because of our recent use of Lakes Correctional Institution' labor This budget eliminates these two labor positions, and replaces them with anew Public;Works':Clerk position. However, if either the LCI or CETA program is eliminated,` it would be. necessary to authorize the labor positions to maintain our --- former level of service. The Director of Public Works/Fire Chief now must spend a considerable amount of time on routine -repetitive clerical tasks. His department spends $400,000 annually, has more employees than any other City department, and provides a broad range of services to our residents. There is a considerable amount of record keeping and other routine work that must be done. It is a bad use of our personnel for a Department Head to spend valuable time on routine tasks - time that is better spent on supervision, admini- stration, planning, and on critical Fire Chief duties. Although we have had an increase of Public Works activities that require supervision, we are not recommending a new supervisory position this year. Instead, the new Clerk position will relieve the Director of routine duties so that his time will be more effectively spent. Aside from the new Public Works Clerk position, this budget contemplates eliminating one Police Officer position and creating a supervisory position in its place. .5 CONSOLIDATED STATEMENT 197 OF BUDGETEDRE VENUES AND EXPENOITURES TABLE 1 Adjustments Revenue for after Revenues Transfers Transfers Ex onditures General Fund 835122 (86222)* 748900 810282 Water & Sewer Fund 376620 86222 * 462842 465206 Sanitation Fund 139000 S17608 ** 121392 121392 TOTAL 1350742 (17608) 1333134 1396880 Interfund Assessment Adjustments*** 45510) 45510) Adjusted Totals 1287624 1351370 * Excise tax subsidy from General Fund to Water and Sewer Fund. ** Net income of the Sanitation Fund is included in, General Fund Revenues. This adjustment prevents reporting this income twice. ***This adjustment eliminates double reporting of the expense and revenue arising from the administrative services assessment. 7 c,�iur cn UDGET u� Roan CAPITAL OUTLAY SUMMARY TABLE II GENERAL FUND 1, Administration Administrative Car $ 5000 * Replacement Typewriter 725 * Replacement City Nall Rennovations 7500 * Repair. Total $ T99 2. Police 2 Patrol Cars $ 10500 * Replacement Office Furnishings 2500 * New Portable Transceiver 775 * New Total $ Tsm 3. Fire 3 Pagers $ 112'* Total 4. Public Works Street Resurfacing $ 30000 Repair Mower 1095 * Replacement Ice Machine 1800 * Replacement Portable Welder 1100 * New ® Air Jack 600 * New Landscaping Project 2400 * New Sidewalk Construction 2500 * New Council Chamber Chairs 750 * New Total $ 40245 _._ __- _SANITATION FUND $ _._ 0 WATER & SEWER FUND 70. Water. Pipes, Fittings, etc. $ 18000 New and Replacement Water Service Truck 4000 Replacement Flat Bed Dump (50%) 5150 Replacement Total $ 27150 80. Sewer Pipes,Fittings, etc. $ 3000 New and Replacement Maintenance Mechanic Truck 5200 Replacement Flat Bed Dump (50%) 5150 Replacement Drying Bed Maintenance 4000 Repair