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Annual Budget (1985 - 1986)CITY OF CLERMONT, FLORIDA BUDGET OCTOBER 1, 1985 - SEPTEMBER 30, 1986 CITY COUNCIL Robert A. Pool, Mayor Harold Turville, Mayor Pro Tem. Ginny Henry Richard L. Huff Lester Cole CITY ADMINISTRATION Wayne Saunders, City Manager Leonard H. Baird, Jr., City Attorney Joseph E. Van Zile, Finance Director Preston Davis, Utility Director Robert E. Smythe, Public Works Director/Fire Chief Prentice Tyndal, Chief of Police John Springstead, City Engineer CITY OF CLERMONT, FLORIDA BUDGET 1985 - 1986 TABLE OF CONTENTS BudgetMessage . . . . . . . . . . . . . . . . . . . . . . . . . 1 Budget Tables: Table I Consolidated Statement of Budgeted Revenues and Expenditures . . . . . . . . . . . . . . . . . . 6 Table II Capital Outlay Summary . . . . . . . . . . . . . . . 7 Table III Job Classification and Pay Grade. . . . . . . . . . 8 General Fund Expenditures by Account Administration . . . . . . . . . . . . . . . . . . . 11 Police. . . . . . . . . . . . . . . . . . . . . . . 13 Fire. . . . . . . . . . . . . . . . . . . . . . . . 14 Public Works . . . . . . . . . . . . . . . . . . . . 15 Special Activities . . . . . . . . . . . . . . . . . 17 Sanitation Fund Revenues and Expenditures by Summary. . . . . . 18 Sanitation Fund Expenditures by Account Sanitation . . . . . . . . . . . . . . . . . . . . . 19 Utility Fund Revenues and Expenditures Summary. . . . . . . . . 20 Utility fund Expenditures by Account Water. . . . . . . . . . . . . . . . . . . . . . . 21 Sewer . . . . . . . . . . . . . . . . . . . . . . . 22 Federal Revenue Sharing . . . . . . . . . . . . . . . . . . . . 23 July 9, 1985 To: The Mayor and City Council Members Subject: Budget Message Mayor and Council Members: I am pleased to submit for your review the proposed Budget for Fiscal Year 1985-86. This is a very conservative budget with no proposed increases in the Ad Valorem Tax Rate or Utility Service Fees. The budget document is one of the most important policy statements prepared by the City. The budget determines the type and level of services the City of Clermont will provide for its citizens. The proposed budget includes combined total expenditures of $2,545,607 for all funds. The following is an analysis of each major fund: I. GENERAL FUND General Fund Revenues are projected to be $1,371,883. This is an increase from the 1984-85 budget of $31,766, or 2%. The General Fund depends on over twenty-five revenue sources for funding, the majority of which are beyond our control. The majority of the in- crease is from the additional two cents per gallon gasoline tax imposed by the County, sales tax and excise taxes. A major loss in General Fund Revenues for this budget year is due to a decline in revenues of the Lake Apopka Natural Gas Company from which we normally receive substantial dividends. Expenditures are budgeted at $1,430,889. The City provides services funded by the General Fund which include: Police Protection Parks Maintenance Street & Sidewalk Maintenance Recreation Facilities & Programs Street Lighting Cemetery Maintenance Fire Protection Cooper Memorial Library Animal Control Vehicle Maintenance Building & Zoning Enforcement Administration An increase of $84,975 or 6.3% over the 1984-85 budget is proposed. The replacement cost of the Lake Winona Bridge is included in the budget. Without this expenditure there would be an increase in the overall operating budget of .2%. A total of $79,006 will be required as an allocation from General Fund Reserves to balance the budget. -1- The financial condition of the General Fund is excellent at this time. We have followed sound financial practices for several years and have diversified revenue sources on which to rely. Factors which will have a major effect on the financial condition of the City and which must be carefully considered are as follows: A. The City's policies regarding annexation, density and types of developments. B. Utilization of cash reserves. The City maintains adequate reserves, but these are offset by no funding for depreciation. C. Health Insurance costs are continually increasing which cause a burden on both the City and the employees. D. Future State Referendums to amend the State Constitution by limiting municipal revenues could have a serious impact. E. General Revenue Sharing on the Federal level is uncer- tain. The discontinuance of this revenue source could cause serious problems. Historically, we have depended on Revenue Sharing to fund Capital Expenditures. II. SANITATION FUND Sanitation Fund Revenues are projected to be $261,300. The Sanita- tion Fund Budget provides for garbage and trash collection and is considered an enterprise fund that should operate independently. The cost of the service should be recovered through user fees. The new fee schedule adopted August 9, 1985, for the Sanitation Fund will go into effect in October, resulting in increased revenues. The rate increase is the first since 1976 and was necessary to meet increased operating expenditures. We will continue to provide rear yard pickup and the system should be capable of operating for at least three years without another increase. Expenditures for the Sanitation Fund are budgeted at $237,074. This is a 9% increase over the 1984-85 budget. A substantial increase in landfill charges accounts for over 4% of the total increase in expen- ditures. The overall financial condition of the Sanitation Fund is marginal. Although another rate increase is not anticipated for at least three years, the following items will affect the future of the system: A. We do not fund depreciation, therefore, Capital Replace- ment Items must be funded from other sources. In the past, we have utilized Federal Revenue Sharing or General Fund Subsidies. -2- B. Landfill charges will continue to increase due to new State and DER regulations. C. The location of landfills is a factor that affects our transportation charges. D. The rear yard service we provide is the most expensive to operate. Although our recent survey indicated the majority of residents prefer to pay extra for this type of service, I am sure there is a limit. III. UTILITY FUND The Utility Fund provides for our water and sewer services and is considered an enterprise fund. Utility Fund Revenues of $859,800 are projected for the 1985-86 Fiscal Year. This is less than a 1% increase from the previous year. Although service fee revenues will increase due to new installations, we project a decrease of $31,500 in interest earnings in reserves. This results from the decrease in reserves due to the purchase of the proposed sprayfield property. We will be reimbursed for this outlay through funding arrangements with the Farmers Home Administration and EPA, but it will be later in the fiscal year. Expenditures are budgeted at $848,692. This is an increase of $20,358, or 2.5% over the previous year's budget. The increase is mainly due to one additional employee, and increases in insur- ance costs, chemical costs and repairs. The financial condition of the Utility Fund is good. A new rate schedule has been adopted to go into effect in December of 1986. The new rate schedule was required by the EPA before funding could be approved for the sewage treatment plant expansion project. The new rate schedule is designed to allow the Utility Fund to operate for a minimum of three years without an increase. The actual construction of the treatment plant expansion should begin in December and be completed in twelve months. This will expand the treatment plant to one million gallons per day. The project will cost 1.5 million dollars and is being funded by a $710,000 grant from the EPA, with the remainder being a bond issue funded by the Farmers Home Administration. IV. FEDERAL REVENUE SHARING FUND Expenditures of $28,952 are budgeted to be paid for by Revenue Sharing Funds. This fund consists of money returned to the City by the Federal Government. The future of Federal Revenue Sharing is very uncertain. Funds have not been authorized for the 1985-86 year, although it is expected to be approved. Because of the un- -3- certainty of the funding, only $6,183 has been budgeted from the anticipated Federal Funding for 1985-86. The remainder of the $28,952 in budgeted expenditures can be funded by funds carried forward from previous Federal Funding and interest earnings on the fund. If Revenue Sharing is not authorized, we would be forced to amend the General Fund Budget to include the $6,183 of additional outlay now budgeted from Federal Revenue Sharing. If Revenue Shar- ing is funded, we would realize approximately $51,020 to be carried over into the 1986-87 Fiscal Year. V. BUDGET ISSUES Budget Issues involve decisions which must be made by the City Council concerning Capital Expenditures, type and level of services provided, and funding alternatives. The following major budget issues should be addressed by the Council. The symbol * denotes funds have been included in this proposed budget. *1. City Pay Plan, to be effective October 1, 1985 (Table III). *2. Capital Expenditures (Table II). 3. Review of the City's Vehicle Repacement Plan and consideration of the following requests: a. Vehicle replacements requested by Department Heads. b. $20,000 transfer to Capital Replacement Fund from General Fund. C. Additional backhoe-loader for use by Public Works & Utilities at a cost of $24,000. *4. Review funding levels for proposed streets and drainage improvements. Target specific areas of concern. *5. Rebuilding of the Lake Winona Bridge at an approxi- mate cost of $82,000. ii. Furcbase of abandoned Seaboard System Railroad right-of-way from East Avenue to Twelfth Street. *7. Additional personnel requests by the Utility, Police and Public Works Departments. *8. Set the Ad Valorem Tax Rate. -4- 9. Consider Parks and Recreation projects. 