TOWNSHIP OF BYRAM NEW JERSEY

Transcription

1 TOWNSHIP OF BYRAM NEW JERSEY MAILING ADDRESS: 10 Mansfield Drive Stanhope, NJ Phone Fax WEBSITE ADDRESS: TO: FROM: Township Council Joseph W. Sabatini, Township Manager DATE: January 19, 2019 RE: DRAFT 2019 Municipal Budget January 29, 2019 Budget Workshop The 2019 Budget Process started with the initial submissions of the Departmental Budgets from each of the Township s Department Heads. The Department Heads were instructed to prepare budget requests with each sub-starting at zero and were to provide detailed justification of each sub-account request in lieu of pointing to prior years' allocations as the starting point. Individual meetings were held with Department Heads to review budget requests. Current Budget Plan: The current draft budget plan as presented is an increase of $193, or 2.27% of the amount to be raised through taxation. This budget plan anticipates no decrease in anticipated revenues from Salary and Wages: Salary and Wages have been populated with contractual obligations (steps and longevity) and anticipated changes for staffing. Police Officers: 2 employees will receive increased longevity. 2 employees in steps. DPW and PBA Collective Bargaining Groups currently remain in contract negotiations. Collective Bargaining Agreements expired December 31, Adjusted salaries to include 2% increase for both 2018 and Made minor adjustments for recently licensed employees. No change to overtime budgets for Police or DPW. Staff Changes: Administration: Included new Full-time Position offset with funding from elimination of Recreation Director PT position and funding that was included for grant writer Responsibilities of New Position: Recreation Administration Functions (Facility Applications, procurement and facilitator interface with Recreation Committee) Public Information Officer manage Township Communications: Social Media, Website, Nixle, etc. If agreed to support Full-Time: Include special projects, facilitator of economic development and future planning, grant writing. CRANBERRY LACKAWANNA MOHAWK KOEFERL WOLF PANTHER FOREST ROSEVILE JEFFERSON JOHNSON TOMAHAWK FRENCHES STAG AND MUSCONETCONG RIVER

2 Construction Department: In 2018, Construction Official and Sub-code employee retired. This individual had all sub-codes. Increase in salaries was offset with funding that had been moved from Construction Salary and Wage account to Capital Improvement Fund account in 2016 when prior staff resigned. New staffing includes. Part-time Construction Official 2 Part-time Sub-code Officials Recreation: In 2018, part-time recreation director resigned, and direction received was not to hire replacement. Comments on Appropriations: Department Operating Expenses: General Administration: Computer services increased to support police department server and workstations. Includes $50,000 for research and development for a new building solution. Includes $5,000 for QPA services. Planning: Included an additional $5,000 for work on the Township s Zoning Ordinance to address signs and cannabis legalization. Finance Administration: Removed 2018 CFO coverage for maternity leave. Shared Service Agreements: Andover Joint Municipal Court increased assessment 2% or $2,601. New Agreement with the County for dispatch services effective January 1, 2018: The new agreement supported a reduction of $58,284 for 2018 compared to the 2017 contract amount with Sparta contract amount with County = $133,336 the budget plan assumes this amount for Will not need to budget for the 2% budget increases next four years. Shared Service Agreements due for renewal during 2019: Netcong Construction Services Andover Joint Municipal Court General Liability and Worker s Compensation Assessments increased $2,698: General Liability (GL) Assessment is $178,614 Workers Compensation (WC) Assessment is $93,884 Group Insurance: Updated employee census, applied 2019 rates (Medical/RX Increase, Dental, Life, LTD and AD&D), and waivers. In 2019, 14 active employees are waiving health benefits. Total change to Group Insurance is an increase of $27,006. The Township remains liable to provide health benefits if the employee becomes ineligible for coverage from the independent source. Moved $100,000 to DPW Equipment and $120,000 to Improvements to Streets and Roads. This will reduce the unexpended balances for the 2019 reserve year by $220,000. 2

