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2017-2018 Adopted BudgetCITY OF PARIS, TEXAS ADOPTED BUDGET FISCAL YEAR 2018 This budget will raise more total property taxes than last year’s budget by $1,044,376 or 12.89%, and of that amount $55,752 is tax revenue to be raised from new property added to the roll this year. The largest portion of the increased taxes, $665,131, was due to the general obligation bonds approved in the May 2017 election. Voting for the budget were council members Steve Clifford, Cleonne Drake, Aaron Jenkins, Sue Lancaster, Billy Trenado, Linda Knox, and Paula Portugal. The vote was 7-0 for adoption. 2016-17 2017-18 Property Tax Rate $.50195 per $100 $.55195 per $100 Effective Tax Rate $.46707 $.48454 Effective M&O Rate $.49457 $.50038 Rollback Tax Rate $.52071 $.56576 Debt Rate $.07752 $.10947 Total Amount of Municipal Debt Obligations: $60,431,540 Adopted Budget Fiscal Year - 2018 October 1, 2017 - September 30, 2018 Dr. Steve Clifford, Mayor Cleonne Drake, Mayor Pro Tem Aaron Jenkins Sue Lancaster Billy Trenado Linda Su Knox Paula Portugal Account Page 01 Page 05 Page 09 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 17 Page 20 Page 22 Page 23 Page 24 Page 27 Page 29 Page 30 Page 31 Page 33 Page 34 Page 35 Page 36 Contingency Page 38 Airport Expenditures Paris Band Expenditures Library Expenditures General Expenses Expenditures Street Expenditures Traffic Expenditures Garage Expenditures Emergency Medical Expenditures Fire Expenditures Community Development Expenditures Engineer Expenditures Public Works Expenditures Parks & Recreation Expenditures 2017-2018 Budget Table of Contents 2018 Budget General Fund Revenue General Fund Expenditure Summaries Finance Expenditures Police Expenditures City Council Expenditures City Manager Expenditures City Attorney Expenditures Court Clerk Expenditures City Clerk Expenditures Account 2017-2018 Budget Table of Contents 2018 Budget Water & Sewer Fund Revenue Page 01 Water & Sewer Fund Expenditure Summaries Page 03 Warehouse Expenditures Page 07 Utility Billing Expenditures Page 08 Water Treatment Expenditures Page 09 Water Distribution Expenditures Page 11 Sewer Maintenance Expnditures Page 13 Waste Water Treatment Expenditures Page 15 Lift Station Expenditures Page 17 Debt Expenditures Page 18 Page 01 Landfill Fund Revenue Page 01 Landfill Fund Expenditure Summaries Page 02 Landfill Expenditures Page 03 Think Child Safety Fund Page 01 Lake Crook Rstoration Fund Page 03 Grant Fund Page 05 Municipal Court Tech Fee Page 08 Municipal Court Security Fee Page 10 Municipal Court Child Safe Fee Page 12 Municipal Court Time Pay Fee Page 14 Police Confidential Fund-Gambling Page 17 Police Judicial Forfeitures Fund Page 18 Equitable Sharing Forfeitures Page 20 Debt Service Page 01 Consolidated Budget Statement Page 01 Capital Projects Fund General Fund Revenues 2017-2018 Budget Property Tax 30.46% Sales Tax 31.16% Motel Tax 2.71% Franchise Fees 14.19% Permits 0.58% Fines 1.35% Leases/Interest Earned 0.73% Copies 0.05% Sanitation/Brush Fees 1.56% EMS 11.10% Mixed Drink Tax 0.22% Miscellaneous 1.28% W&S Transfer 4.08% Recreation Fees 0.53% Page 1 General Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-7010-00-00 Current Taxes 6,247,729.85 6,750,000.00 32,059.00 6,782,059.00 01-7020-00-00 Delinquent Taxes 213,449.39 110,000.00 15,000.00 125,000.00 01-7029-00-00 Business Persn Property (Fine)3,289.12 2,000.00 1,000.00 3,000.00 01-7030-00-00 Penalty & Interest 94,679.04 75,000.00 0.00 75,000.00 01-7031-00-00 Attorney Fees 63,595.07 40,000.00 0.00 40,000.00 Subtotal Property Tax $6,622,742.47 $6,977,000.00 $48,059.00 $7,025,059.00 01-7110-00-00 Municipal Sales Tax 5,641,484.84 5,532,800.00 215,160.00 5,747,960.00 01-7112-00-00 Sales Tax-Reduce Property Tax 1,410,373.48 1,383,200.00 53,790.00 1,436,990.00 Subtotal Sales Tax $7,051,858.32 $6,916,000.00 $268,950.00 $7,184,950.00 01-7220-00-00 Hotel-Motel Occupancy Tax 630,544.95 570,000.00 55,000.00 625,000.00 Subtotal Motel Tax $630,544.95 $570,000.00 $55,000.00 $625,000.00 01-7320-00-00 Atmos Gas 367,562.68 430,000.00 0.00 430,000.00 01-7330-00-00 Oncor 1,369,262.10 1,370,000.00 (10,000.00)1,360,000.00 01-7340-00-00 Taxicabs 250.00 350.00 0.00 350.00 01-7350-00-00 Suddenlink Cable 270,506.98 270,000.00 5,000.00 275,000.00 01-7360-00-00 Water Sewer Utility 0.00 734,000.00 36,000.00 770,000.00 01-7390-00-00 Bingo 27,066.52 27,000.00 0.00 27,000.00 01-7395-00-00 Municipal ROW Use Fee 158,982.30 170,000.00 (10,000.00)160,000.00 01-7396-00-00 Solid Waste Street Use Fee 254,782.65 240,000.00 10,000.00 250,000.00 Subtotal Franchise Fees $2,448,413.23 $3,241,350.00 $31,000.00 $3,272,350.00 01-7411-00-00 Concrete Permits 625.00 700.00 125.00 825.00 01-7413-00-00 Sign Permits 3,825.00 4,700.00 (850.00)3,850.00 01-7414-00-00 Electrical Permits 4,041.51 4,400.00 (550.00)3,850.00 01-7418-00-00 Plumbing Inspections 8,700.00 9,125.00 25.00 9,150.00 01-7420-00-00 Electrical Licenses 3,650.00 3,250.00 2,200.00 5,450.00 01-7424-00-00 Alcohol Permit Application Fee 6,735.00 5,000.00 0.00 5,000.00 01-7426-00-00 Building Permit-Fence 1,575.00 1,200.00 300.00 1,500.00 01-7427-00-00 Building Permit-Roof 20,446.88 11,000.00 0.00 11,000.00 01-7428-00-00 Bldg Permit-Remodel Residence 8,289.09 6,000.00 0.00 6,000.00 01-7429-00-00 Bldg Permit-New Residential 12,779.83 10,000.00 0.00 10,000.00 01-7430-00-00 Bldg Permit-Remodel Commercial 46,352.75 37,000.00 0.00 37,000.00 01-7431-00-00 Building Permit-New Commercial 23,769.43 30,000.00 0.00 30,000.00 01-7432-00-00 Bldg Permit-Cert of Occupancy 6,550.00 7,000.00 0.00 7,000.00 01-7433-00-00 Fire Plan Review Fees 2,478.00 1,500.00 500.00 2,000.00 01-7434-00-00 Fire Construction Permit Fees 2,198.50 700.00 1,300.00 2,000.00 Subtotal Permits $152,015.99 $131,575.00 $3,050.00 $134,625.00 Page 2 General Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-7510-00-00 Court Fines & Costs 249,638.16 250,000.00 (10,000.00)240,000.00 01-7511-00-00 Defensive Driving Course 3,520.00 3,900.00 (320.00)3,580.00 01-7512-00-00 Warrant Service Fees {City}32,245.61 30,000.00 3,000.00 33,000.00 01-7513-00-00 City Traffic Fees 3,899.34 4,300.00 (600.00)3,700.00 01-7514-00-00 Arrest Fees 12,175.98 13,000.00 0.00 13,000.00 01-7516-00-00 Time Payment Fees Retained 7,504.37 7,500.00 0.00 7,500.00 01-7517-00-00 State Judicial Fund due City 1,556.73 1,600.00 0.00 1,600.00 01-7520-00-00 Pound Fees 9,608.60 8,000.00 0.00 8,000.00 01-7521-00-00 Pound Incineration Fees 1,690.00 1,500.00 (1,500.00)0.00 Subtotal Fines $321,838.79 $319,800.00 ($9,420.00)$310,380.00 01-7605-00-00 Ramp Grant Revenue 9,238.72 5,000.00 10,000.00 15,000.00 01-7609-00-00 Agrpro, Inc. Property Lease 8,598.00 8,598.00 