10. Consider the YMCA request for assistance with the construction of a swimming pool. 11. Library Funding Level The City of Clermont has followed a conservative policy in budgeting for several years and is in good financial condition. We must con- tinue to utilize long range financial planning. City services must be continually monitored for their economic feasibility and afforda- bility. The City is experiencing a rapid rate of growth and must anticipate future needs to insure the quality of life that Clermont offers its citizens. Respectfully submitted, CITY OF CLERMONT WAYNI SAUNDERS City Manager WS/jmb -5- CITY OF CLERMONT BUDGET 1985-86 TABLE I CONSOLIDATED STATEMENT OF BUDGETED REVENUES AND EXPEIDDITURES EXPENDITURES RESERVE SURPLUS REVENUES & TRANSFERS ALLOCATION (DEFICIT) GENERAL FUND $1,371,883 $1,450,889 $ 79,006 $ -0- SANITATION FUND 261,300 237,074 -0- 24,226 UTILITY FUND 859,800 848,692 -0- 111108 FED. REVENUE SHARING 60,303 28,952 19,669 51,020 $2,553,286 $2,565,607 $ 98,675 $ 86,354 Administration 1 Vehicle City Hall Renovations 1 Chair - FD Police FIRE 1 Cage - Patrol Car 10 Kel-Lights 1 Chair 1 Portable Radio 1 Legal File Cabinet Turn Out Gear Breathing Apparatus Public ;%brks Lake Winona Bridge Landscaping Truck - Animal Control Water Sewer Pipe, Fittings, Inventory 1 Truck CAPITAL OUTLAY REQUESTS TABLE II 3,000 250 $11,950 $ 218 330 250 1,204 150 $ 2,152 $ 6,850 4,000 $10,850 $82,000 5,000 7,000 $94,000 $15,000 7,000 $21,800 Inventory $ 5,000 1 Truck - Econ/4ew Personnel 5,500 $10,500 Source of Funds Federal Revenue Sharing Operating Budget Federal Revenue Sharing Federal Revenue Sharing Federal Revenue Sharing Federal Revenue Sharing Federal Revenue Sharing Federal Revenue Sharing Federal Revenue Sharing Federal Revenue Sharing Operating Budget Operating Budget Federal Revenue Sharing Operating Budget Operating Budget Operating Budget Operating Budget 7. CITY OF CLERMONT JOB CLASSIFICATION/PAY GRADE BUDGET 1985-1986 TABLE III HOURLY ANNUAL CLASSIFICATION GRADE RANGE RANGE Service Worker 5 4.34-6.31 9,027-13,125 Clerk/Typist I 5 4.34-6.31 9,027-13,125 Communications Dispatcher 5 4.34-6.31 9,027-13,125 Service Worker II 6 4.56-6.64 9,485-13,811 Clerk Typist II 6 4.56-6.64 9,485-13,811 Service Worker III 7 4.77-6.98 9,922-14,518 Clerk Typist III 7 4.77-6.98 9,922-14,518 Animal Control 7 4.77-6.._98 9,922-14,518 Mechanic I 8 5.01-7.33 10,421-15,246 Wastewater Plant Operator 8 5.01-7.33 10,421-15,246 Planning 6 Zoning Technician 8 5.01-7.33 10,421-15,246 Billing Account/Service Clerk 9 5.27-7.7'1' 10,962-16,037 _,-Administrative Assistant/Se alfa> 5,27-7.71 10,962-16,037 Crew Chief 9 5.27-7.71 10,962-16,037 Accounting Clerk 10 5.54-8.07 11,523-16,7b6 Wastewater Plant Operator II 10 5.54-8.07 11,523-16,786 Foreman 11 5.81-8.48 12,085-17,638 Chief Mechanic 13 6.45-9.38 13,416-19,510 Police Officer 13 6.45-9.38 13,416-19,510 Senior Accounting Clerk 13 6.45-9.38 13,416-19,510 Chief Wastewater Plant Oper. 13 6.45-9.38 13,416-19,510 Maintenance Mechanic 13 6.45-9.38 13,416-19,510 Police Corporal 14 6.62-9.87 13,770-20,530 Supervisor 15 7.09-10.34 14,747-21,507 Police Investigator 15 7.09-10.34 14,747-21,507 Police Sargent 15 7.09-10.34 14,747-21,507 MERIT SYSTEM: Each employee upon evaluation by his Department Head is eligible for a merit increase on his or her anniversary date. In addition, employees who have been with the City five (5) years are eligible for an additional 1% per year merit in- crease annually on their anniversary date. Employees with ten (10) years of service, 28 per year. Employees with fifteen (15) orore years an additional 3t per year increase. Additional merit increases are not awarded when an employee has reached the upper limit of his pay grade. 0 GENERAL FUND CITY OF CLERMONT GENERAL FUND REVENUES & EXPENDITURES REVENUES ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 01-310 TAXES: 311-1000 Ad Valorem 215,453 225,000 225,000 231,000 313-1001 Franchise Fees 192,501 195,000 200,000 200,000 314-1002 Utility Service Taxes 189,825 195,000 200,000 200,000 Total Taxes 597,779 615,000 625,000 631,000 01-320 LICENSES & PERMITS: 321-2000 Professional or Occupational 16,371 16,800 16,800 17,000 322-1003 Building Permits 22,388 18,000 7,500 -0- 329-1004 Other Licenses & Permits 6,262 3,000 4,000 4,500 Total Licenses & Permits 45,021 37,800 28,300 21,500 01-330 INTERGOVERNMENTAL REVENUES: 335-1200 State Revenue Sharing 335-1210 Gasoline Tax 335-1220 Local Option Gasoline Tax 335-1400 Mobile Home Licenses 335-1500 Alcoholic Beverage License 335-2100 Fire Insurance Premium Tax 335-2200 Casualty Insurance Premium Tax 336-2009 Sales Tax 338-8100 County Occupational License 338-8200 Contrib. from Natural Gas Dist. Total Intergovernmental Revenues 01-340 OTHER REVENUES: 148,118 44,679 41,896 7,568 5,267 3,898 12,660 129,687 6,777 64,530 465,080 140,000 45,000 70,000 7,400 5,300 3,898 12,660 136,000 6,400 50,000 476,658 140,000 143,000 46,000 43,000 80,000 120,000 7,500 7,700 5,300 5,300 5,118 5,118 15,606 15,606 138,000 146,000 6,700 6,700 54,834 -0- 499,058 343-9100 Lot Mowing 25 -0- 100 100 347-2101 Activity Fees 1,155 1,500 1,500 1,500 347-2900 Boat Ramp Fees 2,107 21400 2,000 2,000 492,424 01-340 OTHER REVENUES (continued) 01-350-351-1005 01-360-361-1006 01-360-362-1007 01- 360- 364-1101 01- 360- 364- 4 300 01-360-366-9000 01-360-369-4000 01-360-369-9001 TOTAL REVENUES EXPENDITURES: Fines & Forfeitures Interest Earnings Rentals Merorial Sales Surplus Equip. Sales Contrib. & Reimburs. Admin. Services Assoc. Miscellaneous Administration Police Fire Public Works Special Activities Contingencies o TOTAL EXPENDITURES ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 40,030 36,000 31,000 35,000 121,287 97,000 100,000 105,000 10,777 10,000 10,000 13,000 308 400 600 500 5,007 2,500 2,860 2,000 53,308 3,000 53,000 10,000 53,859 53,859 53,859 53,859 5,766 4,000 4,000 4,000 293,629 210,659 258,919 226,959 1,401,509 1,340,117 11411,277 1,371,883 278,849 338,512 14,748 492,168 94,703 15,000 1,233,980 284,963 369,210 60,671 559,494 56,576 15,000 1,345,914 268,775 368,270 59,215 548,764 126,564 15,000 1,386,588 299,390 417,942 45,124 596,389 57,044 15,000 1,430,889 SURPLUS (DEFICIT) 167,529 (5,797) 24,689 (59,006) Transfer to Capital Replacement Fund 50,000 40,000 40,000 20,000 Subsidy to Sanitation 18,525 20,000 20,000 -0- Reserve Allocation -0- 97,262 35,311 79,006 NET SURPLUS (DEFICIT) 99,004 31,465 -0- -0- BALANCES Opening Cash 1,031,182 1,056,190 11130,186 1,094,875 Revenues 1,401,509 1,340,117 1,411,277 1,371,883 Expenditures (1,233,980) (1,345,914) (1,386,588) 11,430,889 Transfers & Subsidies (68,525) (60,000) (60,000) (20,000) ENDING CASH 1,130,186 990,393 1,094,875 1,015,869 GE*,'ERAL FUND ADMI?`rISTRATION DODE CLASSIFICATION ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 01-510 LBGISLATIVE (CITY COUNCIL) 511-1200 Salaries & Benefits 4,838 4,800 4,800 4,800 511-3100 Professional Services 1,233 1,500 1,500 1,500 511-4000 Travel & Per Diem 1,102 2,000 1,500 2,000 511-4800 Advertising 2,574 1,200 2,800 2,000 511-4900 Other Current Charges 1,657 1,600 1,600 1,600 511-6400 Capital Outlay 13,086 -0- -0- -0- total Legislative 24,490 11,100 12,200 11,900 D[EC[JTIVE (CITY MANAGER AND SECRETARY) 512-1200 Salaries & Benefits 52,470 57,481 57,300 60,520 512-4000 Travel & Per Diem 803 930 930 1,250 512-4500 Insurance, Liability & Casualty 615 680 11194 950 512-4620 Repair & taint. -Vehicles 276 500 200 500 512-4900 Other Current Charges 358 375 375 375 512-5210 Gas & Oil 705 610 810 850 512-5220 Tires & Batteries 143 200 150 200 512-5400 Books, Subscriptions & Dues -0- 650 650 650 Total Executive 55,370 61,626 61,609 65,295 FINANCE AND ADMINISTRATION (FIN.DIR., CLERICAL) 513-1200 Salaries & Benefits 79,196 85,054 82,000 91,165 513-2400 Workers Corm. Insurance 214 240 249 350 513-3100 Professional Services -0- 7,500 7,762 2,000 513-3200 Audit Expense 6,100 6,100 6,100 6,300 513-4000 Travel & Per Diem 1,147 1,300 800 1,000 513-4100 Communications 2,523 2,200 2,350 2,500 513-4300 Electric & Gas Service 2,152 2,650 2,400 2,500 513-4310 Water & Sewer Service 238 300 275 300 513-4500 Insurance, Liability & Casualty 2,197 2,420 2,449 3,400 513-4600 Repair & Maint.-Equipment 9,896 9,000 9,800 9,800 513-4610 Repair & Maint.-Buildings 6,111 2,050 2,050 2,050 513-4900 Other Current Charges 527 550 550 550 513-5100 Office Supplies 5,713 5,550 5,550 5,600 513-5400 Books, Subscriptions & Dues 745 300 352 300 513-6400 Capital Outlay 3,052 -0- -0- 3,000 Total Finance and Administration 119,811 125,214 122,687 130,815 LEGAL COUNSEL (CITY ATTORNEY) 514-3100 Professional Services 7,295 8,500 9,000 10,800 514-4000 Travel & Per Diem 356 200 200 200 514-4900 Other Current Charges -0- 50 50 50 514-5400 Books, Subscriptions & Dues 446 450 450 450 Total Legal Counsel 8,097 9,200 9,700 11,500 GENERAL FUND ADMINISTRATION CODE CLASSIFICATION ACTUAL BUDGET ESTIMATED 1983-84 1984-85 1984-85 01-510 OTHER GENERAL GOVERNP'IE T 519-3100 Professional Services 9,052 15,400 15,400 519-4500 Insurance, Liability & Casualty 4,248 4,680 4,796 519-4900 Other Current Charges 2,958 5,000 2,800 Total Other General Government 16,258 25,080 22,996 01-520 PLANNING 524-1200 Salaries & Benefits 44,630 39,183 30,000 524-2400 Workers Comp. Insurance 616 680 706 524-3100 Professional Services -Engineering -0- 7,070 6,500 524-3110 Professional Services -Microfilm -0- 2,500 -0- 524-4000 Travel & Per Diem 310 650 600 524-4500 Insurance, Liability & Casualty 501 560 577 524-4620 Repair & Maint.-Vehicles 228 300 100 524-5100 Office Supplies 488 600 600 524-5210 Gas & Oil 478 800 400 524-5220 Tires & Batteries 36 200 -0- 524-5400 Books, Subscriptions & Dues 461 200 100 524-6400 Capital Outlay 7,075 -0- -0- Total Protective Inspection 54,823 52,743 39,583 TOTAL ADMINISTRATION 278,849 284,963 268,775 12. POLICE DEPARTMENT ADE CLASSIFICATION ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 01-520 521-1200 Salaries & Benefits 287,667 3181377 317,577 361,936 521-1210 Salaries - Part Time 6,724 -0- 800 -0- 521-2400 Workers Comp. Insurance 3,444 3,790 3,938 5,513 521-4000 Travel & Per Diem 69 860 860 860 21-4100 Telephone 1,375 1,800 1,000 1,000 521-4300 Electric & Gas Service 5,302 5,600 5,600 5,600 521-4310 Water & Sewer Service 463 650 650 650 ':21-4500 Insurance, Liability & Casualty 3,854 4,240 5,347 7,485 i21-4600 Repair & Maint.-Equipment 1,293 1,900 1,900 1,900 321-4610 Repair & Maint.-Buildings 1,034 1,541 1,541 1,541 321-4620 Repair & Maint.-Vehicles 3,320 2,500 2,500 3,000 i21-4900 Other Current Charges 620 795 700 700 i21-4910 Investigative Expense 405 900 900 900 i21-5100 Office Supplies 3,769 3,000 3,000 3,900 i21-5210 Gas & Oil 16,404 18,300 17,000 18,000 i21-5220 Tires & Batteries 1,228 1,352 1,352 1,352 )21-5230 Uniforms 1,541 3,500 3,500 3,500 )21-5400 Books, Subscriptions & Dues -0- 105 105 105 )21-6400 Capital Outlay -Equipment -0- -0- -0- -0- TOTAL POLICE DEPARTMENT' 338,512 369,210 368,270 417,942 13_ FIRE DEPARTMENT CODE CLASSIFICATION 01-520 522-1200 Salaries & Benefits 522-4000 Travel & Per Diem 522-4100 Telephone 522-4410 Rentals, Hydrants 522-4500 Insurance, Liability & Casualty 522-4600 Repair & Maint.-Equipment 522-4610 Repair & Maint.-Buildings 522-4620 Repair & Maint.