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Annual Budget (1977 - 1978)S CITY OF CEERMONT (� CLERMONT, FLORIDA 1977-7B PROPOSED BUDGET For Fiscal Year October 1, 1977 to September 30, 1978 11 CITY COUNCIL Claude E.` Smoak, Jr., Mayor Carlisle A. Byrd, Jr., Mayor Pro -Tern Randy,Honey Lien Blackburn George. E. Schroede1 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 11 CONTENTS Budget Message . . . . . . . 1 General Fund Revenues and Expenditures Summary, , , , , 6 General Fund Expenditures by Account . . . , . , . . . . , 8 Utility Fund Revenues and Expenditures Summary. . . . . . . . . . . . .13 Utility Fund Expenditures by Account . . . . . . . . . . . .14 Capital Outlay Summary 18 Schedule of Bonded Indebtedness ig Personnel Tables: I Payroll Calculations. .20 IsII1 Personnel Insurance Calculations. .26 III Proposed Salaries . . . . . . . . . . . . . .27 I am pleased to submit this proposes Duaget tor the city,s Iti/i-ia fiscal year. Anticipated expenditures for both funds total $1,214,449 with revenues expected to total $1,205,116. The difference of $9,333 would be made up from our cash reserves. This budget provides a sound program for our City government for the coming year, balancing service needs within our financial abilities. The program can be financed without increasing sanitation, sewer or water fees, and without increasing our 5.00 mill ad valorem millage. Budget Format. This budget presentation includes some changes in forniat ® from past years. Several line items have been combined; "backup" sheets for departmental budgets have been eliminated; a separate section on personnel has been included; and general Fund revenues have been grouped according to category. In addition the Community Development account has been combined with Administration, and also moved to Account 1 are several administrative items that were formerly in the Special Activities account. 1976-77 FISCAL, YEAR Finances. Substantial revenues were received during the year that had not been anticipated in our budget: (1) Road and Bridge Tax - $18,500; (2) Federal Revenue Sharing extension - $28,000; and (3) Federal Anti -Recession fund - $18,000. Several other revenues exceeded budgeted amounts. Last year's budget anticipated a decrease in unrestricted cash balances of about $100,000. Instead, our closing cash balances are expected to be sub- stantially more than the year's opening balances. In summary, we will open the 1977-78 fiscal year in a considerably better financial position than we had anti- cipated at this time last year. Work Program. During the 1976-77 fiscal year the City completed a major street maintenance program, costing $146,000. Our streets are now in good con- dition. It will be necessary to continue a regular year to year program, however, to protect our substantial investment in streets. - 1 - „. s {, In addition to tho street program, during the 1976-77 fiscal year the City, (1).replaced street name signs with modern, attractive signs; (2) purchased sever major replaceirent capital equipment items, including garbage packer'(now on order) and two police patrol cars; (3) repaired Jenkins Audi torium. roof; and (4) continued sidewalk, curb, and drainage repairs. Also during the year, we pagan the Marshland. Study as a step toward solving our sewage effluent problems, and continued work on our 20 year Comprehensive Plan. REVENUES