THE BOROUGH OF HANOVER · 9/19/2018 · the borough of hanover 44 frederick street hanover, penna. 1 7331 717-637-3877 fax 717-637 -2805 an equal opportunity borough september 19,

THE BOROUGH OF HANOVER 44 FREDERICK STREET

HANOVER, PENNA. 1 7331

717-637-3877 FAX 717-637-2805

AN EQUAL OPPORTUNITY BOROUGH

September 19, 2018 The attached represents the preliminary budget presentation packages for 2019 for The Borough of Hanover. The initial presentation of these budgets will occur at the Finance and Personnel Committee meeting at 7pm on Wednesday, September 19, 2018 at the Guthrie Memorial Library, 2 Library Place, Hanover, PA 17331. The following is information to assist in the review of the attached materials:

- Table of Contents - preceding the package, this is a complete listing of the budget package, with direct links to the first page of the relating sections (just click on the thin square around the starting page number, and it will take you directly to that section).

- Cash Carry-In Schedule - the first page of the package is a summary of the carry-in cash (“fund

balances and financial reserves”) schedule, which details the starting balances for 2018, projected changes in cash for 2018 (revenues, expenses, and interfund transfers), and projecting ending reserves. The schedule then provides summarized information on the 2019 revenues, expenses, and interfund transfers proposed to determine the projected ending 2019 reserves.

o The schedule is divided into Governmental Funds (General and Highway Liquid Fuels

Funds), and Enterprise Funds (Water, Regional Wastewater Treatment [RWWT], Market House, and Sanitary Sewer Funds).

o At the schedule’s bottom, information is provided in relation to Consumer Deposit

Agreements held by the Water Fund -- while they represent cash activities, they are not part of the operational budgets of the Borough.

- Individual Fund Narratives regarding 2018 Projections (against 2018 Budget) and 2019 Budget

Proposals (against 2018 Budget, or 2018 Projections where applicable for comparison):

o Narratives regarding 2018 projected revenues, expenses, interfund transfers, and change in reserves and the 2019 proposals are provided with detail on significant differences/changes, and detail regarding capital activities, by each operating budgeted fund.

- Individual Fund Budget Preparation Reports:

o System-generated budget input reports, by fund, detailing two prior years of actual

results, 2018 original and adjusted (amended) budgets, and actual to-date information for 2018. The report then includes projected 2018 total results (under “2019 YEAR END Stage”) and proposed 2019 budget (under “2019 REQUESTED Stage”).

Revenues are grouped by “Org”, which are reporting groups (i.e. taxes, service

charges, interest, fines, permits, etc.).

Expenses are grouped first by “Org” (i.e. Police, Public Works, General, etc.) and by “Dept”, which are reporting departments (i.e. Tax Collection, Financial Administration, Solid Waste Collection, etc.).

Subtotals are provided by Dept, Org, and for revenues, expenses, and change in fund balance and financial reserves (last page of each report).

Additional budget presentations and packages will be provided at subsequent Finance and Personnel Committee meetings (3rd Wednesday of every month), providing information on any changes to initial projections/proposals, until Borough Council formally approve the budgets for a two-week Public Inspection period, and adopt the budget at a Borough Council meeting (4th Wednesday of every month) before year’s end. Thank you for your interest in this budget report. Sincerely, FOR THE BOROUGH OF HANOVER Michael Bowersox Borough Manager R. Samuel Miller, CPA, CGFM, MBA Director of Finance/Treasurer

THE BOROUGH OF HANOVER

2019 PRELIMINARY BUDGET PACKAGE SEPTEMBER 19, 2018

TABLE OF CONTENTS

P a g e s Cash Carry-In Analysis (Fund Balances and Financial Reserves) 1 General Fund - Preliminary 2018 Projections and 2019 Budget Recommendations

Narrative 2 - 10 Budget Report 11 - 61

Water Fund - Preliminary 2018 Projections and 2019 Budget Recommendations


Regional Wastewater Treatment Fund - Preliminary 2018 Projections and 2019 Budget Recommendations


Market House Fund - Preliminary 2018 Projections and 2019 Budget Recommendations

Narrative 107 Budget Report 108 - 111

Stormwater Authority - 2019 Budget Recommendations

Narrative 112 - 113 Budget Report 114

Sanitary Sewer Fund - Preliminary 2018 Projections and 2019 Budget Recommendations


Guthrie Memorial Library Fund - Preliminary 2018 Projections and 2019 Budget Recommendations


Highway Liquid Fuels Fund - Preliminary 2018 Projections and 2019 Budget Recommendations

Narrative 142 Budget Report 143 - 147

Recreation Fund - Preliminary 2018 Projections and 2019 Budget Recommendations Narrative 148 Budget Report 149 - 153

PROJECTED 2018 RESULTSAND

PROPOSED 2019 BUDGET AND CASH CARRY-IN ANALYSIS

PROJECTED PROJECTEDPROJECTED PROJECTED INTERFUND CHANGE PROPOSED PROJECTED PROJECTED

REVENUE FOR EXPENSES FOR TRANSFERS FOR IN CASH FOR PROJECTED PROPOSED PROPOSED INTERFUND CHANGE CASH CASH CARRY-IN - 2018 2018 2018 2018 CASH CARRY-IN REVENUE FOR EXPENSES FOR TRANSFERS FOR IN CASH FOR CARRY-IN -

FUND 2018 (AS OF 8/31/18) (AS OF 8/31/18) (AS OF 8/31/18) (AS OF 8/31/18) 2019 2019 2019 2019 2019 2020

GOV'TAL FUNDS

GENERAL FUNDS

GENERAL (OPER) FUND * 8,093,293$ 15,230,747$ 14,653,952$ (710,114)$ (133,319)$ 7,959,974$ 15,106,180$ 14,776,387$ (925,039)$ (595,246)$ 7,364,728$

GUTHRIE MEMORIAL LIBRARY * 105,320$ 879,348$ 1,671,335$ 710,114$ (81,873)$ 23,447$ 710,856$ 1,645,161$ 925,039$ (9,266)$ 14,181$

RECREATION 70,821$ 23,134$ 78,088$ -$ (54,954)$ 15,867$ 18,250$ 8,650$ -$ 9,600$ 25,467$

TOTAL GENERAL FUNDS 8,269,434$ 16,133,229$ 16,403,375$ -$ (270,146)$ 7,999,288$ 15,835,286$ 16,430,198$ -$ (594,912)$ 7,404,376$

LIQUID FUELS 331,127$ 463,116$ 640,300$ -$ (177,184)$ 153,943$ 470,006$ 440,000$ -$ 30,006$ 183,949$

TOTAL GOV'TAL FUNDS 8,600,561$ 16,596,345$ 17,043,675$ -$ (447,330)$ 8,153,231$ 16,305,292$ 16,870,198$ -$ (564,906)$ 7,588,325$

ENTERPRISE FUNDS

WATER - OPERATING ** 5,502,900$ 7,816,108$ 7,351,711$ -$ 464,397$ 5,967,297$ 7,834,180$ 8,698,065$ -$ (863,885)$ 5,103,412$

REGIONAL WW TREATMENT 356,975$ 2,278,268$ 2,065,987$ -$ 212,281$ 569,256$ 1,812,640$ 2,281,896$ -$ (469,256)$ 100,000$

MARKET HOUSE 88,849$ 42,144$ 77,603$ -$ (35,459)$ 53,390$ 42,098$ 41,988$ -$ 110$ 53,500$

STORMWATER -$ -$ -$ -$ -$ -$ 1,223,480$ 1,198,480$ -$ 25,000$ 25,000$

SANITARY SEWER 2,550,372$ 4,950,425$ 4,857,773$ -$ 92,652$ 2,643,024$ 4,792,280$ 4,441,062$ -$ 351,218$ 2,994,242$

TOTAL ENTERPRS. FUNDS 8,499,096$ 15,086,945$ 14,353,074$ -$ 733,871$ 9,232,967$ 15,704,678$ 16,661,491$ -$ (956,813)$ 8,276,154$

GRAND TOTALS 17,099,657$ 31,683,290$ 31,396,749$ -$ 286,541$ 17,386,198$ 32,009,970$ 33,531,689$ -$ (1,521,719)$ 15,864,479$

WATER - CONSUMER DEPOSITS 923,467$ -$ 108,144$ -$ (108,144)$ 815,323$ -$ 143,856$ -$ (143,856)$ 671,467$

Schedule Notes:

* General Funds -- For Revenues and Expenses for the General Fund and Guthrie Memorial Library, "Fair Share" Payments are excluded and accounted for as "Interfund Transfers" above.

** Water Fund - Segregation is made to isolate Consumer Deposit Agreements held (escrows for projects refunded to developers upon project completion over 10-year span - all CDA projectsrepresent expenses paid by the Water fund on behalf of expanding system for developers/contractors, and deposit placed by developer/contractor that is repaid in full to them).

Change in CDA's presented separately from operating budgets/activities at bottom of schedule, based on anticipated CDA deposits less anticipated CDA payouts.

Page 1 of 153

GENERAL FUND (01) PRELIMINARY 2018 PROJECTIONS AND

2019 BUDGET RECOMMENDATIONS 2018 Highlights Projected reduction to reserves of $(133,319) [Budget plan was for reduction of $(1,086,502)], and year-end operating cash of $7,959,974. Significant contributing factors follow:

• Overall, revenues (including interfund transfers) are projected to well outpace expectations. Significant revenue differences against budget plan ($14,221,172 budget, $15,106,180 projected - anticipated $1,009,575 surplus), by Org, are:

o Taxes (Org 301/310) - projected $185,641 better than budget. Primarily related to

projected $55,000 and $105,5000 surpluses projected for Earned Income Taxes (increases historically conservatively budgeted for income sensitivity) and Business Privilege taxes (continue to be aggressively pursued and collected by York Adams Tax Bureau), respectively.

o Licenses and Permits (Org 320) - projected $35,845 better than budget, primarily

from building permits revenue, which have been aggressively enforced in 2018.

o Fines and Forfeitures (Org 330) - projected $14,476 under budget, as projected District Magistrate fines continue to decline (less citations are being issued, with less violation convictions/revenues).

o Interest and Rents (Org 340) - projected $84,730 better than budget, as interest

rates have continued to rise as has the investible reserves balances. Conversion of standard checking to nightly investment sweep also has improved idle cash earnings.

o Grants and Shared Revenues (Org 351/354/355/358) - projected is $89,742 better

than budget, primarily from projected State Pension Aid ($42,787 higher) and expected $25,000 for first round of CDBG funding towards parks/ recreational area improvement grants.

o Highways and Streets [Meters] (Org 363) - projected is $16,660 under budget, as

meter revenues have consistently declined since 2014 and convenience passes (first issues in 2015) have been declining.

o Sanitation/Tipping Fees (Org 364/366) - projected $335,985 better than budget,

primarily related to continued improvement in enforcement of required services and service upgrade needs for Commercial customers ($55,000 over budget), and

Page 2 of 153

continued strong outside hauler and public use of the Transfer Station ($280,000 over budget -- Waste Management returned to more historical use levels, after partial reduction in 2017 due to managerial changes, and Advanced Disposal [new private hauler servicing area] began to use the facility).

o Contributions and Donations (Org 387) - projected $64,560 over budget, primarily

relating to donations to fund the Santa’s Cabin replacement project ($53,000).

o Sale of General Fixed Assets (Org 391) - projected $260,128 over budget, primarily related to mediation settlements from contractor and architect in relation to library construction deficiency claims.

• Overall, expenses are projected to differ greatly in total from the budget plan, with a

varying number of above and below budget differences, ultimately yielding spending under the budget plan. Significant expense differences excluding interfund transfers against budget plan ($14,466,320 budget, $14,653,951 projected - anticipated $187,631 less than budget), by Dept, are:

o Solicitor and Legal Fees (Dept 404) - projected expenses for legal review of the

Guthrie Memorial Library total $39,436, primarily related to mediation services, none of which were budgeted.

o Data Processing/IT, etc. (Dept 406/407/408) - projected positive difference of

$29,630 primarily related to maximum Early Intervention Program (EIP) cost coverable by DCED grant program ($100,000) versus final accepted bid ($70,875); matched with 50% DCED grant funding, also reduced to match final bid.

o General Gov’t Buildings (Dept 409) - projected spending at $99,612 over budget,

primarily due to $111,975 projected spending in relation to engineering/ architectural mediation support and continued value engineering review and support for library construction defect repairs. General building labor and material budget line items are comparable in total, but vary by line item (represent main office roof repair, brick repointing and cleaning, and LED light upgrades as well as emergency repairs to the Police women’s bathroom/shower.

o Police (Dept 410) - projected positive difference of $290,226, primarily related to

reduced payroll/related costs for officer turnover/vacant positions, slightly offset by increased overtime for shift coverage ($148,450 in pay and insurance benefits under budget) and capital expenses under budget for vehicle purchases due to 2018 Enterprise plan implementation subsequent to budget approval ($97,376 better than budget). Additional capital outlay being made for replacement of one of two Police servers, now past it’s extended warranty period ($16,000 budget and projected).

Page 3 of 153

o Fire (Dept 411) - the original 2018 budget was planned on a full contract for Fire Drivers through the Hanover Area Fire & Rescue Commission (“the Commission”); however, during the year, the Borough negotiated a new contract with our fire drivers, and funding to the Commission was drastically reduced to remove the payroll, related benefits, and coverages. The net result during 2018 was spending of $267,099 under budget, primarily related to very conservative budget within the Commission (first-year operational and capital budget, including first joint collective bargaining negotiation plan).

o Highways (Unallocated Public Works Benefits/Insurance, and general PW capital

items) (Dept 420) - accounts for Public Works benefits, insurance, and capital costs (excluding Transfer Station operations), with projected spending over budget of $2,351, which includes expedited replacement of 1999 Dodge Ram with plow (T40), approved in August 2018 ($42,450 estimate), and down payment on plow for Enterprise lease approved for 1996 Ford F-250 with plow (T36) ($11,250). Additional capital outlay purchase for steam cleaner ($12,000 budget, $5,175 actual) -- $9,000 plow replacement forgone, since new vehicle acquired with plow.

o Solid Waste Collection/Disposal (Org 420, Dept 427) [Refuse] - projected spending

at $110,288 over budget, mostly through greater-than-anticipated refuse disposal costs relating to increased Transfer Station and curbside refuse tonnage during the year ($170,000 variance, partially offset by pass-through charges to outside haulers/public Transfer Station use), and partially offset with Public Works labor recognized in other departments/funds due to labor shifting for various projects ($55,650 under budget).

o Transfer Station (Org 427, Dept 427) - projected spending at $34,235 over budget,

primarily relating to outsourced hauling costs for increased tonnage transportation (noted above) to the County incinerator ($22,500 over budget). Capital outlay acquisition limited to budgeted transfer station trailer replacement ($65,000 budget, $55,873 actual).

o Street Lighting (Dept 434) - projected spending at $20,000 over budget, related to

increased utility charges (still anticipate reduction from 2017 amounts - $140,000 budget, $160,000 projected).

o Sidewalks and Crosswalks (Dept 435) - projected amounts at this time mirror

budget, relating to State-mandated revisions to various ADA ramps along Carlisle/Baltimore St for repair prior to PennDOT paving project (estimated $223,800, with to-date spending of $136,262).

o Repairs of Tools and Machinery (Dept 437) - projected spending at $49,750 under

budget, primarily related to reduced fleet maintenance costs (labor would be allocated to other funds based on work performed).

Page 4 of 153

o Maintenance and Repair of Roads and Bridges (Dept 438) - projected spending at $16,000 under budget, primarily related to reduced streets and alley labor (would be allocated to other funds based on work performed).

o Highway Construction and Rebuilding Projects (Dept 439) - no amounts were

budgeted for significant non-Highway Liquid Fuels road reconstruction projects; Council approved unbudgeted expense of approx. $423,740 of $723,740 bid for the milling and paving Chestnut St (Broadway to N Forney Ave) in 2018; remainder from Highway Liquid Fuels approved project allocation.

o Storm Sewers and Drains (Dept 436) - projected spending at $21,125 under budget,

primarily relating to engineering fees (resource and funding study costs partially realized in 2017 for initial work). All costs relating to these functions are proposed for 2019 within the Stormwater Authority (Fund 14) budget relating to pending MS4 Permit approval and program implementation.

o Parks and Recreation (Dept 454) - projected spending at $41,380 over budget,

primarily for expected $25,000 for first round of CDBG funding towards parks/ recreational area improvement grants (amount matched with relating revenue), $4,300 for unbudgeted grant-writing support from outside consultant, and labor projections for parks maintenance higher than expected (amounts allocated from other areas of budget). Capital outlay limited to unbudgeted purchase of a sand-pro ballfield groomer ($16,368).

o Community Development (Downtown Projects) (Dept 460) - projected spending at

$95,522 over budget, primarily for difference in budgeted Downtown Streetscape grant ($50,000 budget, $75,000 actual) and $5,500 for unbudgeted grant-writing support from outside consultant, and $53,000 unbudgeted projection for fabrication of a new Santa’s Cabin (matched with donation pledged from area organization).

o Debt Service (Dept 470 and 471) - projected spending at $20,381 under budget,

relating to offsetting differences for Enterprise lease agreements for Police and Public Works vehicles and projected budget for financial accounting system lease (still in research/evaluation processes, and pending EIP study results and implementation/consulting plan).

• Interfund Transfers (Dept 492) - projected positive difference of $131,240, relating to less-

than-budgeted estimated operating subsidy from the General Fund to the Library.

Page 5 of 153

2019 Proposals Projected reduction of reserves of $(595,246), and year-end operating cash of $7,364,728. Significant contributing factors follow in comparison with 2018 budget, including detail on proposed capital outlays, follow:

• General Fund revenues are proposed at $15,106,180, reflecting an increase of $885,008 over 2018’s budget of $14,221,172, with significant differences, by Org, as follows:

o Taxes (Org 301/310) - Real Estate and Per Capita taxes are held flat, relating to minimal growth in value and continued conservative appeals hearing board results. Increase of $187,030 over 2018 budget primarily reflects indexing for Earned Income and Business Privilege Taxes, which continue to trend steady and upward (as noted in 2018 analysis above). Real Estate Transfer Tax budget has been increased $25,000, but still held conservatively, since hinging directly on local housing market and difficult to predict.

o Licenses and Permits (Org 320) - proposed increase of $22,350, relating to indexing

of various line items for price increases in 2018 and increased Code Enforcement efforts with expanded department staff.

o Fines and Forfeitures (Org 330) - proposed decrease of $15,050, relating to indexing

for decline of Magistrate Citation filings and violations assessed from cases.

o Interest and Rents (Org 340) - proposed increase of $85,702, primarily relating to increased earnings from interest rates, investment sweep implementation, and growing reserve balances.

o Grants (Org 351/354/355/358) - proposed increase of $305,191, relating to

anticipate increase in State Pension Aid (due to significant increase in pension costs, State formula would adjust to allow more funding received) of approx. $273,438 (after allocation of aid to other funds to cover their pension costs), and planned CDBG $150,000 funding for W Hanover St park improvements.

o Highways and Streets (Org 363) - proposed decrease of $17,200, relating to

declining meter revenues and vacancies in parking convenience passes holding steady.

o Sanitation (Refuse) and Tipping Fees (Org 364/366) - proposed increase of

$292,710, primarily related to increased commercial service revenues through continued strengthening enforcement efforts ($42,500 increase), and Transfer Station use increased in 2018 conservatively budgeted for 2019 (approx. $250,000, primarily relating to Advanced Disposal use and Waste Management returning to historical use levels).

Page 6 of 153

o Miscellaneous Revenues (Org 380) - projected increase of $22,350, related to projected increase in health/related insurance costs billed for reimbursement for retirees (outside of first-five-year subsidy for retired Police Officers, entire retiree billing matched with projected expense [$208,000]).

• General Fund expenses excluding interfund transfers are proposed at $14,776,387,

reflecting an increase of $310,067 over 2018’s budget of $14,466,320 (2.14% increase). Significant differences, by Dept, are as follows:

o Executive (Dept 401) - proposed decrease of $32,000, primarily relating to reduced

tuition reimbursement costs (pending proposed Tuition Policy approval, which includes establishment of an annual maximum per individual per calendar year).

o Data Processing/IT, Engineering, and Other General Administration (Dept 406-408) -

proposed overall decrease of $67,155, relates to offsetting differences for proposed hiring of a full-time Communications Officer ($40,000 salary, and estimated benefits/taxes of $36,272 [in Dept 483-487]), and anticipated 2018 completion of the EIP Phase 1 project with no current budget for future phase work. Capital outlay limited to replacement of second Office server ($16,000), which will be past extended warranty period.

o General Gov’t Buildings (Dept 409) - proposed increase of only $14,945, which

includes reduction in Office repairs/maintenance (major projects currently anticipated to be completed in 2018; evaluation will continue as months progress regarding timing of said work), and recognition of $54,415 for library building repairs (budgeted amounts for repair/maintenance costs related to the library construction defect repairs are currently limited to approved contract with engineer/architect for value engineering and forthcoming bid process and repair oversight).

o Police (Dept 410) - proposed increase of $367,001, primarily related to increased

payroll costs, detailed as follows [see separate memo from Chief of Police for additional details]:

Increase of $322,121 for payroll and related benefits, with contract wage

increases (4.5%), proposed hiring of two replacement officers (partially in 2018, and full in 2019), and promotion of one Patrolman to Sergeant position as well as 10% proposed increase for health insurance costs (current trend rate) and increased pension cost ($141,271) related to change in actuarial mortality tables, wage growth, and softer investments earnings in 2016 related to 1/1/2017 study.

Page 7 of 153

Capital outlays of $130,650 proposed as follows:

• $101,750 for the replacement of two Police vehicles (one Detective vehicle, and one unmarked cruiser), and a new marked Interceptor vehicle; each vehicle will replace an Office/ Supervisory vehicle, and those vehicles will be traded-in.

• $44,000 for potential Research Management System (RMS)

replacement (separate memo from Chief of Police).

o Fire (Dept 411) - proposed increase of $55,706, relating to a less conservative second-year-of-operation Commission budget allocation, and an estimated $245,501 increase of payroll and related benefits for Borough Fire Department personnel over 2018 projected actual results (since there were no budgeted figures for 2018). The increase relates to contract wage increases (3%) as well as 10% proposed increase for health insurance costs (current trend rate) and increased pension cost ($109,500) related to change in actuarial mortality tables, wage growth, and softer investments earnings in 2016 related to 1/1/2017 study.

o UCC and Code Enforcement (Dept 413) - proposed increase of $14,750, relating to

proposed increase from a part-time to full-time Code Enforcement Officer position ($40,000 salary, and estimated benefits/taxes of $36,272 [in Dept 483-487]).

o Planning and Zoning (Dept 414) - proposed decrease of $22,300, with offsetting

changes primarily relating to shift in Borough Engineering (partial) and MS4 Coordinator (full) payroll to the Stormwater Authority (Fund 14), allocated pay for Code Enforcement Officer position noted above, and reduction in funding support for ceasing YCEA agreement and proposed adoption of agreement with Main Street Hanover, following separation from the YCEA.

o Highways (Unallocated Public Works Benefits/Insurance, and general PW capital

items) (Dept 420) - proposed increase, primarily relating to 10% proposed increase for health insurance costs (current trend rate), and proposed capital outlays for Public Works equipment limited to replacement of 2000 GMC truck with plow (T43) for $32,750.

o Solid Waste Collection/Disposal (Org 420, Dept 427) [Refuse] - proposed increase of

$196,638, primarily related to increase in refuse disposal fees to align with 2018 disposal projections ($170,000 increase).

o Transfer Station (Org 427, Dept 427) - proposed increase of $60,246, primarily

related to increase in outsourced hauling fees to align with 2018 projections ($22,500 increase), including estimated 3% price increase at contract expiration in late winter 2019. Proposed capital outlay for Transfer Station equipment limited to

Page 8 of 153

replacement of 1996 Thei Trailer (RT7) for $65,000 - second annual replacement cycle for eight (8) trailers, dating from 1996 to 2006.

o Highway (General Services-Administration) (Dept 430) - projected increase of

$35,480, relating to budget segregation of Public Works facilities utility costs and repairs and maintenance from the General Buildings Budget (Dept 409; $33,630).

o Street Lighting (Dept 434) - projected increase of $20,000, indexing for increase in

2018 projected electric costs for Borough infrastructure to 2019.

o Sidewalks and Crosswalks (Dept 435) - projected decrease of $218,8000, as significant replacement work of ADA curb ramps related to the pending PennDOT Carlisle/Baltimore St milling and paving project will complete in 2018; returning to traditional $5,000 annual budget.

o Repairs of Tools and Machinery (Dept 437) - projected decrease of $27,750,

indexing for historical spending assessments for Fleet Maintenance repairs (materials) costs.

o Storm Sewers and Drains (Dept 436) - the operations and capital activities for these

functions has been proposed to be transferred to the Stormwater Authority (Fund 14) for 2019, pending approval of the MS4 permit and implementation of the Stormwater program.

o Spectator Recreation (Fire Museum) (Dept 453) - proposed decrease of $9,850,

relating to the expectation that the Borough lease for the old museum site is terminated, and ten-year declining contribution to the Museum continues.

o Parks and Recreation (Dept 454) - proposed increase of $178,310, primarily related

to planned $150,000 funding for W Hanover St park improvements (matched with CDBG revenues), and increased allocated payroll for repairs and maintenance functions of the parks/recreational areas, including $5,000 annual allocation for rotating park improvements consideration. Planned capital outlays for Parks and Recreation limited to acquisition of a new mowing trailer ($7,500) to accommodate transporting more maintenance machines with less trips.

o Community Development (Downtown Projects) (Dept 460) - proposed decrease of

$48,000, related to the Downtown Streetscape Phase 1 project completion in 2018 ($0 for future phase consideration at this time, pending results of grant submissions), and completion of fabrication of Santa’s Cabin in 2018.

o Debt Service (Dept 470/471) - proposed increase of $74,780, primarily related to

the following capital expenses proposed for 2019 in the form of lease/loan acquisitions (note - $407,500 is proposed under offsetting GASB accounts for the proceeds from lease/loans authorized and counteracting capital outlays):

Page 9 of 153

$52,000 for first of five payments on replacement for the 2003 Mack Front

Loader refuse truck (R4) (estimated $260,000) - pushed from 2018. Continued lease principal and interest payments (totaling $51,115) on 2018

leased Enterprise light-duty fleet for Police and Public Works (vehicles are projected to be leased through agreement periods, acquired and transferred to back-up use, and eventually traded/sold as part of internal Fleet Management Plan implementation).

$57,500 for first of three estimated payments on replacement accounting

and enterprise resource system, pushed from 2018 (estimated $172,500, pending continued research/evaluation and EIP results/consultations).

o Insurance, Taxes, and Misc. Expenses (Dept 483 through 491) - proposed increase of

$78,850, primarily related to social security for Fire Drivers (estimated 2018 results of approx. $83,750), which was not in the 2018 budget (labor was planned entirely through the Commission).

• Interfund Transfers represent amounts transferred to the Guthrie Memorial Library Fund

to (1) subsidize bond principal ($525,000), (2) support fair-share payment (allocated cost share of Library operations assessed for all surrounding municipalities/school districts based on use) of $125,039, and (3) anticipated operating subsidy of Library of $275,000 -- total $925,039, and overall increase from 2018’s budget of $83,685.

Minimum Fund Balance and Financial Reserves Analysis Based on 2018 projected activities and 2019 proposed budgets, anticipated fund balance and financial reserves going into 2020 are $7,404,376 for the combined General Fund (includes the Guthrie Memorial Library and Recreation Funds). This represents just over 45% of the 2019 proposed expenses, reasonably above our minimum 25% fund balance and financial reserves policy ($4,107,550) - a decrease from (or projected use of reserves in) 2019 of just under 7.5%. Through the EIP process and continued evaluation of operations, investment in new technologies, and increased enforcement regarding codes and collections, we continue to limit the annual budgetary reserve plan use, and continue to tighten budgetary amounts to realistic expectations rather than continuous cushion for unknowns. However, with facility improvement considerations looming, including addressing correcting construction deficiencies of the library, we have a number of capital costs that encompass a strong review of fund balance reserves for capital needs as well as potential bond/debt funding to support level debt service as part of the budgetary process over decades to come.

Page 10 of 153

THE BOROUGH OF HANOVER BUD4010 1.0

Budget Preparation Report

09/17/2018 08:17 AMDate Prepared:09/17/2018Report Date:

01Account Table:

Alt. Sort Table:

Prepared By: SMILLER

Fiscal Year: 2019 Period From: 1 To: 12

Page 1 of 51

(5,451,878.87) (5,342,914.40)

(5,451,878.87) (5,342,914.40)

(5,451,878.87) (5,342,914.40)

Fund 01Type ROrg 301

Org 310

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueREAL ESTATE TAXES

TAXES UNDER ACT 511

.

.

(5,495,320.00)

(5,495,320.00)

(5,495,320.00)

(5,495,320.00)

(5,495,320.00)

(5,495,320.00)

(5,495,885.00)

(5,495,885.00)

(5,495,885.00)

(5,495,850.00)

(5,495,850.00)

(5,495,850.00)(5,277,926.85)

(5,277,926.85)

(5,277,926.85)

TAXES - REAL ESTATE TAXES - CURRENT YEAR

TAXES - REAL ESTATE TAXES - PAYMENT IN LIEU OF TAXES (PILOT)

TAXES - REAL ESTATE TAXES - PRIOR YEAR

TAXES - REAL ESTATE TAXES - DELINQUENT (EXONERATIONS)

TAXES - PER CAPITA TAXES - CURRENT YEAR

TAXES - PER CAPITA TAXES - PRIOR YEAR

TAXES - PER CAPITA TAXES - DELINQUENT (EXONERATIONS)

TAXES - REAL ESTATE TRANSFER TAXES

TAXES - EARNED INCOME TAX - PRIOR YEARS

TAXES - EARNED INCOME TAX - CURRENT YEAR

TRANSFER FROM LST - ANNUAL SUBSIDY

01.001.30110

01.001.30110.000042

01.001.30120

01.001.30150

01.001.31001

01.001.31002

01.001.31003

01.001.31010

01.001.31015

01.001.31020

01.001.31050

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018

2019 2019YEAR ENDYEAR END REQUESTED

Stage

DescriptionAccount

0.01%

0.01%

0.01%

Total Org 301REAL ESTATE TAXES

Total Dept 001.

Total Prog

Budget Budget

5,500,000.00

350.00

(4,500.00)

47,500.00

(5,000.00)

200,000.00

290,000.00

1,335,000.00

5,460,848.99

330.79

(208.54)

(9,092.37)

48,540.76

(213.90)

(1,408.00)

215,748.69

295,417.74

1,292,155.60

5,486,275.06

322.63

0.00

(143,683.29)

47,019.83

0.00

(1,932.39)

307,359.41

299,751.95

1,384,824.57

5,500,000.00

320.00

0.00

(5,000.00)

47,500.00

0.00

(1,500.00)

175,000.00

290,000.00

1,255,000.00

5,500,000.00

320.00

0.00

(5,000.00)

47,500.00

0.00

(1,500.00)

175,000.00

290,000.00

1,255,000.00

5,280,030.77

385.11

0.00

(2,489.03)

31,909.40

0.00

(3,151.08)

145,075.69

260,846.62

569,439.08

5,500,000.00

385.00

(4,500.00)

47,500.00

(12,000.00)

210,576.00

290,000.00

1,310,000.00

0.00%

20.31%

0.00%

-10.00%

0.00%

0.00%

700.00%

20.32%

0.00%

4.38%

Original

Per 1-12

2018

Page 11 of 153




01Account Table:

Alt. Sort Table:



Page 2 of 51

(2,450,240.89) (3,098,469.80)

(2,450,240.89) (3,098,469.80)

(2,450,240.89) (3,098,469.80)


Org 320

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueTAXES UNDER ACT 511

LICENSES & PERMITS

.

.

(2,821,000.00)

(2,821,000.00)

(2,821,000.00)

(2,821,000.00)

(2,821,000.00)

(2,821,000.00)

(3,006,076.00)

(3,006,076.00)

(3,006,076.00)

(3,007,500.00)

(3,007,500.00)

(3,007,500.00)(1,886,672.01)

(1,886,672.01)

(1,886,672.01)

TRANSFER FROM LST - ANNUAL SUBSIDY

TAXES - LOCAL SERVICES TAX

TRANSFER FROM BPT - ANNUAL SUBSIDY

TAXES - BUSINESS PRIVILEGE TAX

LIC & PERMITS - M.D.I.A. PERMITS (STATE PASS-THROUGH)

LIC & PERMITS - BUILDING PERMITS

LIC & PERMITS - MISC LIC & PERMITS

LIC & PERMITS - PLUMBING LICENSES

LIC & PERMITS - ZONING PERMITS/VARIANCES/MAPS/BOOKS

LIC & PERMITS - YARD SALE PERMITS

LIC & PERMITS - SUBDIVISION/LAND DEVELOPMENT FEES

01.001.31050

01.001.31051

01.001.31080

01.001.31083

01.001.30160

01.001.32101

01.001.32102

01.001.32103

01.001.32104

01.001.32105

01.001.32106

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

6.56%

6.56%

6.56%

Total Org 310TAXES UNDER ACT 511

Total Dept 001.

Total Prog

Budget Budget

625,000.00

515,000.00

650.00

26,000.00

300.00

1,500.00

2,500.00

2,000.00

400,000.00

0.00

200,000.00

0.00

455.00

19,132.00

0.00

2,240.00

5,538.99

2,220.00

0.00

639,046.85

0.00

422,399.58

736.00

18,659.00

60.00

2,055.00

3,101.21

2,195.00

0.00

625,000.00

0.00

430,000.00

350.00

16,500.00

0.00

1,500.00

2,500.00

2,250.00

0.00

625,000.00

0.00

430,000.00

350.00

16,500.00

0.00

1,500.00

2,500.00

2,250.00

0.00

386,660.67

0.00

495,891.63

648.00

21,638.00

375.00

870.00

1,667.00

1,510.00

625,000.00

535,000.00

700.00

28,750.00

375.00

1,500.00

2,500.00

1,850.00

0.00%

0.00%

0.00%

24.41%

100.00%

74.24%

100.00%

0.00%

0.00%

-17.77%

Original

Per 1-12

2018

Page 12 of 153




01Account Table:

Alt. Sort Table:



Page 3 of 51

(55,002.55) (55,573.82)

(55,002.55) (55,573.82)

(55,002.55) (55,573.82)


Org 330

Dept 001

Dept 001

Prog

GENERAL FUNDRevenueLICENSES & PERMITS

FINES AND FORFEITS

.

.

(43,050.00)

(43,050.00)

(43,050.00)

(43,050.00)

(43,050.00)

(43,050.00)

(78,895.00)

(78,895.00)

(78,895.00)

(65,400.00)

(65,400.00)

(65,400.00)(68,084.92)

(68,084.92)

(68,084.92)

LIC & PERMITS - SUBDIVISION/LAND DEVELOPMENT FEES

LIC & PERMITS - DIGGING PERMITS

LIC & PERMITS - SIGN PERMITS & INSPECTION FEES

LIC & PERMITS - SIDEWALK/CURB/GUTTER PERMITS

LIC & PERMITS - PEDDLERS/CIRCULAR PERMITS

LIC & PERMITS - OCCUPANCY PERMITS

LIC & PERMITS - SPECIAL EVENTS PERMITS

LIC & PERMITS - STORMWATER PERMITS/INSPECTIONS/REVIEW FEES

LIC & PERMITS - VACANT PROPERTY REGISTRATIONS

LIC & PERMITS - OUTSIDE SEATING PERMITS

LIC & PERMITS - HEALTH LICENSE/PERMIT/FEES

01.001.32106

01.001.32107

01.001.32108

01.001.32111

01.001.32113

01.001.32114

01.001.32116

01.001.32117

01.001.32118

01.001.32119

01.001.36500

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

83.26%

83.26%

83.26%

Total Org 320LICENSES & PERMITS

Total Dept 001.

Total Prog

Budget Budget

5,000.00

5,000.00

2,500.00

2,000.00

2,500.00

1,000.00

10,000.00

2,000.00

2,000.00

100.00

350.00

7,950.00

2,665.00

2,120.00

2,293.50

2,906.00

580.00

4,842.06

1,860.00

0.00

100.00

100.00

5,410.00

1,675.00

3,940.00

1,875.50

2,951.00

950.00

9,396.11

2,270.00

0.00

150.00

150.00

1,000.00

1,300.00

2,500.00

2,000.00

2,500.00

600.00

8,000.00

1,850.00

0.00

100.00

100.00

1,000.00

1,300.00

2,500.00

2,000.00

2,500.00

600.00

8,000.00

1,850.00

0.00

100.00

100.00

9,370.00

7,950.00

2,540.00

2,325.00

2,023.00

1,575.00

11,023.92

2,095.00

1,900.00

100.00

475.00

9,370.00

7,500.00

3,000.00

2,500.00

2,500.00

1,750.00

11,500.00

2,250.00

2,250.00

100.00

500.00

837.00%

476.92%

20.00%

25.00%

0.00%

191.66%

43.75%

21.62%

100.00%

0.00%

400.00%

Original

Per 1-12

2018

Page 13 of 153




01Account Table:

Alt. Sort Table:



Page 4 of 51

(185,862.85) (166,871.79)

(185,862.85)

(40,717.80)

(166,871.79)

(100,619.42)

(185,862.85)

(40,717.80)

(166,871.79)

(100,619.42)


Org 341

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueFINES AND FORFEITS

INTEREST

.

.

(179,000.00)

(179,000.00)

(90,000.00)

(179,000.00)

(90,000.00)

(179,000.00)

(179,000.00)

(90,000.00)

(179,000.00)

(90,000.00)

(164,524.00)

(164,524.00)

(175,000.00)

(164,524.00)

(175,000.00)

(163,950.00)

(163,950.00)

(150,000.00)

(163,950.00)

(150,000.00)

(87,404.66)

(119,076.81)

(87,404.66)

(119,076.81)

(87,404.66)

FINES - DISTRICT MAGISTRATE VIOLATIONS

FINES - STATE VEHICLE CODE VIOLATIONS

FINES - BOROUGH ORDINANCE VIOLATIONS

FINES - PARKING METER VIOLATIONS

INTEREST

01.001.33110

01.001.33111

01.001.33112

01.001.33113

01.001.34100

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-8.09%

-8.09%

94.44%

-8.09%

94.44%

Total Org 330FINES AND FORFEITS

Total

Total

Dept 001

Dept 001

.

.

Total

Total

Prog

Prog

Budget Budget

145,000.00

10,750.00

200.00

8,000.00

150,000.00

166,158.76

10,714.89

390.00

8,599.20

40,717.80

146,075.98

11,441.15

225.00

9,129.66

100,619.42

160,000.00

10,250.00

250.00

8,500.00

90,000.00

160,000.00

10,250.00

250.00

8,500.00

90,000.00

75,091.12

6,958.64

75.00

5,279.90

119,076.81

145,000.00

11,899.00

125.00

7,500.00

175,000.00

-9.37%

16.08%

-50.00%

-11.76%

94.44%

Original

Per 1-12

2018

Page 14 of 153




01Account Table:

Alt. Sort Table:



Page 5 of 51

(40,717.80)

(101,331.32)

(100,619.42)

(147,005.56)

(101,331.32) (147,005.56)

(101,331.32) (147,005.56)


Org 342

Org 351

Dept 001Prog

GENERAL FUNDRevenueINTEREST

RENTS AND ROYALTIES

FEDERAL CAP. & OPER. GRANTS

.

(90,000.00)

(165,788.00)

(165,788.00)

(165,788.00)

(90,000.00)

(165,788.00)

(165,788.00)

(165,788.00)

(175,000.00)

(165,518.00)

(165,518.00)

(165,518.00)

(150,000.00)

(191,490.00)

(191,490.00)

(191,490.00)(105,697.36)

(105,697.36)

(119,076.81)

(105,697.36)

RENTS - COMMONS RENT

RENTS - BUILDING - STORMWATER FUND

RENTS - BUILDING - WATER FUND

RENTS - BUILDING - SEWER FUND

RENTS - OTHER BORO PROPERTIES

RENTS - BALL FIELD LIGHTS/TENNIS COURTS

RENTS - EQUIPMENT RENTAL

RENTS - PENN TWP. AMBULANCE

RENTS - MOUL FIELD

01.001.34210

01.001.34219

01.001.34220

01.001.34221

01.001.34222

01.001.34245

01.001.34246

01.001.34247

01.001.34250

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

94.44%

-0.16%

-0.16%

-0.16%

Total

Total

Org 341

Org 342

INTEREST

RENTS AND ROYALTIES

Total Dept 001.

Total Prog

Budget Budget

700.00

19,200.00

103,540.00

65,900.00

400.00

1,750.00

761.14

0.00

53,204.18

37,660.00

1.00

365.00

2,490.00

6,000.00

850.00

794.50

0.00

77,429.00

60,024.96

40.00

557.10

1,760.00

6,000.00

400.00

761.00

0.00

91,962.00

70,665.00

0.00

400.00

1,500.00

0.00

500.00

761.00

0.00

91,962.00

70,665.00

0.00

400.00

1,500.00

0.00

500.00

741.04

0.00

61,308.00

41,763.32

0.00

320.00

1,565.00

0.00

0.00

741.00

91,962.00

70,665.00

400.00

1,750.00

-2.62%

0.00%

0.00%

0.00%

0.00%

0.00%

16.66%

0.00%

-100.00%

Original

Per 1-12

2018

Page 15 of 153




01Account Table:

Alt. Sort Table:



Page 6 of 51

(131,692.90) (556,127.58)

(131,692.90) (556,127.58)

(131,692.90) (556,127.58)


Org 354

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueFEDERAL CAP. & OPER. GRANTS

STATE CAP. & OPER.GRANTS

.

.

(84,897.00)

(84,897.00)

(84,897.00)

(84,897.00)

(84,897.00)

(84,897.00)

(110,377.00)

(110,377.00)

(110,377.00)

(152,400.00)

(152,400.00)

(152,400.00) 90.00

90.00

90.00

FEDERAL - POLICE GRANTS

FEDERAL - FEMA GRANT

FEDERAL - CDBG PARK & RECREATIONAL AREAS

FEDERAL - CDBG ZONING ORDINANCE

FEDERAL - CDBG STRM SWR IMPROV-JKSN/JNPR

FEDERAL - CDBG STRM SWR IMPROV-COMMONS

FEDERAL - CDBG STRM SWR IMPROVEMENTS

FEDERAL - CDBG 219 BALTIMORE ST DEMO

STATE - PENNDOT SNOW REMOVAL/WINTER SERVICES

STATE - DEP RECYCLING PERFORMANCE (904) GRANTS

STATE - DCED FACADE MAIN ST IMPROVEMENTS GRANT

01.001.35102

01.001.35410

01.001.35450

01.001.35464

01.001.35465

01.001.35466

01.001.35469

01.001.35717

01.001.35403

01.001.35407.000009

01.001.35420

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

30.01%

30.01%

30.01%

Total Org 351FEDERAL CAP. & OPER. GRANTS

Total Dept 001.

Total Prog

Budget Budget

2,400.00

150,000.00

25,500.00

37,500.00

1,440.00

74,561.64

0.00

0.00

9,945.55

30,146.97

0.00

15,598.74

20,697.05

36,469.00

2,880.00

0.00

0.00

20,000.00

0.00

381,951.70

0.00

151,295.88

25,901.90

41,330.00

2,880.00

0.00

0.00

0.00

32,017.00

0.00

50,000.00

0.00

25,000.00

40,000.00

2,880.00

0.00

0.00

0.00

32,017.00

0.00

50,000.00

0.00

25,000.00

40,000.00

(180.00)

0.00

0.00

0.00

0.00

90.00

0.00

0.00

0.00

31,433.00

3,360.00

25,000.00

32,017.00

50,000.00

26,938.00

31,433.00

16.66%

0.00%

100.00%

0.00%

0.00%

0.00%

0.00%

0.00%

7.75%

-21.41%

Original

Per 1-12

2018

Page 16 of 153




01Account Table:

Alt. Sort Table:



Page 7 of 51

(92,279.12) (119,194.83)

(92,279.12) (119,194.83)

(92,279.12) (119,194.83)


Org 355

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueSTATE CAP. & OPER.GRANTS

STATE SHARED REVENUE

.

.

(115,000.00)

(115,000.00)

(115,000.00)

(115,000.00)

(115,000.00)

(115,000.00)

(137,782.00)

(137,782.00)

(137,782.00)

(80,500.00)

(80,500.00)

(80,500.00)(56,131.51)

(56,131.51)

(56,131.51)

STATE - DCED FACADE MAIN ST IMPROVEMENTS GRANT

STATE - DCED EARLY INTERVENTION PROGRAM GRANT

STATE - FCVAS GRANT PROGRAM

STATE - DEP RECYCLING EQUIPMENT (902) GRANT

STATE - PENNDOT GREEN LIGHT-GO GRANT-LED LIGHTS UPGRADE

STATE - DCED HANOVER COMMERCE CNTR. PLANNING GRANT

STATE - ALCOHOLIC BEVERAGE LICENSE FEES

STATE - PUBLIC UTILITY REALTY TAX ASSESSMENTS (PURTA)

STATE - FOREIGN FIRE INSUR. PREM. TAX (VOL. FIRE RELIEF ASSOC.)

STATE - MUNICIPAL PENSION AID

STATE - HOST MUNICIPALITY TAVERN GAMES TAX

01.001.35420

01.001.35422

01.001.35461

01.001.35462

01.001.35471

01.001.35716

01.001.32100

01.001.35501

01.001.35502

01.001.35503

01.001.35508

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

19.81%

19.81%

19.81%

Total Org 354STATE CAP. & OPER.GRANTS

Total Dept 001.