Total $ -1735-0 dft * Federal Revenue Sharing Purchase 8 Clerk -Typist Service Worker I Billing Clark Police Records Clerk Communications Dispatcher Service Worker I1 Administrative Secretary Accounting Clark Mechanic I Wastewater Plant Operator - Trainee Service Worker III Animal Warden Crew Chief Planning and Zoning Technician Wastewater Plant Operator Public Works Foreman Mechanic II Police Officer Lead Wastewater Plant Operator Maintenance Mechanic Utilities Supervisor Public Works Supervisor Police Corporal Investigator Police Sargent F., J 4 2.90 - 3.83 4 2.90 - 3.83 5 3.00 - 4.03 5 3.00 - 4.03 5 3.00 - 4.03 5 3.00 - 4.03 6 3.14 - 4.24 6 3.14 - 4.24 6 3.14 - 4.24 6 3.14 - 4.24 7 3.30 - 4.45 7 3.30 - 4.45 7 3.30 - 4.45 8 3.47 - 4.68 10 3.82 - 5.16 11 4.01 - 5.41 12 4.21 - 5.69 13 4.43 - 5.98 13 4.43 - 5.98 13. 4.43 - 5.98 13 4.43 - 5.98 13 4.43 - 5.98 14 4.66 - 6.30 15 4.90 - 6.61 15 4.90 - 6.61 9 Effective 10/1/78 (Proposed) �J 4 H 2.90 3.83 10 11 3.82 5.16 BW 232.00 306.40 BW 305.60 412.80 A 6032.00 7966.40 A 7945.60 10732.80 5 H 3.00 4.03 11 H 4.01 5.41 BW 240.00 322.40 BW 320.80 432.80 A 6240.00 8382.40 A 8340.80 11252.80 6 H 3.14 4.24 12 H 4.21 5.69 BW 251.20 339.20 BW 336.80 455.20 A 6531.20 8819.20 A 8756.80 11835.20 7 H 3.30 4.45 13 H 4.43 5.98 BW 264.00 356.00 BW 354.40 478.40 A 6864.00 9256.00 A 9214.40 12438.40 8 H 3.47 4.68 14 H 4.66 6.30 BW 277.60 374.00 BW 372.80 504.00 A 7217.60 9734.00 A 9692.80 13104.00 9- H -3.64 __ 4.91 __ 15 H _ _ ___4.90-__ 6.61 BW 291.20 392.80 BW 392.00 528.80 A 7571.20 10212.80 A 10192.00 13748.80 H - Hourly Rate BW - Bi-weekly Rate A - Annual Rate 10 Effective 10/1/78 (Proposed) _. , ., v ,. s <� _', � f :; , co �T CQt�j SpO��Q 0000 4^ H p^t�•�la {/► t�D8n 1 t0 MtOtO.t11 ��� N O� NN~M /lQ0.~'1 � N t/► to 1 1 N . 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U�NM'� Q OQ f-• m 12 a,.p I T tIS.W�6tS"WIYI '` r611tSJ,��• 'S'�'vcnn 1978-79 BUDGET rung„ ', ;, ;; ADMINISTRATION 001-1' Actual Budget Estimated Proposed 1976-77 1977-78 1977�78 1978-79 11-511 Legislative (City Council) .12 Salaries and benefits 4650 8400 4700 4775 .31 Professional Services (Legal, Engineering, etc.) 1000 1200 1200 1200 .40 Travel & Per diem 860 700 1000 1000 .49a Advertising 642 750 1500 1500 .49c Other Current Charges 40 750 378 750 .64 Capital Outlay -Equipment 0 0 870 750 TOTAL Legislative 7192 11800 9648 9975 12-512 Executive (City Manager and ecretary) .12 Salaries and benefits 24413 27587 27126 31777 .40 Travel & Per diem 638 500 725 750 .45 Insurance,Liability & Cas. 491 530 593 682 .46b Repair & Maint.-Vehicles 138 200 225 150 .49c Other Current Charges 128 100 145 150 .52b Gas & Oil 255 273 300 308 .52c Tires & Batteries 0 0 0 50 .64 Capital Outlay -Equipment 0 0 0 5000 TOTAL Executive 26063 29190 29114 38867 13-513 Finance and Administration City Clerk, Fin. Dir., Clerical) .12 Salaries and benefits - 41018 48407 46885 55319 .24 Workers Comp. Ins. 167 238 311 347 .32 Audit Expense 3800 4000 3600 4000 .40 Travel & Per diem 255 200 290 300 .41 Communications 1982 2400 2600 2725 .43a Electric & Gas Service 1437 1550 1550 1625 .43b Water & Sewer Service 533 600 600 600 .45 Insurance,Liability & Cas. 1499 1629 1822 2085 .46a Repair & Maint.