General Fund Revenues. General Fund Revenues anticipated in thin budget are $835,29 w ch s f01,7d more than was budgeted for the 1976-77 fiscal year but about $10,600 less than we anticipated receiving for the current year. We budget only 95% of the ad valorem tax levy to recognize discounts and adJustments. Consequently, instead of increasing slightly to reflect a 3.7% higher assessed valuation, ad valorem taxes budgeted for next year at our 5 mill rate are reflected as essentially the same amount expected this year. Comparing budgeted figures, however, ad valorem revenue is expected to increase $6,363, which is 3.7% above last year's budgeted figure. Most General Fund Revenues are expected to either increase slightly from estimated 1976-77 figures, or to remain the same. The October 1976 sanitation fee increase added $45,000 revenue to make this service nearly self-supporting. No further increase is anticipated in this fee. Utility fund Revenues. Revenues in the Utility Fund for the 1977-78 year - - -are expected--to-exceed.--the-current year' -budget by $42,120, but to be essentially the same as the current year's estimate, High water sales revenue during this dry year is not expected to be repeated next year. Reduced revenue from this source, however, should be offset by increased sewer service revenue reflecting our City's growth. The October 1976 sewer service fee increase provided $60,000 in revenue for the Utility Fund, allowing that much less subsidy from General Fund excise tax revenue. No further increase for sewer or water service fees is anticipated in this budget. Excise Taxes. Revenues from Utility Taxes, Franchise Taxes, and Cigar- ette taxes are expected to total about $288,000 next year, up $17,100 (6%) from the current year estimate and 13% above the 1976-77 budgeted amount. We anti- cipate that a subsidy of $58,357 from these General Fund excise tax revenues will be required to support the Utilities Fund for the 1977-78 fiscal year. An -2- FUND BALANCE$ Utility �Fund, Our bond covenants mandate that an unrestricted cash balance o�ountl�VU,000 be loft in the Utility Fund after excise tax subsidy. This budget anticipates a $50,000 balance at the close of the fiscal year, General Fund.Cash balance for the General Fund should be over $300,000 to open tE—e fPT-7 fiscal year. This budget anticipated a closing balance of about the same amount at the end of the year. The City's unrestricted cash reserves for both funds amount to almost 30% of our annual budget. 14AJOR EXPENDITURES Ca ital OuV1ay- Capital outlay for this budget for all departmunts totals $9Z, 90 w7ich is 8% of the budget. This level of expenditures is required to replace old equipment and to maintain major capital improvements. No significant renovation has been done at our City Hail even when the building was first occupied by the City in 1971. Paint, carpets, and drapes are badly needed. We have provided $5,000 for these items. Two Police Patrol cars were purchased during 1976-77. One of our two older cars must be replaced during 1977-78 for a budgeted $5,000 expenditure. No major capital equipment has been purchased for our fire department for some time. We propose to purchase a Mini -attack Pumper ($20,000) which would respond as "first out" vehicle to all calls, and would be adequate to handle 90% of our calls without using our larger equipment. Purchase of communications equipment items are also planned.