Final Budget - City of Livingston · Budget Message June 19, 2018 Dear Livingston City Commissioners Transmitted herewith is the City Manager’s Annual Operating and Capital Budget

Final Budget

Fiscal Year 2018-2019

CITY OF LIVINGSTON, MONTANA

CITY MANAGER’S BUDGET RECOMMENDATION Fiscal Year 2018 - 2019

Chairperson

Dorel Hoglund (12/21)

Vice Chairman

Quentin Schwarz (12/21)

City Commission

Mel Friedman (12/19)

Sarah Sandberg (12/19) Warren Mabie (12/21)

LEADERSHIP TEAM

City Manager ...................................................................................................... Michael Kardoes City Attorney ...................................................................................................... Jay Porteen City Judge ........................................................................................................... Holly Happe Chief of Police ..................................................................................................... Dale Johnson Fire Chief ............................................................................................................. Ken MacInnes Director of Finance ............................................................................................. Paige Fetterhoff Administrative Services Director ..................................................................... Lisa Lowy Public Works Director ....................................................................................... Shannon Holmes Planning & Building Director ........................................................................... Jim Woodhull

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Table of Contents Overview:

Summary of Elected Officials & Key City Staff .................................................................................................................. Budget Message ............................................................................................................................................................. 1 Organization Chart ............................................................................................................................................................ 7 Mission, Vision, & Values ............................................................................................................................................... 11 Mill Levy Information ....................................................................................................................................................... 12

Financial Summaries:

Summary of Major Revenues, Expenditures and Other Financing Sources/Uses FY 2018 ................................... 13 Projected Changes in Fund and Working Capital Balances – Detail of All Funds FY 2018 .................................... 14 Summary of Major Revenues, Expenditures and Other Financing Sources/Uses FY 2019 ................................... 16 Projected Changes in Fund and Working Capital Balances – Detail of All Funds FY 2019 .................................... 17

General Fund:

General Fund Summary ................................................................................................................................................. 19 General Fund Revenues ................................................................................................................................................ 20 General Fund Expenditures ........................................................................................................................................... 22 Special Revenue Funds:

Comprehensive Liability Insurance................................................................................................................................ 41 Soccer Fields ................................................................................................................................................................... 44 SummerFest .................................................................................................................................................................... 45 Library ........................................................................................................................................................................... 48 Emergency Disaster ....................................................................................................................................................... 51 Communication/Dispatch................................................................................................................................................ 53 Tax Increment District - Downtown................................................................................................................................ 56 Economic Development ............................................................................................................................................. 59 Public Employees Retirement ........................................................................................................................................ 60 Health Insurance ............................................................................................................................................................. 63 Permissive Health Levy .................................................................................................................................................. 66 Police Pension ................................................................................................................................................................. 69 Fire Pension ..................................................................................................................................................................... 72 CDBG Revolving ............................................................................................................................................................. 75 Impact Fees ..................................................................................................................................................................... 78 Light Maintenance District .............................................................................................................................................. 81 Street Maintenance District ............................................................................................................................................ 84 Sidewalk Assessments ................................................................................................................................................... 88 Business Improvement District....................................................................................................................................... 91 Park Improvement Trust ................................................................................................................................................. 94 Law Enforcement Joint Equipment................................................................................................................................ 97 Gas Tax ........................................................................................................................................................................100

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Table of Contents -Continued-

Debt Service Funds:

2016 Fire Truck G.O. Bond ..........................................................................................................................................103 2000 Fire Truck G.O. Bond ..........................................................................................................................................106 Tax Increment District – West End ..............................................................................................................................109 SID Revolving ................................................................................................................................................................112 SID 179...........................................................................................................................................................................115 SID 178...........................................................................................................................................................................118 SID 180...........................................................................................................................................................................121 Capital Project Funds:

Capital Improvement Fund ...........................................................................................................................................123 Library Capital Improvement ........................................................................................................................................126 Railroad Crossing Levy.................................................................................................................................................129 Fire Truck Bond Proceeds............................................................................................................................................132

Enterprise Funds:

Water Department .........................................................................................................................................................135 Sewer Department ........................................................................................................................................................139 Solid Waste Department...............................................................................................................................................144 Ambulance Services .....................................................................................................................................................148 Trust Funds:

Perpetual Cemetery ......................................................................................................................................................151 Debt Information: Outstanding Debt...........................................................................................................................................................154 Appendix:

State Laws Municipal Fiscal Year at a Glance ...........................................................................................................155 Salary Schedule.............................................................................................................................................................162 Personnel Distribution ...................................................................................................................................................168 General Statistical Information .....................................................................................................................................173

City Manager Chairperson Michael Kardoes Dorel Hoglund 414 East Callender Street Vice Chair (406) 823-6000 phone Quentin Schwarz (406) 222-6823 fax Commissioners [email protected] Mel Friedman www.livingstonmontana.org Sarah Sandberg Warren Mabie

Incorporated 1889

Budget Message

June 19, 2018

Dear Livingston City Commissioners

Transmitted herewith is the City Manager’s Annual Operating and Capital Budget Recommendations for the City of Livingston, Montana for the fiscal year ending June 30, 2019 (FY 19). An overview of the Budget follows.

Overview of Budgeted Resources

The following table depicts the projected beginning balances, estimated revenues, recommended budgeted expenditures, and projected ending balances for FY 19. All city funds are included in the foregoing budget. The table reflects estimated revenues of $16,698,016, beginning fund/working capital balance of $6,880,167, budgeted expenditures of $17,664,869 resulting in a projected ending balance of $5,913,314 for all funds. The excess revenues over expenditures is largely due to capital projects in the budget year in which reserves have been accumulated in anticipation of these projects. Explanations of the significant items contained in the budget are provided on the following pages.

SUMMARY OF MAJOR REVENUES, EXPENDITURES

AND OTHER FINANCING SOURCES/USES

FOR FISCAL YEAR ENDING JUNE 30, 2019

Proprietary

Funds

Trust & Agency

Funds

GeneralSpecial

RevenueDebt Service

Capital

ProjectEnterprise Total

Projected beginning

fund/working capital balance 626,892$ 1,581,223$ 660,905$ 86,872$ 3,682,559$ 241,716$ 6,880,167$

Estimated revenues 4,311,614 4,827,401 267,823 8,400 7,276,778 6,000 16,698,016

Budgeted expenditures 4,277,572 5,372,410 199,447 32,635 7,779,305 3,500 17,664,869

Projected ending


Governmental Funds

Listed below is a description of significant items contained in the budget in addition to explanations of the changes in fund balance for each major group of funds.

General Fund

General Fund Balance – Beginning fund balance is projected at $626,892 compared to a beginning budgeted fund balance of $541,619 from the FY 2018 budget. This difference is due in large part to unanticipated revenue from building permits.

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Salaries – In previous years, wages for Fire and Ambulance services were split between the General fund and the Ambulance funds based on an arbitrary number of full-time employees. For FY 19 wages are being split evenly between these two funds resulting in a decrease in wages of approximately $70,000 for the General fund. Wages for other departments included an increase of 2% on average however not all employees are receiving a 2% salary increase in the budget year.

City Manager – The City has agreed to support the following outside agencies during the year

o $5,000 – Windrider public transit o $5,000 – Spay/Neuter Clinic o $24,477 – MSU Economic Development Agent

Financial Services – The largest increase within the finance department is related to the cost of audits and other accounting services. General Accounting Standards Board requires an actuarial report be prepared every three years for certain estimates required to be presented in the financial statements. The cost of this service is $4,000. In addition, the training budget for finance staff was increase to reflect actual costs as they relate to continuing education requirements.

Planning – In FY 18 code enforcement responsibilities were shifted to law enforcement from planning. This resulted in costs being shifted from one department to another but overall cost to the General fund remained the same.

Administrative Services – Repairs and maintenance costs for the Civic Center were shifted from the roaming crew to administrative services. In addition, the City hired a janitorial service for the building to free up staff time for recreation programs.

Central Stores – The City is in the process of converting their core accounting software from Black Mountain Services to Caselle, Inc. The central stores budget was increased for the conversion costs as well as the additional maintenance cost of the software. This purchase will include many features not currently available such as a timekeeping system.

Law Enforcement – The largest increase to the law enforcement budget was the addition of a code enforcement officer. This cost of additional staffed is covered by moving an employee from one department to another. In addition, the City has changed the way IT costs are allocated across departments. As a result, law enforcement expenditures related to IT increased as certain software and security related to it is required for this department.

Fire – As mentioned, wages for Fire and Ambulance have been allocated differently between the two funds resulting in a decrease to wages in the Fire department.

Animal Control – In previous budget years the animal control officer’s wages were allocated between the General fund and Solid Waste. This was not an accurate reflection of how this positions time was being spent and all wages are now allocated to the General fund.

Roaming Crew – Operating costs within the roaming crew remain steady from year to year. The largest fluctuation of expenditures is related to capital needs. For FY19 the City has budgeted for a parks master plan as well as improvements to Sacajawea Park.

Special Revenue Funds

Comprehensive Liability – In FY 18 the City under budgeted the cost of liability insurance resulting in a 50% increase in estimated premiums in the current year’s budget. In addition, this required a large increase in revenue needed to cover the increased costs.

Dispatch – The most significant change in Dispatch was the allocation of health insurance premiums that are the responsibility of this fund. The City/County compact requires the cost of operating Dispatch be split evenly between the City and the County. Excluding the cost of health insurance premiums for dispatchers within the fund resulted in a lower contribution from the County.

Tax Increment District – Downtown – It is the intent of the City and the URA to bond within this fund extending the life and helping to complete Phases III and IV of the Downtown CIP. This information is not reflected in the current budget as the City is still in the process of receiving information related to bonding.

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CDBG Economic Development Revolving Loan Fund – The city is required to report loan activity of Prospera, which administers the city’s Economic Development Revolving Loan Fund. We do not know in advance the amount of loans for the year. We have included full appropriation authority for this purpose.

Street Maintenance – The Street Maintenance fund is the primary operating account for repairs and improvements to streets throughout the City. The City plans to complete Phase II of the Downtown streets in FY 19 as well as purchase a street sweeper.

Park Improvement Fund – The monies in this fund are restricted to specific uses. The various restricted classifications within the fund are McNair Skate Park, Sacajawea Park Sacajawea Statue, Tree Donations, and Restricted Funds

Gas Tax – In FY 18 municipalities were notified that additional revenue would be available to them, upon meeting certain criteria. The City plans to meet these requirements and has budgeted for additional revenue of $150,000. This additional funding will be used primarily towards the Downtown CIP.

Capital Project Funds

Library Capital Improvement Fund – Contingency budget authority for the funds set aside for library capital improvements have been scheduled. At this point in time no specific projects are planned, however the board is researching a number of projects, including HVAC replacement.

Railroad Crossing Levy – Debt service for the right of way property purchased in FY 2016 has been budgeted for. The City also budgeted for a transfer in from the General Fund as there is a shortfall in reserves necessary to repay the entire debt of the right of way.

Enterprise Funds

Water Fund - The budget reflects a 2% increase in water rates.

Water Fund – Administrative costs have been separated from service operations to provide increased transparency to the water department operations. These costs include a portion of the Public Works Director’s salary & benefits, office related costs, and a portion of the support staff for the Public Works departments.

Water Fund – Capital Outlay – The budget includes:

o $40,000 – Backup generator for the B Street well o $145,300 – Capital Improvement Plan o $125,000 – Hospital Well o $10,000 – Public Works building generator o $12,000 – Clarence well panel upgrade o $150,000 – Rubber tracked excavator

Sewer Fund – Revenue estimates reflect a 2.5% increase in rates.

Sewer Fund – Administrative costs have been separated from service operations to provide increased transparency to the sewer department operations. These costs include a portion of the Public Works Director’s salary & benefits, office related costs, and a portion of the support staff for the Public Works departments.

Sewer Fund – Capital Outlay – The budget includes:

o $40,000 – Bypass pump o $101,208 – Capital Improvement Plan o $40,000 – Main upgrades o $15,000 – Lift station rehab o $40,000 – Sewer main lining o $230,000 – 8th-5th main upsize

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Solid Waste Fund – Revenue estimates reflect an increase in the disposal fees charge to the county that became effective in October 2017 as well as an increase in construction waste being disposed of.

Solid Waste Fund – Administrative costs have been separated from service operations to provide increased transparency to the Solid Waste department operations. These costs include a portion of the Public Works Director’s salary & benefits, office related costs, and a portion of the support staff for the Public Works departments.

Solid Waste Fund – Capital Outlay – The budget includes:

o $50,000 – Scale replacement o $50,000 – Building improvements o $110,000 – Rolloff

Ambulance – Levies – Financing of the Ambulance fund includes two voted mills. The budget is also financed by two county levies: one is county wide which is fixed at $185,891 and one is county only excluding the city residents.

Ambulance Fund – Fire and ambulance employees negotiated transfer incentive pay for the transport of patients from Livingston HealthCare to other medical facilities. $61,000 was budgeted for this however, this number can fluctuate dramatically based on the number of calls for service actually received. Wages related to Fire and Ambulance were reallocated for fiscal year 2019 to evenly distribute wages between the two departments.

STAFFING CHANGES

The final budget includes a net change in staff of 2.72. The chart below shows the staffing changes within the City for the year:

Net IncreaseDEPARTMENT/DIVISION (Decrease)

Accountant 0.40

Building/Planning (1.00)

Police Officer 1.00

Roaming Crew 0.46

Recreation Department 0.33

Library 1.13

Dispatch 0.40 __________

TOTAL CHANGE 2.72

Staffing Changes (FTE)

Property Tax Levy

Taxable values are determined by the Department of Revenue and notices are sent to property owners in June or July. In early August the City receives notice of taxable values in our taxing jurisdiction and uses this information to determine the current year tax assessment. For FY 19, the maximum allowable mills are estimated at 187.98, up slightly from 185.5 in FY 18. The city estimates the tax revenue collected from the general levy will be $2,294,484 compared to $2,204,853 in FY18.

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Budgetary Trends

Shown below are a series of key financial indicators and budgetary trends that affect the ability of the city to sustain current service levels, while maintaining financial stability.

Fund balance measures the net financial resources available to finance expenditures of future periods. Rating agencies examine fund balance when considering the credit quality of the City. The general fund balance represents the best indicator

of the city’s overall financial health. Shown by the graph on the left is the city’s actual general fund balance from FY 09 – FY 17. FY 18 balance is a projection of the current year. FY 19 is the budgeted fund balance.

The target fund balance level is approximately 16.67%, or 2 months’ worth of operating expenditures within reserves. The City’s FY 19 budget reflects an ending fund balance of $660,934 or 17.44%.

As a general rule, all real and personal property in the State of Montana is subject to taxation by the State and its counties, municipalities and other political subdivisions. This rule is

subject to exceptions in the case of specified classes of exempt property. Property is classified according to its use and character, and the different classes of property are taxed at different percentages of their market valuation.

Property valuations are based on comprehensive appraisals of all taxable property performed by the Department of Revenue each year. The Department of Revenue shall certify market and taxable values to each county on or before the 1st Monday in August. The trend of the City of Livingston market value is shown by the graph on the left. As indicated by the graph, the City’s market value has increased from $300 million in fiscal year 2009 to an estimated $765 million in fiscal year 2019, more than a 200% increase over this period. In FY 2016, the large increase, from $434,670,370 to

$672,756,494 was the result of reassessed values completed by the Department of Revenue. The market value of property in the City reflects the slow, steady growth the City is experiencing.

$0$100,000$200,000$300,000$400,000$500,000$600,000$700,000$800,000

2009 2011 2013 2015 2017 2019

City of LivingstonGeneral Fund Balance

FY 09 - 17 Actual - FY 18 Projected - FY 19 Budgeted

$0$100,000,000$200,000,000$300,000,000$400,000,000$500,000,000$600,000,000$700,000,000$800,000,000$900,000,000

2009 2011 2013 2015 2017 2019

City of LivingstonMARKET VALUE

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The graph of taxable values that follows reflects the City’s ability to raise general tax revenue necessary to support the growing demand for government services. The taxable value for property is determined by applying a statutorily established percentage ratio to the market value of the property, according to its property classification. The applicable ratio for

residential real property is currently 1.35%. Shown on the graph below is a history of the City’s actual taxable value since 2009. The increase in taxable values does not coincide with the increase in market values because of adjustments to the percentage ratio by the Montana Legislature and by changes in tax policy implemented through property tax amendments. The adjustments by the Legislature were designed to prevent local taxes

from increasing at the same rate as property values. As shown in the graph, Livingston had a taxable value of $10.1 million in FY 09. The taxable value has since increased nearly every year with the exception of Fiscal Years 2015 and 2016, reaching the current estimated taxable value of $12.6 million in FY 19, a 24.5% increase.

Respectfully Submitted,

Michael Kardoes, City Manager

$0$2,000,000$4,000,000$6,000,000$8,000,000

$10,000,000$12,000,000$14,000,000

2009 2011 2013 2015 2017 2019

City of Livingston TAXABLE VALUE

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Citizens of Livingston

Council

City Manager

City Attorney

Public Works

FinanceAdministrative

ServicesFire Police

BuildingPlanning Dept

City JudgeAdvisory Boards

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Administrative and Judicial Finance

City Manager: Michael Kardoes

City Attorney: Jay Porteen

Legal Analyst: Lisa Herrald

Finance Director: Paige Fetterhoff

Accountant:

Kalsey Purkett

Billing/Customer Service Specialist: Erica Evanson

Finance Clerk:

Diane Powers

Finance Clerk:

Collen Singer

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Director:

Shannon Holmes

Project Manager

Matthew Whitman

Office Manager

Almira Johansson

Waste Water Plant

Dan Emter

Water/Sewer Services

Tom Schweigert

Streets

Craig Hahn

Solid Waste

Rich Stordalen

Roaming Crew

Eric Schneider

Animal Control

Judy Roy

Building and Planning

Public Works

Director:

Jim Woodhull

Assistant Planner

Brad Haefs

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Public SafetyFire Police

Fire Chief

Ken MacInnes

EMS Director

Kevin Harrington

A Shift

Capt Josh Pierce

Nate Adams

Blake Roehl

B Shift

Capt Andy Marlowe

Darren Kelley

Philip Schroetlin

C Shift

Capt Nathan Wulf

Jonathan Gilbert

Christian Emter

D Shift

Capt Torsten Prahl

Lydia Juhnke

Drew Franz

Police Chief

Dale Johnson

Assistant Chief

Vacant

Detective

Joseph Harris

School Resource Officer

Tim Williams

Sergeants

Andrew Emanuel

Wayne Hard

Mike Labaty

Patrol Officers

Kevin Engle

Jason Gunderson

Chance Hildebrand

Alex Hughes

Steve Kunnath

Corey O'Neill

Patrick Sullivan

Alex Walker

Dispatch

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City of Livingston Organizational Mission

We provide essential services, quality of life opportunities, and an environment for growth in a manner that is fiscally responsible, with integrity and compassion.

City of Livingston Organizational Vision

A dedicated team of leaders working in collaboration with a diverse community to create a vibrant home surrounded by natural beauty, respectful of our unique history, and full of opportunity.

City of Livingston Organizational Values

1. Collaborative: We work together effectively and transparently with community partners, private entities, other governments, and within our own organizations.

2. Excellence: We provide dependable, quality services through flexible and customer focused efforts with extreme competence.

3. Integrity: We are transparent, trustworthy, and honest; committed to doing what is fair and just while maintaining a sense of humor and family.

4. Innovation: We are creative and efficient in seeking new ways to solve problems and embrace change.

5. Stewardship: We carefully and responsibly manage our city’s infrastructure, employees, fiscal resources, environmental impacts, and community.

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CITY OF LIVINGSTONANALYSIS OF CITY MILL VALUES & LEVIES

FISCAL YEARS 2010 TO 2019

MILL VALUES 2010 2011 2012 2013 2014 2015 2016 2017 20182019

Estimated

Mill Value Including TIF's 10,514$ 10,901$ 11,037$ 11,201$ 11,564$ 11,394$ 10,916$ 11,214$ 12,254$ 12,581$ Percentage Increase 3.8% 3.7% 1.2% 1.5% 3.2% -1.47% -4.20% 2.73% 9.28% 2.67%

Mill Value Excluding TIF's 10,149$ 10,488$ 10,577$ 10,712$ 11,030$ 10,978$ 10,562$ 10,878$ 11,622$ 12,206$ Percentage Increase 2.7% 3.3% 0.8% 1.3% 3.0% -0.5% -3.8% 2.99% 6.85% 5.02%

MILL LEVIES SUBJECT TO LIMIT:GENERAL 118.79 111.14 109.87 114.21 141.24 141.12 153.01 157.24 145.20 142.88 COMP. LIAB INSURANCE 7.41 12.31 9.00 14.62 4.00 2.00 3.50 1.00 2.00 11.60 PERS 2.87 5.98 4.50 4.67 4.50 4.50 5.50 6.15 5.55 5.50 POLICE PENSION 8.08 8.00 10.70 8.29 7.25 7.25 6.75 8.55 7.90 9.00 FIRE PENSION 8.93 5.56 8.51 6.47 7.00 7.00 5.00 7.10 7.90 7.00 LIBRARY 9.23 9.23 9.23 7.00 7.00 7.00 7.00 7.00 7.00 7.00 LIBRARY CAPITAL FUNDING - - - 1.77 0.46 1.00 1.00 1.00 - - SANITARIAN 2.72 2.72 3.00 3.00 - - - - - - AMBULANCE 1.36 1.36 1.36 1.36 0.36 1.00 - - - - AGGREGATE HEALTH INS 11.88 13.59 9.93 15.80 11.00 11.00 10.00 9.00 9.95 5.00

TOTAL MILL LEVIES ______ ______ ______ ______ ______ ______ ______ ______ ______ ______SUBJECT TO LIMIT 171.27 169.89 166.10 177.19 182.81 181.87 191.76 197.04 185.50 187.98

MILL LEVIES NOT SUBJECTTO MILL LEVY LIMIT

PERMISSIVEHEALTH INSURANCE 18.42 21.55 23.07 23.51 21.54 23.58 29.29 31.02 31.76 31.85

VOTED MILL LEVIES:FIRE TRUCK GOB 2.43 2.46 2.46 - - - - - - - 2000 FIRE TRUCK 3.64 3.68 4.18 3.18 3.18 3.00 2.75 3.25 2.80 3.00 2016 FIRE TRUCK - - - - - - - 4.50 4.80 6.00 AMBULANCE 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 RR CROSSING 11.25 11.25 11.25 11.25 - - - - - -

______ ______ ______ ______ ______ ______ ______ ______ ______ ______TOTAL VOTED LEVY 19.32 19.39 19.89 16.43 5.18 5.00 4.75 9.75 9.60 11.00

_______ _______ _______ _______ _______ _______ _______ _______ _______ _______TOTAL MILLS 209.01 210.83 209.06 217.13 209.53 210.45 225.80 237.81 226.86 230.83

5.50% 0.87% -0.84% 3.86% -3.50% 0.44% 7.29% 5.32% -4.60% 1.75%

Percentage increase in mill levy 1.7%

Percentage increase in Property Taxes Levied 4.5%

Maximum mill levy subject to limit 187.98 Recommended levy subject to limit 187.98

________Allowable Mills not Levied 0.00

Actual value of mill 12,581_________

Allowable property taxes not levied -$

Fiscal Year

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Proprietary

Funds

Trust & Agency

Funds

GeneralSpecial

RevenueDebt Service

Capital


Beginning fund/

working capital balance 492,798$ 2,221,209$ 621,279$ 162,905$ 3,419,517$ 238,716$ 7,156,424$



Projected ending


Governmental Funds

OVERVIEW OF FY 2018 BUDGET

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Actual Projected

Beginning Projected Projected EndingFund # Fund Name Balances Revenues Expenditures Balances