0.00 8,598.00 01-7620-00-00 Cox Field Leases-Terminal 3,600.00 3,600.00 0.00 3,600.00 01-7630-00-00 Cox Field Rent Hangar Storage 570.00 660.00 0.00 660.00 01-7631-00-00 Cox Field Rental T Hangars 53,655.00 65,000.00 0.00 65,000.00 01-7632-00-00 Cox Field Fuel Flowage Fee 6,063.05 6,000.00 0.00 6,000.00 01-7640-00-00 Leases & Rentals 10,483.50 11,100.00 0.00 11,100.00 01-7650-00-00 Interest Earned 44,509.00 35,000.00 15,000.00 50,000.00 01-7651-00-00 Suddenlink Cable Tower Rental 0.00 7,400.00 100.00 7,500.00 Subtotal Leases/Interest Earned $136,717.27 $142,358.00 $25,100.00 $167,458.00 01-7713-00-00 Zoning & Subdivision Fees 2,800.00 1,800.00 1,200.00 3,000.00 01-7715-00-00 Sale of Maps Copies Etc 8,218.68 8,000.00 0.00 8,000.00 Subtotal Copies $11,018.68 $9,800.00 $1,200.00 $11,000.00 01-8046-00-00 Sanitation Fees 414,644.82 420,000.00 (60,325.00)359,675.00 Subtotal Sanitation/Brush Fees $414,644.82 $420,000.00 ($60,325.00)$359,675.00 01-8153-00-00 Lamar Co-Emergency Medical Ser 357,643.93 351,582.00 8,418.00 360,000.00 01-8154-00-00 Emergency Medical Service Fees 2,161,743.46 2,000,000.00 200,000.00 2,200,000.00 Subtotal EMS $2,519,387.39 $2,351,582.00 $210,418.00 $2,560,000.00 01-8260-00-00 Mixed Beverage Tax 52,919.58 50,000.00 0.00 50,000.00 Subtotal Mixed Drink Tax $52,919.58 $50,000.00 $0.00 $50,000.00 01-8165-00-00 Farmers Market Fees 0.00 0.00 2,000.00 2,000.00 Page 3 General Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-8309-00-00 Birth Certificate Fees 16,204.00 15,200.00 3,000.00 18,200.00 01-8310-00-00 Death Certificate Fees 5,463.00 6,700.00 (2,700.00)4,000.00 01-8311-00-00 Library Copies 5,690.45 5,000.00 0.00 5,000.00 01-8312-00-00 Library Fines & Other 10,027.48 11,200.00 0.00 11,200.00 01-8316-00-00 Library Public Faxes 1,716.50 1,500.00 0.00 1,500.00 01-8330-00-00 Materials & Labor Sold 5,552.94 4,000.00 1,000.00 5,000.00 01-8331-00-00 Lot Clean Up 4,119.59 7,600.00 (2,600.00)5,000.00 01-8332-00-00 Billed Electric (95.78)0.00 0.00 0.00 01-8334-00-00 Sidewalk Replacement Program 450.00 0.00 0.00 0.00 01-8350-00-00 Miscellaneous Revenue 251,879.89 235,000.00 0.00 235,000.00 01-8359-00-00 Salvage Vehicle Inspections 37.00 0.00 0.00 0.00 01-8365-00-00 VCC Band Contribution 10,000.00 10,000.00 (10,000.00)0.00 01-8366-00-00 Credit Card Convenience Fee 6,572.16 4,600.00 2,900.00 7,500.00 01-8368-00-00 Library Card Fees 1,156.00 1,000.00 0.00 1,000.00 Subtotal Miscellaneous $318,773.23 $301,800.00 ($6,400.00)$295,400.00 01-8497-00-00 Other Sources of Funds 975,185.00 0.00 0.00 0.00 01-8498-00-00 Transfer In/Out (1,792,386.04)0.00 0.00 0.00 01-8499-00-00 Water & Sewer Transfer 1,632,999.84 899,000.00 44,950.00 943,950.00 Subtotal W&S Transfer $815,798.80 $899,000.00 $44,950.00 $943,950.00 01-8500-00-00 Pool Vending 1,726.00 11,500.00 (11,500.00)0.00 01-8501-00-00 Pool Programs 16,749.70 15,000.00 1,000.00 16,000.00 01-8502-00-00 Pool Daily Fees 26,117.80 30,000.00 (4,000.00)26,000.00 01-8503-00-00 Sports Complex 17,176.85 19,000.00 (7,000.00)12,000.00 01-8504-00-00 Softball 48,140.00 50,000.00 0.00 50,000.00 01-8505-00-00 Reservations 9,666.00 5,000.00 0.00 5,000.00 01-8506-00-00 Sponsorships 6,045.00 6,000.00 (1,000.00)5,000.00 01-8507-00-00 Special Events 4,991.00 5,000.00 (3,000.00)2,000.00 01-8508-00-00 Depot Deposits & Rental Fees 600.00 0.00 0.00 0.00 01-8509-00-00 Event Center Fees 4,400.00 5,000.00 1,000.00 6,000.00 Subtotal Recreation Fees $135,612.35 $146,500.00 ($24,500.00)$122,000.00 Total General Fund $21,632,285.87 $22,476,765.00 $585,082.00 $23,061,847.00 Page 4 General Fund Expenditures by Category 2017-2018 Budget Contingency 0.22% Personnel Cost 68.10% Supplies 5.13% Contractual 13.51% Maintenance Buildings 4.91% Maintenance Equipment 3.53% Sundry Charges 0.78% Buildings 0.90% Equipment 2.92% Page 5 General Fund Summary of Expenditures By Category 2017-2018 Budget General Fund Actual Budget Increase Budget Object Description 2015-2016 2016-2017 (Decrease)2017-2018 0 Contingency 0.00 50,000.00 0.00 50,000.00 1 Personnel Cost 14,872,706.65 15,221,731.00 481,941.00 15,704,872.00 2 Supplies 1,149,163.22 1,199,768.00 (17,213.00)1,182,555.00 3 Contractual 3,422,954.91 3,264,195.00 (147,711.00)3,116,484.00 4 Maintenance Buildings 969,573.94 1,096,695.00 34,965.00 1,131,660.00 5 Maintenance Equipment 728,432.73 789,382.00 23,634.00 813,016.00 6 Sundry Charges 240,920.19 176,630.00 3,500.00 180,130.00 8 Land 0.00 0.00 0.00 0.00 9 Buildings 657,679.63 100,000.00 108,140.00 208,140.00 10 Equipment 1,463,339.30 567,692.77 106,497.23 674,190.00 Total General Fund $23,504,770.57 $22,466,093.77 $593,753.23 $23,061,047.00 Page 6 General Fund Expenditures by Department 2017-2018 Budget City Council 0.35% City Manager 1.70% City Attorney 1.51% Municipal Court 1.06% City Clerk 0.66% Accounting & Auditing 1.92% Police 27.74% Fire 21.32% Community Development 1.45% Engineering 2.19% Public Works 1.00% Parks,Recreation,& ROW 5.35% Streets & Highways 6.85% Traffic & Public Lighting 2.45% Garage 1.57% Emergency Medical Service 11.64% Cox Field Airport 0.51% Paris Band 0.10% Library 3.18% General Expenses 7.24% Contingency 0.22% Page 7 General Fund 2017-2018 Budget Summary of Expenditures by Department Department Actual Budget Increase Budget Number Department 2015-2016 2016-2017 (Decrease)2017-2018 11 City Council 432,537.43 76,430.00 5,100.00 81,530.00 12 City Manager 368,393.71 376,383.00 15,733.00 392,116.00 13 City Attorney 405,634.98 378,928.00 (30,960.00)347,968.00 14 Municipal Court 214,921.89 232,063.00 12,492.00 244,555.00 15 City Clerk 133,903.52 143,688.00 5,357.00 149,045.00 21 Accounting & Auditing 400,665.17 425,416.00 17,423.00 442,839.00 31 Police 6,258,727.92 6,113,190.00 282,269.00 6,396,659.00 32 Fire 5,517,739.63 4,680,012.77 236,858.23 4,916,871.00 40 Community Development 362,575.43 541,768.00 (208,380.00)333,388.00 41 Engineering 398,070.50 492,522.00 12,544.00 505,066.00 42 Public Works 218,021.72 216,337.00 15,261.00 231,598.00 43 Parks,Recreation,& ROW 1,468,711.84 1,120,324.00 113,691.00 1,234,015.00 44 Sanitation 1,077.33 0.00 0.00 0.00 46 Streets & Highways 1,387,571.25 1,569,116.00 10,467.00 1,579,583.00 48 Traffic & Public Lighting 520,184.49 583,250.00 (18,630.00)564,620.00 49 Garage 308,120.63 342,686.00 18,814.00 361,500.00 51 Paris-Lamar Co Health Dept 0.00 0.00 0.00 0.00 54 Emergency Medical Service 2,527,605.88 2,693,797.00 (8,597.00)2,685,200.00 61 Cox Field Airport 110,330.44 106,950.00 10,700.00 117,650.00 62 Paris Band 17,937.38 23,050.00 0.00 23,050.00 64 Library 670,320.69 694,850.00 38,329.00 733,179.00 89 General Expenses 1,781,718.74 1,605,333.00 65,282.00 1,670,615.00 90 Debt (150.00)0.00 0.00 0.00 91 Contingency 0.00 50,000.00 0.00 