3 Pensions/FICA: Public Employees Retirement System (PERS) Assessment = $191,180 an increase of $23,234 or 13.83%. Police and Firemen s Retirement System (PFRS) Assessment = $473,877 an increase of $48,803 or 11.48%. DCRP - Adjusted to reflect PT workers that are eligible for DCRP and not PERS. Debt Service: The Township s historical 10 Year Debt Cycle (Average Permanent Debt issue is $1.9 million) requires an estimated $550,000 which covers Bond Anticipation Notes (BANS) (P&I) and General Obligation Bond(s) (P&I). Township started a new 10-year cycle (2016), the balance of Debt Service (BANS P&I) was moved into Capital Improvement Fund to support funding Capital Projects. The 2017 and 2018 Capital Projects increased the amount of short-term debt (BANS P&I) Shifted increase of BANS P&I from Capital Improvement Fund. Other Notes: Utilities no changes. Garbage and Recycling (Collection, Disposal and Tipping Fees) Contractual Increase of $12,000. Purchase of Vehicles: Budget plan includes $45,000 to purchase one police vehicle with required equipment. Reserve for Uncollected Taxes No Change Capital Improvement Fund (CIF) decreased from $398,453 to $286,393 or a reduction of $112,060. This reduction is the result of moving funds back to line items that were reduced in the past with funds put into CIF to fully fund projects. $25,000 is raised to support down payments for bonding. Summary of Estimated Revenues: Miscellaneous Revenues: In accordance with the Local Budget Law (40A:4-26. no miscellaneous revenues from any source shall be included as anticipated revenue in the budget in an amount more than the amount realized in case from the same source during the next preceding fiscal year.) NO changes to miscellaneous revenues and anticipated the same revenue amounts from the adopted 2018 Municipal Budget. NOTE: We will need to make minor changes. Interest & Costs on Taxes fell short of anticipated revenues by approximately $4,000. Assuming same level of State Aid. Fund Balance (Surplus): The Township s Fund Balance Policy ensures adequate Fund Balance reserve levels are maintained to provide a stable financial environment for the Township s operations. The general guidelines for maintaining an adequate Fund Balance are subjective and some proposed benchmarks include: one month of payroll costs, one month of budgeted expenses, and one month of the total levy. Another common standard is five percent of annual operating expenses or anywhere from one month s operating expenditures to three month s expenditures. Using these general guidelines, the Township should maintain a Fund Balance reserve of a 3

4 minimum of $468,164 to a maximum of $1,891,809 (Base of 2018 Budget & Activity Expenditures) For 2018, the amount of Fund Balance committed to the 2018 budget totaled $1,470,102. This left a Fund Balance reserve of $1,099,461. For the Township to ensure it maintains adequate fund balance reserve levels, it needs to regenerate the fund balance committed to each year s budget. Fund balance is accumulated from budget revenues more than anticipated amounts, miscellaneous revenues not anticipated, excess receipts of delinquent taxes, cancelling of appropriation reserves (unexpended balances) and added and omitted taxes collected for when construction improvements are deemed completed by the Tax Assessor. At the end of 2017 the Fund Balance was $2,569,563. At this time, Fund Balance is estimated to be $2,862,283 at 12/31/18 an increase of $292,723. The final amount of Fund Balance regenerated will be reassessed after the completion of the Annual Financial Statement estimated to be completed by the statutory due date of February 10. It is the recommendation of staff not to use Fund Balance to offset the costs of ongoing operations. The Amount of Fund Balance committed to current 2019 budget plan totals $1,470,102 which is the same amount committed to the 2018 budget. The 2018 increase of $100,000 to was to offset the increase of budget appropriations for onetime expenses that were not expected to reoccur in subsequent budgets (Municipal Building Improvements $50,000, Grant Writer $30,000, Maternity Leave Coverage $20,000). 4