7-1-2017 6-30-2018

1000 General Fund 492,798$ 4,471,160$ 4,268,388$ 695,570$

SPECIAL REVENUE FUNDS2190 Comprehensive Liability 61,243 174,745 234,398 1,590 2211 Soccer Fields (1,392) 2,495 1,500 (397) 2212 SummerFest (8,867) 15,815 7,678 (730) 2220 Library 113,985 512,309 491,951 134,343 2250 LFD/PCRFD Training Center 283 - 283 - 2260 Emergency/Disaster Fund (20,914) (92) - (21,006) 2270 Health-Sanitarian 29 - - 29 2300 Communications/Dispatch Services 105,360 534,150 584,012 55,498 2310 Tax Increment District - Downtown 321,929 193,402 194,305 321,026 2320 Economic Development (10,310) 10,310 - - 2370 PERD 10,246 89,669 88,448 11,467 2371 Health Insurance 69,643 152,537 159,735 62,445 2372 Permissive Health Levy 32 372,011 372,011 32 2373 Police Pension 16,139 298,706 307,304 7,541 2374 Fire Pension 42,005 291,535 289,660 43,880 2397 CDBG Economic Dev Revolving 665,869 4 - 665,873 2399 Impact Fees - Fire 9,535 7,136 - 16,671

Impact Fees - Transportation 199,047 34,858 18,887 215,018 Impact Fees - Police 12,785 13,060 - 25,845 Impact Fees - Parks 9,040 8,410 - 17,450

2400 S.I.D. Light Maintenance 91,901 136,750 100,419 128,232 2500 Street Maintenance 368,209 985,690 879,905 473,994 2600 Sidewalks 7,589 8,425 - 16,014 2650 Business Improvement District 2,997 30,279 45,200 (11,924) 2700 Park Improvement SRF 61,924 286,132 374,196 (26,140) 2750 Law Enforcement Joint Equipment Fund 6,415 30 - 6,445 2820 Gas Tax 86,487 203,000 201,840 87,647

Total Special Revenue Funds 2,221,209 4,361,366 4,351,732 2,230,843

DEBT SERVICE FUNDS:3002 2016 Fire Truck GOB 488 49,569 57,294 (7,237) 3003 2000 Fire Truck GOB 15,451 33,438 2,000 46,889 3200 West End Tax Increment District 565,490 127,449 74,713 618,226 3400 SID Revolving 26,329 12,196 14,556 23,969 3550 SID 179 - West End 18,296 32,615 32,213 18,698 3950 SID 178 - North N Street 12,056 - 12,056 - 3955 SID 180 - Carol Lane (16,831) 4,043 - (12,788)

Total Debt Service Funds 621,279 259,310 192,832 687,757


FY - 18

UPDATED BUDGETED CHANGES IN FUND AND WORKING CAPITAL BALANCESDETAIL OF ALL FUNDS


14

Actual Projected

Beginning Projected Projected EndingFund # Fund Name Balances Revenues Expenditures Balances

7-1-2017 6-30-2018


FY - 18

UPDATED BUDGETED CHANGES IN FUND AND WORKING CAPITAL BALANCESDETAIL OF ALL FUNDS


CAPITAL PROJECT FUNDS:4010 Capital Improvement Fund 8,350 40 - 8,390 4020 Library Capital Improvement Fund 32,895 150 8,114 24,931 4099 Railroad Crossing Levy 98,512 8,414 32,610 74,316 4100 Fire Truck/Bond Proceeds 23,148 - 12,959 10,189

Total Capital Project Funds 162,905 8,604 53,683 117,826

ENTERPRISE FUNDS:5210 Water Department 686,386 1,566,270 1,237,175 1,015,481 5210 Water Fund System Development Fees 186,180 59,862 97,500 148,542 5310 Sewer Department 2,241,775 10,955,617 11,410,675 1,786,717 5310 Sewer Fund System Development Fees 339,618 43,760 45,000 338,378 5410 Solid Waste Department (262,807) 2,101,982 1,889,981 (50,806) 5510 Ambulance Services 228,365 1,324,118 1,190,731 361,752

Total Enterprise Funds 3,419,517 16,051,609 15,871,062 3,600,064

TRUST FUNDS8010 Perpetual Cemetery 238,716 5,200 3,500 240,416

Total Trust Funds 238,716 5,200 3,500 240,416

Total All Funds 7,156,424$ 25,157,249$ 24,741,197$ 7,572,476$

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Proprietary

Funds

Trust & Agency

Funds

GeneralSpecial

RevenueDebt Service

Capital


Projected beginning




Projected ending


Governmental Funds


16

PROJECTED CHANGES IN FUND AND WORKING CAPITAL BALANCES

ALL FUNDS

Fiscal Year 2018‐2019

Fund # Fund Name

Beginning

Fund

Balance

Budgeted

Revenue

Budgeted

Expenditures

Ending Fund

Balance

1000 General Fund 695,570$ 4,311,614$ 4,277,572$ 729,612$

2190 Comprehensive Liability 1,590 284,125 270,913 14,802

2212 SummerFest (730) 16,000 13,280 1,990

2220 Library 134,343 540,631 535,621 139,353

2260 Emergency/Disaster Fund (21,006) (92) ‐ (21,098)

2300 Communications/Dispatch Services 55,498 605,144 604,394 56,248

2310 Tax Increment District ‐ Downtown 321,026 212,627 90,500 443,153

2370 PERD 11,467 94,347 92,576 13,238

2371 Health Insurance 62,445 101,362 132,309 31,498

2372 Permissive Health Insurance 32 392,031 392,031 32

2373 Police Pension 7,541 359,661 364,095 3,107

2374 Fire Pension 43,880 281,290 293,751 31,419

2397 CDBG Economic Dev Revolving 665,873 73,500 727,118 12,255

2399 Impact Fees ‐ Fire 16,671 7,860 ‐ 24,531

Impact Fees ‐ Transportation 215,018 47,231 70,000 192,249

Impact Fees ‐ Police 25,845 16,845 ‐ 42,690

Impact Fees ‐ Parks 17,450 8,845 ‐ 26,295

2400 S.I.D. Light Maintenance 128,232 150,000 166,240 111,992

2500 Street Maintenance 473,994 1,286,107 1,261,432 498,669

2600 Sidewalks 16,014 5,180 8,000 13,194

2650 Business Improvement District (11,924) 84,300 42,150 30,226

2700 Park Improvement SRF (26,140) 2,500 ‐ (23,640)

2750 Law Enforcement Joint Equipment Fund 6,445 25 ‐ 6,470

2820 Gas Tax 87,647 299,940 308,000 79,587

2,231,211 4,869,459 5,372,410 1,728,260

3002 2016 Fire Truck GOB (7,237) 73,661 56,769 9,655

3003 2000 Fire Truck GOB 46,889 37,043 36,750 47,182

3200 West End Tax Increment District 618,226 128,229 73,613 672,842

3400 SID Revolving 23,969 75 ‐ 24,044

3550 SID 179 ‐ West End 18,698 34,650 32,315 21,033

3955 SID 180 ‐ Carol Lane (12,788) 3,930 ‐ (8,858)

687,757$ 277,588$ 199,447$ 765,898$

SPECIAL REVENUE FUNDS

DEBT SERVICE FUNDS


17

PROJECTED CHANGES IN FUND AND WORKING CAPITAL BALANCES

ALL FUNDS

Fiscal Year 2018‐2019

Fund # Fund Name

Beginning

Fund

Balance

Budgeted

Revenue

Budgeted

Expenditures

Ending Fund

Balance


4010 Capital Improvement Fund 8,390$ ‐$ ‐$ 8,390$

4020 Library Capital Improvement Fund 24,931 100 ‐ 25,031

4099 Railroad Crossing Levy 74,316 8,300 32,635 49,981

4100 Fire Truck/Bond Proceeds 10,189 ‐ ‐ 10,189

117,826 8,400 32,635 93,591

5210 Water Department 1,015,481 1,560,966 1,639,193 937,254

5210 Water Fund System Development Fees 148,542 68,000 216,542

5310 Sewer Department 1,786,717 2,375,880 2,524,017 1,638,580

5310 Sewer Fund System Development Fees 338,378 65,000 230,000 173,378

5410 Solid Waste Department (50,806) 2,085,490 2,010,992 23,692

5510 Ambulance Services 361,752 1,121,442 1,375,103 108,091

3,600,064 7,276,778 7,779,305 3,097,537

8010 Perpetual Cemetery 240,416 6,000 3,500 242,916

240,416 6,000 3,500 242,916

7,572,844$ 16,749,839$ 17,664,869$ 6,657,814$

TRUST FUNDS

CAPITAL PROJECT FUNDS

ENTERPRISE FUNDS

18

1000 GENERAL FUND

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance 695,570$ 597,183$ 492,798$

Revenues 4,311,614 4,358,012 4,471,160 Expenditures (4,277,572) (4,304,191) (4,268,388) Surplus/(Deficit) 34,042 53,821 202,772

Ending Fund Balance 729,612$ 651,004$ 695,570$

Required Reserve(16.67% of fund balance) 631,579 652,384 654,384 Reserve Surplus/(Deficit) 98,033 (1,380) 41,186

Fund Balance as a % of Operating Expenditure:19.25% 16.51% 17.72%

Fiscal Year Ending

19

1000 General Fund

Account Account Description FY 18

Projected FY 18Budget

FY 19Budget

% Change Description/Comments

310000 TAXES311010 REAL PROPERTY TAXES 1,687,514 1,725,241 1,751,317 1.51%311021 MOBILE HOME TAXES 3,000 3,000 3,000 0.00%311022 PERSONAL PROPERTY TAXES 10,000 10,000 12,000 20.00%312000 PEN & INT ON DELINQ TAXES 4,500 4,500 4,500 0.00%314140 1/2 PERCENT VEHICLE TAX 210,000 210,000 215,000 2.38%

1,915,014 1,952,741 1,985,817 1.69%

320000 LICENSES AND PERMITS322015 CATERING/ALCOHOL 386 650 650 0.00%322020 GENERAL BUSINESS 65,460 67,500 63,000 -6.67%322021 CABLE TV/FRANCHISE 93,760 80,000 76,000 -5.00%323000 NON-BUS LIC AND PERMITS 200 50 50 0.00%323010 BUILDING & RELATED PERM 152,400 95,000 100,000 5.26%323030 DOG LICENSES 21,856 25,000 23,000 -8.00%323032 CAT LICENSE FEE 525 500 500 0.00%323035 ANIMAL BOARDING FEES 800 500 500 0.00%

335,387 269,200 263,700 -2.04%

330000 INTERGOVERNMENTAL REVENUES331184 SCHOOL DIST/INTERGOVT 20,000 20,000 20,000 0.00%334010 GRANT MONEY 95,000 90,000 - -100.00%335074 LIVE CARD TABLE-FEES/LIC 150 550 150 -72.73%335076 VIDEO POKER LICENSE FEE 16,325 17,500 18,000 2.86%335230 STATE ENTITLEMENT FUNDS 1,102,302 1,102,302 1,120,605 1.66%341000 STATE/FED GOVERNMENT REIMBURS - - 0.00%

1,233,777 1,230,352 1,158,755 -5.82%

340000 CHARGES FOR SERVICES341009 SALE OF FIXED ASSETS 15,360 - 5,000 0.00%341010 SALE OF MAPS AND PUBLICAT 500 500 500 0.00%341011 SALE OF MISC ITEMS 971 600 600 0.00%341013 NSF CHECK CHARGES - 500 - -100.00%341030 COURT COSTS - 2,000 - -100.00%341070 PLANNING FEES 8,500 2,500 3,500 40.00%342010 WRECKER/STORAGE FEES 3,800 300 500 66.67%342013 SVO REGISTRATION FEES - 300 - -100.00%343015 PARKING PERMITS 350 400 600 50.00%343320 SALE OF CEMETERY PLOTS 5,200 2,500 2,500 0.00%343341 GRAVE OPENINGS 1,850 2,000 2,000 0.00%343342 CREMATIONS 6,525 5,000 5,000 0.00%343360 WEED CONTROL CHARGES/TAX 4,160 2,000 2,000 0.00%344010 ANIMAL CONTROL 2,000 1,500 1,500 0.00%346010 RECREATION PROGRAM REVENUE 45,170 - 60,000 0.00%346030 SWIMMING POOL FEES 40,900 37,500 40,000 6.67%346031 POP MACHINE 188 350 350 0.00%346032 REC CONSESSION REVENUE 5,250 - 2,500 0.00%351030 RESTITUTION (355) - - 0.00%

140,369 57,950 126,550 118.38%

350000 FINES AND FORFEITURES351033 PARKING 13,100 30,000 20,000 -33.33%351036 TIME PAYMENTS 51,545 60,000 60,000 0.00%351037 POLICE DEPARTMENT FINES 53,350 23,000 28,000 21.74%351039 CITY ATTORNEY FINES REV - 3,000 - -100.00%351043 PARKING FINES/COLLECTION RECOVE 1,500 1,500 1,500 0.00%360000 MISCELLANEOUS REVENUE 11,608 - - 0.00%

131,103 117,500 109,500 -6.81%

Revenues

20

1000 General Fund



FY 19Budget


360000 MISCELLANEOUS REVENUE360000 MISCELLANEOUS REVENUE 17,725 - - 0.00%361000 RENT/LEASES 12,850 13,500 13,500 0.00%361020 RECREATIONAL DEPT REVENUE 11,360 60,000 - -100.00%361021 RECREATIONAL FACILTIES RENT 5,490 - 3,000 0.00%365000 CONTRIBUTED AND DONATED 1,560 - - 0.00%365003 REC DEPT/SCHOLARSHIP PROG 2,025 - - 0.00%365041 HISTORIC PRES GRANT FUNDS 5,500 5,500 5,500 0.00%

56,510 79,000 22,000 -72.15%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 3,000 3,000 2,500 -16.67%

3,000 3,000 2,500 -16.67%

380000 OTHER FINANCING SOURCES383006 TRANSFER IN FROM FUND 14,839 14,556 - -100.00%383060 CEMETERY PERMANENT MAINT 3,500 3,500 3,400 -2.86%

18,339 18,056 3,400 -81.17%

390000 INTERNAL SERVICES396000 OTHER/OFFICE OVERHEAD 637,661 630,213 639,392 1.46%

637,661 630,213 639,392 1.46%

TOTAL FUND REVENUE 4,471,160 4,358,012 4,311,614 -1.06%

Revnenues (cont.)

21

1000 General Fund

Object Object Description FY 18


FY 19Budget


101 LEGISLATIVE410130 CITY COMMISSION

110 SALARIES AND WAGES 21,600 21,600 21,600 0.00%142 WORKERS' COMPENSATION 85 83 100 20.48%144 F.I.C.A. 1,339 1,339 1,339 0.00%151 MEDICARE 313 313 313 0.00%200 SUPPLIES 116 250 250 0.00%331 LEGAL NOTICES 3,596 4,000 4,000 0.00%332 LEAGUE DUES 4,915 2,325 2,400 3.23%333 MEMBER/REGISTRATION FEES 2,075 300 1,800 500.00% Includes Agenda Pal and Chamber Dues337 CODE BOOK UPDATES 1,000 1,000 1,000 0.00%339 CHAMBER OF COMMERCE - 250 - -100.00%350 PROFESSIONAL SERVICES 3,616 200 200 0.00%351 LEGAL SERVICES/PROF SERV - 150 150 0.00%368 R&M-COMPUTER/OFFICE MACH 7,258 2,808 7,200 156.41% IT Support370 TRAVEL/LODGING/MEALS - 500 500 0.00%

45,913 35,118 40,852 16.33%

LEGISLATIVE TOTAL 45,913 35,118 40,852 16.33%

Expenditures

22

1000 General Fund



FY 19Budget


102 JUDICIAL410360 CITY JUDGE

110 SALARIES AND WAGES 77,242 77,293 78,367 1.39%120 OVERTIME 88 - - 0.00%141 UNEMPLOYMENT INSURANCE 139 138 143 3.62%142 WORKERS' COMPENSATION 533 1,528 1,651 8.05%144 F.I.C.A. 4,785 4,792 4,859 1.40%151 MEDICARE 1,119 1,121 1,136 1.34%200 SUPPLIES 1,977 1,000 1,500 50.00%334 PUBLIC RELATION SUB/DUES 850 200 200 0.00%368 R&M-COMPUTER/OFFICE MACH 1,800 1,800 - -100.00%370 TRAVEL/LODGING/MEALS 1,900 1,000 1,500 50.00%380 TRAINING SERVICES 2,260 2,000 2,000 0.00%390 JURY FEES 120 1,000 1,000 0.00%940 CAPITAL OUTLAY 9,828 - - 0.00%

JUDICIAL TOTAL 102,641 91,872 92,356 0.53%

Expenditures (cont.)

23

1000 General Fund



FY 19Budget


103 ADMINISTRATION410400 CITY MANAGER

110 SALARIES AND WAGES 112,673 109,166 120,041 9.96%130 VEHICLE ALLOWANCE 3,600 3,600 3,600 0.00%141 UNEMPLOYMENT INSURANCE 562 552 556 0.72%142 WORKERS' COMPENSATION 547 473 574 21.35%144 F.I.C.A. 7,537 7,611 7,666 0.72%151 MEDICARE 1,789 1,780 1,793 0.73%190 MOVING EXPENSE 211 10,000 - -100.00%200 SUPPLIES 465 - 500 0.00%312 PUBLIC RELATIONS 800 - 1,300 0.00%333 MEMBER/REGISTRATION FEES 1,623 2,000 2,000 0.00%334 PUBLIC RELATION SUB/DUES 505 - - 0.00%350 PROFESSIONAL SERVICES - 5,000 5,000 0.00%368 R&M-COMPUTER/OFFICE MACH 2,808 2,808 1,440 -48.72%370 TRAVEL/LODGING/MEALS 753 1,000 1,000 0.00%380 TRAINING SERVICES 527 500 500 0.00%824 OUTSIDE ENTITY SUPPORT 66,454 66,454 40,000 -39.81% 1/2 Year of MSU Economic Development

Spay Nueter ClinicProspera

ADMINISTRATION TOTAL 200,854 210,944 185,970 -11.84%


24

1000 General Fund



FY 19Budget


104 FINANCIAL410530 AUDITING

335 INDEPENDENT AUDITS 18,500 16,000 20,000 25.00% Federal Audit $4000GASB 75 Actuarial Report $3500

18,500 16,000 20,000 25.00%410540 FINANCE OFFICER

110 SALARIES AND WAGES 66,138 66,000 67,325 2.01%141 UNEMPLOYMENT INSURANCE 300 297 303 2.02%142 WORKERS' COMPENSATION 759 751 923 22.90%144 F.I.C.A. 4,031 4,092 4,174 2.00%151 MEDICARE 943 957 976 1.99%210 OFFICE SUPPLIES - 100 - -100.00%333 MEMBER/REGISTRATION FEES 1,374 750 1,000 33.33%350 PROFESSIONAL SERVICES - 100 - -100.00%368 R&M-COMPUTER/OFFICE MACH 936 936 1,440 53.85%370 TRAVEL/LODGING/MEALS 4,014 250 3,000 1100.00%380 TRAINING SERVICES 1,315 - 2,000 0.00%

79,810 74,233 81,141 9.31%410550 ACCOUNTING

110 SALARIES AND WAGES 69,183 71,816 73,568 2.44%120 OVERTIME 604 1,000 1,000 0.00%130 VEHICLE ALLOWANCE 200 1,500 300 -80.00%141 UNEMPLOYMENT INSURANCE 316 334 337 0.90%142 WORKERS' COMPENSATION 846 845 1,027 21.54%144 F.I.C.A. 4,288 4,608 4,642 0.74%151 MEDICARE 1,003 1,078 1,086 0.74%210 OFFICE SUPPLIES - 75 - -100.00%212 COMPUTER SUPPLIES - 250 250 0.00%333 MEMBER/REGISTRATION FEES 150 150 150 0.00%368 R&M-COMPUTER/OFFICE MACH 1,872 1,872 1,440 -23.08%370 TRAVEL/LODGING/MEALS 482 600 600 0.00%380 TRAINING SERVICES 431 750 750 0.00%630 PAYING AGENT FEES/SER CHG 1,297 5,000 5,000 0.00%810 LOSSES (25) - - 0.00%

80,647 89,878 90,150 0.30%

FINANCIAL TOTAL 178,957 180,111 191,291 6.21%


25

1000 General Fund



FY 19Budget


105 ELECTIONS410600 ELECTIONS

330 PURCHASED SERVICES/TAXES 8,911 15,000 - -100.00%

ELECTIONS TOTAL 8,911 15,000 - -100.00%


26

1000 General Fund



FY 19Budget


106 PLANNING SERVICES411030 PLANNER

110 SALARIES AND WAGES 106,870 104,818 64,570 -38.40%120 OVERTIME 462 750 750 0.00%141 UNEMPLOYMENT INSURANCE 489 475 294 -38.11%142 WORKERS' COMPENSATION 3,976 1,801 2,063 14.55%144 F.I.C.A. 6,420 6,545 4,050 -38.12%151 MEDICARE 1,502 1,531 947 -38.15%200 SUPPLIES 773 2,000 2,000 0.00%220 OPERATING SUPPLIES 1,225 500 500 0.00%320 PRINTING/DUPLICATING - 500 300 -40.00%331 LEGAL NOTICES 176 500 500 0.00%341 UTILITIES-GAS/ELECTRIC 2,314 2,500 2,500 0.00%343 UTILITIES-PHONES 1,076 900 300 -66.67%346 INTERNET SERVICE - - 732 0.00%347 CELLULAR PHONE 239 200 200 0.00%349 HISTORIC PRESERVATION COM 2,000 5,000 5,000 0.00%351 LEGAL SERVICES/PROF SERV 4,950 - - 0.00%368 R&M-COMPUTER/OFFICE MACH 3,058 1,872 1,440 -23.08%393 WEED CONTROL 400 1,000 1,000 0.00%394 INTERFUND GOVERNMENTAL SU 43,890 44,100 44,100 0.00% Park County GIS

PLANNING SERVICES TOTAL 179,820 174,992 131,246 -25.00%


27

1000 General Fund



FY 19Budget


107 LEGAL SERVICES411100 CITY ATTORNEY

110 SALARIES AND WAGES 114,065 113,958 115,667 1.50%141 UNEMPLOYMENT INSURANCE 518 513 521 1.56%142 WORKERS' COMPENSATION 443 439 537 22.32%144 F.I.C.A. 7,072 7,065 7,171 1.50%151 MEDICARE 1,654 1,652 1,677 1.51%200 SUPPLIES 190 250 250 0.00%212 COMPUTER SUPPLIES 145 - - 0.00%333 MEMBER/REGISTRATION FEES 990 400 400 0.00%334 PUBLIC RELATION SUB/DUES 4,117 3,500 3,500 0.00%350 PROFESSIONAL SERVICES 5,000 5,000 15,000 200.00%368 R&M-COMPUTER/OFFICE MACH 2,373 1,872 2,880 53.85%370 TRAVEL/LODGING/MEALS 1,141 2,000 2,000 0.00%380 TRAINING SERVICES 624 500 1,200 140.00%

LEGAL SERVICES TOTAL 138,332 137,149 150,803 9.96%


28

1000 General Fund



FY 19Budget


109 ADMINISTRATIVE SERVICES410450 ADMINISTRATIVE SERVICES - HR

255 SAFETY & RISK MANAGEMENT 1,430 2,000 1,000 -50.00%333 MEMBER/REGISTRATION FEES 351 250 1,800 620.00%350 PROFESSIONAL SERVICES 4,960 8,000 5,500 -31.25%368 R&M-COMPUTER/OFFICE MACH - - 1,440 0.00%370 TRAVEL/LODGING/MEALS 56 - - 0.00%380 TRAINING SERVICES 94 - - 0.00%

6,891 10,250 9,740 -4.98%

460442 CIVIC CENTER ADMIN231 REP & MAINT SUPPLIES 22,470 2,000 22,700 1035.00% Combined with 1000.155.460442.231

Cleaning contract $19,200320 PRINTING/DUPLICATING 318 - - 0.00%341 UTILITIES-GAS/ELECTRIC - - 13,000 0.00% Combined with 1000.155.460442.341361 REP & MAINT-GENERAL - - 3,500 0.00% Recoat gym floor368 R&M-COMPUTER/OFFICE MACH 8,084 8,424 - -100.00%630 PAYING AGENT FEES/SER CHG 5 - - 0.00%924 BUILDING IMPROV 7,442 - 6,000 0.00%