50,000.00 Total General Fund $23,504,620.57 $22,466,093.77 $593,753.23 $23,061,047.00 Page 8 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0105-11-00 Ins-Workers Compensation 51.78 50.00 0.00 50.00 Subtotal Personnel Cost 51.78 50.00 0.00 50.00 01-0201-11-00 Office Supplies 962.76 900.00 0.00 900.00 01-0202-11-00 Postage 101.13 200.00 0.00 200.00 01-0203-11-00 Food 268.99 0.00 0.00 0.00 01-0221-11-00 Media-Books,CD's,Film, etc.0.00 500.00 0.00 500.00 Subtotal Supplies 1,332.88 1,600.00 0.00 1,600.00 01-0301-11-00 Communications-Telephone 4,414.20 3,000.00 1,000.00 4,000.00 01-0303-11-00 Insurance & Bonds 13,963.70 14,000.00 1,100.00 15,100.00 01-0305-11-00 Court Costs-Special Servs Fees 78,097.25 0.00 0.00 0.00 01-0307-11-00 Public Notices 21,885.61 19,000.00 1,000.00 20,000.00 01-0308-11-00 Utilities-Electricity 5,749.70 7,000.00 0.00 7,000.00 01-0310-11-00 Miscellaneous 3,367.00 0.00 0.00 0.00 01-0311-11-00 Associations 12,369.77 13,130.00 0.00 13,130.00 01-0312-11-00 Utilities-Water & Gas 1,907.99 1,650.00 0.00 1,650.00 01-0314-11-00 Training-Tuition Etc 850.00 0.00 0.00 0.00 01-0350-11-00 Disannexation Expenses 945.00 0.00 0.00 0.00 Subtotal Contractual 143,550.22 57,780.00 3,100.00 60,880.00 01-0401-11-00 Buildings & Grounds 14,306.92 9,000.00 2,000.00 11,000.00 Subtotal Maintenance Buildings 14,306.92 9,000.00 2,000.00 11,000.00 01-0604-11-00 Elections 4,625.98 8,000.00 0.00 8,000.00 Subtotal Sundry Charges 4,625.98 8,000.00 0.00 8,000.00 01-0901-11-98 Roof Replacements CH & Annexes 268,397.00 0.00 0.00 0.00 Subtotal Buildings 268,397.00 0.00 0.00 0.00 01-1009-11-99 Books 272.65 0.00 0.00 0.00 Subtotal Equipment 272.65 0.00 0.00 0.00 Total City Council $432,537.43 $76,430.00 $5,100.00 $81,530.00 Page 9 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-12-00 Salaries & Wages 285,961.23 276,777.00 11,753.00 288,530.00 01-0102-12-00 Social Security 18,343.04 18,711.00 718.00 19,429.00 01-0103-12-00 TMRS & Pension 17,965.72 19,981.00 1,944.00 21,925.00 01-0104-12-00 Ins-Employee Hospitalization 18,890.14 17,739.00 1,819.00 19,558.00 01-0105-12-00 Ins-Workers Compensation 764.14 726.00 31.00 757.00 01-0106-12-00 Unemployment Comp Benefits 0.00 315.00 10.00 325.00 01-0108-12-00 Stability Pay 724.00 1,012.00 144.00 1,156.00 01-0110-12-00 Sick Leave Sell Back 876.80 4,520.00 944.00 5,464.00 Subtotal Personnel Cost 343,525.07 339,781.00 17,363.00 357,144.00 01-0201-12-00 Office Supplies 1,702.57 3,000.00 (300.00)2,700.00 01-0202-12-00 Postage 157.00 1,200.00 (600.00)600.00 01-0203-12-00 Food 89.60 0.00 0.00 0.00 01-0209-12-00 Minor Apparatus 0.00 1,000.00 (400.00)600.00 01-0210-12-00 Laundry Cleaning Etc 61.80 500.00 (400.00)100.00 Subtotal Supplies 2,010.97 5,700.00 (1,700.00)4,000.00 01-0301-12-00 Communications-Telephone 4,007.33 4,000.00 0.00 4,000.00 01-0302-12-00 Car Allowance 7,800.00 7,800.00 0.00 7,800.00 01-0303-12-00 Insurance & Bonds 975.41 950.00 70.00 1,020.00 01-0306-12-00 Travel Expenses 8,562.40 6,687.00 0.00 6,687.00 01-0307-12-00 Publications 321.25 300.00 0.00 300.00 01-0308-12-00 Utilities-Electricity 852.78 1,000.00 0.00 1,000.00 01-0310-12-00 Miscellaneous Expense 268.77 0.00 0.00 0.00 01-0311-12-00 Associations 1,559.00 1,660.00 0.00 1,660.00 01-0312-12-00 Utilities-Water & Gas 731.80 1,000.00 0.00 1,000.00 01-0314-12-00 Training-Tuition Etc 1,464.00 2,000.00 0.00 2,000.00 Subtotal Contractual 26,542.74 25,397.00 70.00 25,467.00 01-0401-12-00 Buildings & Grounds 1,920.42 2,000.00 0.00 2,000.00 Subtotal Maintenance Buildings 1,920.42 2,000.00 0.00 2,000.00 01-0508-12-00 Lease & Rental-Equipment 1,887.69 2,400.00 0.00 2,400.00 01-0510-12-00 Electronic Data Processing 864.85 1,000.00 0.00 1,000.00 Subtotal Maintenance Equipment 2,752.54 3,400.00 0.00 3,400.00 01-0605-12-00 Auditing 105.00 105.00 0.00 105.00 Subtotal Sundry Charges 105.00 105.00 0.00 105.00 Total City Manager $376,856.74 $376,383.00 $15,733.00 $392,116.00 Page 10 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-13-00 Salaries & Wages 230,780.65 180,469.00 (25,478.00)154,991.00 01-0102-13-00 Social Security 17,274.18 14,242.00 (1,789.00)12,453.00 01-0103-13-00 TMRS & Pension 14,130.28 12,823.00 (1,041.00)11,782.00 01-0104-13-00 Ins-Employee Hospitalization 13,808.82 17,560.00 (4,593.00)12,967.00 01-0105-13-00 Ins-Workers Compensation 605.22 466.00 (59.00)407.00 01-0106-13-00 Unemployment Comp Benefits 0.00 322.00 (70.00)252.00 01-0107-13-00 Overtime 67.52 5,150.00 0.00 5,150.00 01-0108-13-00 Stability Pay 784.00 568.00 96.00 664.00 01-0110-13-00 Sick Leave Sell Back 2,277.60 0.00 1,974.00 1,974.00 Subtotal Personnel Cost 279,728.27 231,600.00 (30,960.00)200,640.00 01-0201-13-00 Office Supplies 2,784.35 3,000.00 0.00 3,000.00 01-0202-13-00 Postage 951.85 700.00 200.00 900.00 01-0209-13-00 Minor Apparatus 0.00 200.00 0.00 200.00 01-0217-13-00 Furniture & Fixtures-Minor 209.28 200.00 0.00 200.00 01-0221-13-00 Media-Books,CD's,Film, etc.8,267.24 14,000.00 0.00 14,000.00 Subtotal Supplies 12,212.72 18,100.00 200.00 18,300.00 01-0301-13-00 Communications-Telephone 1,133.45 2,520.00 0.00 2,520.00 01-0302-13-00 Car Allowance 3,600.00 3,600.00 0.00 3,600.00 01-0303-13-00 Insurance & Bonds 2,053.48 2,000.00 0.00 2,000.00 01-0305-13-00 Court Costs-Special Servs Fees 88.42 200.00 0.00 200.00 01-0306-13-00 Travel Expenses 3,753.72 4,500.00 0.00 4,500.00 01-0308-13-00 Utilities-Electricity 1,982.88 2,218.00 0.00 2,218.00 01-0310-13-00 Miscellaneous 497.40 1,400.00 0.00 1,400.00 01-0311-13-00 Associations 260.00 1,800.00 0.00 1,800.00 01-0312-13-00 Utilities-Water & Gas 1,127.38 1,400.00 0.00 1,400.00 01-0314-13-00 Training-Tuition Etc 1,372.00 3,000.00 0.00 3,000.00 01-0318-13-00 Consultants 700.00 0.00 0.00 0.00 01-0350-13-00 Contract Services-Attorney 99,748.62 52,500.00 (200.00)52,300.00 01-0351-13-00 Delinquent Tax Attorney Fees 0.00 44,500.00 0.00 44,500.00 Subtotal Contractual 116,317.35 119,638.00 (200.00)119,438.00 01-0401-13-00 Buildings & Grounds 2,755.22 4,400.00 0.00 4,400.00 Subtotal Maintenance Buildings 2,755.22 4,400.00 0.00 4,400.00 01-0502-13-00 Machinery Tools Equipment 0.00 100.00 0.00 100.00 01-0503-13-00 Instruments Etc-Radio Maint 93.97 200.00 0.00 200.00 01-0508-13-00 Lease & Rental-Equipment 2,618.70 3,830.00 0.00 3,830.00 01-0510-13-00 Electronic Data Processing 345.94 500.00 0.00 500.00 Subtotal Maintenance Equipment 3,058.61 4,630.00 0.00 4,630.00 01-0605-13-00 Auditing 500.00 500.00 0.00 500.00 01-0609-13-00 Medical Expenses 0.00 60.00 0.00 60.00 Subtotal Sundry Charges 500.00 560.00 0.00 560.00 Total City Attorney $414,572.17 $378,928.00 ($30,960.00)$347,968.00 Page 11 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-14-00 Salaries & Wages 154,478.04 151,627.00 5,904.00 157,531.00 