Total Prog

Budget Budget

17,500.00

7,000.00

8,500.00

17,500.00

772,405.00

12,124.64

0.00

13,789.79

3,618.64

0.00

5,580.00

6,950.00

9,418.50

21,362.26

565,062.64

17,853.11

0.00

15,000.00

13,939.82

0.00

5,170.00

7,250.00

8,462.23

16,308.07

548,885.06

0.00

50,000.00

0.00

0.00

0.00

0.00

7,000.00

8,500.00

17,500.00

498,967.00

0.00

50,000.00

0.00

0.00

0.00

0.00

7,000.00

8,500.00

17,500.00

498,967.00

10,022.25

0.00

14,676.26

0.00

0.00

0.00

4,850.00

0.00

0.00

0.00

10,022.00

35,438.00

14,676.00

17,500.00

1,775.00

7,000.00

8,500.00

17,500.00

541,754.00

100.00%

-29.12%

100.00%

100.00%

100.00%

0.00%

0.00%

0.00%

0.00%

8.57%

Original

Per 1-12

2018

Page 17 of 153




01Account Table:

Alt. Sort Table:



Page 8 of 51

(605,629.30)

(1,881.84)

(583,474.96)

0.16

(605,629.30)

(1,881.84)

(583,474.96)

0.16

(605,629.30)

(1,881.84)

(583,474.96)

0.16


Org 358

Org 360

Dept 001

Dept 001

Dept 001

Prog

Prog

Prog

GENERAL FUNDRevenueSTATE SHARED REVENUE

LOCAL GOVT UNITS SHARED REVENUES

DEPARTMENTAL EARNINGS/CHARGES

.

.

.

(534,217.00)

0.00

(534,217.00)

0.00

(534,217.00)

0.00

(534,217.00)

0.00

(534,217.00)

0.00

(534,217.00)

0.00

(575,697.00)

0.00

(575,697.00)

0.00

(575,697.00)

0.00

(806,405.00)

0.00

(806,405.00)

0.00

(806,405.00)

0.00

(5,792.70)

0.00

(5,792.70)

0.00

(5,792.70)

0.00

STATE - HOST MUNICIPALITY TAVERN GAMES TAX

LOCAL GOV'T - REIMB.FROM PENN TWP-DEPUTY FIRE VEHICLE

GEN GOVT - REIMBURSED REPAIRS/DAMAGES

01.001.35508

01.001.35801

01.001.36010

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

7.76%

0.00%

7.76%

0.00%

7.76%

0.00%

Total

Total

Org 355

Org 358


LOCAL GOVT UNITS SHARED REVENUES

Total

Total

Dept 001

Dept 001

.

.

Total

Total

Prog

Prog

Budget Budget

1,000.00 2,835.90

1,881.84

2,569.60

(0.16)

2,250.00

0.00

2,250.00

0.00

942.70

0.00

943.00 -58.08%

0.00%

Original

Per 1-12

2018

Page 18 of 153




01Account Table:

Alt. Sort Table:



Page 9 of 51

(35,232.07) (14,823.07)

(35,232.07)

(13,275.00)

(14,823.07)

(19,080.00)

(35,232.07)

(13,275.00)

(14,823.07)

(19,080.00)


Org 362

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueDEPARTMENTAL EARNINGS/CHARGES

PUBLIC SAFETY

.

.

(7,000.00)

(7,000.00)

(6,800.00)

(7,000.00)

(6,800.00)

(7,000.00)

(7,000.00)

(6,800.00)

(7,000.00)

(6,800.00)

(19,500.00)

(19,500.00)

(6,800.00)

(19,500.00)

(6,800.00)

(14,000.00)

(14,000.00)

(6,800.00)

(14,000.00)

(6,800.00)

(16,556.72)

(3,775.00)

(16,556.72)

(3,775.00)

(16,556.72)

GEN GOVT - REIMBURSED REPAIRS/DAMAGES

GEN GOVT - BAD DEBT & RECOVERY

GEN GOVT - CODE ENFORCEMENT RECOVERY

GEN GOVT - PROTECTIVE INSPECTIONS

FIRE DEPT - FIRE ALARM FEE (GAMEWELL BOXES)

POLICE DEPT - ACCIDENT REPORTS/FINGERPRINTS/SURVEYS

01.001.36010

01.001.36012

01.001.36014

01.001.36015

01.001.38020

01.001.38021

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

178.57%

178.57%

0.00%

178.57%

0.00%

Total Org 360DEPARTMENTAL EARNINGS/CHARGES

Total

Total

Dept 001

Dept 001

.

.

Total

Total

Prog

Prog

Budget Budget

3,500.00

2,500.00

5,000.00

3,000.00

6,800.00

3,720.45

3,153.28

28,358.34

0.00

13,200.00

75.00

2,759.58

2,520.37

9,543.12

0.00

11,800.00

7,280.00

1,500.00

2,500.00

3,000.00

0.00

0.00

6,800.00

1,500.00

2,500.00

3,000.00

0.00

0.00

6,800.00

7,478.31

1,544.10

4,684.31

2,850.00

0.00

3,775.00

8,500.00

2,500.00

5,000.00

3,500.00

6,800.00

466.66%

0.00%

66.66%

100.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 19 of 153




01Account Table:

Alt. Sort Table:



Page 10 of 51

(13,275.00) (19,080.00)

(113,757.60) (106,951.55)

(113,757.60) (106,951.55)


Org 363Dept 001Prog

GENERAL FUNDRevenuePUBLIC SAFETY

HIGHWAYS AND STREETS.

(6,800.00)

(121,160.00)

(121,160.00)

(6,800.00)

(121,160.00)

(121,160.00)

(6,800.00)

(104,500.00)

(104,500.00)

(6,800.00)

(103,960.00)

(103,960.00)(70,993.22)

(70,993.22)

(3,775.00)

PARKING METERS - METERS ON STREETS

PARKING METERS - BALTIMORE STREET

PARKING METERS - CARLISLE STREET

PARKING METERS - WEST CHESTNUT STREET (SHARED)

PARKING METERS - EAST CHESTNUT STREET

PARKING METERS - FREDERICK STREET

PARKING METERS - PNC LOT (SHARED)

PARKING METERS - YORK STREET

PARKING METERS - PENNSYLVANIA AVE

PARKING METERS - CONVENIENCE PASSES

PARKING METERS - HANDICAPPED PARKING SPACES

01.001.36320.000001

01.001.36320.000002

01.001.36320.000003

01.001.36320.000004

01.001.36320.000005

01.001.36320.000006

01.001.36320.000007

01.001.36320.000008

01.001.36320.000009

01.001.36330

01.001.36331

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.00%

-13.75%

-13.75%

Total Org 362PUBLIC SAFETY

Total Dept 001.

Total Prog

Budget Budget

40,000.00

13,500.00

4,500.00

1,000.00

5,000.00

3,250.00

4,750.00

3,750.00

1,500.00

26,700.00

10.00

47,748.51

16,832.68

4,711.80

604.11

6,199.76

4,079.96

5,382.55

3,447.90

1,680.33

23,070.00

0.00

40,600.06

14,103.93

4,555.54

486.83

5,111.53

4,021.43

4,415.94

3,966.61

1,574.43

27,880.25

235.00

50,000.00

16,500.00

4,500.00

500.00

5,750.00

3,750.00

5,000.00

3,750.00

1,650.00

29,750.00

10.00

50,000.00

16,500.00

4,500.00

500.00

5,750.00

3,750.00

5,000.00

3,750.00

1,650.00

29,750.00

10.00

25,741.93

9,183.14

3,122.74

668.29

3,062.64

1,874.17

2,804.71

2,787.87

1,001.23

20,746.50

0.00

40,000.00

13,500.00

4,500.00

1,000.00

5,000.00

3,250.00

4,750.00

3,750.00

1,500.00

27,250.00

-20.00%

-18.18%

0.00%

100.00%

-13.04%

-13.33%

-5.00%

0.00%

-9.09%

-8.40%

-100.00%

Original

Per 1-12

2018

Page 20 of 153




01Account Table:

Alt. Sort Table:



Page 11 of 51

(113,757.60)

(3,085,017.35)

(106,951.55)

(3,258,253.90)

(3,085,017.35) (3,258,253.90)

(3,085,017.35) (3,258,253.90)


Org 364

Org 365

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueHIGHWAYS AND STREETS

SANITATION

HEALTH

.

.

(121,160.00)

(3,186,000.00)

(3,186,000.00)

(3,186,000.00)

(121,160.00)

(3,186,000.00)

(3,186,000.00)

(3,186,000.00)

(104,500.00)

(3,241,750.00)

(3,241,750.00)

(3,241,750.00)

(103,960.00)

(3,228,500.00)

(3,228,500.00)

(3,228,500.00)(2,425,309.45)

(2,425,309.45)

(70,993.22)

(2,425,309.45)

GEN GOVT - PENALTIES

SANITATION - RESIDENTIAL REFUSE COLLECTION

SANITATION - ADD'L REFUSE COLLECTION TAGS

SANITATION - RECYCLABLE MATERIALS

SANITATION - SPECIAL PICK-UPS

SANITATION - COMMERCIAL REFUSE COLLECTION

HEALTH - DOG POUND FEES

01.001.36013

01.001.36430

01.001.36431

01.001.36433

01.001.36436

01.001.36438

01.001.36550

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-13.75%

1.75%

1.75%

1.75%

Total

Total

Org 363

Org 364

HIGHWAYS AND STREETS

SANITATION

Total Dept 001.

Total

Total

Prog

Prog

Budget Budget

12,750.00

1,535,000.00

750.00

70,000.00

7,500.00

1,602,500.00

250.00

7,704.10

1,526,907.73

553.00

54,015.16

5,618.55

1,490,218.81

290.00

13,498.77

1,535,898.40

756.00

89,639.03

9,906.55

1,608,555.15

395.00

11,500.00

1,530,000.00

500.00

77,500.00

6,500.00

1,560,000.00

40.00

11,500.00

1,530,000.00

500.00

77,500.00

6,500.00

1,560,000.00

40.00

10,041.10

1,148,791.03

908.00

30,584.23

7,051.79

1,227,933.30

130.00

13,250.00

1,535,000.00

1,000.00

70,000.00

7,500.00

1,615,000.00

275.00

15.21%

0.32%

100.00%

-9.67%

15.38%

3.52%

587.50%

Original

Per 1-12

2018

Page 21 of 153




01Account Table:

Alt. Sort Table:



Page 12 of 51

(290.00) (395.00)

(290.00)

(1,097,817.19)

(395.00)

(1,146,070.39)

(290.00)

(1,097,817.19)

(395.00)

(1,146,070.39)


Org 366

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueHEALTH

TIPPING FEES

.

.

(40.00)

(40.00)

(1,085,000.00)

(40.00)

(1,085,000.00)

(40.00)

(40.00)

(1,085,000.00)

(40.00)

(1,085,000.00)

(275.00)

(275.00)

(1,365,000.00)

(275.00)

(1,365,000.00)

(250.00)

(250.00)

(1,335,000.00)

(250.00)

(1,335,000.00)

(130.00)

(940,273.21)

(130.00)

(940,273.21)

(130.00)

TIPPING FEES - WASTE MANAGEMENT PA

TIPPING FEES - HANOVER BOROUGH

TIPPING FEES - ADVANCED DISPOSAL

TIPPING FEES - YORK WASTE

TIPPING FEES - PENN TOWNSHIP

TIPPING FEES - PUBLIC

TIPPING FEES - NEIDERER SANITATION

01.001.35905

01.001.35910

01.001.35920

01.001.35930

01.001.35940

01.001.35950

01.001.35960

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

587.50%

587.50%

25.81%

587.50%

25.81%

Total Org 365HEALTH

Total

Total

Dept 001

Dept 001

.

.

Total Prog

Budget Budget

325,000.00

100,000.00

465,000.00

60,000.00

385,000.00

376,911.00

15.00

0.00

0.00

58,182.00

650,907.94

11,801.25

196,682.25

0.00

0.00

469,149.80

62,635.22

417,603.12

0.00

225,000.00

0.00

0.00

450,000.00

60,000.00

350,000.00

0.00

225,000.00

0.00

0.00

450,000.00

60,000.00

350,000.00

0.00

224,217.24

0.00

50,879.40

339,204.45

50,210.94

275,761.18

0.00

325,000.00

90,000.00

485,000.00

65,000.00

400,000.00

44.44%

0.00%

100.00%

7.77%

8.33%

14.28%

0.00%

Original

Per 1-12

2018

Page 22 of 153




01Account Table:

Alt. Sort Table:



Page 13 of 51

(1,097,817.19)

(80,948.02)

(1,146,070.39)

(81,986.33)

(80,948.02) (81,986.33)

(80,948.02) (81,986.33)


Org 367

Org 380

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueTIPPING FEES

CULTURE & RECREATION

MISCELLANEOUS REVENUE

.

.

(1,085,000.00)

(75,250.00)

(75,250.00)

(75,250.00)

(1,085,000.00)

(75,250.00)

(75,250.00)

(75,250.00)

(1,365,000.00)

(79,853.00)

(79,853.00)

(79,853.00)

(1,335,000.00)

(78,175.00)

(78,175.00)

(78,175.00)(73,728.17)

(73,728.17)

(940,273.21)

(73,728.17)

CULTURE & REC. - LIBERTY DAY ACTIVITY/VENDOR FEES

CULTURE & REC. - LIBERTY DAY CONCESSIONS

CULTURE & REC. - CHILI COOKOFF VENDOR/ENTRY FEES

CULTURE & REC. - CHILI COOKOFF TICKETS/SALES

MISC - REVIEW FEES-ENGINEERING

MISCELLANEOUS

GEN GOVT - RESTITUTION

GEN GOVT - INSURANCE REIMBURSEMENT

01.001.36720

01.001.36721

01.001.36790

01.001.36791

01.001.32115

01.001.38000

01.001.38002

01.001.38110

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

25.81%

6.12%

6.12%

6.12%

Total

Total

Org 366

Org 367

TIPPING FEES


Total Dept 001.

Total Prog

Budget Budget

5,000.00

175.00

3,000.00

70,000.00

196,000.00

3,743.09

0.00

3,249.55

73,955.38

0.00

118.75

1,189.72

157,081.81

4,840.00

0.00

3,546.78

73,599.55

2,600.00

14.25

783.56

148,569.50

3,750.00

0.00

3,000.00

68,500.00

0.00

100.00

500.00

173,050.00

3,750.00

0.00

3,000.00

68,500.00

0.00

100.00

500.00

173,050.00

6,609.00

244.16

2,360.00

64,515.01

0.00

0.00

126.71

112,372.76

6,609.00

244.00

3,000.00

70,000.00

127.00

140,500.00

76.24%

100.00%

0.00%

2.18%

0.00%

-100.00%

-74.60%

-18.80%

Original

Per 1-12

2018

Page 23 of 153




01Account Table:

Alt. Sort Table:



Page 14 of 51

(158,390.28) (151,967.31)

(158,390.28) (151,967.31)

(158,390.28) (151,967.31)


Org 387

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueMISCELLANEOUS REVENUE

CONTRIBUTIONS & DONATIONS

.

.

(173,650.00)

(173,650.00)

(173,650.00)

(173,650.00)

(173,650.00)

(173,650.00)

(140,627.00)

(140,627.00)

(140,627.00)

(196,000.00)

(196,000.00)

(196,000.00)(112,499.47)

(112,499.47)

(112,499.47)

FIRE DEPT - WAYS & MEANS SOLICITATIONS

FIRE DEPT - FIRE PREVENTION DONATIONS

FIRE DEPT - GIFTS/DONATIONS

FIRE DEPT - FIRE TRUCK DONATIONS

FIRE MUSEUM - DONATIONS

CULTURE & REC. - CHILI COOKOFF DONATIONS/SPONSORS

GEN GOVT - FOUNTAIN MONEY DONATIONS

POLICE DEPT - MISC. DONATIONS

CULTURE & REC. - LIBERTY DAY DONATIONS

GEN GOVT - DONATIONS FOR BORO PROPERTY IMPROVEMENTS

GEN GOVT - MISC. DONATIONS

01.001.36040

01.001.36060

01.001.36075

01.001.36076

01.001.36090

01.001.36785

01.001.38023

01.001.38028

01.001.38710

01.001.38712

01.001.38714

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-19.02%

-19.02%

-19.02%

Total Org 380MISCELLANEOUS REVENUE

Total Dept 001.

Total Prog

Budget Budget

25,000.00

5,000.00

41,568.76

29.37

(100.00)

154,520.00

572.00

30,032.99

42.77

50,000.00

6,481.00

0.00

48,427.69

160.00

325.00

12,850.00

372.00

27,229.05

35.49

2,600.00

1,590.00

1,000.00

0.00

0.00

0.00

0.00

0.00

25,000.00

0.00

0.00

13,000.00

0.00

0.00

0.00

0.00

0.00

0.00

25,000.00

0.00

0.00

13,000.00

0.00

1,775.00

0.00

0.00

0.00

286.00

21,478.05

0.00

17,409.00

5,000.00

32,000.00

1,775.00

50.00

286.00

25,000.00

17,409.00

5,000.00

53,000.00

100.00%

0.00%

0.00%

100.00%

100.00%

0.00%

0.00%

100.00%

-61.53%

100.00%

Original

Per 1-12

2018

Page 24 of 153




01Account Table:

Alt. Sort Table:



Page 15 of 51

(296,211.11)

0.00

(95,589.23)

(128,651.00)

(296,211.11)

0.00

(95,589.23)

(128,651.00)

(296,211.11)

0.00

(95,589.23)

(128,651.00)


Org 391

Dept 001

Dept 001

Prog

Prog

GENERAL FUNDRevenueCONTRIBUTIONS & DONATIONS

SALES OF GEN. FIXED ASSETS

.

.

(38,000.00)

0.00

(38,000.00)

0.00

(38,000.00)

0.00

(38,000.00)

0.00

(38,000.00)

0.00

(38,000.00)

0.00

(102,560.00)

(260,128.00)

(102,560.00)

(260,128.00)

(102,560.00)

(260,128.00)

(30,000.00)

0.00

(30,000.00)

0.00

(30,000.00)

0.00

(77,988.05)

(260,128.00)

(77,988.05)

(260,128.00)

(77,988.05)

(260,128.00)

GEN GOVT - MISC. DONATIONS

PUBLIC WORKS - CONTRIBUTION TOWARDS INFRASTRUCTURE

MISC - SALE OF & LOSS COMP. FOR GENERAL FUND PROPERTY

01.001.38714

01.001.38716

01.001.39113

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

169.89%

0.00%

169.89%

0.00%

169.89%

0.00%

Total

Total

Org 387

Org 391



Total

Total

Dept 001

Dept 001

.

.

Total

Total

Prog

Prog

Budget Budget

5,175.45

7,888.77

0.00

1,000.00

0.00

128,651.00

0.00

0.00

0.00

0.00

0.00

0.00

40.00

0.00

260,128.00

40.00

260,128.00

100.00%

0.00%

100.00%

Original

Per 1-12

2018

Page 25 of 153




01Account Table:

Alt. Sort Table:



Page 16 of 51

(13,997,456.06) (15,174,019.78)

Fund 01Type R

GENERAL FUNDRevenue

(14,221,172.00) (14,221,172.00) (15,230,747.00) (15,106,180.00)(11,588,078.11)

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

7.10%

Total Type RRevenue

Budget Budget

Original

Per 1-12

2018

Page 26 of 153




01Account Table:

Alt. Sort Table:



Page 17 of 51

57,556.95

12,102.00

60,873.31

12,280.00

57,556.95

12,102.00

14,458.91

60,873.31

12,280.00

35,073.52

Fund 01Type EOrg 400Dept 401

Dept 402

Dept 404

Prog 1

Prog 1

Prog 1

GENERAL FUNDExpenseGEN GOVT. - ADMINISTRATIONEXECUTIVE

FINANCIAL ADMINISTRATION

LAW

OPERATIONS & MAINTENANCE



48,000.00

13,200.00

48,000.00

13,200.00

4,500.00

48,000.00

13,200.00

48,000.00

13,200.00

4,500.00

43,600.00

10,680.00

43,600.00

10,680.00

43,536.00

47,000.00

11,900.00

47,000.00

11,900.00

4,250.00

29,485.29

10,583.00

41,822.94

29,485.29

10,583.00

LABOR - BOROUGH MANAGER

TUITION, SEMINAR, & CONFERENCE EXPENSES

PROF. SERVICES - ACCOUNTING & AUDITING SERVICES

FIRE & LIABILITY INSURANCE - BONDING FOR OFFICIALS

PROF. SERVICES - SOLICITOR RETAINER

PROF. SERVICES - LIBRARY CONSTRUCTION DEFECT LEGAL FEES

01.401.01200.001210

01.401.01740.001740

01.402.03100.003110

01.402.03500.003501

01.404.01300.001310

01.404.03100.003143

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-9.17%

-19.09%

-9.17%

-19.09%

867.47%

Total

Total

Dept 401

Dept 402

EXECUTIVE

FINANCIAL ADMINISTRATION

Total

Total

Total

Prog 1

Prog 1

Prog 1




Budget Budget

37,000.00

10,000.00

10,700.00

1,200.00

4,250.00

33,620.91

23,936.04

11,002.00

1,100.00

4,012.56

10,446.35

47,414.97

13,458.34

11,180.00

1,100.00

4,012.57

31,060.95

36,500.00

11,500.00

12,000.00

1,200.00

4,500.00

0.00

36,500.00

11,500.00

12,000.00

1,200.00

4,500.00

0.00

24,957.69

4,527.60

9,580.00

1,003.00

2,387.18

39,435.76

36,100.00

7,500.00

9,580.00

1,100.00

4,100.00

39,436.00

-1.09%

-34.78%

-20.16%

-8.33%

-8.88%

100.00%

Original

Per 1-12

2018

Page 27 of 153




01Account Table:

Alt. Sort Table:



Page 18 of 51

14,458.91

175,008.61

35,073.52

179,108.87

175,008.61 179,108.87


Dept 405

Dept 406

Prog 1

Prog 1

GENERAL FUNDExpenseGEN GOVT. - ADMINISTRATIONLAW

CLERK/SECRETARY

ADMINISTRATION



4,500.00

177,200.00

177,200.00

4,500.00

177,200.00

177,200.00

43,536.00

166,075.00

166,075.00

4,250.00

172,350.00

172,350.00 120,010.52

41,822.94

120,010.52

LABOR - FINANCE & ADMINISTRATIVE STAFF

LABOR - BOROUGH TAX COLLECTION & ADMINISTRATION

MISC - REGISTER (OVER)/SHORT

LABOR - COMMUNICATIONS OFFICER

MATERIALS & SUPPLIES - POSTAGE

MATERIALS & SUPPLIES - PRINTING & COPIER

MATERIALS & SUPPLIES - OFFICE

PROF. SERVICES - CODIFICATION, NOTARY, & SUBSCRIPTIONS

PROF. SERVICES - DCED EARLY INTERVENTION PROGRAM

MISC. EXECUTIVE & MANAGERIAL EXPENSES

ADVERTISING

01.405.01400.001420

01.405.01400.001425

01.406.00393.000393

01.406.01400.001420

01.406.02000.003250

01.406.02000.003420

01.406.02100.002100

01.406.03000.003000

01.406.03000.003124

01.406.03001.003000

01.406.03400.003410

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

867.47%

-6.28%

-6.28%

Total

Total

Dept 404

Dept 405

LAW

CLERK/SECRETARY

Total Prog 1OPERATIONS & MAINTENANCE

Budget Budget

167,500.00

4,850.00

40,000.00

15,000.00

8,500.00

5,000.00

8,500.00

500.00

164,460.69

10,547.92

10.02

0.00

14,382.87

7,727.63

4,723.97

9,664.41

0.00

124.94

169,522.46

9,586.41

(18.01)

0.00

7,664.04

7,468.99

4,315.07

6,797.90

0.00

138.14

171,750.00

5,450.00

5.00

0.00

16,000.00

8,000.00

5,000.00

8,500.00

100,000.00

500.00

171,750.00

5,450.00

5.00

0.00

16,000.00

8,000.00

5,000.00

8,500.00

100,000.00

500.00

116,262.59

3,747.93

(18.00)

0.00

10,920.42

6,655.10

3,333.71

5,067.15

35,437.50

0.00

160,750.00

5,325.00

15,000.00

8,500.00

5,000.00

8,500.00

70,875.00

-6.40%

-2.29%

-100.00%

0.00%

-6.25%

6.25%

0.00%

0.00%

-29.12%

-100.00%

Original

Per 1-12

2018

Page 28 of 153




01Account Table:

Alt. Sort Table:



Page 19 of 51

45,517.84

26,265.15

35,942.91

85,607.52

45,517.84

26,265.15

0.00

35,942.91

85,607.52

0.00


Dept 407

Dept 408

Prog 1

Prog 1

Prog 2

Prog 1

GENERAL FUNDExpenseGEN GOVT. - ADMINISTRATIONADMINISTRATION

DATA PROCESSING

ENGINEERING DEPARTMENT



CAPITAL OUTLAY


148,505.00

80,000.00

148,505.00

80,000.00

0.00

148,505.00

80,000.00

148,505.00

80,000.00

0.00

117,375.00

80,000.00

117,375.00

80,000.00

0.00

88,250.00

96,000.00

88,250.00

80,000.00

16,000.00

68,704.48

52,944.38

0.00

68,704.48

52,944.38

ADVERTISING

DUES & MEMBERSHIPS

MATERIALS & SUPPLIES - DATA PROCESSING & SERVICES

CAPITAL OUTLAY - EQUIPMENT & SOFTWARE

MATERIALS & SUPPLIES - ENGINEERING OFFICE

01.406.03400.003410

01.406.04200.004200

01.407.02700.002500

01.407.07000.007415

01.408.02000.002000

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-20.96%

0.00%

-20.96%

0.00%

0.00%

Total

Total

Dept 406

Dept 407

ADMINISTRATION

DATA PROCESSING

Total

Total

Total

Prog 1

Prog 1

Prog 2



CAPITAL OUTLAY

Budget Budget

5,500.00

5,250.00

80,000.00

16,000.00

1,750.00

4,780.54

4,103.46

26,265.15

0.00

432.99

5,451.24

4,125.54

85,607.52

0.00

1,288.97

5,500.00

5,000.00

80,000.00

0.00

2,500.00

5,500.00

5,000.00

80,000.00

0.00

2,500.00

1,853.06

5,455.54

52,944.38

0.00

138.98

4,500.00

5,000.00

80,000.00

1,750.00

-18.18%

0.00%

0.00%

0.00%

-30.00%

Original

Per 1-12

2018

Page 29 of 153




01Account Table:

Alt. Sort Table:



Page 20 of 51

416,268.58 448,879.26

85,359.12

0.00

29,896.96

10,096.17

85,359.12

0.00

29,896.96

10,096.17

Fund 01Type EOrg 400

Org 401

Dept 408

Dept 409

Dept 403

Prog 1

Prog 1

Prog 1

GENERAL FUNDExpenseGEN GOVT. - ADMINISTRATION

GEN GOVT. - OTHER


GEN GOVT. BLDGS. & PLANT

TAX COLLECTION




517,905.00

36,500.00

10,000.00

36,500.00

10,000.00

517,905.00

36,500.00

10,000.00

36,500.00

10,000.00

509,653.00

38,000.00

10,387.00

38,000.00

10,387.00

443,850.00

13,600.00

10,500.00

13,600.00

10,500.00

23,206.37

10,386.86

23,206.37

10,386.86

357,143.84

LABOR - ENGINEERING OFFICE

PROF. SERVICES - ENGINEERING & ARCHITECTURAL SERVICES

PROF. SERVICES - CODE RED NOTIFICATION CONTRACT (4YR)

LABOR - LANDLORD-TENANT REPORTING

MATERIALS & SUPPLIES - TAX COLLECTION SUPPLIES & REIMB.

01.408.03100.003130

01.408.03130.003000

01.409.03100.003260

01.403.01400.001426

01.403.02000.002100

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-1.59%

4.11%

3.87%

4.11%

3.87%

Total Org 400GEN GOVT. - ADMINISTRATION

Total

Total

Dept 408

Dept 409



Total

Total

Prog 1

Prog 1



Budget Budget

4,350.00

7,500.00

10,500.00

410.00

8,500.00

30,608.89

54,317.24

0.00

699.55

4,458.57

25,539.29

3,068.70

10,096.17

713.57

5,388.31

26,500.00

7,500.00

10,000.00

370.00

5,500.00

26,500.00

7,500.00

10,000.00

370.00

5,500.00

20,954.59

2,112.80

10,386.86

261.37

9,077.33

28,750.00

7,500.00

10,387.00

370.00

10,000.00

8.49%

0.00%

3.87%

0.00%

81.81%

Original

Per 1-12

2018

Page 30 of 153




01Account Table:

Alt. Sort Table:



Page 21 of 51

84,145.78 116,230.06

84,145.78 116,230.06


Dept 409

Prog 1

Prog 1

GENERAL FUNDExpenseGEN GOVT. - OTHERTAX COLLECTION




113,370.00

113,370.00

113,370.00

113,370.00

121,370.00

121,370.00

120,910.00

120,910.00 87,189.76

87,189.76

PROF. SERVICES - OTHER TAX COLLECTOR COMMISSIONS

LABOR - ELECTED TAX COLLECTOR COMMISSIONS

PROF. SERVICES - JANITORIAL

MATERIALS & SUPPLIES - GENERAL BOROUGH BUILDINGS

UTILITIES - GAS (HEAT)

UTILITIES - TELEPHONE

UTILITIES - CABLE & INTERNET

UTILITIES - GARBAGE

UTILITIES - ELECTRIC

UTILITIES - WATER, SEWER & STORMWATER

LABOR - REPAIRS & MAINT. - GENERAL BOROUGH BUILDINGS

REPAIRS & MAINT. - GENERAL BOROUGH BUILDINGS

LABOR - REPAIRS & MAINT. - PARKING LOTS

REPAIRS & MAINT. - PARKING LOTS

01.403.03100.003109

01.403.03100.003111

01.409.01400.001410

01.409.02000.002100

01.409.02300.003620

01.409.03200.003210

01.409.03215.003215

01.409.03310.003182

01.409.03600.003610

01.409.03600.003665

01.409.03700.001420

01.409.03700.002500

01.409.03720.001420

01.409.03720.002500

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

7.06%

7.06%

Total Dept 403TAX COLLECTION


Budget Budget

58,500.00

53,500.00

22,500.00

4,500.00

8,000.00

12,500.00

2,000.00

294.00

18,000.00

3,530.00

12,500.00

16,000.00

3,000.00

26,107.78

52,879.88

22,200.00

2,970.26

12,987.61

16,887.22

2,337.78

294.00

25,836.43

6,530.70

10,483.98

16,708.97

0.00

57,858.33

52,269.85

21,125.00

2,742.32

13,084.65

16,865.49

1,478.74

294.00

25,042.15

4,851.89

23,991.19

11,320.40

0.00

52,500.00

55,000.00

22,500.00

4,500.00

15,000.00

13,500.00

2,000.00

294.00

28,500.00

6,500.00

12,500.00

12,000.00

3,000.00

52,500.00

55,000.00

22,500.00

4,500.00

15,000.00

13,500.00

2,000.00

294.00

28,500.00

6,500.00

12,500.00

12,000.00

3,000.00

26,317.35

51,533.71

14,150.00

2,017.93

9,465.34

7,656.57

1,103.12

220.50

16,200.48

3,573.33

26,069.57

12,700.20

0.00

58,500.00

52,500.00

22,500.00

3,500.00

12,500.00

11,500.00

1,750.00

294.00

26,000.00

5,000.00

35,000.00

12,000.00

11.42%

-4.54%

0.00%

-22.22%

-16.66%

-14.81%

-12.50%

0.00%

-8.77%

-23.07%

180.00%

0.00%

-100.00%

Original

Per 1-12

2018

Page 31 of 153




01Account Table:

Alt. Sort Table:



Page 22 of 51

291,938.97 318,807.35

207,793.19 202,577.29

117,363.75

90,429.44

120,970.83

81,606.46


Org 410

Dept 409

Dept 410

Prog 1

Prog 2

Prog 1

GENERAL FUNDExpenseGEN GOVT. - OTHER

PUBLIC SAFETY - POLICE


POLICE


CAPITAL OUTLAY


282,164.00

168,794.00

121,294.00

47,500.00

282,164.00

168,794.00

121,294.00

47,500.00

389,389.00

268,019.00

131,044.00

136,975.00

304,149.00

183,239.00

103,824.00

79,415.00

93,157.04

15,330.44

108,487.48

195,677.24

REPAIRS & MAINT. - PARKING LOTS

LABOR - CAPITAL OUTLAY - BOROUGH BUILDINGS

CAPITAL OUTLAY - BUILDINGS & FACILITIES

CAPITAL OUTLAY - LIBRARY BLDG REPAIRS

CAPITAL OUTLAY - EQUIPMENT

LABOR - POLICE ADMINISTRATION

LABOR - POLICE LIEUTENANT

LABOR - POLICE SERGEANTS

01.409.03720.002500

01.409.07300.001420

01.409.07300.002000

01.409.07300.007350

01.409.07410.003900

01.410.01300.001301

01.410.01300.001302

01.410.01300.001303

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

38.00%

58.78%

8.04%

188.37%

Total Org 401GEN GOVT. - OTHER

Total Dept 409GEN GOVT. BLDGS. & PLANT

Total

Total

Prog 1

Prog 2


CAPITAL OUTLAY

Budget Budget

1,000.00

5,000.00

15,000.00

54,415.00

5,000.00

222,500.00

513,750.00

126.80

0.00

11,599.34

77,395.55

1,434.55

97,318.58

96,166.11

361,520.20

175.00

0.00

0.00

75,568.97

6,037.49

103,108.63

99,500.17

373,365.77

1,000.00

5,000.00

35,000.00

0.00

7,500.00

215,000.00

0.00

401,500.00

1,000.00

5,000.00

35,000.00

0.00

7,500.00

215,000.00

0.00

401,500.00

0.00

0.00

0.00

15,330.44

0.00

146,869.90

0.00

243,050.07

1,000.00

25,000.00

111,975.00

213,000.00

352,500.00

0.00%

-100.00%

-28.57%

100.00%

-100.00%

-0.93%

0.00%

-12.20%

Original

Per 1-12

2018

Page 32 of 153




01Account Table:

Alt. Sort Table:



Page 23 of 51

Fund 01Type EOrg 410Dept 410Prog 1

GENERAL FUNDExpensePUBLIC SAFETY - POLICEPOLICEOPERATIONS & MAINTENANCE

LABOR - POLICE PATROL OFFICERS

LABOR - NON-REIMBURSABLE EXTRA POLICE COVERAGE

LABOR - REIMBURSABLE EXTRA POLICE COVERAGE

LABOR - COURT TIME

LABOR - CIVILIAN STAFF

LABOR - CRIME SCENE INVESTIGATOR

LABOR - RECEPTIONIST/CLERK

PROF. SERVICES - LABOR NEGOTIATIONS

BENEFITS/TAXES - HEALTH & HOSPITALIZATION INSURANCE

BENEFITS/TAXES - LIFE INSURANCE

BENEFITS/TAXES - WORKMANS COMPENSATION

BENEFITS/TAXES - PENSION

MATERIALS & SUPPLIES - OFFICE SUPPLIES

MATERIALS & SUPPLIES - UNIFORMS & CLEANING

MATERIALS & SUPPLIES - TRAFFIC CITATION SUPPLIES

MATERIALS & SUPPLIES - SMALL TOOLS & MINOR EQUIPMENT


MATERIALS & SUPPLIES - BODY CAMERAS & REL. EQUIP.

DUES, TRAINING, & MEMBERSHIPS

01.410.01300.001304

01.410.01300.001305

01.410.01300.001306

01.410.01300.001307

01.410.01300.001430

01.410.01400.001416

01.410.01400.001420

01.410.01400.003141

01.410.01500.001560

01.410.01500.001580

01.410.01500.001630

01.410.01600.001600

01.410.02000.002100

01.410.02000.002104

01.410.02000.002105

01.410.02000.002600

01.410.02000.003250

01.410.02000.003400

01.410.03000.003000

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

1,570,000.00

27,500.00

12,500.00

90,750.00

30,000.00

742,750.00

4,400.00

73,500.00

547,441.00

6,250.00

30,000.00

21,780.00

1,900.00

1,483,904.28

9,945.34

383.15

9,432.65

43,452.24

18,137.50

21,374.40

550.00

571,702.35

4,380.99

61,979.64

398,325.00

5,336.29

57,863.26

175.00

6,500.79

1,800.00

21,804.00

1,534,636.38

8,970.52

(69.08)

11,623.40

44,321.16

18,349.16

22,545.20

0.00

663,470.19

4,262.28

52,384.21

400,430.00

4,924.47

39,965.03

357.50

14,958.85

1,000.00

0.00

1,622,500.00

27,500.00

50.00

17,000.00

88,500.00

0.00

0.00

1,000.00

637,500.00

4,750.00

61,500.00

406,170.00

6,250.00

30,000.00

0.00

16,000.00

1,900.00

0.00

1,622,500.00

27,500.00

50.00

17,000.00

88,500.00

0.00

0.00

1,000.00

637,500.00

4,750.00

61,500.00

406,170.00

6,250.00

30,000.00

0.00

16,000.00

1,900.00

0.00

1,078,310.13

30,299.39

364.18

4,503.13

60,728.43

0.00

0.00

0.00

483,751.32

2,979.70

59,900.59

406,170.00

3,505.10

14,452.60

0.00

7,585.97

1,877.27

0.00

1,555,000.00

37,500.00

10,000.00

85,500.00

612,500.00

4,400.00

60,000.00

406,170.00

5,500.00

26,000.00

15,000.00

1,900.00

-4.16%

36.36%

-100.00%

-41.17%

-3.38%

0.00%

0.00%

-100.00%

-3.92%

-7.36%

-2.43%

0.00%

-12.00%

-13.33%

0.00%

-6.25%

0.00%

0.00%

Original

Per 1-12

2018

Page 33 of 153




01Account Table:

Alt. Sort Table:



Page 24 of 51


GENERAL FUNDExpensePUBLIC SAFETY - POLICEPOLICEOPERATIONS & MAINTENANCE


PROF. SERVICES - MEDICAL SERVICES

PROF. SERVICES - COUNTY MOBILE DATA INTERCONNECT

PROF. SERVICES - CIVIL SERVICE COMMISSION

LABOR - POLICE TRAINING SCHOOL

PROF. SERVICES - POLICE TRAINING SCHOOL EXPENSES

PROF. SERVICES - ADULT SAFETY PATROL (SCHOOL)

LABOR - TRAINING RANGE

MATERIALS & SUPPLIES - TRAINING RANGE



FIRE & LIABILITY INSURANCE

UTILITIES - GASOLINE & OIL

PROF. SERVICES - COMPUTER & SUPPORT SERVICES/SUBSCRIPTIONS

PROF. SERVICES - RADIO EQUIPMENT MAINTENANCE AGREEMENT

LABOR - REPAIRS & MAINT. - VEHICLES

REPAIRS & MAINT. - VEHICLES

PROF. SERVICES - REIMB. COURT COSTS/RELATED EXP.

MATERIALS & SUPPLIES - COMMUNITY POLICING

01.410.03000.003000

01.410.03100.003150

01.410.03100.003265

01.410.03160.003160

01.410.03170.001430

01.410.03170.003170

01.410.03180.003180

01.410.03190.001430

01.410.03190.003170

01.410.03200.003210

01.410.03215.003215

01.410.03500.003520

01.410.03700.002310

01.410.03700.002500

01.410.03711.003270

01.410.03790.001420

01.410.03790.002500

01.410.04000.003155

01.410.04050.002212

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

2,500.00

14,000.00

3,500.00

22,000.00

13,250.00

1,500.00

3,000.00

9,750.00

1,500.00

32,500.00

45,000.00

36,450.00

4,800.00

11,000.00

14,000.00

2,250.00

550.00

275.00

0.00

500.00

0.00

15,487.63

10,474.70

1,082.08

2,226.92

10,747.33

0.00

27,617.14

30,620.14

10,095.89

2,336.50

6,291.62

7,108.29

1,311.48

520.00

0.00

11,006.94

500.00

0.00

17,859.00

5,824.10

1,089.79

2,990.25

9,202.31

2,336.40

29,708.92

31,282.26

27,345.02

1,793.50

7,172.53

13,358.44

1,755.19

2,500.00

0.00

20,300.00

3,500.00

1,000.00

22,000.00

10,350.00

1,500.00

3,000.00

9,000.00

2,750.00

28,500.00

55,000.00

32,000.00

3,000.00

11,000.00

14,000.00

3,600.00

2,500.00

0.00

20,300.00

3,500.00

1,000.00

22,000.00

10,350.00

1,500.00

3,000.00

9,000.00

2,750.00

28,500.00

55,000.00

32,000.00

3,000.00

11,000.00

14,000.00

3,600.00

535.00

0.00

5,121.57

1,086.04

0.00

8,818.86

10,213.48

748.46

2,418.12

6,189.19

750.49

30,386.50

22,213.74

21,743.45

0.00

4,964.11

5,157.14

779.95

1,000.00

11,500.00

3,450.00

21,500.00

10,350.00

1,450.00

3,000.00

9,000.00

1,250.00

30,500.00

37,250.00

32,000.00

1,200.00

9,000.00

9,500.00

1,350.00

-60.00%

0.00%

-43.34%

-1.42%

-100.00%

-2.27%

0.00%

-3.33%

0.00%

0.00%

-54.54%

7.01%

-32.27%

0.00%

-60.00%

-18.18%

-32.14%

-62.50%

Original

Per 1-12

2018

Page 34 of 153




01Account Table:

Alt. Sort Table:



Page 25 of 51

3,400,153.32 3,659,444.36

3,400,153.32 3,659,444.36

3,400,153.32

0.00

3,580,373.76

79,070.60


Org 411

Dept 410

Dept 411

Prog 1

Prog 2

Prog 1

GENERAL FUNDExpensePUBLIC SAFETY - POLICE

PUBLIC SAFETY - FIRE

POLICE

FIRE


CAPITAL OUTLAY


3,893,770.00

3,893,770.00

3,779,120.00

114,650.00

3,893,770.00

3,893,770.00

3,779,120.00

114,650.00

3,603,544.00

3,603,544.00

3,586,270.00

17,274.00

4,260,771.00

4,260,771.00

4,159,021.00

101,750.00

2,670,764.75

17,273.97

2,688,038.72

2,688,038.72

MATERIALS & SUPPLIES - COMMUNITY POLICING


CAPITAL OUTLAY - VEHICLES

PROF. SERVICES - FIRE CHIEF (JOINT - PENN TOWNSHIP)

LABOR - FIRE DRIVERS

LABOR - FIRE CHIEF/DEPUTY FIRE CHIEF (JOINT)

LABOR - FIRE DRIVERS OVERTIME

LABOR - CLERICAL (SECRETARY)

01.410.04050.002212

01.410.07410.003216

01.410.07000.007300

01.411.01300.001320

01.411.01300.001321

01.411.01300.001322

01.411.01300.001324

01.411.01300.001420

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-7.45%

-7.45%

-5.10%

-84.93%

Total Org 410PUBLIC SAFETY - POLICE

Total Dept 410POLICE

Total

Total

Prog 1

Prog 2


CAPITAL OUTLAY

Budget Budget

3,000.00

44,000.00

101,750.00

3,000.00

1,062,500.00

51,900.00

41,500.00

25,450.00

1,376.83

0.00

0.00

79,780.97

986,468.80

41,445.81

0.00

1,663.11

505.27

18,020.00

79,070.60

45,072.16

970,048.90

46,257.57

63,685.92

9,267.92

3,000.00

16,000.00

114,650.00

0.00

0.00

0.00

0.00

0.00

3,000.00

16,000.00

114,650.00

0.00

0.00

0.00

0.00

0.00

925.37

4,365.50

17,273.97

1,687.52

686,873.82

40,615.88

32,825.91

19,966.12

2,000.00

16,000.00

17,274.00

3,000.00

995,000.00

50,215.00

49,250.00

24,750.00

-33.33%

0.00%

-84.93%

100.00%

100.00%

100.00%

100.00%

100.00%

Original

Per 1-12

2018

Page 35 of 153




01Account Table:

Alt. Sort Table:



Page 26 of 51


GENERAL FUNDExpensePUBLIC SAFETY - FIREFIREOPERATIONS & MAINTENANCE


BENEFITS/TAXES - POST-EMPLOYMENT HEALTH PLAN CONTRIBUTION




PROF. SERVICES - MEDICAL CARDS & PHYSICALS


MISC - VOLUNTEER FIREMENS RELIEF (REMITTANCE OF FOREIGN FIRE TAX)

MATERIALS & SUPPLIES - GENERAL SUPPLIES & SUBSCRIPTIONS

MATERIALS & SUPPLIES - UNIFORM CLEANING, REPAIRS, & REPLACEMENTS

MATERIALS & SUPPLIES - REPLACEMENT UNIFORMS

MATERIALS & SUPPLIES - GEAR

MATERIALS & SUPPLIES - MINOR EQUIPMENT REPLACEMENT

MATERIALS & SUPPLIES - MAJOR EQUIPMENT REPLACEMENT

MISC. FIRE COMMISSIONER EXPENSES

PROF. SERVICES - LEGAL EXPENSES & DEDUCTIBLES


PROF. SERVICES - EMERGENCY MEDICAL SERVICES

PROF. SERVICES - HAN AREA FIRE & RESCUE COMMISSION

01.411.01400.003141

01.411.01500.001510

01.411.01500.001560

01.411.01500.001580

01.411.01500.001630

01.411.01550.002251

01.411.01600.001600

01.411.01605.001605

01.411.02000.002000

01.411.02000.002106

01.411.02000.002107

01.411.02000.002111

01.411.02000.002112

01.411.02000.002113

01.411.03000.003000

01.411.03100.003100

01.411.03100.003141

01.411.03100.003142

01.411.03100.003145

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

28,000.00

407,500.00

2,520.00

72,000.00

149,000.00

17,500.00

0.00

22,386.69

312,233.32

2,366.64

24,983.28

1,121.25

32,624.22

21,362.26

7,729.53

1,262.64

15,078.13

0.00

0.00

0.00

2,441.68

127.50

0.00

0.00

0.00

28,975.73

363,787.70

2,349.39

23,738.28

1,316.00

40,657.74

16,308.07

7,857.20

5,344.13

0.00

9,330.00

794.77

2,403.18

1,506.34

0.00

0.00

70,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

17,500.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

17,500.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

8,168.60

0.00

303,155.81

1,892.16

27,945.81

450.00

40,654.49

0.00

1,793.51

6,043.66

0.00

0.00

632.62

0.00

166.66

0.00

300.00

0.00

8,500.00

27,500.00

377,500.00

2,520.00

27,250.00

450.00

39,500.00

17,500.00

1,794.00

6,044.00

633.00

167.00

300.00

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

0.00%

100.00%

100.00%

0.00%

0.00%

100.00%

0.00%

100.00%

0.00%

100.00%

0.00%

Original

Per 1-12

2018

Page 36 of 153




01Account Table:

Alt. Sort Table:



Page 27 of 51



PROF. SERVICES - HAN AREA FIRE & RESCUE COMMISSION

PROF. SERVICES - CIVIL SERVICE COMMISSION

LABOR - FIRE SCHOOL & HEART TRAINING

PROF. SERVICES - FIRE SCHOOL & HEART TRAINING EXPENSES

PROF. SERVICES - HEART TRAINING EXPENSES



UTILITIES - GARBAGE




UTILITIES - WATER & SEWER

MATERIALS & SUPPLIES - WAYS & MEANS

MATERIALS & SUPPLIES - FIRE PREVENTION

PROF. SERVICES - FIRE POLICE REIMBURSED INSURANCE

LABOR - REPAIRS & MAINT. - WIRT PARK FIRE STATION


REPAIRS & MAINT. - WIRT PARK FIRE STATION

REPAIRS & MAINT. - TANGER BUILDING

01.411.03100.003145

01.411.03160.003160

01.411.03191.001430

01.411.03191.003191

01.411.03192.003191

01.411.03200.003210

01.411.03215.003215

01.411.03310.003182

01.411.03500.003520

01.411.03600.003610

01.411.03600.003620

01.411.03600.003665

01.411.03604.036040

01.411.03606.036060

01.411.03608.036080

01.411.03700.001430

01.411.03700.002310

01.411.03700.002500

01.411.03700.002515

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

506,531.00

355.00

0.00

1,839.70

4,590.27

11,661.06

132.00

3,454.47

1,377.50

0.00

21,626.55

15,812.05

5,753.26

2,650.29

52,566.32

1,304.73

344.00

0.00

7,471.47

18,081.67

64,243.09

0.00

7,451.96

7,521.60

0.00

6,085.11

1,457.70

2,272.92

11,435.00

16,595.30

6,456.00

2,708.85

51,129.40

124.41

392.08

0.00

7,662.82

23,632.13

2,300,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,300,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

539,887.14

0.00

229.25

3,367.26

0.00

643.09

204.80

757.64

9,982.05

2,714.19

2,908.83

247.35

42,345.78

0.00

76.00

886.70

439.52

1,480.80

326,134.00

355.00

3,367.00

643.00

205.00

758.00

10,015.00

2,713.00

2,909.00

247.00

42,346.00

76.00

887.00

439.00

1,481.00

-85.82%

0.00%

100.00%

100.00%

0.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

100.00%

0.00%

100.00%

100.00%

100.00%

100.00%

Original

Per 1-12

2018

Page 37 of 153




01Account Table:

Alt. Sort Table:



Page 28 of 51

1,758,402.39

0.00

1,985,139.38

36,050.00


Prog 2


CAPITAL OUTLAY

2,317,500.00

0.00

2,317,500.00

0.00

2,050,401.00

0.00

2,373,206.00

0.00

1,803,799.58

0.00


REPAIRS & MAINT. - RADIO EQUIPMENT

LABOR - REPAIRS & MAINT. - FIRE ALARMS

REPAIRS & MAINT. - FIRE ALARMS

LABOR - REIMBURSABLE - MEDIC 46 MAINTENANCE

REPAIRS & MAINT. - REIMBURSABLE - MEDIC 46 MAINTENANCE

REPAIRS & MAINT. - CLEARVIEW FIRE STATION

REPAIRS & MAINT. - HYDRANT REPAIR SUPPLIES

REPAIRS & MAINT. - MACHINERY & EQUIPMENT

MATERIALS & SUPPLIES - FCVAS GRANT PROGRAM




01.411.03700.002515

01.411.03711.003270

01.411.03712.001420

01.411.03712.002500

01.411.03713.001420

01.411.03713.002500

01.411.03714.002500

01.411.03715.002500

01.411.03740.002500

01.411.03747.002251

01.411.03790.001420

01.411.03790.002500

01.411.07000.002515

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-11.53%

0.00%

Total Dept 411

Total

Total

Prog 1

Prog 2


CAPITAL OUTLAY

Budget Budget

5,450.00

0.00

3,305.30

1,049.90

3,463.02

1.43

700.33

6,900.99

801.57

2,561.82

14,887.00

2,875.48

20,114.38

0.00

1,183.72

1,250.85

4,143.81

7,361.61

0.00

(700.18)

8,609.05

8,402.87

2,405.65

15,187.18

4,912.09

14,513.36

36,050.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

117.00

497.02

0.00

0.00

(0.06)

957.20

0.00

0.00

16,542.35

3,952.37

2,390.73

0.00

117.00

497.00

956.00

16,542.00

5,450.00

2,391.00

0.00%

100.00%

100.00%

0.00%

0.00%

0.00%

100.00%

0.00%

0.00%

100.00%

100.00%

100.00%

0.00%

Original

Per 1-12

2018

Page 38 of 153




01Account Table:

Alt. Sort Table:



Page 29 of 51

1,758,402.39

41,570.44

2,021,189.38

45,445.30

1,758,402.39

41,570.44

2,021,189.38

45,445.30

41,570.44 45,445.30


Org 413

Org 414

Dept 411

Dept 413

Dept 414

Prog 1

Prog 1

GENERAL FUNDExpensePUBLIC SAFETY - FIRE

UCC/CODE ENFORCEMENT

PLANNING AND ZONING

FIRE

UCC AND CODE ENFORCEMENT

PLANNING AND ZONING



2,317,500.00

96,750.00

2,317,500.00

96,750.00

96,750.00

2,317,500.00

96,750.00

2,317,500.00

96,750.00

96,750.00

2,050,401.00

96,850.00

2,050,401.00

96,850.00

96,850.00

2,373,206.00

111,500.00

2,373,206.00

111,500.00

111,500.00 63,591.76

1,803,799.58

63,591.76

1,803,799.58

63,591.76

LABOR - CODE ENFORCEMENT OFFICERS

LABOR - CODE VIOLATIONS

MATERIALS & SUPPLIES - CODE VIOLATIONS

LABOR - PLANNING & ZONING OFFICERS

LABOR - ENGINEERING OFFICE

01.413.01200.001417

01.413.01200.001418

01.413.02000.002015

01.414.01200.001230

01.414.01200.001250

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-11.53%

0.10%

-11.53%

0.10%

0.10%

Total

Total

Org 411

Org 413

PUBLIC SAFETY - FIRE

UCC/CODE ENFORCEMENT

Total Dept 413

FIRE

UCC AND CODE ENFORCEMENT


Budget Budget

108,250.00

2,250.00

1,000.00

95,500.00

6,500.00

34,254.64

6,167.23

1,148.57

66,645.74

30,608.91

43,667.10

1,778.20

0.00

72,391.77

17,069.00

93,750.00

2,000.00

1,000.00

84,250.00

17,500.00

93,750.00

2,000.00

1,000.00

84,250.00

17,500.00

61,085.98

1,884.34

621.44

60,697.87

13,325.97

93,600.00

2,250.00

1,000.00

87,800.00

18,550.00

-0.16%

12.50%

0.00%

4.21%

6.00%

Original

Per 1-12

2018

Page 39 of 153




01Account Table:

Alt. Sort Table:



Page 30 of 51

202,913.77 234,383.69

202,913.77 234,383.69

202,913.77

7,093.06

234,383.69

3,615.00


Org 415

Dept 414

Dept 415

Prog 1

Prog 1

GENERAL FUNDExpensePLANNING AND ZONING

EMERGENCY MANAGEMENT

PLANNING AND ZONING




210,350.00

210,350.00

210,350.00

3,450.00

210,350.00

210,350.00

210,350.00

3,450.00

218,800.00

218,800.00

218,800.00

4,000.00

188,650.00

188,650.00

188,650.00

2,850.00

151,255.58

3,038.87

151,255.58

151,255.58

PROF. SERVICES - SOLICITOR RETAINER


MATERIALS & SUPPLIES - SUBSCRIPTIONS & ADVERTISING

PROF. SERVICES - YCEA/MAIN STREET HANOVER ECON. DEV. AGREEMENT

PROF. SERVICES - STATE TAX (M.D.I.A. PERMITS FOR BOROUGH)

PROF. SERVICES - LEGAL SERVICES

PROF. SERVICES - CDBG ZONING ORDINANCE (JOINT)

LABOR - EMERGENCY MANAGEMENT COORDINATION

01.414.01300.001310

01.414.01400.001420

01.414.02000.002000

01.414.02401.002150

01.414.03000.003105

01.414.03100.003100

01.414.05000.004760

01.415.03030.001430

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

4.02%

4.02%

4.02%

15.94%

Total Org 414PLANNING AND ZONING

Total

Total

Dept 414

Dept 415

PLANNING AND ZONING

Total

Total

Prog 1

Prog 1



Budget Budget

4,500.00

10,500.00

3,500.00

30,000.00

650.00

35,000.00

2,500.00

2,850.00

4,179.72

6,652.05

2,273.23

50,000.00

436.00

42,118.12

0.00

7,093.06

4,179.83

6,794.86

3,924.41

50,000.00

736.00

49,363.29

29,924.53

3,615.00

4,500.00

10,250.00

3,500.00

50,000.00

350.00

35,000.00

5,000.00

3,450.00

4,500.00

10,250.00

3,500.00

50,000.00

350.00

35,000.00

5,000.00

3,450.00

2,486.96

7,065.97

1,810.44

37,500.00

0.00

24,800.70

3,567.67

3,038.87

4,500.00

10,250.00

3,500.00

50,000.00

700.00

35,000.00

8,500.00

4,000.00

0.00%

0.00%

0.00%

0.00%

100.00%

0.00%

70.00%

15.94%

Original

Per 1-12

2018

Page 40 of 153




01Account Table:

Alt. Sort Table:



Page 31 of 51

7,093.06 3,615.00

7,093.06 3,615.00

767,200.91

0.00

781,043.89

25,718.67


Org 420

Dept 415

Dept 420Prog 1

Prog 2

GENERAL FUNDExpenseEMERGENCY MANAGEMENT

HEALTH & WELFARE


HIGHWAYSOPERATIONS & MAINTENANCE

CAPITAL OUTLAY

3,450.00

3,450.00

813,860.00

21,000.00

3,450.00

3,450.00

813,860.00

21,000.00

4,000.00

4,000.00

788,036.00

49,175.00

2,850.00

2,850.00

913,143.00

32,750.00

649,773.34

16,425.00

3,038.87

3,038.87

BENEFITS/TAXES - HEALTH & HOSPITALIZATION INSURANCE - PUBLIC WORKS

BENEFITS/TAXES - LIFE INSURANCE - PUBLIC WORKS

BENEFITS/TAXES - WORKMANS COMPENSATION - PUBLIC WORKS

BENEFITS/TAXES - PENSION - PUBLIC WORKS

FIRE & LIABILITY INSURANCE - PUBLIC WORKS

CAPITAL OUTLAY - VEHICLES - PUBLIC WORKS

CAPITAL OUTLAY - EQUIPMENT - PUBLIC WORKS

01.420.01500.001560

01.420.01500.001580

01.420.01500.001630

01.420.01600.001600

01.420.03500.003520

01.420.07000.007300

01.420.07000.007400

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

15.94%

15.94%

-3.17%

134.17%

Total Org 415EMERGENCY MANAGEMENT

Total Dept 420


HIGHWAYS

Total

Total

Prog 1

Prog 2


CAPITAL OUTLAY

Budget Budget

737,500.00

4,550.00

62,500.00

88,093.00

20,500.00

32,750.00

618,143.04

4,509.48

49,263.51

72,465.00

22,819.88

0.00

0.00

640,632.64

4,205.63

44,500.62

73,328.00

18,377.00

0.00

25,718.67

675,000.00

4,350.00

46,500.00

69,260.00

18,750.00

0.00

21,000.00

675,000.00

4,350.00

46,500.00

69,260.00

18,750.00

0.00

21,000.00

516,435.13

3,251.86

41,028.45

69,260.00

19,797.90

11,250.00

5,175.00

653,500.00

4,450.00

41,028.00

69,260.00

19,798.00

44,000.00

5,175.00

-3.18%

2.29%

-11.76%

0.00%

5.58%

100.00%

-75.35%

Original

Per 1-12

2018

Page 41 of 153




01Account Table:

Alt. Sort Table:



Page 32 of 51

767,200.91 806,762.56


Dept 427Prog 1

GENERAL FUNDExpenseHEALTH & WELFAREHIGHWAYS

SOL. WASTE COLL.& DISPOSOPERATIONS & MAINTENANCE

834,860.00 834,860.00 837,211.00 945,893.00 666,198.34

LABOR - PUBLIC WORKS SUPERVISOR - REFUSE

LABOR - PUBLIC WORKS ASST. - REFUSE

LABOR - COLLECTION & ADMINISTRATION - REFUSE

MATERIALS & SUPPLIES - REFUSE

MATERIALS & SUPPLIES - POSTAGE - REFUSE

PROF. SERVICES - BLACKROCK LANDFILL SERVICES - REFUSE

UTILITIES - VEHICLE GASOLINE & OIL - REFUSE

REPAIRS & MAINT. - FACILITIES & EQUIP. - REFUSE

LABOR - COMMERCIAL CONTAINERS - REFUSE

REPAIRS & MAINT. - COMMERCIAL CONTAINERS - REFUSE

LABOR - REPAIRS & MAINT. - VEHICLES - REFUSE

REPAIRS & MAINT. - VEHICLES - REFUSE

MATERIALS & SUPPLIES - UNIFORMS - REFUSE

PROF. SERVICES - MANHEIM TWP. LANDFILL OPERATING FEE - REFUSE

PROF. SERVICES - DISPOSAL FEES - REFUSE

RECYCLING REVENUE SHARING WITH BOY SCOUTS - REFUSE

01.427.01200.001270

01.427.01200.001275

01.427.01400.001440

01.427.02000.002000

01.427.02000.003250

01.427.03100.003120

01.427.03700.002310

01.427.03741.002500

01.427.03742.001420

01.427.03742.002500

01.427.03790.001420

01.427.03790.002500

01.427.03800.003181

01.427.03900.003901

01.427.03900.003902

01.427.03900.003905

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.28%


Budget Budget

21,550.00

17,150.00

675,000.00

12,500.00

9,500.00

75,000.00

45,000.00

18,500.00

26,000.00

43,500.00

70,000.00

8,000.00

1,138.00

1,800,000.00

5,500.00

16,000.16

19,065.09

706,232.93

6,760.40

9,835.86

18,009.61

31,793.02

0.00

16,657.11

15,881.05

37,636.81

58,896.53

7,820.46

1,137.50

1,608,951.16

5,965.20

16,319.97

19,446.05

667,655.65

13,905.24

7,481.05

22,034.00

38,994.51

5,734.00

16,821.62

12,208.30

39,462.81

68,125.59

7,906.00

1,137.50

1,710,121.99

4,623.60

21,050.00

23,400.00

700,000.00

12,500.00

10,000.00

30,000.00

45,000.00

0.00

18,250.00

20,000.00

36,500.00

70,000.00

8,000.00

1,200.00

1,630,000.00

5,500.00

21,050.00

23,400.00

700,000.00

12,500.00

10,000.00

30,000.00

45,000.00

0.00

18,250.00

20,000.00

36,500.00

70,000.00

8,000.00

1,200.00

1,630,000.00

5,500.00

14,547.05

16,177.91

468,820.52

2,960.54

8,302.53

17,571.00

34,375.37

0.00

13,002.41

15,766.81

30,616.10

39,571.48

6,929.49

0.00

1,289,256.66

3,471.20

21,050.00

23,400.00

637,500.00

12,500.00

10,000.00

30,000.00

45,000.00

18,100.00

21,000.00

43,500.00

65,000.00

8,000.00

1,138.00

1,800,000.00

5,500.00

0.00%

0.00%

-8.92%

0.00%

0.00%

0.00%

0.00%

0.00%

-0.82%

5.00%

19.17%

-7.14%

0.00%

-5.16%

10.42%

0.00%

Original

Per 1-12

2018

Page 42 of 153




01Account Table:

Alt. Sort Table:



Page 33 of 51

3,327,843.80 3,474,840.44

2,560,642.89 2,668,077.88

2,560,642.89

0.00

2,651,977.88

16,100.00


Org 427

Dept 427

Dept 427

Prog 1

Prog 2

Prog 1

GENERAL FUNDExpenseHEALTH & WELFARE

TRANSFER STATION

SOL. WASTE COLL.& DISPOS



CAPITAL OUTLAY


3,466,260.00

2,631,400.00

2,631,400.00

0.00

3,466,260.00

2,631,400.00

2,631,400.00

0.00

3,578,899.00

2,741,688.00

2,741,688.00

0.00

3,774,231.00

2,828,338.00

2,828,338.00

0.00

1,961,369.07

0.00

1,961,369.07

2,627,567.41

CAPITAL OUTLAY - EQUIPMENT - REFUSE

LABOR - PUBLIC WORKS SUPERVISOR- TRANSFER STATION

LABOR - TRANSFER STATION SUPERVISOR

LABOR - TRANSFER STATION OPERATOR

LABOR - TRANSFER STATION ADMINISTRATORS

BENEFITS/TAXES - HEALTH & HOSPITALIZATION INSURANCE - TRANSFER STATION

BENEFITS/TAXES - LIFE INSURANCE - TRANSFER STATION

BENEFITS/TAXES - WORKMANS COMPENSATION - TRANSFER STATION

BENEFITS/TAXES - PENSION - TRANSFER STATION

01.427.07410.003216

01.427.01200.001300

01.427.01300.001318

01.427.01300.001319

01.427.01400.001420

01.427.01500.001560

01.427.01500.001580

01.427.01500.001630

01.427.01600.001600

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

3.25%

4.19%

4.19%

0.00%

Total Org 420HEALTH & WELFARE

Total Dept 427SOL. WASTE COLL.& DISPOS

Total Prog 2CAPITAL OUTLAY

Budget Budget

8,650.00

63,500.00

144,500.00

22,500.00

85,500.00

500.00

5,225.00

10,957.00

0.00

4,000.03

64,618.32

137,087.12

19,225.75

69,666.97

463.39

4,951.87

7,533.00

16,100.00

4,079.93

46,637.35

161,757.34

21,790.01

85,696.66

416.00

4,510.92

8,536.00

0.00

4,250.00

60,000.00

137,500.00

22,000.00

80,000.00

500.00

4,550.00

5,586.00

0.00

4,250.00

60,000.00

137,500.00

22,000.00

80,000.00

500.00

4,550.00

5,586.00

0.00

2,909.33

42,576.84

101,082.92

14,289.29

62,140.24

366.40

4,326.96

5,586.00

4,250.00

61,650.00

142,500.00

20,750.00

80,000.00

500.00

4,327.00

5,586.00

0.00%

0.00%

2.75%

3.63%

-5.68%

0.00%

0.00%

-4.90%

0.00%

Original

Per 1-12

2018

Page 43 of 153




01Account Table:

Alt. Sort Table:



Page 34 of 51

669,972.81

0.00

730,158.00

52,900.00


Prog 2

GENERAL FUNDExpenseTRANSFER STATIONSOL. WASTE COLL.& DISPOSOPERATIONS & MAINTENANCE

CAPITAL OUTLAY

685,586.00

65,000.00

685,586.00

65,000.00

719,821.00

55,873.00

745,832.00

65,000.00

518,306.85

55,873.48

MATERIALS & SUPPLIES - TRANSFER STATION

UTILITIES - CABLE & INTERNET - TRANSFER STATION

FIRE & LIABILITY INSURANCE - TRANSFER STATION

UTILITIES - TELEPHONE - TRANSFER STATION

UTILITIES - ELECTRIC - TRANSFER STATION

UTILITIES - WATER & SEWER - TRANSFER STATION

UTILITIES - SEWER - TRANSFER STATION

REPAIRS & MAINT. - FACILITIES & EQUIP. - TRANSFER STATION

LABOR - REPAIRS & MAINT. - TRANSFER STATION

REPAIRS & MAINT. - TRAILERS - TRANSFER STATION

REPAIRS & MAINT. - COMPACTORS - TRANSFER STATION

PROF. SERVICES - HAULING FEES - TRANSFER STATION

CAPITAL OUTLAY - VEHICLE - TRANSFER STATION

CAPITAL OUTLAY - EQUIPMENT - TRANSFER STATION

01.427.02401.002013

01.427.03215.003215

01.427.03500.003520

01.427.03600.003210

01.427.03600.003610

01.427.03600.003660

01.427.03600.003670

01.427.03740.002251

01.427.03743.001420

01.427.03743.002500

01.427.03744.002500

01.427.03900.003183

01.427.07000.007301

01.427.07400.003216

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

4.99%

-14.04%

Total

Total

Prog 1

Prog 2


CAPITAL OUTLAY

Budget Budget

6,000.00

1,150.00

2,550.00

1,300.00

11,500.00

1,500.00

39,500.00

21,000.00

320,000.00

65,000.00

20,367.76

1,212.75

3,870.26

727.28

9,780.09

1,279.93

337.00

15,839.10

15,847.32

10,721.26

2,467.61

279,976.00

0.00

0.00

5,204.45

1,078.80

2,280.00

1,279.39

9,926.77

1,269.10

322.00

31,164.89

18,832.07

12,610.73

15,484.59

297,281.00

52,900.00

0.00

6,000.00

1,150.00

2,750.00

1,300.00

11,500.00

2,000.00

0.00

16,500.00

17,500.00

10,000.00

5,000.00

297,500.00

0.00

65,000.00

6,000.00

1,150.00

2,750.00

1,300.00

11,500.00

2,000.00

0.00

16,500.00

17,500.00

10,000.00

5,000.00

297,500.00

0.00

65,000.00

2,320.15

719.20

2,308.00

925.90

7,243.87

1,008.30

0.00

13,783.58

14,321.41

11,144.75

4,547.13

226,706.58

0.00

55,873.48

6,000.00

1,150.00

2,308.00

1,300.00

11,500.00

1,500.00

16,500.00

21,000.00

12,000.00

7,000.00

320,000.00

55,873.00

0.00%

0.00%

-16.07%

0.00%

0.00%

-25.00%

0.00%

0.00%

20.00%

20.00%

40.00%

7.56%

0.00%

-14.04%

Original

Per 1-12

2018

Page 44 of 153




01Account Table:

Alt. Sort Table:



Page 35 of 51

669,972.81 783,058.00

669,972.81 783,058.00


Org 430

Dept 427

Dept 430Prog 1

GENERAL FUNDExpenseTRANSFER STATION

HIGHWAYS, ROADS, & STREETS


HWY. MAINT.-GEN SERVICESOPERATIONS & MAINTENANCE

750,586.00

750,586.00

750,586.00

750,586.00

775,694.00

775,694.00

810,832.00

810,832.00 574,180.33

574,180.33

LABOR - PUBLIC WORKS SUPERVISOR

LABOR - METERS

MATERIALS & SUPPLIES - HIGHWAY





UTILITIES - HEAT (GAS)


LABOR - SIGN WORK/MISC. HIGHWAY CARE

REPAIRS & MAINT. - SIGN WORK/MISC. HIGHWAY CARE

REPAIRS & MAINT. - BUILDINGS & FACILITIES

LABOR - REPAIRS & MAINT. - METER CALIBRATION & ADMIN.

01.430.01200.001270

01.430.01400.001415

01.430.02000.002450

01.430.03193.003191

01.430.03200.003210

01.430.03215.003215

01.430.03600.003610

01.430.03600.003620

01.430.03600.003665

01.430.03700.001420

01.430.03700.002500

01.430.03720.002500

01.430.03760.001420

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

3.35%

3.35%

Total Org 427TRANSFER STATION

Total Dept 427SOL. WASTE COLL.& DISPOS

Budget Budget

21,550.00

2,000.00

750.00

3,850.00

750.00

10,500.00

7,000.00

12,630.00

1,250.00

5,500.00

3,500.00

12,500.00

15,999.91

11,760.74

2,185.34

60.00

1,101.67

0.00

0.00

0.00

0.00

1,850.09

330.82

0.00

0.00

16,319.94

0.00

1,092.26

408.33

3,131.77

684.00

0.00

0.00

0.00

455.66

1,698.43

0.00

10,994.81

21,050.00

0.00

2,000.00

750.00

3,500.00

750.00

0.00

0.00

0.00

1,250.00

5,500.00

0.00

11,500.00

21,050.00

0.00

2,000.00

750.00

3,500.00

750.00

0.00

0.00

0.00

1,250.00

5,500.00

0.00

11,500.00

14,546.72

0.00

823.64

40.00

2,768.91

743.30

0.00

0.00

0.00

537.93

1,315.59

0.00

11,041.87

21,050.00

2,000.00

500.00

3,700.00

750.00

1,250.00

5,000.00

12,500.00

0.00%

0.00%

0.00%

-33.33%

5.71%

0.00%

0.00%

0.00%

0.00%

0.00%

-9.09%

0.00%

8.69%

Original

Per 1-12

2018

Page 45 of 153




01Account Table:

Alt. Sort Table:



Page 36 of 51

33,288.57

8,619.33

40,851.39

10,013.86

33,288.57

8,619.33

40,851.39

10,013.86


Dept 432

Dept 433

Prog 1

Prog 1

Prog 1

GENERAL FUNDExpenseHIGHWAYS, ROADS, & STREETSHWY. MAINT.-GEN SERVICES

SNOW & ICE REMOVAL

TRAFFIC CONTROL DEVICES




51,300.00

13,500.00

51,300.00

13,500.00

51,300.00

13,500.00

51,300.00

13,500.00

51,250.00

15,000.00

51,250.00

15,000.00

86,780.00

14,000.00

86,780.00

14,000.00

32,359.04

11,695.43

32,359.04

11,695.43

REPAIRS & MAINT. - METER CALIBRATION & ADMIN.

LABOR - SNOW & ICE REMOVAL

MATERIALS & SUPPLIES - SNOW & ICE REMOVAL


MATERIALS & SUPPLIES - TRAFFIC SIGNS & SIGNALS

UTILITIES - TELEPHONE/INTERNET

LABOR - TRAFFIC CONTROL DEVICES

REPAIRS & MAINT. - TRAFFIC CONTROL DEVICES

01.430.03760.002500

01.432.01400.001420

01.432.02000.002450

01.433.01400.001420

01.433.02000.002450

01.433.03200.003210

01.433.03750.001420

01.433.03750.002500

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-0.10%

11.11%

-0.10%

11.11%

Total

Total

Dept 430

Dept 432

HWY. MAINT.-GEN SERVICES

SNOW & ICE REMOVAL

Total

Total

Prog 1

Prog 1



Budget Budget

5,000.00

12,000.00

2,000.00

2,500.00

3,000.00

8,150.00

750.00

0.00

6,749.48

1,869.85

0.00

1,161.41

0.00

6,179.34

211.85

6,066.19

9,112.26

901.60

0.00

476.82

693.04

7,435.25

366.86

5,000.00

11,500.00

2,000.00

0.00

2,500.00

750.00

7,900.00

1,000.00

5,000.00

11,500.00

2,000.00

0.00

2,500.00

750.00

7,900.00

1,000.00

541.08

11,552.77

142.66

426.08

1,188.10

1,647.06

5,464.54

332.78

4,500.00

13,000.00

2,000.00

2,500.00

3,000.00

7,900.00

750.00

-10.00%

13.04%

0.00%

0.00%

0.00%

300.00%

0.00%

-25.00%

Original

Per 1-12

2018

Page 46 of 153




01Account Table:

Alt. Sort Table:



Page 37 of 51

13,942.60

142,492.99

2,500.00

8,971.97

163,577.55

4,170.45

13,942.60

142,492.99

2,500.00

8,971.97

163,577.55

4,170.45


Dept 434

Dept 435

Prog 1

Prog 1

Prog 1

GENERAL FUNDExpenseHIGHWAYS, ROADS, & STREETSTRAFFIC CONTROL DEVICES

HWYS.- STREET LIGHTING

HWYS.-SIDEWALKS & CRSWLK




12,150.00

140,750.00

223,800.00

12,150.00

140,750.00

223,800.00

12,150.00

140,750.00

223,800.00

12,150.00

140,750.00

223,800.00

14,150.00

160,750.00

223,800.00

14,150.00

160,750.00

223,800.00

14,400.00

160,750.00

5,000.00

14,400.00

160,750.00

5,000.00

9,058.56

108,838.85

136,261.95

9,058.56

108,838.85

136,261.95

PROF. SERVICES - TRAFFIC CONTROL DEVICES

LABOR - STREET LIGHTING

UTILITIES - ELECTRIC & RELATED SUPPLIES

MATERIALS & SUPPLIES - SIDEWALKS & CROSSWALKS

01.433.03752.003000

01.434.01400.001420

01.434.03600.003610

01.435.02000.002450

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

16.46%

14.21%

0.00%

16.46%

14.21%

0.00%

Total

Total

Total

Dept 433

Dept 434

Dept 435


HWYS.- STREET LIGHTING

HWYS.-SIDEWALKS & CRSWLK

Total

Total

Total

Prog 1

Prog 1

Prog 1




Budget Budget

750.00

160,000.00

5,000.00

6,390.00

57.88

142,435.11

2,500.00

0.00

0.00

163,577.55

4,170.45

0.00

750.00

140,000.00

223,800.00

0.00

750.00

140,000.00

223,800.00

0.00

0.00

108,838.85

136,261.95

750.00

160,000.00

223,800.00

0.00%

0.00%

14.28%

0.00%

Original

Per 1-12

2018

Page 47 of 153




01Account Table:

Alt. Sort Table:



Page 38 of 51

236,378.44 181,281.66

236,378.44

66,016.89

181,281.66

55,028.33


Dept 437

Dept 438

Prog 1

Prog 1

GENERAL FUNDExpenseHIGHWAYS, ROADS, & STREETSHWYS.-SIDEWALKS & CRSWLK

HWYS.-REP. TOOLS & MACH.

MAINT.&REPAIRS-ROADS



255,450.00

255,450.00

86,500.00

255,450.00

255,450.00

86,500.00

205,700.00

205,700.00

70,500.00

227,700.00

227,700.00

91,500.00

133,812.37

44,658.54

133,812.37

MATERIALS & SUPPLIES - UNIFORMS & CLEANING



LABOR - REPAIRS & MAINT. - FLEET MAINTENANCE

REPAIRS & MAINT. - FLEET MAINTENANCE

LABOR - STREETS & ALLEYS

MATERIALS & SUPPLIES - STREETS & ALLEYS

MATERIALS & SUPPLIES - IMPROVED ALLEYS

MATERIALS & SUPPLIES - TAC COAT & OTHER ST. IMPROV.

01.437.02000.002104

01.437.02000.002600

01.437.03700.002310

01.437.03740.001420

01.437.03740.002500

01.438.03723.001420

01.438.03723.002450

01.438.03724.002450

01.438.03725.002450

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-19.48%

-19.48%

-18.50%

Total

Total

Dept 437

Dept 438

HWYS.-REP. TOOLS & MACH.


Total

Total

Prog 1

Prog 1



Budget Budget

1,700.00

3,500.00

30,000.00

147,500.00

45,000.00

82,500.00

5,500.00

3,500.00

1,618.30

0.00

22,776.39

131,451.13

80,532.62

56,940.51

0.00

6,272.88

2,803.50

1,557.76

1,974.26

21,243.30

128,125.10

28,381.24

55,028.33

0.00

0.00

0.00

1,700.00

5,000.00

35,000.00

153,750.00

60,000.00

77,500.00

5,500.00

0.00

3,500.00

1,700.00

5,000.00

35,000.00

153,750.00

60,000.00

77,500.00

5,500.00

0.00

3,500.00

1,098.01

0.00

19,737.48

91,317.08

21,659.80

44,539.20

119.34

0.00

0.00

1,700.00

2,000.00

30,000.00

127,000.00

45,000.00

61,500.00

5,500.00

3,500.00

0.00%

-60.00%

-14.28%

-17.39%

-25.00%

-20.64%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 48 of 153




01Account Table:

Alt. Sort Table:



Page 39 of 51

503,238.82 463,895.21

66,016.89

0.00

55,028.33

0.00

0.00 0.00


Org 436

Dept 438

Dept 439

Dept 436

Prog 2

Prog 1

GENERAL FUNDExpenseHIGHWAYS, ROADS, & STREETS

STORM SEWERS & DRAINS


HWY. CONST. & REBUILDING

HWYS-STORM SWRS. & DRAINS

CAPITAL OUTLAY


783,450.00

86,500.00

0.00

0.00

783,450.00

86,500.00

0.00

0.00

1,164,890.00

70,500.00

423,740.00

423,740.00

600,130.00

91,500.00

0.00

0.00 0.00

44,658.54

0.00

476,684.74

CAPITAL OUTLAY - STREET RE-CONSTRUCTION

LABOR - STORM SEWERS/DRAINS SUPERVISOR

LABOR - STORMWATER ADMINISTRATION


PROF. SERVICES - CHESAPEAKE BAY-STORMWATER CONSORTIUM

MISC. STORM WATER MANAGEMENT EXPENSES


LABOR - LEAF COLLECTION

MATERIALS & SUPPLIES - LEAF COLLECTION

01.439.06900.007000

01.436.01300.001300

01.436.01410.001420

01.436.03100.002251

01.436.03142.002251

01.436.03143.002251

01.436.03200.003210

01.436.03300.001420

01.436.03300.002500

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

48.69%

-18.50%

100.00%

100.00%

Total Org 430HIGHWAYS, ROADS, & STREETS

Total Dept 439HWY. CONST. & REBUILDING

Total Prog 2CAPITAL OUTLAY

Budget Budget

0.00

11,999.99

0.00

19,882.52

7,248.00

36.69

457.99

39,302.72

259.59

0.00

12,240.04

24,222.41

46,258.30

7,248.00

1,201.23

369.88

41,104.68

37.96

0.00

16,850.00

26,000.00

70,000.00

102,490.00

1,500.00

850.00

42,750.00

500.00

0.00

16,850.00

26,000.00

70,000.00

102,490.00

1,500.00

850.00

42,750.00

500.00

0.00

11,637.37

24,916.40

37,595.43

102,490.00

657.83

293.20

15,592.43

0.00

423,740.00

16,825.00

35,000.00

50,000.00

102,490.00

1,000.00

850.00

40,000.00

200.00

100.00%

-0.14%

34.61%

-28.57%

0.00%

-33.33%

0.00%

-6.43%

-60.00%

Original

Per 1-12

2018

Page 49 of 153




01Account Table:

Alt. Sort Table:



Page 40 of 51

150,777.82

35,840.12

201,383.67

381,737.93


Prog 2

GENERAL FUNDExpenseSTORM SEWERS & DRAINSHWYS-STORM SWRS. & DRAINSOPERATIONS & MAINTENANCE

CAPITAL OUTLAY

344,240.00

182,017.00

344,240.00

182,017.00

323,115.00

182,017.00

0.00

0.00

245,208.31

63,616.14

LABOR - STREET SWEEPING

UTILITIES - GASOLINE & OIL - STREET SWEEPING

MATERIALS & SUPPLIES - STREET SWEEPING

LABOR - REPAIRS & MAINT. - STREET SWEEPING

REPAIRS & MAINT. - STREET SWEEPING

LABOR - STORM SEWERS/CURBS/DRAINS

REPAIRS & MAINT. - STORM SEWERS/CURBS/DRAINS


LABOR - CAPITAL OUTLAY - CDBG STORM SEWER PROGRAM IMPROV.

CAPITAL OUTLAY - CDBG JACKSON/JUNIPER/COMMERCE STORM SEWER IMPROVEMENTS

CAPITAL OUTLAY - CDBG HANOVER COMMONS STORM SEWER IMPROVEMENTS

CAPITAL OUTLAY - CDBG STORM SEWER PROGRAM IMPROV.

LABOR - CAPITAL OUTLAY - STORM SEWER CONSTRUCTION

CAPITAL OUTLAY - STORM SEWER CONSTRUCTION

01.436.03320.001420

01.436.03320.002310

01.436.03320.002500

01.436.03321.001420

01.436.03321.002500

01.436.03700.001420

01.436.03700.002500

01.436.04200.004200

01.436.03840.001420

01.436.03840.004757

01.436.03840.004758

01.436.03840.004759

01.436.06935.001420

01.436.06935.002350

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-6.14%

0.00%

Total

Total

Prog 1

Prog 2


CAPITAL OUTLAY

Budget Budget

35,717.49

2,277.02

143.40

2,770.15

6,506.54

22,904.15

701.57

570.00

0.00

2,670.84

33,111.40

0.00

57.88

0.00

33,786.38

2,244.55

0.00

1,806.64

3,502.17

25,653.85

0.00

1,707.58

0.00

0.00

381,737.93

0.00

0.00

0.00

35,500.00

4,000.00

550.00

3,250.00

6,000.00

27,500.00

5,000.00

1,500.00

0.00

32,017.00

0.00

50,000.00

0.00

100,000.00

35,500.00

4,000.00

550.00

3,250.00

6,000.00

27,500.00

5,000.00

1,500.00

0.00

32,017.00

0.00

50,000.00

0.00

100,000.00

24,502.64

1,840.92

0.00

1,911.99

3,703.19

18,738.55

482.71

845.65

0.00

0.00

0.00

36,746.16

26,869.98

0.00

35,000.00

2,750.00

250.00

3,250.00

5,000.00

27,000.00

2,000.00

1,500.00

37,500.00

44,517.00

100,000.00

-1.40%

-31.25%

-54.54%

0.00%

-16.66%

-1.81%

-60.00%

0.00%

100.00%

-100.00%

0.00%

-10.96%

0.00%

0.00%

Original

Per 1-12

2018

Page 50 of 153




01Account Table:

Alt. Sort Table:



Page 41 of 51

186,617.94 583,121.60

186,617.94 583,121.60

45,049.58 8,828.00


Org 450

Dept 436

Dept 453

Prog 2

Prog 1

GENERAL FUNDExpenseSTORM SEWERS & DRAINS



SPECTATOR RECREATION-FIRE MUSEUM

CAPITAL OUTLAY


526,257.00

526,257.00

18,850.00

526,257.00

526,257.00

18,850.00

505,132.00

505,132.00

16,800.00

0.00

0.00

9,000.00 15,593.98

308,824.45

308,824.45

UTILITIES - TELEPHONE - FIRE MUSEUM

UTILITIES - ELECTRIC - FIRE MUSEUM

UTILITIES - GAS (HEAT) - FIRE MUSEUM

UTILITIES - WATER & SEWER - FIRE MUSEUM

REPAIRS & MAINT. - FIRE MUSEUM

PROF. SERVICES - FIRE MUSEUM PEST CONTROL

PROF. SERVICES - FIRE MUSEUM SECURITY MONITORING

MISC. - CONTRIBUTION TO GREATER HANOVER AREA FIRE MUSUEM

TAXES - FIRE MUSEUM

01.453.03200.003210

01.453.03600.003610

01.453.03600.003620

01.453.03600.003665

01.453.03700.002500

01.453.03821.003680

01.453.03821.003801

01.453.03850.003615

01.453.04300.003114

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-4.01%

-4.01%

-10.88%

Total Org 436STORM SEWERS & DRAINS

Total

Total

Dept 436

Dept 453


SPECTATOR RECREATION-FIRE MUSEUM


Budget Budget

9,000.00

23.92

1,505.20

1,865.90

477.28

1,654.15

531.02

563.50

36,594.25

1,834.36

562.72

2,959.15

2,005.16

470.96

394.97

531.02

730.00

0.00

1,174.02

600.00

2,000.00

2,500.00

600.00

1,000.00

550.00

350.00

10,000.00

1,250.00

600.00

2,000.00

2,500.00

600.00

1,000.00

550.00

350.00

10,000.00

1,250.00

457.34

1,022.67

1,640.87

265.60

0.00

547.20

480.00

10,000.00

1,180.30

500.00

1,500.00

2,000.00

500.00

550.00

500.00

10,000.00

1,250.00

-16.66%

-25.00%

-20.00%

-16.66%

-100.00%

0.00%

42.85%

0.00%

0.00%

Original

Per 1-12

2018

Page 51 of 153




01Account Table:

Alt. Sort Table:



Page 42 of 51

45,049.58 8,828.00


Dept 454Prog 1

GENERAL FUNDExpenseCULTURE & RECREATIONSPECTATOR RECREATION-FIRE MUSEUM

PARKS & PLAYGROUNDSOPERATIONS & MAINTENANCE

18,850.00 18,850.00 16,800.00 9,000.00 15,593.98

LABOR - RECREATION & PROGRAM STAFF

LABOR - RECREATION & PROGRAM DIRECTORS


MATERIALS & SUPPLIES - OFFICE SUPPLIES & ADVERTISING

BENEFITS/TAXES - AUTO ALLOWANCE FOR DIRECTORS


LABOR - CHRISTMAS DECORATIONS

PROF. SERVICES - ENG. & ARCH. SERVICES




LABOR - REPAIRS & MAINT. - RAIL TRAIL

REPAIRS & MAINT. - RAIL TRAIL

LABOR - CAPITAL OUTLAY - MOUL MULTI-PURPOSE FIELD IMPROV. & MAINT.

CAPITAL OUTLAY - MOUL MULTI-PURPOSE FIELD IMPROV. & MAINT.

LABOR - REPAIRS & MAINT. - PARKS & PLAYGROUNDS

UTILITIES - GASOLINE & OIL (EQUIPMENT)

01.454.01200.001420

01.454.01300.001430

01.454.01500.001630

01.454.02100.002000

01.454.03000.003370

01.454.03015.003000

01.454.03025.001420

01.454.03100.003130

01.454.03500.003520

01.454.03600.003610

01.454.03600.003665

01.454.03665.001420

01.454.03665.002251

01.454.03669.001420

01.454.03669.002251

01.454.03700.001420

01.454.03700.002310

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-10.88%

Budget Budget

45,000.00

12,850.00

2,305.00

500.00

1,500.00

800.00

750.00

3,500.00

5,160.00

1,000.00

1,000.00

94,500.00

1,850.00

41,229.00

17,403.96

0.00

33.95

0.00

1,151.70

168.56

0.00

925.02

2,903.69

469.08

6,834.67

504.27

0.00

0.00

83,115.84

97.60

43,094.60

15,103.80

47.76

0.00

1,000.00

1,425.57

754.54

0.00

827.00

3,636.57

469.08

478.42

952.99

3,764.21

8,103.11

99,443.83

1,530.42

45,000.00

12,500.00

55.00

250.00

500.00

1,500.00

750.00

0.00

1,000.00

3,500.00

600.00

1,000.00

1,000.00

0.00

0.00

87,500.00

1,250.00

45,000.00

12,500.00

55.00

250.00

500.00

1,500.00

750.00

0.00

1,000.00

3,500.00

600.00

1,000.00

1,000.00

0.00

0.00

87,500.00

1,250.00

38,049.82

8,653.86

17.93

0.00

500.00

1,187.01

210.08

8,033.90

299.00

1,964.23

110.16

0.00

0.00

0.00

0.00

82,240.18

1,251.44

38,050.00

12,500.00

18.00

500.00

1,500.00

750.00

4,300.00

299.00

3,250.00

600.00

1,000.00

1,000.00

94,500.00

1,650.00

-15.44%

0.00%

-67.27%

-100.00%

0.00%

0.00%

0.00%

100.00%

-70.10%

-7.14%

0.00%

0.00%

0.00%

0.00%

0.00%

8.00%

32.00%

Original

Per 1-12

2018

Page 52 of 153




01Account Table:

Alt. Sort Table:



Page 43 of 51

165,142.74 193,974.08

160,620.74

4,522.00

49,617.17

193,974.08

0.00

50,101.57


Dept 455

Prog 1

Prog 2

Prog 1

Prog 2

GENERAL FUNDExpenseCULTURE & RECREATIONPARKS & PLAYGROUNDS

SHADE TREES


CAPITAL OUTLAY


CAPITAL OUTLAY

189,905.00

189,905.00

0.00

53,000.00

189,905.00

189,905.00

0.00

53,000.00

231,285.00

189,917.00

41,368.00

63,812.00

368,215.00

210,715.00

157,500.00

66,000.00

155,708.66

16,367.79

50,396.35

172,076.45

REPAIRS & MAINT. - PARKS & PLAYGROUNDS

LABOR - REPAIRS & MAINT. - FISHER-CROUSE HOUSE

CAPITAL OUTLAY - TANBARK/MULCH FOR PLAYGROUNDS

CAPITAL OUTLAY - CDBG PARK & RECREATIONAL AREAS


LABOR - SHADE TREES

MATERIALS & SUPPLIES - SHADE TREES

CAPITAL OUTLAY - NEW SHADE TREES

01.454.03700.002500

01.454.03706.001420

01.454.07000.007002

01.454.07000.007009

01.454.07000.007400

01.455.01400.001420

01.455.02000.002000

01.455.07610.002000

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

21.79%

0.01%

100.00%

20.40%

Total Dept 454PARKS & PLAYGROUNDS

Total

Total

Total

Prog 1

Prog 2

Prog 1


CAPITAL OUTLAY


Budget Budget

40,000.00

150,000.00

7,500.00

43,500.00

22,500.00

5,711.05

72.35

4,522.00

0.00

0.00

45,105.47

4,511.70

927.00

13,342.18

0.00

0.00

0.00

0.00

39,011.25

11,090.32

0.00

33,500.00

0.00

0.00

0.00

0.00

43,000.00

10,000.00

0.00

33,500.00

0.00

0.00

0.00

0.00

43,000.00

10,000.00

0.00

13,191.05

0.00

0.00

0.00

16,367.79

30,084.55

20,311.80

0.00

30,000.00

25,000.00

16,368.00

43,500.00

20,312.00

-10.44%

0.00%

0.00%

100.00%

100.00%

1.16%

103.12%

0.00%

Original

Per 1-12

2018

Page 53 of 153




01Account Table:

Alt. Sort Table:



Page 44 of 51

388,808.28 376,898.55

50,544.17

128,071.79

50,101.57

123,994.90

927.00

128,071.79

0.00

123,994.90


Org 460

Dept 455

Dept 459

Dept 460

Prog 2

Prog 1

Prog 1

GENERAL FUNDExpenseCULTURE & RECREATION

COMMUNITY DEVELOPMENT

SHADE TREES

PUBLIC EVENTS

DOWNTOWN PROJECTS

CAPITAL OUTLAY



382,005.00

53,000.00

120,250.00

0.00

120,250.00

382,005.00

53,000.00

120,250.00

0.00

120,250.00

434,117.00

63,812.00

122,220.00

0.00

122,220.00

564,715.00

66,000.00

121,500.00

0.00

121,500.00

0.00

65,003.78

50,396.35

65,003.78

303,070.56

LABOR - PUBLIC EVENTS STAFFING

MATERIALS & SUPPLIES - LIBERTY DAY

CULTURE & REC. - CHILI COOKOFF SUPPLIES & DONATION EXPENSES

PROF.SERVICES - ENGINEERING & ARCHITECTURAL SERVICES

PROF. SERVICES - DCED HANOVER COMMERCE CENTER PLANNING GRANT

01.459.01400.001420

01.459.02000.002000

01.459.03677.002000

01.460.03100.003130

01.460.05000.005021

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

13.64%

20.40%

1.64%

0.00%

1.64%

Total Org 450CULTURE & RECREATION

Total

Total

Dept 455

Dept 459

SHADE TREES

PUBLIC EVENTS

Total

Total

Prog 2

Prog 1

CAPITAL OUTLAY


Budget Budget

11,500.00

16,000.00

94,000.00

10,786.39

14,141.00

103,144.40

0.00

5,580.00

12,044.94

12,625.08

99,324.88

0.00

5,170.00

11,750.00

16,000.00

92,500.00

0.00

0.00

11,750.00

16,000.00

92,500.00

0.00

0.00

7,152.26

18,220.38

39,631.14

32,421.36

0.00

10,000.00

18,220.00

94,000.00

80,500.00

-14.89%

13.87%

1.62%

100.00%

0.00%

Original

Per 1-12

2018

Page 54 of 153




01Account Table:

Alt. Sort Table:



Page 45 of 51

37,982.08 184,651.83

37,982.08

87.36

184,651.83

0.00

37,982.08

87.36

184,651.83

0.00


Org 470

Dept 460

Dept 470

Prog 1

Prog 1

GENERAL FUNDExpenseCOMMUNITY DEVELOPMENT

DEBT SERVICE

DOWNTOWN PROJECTS

DEBT SERVICE



60,500.00

60,500.00

50.00

60,500.00

50.00

60,500.00

60,500.00

50.00

60,500.00

50.00

156,022.00

156,022.00

0.00

156,022.00

0.00

12,500.00

12,500.00

0.00

12,500.00

0.00

67,799.84

0.00

67,799.84

0.00

67,799.84

LABOR - DOWNTOWN PROJECTS & MAINT.