-Equipment 894 700 1000 1000 .46c Repair & Maint.-Buildings 401 500 500 500 .49c Other Current Charges 893 700 1015 1050 Equipment Rental 2283 2200 366 0 .51 Office Supplies 4384 5800 3000 3100 .54 Books, Subscriptions & Dues 383 300 435 450 .64 Capital Outlay -Equipment 0 0 4312 725 TOTAL Finance & Administration 59929 69224 68286 73826 13 CITY OF `CLERMONT LORIDA 1978-79 BUDGET'_ " ADMINISTRATION 001-1 Actual Budget Estimated Proposed 1976-77 1977-78 1977-78 1978-79 14.514 Legal Counsel (City Attorney) .31 Professional Services (Legal, Engineerinq, etc.) 5370 .5600 6500 6500 TOTAL Legal Counsel 5370 5600 6500 6500 15.519 Other General Government ` (Una�T o ateEExpense) .31 Professional Services (Engineering, etc.) 3225 5000 10000 5000 .45 Insurance 2019 2195 2454 2808 .49c Other Current Charges 1456 1500 3749 1675 .62 Capital Outlay -Buildings 0 5000 10000 7500 TOTAL Other General Government 6700 9195 26203 16983 16-524 Protective Inspection Code Enforcement .12 Salaries and benefits 12073 13546 13071 15473 .24 Workers Comp. Ins. 395 558 735 824 .45__.Insuranc-e.Liability & Cas.._ ___ 581 _ _-.632 706 808 .46b Repair & Maint.-Vehicles 139 200 225 150 .52b Gas & Oil 509 547 600 617 .52c Tires & Batteries 0 0 0 50 .54 Books, Subscriptions, Dues 255 200 290 300 TOTAL Protective Inspection 13952 15683 15627 18222 17-551 CETA .12 Salaries and benefits 0 0 5068 9758 TOTAL CETA 0 0 5068 9758 18-559 Other Economic Environment Chamber of Commerce .59 Contributions & Subsidies 3500 5000 5000 5000 ~ TOTAL Other Economic Environment 3500 5000 5000 5000 14 C1TY� O CLERMQ T*:'FLORIDA ADMINISTRATION 001-1 Actual Budget Estimated Proposed 1976-77 1977-778 1977-78 1978-79 19-571 Libraries .45 InsurancepLiability 6 Cas. 612 665 744 851 .59 Contributions 6 Subsidies 16000 17200 17200 20613 TOTAL Library 16612 17865 17944 21464 TOTAL ADMINISTRATION 139318 163557 183390 200595 �J CITY OF9CL� ON�fuN POLICE 001-2 Actual Budget Estimated Proposed 1976-77 1977-78 1977-78 1978-79 .12 Salaries and benefits 120275 152800 147040 4354 171507 4878 .24 Workers Comp. Ins. 2338 3306 200 .40 Travel & Per diem 1102 1200 1100 00 1100 .41 Telephone Electric & Gas Service 3223 3380 3380 3600 .43a .43b Water & Sewer Service 435 4222 550 4589 550 5130 550 5872 .45 Insurance,Liability & Cas. 439 1200 800 1000 .46a Repair &.Maine -Equipment Repair & Maint.-Vehicles 1221 1000 1200 1300 .46b .46c Repair & Maint.-Buildings 1473 1500 1200 210 1500 375 .49c Other Current Charges 1073 1962 550 2100 1900 2100 .51 Office Supplies 1250 1700 1500 1850 .52a Uniforms Gas & Oil 6517 7000 7000 7350 .52b .52c Tires & Batteries 807 500 100 600 100 700 100 .54 Books, Subscriptions, Dues 0 0 18000 0 .62 .64 Capital Outlay -Buildings Capital Outlay -Equipment 0 7569 6250 5300 13775 Aft qF TOTAL POLICE DEPARTMENT 154073 187925 199564 218317 u 16 CITYap"NU'DazuA FIRE 001-3 Actual Budget Estimated Proposed 1977-78 1977-78 1977-78 1978-79 .12 Salaries and benefits 2996 6400 5434 5500 .40 Travel and Per diem 110 150 75 ISO .41 Telephone 350 350 350 350 .44a Rentals Hydrant 3400 3600 3600 3700 .45 Insurance,Liability b Cas. 1683 1829 2045 2340 - .46a Repair b Maint.