- The budget anticipates a street maintenance program of about $25,000 for the coming year, which is the minimum amount that is required to protect our streets from deterioration. Also included is $8,000 for the City's share of the Broome S:reet extension project, already approved by City Council. Other Public Works equipment to be purchased is a new Director's Car (S5,000 with 25% of this cost to be charged to the Fire Department); a Power Tamper ($1,500) to compact barkfills and prevent sinking of street cuts; and a replacement Mower -Tractor ($5,000). Capital Outlay in the Utilities Fund is essentially the same as last year except for increases reflecting higher prices. Operating Expenditures. Several costs are expected to continue past increases again next year. Most important of these costs are insurance and Am electricity. We have provided our best estimate for anticipated cost increases for these and other items, but it is of co0se not certain what prices will be in a few months. -3- PCR$ONNCL ' Phllosophx, 0ur highest priority in preparing this budget has been adjustmant of'our personnel program. Working with a consultant, we have pre- pared personnel recommendations which will implement a merit pay plan for thr City to replace what had become a longevity, pay system. The recommendations contained in this budget are 'based .on the philosophy that the wages that we pay and the benefits that we provide for our employees are essential factors in recruiting, retaining, and motivating City-eInployaeS. Our personnel policies determine, to a large extent, the quality of services that we can provide for our citizens. Personnel recommendations in this budget are based on three objectives: (1) To pad oxagdir and bcnafi is that will enable us to Mclnlit, motitxatc, and retain quality City employces; (2) To fairly compensate our cmploycce for the work that they do within the City's ability to pay; and, (3) TO recognize whenever possible individual employee„ who have dicpZayed unusual com- petence, initiative, and dedication. ® The City, like any employer, competes in a labor market for employees, and pays a price for labor consisting of wages, benefits and intangibles, such as job security and working conditions. The City should by no means be a leader in setting wages and benefits, but we must not lag far behind the prevailing area labor market, either. Recommendations. This budget includes four recommendations in the area of personnel: (1.) Adjust over-all wage and salary scale of the City to the prevailing level as determined by rates of pay for similar types of work in the labor market in which we compete; (2) Adopt a pay system enabling the City to pro- vide merit pay adjustments within budgeted amounts, to recognize our employees on the basis of their individual merit; (3) Provide a 40-hour standard work week for all employees, by authorizing two new Police Officer positions; and, (4) Update and improve Hospitalization and Life Insurance benefits. - 4 _- r i rwnwnv r *. rt iN k This budget presents a,. financially -sound work program for our 197749 fiscal year. Our 197647 financial condition is considerably better than had boon anticipated at this time last year due to unanticipated revenue and. tight expenditure _control, If the City Council decides to expand the program presented in this budget, our cash reserves could be reduced safely from their present level to finance capital improvements or special programs, I am pleased to submit this proposed budget to you for your review, analysis, and decision, Respectfully Submitted, A6-rdo4itf fl� City Manager - 5 - GENERAL FUND REVENUES AND EXPENDITURE SUMMARY Fiscal Year 1977-78 Revenue Actual Budget Estimated Budget Classification 1975-76 1976-77 1976-77 ".' 