REPAIRS & MAINT. - DOWNTOWN PROJECTS

REPAIRS & MAINT. - DCED DOWNTOWN FACADE GRANT PROGRAM

REPAIRS & MAINT. - CDBG 219 BALTIMORE ST DEMO

CAPITAL OUTLAY - BUILDINGS & EQUIPMENT

MISC - BAD CHECK WRITE-OFFS & FEES

01.460.06940.001420

01.460.06940.002212

01.460.06941.002251

01.460.06942.002500

01.460.07000.007340

01.470.00389.003000

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

157.89%

157.89%

-100.00%

157.89%

-100.00%

Total Org 460COMMUNITY DEVELOPMENT

Total

Total

Dept 460

Dept 470

DOWNTOWN PROJECTS

DEBT SERVICE

Total

Total

Prog 1

Prog 1



Budget Budget

7,500.00

5,000.00

4,121.39

557.31

12,124.64

15,598.74

0.00

87.36

5,224.83

4,594.10

17,853.11

151,809.79

0.00

0.00

5,500.00

55,000.00

0.00

0.00

0.00

50.00

5,500.00

55,000.00

0.00

0.00

0.00

50.00

5,117.80

2,295.89

10,022.25

0.00

17,942.54

0.00

7,500.00

5,000.00

10,022.00

53,000.00

36.36%

-90.90%

100.00%

0.00%

100.00%

-100.00%

Original

Per 1-12

2018

Page 55 of 153




01Account Table:

Alt. Sort Table:



Page 46 of 51


GENERAL FUNDExpenseDEBT SERVICEDEBTOPERATIONS & MAINTENANCE

DEBT - FEES - G.O.B. 2013 SERIES

DEBT - FEES - G.O.B. 2015C SERIES (REFI. 2010)

DEBT - FEES - G.O.B. 2015D SERIES (REFI. 2010)

DEBT - FEES - G.O.B. SERIES (ALL)

DEBT - PRINCIPAL - LEASE FOR FRONT-LOAD REFUSE TRUCK

DEBT - PRINCIPAL - LEASE FOR REAR-LOAD REFUSE TRUCK

DEBT - PRINCIPAL - LEASE FOR AERIAL FIRE TRUCK

DEBT - PRINCIPAL - LEASE FOR ROLL-OFF TRUCK

DEBT - PRINCIPAL - LEASE FOR MACK DUMP TRUCK

DEBT - PRINCIPAL - LEASE FOR CASE WHEEL LOADER

DEBT - PRINCIPAL - LEASE FOR FINANCIAL ACTG SYSTEM

DEBT - PRINCIPAL - LEASE FOR CAMERA TRUCK

DEBT - PRINCIPAL - POLICE LEASES (ENTERPRISE)

DEBT - PRINCIPAL - PUBLIC WORKS LEASES (ENTERPRISE)

DEBT - PRINCIPAL - G.O.B. 2013 SERIES

DEBT - PRINCIPAL - G.O.B. 2015D SERIES (REFI. 2010)

DEBT - PRINCIPAL - G.O.B. 2017 SERIES (REFI. 2013)

DEBT - INTEREST - LEASE FOR FRONT-LOAD REFUSE TRUCK

DEBT - INTEREST - LEASE FOR REAR-LOAD REFUSE TRUCK

01.471.03900.004742

01.471.03900.004745

01.471.03900.004746

01.471.03900.004747

01.471.04710.004500

01.471.04710.004501

01.471.04710.004502

01.471.04710.004503

01.471.04710.004504

01.471.04710.004505

01.471.04710.004507

01.471.04710.004509

01.471.04710.004521

01.471.04710.004522

01.471.04710.004742

01.471.04710.004746

01.471.04710.004747

01.471.04720.004500

01.471.04720.004501

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

105.00

52,000.00

41,677.00

113,515.00

29,505.00

35,355.00

33,022.00

57,500.00

27,750.00

12,455.00

35,000.00

7,000.00

26.00

15.60

23.40

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

5,000.00

30,000.00

0.00

0.00

26.00

15.60

23.40

0.00

48,566.00

45,489.01

107,676.38

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

40,000.00

0.00

1,434.00

26.00

16.00

24.00

39.00

0.00

40,500.00

110,557.00

38,900.00

42,500.00

34,500.00

47,500.00

31,000.00

0.00

0.00

0.00

35,000.00

7,000.00

0.00

26.00

16.00

24.00

39.00

0.00

40,500.00

110,557.00

38,900.00

42,500.00

34,500.00

47,500.00

31,000.00

0.00

0.00

0.00

35,000.00

7,000.00

0.00

26.00

15.60

0.00

0.00

0.00

40,479.24

110,557.00

33,092.54

39,652.82

25,536.16

0.00

31,251.55

11,823.54

4,608.87

0.00

35,000.00

7,000.00

0.00

26.00

16.00

24.00

39.00

40,480.00

110,557.00

33,093.00

39,653.00

37,036.00

31,252.00

18,420.00

7,560.00

35,000.00

7,000.00

0.00%

0.00%

0.00%

0.00%

0.00%

-0.04%

0.00%

-14.92%

-6.69%

7.35%

-100.00%

0.81%

100.00%

100.00%

0.00%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 56 of 153




01Account Table:

Alt. Sort Table:



Page 47 of 51

59,396.59 285,309.52

59,309.23 285,309.52

59,309.23 285,309.52


Org 480

Dept 471

Dept 483

Prog 1

GENERAL FUNDExpenseDEBT SERVICE

MISCELLANEOUS EXPENDITURES

DEBT

RET. PAY & PENSION CONT.


435,276.00

435,226.00

435,226.00

435,276.00

435,226.00

435,226.00

414,895.00

414,895.00

414,895.00

510,056.00

510,056.00

510,056.00 390,550.09

390,550.09

390,550.09

DEBT - INTEREST - LEASE FOR REAR-LOAD REFUSE TRUCK

DEBT - INTEREST - LEASE FOR AERIAL FIRE TRUCK

DEBT - INTEREST - LEASE FOR ROLL-OFF TRUCK

DEBT - INTEREST - LEASE FOR MACK DUMP TRUCK

DEBT - INTEREST - LEASE FOR CASE WHEEL LOADER

DEBT - INTEREST - POLICE LEASES (ENTERPRISE)

DEBT - INTEREST - PUBLIC WORKS LEASES (ENTERPRISE)

DEBT - INTEREST - G.O.B. 2013 SERIES

DEBT - INTEREST - G.O.B. 2015C SERIES (REFI. 2010)

DEBT - INTEREST - G.O.B. 2015D SERIES (REFI. 2010)

DEBT - INTEREST - G.O.B. 2017 SERIES (REFI. 2013)

01.471.04720.004501

01.471.04720.004502

01.471.04720.004503

01.471.04720.004504

01.471.04720.004505

01.471.04720.004521

01.471.04720.004522

01.471.04720.004742

01.471.04720.004745

01.471.04720.004746

01.471.04720.004747

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-4.68%

-4.67%

-4.67%

Total Org 470DEBT SERVICE

Total Dept 471DEBT


Budget Budget

3,812.00

19,484.00

3,588.00

4,299.00

4,015.00

5,375.00

5,535.00

4,750.00

2,750.00

11,564.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

14,811.26

4,750.00

4,682.97

0.00

0.00

25,322.11

0.00

0.00

0.00

0.00

0.00

7,384.38

4,750.00

4,070.00

552.64

5,500.00

22,441.00

0.00

0.00

0.00

0.00

0.00

0.00

4,750.00

3,270.00

11,703.00

5,500.00

22,441.00

0.00

0.00

0.00

0.00

0.00

0.00

4,750.00

3,270.00

11,703.00

5,009.77

22,441.49

0.00

0.00

0.00

2,600.19

1,732.32

0.00

4,750.00

3,270.00

11,703.00

5,010.00

22,441.00

4,285.00

3,280.00

4,750.00

3,270.00

11,703.00

-8.90%

0.00%

0.00%

0.00%

0.00%

100.00%

100.00%

0.00%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 57 of 153




01Account Table:

Alt. Sort Table:



Page 48 of 51

51,734.64

57,028.83

29,651.06

54,940.39

51,734.64

57,028.83

13,097.87

29,651.06

54,940.39

15,266.74


Dept 484

Dept 485

Prog 1

Prog 1

Prog 1

GENERAL FUNDExpenseMISCELLANEOUS EXPENDITURESRET. PAY & PENSION CONT.

WORKERS COMP. CONTRIB.

UNEMPLYMT. COMP. CONTRIB




23,152.00

55,500.00

23,152.00

55,500.00

7,500.00

23,152.00

55,500.00

23,152.00

55,500.00

7,500.00

22,951.00

58,359.00

22,951.00

58,359.00

2,500.00

32,702.00

2,650.00

32,702.00

2,650.00

7,500.00

22,951.00

60,809.20

604.29

22,951.00

60,809.20


PROF. SERVICES - ACTUARY, ACCOUNTING, & AUDITING SERVICES

BENEFITS/TAXES - EXCESS STATE AID PAYMENT/REPAYMENT


BENEFITS/TAXES - UNEMPLOYMENT COMPENSATION

01.483.01600.001600

01.483.01600.001601

01.483.01600.001602

01.484.01500.001630

01.485.01500.001620

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-0.87%

5.15%

-0.87%

5.15%

-66.67%

Total

Total

Total

Dept 483

Dept 484

Dept 485

RET. PAY & PENSION CONT.

WORKERS COMP. CONTRIB.

Total

Total

Total

Prog 1

Prog 1

Prog 1




Budget Budget

29,902.00

2,800.00

2,650.00

7,500.00

27,635.00

2,800.00

21,299.64

57,028.83

13,097.87

20,822.00

7,400.00

1,429.06

54,940.39

15,266.74

20,052.00

3,100.00

0.00

55,500.00

7,500.00

20,052.00

3,100.00

0.00

55,500.00

7,500.00

20,051.00

2,900.00

0.00

60,809.20

604.29

20,051.00

2,900.00

58,359.00

2,500.00

0.00%

-6.45%

0.00%

5.15%

-66.66%

Original

Per 1-12

2018

Page 58 of 153




01Account Table:

Alt. Sort Table:



Page 49 of 51

13,097.87

503,212.65

167,861.41

15,266.74

501,422.82

165,315.70

503,212.65

167,861.41

501,422.82

165,315.70


Dept 486

Dept 487

Dept 489

Prog 1

Prog 1

GENERAL FUNDExpenseMISCELLANEOUS EXPENDITURESUNEMPLYMT. COMP. CONTRIB

INSURANCE PREMIUMS

RETIREE INSURANCE

PUBLIC RELATIONS



7,500.00

470,000.00

173,050.00

470,000.00

173,050.00

7,500.00

470,000.00

173,050.00

470,000.00

173,050.00

2,500.00

512,760.00

144,500.00

512,760.00

144,500.00

7,500.00

557,450.00

208,000.00

557,450.00

208,000.00

383,471.83

107,848.41

604.29

383,471.83

107,848.41



BENEFITS/TAXES - SOCIAL SECURITY


BENEFITS/TAXES - RETIREE HEALTH & HOSPITALIZATION INSURANCE

BENEFITS/TAXES - RETIREE LIFE INSURANCE

01.486.01500.001560

01.486.01500.001580

01.486.01500.001610

01.486.03500.003520

01.487.01500.001560

01.487.01500.001580

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-66.67%

9.10%

-16.50%

9.10%

-16.50%

Total

Total

Dept 486

Dept 487

UNEMPLYMT. COMP. CONTRIB

INSURANCE PREMIUMS

RETIREE INSURANCE

Total

Total

Prog 1

Prog 1



Budget Budget

215,000.00

1,450.00

308,500.00

32,500.00

205,500.00

2,500.00

174,177.85

1,326.76

285,980.82

41,727.22

165,405.27

2,456.14

180,340.08

1,222.27

289,864.82

29,995.65

162,836.04

2,479.66

210,000.00

1,500.00

226,000.00

32,500.00

170,500.00

2,550.00

210,000.00

1,500.00

226,000.00

32,500.00

170,500.00

2,550.00

133,918.09

1,009.43

217,384.43

31,159.88

105,976.95

1,871.46

175,500.00

1,400.00

304,700.00

31,160.00

142,000.00

2,500.00

-16.42%

-6.66%

34.82%

-4.12%

-16.71%

-1.96%

Original

Per 1-12

2018

Page 59 of 153




01Account Table:

Alt. Sort Table:



Page 50 of 51

803,694.92 776,819.55

10,759.52 10,222.84

10,759.52

781,927.59

10,222.84

839,831.00


Org 492

Dept 489

Dept 492

Prog 1

Prog 4

GENERAL FUNDExpenseMISCELLANEOUS EXPENDITURES

INTERFUND TRANSFERS-OUT

PUBLIC RELATIONS

INTERFUND TRANSFERS


TRANSFERS

740,097.00

10,895.00

10,895.00

841,354.00

740,097.00

10,895.00

10,895.00

841,354.00

751,665.00

10,595.00

10,595.00

710,114.00

818,947.00

10,645.00

10,645.00

925,039.00

9,142.48

295,114.00

9,142.48

584,827.21

MATERIALS & SUPPLIES - PUBLIC RELATIONS

LABOR - DOG POUND

REPAIRS & MAINT. - DOG POUND

MISC - S.P.C.A. CONTRIBUTION

TRANSFER TO LIBRARY - FAIR SHARE CONTRIBUTION

TRANSFER TO LIBRARY - BOND PRINCIPAL SUBSIDY

TRANSFER TO LIBRARY - OTHER SUBSIDIES

TRANSFER TO EQUIPMENT FUND - FIRE TRUCK LEASE

01.489.02000.002000

01.489.03770.001420

01.489.03770.003700

01.489.03775.003705

01.492.00492.049217

01.492.00492.049218

01.492.00492.049219

01.492.00492.049257

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

1.56%

-2.75%

-2.75%

-15.60%

Total Org 480MISCELLANEOUS EXPENDITURES

Total

Total

Dept 489

Dept 492

PUBLIC RELATIONS

Total

Total

Prog 1

Prog 4


TRANSFERS

Budget Budget

1,500.00

1,300.00

200.00

7,645.00

125,039.00

525,000.00

275,000.00

774.43

2,118.66

221.43

7,645.00

124,372.59

305,000.00

219,556.00

132,999.00

1,318.12

1,197.08

62.64

7,645.00

139,831.00

500,000.00

200,000.00

0.00

1,500.00

1,500.00

250.00

7,645.00

145,114.00

515,000.00

181,240.00

0.00

1,500.00

1,500.00

250.00

7,645.00

145,114.00

515,000.00

181,240.00

0.00

512.09

895.29

90.10

7,645.00

145,114.00

0.00

150,000.00

0.00

1,500.00

1,300.00

150.00

7,645.00

145,114.00

515,000.00

50,000.00

0.00%

-13.33%

-40.00%

0.00%

0.00%

0.00%

-72.41%

0.00%

Original

Per 1-12

2018

Page 60 of 153




01Account Table:

Alt. Sort Table:



Page 51 of 51

(1,119,632.70) (673,829.74)

(1,119,632.70) (673,829.74)

12,877,823.36 14,500,190.04

781,927.59 839,831.00

781,927.59 839,831.00

GrandTotal


GENERAL FUNDExpenseINTERFUND TRANSFERS-OUTINTERFUND TRANSFERS

1,086,502.00

1,086,502.00

15,307,674.00

841,354.00

841,354.00

1,086,502.00

1,086,502.00

15,307,674.00

841,354.00

841,354.00

133,318.00

133,318.00

15,364,065.00

710,114.00

710,114.00

595,246.00

595,246.00

15,701,426.00

925,039.00

925,039.00 295,114.00

295,114.00

10,891,164.22

(696,913.89)

(696,913.89)

NOTE: One or more accounts may not be printed due to Account Table restrictions.

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-87.73%

0.37%

-15.60%

-15.60%

-87.73%

Total Fund 01GENERAL FUND

Total Type EExpense

Total Org 492INTERFUND TRANSFERS-OUT

INTERFUND TRANSFERS

Budget Budget

Original

Per 1-12

2018

Page 61 of 153

WATER FUND (06) PRELIMINARY 2018 PROJECTIONS AND

2019 BUDGET RECOMMENDATIONS Analysis focuses on Operating activities and reserves, which exclude Consumer Deposit Agreement (CDA) deposit liabilities and related cash -- amounts held in escrow and returned pro-ratably. Operating results for CDA’s limited to Borough cost of capital installations/ expansions. 2018 Highlights Projected addition to reserves of $464,397 (2018 Budget plan was for addition of $349,438), and year-end operating cash of $5,967,297. Significant contributing factors follow:

• Significant revenue differences against budget plan ($7,859,519 budget, $7,816,108 projected - anticipated $43,411 less than budget), by Org, are:

o State Capital & Operating Grants (Org 354) - budget was based on remaining 25%

Commonwealth Financing Authority (CFA) grant ($342,975 budget estimate) for the Carlisle/Baltimore St Water Main Lining project in early 2018 ($91,250). However, all applicable project work was completed at 2017’s end, and all submissions were accrued back to the prior year.

o Water System (Revenues) (Org 378) - projected $52,750 under budget, primarily based on projected continued decline in industrial water billings (began to decline in 2017).

o Non-Operating Revenue (Org 383) - projected $86,001 better than budget, as

interest rates have continued to rise as has the investible reserves balances. Conversion of standard checking to nightly investment sweep also has improved idle cash earnings.

• Overall, expenses are projected to differ greatly in total from the budget plan, with a

varying number of above and below budget differences, ultimately yielding spending under the budget plan. Significant expense differences against budget plan ($7,510,081 budget, $7,351,711 projected - anticipated $158,370 less than budget), by Object [06.448.00259.707121], are:

o Water Dams and Pump Stations (Object 350/351/353) - 2018 budget of $300,320,

projected actual of $294,388 - anticipated $5,932 less than budget -- no significant differences to note.

Page 62 of 153

o Filtration (Object 354 through 367) - 2018 budget of $1,464,680, projected actual of $1,437,232 - anticipated $27,448 less than budget. Significant differences were as follows:

Projected $92,500 chemical spending more than budget, due to mid-year

conversion from chlorine gas to sodium hypochlorite to disinfect the Borough’s water supply and to sodium permanganate (more an industry standard, lending to greater safety in storage and handling, though higher costs).

Total utilities projected $75,888 less than budget, based primarily on

reduction in electricity, as plant improvements continue to promote more efficiency in operation.

o Mains and Streets (Object 368 through 378, excl. 369/372/374) - 2018 budget of

$416,747, projected actual of $416,825 - anticipated $78 more than budget -- no significant differences to note.

o Meters and Hydrants (Object 379/380) - 2018 budget of $326,625, projected actual

of $318,450 - anticipated $8,175 less than budget -- no significant differences to note

o Office, Building and Admin (Object 382 through 559) - 2018 budget of $2,219,136,

projected actual of $1,776,150 - anticipated $442,986 less than budget. Significant differences were as follows:

$300,000, between legal and engineering costs, were budgeted in

consideration of a PUC Rate Case Study project following completion of Phase 2 improvements to the Filtration Plant. Amounts have been excluded from the 2019 budget as well, as forthcoming capital projects are evaluated relating to funding support and future debt services costs to identify Rate Case Study needs.

Projected $65,000 expenses below budget related to Merchandising and

Jobbing materials (expenses incurred for work billed to customers), which were budgeted significantly higher pending a number of contractor jobs with potential to be contracted to the Borough (several externally contracted, with the Borough serving as site inspector).

o Debt Service (Object 471/472/608) - adjusted budget of $1,262,473, projected

actual of $1,175,018 - anticipated $87,455 less than budget, as proposed 2018 lease acquisitions ($41,750 for backhoe and $53,750 for dump truck) were approved for cash acquisition, due to carryover reserves, slightly offset with Enterprise lease agreements for light-duty acquisitions.

Page 63 of 153

o Capital Outlays (Object 134 through 259) - adjusted budget of $1,357,600, projected actual of $1,770,148 - anticipated $412,548 more than budget. The following details significant 2017 budget (BLACK) and detail regarding significant actual 2018 activity (RED):

Main and Lateral Replacement and Lining (majority correlated with

Columbia Gas, PennDOT, or Liquid Fuels paving plans - each individually budgeted):

• East Chestnut Street - $20,000 labor and $14,000 materials for

relaying 300’ of 8” main (from 1895) on East Chestnut Street (from Railroad to Carlisle Streets). Lines were identified for lining and cleaning; grouped with W Chestnut St lining project below for further discussion.

• Heights Avenue - $5,000 labor and $7,000 materials for 8” pipe tie-in

on Heights Avenue (from John Street to dead-end) to improve fire flow, quality, and volume. Currently projected for 4th quarter 2018 at budgeted amounts.

• Total of $23,000 labor and $182,000 in contracted services/materials

for PUC CDA’s for Brookside Phase III and Wellspan (Baltimore Street), and $60,000 for general outlay budget for potential (contingency) PUC CDA’s (total budgeted CDA exposure of $265,000). Based on anticipated staff levels for 2018 planned projects, Brookside Phase III is expected to be outsourced for completion in 2018. All projects were performed by contractors with Borough inspection oversight; thus no direct capital costs yet noted.

• Carlisle/Baltimore Streets - $64,000 labor, $71,250 materials, and

$131,250 professional services (including estimate of $50,000 for contractor change orders and $5,000 engineering support) to complete Carlisle/Baltimore Street main lining project (partially grant funded). Budget is for the remaining 25% of project to complete in early 2018. Final completion yielded $45,783 labor, $26,686 materials, and $25,483 professional services, as more activity pushed towards 2017’s end that originally anticipated.

• Baugher Drive - $32,640 labor and $37,000 materials and

professional services for 1000’ relay for 12” transmission line (from 1909) to deaden separate 12” line that runs under multiple private properties with improvements to assist with line access and prevent any pipe damage repercussions. Currently addressing right-of-way agreements with relating landowners/ Solicitor.

Page 64 of 153

• West Hanover and West Middle Streets - $681,464 materials and professional services (all outsourced) for approx. 4,500’ total (1) downsize of 10” main (from 1941) on W Hanover St (from Baltimore St to S Forney Ave) to 8” and (2) upgrade of 4” line (from 1898, last lined in 1997) on W Middle St (from Doss Alley to Centennial Ave) for fire protection and improved flow, as identified in Water Hydraulic Model. 2018 projection estimates 75% projection completion in 2018, and remainder in 2019.

• Charles Avenue - $24,000 labor and $16,375 materials to complete

Charles Ave (partially carried over from 2017) - 1,273’ of 6” pipe relay to replace existing 4” pipe (from 1927) for better flow and fire service.

• Stonewicke Development - $5,118 labor and $24,565 materials for

Water Main Extension Agreement for 425’ of main for Stonewicke Development, and tapping sleeve/valve installations and all related inspections and oversight, which were billed in full to project developer.

The following are included in Labor - Capital Outlay - Cleaning and Lining

(06.448.00376.141903), Capital Outlay - Cleaning and Lining (Materials) (06.448.00376.201903), and Capital Outlay Prof. Services - Cleaning and Lining (06.448.00376.301903):

• $14,000 labor, $2,000 materials, and $26,400 for professional

services for cement lining 528’ of 8” main line (from 1896) on West Chestnut Street (from Carlisle to N Franklin Streets). Final completion, including E Chestnut St lining sections, yielded $46,105 labor and $193,867 in materials and professional services.


services for cement lining 2,114’ of 8”main line (from 1926) on John Street. Pushed to 2019.


services for cement lining 1,715’ of 6”main line (from 1925) on Baer Avenue (from Fair to Wirt Avenues), and related blacktop repair/resurfacing. Pushed to 2019.


services for cement lining 1,655’ of 8”main line (from 1912) on 4th Street. Pushed to 2019.

Page 65 of 153

• $9,200 labor, $3,350 materials, and $27,000 for professional services for cement lining 550’ of 6” main line on Willow Court (related to new Wellspan facility); anticipated project cost-share with Wellspan. Final completion yielded $1,041 labor and $35,288 materials and professional services, with 50% reimbursement billed to Wellspan per cost-sharing agreement.

Improvements - $13,000 is proposed to outsource the recoating of the

metal roof at the Lippy Barn on the LBS dam property. Per Water/Sewer Committee approval, project expanded for the replacement of the barn, currently being planned for bid as a 50’x100’x16’, with anticipated $5,000 labor and $75,000 in materials (outsourced construction) in 2018.

Vehicles - $50,000 for replacement of 1994 Ford F-350 with plow (T37).

Vehicle leased through Enterprise Fleet acquisition in 2018 ($41,798, plus financing and related fees/costs). In addition, Enterprise Fleet acquisition made for replacement of 2007 Ford F-150 (T6) Distribution Supervisor vehicle ($30,277, plus financing and related fees).

Equipment

• $90,000 estimated for meters, including $50,000 for annual change

out/repair expectations for small residential/commercial meters (5/8” to 1”), and additional $40,000 for larger commercial and industrial meters (1.5” to 6”) that will need changed, per PUC requirements. Projected meter spending of $65,000.

• $32,000 for replacement of 2008 Atlas Hoe Ram (for Water backhoe)

(E118B) [related to backhoe replacement in Debt Service financing above]. Pushed in capital plan to 2022.

• $65,000 for new fleet addition of a Hydro Vac Trailer. Acquired in

2018 ($59,985).

• In addition, $112,953 for Backhoe (to replace 1988 Ford Backhoe [E-26] in water, with underlying transition for front/backline vehicles), and $85,236 for Dump Truck with plow (to replace 1989 Chevrolet (T31) acquired directly, per Water-Sewer Committee approval (in budget plan as leased vehicles, but reserves allowed out-right purchase).

Page 66 of 153

2019 Proposals Projected decrease to (utilization of) reserves of $863,885 (primarily related to an aggressive Distribution Main Line Cleaning program), and year-end operating cash of $5,103,412. Significant contributing factors follow in comparison with 2018 budget, including detail on proposed capital expenditures:

• Revenues are proposed at $7,834,180, reflecting a decrease of $25,339 from 2018’s budget of $7,859,519, with significant differences, by Org, as follows:

o State Grants (Org 354) - reduction in $91,250 from 2018 budget for prior completion of the open CFA grant program (no current grant submissions in place for water projects).

o Water System (Revenues) (Org 378) - reduction of $55,750 from 2018 budgeted amounts, with the majority of categories held flat (anticipate limited growth in Penn and Conewago Township services), but ultimately decreased expectation for industrial water billings (decreased $45,000).

o Non-Operating Revenue (Org 383) - proposed increase of $85,723, primarily related

to interest earnings ($80,000), based on improved investment rates and growth in financial reserves.

• Expenses are proposed at $8,698,065, reflecting an increase of $1,346,354 compared with

2018’s budget of $7,510,081. Significant differences, by Object [06.448.00259.707121], between 2019 proposed and 2018 budgeted amounts are as follows (NOTE - significant account consolidations performed within Filtration and Streets/Distribution budget to condense the number of reporting accounts):

o Water Dams and Pump Stations (Object 350/351/353) - proposed budget increase

of $23,950, primarily related to more proposed port-a-john rentals stationed throughout the LBS and S&M dam properties.

o Filtration (Object 354 through 367) - proposed budget increase of $67,490,

primarily related to increased chemical costs ($100,000) for operational changes during 2018 noted above, partially offset by $25,000 reduction in electric due to improved plant efficiency.

o Mains and Streets (Object 368 through 378, excl. 369/372/374) - proposed budget increase of $54,653, primarily related to a proposed floating laborer hire, promotion of a Crew Leader to new Lead Man position, and change in allocation of labor from projects (increased proposed outsourced slate of distribution main line leaning projects):

Page 67 of 153

Labor for mains/streets is predominantly allocated to various Borough main, lateral, and related pipe/lining jobs planned, detailed in the Capital Outlays section below. Allocations of this labor lessen general labor for service line and general distribution/flushing, including categorical shifts between these accounts.

o Meters and Hydrants (Object 379/380) - proposed budget decrease of $8,250,

primarily related to personnel shifts for retiring Meter Department Supervisor in 2018.

o Office, Building and Admin (Object 382 through 559) - proposed budget decrease of

$77,634, with several significant offsetting differences, detailed as follows:

$300,000, between legal and engineering costs, budgeted in consideration of a PUC Rate Case Study project following completion of Phase 2 improvements to the Filtration Plant in 2018 were not carried to 2019 (to be evaluated as future projects are planned).

Projected increase in health insurance costs of $125,000, based on 10%

planned trend increase as well as changes in allocation for administrative personnel’s benefits based on continued labor analysis/trending.

Projected increase in pension cost ($34,438) related to change in actuarial

mortality tables, wage growth, and softer investments earnings in 2016 related to 1/1/2017 study.

Increased administrative staff labor ($80,000), relating to changes in

allocations of personnel cost based on continued labor analysis/trending, and allocation of Engineering Department (previously estimated through shared office rent computations).

o Debt Service (Object 471/472/608) - proposed increase of $92,019, primarily

related to increase in principal service maturities for the 2015B Series debt ($175,000), offset with proposed 2018 lease acquisitions ($41,750 for backhoe and $53,750 for dump truck) purchased outright (no continuing lease obligations).

o Capital Outlays (Object 134 through 259) - proposed 2018 budget increase of

$1,019,756. Capital projects for 2018 are planned as follows:

Vehicles: -

• $28,000 for replacement of 2006 Ford F-250 (T2) Caretaker patrolling vehicle.

Page 68 of 153

• $50,000 for replacement of 1975 Chevrolet Flat Bed truck (T3), proposed as a used unit with low mileage.

• $28,000 for replacement of 2001 Dodge Ram 2500 (T42) Road Tool

truck.

Equipment:

• $90,000 estimated for meters, including $50,000 for annual change out/repair expectations for small residential/commercial meters (5/8” to 1”), and additional $40,000 for larger commercial and industrial meters (1.5” to 6”) that will need changed, per PUC requirements.

• $45,000 for replacement of 1985 Roscoe Roller (E54) with a Bomag

Roller unit.

Buildings and Facilities:

• $25,000 for concrete pad and encasing to relocate diesel and fuel tanks at LBS Dam for safety.

• $15,000 labor and $26,000 materials for installation of a concrete

floor and establishment of electric service for the LBS dam property barn.

Main and Lateral Replacement and Lining (majority correlated with

Columbia Gas, PennDOT, or Liquid Fuels paving plans) - each individually budgeted, since project accounts currently exist in the system:

• West Hanover and West Middle Streets - estimated $218,821

materials and professional services (all outsourced; represented final 25% of completion of project started in 2018) for approx. 4,500’ total (1) downsize of 10” main (from 1941) on W Hanover St (from Baltimore St to S Forney Ave) to 8” and (2) upgrade of 4” line (from 1898, last lined in 1997) on W Middle St (from Doss Alley to Centennial Ave) for fire protection and improved flow, as identified in Water Hydraulic Model.

• Baugher Drive - $25,000 labor and $40,000 materials for relaying

1,600’ of 12” main (from 1927) on Baugher Dr (from Earl St to Grant St), as a continuation from 2016 project work.

Page 69 of 153

• Baugher Drive - $12,000 material and $75,000 outsourced professional services for two road borings, each 60’ in length for 18” casing pipe, at creek crossings.

• A Street (Conewago Township) - $6,000 labor and $5,000 materials

for 300’ of 6” pipe (from 1963) tie-in to Maple Drive to eliminate dead end and resolve chlorine issues, fire coverage, pressure, and flow in the area, and provide alternative feed into Oak Hills housing development.

• Spring Avenue - $10,500 labor, $15,000 materials, and $40,000

outsourced paving/curb/ADA ramp work for upsizing 585’ of 4” main (from 1903) to 6” for quality, flow, and pressure, to complete job from 2014-2016 project (coordinate with Columbia Gas work/paving in 2019 for cost savings).

The following are included in Labor - Capital Outlay - New Distribution Mains

(06.448.00248.146600), and Capital Outlay - New Distribution Mains (Materials and Prof. Services) (06.448.00248.606625), related to budgeted projects without project accounts currently existing in system:

• S Franklin Street - $8,000 labor and $8,000 materials to lower 320’ of

4” main (from 1923) from two to four-foot depth to assist with temperature sensitivity. During lowering, pipe will be assessed for any potential rehabilitation.

The following are included in Labor - Capital Outlay - Cleaning and Lining

(06.448.00376.141903), Capital Outlay - Cleaning and Lining (Materials) (06.448.00376.201903), and Capital Outlay Prof. Services - Cleaning and Lining (06.448.00376.301903), related to budgeted projects without project accounts currently existing in system (several correlated with Columbia Gas, PennDOT, or Liquid Fuels paving plans):

• Pleasant Street - $25,000 labor, $8,000 materials, and $205,000 for

professional services (including $160,000 estimate for paving/curb/ADA ramp work) for cement lining 960 of 6” main line (from 1938) on Pleasant St (from York St to Baltimore St) (coordinate with Columbia Gas work/paving in 2019 for cost savings).

• Eagle Avenue - $16,800 labor, $45,000 materials, and $45,000 for

professional services for cement lining 776’ of 6”main line (from 1925) on Eagle Ave (from Pleasant St to York St).

Page 70 of 153

• Orchard Street - $5,000 labor, $16,800 materials, and $65,000 for professional services for cement lining 875’ of 6”main line (from 1926-1936) on Orchard St (from Eagle Ave to McAllister St).

• 4th Street - $15,500 labor, $9,000 materials, and $466,470 for

professional services (including $360,000 estimate for paving/curb/ADA ramp work) for cement lining 1,638 of 8” main line (from 1912) on 4th St (from Carlisle St to High St) (coordinate with Columbia Gas work/paving in 2019 for cost savings).

• John Street - $32,500 labor, $11,000 materials, and $137,410 for

professional services for cement lining 1,710’ of 8”main line (from 1926) on John St (from Fair Ave to Wirt Ave).

• Baer Avenue - $26,000 labor, $10,250 materials, and $111,475 for

professional services for cement lining 2,010’ of 6”main line (from 1925) on Baer Ave (from Fair Ave to Wirt Ave).

• Wayne Avenue - $24,000 labor, $11,000 materials, and $87,500 for

professional services for cement lining 925’ of 4”main line (from 1948) on Wayne Ave (from John St to Baer Ave).

• Wirt Avenue - $19,680 labor, $17,000 materials, and $130,650 for

professional services for cement lining 2,010’ of 6”main line (from 1954) on Wirt Ave (from Baer Ave to McAllister St).

Minimum Fund Balance and Financial Reserves Analysis Based on 2018 projected activities and 2019 proposed budgets, anticipated fund balance and financial reserves going into 2020 are $5,103,412. This represents just under 59% of the 2019 proposed expenditures, well above our minimum 25% fund balance and financial reserves policy ($2,174,516). While 2019’s capital plan is aggressive, it still provides for adequate reserves in light of significant capital investments in evaluation, including rehabilitation of the S&M Dam, radio-read water meter technology, well feasibility, and redundant lines for safe yield requirements, which will likely be (in part) funded by reserves and future debt service.

Page 71 of 153



09/18/2018 05:52 PMDate Prepared:09/18/2018Report Date:

06Account Table:

Alt. Sort Table:



Page 1 of 22

0.00

(83,838.00)

(365,000.00)

(93,637.00)

0.00

(83,838.00)

(365,000.00)

(93,637.00)

0.00

(83,838.00)

(365,000.00)

(93,637.00)


Org 355

Org 378

Dept 006

Dept 006

Dept 006

Prog

Prog

Prog

WATER REVENUE FUNDRevenueSTATE CAP. & OPER.GRANTS


WATER SYSTEM (REVENUES)

.

.

.

(91,250.00)

(89,074.00)

(91,250.00)

(89,074.00)

(91,250.00)

(89,074.00)

(91,250.00)

(89,074.00)

(91,250.00)

(89,074.00)

(91,250.00)

(89,074.00)

0.00

(89,074.00)

0.00

(89,074.00)

0.00

(89,074.00)

0.00

(123,512.00)

0.00

(123,512.00)

0.00

(123,512.00)

0.00

0.00

0.00

0.00

0.00

0.00

STATE - GRANTS


METERED REVENUE - DOMESTIC

06.006.35407.000040

06.006.38320.000511

06.006.37811.000300

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-100.00%

0.00%

-100.00%

0.00%

-100.00%

0.00%

Total

Total

Org 354

Org 355



Total

Total

Dept 006

Dept 006

.

.

Total

Total

Prog

Prog

Budget Budget

123,512.00

0.00

83,838.00

365,000.00

93,637.00

91,250.00

89,074.00

91,250.00

89,074.00

0.00

0.00 89,074.00

-100.00%

0.00%

Original

Per 1-12

2018

Page 72 of 153




06Account Table:

Alt. Sort Table:



Page 2 of 22

(7,465,899.85) (7,322,406.29)

(7,465,899.85) (7,322,406.29)

(7,465,899.85) (7,322,406.29)


Org 383

Dept 006

Dept 006

Prog

Prog

WATER REVENUE FUNDRevenueWATER SYSTEM (REVENUES)

NON-OPERATION REVENUE

.

.

(7,337,250.00)

(7,337,250.00)

(7,337,250.00)

(7,337,250.00)

(7,337,250.00)

(7,337,250.00)

(7,284,500.00)

(7,284,500.00)

(7,284,500.00)

(7,283,000.00)

(7,283,000.00)

(7,283,000.00)(4,980,201.42)

(4,980,201.42)

(4,980,201.42)

METERED REVENUE - DOMESTIC

METERED REVENUE - COMMERCIAL

METERED REVENUE - INDUSTRIAL

METERED REVENUE - PUBLIC

METERED REVENUE - PENALTIES

UNMETERED REVENUE - SALE OF WATER

UNMETERED REVENUE - PRIVATE FIRE PROTECTION

UNMETERED REVENUE - PUBLIC FIRE PROTECTION

MISCELLANEOUS

RENTS - TERRACE AVE (AT&T) CELL TOWER

RENTS - RAILROAD ST (VERIZON) CELL TOWER

06.006.37811.000300

06.006.37812.000301

06.006.37813.000302

06.006.37814.000304

06.006.37816.000315

06.006.37830.000310

06.006.37840.000309

06.006.37850.000311

06.006.38000.000314

06.006.34280.000501

06.006.34285.000501

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-0.72%

-0.72%

-0.72%

Total Org 378WATER SYSTEM (REVENUES)

Total Dept 006.

Total Prog

Budget Budget

4,160,000.00

835,000.00

1,680,000.00

115,000.00

21,500.00

40,000.00

290,000.00

123,000.00

18,500.00

16,791.00

4,211,274.14

847,668.79

1,786,054.19

124,609.08

21,647.56

44,359.38

283,889.48

122,982.21

23,415.02

16,946.51

4,153,403.80

830,819.49

1,712,394.68

123,722.13

22,028.72

43,215.78

292,037.52

123,352.29

21,431.88

16,790.52

4,150,000.00

850,000.00

1,725,000.00

125,000.00

19,000.00

40,000.00

287,500.00

122,750.00

18,000.00

16,791.00

4,150,000.00

850,000.00

1,725,000.00

125,000.00

19,000.00

40,000.00

287,500.00

122,750.00

18,000.00

16,791.00

2,909,412.75

574,538.55

1,082,864.28

77,683.59

15,156.67

32,967.07

195,841.71

82,342.80

9,394.00

11,193.68

4,160,000.00

835,000.00

1,680,000.00

115,500.00

22,500.00

40,000.00

290,000.00

123,000.00

18,500.00

16,791.00

0.24%

-1.76%

-2.60%

-7.60%

18.42%

0.00%

0.86%

0.20%

2.77%

0.00%

Original

Per 1-12

2018

Page 73 of 153




06Account Table:

Alt. Sort Table:



Page 3 of 22

(261,952.64) (290,716.41)

(261,952.64) (290,716.41)

(261,952.64) (290,716.41)


Org 387

Dept 006

Dept 006

Prog

WATER REVENUE FUNDRevenueNON-OPERATION REVENUE


.

.

(341,945.00)

(341,945.00)

(341,945.00)

(341,945.00)

(341,945.00)

(341,945.00)

(427,946.00)

(427,946.00)

(427,946.00)

(427,668.00)

(427,668.00)

(427,668.00)(298,286.38)

(298,286.38)

(298,286.38)

RENTS - RAILROAD ST (VERIZON) CELL TOWER

RENTS - TERRACE AVE (SHENTEL) CELL TOWER

RENTS - FILTER PLANT (TOWER CO) CELL TOWER

RENTS - OXFORD AVE (AT&T) CELL TOWER

RENTS - OXFORD AVE (SHENTEL) CELL TOWER

MISC - MERCHANDISING & JOBBING REVENUES

INTEREST

MISC - JOYCE BARDIN RESTITUTION

MISC - TIMBER/HAY SALES

MISC - RETIREES INSURANCE REIMBURSEMENTS

MISC - DEMAND RESPONSE

06.006.34285.000501

06.006.34290.000501

06.006.34292.000501

06.006.34297.000501

06.006.34298.000501

06.006.38313.000500

06.006.38314.000504

06.006.38315.000511

06.006.38318.000511

06.006.38327.000511

06.006.38330.000511

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

25.15%

25.15%

25.15%

Total Org 383NON-OPERATION REVENUE

Total Dept 006.

Total Prog

Budget Budget

8,785.00

18,662.00

16,248.00

17,280.00

18,662.00

152,500.00

115,000.00

240.00

63,500.00

8,296.57

17,107.20

14,875.21

15,840.00

18,403.20

94,109.38

18,274.91

240.00

27,125.00

23,201.56

7,533.10

8,835.47

18,662.40

14,016.71

17,280.00

18,662.40

94,124.66

59,744.77

240.00

2,501.00

39,858.48

0.00

8,785.00

18,662.00

15,775.00

17,280.00

18,662.00

160,000.00

35,000.00

240.00

0.00

50,750.00

0.00

8,785.00

18,662.00

15,775.00

17,280.00

18,662.00

160,000.00

35,000.00

240.00

0.00

50,750.00

0.00

5,943.60

13,996.80

11,743.02

11,520.00

13,996.80

115,810.93

82,406.61

160.00

2,250.90

29,264.04

0.00

8,785.00

18,662.00

15,775.00

17,280.00

18,662.00

160,000.00

130,000.00

240.00

2,251.00

39,500.00

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

271.42%

0.00%

100.00%

-22.16%

0.00%

Original

Per 1-12

2018

Page 74 of 153




06Account Table:

Alt. Sort Table:



Page 4 of 22

(107,546.83)

(2,400.00)

(34,236.83)

(99,491.00)

(107,546.83)

(2,400.00)

(34,236.83)

(99,491.00)

(107,546.83)

(2,400.00)

(34,236.83)

(99,491.00)


Org 391

Dept 006

Dept 006

Prog

Prog

WATER REVENUE FUNDRevenueCONTRIBUTIONS & DONATIONS


.