-Equipment 345 350 350 350 .46b Repair b Maint.-Vehicles 132 350 300 350 .49c Other Current Charges 42 430 330 450 .52a Uniforms 284 500 500 500 .52b Gas b Oil 51 100 100 130 .52c Tires 6 Batteries 100 100 100 100 450 .52d Minor Equipment 371 450 450 .52g Other Operating Supplies 196 250 250 300 .54 Books, Subscriptions, Dues 111 150 75 150 .64 Capital Outlay -Equipment 0 23490 29289 1200 TOTAL FIRE DEPARTMENT 10171 38499 42248 16040 17 ClfY OF CL'ERMUNT FLORID11 PUBLIC WORKS 001-4 Actual Budget Estimated Proposed 1976.77 1977-78 1977-78 1978.79 41-519 Other General Government (Unallocated Expense -Janitors and Mechanics) .12 Salaries and benefits 23769 29275 29302 33638 .24 Workers Comp. Ins. 051 1202 1583 1774 .31 Professional Services (Engineering, etc.) 0 0 0 2000 .40 Travel and Per diem 203 250 225 250 .41 Telephone 695 700 800 850 .43a Electric & Gas Service 1015 1160 1140 1300 .43b Water & Sewer Service. 301 323 238 272 .46c Repair & Maintenance -Buildings 1552 1500 1200 1500 .51 Office Supplies 191 500 200 400 .52b Gas and Oil 845 806 788 863 .52d Minor Equipment 1666 1700 2000 2000 .54 Books, Subscriptions, Dues 204 250 225 250 .64 Capital Outlay -Equipment 0 0 0 3500 TOTAL Other General Government 31282 37666 37701 48597 42-534 Sanitation Support .12 Salaries and benefits 6285 7224 7525 10176 TOTAL P.W. Sanitation Support 6285 7224 7525 10176 43-541 Transportation (Streets & Sidewalks) .12 Salaries and benefits 48005 56241 52198 70272 .24 Workers Comp. Ins. 2628 3714 4891 5480 .43b Electric & Gas Service 40597 46400 45600 52000 .44a Rentals, Equipment 153 500 500 500 .45 Insurance,Liability & Cas. 6731 7315 8179 9321 .46a Repair & Maint.-Equipment 1988 2375 1750 2000 .46b Repair & Maint.-Vehicles 1506 1710 1710 1350 4bd Repair & Maint.-Street Signs 1453 2000 1500 2000 L)(.a Uniforms 582 567 567 567 .bZb Gas and Oil 2647 2526 2468 2703 .52c Tires & Batteries 0 0 0 600 .52s Sidewalk Repair 1252 4000 1500 1500 .53 Road Materials 5946 6250 6250 7000 .63 Capital Outlay -Streets & Sidewalks 147260 35550 73336 32500 Aft TOTAL Transportation 260748 169148 200449 187793 18 CITYOFCLERtM1ONT"FLQRIbA "" -. Z-978-79 UET'�" PUBLIC WORKS 001-M1 Actual Budget Estimated Proposed 1976-77 1977-78 1977-78 1978-79 44-551 Economic` Environment CETA) .12 Salaries and benefits 988 562 0 794 12739 1046 15034 1172 .24 Workers Comp. Ins. TOTAL, P.W. Economic Environment (CETA) 1550 794 13785 16206 45-562 Animal Control .12 Salaries and benefits 3737 4132 4156 283 5443 317 .24 Workers Comp. Ins. Insurance,Liability & Cas. 152 122 215 133 149 170 .45 .52b Gas & Oil 507 484 473 518 TOTAL Animal Control 4518 4964 5061 6448 ® 46-572 Parks & Recreation .12 Salaries and benefits 37679 47065 41432 2233 51033 2502 .24 .43a Workers Comp. Ins. Electric & Gas Service 1200 9134 1696 10440 10260 11700 .43b Water & Sewer Service 3945 4227 3115 4387 3560 5021 ---.45- Insurance,Liabi11ty_& Cas. _ 3610 1987 3924 2375 1750 2000 -- .46a Repair & Maint.