1977-i8 CITY TAXES: Ad Valorem Taxes $ 211567 $-223731 $ 233WO c 232094 Utility Taxes* 57608 70500 63200 =- 67000 Franchise Fees* 84427 85800 95700 105DOO Total City Taxes $ 353602 $ 380031 $ 391900 $0' USER FEES: Sanitation Fees $ 85794 $ 130125 $ 131300 $ 136500 Cemetery Lot Sales 5906 4750 10000 1ODOO Inspection Fees 7539 7500 10000 10000 - Occupational Licenses 18709 16000 18000 =~ 18000 Dog Tag Licenses 952 700 700 700 Rentals 7775 8000 6500 - 6500 Total User Fees $ 126675 $ i67075 $ 175500 S 187 SHARED REVENUES: rn State Cigarette Taxes* $ 102371 $ 98700 $ 112000 $ 1160M State Gasoline Taxes 34284 34000 340DO 34000 Federal Revenue Sharing 56695 28097 57050 60002, Federal Anti -Recession Funds 0 0 17759 50 County Road and Bridge Levy 13367 0 18618 1ql. Total Shared Revenues $ 206717 $ 160797 $ 239427 - t OTHER REVENUES: ' Contributions $ 500 $ 0 5 550 $saw Interest 9946 2150 22000 Court Costs 1293 0 0 0 Fines and Forfietures 13179 13500 7500 .lOpt Miscellaneous 8845 10000 8000 = 40M Total Other Revenues $ 33763 $ 25650 5 38050: 5 SUB -TOTAL ALL REVENUES $ 720757 $ 733553 S 845877 $ LESS: Excise Tax* Subsidy to Utility Fund 43675 79875 12895°s.,r . -TOTAL GENERAL FUND REVENUES $ 677082 $ 653678 $ 832982 Excise Tax includes Utility Taxes, Franchise Fees, and Cigarette Taxes for purposes of: Revenue Bond 0rdina . '- t3r."r M6, rurm I me yr lv;C . filly EXPENDITURE S MNARY (Continued) Account Actual Budget Estimated Proposed 1975-76 1976-77 1976-77 1977-78 1 Administration $ 83828 92507 85390 1A46h9 104/� 2 Police 141813 153501 145305 +74-143-/76,03 3 Fire 8712 13930 9920 a7+7-0 37, a y � 4 Public Works 289599 416098 480159 984e*,3,►x,7ib 5 Special Activities �60523 81520 70965 82420• TOTAL $ 584495 757556 791739 486i99- 79q)4d ell ll -•t i�� r BALANCES: Opening Cash Balances S 162075 173625 265247 38 W0 �3d,y4° ADD: Total Revenues 677082 653678 832982 SUB TOTAL 839157 827303 1098229 1,983456 /611 LESS: Total Expenditures 583184 756241 791739 78629 Closing Cash Balance $ 255973 71062 306490 231}•r7 ,O�i(�� Net ATOTALments 9274 652T1 - 7 - 1977-78`BUDGET' ;r ADMINISTRATION ACCOUNT I Code Classification Actual Budget Estimated* Proposed 1975-76 1976-77 1976-77 1977.78 700 Advertising $ 1615 1200 650 750 702 Auditing 3430 3600 3800 4000 720 Contingencies 3904 2250 0 1000 724 Election Expense 481 750 40 750 728 Equipment Rental 0 0 2300 2200 731 Expenses - Mayor/Council 238 300 900 700 741 Insurance-Hosp. 793 1017 1010 1422 743 Insurance -FICA 2410 2925 2930 3294 744 Insurance -Surety Band 427 450 430 450 747 Insurance -Group Life 145 264 230 564 748 Insurance -Unemployment 0 500 0 564 751 Planning 0 500 0 0 754 Expenses -Legal 4453 5400 5550 5600 760 Maintenance -Building 790 500 450 500 T62 Maintenance -Equipment 929 900 675 700 767 Maintenance -Vehicles 115 400 340 400 802 Salaries -Clerical 12649 13245 13260 14063 804 Salaries -Administrative 31575 37406 37490 4Hft /3463 808 Salaries-Mayor/Council 3488 6300 3570 6300 838 Salaries -Overtime 462 700 316 300 ® ' 868 Supplies 5359 5250 3950 5800 .890 Taxes 1053 1000 750 750 896 Travel, School, Incidental 1559 2350 2000 2000- 900 Utilities -Electric 1078 1200 1470 1550 904 Utilities -Telephone 2083 2200 1900 2400 906 Utilities-Water/Sewer 171 750 600 600 910 Vehicles-Gas/Oil 835 1150 780 820 SUB TOTAL - Operating 80042 92507 85390 .