.

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

(3,093.00)

(11,495.00)

(3,093.00)

(11,495.00)

(3,093.00)

(11,495.00)

0.00

0.00

0.00

0.00

0.00

0.00

(3,092.71)

(11,495.00)

(3,092.71)

(11,495.00)

(3,092.71)

(11,495.00)

CONTRIBUTED CAPITAL

DEVELOPER ASSESSMENTS - CONSTRUCTION

MISC - SALE OF REAL ESTATE

06.006.35970

06.006.38707

06.006.39000.000207

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Total

Total

Org 387

Org 391



Total

Total

Dept 006

Dept 006

.

.

Total

Total

Prog

Prog

Budget Budget

2,961.88

104,584.95

2,400.00

34,236.83

0.00

99,491.00

0.00

0.00

0.00

0.00

0.00

0.00

3,092.71

0.00

11,495.00

3,093.00

11,495.00

100.00%

0.00%

100.00%

Original

Per 1-12

2018

Page 75 of 153




06Account Table:

Alt. Sort Table:



Page 5 of 22

(7,921,637.32) (8,205,487.53)

Fund 06Type R

WATER REVENUE FUNDRevenue

(7,859,519.00) (7,859,519.00) (7,816,108.00) (7,834,180.00)(5,293,075.51)

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-0.55%

Total Type RRevenue

Budget Budget

Original

Per 1-12

2018

Page 76 of 153




06Account Table:

Alt. Sort Table:



Page 6 of 22


WATER REVENUE FUNDExpenseWATER SYSTEMWATER SYSTEMOPERATIONS & MAINTENANCE

LABOR - DAMS & WELLS

LABOR - LBS DAM

LABOR - PATROLLING DAMS (OVERTIME)

UTILITIES - GASOLINE & DIESEL - DAMS & WELLS

UTILITIES - GASOLINE & DIESEL - LBS DAM

MATERIALS & SUPPLIES - DAMS & WELLS

MATERIALS & SUPPLIES - LBS DAM

MATERIALS & SUPPLIES - RAW WATER INTAKES

MATERIALS & SUPPLIES - CLEAR LAKE

MATERIALS & SUPPLIES - SLAGLE RUN P.S.

UTILITIES - GARBAGE - DAMS & WELLS

UTILITIES - GARBAGE - LBS DAM

MATERIALS & SUPPLIES - UNIFORM CLEANING & REPAIRS - S&M DAM

MATERIALS & SUPPLIES - UNIFORM CLEANING & REPAIRS - LBS DAM

UTILITIES - TELEPHONE - DAMS & WELLS

UTILITIES - TELEPHONE - LBS DAM

UTILITIES - TELEPHONE - RAW WATER INTAKES

UTILITIES - ELECTRIC - DAMS & WELLS

UTILITIES - ELECTRIC - RAW WATER INTAKES

06.448.00350.001401.0001

06.448.00350.001401.0002

06.448.00350.001401.0008

06.448.00351.002006.0001

06.448.00351.002006.0002

06.448.00351.002007.0001

06.448.00351.002007.0002

06.448.00351.002007.0004

06.448.00351.002007.0005

06.448.00351.002007.0006

06.448.00351.003002.0001

06.448.00351.003002.0002

06.448.00351.003003.0001

06.448.00351.003003.0002

06.448.00351.003004.0001

06.448.00351.003004.0002

06.448.00351.003004.0003

06.448.00351.003005.0002

06.448.00351.003005.0003

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

232,000.00

6,000.00

14,000.00

4,000.00

3,640.00

1,750.00

1,000.00

3,000.00

135,690.53

170,331.49

26,732.81

1,158.45

1,158.42

540.70

1,050.51

0.00

370.00

0.00

1,818.59

1,818.56

525.60

525.60

755.49

504.48

1,107.19

1,501.43

91,462.92

115,846.53

0.00

1,353.56

1,353.59

1,276.79

2,666.58

282.23

0.00

0.00

1,818.57

1,818.57

448.94

448.93

500.88

520.04

552.99

2,518.30

107,500.00

113,750.00

0.00

3,500.00

3,500.00

2,500.00

2,500.00

2,000.00

1,000.00

1,000.00

1,820.00

1,820.00

700.00

700.00

700.00

700.00

1,000.00

2,500.00

107,500.00

113,750.00

0.00

3,500.00

3,500.00

2,500.00

2,500.00

2,000.00

1,000.00

1,000.00

1,820.00

1,820.00

700.00

700.00

700.00

700.00

1,000.00

2,500.00

78,926.18

81,975.77

0.00

1,425.80

1,425.78

0.00

2,828.26

0.00

0.00

0.00

1,363.92

1,363.93

269.28

269.28

375.66

378.36

371.55

1,693.39

109,000.00

116,000.00

2,000.00

2,000.00

2,000.00

8,500.00

1,819.00

1,819.00

550.00

550.00

505.00

505.00

1,000.00

2,750.00

1.39%

1.97%

0.00%

-42.85%

-42.85%

-20.00%

240.00%

-100.00%

-100.00%

-100.00%

-0.05%

-0.05%

-21.42%

-21.42%

-27.85%

-27.85%

0.00%

10.00%

Original

Per 1-12

2018

Page 77 of 153




06Account Table:

Alt. Sort Table:



Page 7 of 22



UTILITIES - ELECTRIC - RAW WATER INTAKES

UTILITIES - ELECTRIC - KITZMILLERS

UTILITIES - STORMWATER USER FEES - SLAGLE RUN P.S.

UTILITIES - STORMWATER USER FEES - DAMS & WELLS

UTILITIES - CELL PHONE - S&M DAM

UTILITIES - CELL PHONE - LBS DAM

LABOR - REPAIRS & MAINT. - DAMS & WELLS

LABOR - REPAIRS & MAINT. - LBS DAM

LABOR - REPAIRS & MAINT. - RAW WATER INTAKES

LABOR - REPAIRS & MAINT. - CLEAR LAKE

LABOR - REPAIRS & MAINT. - SLAGLE RUN P.S.

LABOR - REPAIRS & MAINT. - VALVE MAINT. - LBS DAM

LABOR - REPAIRS & MAINT. - CARETAKERS HOUSES

LABOR - REPAIRS & MAINT. - CARETAKERS HOUSE - LBS DAM

REPAIRS & MAINT. - DAMS & WELLS

REPAIRS & MAINT. - LBS DAM

REPAIRS & MAINT. - SLAGLE RUN P.S.

REPAIRS & MAINT. - M&E - S&M DAM

REPAIRS & MAINT. - M&E - LBS DAM

06.448.00351.003005.0003

06.448.00351.003005.0004

06.448.00351.003042.0003

06.448.00351.003042.0013

06.448.00351.003044.0001

06.448.00351.003044.0002

06.448.00353.001420.0001

06.448.00353.001420.0002

06.448.00353.001420.0004

06.448.00353.001420.0005

06.448.00353.001420.0007

06.448.00353.001422.0002

06.448.00353.001431.0006

06.448.00353.001431.0007

06.448.00353.002007.0001

06.448.00353.002007.0002

06.448.00353.002007.0006

06.448.00353.002020.0001

06.448.00353.002020.0002

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

10,000.00

80.00

1,300.00

5,000.00

1,500.00

1,000.00

30,000.00

6,424.57

783.72

0.00

0.00

172.37

172.35

107.40

1,899.47

0.00

195.37

1,311.28

225.59

0.00

0.00

731.86

1,397.97

661.50

2,547.12

9,005.49

1,051.09

79.19

0.00

191.94

176.38

49.12

1,777.63

0.00

0.00

381.08

0.00

0.00

0.00

277.97

311.69

0.00

2,693.34

7,500.00

1,500.00

80.00

0.00

250.00

250.00

250.00

3,500.00

500.00

500.00

500.00

0.00

1,000.00

1,000.00

5,000.00

5,000.00

0.00

10,000.00

7,500.00

1,500.00

80.00

0.00

250.00

250.00

250.00

3,500.00

500.00

500.00

500.00

0.00

1,000.00

1,000.00

5,000.00

5,000.00

0.00

10,000.00

4,623.02

653.83

39.60

0.00

104.43

104.42

84.66

930.30

0.00

0.00

231.85

0.00

0.00

0.00

1,332.06

1,135.35

0.00

4,414.98

8,000.00

1,250.00

80.00

1,300.00

175.00

175.00

150.00

2,000.00

400.00

5,000.00

5,000.00

7,000.00

6.66%

-16.66%

0.00%

100.00%

-30.00%

-30.00%

-40.00%

-42.85%

-100.00%

-100.00%

-20.00%

0.00%

-100.00%

-100.00%

0.00%

0.00%

0.00%

-30.00%

Original

Per 1-12

2018

Page 78 of 153




06Account Table:

Alt. Sort Table:



Page 8 of 22



REPAIRS & MAINT. - M&E - LBS DAM

REPAIRS & MAINT. - RAW WATER INTAKES

REPAIRS & MAINT. - M&E - CLEAR LAKE

REPAIRS & MAINT. - M&E - CARETAKERS HOUSES

REPAIRS & MAINT. - M&E - CARETAKERS HOUSE #3

REPAIRS & MAINT. - M&E - SLAGLE RUN P.S.

REPAIRS & MAINT. - VALVE MAINTENANCE - S&M DAM

REPAIRS & MAINT. - LOTS - S&M DAM

REPAIRS & MAINT. - LOTS - LBS DAM

LABOR - WATER FILTER PLANT

MATERIALS & SUPPLIES - WATER TESTING - PLANT

MATERIALS & SUPPLIES - PLANT

UTILITIES - GAS (HEAT) - PLANT

MATERIALS & SUPPLIES - LABORATORY - PLANT

MATERIALS & SUPPLIES - CHEMICAL EQUIP. - PLANT

UTILITIES - DIESEL FUEL (GENERATOR) - PLANT

MATERIALS & SUPPLY - BOILER REPAIR - PLANT

MATERIALS & SUPPLY - CHEMICALS - PLANT

UTILITIES - GARBAGE - PLANT

06.448.00353.002020.0002

06.448.00353.002020.0004

06.448.00353.002020.0005

06.448.00353.002020.0006

06.448.00353.002020.0007

06.448.00353.002020.0009

06.448.00353.002022.0001

06.448.00353.002024.0001

06.448.00353.002024.0002

06.448.00354.001401

06.448.00355.002005

06.448.00355.002007.0008

06.448.00355.002008.0008

06.448.00355.002009.0008

06.448.00355.002010.0008

06.448.00355.002018.0008

06.448.00355.002028.0008

06.448.00355.002040.0008

06.448.00355.003002.0008

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

7,000.00

3,000.00

293,750.00

30,000.00

28,000.00

14,000.00

4,000.00

350,000.00

5,896.71

194.42

304.90

727.95

857.35

9,278.59

0.00

0.00

0.00

278,626.91

21,468.15

7,794.93

6,302.77

7,224.89

736.00

0.00

179.78

173,250.55

4,628.94

53.40

0.00

3,144.83

102.51

935.21

106.45

68.10

1,427.93

287,481.58

27,266.07

9,017.75

6,816.37

9,879.71

175.87

0.00

238.00

182,404.97

10,000.00

800.00

500.00

2,000.00

1,000.00

2,000.00

0.00

0.00

0.00

292,500.00

36,560.00

12,000.00

15,000.00

11,000.00

3,000.00

4,000.00

600.00

250,000.00

10,000.00

800.00

500.00

2,000.00

1,000.00

2,000.00

0.00

0.00

0.00

292,500.00

36,560.00

12,000.00

15,000.00

11,000.00

3,000.00

4,000.00

600.00

250,000.00

7,234.71

634.94

0.00

290.64

0.00

1,044.88

0.00

0.00

0.00

204,640.02

16,409.00

4,188.94

5,312.75

11,451.01

0.00

0.00

0.00

104,615.35

10,000.00

1,270.00

1,000.00

500.00

2,090.00

290,750.00

23,600.00

8,000.00

10,626.00

12,500.00

750.00

250.00

342,500.00

0.00%

58.75%

-100.00%

-50.00%

-50.00%

4.50%

0.00%

0.00%

0.00%

-0.59%

-35.44%

-33.33%

-29.16%

13.63%

-75.00%

-100.00%

-58.33%

37.00%

Original

Per 1-12

2018

Page 79 of 153




06Account Table:

Alt. Sort Table:



Page 9 of 22



UTILITIES - GARBAGE - PLANT

MATERIALS & SUPPLIES - UNIFORM CLEANING & REPAIRS - PLANT

UTILITIES - TELEPHONE - PLANT

UTILITIES - ELECTRIC - PLANT

UTILITIES - SEWER - PLANT

UTILITIES - STORMWATER USER FEES - PLANT

UTILITIES - CELL PHONE - PLANT

UTILITIES - CABLE & INTERNET - PLANT

LABOR - REPAIRS & MAINT. - PLANT

REPAIRS & MAINT. - PLANT

REPAIRS & MAINT. - SUPPLY EQUIP. - PLANT

REPAIRS & MAINT. - FILTERS - PLANT

REPAIRS & MAINT. - ACCESS ROAD - PLANT

REPAIRS & MAINT. - FILTER BLDG. - PLANT

REPAIRS & MAINT. - SUPPLY BLDG. - PLANT

REPAIRS & MAINT. - INTERIOR PAINT - PLANT

LABOR - PUMPING STATION (P.S.)

MATERIALS & SUPPLIES - PUMPING STATION (P.S.)

UTILITIES - GAS (HEAT) - P.S.

06.448.00355.003002.0008

06.448.00355.003003.0008

06.448.00355.003004.0008

06.448.00355.003005.0008

06.448.00355.003009

06.448.00355.003042.0008

06.448.00355.003044.0008

06.448.00355.003045.0008

06.448.00356.001430.0008

06.448.00356.002020.0008

06.448.00356.002030.0008

06.448.00356.002030.0015

06.448.00356.002030.0016

06.448.00356.002030.0017

06.448.00356.002031.0008

06.448.00356.002038.0008

06.448.00362.001401

06.448.00365.002007.0010

06.448.00365.002008.0010

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

1,819.00

1,400.00

70,000.00

110,000.00

1,901.00

700.00

37,000.00

16,500.00

279,500.00

9,000.00

1,818.57

675.84

1,506.56

62,056.52

216,382.10

0.00

350.89

342.00

35,490.43

133.86

7,551.75

0.00

0.00

0.00

993.97

181.75

263,770.58

7,700.39

1,818.57

674.96

1,451.14

63,024.08

112,490.33

1,900.56

155.72

500.87

32,345.56

256.50

8,147.90

0.00

0.00

0.00

0.00

76.16

272,121.71

9,193.70

1,820.00

1,000.00

1,400.00

75,000.00

115,000.00

2,000.00

200.00

650.00

36,500.00

400.00

12,000.00

300.00

1,000.00

1,000.00

500.00

0.00

276,000.00

9,000.00

1,820.00

1,000.00

1,400.00

75,000.00

115,000.00

2,000.00

200.00

650.00

36,500.00

400.00

12,000.00

300.00

1,000.00

1,000.00

500.00

0.00

276,000.00

9,000.00

1,818.57

480.26

977.29

34,849.50

44,773.89

950.40

106.81

472.05

23,374.87

166.92

9,599.76

0.00

0.00

0.00

301.11

0.00

193,710.39

3,985.58

1,819.00

675.00

1,400.00

64,500.00

110,000.00

1,901.00

200.00

630.00

33,250.00

250.00

12,000.00

500.00

268,750.00

6,500.00

-0.05%

-32.50%

0.00%

-14.00%

-4.34%

-4.95%

0.00%

-3.07%

-8.90%

-37.50%

0.00%

-100.00%

-100.00%

-100.00%

0.00%

0.00%

-2.62%

-27.77%

Original

Per 1-12

2018

Page 80 of 153




06Account Table:

Alt. Sort Table:



Page 10 of 22



UTILITIES - GAS (HEAT) - P.S.

UTILITIES - DIESEL FUEL (GENERATOR) - P.S.

MATERIALS & SUPPLIES - BOILER REPAIR - P.S.

MATERIALS & SUPPLIES - UNIFORM CLEANING & REPAIRS - P.S.

UTILITIES - TELEPHONE - P.S.

UTILITIES - CELL PHONE - P.S.

UTILITIES - CABLE & INTERNET - P.S.

UTILITIES - ELECTRIC - P.S.

LABOR - REPAIRS & MAINT. - P.S.

REPAIRS & MAINT. - P.S.

REPAIRS & MAINT. - BLDG. MAINT. - P.S.

REPAIRS & MAINT. - PUMP MAINT. - P.S.

REPAIRS & MAINT. - INTERIOR PAINTING - P.S.

LABOR - DISTRIBUTION & MAINS (BUCKET)

LABOR - DISTRIBUTION/FLUSHING

LABOR - METER DEPT. (BUCKET)

MATERIALS & SUPPLIES - STREET DEPT.

MATERIALS & SUPPLIES - UNIFORM CLEANING & REPAIRS - STREET DEPT.

UTILITIES - TELEPHONE - STREET DEPT.

06.448.00365.002008.0010

06.448.00365.002018.0010

06.448.00365.002028.0010

06.448.00365.003003.0010

06.448.00365.003004.0010

06.448.00365.003044.0010

06.448.00365.003045.0010

06.448.00366.003005.0010

06.448.00367.001430.0010

06.448.00367.002030.0010

06.448.00367.002031.0010

06.448.00367.002032.0010

06.448.00367.002038.0010

06.448.00368.001401.0011

06.448.00368.001401.0035

06.448.00369.001401

06.448.00371.002007

06.448.00371.003003

06.448.00371.003004

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

14,000.00

4,000.00

1,400.00

700.00

205,000.00

37,000.00

15,000.00

145,000.00

135,500.00

25,000.00

1,500.00

6,302.77

0.00

1,096.01

675.84

1,506.54

350.89

342.00

201,517.83

34,284.54

3,000.24

507.74

635.65

181.71

0.00

108,300.52

135,076.52

16,937.64

1,480.18

6,816.38

0.00

1,729.83

674.96

1,451.14

155.72

500.87

207,318.99

32,290.78

2,821.99

0.00

6,180.15

76.15

0.00

109,558.35

139,455.36

20,592.22

1,555.84

15,000.00

4,000.00

1,500.00

1,000.00

1,400.00

200.00

650.00

225,000.00

36,500.00

9,000.00

1,000.00

5,000.00

0.00

0.00

105,547.00

135,500.00

25,000.00

1,500.00

15,000.00

4,000.00

1,500.00

1,000.00

1,400.00

200.00

650.00

225,000.00

36,500.00

9,000.00

1,000.00

5,000.00

0.00

0.00

105,547.00

135,500.00

25,000.00

1,500.00

5,312.75

0.00

793.41

480.26

977.28

106.80

472.05

113,098.18

23,374.88

5,936.52

301.10

228.13

0.00

59.90

93,713.16

91,489.76

19,109.21

1,172.52

10,626.00

1,500.00

675.00

1,400.00

200.00

630.00

180,000.00

33,250.00

7,500.00

600.00

2,000.00

112,500.00

135,500.00

25,000.00

1,500.00

-29.16%

-100.00%

0.00%

-32.50%

0.00%

0.00%

-3.07%

-20.00%

-8.90%

-16.66%

-40.00%

-60.00%

0.00%

0.00%

6.58%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 81 of 153




06Account Table:

Alt. Sort Table:



Page 11 of 22



UTILITIES - TELEPHONE - STREET DEPT.

PROF. SERVICES - LOCATES - STREET DEPT.

MATERIALS & SUPPLIES - METER DEPT.

MATERIALS & SUPPLIES - UNIFORM CLEANING & REPAIRS - METER DEPT.

UTILITIES - TELEPHONE - METER DEPT.

UTILITIES - CELL PHONE - SCADA SYSTEM COMMUNICATIONS

UTILITIES - ELECTRIC - TANKS

UTILITIES - ELECTRIC - OXFORD AVE. - DISTRIB. DEPT.

UTILITIES - GAS (HEAT) - PARRS - DISTRIB. DEPT.

LABOR - GRATUITOUS SERVICES - METER DEPT.

MATERIALS & SUPPLIES - GRATUITOUS SERVICES - DISTRIB. DEPT.

LABOR - REPAIRS & MAINT. - TRANSMISSION MAINS

MATERIALS & SUPPLIES - TRANSMISSION MAINS

LABOR - REPAIRS & MAINT. - DISTRIBUTION MAINS

MATERIALS & SUPPLIES - CLEANING - DISTRIBUTION MAINS

MATERIALS & SUPPLIES - DISTRIBUTION MAINS

PROF. SERVICES - CLEANING & LINING - DISTRIBUTION MAINS

LABOR - SERVICE LINES

LABOR - WATER HAULING STATION

06.448.00371.003004

06.448.00371.003004.0020

06.448.00372.002007

06.448.00372.003003

06.448.00372.003004

06.448.00373.003004.0036

06.448.00373.003005.0032

06.448.00373.003005.0033

06.448.00373.003008.0036

06.448.00374.001401

06.448.00374.002007

06.448.00375.001420

06.448.00375.002020

06.448.00376.001420

06.448.00376.002019

06.448.00376.002020

06.448.00376.003019

06.448.00377.001420

06.448.00377.001420.0025

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

400.00

2,000.00

1,000.00

275.00

7,500.00

2,000.00

500.00

500.00

128,500.00

50,000.00

75,000.00

363.12

1,401.51

2,933.48

891.76

242.28

1,356.04

493.53

768.21

376.06

127.08

83.50

1,291.88

0.00

112,928.88

0.00

24,960.59

0.00

84,394.50

363.12

1,028.73

3,649.70

906.88

242.28

2,917.78

669.97

996.28

320.62

0.00

90.00

3,036.35

3,506.00

124,974.37

0.00

34,784.83

20,390.42

53,505.46

400.00

2,200.00

0.00

1,000.00

275.00

6,000.00

600.00

1,000.00

500.00

250.00

500.00

4,000.00

15,000.00

87,500.00

13,000.00

30,000.00

30,000.00

52,500.00

400.00

2,200.00

0.00

1,000.00

275.00

6,000.00

600.00

1,000.00

500.00

250.00

500.00

4,000.00

15,000.00

87,500.00

13,000.00

30,000.00

30,000.00

52,500.00

272.34

588.86

0.00

683.78

181.71

4,741.65

330.61

583.33

216.66

0.00

394.60

1,217.12

0.00

94,292.76

0.00

18,376.81

0.00

50,511.68

375.00

1,250.00

1,000.00

250.00

7,500.00

700.00

1,000.00

500.00

500.00

2,500.00

131,000.00

30,000.00

75,000.00

-6.25%

-43.18%

0.00%

0.00%

-9.09%

25.00%

16.66%

0.00%

0.00%

-100.00%

0.00%

-37.50%

-100.00%

49.71%

-100.00%

0.00%

-100.00%

42.85%

Original

Per 1-12

2018

Page 82 of 153




06Account Table:

Alt. Sort Table:



Page 12 of 22



LABOR - WATER HAULING STATION

MATERIALS & SUPPLIES - SERVICE LINES

MATERIALS & SUPPLIES - WATER HAULING STATION

LABOR - TANKS & RESERVOIRS

MATERIALS & SUPPLIES - TANKS & RESERVOIRS

LABOR - METER MAINTENANCE

MATERIALS & SUPPLIES - METER DEPT.

UTILITIES - WATER & SEWER - TANGER BLDG. - METER DEPT.

UTILITIES - SEWER - TANGER BLDG. - METER DEPT.

LABOR - FIRE HYDRANTS

MATERIALS & SUPPLIES - FIRE HYDRANTS

LABOR - BOROUGH MANAGER

LABOR - ADMINISTRATIVE STAFF

MATERIALS & SUPPLIES - OFFICE SUPPLIES

DUES, TRAINING, PERMITS, & MEMBERSHIPS


TRANSFER TO EQUIPMENT FUND - COMPUTERS

MATERIALS & SUPPLIES - OFFICE & RENTAL EXPENSES

UTILITIES - TELEPHONE - OFFICE

06.448.00377.001420.0025

06.448.00377.002020

06.448.00377.002020.0025

06.448.00378.001420

06.448.00378.002020

06.448.00379.001420

06.448.00379.002020

06.448.00379.300619

06.448.00379.300719

06.448.00380.001420

06.448.00380.002020

06.448.00382.130115

06.448.00383.140115

06.448.00384.200715

06.448.00386.200700

06.448.00387.002700

06.448.00387.002710

06.448.00387.200715

06.448.00387.300415

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

500.00

20,000.00

500.00

12,500.00

7,500.00

130,000.00

25,000.00

3,600.00

15,500.00

7,500.00

37,150.00

375,500.00

3,000.00

1,500.00

10,000.00

10,000.00

1,000.00

109.32

14,121.02

210.45

11,431.77

2,513.00

125,106.11

19,098.79

2,734.49

310.50

11,369.37

5,057.09

37,117.35

252,786.44

1,272.12

435.00

8,274.97

35,000.00

7,616.67

1,746.11

569.66

13,020.05

620.19

12,700.95

6,557.35

121,717.22

26,805.58

2,696.00

222.75

10,018.69

3,047.12

40,340.71

259,832.90

343.22

538.34

6,920.82

0.00

6,638.88

731.44

1,000.00

25,000.00

500.00

13,500.00

7,500.00

137,500.00

25,000.00

3,100.00

500.00

15,500.00

8,000.00

31,250.00

295,500.00

4,000.00

1,500.00

10,000.00

0.00

10,000.00

750.00

1,000.00

25,000.00

500.00

13,500.00

7,500.00

137,500.00

25,000.00

3,100.00

500.00

15,500.00

8,000.00

31,250.00

295,500.00

4,000.00

1,500.00

10,000.00

0.00

10,000.00

750.00

0.00

11,008.00

245.00

7,450.72

7,787.05

89,894.40

10,287.82

1,378.46

127.01

12,507.05

2,944.32

24,957.67

212,008.79

52.99

321.00

5,740.48

0.00

3,724.53

562.37

500.00

15,000.00

500.00

11,500.00

7,500.00

132,500.00

25,000.00

2,850.00

350.00

15,500.00

5,500.00

36,050.00

302,500.00

2,500.00

850.00

8,000.00

8,000.00

750.00

-50.00%

-40.00%

0.00%

-14.81%

0.00%

-3.63%

0.00%

-8.06%

-30.00%

0.00%

-31.25%

15.36%

2.36%

-37.50%

-43.33%

-20.00%

0.00%

-20.00%

0.00%

Original

Per 1-12

2018

Page 83 of 153




06Account Table:

Alt. Sort Table:



Page 13 of 22



DATA PROCESSING MATERIALS, SUPPLIES, & PROF. SERVICES

RENTS - OFFICE RENT (GENERAL FUND)

ADVERTISING

MATERIALS & SUPPLIES - POSTAGE - OFFICE

RENTS - EQUIPMENT RENTAL - OFFICE

PROF. SERVICES - ACCOUNTING & AUDITING - OFFICE

PROF. SERVICES - RATE CASE ENGINEERING & RELATED SUPPLIES

TRANSFER TO EQUIPMENT FUND - CODE RED NOTIFICATION CONTRACT (4YR)

LABOR - PIPE YARD - DISTRIB. MAINS

LABOR - SHED - DISTRIB. MAINS

LABOR - PUBLIC WORKS MECHANICS

LABOR - PUBLIC WORKS MECHANICS (MISC.)


MATERIALS & SUPPLIES - PIPE YARD

MATERIALS & SUPPLIES - TANGER BUILDING

UTILITIES - DIESEL FUEL


REPAIRS & MAINT. - EQUIPMENT

REPAIRS & MAINT. - SHED

06.448.00387.301115

06.448.00387.301215

06.448.00387.301315

06.448.00387.301415

06.448.00387.301515

06.448.00387.301615

06.448.00387.301715

06.448.00387.301815

06.448.00388.140116

06.448.00388.140117

06.448.00388.140118

06.448.00388.140119

06.448.00388.200618

06.448.00388.200716

06.448.00388.200720

06.448.00388.201819

06.448.00388.202018

06.448.00388.202019

06.448.00388.203517

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

7,500.00

103,540.00

3,000.00

35,000.00

1,500.00

12,400.00

5,500.00

20,000.00

50,000.00

27,500.00

1,000.00

2,000.00

15,000.00

17,500.00

25,000.00

3,393.97

53,204.18

1,093.37

31,073.77

1,198.00

12,075.00

0.00

12,240.00

7,521.50

13,440.15

32,846.24

9,965.85

18,059.90

0.00

1,829.75

7,682.16

16,483.37

11,105.97

5,343.56

77,429.00

1,936.82

31,181.41

898.50

13,820.00

0.00

0.00

8,111.08

18,680.34

35,926.80

13,996.24

17,441.24

0.00

1,335.00

9,885.54

14,124.35

34,650.25

6,000.00

91,962.00

3,000.00

40,000.00

1,600.00

13,200.00

150,000.00

0.00

5,500.00

20,000.00

34,500.00

12,500.00

30,000.00

3,000.00

2,000.00

15,000.00

15,000.00

25,000.00

6,000.00

91,962.00

3,000.00

40,000.00

1,600.00

13,200.00

150,000.00

0.00

5,500.00

20,000.00

34,500.00

12,500.00

30,000.00

3,000.00

2,000.00

15,000.00

15,000.00

25,000.00

5,368.07

68,971.50

1,316.53

29,891.81

259.50

14,400.00

0.00

0.00

3,814.16

12,613.38

28,920.48

5,346.68

14,743.64

0.00

1,159.99

7,316.71

17,299.60

14,896.79

7,500.00

91,962.00

2,500.00

35,000.00

1,000.00

14,400.00

5,000.00

18,000.00

42,000.00

8,000.00

20,000.00

2,000.00

10,000.00

18,500.00

20,000.00

25.00%

0.00%

-16.66%

-12.50%

-37.50%

9.09%

-100.00%

0.00%

-9.09%

-10.00%

21.73%

-36.00%

-33.33%

-100.00%

0.00%

-33.33%

23.33%

-20.00%

Original

Per 1-12

2018

Page 84 of 153




06Account Table:

Alt. Sort Table:



Page 14 of 22



REPAIRS & MAINT. - SHED

REPAIRS & MAINT. - TOOL SHED - R/R ST


UTILITIES - TELEPHONE - TANGER BUILDING

UTILITIES - ELECTRIC - TOOL SHED - R/R ST

UTILITIES - ELECTRIC - TOOL SHED - TANGER BUILDING

UTILITIES - WATER - TOOL SHED - R/R ST

UTILITIES - WATER, SEWER & STORMWATER - TOOL SHED - TANGER BUILDING

UTILITIES - SEWER - TOOL SHED - R/R ST

UTILITIES - SEWER - TOOL SHED - TANGER BUILDING

UTILITIES - GAS (HEAT) - TOOL SHED - R/R ST

UTILITIES - GAS (HEAT) - TANGER BUILDING

UTILITIES - GARBAGE - TANGER

UTILITIES - WATER - R/R ST PIPE YARD

UTILITIES - CABLE & INTERNET - TANGER BUILDING

UTILITIES - CELL PHONES

TAXES - CELL TOWER PROPERTY TAXES

PROF. SERVICES - SPECIAL LEGAL SERVICES

PROF. SERVICES - RATE CASE LEGAL & RELATED SUPPLIES

06.448.00388.203517

06.448.00388.203617

06.448.00388.203618

06.448.00388.300419

06.448.00388.300517

06.448.00388.300518

06.448.00388.300617

06.448.00388.300619

06.448.00388.300717

06.448.00388.300719

06.448.00388.300817

06.448.00388.300818

06.448.00388.300819

06.448.00388.300917

06.448.00388.304018

06.448.00388.304417

06.448.00390.404600

06.448.00392.304700

06.448.00392.304702

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

3,750.00

1,650.00

8,000.00

2,200.00

5,500.00

4,500.00

1,250.00

1,500.00

4,000.00

65.00

315.00

654.80

452.48

1,121.26

4,653.96

150.04

358.79

216.00

151.20

1,113.89

3,122.49

0.00

106.20

971.38

1,048.13

2,752.57

225.00

0.00

0.00

2,192.28

1,479.89

1,357.96

4,538.52

158.30

364.41

232.20

193.73

1,000.36

3,323.06

1,212.66

115.68

923.63

717.80

2,815.46

0.00

0.00

0.00

1,500.00

1,650.00

1,250.00

10,000.00

200.00

1,000.00

325.00

325.00

2,000.00

5,500.00

1,650.00

150.00

1,250.00

1,500.00

4,000.00

2,500.00

0.00

0.00

1,500.00

1,650.00

1,250.00

10,000.00

200.00

1,000.00

325.00

325.00

2,000.00

5,500.00

1,650.00

150.00

1,250.00

1,500.00

4,000.00

2,500.00

0.00

0.00

720.76

1,062.51

643.00

2,323.89

0.00

191.97

0.00

84.17

43.40

3,370.34

1,865.51

85.97

671.44

566.24

3,372.88

1,039.67

1,500.00

1,500.00

1,000.00

5,000.00

500.00

200.00

43.00

5,000.00

2,750.00

150.00

1,000.00

1,250.00

4,000.00

1,040.00

0.00%

0.00%

0.00%

-9.09%

-20.00%

-50.00%

-100.00%

-50.00%

-100.00%

-38.46%

-97.85%

-9.09%

66.66%

0.00%

-20.00%

-16.66%

0.00%

-58.40%

Original

Per 1-12

2018

Page 85 of 153




06Account Table:

Alt. Sort Table:



Page 15 of 22

4,006,563.54 3,916,788.68


Prog 2


CAPITAL OUTLAY

4,727,508.00 4,727,508.00 4,243,045.00 4,787,717.00 2,906,557.76

PROF. SERVICES - RATE CASE LEGAL & RELATED SUPPLIES


PROF. SERVICES - LEGAL SERVICES





BENEFITS/TAXES - RETIREE PRESCRIPTIONS INSURANCE

BENEFITS/TAXES - RETIREE HEALTH & HOSPITALIZATION INSURANCE


LABOR - REPAIRS & MAINT. - PROPERTY

LABOR - MERCHANDISING & JOBBING

MATERIALS & SUPPLIES - MERCHANDISING & JOBBING

MISC - CONTRIBUTION TO PLEASANT HILL VFD - FIRE PREVENTION

PROF. SERVICES - ENGINEERING & ARCHITECTURAL SERVICES - PRELIM. CHARGES

LABOR - CAPITAL OUTLAY - LBS PARKING LOT

06.448.00392.304702

06.448.00392.304703

06.448.00392.304704

06.448.00396.304921

06.448.00396.304922

06.448.00396.304923

06.448.00396.304924

06.448.00396.304926

06.448.00396.304927

06.448.00397.305028

06.448.00401.140100

06.448.00550.140100

06.448.00550.200700

06.448.00559.305100

06.448.00134.308100

06.448.00208.140172

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-10.25%


Budget Budget

6,500.00

890,000.00

66,750.00

50,000.00

5,800.00

63,500.00

123,512.00

13,500.00

50,000.00

75,000.00

45,000.00

0.00

0.00

5,015.64

683,963.47

51,228.32

70,862.03

4,921.57

7,776.00

15,055.12

83,838.00

11,212.14

16,808.70

47,552.04

2,500.00

31,682.13

0.00

0.00

0.00

5,015.64

725,706.06

45,163.86

49,938.00

5,131.74

7,776.00

32,073.16

93,637.00

11,501.82

15,934.65

46,871.50

0.00

38,585.80

0.00

150,000.00

15,000.00

6,500.00

765,000.00

54,500.00

55,000.00

5,500.00

8,750.00

42,000.00

89,074.00

11,750.00

45,000.00

115,000.00

0.00

40,000.00

0.00

150,000.00

15,000.00

6,500.00

765,000.00

54,500.00

55,000.00

5,500.00

8,750.00

42,000.00

89,074.00

11,750.00

45,000.00

115,000.00

0.00

40,000.00

0.00

0.00

0.00

3,529.38

588,552.62

44,170.25

43,111.00

3,911.45

5,752.00

23,269.61

89,074.00

8,306.34

40,936.26

35,857.48

0.00

30,997.27

4,181.62

15,000.00

6,000.00

739,000.00

44,170.00

43,111.00

5,350.00

8,000.00

31,500.00

89,074.00

12,000.00

53,500.00

50,000.00

45,000.00

4,182.00

-100.00%

0.00%

-7.69%

-3.39%

-18.95%

-21.61%

-2.72%

-8.57%

-25.00%

0.00%

2.12%

18.88%

-56.52%

0.00%

12.50%

100.00%

Original

Per 1-12

2018

Page 86 of 153




06Account Table:

Alt. Sort Table:



Page 16 of 22


WATER REVENUE FUNDExpenseWATER SYSTEMWATER SYSTEMCAPITAL OUTLAY

LABOR - CAPITAL OUTLAY - LBS & S&M MAINT. SHEDS

CAPITAL OUTLAY - LBS PARKING LOT

CAPITAL OUTLAY - LBS & S&M MAINT. SHEDS

LABOR - CAPITAL OUTLAY - BAUGHER DR TRANSMISSION MAIN

CAPITAL OUTLAY - BAUGHER DR TRANSMISSIONS MAINS

LABOR - CAPITAL OUTLAY - NEW DISTRIBUTION MAINS

LABOR - CAPITAL OUTLAY - LOCUST ST-SPRING AVE NEW MAIN

LABOR - CAPITAL OUTLAY - STONEWICKE DEVELOPMENT (MYERS)

LABOR - CAPITAL OUTLAY - CDA MAIN - MUSTANG HEIGHTS

LABOR - CAPITAL OUTLAY - CDA MAIN - HEIGHTS AVENUE

LABOR - CAPITAL OUTLAY - LAUREL DRIVE MAIN

LABOR - CAPITAL OUTLAY - E CHESTNUT ST MAIN

LABOR - CAPITAL OUTLAY - CHARLES AVE MAIN

LABOR - CAPITAL OUTLAY - BREEZEWOOD DR. (PENN BRIDGE)

LABOR - CAPITAL OUTLAY - BAER AVENUE MAIN

LABOR - CAPITAL OUTLAY - FAIR AVENUE MAIN

LABOR - CAPITAL OUTLAY - COLUMBIA GAS MAIN LINE RELOCATION

LABOR - CAPITAL OUTLAY - CDA MAIN - CHERRY TREE PHASE III-IV

LABOR - CAPITAL OUTLAY - CDA MAIN - STEVEN PASCOE

06.448.00208.142202

06.448.00208.701040

06.448.00208.704301

06.448.00246.146500

06.448.00246.606500

06.448.00248.146600

06.448.00248.146626

06.448.00248.146638

06.448.00248.146639

06.448.00248.146641

06.448.00248.146642

06.448.00248.146643

06.448.00248.146644

06.448.00248.146647

06.448.00248.146648

06.448.00248.146649

06.448.00248.146650

06.448.00248.146651

06.448.00248.146652

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

15,000.00

26,000.00

25,000.00

127,000.00

8,000.00

10,500.00

0.00

0.00

0.00

29,340.78

46,685.40

0.00

16,885.76

0.00

4,502.15

1,894.76

6,423.64

0.00

0.00

3,098.91

588.36

30,925.62

2,896.77

3,180.85

0.00

0.00

0.00

6,535.29

5,726.96

0.00

0.00

0.00

0.00

0.00

0.00

0.00

17,558.21

0.00

14,718.51

11,722.14

0.00

0.00

0.00

0.00

13,000.00

6,000.00

6,000.00

0.00

0.00

23,000.00

0.00

0.00

0.00

20,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

13,000.00

6,000.00

6,000.00

0.00

0.00

23,000.00

0.00

0.00

0.00

20,000.00

0.00

0.00

0.00

0.00

0.00

0.00

3,367.67

11,019.65

7,923.31

5,383.19

6,069.03

0.00

0.00

5,117.63

0.00

0.00

0.00

5,766.26

0.00

0.00

0.00

0.00

0.00

0.00

5,000.00

9,820.00

75,000.00

32,640.00

37,000.00

5,118.00

24,000.00

100.00%

100.00%

476.92%

444.00%

516.66%

0.00%

0.00%

-77.74%

0.00%

0.00%

0.00%

-100.00%

100.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 87 of 153




06Account Table:

Alt. Sort Table:



Page 17 of 22



LABOR - CAPITAL OUTLAY - CDA MAIN - STEVEN PASCOE

LABOR - CAPITAL OUTLAY - WILSON AVE MAIN

LABOR - CAPITAL OUTLAY - HEIGHTS AVE MAIN

LABOR - CAPITAL OUTLAY - CDA MAIN - S SECOND ST (SHAFFER)

LABOR - CAPITAL OUTLAY - A-STREET MAIN

CAPITAL OUTLAY - MISC. CDA'S & DISTRIBUTION MAINS

CAPITAL OUTLAY - W HANOVER ST & FORNEY AVE MAIN (MATS. & PROF. SVC.)

CAPITAL OUTLAY - NEW DISTRIBUTION MAINS

CAPITAL OUTLAY - LOCUST ST-SPRING AVE NEW MAIN

CAPITAL OUTLAY - CDA MAIN - BROOKSIDE HEIGHTS PHASE II-III

CAPITAL OUTLAY - STONEWICKE DEVELOPMENT (MYERS)

CAPITAL OUTLAY - CDA MAIN - MUSTANG HEIGHTS

CAPITAL OUTLAY - CDA MAIN - HEIGHTS AVENUE

CAPITAL OUTLAY - LAUREL DRIVE MAIN

CAPITAL OUTLAY - E CHESTNUT ST MAIN

CAPITAL OUTLAY - CHARLES AVENUE MAIN

CAPITAL OUTLAY - BREEZEWOOD DR. (PENN BRIDGE)

CAPITAL OUTLAY - BAER AVENUE MAIN

CAPITAL OUTLAY - FAIR AVENUE MAIN

06.448.00248.146652

06.448.00248.146653

06.448.00248.146654

06.448.00248.146655

06.448.00248.146657

06.448.00248.606600

06.448.00248.606621

06.448.00248.606625

06.448.00248.606626

06.448.00248.606635

06.448.00248.606638

06.448.00248.606639

06.448.00248.606641

06.448.00248.606642

06.448.00248.606643

06.448.00248.606644

06.448.00248.606647

06.448.00248.606648

06.448.00248.606649

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

6,000.00

218,821.00

8,000.00

55,000.00

1,231.13

0.00

0.00

0.00

0.00

0.00

0.00

0.00

223,864.28

0.00

0.00

25,872.32

3,324.59

9,173.69

0.00

0.00

2,729.80

1,851.25

0.00

7,408.72

0.00

6,588.40

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

69,490.09

0.00

31,341.60

0.00

0.00

5,000.00

0.00

0.00

60,000.00

0.00

0.00

0.00

125,000.00

16,750.00

0.00

0.00

0.00

14,000.00

0.00

0.00

0.00

0.00

0.00

5,000.00

0.00

0.00

60,000.00

0.00

0.00

0.00

125,000.00

16,750.00

0.00

0.00

0.00

14,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

44,018.64

0.00

0.00

0.00

24,564.91

0.00

0.00

0.00

0.00

0.00

0.00

0.00

5,000.00

681,464.00

24,565.00

16,375.00

0.00%

0.00%

0.00%

0.00%

0.00%

-100.00%

100.00%

0.00%

0.00%

-100.00%

46.65%

0.00%

0.00%

0.00%

-100.00%

100.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 88 of 153




06Account Table:

Alt. Sort Table:



Page 18 of 22



CAPITAL OUTLAY - FAIR AVENUE MAIN

CAPITAL OUTLAY - COLUMBIA GAS MAIN LINE RELOCATION

CAPITAL OUTLAY - CDA MAIN - CHERRY TREE PHASE III-IV

CAPITAL OUTLAY - CDA MAIN - STEVEN PASCOE

CAPITAL OUTLAY - WILSON AVE MAIN

CAPITAL OUTLAY - HEIGHTS AVE MAIN

CAPITAL OUTLAY - CDA MAIN - S SECOND ST (SHAFFER)

CAPITAL OUTLAY - A-STREET MAIN

LABOR - CAPITAL OUTLAY - NEW SERVICE LATERALS

LABOR - CAPITAL OUTLAY - MOUL FIELD LATERAL

LABOR - CAPITAL OUTLAY - CDA LATERAL - MUSTANG HEIGHTS

LABOR - CAPITAL OUTLAY - CDA LATERAL - HEIGHTS AVENUE

LABOR - CAPITAL OUTLAY - CDA LATERAL - CHERRY TREE PHASE III-IV

LABOR - CAPITAL OUTLAY - CDA LATERAL - S SECOND ST (SHAFFER)

CAPITAL OUTLAY - NEW SERVICE LATERALS

CAPITAL OUTLAY - MOUL FIELD LATERAL

CAPITAL OUTLAY - CDA LATERAL - BROOKSIDE HEIGHTS PHASE II-III

CAPITAL OUTLAY - CDA LATERAL - MUSTANG HEIGHTS

CAPITAL OUTLAY - CDA LATERAL - HEIGHTS AVENUE

06.448.00248.606649

06.448.00248.606650

06.448.00248.606651

06.448.00248.606652

06.448.00248.606653

06.448.00248.606654

06.448.00248.606655

06.448.00248.606657

06.448.00249.146700

06.448.00249.146706

06.448.00249.146739

06.448.00249.146741

06.448.00249.146751

06.448.00249.146755

06.448.00249.606700

06.448.00249.606706

06.448.00249.606735

06.448.00249.606739

06.448.00249.606741

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

5,000.00

6,000.00

5,000.00

32,293.38

403.90

23,868.10

1,034.50

0.00

0.00

0.00

0.00

5,059.19

0.00

2,662.57

1,817.03

3,187.62

0.00

6,158.27

0.00

0.00

6,072.54

76,146.64

0.00

0.00

0.00

10,043.35

0.00

10,053.22

0.00

6,970.05

0.00

0.00

0.00

0.00

1,408.37

6,124.37

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

7,000.00

0.00

0.00

6,000.00

0.00

0.00

0.00

0.00

0.00

5,000.00

0.00

40,250.00

0.00

0.00

0.00

0.00

0.00

0.00

7,000.00

0.00

0.00

6,000.00

0.00

0.00

0.00

0.00

0.00

5,000.00

0.00

40,250.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

1,574.40

4,132.84

0.00

0.00

0.00

0.00

1,525.21

1,559.91

0.00

0.00

7,000.00

6,000.00

4,133.00

5,000.00

1,560.00

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

100.00%

0.00%

0.00%

0.00%

0.00%

0.00%

100.00%

-100.00%

0.00%

Original

Per 1-12

2018

Page 89 of 153




06Account Table:

Alt. Sort Table:



Page 19 of 22



CAPITAL OUTLAY - CDA LATERAL - HEIGHTS AVENUE

CAPITAL OUTLAY - CDA LATERAL - CHERRY TREE PHASE III-IV

CAPITAL OUTLAY - CDA LATERAL - S SECOND ST (SHAFFER)

LABOR - CAPITAL OUTLAY - METERS & EQUIPMENT

CAPITAL OUTLAY - METERS & EQUIPMENT

CAPITAL OUTLAY - TANGER BUILDING

CAPITAL OUTLAY - VEHICLES - PLANT

CAPITAL OUTLAY - VEHICLES - DISTRIB. DEPT.