-Vehicles 522-4900 Other Current Charges 522-4901 Inspection Program 522-5200 Other Operating Supplies 522-5210 Gas & Oil 522-5220 Tires & Batteries 522-5230 Uniforms 522-5240 Minor Equipment 522-5400 Books, Subscriptions & Dues 522-6400 Capital Outlay -Equipment TOTAL FIRE DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 8,768 10,000 9,000 10,000 169 150 150 150 539 650 500 650 —0— 5,650 5,650 —0- 2,614 2,819 2,896 4,050 486 406 406 406 146 100 100 100 339 800 800 800 369 470 470 470 —0— 250 —0— 250 246 300 300 300 123 283 150 283 83 200 200 200 —0— 500 500 500 521 500 500 500 345 180 180 180 —0— 37,413 37,413 26,285 14,748 60,671 59,215 45,124 PUBLIC WORKS DEPAM= CODE CLASSIFICATION 01-530 OTHER GENERAL GOVERNMENT 539-1200 Salaries & Benefits 539-2400 Workers Comp. Insurance 539-3100 Prof. Services -Engineering 539-4000 Travel & Per Diem 539-4100 Telephone 539-4300 Electric & Gas Service 539-4310 Water & Sewer Service 539-4600 Repair & Maint.-Equipment 539-4610 Repair & Maint.-Buildings 539-5100 Office Supplies 539-5200 Supplies 539-5210 Gas & Oil 539-5230 Uniforms 539-5240 Minor Equipment 539-5400 Books, Subscriptions & Dues Total Other General Government 01-540 =V'SPORTATION 541-1200 Salaries & Benefits 541-2400 Workers Comp. Insurance 541-4300 Electric & Gas Service 541-4400 Rentals -Equipment 541-4500 Insurance, Liability & Casualty 541-4600 Repair & Maint.-Equipment 541-4620 Repair & N.aint.-Vehicles 541-4630 Repair & Maint.-St. Signs 541-5210 Gas & Oil 541-5220 Tires & Batteries 541-5230 Uniforms ,A I_r.')nn iyy4 - .. _ - : - ! Equiprrent 541-5250 Sidewalk Repair 541-5300 Road Materials 541-6300 Capital Outlay/Sts. & Sidewalks 541-6400 Capital Outlay -Equipment Total Transportation ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 51,638 59,385 59,385 63,144 1,194 1,320 1,371 1,900 2,094 2,000 2,000 2,300 317 420 420 420 2,512 1,500 1,200 1,200 1,496 1,500 1,600 1,600 170 500 500 500 436 220 220 220 4,140 2,000 2,000 2,000 287 520 520 520 661 1,720 11720 1,720 493 600 500 500 175 350 350 350 825 550 550 550 88 150 150 150 66,526` 72,735 72,486 77,074 105,409 113,522 113,522 117,358 3,874 4,270 41,436 6,210 65,849 78,200 73,000 75,000 -0- 500 500 500 6,573 7,230 7,946 11,120 2,873 2,000 2,000 2,000 2,646 3,150 3,150 3,150 3,519 4,300 4,300 4,300 7,123 6,500 6,500 6,500 355 1,045 1,045 1,045 476 770 770 770 1,164 700 700 700 1,602 1,400 2,800 2,800 4,681 7,000 7,000 7,000 26,350 97,050 97,050 137,000 53,900 18,000 18,000 -0- 286,394 345,637 342,719 375,453 PUBLIC WORKS DEPARTMENT CODE CLASSIFICATION 01-560 ANIMAL CONTROL 562-1200 Salaries & Benefits 562-2400 Workers Comp. Insurance 562-4500 Insurance, Liability & Casualty 562-4620 Repair & Maint.-Vehicles 562-4900 Other Current Charges 562-5210 Gas & Oil 562-5230 Uniforms 562-5240 Minor Equipment 562-5260 Dog Food Total Animal Control 01-570 PARKS AND RECREATION 572-1200 Salaries & Benefits 572-2400 Workers Comp. Insurance 572-4300 Electric & Gas Service 572-4310 Water & Sewer Service 572-4500 Insurance, Liability & Casualty 572-4600 Repair & Maint.-Equipment 572-4610 Repair & Maint.-Buildings, 572-4620 Repair & Maint.-Vehicles 572-4640 Repair & Maint.-Parks/Trees 572-4900 Other Current Charges 572-5210 Gas & Oil 572-5220 Tires & Batteries 572-5230 Uniforms 572-5240 Minor Equipment 572-6310 Capital Outlay-Rec. Facilities 572-6320 Capital Outlay -Landscaping 572-6400 Capital Outlay -Equipment Total Parks and Recreation TOTAL PUBLIC WORKS ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 8,090 8,590 8,590 9,039 217 240 249 350 105 120 124 175 -0- 440 440 200 69 75 75 75 598 650 650 650 77 115 115 115 9 125 125 125 83 100 100 100 9,248 10,455 10,468 10,829 63,469 78,080 69,000 76,936 1,744 1,920 1,995 2,790 13,510 17,000 17,000 17,000 4,565 4,025 5,200 4,025 3,367 3,710 3,824 5,350 1,984 2,500 2,500 3,500 10,409 6,500 6,500 6,500 454 1,300 1,300 11,300 23,120 5,500 5,500 5,500 109 110 110 110 3,341 3,572 3,572 3,572 257 250 250 250 273 650 650 650 662 550 690 550 1,909 4,000 4,000 -0- 827 1,000 1,000 5,000 -0- -0- -0- -0- 130,000 130,667 123,091 133,033 492,168 559,494 548,764 596,389 :ODE CLASSIFICATION SPECIAL ACTIVITIES ACTUAL BUDGET ESTIMATED 1983-84 1984-85 1984-85 )1-570 LIBRARY >71-4500 Insurance, Liability & Casualty i71-8210 Contributions & Subsidies > 7200 Debt Service i71-6200 Capital Outlay -Building TOTAL LIBRARY )1-570 RECREATION & YOUTH PROGRAMS )79-8200 General Expense i1-550 OTHER ECONOMIC ENVIRONMENT )59-5400 Subscription & Dues 1-550 C01,1MITTEE EXPENSE ,59-8200 Contribution & Subsidies 527 527 543 738 33,000 38,000 38,000 38,500 9,805 9,549 9,550 9,306 36,422 -0- 70,171 -0- 79,754 48,076 118,264 48,544 4,878 5,000 5,000 5,000 1,405 2,500 2,500 2,500 8,666 1,000 800 1,000 TOTAL SPECIAL ACTIVITIES 94,703 56,576 126,564 57,044 17 SANITATION FUND SANITATION DEPARTMENT C,')DE CLASSIFICATION TEVENUES AND EXPENDITURES REVENUES - Service Fees Interest Income T�?TAL REVENUES LISS: EXPENDITURES I.SI INCCME (LOSS) SUBSIDY FROM GENERAL FUND S1,.-3SIDY FROM CAPITAL REP. FUNDS RSERVE ALLOCATION TOTAL sA"-ANCES : Se_�inning Cash Balance Ir:,ome (LOSS) A(� j ustments E :DING CASH BALANCE ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 165,717 712,000 172,000 259,000 4,559 1,500 5,000 2,300 170,276 173,500 177,000 261,300 227,683 217,453 216,131 237,074 (57,407) (43,953) (39,131) 24,226 18,525 20,000 20,000 -0- 25,300 -0- -0- -0- 13,582 23,953 19,131 -0- -0- -0- -0- 24,226 66,295 38,205 52,713 33,582 (57,407) (43,953) (39,131) 24,226 43,825 20,000 20,000 -0- 52,713 14,252 33,582 57,808 CODE CLASSIFICATION SANITATION DEPART 1ENT ACTUAL 1983-84 49-530 SANITATION -EXPENDITURES 534-1200 Salaries & Benefits 534-2400 Workers Comp. Insurance 534-3200 Audit Expense 534-4200 Postage & Freight 534-4500 Insurance, Liability & Casualty 534-4600 Repair & Maint.-Equipment 534-4620 Repair & Maint.-Vehicle 534-4900 Other Current Charges 534-4930 Landfill Charges 534-4940 Administrative Services 534-4950 Uncollectable Accounts 534-5210 Gas & Oil 534-5220 Tires & Batteries 534-5230 Uniforms 534-5240 Minor Equipment 534-6400 Capital Outlay 122,662 7,387 1,900 1,863 3,834 151 10,616 334 18,747 22,355 540 14,618 3,058 1,259 241 BUDGET 1984-85 128,871 7,830 1,900 2,500 4,220 300 6,900 150 20,000 22,355 800 17,500 2,750 1,177 200 -0- ESTIMATED 1984-85 128,871 8,135 1,900 2,500 4,350 300 6,900 150 22,000 22,355 543 14,000 2,750 1,177 200 -0- •?••. as • . .. 136,442 11,500 2,100 2,500 6,100 300 6,900 150 30,000 22,355 600 14,000 2,750 1,177 200 -0- TOTAL SANITATION 227,683 2171,453 216,131 237,074 1a UTILITIES FUND P 91' ' � 91• � .91 CODE CLASSIFICATION ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 41-340 LATER DEPARTMENT REVENUES: 3433-3100 Water Sales 3311,722 338,000 355,000 360,000 3433-3200 Tapping Fees 22,669 15,000 15,000 15,000 3433-3300 Hydrant Rental -0- 5,650 5,650 -0- 3433-3500 Miscellaneous 5,850 2,000 3,500 2,500 3433-5400 Interest 20,269 18,500 18,000 11,000 TOTAL LATER REVENUES 380,510 379,150 3971150 388,500 LESS: OPERATING EXPENDITURES 312,358 313,196 331,602 340,147 NET INCOME OR (LASS) 68,152 65,954 65,548 481353 SEWER DEPARTMENT REVENUES: 3435-3500 Miscellaneous 4,412 1,200 5,300 2,500 3435-5100 Sewer Service Fees 434,810 442,000 446,000 456,000 3435-5200 Connection Fees 900 1,500 1,800 1,800 3435-5400 Interest 41,018 35,000 35,000 11,000 TOTAL SEWER REVENUES 481,140 479,700 488,100 471,300 LESS: OPERATING EXPENDITURES 464,377 515,138 492,741 508,545 N= INCOME OR (LASS) 16,763 (35, 438) (4,641) (37,245) WATER AND SEWER NET INCOME OR (LOSS) 84,915 30,516 60,907 11,108 BALANCE: Beginning Cash Balance 457,822 592,527 542,737 278,644 Income (LOSS) 84,915 30,516 60,907 11,108 Non -Operating Outlay -0- -0- 325,000 -0- ENDING CASH BALANCE 542,737 623,043 278,644 289,752 ?n - CODE CLASSIFICATION ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 41-530 533-1200 Salaries & Benefits 95,194 86,915 100,094 96,936 533-2400 Workers Camp. Insurance 2,133 2,350 2,442 3,420 533-3100 Prof. Services (Lab., Eng.) 5,536 3,500 3,309 3,500 533-3110 Legal Expense -0- 100 -0- -0- 533-3200 Audit Expense 2,000 2,000 2,000 2,300 533-4000 Travel & Per Diem 641 1,500 885 1,500 533-4100 Telephone 2,805 2,800 2,503 2,800 533-4200 Postage & Freight 11820 1,635 2,105 2,200 533-4300 Electric & Gas Service 47,000 49,900 48,963 52,900 533-4310 Water & Sewer Service 145 250 58 100 533-4400 Equipment Rental 70 200 -0- 200 533-4500 Insurance, Liability & Casualty 1,891 2,080 2,144 3,000 533-4600 Repair & Maint.-Equipment 3,630 4,000 4,000 4,000 533-4610 Repair & Maint.-Buildings 17 1,000 300 1,000 533-4620 Repair & Maint.-Vehicles 1,016 500 2,187 1,000 =33-4650 Repair & Maint.-Meters 5,019 6,000 3,545 6,000 533-4660 Repair & Maint.-Tanks 955 1,500 -0- -0- 533-4670 Repair & Maint.-Systems 10,975 3,500 8,163 3,500 533-4940 Administrative Services 13,763 13,763 13,763 13,763 '::)33-4950 Uncollectable Accounts Expense 910 900 675 750 33-5200 Other Operating Supplies 1,885 3,300 3,300 3,300 533-5210 Gas & Oil 2,384 4,000 2,467 4,000 533-5220 Tires & Batteries 501 500 350 500 533-5230 Uniforms 655 200 200 200 533-5240 Minor Equipment 4,008 1,000 1,800 1,000 533-5270 Chlorine 5,530 3,600 5,059 6,278 33-5400 Books, Subscriptions & Dues 204 200 197 200 533-6200 Capital Outlay -Buildings -0- -0- -0- -0- 533-6400 Capital Outlay -Equipment 26,441 21,093 21,093 21,800 533-7200 Debt Service 75,230 100,000 100,000 100,000 Subtotal Water Department 312,358 318,286 331,602 336,147 Contingencies -0- 4,000 -0- 4,000 TOTAL t,1ATER DEPART= 312,358 322,286 331,602 340,147 ��►�li� DI' S G IulYl►Y CODE CLASSIFICATION 41-530 ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 535-1200 Salaries & Benefits 61,824 70,737 69,686 78,154 535-2400 Workers Comp. Insurance 2,006 2,210 2,296 3,200 535-3100 Prof. Services (Lab., Eng.) 18,144 15,000 27,561 150P000 535-3110 Legal Expense -0- 100 -0- -0- 535-3200 Audit Expense 3,000 3,000 3,000 3,300 535-4000 Travel & Per Diem 1,178 1,000 1,000 1,000 535-4100 Telephone 1,244 1,300 1,197 1,300 535-4200 Postage & Freight 1,904 1,700 2,124 2,200 535-4300 Electric & Gas Service 71,429 95,000 68,892 95,000 535-4310 Water & Sewer Service 374 400 400 400 535-4400 Equipment Rental 31 150 -0- 150 535-4420 Rent & Leases (Land & Buildings) 579 -0- -0- -0- 535-4500 Insurance, Liability & Casualty 3,820 3,250 3,350 4,700 535-4600 Repair & Maint.-Equipment 15,071 11,940 14,947 15,000 535-4610 Repair & Maint.-Buildings 713 1,500 600 1,500 535-4620 Repair & Maint.-Vehicles 618 850 1,995 1,000 535-4670 Repair & Maint.