38,319 10,424 45,200 333.61%

460445 SWIMMING POOL AND SPLASH PARK110 SALARIES AND WAGES 48,530 39,510 37,050 -6.23%120 OVERTIME 330 500 750 50.00%141 UNEMPLOYMENT INSURANCE 228 180 170 -5.56%142 WORKERS' COMPENSATION 2,608 2,072 2,364 14.09%144 F.I.C.A. 3,029 2,481 2,344 -5.52%151 MEDICARE 708 580 548 -5.52%220 OPERATING SUPPLIES 2,585 500 1,000 100.00%226 RECREATION SUPPLIES 353 - 250 0.00%231 REP & MAINT SUPPLIES 261 - 250 0.00%316 INSTUCTOR/OFFICIAL FEES 860 - 750 0.00%380 TRAINING SERVICES 715 1,000 2,500 150.00%530 BUILDING & OFFICE RENTAL 330 - - 0.00%

60,537 46,823 47,976 2.46%

460449 ADMINISTRATIVE SERVICES ADMIN110 SALARIES AND WAGES 131,312 129,450 136,397 5.37%120 OVERTIME 2,322 2,000 3,500 75.00%141 UNEMPLOYMENT INSURANCE 607 592 630 6.42%142 WORKERS' COMPENSATION 4,764 3,849 6,001 55.91%144 F.I.C.A. 7,903 8,150 8,674 6.43%151 MEDICARE 1,848 1,906 2,028 6.40%220 OPERATING SUPPLIES 1,790 2,000 2,000 0.00%226 RECREATION SUPPLIES 12,973 10,000 12,000 20.00%316 INSTUCTOR/OFFICIAL FEES 3,227 10,000 10,000 0.00%320 PRINTING/DUPLICATING 1,465 500 1,750 250.00%331 LEGAL NOTICES - 300 - -100.00%336 ADVERTISING 377 500 500 0.00%343 UTILITIES-PHONES 2,355 1,000 - -100.00%346 INTERNET SERVICE 198 - 2,500 0.00%347 CELLULAR PHONE 3,586 2,750 2,750 0.00%350 PROFESSIONAL SERVICES - 1,500 1,000 -33.33%368 R&M-COMPUTER/OFFICE MACH 814 1,500 4,380 192.00%370 TRAVEL/LODGING/MEALS 181 750 500 -33.33%380 TRAINING SERVICES 402 500 750 50.00%530 BUILDING & OFFICE RENTAL 2,100 - 2,500 0.00%

178,224 177,247 197,860 11.63%

ADMINISTRATIVE SERVICES TOTAL 283,971 244,744 300,776 22.89%


29

1000 General Fund



FY 19Budget


121 FACILITY ADMIN/COMPLEX411230 FACILITY MAINTENANCE

231 REP & MAINT SUPPLIES 1,200 3,500 3,500 0.00%341 UTILITIES-GAS/ELECTRIC 32,510 32,000 32,000 0.00%342 UTILITIES-WTR,SWR,GARB 7,531 3,500 8,400 140.00%360 REP & MAINT SERVICES 9,800 6,500 7,500 15.38%364 BUILDING JANITOR 13,433 14,000 14,000 0.00%365 BUILDING REPAIR 8,514 5,000 7,500 50.00%398 BUILDING MAINT CONTRACT 16,300 17,000 16,300 -4.12%530 BUILDING & OFFICE RENTAL 26,300 22,000 27,000 22.73%532 LAND LEASE RENT 13,500 11,000 10,800 -1.82%924 BUILDING IMPROV 33,792 34,000 - -100.00%

490500 DEBT SERVICE PAYMENTS610 PRINCIPAL 27,065 28,278 7,900 -72.06%620 INTEREST 1,899 275 2,200 700.00%

FACILITES ADMIN/COMPLEX TOTAL 191,844 177,053 137,100 -22.57%


30

1000 General Fund



FY 19Budget


122 CENTRAL COMMUNICATIONS411300 CENTRAL COMMUNICATIONS

343 UTILITIES-PHONES 5,308 5,000 6,000 20.00%345 WEBSITE 5,580 4,500 4,100 -8.89%346 INTERNET SERVICE 44,202 35,000 22,968 -34.38% Public works internet347 CELLULAR PHONE 959 2,000 1,000 -50.00%

CENTRAL COMMUNICATIONS TOTAL 56,049 46,500 34,068 -26.74%


31

1000 General Fund



FY 19Budget


123 CENTRAL STORES411700 CENTRAL STORES

210 OFFICE SUPPLIES - - 0.00%211 OFFICE SUPPLIES 11,265 11,000 11,000 0.00%212 COMPUTER SUPPLIES 1,178 3,000 3,000 0.00%221 OFFICE FURNITURE/EQUIP - 1,000 1,000 0.00%236 FUEL/OIL/DIESEL 1,000 1,000 1,000 0.00%310 COMM/TRANS(POSTAGE) 2,191 5,000 3,000 -40.00%320 PRINTING/DUPLICATING 606 - 800 0.00%357 SOFTWARE SERVICES 25,618 - 44,105 0.00%360 REP & MAINT SERVICES 209 4,000 4,000 0.00%368 R&M-COMPUTER/OFFICE MACH 23,768 34,296 35,000 2.05%630 PAYING AGENT FEES/SER CHG 1 - - 0.00%947 COMPUTER HARDWARE 5,000 5,000 5,000 0.00%

CENTRAL STORES TOTAL 70,836 64,296 107,905 67.83%


32

1000 General Fund



FY 19Budget


125 SANITARIAN440110 SANITARIAN-CITY/COUNTY

394 INTERFUND GOVERNMENTAL SU 32,600 34,250 34,250 0.00%

SANITARIAN TOTAL 32,600 34,250 34,250 0.00%


33

1000 General Fund



FY 19Budget


131 LAW ENFORCEMENT420100 OPERATING ACCOUNT

144 F.I.C.A. - - 0.00%153 TOOL ALLOWANCE (1,155) - - 0.00%220 OPERATING SUPPLIES 4,575 5,000 5,000 0.00%227 CAPTIAL OUTLAY LESS THAN

-

- 5,200 0.00% Trauma Kit $2000Bicycle $1500Remove Ballistic Shield $1700

228 FIREARM SUPPLIES 2,745 4,500 4,500 0.00%231 REP & MAINT SUPPLIES 9,564 6,000 6,000 0.00%236 FUEL/OIL/DIESEL 23,577 18,000 20,000 11.11%310 COMM/TRANS(POSTAGE) 362 - 400 0.00%311 COMPUTER LEASE 18,342 16,925 16,925 0.00%320 PRINTING/DUPLICATING 1,278 1,000 1,000 0.00%324 SEXUAL OFFENDER PUBLIC NO 188 350 350 0.00%334 PUBLIC RELATION SUB/DUES 826 400 400 0.00%347 CELLULAR PHONE 6,744 6,480 6,500 0.31%350 PROFESSIONAL SERVICES 9,425 13,700 13,700 0.00%360 REP & MAINT SERVICES 2,927 5,000 5,000 0.00%368 R&M-COMPUTER/OFFICE MACH 28,405 34,804 46,104 32.47% CJIN Access - $3,100

CTS Support - $16,6002 factor authentication - $900IT Support - $24,704Electronic Warrants - $1,800

370 TRAVEL/LODGING/MEALS 5,328 5,000 5,500 10.00%380 TRAINING SERVICES 6,675 6,000 6,000 0.00%814 SETTLEMENT 75,000 75,000 - -100.00%824 OUTSIDE ENTITY SUPPORT 12,500 - 12,500 0.00% MRDTF940 CAPITAL OUTLAY 1,903 2,000 11,800 490.00% Radar Unit - $5000

Taser Replacement $6800976 VEHICLES 45,047 45,000 45,000 0.00%

254,256 245,159 211,879 -13.57%420101 POLICE OFFICERS

110 SALARIES AND WAGES 717,256 701,333 797,742 13.75%120 OVERTIME 32,340 35,000 35,000 0.00%141 UNEMPLOYMENT INSURANCE 3,475 3,351 3,815 13.85%142 WORKERS' COMPENSATION 34,323 33,602 46,144 37.33%148 CLOTHING ALLOWANCE 13,783 14,000 15,000 7.14%151 MEDICARE 10,771 10,799 12,292 13.83%

811,948 798,085 909,993 14.02%

LAW ENFORCEMENT TOTAL 1,066,204 1,043,244 1,121,872 7.54%


34

1000 General Fund



FY 19Budget


141 FIRE420400 OPERATING ACCOUNTS

210 OFFICE SUPPLIES 1,237 1,000 1,000 0.00%220 OPERATING SUPPLIES 9,321 18,000 23,000 27.78%230 REP & MAINT SUPPLIES 733 2,500 2,500 0.00%232 REP & MAINT-VEHICLES 1,171 3,500 3,500 0.00%235 PATIENT SUPPLIES 205 - - 0.00%236 FUEL/OIL/DIESEL 5,034 6,000 6,000 0.00%310 COMM/TRANS(POSTAGE) 13 100 100 0.00%312 PUBLIC RELATIONS 601 500 500 0.00%313 FIRE PREVENTION 590 500 500 0.00%320 PRINTING/DUPLICATING - 100 250 150.00%334 PUBLIC RELATION SUB/DUES 725 900 900 0.00%341 UTILITIES-GAS/ELECTRIC 1,225 800 800 0.00%342 UTILITIES-WTR,SWR,GARB 97 250 250 0.00%343 UTILITIES-PHONES 523 600 600 0.00%347 CELLULAR PHONE 4,632 3,000 3,000 0.00%350 PROFESSIONAL SERVICES 7,467 10,000 12,000 20.00%357 SOFTWARE SERVICES 678 - - 0.00%360 REP & MAINT SERVICES 3,418 5,000 5,000 0.00%365 BUILDING REPAIR 1,808 1,000 1,500 50.00%368 R&M-COMPUTER/OFFICE MACH 8,502 6,869 10,074 46.66%370 TRAVEL/LODGING/MEALS 3,866 3,000 3,000 0.00%380 TRAINING SERVICES 10,728 10,500 10,500 0.00%381 CODE BOOKS 266 1,000 1,000 0.00%395 PHYSICALS - 4,500 5,500 22.22%976 VEHICLES - 11,450 10,000 -12.66% Replace rescue 1981 TOOLS/EQUIPMENT/SAFETY - 3,075 4,000 30.08%

62,840 94,144 105,474 12.03%420401 FIREFIGHTERS

110 SALARIES AND WAGES 541,505 547,539 476,310 -13.01%120 OVERTIME 64,299 100,000 110,000 10.00%141 UNEMPLOYMENT INSURANCE 4,050 2,937 2,657 -9.53%142 WORKERS' COMPENSATION 29,716 22,699 24,809 9.30%148 CLOTHING ALLOWANCE 4,625 5,100 4,200 -17.65%151 MEDICARE 11,329 9,463 8,562 -9.52%

655,524 687,738 626,538 -8.90%420402 RESERVE AMB/FIREFIGHTERS

110 SALARIES AND WAGES 30,745 10,000 10,000 0.00%141 UNEMPLOYMENT INSURANCE 133 40 40 0.00%142 WORKERS' COMPENSATION 1,516 470 441 -6.17%144 F.I.C.A. 1,945 701 701 0.00%148 CLOTHING ALLOWANCE 562 500 500 0.00%151 MEDICARE 425 164 164 0.00%380 TRAINING SERVICES 825 - - 0.00%395 PHYSICALS - 4,000 - -100.00%

36,151 15,875 11,846 -25.38%420410 RESERVES OPERATING

220 OPERATING SUPPLIES 1,235 - 750 0.00%380 TRAINING SERVICES 98 - 1,000 0.00%381 CODE BOOKS 37 - - 0.00%

1,370 - 2,000 0.00%490500 DEBT SERVICE PAYMENTS

610 PRINCIPAL 16,987 - - 0.00%620 INTEREST 1,232 - - 0.00%

18,219 - - 0.00%

FIRE TOTAL 774,104 797,757 745,858 -6.51%


35

1000 General Fund



FY 19Budget


143 BUILDING INSPECTOR420403 BUILDING INSPECTION

110 SALARIES AND WAGES 48,016 48,050 49,140 2.27%120 OVERTIME 283 750 750 0.00%141 UNEMPLOYMENT INSURANCE 219 220 225 2.27%142 WORKERS' COMPENSATION 1,060 1,042 1,327 27.35%144 F.I.C.A. 2,995 3,026 3,093 2.21%151 MEDICARE 700 708 723 2.12%200 SUPPLIES 164 250 250 0.00%232 REP & MAINT-VEHICLES 208 500 500 0.00%236 FUEL/OIL/DIESEL 937 1,500 1,500 0.00%343 UTILITIES-PHONES 1,920 1,500 1,500 0.00%346 INTERNET SERVICE - - 732 0.00%347 CELLULAR PHONE 390 300 300 0.00%368 R&M-COMPUTER/OFFICE MACH 936 936 2,880 207.69%380 TRAINING SERVICES 136 400 400 0.00%381 CODE BOOKS - 250 400 60.00%590 BLDG CODES EDUC FUND ASSE - 850 - -100.00%

BUILDING INSPECTOR TOTAL 57,964 60,282 63,720 5.70%


36

1000 General Fund



FY 19Budget


154 ANIMAL CONTROL440640 ANIMAL CONTROL SERVICES

110 SALARIES AND WAGES 37,407 41,481 52,888 27.50%120 OVERTIME 27 2,500 2,000 -20.00%141 UNEMPLOYMENT INSURANCE 174 191 243 27.23%142 WORKERS' COMPENSATION 2,000 2,198 3,382 53.87%144 F.I.C.A. 2,371 2,631 3,353 27.44%148 CLOTHING ALLOWANCE 864 960 1,200 25.00%151 MEDICARE 555 615 784 27.48%210 OFFICE SUPPLIES 261 1,250 1,100 -12.00%220 OPERATING SUPPLIES 4,100 2,000 2,000 0.00%231 REP & MAINT SUPPLIES 720 1,000 2,500 150.00%232 REP & MAINT-VEHICLES - 700 700 0.00%236 FUEL/OIL/DIESEL 1,043 1,300 1,350 3.85%347 CELLULAR PHONE 869 900 900 0.00%350 PROFESSIONAL SERVICES 16,180 19,000 19,500 2.63%352 CONSULTANT SERVICES - 500 400 -20.00%357 SOFTWARE SERVICES 229 - 1,000 0.00%368 R&M-COMPUTER/OFFICE MACH 881 936 1,440 53.85%380 TRAINING SERVICES 94 200 200 0.00%940 CAPITAL OUTLAY - 2,500 - -100.00%

ANIMAL CONTROL TOTAL 67,775 80,862 94,940 17.41%


37

1000 General Fund



FY 19Budget


155 ROAMING CREW430100 PUBLIC WORKS ADMIN 0.00%

220 OPERATING SUPPLIES 1,024 2,000 1,500 -25.00%224 JANITOR CONTRACT/SUPPLIES 856 1,000 1,020 2.00%357 SOFTWARE SERVICES 430 750 850 13.33%

2,310 3,750 8,008 113.55%430930 CEMETERY OPERATING

341 UTILITIES-GAS/ELECTRIC 1,980 2,000 2,060 3.00%342 UTILITIES-WTR,SWR,GARB 8 400 400 0.00%357 SOFTWARE SERVICES 1,412 - 1,000 0.00%361 REP & MAINT-GENERAL 5,201 5,000 5,000 0.00%362 REP & MAINT-VEHICLES 797 1,500 1,500 0.00%393 WEED CONTROL 1,000 1,000 1,000 0.00%401 SPRINKLER MAINTENANCE 19 2,000 2,000 0.00%402 TREE MAINTENANCE 2,445 2,000 6,000 200.00%

12,862 13,900 18,960 36.40%430950 ROAMING OPERATING

110 SALARIES AND WAGES 263,900 270,982 285,681 5.42%120 OVERTIME 7,346 7,500 7,500 0.00%141 UNEMPLOYMENT INSURANCE 1,257 1,274 1,341 5.26%142 WORKERS' COMPENSATION 13,969 16,151 17,322 7.25%144 F.I.C.A. 16,666 17,560 18,475 5.21%148 CLOTHING ALLOWANCE 5,068 4,800 4,800 0.00%151 MEDICARE 3,898 4,107 4,321 5.21%220 OPERATING SUPPLIES 37 - - 0.00%236 FUEL/OIL/DIESEL 8,425 8,000 8,240 3.00%341 UTILITIES-GAS/ELECTRIC 13,126 14,000 14,420 3.00%342 UTILITIES-WTR,SWR,GARB 5,858 6,500 6,630 2.00%346 INTERNET SERVICE 798 600 900 50.00%347 CELLULAR PHONE 2,178 1,500 1,650 10.00%350 PROFESSIONAL SERVICES 6,028 5,500 - -100.00%361 REP & MAINT-GENERAL 286 - - 0.00%362 REP & MAINT-VEHICLES 3,095 6,000 - -100.00%368 R&M-COMPUTER/OFFICE MACH 1,423 749 4,320 476.77%370 TRAVEL/LODGING/MEALS 502 250 400 60.00%380 TRAINING SERVICES 1,069 1,000 1,000 0.00%402 TREE MAINTENANCE 7,758 7,000 - -100.00%540 STATE FEE ASSESSMENTS - - 300 0.00%935 SPRINKLER SYSTEM 949 5,000 5,000 0.00%940 CAPITAL OUTLAY 18,155 11,000 17,000 54.55% Parks Master Plan - $10,000

Sac Park Outbuilding - $7,000976 VEHICLES - 7,500 0.00%

381,791 389,473 406,800 4.45%


38

1000 General Fund



FY 19Budget


155 ROAMING CREW460430 PARKS OPERATING

231 REP & MAINT SUPPLIES 15,463 14,000 15,000 7.14%361 REP & MAINT-GENERAL 7,841 7,000 10,000 42.86%362 REP & MAINT-VEHICLES - - 3,000 0.00%393 WEED CONTROL 3,000 3,000 3,000 0.00%401 SPRINKLER MAINTENANCE 4,449 8,000 4,000 -50.00%402 TREE MAINTENANCE 8,630 8,000 13,000 62.50%940 CAPITAL OUTLAY 5,593 - - 0.00%

44,976 40,000 48,000 20.00%460442 CIVIC CENTER ADMIN

231 REP & MAINT SUPPLIES 2,277 1,500 - -100.00%341 UTILITIES-GAS/ELECTRIC 12,027 13,000 - -100.00%

14,500 - -100.00%460445 SWIMMING POOL AND SPLASH PARK

222 CHEMICALS 15,898 16,000 16,000 0.00%231 REP & MAINT SUPPLIES 4,296 7,000 - -100.00%341 UTILITIES-GAS/ELECTRIC 18,179 20,000 20,600 3.00%361 REP & MAINT-GENERAL 4,926 7,000 10,000 42.86%540 STATE FEE ASSESSMENTS 1,806 1,000 1,000 0.00%940 CAPITAL OUTLAY - - 4,000 0.00%

45,105 51,000 51,600 1.18%

ROAMING CREW TOTAL 501,348 512,623 533,368 4.05%


39

1000 General Fund



FY 19Budget


160 NON-DEPARTMENTAL510331 OTHER UNALLOCATED COSTS

511 CLAIMS PAID/DEDUCTIBLE 1,036 1,000 1,000 0.00%

520000 OTHER FINANCING USES824 OUTSIDE ENTITY SUPPORT 24,717 120,000 - -100.00%

521000 INTERFUND OP TRANSFERS821 TRANSFER TO OTHER FUNDS 284,512 276,394 310,197 12.23% Dispatch $302,197

RR $8,000

NON-DEPARTMENTAL TOTAL 310,265 397,394 311,197 -21.69%

TOTAL FUND EXPENDITURES 4,268,388 4,304,191 4,277,572 -0.62%


40

2190 COMPREHENSIVE LIABILITY

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 284,125 163,097 174,745 Expenditures (270,913) (189,650) (234,398) Surplus/(Deficit) 13,212 (26,553) (59,653)


Fiscal Year Ending

41

2190 Comprhensive Liability


Projected FY 18 Budget

FY 19 Budget


310000 TAXES311010 REAL PROPERTY TAXES 23,244 10,986 134,266 1122.16%311021 MOBILE HOME TAXES 50 150 150 0.00%311022 PERSONAL PROPERTY TAXES 150 150 150 0.00%312000 PEN & INT ON DELINQ TAXES 40 100 100 0.00%

23,484 11,386 134,666 1082.73%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNING (450) - - 0.00%

(450) - - 0.00%

380000 OTHER FINANCING SOURCES383080 TRANSFER IN 151,711 151,711 149,459 -1.48%

151,711 151,711 149,459 -1.48%

TOTAL FUND REVENUE 174,745 163,097 284,125 74.21%

Revenues

42

2190 Comprhensive Liability


Projected FY 18 Budget

FY 19 Budget


160 NON-DEPARTMENTAL510330 COMP LIABILITY INSURANCE

510 LIABILITY INSURANCE 188,923 150,000 226,063 50.71%512 INSURANCE ON BUILDINGS 27,524 21,500 25,000 16.28%513 INS ON VEHICLES & EQUIP 17,103 17,300 19,000 9.83%520 SURETY BONDS/EMPLOYEES 848 850 850 0.00%

TOTAL FUND EXPENDITURES 234,398 189,650 270,913 42.85%

Expenditures

43

2211 SOCCER FIELDS

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance (397)$ (1,388)$ (1,392)$

Revenues - 1,388 2,495 Expenditures - - (1,500) Surplus/(Deficit) - 1,388 995

Ending Fund Balance (397)$ -$ (397)$

Fiscal Year Ending

44

2212 SUMMER FEST

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance (730)$ (6,665)$ (8,867)$

Revenues 16,000 18,000 15,815 Expenditures (13,280) (15,447) (7,678) Surplus/(Deficit) 2,720 2,553 8,137

Ending Fund Balance 1,990$ (4,112)$ (730)$

Fiscal Year Ending

45

2212 Summerfest

Account Account DescriptionFY 18

ProjectedFY 18 Budget

FY 19 Budget


340000 CHARGES FOR SERVICES346015 SUMMERFEST REVENUES 15,832 18,000 16,000 -11.11%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS (17) - - 0.00%

TOTAL FUND REVENUE 15,815 18,000 16,000 -11.11%

Revenues

46

2212 Summerfest

Obj Object DescriptionFY 18


FY 19 Budget


153 PARKS DEPARTMENT460420 SUMMERFEST

110 SALARIES AND WAGES 255 - - 0.00%120 OVERTIME 1,182 2,500 2,000 -20.00%141 UNEMPLOYMENT INSURANCE 6 11 9 -18.18%142 WORKERS' COMPENSATION 81 10 125 1150.00%144 F.I.C.A. 87 207 171 -17.39%145 P.E.R.S. - 359 287 -20.06%151 MEDICARE 20 360 288 -20.00%200 SUPPLIES - - 900 0.00%333 MEMBER/REGISTRATION FEES 365 - - 0.00%336 ADVERTISING 2,176 2,000 2,500 25.00%350 PROFESSIONAL SERVICES 3,506 8,000 6,000 -25.00%531 EQUIP RENTAL - 2,000 1,000 -50.00%

TOTAL FUND EXPENDITURES 7,678 15,447 13,280 -14.03%

Expenditures

47

2220 LIBRARY

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 540,631 515,280 512,309 Expenditures (535,621) (530,141) (491,951) Surplus/(Deficit) 5,010 (14,861) 20,358


Fiscal Year Ending

48

2220 Library



FY 19Budget


310000 TAXES311010 REAL PROPERTY TAXES 76,902 76,902 85,442 11.11%311021 MOBILE HOME TAXES 175 175 100 -42.86%311022 PERSONAL PROPERTY TAXES 400 400 500 25.00%312000 PEN & INT ON DELINQ TAXES 200 200 150 -25.00%

77,677 77,677 86,192 10.96%

330000 INTERGOVERNMENTAL REVENUES334060 STATE ASSISTANCE TO LIBRARY 7,560 7,560 1,480 -80.42%335230 STATE ENTITLEMENT FUNDS 63,562 63,562 64,617 1.66%338010 COUNTY CONTRIBUTIONS 351,781 351,781 380,742 8.23%

422,903 422,903 446,839 5.66%

340000 CHARGES FOR SERVICES346070 LIBRARY FEES (NOT FINES) 5,280 5,500 5,500 0.00%346071 LIBRARY RESEARCH FEES - 50 - -100.00%