01-0102-14-00 Social Security 10,675.24 12,296.00 523.00 12,819.00 01-0103-14-00 TMRS & Pension 9,714.90 11,070.00 1,057.00 12,127.00 01-0104-14-00 Ins-Employee Hospitalization 24,388.16 23,267.00 2,411.00 25,678.00 01-0105-14-00 Ins-Workers Compensation 412.38 402.00 17.00 419.00 01-0106-14-00 Unemployment Comp Benefits 0.00 420.00 8.00 428.00 01-0107-14-00 Overtime 680.32 3,605.00 91.00 3,696.00 01-0108-14-00 Stability Pay 2,664.00 3,060.00 192.00 3,252.00 01-0110-14-00 Sick Leave Sell Back 1,682.40 2,441.00 639.00 3,080.00 Subtotal Personnel Cost 204,695.44 208,188.00 10,842.00 219,030.00 01-0201-14-00 Office Supplies 1,006.37 2,500.00 0.00 2,500.00 01-0202-14-00 Postage 1,356.90 1,200.00 0.00 1,200.00 01-0214-14-00 Other Supplies 10.00 500.00 0.00 500.00 01-0221-14-00 Media-Books,CD's,Film, etc.276.00 200.00 100.00 300.00 Subtotal Supplies 2,649.27 4,400.00 100.00 4,500.00 01-0301-14-00 Communications-Telephone 1,861.75 2,500.00 0.00 2,500.00 01-0303-14-00 Insurance & Bonds 1,129.42 1,100.00 0.00 1,100.00 01-0306-14-00 Travel Expenses 1,849.87 3,500.00 500.00 4,000.00 01-0311-14-00 Associations 295.00 300.00 0.00 300.00 01-0314-14-00 Training-Tuition Etc 550.00 550.00 50.00 600.00 01-0351-14-00 Jury Fees 624.00 1,700.00 0.00 1,700.00 01-0352-14-00 Associate Judge Services 806.25 3,250.00 0.00 3,250.00 01-0353-14-00 Court Appointed Attorney Fees 0.00 0.00 1,000.00 1,000.00 01-0395-14-00 Credit Card Service Fee 3,551.63 3,000.00 0.00 3,000.00 Subtotal Contractual 10,667.92 15,900.00 1,550.00 17,450.00 01-0510-14-00 Electronic Data Processing 1,556.73 2,500.00 0.00 2,500.00 Subtotal Maintenance Equipment 1,556.73 2,500.00 0.00 2,500.00 01-0605-14-00 Auditing 1,000.00 1,000.00 0.00 1,000.00 01-0609-14-00 Medical Expenses 0.00 75.00 0.00 75.00 Subtotal Sundry Charges 1,000.00 1,075.00 0.00 1,075.00 Total Municipal Court $220,569.36 $232,063.00 $12,492.00 $244,555.00 Page 12 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-15-00 Salaries & Wages 96,456.74 95,110.00 3,748.00 98,858.00 01-0102-15-00 Social Security 7,184.41 7,611.00 297.00 7,908.00 01-0103-15-00 TMRS & Pension 6,067.58 6,852.00 629.00 7,481.00 01-0104-15-00 Ins-Employee Hospitalization 12,249.67 11,668.00 1,205.00 12,873.00 01-0105-15-00 Ins-Workers Compensation 258.03 248.00 10.00 258.00 01-0106-15-00 Unemployment Comp Benefits 0.00 202.00 0.00 202.00 01-0107-15-00 Overtime 37.02 875.00 0.00 875.00 01-0108-15-00 Stability Pay 640.00 836.00 96.00 932.00 01-0110-15-00 Sick Leave Sell Back 1,229.60 1,326.00 22.00 1,348.00 Subtotal Personnel Cost 124,123.05 124,728.00 6,007.00 130,735.00 01-0201-15-00 Office Supplies 2,376.76 2,700.00 0.00 2,700.00 01-0202-15-00 Postage 194.52 1,300.00 (650.00)650.00 Subtotal Supplies 2,571.28 4,000.00 (650.00)3,350.00 01-0301-15-00 Communications-Telephone 1,815.39 2,100.00 0.00 2,100.00 01-0302-15-00 Car Allowance 1,350.00 1,350.00 0.00 1,350.00 01-0303-15-00 Insurance & Bonds 770.06 750.00 60.00 810.00 01-0306-15-00 Travel Expenses 1,247.88 2,740.00 0.00 2,740.00 01-0308-15-00 Utilities-Electricity 1,318.72 1,500.00 0.00 1,500.00 01-0311-15-00 Associations 295.00 300.00 0.00 300.00 01-0312-15-00 Utilities-Water & Gas 295.20 560.00 0.00 560.00 01-0314-15-00 Training-Tuition Etc 620.00 1,550.00 0.00 1,550.00 Subtotal Contractual 7,712.25 10,850.00 60.00 10,910.00 01-0401-15-00 Buildings & Grounds 1,911.83 2,060.00 0.00 2,060.00 Subtotal Maintenance Buildings 1,911.83 2,060.00 0.00 2,060.00 01-0502-15-00 Machinery Tools Equipment 0.00 250.00 0.00 250.00 01-0510-15-00 Electronic Data Processing 345.94 1,000.00 (60.00)940.00 01-0511-15-00 Maintenance Agreement 0.00 500.00 0.00 500.00 Subtotal Maintenance Equipment 345.94 1,750.00 (60.00)1,690.00 01-0605-15-00 Auditing 300.00 300.00 0.00 300.00 Subtotal Sundry Charges 300.00 300.00 0.00 300.00 Total City Clerk $136,964.35 $143,688.00 $5,357.00 $149,045.00 Page 13 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-21-00 Salaries & Wages 258,030.03 256,067.00 11,407.00 267,474.00 01-0102-21-00 Social Security 19,475.60 20,295.00 775.00 21,070.00 01-0103-21-00 TMRS & Pension 16,177.81 18,270.00 1,784.00 20,054.00 01-0104-21-00 Ins-Employee Hospitalization 30,558.04 29,196.00 3,021.00 32,217.00 01-0105-21-00 Ins-Workers Compensation 687.32 664.00 28.00 692.00 01-0106-21-00 Unemployment Comp Benefits 0.00 502.00 2.00 504.00 01-0107-21-00 Overtime 0.00 1,000.00 0.00 1,000.00 01-0108-21-00 Stability Pay 2,888.00 3,404.00 240.00 3,644.00 01-0110-21-00 Sick Leave Sell Back 4,077.60 4,208.00 166.00 4,374.00 Subtotal Personnel Cost 331,894.40 333,606.00 17,423.00 351,029.00 01-0201-21-00 Office Supplies 6,555.24 8,700.00 (2,000.00)6,700.00 01-0202-21-00 Postage 4,831.30 5,500.00 0.00 5,500.00 01-0209-21-00 Minor Apparatus 337.00 0.00 0.00 0.00 Subtotal Supplies 11,723.54 14,200.00 (2,000.00)12,200.00 01-0301-21-00 Communications-Telephone 1,432.39 3,000.00 (1,000.00)2,000.00 01-0302-21-00 Car Allowance 600.00 600.00 0.00 600.00 01-0303-21-00 Insurance & Bonds 3,080.23 3,200.00 300.00 3,500.00 01-0306-21-00 Travel Expenses 3,756.23 3,300.00 500.00 3,800.00 01-0307-21-00 Publications 695.00 1,200.00 (100.00)1,100.00 01-0308-21-00 Utilities-Electricity 3,576.42 4,500.00 0.00 4,500.00 01-0310-21-00 Miscellaneous 120.00 0.00 0.00 0.00 01-0311-21-00 Associations 2,062.00 1,530.00 295.00 1,825.00 01-0312-21-00 Utilities-Water & Gas 771.54 1,410.00 (395.00)1,015.00 01-0314-21-00 Training-Tuition Etc 596.92 1,975.00 0.00 1,975.00 01-0318-21-00 Consultants 13,790.96 15,340.00 0.00 15,340.00 Subtotal Contractual 30,481.69 36,055.00 (400.00)35,655.00 01-0401-21-00 Buildings & Grounds 3,150.70 5,000.00 0.00 5,000.00 Subtotal Maintenance Buildings 3,150.70 5,000.00 0.00 5,000.00 01-0501-21-00 Furniture & Fixtures 2,379.28 0.00 0.00 0.00 01-0508-21-00 Lease & Rental-Equipment 3,105.19 2,400.00 0.00 2,400.00 01-0510-21-00 Electronic Data Processing 25,375.56 32,600.00 2,400.00 35,000.00 01-0511-21-00 Maintenance Agreement 0.00 120.00 0.00 120.00 Subtotal Maintenance Equipment 30,860.03 35,120.00 2,400.00 37,520.00 01-0605-21-00 Auditing 1,000.00 1,000.00 0.00 1,000.00 01-0607-21-00 CAFR Review Fee 0.00 435.00 0.00 435.00 Subtotal Sundry Charges 1,000.00 1,435.00 0.00 1,435.00 Total Accounting & Auditing $409,110.36 $425,416.00 $17,423.00 $442,839.00 Page 14 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-31-00 Salaries & Wages 3,828,673.65 3,733,264.00 142,672.00 3,875,936.00 01-0102-31-00 Social Security 308,565.26 300,592.00 10,948.00 311,540.00 01-0103-31-00 TMRS & Pension 248,802.33 272,957.00 24,206.00 297,163.00 01-0104-31-00 Ins-Employee Hospitalization 441,937.97 462,119.00 52,556.00 514,675.00 01-0105-31-00 Ins-Workers Compensation 79,625.34 77,551.00 2,831.00 