-Systems 3,529 29,268 25,000 21,200 535-4940 Administrative Services 17,741 171,741 17,741 17,741 535-4950 Uncollectable Accounts Expense 1,024 1,200 942 1,000 535-5200 Other Operational Supplies 3,048 3,000 1,200 3,000 535-5210 Gas & Oil 2,614 4,000 2,155 4,000 535-5220 Tires & Batteries 419 600 350 600 535-5230 Uniforms 543 300 -0- 300 535-5240 Minor Equipment 874 1,000 3,000 1,000 535-5270 Chlorine 2,795 4,200 1,401 1,800 535-5280 Sewage Pretreat Chemicals 13,616 18,000 18,425 19,000 535-5290 Laboratory Supplies 1,453 2,300 1,500 2,300 535-5400 Books, Subscriptions & Dues 66 200 200 200 535-6200 Capital Outlay -Buildings -0- -0- -0- -0- 535-6400 Capital Outlay -Equipment 5,369 6,800 5,779 10,500 535-7200 Debt Service 229,351 220,000 218,000 200,000 Subtotal Sewer Department 464,377 516,746 492,741 504,545 Contingencies -0- 4,000 -0- 4,000 TOTAL SEWER DEPARTMENT 464,377 520,746 492,741 508,545 NOTE: 535-4670 Grove Maintenance 12,000 Sewer Line Clean Out 6,000 Drying Bed Sand 200 Manhole Maintenance -0- Sludge Removal 3,000 9? FEDERAL REVENUE SHARING CITY OF CLERMONT BUDGET 1985-86 FEDERAL REVENUE SHARING SOUPCE OF FUNDS: Beginning Balance $ 19,669 Estimated Federal Revenue $ 57,203 Interest $ 3,100 TOTAL FUNDS AVAILABLE EXPENDITURES: A,c7inistration $ 8,950 Police $ 2,152 Public 'Corks $ 7,000 Fire $ 10,850 FINDING BALANCE: 23. $79,972 S25,952 $51,020 CITY OF CLERMONT A►°lj,A1j57,PMpvC SALARIES - S 1984-1985 I C7' "ice! DER 5 FINANCE DIRECTOR/CITY CLERK J rm ems, 3�'�" 2 PUBLIC WORKS DIRECTOR 31 1L 2 2-9-i096 UTILITIES DIRECTOR � 38 2-7;020 I POLICE CHIEF 3��uv 2ir, -11 e C'9'HM"ENPORCEMENT/BUILDING OFFICIAL ; - ao 22T94Z CITY OF CLERMONT BUDGET AMENDMENTS -GENERAL FUND GF #1 Increase Insurance, Liabilities and Causalty $2965 Increase Workers Compensation Insurance 1205 $4170 To amend the current year budget from General Fund Reserves to reflect the premium quoted in the 1985-86 Commercial Insurance Bid. GF #2 Public Works - Transportation Increase Capital Outlay -Street and Sidewalks $78,533 To amend the current year budget from General Fund Reserves to carry forward unexpended funds at September 30, 1985. GF #3 Public Works - Transportation Increase Repair and Maintenance -Vehicles $10,581 To amend the current year budget from General Fund Reserves to repair the city's Bucket truck. A budget amendment in this amount was made to the 1984-85 General Fund Budget on September _1G, 1985. However, the funds were not expended as of September 30, 1985. GF #4 Public Works - Parks and Recreation 1 Increase Capital Outlay — Recreation Facilities 14000 To amend the current year budget from General Fund reserves to;construct a wooden pier at the West Beach.. Funds were budgeted in this amount in the 1984-85 budget but were not used. TOTAL $97, 284 SF 11 CITY OF CLERMONT BUDGET AMENDMENTS -SANITATION FUND 19.85- 86 Increase Insurance, Liabilities - Casualty $ 445 Increase Workers Compensation Insurance 770 $1215 To amend the current year budget from Sanitation Fund Reserves to reflect the premium quoted in the 1985-86 Commercial In- surance bid. • r OF #1 CITY OF CLERMONT BUDGET AMENDHENTS-UTILITIES FUND Increase Insurance, Liabilities - Casualty $ 560. Increase Workers Compensation Insurance 439_ $$ 9.99. To amend the current year budget from Utility Fund Reserves to reflect the premium quoted in the 1985-86 Commercial Insurance Bid. OF #2 Water Department Increase Salaries and Benefits $5970 To amend the current year budget from Utilities Fund Reserves for the part-time salaries for the replacement of the old galvanized water lines. The amount represents unexpended funds for this purpose as of September 30, 1985. CITY OF CLERMONT CHART OF ACCOUNTS GENERAL FUND ASSETS Central Checking Payroll Petty Cash Accounts Receivable -Returned Checks -Utility Service -Lot Mowing -Cemetery Sales -Other Paving Liens Receivable Tax Certificates Receivable Other Liens Receivable Broom St. Paving Assesment Rec. ACCOUNT NUMBERS 1985-86 1984-85 01 101.0100 01 101.0900 113=41PA"I toil] 01 115.0100 01 115.0200 01 115.0300 01 115.0400 01 115.0900 01 121.0100 01 121.0200 01 121.0300 01 121.0400 Due from Other Funds -Water & Sewer Fund 01 131.0200 -Sanitation Fund 01 131.0300 -Utility Benefit Fee Fund 01 131.0400 -Capital Improvement Fund 01 131.0500 -Improve,Repair & Replace Fd 01 131.0600 -Gas & Oil Revenue Fund 01 131.0700 -Federal Revenue Sharing Fund01 131.0800 Inventory -Gasoline -Oil 01 141.0100 01 141.0200 01 101.100 01 101.400 01 102.100 01 115.100 01 115.300 01 115.400 01 115.200 01 115.500 01 121.100 01 121.200 01 121.300 01 121.400 01 131.200 01 131.200 01 131.200 01 131.200 01 131.200 01 131.200 01 131.300 01 141.100 01 141.200 1 CITY OF CLERMONT CHART OF ACCOUNTS GENERAL FUND ACCOUNT NUMBERS ASSETS (cont.) 1985-86 1984-85 Investments -General Fund -Savings 01 151.0101 151.100 -Repurchase Agreements 01 151.0102 151.500 -State Brd. of Administration 01 151.0103 151.500 -Certificate of Deposit 01 151.0104 151.500 Excise Tax -Savings 01 151.0200 151.200 Investments -Recreation Fund -Savings 01 151.0301 151.400 -Repurchase Agreements 01 151.0302 -State Brd.of Administration 01 151.0303 151.14 -Certificate of Deposit 01 151.0304 Investment -Capitol Replacement Fund -Savings 01 151.0501 151.802 -Repurchase Agreements 01 151.0502 -State Brd.of Administration 01 151.0503 151.700 -Certificate of Deposit 01 151.0504 ACCOUNTS NUMBERS LIABILITIES 1985-86 1984-85 Accts. Payable -Trade Accts. Payable -Lot Mowing Accts. Payable -Other Due to Water & Sewer Fund Due to Sanitation Fund Due to Utility Benefit Fee Fund Due to Capitol Improvement Fund Due to Improve,Repair&Replace.Fund Due to Gas & Oil Revenue Fund Due to Fed. Rev. Sharing Fund Due to Cemetery Perp. Care Fund 01 202.0100 01 201.0 01 202.0200 01 202.100 01 202.0900 01 202.200 01 207.0200 01 207.100 01 207.0300 01 207.100 01 207.0400 01 207.0500 01 207.0600 01 207.0700 01 207.0800 01 207.100 01 207.0900 01 207.100 Oro CITY OF CLERMONT CHART OF ACCOUNTS GENERAL FUND Wages Payable Payroll Ded. Pay. -Health & Life Payroll Ded. Pay. -Federal WH.Tax Payroll Ded. Pay.-Empl. Dep. Life Payroll Ded. Pay.-F I C A Payroll Ded. Pay.-Empl. Unif.D&S Payroll Ded. Pay. -I C M A Payroll Ded. Pay.-Clk. Circuit Ct. Sign Deposits Deferred Revenue Police Bonds Tax Certificates Reserve for Excise Tax FUND BALANCE ACCOUNT NUMBERS 1985-86 1984-85 02 216.0100 01 216.100 01 218.0100 01 218.100 01 218.0200 01 218.300 01 218.0300 01 218.400 01 218.0400 01 218.210 01 218.0500 01 220.100 01 218.0600 01 218.600 01 218 0700 01 220.0100 01 220.200 01 223.0100 01 223.000 01 229.0200 01 229.100 01 229.0300 01 229.200 01 247.0100 01 247.100 01 271.0100 01 271.100 3 CITY OF CLERMONT CHART OF ACCOUNTS WATER AND SEWER FUND ASSETS ACCOUNT NUMBERS 1985-86 1984-85 Central Checking -Water and Sewer -Revenue 41 101.0100 41 101.30 -Operational and Maintenance 41 101.0200 41 101.200 -Construction 41 101.0300 41 101.300 -Water Meter Deposit 41 101.0400 41 101.33 Payroll -Water and Sewer 41 101.0900 41 101.41 Cash with Fiscal Agent -1970 Revenue Bond 41 103.0100 41 103.70 -1972 Refunding Bond 41 103.0200 41 103.72 Accounts Receivable -Returned Checks 41 115.0100 41 115.20 -Other 41 115.0900 41 115.10 1972 Sewer Assessments Receivable 41 121 0100 41 121.72 1976 Sewer Assessments Receivable 41 121.0200 41 121.76 Sewer Collection Charges 41 121.0300 41 121.73 Due from Other Funds -General Fund 41 131.0100 41 131.02 -Sanitation Fund 41 131.0300 41 131.01 -Utility Benefit Fee Fund 41 131.0400 -Capital Improvement Fund 41 131.0500 41 131.300 -Improve., Repair & Replace.Fund 41 131.0600 41 131.500 Due from Other Agencies -Farmers Home Administration #1 41 133.0100 41 133.2 -Farmers Home Administration #2 41 133.0200 -Enviornmental Protection Agency 41 133.0300 Inventory 41 141.0100 41 141.100 CITY OF CLERMONT CHART OF ACCOUNTS WATER AND SEWER FUND ASSETS(cont.) Investment Water and Sewer Fund -Savings 41 -Repurchase Agreements 41 -State Brd.of Administration4l -Certificate of Deposit 41 ACCOUNTS NUMBERS 1985-86 1984-85 151.0101 151.100 151.0102 151.0103 151.120 151.0104 Water and Sewer Meter Deposit -Savings 41 151.0201 -Repurchase Agreements 41 151.0202 -State Brd.of Administration4l 151.0203 -Certificate of Deposit 41 151.0204 Utility Benefit Fees Fund -Savings 41 151.0301 -Repurchase Agreements 41 151.0302 -State Brd.of Administration4l 151.0303 -Certificate of Deposit 41 151.0304 Capital Improvement Fund -Savings 41 151.0401 -Repurchase Agreements 41 151.0402 -State Brd.of Administration4l 151.0403 -Certificate of Deposit 41 151.0404 Improve.,Repair & Replace. Fund -Savings 41 151.0501 -Repurchase Agreements 41 151.0502 -State Brd.of Administration4l 151.0503 -Certificate of Deposit 41 151.0504 Minnehaha Assessment -Savings 41 151.0601 -Repurchase Agreements 41 151.0602 -State Brd.of Administration4l 151.0603 -Certificate of Deposit 41 151.0604 151.200 151.130 151.300 151.310 151.702 151.707 151.763 5 CITY OF CLERMONT CHART OF ACCOUNTS WATER AND SEWER ASSETS(cont.) ACCOUNTS NUMBERS 1985-86 1984-85 1972 Refunding Bond Sinking Fund -Savings 41 151.0701 151.700 -Repurchase Agreements 41 151.0702 -State Brd.of Administration4l 151.0703 151.7011 -Certificate of Deposit 41 151.0704 1972 Ref. Bond Sinking Fund Res. -Savings 41 151.0801 -Repurchase Agreements 41 151.0802 151.706 -State Brd.of Administration4l 151.0803 -Certificate of Deposit 41 151.0804 1976 Bond Sinking Fund -Savings 41 151.0901 151.761 -Repurchase Agreements 41 151.0902 -State Brd.of Administration4l 151.0903 151.7611 -Certificate of Deposit 41 151.0904 1976 Bond Sinking Fund Reserve -Savings 41 151.1001 -Repurchase Agreements 41 151.1002 151.762 -State Brd.of Administration4l 151.1003 -Certificate of Deposit 41 151.1004 1980 Bond Sinking Fund -Savings 41 151.1101 151.803 -Repurchase Agreements 41 151.1102 -State Brd.of Administration4l 151.1103 -Certificate of Deposit 41 151.1104 1980 Bond Sinking Fund Reserve -Savings 41 151.1201 -Repurchase Agreements 41 151.1202 151.804 -State Brd.of Administration4l 151.1203 -Certificate of Deposit 41 151.1204 3 CITY OF CLERMONT CHART OF ACCOUNTS WATER AND SEWER FUND ASSETS(CONT.) ACCOUNTS NUMBERS 1985-86 1985-84 1982 Bond Sinking Fund Const. -Savings 41 151.1301 151.182 -Repurchase Agreement 41 151.1302 -State Brd.of Administration4l 151.1303 -Certificate of Deposit 41 151.1304 Unamortized Bond Discount -1970 Revenue Bond 41 157.0700 41 151.70 Land 41 161.0100 41 161.100 Buildings 41 162.0100 41 161.100 Allowance for Depreciation -Buildings 41 163.0100 41 163.100 Water Plant & Distribution Systems 41 164.0100 41 164.100 Sewer Plant & Collection Systems 41 164.0200 41 164.200 Allowance for Depreciation -Water Plant -Distribution System 41 165.0100 41 165.100 -Sewer Plant -Collection System 41 165.0200 41 165.200 Equipment and Tools Furniture and Fixtures Automobiles Allowance for Deprecaiation 41 166.0100 41 166.100 41 166.0200 41 166.200 41 166.0300 41 166.300 -Equipment and Tools 41 167.0100 41 167.100 -Furniture and Fixtures 41 167.0200 41 167.200 -Automobiles 41 167.0300 41 167.300 Construction in Progress -Interceptor Line 41 169.0100 41 169.100 -Sprayfield 41 169.0200 41 169.200 -Seminole Well Housing 41 169.0300 41 169.300 -Sewage Treatment Plant (201) 41 169.0400 41 169.400 7 CITY OF CLERMONT CHART OF ACCOUNTS WATER AND SEWER ACCOUNT NUMBERS LIABILITIES 1985-86 1984-85 Accounts Payable-T ade 41 202.0100 Due to Other Funds -General Fund 41 207.0100 -Sanitation Fund 41 207.0300 -Utility Fund 41 207.0400 -Capitol Improvement Fund 41 207.0500 -Improve.Repair.