5,280 5,550 5,500 -0.90%

350000 FINES AND FORFEITURES353000 LIBRARY FINES 3,080 3,500 - -100.00%

3,080 3,500 - -100.00%

360000 MISCELLANEOUS REVENUE365000 CONTRIBUTED AND DONATED 3,040 5,000 2,000 -60.00%365005 DONATIONS - DISCARDED BOOKS - 250 - -100.00%

3,040 5,250 2,000 -61.90%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 329 400 100 -75.00%

329 400 100 -75.00%


Revenues

49

2220 Library



FY 19Budget


201 Library Services460100 LIBRARY SERVICES

110 SALARIES AND WAGES 259,175 267,406 297,523 11.26%120 OVERTIME 196 2,500 500 -80.00%141 UNEMPLOYMENT INSURANCE 1,179 1,738 1,339 -22.96%142 WORKERS' COMPENSATION 2,111 6,304 - -100.00%143 HEALTH INSURANCE 32,243 32,243 44,170 36.99%144 F.I.C.A. 15,011 16,579 18,446 11.26%145 P.E.R.S. 20,548 22,115 25,498 15.30%151 MEDICARE 3,511 3,877 4,314 11.27%210 OFFICE SUPPLIES 2,984 6,763 3,675 -45.66%212 COMPUTER SUPPLIES 1,145 1,500 1,300 -13.33%224 JANITOR CONTRACT/SUPPLIES 20,907 23,100 1,520 -93.42%227 CAPTIAL OUTLAY LESS THAN 32,492 35,000 37,600 7.43%236 FUEL/OIL/DIESEL - - 3,400 0.00%310 COMM/TRANS(POSTAGE) 1,716 2,601 1,992 -23.41%333 MEMBER/REGISTRATION FEES 135 600 200 -66.67%334 PUBLIC RELATION SUB/DUES 204 520 100 -80.77%341 UTILITIES-GAS/ELECTRIC 13,129 16,126 15,000 -6.98%342 UTILITIES-WTR,SWR,GARB 2,023 2,081 2,300 10.52%343 UTILITIES-PHONES 2,240 3,660 600 -83.61%346 INTERNET SERVICE - - 2,220 0.00%347 CELLULAR PHONE - - 1,100 0.00%350 PROFESSIONAL SERVICES 9,801 6,242 23,258 272.60%359 PROMOTIONAL ADVERTISING - 500 200 -60.00%360 REP & MAINT SERVICES 6,275 9,364 5,600 -40.20%362 REP & MAINT-VEHICLES - 500 700 40.00%366 BLDG UTILITIES-RESTRICTED 9,630 9,364 - -100.00%370 TRAVEL/LODGING/MEALS - 400 0.00%380 TRAINING SERVICES 1,382 2,000 1,300 -35.00%510 LIABILITY INSURANCE 2,960 2,800 2,960 5.71%513 INS ON VEHICLES & EQUIP 2,250 2,250 0.00%630 PAYING AGENT FEES/SER CHG 51 - - 0.00%940 CAPITAL OUTLAY 16,667 16,667 - -100.00%946 COMPUTER SOFTWARE 1,500 350 -76.67%392 ADMINISTRATIVE COST ALLOC 34,236 34,241 35,806 4.57%


Expenditures

50

2260 EMERGENCY/DISASTER

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance (21,006)$ (20,796)$ (20,914)$

Revenues (92) - (92) Expenditures - - - Surplus/(Deficit) (92) - (92)

Ending Fund Balance (21,098)$ (20,796)$ (21,006)$

Fiscal Year Ending

51

2260 Emergency Disaster



FY 19Budget

% Change

Description/Comments


TOTAL FUND REVENUE (92) - - 0.00%

Revenues

52

2300 COMMUNICATIONS/DISPATCH SERVICES

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 605,144 533,454 534,150 Expenditures (604,394) (586,437) (584,012) Surplus/(Deficit) 750 (52,983) (49,862)

Ending Fund Balance 56,248$ 946$ 55,498$

Fiscal Year Ending

53

2300 Communications/Dispatch Services

Account Object DescriptionFY 18

ProjectedFY 18Budget

FY 19Budget


340000 CHARGES FOR SERVICES342040 COUNTY CONTRACT PAYMENT 266,202 266,202 302,197 13.52%342050 DISPATCHER SERVICES 1,325 350 350 0.00%

267,527 266,552 302,547 13.50%

350000 FINES AND FORFEITURES351032 DISPATCH FEES/ALARMS 300 300 - -100.00%

300 300 - -100.00%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNING 121 400 400 0.00%

121 400 400 0.00%

380000 OTHER FINANCING SOURCES381070 INTERCAP/LOANS/NOTES - - 0.00%383080 TRANSFER IN 266,202 266,202 302,197 13.52%

266,202 266,202 302,197 13.52%


Revenues

54

2300 Communications/Dispatch Services

Object Object DescriptionFY 18


FY 19Budget


132 DISPATCH SERVICES420102 DISPATCHERS

110 SALARIES AND WAGES 331,768 350,962 362,416 3.26%120 OVERTIME 15,651 25,000 25,000 0.00%141 UNEMPLOYMENT INSURANCE 1,703 1,716 1,784 3.96%142 WORKERS' COMPENSATION 4,242 4,338 5,437 25.33%143 HEALTH INSURANCE - 27,794 0.00%144 F.I.C.A. 22,613 21,527 24,578 14.17%145 P.E.R.S. 31,131 31,539 33,973 7.72%148 CLOTHING ALLOWANCE 7,917 5,400 9,000 66.67%151 MEDICARE 5,289 5,530 5,748 3.94%

420,314 446,012 495,730 11.15%420160 DISPATCH/COMMUNICATIONS

220 OPERATING SUPPLIES 3,665 3,250 4,000 23.08%227 CAPTIAL OUTLAY LESS THAN 3,252 - - 0.00%231 REP & MAINT SUPPLIES 25 1,500 1,500 0.00%311 COMPUTER LEASE 6,690 7,500 7,500 0.00%320 PRINTING/DUPLICATING 28 1,000 500 -50.00%334 PUBLIC RELATION SUB/DUES 962 500 1,000 100.00%343 UTILITIES-PHONES 388 500 500 0.00%347 CELLULAR PHONE 204 750 750 0.00%350 PROFESSIONAL SERVICES 50,000 50,000 5,000 -90.00%357 SOFTWARE SERVICES 958 - - 0.00%360 REP & MAINT SERVICES 701 8,700 8,700 0.00%368 R&M-COMPUTER/OFFICE MACH 7,540 8,424 11,513 36.67%380 TRAINING SERVICES 3,552 3,000 5,000 66.67%940 CAPITAL OUTLAY 35,429 5,000 5,000 0.00%

113,394 90,124 50,963 -43.45%521000 INTERFUND OP TRANSFERS

392 ADMINISTRATIVE COST ALLOC 50,304 50,301 57,701 14.71%


Expenditures

55

2310 TAX INCREMENT DISTRICT - DOWNTOWN

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 212,627 188,467 193,402 Expenditures (90,500) (468,674) (194,305) Surplus/(Deficit) 122,127 (280,207) (903)

Ending Fund Balance 443,153$ -$ 321,026$

Fiscal Year Ending

56

2310 Tax Increment District - Downtown



FY 19Budget


310000 TAXES311010 REAL PROPERTY TAXES 137,335 130,000 161,000 23.85%311022 PERSONAL PROPERTY TAXES 1,750 1,750 2,180 24.57%312000 PEN & INT ON DELINQ TAXES 750 750 500 -33.33%

139,835 132,500 163,680 23.53%

330000 INTERGOVERNMENTAL REVENUESSTATE ENTITLEMENT FUNDS 40,967 40,967 40,967 0.00%SIDEWALK ASSESSMENTS 11,400 13,000 6,480 -50.15%

52,367 53,967 47,447 -12.08%

370000 INVESTMENT EARNINGSINTEREST & DIVIDEND EARNINGS 1,200 2,000 1,500 -25.00%

1,200 2,000 1,500 -25.00%


Revenues

57

2310 Tax Increment District - Downtown



FY 19Budget


470300 ECONOMIC DEVELOPMENT331 LEGAL NOTICES 440 - 250 0.00%350 PROFESSIONAL SERVICES 109,231 - - 0.00%940 CAPITAL OUTLAY 84,634 468,674 90,250 -80.74%


Expenditures

58

2320 ECONOMIC DEVELOPMENT

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance -$ (10,192)$ (10,310)$

Revenues - 10,192 10,310 Expenditures - - - Surplus/(Deficit) - 10,192 10,310

Ending Fund Balance -$ -$ -$

Fiscal Year Ending

59

2370 PERD

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018




Fiscal Year Ending

60

2370 Public Employees Retirement



FY 19Budget

% Change



65,102 66,516 67,733 1.83%

330000 INTERGOVERNMENTAL REVENUES335050 STATE SHARED REVENUE/PENSION 2,906 2,750 2,750 0.00%

2,906 2,750 2,750 0.00%


(11) - - 0.00%

380000 OTHER FINANCING SOURCES383080 TRANSFER IN 21,672 21,670 23,864 10.12%

21,672 21,670 23,864 10.12%


Revenues

61

2370 Public Employees Retirement



FY 19Budget

% Change


160 NON-DEPARTMENTAL145 PENSION PAYMENTS

145 P.E.R.S. 88,448 86,825 92,576 6.62%


Expenditures

62

2371 HEALTH INSURANCE

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 101,362 141,355 152,537 Expenditures (132,309) (179,556) (159,735) Surplus/(Deficit) (30,947) (38,201) (7,198)


Fiscal Year Ending

63

2371 Health Insurance



FY 19Budget


310000 TAXES311010 REAL PROPERTY TAXES 115,639 104,367 61,030 -41.52%311021 MOBILE HOME TAXES 250 250 250 0.00%311022 PERSONAL PROPERTY TAXES 750 750 750 0.00%312000 PEN & INT ON DELINQ TAXES 300 300 300 0.00%

116,939 105,667 62,330 -41.01%


(90) - - 0.00%

380000 OTHER FINANCING SOURCES383080 TRANSFER IN 35,688 35,688 39,032 9.37%

35,688 35,688 39,032 9.37%


Revenues

64

2371 Health Insurance



FY 19Budget



143 HEALTH INSURANCE 159,735 179,556 132,309 -26.31%


Expenditures

65

2372 PERMISSIVE HEALTH INSURANCE

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance 32$ -$ 32$

Revenues 392,031 358,295 372,011 Expenditures (392,031) (358,295) (372,011) Surplus/(Deficit) - - -

Ending Fund Balance 32$ -$ 32$

Fiscal Year Ending

66

2372 Permissive Medical Levy



FY 19Budget

% Change


310000 TAXES311010 REAL PROPERTY TAXES 369,115 355,095 388,831 9.50%311021 MOBILE HOME TAXES 530 500 500 0.00%311022 PERSONAL PROPERTY TAXES 2,000 2,000 2,000 0.00%312000 PEN & INT ON DELINQ TAXES 500 700 700 0.00%


Revenues

67

2372 Permissive Medical Levy



FY 19Budget

% Change



143 HEALTH INSURANCE 372,011 358,295 392,031 9.42%


Expenditures

68

2373 POLICE PENSION

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018




Fiscal Year Ending

69

2373 Police Pension



FY 19Budget

% Change



92,635 94,306 110,679 17.36%

330000 INTERGOVERNMENTAL REVENUES335050 STATE SHARED REVENUE/PENSIONS 206,077 218,728 248,982 13.83%

206,071 218,728 248,982 13.83%


Revenues

70

2373 Police Pension



FY 19Budget

% Change



146 POLICE PENSION 307,304 318,998 364,095 14.14%


Expenditures

71

2374 FIRE PENSION

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 281,290 294,584 291,535 Expenditures (293,751) (308,999) (289,660) Surplus/(Deficit) (12,461) (14,415) 1,875


Fiscal Year Ending

72

2374 Fire Pension



FY 19Budget

% Change


310000 TAXES311010 REAL PROPERTY TAXES 91,814 93,381 85,442 -8.50%311021 MOBILE HOME TAXES 150 150 100 -33.33%311022 PERSONAL PROPERTY TAXES 350 350 350 0.00%312000 PEN & INT ON DELINQ TAXES 150 150 150 0.00%

92,464 94,031 86,042 -8.50%

330000 INTERGOVERNMENTAL REVENUES335050 STATE SHARED REVENUE/PENSIONS 198,951 200,453 195,148 -2.65%

198,951 200,453 195,148 -2.65%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 120 100 100 0.00%

120 100 100 0.00%


Revenues

73

2374 Fire Pension



FY 19Budget

% Change



147 FIRE PENSION 289,660 308,999 293,751 -4.93%


Expenditures

74

2397 CDBG ECONOMIC DEV REVOLVING FUND

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 73,500 55,000 4 Expenditures (727,118) (723,947) - Surplus/(Deficit) (653,618) (668,947) 4


Fiscal Year Ending

75

2397 CDBG Economic Development Revolving Loan Fund



FY 19Budget

% Change


330000 INTERGOVERNMENTAL REVENUES331010 COMMUNITY DEV BLOCK GRANT - 55,000 73,000 32.73%

- 55,000 73,000 32.73%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 4 - 500 0.00%373010 INTEREST CDBG LOAN - - 0.00%

4 - 500 0.00%

TOTAL FUND REVENUE 4 55,000 73,500 33.64%

Revenues

76

2397 CDBG Economic Development Revolving Loan Fund



FY 19Budget

% Change


411 GRANTS/ECONOMIC DEVELP411 SPECIAL PROJECTS CDBG - 723,947 727,118 0.44%

TOTAL FUND EXPENDITURES - 723,947 727,118 0.44%

Expenditures

77

2399 IMPACT FEES

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 80,781 60,900 60,900 Expenditures (70,000) (129,500) (18,887) Surplus/(Deficit) 10,781 (68,600) 42,013


Fiscal Year Ending

78

2399 Impact Fees



FY 19Budget


340000 CHARGES FOR SERVICES341072 POLICE IMPACT FEES 13,060 12,500 16,845 34.76%341073 FIRE/EMS IMPACT FEE 7,136 5,500 7,860 42.91%341074 PARKS/RECREATION IMPACT FEES 8,410 5,900 8,845 49.92%341075 TRANSPORTATION IMPACT FEES 34,858 37,000 47,231 27.65%

63,464 60,900 80,781 32.65%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 1,090 - 1,000 0.00%

1,090 - 1,000 0.00%


Revenues

79

2399 Impact Fees



FY 19Budget


131 LAW ENFORCEMENT420100 OPERATING ACCOUNT

940 CAPITAL OUTLAY - 15,000 - -100.00%- 15,000 - -100.00%

141 FIRE420400 OPERATING ACCOUNTS

940 CAPITAL OUTLAY - 7,500 - -100.00%- - - 0.00%

151 STREET DEPARTMENT430240 STREET DEPARTMENT

350 PROFESSIONAL SERVICES - - 40,000 0.00% NW Transportation Study960 INFRASTRUCTURE/WATER/SEWE 18,887 102,000 30,000 -70.59% ADA Upgrades - $15,000

Grant Match - $15,00018,887 102,000 70,000 -31.37%

153 PARKS DEPARTMENT460430 PARKS OPERATING

940 CAPITAL OUTLAY - 5,000 - -100.00%- 5,000 - -100.00%


Expenditures

80

2400 LIGHT MAINTENANCE DISTRICT

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018




Fiscal Year Ending

81

2400 Light Maintenace



FY 19 Budget

% Change


360000 MISCELLANEOUS REVENUE363010 SPECIAL ASSESSMENTS 136,000 136,000 149,600 10.00% Increase due to cost of completing Phases

III and IV of Downtown Project363040 PEN & INT ON SPEC ASSESS 250 450 300 -33.33%

136,250 136,450 149,900 9.86%


500 100 100 0.00%


Revenues

82

2400 Light Maintenace



FY 19 Budget

% Change


420100 OPERATING ACCOUNT231 REP & MAINT SUPPLIES 3,887 3,500 3,570 2.00%340 UTILITY/STREET LIGHTS 66,524 68,000 72,080 6.00%361 REP & MAINT-GENERAL 6,692 3,500 4,025 15.00%362 REP & MAINT-VEHICLES - 750 765 2.00%960 INFRASTRUCTURE/WATER/SEWE 23,316 103,500 85,800 -17.10%


Expenditures

83

2500 STREET MAINTENANCE

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 1,286,107 995,630 985,690 Expenditures (1,261,432) (1,304,964) (879,905) Surplus/(Deficit) 24,675 (309,334) 105,785


Fund Balance as a Percent of Operating Expenditures 76.42%

Fund Balance Over/(Short) 389,888$

Fiscal Year Ending

84

2500 Street Maintenance



FY 19 Budget

% Change


320000 LICENSES AND PERMITS323000 NON-BUS LIC AND PERMITS 3,400 15,000 15,000 0.00%

3,400 15,000 15,000 0.00%

360000 MISCELLANEOUS REVENUE360000 MISCELLANEOUS REVENUE 1,060 - - 0.00%363010 SPECIAL ASSESSMENTS 978,230 978,230 1,028,707 5.16%363040 PEN & INT ON SPEC ASSESS 1,500 2,000 1,900 -5.00%

980,790 980,230 1,030,607 5.14%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 1,500 400 500 25.00%

1,500 400 500 25.00%

380000 OTHER FINANCING SOURCES381070 INTERCAP/LOANS/NOTES - - 240,000 0.00%

- - - 0.00%

TOTAL FUND REVENUE 985,690 995,630 1,286,107 29.18%

Revenues

85




FY 19 Budget

% Change


151 STREET DEPARTMENT430210 STREET ADMINISTRATION

110 SALARIES AND WAGES 26,076 26,208 26,859 2.48%120 OVERTIME 568 - 1,250 0.00%141 UNEMPLOYMENT INSURANCE 121 118 126 6.78%142 WORKERS' COMPENSATION 304 1,062 1,108 4.33%144 F.I.C.A. 1,652 1,625 1,743 7.26%145 P.E.R.S. 2,258 2,167 2,409 11.17%151 MEDICARE 386 380 408 7.37%210 OFFICE SUPPLIES - - 1,000 0.00%331 LEGAL NOTICES 61 - 300 0.00%368 R&M-COMPUTER/OFFICE MACH 487 - 750 0.00%394 INTERFUND GOVERNMENTAL SU 6,270 6,300 6,300 0.00%947 COMPUTER HARDWARE 855 - - 0.00%

39,038 37,860 42,253 11.60%430220 FACILITIES/CITY SHOP

200 SUPPLIES 1,049 1,750 1,000 -42.86%224 JANITOR CONTRACT/SUPPLIES 1,081 1,200 1,200 0.00%341 UTILITIES-GAS/ELECTRIC 3,929 4,200 4,000 -4.76%342 UTILITIES-WTR,SWR,GARB 971 1,400 1,428 2.00%343 UTILITIES-PHONES 369 500 510 2.00%346 INTERNET SERVICE 2,197 600 2,300 283.33%347 CELLULAR PHONE 1,274 1,100 1,155 5.00%350 PROFESSIONAL SERVICES 202 - 1,500 0.00%352 CONSULTANT SERVICES 5,208 8,000 10,000 25.00%357 SOFTWARE SERVICES 430 1,250 1,250 0.00%924 BUILDING IMPROV - 22,000 2,000 -90.91%

16,710 42,000 26,343 -37.28%430240 STREET DEPARTMENT

110 SALARIES AND WAGES 239,599 245,967 250,837 1.98%120 OVERTIME 29,334 25,000 25,000 0.00%141 UNEMPLOYMENT INSURANCE 1,244 1,241 1,263 1.77%142 WORKERS' COMPENSATION 18,230 19,053 23,398 22.80%144 F.I.C.A. 16,556 17,098 17,399 1.76%145 P.E.R.S. 21,698 19,520 20,914 7.14%148 CLOTHING ALLOWANCE 5,137 4,800 4,800 0.00%151 MEDICARE 3,872 3,999 4,069 1.75%200 SUPPLIES 45 - - 0.00%231 REP & MAINT SUPPLIES 7,972 8,500 9,330 9.76%232 REP & MAINT-VEHICLES 32,230 15,500 15,810 2.00%233 REP & MAINT - STREET MATE 4,969 7,000 7,140 2.00%236 FUEL/OIL/DIESEL 22,500 22,500 22,950 2.00%255 SAFETY & RISK MANAGEMENT 305 500 510 2.00%317 UTILITY LOCATE SERVICES - 600 612 2.00%357 SOFTWARE SERVICES 1,674 - - 0.00%361 REP & MAINT-GENERAL 2,928 7,000 7,140 2.00%362 REP & MAINT-VEHICLES 30,899 45,000 45,900 2.00%368 R&M-COMPUTER/OFFICE MACH 2,356 2,621 4,680 78.56%370 TRAVEL/LODGING/MEALS 192 150 153 2.00%380 TRAINING SERVICES 215 400 408 2.00%630 PAYING AGENT FEES/SER CHG 45 - - 0.00%940 CAPITAL OUTLAY 5,000 128,000 - -100.00%960 INFRASTRUCTURE/WATER/SEWE 212,952 489,282 256,725 -47.53%976 VEHICLES - - 240,000 0.00%

659,952 1,063,731 959,038 -9.84%490500 DEBT SERVICE PAYMENTS

610 PRINCIPAL 39,731 39,735 98,161 147.04% Finance street sweeper

Expenditures

86


620 INTEREST 5,892 3,655 11,990 228.04%45,623 43,390 110,151 153.86%

510331 OTHER UNALLOCATED COSTS511 CLAIMS PAID/DEDUCTIBLE 598 - - 0.00%

598 - - 0.00%521000 INTERFUND OP TRANSFERS

392 ADMINISTRATIVE COST ALLOC 117,984 117,983 123,647 4.80%117,984 117,983 123,647 4.80%

TOTAL FUND EXPENDITURES 879,905 1,304,964 1,261,432 -3.34%

87

2600 SIDEWALKS

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance 7,504$ 335$ 7,589$

Revenues 5,180 7,415 7,415 Expenditures (8,000) (7,500) (7,500) Surplus/(Deficit) (2,820) (85) (85)

Ending Fund Balance 4,684$ 250$ 7,504$

Fiscal Year Ending

88

2600 Sidewalks



FY 19 Budget


360000 MISCELLANEOUS REVENUE363030 SIDEWALK ASSESSMENTS 8,400 7,215 5,080 -29.59%363040 PEN & INT ON SPEC ASSESS 25 200 100 -50.00%


Revenues

89

2600 Sidewalks



FY 19 Budget


430240 STREET DEPARTMENT914 SIDEWALKS - 7,500 8,000 6.67%

TOTAL FUND EXPENDITURES - 7,500 8,000 6.67%

Expenditures

90

2650 BUSINESS IMPROVEMENT DIST.

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance (11,924)$ 70,651$ 2,997$

Revenues 84,300 45,200 30,279 Expenditures (42,150) (45,200) (45,200) Surplus/(Deficit) 42,150 - (14,921)

Ending Fund Balance 30,226$ 70,651$ (11,924)$

Fiscal Year Ending

91

2650 Business Improvement District



FY 19 Budget

% Change


360000 MISCELLANEOUS REVENUE363010 SPECIAL ASSESSMENTS 15,000 45,000 42,000 -6.67%363040 PEN & INT ON SPEC ASSESS 100 200 150 -25.00%

15,100 45,200 42,150 -6.75%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 79 - - 0.00%


Revenues

92

2650 Business Improvement District



FY 19 Budget

% Change


470100 ECONOMIC DEVELOPMENT350 PROFESSIONAL SERVICES 45,200 45,200 42,150 -6.75%


Expenditures

93

2700 PARK IMPROVEMENT

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance (26,140)$ 63,297$ 61,924$

Revenues 2,500 2,500 286,132 Expenditures - (61,500) (374,196) Surplus/(Deficit) 2,500 (59,000) (88,064)

Ending Fund Balance (23,640)$ 4,297$ (26,140)$

Fiscal Year Ending

94

2700 Park Improvement SRF



FY 19 Budget


360000 MISCELLANEOUS REVENUE365000 CONTRIBUTED AND DONATED 10,852 2,000 2,000 0.00%365002 SKATE PARK DONATIONS 274,780 - - 0.00%365007 DONATIONS FOR TREES - - 0.00%