CAPITAL OUTLAY - EQUIPMENT - DISTRIB. DEPT.

CAPITAL OUTLAY - BUILDINGS & FACILITIES - DISTRIB. DEPT

CAPITAL OUTLAY - VIBRATOR PLATE

CAPITAL OUTLAY - MOWING TRAILER

CAPITAL OUTLAY - METER INTERROGATORS (READING GUNS)

LABOR - CAPITAL OUTLAY - CARLISLE ST CLEANING & LINING

LABOR - CAPITAL OUTLAY - FULTON ST CLEANING & LINING

LABOR - CAPTIAL OUTLAY - CLEANING & LINING

LABOR - CAPITAL OUTLAY - W CHESTNUT ST CLEANING & LINING

LABOR - CAPITAL OUTLAY - E CHESTNUT ST CLEANING & LINING

LABOR - CAPITAL OUTLAY - WILLOW CT (COST SHARE) CLEANING & LINING

06.448.00249.606741

06.448.00249.606751

06.448.00249.606755

06.448.00250.146400

06.448.00250.706400

06.448.00257.706318

06.448.00259.706014

06.448.00259.706018

06.448.00259.706019

06.448.00259.706022

06.448.00259.706448

06.448.00259.706818

06.448.00259.707250

06.448.00376.141901

06.448.00376.141902

06.448.00376.141903

06.448.00376.141904

06.448.00376.141905

06.448.00376.141906

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

10,000.00

90,000.00

106,000.00

45,000.00

25,000.00

164,480.00

2,217.09

11,955.75

0.00

5,196.16

36,687.43

9,975.00

0.00

0.00

0.00

0.00

2,450.00

1,726.60

16,938.70

0.00

0.00

0.00

0.00

0.00

0.00

0.00

2,037.08

9,872.66

59,361.28

0.00

0.00

75,550.58

0.00

0.00

0.00

0.00

0.00

185,537.74

19,861.45

0.00

0.00

0.00

0.00

0.00

0.00

8,500.00

90,000.00

0.00

50,000.00

0.00

97,000.00

0.00

0.00

0.00

0.00

64,000.00

0.00

97,100.00

0.00

0.00

0.00

0.00

0.00

8,500.00

90,000.00

0.00

50,000.00

0.00

97,000.00

0.00

0.00

0.00

0.00

64,000.00

0.00

97,100.00

0.00

0.00

0.00

0.00

0.00

6,910.61

61,092.64

0.00

7,649.00

641.00

258,174.00

0.00

0.00

0.00

0.00

45,782.94

0.00

0.00

4,287.58

36,050.64

10,000.00

65,000.00

7,649.00

4,095.00

320,294.00

45,783.00

4,288.00

41,817.00

0.00%

0.00%

0.00%

17.64%

-27.77%

0.00%

-84.70%

100.00%

230.20%

0.00%

0.00%

0.00%

0.00%

-28.46%

0.00%

-100.00%

100.00%

100.00%

Original

Per 1-12

2018

Page 90 of 153




06Account Table:

Alt. Sort Table:



Page 20 of 22

4,622,419.56 5,169,361.00

615,856.02

153,697.71

1,252,572.32

155,198.83


Dept 486

Prog 2

Prog 1

WATER REVENUE FUNDExpenseWATER SYSTEMWATER SYSTEM

INSURANCE PREMIUMS

CAPITAL OUTLAY


6,085,108.00

1,357,600.00

162,500.00

6,085,108.00

1,357,600.00

162,500.00

6,013,193.00

1,770,148.00

163,500.00

7,165,073.00

2,377,356.00

178,500.00

860,154.85

115,576.54

3,766,712.61

LABOR - CAPITAL OUTLAY - WILLOW CT (COST SHARE) CLEANING & LINING

CAPITAL OUTLAY - CARLISLE ST CLEANING & LINING (MATERIALS)

CAPITAL OUTLAY - FULTON ST CLEANING & LINING (MATERIALS)

CAPITAL OUTLAY - MATERIALS - CLEANING & LINING

CAPITAL OUTLAY - W CHESTNUT ST CLEANING & LINING (MATS. & PROF. SVC)

CAPITAL OUTLAY - E CHESTNUT ST CLEANING & LINING (MATS. & PROF. SVC)

CAPTITAL OUTLAY - WILLOW CT (COST SHARE) CLEANING & LINING (MATS.& PROF. SVC)

CAPITAL OUTLAY - PROF. SERVICES - CARLISLE ST CLEANING & LINING

CAPITAL OUTLAY - PROF. SERVICES - FULTON ST CLEANING & LINING

CAPITAL OUTLAY - PROF.SERVICES - CLEANING & LINING


06.448.00376.141906

06.448.00376.201901

06.448.00376.201902

06.448.00376.201903

06.448.00376.201904

06.448.00376.201905

06.448.00376.201906

06.448.00376.301901

06.448.00376.301902

06.448.00376.301903

06.486.01500.001610

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-1.18%

30.39%

0.62%

Total Dept 448WATER SYSTEM

Total

Total

Prog 2

Prog 1

CAPITAL OUTLAY


Budget Budget

128,050.00

1,248,505.00

178,500.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

153,697.71

0.00

135,985.81

13,984.65

0.00

0.00

0.00

0.00

368,121.63

61,837.72

0.00

155,198.83

0.00

71,250.00

0.00

36,600.00

0.00

0.00

0.00

131,250.00

0.00

324,900.00

162,500.00

0.00

71,250.00

0.00

36,600.00

0.00

0.00

0.00

131,250.00

0.00

324,900.00

162,500.00

1,040.69

26,686.31

0.00

0.00

36,116.40

157,751.41

35,287.50

25,482.59

0.00

0.00

115,576.54

1,041.00

26,686.00

36,116.00

157,751.00

35,288.00

25,483.00

163,500.00

100.00%

-62.54%

0.00%

-100.00%

100.00%

100.00%

100.00%

-80.58%

0.00%

-100.00%

0.61%

Original

Per 1-12

2018

Page 91 of 153




06Account Table:

Alt. Sort Table:



Page 21 of 22

4,776,117.27 5,324,559.83

153,697.71 155,198.83


Org 470

Dept 486

Dept 448Prog 1

WATER REVENUE FUNDExpenseWATER SYSTEM

DEBT SERVICE

INSURANCE PREMIUMS

WATER SYSTEMOPERATIONS & MAINTENANCE

6,247,608.00

162,500.00

6,247,608.00

162,500.00

6,176,693.00

163,500.00

7,343,573.00

178,500.00 115,576.54

3,882,289.15


DEBT - FEES - G.O.B. 2015B SERIES





DEBT - PRINCIPAL - G.O.B. 2015B SERIES

DEBT - PRINCIPAL - G.O.B. 2015C SERIES (REFI. 2010)


DEBT - PRINCIPAL - G.O.B. 2017 SERIES (REFI.2013)

DEBT - PRINCIPAL - LEASE FOR BACKHOE

DEBT - PRINCIPAL - LEASES (ENTERPRISE)


06.448.00608.504205

06.448.00608.504206

06.448.00608.504208

06.448.00608.504209

06.448.00608.504210

06.448.04710.505245

06.448.04710.505246

06.448.04710.505247

06.448.04710.505248

06.448.04710.505249

06.448.04710.505256

06.448.04710.505257

06.448.04720.505345

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-1.14%

0.62%

Total Org 448WATER SYSTEM

Total Dept 486INSURANCE PREMIUMS

Budget Budget

2,224.00

120,000.00

320,000.00

10,000.00

285,000.00

28,000.00

9,295.00

10,069.00

390.00

780.00

226.20

241.80

0.00

115,000.00

140,000.00

10,000.00

265,000.00

0.00

0.00

0.00

260,427.50

390.00

780.00

226.20

241.80

0.00

0.00

140,000.00

10,000.00

275,000.00

0.00

0.00

0.00

135,909.38

390.00

780.00

227.00

242.00

585.00

115,000.00

145,000.00

10,000.00

280,000.00

28,000.00

41,750.00

53,750.00

12,369.00

390.00

780.00

227.00

242.00

585.00

115,000.00

145,000.00

10,000.00

280,000.00

28,000.00

41,750.00

53,750.00

12,369.00

390.00

780.00

226.20

241.80

0.00

115,000.00

145,000.00

10,000.00

280,000.00

28,000.00

0.00

3,225.08

12,368.76

390.00

780.00

227.00

242.00

585.00

115,000.00

145,000.00

10,000.00

280,000.00

28,000.00

5,430.00

12,369.00

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

-100.00%

-89.89%

0.00%

Original

Per 1-12

2018

Page 92 of 153




06Account Table:

Alt. Sort Table:



Page 22 of 22

(1,970,869.63) (1,938,173.51)

(1,970,869.63) (1,938,173.51)

5,950,767.69 6,267,314.02

1,174,650.42 942,754.19

1,174,650.42 942,754.19

1,174,650.42 942,754.19

GrandTotal


WATER REVENUE FUNDExpenseDEBT SERVICEWATER SYSTEMOPERATIONS & MAINTENANCE

(349,438.00)

(349,438.00)

7,510,081.00

1,262,473.00

1,262,473.00

1,262,473.00

(349,438.00)

(349,438.00)

7,510,081.00

1,262,473.00

1,262,473.00

1,262,473.00

(464,397.00)

(464,397.00)

7,351,711.00

1,175,018.00

1,175,018.00

1,175,018.00

863,885.00

863,885.00

8,698,065.00

1,354,492.00

1,354,492.00

1,354,492.00 1,170,707.02

1,170,707.02

1,170,707.02

5,052,996.17

(240,079.34)

(240,079.34)

DEBT - INTEREST - G.O.B. 2015B SERIES



DEBT - INTEREST - G.O.B. 2017 SERIES (REFI.2013)

DEBT - INTEREST - LEASES (ENTERPRISE)

06.448.04720.505346

06.448.04720.505347

06.448.04720.505348

06.448.04720.505349

06.448.04720.505357


ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

32.90%

-2.11%

-6.93%

-6.93%

-6.93%

32.90%

Total Fund 06WATER REVENUE FUND

Total Type EExpense


Total Dept 448WATER SYSTEM


Budget Budget

252,530.00

76,222.00

30,362.00

206,005.00

4,785.00

259,071.26

76,621.26

46,892.40

0.00

0.00

258,231.26

76,421.26

41,462.50

4,091.79

0.00

255,430.00

76,422.00

35,963.00

206,565.00

0.00

255,430.00

76,422.00

35,963.00

206,565.00

0.00

255,431.26

76,221.26

35,962.50

206,564.50

1,295.66

255,430.00

76,422.00

35,963.00

206,565.00

2,615.00

0.00%

0.00%

0.00%

0.00%

100.00%

Original

Per 1-12

2018

Page 93 of 153

REGIONAL WASTEWATER TREATMENT (RWWT) FUND (08) PRELIMINARY 2018 PROJECTIONS AND

2019 BUDGET RECOMMENDATIONS The RWWT Fund Budget is drafted to charge fees equal to cost of operation while maintaining a $100,000 financial reserve for unanticipated expenses and capital needs. The charges within a budgetary year are based on the flow data from the facilities and conveyance system from the last full year (i.e. 2018 budget is based on 2016 flow data, and 2019 budget is based on 2017 flow data). 2018 Highlights Projected increase to reserves of $212,281 [2018 Budget plan was for reduction of $(24,193)], and year-end operating cash of $569,256. Significant contributing factors follow:

• Revenues are projected at $2,278,268, which is more than the budgeted amount by $81,425. The increase is primarily attributable to water plant surcharge billings (budgeted too conservatively for Filtration Plant operational changes in 2018; adjusted for 2019), and anticipated sales of Nutrient Credits of $45,000 ($0 budget).

• Operating expenses are projected $148,882 less than budget, primarily due to the

following:

o Chemical supplies are anticipated to be $12,823 less than budget, particularly methanol ($40,000 budget, with $0 actual).

o Utilities (electric, natural gas, gasoline/oil, and other related services) are

anticipated to be $34,489 less than budget, primarily related to electricity use at the facilities ($325,000 budget, $279,403 actual).

o Payroll and related benefits projected under budget by approx. $42,000,

primarily relating to health insurance under projections, and less allocated administrative pay (due to vacancies).

• Capital purchase was budgeted for $18,500 estimate for replacement of the 2011

SCADA Server (reconfiguration enabled reduction to a single server for 2018), and $37,840 for upgrade to seven remote meter sites to cellular data capability. Actual results were nine remote meter site upgrades (leaving two left to convert in 2019) at $46,780; server pushed to 2019 plan.

Page 94 of 153

2019 Proposals Metered Flows from the municipalities have changed as follows from 2018 to 2019 budget -- Borough increase from 80% to 82% of the system; Conewago decreased from 13% to 12% of the system; and McSherrystown decreased from 7% to 6% of the system. Conveyance Charge percentages are based on historical improvements cost for the conveyance system and actual flow data (no change from 2018 budget). Projected reduction of reserves of $(469,256) reduce year-end operating cash and financial reserves to $100,000. Significant contributing factors in comparison with 2018 budget, including detail on proposed capital expenditures, follow:

• Revenues total $1,812,640 - overall, 17.49% decrease over 2018 budget, with municipal treatment, conveyance, and sludge removal charges in reduced values as the carryover 2018 surplus ($569,256) is allocated to be reduced to $100,000. Pension aid has been increased correspondingly with expense, in relation to change in actuarial mortality tables. Finally, further indexing adjustment was made to the water plant surcharge billings to better align with 2018 actuals.

• Expenses total $2,281,896 - overall, 2.74% increase over 2018 budget (change of

$60,860):

o Payroll and related benefits increasing by approx. $21,000, primarily related to pension cost increase (relating to change to mortality tables), revised staff allocations.

o Capital Expenses budgeted for 2019 ($23,065 increase over 2018 budget)

include:

Vehicles - $28,000 for replacement of RS2 (1997 Ford F-250)

Equipment - $18,500 estimate for replacement of the 2011 SCADA Server (reconfiguration enabled reduction to a single server for 2018), and $10,600 for upgrade to final two remote meter sites to cellular data capability.

Buildings and Facilities - $17,305 for installation of automated

security gate, and $5,000 for installing web-based security cameras (part of Borough-wide safety installations at major facilities).

Looking Forward Significant operating surpluses were utilized in the 2019 budget plan, and municipal fees are set to rise back to more historic levels in 2020 (31% increase) and future (minor growth).

Page 95 of 153




08Account Table:

Alt. Sort Table:



Page 1 of 11

(2,775.99)

(31,587.00)

(5,346.17)

(34,685.00)

(2,775.99)

(31,587.00)

(5,346.17)

(34,685.00)

(2,775.99)

(31,587.00)

(5,346.17)

(34,685.00)


Org 354

Org 364

Dept 008

Dept 008

Dept 008

Prog

Prog

Prog

REG. WSTWTR. TRMT. FAC. FUNDRevenueINTEREST


SANITATION

.

.

.

(3,500.00)

(29,221.00)

(3,500.00)

(29,221.00)

(3,500.00)

(29,221.00)

(3,500.00)

(29,221.00)

(3,500.00)

(29,221.00)

(3,500.00)

(29,221.00)

(9,875.00)

(29,221.00)

(9,875.00)

(29,221.00)

(9,875.00)

(29,221.00)

(6,500.00)

(35,436.00)

(6,500.00)

(35,436.00)

(6,500.00)

(35,436.00)

(6,862.59)

0.00

(6,862.59)

0.00

(6,862.59)

0.00

INTEREST


TREATMENT CHARGES - HANOVER BOROUGH

08.008.34100

08.008.35503

08.008.36414

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

182.14%

0.00%

182.14%

0.00%

182.14%

0.00%

Total

Total

Org 341

Org 354

INTEREST


Total

Total

Dept 008

Dept 008

.

.

Total

Total

Prog

Prog

Budget Budget

6,500.00

35,436.00

2,775.99

31,587.00

5,346.17

34,685.00

3,500.00

29,221.00

3,500.00

29,221.00

6,862.59

0.00

9,875.00

29,221.00

182.14%

0.00%

Original

Per 1-12

2018

Page 96 of 153




08Account Table:

Alt. Sort Table:



Page 2 of 11

(2,224,679.31) (1,594,265.69)

(2,224,679.31) (1,594,265.69)

Fund 08Type ROrg 364Dept 008Prog

REG. WSTWTR. TRMT. FAC. FUNDRevenueSANITATION.

(2,164,122.00)

(2,164,122.00)

(2,164,122.00)

(2,164,122.00)

(2,194,172.00)

(2,194,172.00)

(1,770,704.00)

(1,770,704.00)(2,182,564.84)

(2,182,564.84)

TREATMENT CHARGES - HANOVER BOROUGH

TREATMENT CHARGES - CONEWAGO TOWNSHIP

TREATMENT CHARGES - MCSHERRYSTOWN BOROUGH

CONVEYANCE CHARGES - HANOVER BOROUGH

CONVEYANCE CHARGES - CONEWAGO TOWNSHIP

CONVEYANCE CHARGES - MCSHERRYSTOWN BOROUGH

SLUDGE REMOVAL - HANOVER BOROUGH

SLUDGE REMOVAL - CONEWAGO TOWNSHIP

SLUDGE REMOVAL - MCSHERRYSTOWN BOROUGH

WATER PLANT SURCHARGE - HANOVER BOROUGH

INDUSTRIAL WASTE DISCHARGE PERMITS

INDUSTRIAL WASTE DISCHARGE - HANOVER BOROUGH WATER

MISC - DEMAND RESPONSE

08.008.36414

08.008.36415

08.008.36416

08.008.36417

08.008.36418

08.008.36419

08.008.36420

08.008.36421

08.008.36422

08.008.38009

08.008.38010

08.008.38013

08.008.38027

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

1.39%

1.39%

Total Dept 008.

Total Prog

Budget Budget

1,281,215.00

187,935.00

98,278.00

29,958.00

2,186.00

3.00

70,197.00

10,297.00

5,385.00

35,000.00

250.00

50,000.00

1,495,745.09

196,281.57

146,867.53

49,043.70

3,578.68

5.26

84,766.74

11,123.66

8,323.27

137,789.96

250.00

80,000.00

10,903.85

1,132,066.00

162,844.00

105,295.00

31,789.00

4,661.00

3.00

81,224.00

9,343.00

7,555.00

9,235.69

250.00

50,000.00

0.00

1,603,047.00

268,410.00

131,601.00

30,943.00

2,258.00

3.00

58,150.00

9,736.00

4,774.00

5,000.00

200.00

50,000.00

0.00

1,603,047.00

268,410.00

131,601.00

30,943.00

2,258.00

3.00

58,150.00

9,736.00

4,774.00

5,000.00

200.00

50,000.00

0.00

1,603,047.00

268,410.00

131,601.00

30,943.00

2,258.00

3.00

58,150.00

9,736.00

4,774.00

23,392.84

250.00

50,000.00

0.00

1,603,047.00

268,410.00

131,601.00

30,943.00

2,258.00

3.00

58,150.00

9,736.00

4,774.00

35,000.00

250.00

50,000.00

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

600.00%

25.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 97 of 153




08Account Table:

Alt. Sort Table:



Page 3 of 11

(2,334,388.61) (1,689,260.36)

(2,224,679.31)

(75,346.31)

(1,594,265.69)

(54,963.50)

(75,346.31) (54,963.50)

(75,346.31) (54,963.50)


Org 380Dept 008Prog

REG. WSTWTR. TRMT. FAC. FUNDRevenueSANITATION

MISCELLANEOUS REVENUE.

(2,196,843.00)

(2,164,122.00)

0.00

0.00

0.00

(2,196,843.00)

(2,164,122.00)

0.00

0.00

0.00

(2,278,268.00)

(2,194,172.00)

(45,000.00)

(45,000.00)

(45,000.00)

(1,812,640.00)

(1,770,704.00)

0.00

0.00

0.00 0.00

0.00

(2,182,564.84)

0.00

(2,189,427.43)

MISC - INSURANCE REIMBURSEMENT

MISC - SALE OF NUTRIENT CREDITS

08.008.38110

08.008.39120

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

3.71%

1.39%

0.00%

0.00%

0.00%

Total Type RRevenue

Total

Total

Org 364

Org 380

SANITATION


Total Dept 008.

Total Prog

Budget Budget

11,056.06

64,290.25

0.00

54,963.50

0.00

0.00

0.00

0.00

0.00

0.00 45,000.00

0.00%

100.00%

Original

Per 1-12

2018

Page 98 of 153




08Account Table:

Alt. Sort Table:



Page 4 of 11

55,319.32 53,481.71

55,319.32 53,481.71


Dept 494

Prog 1

Prog 1

REG. WSTWTR. TRMT. FAC. FUNDExpenseWASTEWATER COLL.&TREATMENTINSURANCE PREMIUMS

CONVEYANCE SYSTEM



55,500.00

55,500.00

55,500.00

55,500.00

53,750.00

53,750.00

54,500.00

54,500.00 37,304.95

37,304.95


LABOR - CONVEYANCE SYSTEM - ALL SEGMENTS

LABOR - LINE METERING - LMS-MIDWAY (O.H.P.)

LABOR - LINE METERING - LMS-MCSHERRYSTOWN

LABOR - LINE METERING - LMS-BRUSHTOWN

LABOR - LINE METERING - LMS-PLUM CREEK

LABOR - LINE METERING - ALL STATIONS

LABOR - LINE METERING - WATER STREET

LABOR - LINE METERING - CARLISLE ST.

LABOR - LINE METERING - OAKLANE METER PIT

LABOR - LINE METERING - HIGH ST

LABOR - LINE METERING - MADISON AVE.

LABOR - PUMP STATION (EDGEGROVE)

08.486.01500.001610

08.494.03640.142023

08.494.03641.142032

08.494.03641.142033

08.494.03641.142034

08.494.03641.142035

08.494.03641.142040

08.494.03641.142041

08.494.03641.142042

08.494.03641.142045

08.494.03641.142049

08.494.03641.142051

08.494.03642.142030

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-3.15%

-3.15%

Total Dept 486INSURANCE PREMIUMS


Budget Budget

54,500.00

1,500.00

11,000.00

55,319.32

0.00

579.79

20.14

20.14

20.14

20.14

20.14

67.13

20.14

67.13

382.42

10,068.28

53,481.71

0.00

0.00

0.00

0.00

0.00

1,130.88

0.00

0.00

0.00

0.00

0.00

8,797.78

55,500.00

500.00

0.00

0.00

0.00

0.00

2,500.00

0.00

0.00

0.00

0.00

0.00

11,000.00

55,500.00

500.00

0.00

0.00

0.00

0.00

2,500.00

0.00

0.00

0.00

0.00

0.00

11,000.00

37,304.95

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

6,653.97

53,750.00

10,000.00

-3.15%

-100.00%

0.00%

0.00%

0.00%

0.00%

-100.00%

0.00%

0.00%

0.00%

0.00%

0.00%

-9.09%

Original

Per 1-12

2018

Page 99 of 153




08Account Table:

Alt. Sort Table:



Page 5 of 11


REG. WSTWTR. TRMT. FAC. FUNDExpenseWASTEWATER COLL.&TREATMENTCONVEYANCE SYSTEMOPERATIONS & MAINTENANCE

LABOR - REPAIRS & MAINT. - CONVEYANCE

LABOR - CONVEYANCE SYSTEM REPAIRS - ALL SEGMENTS

MATERIALS & SUPPLIES - CONVEYANCE

MATERIALS & SUPPLIES - CONVEYANCE SYSTEM REPAIRS

MATERIALS & SUPPLIES - EDGEGROVE REPAIRS

MATERIALS & SUPPLIES - CONVEYANCE OPERATIONS

MATERIALS & SUPPLIES - EDGEGROVE P.S. OPERATIONS

REPAIRS & MAINT. - CONVEYANCE SYSTEM

REPAIRS & MAINT. - EDGEGROVE P.S. EQUIP.

UTILITIES - STORMWATER USER FEE - EDGEGROVE P.S.

UTILITIES - ELECTRIC - LMS-CARLISLE TRUNK

UTILITIES - ELECTRIC - LMS-MIDWAY

UTILITIES - ELECTRIC - LMS-BRUSHTOWN

UTILITIES - ELECTRIC - LMS-PLUM CREEK

UTILITIES - ELECTRIC - EDGEGROVE P.S.

UTILITIES - ELECTRIC - LMS-RAM DR.

UTILITIES - ELECTRIC - LMS-WATER ST.

UTILITIES - ELECTRIC - LMS-CARLISLE ST

UTILITIES - ELECTRIC - LMS-HIGH ST.

08.494.03792.001420

08.494.03792.142021

08.494.03810.310000

08.494.03810.310010

08.494.03810.310020

08.494.03810.320000

08.494.03810.320010

08.494.03820.320020

08.494.03820.320030

08.494.03821.003675

08.494.03821.300820

08.494.03821.300821

08.494.03821.300822

08.494.03821.300823

08.494.03821.300825

08.494.03821.300826

08.494.03821.300827

08.494.03821.300828

08.494.03821.300829

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

2,500.00

1,750.00

2,100.00

100.00

2,725.00

18,000.00

600.22

0.00

0.00

0.00

15.00

48.75

0.00

0.00

0.00

0.00

236.85

228.99

259.10

256.87

13,387.32

221.75

257.24

198.43

96.61

0.00

0.00

0.00

0.00

48.75

0.00

0.00

0.00

79.19

60.20

287.30

325.90

348.67

13,320.25

284.71

326.60

255.17

2,000.00

500.00

100.00

400.00

500.00

250.00

500.00

100.00

2,000.00

100.00

275.00

275.00

275.00

275.00

17,000.00

275.00

275.00

275.00

2,000.00

500.00

100.00

400.00

500.00

250.00

500.00

100.00

2,000.00

100.00

275.00

275.00

275.00

275.00

17,000.00

275.00

275.00

275.00

1,451.39

0.00

0.00

0.00

5.32

48.75

0.00

0.00

1,880.57

39.60

0.00

202.21

237.15

240.80

9,514.71

226.35

204.59

170.14

2,000.00

100.00

100.00

2,000.00

79.20

321.88

389.70

393.32

15,108.72

366.66

321.10

257.92

0.00%

-100.00%

-100.00%

-100.00%

-80.00%

-60.00%

-100.00%

-100.00%

0.00%

-20.80%

-100.00%

17.04%

41.70%

43.02%

-11.12%

33.33%

16.76%

-6.21%

Original

Per 1-12

2018

Page 100 of 153




08Account Table:

Alt. Sort Table:



Page 6 of 11

31,577.32 29,915.14

31,577.32 29,915.14


Dept 495

Prog 1

Prog 1

REG. WSTWTR. TRMT. FAC. FUNDExpenseWASTEWATER COLL.&TREATMENTCONVEYANCE SYSTEM

TREATMENT PLANT (RWWTF)



50,950.00

50,950.00

50,950.00

50,950.00

36,022.70

36,022.70

47,075.00

47,075.00 22,952.20

22,952.20

UTILITIES - ELECTRIC - LMS-HIGH ST.

UTILITIES - WATER & SEWER - EDGEGROVE P.S.

UTILITIES - TELEPHONE - EDGEGROVE P.S.

UTILITIES - DIESEL FUEL - EDGEGROVE P.S.

MATERIALS & CALIBRATION - ALL STATIONS

MATERIALS & CALIBRATION - CARLISLE STREET

MATERIALS & CALIBRATION - HIGH ST.

MATERIALS & CALIBRATION - MADISON AVE.

LABOR - SEWER PLANT SUPERINTENDENT

LABOR - SEWER PLANT SUPERVISOR

LABOR - SEWER PLANT STAFF

LABOR - SLUDGE HANDLING

LABOR - PRETREATMENT

LABOR - SEWER PLANT OVERTIME

08.494.03821.300829

08.494.03821.300925

08.494.03821.301025

08.494.03821.301125

08.494.03830.330010

08.494.03830.330073

08.494.03830.330075

08.494.03830.330076

08.495.01400.001340

08.495.01400.001341

08.495.01400.001420

08.495.01400.001421

08.495.01400.001422

08.495.01400.001424

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-29.30%

-29.30%

Total Dept 494CONVEYANCE SYSTEM


Budget Budget

2,500.00

700.00

700.00

3,500.00

37,500.00

80,500.00

361,500.00

3,000.00

11,500.00

217.79

1,752.00

487.39

0.00

0.00

708.01

708.01

708.01

30,404.62

67,619.24

435,449.09

2,105.75

7,840.78

275.61

1,697.89

664.42

0.00

1,915.21

0.00

0.00

0.00

29,603.94

68,971.24

357,467.00

2,576.65

11,945.68

275.00

2,500.00

600.00

700.00

7,500.00

0.00

0.00

0.00

37,000.00

72,500.00

377,500.00

3,000.00

9,000.00

275.00

2,500.00

600.00

700.00

7,500.00

0.00

0.00

0.00

37,000.00

72,500.00

377,500.00

3,000.00

9,000.00

196.72

751.56

370.26

0.00

758.11

0.00

0.00

0.00

25,281.37

49,181.58

255,849.86

1,702.17

6,260.50

310.90

1,503.12

553.96

700.00

1,516.22

36,517.58

71,040.06

357,313.26

2,464.82

10,130.38

13.05%

-39.87%

-7.67%

0.00%

-79.78%

0.00%

0.00%

0.00%

-1.30%

-2.01%

-5.34%

-17.83%

12.55%

Original

Per 1-12

2018

Page 101 of 153




08Account Table:

Alt. Sort Table:



Page 7 of 11


REG. WSTWTR. TRMT. FAC. FUNDExpenseWASTEWATER COLL.&TREATMENTTREATMENT PLANT (RWWTF)OPERATIONS & MAINTENANCE

LABOR - SEWER PLANT OVERTIME

MATERIALS & SUPPLIES - CHLORINE

MATERIALS & SUPPLIES - FERROUS SULPHATE

MATERIALS & SUPPLIES - POLYMERS

MATERIALS & SUPPLIES - DEODORANT/DEGREASER

MATERIALS & SUPPLIES - ANTIFOAM

MATERIALS & SUPPLIES - H.T.H. TABLETS

MATERIALS & SUPPLIES - BICARBONATE SODA

MATERIALS & SUPPLIES - SULPHUR DIOXIDE

MATERIALS & SUPPLIES - METHANOL

MATERIALS & SUPPLIES - LUBRICANTS

MATERIALS & SUPPLIES - MISC. SUPPLIES

MATERIALS & SUPPLIES - LAB SUPPLIES

MATERIALS & SUPPLIES - MISC. SUPPLIES & REIMBURSEMENTS

MATERIALS & SUPPLIES - SMALL TOOLS & MINOR EQUIP.

MATERIALS & SUPPLIES - UNIFORMS

UTILITIES - DIESEL FUEL (GENERATOR)

PROF. SERVICES - SCUM SCREENINGS & GRIT

PROF. SERVICES - SLUDGE REMOVAL

08.495.01400.001424

08.495.03810.002200

08.495.03810.002201

08.495.03810.002202

08.495.03810.002203

08.495.03810.002204

08.495.03810.002205

08.495.03810.002206

08.495.03810.002207

08.495.03810.002208

08.495.03810.002210

08.495.03810.002212

08.495.03810.002250

08.495.03810.002251

08.495.03810.002600

08.495.03810.003181

08.495.03821.002340

08.495.03821.003115

08.495.03821.003116

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

13,500.00

12,000.00

15,000.00

160,000.00

6,000.00

14,000.00

10,000.00

20,000.00

5,000.00

3,600.00

5,000.00

16,000.00

0.00

7,432.50

3,027.89

121,665.99

5,519.16

0.00

0.00

0.00

8,260.00

0.00

352.99

6,484.24

10,558.74

6,071.55

1,082.01

2,979.56

1,303.59

7,913.72

10,585.40

4,800.00

8,875.53

129,535.45

1,847.80

0.00

0.00

0.00

5,520.00

0.00

2,640.86

5,305.95

11,839.84

3,132.89

3,279.38

2,603.22

0.00

10,544.47

13,500.00

12,000.00

15,000.00

120,000.00

6,000.00

100.00

100.00

100.00

14,000.00

40,000.00

2,000.00

10,000.00

10,000.00

8,000.00

5,000.00

3,500.00

5,000.00

16,000.00

13,500.00

12,000.00

15,000.00

120,000.00

6,000.00

100.00

100.00

100.00

14,000.00

40,000.00

2,000.00

10,000.00

10,000.00

8,000.00

5,000.00

3,500.00

5,000.00

16,000.00

13,111.14

7,200.00

3,317.93

96,417.03

3,632.98

0.00

0.00

0.00

6,900.00

0.00

0.00

3,149.52

6,221.89

1,364.17

1,403.94

1,993.07

0.00

5,040.83

19,250.52

9,600.00

15,000.00

155,273.00

3,564.36

11,040.00

2,000.00

6,131.58

9,188.68

1,423.64

2,486.90

3,408.62

5,000.00

9,217.18

42.59%

-20.00%

0.00%

29.39%

-40.59%

-100.00%

-100.00%

-100.00%

-21.14%

-100.00%

0.00%

-38.68%

-8.11%

-82.20%

-50.26%

-2.61%

0.00%

-42.39%

Original

Per 1-12

2018

Page 102 of 153




08Account Table:

Alt. Sort Table:



Page 8 of 11


REG. WSTWTR. TRMT. FAC. FUNDExpenseWASTEWATER COLL.&TREATMENTTREATMENT PLANT (RWWTF)OPERATIONS & MAINTENANCE

PROF. SERVICES - SLUDGE REMOVAL

PROF. SERVICES - LAB TESTS - SLUDGE

PROF. SERVICES - PRIORITY POLLUTANT TESTS

MATERIALS & SUPPLIES - PRETREATMENT SUPPLIES

PROF. SERVICES - RECOVERABLE PRE-TRMT EXPENSES


UTILITIES - GARBAGE





UTILITIES - WATER & SEWER

UTILITIES - STORMWATER USER FEE

LABOR - REPAIRS TO PLANT STRUCTURES

REPAIRS & MAINT. - PLANT STRUCTURES

LABOR - EQUIPMENT REPAIRS & MAINT.

REPAIRS & MAINT. - EQUIPMENT

REPAIRS & MAINT. - UNDERGROUND STORAGE TANKS

LABOR - VEHICLES

08.495.03821.003116

08.495.03821.003117

08.495.03821.003118

08.495.03821.003119

08.495.03821.003122

08.495.03821.003130

08.495.03821.003182

08.495.03821.003210

08.495.03821.003215

08.495.03821.003610

08.495.03821.003620

08.495.03821.003660

08.495.03821.003675

08.495.03823.001420

08.495.03823.002500

08.495.03825.001420

08.495.03825.002500

08.495.03826.002251

08.495.03827.001420

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

90,000.00

3,000.00

48,000.00

750.00

12,500.00

1,800.00

7,500.00

1,250.00

305,000.00

15,000.00

10,000.00

7,000.00

2,000.00

5,000.00

135,000.00

166,000.00

525.00

82,394.01

1,909.52

29,006.50

0.00

2,080.55

0.00

1,785.68

7,628.89

1,203.25

286,422.70

15,879.23

9,610.43

0.00

1,894.17

1,915.93

109,148.48

116,865.54

525.00

79,759.69

1,908.82

56,959.87

586.24

(468.00)

21,539.62

1,785.68

4,999.36

1,078.80

288,527.43

8,321.27

6,313.22

6,335.20

0.00

1,273.59

116,450.83

120,089.62

525.00

90,000.00

3,000.00

45,000.00

750.00

0.00

25,000.00

1,800.00

6,000.00

1,250.00

305,000.00

15,000.00

10,000.00

7,000.00

2,000.00

5,000.00

115,000.00

140,000.00

525.00

90,000.00

3,000.00

45,000.00

750.00

0.00

25,000.00

1,800.00

6,000.00

1,250.00

305,000.00

15,000.00

10,000.00

7,000.00

2,000.00

5,000.00

115,000.00

140,000.00

525.00

59,943.70

1,376.52

32,014.62

59.24

(3,380.00)

5,472.42

1,339.26

4,081.27

719.20

181,744.49

12,398.05

2,588.11

3,168.00

0.00

5,082.21

83,265.16

102,657.61

525.00

81,500.00

1,913.04

46,322.24

118.48

15,000.00

1,785.68

4,992.44

1,078.80

279,402.50

15,000.00

4,850.78

6,336.00

5,050.00

130,572.28

140,000.00

525.00

-9.44%

-36.23%

2.93%

-84.20%

0.00%

-40.00%

-0.79%

-16.79%

-13.69%

-8.39%

0.00%

-51.49%

-9.48%

-100.00%

1.00%

13.54%

0.00%

0.00%

Original

Per 1-12

2018

Page 103 of 153




08Account Table:

Alt. Sort Table:



Page 9 of 11

1,421,653.43 1,409,615.29

1,421,653.43 1,409,615.29


Dept 496

Prog 1

Prog 1

REG. WSTWTR. TRMT. FAC. FUNDExpenseWASTEWATER COLL.&TREATMENTTREATMENT PLANT (RWWTF)

ADMINISTRATION



1,581,625.00

1,581,625.00

1,581,625.00

1,581,625.00

1,487,396.72

1,487,396.72

1,609,425.00

1,609,425.00 994,845.37

994,845.37

LABOR - VEHICLES


MATERIALS & SUPPLIES - VEHICLES







MATERIALS & SUPPLIES - ADMINISTRATIVE


MATERIALS & SUPPLIES - PRINTING

DUES, TRAINING, PERMITS, & MEMBERSHIPS

08.495.03827.001420

08.495.03827.002310

08.495.03827.002500

08.496.01410.001430

08.496.01500.001560

08.496.01500.001580

08.496.01500.001630

08.496.01600.001600

08.496.03500.003520

08.496.03850.002000

08.496.03850.003110

08.496.03850.003420

08.496.03850.003425

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-5.96%

-5.96%

Total Dept 495TREATMENT PLANT (RWWTF)

Total

Total

Prog 1

Prog 1


Budget Budget

10,000.00

10,000.00

5,000.00

49,000.00

321,500.00

1,850.00

21,750.00

35,436.00

40,000.00

4,000.00

2,300.00

750.00

10,000.00

13,130.95

7,305.34

6,875.84

67,521.67

276,075.87

1,991.36

19,821.81

31,587.00

43,977.80

3,016.55

2,587.50

221.19

6,467.00

13,934.50

4,484.20

4,135.05

66,207.94

294,153.18

1,802.16

17,689.31

34,685.00

48,342.48

3,779.68

3,140.00

271.81

5,721.54

15,000.00

10,000.00

5,000.00

57,500.00

308,500.00

1,950.00

18,750.00

29,221.00

45,000.00

4,000.00

3,100.00

600.00

8,000.00

15,000.00

10,000.00

5,000.00

57,500.00

308,500.00

1,950.00

18,750.00

29,221.00

45,000.00

4,000.00

3,100.00

600.00

8,000.00

6,625.39

4,057.33

3,079.81

38,759.74

228,621.65

1,339.56

15,863.92

29,221.00

34,828.36

345.69

5,420.00

325.77

5,314.95

8,936.24

8,114.66

5,848.00

52,788.18

288,500.00

1,950.00

15,863.92

29,221.00

34,828.36

691.38

5,420.00

651.54

8,729.90

-40.42%

-18.85%

16.96%

-8.19%

-6.48%

0.00%

-15.39%

0.00%

-22.60%

-82.71%

74.83%

8.59%

9.12%

Original

Per 1-12

2018

Page 104 of 153




08Account Table:

Alt. Sort Table:



Page 10 of 11

1,961,817.82 2,046,384.24

453,267.75

0.00

475,793.10

77,579.00

453,267.75

0.00

475,793.10

77,579.00


Org 470

Dept 496

Dept 497

Dept 471

Prog 1

Prog 2

Prog 1

REG. WSTWTR. TRMT. FAC. FUNDExpenseWASTEWATER COLL.&TREATMENT

DEBT SERVICE

ADMINISTRATION

CAPITAL OUTLAY

DEBT


CAPITAL OUTLAY


2,221,036.00

476,621.00

56,340.00

476,621.00

56,340.00

2,221,036.00

476,621.00

56,340.00

476,621.00

56,340.00

2,062,731.70

438,644.28

46,918.00

438,644.28

46,918.00

2,276,991.00

486,586.00

79,405.00

486,586.00

79,405.00

360,040.64

46,918.00

360,040.64

46,918.00

1,462,061.16



CAPITAL OUTLAY - BUILDING & FACILITIES



08.497.07400.007462

08.497.07400.007479

08.497.07400.007481

08.471.04710.004520

08.471.04720.004520

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-7.13%

-7.97%

-16.72%

-7.97%

-16.72%

Total Org 429WASTEWATER COLL.&TREATMENT

Total

Total

Dept 496

Dept 497

ADMINISTRATION

CAPITAL OUTLAY

Total

Total

Prog 2

Prog 1


CAPITAL OUTLAY

Budget Budget

28,000.00

29,100.00

22,305.00

3,325.00

1,580.00

0.00

0.00

0.00

0.00

0.00

0.00

77,579.00

0.00

0.00

0.00

0.00

56,340.00

0.00

0.00

0.00

0.00

56,340.00

0.00

0.00

0.00

138.00

46,780.00

0.00

1,419.25

605.23

138.00

46,780.00

2,210.00

1,045.00

100.00%

-16.96%

0.00%

100.00%

100.00%

Original

Per 1-12

2018

Page 105 of 153




08Account Table:

Alt. Sort Table:



Page 11 of 11

(372,570.79) 357,123.88

(372,570.79) 357,123.88

1,961,817.82 2,046,384.24

0.00 0.00

0.00 0.00

0.00 0.00

GrandTotal


REG. WSTWTR. TRMT. FAC. FUNDExpenseDEBT SERVICEDEBTOPERATIONS & MAINTENANCE

24,193.00

24,193.00

2,221,036.00

0.00

0.00

0.00

24,193.00

24,193.00

2,221,036.00

0.00

0.00

0.00

(212,281.30)

(212,281.30)

2,065,986.70

3,255.00

3,255.00

3,255.00

469,256.00

469,256.00

2,281,896.00

4,905.00

4,905.00

4,905.00 2,024.48

2,024.48

2,024.48

1,464,085.64

(725,341.79)

(725,341.79)


ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-977.45%

-6.98%

100.00%

100.00%

100.00%

-977.45%

Total Fund 08REG. WSTWTR. TRMT. FAC. FUND

Total Type EExpense


Total Dept 471DEBT


Budget Budget

Original

Per 1-12

2018

Page 106 of 153

MARKET HOUSE FUND (09) PRELIMINARY 2018 PROJECTIONS AND

2019 BUDGET RECOMMENDATIONS 2018 Highlights

• Projected reduction to reserves of $35,459, and year-end cash of $53,390 (more in line with last several year’s reserve before Warehime Foundation funding towards HVAC installation [$48,000]); below are the contributing factors:

o Virtually all stalls rented throughout the year (budget based on partial vacancy),

and interest earnings exceeded expectations relating to improved interest rates and investment of 2017 Warehime Foundation funds pending 2018 HVAC system installation.

o Expenses projected at $42,207 over budget, primarily related to use of 2017

restricted cash reserves for installation of a new central HVAC system ($40,800). 2019 Proposals

• Projected addition to reserves of $110, and 2019 year-end cash of $53,500, based on the factors below:

o Proposed change in rental fees ($15 increase per stall and $30 per restaurant

over 2018 rates), with conservative estimate for some vacancies.

o Overall, slight increase in proposed operating expenses ($6,591), primarily relating to increased utilities costs (summer season air conditioning) and $3,000 for installing web-based security cameras (part of Borough-wide safety installations at major facilities).

• No capital outlays are budgeted for 2019.

Minimum Fund Balance and Financial Reserves Analysis Based on 2018 projected activities and 2019 proposed budgets, anticipated fund balance and financial reserves going into 2020 are $56,500. This represents over 127% of the 2019 proposed expenditures, well in excess of our minimum 25% fund balance and financial reserves policy ($10,497) - while the percentage is quite significant, the amounts are very insignificant and are reasonable as a reserve to assist with future capital needs and/or improvements.

Page 107 of 153




MARKETAccount Table:

Alt. Sort Table:



Page 1 of 4

(204.26)

(34,435.50)

(509.60)

(36,429.01)

(204.26)

(34,435.50)

(509.60)

(36,429.01)

(204.26)

(34,435.50)

(509.60)

(36,429.01)


Org 375

Org 380

Dept 009

Dept 009

Dept 009

Prog

Prog

MARKET HOUSE FUNDRevenueINTEREST

MARKETS


.

.

.