&Replace.Fund 41 207.0600 -Gas & Oil Revolving Fund 41 207.0700 Interest Payable -1972 Refunding Bond -1976 Revenue Bond -1980 Revenue Bond Wages Payable Customer Deposits Vacation Payable Bonds Payable -1972 Refunding Bonds -1976 Revenue Bonds -1980 Revenue Bonds RETAINED EARNINGS 41 215.0100 41 215.0200 41 215.0300 41 202.100 41 207.100 41 207.200 41 207.0500 41 207.500 41 207.110 41 215.730 41 215.760 41 215.800 41 216.0100 41 216.000 41 220.0100 41 220.100 41 229.0100 41 216.100 41 233.0100 41 234.730 41 233.0200 41 233.760 41 233.0300 41 234.800 41 272.0100 41 271.100 8 CITY OF CLERMONT CHART OF ACCOUNTS SANITATION FUND ASSETS Central Checking Payroll Accounts Receivable -Returned Checks -Utility Services -Other Due from other Funds -General Fund -Water and Sewer Fund Investments ACCOUNT NUMBERS 1985-86 1984-85 49 101.0100 49 101.20 49 101.0900 49 101.4 49 115.0100 49 115.1 49 115.0200 49 115.3 49 115.0900 49 131.0100 49 131.2 49 131.0200 49 131.2 -Savings 49 151.0100 49 151.2 -Repurchase Agreements 49 151.0200 49 151.2 -State Brd. of Administration 49 151.0300 49 151.2 -Certificate of Deposit 49 151.0400 49 151.2 Equipment 49 166.0100 49.166.1 Allowance for Depreciation -Equip. 49 167.0100 49.167.1 9 CITY OF CLERMONT CHART OF ACCOUNTS SANITATION FUND LIABILITIES Accounts P yable-Trade Due from Other Funds -General Fund -Water and Sewer Fund Wages Payable Vacation Payable ACCOUNT NUMBERS 1986-85 1984-85 49 202.0100 49 207.0100 49 207.0200 49 216.0100 49 229.0100 Contribution from Other Funds -General Funds 49 251.0100 -Federal Revenue Sharing Fund 49 251.0200 RETAINED EARNINGS 49 272.0100 49 202.1 49 207.2 49 207.3 49 216.0 49 216.1 49 251.1 49 251.2 49 272.1 10 CITY OF CLERMONT ADMINISTRATIVE SALARIES 1985-1986 City Manager Public Works Director Police Chief Utilities Director Finance Director City Planner $35, 343 3,)"0 31,162 34T4g O 28,938 4-4 ►� 31�Vvo 26,500 -+ I �g�g3fs z� 2-4 0 y \, 6 n REVENUE & EXPENSE REPORT MAY, 1986 GENERAL, FUND ANALYSIS OF CASH MAY, 1986 BEGINNING CASH BALANCE $1, 2 0 6, 7 7 4 TOTAL REVENUE 94,235 EXPENDITURES Administration 22,316 Police 34,937 Fire 2,697 Public Works 40,082 Special Activities 9,584 TOTAL EXPENDITURES (109,616) ADJUSr11-1ENTS TO CASH BALANCE Increasein Receivables (4,949) Decreasein Payables (71 115 ) Increasein Fuel Inventory (776) Other 2,327 TOTAL ADJUS'II,1ENTS (10, 513 ) ENDING CASH BALANCE $1, 18 0 , 8 8 0 BREAKDOWN OF CASH SENERAL FUND CHECKING (34,607) INVESTMENTS 1,215,487 DOTAL $1, 180, 880 RODE CLASSIFICATION BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) MAY DATE BUDGET rAXEs 311-1000 Advalorem Tax 231,000 15,912 221,197 9,803 313-1001 Franchise Fees 200,000 19,148 143,982 56,018 314-1002 Utility Service Tax 200,000 2,760 136,400 63,600 TOTAL 631,000 37,820 501,579 129,421 LICENSES & PERMITS 321-2000 Professional or Occupational 17,000 114 4,874 12,126 322-1003 Building Permits -0- -0- 85 (85) 329-1004 Other Licenses & Permits 4,500 136 3,053 1,447 TOTAL 21,500 250 8,012 131488 WrERGOVERNMENTAL Cigarette Tax 2� Additional 30,000 2,442 19,102 10,898 35- 00 335-1200 State Revenue Sharing 156,000 13,572 98,888 570,112 335-1300 Local Option Gasoline Tax 120,000 9,455 65,405 54,595 335-1400 Mobile Home License 71700 24 545 7,155 335-1500 Alcoholic Beverage License 5,300 771 5,480 (180 ) 335-2100 Fire Insurance Premium Tax 5,118 -0- -0- 5,118 335-2200 Casualty Insurance Premium Tax 15,606 -0- -0- 15,606 336-2009 Sales Tax 146,000 13,949 107, 860 38,140 338- 8100 County Occupational License 6,700 227 120,123 (5,423) 338-8200 Contrib. from Natural Gas Dist. -0- -0- -0- -0- TOTAL 492,424 40,440 309,403 183,021 YTHER A3-9100 Lot Mowing 100 -0- (396) 496 347-2101 Activity Fees 1,500 400 440 1,060 351-3900 Boat Ramp Fees 2,000 -0- -0- 2,000 351-1005 Fines & Forfeitures 35,000 3,710 21,369 13,631 361--1006 Interest 105,000 3,539 62,301 42,699 362-1007 Rentals 13,000 966 7,700 5,300 364-1101 Memorial Sales 500' (29) 427 73 364-4300 Surplus Equignent Sales 2,000 11758 1,758 242 366-9000 Contributions and Reimbursements 10,000 498 5,750 44,250 369-4000 Administration Services Asses. 53,859 44,488 35,906 17,953 169-9001 Miscellaneous 4,000 395 4,912 (912 ) TOTAL 226,959 15,725 140,167 86,792 TOTAL GOAL FUND REVENUE 1,371,883 94,235 959,161 412,722 GENERAL FUND EXPENDITURES ADMINISTRATION CODE CLASSIFICATION BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) MAY DATE BUDGET LEGISLATIVE (CITY COUNCIL) 511-1200 Salaries & Benefits 40,800 400 31,238 1,562 511-3100 Professional Services 1,500 -0- -0- 1,500 511-4000 Travel & Per Diem 2,000 -0- 153 1,847 511-4800 Advertising 2,000 797 1,681 319 511-4900 Other Current Charges 1,600 -0- 1,002 598 511-6400 Capital Outlay -0- -0- -0- -0- TOTAL 11,900 1,197 6,074 5,826 EXECUTIVE (CITY MANAGER & SDC3 E!MY) 512-1200 Salaries & Benefits 60,520 4,953 40,927 19,593 512-4000 Travel & Per Diem 1,250 5 161 1,089 512-4500 Insurance, Liability & Casualty 1,017 -0- 961 56 512-4620 Repair & Maint.-Vehicles 500 14 226 274 512-4900 Other Current Charges 375 (7) 23 352 512-5210 Gas & Oil 850 54 440 410 512-5220 Tires & Batteries 200 -0- 42 158 512-5400 Books, Subscriptions & Dues 650 31 453 197 TOTAL 65,362 5,050 43,233 22,129 FINANCE & ADMINISTRATION (FIN.DIR., CLERICAL) 513-1200 Salaries & Benefits 911,165 7,602 56,932 34,233 513- 2400 Workers Comp. Insurance 374 -0- 612 (2 3 8 ) 513-3100 Professional Services 2,000 -0- -0- 2,000 513-3200 Audit Fee 6,300 -0- 6,300 -0- 513-4000 Travel & Per Diem 1,000 60 1; 0 6 3 (6 3 ) 513- 4100 Communications 2,500 280 2,066 434 513-4300 Electric & Gas Service 2,500 235 1,518 982 513-4310 Water & Sewer Service 300 36 244 56 513-4500 Insurance, Liability & Casualty 3,646 -0- 4,829 (1,183) 513-4600 Repair & Maint.-Eq i F ment 9,800 123 10,068 (26 8 ) 513- 4610 Repair & Maint.-Buildings 2,050 58 795 1,255 513-49 00 Other Current Charges 550 -0- 11 539 513-5100 Office Supplies 5,600 43 2,271 3,329 513-5400 Books, Subscriptions & Dues 300 275 882 (582) 513-6400 Capital Outlay 3,000 926 11054 1,946 TOTAL 131,085 9,638 88,645 42,440 3 11D1 121' . 11 CODE CLASSIFICATION BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) MAY DATE BUDGET LEGAL COUNSEL (CITY ATIORNEY) 514-3100 Professional Services 10,800 750 6,000 4,800 514-4000 Travel & Per Diem 200 -0- 11 189 514- 4900 Other Current Charges 50 -0- -0- 50 514-5400 Books, Subscriptions & Dues 450 -0- 89 361 TOTAL 11,500 750 6,100 5,400 OTHER GENERAL G0VE?JZ1ENT 519-3100 Professional Services 15,400 513 1,963 13,437 519-4500 Insurance, Liability & Casualty 71188 -0- 8 , 816 (1,628) 519- 4900 Other Current Charges 3,000 46 2,494 506 TOTAL 25,588 559 13,273 12,315 PLANNING 524-1200 Salaries & Benefits 40,750 3,193 13,102 27,648 524-2400 Workers Comp. Insurance 1,045 -0- 1,166 (121) 524-3100 Professional Services -Engineering 7,000 1,065 6,910 90 524-3110 Professional Services -Microfilm 2,500 -0- -0- 2,500 524-4000 Travel & Per Diem 650 168 2,554 (1,904) 524-4500 Insurance, Liability & Casualty 860 -0- 841 19 524-4620 Repair & Maint. Vehicles 300 192 199 101 524-5100 Office Supplies 600 275 457 143 524-5210 Gas & Oil 800 16 144 656 524-5220 Tires & Batteries 200 36 36 164 524-5400 Books, Subscriptions & Dues 200 177 415 (215 ) 524-6400 Capital Outlay -0- -0- -0- -0- TOTAL 54,905 5,122 25,824 29,081 TOTAL ADMINISTRATION 300,340 22,316 183,149 117,191 Nat IN* • If al i� CODE CLASSIFICATION BUDGET 1985-86 MONTH OF MAY YEAR TO DATE UNDER (OVER) BUDGET 521-1200 Salaries & Benefits 361,936 28,760 220,513 141,423 521-1210 Salaries -Part Time -0- -0- -0- - 0 - 521-2400 Workers Camp. Insurance 5,880 -0- 6,524 (6 4 4 ) 521-4000 Travel & Per Dian 860 -0- 3 857 521-4100 Telephone 1,000 490 694 306 521-4300 Electric & Gas Service 5,600 475 3,475 2,125 521-4310 Water & Sewer Service 650 114 352 298 521-4500 Insurance, Liability, & Casualty 8,029 1,608 13,255 (5,226) 521-4600 Repair & Maint.-Equipment 1,900 483 1,083 817 521-4610 Repair & Maint.-Buildings 1,541 100 760 781 521-4620 Repair & Maint. Vehicles 3,000 342 2,702 298 521- 4900 Other Current Changes 700 829 2,057 (113 5 7) 521-4910 Investigative Expense 900 184 715 185 521-5100 Office Supplies 3,900 83 2,717 1,183 521-5210 Gas & Oil 18,000 1,150 10,359 7,641 521-5220 Tires & Batteries 10,352 319 963 389 521-5230 Uniforms 3,500 -0- 759 20,741 521-5400 Books, Subscriptions & Dues 105 -0- -0- 105 521-6400 Capital Outlay -Equipment -0- -0- -0- -0- TOTAL POLICE 418,853 34,937 266,931 151,922 r, GENERAL FUND EXPENDITURES FIRE DEPARTMENT CLASSIFICATION BUDGET 1985-86 MONTH OF MAY YEAR TO DATE UNDER (OVER) BUDGET 522-1200 Salaries & Benefits 10,000 603 31,738 6,262 522-4000 Travel & Per Diem 150 -0- 115 35 522-4100 Telephone 650 (369) 240 410 522-4500 Ins., Liab. & Casualty 4,344 -0- 4,435 (91) 522-4600 Rep. & Maint.-Equipment 406 2 791 (385) 522-4610 Rep. & Maint.-Buildings 100 23 431 (331) 522-4620 Rep. & Maint.-Vehicles 800 209 655 145 522-4900 Other Current Charges 470 4 32 438 522-4901 Inspection Program 250 -0- -0- 250 522-5200 Other Oper. Supplies 300 2 90 210 522-5210 Gas and Oil 283 23 135 148 522-5220 Tires and Batteries 200 -0- 78 122 522-5230 Uniforms 500 -0- 88 412 522-5240 Minor Equipment 500 -0- 214 286 522-5400 Books, Subscr. & Dues 180 10 45 135 522-6400 Cap. Out. -Equipment 26,285 2,190 19,713 6,572 TOTAL FIRE 45,418 2,697 30,800 14,618 9 GENERAL FUD EXPENDITURES PUBLIC WORKS DEPARTMENT CODE CLASSIFICATION OTHER GENERAL GOVERNMENT 539- 1200 Salaries & Benefits 539-2400 Workers Comp. Insurance 539-3100 Prof. Services -Engineering 539-4000 Travel & Per Diem 539-4100 Telephone 539-4300 Electric & Gas Service 539-4310 Water & Sewer Service 539-4600 Repair & Maint.-Equipment 539-4610 Repair & Maint.