80,382.00 01-0106-31-00 Unemployment Comp Benefits 937.42 9,268.00 90.00 9,358.00 01-0107-31-00 Overtime 261,246.95 160,000.00 0.00 160,000.00 01-0108-31-00 Stability Pay 41,670.73 41,974.00 1,735.00 43,709.00 01-0110-31-00 Sick Leave Sell Back 8,412.80 13,675.00 (1,384.00)12,291.00 Subtotal Personnel Cost 5,219,872.45 5,071,400.00 233,654.00 5,305,054.00 01-0201-31-00 Office Supplies 17,009.79 11,000.00 2,000.00 13,000.00 01-0202-31-00 Postage 2,803.10 2,000.00 0.00 2,000.00 01-0203-31-00 Food-Humans 4,751.06 3,000.00 1,000.00 4,000.00 01-0204-31-00 Wearing Apparel 35,001.23 29,380.00 (3,430.00)25,950.00 01-0205-31-00 Motor Vehicles-Gasoline 95,364.26 130,000.00 (20,000.00)110,000.00 01-0206-31-00 Motor Vehicles-Oil & Lubricant 2,682.72 3,800.00 (300.00)3,500.00 01-0207-31-00 Motor Vehicles-Tires 21,848.29 11,000.00 0.00 11,000.00 01-0208-31-00 Motor Vehicles-Batteries 3,760.72 1,500.00 0.00 1,500.00 01-0209-31-00 Minor Apparatus 34,596.18 15,993.00 (7,943.00)8,050.00 01-0210-31-00 Laundry Cleaning Etc 260.23 600.00 0.00 600.00 01-0213-31-00 CUPA Expenses 0.00 0.00 5,500.00 5,500.00 01-0214-31-00 Other Supplies 19,355.03 18,000.00 7,000.00 25,000.00 01-0215-31-00 Pound Supplies 61,676.13 44,000.00 3,000.00 47,000.00 01-0216-31-00 Photographic Supplies 895.05 500.00 0.00 500.00 01-0218-31-00 Uniform Cleaning Allowance 20,550.00 20,700.00 0.00 20,700.00 Subtotal Supplies 320,553.79 291,473.00 (13,173.00)278,300.00 01-0301-31-00 Communications-Telephone 110,053.91 75,000.00 20,000.00 95,000.00 01-0303-31-00 Insurance & Bonds 69,258.43 68,000.00 6,000.00 74,000.00 01-0304-31-00 Runoff Claims & Retiree Cost 1,300.00 0.00 0.00 0.00 01-0306-31-00 Travel Expenses 53,259.10 18,000.00 2,000.00 20,000.00 01-0307-31-00 Publications 5,768.27 3,000.00 0.00 3,000.00 01-0308-31-00 Utilities-Electricity 76,712.34 70,000.00 0.00 70,000.00 01-0310-31-00 Miscellaneous 2,183.65 1,000.00 0.00 1,000.00 01-0311-31-00 Associations 1,634.00 1,000.00 0.00 1,000.00 01-0312-31-00 Utilities-Water & Gas 10,012.08 10,000.00 (1,000.00)9,000.00 01-0314-31-00 Training-Tuition Etc 27,546.16 27,000.00 (3,000.00)24,000.00 01-0318-31-00 Consultants 4,028.00 3,400.00 0.00 3,400.00 01-0345-31-00 Military Pay - Active Duty (600.00)0.00 0.00 0.00 01-0350-31-00 Contract Services 12,823.16 7,000.00 0.00 7,000.00 01-0351-31-00 Emergency Notification Service 21,713.00 21,800.00 0.00 21,800.00 01-0352-31-00 Animal Control Program 0.00 5,000.00 0.00 5,000.00 01-0354-31-00 Grant Match 51,500.00 40,695.00 5,894.00 47,789.00 01-0355-31-00 Confidential Funds-CJD 20,000.00 20,000.00 5,000.00 25,000.00 Subtotal Contractual 467,192.10 370,895.00 34,894.00 406,989.00 01-0401-31-00 Buildings & Grounds 51,278.75 70,000.00 (10,000.00)60,000.00 Subtotal Maintenance Buildings 51,278.75 70,000.00 (10,000.00)60,000.00 Page 15 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0501-31-00 Furniture & Fixtures 1,004.82 1,000.00 0.00 1,000.00 01-0502-31-00 Machinery Tools Equipment 1,783.44 2,300.00 0.00 2,300.00 01-0503-31-00 Instruments Etc-Radio Maint 11,003.20 10,000.00 1,000.00 11,000.00 01-0504-31-00 Motor Vehicles 36,761.78 30,000.00 5,000.00 35,000.00 01-0508-31-00 Lease & Rental-Equipment 13,389.78 9,000.00 0.00 9,000.00 01-0510-31-00 Electronic Data Processing 14,243.57 21,000.00 26,000.00 47,000.00 01-0511-31-00 Maintenance Agreement 90,524.10 88,422.00 (24,606.00)63,816.00 Subtotal Maintenance Equipment 168,710.69 161,722.00 7,394.00 169,116.00 01-0603-31-00 Judgments Damages Etc 140.00 200.00 0.00 200.00 01-0605-31-00 Auditing 3,000.00 3,000.00 0.00 3,000.00 01-0609-31-00 Medical Expenses 4,351.00 2,500.00 20,000.00 22,500.00 Subtotal Sundry Charges 7,491.00 5,700.00 20,000.00 25,700.00 01-1002-31-99 Machinery Tools Equipment 32,239.20 0.00 11,000.00 11,000.00 01-1004-31-99 Motor Vehicles 106,340.23 142,000.00 (1,500.00)140,500.00 Subtotal Equipment 138,579.43 142,000.00 9,500.00 151,500.00 Total Police $6,373,678.21 $6,113,190.00 $282,269.00 $6,396,659.00 Page 16 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-32-00 Salaries & Wages 2,473,020.19 2,363,727.00 82,469.00 2,446,196.00 01-0102-32-00 Social Security 51,687.57 50,989.00 2,259.00 53,248.00 01-0103-32-00 TMRS & Pension 341,475.31 360,472.00 17,372.00 377,844.00 01-0104-32-00 Ins-Employee Hospitalization 296,739.05 314,667.00 19,820.00 334,487.00 01-0105-32-00 Ins-Workers Compensation 54,519.68 53,942.00 2,520.00 56,462.00 01-0106-32-00 Unemployment Comp Benefits 0.00 4,926.00 26.00 4,952.00 01-0107-32-00 Overtime 433,188.86 296,992.00 23,013.00 320,005.00 01-0108-32-00 Stability Pay 21,913.24 24,380.00 (784.00)23,596.00 01-0109-32-00 Cycle Overtime Pay 34,963.00 23,008.00 6,987.00 29,995.00 01-0110-32-00 Sick Leave Sell Back 0.00 0.00 2,367.00 2,367.00 Subtotal Personnel Cost 3,707,506.90 3,493,103.00 156,049.00 3,649,152.00 01-0201-32-00 Office Supplies 4,267.66 5,000.00 0.00 5,000.00 01-0202-32-00 Postage 1,434.11 1,200.00 0.00 1,200.00 01-0203-32-00 Food-Humans 1,631.07 1,400.00 500.00 1,900.00 01-0204-32-00 Wearing Apparel 17,753.63 30,000.00 0.00 30,000.00 01-0205-32-00 Motor Vehicles-Gasoline 25,914.47 41,000.00 (5,000.00)36,000.00 01-0206-32-00 Motor Vehicles-Oil & Lubricant 859.25 3,000.00 (1,000.00)2,000.00 01-0207-32-00 Motor Vehicles-Tires 5,476.31 6,500.00 0.00 6,500.00 01-0208-32-00 Motor Vehicles-Batteries 1,347.60 1,700.00 0.00 1,700.00 01-0209-32-00 Minor Apparatus 48,394.39 45,000.00 0.00 45,000.00 01-0210-32-00 Laundry Cleaning Etc 8,715.85 5,000.00 1,000.00 6,000.00 01-0211-32-00 Chemical Medical Etc 2,590.05 3,800.00 0.00 3,800.00 01-0212-32-00 Mechanical 0.00 4,000.00 1,000.00 5,000.00 01-0213-32-00 PPE-Bunker Coats & Pants 31,160.74 36,000.00 0.00 36,000.00 01-0214-32-00 Other Supplies 3,964.91 4,400.00 0.00 4,400.00 01-0216-32-00 Photographic Supplies 0.00 200.00 0.00 200.00 01-0217-32-00 Furniture & Fixtures-Minor 2,412.72 1,000.00 0.00 1,000.00 01-0218-32-00 Uniform Cleaning Allowance 15,400.00 14,400.00 300.00 14,700.00 01-0219-32-00 Fire Prevention Supplies 1,331.98 0.00 2,000.00 2,000.00 Subtotal Supplies 172,654.74 203,600.00 (1,200.00)202,400.00 01-0301-32-00 Communications-Telephone 10,780.93 12,000.00 0.00 12,000.00 01-0302-32-00 Car Allowance 11,500.00 12,000.00 0.00 12,000.00 01-0303-32-00 Insurance & Bonds 32,855.75 32,000.00 3,600.00 35,600.00 01-0305-32-00 Court Costs-Special Servs Fees 18,400.98 3,500.00 0.00 3,500.00 01-0306-32-00 Travel Expenses 15,884.45 20,600.00 (700.00)19,900.00 01-0307-32-00 Publications 895.80 1,000.00 0.00 1,000.00 01-0308-32-00 Utilities-Electricity 38,930.00 35,000.00 0.00 35,000.00 01-0310-32-00 Miscellaneous 2,178.84 2,500.00 0.00 2,500.00 01-0311-32-00 Associations 1,524.49 1,400.00 100.00 1,500.00 01-0312-32-00 