285,632 2,000 2,000 0.00%


500 500 500 0.00%


Revenues

95

2700 Park Improvement SRF



FY 19 Budget


460430 PARKS OPERATING250 SKATEBOARD EXPENSES 4,825 6,500 - -100.00%800 OTHER OBJECTS 1,059 25,000 - -100.00%801 SACAJAWEA STATUE 30,000 - -100.00%915 SKATE PARK 368,312 - - 0.00%

TOTAL FUND EXPENDITURES 374,196 61,500 - -100.00%

Expenditures

96

2750 LAW ENFRORCEMENT JOINT EQUIPMENT

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 25 125 30 Expenditures - (5,000) - Surplus/(Deficit) 25 (4,875) 30


Fiscal Year Ending

97

2750 Law Enforcement Joint Equipment Fund



FY 19 Budget


360000 MISCELLANEOUS REVENUE365000 CONTRIBUTED AND DONATED - 100 - -100.00%

- 100 - -100.00%


30 25 25 0.00%

TOTAL FUND REVENUE 30 125 25 -80.00%

Revenues

98

2750 Law Enforcement Joint Equipment Fund



FY 19 Budget


420180 OTHER LAW ENFORCEMENT ACTIVITIES940 CAPITAL OUTLAY 5,000 - -100.00%

TOTAL FUND EXPENDITURES - 5,000 - -100.00%

Expenditures

99

2820 GAS TAX

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018




Fiscal Year Ending

100

2820 Gas Tax



FY 19 Budget

% Change


330000 INTERGOVERNMENTAL REVENUES335040 GAS TAX APPORTIONMENT 202,300 203,567 299,690 47.22%

202,300 203,567 299,690 47.22%

340000 CHARGES FOR SERVICES341011 SALE OF MISC ITEMS 200 150 150 0.00%

200 150 150 0.00%


500 100 100 0.00%


Revenues

101

2820 Gas Tax



FY 19 Budget

% Change


210 GAS TAX430240 STREET DEPARTMENT

241 SIGNS 8,732 7,000 10,000 42.86%412 OTHER CONCRETE PRODUCTS 111 5,000 3,000 -40.00%450 SAND/ICE SLICER 23,782 18,000 18,000 0.00%451 GRAVEL 6,251 20,000 15,000 -25.00%452 OTHER STREET MATERIALS 5,295 2,000 2,000 0.00%471 ASPHALT 20,284 20,000 20,000 0.00%472 CHIP SEAL 33,625 35,000 33,000 -5.71%473 RECLAMITE - 2,000 2,000 0.00%474 PAINT & HEAT TAPE 2,403 10,000 10,000 0.00%475 DUST OIL 6,047 5,000 6,000 20.00%476 FLOW FILL 7,407 15,000 11,000 -26.67%477 CHIPS FOR CHIP SEAL 96 12,000 12,000 0.00%531 EQUIP RENTAL - 2,000 1,000 -50.00%960 INFRASTRUCTURE/WATER/SEWE 87,807 90,000 165,000 83.33%


Expenditures

102

3002 2016 FIRE TRUCK GO BOND

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance (7,237)$ 28,011$ 488$

Revenues 73,661 49,437 49,569 Expenditures (56,769) (57,295) (57,294) Surplus/(Deficit) 16,892 (7,858) (7,725)

Ending Fund Balance 9,655$ 20,153$ (7,237)$

Fiscal Year Ending

103

3002 2016 Fire Truck GOB



FY 19 Budget

% Change


310000 TAXES311010 REAL PROPERTY TAXES 49,437 49,437 73,236 48.14%311021 MOBILE HOME TAXES 70 - 25 0.00%311022 PERSONAL PROPERTY TAXES - - 400 0.00%


Revenues

104




FY 19 Budget

% Change


490100 GEN OBLIGATION BONDS610 PRINCIPAL 35,000 35,000 35,000 0.00%620 INTEREST 21,944 21,945 21,419 -2.40%630 PAYING AGENT FEES/SER CHG 350 350 350 0.00%


Expenditures

105

3003 2000 FIRE TRUCK GOB

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 37,043 33,433 33,438 Expenditures (36,750) (32,350) (2,000) Surplus/(Deficit) 293 1,083 31,438


Fiscal Year Ending

106




FY 19 Budget

% Change



33,333 33,333 36,943 10.83%


105 100 100 0.00%


Revenues

107




FY 19 Budget

% Change


490100 GEN OBLIGATION BONDS610 PRINCIPAL 30,000 30,000 35,000 16.67%620 INTEREST 2,000 2,000 1,400 -30.00%630 PAYING AGENT FEES/SER CHG 350 350 350 0.00%


Expenditures

108

3200 WEST END TAX INCREMENT DISTRICT

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018




Fiscal Year Ending

109

3200 West End Tax Increment District



FY 19 Budget

% Change


310000 TAXES311010 REAL PROPERTY TAXES 72,260 70,000 76,140 8.77%311022 PERSONAL PROPERTY TAXES 40,000 40,000 37,400 -6.50%

112,260 110,000 113,540 3.22%

330000 INTERGOVERNMENTAL REVENUES335230 STATE ENTITLEMENT FUNDS 13,189 13,189 13,189 0.00%

13,189 13,189 13,189 0.00%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 2,000 1,000 1,500 50.00%

2,000 1,000 1,500 50.00%


Revenues

110

3200 West End Tax Increment District



FY 19 Budget

% Change


490200 REVENUE BONDS610 PRINCIPAL 56,000 56,000 57,000 1.79%620 INTEREST 18,713 18,715 16,613 -11.23%


Expenditures

111

3400 SID REVOLVING

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 75 12,075 12,196 Expenditures - (14,556) (14,556) Surplus/(Deficit) 75 (2,481) (2,360)


Fiscal Year Ending

112

3400 SID REVOLVING



FY 19 Budget



140 75 75 0.00%

380000 OTHER FINANCING SOURCES383000 INTERFUND OPERAT TRANSFER 12,056 12,000 - -100.00%

12,056 12,000 - -100.00%

TOTAL FUND REVENUE 12,196 12,075 75 -99.38%

Revenues

113

3400 SID REVOLVING



FY 19 Budget


170 DEPT SERVICE521000 INTERFUND OP TRANSFERS

822 TRANSFER TO GENERAL FUND 14,556 14,556 - -100.00%


Expenditures

114

3550 SID 179 - WEST END

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 34,650 32,565 32,615 Expenditures (32,315) (32,215) (32,213) Surplus/(Deficit) 2,335 350 402


Fiscal Year Ending

115

3550 SID 179



FY 19 Budget

% Change


360000 MISCELLANEOUS REVENUE363020 BOND INT & PRINC ASSESSME 32,515 32,515 34,600 6.41%

32,515 32,515 34,600 6.41%


100 50 50 0.00%


Revenues

116

3550 SID 179



FY 19 Budget

% Change


170 DEPT SERVICE490300 SPEC IMPROVEMENT BONDS

610 PRINCIPAL 24,000 24,000 25,000 4.17%620 INTEREST 8,213 8,215 7,315 -10.96%


Expenditures

117

3950 SID 178 - NORTH N STREET

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance -$ 12,000$ 12,056$

Revenues - - - Expenditures - (12,000) (12,056) Surplus/(Deficit) - (12,000) (12,056)

Ending Fund Balance -$ -$ -$

Fiscal Year Ending

118

3950 SID 178



FY 19 Budget


370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS - - - 0.00%

TOTAL FUND REVENUE - - - 0.00%

Revenues

119

3950 SID 178



FY 19 Budget


170 DEPT SERVICE490300 SPEC IMPROVEMENT BONDS

805 TRANSFER TO OTHER FUNDS 12,056 12,000 - -100.00%


Expenditures

120

3955 SID 180 - CAROL LANE

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 3,930 4,113 4,043 Expenditures - - - Surplus/(Deficit) 3,930 4,113 4,043

Ending Fund Balance (8,858)$ (12,621)$ (12,788)$

Fiscal Year Ending

121

3955 SID 180

Fund OrgAccount Account Description

FY 18Projected

FY 18 Budget

FY 19 Budget

% Change


360000 MISCELLANEOUS REVENUE3955 363020 BOND INT & PRINC ASSESSME 4,113 4,113 3,930 -4.45%3955 363040 PEN & INT ON SPEC ASSESS - - 0.00%

4,113 4,113 3,930 -4.45%

370000 INVESTMENT EARNINGS3955 371010 INTEREST & DIVIDEND EARNINGS (70) - - 0.00%

(70) - - 0.00%


Revenues

122

4010 CAPITAL IMPROVEMENT FUND

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues - - 40 Expenditures - (8,561) - Surplus/(Deficit) - (8,561) 40


Fiscal Year Ending

123

4010 Capital Improvement Fund



FY 19 Budget


370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 40 - - 0.00%

40 - - 0.00%

TOTAL FUND REVENUE 40 - - 0.00%

Revenues

124

4010 Capital Improvement Fund



FY 19 Budget


411810 CAPITAL IMPROVEMENTS940 CAPITAL OUTLAY - 8,561 - -100.00%

TOTAL FUND EXPENDITURES - 8,561 - -100.00%

Expenditures

125

4020 LIBRARY CAPITAL IMPROVEMENT FUND

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 100 100 150 Expenditures - (30,000) (8,114) Surplus/(Deficit) 100 (29,900) (7,964)


Fiscal Year Ending

126

4020 Library Capital Improvement Fund



FY 19 Budget



150 100 100 0.00%

Revenues

127

4020 Library Capital Improvement Fund



FY 19 Budget


201 LIBRARY SERVICES460180 LIBRARY EXTENSION

940 CAPITAL OUTLAY 8,114 30,000 - -100.00%

8,114 30,000 - -100.00%

Expenditures

128

4099 RAILROAD CROSSING LEVY

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018




Fiscal Year Ending

129

4099 Railroad Crossing Levy



FY 19 Budget

% Change


370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS 400 400 300 -25.00%381070 INTERCAP/LOANS/NOTES - - 0.00%

- - - 0.00%

380000 OTHER FINANCING SOURCES383006 TRANSFER IN FROM FUND 8,000 8,000 8,000 0.00%

8,000 8,000 8,000 0.00%


Revenues

130

4099 Railroad Crossing Levy



FY 19 Budget

% Change


411850 RAILROAD UNDERPASS940 CAPITAL OUTLAY 155 - - 0.00%

490500 DEBT SERVICE PAYMENTS610 PRINCIPAL 29,626 29,630 30,000 1.25%620 INTEREST 2,829 1,755 2,635 50.14%


Expenditures

131

4100 FIRE TRUCK BOND PROCEEDS

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance 10,189$ -$ 23,148$

Revenues - - - Expenditures - - (12,959) Surplus/(Deficit) - - (12,959)


Fiscal Year Ending

132

4100 Fire Truck Bond Proceeds



FY 19 Budget

% Change


380000 OTHER FINANCING SOURCES381010 PROCEEDS GEN OBLIG BONDS - - 0.00%

0.00%TOTAL FUND REVENUE - - - 0.00%

Revenues

133

4100 Fire Truck Bond Proceeds



FY 19 Budget

% Change


141 FIRE420460 FIRE SUPPRESSION

220 OPERATING SUPPLIES 224 - - 0.00%940 CAPITAL OUTLAY 12,735 - - 0.00%

0.00%TOTAL FUND EXPENDITURES 12,959 - - 0.00%

Expenditures

134

5210 WATER FUND

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance 1,015,481$ 535,467$ 686,386$

Revenues 1,560,966 1,506,500 1,566,270 Expenditures (1,639,193) (1,736,208) (1,237,175) Surplus/(Deficit) (78,227) (229,708) 329,095

Ending Fund Balance 937,254$ 305,759$ 1,015,481$

5210 WATER SYSTEM DEVELOPMENT FEES

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 68,000 45,300 59,862 Expenditures - (97,500) (97,500) Surplus/(Deficit) 68,000 (52,200) (37,638)


Fiscal Year Ending

Fiscal Year Ending

135

5210 Water



FY 19Budget

% Change


340000 CHARGES FOR SERVICES342055 BAD DEBT RECOVERY (260) - - 0.00%343021 METERED WATER SALES 1,525,329 1,479,000 1,540,466 4.16%343022 WATER TAPS 7,975 3,250 3,750 15.38%343024 SALE OF WATER MAT & SUPPL 21,498 6,500 8,000 23.08%343026 SYSTEM DEVELOPMENT FEE 59,862 45,300 68,000 50.11%343027 MISC. WATER REVENUES 2,938 4,000 4,000 0.00%343040 REIMBURSEMENT 2,151 10,000 - -100.00%

1,619,493 1,548,050 1,624,216 4.92%

360000 MISCELLANEOUS REVENUE362010 LAND RENTAL(PRKG STALLS) 1,845 2,000 2,000 0.00%363010 SPECIAL ASSESSMENTS 351 750 750 0.00%363040 PEN & INT ON SPEC ASSESS 43 - - 0.00%

2,239 2,750 2,750 0.00%


4,400 1,000 2,000 100.00%

TOTAL FUND REVENUE 1,626,132 1,551,800 1,628,966 4.97%

Revenues

136

5210 Water



FY 19Budget

% Change


502 WATER DEPARTMENT430510 WATER ADMINISTRATION

110 SALARIES AND WAGES 30,806 38,633 39,437 2.08%120 OVERTIME 681 1,000 1,250 25.00%141 UNEMPLOYMENT INSURANCE 143 178 183 2.81%142 WORKERS' COMPENSATION 359 1,406 558 -60.31%143 HEALTH INSURANCE 5,313 5,436 5,666 4.23%144 F.I.C.A. 1,953 2,457 2,523 2.69%145 P.E.R.S. 2,668 2,641 2,827 7.04%151 MEDICARE 457 575 590 2.61%210 OFFICE SUPPLIES 8 - - 0.00%212 COMPUTER SUPPLIES 341 750 750 0.00%220 OPERATING SUPPLIES 1,795 2,200 1,200 -45.45%224 JANITOR CONTRACT/SUPPLIES 1,081 1,200 1,200 0.00%331 LEGAL NOTICES 1,755 300 800 166.67%333 MEMBER/REGISTRATION FEES - 400 400 0.00%346 INTERNET SERVICE 1,594 - 1,600 0.00%350 PROFESSIONAL SERVICES - 1,500 1,500 0.00%352 CONSULTANT SERVICES - 12,000 12,000 0.00%357 SOFTWARE SERVICES 430 1,500 1,500 0.00%368 R&M-COMPUTER/OFFICE MACH 462 - 865 0.00%370 TRAVEL/LODGING/MEALS 197 300 750 150.00%380 TRAINING SERVICES 128 750 1,000 33.33%394 INTERFUND GOVERNMENTAL SU 6,270 6,300 6,300 0.00%535 LEASE AGREEMENTS 1,243 1,600 1,600 0.00%947 COMPUTER HARDWARE 855 - - 0.00%

58,539 81,126 84,499 4.16%430515 WATER SERVICES

110 SALARIES AND WAGES 259,372 263,091 262,241 -0.32%120 OVERTIME 26,705 26,000 26,000 0.00%141 UNEMPLOYMENT INSURANCE 1,328 1,332 1,327 -0.38%142 WORKERS' COMPENSATION 19,790 20,450 24,583 20.21%143 HEALTH INSURANCE 49,652 52,233 51,942 -0.56%144 F.I.C.A. 17,608 18,351 18,280 -0.39%145 P.E.R.S. 24,277 24,478 25,268 3.23%148 CLOTHING ALLOWANCE 6,770 6,900 6,600 -4.35%151 MEDICARE 4,118 4,292 4,275 -0.40%231 REP & MAINT SUPPLIES 28,056 11,000 11,500 4.55%232 REP & MAINT-VEHICLES 5,873 3,000 3,200 6.67%236 FUEL/OIL/DIESEL 17,000 15,000 16,000 6.67%237 MAIN/HYDRANT/WELL PARTS - 45,000 0.00%238 METER PARTS - 44,000 0.00%317 UTILITY LOCATE SERVICES 762 700 800 14.29%341 UTILITIES-GAS/ELECTRIC 117,243 115,000 118,450 3.00%347 CELLULAR PHONE 2,946 3,700 3,700 0.00%350 PROFESSIONAL SERVICES 10,657 17,000 17,000 0.00%355 WATER ANALYSIS & TREATMEN 11,080 10,000 10,200 2.00%361 REP & MAINT-GENERAL 7,861 9,000 9,000 0.00%362 REP & MAINT-VEHICLES 4,292 8,000 13,000 62.50%368 R&M-COMPUTER/OFFICE MACH 2,356 2,621 1,800 -31.32%370 TRAVEL/LODGING/MEALS 1,126 1,000 1,250 25.00%380 TRAINING SERVICES 2,648 2,000 2,250 12.50%540 STATE FEE ASSESSMENTS 7,388 8,000 7,600 -5.00%

628,908 623,148 725,266 16.39%

Expenditures

137

5210 Water



FY 19Budget

% Change


430520 FACILITIES/CAPITAL OUTLAY220 OPERATING SUPPLIES 34,788 1,500 2,550 70.00%227 CAPTIAL OUTLAY LESS THAN - 2,000 0.00%341 UTILITIES-GAS/ELECTRIC 2,314 3,600 3,600 0.00%342 UTILITIES-WTR,SWR,GARB 4,176 1,800 3,600 100.00%343 UTILITIES-PHONES 1,078 1,500 1,500 0.00%361 REP & MAINT-GENERAL 2,610 5,000 5,000 0.00%924 BUILDING IMPROV 85 6,000 - -100.00%940 CAPITAL OUTLAY 5,107 15,000 40,000 166.67% Backup generator - B Street well960 INFRASTRUCTURE/WATER/SEWE 348,460 658,871 313,300 -52.45% Downtown - $145,300

Hospital Well - $125,000Well Meters - $6,000PW Office Generator - $10,000Panel Upgrade - Clarence Well - $12,000

981 TOOLS/EQUIPMENT/SAFETY 1,488 2,000 7,000 250.00% Tools983 MAINLINE REPLACEMENT 773 42,000 - -100.00%984 METERS - 44,000 - -100.00%990 LOADER/BACKHOE/DUMP TRUCK - - 150,000 0.00% Rubber tracked excavator995 WELL REHAB 8,313 40,000 - -100.00%

409,192 821,271 528,550 -35.64%430570 CUSTOMER ACCTG/COLLECTION

110 SALARIES AND WAGES 39,084 39,008 38,902 -0.27%120 OVERTIME 196 1,250 1,250 0.00%141 UNEMPLOYMENT INSURANCE 178 181 181 0.00%142 WORKERS' COMPENSATION 449 458 551 20.31%143 HEALTH INSURANCE 9,208 12,322 9,444 -23.36%144 F.I.C.A. 2,297 2,496 2,489 -0.28%145 P.E.R.S. 3,326 3,329 3,441 3.36%151 MEDICARE 537 584 582 -0.34%200 SUPPLIES 43 100 102 2.00%213 BILLING SUPPLIES 5,574 1,750 3,200 82.86%310 COMM/TRANS(POSTAGE) 2,346 5,600 5,712 2.00%357 SOFTWARE SERVICES 6,148 - 3,435 0.00%368 R&M-COMPUTER/OFFICE MACH 936 - 1,440 0.00%380 TRAINING SERVICES 94 - - 0.00%

70,416 67,078 70,729 5.44%490500 DEBT SERVICE PAYMENTS

610 PRINCIPAL 15,294 85,295 85,294 0.00%620 INTEREST 2,906 9,365 3,075 -67.16%630 PAYING AGENT FEES/SER CHG 350 350 350 0.00%

18,550 95,010 88,719 -6.62%510331 OTHER UNALLOCATED COSTS

511 CLAIMS PAID/DEDUCTIBLE 3,000 - - 0.00%3,000 - - 0.00%

521000 INTERFUND OP TRANSFERS392 ADMINISTRATIVE COST ALLOC 146,070 146,075 141,430 -3.18%

146,070 146,075 141,430 -3.18%



138

5310 SEWER

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018

Budgeted Budgeted ProjectedBeginning Fund Balance 1,786,717$ 1,528,218$ 2,241,775$

Revenues 2,375,880 2,265,750 10,955,617 Expenditures (2,524,017) (2,092,084) (11,410,675) Surplus/(Deficit) (148,137) 173,666 (455,058)

Ending Fund Balance 1,638,580$ 1,701,884$ 1,786,717$

5310 SEWER SYSTEM DEVELOPMENT FEES

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 65,000 47,700 43,760 Expenditures (230,000) (45,000) (45,000) Surplus/(Deficit) (165,000) 2,700 (1,240)


Fiscal Year Ending

Fiscal Year Ending

139

5310 Sewer



FY 19Budget

% Change


330000 INTERGOVERNMENTAL REVENUES331074 USDA RURAL DEVELOPMENT GRANT 1,192,350 - - 0.00%334120 TREASURE STATE ENDOWMENT PROGRAM 241,363 - - 0.00%334121 DNRC GRANTS 112,500 - - 0.00%

1,546,213 - - 0.00%

340000 CHARGES FOR SERVICES342055 BAD DEBT RECOVERY (199) - - 0.00%343031 SEWER SERVICE CHARGES 1,784,625 2,244,000 2,361,830 5.25% Rate increase of 2.5%343032 SEWER TAPS 6,000 3,250 3,750 15.38%343036 MISC SEWER REVENUE 3,535 3,000 3,000 0.00%343038 SYSTEM DEVELOPMENT FEE 43,760 47,700 65,000 36.27%343040 REIMBURSEMENT 10,000 - -100.00%

1,837,721 2,307,950 2,433,580

360000 MISCELLANEOUS REVENUE363010 SPECIAL ASSESSMENTS 373 500 300 -40.00%363040 PEN & INT ON SPEC ASSESS 57 - - 0.00%

430 500 300 -40.00%


8,210 5,000 7,000 40.00%

380000 OTHER FINANCING SOURCES381020 STATE REVOLVING LOAN PROGRAM 7,606,803 - - 0.00%

7,606,803 - - 0.00%


Revenues

140

5310 Sewer



FY 19Budget

% Change


503 SEWER430610 SEWER ADMINISTRATION

110 SALARIES AND WAGES 40,266 40,382 41,494 2.75%120 OVERTIME 906 1,000 1,250 25.00%141 UNEMPLOYMENT INSURANCE 187 186 192 3.23%142 WORKERS' COMPENSATION 469 1,807 586 -67.57%143 HEALTH INSURANCE 6,781 6,886 7,177 4.23%144 F.I.C.A. 2,553 2,566 2,650 3.27%145 P.E.R.S. 3,489 3,422 3,663 7.04%151 MEDICARE 597 600 620 3.33%200 SUPPLIES 17 - - 0.00%210 OFFICE SUPPLIES 690 2,000 1,800 -10.00%224 JANITOR CONTRACT/SUPPLIES 1,758 2,200 2,000 -9.09%346 INTERNET SERVICE 2,197 600 2,300 283.33%352 CONSULTANT SERVICES 5,981 17,000 17,000 0.00%357 SOFTWARE SERVICES 430 2,300 2,000 -13.04%368 R&M-COMPUTER/OFFICE MACH 711 - 1,095 0.00%394 INTERFUND GOVERNMENTAL SU 6,270 6,300 6,300 0.00%535 LEASE AGREEMENTS 1,651 1,800 1,800 0.00%947 COMPUTER HARDWARE 855 - - 0.00%

75,808 89,049 93,827 5.37%430620 FACILITIES

220 OPERATING SUPPLIES 945 1,000 1,000 0.00%227 CAPTIAL OUTLAY LESS THAN - - 3,000 0.00% Connect emergengy generator341 UTILITIES-GAS/ELECTRIC 2,314 3,500 3,000 -14.29%342 UTILITIES-WTR,SWR,GARB 714 1,200 1,000 -16.67%343 UTILITIES-PHONES 1,166 1,000 1,050 5.00%347 CELLULAR PHONE 2,997 2,700 2,754 2.00%361 REP & MAINT-GENERAL 772 5,000 2,000 -60.00%924 BUILDING IMPROV 18 - - 0.00%