-99640 /v/igo Capital Outlay 3786 0 0 5000 TOTAL 83828 92507 85390 4-04,640-- 104 a/v 11 * 10 month actual, 2 month estimate - 8 - 'POLICE PUBLIC SAFETY - ACCOUNT 2 Code Classification Actual Budget Estimated' Proposed 1915-76 1976-77 1976-77 1977-78 720 Contingencies 87 1000 0 1000 741 Insurance-Hosp. 1979 2218 2200 3620 743 Insurance -FICA 6201 6259 6000 7726; 747 Insurance -Group Life 338 576 390 1210 748 Insurance -Unemployment 21 1068 500 1210 760 Maintenance -Building 1149 1200 1650 1500 762 Maintenance -Equipment 505 1000 1150 1200 767 Maintenance -Vehicles 2446 3000 1750 1500 810 Salary-Clerical/Dispatch 29033 29260 29820 31259 812 Salary-Auxilary/Part Time 6371 6000 6200 6700 826 Salary -Sworn Personnel 65014 65470 65470 90008 838 Salary-Overtime/Holiday 4807 4000 4800 4000 839 Salary -Incentive Pay 2100 2100 2100 2700 868 Supplies 2092 2600 1950 2100 877 Prisoner Expense 1524 1500 1000 *5B ° 896 Travel, School, Incidental 48 1350 325 850 898 Uniforms 1143 1700 1200 1700 900 Utilities-Electric/Gas 3606 3900 3080 3250 904 Utilities -Telephone 931 900 1175 1200 906 Utilities-Water/Sewer 289 400 450 450 910 Vehicles-Gas/Oil 6848 7000 0 6525 7000 XXX Mun. Court Salary/Expense 1855 SUB TOTAL - Operation 138387 142501 137775 .iZAA3S-(70ri3' CAPITAL OUTLAY 3426 11000 7570 6250 TOTAL 141813 153501 145305 -0..7-183/9(�/ 3 * 10 month actual, 2 month estimate -9 m _977=7M� " FIRE ACCOUNT 3 Code Classification Actunl Budget Estimated* proposed 1975-76 1976-77 1976_ 77 1977-78 720 Contingencies $ 32 500 0 500 746 Insurance -Volunteer Acc, 758 400 400 400 760 Maintenance -Buildings 298 200 100 200 761 Maintenance -Equipment 338 200 350 350 767 Maintenance -Vehicles 433 800 300 450 768 Minor Equipment 294 450 450 450 812 Salaries 2198 6000 3500 6000 871 Supplies 43 250 150 250 896 Travel, School, Dues 29 300 295 300 898 Uniforms 314 500 350 500 900 Utilities -Electric - 130 100 130 904 Utilities -Telephone 481 600 350 350 906 Utilities-Water/Sewer - 100 100 100 908 Fire Hydrant Rental 3425 3400 3400 3600 910 Vehicles-Gas/Oil 69 100 75 100 SUB TOTAL 8712 13930 9920 13680 Capital Outlay 0 0 0 23490 TOTAL 8712 13930 9920 37170 * 10 month actual, 2 month estimate - 10- . a,� � ur vw nr� Ir bum.:w..1 ►fin ,".:� PUSLIC WORKS ACCOUNT 4 Code Classification Acturl Budget Estimated* Proposed 1976-76 1976-77 1976-77 _1977-78 720 Contingencies S 535 10000 1000 7500 728 Equipment Rental 215 500 200 500 74 r Insurance -Hospitalization - e cliaspitalization 3599 4482 4000 6203 743 Insurance -FICA 9648 10400 10400 11200 747 Insurance -Group Li Fe 772 1164 700 1832 748 Insurance -Unemployment 504 1778 300 1832 760 Maintenance -Buildings 5094 7500 6000 7500 761 Maintenance -Equip 3074 4450 4475 4750 764 Maintenance-Parks/Trees 4343 5500 5720 MOO- 1000 767 Maintenance -Vehicles 3977 5500 4900 5700 768 Minor Equipment 1405 1800 1300 1700 802 Sal ary-Admi n/Super/Cl er. 24699 25063 25069 28894 ' 816 Salary-Janitor/Maint. 