5 2019 Budget Amounts 2018 Budget Amounts % % % % Change Total S&W O&E Total S&W O&E Total Change Change Budget SW & OE Budget MAYOR/COUNCIL $17,500 $9,500 $27,000 $17,500 $8,500 $26,000 $1, % 0.23% 0.01% ADMINISTRATIVE & EXECUTIVE $263,500 $147,050 $410,550 $214,500 $139,200 $353,700 $56, % 3.55% 0.50% CLERK $94,800 $9,950 $104,750 $91,200 $9,950 $101,150 $3, % 0.91% 0.03% FINANCE ADMINISTRATION $121,500 $19,085 $140,585 $117,000 $37,585 $154,585 -$14, % 1.22% -0.12% COLLECTION OF TAXES $83,000 $22,959 $105,959 $75,500 $22,959 $98,459 $7, % 0.92% 0.07% TAX ASSESSMENT $62,010 $43,170 $105,180 $59,600 $43,570 $103,170 $2, % 0.91% 0.02% AUDIT FEES $0 $45,000 $45,000 $0 $53,650 $53,650 -$8, % 0.39% -0.08% LEGAL SERVICES & COSTS $0 $115,000 $115,000 $0 $115,000 $115,000 $0 0.00% 0.99% 0.00% ENGINEERING SERVICES $0 $40,000 $40,000 $0 $40,000 $40,000 $0 0.00% 0.35% 0.00% PLANNING BOARD $57,250 $56,350 $113,600 $55,000 $101,350 $156,350 -$42, % 0.98% -0.38% ZONING $61,500 $1,550 $63,050 $59,500 $1,050 $60,550 $2, % 0.55% 0.02% CONSTRUCTION $139,500 $11,000 $150,500 $87,000 $11,000 $98,000 $52, % 1.30% 0.46% ENVIRONMENTAL COMMISSION $1,000 $2,600 $3,600 $1,000 $2,600 $3,600 $0 0.00% 0.03% 0.00% BOARD OF HEALTH $0 $3,400 $3,400 $0 $3,400 $3,400 $0 0.00% 0.03% 0.00% ANIMAL CONTROL $9,800 $9,250 $19,050 $9,800 $9,250 $19,050 $0 0.00% 0.16% 0.00% MUNICIPAL COURT $0 $132,651 $132,651 $0 $130,050 $130,050 $2, % 1.15% 0.02% MUNICIPAL PROSECUTOR $0 $0 $0 $0 $0 $0 $0 #DIV/0! 0.00% 0.00% TOTAL GEN GOVT. $911,360 $668,515 $1,579,875 $787,600 $729,114 $1,516,714 $63, % 13.66% 29.47% 0.56% POLICE DEPARTMENT $1,987,500 $98,900 $2,086,400 $1,896,500 $98,900 $1,995,400 $91, % 18.04% 0.80% EMERGENCY SQUAD $0 $25,500 $25,500 $0 $25,500 $25,500 $0 0.00% 0.22% 0.00% EMERGENCY MANAGEMENT $0 $3,500 $3,500 $3,000 $500 $3,500 $0 0.00% 0.03% 0.00% FIRE DEPARTMENT $0 $64,051 $64,051 $0 $63,525 $63,525 $ % 0.55% 0.00% FIRE PREVENTION/UNIFORM ALLOWANCE $0 $33,700 $33,700 $0 $33,700 $33,700 $0 0.00% 0.29% 0.00% (911) RADIO COMMUNICATIONS $0 $145,000 $145,000 $0 $145,000 $145,000 $0 0.00% 1.25% 0.00% TOTAL PUBLIC SAFETY $1,987,500 $370,651 $2,358,151 $1,899,500 $367,125 $2,266,625 $91, % 20.39% 43.99% 0.81% PUBLIC WORKS DEPARTMENT $845,500 $291,250 $1,136,750 $848,750 $291,250 $1,140,000 -$3, % 9.83% -0.03% BUILDINGS AND GROUNDS $74,000 $34,500 $108,500 $70,700 $34,500 $105,200 $3, % 0.94% 0.03% RECYCLING $0 $10,000 $10,000 $6,100 $10,000 $16,100 -$6, % 0.09% -0.05% FLEET MAINTENANCE $0 $123,500 $123,500 $0 $123,500 $123,500 $0 0.00% 1.07% 0.00% TOTAL PUBLIC WORKS $919,500 $459,250 $1,378,750 $925,550 $459,250 $1,384,800 -$6, % 11.92% 25.72% -0.05% RECREATION $0 $9,860 $9,860 $36,500 $6,560 $43,060 -$33, % 0.09% -0.29% SENIOR CITIZEN/HISTORICAL SOCIETY $0 $9,500 $9,500 $0 $9,500 $9,500 $0 0.00% 0.08% 0.00% SENIOR CITIZEN TRANSPORTATION $25,100 $0 $25,100 $24,500 $0 $24,500 $ % 0.22% 0.01% CELEBRATION OF PUBLIC EVENTS $0 $0 $0 $0 $3,300 $3,300 -$3, % 0.00% -0.03% TOTAL COMMUNITY PROGRAMS $25,100 $19,360 $44,460 $61,000 $19,360 $80,360 -$35, % 0.38% 0.83% -0.32% $3,843,460 $1,517,776 $5,361,236 $3,673,650 $1,574,849 $5,248,499 $112, % 46.36% % 0.99% 0.00% ELECTRICITY $0 $57,000 $57,000 $0 $57,000 $57,000 $0 0.00% 0.49% 0.00% STREET LIGHTING $0 $36,000 $36,000 $0 $36,000 $36,000 $0 0.00% 0.31% 0.00% TELEPHONE $0 $25,500 $25,500 $0 $25,500 $25,500 $0 0.00% 0.22% 0.00% HEATING OIL $0 $70,000 $70,000 $0 $70,000 $70,000 $0 0.00% 0.61% 0.00% GASOLINE $0 $120,000 $120,000 $0 $120,000 $120,000 $0 0.00% 1.04% 0.00% GENERAL LIABILITY $0 $178,614 $178,614 $0 $177,265 $177,265 $1, % 1.54% 0.01% WORKERS COMP $0 $93,884 $93,884 $0 $92,535 $92,535 $1, % 0.81% 0.01% GROUP INSURANCE $0 $1,451,422 $1,451,422 $0 $1,434,922 $1,434,922 $16, % 12.55% 0.15% GROUP INSURANCE MEDICARE REIMBURSEMENTS $0 $20,500 $20,500 $0 $18,626 $18,626 $1, % 0.18% 0.02% GROUP INSURANCE WAIVERS $0 $67,400 $67,400 $0 $58,767 $58,767 $8, % 0.58% 0.08% PENSIONS/FICA TAX $0 $955,632 $955,632 $0 $883,095 $883,095 $72, % 8.26% 0.64% ACCUMULATED SICK/VAC LEAVE & UNEMPLOYMENT $0 $200 $200 $0 $200 $200 $0 0.00% 0.00% 0.00% MUNICIPAL SEWER CHARGES $0 $6,575 $6,575 $0 $6,575 $6,575 $0 0.00% 0.06% 0.00% MUSCONETCONG SEWER FEES (VC) $0 $40,000 $40,000 $0 $40,000 $40,000 $0 0.00% 0.35% 0.00% DPW EQUIPMENT $0 $100,000 $100,000 $0 $100,000 $100,000 $ % 0.86% 0.00%