Utilities-Water & Gas 25,975.69 20,000.00 2,000.00 22,000.00 01-0313-32-00 Recruit & Promotional Testing 5,625.77 9,500.00 (1,000.00)8,500.00 01-0314-32-00 Training-Tuition Etc 49,507.31 56,000.00 0.00 56,000.00 01-0350-32-00 Contract Services 28,118.01 46,000.00 (6,000.00)40,000.00 Subtotal Contractual 242,178.02 251,500.00 (2,000.00)249,500.00 01-0401-32-00 Buildings & Grounds 19,044.49 14,000.00 0.00 14,000.00 Subtotal Maintenance Buildings 19,044.49 14,000.00 0.00 14,000.00 Page 17 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0501-32-00 Furniture & Fixtures 609.95 1,200.00 13,750.00 14,950.00 01-0502-32-00 Machinery Tools Equipment 12,358.80 28,350.00 0.00 28,350.00 01-0503-32-00 Instruments Etc-Radio Maint 10,769.97 9,000.00 0.00 9,000.00 01-0504-32-00 Motor Vehicles 25,157.41 48,000.00 0.00 48,000.00 01-0508-32-00 Lease & Rental Equipment 1,927.66 1,700.00 200.00 1,900.00 01-0510-32-00 Electronic Data Processing 2,697.23 10,000.00 0.00 10,000.00 01-0511-32-00 Maintenance Agreement 8,960.63 29,200.00 0.00 29,200.00 01-0512-32-00 Tire Repair 1,204.93 2,000.00 500.00 2,500.00 Subtotal Maintenance Equipment 63,686.58 129,450.00 14,450.00 143,900.00 01-0603-32-00 Judgments Damages Etc 0.00 1,500.00 (500.00)1,000.00 01-0605-32-00 Auditing 3,050.00 3,050.00 0.00 3,050.00 01-0609-32-00 Medical Expenses 19,316.01 30,000.00 0.00 30,000.00 Subtotal Sundry Charges 22,366.01 34,550.00 (500.00)34,050.00 01-0101-32-01 Salaries & Wages 184,082.48 184,794.00 22,952.00 207,746.00 01-0102-32-01 Social Security 14,199.43 14,427.00 1,808.00 16,235.00 01-0103-32-01 TMRS & Pension 11,763.76 12,989.00 2,370.00 15,359.00 01-0104-32-01 Ins-Employee Hospitalization 30,529.97 29,072.00 6,224.00 35,296.00 01-0105-32-01 Ins-Workers Compensation 1,071.40 3,507.00 294.00 3,801.00 01-0106-32-01 Unemployment Comp Benefits 0.00 473.00 95.00 568.00 01-0107-32-01 Overtime 5,336.14 4,000.00 0.00 4,000.00 01-0108-32-01 Longevity & Stability Pay 2,404.00 2,892.00 128.00 3,020.00 01-0110-32-01 Sick Leave Sell Back 1,429.60 2,263.00 541.00 2,804.00 Subtotal Personnel Cost 250,816.78 254,417.00 34,412.00 288,829.00 01-0201-32-01 Office Supplies 1,906.71 1,500.00 300.00 1,800.00 01-0202-32-01 Postage 16,786.74 10,000.00 1,000.00 11,000.00 01-0203-32-01 Food 201.56 100.00 0.00 100.00 01-0204-32-01 Wearing Apparel 1,453.78 2,000.00 0.00 2,000.00 01-0205-32-01 Motor Vehicles-Gasoline 7,538.15 9,000.00 (1,000.00)8,000.00 01-0206-32-01 Motor Vehicles-Oil & Lubricant 116.44 350.00 0.00 350.00 01-0207-32-01 Motor Vehicles-Tires 580.95 2,850.00 50.00 2,900.00 01-0208-32-01 Motor Vehicles-Batteries 0.00 350.00 0.00 350.00 01-0209-32-01 Minor Apparatus 3,568.82 3,500.00 0.00 3,500.00 01-0217-32-01 Furniture & Fixtures-Minor 93.00 500.00 0.00 500.00 01-0218-32-01 Uniform Cleaning Allowance 0.00 1,000.00 (1,000.00)0.00 Subtotal Supplies 32,246.15 31,150.00 (650.00)30,500.00 01-0301-32-01 Communications-Telephone 2,658.74 1,500.00 0.00 1,500.00 01-0303-32-01 Insurance & Bonds 1,899.47 1,900.00 300.00 2,200.00 01-0306-32-01 Travel Expenses 4,059.55 2,500.00 0.00 2,500.00 01-0307-32-01 Publications 0.00 1,000.00 (600.00)400.00 01-0310-32-01 Miscellaneous 5,828.22 5,000.00 0.00 5,000.00 01-0311-32-01 Associations 255.00 400.00 0.00 400.00 01-0312-32-01 Utilities-Water & Gas 0.00 300.00 0.00 300.00 01-0314-32-01 Training-Tuition Etc 2,400.90 1,500.00 0.00 1,500.00 01-0329-32-01 Lot Mowing 13,026.25 0.00 0.00 0.00 01-0350-32-01 Clean Up Illegal Dumping 9.17 0.00 0.00 0.00 01-0356-32-01 Contract Services-Hiring Part 55,630.19 50,000.00 0.00 50,000.00 Subtotal Contractual 85,767.49 64,100.00 (300.00)63,800.00 Page 18 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0401-32-01 Buildings & Grounds 5,303.40 3,500.00 0.00 3,500.00 01-0414-32-01 Tree Removal 2,400.00 3,000.00 (600.00)2,400.00 Subtotal Maintenance Buildings 7,703.40 6,500.00 (600.00)5,900.00 01-0502-32-01 Machinery Tools Equipment 512.33 2,000.00 (1,000.00)1,000.00 01-0504-32-01 Motor Vehicles 4,416.35 5,500.00 (500.00)5,000.00 01-0508-32-01 Lease & Rental-Equipment 256.00 1,850.00 (1,000.00)850.00 01-0510-32-01 Electronic Data Processing 0.00 500.00 (300.00)200.00 01-0512-32-01 Tire Repair 1,938.25 1,000.00 0.00 1,000.00 Subtotal Maintenance Equipment 7,122.93 10,850.00 (2,800.00)8,050.00 01-0605-32-01 Auditing 0.00 100.00 0.00 100.00 Subtotal Sundry Charges 0.00 100.00 0.00 100.00 01-1002-32-99 Air Packs 975,185.00 0.00 40,000.00 40,000.00 01-1004-32-99 Fire Truck Payments 72,352.77 186,692.77 (2.77)186,690.00 Subtotal Equipment 1,047,537.77 186,692.77 39,997.23 226,690.00 Total Fire $5,658,631.26 $4,680,012.77 $236,858.23 $4,916,871.00 Page 19 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-40-00 Salaries & Wages 90,214.63 96,144.00 8,828.00 104,972.00 01-0102-40-00 Social Security 6,950.82 7,490.00 683.00 8,173.00 01-0103-40-00 TMRS & Pension 2,777.71 3,772.00 (346.00)3,426.00 01-0104-40-00 Ins-Employee Hospitalization 9,190.09 8,700.00 905.00 9,605.00 01-0105-40-00 Ins-Workers Compensation 248.69 248.00 21.00 269.00 01-0106-40-00 Unemployment Comp Benefits 0.00 328.00 (89.00)239.00 01-0107-40-00 Overtime 1,062.06 700.00 0.00 700.00 01-0108-40-00 Stability Pay 372.00 424.00 72.00 496.00 01-0110-40-00 Sick Leave Sell Back 0.00 649.00 17.00 666.00 Subtotal Personnel Cost 110,816.00 118,455.00 10,091.00 128,546.00 01-0201-40-00 Office Supplies 5,217.76 3,250.00 0.00 3,250.00 01-0202-40-00 Postage 1,873.93 2,000.00 0.00 2,000.00 01-0203-40-00 Food 67.98 50.00 0.00 50.00 01-0204-40-00 Wearing Apparel 329.36 800.00 0.00 800.00 01-0205-40-00 Motor Vehicles-Gasoline 1,437.06 2,000.00 0.00 2,000.00 01-0206-40-00 Motor Vehicles-Oil & Lubricant 0.00 100.00 0.00 100.00 01-0207-40-00 Motor Vehicles-Tires 10.00 200.00 0.00 200.00 01-0208-40-00 Motor Vehicles-Batteries 0.00 125.00 0.00 125.00 01-0209-40-00 Minor Apparatus 0.00 2,000.00 (1,000.00)1,000.00 01-0217-40-00 Furniture & Fixtures-Minor 0.00 350.00 0.00 350.00 Subtotal Supplies 8,936.09 10,875.00 (1,000.00)9,875.00 01-0301-40-00 Communications-Telephone 1,515.37 2,000.00 0.00 2,000.00 01-0303-40-00 Insurance & Bonds 3,151.23 3,200.00 0.00 3,200.00 01-0306-40-00 Travel Expenses 1,614.45 5,000.00 (1,000.00)4,000.00 01-0307-40-00 Publications 2,555.70 6,000.00 (1,500.00)4,500.00 01-0308-40-00 Utilities-Electricity 3,516.78 3,600.00 0.00 3,600.00 01-0310-40-00 Miscellaneous (2,261.07)1,000.00 1,000.00 2,000.00 01-0311-40-00 Associations 155.00 750.00 0.00 750.00 01-0312-40-00 Utilities-Water & Gas 735.83 850.00 0.00 850.00 01-0314-40-00 Training-Tuition Etc 2,621.00 3,200.00 (400.00)2,800.00 01-0318-40-00 Consultants 80.00 0.00 0.00 0.00 01-0330-40-00 Sanitation Fees 573.30 0.00 0.00 0.00 01-0351-40-00 Historic Preservation Comm.7,678.98 