-Buildings 539-5100 Office Supplies 539-5200 Supplies 539-5210 Gas & Oil 539-5230 Uniforms 539-5240 Minor Equipment 539-5400 Books, Subscriptions & Dues Total Other General Government TRANSPORTATION 541-1200 Salaries & Benefits 541-2400 Workers Comp. Insurance 541-4300 Electric & Gas Service 541-4400 Equipment Rentals 541-4500 Insurance, Liability & Casualty 541-4600 Repair & Maint.-Equipment 541-4620 Repair & Maint.-Vehicles 541-4630 Repair & Maint.-St. Signs 541-5210 Gas & Oil 541-5220 Tires & Batteries 541-5230 Uniforms 541-5240 Minor Equipment ant 541-5250 Sidewalk Repair 541-5300 Road Materials 541-6300 Capital Outlay_Sts. & Sidewalks 541-6400 Capital Outlay -Equipment BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) M n v DATE BUDGET 63(144 4,624 36,788 26,356 2,026 -0- 2,239 (213) 2,300 201 1,867 433 420 -0- (34) 454 1,200 127 848 352 1,600 115 880 720 500'' -0- 321 179 220 25 62 158 2,000 188 550 1,450 520' -0- 179 341 11,720 40 233 1,487 500 12 197 303 350'' -0- -0- 350 550 35 117 433 150 -0- 97 53 77,200 5,367 44,344 32,856 117,358 8,875 74,360 421998 6,623 -0- 7,345 (722) 75,000 5,926 46,035 28,965 500 795 1,155 (655) 11,930 -0- 11,375 555 2,000 209 866 1,134 3,150 181 1,549 1,601 4,300 -0- 39 4,261 6,500 627 4;299 2,201 1,045 59 659 386 770 -0- 43 727 700 8 715 (15) 2,800 168 1,105 1,695 7,000 135 913 6,087 215,533 5,389 10,199 205,334 -0- -0- -0- -0- Total Transportation 455,209 22,372 160,657 294,552 d21 171' ' 21 1 If I' � • � 01" ' 1 1�1 CODE CLASSIFICATION BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) MAY DATE BUDGET ".0-11 IQ 601104 VALF 562-1200 Salaries & Benefits 9,039 650 5,482 3,557 562-2400 Workers Comp. Insurance 374 -0- 427 (5 3 ) 562-4500 Insurance, Liability & Casualty 187 -0- 170 17 562-4620 Repair & Maint.-Vehicles 200 14 113 87 562-4900 Other Current Charges 75 -0- -0- 75 562-5210 Gas & Oil 650 42 378 272 562-5230 Uniforms 115 -0- -0- 115 562-5240 Minor Equipment 125 -0- 100 25 562-5260 Dog Food 100 10 66 34 Total Animal Control 10,865 716 6,736 4 , 12 9 PARKS AND RECREATION 572-1200 Salaries & Benefits 76,936 6,567 42,907 34,029 572-2400 Workers Comp. Insurance 2,976 -0- 3,310 (334) 572-4300 Electric & Gas Service 17,000 2,478 10,451 6,549 572-4310 Water & Sewer Service 4,025 519 2,358 1,667 572-4500 Insurance, Liability & Casualty 5,739 -0- 5,505 234 572-4600 Repair & Maint.-EquiFmnt 3,500 76 668 2,832 572-4610 Repair & Maint.-Buildings 6,500 509 1,677 41823 572-4620 Repair & Maint.-Vehicles 1,300 154 904 396 572-4640 Repair & Maint.-Parks/Trees 5,500 776 31,384 2,116 572-4900 Other Current Charges 110 -0- -0- 110 572-5210 Gas & Oil 3,572 186 1,579 1,993 572-5220 Tires & Batteries 250 -0- 186 64 572-5230 Uniforms 650 -0- 70 580 572-5240 Minor Equipment 550 42 362 188 572-6310 Capital Outlay-Rec. Facilities 7,300 320 11,592 5,708 572-6320 Capital Outlay -Landscaping 5,000 -0- 375 4,625 572-6400 Capital Outlay-Equipuent -0- -0- -0- -0- Total Parks and Recreation 140.90 8, 11,627 75,328 65,580 TOTAL PUBLIC WORKS 684,182 40,082 287,065 397,117 GENERAL FUND EXPENDITURES SPECIAL ACTIVITIES OODE CLASSIFICATION BUDGET 1985-86 MONTH OF MAY YEAR TO DATE UNDER (OVER) BUDGET LIBRARY 571-4500 Insurance, Liability & Casualty 793 -0- 786 7 571-8210 Contributions & Subsidies 38,500 -0- 19,300 19,200 571-7200 Debt Service 9,306 9,305 9,305 1 571-6200 Capital Outlay -Buildings -0- -0- -0- -0- TOTAL 48,599 9,305 29,391 19,208 RECREATION & YOUTH PROGRAMS 579-8200 General 5,000 25 11392 3,608 OTHER EXPENDITURES 559-5400 Subscriptions & Dues 2,500 -0- 651 11849 COMMITTEE EXPENDITURES 559-8200 Contributions & Subsidies 1,000 254 429 571 TOTAL SPECIAL ACTIVITIES 57,099 9,584 31,863 25,236 UTILITIES FUND ANALYSIS OF CASH MAY, 1986 BEGINNING CASH BALANCE $509,690 NET INCOME OR LOSS Water Department 15,257 Sewer Department 9,761 TOTAL NET INCOME(LOSS) 25,018 ADJUSTMENTS Increase in Receivables (47,051) Decrease in Inventory 41 Increase in Payables 5,055 Other (1,301) NET ADJUSTMENTS (43,256) ENDING CASH BALANCE $491,452 BREAKDOWN OF CASH (611149) INVESTMENTS 552,601 TOTAL $491,452 It 91 N I a IW.MA .9/ PQ 2I h y�l; � �1• • ' 1 1�1 CODE CLASSIFICATION BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) MAY DATE BUDGET REVENUES 3433-3100 Water Sales 360,000 49,276 242,762 117,238 3433-3200 Tapping Fees 15,000 994 6,627 8,373 3433-3500 Miscellaneous 2,500 77 2,200 300 3433-5400 Interest 11,000 2,348 17,358 (6,358) TOTAL REVENUE -WATER 388,500 52,695 268,947 119,553 533-1200 Salaries & Benefits 114,706 8,517 74,307 40,399 533-2400 Workers Ccmp. Insurance 3,647 -0- 4,038 (391) 533-3100 Professional Services (Lab.,Eng.) 3,500 (60) 1,403 2,097 533-3110 Legal Fees -0- -0- -0- -0- 533-3200 Audit Fees 2,300 -0- 2,240 60 533-4000 Travel & Per Diem 1,500 400 435 1,065 533-4100 Telephone 2,800 244 1,918 882 533-4200 Postage & Freight 2,200 238 1,210 990 533-4300 Electric & Gas Service 52,900 6,121 35,103 17,797 533-4310 Water & Sewer Service 100 82 139 (39) 533-4400 Equipment Rental 200 350 593 (393) 533-4500 Insurance, Liability & Casualty 3,218 -0- 3,239 (21) 533-4600 Repair & Maint.-Equipment 4,000 422 31,147 853 533-4610 Repair & Maint.-Buildings 1,000 9 203 797 533-4620 Repair & Maint.-Vehicles 1,000 1,011 1,214 (214) 533-4650 Repair & Maint.-Meters 6,000 1,778 2,869 3,131 533-4660 Repair & Maint.-Tanks -0- -0- -0- -0- 533-4670 Repair & Maint.-Systems 3,500 908 3.1868 (3 6 8) 533-4940 Administration Services 13,763 1.1147 9,175 4,588 533-4950 Unoollectable Accounts 750 -0- -0- 750 533-5200 Other Operational Supplies 3,300 121 550 2,750 533-5210 Gas & Oil 4,000 170 11743 2,257 533-5220 Tires and Batteries 500 -0- 292 208 533-5230 Uniforrm 200 -0- -0- 200 533-5240 Minor Equipment 1,000 -0- 494 506 533-5270 Chlorine 6,278 323 4,766 1,512 533-5400 Books, Subscriptions & Dues 200 -0- 208 (8) 533-6200 Capital Outlay -Buildings -0- -0- -0- -0- 533-6400 Capital Outlay -Equipment 21,800 8,107 16,743 5,057 533-7200 Debt Service 100,000 7,550 68,316 31,684 Contingencies 4,000 -0- -0- 4,000 TOTAL EXPENSE -WATER .358 , 362 37,438 238,213 120,149 NET INCOME (LOSS)-DA= 30., 138 15,257 30,734 (5 9 6) CODE CLASSIFICATION BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) :�'i ky DATE BUDGET REVENUES 3435- 3500 Miscellaneous 2,500 77 548 1,952 3435-5100 Sewer Service Fees 456,000 39,849 318,586 137,414 3435-5200 Connection Fees 1,800 544 1,024 776 34 35-5400 Interest 11,000 2,908 18,005 (7,005) TOTAL REVENUE -SEWER 471,300 43,378 338,163 133,137 5 35-1200 Salaries & Benefits 78,154 5,803 49,567 28,587 535- 2400 Workers Comp. Insurance 31,412 -0- 3,783 (3 71) 535-3100 Professional Service (Lab.,Eng.) 15,000 2,273 8,916 6,084 535-3110 Legal Fees -0- -0- -0- -0- 535-3200 Audit Fees 3,300 -0- 3,360 (60) 535-4000 Travel & Per Diem 1,000 -0- 43 957 535-4100 Telephone 1,300 83 744 556 535-4200 Postage & Freight 2,200 238 11753 447 535-4300 Electric & Gas Service 95,000 5,972 42,975 52,025 535-4310 Water & Sewer Service 400 36 251 149 535-4400 Equipment Rental 150 11,340 1,340 (1,190) 535-4500 Insurance, Liability & Casualty 5,042 -0- 4,681 361 535-4600 Repair & Maint.-Equipment 15,000 1,378 7,017 7,983 535-4610 Repair & Maint.-Buildings 1,500 1,216 1,243 257 535-4620 Repair & Maint.-Vehicles 1,000 54 267 733 535-4670 Repair & Maint.-Systems 21,200 226 2,493 181,707 535-4940 Administration Services 170,741 1,478 111827 5,914 535-4950 Uncollectable Accounts 1,000 -0- -0- 1,000 535-5200 Other Operational Supplies 3,000 16 275 2,725 535-5210 Gas & Oil 4,000 131 1,215 2,785 535-5220 Tires & Batteries 600 -0- 291 309 535-5230 Uniforms 300 -0- 96 204 535-5240 Minor Equipment Anent 1,000 84 516 484 535-5270 Chlorine 14,800 -0- 552 1,248 535-5280 Sewage Pretreat Chemicals 19,000 1,990 141346 4,654 535-5290 Laboratory Supplies 2,300 49 11134 11,166 535-5400 Books, Subscriptions & Dues 200 -0- 68 132 535-6200 Capital Outlay -Building -0- -0- -0- -0- 535-6400 Capital Outlay -Equipment 10,500 -0- 749 9,751 535-7200 Debt Service 200,000 11,250 89,741 110,259 Contingencies 4,000 -0- -0- 4,000 TOTAL EXPENSE -SEWER 509,099 33,617 249,243 259,856 NET INCOME (LOSS) -SEWER (37,799) 9,761 "08,920 (126,719) SANITATION FUND ANALYSIS OF CASH MAY, 1986 BEGINNING CASH BALANCE $65,573 NET INCOME (LOSS) 6,024 ADJUSTMENTS TO CASH BALANCE Increase in Receivables (14,689) Increase in Payables 15,098 TOTAL ADJUSTMENTS 409 ENDING CASH BALANCE 72,006 BREAKDOWN OF CASH SANITATION FUND CHECKING 40,372 INVESTMENTS 31,634 TOTAL 72,006 SANITATION FUND REVENUES/EXPENSES CODE CLASSIFICATION BUDGET MONTH YEAR UNDER 1985-86 OF TO (OVER) MAY DATE BUDGET REVENUES Sernzce Fees 259 , 000 21,504 174,326 84,674 Interest Income 2,300 197 1,890 410 TOTAL REVENUES 261,300 21,701 176,216 85,084 534-1200 Salaries & Benefits 136,442 9,730 80,410 56,032 534- 2400 Workers Comp. Insurance 12,270 -0- 13,666 (1,396) 534-3200 Audit Fee 2,100 -0- 2,100 -0- 534-4200 Postage & Freight 2,500 238 2,050 450 534-4500 Insurance, Liability & Casualty 6,545 -0- 6,289 256 534-4600 Repair & Maint.-Equipment 300 -0- 37 263 534-4620 Repair & Maint.-Vehicles 6,900 463 3,740 3,160 534-4900 Other Current Charges 150 (9) 94 56 534-4930 Landfill Charges 30,000 2,223 12,842 17, 158 534-4940 Administration Services 22,355 1,863 14,903 7,452 534-4950 Uncollectable Accounts 600 -0- -0- 600 534-5210 Gas & Oil 14,000 781 6,996 7,004 534-5220 Tires & Batteries 2,750 388 11,899 851 534-5230 Uniforms 1,177 -0- 139 1,038 534-5240 Minor Equipment 200 -0- 170 30 534-6400 Capital Outlay -0- -0- -0- -0- TOTAL EXPENSES 238,289 15,677 145,335 92,954 NET INCOME(LOSS) 23,011 6,024 30,881 (7,870) I 01-340 OTHER REVENUES (continued) ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 01-350-351-1005 Fines & Forfeitures 40,030 36,000 31,000 35,000 01-360-361-1006 Interest Earnings 121,287 97,000 100,000 105,000 01-360-362-1007 Rentals 10,777 10,000 10,000 13,000 01-360-364-1101 Memorial Sales 308 400 600 500 01-360-364-4300 Surplus Equip. Sales 5,007 2,500 2,860 2,000 01-360-366-9000 Contrib. & Reimburs. 53,308 3,000 53,000 10,000 01-360-369-4000 Admin. Services Assoc. 