(350.00)

(34,390.00)

(350.00)

(34,390.00)

(350.00)

(34,390.00)

(350.00)

(34,390.00)

(350.00)

(34,390.00)

(350.00)

(34,390.00)

(1,650.00)

(37,635.00)

(1,650.00)

(37,635.00)

(1,650.00)

(37,635.00)

(1,150.00)

(38,410.00)

(1,150.00)

(38,410.00)

(1,150.00)

(38,410.00)

(1,270.61)

(37,716.89)

(1,270.61)

(37,716.89)

(1,270.61)

(37,716.89)

INTEREST

RENTS - LEASED STALLS

RENTS - DAILY/TEMPORARY STALL RENTALS

09.009.34100

09.009.34201

09.009.34202

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

371.43%

9.44%

371.43%

9.44%

371.43%

9.44%

Total

Total

Org 341

Org 375

INTEREST

MARKETS

Total

Total

Dept 009

Dept 009

.

.

Total

Total

Prog

Prog

Budget Budget

1,150.00

38,260.00

150.00

204.26

34,177.20

258.30

509.60

34,635.00

1,794.01

350.00

34,240.00

150.00

350.00

34,240.00

150.00

1,270.61

37,651.02

65.87

1,650.00

37,510.00

125.00

371.42%

9.55%

-16.66%

Original

Per 1-12

2018

Page 108 of 153





Alt. Sort Table:



Page 2 of 4

(37,161.02) (87,516.52)

(2,521.26)

0.00

(2,577.91)

(48,000.00)

(2,521.26)

0.00

(2,577.91)

(48,000.00)

(2,521.26)

0.00

(2,577.91)

(48,000.00)


Org 387

Dept 009

Dept 009

Prog

Prog

MARKET HOUSE FUNDRevenueMISCELLANEOUS REVENUE


.

.

(37,240.00)

(2,500.00)

0.00

(2,500.00)

0.00

(2,500.00)

0.00

(37,240.00)

(2,500.00)

0.00

(2,500.00)

0.00

(2,500.00)

0.00

(42,144.00)

(2,859.00)

0.00

(2,859.00)

0.00

(2,859.00)

0.00

(42,098.00)

(2,538.00)

0.00

(2,538.00)

0.00

(2,538.00)

0.00

(2,769.52)

0.00

(2,769.52)

0.00

(2,769.52)

0.00

(41,757.02)

MISC - ELECTRICITY REIMBURSEMENTS/REFUNDS

DONATIONS

09.009.38101

09.009.38700

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

13.17%

14.36%

0.00%

14.36%

0.00%

14.36%

0.00%

Total Type RRevenue

Total

Total

Org 380

Org 387



Total

Total

Dept 009

Dept 009

.

.

Total

Total

Prog

Prog

Budget Budget

2,538.00 2,521.26

0.00

2,577.91

48,000.00

2,500.00

0.00

2,500.00

0.00

2,769.52

0.00

2,859.00 14.36%

0.00%

Original

Per 1-12

2018

Page 109 of 153





Alt. Sort Table:



Page 3 of 4

31,286.43 31,765.33


MARKET HOUSE FUNDExpenseMARKET HOUSEMARKETSOPERATIONS & MAINTENANCE

34,341.00 34,341.00 76,453.00 40,928.00 65,806.76

LABOR - MARKET MASTER - SALARIES

LABOR - ASST. MARKET MASTER



MATERIALS & SUPPLIES - MARKET SUPPLIES


ADVERTISING




LABOR - REPAIRS & MAINT. - MARKET HOUSE

REPAIRS & MAINT. - MARKET HOUSE

UTILITIES - GARBAGE


UTILITIES - SEWER


09.444.01200.001315

09.444.01200.001316

09.444.01410.001250

09.444.01500.001630

09.444.02000.002000

09.444.03200.003210

09.444.03400.003410

09.444.03500.003520

09.444.03600.003610

09.444.03600.003620

09.444.03700.001420

09.444.03700.002500

09.444.03821.003182

09.444.03821.003660

09.444.03821.003670

09.444.07310.002000

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

122.63%

Total Dept 444


Budget Budget

9,000.00

300.00

2,000.00

400.00

1,254.00

570.00

1,353.00

1,093.00

4,200.00

6,927.00

2,500.00

7,500.00

1,831.00

2,000.00

8,331.96

160.23

3,509.23

276.47

1,026.19

270.78

1,107.70

1,107.55

2,915.70

3,515.68

1,695.32

4,669.18

1,785.68

399.00

515.76

0.00

8,391.92

272.40

4,438.97

310.33

802.52

427.24

1,605.72

820.00

3,294.85

3,721.36

1,750.63

3,402.76

1,785.68

383.20

357.75

0.00

8,800.00

350.00

2,650.00

310.00

1,200.00

495.00

1,750.00

1,300.00

3,150.00

6,000.00

2,000.00

3,500.00

1,786.00

450.00

600.00

0.00

8,800.00

350.00

2,650.00

310.00

1,200.00

495.00

1,750.00

1,300.00

3,150.00

6,000.00

2,000.00

3,500.00

1,786.00

450.00

600.00

0.00

6,060.43

168.35

2,446.17

342.28

717.96

371.15

780.00

710.00

2,594.21

3,452.39

1,619.75

3,918.24

1,339.26

243.95

242.19

40,800.43

8,754.00

275.00

3,475.00

342.00

1,224.00

556.00

1,320.00

1,066.00

2,135.00

6,758.00

2,500.00

4,722.00

1,786.00

374.00

366.00

40,800.00

-0.52%

-21.42%

31.13%

10.32%

2.00%

12.32%

-24.57%

-18.00%

-32.22%

12.63%

25.00%

34.91%

0.00%

-16.88%

-39.00%

100.00%

Original

Per 1-12

2018

Page 110 of 153





Alt. Sort Table:



Page 4 of 4

(4,883.59) (54,698.75)

(4,883.59) (54,698.75)

32,277.43 32,817.77

32,277.43 32,817.77

31,286.43

991.00

31,765.33

1,052.44

991.00 1,052.44

GrandTotal


Dept 486Prog 1

MARKET HOUSE FUNDExpenseMARKET HOUSEMARKETS

INSURANCE PREMIUMSOPERATIONS & MAINTENANCE

(1,844.00)

(1,844.00)

35,396.00

35,396.00

34,341.00

1,055.00

1,055.00

(1,844.00)

(1,844.00)

35,396.00

35,396.00

34,341.00

1,055.00

1,055.00

35,459.00

35,459.00

77,603.00

77,603.00

76,453.00

1,150.00

1,150.00

(110.00)

(110.00)

41,988.00

41,988.00

40,928.00

1,060.00

1,060.00 787.70

65,806.76

787.70

66,594.46

66,594.46

24,837.44

24,837.44

BENEFITS/TAXES - SOCIAL SECURITY09.486.01500.001610


ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

************

119.24%

119.24%

122.63%

9.00%

9.00%

************

Total Fund 09MARKET HOUSE FUND

Total Type EExpense

Total Org 444MARKET HOUSE

Total Dept 486

MARKETS

INSURANCE PREMIUMS


Budget Budget

1,060.00 991.00 1,052.44 1,055.00 1,055.00 787.70 1,150.00 9.00%

Original

Per 1-12

2018

Page 111 of 153

STORMWATER AUTHORITY (14) 2019 BUDGET RECOMMENDATIONS

Throughout 2018, the Borough has continued to evaluate the need for creation of a Stormwater Fund/Stormwater Authority (“Stormwater Authority”) for the administration of the Borough’s MS4 Permit, which is awaiting State approval. As part of those evaluation efforts, Borough Council approved a “Stormwater Resource and Funding Study” to evaluate the operating and capital needs of administering (and funding) the program, including creation of a Stormwater Advisory Committee (SAC) to promulgate public involvement in the initial planning and evaluation stages of the program. Authority creation, funding strategies, and completion of Borough-wide impervious area assessment are still a work-in-progress, but will gather great steam as we progress through the remaining months of 2018. The following is a summary of the current proposed operating, capital, and management plan for these significant program requirements being implemented for 2019. 2019 Proposals

• Minor revenue funding is projected for the allocable share of pension State Aid to be received, equal to projected pension expense. All other program funding is to be determined based on forthcoming Borough Council review and evaluation, based on the results being finalized through the “Stormwater Resource and Funding Study”.

• The expense budget is built on the following expectations:

o Labor -- the Stormwater Authority program will be administered jointly by the

Public Works Director and Superintendent of Sewer and Wastewater (partially allocated payroll and related benefits) coordinated with the MS4 Coordinator, and be supported by the various office, administrative, and managerial personnel of the Borough (partially allocated payroll and related benefits). The Borough’s Sewer staff (Inflow & Infiltration Department) is proposed to expand by two laborers and one “crew leader”, each of whom will share dual duties amongst Stormwater and Sanitary Sewer projects (time divide is 50%/50%, as are related benefits) for jet/vacuum reporting of inlets and lines. Finally, the Borough’s Public Works Department staff will continue to support stormwater efforts through leaf collection, street sweeping, and point repair and maintenance, which will continue to see enhanced focus.

o General Administration -- assuming an external funding mechanism established,

costs shared amongst utility operations of the Borough will be expanded for share to the Stormwater Authority. Cost estimates are based on equal divide of

Page 112 of 153

current Sanitary Sewer costs for said services and materials, and transfer of all current General Fund stormwater management costs (in equal share, indexed for inflation) to the Stormwater Authority.

o Capital outlays are proposed for 2019 as follows:

• Replacement of 1990 GMC Televising and Grout Truck (heavy duty),

converting to a Ford Transit Connect (light duty) at $12,125 (represents 50% cost share with Sanitary Sewer).

• $20,500 for 50% cost share with Stormwater Authority for first of three payments on new Backhoe for Sanitary Sewer and Stormwater projects (estimated total of $61,500 per operation).

• Advancement of an $170,000 annual spend campaign for the substantial repair, replacement, and installation of stormwater infrastructure, based on significant continued televising (TV) performed to assess critical areas of disrepair or stormwater run-off deficiencies.

Minimum Fund Balance and Financial Reserves Analysis As the Authority will be a new operating activity in 2019, there are no carryover financial reserves (other Borough Funds, through short-term notes, will support the fund financially during implementation to ensure cash flows adequate to pay current operating and capital needs). The established “Authority Funding” is built in an amount to add $25,000 per year to the Authority’s reserves -- to ensure the fairness of program funding, it could be some time before the Authority has established reserves sufficient to be in compliance with the Borough’s policy -- minimum 25% of greater of current or next year’s expenses in fund balance and financial reserves ($299,650).

Page 113 of 153

THE BOROUGH OF HANOVERBUDGET PREPARATION REPORT - STORMWATER AUTHORITY

PROPOSEDACCOUNT NO ACCOUNT DESCRIPTION 2019

REVENUES

14.014.34100 INTEREST - 14.014.35503 STATE - MUNICIPAL PENSION AID 18,459 14.014.39999 AUTHORITY FUNDING 1,205,021

TOTAL REVENUES 1,223,480

EXPENDITURES

Department 406 - Administration

14.406.01410.001420 LABOR - ADMINISTRATIVE STAFF 100,927 14.406.01500.001560 BENEFITS/TAXES - HEALTH & HOSPITALIZATION INSURANCE 178,466 14.406.01500.001580 BENEFITS/TAXES - LIFE INSURANCE 1,093 14.406.01500.001630 BENEFITS/TAXES - WORKMANS COMPENSATION 9,747 14.406.01600.001600 BENEFITS/TAXES - PENSION 18,459 14.406.02000.002100 MATERIALS & SUPPLIES - OFFICE 3,000 14.406.02000.003250 MATERIALS & SUPPLIES - POSTAGE 3,500 14.406.02000.003420 MATERIALS & SUPPLIES - PRINTING 500 14.406.03100.003110 PROF. SERVICES - ACCOUNTING & AUDITING SERVICES - 14.406.03350.003802 RENTS - OFFICE RENT (GENERAL FUND) 19,200 14.406.03500.003520 FIRE & LIABILITY INSURANCE 4,500 14.406.03700.002500 PROF. SERVICES - COMPUTER & SUPPORT SERVICES/SUBSCRIPTIONS 5,000 14.406.04200.004200 DUES, TRAINING, & MEMBERSHIPS 2,540

Total Expenditures - Department 406 - Administration 346,932

Department 436 - Storm Sewers & Drains

14.436.01300.001300 LABOR - SUPERVISOR 46,210 14.436.03004.002515 UTILITIES - TELEPHONE 750 14.436.03005.002515 UTILITIES - ELECTRIC 1,250 14.436.03006.002515 UTILITIES - WATER, SEWER & STORMWATER 1,000 14.436.03008.002515 UTILITIES - GAS (HEAT) 1,500 14.436.03215.002515 UTILITIES - CABLE & INTERNET 250 14.436.03310.002515 UTILITIES - GARBAGE 600 14.436.03100.002251 PROF. SERVICES - ENGINEERING & ARCHITECTURAL SERVICES 27,200 14.436.03142.002251 PROF. SERVICES - CHESAPEAKE BAY-STORMWATER CONSORTIUM 102,490 14.436.03143.002251 MISC. STORM WATER MANAGEMENT EXPENSES 1,540 14.436.03200.003210 UTILITIES - TELEPHONE 500 14.436.03300.001420 LABOR - LEAF COLLECTION 44,033 14.436.03300.002500 MATERIALS & SUPPLIES - LEAF COLLECTION 513 14.436.03320.001420 LABOR - STREET SWEEPING 36,565 14.436.03320.002310 UTILITIES - GASOLINE & OIL - STREET SWEEPING 4,379 14.436.03320.002500 MATERIALS & SUPPLIES - STREET SWEEPING 565 14.436.03321.002500 REPAIRS & MAINT. - STREET SWEEPING 6,158 14.436.03700.001420 LABOR - STORM SEWERS/CURBS/DRAINS 267,596 14.436.03700.001427 LABOR - REPAIRS & MAINT. - STREET SWEEPING 3,348 14.436.03700.002500 REPAIRS & MAINT. - STORM SEWERS/CURBS/DRAINS 5,132 14.436.03700.002515 REPAIRS & MAINT. - TANGER BUILDINGS 1,200 14.436.06935.002350 CAPITAL OUTLAY - STORM SEWER CONSTRUCTION 170,000 14.436.07000.007300 CAPITAL OUTLAY - VEHICLES 35,125 14.436.07000.007400 CAPITAL OUTLAY - EQUIPMENT - 14.486.01500.001610 BENEFITS/TAXES - SOCIAL SECURITY 38,149

Department 436 - Storm Sewers & Drains 796,053

Department 471 - Debt Service

14.471.04710.004508 DEBT - PRINCIPAL - BACKHOE CAPITAL LEASE 20,500 14.471.04710.004509 DEBT - PRINCIPAL - LEASE FOR CAMERA TRUCK 27,799 14.471.04710.004520 DEBT - PRINCIPAL - LEASES (ENTERPRISE) 2,488 14.471.04710.0045XX DEBT - INTEREST - BACKHOE CAPITAL LEASE - 14.471.04720.004509 DEBT - INTEREST - LEASE FOR CAMERA TRUCK 3,453 14.471.04720.004520 DEBT - INTEREST - LEASES (ENTERPRISE) 1,255

Total Expenditures - Department 471 - Debt Service 55,495

TOTAL EXPENDITURES 1,198,480

NET CHANGE IN FUND BALANCE 25,000

Page 1 of 1 Report Date/Time: 9/14/2018 8:21 PMPage 114 of 153

SANITARY SEWER FUND (16) PRELIMINARY 2018 PROJECTIONS AND


• Projected addition to reserves of $92,652 (2018 Budget plan was for addition of $255,805), and year-end cash of $2,643,024; below are the contributing factors:

o Overall revenues projected at $215,252 under budget, based on several

significant offsetting items:

Service charges, including Penn Township flow exchange agreement billing (including share of the Regional Wastewater Treatment [RWWT] Facilities operation), are anticipated to be under budget by $148,800, due to highly-favorable RWWT results (resulting in less projected Penn Township share), reduced water usage at the Filtration Plant, and reduction in billed sewer flow to Borough residents and entities.

Sewer connection fees were proposed at $171,900, primarily

representing charges for the first two phases of the Cherry Tree Phase 4 project anticipated in 2018. Subdivision changes pushed construction, which has connection charges pushed to future years. Projection made at $50,000 in 2018, based on collection charges to-date and estimate for a small handful through remainder of year.

o Expenses projected to be better than budget by $52,099, primarily due to payroll

(including overtime) and related employee benefits/taxes better than projected ($47,318 positive variance). Projections anticipate significant 3rd/4th quarter 2018 sewer relining work to match proposed budget for annual spending program ($350,000 total).

2019 Proposals

• Projected addition to reserves of $351,218 and 2019 year-end cash of $2,994,242, based on the factors below:

o Revenues are projected at a decrease over 2018 budget of $373,397, primarily

based on the following:

Page 115 of 153

Borough resident and entity sewer revenues are projected to decrease by $250,000 for the proposed abolition of the “75% rule” affecting non-residential Borough property sewer accounts, tabled in 2018.

• The 75% rule provides that the quarterly sewer bill for non-residential properties is the current actual quarterly bill or 75% of any of the past four (4) quarter bills, whichever greater.

With uncertainty on significant sewer connection charges based on

timing of construction, related revenue budget is decreased to $50,000 (slightly higher than the $30,000 annual budgets from 2016/prior), representing a $121,900 decline from 2017 budget.

o Significant changes in expenses, which reflect a budget decrease of $468,810

over 2018 budgeted expenses, primarily relate to the proposed creation of a Stormwater Authority to manage the Borough’s MS4 Stormwater Permit requirements and all funding relative to the program. See the relating “STORMWATER AUTHORITY FUND (14)” for further discussion relating to the cost-sharing implementation of the authority, proposed operating and support structure, and capital. The following detail the significant changes from the 2018 budget, which include the Stormwater reallocations noted above:

Regional Plant costs, based on the RWWT Fund Budget, significantly

decreased over 2018 budget ($310,770), relating to the current-year operating/capital surplus created in the RWWT Fund that greatly reduces 2019 proposed funding of the operation. See notes at end in relation to future cost allocation considerations.

Capital outlays are proposed for 2019 as follows:

• Replacement of 1990 GMC Televising and Grout Truck (heavy

duty), converting to a Ford Transit Connect (light duty) at $12,125 (represents 50% cost share with Stormwater Authority).

• $20,500 for 50% cost share with Stormwater Authority for first of three payments on new Backhoe for Sanitary Sewer and Stormwater projects (estimated total of $61,500 per operation).

• Continuation of annual $350,000 capital investment infrastructure

program, focused on flow meter data and engineering analysis services that are studying the entire sanitary sewer system and identifying critical areas for investment. Pending grant funding, actual spending could exceed this amount; however, net $350,000 long-term spending plan will be upheld.

Page 116 of 153

Minimum Fund Balance and Financial Reserves Analysis Based on 2018 projected activities and 2019 proposed budgets, anticipated fund balance and financial reserves going into 2020 are $2,994,242. This represents just over 67% of the 2019 proposed expenses, well within our minimum 25% fund balance and financial reserves policy ($1,110,266). While this represents an increase of approx. 17% from 2018’s carry-in reserves, reduction in revenues from McSherrystown Borough loan (for Regional Wastewater Treatment Facility improvements project share) continue through final payment in 2021 (represents $110,613 of the revenue budget in 2019), and one-time sewer connection fees for Cherry Tree Phase 4 in the next several years, will significantly reduce future revenue streams. For expenses, significant increase for Regional Plant costs will occur, since 2019 is artificially reduced due to 2018 projected surplus generation (2020 initial projections put those costs around $1,815,000, which would represent over a $434,000 increase from 2019 amounts. It is anticipated that continued sanitary sewer line evaluation and critical repairs will significantly reduce Inflow and Infiltration (I&I), which in turn will reduce costs of the Regional Plant and reduce our applicable flow of sewer to the facility. Subsequent to 2018 and 2019, these operational effects should be more evident and allow further refinement of our long-range planning.

Page 117 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 1 of 11

(8,798.25) (24,821.01)

(8,798.25)

(4,450,805.07)

(24,821.01)

(4,511,953.06)

(8,798.25)

(4,450,805.07)

(24,821.01)

(4,511,953.06)


Org 343

Dept 016

Dept 016

Prog

Prog

SANITARY SEWER FUNDRevenueINTEREST

SEWER RENTS

.

.

(17,500.00)

(17,500.00)

(4,834,700.00)

(17,500.00)

(4,834,700.00)

(17,500.00)

(17,500.00)

(4,834,700.00)

(17,500.00)

(4,834,700.00)

(60,000.00)

(60,000.00)

(4,685,900.00)

(60,000.00)

(4,685,900.00)

(40,000.00)

(40,000.00)

(4,566,100.00)

(40,000.00)

(4,566,100.00)

(36,663.60)

(2,977,496.16)

(36,663.60)

(2,977,496.16)

(36,663.60)

INTEREST

METERED REVENUE - PENN TOWNSHIP FLOW EXCHANGE

METERED REVENUE - WATER DEPARTMENT

METERED REVENUE - HANOVER BOROUGH

METERED REVENUE - PENALTIES

16.016.34100

16.016.36411

16.016.36412

16.016.36414

16.016.37816

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

242.86%

242.86%

-3.08%

242.86%

-3.08%

Total Org 341INTEREST

Total

Total

Dept 016

Dept 016

.

.

Total

Total

Prog

Prog

Budget Budget

40,000.00

471,600.00

75,000.00

4,000,000.00

19,500.00

8,798.25

483,242.70

78,592.14

3,868,779.21

20,191.02

24,821.01

475,569.13

103,254.64

3,913,244.12

19,885.17

17,500.00

456,700.00

110,000.00

4,250,000.00

18,000.00

17,500.00

456,700.00

110,000.00

4,250,000.00

18,000.00

36,663.60

103,926.31

55,039.14

2,803,541.26

14,989.45

60,000.00

439,900.00

75,000.00

4,150,000.00

21,000.00

242.85%

-3.67%

-31.81%

-2.35%

16.66%

Original

Per 1-12

2018

Page 118 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 2 of 11

(4,450,805.07)

(150,000.00)

(4,511,953.06)

0.00

(150,000.00)

(22,637.00)

0.00

(22,888.00)

(150,000.00)

(22,637.00)

0.00

(22,888.00)


Org 351

Org 354

Dept 016

Dept 016

Prog

Prog

SANITARY SEWER FUNDRevenueSEWER RENTS



.

.

(4,834,700.00)

0.00

0.00

(20,964.00)

0.00

(20,964.00)

(4,834,700.00)

0.00

0.00

(20,964.00)

0.00

(20,964.00)

(4,685,900.00)

0.00

0.00

(20,964.00)

0.00

(20,964.00)

(4,566,100.00)

0.00

0.00

(17,567.00)

0.00

(17,567.00)

0.00

0.00

0.00

0.00

(2,977,496.16)

0.00

FEDERAL - CDBG MAIN LINING - 2015 PROGRAM

FEDERAL - CDBG MAIN LINING - 2016 PROGRAM


16.016.35467

16.016.35468

16.016.35503

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-3.08%

0.00%

0.00%

0.00%

0.00%

0.00%

Total

Total

Org 343

Org 351

SEWER RENTS


Total

Total

Dept 016

Dept 016

.

.

Total

Total

Prog

Prog

Budget Budget

17,567.00

70,000.00

80,000.00

22,637.00

0.00

0.00

22,888.00

0.00

0.00

20,964.00

0.00

0.00

20,964.00

0.00

0.00

0.00 20,964.00

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 119 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 3 of 11

(22,637.00)

(31,624.02)

(22,888.00)

(80,348.08)

(31,624.02) (80,348.08)

(31,624.02) (80,348.08)


Org 380

Org 392

Dept 016

Dept 016

Prog

Prog

SANITARY SEWER FUNDRevenueSTATE CAP. & OPER.GRANTS


INTERFUND TRANSFERS-IN

.

.

(20,964.00)

(177,900.00)

(177,900.00)

(177,900.00)

(20,964.00)

(177,900.00)

(177,900.00)

(177,900.00)

(20,964.00)

(68,948.00)

(68,948.00)

(68,948.00)

(17,567.00)

(58,000.00)

(58,000.00)

(58,000.00)(58,619.76)

(58,619.76)

0.00

(58,619.76)

CONNECTION FEES

MISC - INSPECTION FEES

RENTS - EQUIPMENT RENTAL

MISC - REIMBURSED REPAIRS/DAMAGES

MISCELLANEOUS

MISC - REIMBURSEMENTS FOR SEWER INFILTRATION WORK

MISC - SALE OF EQUIPMENT

DEVELOPER ASSESSMENTS - MCSHERRYSTOWN BOROUGH WWTP FAIR SHARE

16.016.32109

16.016.32110

16.016.34246

16.016.36010

16.016.38000

16.016.38200

16.016.39006

16.016.38037

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.00%

-61.24%

-61.24%

-61.24%

Total

Total

Org 354

Org 380



Total Dept 016.

Total Prog

Budget Budget

50,000.00

3,500.00

2,000.00

2,000.00

500.00

110,613.00

23,850.00

3,390.00

2,717.00

918.16

619.02

129.84

0.00

122,613.00

68,900.00

5,015.00

2,368.00

2,982.28

1,082.80

0.00

0.00

118,613.00

171,900.00

2,500.00

1,500.00

1,000.00

1,000.00

0.00

0.00

114,613.00

171,900.00

2,500.00

1,500.00

1,000.00

1,000.00

0.00

0.00

114,613.00

39,750.00

6,905.00

3,575.00

6,192.59

224.00

(1.83)

1,975.00

114,613.00

50,000.00

6,705.00

3,575.00

6,193.00

500.00

1,975.00

114,613.00

-70.91%

168.20%

138.33%

519.30%

-50.00%

0.00%

100.00%

0.00%

Original

Per 1-12

2018

Page 120 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 4 of 11

(4,786,477.34) (4,758,623.15)

(122,613.00) (118,613.00)

(122,613.00) (118,613.00)

(122,613.00) (118,613.00)


SANITARY SEWER FUNDRevenueINTERFUND TRANSFERS-IN.

(5,165,677.00)

(114,613.00)

(114,613.00)

(114,613.00)

(5,165,677.00)

(114,613.00)

(114,613.00)

(114,613.00)

(4,950,425.00)

(114,613.00)

(114,613.00)

(114,613.00)

(4,792,280.00)

(110,613.00)

(110,613.00)

(110,613.00)(114,613.00)

(114,613.00)

(114,613.00)

(3,187,392.52)

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-4.17%

0.00%

0.00%

0.00%

Total Type RRevenue

Total Org 392INTERFUND TRANSFERS-IN

Total Dept 016.

Total Prog

Budget Budget

Original

Per 1-12

2018

Page 121 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 5 of 11

433,548.05 451,255.91

433,548.05 451,255.91


Dept 426

Prog 1

Prog 1

SANITARY SEWER FUNDExpenseSANITARY SEWERADMINISTRATION

SEWAGE DISPOSAL PLANT



477,679.00

477,679.00

477,679.00

477,679.00

452,391.00

452,391.00

380,067.00

380,067.00 346,419.74

346,419.74






MATERIALS & SUPPLIES - OFFICE


MATERIALS & SUPPLIES - PRINTING


MISC. SEWER ADMINISTRATIVE EXPENSES

RENTS - OFFICE RENT (GENERAL FUND)



LABOR - WASTEWATER TREATMENT

16.406.01400.001420

16.406.01500.001560

16.406.01500.001580

16.406.01500.001630

16.406.01600.001600

16.406.02000.002100

16.406.02000.003250

16.406.02000.003420

16.406.03100.003110

16.406.03350.003000

16.406.03350.003802

16.406.03500.003520

16.406.03700.002500

16.426.01450.001420

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-5.29%

-5.29%

Total Dept 406ADMINISTRATION


Budget Budget

82,000.00

179,500.00

1,050.00

10,750.00

17,567.00

3,500.00

3,500.00

500.00

4,300.00

2,000.00

65,900.00

4,500.00

5,000.00

122,808.13

204,099.20

1,431.92

9,911.57

22,637.00

5,170.51

6,408.35

430.07

4,312.50

1,384.33

37,660.00

10,896.93

6,397.54

122,026.27

205,390.06

1,285.59

9,188.58

22,888.00

4,565.11

6,518.55

872.96

4,400.00

794.02

60,024.96

7,729.03

5,572.78

112,500.00

217,500.00

1,450.00

11,500.00

20,964.00

6,500.00

7,000.00

1,000.00

5,100.00

2,000.00

70,665.00

11,500.00

10,000.00

112,500.00

217,500.00

1,450.00

11,500.00

20,964.00

6,500.00

7,000.00

1,000.00

5,100.00

2,000.00

70,665.00

11,500.00

10,000.00

78,290.70

162,389.65

978.67

7,631.84

20,964.00

2,985.86

2,552.94

85.87

5,100.00

810.38

46,983.74

8,429.90

9,216.19

107,000.00

205,000.00

1,350.00

7,632.00

20,964.00

6,500.00

7,000.00

750.00

5,100.00

2,000.00

70,665.00

8,430.00

10,000.00

-4.88%

-5.74%

-6.89%

-33.63%

0.00%

0.00%

0.00%

-25.00%

0.00%

0.00%

0.00%

-26.69%

0.00%

Original

Per 1-12

2018

Page 122 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 6 of 11

4,564.88 5,943.10

4,564.88 5,943.10


Dept 428

Prog 1

Prog 1

SANITARY SEWER FUNDExpenseSANITARY SEWERSEWAGE DISPOSAL PLANT

SANITARY SEWERS



6,800.00

6,800.00

6,800.00

6,800.00

6,950.00

6,950.00

6,750.00

6,750.00 4,470.22

4,470.22

LABOR - WASTEWATER TREATMENT


RWWT PLANT - INDUSTRIAL SURCHARGES

LABOR - SEWER PLANT SUPERINTENDENT

LABOR - PUBLIC WORKS SUPERVISOR

LABOR - PLUMBING INSPECTOR

MATERIALS & SUPPLIES - COLLECTION SUPPLIES

MATERIALS & SUPPLIES - UNIFORM CLEANING & REPAIRS

RWWT PLANT - TREATMENT & RELATED CHARGES

PENN TWP. FLOW EXCHANGE AGREEMENT





16.426.01450.001420

16.426.04200.004200

16.428.00492.049235

16.428.01200.001230

16.428.01200.001270

16.428.01200.001280

16.428.02500.003715

16.428.03000.003181

16.428.03000.003186

16.428.03000.003650

16.428.03004.002515

16.428.03005.002515

16.428.03006.002515

16.428.03008.002515

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

2.21%

2.21%

Total Dept 426SEWAGE DISPOSAL PLANT


Budget Budget

6,000.00

750.00

50,000.00

28,250.00

8,650.00

22,850.00

3,500.00

1,250.00

1,381,370.00

46,500.00

1,500.00

1,250.00

1,000.00

3,389.88

1,175.00

80,000.00

21,717.66

15,999.91

28,206.27

2,651.29

1,573.41

1,593,594.53

33,624.70

1,703.72

1,994.58

507.21

5,444.77

498.33

50,000.00

29,515.20

16,319.94

28,770.61

1,361.09

1,372.39

1,245,079.00

46,259.22

1,296.51

1,945.10

529.57

5,600.00

1,200.00

50,000.00

36,850.00

12,750.00

30,000.00

3,500.00

2,000.00

1,692,140.00

40,000.00

1,500.00

3,250.00

1,000.00

5,600.00

1,200.00

50,000.00

36,850.00

12,750.00

30,000.00

3,500.00

2,000.00

1,692,140.00

40,000.00

1,500.00

3,250.00

1,000.00

4,470.22

0.00

50,000.00

25,281.31

8,728.03

20,515.69

2,017.19

791.90

1,692,140.00

22,352.35

1,107.69

995.93

277.31

5,750.00

1,200.00

50,000.00

36,600.00

12,650.00

29,750.00

3,500.00

1,500.00

1,692,140.00

46,500.00

1,500.00

2,000.00

750.00

2.67%

0.00%

0.00%

-0.67%

-0.78%

-0.83%

0.00%

-25.00%

0.00%

16.25%

0.00%

-38.46%

-25.00%

Original

Per 1-12

2018

Page 123 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 7 of 11


SANITARY SEWER FUNDExpenseSANITARY SEWERSANITARY SEWERSOPERATIONS & MAINTENANCE


PROF. SERVICES - SEWER LOCATES



UTILITIES - GARBAGE

LABOR - INFLOW & INFILTRATION (I&I)

LABOR - REPAIRS & MAINT. - INTERCEPTOR INSPECTIONS

REPAIRS & MAINT. - INTERCEPTOR INSPECTIONS

LABOR - REPAIRS & MAINT. - MANHOLES

LABOR - REPAIRS & MAINT. - MINI TV LATERALS

LABOR - REPAIRS & MAINT. - TV MACHINERY & EQUIPMENT

REPAIRS & MAINT. - TV MACHINERY & EQUIPMENT

LABOR - SEWER LOCATES

LABOR - REPAIRS & MAINT. - DOOR-TO-DOOR INSPECTIONS

REPAIRS & MAINT. - DOOR-TO-DOOR INSPECTIONS

REPAIRS & MAINT. - TANGER BUILDINGS

LABOR - REPAIRS & MAINT. - COLLECTION SYSTEM

REPAIRS & MAINT. - COLLECTION SYSTEM


16.428.03008.002515

16.428.03100.001342

16.428.03100.003130

16.428.03215.002515

16.428.03310.002515

16.428.03610.001420

16.428.03611.001420

16.428.03611.002500

16.428.03645.001420

16.428.03646.001420

16.428.03651.001420

16.428.03651.002000

16.428.03653.001420

16.428.03655.001420

16.428.03655.002500

16.428.03700.002515

16.428.03701.001420

16.428.03701.002000

16.428.03790.001420

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

1,500.00

1,500.00

15,000.00

250.00

600.00

52,500.00

2,000.00

200.00

500.00

10,000.00

3,000.00

10,000.00

31,000.00

100.00

500.00

1,200.00

87,750.00

30,000.00

12,500.00

1,338.18

1,401.51

20,274.37

416.32

0.00

164,555.82

4,853.68

0.00

197.36

12,059.96

3,447.94

3,709.66

24,646.80

1,751.48

44.02

653.19

82,777.53

20,990.41

19,291.09

1,424.17

1,028.75

30,682.22

395.84

519.72

132,546.69

1,651.23

0.00

0.00

9,879.27

4,101.30

7,773.62

27,636.56

0.00

(14,760.00)

1,359.50

86,749.41

13,149.23

18,334.12

2,500.00

3,000.00

15,000.00

500.00

700.00

145,000.00

5,000.00

200.00

5,000.00

12,500.00

5,000.00

10,000.00

29,000.00

2,500.00

500.00

1,500.00

92,500.00

20,000.00

19,000.00

2,500.00

3,000.00

15,000.00

500.00

700.00

145,000.00

5,000.00

200.00

5,000.00

12,500.00

5,000.00

10,000.00

29,000.00

2,500.00

500.00

1,500.00

92,500.00

20,000.00

19,000.00

1,444.44

588.86

26,822.07

251.79

799.50

101,771.68

1,287.41

0.00

161.70

6,506.72

2,043.85

4,045.00

21,993.67

54.59

0.00

714.34

62,054.79

24,607.41

11,034.51

2,500.00

1,250.00

22,500.00

500.00

1,200.00

142,500.00

2,000.00

500.00

10,000.00

3,000.00

8,000.00

31,000.00

100.00

500.00

1,000.00

87,750.00

36,000.00

15,750.00

0.00%

-58.33%

50.00%

0.00%

71.42%

-1.72%

-60.00%

-100.00%

-90.00%

-20.00%

-40.00%

-20.00%

6.89%

-96.00%

0.00%

-33.33%

-5.13%

80.00%

-17.10%

Original

Per 1-12

2018

Page 124 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 8 of 11

2,309,349.11

38,389.54

1,764,384.94

35,278.50

2,160,270.19

149,078.92

38,389.54

1,764,384.94

0.00

35,278.50


Dept 486

Prog 1

Prog 2

Prog 1

SANITARY SEWER FUNDExpenseSANITARY SEWERSANITARY SEWERS

INSURANCE PREMIUMS


CAPITAL OUTLAY


2,642,890.00

39,500.00

2,260,390.00

382,500.00

39,500.00

2,642,890.00

39,500.00

2,260,390.00

382,500.00

39,500.00

2,613,162.00

37,500.00

2,260,940.00

352,222.00

37,500.00

2,201,345.00

26,750.00

1,816,220.00

385,125.00

26,750.00

2,103,197.92

36,457.33

26,193.16

2,139,655.25

26,193.16


CAPITAL OUTLAY - SEWER MAIN LINING PROGRAM

LABOR - CAPITAL OUTLAY - SEWER LATERALS




16.428.03790.002500

16.428.03845.002251

16.428.06905.007150

16.428.07000.007300

16.428.07000.007410

16.486.01500.001610

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-1.12%

-5.06%

0.02%

-7.92%

-5.06%

Total

Total

Dept 428

Dept 486

SANITARY SEWERS

INSURANCE PREMIUMS

Total

Total

Total

Prog 1

Prog 2

Prog 1


CAPITAL OUTLAY


Budget Budget

10,000.00

350,000.00

35,125.00

26,750.00

16,287.59

150,000.00

(921.08)

0.00

0.00

38,389.54

19,464.68

0.00

0.00

0.00

0.00

35,278.50

18,000.00

350,000.00

0.00

32,500.00

0.00

39,500.00

18,000.00

350,000.00

0.00

32,500.00

0.00

39,500.00

12,808.19

6,543.67

0.00

2,222.25

27,691.41

26,193.16

18,000.00

322,309.00

2,222.00

27,691.00

37,500.00

0.00%

-7.91%

0.00%

-93.16%

100.00%

-5.06%

Original

Per 1-12

2018

Page 125 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 9 of 11

2,785,851.58 2,256,862.45


Org 470Dept 471Prog 1

SANITARY SEWER FUNDExpenseSANITARY SEWER

DEBT SERVICEDEBTOPERATIONS & MAINTENANCE

3,166,869.00 3,166,869.00 3,110,003.00 2,614,912.00 2,516,738.37

DEBT - FEES - G.O.B. 2011 SERIES (REFI. 2006)







DEBT - PRINCIPAL - BACKHOE CAPITAL LEASE

DEBT - PRINCIPAL - LEASE FOR CAMERA TRUCK



DEBT - PRINCIPAL - G.O.B. 2015C SERIES (REFI. 2010)




DEBT - INTEREST - LEASE FOR CAMERA TRUCK

16.471.03900.004741

16.471.03900.004742

16.471.03900.004743

16.471.03900.004745

16.471.03900.004746

16.471.03900.004747

16.471.03900.004748

16.471.04710.004508

16.471.04710.004509

16.471.04710.004520

16.471.04710.004743

16.471.04710.004745

16.471.04710.004746

16.471.04710.004747

16.471.04710.004748

16.471.04720.004509

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-1.80%

Total Org 428SANITARY SEWER

Budget Budget

104.00

520.00

538.00

515.00

156.00

398.00

20,500.00

27,799.00

2,488.00

1,130,000.00

15,000.00

10,000.00

10,000.00

3,453.00

255.00

104.00

520.00

538.20

514.80

0.00

0.00

0.00

0.00

0.00

235,000.00

10,000.00

15,000.00

0.00

770,000.00

0.00

0.00

104.00

520.00

538.20

514.80

0.00

398.00

0.00

0.00

0.00

235,000.00

15,000.00

10,000.00

0.00

780,000.00

0.00

0.00

104.00

520.00

538.00

515.00

156.00

398.00

0.00

31,000.00

0.00

250,000.00

15,000.00

15,000.00

10,000.00

790,000.00

0.00

0.00

104.00

520.00

538.00

515.00

156.00

398.00

0.00

31,000.00

0.00

250,000.00

15,000.00

15,000.00

10,000.00

790,000.00

0.00

0.00

104.00

0.00

538.20

514.80

0.00

0.00

0.00

31,251.54

1,861.96

250,000.00

15,000.00

15,000.00

10,000.00

790,000.00

0.00

104.00

520.00

538.00

515.00

156.00

398.00

31,252.00

3,050.00

250,000.00

15,000.00

15,000.00

10,000.00

790,000.00

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.81%

100.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 126 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 10 of 11

1,704,723.15 1,667,991.65

1,704,723.15 1,667,991.65

1,704,723.15

12,240.00

1,667,991.65

0.00


Org 492

Dept 471

Dept 406

Prog 1

Prog 4

SANITARY SEWER FUNDExpenseDEBT SERVICE

INTERFUND TRANSFERS-OUT

DEBT

ADMINISTRATION


TRANSFERS

1,743,003.00

1,743,003.00

1,743,003.00

0.00

1,743,003.00

1,743,003.00

1,743,003.00

0.00

1,747,770.00

1,747,770.00

1,747,770.00

0.00

1,826,900.00

1,826,900.00

1,826,900.00

0.00

1,744,815.19

0.00

1,744,815.19

1,744,815.19









TRANSFER TO EQUIPMENT FUND - CODE RED NOTIFICATION CONTRACT (4YR)

16.471.04720.004520

16.471.04720.004741

16.471.04720.004742

16.471.04720.004743

16.471.04720.004745

16.471.04720.004746

16.471.04720.004747

16.471.04720.004748

16.406.03350.003260

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.27%

0.27%

0.27%

0.00%


Total Dept 471DEBT

Total

Total

Prog 1

Prog 4


TRANSFERS

Budget Budget

1,255.00

184,124.00

232,680.00

121,650.00

65,720.00

0.00

30,831.25

76,300.00

198,525.00

233,478.76

122,790.14

0.00

10,866.00

12,240.00

0.00

0.00

38,150.00

193,825.00

233,278.76

122,150.00

3,112.89

35,400.00

0.00

0.00

0.00

0.00

189,124.00

232,978.00

121,950.00

65,920.00

19,800.00

0.00

0.00

0.00

0.00

189,124.00

232,978.00

121,950.00

65,920.00

19,800.00

0.00

770.93

0.00

0.00

189,125.00

232,978.76

121,950.00

65,920.00

19,800.00

0.00

1,465.00

189,124.00

232,978.00

121,950.00

65,920.00

19,800.00

100.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 127 of 153




SEWERAccount Table:

Alt. Sort Table:



Page 11 of 11

(213,836.70) (769,674.32)

(213,836.70) (769,674.32)

4,572,640.64 3,988,948.83

82,065.91 64,094.73

12,240.00

69,825.91

0.00

64,094.73

69,825.91 64,094.73

GrandTotal


Dept 492

Prog 4

Prog 4

SANITARY SEWER FUNDExpenseINTERFUND TRANSFERS-OUTADMINISTRATION

INTERFUND TRANSFERS

TRANSFERS

TRANSFERS

(255,805.00)

(255,805.00)

4,909,872.00

0.00

0.00

0.00

0.00

(255,805.00)

(255,805.00)

4,909,872.00

0.00

0.00

0.00

0.00

(92,652.00)

(92,652.00)

4,857,773.00

0.00

0.00

0.00

0.00

(350,468.00)

(350,468.00)

4,441,812.00

0.00

0.00

0.00

0.00 0.00

0.00

0.00

0.00

4,261,553.56

1,074,161.04

1,074,161.04

TRANSFER TO EQUIPMENT FUND - COMPUTERS

TRANSFER TO SEWER CONSTRUCTION FUND

16.492.00492.004928

16.492.00492.049263


ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-63.78%

-1.06%

0.00%

0.00%

0.00%

0.00%

-63.78%

Total Fund 16SANITARY SEWER FUND

Total Type EExpense

Total Org 492INTERFUND TRANSFERS-OUT

Total

Total

Dept 406

Dept 492

ADMINISTRATION

INTERFUND TRANSFERS

Total Prog 4TRANSFERS

Budget Budget

35,000.00

34,825.91

0.00

64,094.73

0.00

0.00

0.00

0.00

0.00

0.00

0.00%

0.00%

Original

Per 1-12

2018

Page 128 of 153

GUTHRIE MEMORIAL LIBRARY FUND (17) PRELIMINARY 2018 PROJECTIONS AND


• Through projected $50,000 General Fund subsidy (significantly under budget plan of $181,240), there is an anticipated reduction in reserves for 2018 of $81,873 (with projected year-end reserves of $23,447), based on the factors below:

o Revenue sources excluding all General Fund transfers are projected to exceed

budget by $131,888, primarily due bequests and endowment quarterly allotments slightly higher than budget, the most significant being the pending Settlement Agreement for 40% of the Hershey Estate ($97,831), expected to be resolved in 2018. Note - reclassification of endowment allotments from Interest to Fundraising performed in August 2018, relating to final research performed for accounting/reporting requirements.

o Expenses projected to be over budget by $19,018; below are the primary

contributing factors:

Positive savings of $20,000 versus budget was noted for Development Specialist, which was an independent contractor for part of the year, and then an approved Borough salaried position for remaining portion of 2017, with 100% payroll/related cost reimbursement from the Hanover Public Library Association (HPLA).

Projected electric and maintenance costs of the buildings and grounds

are expected to be under budget by approx. $12,500.

Building Capital Outlays are projected based on engineering and construction costs relating to the “old” Library building ($136,431), which are partially offset with CDBG revenues ($70,000) - over budget expectation by $66,431.

o General Fund subsidy is anticipated for 2018 totaling $50,000, significantly less

than budget of $181,240. This is outside of the $515,000 transferred from the General Fund to cover debt principal of the Library (due October 1), and full “fair share” payment made during the year of the General Fund of $145,114 to the Library.

Page 129 of 153

2019 Proposals

• Through projected $275,000 General Fund subsidy (an increase of $93,760 from the 2018 budget amount), the proposed budget plans a reduction in reserves of $9,266 (2019 year-end cash projected at $14,181). Significant contributing factors in comparison with 2018 budget, including detail on proposed capital expenditures, follow:

o When excluding the $70,000 CDBG revenue from 2018, revenues are virtually

flat overall (decrease of $661) against 2018 budget, with a number of insignificant increases/decreases based on 2018 project results.

o When excluding the $70,000 Capital Outlay expense relative to the CDBG revenue above, expenses are increasing $62,844 against 2018 budget; below are the primary contributing factors:

Personnel costs (payroll, benefits, taxes) increasing by approx. $106,000

relative to 10% estimated health insurance cost, additional part-time staff for Teen Library, reduction to 50% reimbursement from HPLA towards Director of Development & Marketing salary and benefits/taxes (versus 100% for 2018, per MOU), and increase in pension cost (relating to actuary change for mortality tables approved in 2017).