8,926 14,400 13,804 -4.14%430625 SEWER SERVICES

110 SALARIES AND WAGES 108,152 123,551 136,066 10.13%120 OVERTIME 10,897 13,500 13,500 0.00%141 UNEMPLOYMENT INSURANCE 551 629 687 9.22%142 WORKERS' COMPENSATION 8,104 9,655 12,720 31.75%143 HEALTH INSURANCE 18,417 20,439 23,610 15.51%144 F.I.C.A. 7,143 8,665 9,459 9.16%145 P.E.R.S. 10,119 11,557 13,075 13.13%148 CLOTHING ALLOWANCE 2,535 2,700 3,000 11.11%151 MEDICARE 1,671 2,026 2,212 9.18%231 REP & MAINT SUPPLIES 6,662 7,500 8,000 6.67%232 REP & MAINT-VEHICLES 1,721 2,000 2,500 25.00%236 FUEL/OIL/DIESEL 5,611 7,000 7,280 4.00%255 SAFETY & RISK MANAGEMENT - 500 500 0.00%317 UTILITY LOCATE SERVICES 762 700 800 14.29%344 UTILITIES-GAS/ELECTRIC 11,032 13,000 13,390 3.00%361 REP & MAINT-GENERAL 12,876 8,500 11,000 29.41%362 REP & MAINT-VEHICLES 3,256 3,000 4,000 33.33%368 R&M-COMPUTER/OFFICE MACH 1,420 2,621 1,800 -31.32%370 TRAVEL/LODGING/MEALS 33 250 750 200.00%380 TRAINING SERVICES 164 500 500 0.00%531 EQUIP RENTAL 600 - 1,000 0.00%983 MAINLINE REPLACEMENT 256 - - 0.00%

211,982 238,293 268,849 12.82%

Expenditures

141

5310 Sewer



FY 19Budget

% Change


430630 COLLECTION AND TRANSMISSION940 CAPITAL OUTLAY 7,687 60,000 45,000 -25.00% Tools - $5,000

Bypass Pump - $40,000960 INFRASTRUCTURE/WATER/SEWE 373,210 162,528 426,208 162.24% Downtown CIP - $101,208

Main Upgrades - $40,000Lift Station Rehab - $15,000Sewer main lining - $40,0008th-5th Main Upsize - $230,000

976 VEHICLES 178,000 - - 0.00%558,897 222,528 471,208 111.75%

430640 SEWER TREATMENT PLANT110 SALARIES AND WAGES 195,745 186,714 203,725 9.11%120 OVERTIME 18,658 19,000 16,500 -13.16%141 UNEMPLOYMENT INSURANCE 995 945 1,007 6.56%142 WORKERS' COMPENSATION 11,563 14,503 13,996 -3.50%143 HEALTH INSURANCE 34,362 31,710 37,776 19.13%144 F.I.C.A. 12,769 13,015 13,877 6.62%145 P.E.R.S. 18,005 17,360 19,182 10.50%148 CLOTHING ALLOWANCE 4,715 4,200 3,900 -7.14%151 MEDICARE 2,986 3,044 3,245 6.60%222 CHEMICALS 23,080 19,000 19,380 2.00%225 LABORATORY SUPPLIES 10,419 13,000 13,260 2.00%231 REP & MAINT SUPPLIES 17,004 31,000 26,120 -15.74%232 REP & MAINT-VEHICLES 442 1,000 500 -50.00%236 FUEL/OIL/DIESEL 1,700 1,500 1,725 15.00%255 SAFETY & RISK MANAGEMENT 2,021 2,000 2,000 0.00%331 LEGAL NOTICES 592 - - 0.00%334 PUBLIC RELATION SUB/DUES - 500 510 2.00%341 UTILITIES-GAS/ELECTRIC 86,739 70,000 113,500 62.14%342 UTILITIES-WTR,SWR,GARB 6,660 4,500 5,000 11.11%343 UTILITIES-PHONES 2,306 2,500 2,600 4.00%350 PROFESSIONAL SERVICES 660 15,000 10,000 -33.33%355 WATER ANALYSIS & TREATMEN 10,270 12,000 12,240 2.00%361 REP & MAINT-GENERAL 13,903 55,000 30,000 -45.45%362 REP & MAINT-VEHICLES 1,145 4,000 3,000 -25.00%368 R&M-COMPUTER/OFFICE MACH 993 936 4,320 361.54%370 TRAVEL/LODGING/MEALS 208 750 750 0.00%380 TRAINING SERVICES 1,195 1,500 1,500 0.00%396 DISPOSAL FEES - 16,000 16,320 2.00%540 STATE FEE ASSESSMENTS 5,132 5,500 5,500 0.00%924 BUILDING IMPROV 31,625 65,000 - -100.00%940 CAPITAL OUTLAY 9,453,821 73,000 100,000 36.99% $27,000 Vehicle

$73,000 Loader9,969,713 684,177 681,433 -0.40%

430670 CUSTOMER ACCTG/COLLECTION110 SALARIES AND WAGES 38,270 37,861 38,902 2.75%120 OVERTIME 193 1,250 1,250 0.00%141 UNEMPLOYMENT INSURANCE 175 176 181 2.84%142 WORKERS' COMPENSATION 441 517 551 6.58%143 HEALTH INSURANCE 9,028 11,959 9,444 -21.03%144 F.I.C.A. 2,246 2,425 2,489 2.64%145 P.E.R.S. 3,259 3,234 3,441 6.40%151 MEDICARE 525 567 582 2.65%210 OFFICE SUPPLIES 43 200 200 0.00%213 BILLING SUPPLIES 5,574 2,750 3,250 18.18%310 COMM/TRANS(POSTAGE) 2,330 5,600 5,600 0.00%357 SOFTWARE SERVICES 6,886 - 3,435 0.00%368 R&M-COMPUTER/OFFICE MACH 936 - 1,440 0.00%


610 PRINCIPAL 281,000 585,975 514,900 -12.13%620 INTEREST 76,913 36,265 458,500 1164.30%630 PAYING AGENT FEES/SER CHG 350 - 350 0.00%

358,263 622,240 973,750 56.49%


142

5310 Sewer



FY 19Budget

% Change


510331 OTHER UNALLOCATED COSTS511 CLAIMS PAID/DEDUCTIBLE 2,320 - - 0.00%

2,320 - - 0.00%521000 INTERFUND OP TRANSFERS

392 ADMINISTRATIVE COST ALLOC 199,860 199,858 180,381 -9.75%199,860 199,858 180,381 -9.75%

TOTAL FUND EXPENDITURES 11,455,675 2,137,084 2,754,017 28.87%


143

5410 SOLID WASTE

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 2,085,490 2,028,000 2,101,982 Expenditures (2,010,992) (2,088,190) (1,889,981) Surplus/(Deficit) 74,498 (60,190) 212,001

Ending Fund Balance 23,692$ (308,829)$ (50,806)$

Fiscal Year Ending

144

5410 Solid Waste

Revenues



FY 19Budget


340000 CHARGES FOR SERVICES342055 BAD DEBT RECOVERY (125) - - 0.00%343041 GARBAGE COLLECTION CHARGE 1,972,159 1,855,000 1,952,990 5.28%343046 TRANSFER STATION REVENUE 128,100 170,000 130,000 -23.53%

2,100,134 2,025,000 2,082,990 2.86%

360000 MISCELLANEOUS REVENUE363010 SPECIAL ASSESSMENTS 3,000 3,000 2,500 -16.67%363040 PEN & INT ON SPEC ASSESS 48 - - 0.00%

3,048 3,000 2,500 -16.67%

370000 INVESTMENT EARNINGS371010 INTEREST & DIVIDEND EARNINGS (1,200) - - 0.00%

(1,200) - - 0.00%


145

5410 Solid Waste



FY 19Budget


504 SOLID WASTE DEPARTMENT430620 FACILITIES

110 SALARIES AND WAGES 30,806 30,933 31,737 2.60%120 OVERTIME 958 1,000 1,000 0.00%141 UNEMPLOYMENT INSURANCE 144 144 147 2.08%142 WORKERS' COMPENSATION 361 1,318 449 -65.93%143 HEALTH INSURANCE 5,326 5,436 5,666 4.23%144 F.I.C.A. 1,970 1,980 2,030 2.53%145 P.E.R.S. 2,692 2,806 2,806 0.00%151 MEDICARE 461 463 475 2.59%210 OFFICE SUPPLIES 407 1,000 1,020 2.00%352 CONSULTANT SERVICES - 10,000 7,500 -25.00%357 SOFTWARE SERVICES 430 1,500 1,500 0.00%368 R&M-COMPUTER/OFFICE MACH 561 - 865 0.00%947 COMPUTER HARDWARE 904 - - 0.00%

45,020 56,580 55,195 -2.45%430820 FACILITIES

220 OPERATING SUPPLIES 777 1,500 1,000 -33.33%224 JANITOR CONTRACT/SUPPLIES 1,305 1,000 1,300 30.00%341 UTILITIES-GAS/ELECTRIC 14,841 22,000 22,000 0.00%342 UTILITIES-WTR,SWR,GARB 1,368 1,600 2,200 37.50%343 UTILITIES-PHONES 1,657 1,500 1,530 2.00%346 INTERNET SERVICE 2,296 600 2,300 283.33%347 CELLULAR PHONE 2,056 1,500 1,530 2.00%361 REP & MAINT-GENERAL 9 2,000 2,040 2.00%540 STATE FEE ASSESSMENTS 480 1,300 600 -53.85%

24,789 33,000 34,500 4.55%430830 COLLECTION/MAINTENANCE

110 SALARIES AND WAGES 247,971 242,674 237,125 -2.29%120 OVERTIME 27,355 24,000 31,500 31.25%141 UNEMPLOYMENT INSURANCE 1,279 1,226 1,236 0.82%142 WORKERS' COMPENSATION 18,597 18,638 22,897 22.85%143 HEALTH INSURANCE 47,591 47,112 47,220 0.23%144 F.I.C.A. 17,220 16,890 17,027 0.81%145 P.E.R.S. 23,180 23,535 23,535 0.00%148 CLOTHING ALLOWANCE 6,694 6,240 6,000 -3.85%151 MEDICARE 4,027 3,950 3,982 0.81%224 JANITOR CONTRACT/SUPPLIES - 500 - -100.00%227 CAPTIAL OUTLAY LESS THAN - - 25,000 0.00%231 REP & MAINT SUPPLIES 18,506 10,000 15,000 50.00%232 REP & MAINT-VEHICLES 5,202 10,000 15,000 50.00%236 FUEL/OIL/DIESEL 23,000 20,000 21,000 5.00%350 PROFESSIONAL SERVICES - 5,000 3,000 -40.00%361 REP & MAINT-GENERAL 3,394 5,000 51,500 930.00% Transfer station scale replacement362 REP & MAINT-VEHICLES 31,384 32,000 32,000 0.00%368 R&M-COMPUTER/OFFICE MACH 1,465 3,556 3,240 -8.89%370 TRAVEL/LODGING/MEALS 98 1,500 1,000 -33.33%380 TRAINING SERVICES 65 1,000 750 -25.00%531 EQUIP RENTAL 643 5,000 2,500 -50.00%

477,671 477,821 560,512 17.31%430835 CAPITAL OUTLAY

901 GARBAGE TRUCKS - - 110,000 0.00% Puchase used rolloff924 BUILDING IMPROV - 150,000 50,000 -66.67%940 CAPITAL OUTLAY 189,983 196,500 8,000 -95.93%960 INFRASTRUCTURE/WATER/SEWE 18,538 55,000 - -100.00%

208,521 401,500 168,000 -58.16%430840 DISPOSAL

388 RECYCLING FEES 30,000 30,000 51,540 71.80%396 DISPOSAL FEES 742,775 739,708 775,200 4.80%

772,775 769,708 826,740 7.41%

Expenditures

146

5410 Solid Waste



FY 19Budget


430870 CUSTOMER ACCTG/COLLECTION110 SALARIES AND WAGES 65,415 61,861 64,420 4.14%120 OVERTIME 1,454 1,250 2,500 100.00%141 UNEMPLOYMENT INSURANCE 304 284 301 5.99%142 WORKERS' COMPENSATION 762 790 918 16.20%143 HEALTH INSURANCE 16,648 21,019 18,888 -10.14%144 F.I.C.A. 3,969 3,913 4,149 6.03%145 P.E.R.S. 5,667 5,735 5,735 0.00%151 MEDICARE 928 915 970 6.01%210 OFFICE SUPPLIES 368 500 510 2.00%213 BILLING SUPPLIES 5,574 2,000 2,040 2.00%214 SCALE STATION SUPPLIES 336 600 612 2.00%310 COMM/TRANS(POSTAGE) 2,323 5,600 5,712 2.00%331 LEGAL NOTICES 358 - - 0.00%346 INTERNET SERVICE 751 1,200 1,224 2.00%357 SOFTWARE SERVICES 7,381 - 3,000 0.00%368 R&M-COMPUTER/OFFICE MACH 4,808 2,000 2,880 44.00%


610 PRINCIPAL 46,835 46,835 48,236 2.99%620 INTEREST 5,880 5,880 4,475 -23.89%

52,715 52,715 52,711 -0.01%510700 STATE MANDATED

540 STATE FEE ASSESSMENTS 560 - - 0.00%560 - - 0.00%

521000 INTERFUND OP TRANSFERS392 ADMINISTRATIVE COST ALLOC 190,884 190,886 199,475 4.50%

190,884 190,886 199,475 4.50%



147

5510 AMBULANCE SERVICES

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018


Revenues 1,121,442 1,020,850 1,324,118 Expenditures (1,375,103) (1,132,694) (1,190,731) Surplus/(Deficit) (253,661) (111,844) 133,387


Required Reserve(16.67% of fund balance) 226,267 Reserve Surplus/(Deficit) (118,176)

Fund Balance as a % of Operating Expenditure:7.96%

Fiscal Year Ending

148

5510 Ambulance Services



FY 19Budget



22,197 22,197 24,637 10.99%

330000 INTERGOVERNMENTAL REVENUES335050 STATE SHARED REVENUE/PENSIONS 107,127 148,430 208,192 40.26%335230 STATE ENTITLEMENT FUNDS 9,473 9,473 9,630 1.66%

116,600 157,903 217,822 37.95%

340000 CHARGES FOR SERVICES342055 BAD DEBT RECOVERY 11,181 5,500 6,500 18.18%343000 AMBULANCE SERVICES 863,540 525,000 595,000 13.33%343010 AMBULANCE COUNTY CONTRIB 310,000 310,000 277,183 -10.59%

1,184,721 840,500 878,683 4.54%


600 250 300 20.00%


Revenues

149

5510 Ambulance Services

Object Object Description 17-18 YTD FY 18Budget

Budget % Change Description/Comments

142 AMBULANCE SERVICES420402 RESERVE AMB/FIREFIGHTERS

110 SALARIES AND WAGES 10,524 17,280 17,280 0.00%112 TRANSFER INCENTIVE PAYS 7,900 - - 0.00%141 UNEMPLOYMENT INSURANCE 93 80 80 0.00%142 WORKERS' COMPENSATION 83 1,228 1,482 20.68%144 F.I.C.A. 1,140 1,102 1,102 0.00%147 FIRE PENSION 4 1,470 1,524 3.67%148 CLOTHING ALLOWANCE 426 500 500 0.00%151 MEDICARE 295 258 258 0.00%370 TRAVEL/LODGING/MEALS - 250 500 100.00%380 TRAINING SERVICES 788 1,500 1,000 -33.33%

21,253 23,668 23,726 0.25%420710 AMBULANCE ADMINISTRATION

357 SOFTWARE SERVICES 1,905 - - 0.00%368 R&M-COMPUTER/OFFICE MACH 7,268 6,869 10,075 46.67%

9,173 6,869 10,075 46.67%420730 AMBULANCE OPERATING ACCT

110 SALARIES AND WAGES 359,795 389,206 466,310 19.81% Wages for fire and EMS split 50/50 between General Fund and Ambulance

112 TRANSFER INCENTIVE PAYS 125,725 50,000 61,000 22.00%120 OVERTIME 155,177 100,000 117,000 17.00%141 UNEMPLOYMENT INSURANCE 2,227 2,444 2,918 19.39%142 WORKERS' COMPENSATION 16,101 18,889 27,245 44.24%143 HEALTH INSURANCE 68,119 70,698 82,710 16.99%144 F.I.C.A. 260 - - 0.00%147 FIRE PENSION 154,497 236,571 316,482 33.78%148 CLOTHING ALLOWANCE 3,875 3,900 4,200 7.69%151 MEDICARE 4,995 7,150 8,519 19.15%210 OFFICE SUPPLIES 1,041 - 1,000 0.00%220 OPERATING SUPPLIES 6,941 - 11,500 0.00%231 REP & MAINT SUPPLIES 2,199 - 3,000 0.00%232 REP & MAINT-VEHICLES 16,210 - 7,000 0.00%235 PATIENT SUPPLIES 26,713 25,500 25,500 0.00%236 FUEL/OIL/DIESEL 18,116 10,500 18,000 71.43%310 COMM/TRANS(POSTAGE) 134 - - 0.00%320 PRINTING/DUPLICATING 719 - 200 0.00%334 PUBLIC RELATION SUB/DUES 196 250 250 0.00%343 UTILITIES-PHONES 523 - - 0.00%347 CELLULAR PHONE 2,387 - - 0.00%350 PROFESSIONAL SERVICES 46,201 35,060 35,060 0.00%360 REP & MAINT SERVICES 11,087 4,600 4,600 0.00%368 R&M-COMPUTER/OFFICE MACH 1,234 - - 0.00%370 TRAVEL/LODGING/MEALS 1,974 2,000 3,000 50.00%380 TRAINING SERVICES 4,120 6,000 15,000 150.00%940 CAPITAL OUTLAY 11,301 14,500 7,500 -48.28%946 COMPUTER SOFTWARE 283 - - 0.00%976 VEHICLES - 24,950 10,000 -59.92%

1,042,150 1,002,218 1,227,994 22.53%490500 DEBT SERVICE PAYMENTS

610 PRINCIPAL 16,987 - - 0.00%620 INTEREST 1,232 - - 0.00%

18,219 - - 0.00%521000 INTERFUND OP TRANSFERS

392 ADMINISTRATIVE COST ALLOC 99,936 99,939 113,308 13.38%99,936 99,939 113,308 13.38%

TOTAL FUND EXPENDITURES 1,190,731 1,132,694 1,375,103 21.40%

Expenditures

150

8010 PERPETUAL CEMETERY

Financial Summary

June 30, 2019 June 30, 2018 June 30, 2018




Fiscal Year Ending

151

8010 Perpetual Cemetery



FY 19Budget

% Change


340000 CHARGES FOR SERVICES343320 SALE OF CEMETERY PLOTS 1,700 3,000 2,500 -16.67%



Revenues

152

8010 Perpetual Cemetery



FY 19Budget

% Change


521000 INTERFUND OP TRANSFERS

822 TRANSFER TO GENERAL FUND 3,500 3,500 3,500 0.00%


Expenditures

153

City of LivingstonOutstanding Debt

As of June 30, 2018

Fund Purchase/Reason Origination Date

Maturity Date

Original Amount Outstanding Principal

General Obligation Debt - Subject to debt capacity limit (MCA 7-7-4201)

1000 Airport Loan Funding 12/16/14 02/28/24 9,625.00$ 6,737.50$ 2500 2013 SMD Intercap - Infrastructure 01/25/13 02/15/23 400,000.00 205,919.82 3002 2016 Fire Truck 09/29/16 07/01/36 750,000.00 685,000.00 3003 Refi 2000 Fire Truck 06/27/00 07/01/20 250,000.00 70,000.00 2300 Dispatch Remodel 04/13/17 02/15/27 75,000.00 68,013.46 4099 Purchase right-of-way 03/11/16 02/15/21 150,000.00 90,987.26

1,634,625.00$ 1,126,658.04$

Amount outstanding as a percent of total capacity 5.94%

Tax assessed value 758,381,947 2.5% of total 18,959,548.68

Available Capacity 17,832,890.64

Other Debt - Not subject to debt capacity limit (MCA 7-7-4201)

3200 West End TID-Water 11/21/05 07/01/25 676,472.00$ 305,000.00$ 3200 West End TID-Sewer 11/21/05 07/01/25 333,353.00 152,000.00 3550 SID 179-Sewer 11/21/05 07/01/25 158,580.00 68,000.00 3550 SID 179-Water 11/21/05 07/01/25 322,088.00 133,000.00 5210 Water Revenue Bonds 04/26/12 07/01/20 535,000.00 140,000.00 5210 Water Main Replacements 10/23/09 02/15/20 152,941.00 30,589.00 5310 2012 Sewer Revenue Bonds 03/01/10 01/01/30 1,825,000.00 1,125,000.00 5310 Sewer Stimulus SRF 03/01/10 01/01/30 359,300.00 220,000.00 5310 USDA-RD WRF Note 02/01/18 02/01/58 5,000,000.00 4,968,662.86 5310 Waste Water Treatment Plant SRF 02/01/18 01/01/48 6,500,000.00 3,276,756.00 5410 Transfer Station 06/01/09 06/01/21 600,000.00 149,092.28

16,462,734.00$ 10,568,100.14$

18,097,359.00$ 11,694,758.18$

154

MUNICIPAL FISCAL YEAR 2018-2019 __________________ A compilation of statutory references detailing important dates and deadlines in the city's fiscal year, including dates concerning budgets, assessments, elections and general operations.

Caveat: A local government official may not make a disbursement or expenditure or incur an obligation in excess of the total appropriations for a fund group.

A local government official who makes a disbursement or expenditure or incurs an obligation in excess of the total fund appropriation is liable personally. The subsequent claims approval process may not be considered as the making of a disbursement or expenditure or as incurring an obligation and does not otherwise limit or mitigate the local government official’s personal liability. (Mont. Code Ann. § 7-6-4005.)

All accounts and demands against a city must be presented within one (1) year from the date it was accrued and any claim or demand not so presented is forever barred and the commission has no authority to allow any account or demand. (Mont. Code Ann. § 7-6-4301.)

Utility rate increases require at least seven (7) days and not more than thirty (30) days prior to the rate hearing to all customers and consumer counsel containing an estimate of the increase, as well as a publishing note. (Mont. Code Ann. § 69-7-111.)

__________________

July 1st - Fiscal year begins. (Mont. Code Ann. § 7-6-610)

A municipality may receive and expend money between July 1 and the date of the adoption of final budget. (Mont. Code Ann. § 7-6-4025.)

July 7th - On or before the 7th of July each year, the city treasurer or clerk is to give written notice to every property owner to which sewer or water services were provided prior to July 1 of sewer/water arrearage amount, including penalty and interest and that unless paid within thirty (30) days of notice, the amount will be levied as a

tax. The notice must state that the city may collect past-due assessments by suit, including interest and penalties as a debt owing the city. (Mont. Code Ann. § 7-13-4309.) At the time the annual tax levy is certified to the County, the city shall certify and file with the Department of Revenue a list of all lots, giving the legal description of each lot, to the owners of which notices of arrearage in payments were given and which remain unpaid, stating the amount of the arrearage with penalty and interest which the Department of Revenue shall insert the amount as a tax against each lot.

Sun Mon Tue Wed Thu Fri Sat

1 2 3 4 5 6 7

8 9 10 11 12 13 14

15 16 17 18 19 20 21

22 23 24 25 26 27 28

29 30 31

July 2018

155

July 9th - Upon request of the City, the Department of Revenue shall provide an estimate of the total taxable value within the city by the 2nd Monday in July. (Mont. Code Ann. § 15-10-202).

July 27st - Ballot issues must be filed with the Secretary of State by the third Friday of the fourth month prior to the election at which they are voted on. (Mont. Code Ann. § 13-27-104.)

Notice of preliminary budget must be given pursuant to Mont. Code Ann. § 7-6-4021. The notice must specify that the budget has been completed, is open to inspection, and give the date, time and place of a public hearing for taxpayers to appear and be heard on the budget. (Mont. Code Ann. § 7-1-4127.) The notice is to be published twice in a local newspaper at least six (6) days apart. The July publication date would apply only if the Department of Revenue certifies the total taxable value of properties in the City prior to August 1.

__________________

August 6th - By the first Monday in August, the Department of Revenue shall certify to the City the total taxable value within the City. (Mont. Code Ann. §15-10-202.)

August 7th - To avoid tax levy, all sewer/water arrearages must be paid. See July 7th for more information. (Mont. Code Ann. § 7-13-4309.)

Immediately after the second Monday in August, the city treasurer is to certify to the Department of Revenue all special assessments and taxes levied and assessed. The certification is to occur at the same time the copy of the

resolution determining the annual levy for general taxes is certified to County. (Mont. Code Ann. § 7-12-4181.)