6 GARBAGE CONTRACT $0 $702,000 $702,000 $0 $690,000 $690,000 $12, % 6.07% 0.11% RECYCLING TAX $0 $10,500 $10,500 $0 $10,500 $10,500 $0 0.00% 0.09% 0.00% DEBT SERVICE $0 $389,200 $389,200 $0 $325,340 $325,340 $63, % 3.37% 0.56% IMPROVEMENTS TO STREETS & ROADS $0 $225,500 $225,500 $0 $225,500 $225,500 $0 0.00% 1.95% 0.00% CAP IMPROVEMENT FUND, DRAINAGE, SUPP STREETS $0 $391,393 $391,393 $0 $503,453 $503,453 -$112, % 3.38% -0.99% FEDERAL AND STATE GRANTS $0 $16,814 $16,814 $0 $15,641 $15,641 $1, % 0.15% 0.01% MUNICIPAL ALLIANCE $0 $0 $0 $0 $0 $0 $0 #DIV/0! 0.00% 0.00% RES FOR UNCOLLECTED TAXES $0 $1,200,000 $1,200,000 $0 $1,200,000 $1,200,000 $0 0.00% 10.38% 0.00% LEASE AGREEMENT - RIVERSIDE PARK $0 $0 $0 $0 $976 $976 -$ % 0.00% -0.01% PURCHASE OF VEHICLES $0 $45,000 $45,000 $0 $29,000 $29,000 $16, % 0.39% 0.14% TOTAL OTHER EXPENSES $6,203,134 $6,120, $82, % 53.64% % 0.72% $11,564, $11,369, $194, % %