Maintenance for building and grounds increased by $5,000 for installing

updated, web-based security cameras (part of Borough-wide safety installations at major facilities).

o Total General Fund transfers to the Library Fund are projected to be $925,039

(an $83,685 increase over 2018 budget) to fund bond debt principal ($525,000), full “fair share” payment for services ($125,039), and anticipated operating and cash subsidy of $275,000.

Minimum Fund Balance and Financial Reserves Analysis - see General Fund analysis.

Page 130 of 153




17Account Table:

Alt. Sort Table:



Page 1 of 11

(13,263.10)

(1,303.95)

(14,072.23)

(585.15)

(13,263.10)

(1,303.95)

(14,072.23)

(585.15)

(13,263.10)

(1,303.95)

(14,072.23)

(585.15)


Org 351

Org 354

Dept 017

Dept 017

Dept 017

Prog

Prog

GUTHRIE MEMORIAL LIBRARY FUNDRevenueINTEREST



.

.

.

(50,000.00)

(70,900.00)

(50,000.00)

(70,900.00)

(50,000.00)

(70,900.00)

(50,000.00)

(70,900.00)

(50,000.00)

(70,900.00)

(50,000.00)

(70,900.00)

(250.00)

(70,000.00)

(250.00)

(70,000.00)

(250.00)

(70,000.00)

(250.00)

0.00

(250.00)

0.00

(250.00)

0.00

(133.63)

(7,266.25)

(133.63)

(7,266.25)

(133.63)

(7,266.25)

INTEREST

FEDERAL - CDBG LIBRARY ROOF GRANT

FEDERAL - E-RATE TELECOMMUNICATION DISCOUNTS

17.017.34100

17.017.35105

17.017.36768

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-99.50%

-1.27%

-99.50%

-1.27%

-99.50%

-1.27%

Total

Total

Org 341

Org 351

INTEREST


Total

Total

Dept 017

Dept 017

.

.

Total

Total

Prog

Prog

Budget Budget

250.00 13,263.10

0.00

1,303.95

14,072.23

0.00

585.15

50,000.00

70,000.00

900.00

50,000.00

70,000.00

900.00

133.63

7,266.25

0.00

250.00

70,000.00

-99.50%

0.00%

-100.00%

Original

Per 1-12

2018

Page 131 of 153




17Account Table:

Alt. Sort Table:



Page 2 of 11

(143,792.00)

(25,448.88)

(143,792.00)

(21,857.65)

(143,792.00)

(25,448.88)

(143,792.00)

(21,857.65)

(143,792.00)

(25,448.88)

(143,792.00)

(21,857.65)


Org 355

Org 357

Dept 017

Dept 017

Dept 017

Prog

Prog

Prog

GUTHRIE MEMORIAL LIBRARY FUNDRevenueSTATE CAP. & OPER.GRANTS


LOCAL GOVT UNITS CAP. & OPER. GRANTS

.

.

.

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(21,793.00)

(143,792.00)

(26,189.00)

(143,792.00)

(26,189.00)

(143,792.00)

(26,189.00)

(143,792.00)

0.00

(143,792.00)

0.00

(143,792.00)

0.00

STATE - LIBRARY GRANT

STATE - STATE/COUNTY-SHARED MUNICIPAL PENSION AID

COUNTY - LIBRARY GRANT

17.017.35407.000012

17.017.35503

17.017.35407.000011

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Total

Total

Org 354

Org 355



Total

Total

Dept 017

Dept 017

.

.

Total

Total

Prog

Prog

Budget Budget

143,792.00

26,189.00

143,792.00

25,448.88

143,792.00

21,857.65

143,792.00

21,793.00

143,792.00

21,793.00

143,792.00

0.00

143,792.00

21,793.00

0.00%

0.00%

Original

Per 1-12

2018

Page 132 of 153




17Account Table:

Alt. Sort Table:



Page 3 of 11

(217,982.00) (221,042.00)

(217,982.00) (221,042.00)

(217,982.00) (221,042.00)


Org 367

Dept 017

Dept 017

Prog

Prog

GUTHRIE MEMORIAL LIBRARY FUNDRevenueLOCAL GOVT UNITS CAP. & OPER. GRANTS


.

.

(198,000.00)

(198,000.00)

(198,000.00)

(198,000.00)

(198,000.00)

(198,000.00)

(213,000.00)

(213,000.00)

(213,000.00)

(213,000.00)

(213,000.00)

(213,000.00)(101,000.00)

(101,000.00)

(101,000.00)

COUNTY - LIBRARY GRANT

LOCAL GOV'T - PENN TOWNSHIP LIBRARY FAIR SHARE CONTRIBUTION

LOCAL GOV'T - CONEWAGO TOWNSHIP LIBRARY FAIR SHARE CONTRIBUTION

LOCAL GOV'T - MANHEIM TOWNSHIP LIBRARY FAIR SHARE CONTRIBUTION

LOCAL GOV'T - WEST MANHEIM TOWNSHIP LIBRARY FAIR SHARE CONTRIBUTION

LOCAL GOV'T - SOUTH WESTERN SCHOOL DISTRICT LIBRARY FAIR SHARE CONTRIBUTION

CHARGES - EXTENDED USE FEES

CHARGES - OUT-OF-STATE FEES

CHARGES - LOST BOOKS & CARDS

CHARGES - MEETING ROOM RENTALS

CHARGES - ELECTRONIC RESOURCES

17.017.35407.000011

17.017.35407.000013

17.017.35407.000014

17.017.35407.000016

17.017.35407.000017

17.017.35407.000020

17.017.33120

17.017.36762

17.017.36763

17.017.36764

17.017.36766

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

7.58%

7.58%

7.58%

Total Org 357LOCAL GOVT UNITS CAP. & OPER. GRANTS

Total Dept 017.

Total Prog

Budget Budget

104,500.00

80,000.00

2,500.00

5,000.00

6,000.00

15,000.00

15,500.00

75.00

500.00

6,500.00

129,482.00

65,000.00

2,500.00

5,000.00

6,000.00

10,000.00

17,008.39

200.00

754.95

13,070.00

127,542.00

70,000.00

2,500.00

5,000.00

6,000.00

10,000.00

16,141.82

100.00

908.45

8,898.00

104,500.00

70,000.00

2,500.00

5,000.00

6,000.00

10,000.00

17,000.00

75.00

1,000.00

6,000.00

104,500.00

70,000.00

2,500.00

5,000.00

6,000.00

10,000.00

17,000.00

75.00

1,000.00

6,000.00

0.00

80,000.00

0.00

0.00

6,000.00

15,000.00

10,903.25

100.00

359.00

5,821.00

104,500.00

80,000.00

2,500.00

5,000.00

6,000.00

15,000.00

15,500.00

100.00

500.00

6,500.00

0.00%

14.28%

0.00%

0.00%

0.00%

50.00%

-8.82%

33.33%

-50.00%

8.33%

Original

Per 1-12

2018

Page 133 of 153




17Account Table:

Alt. Sort Table:



Page 4 of 11

(43,100.34) (37,303.72)

(43,100.34) (37,303.72)

(43,100.34) (37,303.72)


Org 387

Dept 017

Dept 017

Prog

Prog

GUTHRIE MEMORIAL LIBRARY FUNDRevenueCULTURE & RECREATION


.

.

(35,775.00)

(35,775.00)

(35,775.00)

(35,775.00)

(35,775.00)

(35,775.00)

(33,600.00)

(33,600.00)

(33,600.00)

(33,575.00)

(33,575.00)

(33,575.00)(25,076.10)

(25,076.10)

(25,076.10)

CHARGES - ELECTRONIC RESOURCES

CHARGES - COPIER FEES

CHARGES - PRINTER FEES

CHARGES - ADAMS COUNTY RESIDENT FAIR SHARE FEES

DONATIONS - BOOK BINDERY

DONATIONS - ANNUAL APPEAL & GENERAL GIFTS

DONATIONS - SALE OF BOOKS (FRIENDS)

BEQUESTS - KRUMRINE-HUBBARD TRUST (BOOKS)

BEQUESTS - GRACE HOSTETTER TRUST (BOOKS)

BEQUESTS - KAUFFMAN TRUST (AMERICAN HISTORY BOOKS)

BEQUESTS - ALAN WAREHIME MEMORIAL (AGRIC. COLLECTION)

17.017.36766

17.017.36770

17.017.36777

17.017.36778

17.017.36750

17.017.36761

17.017.36765

17.017.36782

17.017.36792

17.017.36793

17.017.36794

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-6.08%

-6.08%

-6.08%


Total Dept 017.

Total Prog

Budget Budget

3,000.00

2,500.00

5,500.00

5,000.00

3,376.00

2,666.75

5,544.25

480.00

250.00

73,473.68

5,000.00

500.00

404.00

381.65

2,993.20

2,599.65

5,457.60

205.00

0.00

1,580.00

5,000.00

0.00

404.00

323.82

3,500.00

2,500.00

5,500.00

200.00

0.00

0.00

5,000.00

500.00

100.00

300.00

3,500.00

2,500.00

5,500.00

200.00

0.00

0.00

5,000.00

500.00

100.00

300.00

2,134.00

1,630.35

4,128.50

0.00

0.00

0.00

0.00

0.00

202.00

290.43

3,000.00

2,500.00

5,500.00

5,000.00

404.00

290.00

-14.28%

0.00%

0.00%

-100.00%

0.00%

0.00%

0.00%

-100.00%

304.00%

-3.33%

Original

Per 1-12

2018

Page 134 of 153




17Account Table:

Alt. Sort Table:



Page 5 of 11

(255,185.12) (262,725.97)

(255,185.12) (262,725.97)

(255,185.12) (262,725.97)


Org 392

Dept 017

Dept 017

Prog

GUTHRIE MEMORIAL LIBRARY FUNDRevenueCONTRIBUTIONS & DONATIONS


.

.

(227,200.00)

(227,200.00)

(227,200.00)

(227,200.00)

(227,200.00)

(227,200.00)

(396,913.00)

(396,913.00)

(396,913.00)

(294,050.00)

(294,050.00)

(294,050.00)(141,557.13)

(141,557.13)

(141,557.13)

BEQUESTS - ALAN WAREHIME MEMORIAL (AGRIC. COLLECTION)

FUNDRAISING - FAMILY ACTIVITIES/CLASSES

FUNDRAISING - LIBRARY FUNDRAISING EVENTS & DONATIONS

BEQUESTS - ARISTOTLE SOCIETY/PLANNED GIVING

DONATIONS - HONORS RECEPTIONS

DONATIONS - BOOKS & MEMORIALS

BEQUESTS - VARIOUS ESTATES & GENERAL TRUSTS

BEQUESTS - ERVIN WETZEL TRUST

BEQUESTS - KRUMRINE-HUBBARD TRUST (GENERAL)

BEQUESTS - WILDASIN CHARITABLE TRUST

BEQUESTS - CAROLE REBERT C.L.A. TRUST

17.017.36794

17.017.36795

17.017.36796

17.017.36798

17.017.36810

17.017.38700

17.017.38701

17.017.38702

17.017.38703

17.017.38706

17.017.38708

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

74.70%

74.70%

74.70%

Total Org 387CONTRIBUTIONS & DONATIONS

Total Dept 017.

Total Prog

Budget Budget

245,000.00

6,000.00

3,050.00

7,000.00

14,000.00

9,000.00

5,000.00

250.00

3,020.00

131,195.54

10,000.00

6,140.00

7,471.92

1,500.00

0.00

10,459.50

5,138.83

0.00

250.00

1,202.00

187,242.17

0.00

8,100.00

7,136.89

12,009.09

7,000.00

17,287.00

10,191.00

5,000.00

250.00

0.00

180,000.00

0.00

5,000.00

6,000.00

3,050.00

7,000.00

10,000.00

5,000.00

5,000.00

250.00

0.00

180,000.00

0.00

5,000.00

6,000.00

3,050.00

7,000.00

10,000.00

5,000.00

5,000.00

0.00

0.00

102,403.48

0.00

9,365.00

2,056.00

1,852.72

0.00

15,387.50

10,000.00

0.00

250.00

237,400.00

97,831.00

10,300.00

5,000.00

3,050.00

7,000.00

15,388.00

10,000.00

5,000.00

0.00%

0.00%

31.88%

100.00%

106.00%

-16.66%

0.00%

0.00%

53.88%

100.00%

0.00%

Original

Per 1-12

2018

Page 135 of 153




17Account Table:

Alt. Sort Table:



Page 6 of 11

(1,349,003.98) (1,541,209.72)

(648,928.59) (839,831.00)

(648,928.59) (839,831.00)

(648,928.59) (839,831.00)


GUTHRIE MEMORIAL LIBRARY FUNDRevenueINTERFUND TRANSFERS-IN.

(1,588,814.00)

(841,354.00)

(841,354.00)

(841,354.00)

(1,588,814.00)

(841,354.00)

(841,354.00)

(841,354.00)

(1,589,462.00)

(710,114.00)

(710,114.00)

(710,114.00)

(1,635,895.00)

(925,039.00)

(925,039.00)

(925,039.00)(295,114.00)

(295,114.00)

(295,114.00)

(713,939.11)

TRANSFER FROM GENERAL FUND - HANOVER BOROUGH LIBRARY FAIR SHARE CONTRIBUTION

TRANSFER FROM GENERAL FUND - BOND SUBSIDY

TRANSFER FROM GENERAL FUND - OTHER SUBSIDY

17.017.35407.000015

17.017.39215

17.017.39221

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.04%

-15.60%

-15.60%

-15.60%

Total Type RRevenue

Total Org 392INTERFUND TRANSFERS-IN

Total Dept 017.

Total Prog

Budget Budget

125,039.00

525,000.00

275,000.00

124,372.59

305,000.00

219,556.00

139,831.00

500,000.00

200,000.00

145,114.00

515,000.00

181,240.00

145,114.00

515,000.00

181,240.00

145,114.00

0.00

150,000.00

145,114.00

515,000.00

50,000.00

0.00%

0.00%

-72.41%

Original

Per 1-12

2018

Page 136 of 153




17Account Table:

Alt. Sort Table:



Page 7 of 11


GUTHRIE MEMORIAL LIBRARY FUNDExpenseLIBRARYLIBRARIESOPERATIONS & MAINTENANCE

LABOR - LIBRARY DIRECTOR


LABOR - JANITORIAL STAFF

LABOR - LIBRARY STAFF

PROF. SERVICES - Y.C.L.S. MANAGEMENT FEE

PROF. SERVICES - DEVELOPMENT SPECIALIST



BENEFITS/TAXES - UNEMPLOYMENT COMPENSATION



TUITION, SEMINAR, & CONFERENCE EXPENSES

MATERIALS & SUPPLIES - ADMIN. SUPPLIES

MATERIALS & SUPPLIES - MAGAZINES & PERIODICALS

MATERIALS & SUPPLIES - BINDINGS & INDICES

MATERIALS & SUPPLIES - BOOK PROCESS MATERIALS

MATERIALS & SUPPLIES - HONORS RECEPTION

MATERIALS & SUPPLIES - MISC. ADMIN.

PROF. SERVICES - JANITORIAL SERVICES

17.456.01300.001330

17.456.01400.001400

17.456.01400.001410

17.456.01400.001420

17.456.01460.003000

17.456.01461.003000

17.456.01500.001560

17.456.01500.001580

17.456.01500.001620

17.456.01500.001630

17.456.01600.001600

17.456.01740.001740

17.456.02000.002000

17.456.02000.002120

17.456.02000.002121

17.456.02000.002122

17.456.02000.002253

17.456.02401.002251

17.456.03000.003415

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

66,250.00

19,250.00

11,700.00

392,500.00

185,500.00

1,380.00

1,750.00

20,189.00

15,850.00

10,000.00

2,500.00

61,499.88

14,098.85

8,257.56

317,343.14

30,000.00

0.00

146,256.61

1,278.28

512.00

1,374.53

18,071.00

0.00

10,356.23

8,500.20

0.00

2,357.87

2,253.00

493.04

62,730.20

15,498.50

8,137.08

321,143.24

30,000.00

0.00

155,552.93

1,281.83

0.00

1,845.67

14,901.00

1,041.48

10,489.03

9,674.17

0.00

1,597.69

1,740.14

565.79

64,650.00

19,650.00

11,400.00

326,500.00

0.00

30,000.00

156,000.00

1,375.00

0.00

1,500.00

15,793.00

0.00

15,850.00

10,000.00

500.00

0.00

2,500.00

0.00

64,650.00

19,650.00

11,400.00

326,500.00

0.00

30,000.00

156,000.00

1,375.00

0.00

1,500.00

15,793.00

0.00

15,850.00

10,000.00

500.00

0.00

2,500.00

0.00

44,731.44

12,761.49

5,970.64

240,605.38

0.00

10,000.00

122,834.14

896.50

0.00

2,040.82

15,793.00

0.00

8,753.79

5,032.26

0.00

0.00

2,060.29

0.00

64,650.00

18,000.00

8,500.00

335,000.00

10,000.00

150,500.00

1,250.00

1,900.00

15,793.00

15,850.00

10,000.00

2,060.00

0.00%

-8.39%

-25.43%

2.60%

0.00%

-66.66%

-3.52%

-9.09%

0.00%

26.66%

0.00%

0.00%

0.00%

0.00%

-100.00%

0.00%

-17.60%

0.00%

Original

Per 1-12

2018

Page 137 of 153




17Account Table:

Alt. Sort Table:



Page 8 of 11


GUTHRIE MEMORIAL LIBRARY FUNDExpenseLIBRARYLIBRARIESOPERATIONS & MAINTENANCE

PROF. SERVICES - JANITORIAL SERVICES


PROF. SERVICES - BOOK TALKS


PROF. SERVICES - COPIES MAINT. & SUPPLIES


UTILITIES - GARBAGE




MATERIALS & SUPPLIES - PROQUEST ANCESTRY/HERITAGE QUEST

MATERIALS & SUPPLIES - WAREHIME TRUST AGRIC. BOOKS

MATERIALS & SUPPLIES - FAMILY ACTIVITIES & CLASSES

MATERIALS & SUPPLIES - FUNDRAISING EVENTS

LABOR - REPAIRS & MAINT. - BUILDINGS & GROUNDS

REPAIRS & MAINT. - BUILDINGS & GROUNDS


MATERIALS & SUPPLIES - NON-PRINT MATERIALS

MATERIALS & SUPPLIES - BOOKS

17.456.03000.003415

17.456.03100.003110

17.456.03150.002000

17.456.03200.003210

17.456.03280.002212

17.456.03500.003520

17.456.03600.003182

17.456.03600.003610

17.456.03600.003620

17.456.03600.003665

17.456.03629.002300

17.456.03683.002251

17.456.03684.002251

17.456.03685.002251

17.456.03700.001420

17.456.03700.002500

17.456.04200.004200

17.456.07500.007500

17.456.07600.007600

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

Budget Budget

23,500.00

1,600.00

3,000.00

3,000.00

11,550.00

1,250.00

42,500.00

28,500.00

4,580.00

14,000.00

5,000.00

45,000.00

4,500.00

10,000.00

22,284.00

1,725.00

579.27

3,150.89

1,941.34

15,524.98

1,244.88

50,597.05

30,190.58

3,107.95

855.00

500.00

2,074.00

11,881.50

2,680.92

40,339.58

1,968.24

7,801.59

22,026.44

1,760.00

229.74

2,729.08

2,290.83

11,720.73

1,244.88

49,749.44

27,533.45

3,186.43

0.00

0.00

971.62

10,807.53

7,642.16

47,389.73

4,178.05

7,833.59

23,500.00

2,100.00

1,000.00

3,000.00

2,250.00

12,500.00

1,250.00

50,000.00

32,500.00

3,200.00

0.00

0.00

0.00

13,500.00

5,000.00

40,000.00

6,000.00

10,000.00

23,500.00

2,100.00

1,000.00

3,000.00

2,250.00

12,500.00

1,250.00

50,000.00

32,500.00

3,200.00

0.00

0.00

0.00

13,500.00

5,000.00

40,000.00

6,000.00

10,000.00

16,925.29

2,100.00

0.00

1,460.57

1,968.89

10,996.50

933.66

22,991.20

20,486.27

2,554.19

0.00

0.00

0.00

8,011.09

3,032.16

17,268.76

1,517.67

7,016.16

23,500.00

2,100.00

2,500.00

2,250.00

10,997.00

1,250.00

42,500.00

27,500.00

3,200.00

13,500.00

5,000.00

35,000.00

3,500.00

10,000.00

0.00%

0.00%

-100.00%

-16.66%

0.00%

-12.02%

0.00%

-15.00%

-15.38%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

-12.50%

-41.66%

0.00%

Original

Per 1-12

2018

Page 138 of 153




17Account Table:

Alt. Sort Table:



Page 9 of 11

870,615.82

30,571.79

879,889.11

31,611.49

868,943.05

1,672.77

30,571.79

879,889.11

0.00

31,611.49


Dept 486

Prog 1

Prog 2

Prog 1

GUTHRIE MEMORIAL LIBRARY FUNDExpenseLIBRARYLIBRARIES

INSURANCE PREMIUMS


CAPITAL OUTLAY


983,768.00

32,975.00

913,768.00

70,000.00

32,975.00

983,768.00

32,975.00

913,768.00

70,000.00

32,975.00

1,002,761.00

33,000.00

866,300.00

136,461.00

33,000.00

977,099.00

37,850.00

977,099.00

0.00

37,850.00

619,944.48

7,266.25

23,492.26

627,210.73

23,492.26

MATERIALS & SUPPLIES - BOOKS


CAPITAL OUTLAY - BARE CENTER



17.456.07600.007600

17.456.07315.002251

17.456.07400.002252

17.456.07400.007400

17.486.01500.001610

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

1.93%

0.08%

-5.19%

94.94%

0.08%

Total

Total

Dept 456

Dept 486

LIBRARIES

INSURANCE PREMIUMS

Total

Total

Total

Prog 1

Prog 2

Prog 1


CAPITAL OUTLAY


Budget Budget

52,250.00

37,850.00

47,844.09

0.00

1,303.75

369.02

30,571.79

42,396.66

0.00

0.00

0.00

31,611.49

52,250.00

70,000.00

0.00

0.00

32,975.00

52,250.00

70,000.00

0.00

0.00

32,975.00

31,202.32

7,266.25

0.00

0.00

23,492.26

50,000.00

136,461.00

33,000.00

-4.30%

94.94%

0.00%

0.00%

0.07%

Original

Per 1-12

2018

Page 139 of 153




17Account Table:

Alt. Sort Table:



Page 10 of 11

901,187.61

442,245.70

911,500.60

634,524.50

442,245.70 634,524.50

442,245.70 634,524.50


Org 470Dept 471Prog 1

GUTHRIE MEMORIAL LIBRARY FUNDExpenseLIBRARY

DEBT SERVICEDEBTOPERATIONS & MAINTENANCE

1,016,743.00

635,574.00

635,574.00

635,574.00

1,016,743.00

635,574.00

635,574.00

635,574.00

1,035,761.00

635,574.00

635,574.00

635,574.00

1,014,949.00

630,212.00

630,212.00

630,212.00 60,486.25

60,486.25

650,702.99

60,486.25


DEBT - FEES - G.O.B. 2015A SERIES (REFI. 2009A)


DEBT - PRINCIPAL - G.O.B. 2015A SERIES (REFI. 2009A)



DEBT - INTEREST - G.O.B. 2015A SERIES (REFI. 2009A)


17.471.03900.004741

17.471.03900.004744

17.471.03900.004749

17.471.04710.004744

17.471.04710.004749

17.471.04720.004741

17.471.04720.004744

17.471.04720.004749

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

1.87%

0.00%

0.00%

0.00%

Total

Total

Org 456

Org 470

LIBRARY

DEBT SERVICE

Total Dept 471DEBT


Budget Budget

1,162.00

420,000.00

105,000.00

62,700.00

41,350.00

245.00

780.00

0.00

95,000.00

210,000.00

42,375.00

88,377.50

5,468.20

0.00

780.00

382.00

395,000.00

105,000.00

0.00

87,712.50

45,650.00

0.00

780.00

382.00

405,000.00

110,000.00

0.00

75,862.00

43,550.00

0.00

780.00

382.00

405,000.00

110,000.00

0.00

75,862.00

43,550.00

0.00

780.00

0.00

0.00

0.00

0.00

37,931.25

21,775.00

780.00

382.00

405,000.00

110,000.00

75,862.00

43,550.00

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Original

Per 1-12

2018

Page 140 of 153




17Account Table:

Alt. Sort Table:



Page 11 of 11

(5,570.67) 4,815.38

(5,570.67) 4,815.38

1,343,433.31 1,546,025.10

GrandTotal

Fund 17Type E

GUTHRIE MEMORIAL LIBRARY FUNDExpense

63,503.00

63,503.00

1,652,317.00

63,503.00

63,503.00

1,652,317.00

81,873.00

81,873.00

1,671,335.00

9,266.00

9,266.00

1,645,161.00 711,189.24

(2,749.87)

(2,749.87)


ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

28.93%

1.15%

28.93%

Total Fund 17GUTHRIE MEMORIAL LIBRARY FUND

Total Type EExpense

Budget Budget

Original

Per 1-12

2018

Page 141 of 153

HIGHWAY LIQUID FUELS FUND (35) PRELIMINARY 2018 PROJECTIONS AND


• Projected reduction to reserves of $177,184, and year-end cash of $153,943; below are the contributing factors:

o Liquid Fuels revenue was budgeted for 2018 at $445,381, an expected 2.5%

increase over 2017 results. Actual funding was $455,616 (a 4.86% increase over 2017 results). Interest revenues, due to reserves and climbing interest rates, are projected at $7,000, well above $1,500 budget expectation.

o Overall, expenses are projected to differ greatly in total from the budget plan

($417,500 budget, $640,300 projected - anticipated $222,800 more than budget), primarily due to the approved milling/paving project for Chestnut St allocated to Liquid Fuels ($300,000) and estimated completion costs for the Wilson Ave 2017 project ($20,300 remaining under PennDOT approved plan for concrete work and ADA ramps to complete project). Road maintenance labor and materials also includes estimate to complete joist repairs to the Eisenhower Dr bridge ($15,000 materials).

2019 Proposals

• Projected addition to reserves of $30,006 and 2019 year-end cash of $183,949, based on the factors below:

o Conservative expectation of 2.5% increase in Highway Liquid Fuels (State

estimate expected shortly), and interest reduction following reserve use in 2018.

o Virtually all operating categories maintained at 2018 levels, outside of trend index reductions for road maintenance labor and materials.

o $9,000 labor and $81,000 materials are budgeted for 2019 road program, to be

discussed and proposed by Public Works Committee in conjunction with other utilities work and coordination of efforts with other contractors. In addition, capital request for 2019 includes purchase of a thermoplastic application system for improved application and durability of line painting ($32,500).

Minimum Fund Balance and Financial Reserves Analysis - since the Highway Liquid Fuels Fund relates to restricted State monies for road and related projects and operating expenses, it is excluded from our policy evaluation and requirements.

Page 142 of 153




LIQ. FUELSAccount Table:

Alt. Sort Table:



Page 1 of 5

(415,760.69) (438,390.52)

(774.91)

(414,985.78)

(3,872.22)

(434,518.30)

(774.91)

(414,985.78)

(3,872.22)

(434,518.30)

(774.91)

(414,985.78)

(3,872.22)

(434,518.30)


Org 355

Dept 035

Dept 035

Prog

Prog

LIQUID FUELS TAX FUNDRevenueINTEREST


.

.

(446,881.00)

(1,500.00)

(445,381.00)

(1,500.00)

(445,381.00)

(1,500.00)

(445,381.00)

(446,881.00)

(1,500.00)

(445,381.00)

(1,500.00)

(445,381.00)

(1,500.00)

(445,381.00)

(463,116.00)

(7,500.00)

(455,616.00)

(7,500.00)

(455,616.00)

(7,500.00)

(455,616.00)

(470,006.00)

(3,000.00)

(467,006.00)

(3,000.00)

(467,006.00)

(3,000.00)

(467,006.00)

(5,745.43)

(455,615.52)

(5,745.43)

(455,615.52)

(5,745.43)

(455,615.52)

(461,360.95)

INTEREST

STATE - LIQUID FUELS APPROPRIATION

35.035.34100

35.035.35505

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

3.63%

400.00%

2.30%

400.00%

2.30%

400.00%

2.30%

Total Type RRevenue

Total

Total

Org 341

Org 355

INTEREST


Total

Total

Dept 035

Dept 035

.

.

Total

Total

Prog

Prog

Budget Budget

3,000.00

467,006.00

774.91

414,985.78

3,872.22

434,518.30

1,500.00

445,381.00

1,500.00

445,381.00

5,745.43

455,615.52

7,500.00

455,616.00

400.00%

2.29%

Original

Per 1-12

2018

Page 143 of 153





Alt. Sort Table:



Page 2 of 5

0.00

149,514.60

0.00

61,247.83

0.00

149,514.60

0.00

61,247.83


Dept 432

Dept 433

Prog 2

Prog 1

Prog 1

LIQUID FUELS TAX FUNDExpenseHIGHWAYS, ROADS, & STREETSHWY. MAINT.-GEN SERVICES

SNOW & ICE REMOVAL


CAPITAL OUTLAY



0.00

130,000.00

0.00

130,000.00

0.00

130,000.00

0.00

130,000.00

0.00

120,000.00

0.00

120,000.00

32,500.00

130,000.00

32,500.00

130,000.00

0.00

110,321.65

0.00

110,321.65


LABOR - MATERIALS & SUPPLIES - SNOW & ICE REMOVAL

MATERIALS & SUPPLIES - SNOW & ICE REMOVAL

LABOR - MATERIALS & SUPPLIES - STREET SIGNS

MATERIALS & SUPPLIES - STREET SIGNS

LABOR - MATERIALS & SUPPLIES - TRAFFIC CONTROL DEVICES

MATERIALS & SUPPLIES - TRAFFIC CONTROL DEVICES

35.430.07400.003216

35.432.01400.001420

35.432.02000.002000

35.433.03749.001420

35.433.03749.002000

35.433.03750.001420

35.433.03750.002000

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

0.00%

-7.69%

0.00%

-7.69%

Total

Total

Dept 430

Dept 432

HWY. MAINT.-GEN SERVICES

SNOW & ICE REMOVAL

Total

Total

Total

Prog 2

Prog 1

Prog 1

CAPITAL OUTLAY



Budget Budget

32,500.00

65,000.00

65,000.00

27,500.00

10,000.00

17,500.00

25,000.00

0.00

108,499.48

41,015.12

18,419.38

6,666.59

12,127.71

26,691.20

0.00

30,436.48

30,811.35

28,984.20

6,934.34

18,139.19

21,637.99

0.00

65,000.00

65,000.00

27,500.00

10,000.00

15,000.00

25,000.00

0.00

65,000.00

65,000.00

27,500.00

10,000.00

15,000.00

25,000.00

0.00

47,095.91

63,225.74

21,301.33

3,481.44

13,600.87

12,071.78

50,000.00

70,000.00

27,500.00

10,000.00

17,500.00

25,000.00

0.00%

-23.07%

7.69%

0.00%

0.00%

16.66%

0.00%

Original

Per 1-12

2018

Page 144 of 153





Alt. Sort Table:



Page 3 of 5

63,904.88

78,583.85

75,695.72

75,384.61

63,904.88

78,583.85

75,695.72

75,384.61


Dept 438

Dept 439

Prog 1

Prog 1

Prog 1

LIQUID FUELS TAX FUNDExpenseHIGHWAYS, ROADS, & STREETSTRAFFIC CONTROL DEVICES






77,500.00

125,000.00

77,500.00

125,000.00

77,500.00

125,000.00

77,500.00

125,000.00

80,000.00

120,000.00

80,000.00

120,000.00

80,000.00

107,500.00

80,000.00

107,500.00

50,455.42

62,176.51

50,455.42

62,176.51

LABOR - REPAIRS & MAINT. - ROAD MAINTENANCE

REPAIRS & MAINT. - ROAD MAINTENANCE

CAPITAL OUTLAY - RANDOLPH ST (ELM TO KUHN)

LABOR - CAPITAL OUTLAY - RANDOLPH ST (ELM TO KUHN)

CAPITAL OUTLAY - SPRING AVE (YORK TO BAER)

LABOR - CAPITAL OUTLAY - SPRING AVE (YORK TO BAER)

LABOR - CAPITAL OUTLAY - WILSON AVE (PENN TO GEORGE ST)

LABOR - CAPITAL OUTLAY - ANNUAL ROAD PROGRAM

CAPITAL OUTLAY - WILSON AVE (PENN TO GEORGE ST)

35.438.01400.001420

35.438.02000.002000

35.439.06900.141405

35.439.06900.141408

35.439.06900.141602

35.439.06900.141603

35.439.06900.141701

35.439.06900.149998

35.439.06900.201701

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

3.23%

-4.00%

3.23%

-4.00%

Total

Total

Dept 433

Dept 438




Budget Budget

67,500.00

40,000.00

9,000.00

55,257.01

23,326.84

47,851.04

3,939.02

14,948.03

1,581.36

0.00

0.00

0.00

56,122.23

19,262.38

0.00

0.00

0.00

0.00

7,786.32

0.00

11,897.11

75,000.00

50,000.00

0.00

0.00

0.00

0.00

0.00

8,500.00

0.00

75,000.00

50,000.00

0.00

0.00

0.00

0.00

0.00

8,500.00

0.00

44,998.17

17,178.34

0.00

0.00

0.00

0.00

0.00

0.00

0.00

70,000.00

50,000.00

3,000.00

17,300.00

-6.66%

0.00%

0.00%

0.00%

0.00%

0.00%

100.00%

-100.00%

100.00%

Original

Per 1-12

2018

Page 145 of 153





Alt. Sort Table:



Page 4 of 5

360,322.78 232,011.59

360,322.78 232,011.59

68,319.45

0.00

19,683.43

0.00

68,319.45

0.00

19,683.43

0.00


Dept 486

Prog 1

Prog 1

LIQUID FUELS TAX FUNDExpenseHIGHWAYS, ROADS, & STREETSHWY. CONST. & REBUILDING

INSURANCE PREMIUMS



417,500.00

417,500.00

85,000.00

0.00

85,000.00

0.00

417,500.00

417,500.00

85,000.00

0.00

85,000.00

0.00

640,300.00

640,300.00

320,300.00

0.00

320,300.00

0.00

440,000.00

440,000.00

90,000.00

0.00

90,000.00

0.00

0.00

349.74

0.00

349.74

223,303.32

223,303.32

CAPITAL OUTLAY - E CHESTNUT ST

CAPITAL OUTLAY - ANNUAL ROAD PROGRAM


35.439.06900.201801

35.439.06900.209998

35.486.01500.001610

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

53.37%

53.37%

276.82%

0.00%

276.82%

0.00%

Total Type EExpense

Total Org 430HIGHWAYS, ROADS, & STREETS

Total

Total

Dept 439

Dept 486


INSURANCE PREMIUMS

Total

Total

Prog 1

Prog 1



Budget Budget

81,000.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

76,500.00

0.00

0.00

76,500.00

0.00

0.00

0.00

349.74

300,000.00 100.00%

-100.00%

0.00%

Original

Per 1-12

2018

Page 146 of 153





Alt. Sort Table:



Page 5 of 5

(55,437.91) (206,378.93)

(55,437.91) (206,378.93)

GrandTotal

Fund 35 LIQUID FUELS TAX FUND

(29,381.00)

(29,381.00)

(29,381.00)

(29,381.00)

177,184.00

177,184.00

(30,006.00)

(30,006.00)(238,057.63)

(238,057.63)


ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-703.06%

-703.06%

Total Fund 35LIQUID FUELS TAX FUND

Budget Budget

Original

Per 1-12

2018

Page 147 of 153

RECREATION (BOARD) FUND (43) PRELIMINARY 2018 PROJECTIONS AND


• Projected reduction to reserves of $54,954, and year-end cash of $15,867; below are the contributing factors:

o General program donations, sponsorships, and registration fees for the

Borough’s Baseball and Softball program are projected at $14,705. The original budget was based on proposed implementation of a regional municipal baseball league ($63,100 budget).

o Significant expenses in 2018 related to completion of Warehime Foundation-

funded tennis and basketball court improvements (approx. $15,500, from donations included in carryover reserves), projected costs for pickle ball court improvements (approx. $34,000), and the purchase of a watering machine ($11,491) to portably maintain recreational fields of the Borough. Other operating expenses primarily limited to annual shirts, uniforms, and general equipment requiring purchase (for league expansion)/replacement as well as league fees.

2019 Proposals

• Projected addition to reserves of $9,600, and 2019 year-end cash of $25,467; below are the contributing factors:

o Apart from conservatively budgeting program donations, revenues have been

proposed comparably to 2018 actual results.

o Operating expenses were consolidated to “Recreation Program” category, representing an approx. $3,100 decline due to first-year expanded supplies costs in 2018. For 2019, recreational repair or maintenance is included in the General Fund recreational department budget, absent any donation/grant or Recreation Endowment plans administered through the Recreation (Board) Fund as 2019 progresses.

Minimum Fund Balance and Financial Reserves Analysis - see General Fund analysis.

Page 148 of 153




43Account Table:

Alt. Sort Table:



Page 1 of 5

(152.67)

(4,505.18)

(1,218.46)

(2,697.18)

(152.67)

(4,505.18)

(1,218.46)

(2,697.18)

(152.67)

(4,505.18)

(1,218.46)

(2,697.18)


Org 342

Org 360

Dept 043

Dept 043

Dept 043

Prog

Prog

Prog

RECREATION BOARD FUNDRevenueINTEREST

RENTS AND ROYALTIES

DEPARTMENTAL EARNINGS/CHARGES

.

.

.

(450.00)

(6,000.00)

(450.00)

(6,000.00)

(450.00)

(6,000.00)

(450.00)

(6,000.00)

(450.00)

(6,000.00)

(450.00)

(6,000.00)

(800.00)

(6,000.00)

(800.00)

(6,000.00)

(800.00)

(6,000.00)

(450.00)

(6,000.00)

(450.00)

(6,000.00)

(450.00)

(6,000.00)

(677.44)

(4,500.00)

(677.44)

(4,500.00)

(677.44)

(4,500.00)

INTEREST

RENTS - GOOD FIELD CONCESSION STAND

CULTURE & REC. - BASEBALL/SOFTBALL REGISTRATION FEES

43.043.34100

43.043.34225

43.043.38800

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

77.78%

0.00%

77.78%

0.00%

77.78%

0.00%

Total

Total

Org 341

Org 342

INTEREST

RENTS AND ROYALTIES

Total

Total

Dept 043

Dept 043

.

.

Total

Total

Prog

Prog

Budget Budget

450.00

6,000.00

152.67

4,505.18

1,218.46

2,697.18

450.00

6,000.00

450.00

6,000.00

677.44

4,500.00

800.00

6,000.00

77.77%

0.00%

Original

Per 1-12

2018

Page 149 of 153




43Account Table:

Alt. Sort Table:



Page 2 of 5

(4,660.00) (6,599.75)

(4,660.00) (6,599.75)

(4,660.00)

(4,156.81)

(6,599.75)

(120,094.80)


Org 387

Dept 043

Dept 043

Prog

Prog

RECREATION BOARD FUNDRevenueDEPARTMENTAL EARNINGS/CHARGES


.

.

(6,361.00)

(6,361.00)

(6,361.00)

(61,750.00)

(6,361.00)

(6,361.00)

(6,361.00)

(61,750.00)

(6,259.00)

(6,259.00)

(6,259.00)

(10,075.00)

(7,800.00)

(7,800.00)

(7,800.00)

(4,000.00)

(5,709.27)

(10,075.00)

(5,709.27)

(5,709.27)

CULTURE & REC. - BASEBALL/SOFTBALL REGISTRATION FEES

CULTURE & REC. - ZUMBA CLASSES

MISC - REIMBURSEMENTS & REFUNDS

CULTURE & REC. - TOURNAMENTS

CULTURE & REC. - RECREATION EVENTS & CHARGES

CULTURE & REC. - TENNIS PROGRAM FEES

CULTURE & REC. - CONCESSION STAND SALES

DONATIONS

DONATIONS - SPONSORSHIP FEES

43.043.38800

43.043.38802

43.043.38803

43.043.38804

43.043.38805

43.043.38806

43.043.38807

43.043.38700

43.043.38801

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-1.60%

-1.60%

-1.60%

-83.68%

Total Org 360DEPARTMENTAL EARNINGS/CHARGES

Total Dept 043.

Total

Total

Prog

Prog

Budget Budget

5,000.00

2,000.00

500.00

300.00

1,000.00

3,000.00

1,300.00

607.00

0.00

2,250.00

185.50

25.00

292.50

3,681.81

475.00

1,475.00

433.50

477.75

4,190.00

0.00

0.00

23.50

119,469.80

625.00

1,350.00

500.00

0.00

4,000.00

186.00

25.00

300.00

61,000.00

750.00

1,350.00

500.00

0.00

4,000.00

186.00

25.00

300.00

61,000.00

750.00

4,630.00

0.00

0.00

780.00

20.00

0.00

279.27

7,325.00

2,750.00

4,630.00

1,030.00

20.00

300.00

279.00

7,325.00

2,750.00

242.96%

-100.00%

0.00%

-74.25%

-89.24%

************

-7.00%

-87.99%

266.66%

Original

Per 1-12

2018

Page 150 of 153




43Account Table:

Alt. Sort Table:



Page 3 of 5

(18,213.61) (144,482.35)

(4,156.81)

(4,738.95)

(120,094.80)

(13,872.16)

(4,156.81)

(4,738.95)

(120,094.80)

(13,872.16)

(4,738.95) (13,872.16)


Org 392

Dept 043

Dept 043

Prog

Prog

RECREATION BOARD FUNDRevenueCONTRIBUTIONS & DONATIONS


.

.

(74,561.00)

(61,750.00)

0.00

(61,750.00)

0.00

0.00

(74,561.00)

(61,750.00)

0.00

(61,750.00)

0.00

0.00

(23,134.00)

(10,075.00)

0.00

(10,075.00)

0.00

0.00

(18,250.00)

(4,000.00)

0.00

(4,000.00)

0.00

0.00 0.00

(10,075.00)

0.00

(10,075.00)

0.00

(20,961.71)

TRANSFER FROM REC ENDOWMENT FUND43.043.39242

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-68.97%

-83.68%

0.00%

-83.68%

0.00%

0.00%

Total Type RRevenue

Total

Total

Org 387

Org 392



Total

Total

Dept 043

Dept 043

.

.

Total Prog

Budget Budget

4,738.95 13,872.16 0.00 0.00 0.00 0.00%

Original

Per 1-12

2018

Page 151 of 153




43Account Table:

Alt. Sort Table:



Page 4 of 5

2,910.18 125,363.88

2,910.18 125,363.88

2,910.18

0.00

125,363.88

0.00


Prog 2

RECREATION BOARD FUNDExpenseCULTURE & RECREATIONRECREATIONOPERATIONS & MAINTENANCE

CAPITAL OUTLAY

65,625.00

65,625.00

65,625.00

0.00

65,625.00

65,625.00

65,625.00

0.00

78,088.00

78,088.00

66,597.00

11,491.00

8,650.00

8,650.00

8,650.00

0.00

26,411.03

0.00

26,411.03

26,411.03

MATERIALS & SUPPLIES - ADMINISTRATIVE

MATERIALS & SUPPLIES - KIDDIE CARNIVAL

PROF. SERVICES - ZUMBA CLASSES

MATERIALS & SUPPLIES - RECREATION PROGRAM

ADVERTISING

REPAIRS & MAINT. - PARKS & PLAYGROUNDS

PROF. SERVICES - LEAGUE FEES

PROF. SERVICES - LEAGUE & UMPIRE FEES


43.450.02401.000117

43.450.02401.002000

43.450.02401.003445

43.450.03015.003455

43.450.03400.003410

43.450.03700.002500

43.450.03900.003430

43.450.03900.003435

43.450.07400.007479

ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

18.99%

18.99%

1.48%

100.00%


Total Dept 450RECREATION

Total

Total

Prog 1

Prog 2


CAPITAL OUTLAY

Budget Budget

7,500.00

150.00

1,000.00

483.49

0.00

496.70

1,304.99

0.00

0.00

625.00

0.00

0.00

277.35

0.00

394.75

1,767.93

0.00

122,923.85

0.00

0.00

0.00

500.00

100.00

400.00

2,000.00

500.00

0.00

60,625.00

1,500.00

0.00

500.00

100.00

400.00

2,000.00

500.00

0.00

60,625.00

1,500.00

0.00

533.54

0.00

0.00

9,598.82

39.88

15,388.79

300.00

550.00

0.00

1,068.00

9,599.00

80.00

55,000.00

300.00

550.00

11,491.00

113.60%

-100.00%

-100.00%

379.95%

-84.00%

100.00%

-99.50%

-63.33%

100.00%

Original

Per 1-12

2018

Page 152 of 153




43Account Table:

Alt. Sort Table:



Page 5 of 5

(15,303.43) (19,118.47)

(15,303.43) (19,118.47)

2,910.18 125,363.88

GrandTotal

Fund 43Type E

RECREATION BOARD FUNDExpense

(8,936.00)

(8,936.00)

65,625.00

(8,936.00)

(8,936.00)

65,625.00

54,954.00

54,954.00

78,088.00

(9,600.00)

(9,600.00)

8,650.00 26,411.03

5,449.32

5,449.32


ActualVariance To

Actual Actual

Adjusted

Stage Stage2016 2017 2018 2018


Stage

DescriptionAccount

-714.97%

18.99%

-714.97%

Total Fund 43RECREATION BOARD FUND

Total Type EExpense

Budget Budget

Original

Per 1-12

2018

Page 153 of 153

Documents

THE BOROUGH OF HANOVER · 9/19/2018 · the borough of hanover 44 frederick street hanover, penna. 1 7331 717-637-3877 fax 717-637 -2805 an equal opportunity borough september 19,