-Equipment Repair & Maint.-Vehicles 1506 1710 1710 .1350 .46b .46c Repair & Maint.-Buildings 6208 6000 4800 8000 6000 9000 .46p Repair & Maint.-Parks & trees 5537 9000 567 567 .52a Uniforms 582 766 567 731 7144 782 .52b Gas & Oil 0 0 600 .52c Tires & Batteries 0 0 0 2400 .63 .64 Capital Outlay -Landscaping Capital Outlay -Equipment 22882 8400 26700 1095 TOTAL Parks & Recreation 95036 96135 105668 97610 TOTAL PUBLIC WORKS 399419 315931 19 370189 366830 T OF CLERMOONNT� 'FLORIDA ITATI� REVENUES & EXPENDITURES Actual Budget Estimated Pro``►asad 1976-77-77 1977-78 1977-78 1978.79 Revenues - Service Fees 131565 136500 135000 139000 LESS: Expenditures 122875 112996 108166 121392- NET INCOME (LOSS) 8690 23504 26834 17608 0 Beginning Cash Balance 0 Net Income 17608 Contributions to General Fund 17608 Closing Cash Balance 0 L 20 ®s CITY OF CLERMONT FLORIDA - SANITATION FUND SANITATION 409-49 Actual Budget Estimated Proposed 1976-77 1977-78 1977-78 1978-79 .12 Salaries and benefits 60995 67222 62568 67150 .24 Workers Comp. Ins. 4253 6012 7916 8869 .42 Postage & Freight 0 0 0 700 .45 Insurance,Liabitity & Cas. 4406 4788 5353 6137 .46b Repair & Maint.-Vehicles 2009 2280 2280 1800 .49b Landfill Charges 8932 10000 7700 8100 .49c Other Current Charges 0 0 200 200 .52a Uniforms 582 567 567 567 .52b Gas & Oil 6500 6203 6057 6634 .52c Tires & Batteries 0 0 0 800 .58 Administrative Services 12785 14424 15525 18935 .64 Capital Outlay -Equipment 22410 0 0 0 SUB -TOTAL 122875 111496 108166 119892 Contingencies - 1500 1500 ® TOTAL SANITATION 122875 112996 108166 121392 0 21 CITOF RM �LUIt{ulr--'wltlGn a DCYJGIf rune REVENUES EXPENDITURES Actual Budget Estimated Proposed 1976-77 ?977-78 1977-78 1978-79 WATER Revenues: Water Sales 169209 165000 172000 174000 Tapping Fees 11500 11000 12000 12000 Hydrant Rental 3520 3520 3520 3520 Miscl. 1555 800 3338 1000 TOTAL WATER 185784 180320 190858 190520 Expenditures: 103146 113366 1.10148 133956 NET INCOME (LOSS) - WATER 82638 66954 80710 56564 SEWER Sewer Service 164490 170000 170000 176000 Connection Fees 1360 1500 1500 1500 Interest 14116 7000 13000 8600 TOTAL SEWER 179966 178500. 184500 186100 Expenditures: 281132 300323 297082 331250 NET INCOME (LOSS) - SEWER (101166) (121823) (112582) (145150) NET INCOME (LOSS) WATER & SEWER SYSTEM (18528) (54869) (31872) (88586) Beginning Cash Balance Income (Loss) 52001 (18528) 49954 (54869) 40465 (31872) 43441 (88586) Net Subsidy from General Fund 13247 58330 34848 86222 Adjustments 6255 3961) Closing Cash Balance 40465 49454 43441 41077 I] J 22 C1TV�-�-OF CLERMONT FLOAIDA' WATER '& SEWER FUND'` ' UTILITIES/WATER 401-70 Actual Budget Estimated Pro�resed 1976-77 1977-70 1977.78, ., 19iB-79 .12 Salaries and benefits 30457 35519 35110 990 40284 1109 .24 Workers Comp. Ins. 532 751 .31 Professional Services (Engineering, etc.) 1279 1000 1720 1806 .31a Legal Expense 600 1080 850 1160 750 1080 750 1160 .32 Audit Expense Travel and Per diem 286 170 100 150 .40 .41 Telephone Postage and Freight 300 1500 350 2000 665 1250 685 1300 .42 .43a Electric & Gas Service 15582 16500 15000 200 16000 200 .43b Water & Sewer Service Insurance,Liability & Cas. 0 2080 200 2261 2528 2893 .45 .46a Repair & Maint.