9407 10760 10510 11022 822 Salary -Garage 11767 13656 13500 15285 824 Salary -Parks 28059 32318 29000 33950 ' 831 Salary -Animal Control 6202 6370 6370 7406 832 Salary -Sanitation 52517 55772 54000 59546 834 Salary-Streets/General Repair 27711 34160 27500 33584-337So - ® 838 Salary -Overtime 298 1000 1000 1150 850 Sidewalk Repair 1044 1200 1100 jg00 ycoo 859 Recreation 1066 1000 1000 1000 868 Supplies -Office 153 250 •750 500 871 Supplies -Materials 5530 5200 6000 6200 880 Street signs/Traffic Signals 1976 2500 800 2000 _-896--- Travel, School, Incidental 77__. 500 _ ___ -_ 500 ..500.. - 898 Uniforms 515 1500 1775 1700 899 Landfill Charges - 20000 9000 10000 900 Utilities-Electric/Gas 47489 50150 51230 59758,ySmb 904 Utilities -Telephone 442 600 700 700 906 Utilities-Water/Sewer 2636 3000 4750 4750 910 Vehicles-Gas/Oil 10679 13275 10200 10750 SUB TOTAL - Operating 265493 331348 293749 •3�j ya,8a2 Capital Outlay 24106 84750 186410 TOTAL 289599 416098 480159 * 10 month actual, 2 month estimate 43950 384H6 3 92 112 SPECIAL ACTIVITIES ACCOUNT 6` Code Classification Actual Budget Estimated* Proposed 1975-76 1976-77 197E-77 t1977-78 742 Insurance -Liability 17187 27450 24500 26600 745 Insurance-Workmens Comp. 11253 18060 12290 16100 •752 library 16000 16000 16000 17200 784 Pensions 6876 8910 10210 11800 786 Chamber of Commerce 5000 3500 3500 5000 894 Technical Services 3103 7000 3750 5000 920 Christmas Gifts 574 600 715 750 XXX Art League/Neighborhood Center 550 SUIT TOTAL - Operating 60543 81520 70965 82450 Capital Outlay 0 0 0 0 TOTAL 60543 81520 70965 82450 * 10 month actual, 2 month estimate - 12 - EI U'rILITY FUND REVENUES,. EXPENDITURES SUMMARY AND BALANCES Code Classification Actual Budget Estimated* ;Proposed 1975-76 1976-77 1976 77 ;. 1977-78 ` iiE rNUES; 301 Tapping fees-Wator $ 6885 7250 11000f;" 11000 302 Connection fees -Sewer 698 750 1500::y' 1500 303 Extensions 1980 0 1O 0 310 Interest 1,5433 2000 20000 .`- 18000 330 Miscellaneous 2330 2000 800 "'' 800 340 Hydrant Rentals 3545 3400 3520 °` 3520' 361 Water Sales 162834 158000 170000 °"' 165000 362 Sewer Service 104313 160000 164500 170000 SUB TOTAL - REVENUES 298018 333400 371320 ' 369820 Excise Tax Subsidy 43675 79875 12895 "''�^ 58330 TOTAL REVENUES $341693 413275 384215 428150 EXPENDITURES: 6 Utilities Admin. $ 33601 38175 7 Water 75489 86521 8 Sanitary Sewer 89328 109300 9 Debt Service 158580 179223 TOTAL EXPENDITURES $356998 413219 BALANCES: Opening Cash Balance $ 41582 31259 ADD: Total Revenues 341693 413275 SUB TOTAL LESS: Total Expenditures Closing Cash Balance Net Adjustments Actual Cash Balance $383275 444534 356998 413219 $ 26277 31315. 52993 — 13 - 40850 '', 4"41- y�Srl1 77370 88814 100605 125463 168429 '' 166832 387254 er 4,4160 LflyiSa: 52 993 384215 437208 387254 49954 49954 428150 4-78104 429158 t28&4 49954 y9 ySl cIT7,QF CI ERA LQRIOA 1977-78 BUDGET UTILITIES ADMINISTRATION ACCOUNT G' Code Classification Actual Budget Estimated* Proposed 1975.76 ,1976-77 1976-77_ „1977-78 702 Auditing $ 2500 2500 2700 2900 741 Insurance -hospitalization 370 416 420 517 742 Insuranco-Liability 5678 3050 6030 6650 743 Insurance -FICA 796 100 1000 1041 744 Insurance -Surety 458 150 780 900 746 Insurance-Workman's Comp. 3891 2940 4100 5370 747 Insurance -Group Life 49 GO 90 178 748 Insurance -Unemployment 0 171 90 178 755 Technical Services 0 4000 2000 2500 762 Maintenance -Off. Equip. 