August 13th - No later than the second Monday in August, the City Commission shall estimate the cost of maintenance in street maintenance districts and shall pass and finally adopt a resolution specifying the district assessment option and levying and assessing all the property within the district. (Mont. Code Ann. § 7-12-4425.) Thereafter, the City shall publish notice of hearing stating that the resolution levying a special assessment to defray the cost of maintenance is on file and subject to inspection. The notice shall be published once and state the time and place at which objections to final adoption of resolution will be heard. The time for the hearing shall be not less than five (5) days after publication of the notice. (Mont. Code Ann. § 7-12-4426.) At the hearing, the City Commission may adopt a resolution modifying such assessments in whole or in part. (Mont. Code Ann. § 7-12-4427(1).) A copy of the resolution to modify shall be delivered to the financial officer and the assessments shall be placed upon the tax roll. (Mont. Code Ann. § 7-12-4427(2).)

At least seventy-five (75) days prior to the general election, the Secretary of State shall certify to the election administrator the candidates and ballot issues that are to appear on the ballot. The election administrator shall then cause official ballots to be prepared. (Mont. Code Ann. § 13-12-201.)

Budget/Levy Notes: Montana Code Annotated § 15-10-420 allows the City to impose mills sufficient to generate the amount of property taxes actually assessed in the prior year, plus one-


1 2 3 4

5 6 7 8 9 10 11

12 13 14 15 16 17 18

19 20 21 22 23 24 25

26 27 28 29 30 31

August 2018

156

half (1/2) of the average rates of inflation for the prior three (3) years. The maximum number of mills a governmental entity may impose is established by calculating the number of mills required to generate the amount of property tax actually assessed in the City in the prior year based on the current year taxable value, less the current year's value of newly taxable property, plus one-half (1/2) of the average rates of inflation for the prior three (3) years.

The final budget resolution may authorize the governing body or the chief executive to transfer appropriations between items within the same fund. (Mont. Code Ann. § 7-6-4031.) The final approved budget becomes effective on July 1 of the fiscal year. (Mont. Code Ann. § 7-6-4030(4).)

Authorization to exceed the maximum mill requires an election (§ 7-6-4431) to be held as provided by § 15-10-425 to be held in conjunction with a primary or general election.

Ambulance mill levy subject to § 15-10-420 is authorized pursuant to § 7-34-102 to defray the costs incurred in providing ambulance service.

Subject to § 15-10-420 the city may levy a tax to fund parks, swimming pools, skating rinks, playgrounds, civic centers, youth centers, and museums in addition to the levy for general municipal or administrative purposes. (§ 7-16-4105 MCA)

At the time the annual tax levy is certified to the county clerk, the City shall certify and file with Department of Revenue a list of all lots or parcels, giving the legal description, to the owners of which notices of sewer or water arrearages were given and remain unpaid and stating the amount of the arrearage, including penalty and interest. The department of revenue shall insert the amount as a tax against the lot or parcel. (§ 7-13-4309(2))

__________________

September 6th - Final Budget must be completely approved and adopted by resolution by the later of the first Thursday after the first Tuesday in September or within 30 calendar days of receiving the certified taxable values from the Department of Revenue. (Mont. Code Ann. § 7-6-4024(3)).

September 6th - On or before the first Thursday after the first Tuesday in September, or within thirty (30) calendar days after receiving certified taxable values, the City Commission shall fix the tax levy at levels that will balance the budgets. Each levy must be made in the manner provided in Montana Code Annotated § 15-10-201; i.e. the levy must be in mills, tenths and hundredths

of mills. (Mont. Code Ann. § 7-6-4036)

September 10th - By the second Monday in September or within 30 calendar days after receiving certified taxable values, the Clerk and Recorder shall notify the Department of Revenue of the number of mills needed to be levied for each taxing jurisdiction in the County. (§ 15-10-305 MCA) and shall add all fees or assessments to be levied against a piece of property.


1

2 3 4 5 6 7 8

9 10 11 12 13 14 15

16 17 18 19 20 21 22

23 24 25 26 27 28 29

30

September 2018

157

September 11th - If the City is required to hold an annual general election and opts for a November general election, a primary election, if required, shall be held on the Tuesday following the second Monday in September in odd numbered years. (Mont. Code Ann. § 13-1-104 and 107.) Note: A general election for a city which holds annual elections may be held in conjunction with the school election which is held on the first Monday in May. (Mont. Code Ann. § 13-1-104(4).) The city is required to pay the cost of primary election in even-numbered years. (Mont. Code Ann. § 13-1-107(3).)

__________________

October 1st - No later than October 1st or 60 days after receipt of taxable values from the Department of Revenue, the finance officer shall forward a complete copy of the final budget together with tax levies to the Department of Administration. (Mont. Code Ann. § 7-6-4003.)

October 1st - Before the first Monday in October, the City Commission shall pass and adopt a resolution levying an assessment and tax against each lot for sidewalks, curbs and gutters which have been ordered installed pursuant to Montana Code Annotated § 7-14-4109. The assessment may be spread over a period of

time not to exceed twenty (20) years. (Mont. Code Ann. § 7-14-4110.)

October 1st – Pursuant to Montana Code Annotated § 7-12-4328, before the first Monday in October, the City Commission shall estimate the cost of maintaining lights and furnishing electrical current in the light maintenance districts. The City Commission shall also determine the amount to be assessed against property in the light maintenance districts and shall pass and finally adopt a resolution levying and assessing each property in the districts with an amount equal to the proportion of the cost of maintenance and electrical current. A notice signed by the clerk stating that the resolution levying the assessment is on file and subject to inspection for a period of five (5) days shall be published at least once. Such notice shall state the time and place at which objections to the final adoption of such resolution shall be heard by the City Commission. The time for such hearing shall not be less than five (5) days after the publication of notice. At the time of the hearing, the City Commission shall meet and hear all such objections and may modify such resolution in whole or in part. A copy of such resolution as finally adopted, certified by the clerk, must be delivered within two (2) days to the city treasurer. (Mont. Code Ann. §§ 7-12-4329, 4330, 4332, 4333 MCA.)

October 8th - By the second Monday the Department of Revenue shall complete the computation of taxes, fees, and assessments to be levied against property in the city and shall notify the County Treasurer and County Clerk and Recorder. (Mont. Code Ann. § 15-10-305(2).)

__________________


1 2 3 4 5 6

7 8 9 10 11 12 13

14 15 16 17 18 19 20

21 22 23 24 25 26 27

28 29 30 31

October 2018

158

November 6th – In even numbered years, the general election is held on the first Tuesday after the first Monday in November for federal, state, and county officials. (Mont. Code Ann. § 13-1-104.)

If a municipality desires to exceed the maximum number of mills authorized by law, it is required to have an election on either primary or general election day. (Mont. Code Ann. §§ 7-6-4431 and 15-10-425.)

November 30th - First ½ of taxes are due. (Mont. Code Ann. § 15-16-101 and 102.)

__________________

December 31st - Annual Financial Reports are due to the Department of Administration.

__________________

January 1st – The Department of Revenue may not be required to levy or compute a tax for any new taxing jurisdiction created or for any change in an existing jurisdiction unless formally notified by January 1 of the year in which the taxes are to be levied. (Mont. Code Ann. § 15-10-321.)

January 1st – Local governments are permitted to create special districts. A special district is a unit of local government authorized to perform a single or limited number of functions. (§ 7-11-1002(3)(a)) Within sixty (60) days after the creation of a special district, or by January 1 of the effective tax year, whichever occurs

first, the governing body shall provide to the Department of Revenue a legal description of the district, a map of the district’s boundaries, list of taxpayers or owners of real property, and a copy of the resolution establishing the special district. (§ 7-11-1014.)


1 2 3

4 5 6 7 8 9 10

11 12 13 14 15 16 17

18 19 20 21 22 23 24

25 26 27 28 29 30

November 2018


1

2 3 4 5 6 7 8

9 10 11 12 13 14 15

16 17 18 19 20 21 22

23 24 25 26 27 28 29

30 31

December 2018


1 2 3 4 5

6 7 8 9 10 11 12

13 14 15 16 17 18 19

20 21 22 23 24 25 26

27 28 29 30 31

January 2019

159

General Assessment Day: Between January 1 and the first Monday in August, the Department of Revenue shall ascertain the names of all taxable inhabitants and assess all property subject to taxation. (Mont. Code Ann. § 15-8-201.)

January 1st - The terms of all elected officers commence on the first Monday in January. (Mont. Code Ann. § 7-4-4107.)

Declarations for nomination are to be filed no sooner than one hundred forty-five (145) days and no later than forty-five (45) days before the primary election in even numbered years. (Mont. Code Ann. § 13-10-201.)

__________________

February 15th - Ballot issues must be filed with the Secretary of State by 5:00 p.m. on the third Friday of the fourth month prior to the election at which they are voted on. (Mont. Code Ann. § 13-27-104.)

__________________

March 11th - In even numbered years, eighty-five (85) to seventy-five (75) days prior to primary election (first Monday in June), the Secretary of State is to certify primary candidates and issues to the election administrator. (Mont. Code Ann. § 13-10-208(1).) Sixty-seven (67) to sixty-two (62) days prior to the primary, the election administrator certifies ballot and has ballots prepared. (Mont. Code Ann. § 13-10-208(2).)

One hundred thirty-five (135) to seventy-five (75) days prior to the primary, declarations for nomination are to be filed with the Secretary of State. (Mont. Code Ann. § 13-10-201.) Check with election administrator.

__________________


1 2

3 4 5 6 7 8 9

10 11 12 13 14 15 16

17 18 19 20 21 22 23

24 25 26 27 28

February 2019


1 2

3 4 5 6 7 8 9

10 11 12 13 14 15 16

17 18 19 20 21 22 23

24 25 26 27 28 29 30

31

March 2019

160

May 7th - On the first regular meeting of May, the City Commission shall appoint one member of Police Commission to be appointed annually for a 3-year term. (Mont. Code Ann. § 7-32-4152.) May 7th – The first Tuesday after the first Monday (School Election Day) is the alternative general election day for Cities which hold annual elections. (Mont. Code Ann. § 13-1-104(4).) May 31st – Second ½ of taxes are due. (Mont. Code Ann. §§ 15-16-101 and 102.)

__________________

June 30th - Fiscal year ends. (Mont. Code Ann. § 7-6-610.)


1 2 3 4

5 6 7 8 9 10 11

12 13 14 15 16 17 18

19 20 21 22 23 24 25

26 27 28 29 30 31

May 2019


1

2 3 4 5 6 7 8

9 10 11 12 13 14 15

16 17 18 19 20 21 22

23 24 25 26 27 28 29

30

June 2019

161

Benefits

Title FTE

Budgeted

Base Pay

2018‐19

Longevity 32 Hrs.

Training Certifications

Holiday

Pay

Special

Meeting

Moving

Allowance

Clothing/Car

Allowance

Base Pay &

Other

Compensation

FICA Medicare Retirement Unempl. Workers'

Comp Health

Total

Benefits

Total Pay &

Benefits

City Commission:

Commission Chairman 4,800 ‐ ‐ 4,800 298 70 ‐ ‐ 22 ‐ 389 5,189

Commissioner 4,200 ‐ ‐ 4,200 260 61 ‐ ‐ 20 ‐ 341 4,541

Vice Chairman 4,200 ‐ ‐ 4,200 260 61 ‐ ‐ 20 ‐ 341 4,541

Commissioner 4,200 ‐ ‐ 4,200 260 61 ‐ ‐ 20 ‐ 341 4,541

Commissioner 4,200 ‐ ‐ 4,200 260 61 ‐ ‐ 20 ‐ 341 4,541

21,600 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 21,600 1,339 313 ‐ ‐ 100 ‐ 1,753 23,353

City Judge:

City Court Clerk 1.00 31,205 468 31,673 1,964 459 2,714 143 434 9,444 15,158 46,831

City Judge 1.00 46,694 ‐ 46,694 2,895 677 4,002 217 7,442 15,233 61,927

Community Service Workers ‐ 1,000 1,000 1,000

77,899 468 ‐ ‐ ‐ ‐ ‐ ‐ 78,367 4,859 1,136 6,716 143 1,651 16,886 31,391 109,758

Administration: ‐

‐

City Manager 1.00 119,444 597 3,600 123,641 7,666 1,793 13,934 556 574 ‐ 24,523 148,165

119,444 597 ‐ ‐ ‐ ‐ ‐ 3,600 123,641 7,666 1,793 13,934 556 574 ‐ 24,523 148,165

Finance: ‐

‐

Finance Officer 1.00 66,990 335 67,325 4,174 976 5,770 303 923 9,444 21,590 88,915

66,990 335 ‐ ‐ ‐ ‐ ‐ ‐ 67,325 4,174 976 5,770 303 923 9,444 21,590 88,915

Accounting: ‐

‐

Assistant Finance Officer/Payroll 1.00 38,376 192 38,568 2,391 559 3,305 174 529 9,444 16,402 54,970

Payroll/Accounting Clerk 1.00 35,000 ‐ 35,000 2,170 508 3,000 158 480 9,444 15,759 50,759

Accounting Bank Run/Clothing Allowance 300 300 300 19 4 26 1 4 54 354

Accounting Overtime 1,000 1,000 62 15 86 5 14 180 1,180

74,676 192 ‐ ‐ ‐ ‐ ‐ 300 74,868 4,642 1,086 6,416 337 1,027 18,888 32,395 107,263

Building/Planning: ‐

‐

Ass't Code Enforce. Officer 1.00 43,077 4,738 47,815 2,965 693 4,098 215 2,990 9,444 20,405 68,220

Director of Building/Planning 1.00 58,314 7,581 65,895 4,086 955 5,647 297 306 9,444 20,735 86,630

Building Overtime 750 750 47 11 64 3 47 172 922

Planning Overtime 750 750 47 11 64 3 47 172 922

102,891 12,319 ‐ ‐ ‐ ‐ ‐ ‐ 115,210 7,143 1,671 9,874 518 3,390 18,888 41,483 156,694

Legal: ‐

‐

City Attorney 1.00 73,080 ‐ 73,080 4,531 1,060 6,263 329 339 9,444 21,966 95,046

Paralegal 1.00 41,958 629 42,587 2,640 618 3,650 192 198 9,444 16,741 59,328

115,038 629 ‐ ‐ ‐ ‐ ‐ ‐ 115,667 7,171 1,677 9,913 521 537 18,888 38,707 154,374

MASTER LIST

ALL EMPLOYEES

Budgeted Personnel Costs Fiscal Year 2018‐2019

162

Benefits

Title FTE

Budgeted

Base Pay

2018‐19

Longevity 32 Hrs.


Holiday

Pay

Special

Meeting

Moving

Allowance

Clothing/Car

Allowance

Base Pay &

Other

Compensation


Comp Health

Total

Benefits

Total Pay &

Benefits

MASTER LIST

ALL EMPLOYEES


Police:

Police Chief 1.00 69,486 6,949 ‐ ‐ 1,000 77,434 1,123 11,158 348 4,215 9,444 26,288 103,722

Sergeant 1.00 54,194 3,252 1,860 ‐ 1,000 60,306 874 8,690 271 3,283 9,444 22,562 82,869

Sergeant 1.00 54,194 542 600 ‐ 1,000 56,336 817 8,118 254 3,066 9,444 21,699 78,035

Sergeant 1.00 54,194 2,168 480 ‐ 1,000 57,842 839 8,335 260 3,148 9,444 22,027 79,869

Police Officer III 1.00 45,980 3,678 4,020 2,122 1,000 56,801 824 8,185 256 3,092 9,444 21,800 78,601

Police Officer II/SRO 1.00 44,661 2,010 1,500 2,061 1,000 51,232 743 7,382 231 2,789 9,444 20,589 71,820

Police Officer I 1.00 43,248 1,730 ‐ 1,996 1,000 47,974 696 6,913 216 2,611 9,444 19,880 67,854

Police Officer I 1.00 43,248 865 240 1,996 1,000 47,349 687 6,823 213 2,577 9,444 19,744 67,093

Police Officer I 1.00 43,248 649 120 1,996 1,000 47,013 682 6,775 212 2,559 9,444 19,671 66,684

Police Officer I 1.00 43,248 649 ‐ 1,996 1,000 46,893 680 6,757 211 2,552 9,444 19,645 66,538

Police Officer I 1.00 43,248 432 ‐ 1,996 1,000 46,677 677 6,726 210 2,541 9,444 19,598 66,275

Police Officer I 1.00 43,248 432 120 1,996 1,000 46,797 679 6,743 211 2,547 9,444 19,624 66,421

Police Officer I 1.00 42,406 ‐ 960 1,957 1,000 46,323 672 6,675 208 2,521 9,444 19,521 65,844

Police Officer I 1.00 42,406 ‐ ‐ 1,957 1,000 45,363 658 6,537 204 2,469 9,444 19,312 64,675

Assistant Chief 1.00 60,000 3,500 ‐ 1,000 64,500 935 9,294 290 3,511 9,444 23,475 87,975

Police Overtime 35,000 35,000 508 158 1,905 2,570 37,570

Police Command Differential 5,000 5,000 73 23 272 367 5,367

Police Sr. Officer Differential 4,500 4,500 65 20 245 330 4,830

Police Mid‐Shift Differential 4,000 4,000 58 18 218 294 4,294

Police FTO Pay 400 400 6 2 22 29 429

Police State Retirement Contribution ‐ 248,982 248,982 248,982

775,912 26,855 ‐ 9,900 20,074 ‐ ‐ 15,000 847,742 ‐ 12,292 364,095 3,815 46,144 141,660 568,006 1,415,748

Fire/Ambulance: ‐

‐

Firefighter/Paramedic 1.00 40,616 812 716 5,100 2,326 600 50,171 727 8,788 226 2,108 11,028 22,877 73,048


EMS Director 1.00 52,676 8,692 1,023 5,100 3,323 600 71,413 1,035 11,839 321 3,000 11,028 27,224 98,637

Firefighter/Paramedic 1.00 40,616 2,031 733 4,980 2,381 600 51,341 744 8,956 231 2,157 11,028 23,117 74,458


Fire Chief 1.00 76,407 764 ‐ ‐ 600 77,771 1,128 12,752 350 3,267 11,028 28,525 106,296

Firefighter/Paramedic ‐ Probationary 1.00 39,392 ‐ 673 4,380 2,189 600 47,234 685 8,366 213 1,984 11,028 22,276 69,511

Shift Captain 1.00 49,016 5,392 914 4,980 2,969 600 63,871 926 10,755 287 2,683 11,028 25,680 89,551

Shift Captain 1.00 49,016 2,451 865 4,740 2,810 600 60,482 877 10,269 272 2,541 11,028 24,987 85,469

Shift Captain 1.00 49,016 2,206 866 5,100 2,816 600 60,604 879 10,286 273 2,546 11,028 25,012 85,616

Firefighter/Paramedic 1.00 40,616 2,031 735 5,100 2,387 600 51,469 746 8,975 232 2,162 11,028 23,143 74,612



Shift Captain 1.00 49,016 3,431 883 4,980 2,871 600 61,782 896 10,456 278 2,596 11,028 25,253 87,035

Assistant Chief 1.00 65,000 ‐ 1,000 ‐ 66,000 957 11,061 297 2,773 11,028 26,116 92,116

Ambulance Fill In Pay 35,000 35,000 508 5,026 158 1,470 7,161 42,161

Ambulance Overtime 117,000 117,000 1,697 16,801 527 4,915 23,940 140,940

Ambulance Transfer Incentive Pay 61,000 61,000 8,760 275 2,563 11,597 72,597

Fire Fill in Pay 45,000 45,000 653 6,462 203 1,891 9,208 54,208

Fire Overtime 110,000 110,000 1,595 15,796 495 4,621 22,507 132,507

Fire State Retirment Contribution ‐ 190,222 190,222 190,222

Ambulance State Retirement Contribution ‐ 209,135 209,135 209,135

1,079,407 29,027 11,182 63,540 33,090 ‐ ‐ 8,400 1,224,646 ‐ 16,873 598,970 5,511 51,450 165,420 838,224 2,062,870

Fire Reserves

Fire Reserves 10,000 500 10,500 651 152 1,508 47 441 2,799 13,299

10,000 ‐ ‐ ‐ ‐ ‐ ‐ 500 10,500 651 152 1,508 47 441 ‐ 2,799 13,299

163

Benefits

Title FTE

Budgeted

Base Pay

2018‐19

Longevity 32 Hrs.


Holiday

Pay

Special

Meeting

Moving

Allowance

Clothing/Car

Allowance

Base Pay &

Other

Compensation


Comp Health

Total

Benefits

Total Pay &

Benefits

MASTER LIST

ALL EMPLOYEES


Public Works Admin

PW Director 1.00 73,985 1,850 ‐ ‐ 75,834 4,702 1,100 6,499 341 1,040 9,444 23,126 98,960

PW Project Engineer 1.00 45,445 682 ‐ ‐ 46,126 2,860 669 3,953 208 633 9,444 17,766 63,892

Public Works Admin Asst. 1.00 36,363 364 36,727 2,277 533 3,147 165 504 9,444 16,070 52,797

Public Works Summer Intern 0.25 7,700 ‐ 7,700 477 112 ‐ 35 106 ‐ 729 8,429

Water Admin Overtime 1,250 1,250 78 18 107 6 17 226 1,476

Sewer Admin Overtime 1,250 1,250 78 18 107 6 17 226 1,476

Street Maint Admin Overtime 1,250 1,250 78 18 107 6 17 226 1,476

Solid Waste Admin Overtime 1,000 1,000 62 15 86 5 14 180 1,180

168,242 2,895 ‐ ‐ ‐ ‐ ‐ ‐ 171,137 10,611 2,481 14,007 770 2,347 28,332 58,548 229,685

Roaming Crew ‐

‐

Foreman (Roaming Crew) 1.00 50,130 1,755 3,600 1,200 56,684 3,514 822 4,858 255 3,545 9,444 22,438 79,122

Maintenance II (Roaming Crew) 1.00 41,165 2,058 2,400 1,200 46,823 2,903 679 4,013 211 2,928 9,444 20,177 67,001

Leadman (Roaming Crew) 1.00 42,920 1,288 3,300 1,200 48,707 3,020 706 4,174 219 3,046 9,444 20,609 69,316

Maintenance II (Roaming Crew) 1.00 39,607 ‐ 1,800 1,200 42,607 2,642 618 3,651 192 2,664 9,444 19,211 61,817

Roaming Crew Seasonal 0.46 12,480 ‐ 12,480 774 181 56 780 1,791 14,271





Roaming Crew Overtime 7,500 7,500 465 109 643 34 469 1,719 9,219

Roaming Crew Differential 4,100 4,100 254 59 351 18 256 940 5,040

Roaming Crew Standby 2,300 2,300 143 33 197 10 144 527 2,827

250,121 5,100 ‐ 11,100 ‐ ‐ ‐ 4,800 271,122 16,810 3,931 17,887 1,220 16,954 37,776 94,578 365,700

Pool ‐

‐

Pool Manager 0.25 5,600 5,600 347 81 25 350 ‐ 804 6,404

Lifeguards 1.26 31,450 31,450 1,950 456 142 1,967 ‐ 4,514 35,964

Pool Overtime 750 750 47 11 3 47 108 858

37,800 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 37,800 2,344 548 ‐ 170 2,364 ‐ 5,426 43,226

Administrative Services Team ‐

FTE ‐

Recreation Assistant 0.68 16,848 ‐ 16,848 1,045 244 1,444 76 1,054 6,422 10,284 27,132

Recreation Manager 1.00 43,050 861 43,911 2,722 637 3,763 198 2,746 9,444 19,510 63,421

Administrative Services Director 1.00 55,174 1,103 56,278 3,489 816 4,823 253 772 9,444 19,597 75,875

Recreation Assistant 1.00 19,360 ‐ 19,360 1,200 281 1,659 87 1,211 9,444 13,882 33,242

Early Childhood Coalition Coordinator 0.60 19,968 ‐ 19,968 1,238 290 1,711 90 1,249 5,666 10,244 30,212

Recreation Overtime 3,500 3,500 217 51 300 16 219 802 4,302

157,900 1,964 ‐ ‐ ‐ ‐ ‐ ‐ 159,865 9,912 2,318 13,700 719 7,249 40,420 74,319 234,184

Animal Control: ‐

‐

Animal Control Officer 1.00 50,131 2,757 ‐ 1,200 54,088 3,353 784 4,635 243 3,382 9,444 21,843 75,931

Animal Control Overtime 2,000 2,000 ‐ 2,000

52,131 2,757 ‐ ‐ ‐ ‐ ‐ 1,200 56,088 3,353 784 4,635 243 3,382 9,444 21,843 77,931

Summerfest: ‐

‐

Summerfest Overtime 2,000 2,000 171 288 287 9 125 881 2,881

2,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,000 171 288 287 9 125 ‐ 881 2,881

164

Benefits

Title FTE

Budgeted

Base Pay

2018‐19

Longevity 32 Hrs.