7 TOTALS Expenditures Revenue Difference 2019 Revenue Budget Requested $11,564, $11,564, $0.00 Current fund Approved $0.00 $0.00 $0.00 Last Years Budget $11,369, Requested $11,564, %101.7 Approved $0.00 %0.0 FROM FINAL BUDGET ACCOUNT DESCRIPTION 2016 FINAL BUD RECEIVED 2017 FINAL BUD RECEIVED 2018 BUDGET 2018 FINAL BUD RECEIVED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change % Revenues Amount to be Raised Through Taxation 8,337, ,396, ,491, ,491, ,536, ,536, ,787, ,729, % % % 193, CURRENT FUND ANTICIPATED REVENUES Surplus Anticipated 1,370, ,370, ,370, ,370, ,470, ,470, ,470, ,470, % % % Alcoholic Beverages 6, , , , , , , , % % % Total $9,713, $9,772, $9,867, $9,867, $10,012, $10,012, $10,263, $10,206, $ % $193,

8 Fees & Permits 2016 FINAL BUD RECEIVED 2017 FINAL BUD RECEIVED 2018 BUDGET 2018 FINAL BUD RECEIVED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change % Revenues Fees & Permits 25, , , , , , % % % Board of Health , , Clerk , , Planning Board , , Police , , CO Inspections , Zoning , , Elevator Inspections Septic Management Fees , , Recommunity Recycling Fees , Tax Collector Construction Misc Recreation Zoning Refund Total $25, $66, $25, $25, $25, $25, $61, $25, $ % $

9 Uniform Construction Fees 2016 FINAL BUD RECEIVED 2017 FINAL BUD RECEIVED 2018 BUDGET 2018 FINAL BUD RECEIVED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change % Revenues Uniform Construction Fees 130, , , , , , % % % Uniform Construction Fees - Byram , , Uniform Construction Fees-Netcong , , UCC Fees - Byram - Refund UCC Fees - Netcong - Refund Total $130, $145, $130, $130, $130, $130, $131, $130, $ % $

10 ACCOUNT DESCRIPTION 2016 FINAL BUD RECEIVED 2017 FINAL BUD RECEIVED 2018 BUDGET 2018 FINAL BUD RECEIVED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change % Revenues Municipal Court 70, , , , , , , , % % % Total $70, $60, $60, $60, $60, $60, $68, $60, $ % $

11 Interest & Costs on Taxes 2016 FINAL BUD RECEIVED 2017 FINAL BUD RECEIVED 2018 BUDGET 2018 FINAL BUD RECEIVED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change % Revenues Interest & Costs on Taxes 120, , , , , , , , % % % Year End Penalty , , Total $120, $135, $120, $120, $120, $120, $115, $120, $ % $