-Equipment 4856 2700 3400 550 3750 750 .46b Repair & Maint.-Vehicles 1091 1375 450 500 .46c Repari & Maint.-Buildings 32 2043 500 2500 3500 3500 .46m Repair & Maint.-Meters Repair & Maint.-Tanks 1906 1910 1905 1905 .46t .52a Uniforms 13 1561 200 300 1450 200 1500 .52b IML .52c Gas & Oil Tires & Batteries 200 .1600 200, ISO 150 1750 52d Minor Equipment 660 916 1750 1700 1300 1700 1785 .52e Chlorine Other Operating Supplies 1344 1500 450 1300 .52g .54 Books Subscriptions, Dues 286 10500 170 11500 100 11500 150 12949 .58 ---- --- .64----Capital Administrative Services Outlay -Equipment. 18042 _ 15000 18000 27150 16280 .71 Debt Service 6000 6000 6000 SUB -TOTAL Contingencies TOTAL UTILITIES/WATER E 103146 109366 110148 129956 0 4000 0 4000 103146 113366 110148 133956 23 .12 Salaries and benefits 40214 47432 .24 Workers Comp. Ins. 2111 2984 .31 Professional Services (Engineering, etc.) 1918 1500 .31a Legal Expense 600 850 .32 Audit expense 1620 1740 .40 Travel and Per diem 1031 175 .41 Telephone 673 675 .42 Postage and Freight 1462 1900 .43a Electric and Gas Service 34347 35500 .43b Water & Sewer Service 1208 1300 .44a Rentals, Equipment 520 200 .44b Rentals & Leases, Land and Buildings 1800 1800 .45 Insurance,Liability & Cas. 2539 2760 .46a Repair & Maint.-Equipment 3514 4200 .46b Repair & Maint.-Vehicles 671 850 .46c Repair & Maint.-Buildings 5068 4500 .52a Uniforms 69 400 .52b Gas & Oil 1208 1300 .52c Tires & Batteries 200 200 .52d Minor Equipment 986 1900 .52e Chlorine 2526 2800 .52f Sewage Pretreatment Chem. 8597 13500 .52g Other Operating Supplies 715 850 .52h Laboratory Supplies 1438 1500 .54 Books, Subscriptions, Dues " 1031 1175 .58 Administrative Services 11000 12500 .64 Capital Outlay -Equipment 542 3000 .70 Debt Service 153524 149832 SUB -TOTAL 281132 296323 Contingencies TOTAL UTILITIES/SEWER 11 44707 51829 3930 4403 2580 2700 1620 1760 100 ISO 950 1000 1900 2000 36000 37800 1650 1750 0 100 1800 3086 3500 650 3500 400 1650 200 1600 2700 10700 600 400 100 12500 7000 152509 297082 0 4000 0 281132 300323 297082 24 2250 3532 4000 700 3500 400 1750 200 1900 2850 11250 750 1500 150 13626 17350 157300 327250 4000 331250 0'IT "OFGI.BRMONT FLORIDA' DEBT SERVICE TRANSACTIONS SCHEDULE °A„ 1970 1972 1972 1976 Revenue Refunding Assessment Revenue Bonds Bonds Bonds Bonds Total Interest Expense 114406 92400 36000 151.46 257952 Principal Retirement Cont. 18333 0 0 2175 20508 Contributions to Reserves 0 0 39000 1920 40920 IRR Contribution 23000 0 0 0 23000 Total to be Provided 155739 92400 75000 19241 342380 Earnings on Reserves 11000 92400 75000 400 178800 Amount to be Provided from Operations Fund 144739 A 0 18841 163580 Water 0 0 0 6280 6280 ® Sewer 144739 0 0 12561 157300 Total 144739 0 0 18841 163580 El 25