Holiday

Pay

Special

Meeting

Moving

Allowance

Clothing/Car

Allowance

Base Pay &

Other

Compensation


Comp Health

Total

Benefits

Total Pay &

Benefits

MASTER LIST

ALL EMPLOYEES


Library: ‐

Title FTE ‐

Children's Librarian 0.800 27,988 1,259 29,248 1,813 424 2,507 132 7,555 12,431 41,679

Librarian ‐ Young Adults 0.800 27,988 2,239 30,227 1,874 438 2,590 136 7,555 12,594 42,821

Librarian Clerk 0.300 7,990 ‐ 7,990 495 116 685 36 2,833 4,165 12,155

Programming Coordinator 0.800 24,081 843 24,923 1,545 361 2,136 112 7,555 11,710 36,633

Librarian Technical Services 1.000 40,020 3,002 43,022 2,667 624 3,687 194 9,444 16,616 59,637

Library Clerk 0.500 13,315 67 13,381 830 194 1,147 60 4,722 6,953 20,334

Library Clerk 0.675 22,068 1,103 23,171 1,437 336 1,986 104 6,375 10,237 33,409

Outreach Services Librarian 1.000 32,136 161 32,297 2,002 468 2,768 145 9,444 14,828 47,125

Librarian Clerk 0.500 13,315 ‐ 13,315 826 193 1,141 60 4,722 6,942 20,256

Janitor 0.500 11,552 ‐ 11,552 716 168 990 52 4,722 6,648 18,200

Library Director 1.000 49,010 735 49,746 3,084 721 4,263 224 9,444 17,737 67,482

Library Intern 0.048 848 ‐ 848 53 12 73 4 141 989

Library Intern 0.048 848 ‐ 848 53 12 73 4 141 989

Library Network Manager 0.375 16,542 414 16,956 1,051 246 1,453 76 2,826 19,782

Library Health Insurance Subsidy ‐ ‐ ‐

Library Overtime 500 500 ‐ 500

288,201 9,822 ‐ ‐ ‐ ‐ ‐ ‐ 298,023 18,446 4,314 25,498 1,339 ‐ 74,372 123,969 421,991

Communications & Dispatch: ‐

‐

Communications Coordinator 1.00 51,391 9,764 ‐ ‐ 1,000 62,156 3,854 901 5,327 280 853 9,444 20,658 82,814

911 Communications Officer 1.00 32,251 161 1,560 1,489 1,000 36,461 2,261 529 3,125 164 500 9,444 16,022 52,483

911 Communications Officer 1.00 32,251 1,774 900 1,489 1,000 37,414 2,320 543 3,206 168 513 9,444 16,194 53,608


911 Communications Officer 1.00 34,331 858 600 1,585 1,000 38,374 2,379 556 3,289 173 526 9,444 16,367 54,742

911 Communications Officer 1.00 34,331 858 600 1,585 1,000 38,374 2,379 556 3,289 173 526 9,444 16,367 54,742


911 Communications Officer 1.00 32,251 ‐ 600 1,489 1,000 35,340 2,191 512 3,029 159 485 9,444 15,820 51,160

911 Communications Officer 1.00 32,251 ‐ 600 1,489 1,000 35,340 2,191 512 3,029 159 485 9,444 15,820 51,160

Dispatch Overtime 25,000 ‐ 25,000 1,550 363 2,143 113 343 4,510 29,510

Dispatcher Differential 7,000 7,000 434 102 600 32 96 1,263 8,263

Dispatch Night Differential 5,000 5,000 310 73 429 23 69 902 5,902

352,643 14,597 ‐ 7,980 12,196 ‐ ‐ 9,000 396,416 24,578 5,748 33,973 1,784 5,437 84,996 156,516 552,932

PERS: ‐

‐

PERS State Share ‐ 2,750 2,750 2,750

‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,750 ‐ ‐ ‐ 2,750 2,750

Street Maintenance District: ‐

‐

Foreman (Streets) 1.00 50,130 14,036 ‐ 1,200 65,366 4,053 948 5,602 294 5,450 9,444 25,791 91,157

Maintenance II (Streets) 1.00 39,607 1,188 1,200 1,200 43,195 2,678 626 3,702 194 3,601 9,444 20,246 63,441

Leadman (Streets) 1.00 42,920 3,434 1,200 1,200 48,753 3,023 707 4,178 219 4,065 9,444 21,636 70,389

Maintenance II (Streets) 1.00 38,829 10,096 1,200 1,200 51,325 3,182 744 4,399 231 4,279 9,444 22,279 73,604

Streets Seasonal 0.46 12,199 ‐ 12,199 756 177 55 1,017 2,005 14,204



Streets Overtime 25,000 25,000 1,550 363 2,143 113 2,084 6,252 31,252

Streets Standby 10,100 10,100 626 146 866 45 842 2,526 12,626

Streets Differential 300 300 19 4 26 1 25 75 375

243,483 28,754 ‐ 3,600 ‐ ‐ ‐ 4,800 280,637 17,399 4,069 20,914 1,263 23,398 37,776 104,820 385,457

165

Benefits

Title FTE

Budgeted

Base Pay

2018‐19

Longevity 32 Hrs.


Holiday

Pay

Special

Meeting

Moving

Allowance

Clothing/Car

Allowance

Base Pay &

Other

Compensation


Comp Health

Total

Benefits

Total Pay &

Benefits

MASTER LIST

ALL EMPLOYEES


Water Fund: ‐

Foreman (Water) 1.00 50,130 14,538 1,200 1,200 67,068 4,158 972 5,748 302 5,592 9,444 26,216 93,284

Leadman (Water) 1.00 42,920 4,936 1,800 1,200 50,855 3,153 737 4,358 229 4,240 9,444 22,162 73,017

Utility II (Water) 1.00 42,851 ‐ 1,800 1,200 45,851 2,843 665 3,929 206 3,823 9,444 20,910 66,762

Maintenance II (Water) 1.00 40,183 1,005 1,200 1,200 43,587 2,702 632 3,735 196 3,634 9,444 20,344 63,932

Maintenance I (Water) 1.00 39,607 ‐ 1,800 1,200 42,607 2,642 618 3,651 192 3,552 9,444 20,099 62,705

Maintenance II (Water) 1.00 39,607 ‐ 1,200 1,200 42,007 2,604 609 3,600 189 3,502 9,444 19,949 61,955

Water Overtime 26,000 26,000 1,612 377 2,228 117 2,168 6,502 32,502

Water Stand By 10,100 10,100 626 146 866 45 842 2,526 12,626

Water Differential 300 300 19 4 26 1 25 75 375

291,697 20,478 ‐ 9,000 ‐ ‐ ‐ 7,200 328,375 20,359 4,761 28,142 1,478 27,379 56,664 138,783 467,157

Water,Sewer,Solid Waste Billing and Customer Service: ‐

‐

Utility/Finance Clerk 1.00 35,352 530 35,882 2,225 520 3,075 161 492 9,444 15,918 51,800

Utility/Finance Clerk 1.00 36,495 4,562 41,056 2,545 595 3,519 185 563 9,444 16,851 57,908

Utility Billing Specialist 1.00 39,179 588 39,767 2,466 577 3,408 179 545 9,444 16,619 56,385

Transfer Station Attendant 0.80 25,018 500 25,518 1,582 370 2,187 115 350 9,444 14,048 39,566

Sewer Office Overtime 1,250 1,250 78 18 107 6 17 226 1,476

Solid Waste Office Overtime 2,500 2,500 155 36 214 11 34 451 2,951

Water Office Overtime 1,250 1,250 78 18 107 6 17 226 1,476

141,043 6,180 ‐ ‐ ‐ ‐ ‐ ‐ 147,223 9,128 2,135 12,617 663 2,019 37,776 64,337 211,560

Sewer Fund: ‐

‐

Leadman (Sewer) 1.00 42,920 4,936 1,200 1,200 50,255 3,116 729 4,307 226 4,190 9,444 22,012 72,267

Maintenance I (Sewer) 1.00 39,607 2,970 1,200 1,200 44,977 2,789 652 3,855 202 3,750 9,444 20,692 65,669

Sewer Overtime 13,500 13,500 837 196 1,157 61 1,126 3,376 16,876

Sewer Stand by 10,000 10,000 620 145 857 45 834 2,501 12,501

Sewer Differential 300 300 19 4 26 1 25 75 375

106,326 7,906 ‐ 2,400 ‐ ‐ ‐ 2,400 119,032 7,380 1,726 10,201 536 9,924 18,888 48,655 167,688

Wastewater Treatment Plant ‐

‐

Foreman (WWTP) 1.00 50,130 1,003 1,800 1,200 54,133 3,356 785 4,639 244 3,385 9,444 21,853 75,985

Operator (WWTP) 1.00 42,920 12,447 2,400 1,200 58,966 3,656 855 5,053 265 3,687 9,444 22,961 81,927

Operator (WWTP) 1.00 42,920 ‐ 1,200 1,200 45,320 2,810 657 3,884 204 2,834 9,444 19,833 65,152

Maintenance II (Water) 1.00 39,607 39,607 2,456 574 3,394 178 2,477 9,444 18,523 58,130

Sewer Plant Overtime 16,500 16,500 1,023 239 1,414 74 1,032 3,782 20,282

Sewer Plant Stand By 9,000 9,000 558 131 771 41 563 2,063 11,063

Sewer Plant Differential 300 300 19 4 26 1 19 69 369

201,376 13,449 ‐ 5,400 ‐ ‐ ‐ 3,600 223,825 13,877 3,245 19,182 1,007 13,996 37,776 89,084 312,909

166

Benefits

Title FTE

Budgeted

Base Pay

2018‐19

Longevity 32 Hrs.


Holiday

Pay

Special

Meeting

Moving

Allowance

Clothing/Car

Allowance

Base Pay &

Other

Compensation


Comp Health

Total

Benefits

Total Pay &

Benefits

MASTER LIST

ALL EMPLOYEES


Solid Waste: ‐

‐

Foreman (Solid Waste) 1.00 50,130 5,765 ‐ 1,200 57,095 3,540 828 4,893 257 4,760 9,444 23,722 80,817

Maintenance II (Solid Waste) 1.00 39,607 1,188 1,200 1,200 43,195 2,678 626 3,702 194 3,601 9,444 20,246 63,441



Leadman (Solid Waste) 1.00 42,920 1,288 1,200 1,200 46,607 2,890 676 3,994 210 3,886 9,444 21,099 67,706

Solid Waste Overtime 31,500 31,500 1,953 457 2,700 142 2,626 7,877 39,377

Solid Waste Stand By 2,800 2,800 174 41 240 13 233 700 3,500

Solid Waste Differential 300 300 19 4 26 1 25 75 375

246,469 16,756 ‐ 5,400 ‐ ‐ ‐ 6,000 274,625 17,027 3,982 23,535 1,236 22,897 47,220 115,897 390,523

Ambulance Reserves: ‐

‐

Ambulance Reserves 17,280 500 17,780 1,102 258 1,524 80 1,482 4,446 22,226

17,280 ‐ ‐ ‐ ‐ ‐ ‐ 500 17,780 1,102 258 1,524 80 1,482 ‐ 4,446 22,226

5,000,569 201,083 11,182 118,320 65,361 ‐ ‐ 67,300 5,463,514 210,142 78,559 1,246,048 24,267 245,194 901,514 2,705,725 8,169,239

167

18‐19 18‐19

ACCOUNTING EMPLOYEE PERCENT FTE

COMMISSION1000.101.410130.110 Hoglund, Dorel 100%1000.101.410130.110 Friedman, Mel 100%1000.101.410130.110 Schwarz, Quentin 100%1000.101.410130.110 Sandberg, Sarah 100%1000.101.410130.110 Mabie, Warren 100%

CITY JUDGE1000.102.410360.110 Happe, Holly 100% 1.0001000.102.410360.110 Denton, Kris 100% 1.000

ADMINISTRATION1000.103.410400.110 Kardoes, Michael 100% 1.000

FINANCE1000.104.410540.110 Fetterhoff, Paige 100% 1.000

ACCOUNTING1000.104.410550.110 Purkett, Kalsey 100% 1.0001000.104.410550.110 Vacant 100% 1.000

PLANNER1000.106.411030.110 Haefs, Brad 62% 0.6201000.106.411030.110 Woodhull, Jim 53% 0.530

CITY ATTORNEY1000.107.411100.110 Porteen, Jay 100% 1.0001000.107.411100.110 Harreld, Lisa 100% 1.000

POLICE OFFICERS1000.131.420101.110 Emanuel, Andrew 100% 1.0001000.131.420101.110 Engle, Kevin 100% 1.0001000.131.420101.110 Gunderson, Jason 100% 1.0001000.131.420101.110 Hard, Wayne 100% 1.0001000.131.420101.110 Harris, Joseph 100% 1.0001000.131.420101.110 Hildebrand, Chance 100% 1.0001000.131.420101.110 Hughes, Alex 100% 1.0001000.131.420101.110 Johnson, Dale 100% 1.0001000.131.420101.110 Kunnath, Steve 100% 1.0001000.131.420101.110 LaBatey, Michael 100% 1.0001000.131.420101.110 O'Neill, Corey 100% 1.0001000.131.420101.110 Sullivan, Patrick 100% 1.0001000.131.420101.110 Walker, Alex 100% 1.0001000.131.420101.110 Williams, Tim 100% 1.000

168

18‐19 18‐19

ACCOUNTING EMPLOYEE PERCENT FTE

FIREFIGHTERS

1000.141.420401.110 Adams, Nathan 50% 0.5001000.141.420401.110 Emter, Christian 50% 0.5001000.141.420401.110 Franz, Drew 50% 0.500

1000.141.420401.110 Gilbert, Jonathan 50% 0.500

1000.141.420401.110 Harrington, Kevin 50% 0.5001000.141.420401.110 Juhnke, Lydia 50% 0.500

1000.141.420401.110 Kelly, Darren 50% 0.500

1000.141.420401.110 MacInnes, Kenneth 50% 0.500

1000.141.420401.110 Marlowe, Andy 50% 0.500

1000.141.420401.110 Pierce, Joshua 50% 0.500

1000.141.420401.110 Prahl, Torsten 50% 0.500

1000.141.420401.110 Roehl, Blake 50% 0.500

1000.141.420401.110 Schroetlin, Phillip 50% 0.5001000.141.420401.110 Wulf, Nathan 50% 0.500

VOLUNTEER FIREFIGHTERS/AMBULANCE1000.141.420402.110 10 Volunteers 100%5510.142.420402.110 5 Volunteers 100%

BUILDING CODE ENFORCEMENT

1000.143.420403.110 Haefs, Brad 38% 0.3801000.143.420403.110 Woodhull, Jim 47% 0.470

ROAMING CREW

1000.155.430950.110 Frederick, Michael 100% 1.0001000.155.430950.110 Jones, William 100% 1.0001000.155.430950.110 Mayo, James 100% 1.0001000.155.430950.110 Schneider, Eric 100% 1.0001000.155.430950.110 SEASONAL 100% 0.4601000.155.430950.110 SEASONAL 100% 0.4601000.155.430950.110 SEASONAL 100% 0.4601000.155.430950.110 SEASONAL 100% 0.4601000.155.430950.110 SEASONAL 100% 0.4601000.155.430950.110 Holmes, Shannon 16% 0.1601000.155.430950.110 Whitman, Mathew 16% 0.1601000.155.430950.110 Johansson, Almira 20% 0.200

ADMINISTRATIVE SERVICES1000.109.460449.110 Earle, Rikki 100% 1.0001000.109.460449.110 Tarr, Margaret 100% 1.0001000.109.460449.110 Evans, Janel 100% 0.6751000.109.460449.110 Lowy, Lisa 100% 1.0001000.109.460449.110 Herman, Alicia 100% 0.750

169

18‐19 18‐19

ACCOUNTING EMPLOYEE PERCENT FTESWIMMING POOL

1000.109.460445.110 Pool Manager 100% 0.2501000.109.460445.110 Lifeguard 100% 0.2101000.109.460445.110 Lifeguard 100% 0.2101000.109.460445.110 Lifeguard 100% 0.2101000.109.460445.110 Lifeguard 100% 0.2101000.109.460445.110 Lifeguard 100% 0.2101000.109.460445.110 Lifeguard 100% 0.210

ANIMAL CONTROL1000.154.440640.110 Roy, Judy 100% 1.000

LIBRARY2220.201.460100.110 Roberts, Melanie Clawson 100% 0.8002220.201.460100.110 Sukut, Lisa 100% 0.8002220.201.460100.110 Vacant 100% 0.3002220.201.460100.110 King, Tim 100% 0.8002220.201.460100.110 Dawson, Jan 100% 1.0002220.201.460100.110 Kimmell, Kathryn 100% 0.5002220.201.460100.110 Zinker, Pauline 100% 0.6752220.201.460100.110 Catharine, Suzanne 100% 1.0002220.201.460100.110 DeCock, Whitney 100% 0.5002220.201.460100.110 Vacant 100% 0.5002220.204.460100.100 Grady, Mitch 100% 1.0002220.201.460100.110 Ponchot, Phillip 100% 0.375

POLICE DISPATCH

2300.132.420102.110 Brainerd, Heidi 100% 1.000

2300.132.420102.110 Edmiston, Kathryn 100% 1.000

2300.132.420102.110 Fowle, Cristin D. 100% 1.000

2300.132.420102.110 Gillen, Sara 100% 1.000

2300.132.420102.110 Glass, Peggy 100% 1.000

2300.132.420102.110 Hutchings, Makaya 100% 1.000

2300.132.420102.110 Lynch, Jack 100% 1.000

2300.132.420102.110 Story, Judy 100% 1.000

2300.132.420102.110 Vacant 100% 1.000

STREET MAINTENANCE ADMIN

2500.151.430240.110 Holmes, Shannon 16% 0.160

2500.151.430240.110 Whitman, Mathew 16% 0.1602500.151.430240.110 Johansson, Almira 20% 0.200

STREET MAINTENANCE

2500.151.430240.110 Bowles, Scott 100% 1.000

2500.151.430240.110 Hahn, Craig 100% 1.000

2500.151.430240.110 Harper, James Cody 100% 1.000

2500.151.430240.110 Seasonal 100% 0.4602500.151.430240.110 Seasonal 100% 0.4602500.151.430240.110 Seasonal 100% 0.460

2500.151.430240.110 Stordalen, Mike 100% 1.000

170

18‐19 18‐19

ACCOUNTING EMPLOYEE PERCENT FTEWATER ADMINISTRATION

5210.502.430510.110 Holmes, Shannon 20% 0.2005210.502.430510.110 Whitman, Mathew 20% 0.2005210.502.430510.110 Johansson, Almira 20% 0.2005210.502.430510.110 Water Dept Intern 25% 0.250

WATER SERVICES5210.502.430515.110 Brandal, Destry 100% 1.0005210.502.430515.110 Evanson, Patrick 100% 1.0005210.502.430515.110 Haefs, Hal 100% 1.0005210.502.430515.110 Hillman, Vince 100% 1.0005210.502.430515.110 McClure, Nathan 100% 1.0005210.502.430515.110 Schweigert, Tom 50% 0.500

WATER CUSTOMER COLLECTION5210.502.430570.110 Evanson, Erica 34% 0.3405210.502.430570.110 Powers, Diane 34% 0.3405210.502.430570.110 Singer, Colleen 34% 0.340

SEWER ADMINISTRATION5310.503.430610.110 Holmes, Shannon 28% 0.2805310.503.430610.110 Whitman, Mathew 28% 0.2805310.503.430610.110 Johansson, Almira 20% 0.200

SEWER SERVICES5310.503.430625.110 Fuhs, Al 100% 1.0005310.503.430625.110 Fisher, Dennis 100% 1.0005310.503.430625.110 Schweigert, Tom 50% 0.500

SEWER TREATMENT PLANT5310.503.430640.110 Emter, Daniel 100% 1.0005310.503.430640.110 Frelich, Duane 100% 1.0005310.503.430640.110 Patrick, Dominic 100% 1.0005310.503.430640.110 Smith, Russell 100% 1.000

SEWER CUSTOMER COLLECTIONS5310.503.430670.110 Evanson, Erica 33% 0.3305310.503.430670.110 Powers, Diane 33% 0.3305310.503.430670.110 Singer, Colleen 33% 0.330

SOLID WASTE ADMINISTRATION5410.504.430810.110 Johansson, Almira 20% 0.2005410.504.430810.110 Holmes, Shannon 20% 0.2005410.504.430810.110 Whitman, Mathew 20% 0.200

SOLID WASTE COLLECTION5410.504.430830.110 Garrick, Van 100% 1.0005410.504.430830.110 Haines, Dwight 100% 1.0005410.504.430830.110 Maher, Dusty 100% 1.0005410.504.430830.110 Purcell, Casey 100% 1.0005410.504.430830.110 Stordalen, Rich 100% 1.000

171

18‐19 18‐19

ACCOUNTING EMPLOYEE PERCENT FTESOLID WASTE CUSTOMER COLLECTIONS

5410.504.430870.110 Evanson, Erica 33% 0.3305410.504.430870.111 O'Connor, Teresa 100% 0.8005410.504.430870.110 Powers, Diane 33% 0.3305410.504.430870.110 Singer, Colleen 33% 0.330

AMBULANCE SERVICES5510.142.420730.110 Adams, Nathan 50% 0.5005510.142.420730.110 Emter, Christian 50% 0.5005510.142.420730.110 Franz, Drew 50% 0.500

5510.142.420730.110 Gilbert, Jonathan 50% 0.500

5510.142.420730.110 Harrington, Kevin 50% 0.5005510.142.420730.110 Juhnke, Lydia 50% 0.500

5510.142.420730.110 Kelly, Darren 50% 0.500

5510.142.420730.110 MacInnes, Kenneth 50% 0.500

5510.142.420730.110 Marlowe, Andy 50% 0.500

5510.142.420730.110 Pierce, Joshua 50% 0.500

5510.142.420730.110 Prahl, Torsten 50% 0.500

5510.142.420730.110 Roehl, Blake 50% 0.500

5510.142.420730.110 Schroetlin, Phillip 50% 0.5005510.142.420730.110 Wulf, Nathan 50% 0.500

_______TOTAL FTES 97.92

172

General Statistical Information

Class of City ....................................................................................................................... Second County .................................................................................................................................... Park Year Organized ...................................................................................................................... 1889 Registered Active Voters ....................................................................................................... 4772 Registered Inactive Voters ...................................................................................................... 912 Area (Square Miles)................................................................................................................ 6.02 Population of City (census.gov 2016 estimate) ................................................................... 7,401 Form of Government ................................................................................ Commission/Manager Number of Employees (FY19 Budgeted)

Elected Officials ................................................................................................................... 6 Library .................................................................................................................... 8.250 FTE Seasonal ................................................................................................................... 5.19 FTE Part-Time ............................................................................................................... 6.675 FTE Full-Time ................................................................................................................ 82.00 FTE

Roadway Mileage Streets & Alleys .......................................................................................................... 65.694 Secondary Urban Streets ............................................................................................ 12.676

Municipal Water Number of Customers .................................................................................................. 3,754 Monthly Base Rate ..................................................................................................... $12.39 Variable Rate ........................................................................................ $2.76/1,000 Gallons

Municipal Sewer Number of Customers .................................................................................................. 3,592 Monthly Base Rate ..................................................................................................... $18.94 Variable Rate ........................................................................................ $7.70/1,000 Gallons

Municipal Solid Waste Number of Customers .................................................................................................. 3,527 Solid Waste Residential Rates ....................................................................... $17.92/Month Solid Waste Commercial Rates ............................................ $1.41 base rate + $184.00/Ton

173

Documents

Final Budget - City of Livingston · Budget Message June 19, 2018 Dear Livingston City Commissioners Transmitted herewith is the City Manager’s Annual Operating and Capital Budget