30 200 0 0 784 Pensions 2685 4062 4110 4040 790 Office Rent 1200 1200 1200 1200 800 Legal Expense 1088 1200 1200 1700 802 Salary -Clerical 6894 7057 7060 7766 804 Salary -Administrative 6790 8969 8880 10003 /asol 808 Salary-Mayor/Council 1172 2100 1190 2100 SUB TOTAL - Operating 33601 38175 40850 ff641 �l�Sy1 Capital Outlay 0 0 0 0 ® TOTAL 33601 38175 40850 47041 1/7s ", * n 10 month actual, 2 month estimated - 14 - 1917-7a`UUMET ,WATER ACCOUNT'7 Code Classification Actual Budget Estimated'* Proposed 1 76 1976-77 -„1976-77 _1977 88 720 Contingencies $ 4959 4000 1000 4000 728 Equipment Rental 162 200 0 200 741 Insurance -Hospitalization 259 693 470 969 742 Insurance -FICA 1593 1622 1600 1767 747 Insurance -Group Life 111 180 130 302 748 Insurance -Unemployment 10 274 400 302 760 Maintenance -Buildings 429 1000 500 500 761 Maintenance -Equipment 2218 2700 3600 2700 763 Maintenance -Meters 1873 2500 2500 2500 766 Maintenance -Tanks 1906 1906 1910 1910 767 Maintenance -Vehicles 345 1400 1340 1575 768 Minor Equipment 965 2100 1750 1750 811 Salaries 26919 27716 26200 30199 838 Salary -Overtime & Holiday 508 500 670 700 839 Salary -Incentive Pay 30 240 0 250 862 Supplies -Chlorine 1485 1700 1300 1700 868 Supplies -Office 1344 1800 1800 2000 871 Supplies -Materials 306 1500 850 1500 896 Travel, School, Incidental 175 390 210 340 898 Uniforms 135 400 0 200 900 Utilities -Electric 12045 16500 16200 16500 904 Utilities -Telephone 324 400 250 350 910 Vehicles-Gas/Oil 1321 1800 1520 1600 SUB TOTAL - Operating 59422 71521 64200 73814 Capital Outlay 16067 15000 13170 15000 TOTAL 75489 86521 77370 88814 * 10 month actual, 2 month estimate - 15 _. SANITARY SEWER ACCOUNT 8 Code Classification Actual Budget Estimated* Proposed -� 1975-76 1976-77 1976-77 1977--78 720 Contingencies $ 3278 4000 500 4000 728 Equipment Rental 95 200 100 200 741 Insurance-llospitalization 454 785 560 1099 742 Insurance -FICA 1961 2047 2040 2314 747 Insurance -Group Life 91 204 140 396 748 Insurance -Unemployment 10 349 400 396 753 Lease -Land 1800 1800 1800 1800 760 Maintenance -Buildings 3918 4500 4400 4500 761 Maintenance -Equipment 4262 4200 3168 4200 ' 767 Maintenance -Vehicles 461 1400 775 1050 768 Minor Equipment 783 1300 2300 1900 811 Salaries 32990 34985 34140 39553 838 Salary-Overtime/Holiday 1290 1700 1700 1800 839 Salary -Incentive Pay 0 480 40 480 862 1 pplies Ch Su - orine 1123 3800 2400 2800 863 Supplies -Hydrogen Peroxide 0 0 5000 13500 864 Supplies -Laboratory 346 1000 1500 1500 868 Supplies -Office 1339 1400 1600 1900 871 Supplies -Materials 153 1000 725 850 896 Travel, School, Incidental 110 350 430 350 898 Uniforms 70 400 269 400 900 Utilities -Electric 29470 35000 33750 35500 904 Utilities -Telephone 535 600 668 675 910 Vehicles-Gas/Oil 1437 1800 1200 1300 SUB TOTAL - Operating 85976 103300 99605 122463 Capital Outlay 3352 6000 1000 3000 TOTAL _ _- 89328 -109300 100605 _--125463 * 10 month actual, 2 month estimate DEBT SERVICE 1970 G 1976 REVENUE BONDS - REQUIRED SINKING FUND PAYMENTS Actual Budget Estimated Proposed 1976-76 1976-77 1976-77 197748 , Interest Expense $ 113,381 126,629 130,746 130,509 Principal Rotirement 51000 91583 9,583 _ 14,583 Contributions to Reserves 4Q,1�3j 3 11 28,100j. 21,740 TOTAL $ 168,580 179,223 168,429 166,832 Not included in the above totals or elsewhere in this budget are interestpayments of $92,400 on our refunding bonds and $36,000 on our sewer assessment bonds. Interest earnings on reserves for these issues equal or exceed the payments. - 17 -