53,859 53,859 53,859 53,859 01-360-369-9001 Miscellaneous 5,766 4,000 4,000 4,000 293,629 210,659 258,919 226,959 TOTAL REVENUES 1,401,509 1,340,117 1,411,277 11371,883 Administration Police Fire Public Works Special Activities Contingencies TOTAL EXPENDITURES 278,849 338,512 14,748 492,168 94,703 15,000 10,233,980 284,963 369,210 60,671 559,494 56,576 15,000 1,345,914 268,775 368,270 59,215 548,764 126,564 15,000 1,386,588 300,340 418,853 45,418 683,882 57,099 15,000 1,520,592 SURPLUS (DEFICIT) 167,529 (5,797) 24,689 (148,709) Transfer to Capital Replacement Fund 50,000 40,000 40,000 20,000 Subsidy to Sanitation 18,525 20,000 20,000 -0- Reserve Allocation -0- 97,262 35,311 168,709 NET SURPLUS (DEFICIT) 99,004 3f -0- -0- BALANCES Opening Cash 1,031,182 1,056,190 1,130,186 1,094,875 Revenues 1,401,509 1,340,117 1,411,277 1,371,883 Expenditures (1,233,980) (1,345,914) (1,386,588) (1,520,592) Transfers & Subsidies (68,525) (60,000) (60,000) (20,000) ENDING CASH 1,130,186 990,393 1,094,875 926,166 GEL FUND ADMINISTRATION ODE CLASSIFICATION 01-510 EGISLATIVE (CITY COUNCIL) ,11-1200 Salaries & Benefits :11-3100 Professional Services ,11-4000 Travel & Per Diem ,11-4800 Advertising �11-4900 Other Current Charges ,11-6400 Capital Outlay btal Legislative XECUTIVE (CITY MANAGER AND SECRETARY) �12-1200 Salaries & Benefits 12-4000 Travel & Per Diem 12-4500 Insurance, Liability & Casualty 12-4620 Repair & Maint. Vehicles 12-4900 Other Current Charges 12-5210 Gas & Oil 12-5220 Tires & Batteries 12-5400 Books, Subscriptions & Dues 'otal Executive INANCE AND ADMINISTRATION (FIN.DIR., CLERICAL) ACTUAL BUDGE' ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 4,838 4,800 4,800 4,800 1,233 1,500 1,500 1,500 1,102 2,000 1,500 2,000 2,574 1,200 2,800 2,000 1,657 1,600 1,600 1,600 13,086 -0- -0- -0- 24,490 11,100 12,200 11,900 52,470 57,481 57,300 60,520 803 930 930 1,250 615 680 1,194 1,017 276 500 200 500 358 375 375 375 705 810 810 850 143 200 150 200 -0- 650 650 650 55,370 61,626 61,609 65,362 13-1200 Salaries & Benefits 79,196 85,054 82,000 91,165 ,13-2400 Workers Copp. Insurance 214 240 249 374 13-3100 Professional Services -0- 7,500 7,762 2,000 13-3200 Audit Expense 6,100 6,100 6,100 6,300 13-4000 Travel & Per Diem 1,147 1,300 800 1,000 13-4100 Commznications 2,523 2,200 2,350 2,500 13-4300 Electric & Gas Service 2,152 2,650 2,400 2,500 13-4310 Water & Sewer Service 238 300 275 300 13-4500 Insurance, Liability & Casualty 2,197 2,420 2,449 3,646 13-4600 Repair & Maint.-Equipment 9,896 9,000 9,800 9,800 13-4610 Repair & Maint.-Buildings 6,111 2,050 2,050 2,050 13-4900 Other Current Charges 527 550 550 550 13-5100 Office Supplies 5,713 5,550 5,550 5,600 13-5400 Books, Subscriptions & Dues 745 300 352 300 13-6400 Capital Outlay 3,052 -0- -0- 3,000 otal Finance and Administration 119,811 125,214 122,687 131,085 EGAL COUNSEL (CITY ATTORNEY) 14-3100 Professional Services 7,295 8,500 9,000 10,800 14-4000 Travel & Per Diem 356 200 200 200 14-4900 Other Current Charges -0- 50 50 50 14-5400 Books, Subscriptions & Dues 446 450 450 450 otal Legal Counsel 8,097 9,200 9,700 11,500 I CITY OF CLERMONT BUDGET 1985-86 TABLE I CONSOLIDATED STATEMENT OF BUDGETED REVENUES AND EXPENDITURES EXPENDITURES RESERVE SURPLUS REVENUES & TRANSFERS ALLOCATION (DEFICIT) GENERAL FUND $1,371,883 $1,537,592 $165,709 $ -()- SANITATION FUND 2611300 238,289 -0- 23,011 UTILITY FUND 859,800 867,461 -0- (7,661) FED. REVENUE SHARING 60,303 28,952 19,669 51,020 TOTAL $2,553,286 $2,672,294 $185,378 $66,370 Budget Amendments: GF#1 - November 12, 1985 GF#2 - Novemmber 12, 1985 GF#4 - November 12, 1985 SF#1 - November 12, 1985 OF#1 - November 120, 1985 OF#2 - November 121, 1985 OF#3 - January 28, 1986 6. 01-340 OTHER REVENUES (continued) ACTUAL 1983-84 BUDGET ESTIMATED 90 *6 :. 01-350-351-1005 Fines & Forfeitures 40,030 36,000 31,000 35,000 01-360-361-1006 Interest Earnings 121,287 97,000 100,000 105,000 01-360-362-1007 Rentals 10,777 10,000 10,000 13,000 01-360-364-1101 Memorial Sales 308 400 600 500 01-360-364-4300 Surplus Equip. Sales 5,007 2,500 2,860 2,000 01-360-366-9000 Contrib. & Reimburs. 534,308 3,000 53,000 10,000 01-360-369-4000 Admin. Services Assoc. 53,859 53,859 53,859 53,859 01-360-369-9001 Miscellaneous 5,766 4,000 4,000 4,000 TOTAL REVENUES 1W.1402Q1911 Administration Police Fire Public Works Special Activities Contingencies TOTAL EXPENDITURES SURPLUS (DEFICIT) 293,629 1,401,509 278,849 338,512 14,748 492,168 94,703 15,000 1,233,980 167,529 210,659 1,340,117 284,963 369,210 60,671 559,494 56,576 15,000 1,345,914 (5,797) 258,919 1,411,277 268,775 368,270 59,215 548,764 126,564 15,000 1,386,588 24,689 226,959 1,371,883 300,340 418,853 45,418 680,882 57,099 15,000 1,517,592 (145,709) Transfer to Capital Replacement Fund 50,000 40,000 40,000 20,000 Subsidy to Sanitation 18,525 20,000 20,000 -0- Reserve Allocation -0- 97,262 35,311 165,709 NET SURPLUS (DEFICIT) 99,004 31,465 -0- -0- BALANCES opening Cash 1,031,182 1,056,190 1,130,186 1,094,875 Revenues 1,401,509 1,340,117 1,411,277 11371,883 Expenditures (1,233,980) (11345,914) (1,386,588) (1,517,592) Transfers & Subsidies (68,525) (60,000) (60,000) (20,000) ENDING CASH 1,130,186 990,393 1,094,875 929,166 GENERAL FUND ADMINISTRATION CODE CLASSIFICATION 01-510 LEGISLATIVE (CITY COUNCIL) ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-83 1985-86 511-1200 Salaries & Benefits 4,838 4,800 4,800 4,800 511-3100 Professional Services 1,233 1,500 1,500 1,500 511-4000 Travel & Per Diem 1,102 2,000 1,500 2,000 511-4800 Advertising 2,574 1,200 2,800 2,000 511-4900 Other Current Charges 1,657 1,600 1,600 1,600 511-6400 Capital Outlay 13,086 -0- -0- -0- Total Legislative 24,490 11,100 12,200 11,900 EXECUTIVE (CITY MANAGER A11D SECRETARY) 512-1200 Salaries & Benefits 52,470 570,481 57,300 60,520 512-4000 Travel & Per Diem 803 930 930 1,250 512-4500 Insurance, Liability & Casualty 615 680 1,194 1,017 512-4620 Repair & Maint.-Vehicles 276 500 200 500 512-4900 Other Current Charges 358 375 375 375 512-5210 Gas & Oil 705 810 810 850 512-5220 Tires & Batteries 143 200 150 200 512-5400 Books, Subscriptions & Dues -0- 650 650 650 Total Executive 55,370 61,626 61,609 65,362 FINANCE AND ADMINISTRATION (FIN.DIR., CLERICAL) 513-1200 Salaries & Benefits 79,196 85,054 82,000 91,165 513-2400 Workers Comp. Insurance 214 240 249 374 513-3100 Professional Services -0- 7,500 7,762 2,000 513-3200 Audit Expense 6,100 6,100 6,100 6,300 513-4000 Travel & Per Diem 1,147 1,300 800 1,000 513-4100 Communications 2,523 2,200 2,350 2,500 513-4300 Electric & Gas Service 2,152 2,650 2,400 2,500 513-4310 Water & Sewer Service 238 300 275 300 513-4500 Insurance, Liability & Casualty 2,197 2,420 2,449 3,646 513-4600 Repair & Maint.-Equipment 9,896 9,000 9,800 9,800 513-4610 Repair & Maint.-Buildings 6,111 2,050 2,050 2,050 513-4900 Other Current Charges 527 550 550 550 513-5100 Office Supplies 5,713 5,550 5,550 5,600 513-5400 Books, Subscriptions & Dues 745 300 352 300 513-6400 Capital Outlay 3,052 -0- -0- 3,000 Total Finance and Administration 119,811 125,214 122,687 131,085 LEGAL COUNSEL (CITY ATTORNEY) 514-3100 Professional Services 7,295 8,500 9,000 10,800 514-4000 Travel & Per Diem 356 200 200 200 514-4900 Other Current Charges -0- 50 50 50 514-5400 Books, Subscriptions & Dues 446 450 450 450 Total Legal Counsel 8,097 9,200 9,700 11,500 GENERAL FUND ADMINISTRATION CODE CLASSIFICATION 01-510 OTHER GENERAL GOVEPUIZEN' 519-3100 Professional Services 519-4500 Insurance, Liability & Casualty 519-4900 Other Current Charges Total Other General Government 01-520 PLANNING 524-1200 Salaries & Benefits 524-2400 Workers Comp. Insurance 524-3100 Professional Services -Engineering 524-3110 Professional Services -Microfilm 524-4000 Travel & Per Diem 524-4500 Insurance, Liability & Casualty 524-4620 Repair & Maint.-Vehicles 524-5100 Office Supplies 524-5210 Gas & Oil 524-5220 Tires & Batteries 524-5400 Books, Subscriptions & Dues 524-6400 Capital Outlay Total Protective Inspection TOTAL ADMINISTRATION Budget Amendments #1 - November 12, 1985 ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 9,052 15,400 15,400 15,400 4,248 4,680 4,796 7,188 2,958 5,000 2,800 3,000 16,258 25,080 22,996 25,588 44,630 39,183 30,000 40,750 616 680 706 1,045 -0- 7,070 6,500 7,000 -0- 2,500 -0- 2,500 310 650 600 650 501 560 577 860 228 300 100 300 488 600 600 600 478 800 400 800 36 200 -0- 200 461 200 100 200 7,075 -0- -0- -0- 54,823 52,743 39,583 54,905 278,849 284,963 268,775 300,340 POLICE DEPARII= CODE CLASSIFICATION ACTUAL 1983-84 01-520 521-1200 Salaries & Benefits 287,667 521-1210 Salaries - Part Time 6,724 521-2400 Workers Comp. Insurance 3,444 521-4000 Travel & Per Diem 69 521-4100 Telephone 1,375 521-4300 Electric & Gas Service 5,302 521-4310 Water & Sewer Service 463 521-4500 Insurance, Liability & Casualty 3,854 521-4600 Repair & Maint.-Equipment 1,293 521-4610 Repair & Maint.-Buildings 1,034 521-4620 Repair & Maint.-Vehicles 3,320 521-4900 Other Current Charges 620 521-4910 Investigative Expense 405 521-5100 Office Supplies 3,769 521-5210 Gas & Oil 16,404 521-5220 Tires & Batteries 1,228 521-5230 Uniforms 1,541 521-5400 Books, Subscriptions & Dues -0- 521-6400 Capital Outlay -Equipment -0- TOTAL POLICE DEPAR = Budget Amendments #1 - November 12, 1985 BUDGET ESTIMATED PROPOSED 1984-85 1984-85 1985-86 318,377 3171,577 361,936 -0- 800 -0- 3,790 3,938 5,880 860 860 860 1,800 1,000 1,000 5,600 5,600 5,600 650 650 650 4,240 5,347 8,029 1,900 1,900 1,900 1,541 1,541 1,541 2,500 2,500 3,000 795 700 700 900 900 900 3,000 3,000 3,900 18,300 17,000 18,000 1,352 1,352 1,352 3,500 3,500 3,500 105 105 105 -0- -0- -0- 338,512 369,210 368,270 418,853 FIRE DEPART111ENT CODE CLASSIFICATION 01-520 522-1200 Salaries & Benefits 522-4000 Travel & Per Diem 522-4100 Telephone 522-4410 Rentals, Hydrants 522-4500 Insurance, Liability & Casualty 522-4600 Repair & Maint.-Equipment 522-4610 Repair & Maint.-Buildings 522-4620 Repair & Maint.-Vehicles 522-4900 Other Current Charges 522-4901 Inspection Program 522-5200 Other Operating Supplies 522-5210 Gas & Oil 522-5220 Tires & Batteries 522-5230 Uniforms 522-5240 Minor Equipment 522-5400 Books, Subscriptions & Dues 522-6400 Capital Outlay -Equipment Budget Amendments #1 - November 12, 1985 ACTUAL BUDGET ESTIMATED PROPOSED 1983- 84 1984-85 1984-85 1985-86 81768 10,000 9,000 10,000 169 150 150 150 539 650 500 650 -0- 5,650 5,650 -0- 2,614 2,819 21896 4,344 486 406 406 406 146 100 100 100 339 800 800 800 369 470 470 470 -0- 250 -0- 250 246 300 300 300 123 283 150 283 83 200 200 200 -0- 500 500 500 521 500 500 500 345 180 180 180 -0- 37,413 37,413 26,285 14,748 60,671 59,215 45,418 PUBLIC WORKS DEPARa1ENT CODE CLASSIFICATION 01-530 OTHER GENERAL GOVERI,1= 539-1200 Salaries & Benefits 539-2400 Workers Comp. Insurance 539-3100 Prof. Services -Engineering 539-4000 Travel & Per Diem 539-4100 Telephone 539-4300 Electric & Gas Service 539-4310 Water & Sewer Service 539-4600 Repair & Maint.-Equipment 539-4610 Repair & Maint.-Buildings 539-5100 Office Supplies 539-5200 Supplies 539-5210 Gas & Oil 539-5230 Uniforms 539-5240 Mirror Equipment 539-5400 Books, Subscriptions & Dues Total Other General Government 01-540 TRANSPORTATION 541-1200 Salaries & Benefits 541-2400 Workers Comp. Insurance 541-4300 Electric & Gas Service 541-4400 Rentals -Equipment 541-4500 Insurance, Liability & Casualty 541-4600 Repair & Maint.