12 ACCOUNT DESCRIPTION 2016 FINAL BUD RECEIVED 2017 FINAL BUD RECEIVED 2018 BUDGET 2018 FINAL BUD RECEIVED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change % Revenues Interest on Investments 4, , , , , , , , % % % Pr Year Anticipated Assmt Fund Balance , , , , , , % % % CMPTRA 37, , , , , , , , % % % Legislative Init Mun Block Grant Energy Receipts Tax 537, , , , , , , , % % % Garden State Preservation Trust 41, , , , , , , , % % % RECEIPTS FROM DEL. TAXES 350, , , , , , , , % % % AMOUNT TO BE RAISED Payment in Lieu of Taxes , , Municipal Alliance 11, , , , , Body Armor 1, , , , , #DIV/0! 1, Recycling Tonnage 18, , , , , , , , % % % Drunk Driving Enforcement 2, , PSE&G - Roseland Agreement Clean Communities 24, , , , , , % % Click It or Ticket Grant 5, , , Highlands Grant NJ DOT Grant , , , , % % NJ State Forestry Grant NJ OEM - Hazard Mitigation Grant , , Distracted Driving Grant SIF - Risk Control Grant 2, , , , , Recreation Walking Grant 2, , Recycling Bonus Grant 22, , ANJEC OPEN SPACE STEWARDSHIP 1, , Reserve for Debt Service 25, , , , , , , , % % % General Capital Surplus PBA Rep Contract - Hulse MRNA Cable Television , , DMV Inspection Fees Prior Year Checks Void Misc. restitution Sale of Municipal Assets ReCommunity Recycling Fees Senior Citizens and Vet Ded Admin Fee , , Tax Collector Misc , , Copies Prior Year Refund , Miscellaneous Refunds , , Return Check Fee Andover Township - Snow Removal , , Miscellaneous Revenue , , Prior Year Grants Receivable Homestead Benefit Admin Fee Retiree Health Contributions , , Total $1,089, $1,441, $1,341, $1,341, $1,022, $1,242, $1,519, $1,023, $ % $1,

13 Total Revenue Budget 11,147, ,622, ,543, ,543, ,369, ,589, ,160, ,564, $194, $1.00

14 TOTALS Expenditures Revenue Difference 2019 Expenditure Budget Requested $11,564, $11,564, $0.00 Current fund Approved $0.00 $0.00 $0.00 Last Years Budget $11,369, Requested $11,564, %101.7 Approved $0.00 %0.0 FROM FINAL BUDGET ACCOUNT GENERAL ADMIN SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change GENERAL ADMIN SW 215, , , , , , , , % % % 46, Total $215, $213, $212, $207, $214, $217, $213, $263, $ % $46,000.00

15 GENERAL ADMIN OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies 10, , , , , , , , % % % Postage 15, , , , , , , , % % % Dues & Memberships 2, , , , , , , , % % % Seminars & Meetings 5, , , , , , , , % % % Printing 4, , , , , , % % % -1, Advertising 3, , , , , , , , % % % 1, Copy Machine 4, , , , , , , , % % % Publications 1, , , , , % % % Service/Maintenance 1, % % % Computer Services 22, , , , , , , , % % % 5, Mileage Cell Phone -Administration % % % Miscellaneous 10, , , , , , , , % % % 2, Total $80, $61, $80, $64, $139, $171, $119, $147, $ % $7,850.00

16 ACCOUNT MAYOR & COUNCIL SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change MAYOR & COUNCIL SW 17, , , , , , , , % % % 0.00 Total $17, $17, $17, $17, $17, $17, $17, $17, $ % $0.00

17 MAYOR & COUNCIL OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies , , % % % Dues & Memberships 1, , , , , , , % % % Seminars & Meetings 3, , , , , , % % % Codifications 3, , , , , , , , % % % 1, Advertising % Publications % % % 0.00 Total $8, $5, $8, $8, $8, $8, $7, $9, $ % $1,000.00

18 CLERK SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Clerk Salary 79, , , , , , , , % % % 3, Clerk Part-time % Total $79, $79, $91, $91, $91, $92, $92, $94, $ % $3,600.00

19 CLERK OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies , % % % Postage % Dues & Memberships % % % Seminars & Meetings 1, , , , , , % % % Printing 2, , , , % % % -1, Advertising % Publications % Admin Election 5, , , , , , , , % % % 1, Total $9, $7, $9, $7, $9, $9, $7, $9, $ % $0.00

20 ACCOUNT FINANCE ADMINISTRATION SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change FINANCE ADMINISTRATION SW 121, , , , , , , , % % % 4, Total $121, $109, $116, $112, $117, $117, $115, $121, $ % $4,500.00