10,000.00 0.00 10,000.00 01-0354-40-00 Grant Match 100,000.00 226,015.00 (216,015.00)10,000.00 01-0355-40-00 Bureau Veritas Contract (30,635.41)14,000.00 0.00 14,000.00 01-0356-40-00 Contract Services-Temp. Emp.14,424.86 0.00 0.00 0.00 01-0359-40-00 Bldg Code Consulting Service 3,000.00 0.00 0.00 0.00 01-0395-40-00 Credit Card Service Fee 2,475.72 1,400.00 600.00 2,000.00 Subtotal Contractual 111,201.74 277,015.00 (217,315.00)59,700.00 01-0401-40-00 Buildings & Grounds 4,201.01 4,000.00 0.00 4,000.00 Subtotal Maintenance Buildings 4,201.01 4,000.00 0.00 4,000.00 01-0501-40-00 Furniture & Fixtures 895.00 0.00 0.00 0.00 01-0502-40-00 Machinery Tools Equipment 0.00 100.00 0.00 100.00 01-0504-40-00 Motor Vehicles 327.40 500.00 0.00 500.00 01-0508-40-00 Lease & Rental-Equipment 5,134.57 4,500.00 0.00 4,500.00 01-0510-40-00 Electronic Data Processing 25,480.21 30,000.00 (2,000.00)28,000.00 Subtotal Maintenance Equipment 31,837.18 35,100.00 (2,000.00)33,100.00 Page 20 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0605-40-00 Auditing 100.00 100.00 0.00 100.00 01-0609-40-00 Medical Expenses 96.00 100.00 0.00 100.00 Subtotal Sundry Charges 196.00 200.00 0.00 200.00 01-0101-40-01 Salaries & Wages 45,858.23 42,856.00 2,035.00 44,891.00 01-0102-40-01 Social Security 3,582.45 3,399.00 172.00 3,571.00 01-0103-40-01 TMRS & Pension 2,724.77 3,060.00 317.00 3,377.00 01-0104-40-01 Ins-Employee Hospitalization 6,114.90 5,824.00 604.00 6,428.00 01-0105-40-01 Ins-Workers Compensation 121.62 111.00 5.00 116.00 01-0106-40-01 Unemployment Comp Benefits 0.00 8.00 1.00 9.00 01-0107-40-01 Overtime 310.83 400.00 100.00 500.00 01-0108-40-01 Stability Pay 264.00 360.00 48.00 408.00 01-0110-40-01 Sick Leave Sell Back 795.20 810.00 62.00 872.00 Subtotal Personnel Cost 59,772.00 56,828.00 3,344.00 60,172.00 01-0201-40-01 Office Supplies 108.45 300.00 0.00 300.00 01-0202-40-01 Postage 456.06 300.00 0.00 300.00 01-0203-40-01 Food 70.00 0.00 0.00 0.00 01-0210-40-01 Laundry Cleaning Etc 31.53 0.00 0.00 0.00 Subtotal Supplies 666.04 600.00 0.00 600.00 01-0301-40-01 Communications-Telephone 480.00 320.00 0.00 320.00 01-0306-40-01 Travel Expenses 3,586.34 2,600.00 0.00 2,600.00 01-0311-40-01 Associations 2,025.00 1,325.00 0.00 1,325.00 01-0312-40-01 Utilities-Water & Gas 5,922.64 5,000.00 0.00 5,000.00 01-0314-40-01 Training-Tuition Etc 835.00 1,250.00 0.00 1,250.00 01-0315-40-01 Promotional Activity 13,058.50 15,000.00 0.00 15,000.00 01-0320-40-01 Market Square Expenses 3,406.61 4,000.00 0.00 4,000.00 01-0322-40-01 Downtown Parks Maintenance 6,934.19 7,000.00 0.00 7,000.00 Subtotal Contractual 36,248.28 36,495.00 0.00 36,495.00 01-0401-40-01 Buildings & Grounds 656.93 2,200.00 (1,500.00)700.00 Subtotal Maintenance Buildings 656.93 2,200.00 (1,500.00)700.00 Total Community Development $364,531.27 $541,768.00 ($208,380.00)$333,388.00 Page 21 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-41-00 Salaries & Wages 279,060.32 349,246.00 (5,319.00)343,927.00 01-0102-41-00 Social Security 21,367.18 27,127.00 (252.00)26,875.00 01-0103-41-00 TMRS & Pension 17,193.29 23,338.00 920.00 24,258.00 01-0104-41-00 Ins-Employee Hospitalization 28,673.51 37,953.00 3,888.00 41,841.00 01-0105-41-00 Ins-Workers Compensation 1,537.02 1,779.00 (40.00)1,739.00 01-0106-41-00 Unemployment Comp Benefits 0.00 713.00 29.00 742.00 01-0107-41-00 Overtime 5,392.98 1,800.00 0.00 1,800.00 01-0108-41-00 Stability Pay 884.00 1,556.00 (900.00)656.00 01-0110-41-00 Sick Leave Sell Back 1,912.80 2,005.00 2,918.00 4,923.00 Subtotal Personnel Cost 356,021.10 445,517.00 1,244.00 446,761.00 01-0201-41-00 Office Supplies 2,550.93 1,600.00 0.00 1,600.00 01-0202-41-00 Postage 213.39 300.00 0.00 300.00 01-0203-41-00 Food-Humans 204.00 0.00 0.00 0.00 01-0204-41-00 Wearing Apparel 885.08 700.00 0.00 700.00 01-0205-41-00 Motor Vehicles-Gasoline 5,757.51 8,000.00 (1,200.00)6,800.00 01-0206-41-00 Motor Vehicles-Oil & Lubricant 146.04 300.00 0.00 300.00 01-0207-41-00 Motor Vehicles-Tires 669.00 450.00 0.00 450.00 01-0208-41-00 Motor Vehicles-Batteries 465.89 250.00 0.00 250.00 01-0209-41-00 Minor Apparatus 1,734.05 500.00 0.00 500.00 01-0210-41-00 Laundry Cleaning Etc 164.95 325.00 (325.00)0.00 01-0214-41-00 Other Supplies 32.94 300.00 0.00 300.00 Subtotal Supplies 12,823.78 12,725.00 (1,525.00)11,200.00 01-0301-41-00 Communications-Telephone 7,166.53 7,000.00 0.00 7,000.00 01-0303-41-00 Insurance & Bonds 1,848.14 1,800.00 0.00 1,800.00 01-0306-41-00 Travel Expenses 3,849.50 1,980.00 325.00 2,305.00 01-0307-41-00 Publications 608.05 400.00 0.00 400.00 01-0308-41-00 Utilities-Electricity 2,637.62 3,000.00 0.00 3,000.00 01-0310-41-00 Miscellaneous 6.65 0.00 0.00 0.00 01-0311-41-00 Associations 625.95 600.00 0.00 600.00 01-0312-41-00 Utilities-Water & Gas 609.99 900.00 0.00 900.00 01-0314-41-00 Training-Tuition Etc 275.00 1,100.00 (400.00)700.00 01-0350-41-00 Contract Services 99.00 0.00 0.00 0.00 01-0351-41-00 Contract Labor-RPM Temp 2,264.46 0.00 0.00 0.00 Subtotal Contractual 19,990.89 16,780.00 (75.00)16,705.00 01-0401-41-00 Buildings & Grounds 3,593.87 2,600.00 0.00 2,600.00 01-0403-41-00 ADA Projects 0.00 0.00 15,000.00 15,000.00 Subtotal Maintenance Buildings 3,593.87 2,600.00 15,000.00 17,600.00 01-0501-41-00 Furniture & Fixtures 895.00 0.00 0.00 0.00 01-0502-41-00 Machinery Tools Equipment 4.73 1,000.00 (600.00)400.00 01-0503-41-00 Instruments Etc-Radio Maint 283.08 2,900.00 (1,900.00)1,000.00 01-0504-41-00 Motor Vehicles 1,357.88 1,000.00 0.00 1,000.00 01-0508-41-00 Lease & Rental-Equipment 4,769.26 3,600.00 0.00 3,600.00 01-0510-41-00 Electronic Data Processing 4,672.73 4,400.00 400.00 4,800.00 01-0511-41-00 Maintenance Agreement 100.00 0.00 0.00 0.00 Subtotal Maintenance Equipment 12,082.68 12,900.00 (2,100.00)10,800.00 01-0605-41-00 Auditing 1,900.00 1,900.00 0.00 1,900.00 01-0609-41-00 Medical Expenses 48.00 100.00 0.00 100.00 Subtotal Sundry Charges 1,948.00 2,000.00 0.00 2,000.00 Total Engineering $406,460.32 $492,522.00 $12,544.00 $505,066.00 Page 22 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-42-00 Salaries & Wages 144,873.71 141,717.00 9,802.00 151,519.00 01-0102-42-00 Social Security 11,330.57 10,980.00 929.00 11,909.00 01-0103-42-00 TMRS & Pension 9,279.15 9,886.00 1,380.00 11,266.00 01-0104-42-00 Ins-Employee Hospitalization 18,371.83 17,495.00 1,817.00 19,312.00 01-0105-42-00 Ins-Workers Compensation 393.53 358.00 31.00 389.00 01-0106-42-00 Unemployment Comp Benefits 0.00 283.00 15.00 298.00 01-0107-42-00 Overtime 181.36 800.00 (200.00)600.00 01-0108-42-00 Stability Pay 960.00 1,252.00 144.00 1,396.00 01-0110-42-00 Sick Leave Sell Back 505.60 516.00 1,643.00 2,159.00 Subtotal Personnel Cost 185,895.75 183,287.00 15,561.00 198,848.00 01-0201-42-00 