-Equipment 541-4620 Repair & Maint.-Vehicles 541-4630 Repair & Maint.-St. Signs 541-5210 Gas & Oil 541-5220 Tires & Batteries 541-5230 Uniforms 541-5240 Minor Equipment 541-5250 Sidewalk Repair 541-5300 Read Materials 541-6300 Capital Outlay/Sts. & Sidewalks 541-6400 Capital Outlay -Equipment Total Transportation ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 51,638 59,385 59,385 63,144 1,194 1,320 1,371 2,026 2,094 2,000 2,000 2,300 317 420 420 420 2,512 1,500 1,200 1,200 1,496 11,500 1,600 1,600 170 500 500 500 436 220 220 220 419140 2,000 2,000 2,000 287 520 520 520 661 1,720 11720 1,720 493 600 500 500 175 350 350 350 825 550 550 550 88 150 150 150 66,526 72,735 72,486 77,200 105,409 113,522 113,522 117,358 3,874 4,270 4,436 6,623 65,849 78,200 73,000 75,000 -0- 500 500 500 6,573 7,230 7,946 11,930 2,873 2,000 2,000 2,000 2,646 34,150 3,150 3,150 3,519 4,300 4,300 4,300 7,123 6,500 6,500 6,500 355 1,045 1,045 1,045 476 770 770 770 11,164 700 700 700 1,602 1,400 2,800 2,800 4,681 7,000 7,000 7,000 26,350 97,050 97,050 215,533 53,900 18,000 18,000 -0- 286,394 345,637 342,719 455,209 PUBLIC WORKS DEPART= CODE CLASSIFICATION 01-560 ANIMAL CONTROL 562-1200 Salaries & Benefits 562-2400 Workers Cone. Insurance 562-4500 Insurance, Liability & Casualty 562-4620 Repair & Maint.-Vehicles 562-4900 Other Current Charges 562-5210 Gas & Oil 562-5230 Uniforms 562-5240 r;inor Equipment 562-5260 Dog Food Total Animal Control 01-570 PARKS AND RECREATION ACTUAL BUDGET ESTDIATED PROPOSED 1983-84 1984-85 1984-85 1985-86 8,090 8,590 81590 9,039 217 240 249 374 105 120 124 187 -0- 440 440 200 69 75 75 75 598 650 650 650 77 115 115 115 9 125 125 125 83 100 100 100 9,248 10,455 10,468 10,865 572-1200 Salaries & Benefits 63,469 78,080 69,000 76,936 572-2400 Workers Comp. Insurance 1,744 1,920 1,995 2,976 572-4300 Electric & Gas Service 13,510 17,000 17,000 17,000 572-4310 Water & Sewer Service 4,565 4,025 5,200 4,025 572-4500 Insurance, Liability & Casualty 3,367 3,710 3,824 5,739 572-4600 Repair & Maint.-Equipment 1,984 2,500 2,500 3,500 572-4610 Repair & Maint.-Buildings 10,409 6,500 6,500 6,500 572-4620 Repair & Maint.-Vehicles 454 1,300 11300 1,300 572-4640 Repair & Maint.-Parks/Trees 23,120 5,500 5,500 5,500 572-4900 Other Current Charges 109 110 110 110 572-5210 Gas & Oil 3,341 3,572 3,572 3,572 572-5220 Tires & Butteries 257 250 250 250 572-5230 Uniforms 273 650 650 650 572-5240 Minor Equipment 662 550 690 550 572-6310 Capital Outlay-Rec. Facilities 1,909 4,000 4,000 4,000 572-6320 Capital Outlay -Landscaping 827 1,000 1,000 5,000 572-6400 Capital Outlay -Equipment -0- -0- -0- -0- Total Parks and Recreation 130,000 130,667 123,091 137,608 TOTAL PUBLIC WORKS 492,168 559,494 548.764 680,882 Budget Amendments #1 - November 12, 1985 #2 - November 12, 1985 #4 - November 12, 1985 CODE CLASSIFICATION 01-570 LIBRARY SPECIAL ACTIVITIES ACTUAL BUDGET ESTIMATED 1983-84 1984-85 1984-85 571-4500 Insurance, Liability & Casualty 571-8210 Contributions & Subsidies 571-7200 Debt Service 571-6200 Capital Outlay -Building TOTAL LIBRARY 01-570 RECREATION & YOUTH PROGRAMS 579-8200 General Expense 01-550 OTHER ECONOMIC ENVIRONMENT 559-5400 Subscription & Dues 01-550 COM14ITTEE EXPENSE 559-8200 Contribution & Subsidies TOTAL SPECIAL ACTIVITIES Budget Amendments #1 - November 12, 1985 .. 11f o 527 527 543 793 33,000 38,000 38,000 38,500 9,805 9,549 9,550 9,306 36,422 -0- 70,171 -0- 79,754 48,076 118,264 48,599 4,878 5,000 5,000 5,000 1,405 2,500 2,500 2,500 8,666 1,000 800 11000 94,703 56,576 126,564 57,099 ," SANITATION DEPART= CODE CLASSIFICATION ACTUAL BUDGET ESTIMATID PROPOSED 1983-84 1984-85 1984-85 1985-86 REVENUES AND EXPENDITURES REVENUES - Service Fees 165,717 712,000 172,000 259,000 Interest Income 4,559 1,500 5,000 2,300 TOTAL REVENUES 170,276 173,500 177,000 2611300 LESS: EXPENDITURES 227,683 2171453 216,131 238,289 NET INCCME (LASS) (571407) (43,953) (39,131) 23,011 SUBSIDY FROM GENERAL FUND 18,525 201000 20,000 -0- SUBSIDY FROM CAPITAL REP. FUNDS 25,300 -0- -0- -0- RESERVE ALLOCATION 13,582 23,953 19,131 -0- TOTAL -0- -0- -0- 23,011 Beginning Cash Balance 66,295 38,205 521713 33,582 Income (LASS) (57,407) (43,953) (39,131) 23,011 Adjustments 43,825 20,000 20,000 -0- ELIDING CASH BALANCE 52,713 14,252 33,582 56,593 n SANITATION DEPAR'= CODE CLASSIFICATION ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-65 1984-85 1985-86 49-530 SANITATION -EXPENDITURES 534-1200 Salaries & Benefits 122,662 1281871 128,871 136,442 534-2400 Workers Comp. Insurance 7,387 71,830 8,135 12,270 534-3200 Audit Expense 1,900 1,900 1,900 2,100 534-4200 Postage & Freight 11,863 2,500 2,500 2,500 534-4500 Insurance, Liability & Casualty 3,834 4,220 4,350 6,545 534-4600 Repair & Maint.-Equipment 151 300 300 300 534-4620 Repair & Maint.-Vehicle 10,616 6,900 6,900 6,900 534-4900 Other Current Charges 334 150 150 150 534-4930 Landfill Charges 181747 20,000 22,000 30,000 534-4940 Administrative Services 22,355 22,355 22,355 22,355 534-4950 Uncollectable Accounts 540 800 543 600 534-5210 Gas & Oil 14,618 17,500 14,000 14,000 534-5220 Tires & Batteries 3,058 2,750 2,750 2,750 534-5230 Uniforms 1,259 11177 1,177 1,177 534-5240 Minor Eq ianent 241 200 200 200 534-6400 Capital Outlay 18,118 -0- -0- -0- TOTAL SANITATION Budget Amendments #1 - November 12, 1985 227,683 2171453 216,131 238,289 1Q WATER AND SEWER FUND REVENUES CODE CLASSIFICATION ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 41-340 IJG YYI: � �� I�W��il�: Y1/71►I 1 `Zi 3433-3100 Water Sales 331,722 338,000 355,000 360,000 3433-3200 Tapping Fees 22,669 15,000 15,000 15,000 3433-3300 Hydrant Rental -0- 5,650 5,650 -0- 3433-3500 Miscellaneous 5,850 2,000 3,500 2,500 3433-5400 Interest 20,269 18,500 18,000 11,000 TOTAL WATER REVENUES 380,510 379,150 397,150 388,500 LESS: OPERATING EXPENDITURES 312,358 313,196 331,602 358,362 NET INCOME OR (LOSS) 68,152 65,954 65,548 30,138 SEWER DEPARR= REVENUES: 3435-3500 Miscellaneous 4,412 1,200 5,300 2,500 3435-5100 Sewer Service Fees 434,810 442,000 446,000 456,000 3435-5200 Connection Fees 900 1,500 1,800 1,800 3435-5400 Interest 41,018 35,000 35,000 11,000 TOTAL SEWER REVENUES 481,140 479,700 488,100 471,300 LESS: OPERATING EXPENDITURES 464,377 515,138 492,741 509,099 NET INCOME OR (LASS) 16,763 (35,438) (4,641) (37,799) VaTER AND SEWER NET INCOME OR (LASS) 84,915 30,516 60,907 (7,661) 114P-A Beginning Cash Balance 457,822 592,527 542,737 278,644 Income (LASS) 84,915 30,516 60,907 (7,661) Non -Operating Outlay -0- -0- 325,000 -0- ENDING CASH BALANCE 542,737 623,043 278,644 270,983 DATER DEPARTMENT CODE CLASSIFICATION ACTUAL BUDGET ESTIMATED PROPOSED 1983-84 1984-85 1984-85 1985-86 41-530 533-1200 Salaries & Benefits 95,194 86,915 100,094 114,706 533-2400 Workers Comp. Insurance 2,133 2,350 2,442 3,647 533-3100 Prof. Services (Lab., Eng.) 5,536 3,500 3,309 3,500 533-3110 Legal Expense -0- 100 -0- -0- 533-3200 Audit Expense 2,000 2,000 2,000 2,300 533-4000 Travel & Per Diem 641 1,500 885 1,500 533-4100 Telephone 2,805 2,800 2,503 2,800 533-4200 Postage & Freight 1,820 1,635 2,105 2,200 533-4300 Electric & Gas Service 47,000 49,900 48,963 52,900 533-4310 Water & Sewer Service 145 250 58 100 533-4400 Equipment Rental 70 200 -0- 200 533-4500 Insurance, Liability & Casualty 1,891 2,080 2,144 3,218 533-4600 Repair & Maint.-Equipment 3,630 4,000 4,000 4,000 533-4610 Repair & Maint.-Buildings 17 1,000 300 1,000 533-4620 Repair & Maint.-Vehicles 1,016 500 2,187 1,000 533-4650 Repair & Maint.-Meters 5,019 6,000 3,545 6,000 533-4660 Repair & Maint.-Tanks 955 1,500 -0- -0- 533-4670 Repair & Maint.-Systems 10,975 31,500 8,163 3,500 533-4940 Administrative Services 13,763 13,763 13,763 13,763 533-4950 Uncollectable Accounts Expense 910 900 675 750 533-5200 Other Operating Supplies 1,885 3,300 31300 3,300 533-5210 Gas & Oil 2,384 4,000 2,467 4,000 533-5220 Tires & Batteries 501 500 350 500 533-5230 Uniforms 655 200 200 200 533-5240 Minor Equipment 4,008 1,000 1,800 1,000 533-5270 Chlorine 5,530 3,600 5,059 6,278 533-5400 Books, Subscriptions & Dues 204 200 197 200 533-6200 Capital Outlay -Buildings -0- -0- -0- -0- 533-6400 Capital Outlay -Equipment 26,441 21,093 21,093 21,800 533-7200 Debt Service 75,230 100,000 100,000 100,000 Subtotal Water Department 312,358 318,286 331,602 354,362 Contingencies -0- 4,000 -0- 4,000 TOTAL WATER DEPART= 312,358 322,286 331,602 358,362 Budget Amendments #1 - November 12, 1985 #2 - November 12, 1985 #3 - January 28, 1986 SD[ I R DEPARTMENT CODE CLASSIFICATION ACTUAL BUDGET EST]T= PROPOSED 19 83-84 19 84-85 19 84-85 19 85-86 41-530 535-1200 Salaries & Benefits 61,824 70,737 69,686 78,154 535-2400 Workers Comp. Insurance 2,006 2,210 2,296 3,412 535-3100 Prof. Services (Lab., Eng.) 18,144 15,000 27,561 15,000 535-3110 Legal Expense -0- 100 -0- -0- 535-3200 Audit Expense 3,000 3,000 3,000 3,300 535-4000 Travel & Per Diem 1,178 1,000 11000 1,000 535-4100 Telephone 1,244 1,300 1,197 1,300 535-4200 Postage & Freight 1,904 1,700 2,124 2,200 535-4300 Electric & Gas Service 71,429 95,000 681892 95,000 535-4310 Water & Sewer Service 374 400 400 400 535-4400 Equipment Rental 31 150 -0- 150 535-4420 Rent & Leases (Land & Buildings) 579 -0- -0- -0- 535-4500 Insurance, Liability & Casualty 3,820 3,250 3,350 5,042 535-4600 Repair & Maint.-Equipment 15,071 11,940 14,947 15,000 535-4610 Repair & Maint.-Buildings 713 1,500 600 1,500 535-4620 Repair & Maint.-Vehicles 618 850 1,995 1,000 535-4670 Repair & Maint.-Systems 3,529 29,268 25,000 21,200 535-4940 Administrative Services 171741 171,741 17,741 17,741 535-4950 Uncollectable Accounts Expense 1,024 1,200 942 1,000 535-5200 Other Operational Supplies 3,048 3,000 1,200 3,000 535-5210 Gas & Oil 2,614 4,000 2,155 4,000 535-5220 Tires & Batteries 419 600 350 600 535-5230 Uniforms 543 300 -0- 300 535-5240 Minor Equipment 874 1,000 3,000 1,000 535-5270 Chlorine 2,795 4,200 1,401 1,800 535-5280 Sewage Pretreat Chemicals 13,616 18,000 181425 19,000 535-5290 Laboratory Supplies 1,453 21300 1,500 2,300 535-5400 Books, Subscriptions & Dues 66 200 200 200 535-6200 Capital Outlay -Buildings -0- -0- -0- -0- 535-6400 Capital Outlay -Equipment 5,369 6,800 5,779 10,500 535-7200 Debt Service 229,351 220,000 218,000 200,000 Subtotal Sewer Department 464,377 516,746 492,741 505,099 Contingencies -0- 4,000 -0- 4,000 TOTAL SEWER DEPARTMENT 464,377 520,746 492,741 509,099 NOTE: 535-4670 Grove Maintenance 12,000 Sewer Line Clean Out 6,000 Drying Bed Sand 200 Manhole Maintenance -0- Sludge Removal 3,000 Budget Amendments #1 - November 12, 1985