21 FINANCE ADMINISTRATION OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies % % % Postage % % % Dues & Memberships % % % Seminars & Meetings 1, , , , , , % % % Printing , , % % % 1, Advertising % Copy Machine 1, , , , , , % % % Publications % % % Audit Fees 21, % Computer Services 3, , , , , , , , % % % Financial Consultant % % % Miscellaneous 12, , , , , , , , % % % Contractual Services , , , % %0.0-20, Total $43, $17, $17, $17, $37, $25, $19, $19, $ % -$18,500.00

22 0.00% AUDIT 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change AUDIT 30, , , , , , % % % -8, Audit Fees % Total $30, $0.00 $53, $53, $53, $53, $0.00 $45, $ % -$8,650.00

23 ACCOUNT TAX COLLECTION SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change TAX COLLECTION SW 26, , , , , , , , % % % 7, Total $26, $19, $35, $35, $75, $75, $63, $83, $ % $7,500.00

24 TAX COLLECTION OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies 1, , % % % Postage 2, , , , , , , , % % % Dues & Memberships % % % Seminars & Meetings 2, , , , , , , , % % % Printing 1, , , , , , , , % % % Advertising , % % % Publications % % % Computer Services 4, , , , , , , , % % % Miscellaneous 43, , , , % Special Assessment Admin Fees , , , , , , % % % 0.00 Total $56, $55, $65, $56, $22, $22, $17, $22, $ % $0.00

25 ACCOUNT TAX ASSESSMENT SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change TAX ASSESSMENT SW 79, , , , , , , , % % % 2, Total $79, $78, $74, $73, $59, $60, $60, $62, $ % $2,410.00

26 -65.11% TAX ASSESSMENT OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies % % % Postage % Dues & Memberships % % % Seminars & Meetings , % % % Printing 3, , , , , , , % % % Advertising % % % Map Maintenance 4, , , , , , , , % % % Computer Services 2, , , , , , , , % % % Tax Appeals 26, , , , , , , , % % % Mileage % O/S Appraisals 2, , , , , , % % % Miscellaneous % % % 0.00 Total $39, $21, $43, $14, $43, $43, $12, $43, $ % -$400.00

27 0.00% LEGAL SERVICES 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change LEGAL SERVICES 115, , , , , % % % Legal Retainer , , , % Litigation - Misc Legal , , % Total $115, $33, $115, $53, $115, $115, $91, $115, $ % $0.00

28 #VALUE! ACCOUNT ENGINEERING/EC SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change ENGINEERING 40, , , , , , , , % % % ENVIRONMENTAL COMMITTEE SW , , , % % % 0.00 Total $40, $30, $40, $22, $41, $41, $19, $41, $ % $0.00

29 ENVIRONMENTAL COMMISSION 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies % % % Dues & Memberships % % % Seminars & Meetings % % % Advertising % Publications 1, , , , , % % % Community Forestry % Operating Maintenance % % % 0.00 Total $2, $ $2, $ $2, $2, $1, $2, $ % $0.00

30 ACCOUNT PLANNING BD SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change PLANNING BD SW 26, , , , , , , , % % % 2, Total $26, $21, $32, $32, $55, $56, $56, $57, $ % $2,250.00

31 0.00% PLANNING BD OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies % % % Dues & Memberships % % % Seminars & Meetings , , , , , % % % Printing % Advertising , , , % % % Publications % % % Service/Maintenance % % % Legal Services 15, , , , , , , , % % % Engineering Fees 5, , , , , % % % Planner Fees 10, , , , , , % % % 5, Highlands Plan Initiative 5, , , , , , , % % % Affordable Housing 35, , , , , , , , % % % Miscellaneous 3, , , , , , % % % -50, Equipment % Total $76, $49, $76, $22, $101, $89, $27, $56, $ % -$45,000.00

32 ACCOUNT ZONING COMMISSION SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change ZONING COMMISSION SW 37, , , , , , , , % % % 2, Total $37, $36, $59, $54, $59, $59, $55, $61, $ % $2,000.00

33 ZONING COMMISSION OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies %0.0 #DIV/0! Postage % Dues & Memberships % % % Seminars & Meetings % % % Publications % % % Mileage % Miscellaneous % % % 0.00 Total $ $ $ $ $1, $1, $ $1, $ % $500.00

34 ACCOUNT CONSTRUCTION CODE OFFICIAL S2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change CONSTRUCTION CODE OFFICIAL S/W 113, , , , , , , , % % % 52, Total $113, $72, $86, $68, $87, $87, $67, $139, $ % $52,500.00

35 CONSTRUCTION CODE OFFICIAL O2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies % % % Dues & Memberships % % % Seminars & Meetings % % % Printing 1, , , , , , , % % % Publications % % % Service/Maintenance %0.0 #DIV/0! Computer Services 16, , , , , , % % % -2, Mileage 1, , , , , % % % Subs for Vacation 2, , , , , % % % 2, Miscellaneous 1, , , , , % % % 0.00 Total $24, $5, $11, $1, $11, $11, $3, $11, $ % $0.00

36 0.00% GENERAL LIABILITY 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Surety Bond Premiums % Other Insurance 192, , , , , , , , % % % 1, Reimbursements % Total $192, $192, $198, $198, $177, $177, $177, $178, $ % $1,349.00

37 ACCOUNT WORKERS COMP 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change WORKERS COMP 100, , , , , , , , % % % 1, Total $100, $100, $103, $103, $92, $92, $92, $93, $ % $1,349.00

38 GROUP INSURANCE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Group Plans 1,599, ,265, ,382, ,240, ,434, ,421, ,191, ,451, % % % 16, Group Medicare Reimbursement 14, , , , , , , , % % % 1, Health Benefit Waiver 51, , % Total $1,665, $1,329, $1,396, $1,254, $1,453, $1,440, $1,210, $1,471, $ % $18,374.00

39 ACCOUNT HB WAIVERS/UNEMPLOYMENT 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change GROUP INS - HEALTH BENEFIT WAIVER , , , , , , % % % 8, UNEMPLOYMENT INSURANCE % % % 0.00 Total $ $ $75, $73, $58, $62, $61, $67, $ % $8,632.60

40 POLICE SW 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Salary 1,615, ,591, ,660, ,658, ,683, ,686, ,685, ,774, % % % 91, Overtime 200, , , , , , , , % % % Special Officers 3, , , , , , , % % % POLICE Outside Service % College Credits 9, , , , , , , , % % % 0.00 Total $1,828, $1,770, $1,873, $1,841, $1,896, $1,865, $1,850, $1,987, $ % $91,000.00

41 POLICE OE 2016 FINAL BUD CHARGED 2017 FINAL BUD CHARGED 2018 BUDGET 2018 FINAL BUD CHARGED 2019 Requested % of LY 2019 Approved % of LY % Change Amt Change Office Supplies/Misc 2, , , , , , , , % % % Postage % % % Dues & Memberships 1, , , , , , , , % % % Seminars & Meetings 3, , , , , , , , % % % Printing % % % Copy Machine 2, , , , , , , , % % % Publications 1, , , , , , , , % % % Service/Maintenance 7, , , , , , , , % % % Operating Maintenance 7, , , , , , , , % % % Uniform/Clothing Replacement 3, , , , , , , % % % Uniforms Allowance 13, , , , , , , , % % % Mileage % Meals 1, % % % Cell Phone - Police 4, , , , , , , , % % % Road Safety , , , % % % Investigation Expense 1, , , , , , % % % Radio Repairs Upgrade 5, , , , , , , , % % % Supplies Police/Fire 2, , , , , , % % % Firearms & Ammo 5, , , , , , , , % % % Medical Svcs 1, , , , , , , , % % % Police & Fire Training 26, , , , , , , , % % % Cars/Public Safety % New Equipment 5, , , , , , , , % % % Reimbursements % Special Items 3, , , , , , , , % % % 0.00 Total $98, $81, $98, $69, $98, $98, $83, $98, $ % $0.00