Office Supplies 4,011.34 3,000.00 0.00 3,000.00 01-0202-42-00 Postage 126.20 100.00 0.00 100.00 01-0203-42-00 Food-Humans 44.45 50.00 0.00 50.00 01-0204-42-00 Wearing Apparel 125.00 0.00 0.00 0.00 01-0205-42-00 Motor Vehicles-Gasoline 93.54 0.00 0.00 0.00 01-0208-42-00 Motor Vehicles-Batteries 105.45 0.00 0.00 0.00 01-0209-42-00 Minor Apparatus 95.25 750.00 0.00 750.00 Subtotal Supplies 4,601.23 3,900.00 0.00 3,900.00 01-0301-42-00 Communications-Telephone 3,050.62 4,000.00 (400.00)3,600.00 01-0302-42-00 Car Allowance 6,000.00 6,000.00 0.00 6,000.00 01-0303-42-00 Insurance & Bonds 924.07 900.00 100.00 1,000.00 01-0306-42-00 Travel Expenses 0.00 300.00 0.00 300.00 01-0307-42-00 Publications 1,739.85 350.00 0.00 350.00 01-0308-42-00 Utilities-Electricity 1,138.51 1,400.00 0.00 1,400.00 01-0310-42-00 Miscellaneous 1,831.87 0.00 0.00 0.00 01-0311-42-00 Associations 616.00 400.00 0.00 400.00 01-0314-42-00 Training-Tuition Etc 913.49 600.00 0.00 600.00 01-0319-42-00 Special Events 371.78 0.00 0.00 0.00 Subtotal Contractual 16,586.19 13,950.00 (300.00)13,650.00 01-0401-42-00 Buildings & Grounds 2,091.26 2,200.00 0.00 2,200.00 01-0425-42-00 Janitorial Services 3,462.20 3,300.00 0.00 3,300.00 Subtotal Maintenance Buildings 5,553.46 5,500.00 0.00 5,500.00 01-0501-42-00 Furniture & Fixtures 103.67 200.00 0.00 200.00 01-0502-42-00 Machinery Tools Equipment 0.00 100.00 0.00 100.00 01-0504-42-00 Motor Vehicles 493.29 0.00 0.00 0.00 01-0508-42-00 Lease & Rental-Equipment 6,498.16 6,000.00 0.00 6,000.00 01-0510-42-00 Electronic Data Processing 2,248.61 2,800.00 0.00 2,800.00 Subtotal Maintenance Equipment 9,343.73 9,100.00 0.00 9,100.00 01-0605-42-00 Auditing 500.00 500.00 0.00 500.00 01-0609-42-00 Medical Expenses 0.00 100.00 0.00 100.00 Subtotal Sundry Charges 500.00 600.00 0.00 600.00 Total Public Works $222,480.36 $216,337.00 $15,261.00 $231,598.00 Page 23 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-43-00 Salaries & Wages 300,572.56 302,289.00 28,806.00 331,095.00 01-0102-43-00 Social Security 22,076.26 24,203.00 2,218.00 26,421.00 01-0103-43-00 TMRS & Pension 17,834.37 21,790.00 3,209.00 24,999.00 01-0104-43-00 Ins-Employee Hospitalization 55,955.04 62,344.00 9,686.00 72,030.00 01-0105-43-00 Ins-Workers Compensation 9,475.95 7,296.00 648.00 7,944.00 01-0106-43-00 Unemployment Comp Benefits 5,269.00 1,071.00 90.00 1,161.00 01-0107-43-00 Overtime 4,973.40 8,240.00 (1,240.00)7,000.00 01-0108-43-00 Stability Pay 3,992.00 3,720.00 263.00 3,983.00 01-0110-43-00 Sick Leave Sell Back 2,438.40 2,123.00 1,188.00 3,311.00 Subtotal Personnel Cost 422,586.98 433,076.00 44,868.00 477,944.00 01-0201-43-00 Office Supplies 2,604.13 2,300.00 0.00 2,300.00 01-0202-43-00 Postage 353.61 300.00 0.00 300.00 01-0203-43-00 Food-Concession Stand 10,807.28 16,000.00 (2,000.00)14,000.00 01-0204-43-00 Wearing Apparel 4,505.18 4,400.00 0.00 4,400.00 01-0205-43-00 Motor Vehicles-Gasoline 16,927.30 24,850.00 (2,850.00)22,000.00 01-0206-43-00 Motor Vehicles-Oil & Lubricant 2,189.03 1,500.00 0.00 1,500.00 01-0207-43-00 Motor Vehicles-Tires 2,333.37 3,000.00 0.00 3,000.00 01-0208-43-00 Motor Vehicles-Batteries 1,632.00 1,200.00 0.00 1,200.00 01-0209-43-00 Minor Apparatus 0.00 1,200.00 0.00 1,200.00 01-0210-43-00 Laundry Cleaning Etc 1,112.82 900.00 0.00 900.00 01-0211-43-00 Chemical Medical Etc 2,771.57 5,500.00 (1,000.00)4,500.00 01-0212-43-00 Mechanical 53.98 0.00 0.00 0.00 01-0213-43-00 Botanical-Seeds Etc 731.00 1,200.00 0.00 1,200.00 01-0217-43-00 Furniture & Fixtures-Minor 459.00 0.00 0.00 0.00 Subtotal Supplies 46,480.27 62,350.00 (5,850.00)56,500.00 01-0301-43-00 Communications-Telephone 4,272.19 3,500.00 300.00 3,800.00 01-0303-43-00 Insurance & Bonds 9,240.68 9,250.00 710.00 9,960.00 01-0306-43-00 Travel Expenses 0.00 500.00 (200.00)300.00 01-0307-43-00 Publications 183.50 200.00 0.00 200.00 01-0308-43-00 Utilities-Electricity 87,924.15 87,000.00 13,000.00 100,000.00 01-0310-43-00 Miscellaneous 0.95 100.00 0.00 100.00 01-0311-43-00 Associations 165.00 350.00 0.00 350.00 01-0312-43-00 Utilities-Water & Gas 20,996.09 21,500.00 10,500.00 32,000.00 01-0314-43-00 Training-Tuition Etc 403.55 1,500.00 0.00 1,500.00 01-0315-43-00 Promotional Activity 100.00 500.00 0.00 500.00 01-0319-43-00 Program Expenses 55,036.42 60,000.00 0.00 60,000.00 01-0351-43-00 Contract Services-Hiring Part 28,760.12 38,000.00 0.00 38,000.00 Subtotal Contractual 207,082.65 222,400.00 24,310.00 246,710.00 01-0401-43-00 Buildings & Grounds 55,551.48 62,000.00 8,000.00 70,000.00 01-0406-43-00 Storm Sewers 7,800.00 6,000.00 0.00 6,000.00 01-0407-43-00 Street & Alley Repair 37,995.42 25,000.00 5,000.00 30,000.00 01-0419-43-00 Trail de Paris Maintenance 1,953.09 30,000.00 0.00 30,000.00 Subtotal Maintenance Buildings 103,299.99 123,000.00 13,000.00 136,000.00 01-0502-43-00 Machinery Tools Equipment 56,559.73 34,000.00 0.00 34,000.00 01-0503-43-00 Instruments Etc-Radio Maint 773.52 700.00 0.00 700.00 01-0504-43-00 Motor Vehicles 11,503.68 6,500.00 700.00 7,200.00 01-0508-43-00 Lease & Rental-Equipment 300.50 3,000.00 (1,000.00)2,000.00 01-0510-43-00 Electronic Data Processing 10.47 300.00 (100.00)200.00 01-0512-43-00 Tire Repair 1,274.60 1,400.00 0.00 1,400.00 Subtotal Maintenance Equipment 70,422.50 45,900.00 (400.00)45,500.00 Page 24 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0605-43-00 Auditing 500.00 500.00 0.00 500.00 01-0609-43-00 Medical Expenses 609.00 455.00 0.00 455.00 Subtotal Sundry Charges 1,109.00 955.00 0.00 955.00 01-0101-43-01 Salaries & Wages 75,324.05 83,561.00 3,683.00 87,244.00 01-0102-43-01 Social Security 5,741.94 6,484.00 191.00 6,675.00 01-0103-43-01 TMRS & Pension 405.45 581.00 72.00 653.00 01-0104-43-01 Ins-Employee Hospitalization 687.49 1,450.00 153.00 1,603.00 01-0105-43-01 Ins-Workers Compensation 1,789.07 1,967.00 57.00 2,024.00 01-0106-43-01 Unemployment Comp Benefits 0.00 125.00 (12.00)113.00 01-0107-43-01 Overtime 1,021.40 1,200.00 (1,200.00)0.00 01-0108-43-01 Stability Pay 0.00 0.00 21.00 21.00 Subtotal Personnel Cost 84,969.40 95,368.00 2,965.00 98,333.00 01-0201-43-01 Office Supplies 1,147.99 300.00 0.00 300.00 01-0202-43-01 Postage 0.00 75.00 0.00 75.00 01-0203-43-01 Food 2,790.44 8,500.00 0.00 8,500.00 01-0209-43-01 Minor Apparatus 1,540.11 0.00 0.00 0.00 01-0211-43-01 Chemical Medical Etc 20,121.70 20,000.00 0.00 20,000.00 Subtotal Supplies 25,600.24 28,875.00 0.00 28,875.00 01-0301-43-01 Communications-Telephone 687.75 400.00 0.00 400.00 01-0306-43-01 Travel Expenses 0.00 1,000.00 0.00 1,000.00 01-0308-43-01 Utilities-Electricity 13,051.85 14,000.00 (13,000.00)1,000.00 01-0311-43-01 Associations 0.00 200.00 0.00 200.00 01-0312-43-01 Utilities-Water & Gas 9,289.25 11,500.00 (10,500.00)1,000.00 01-0314-43-01 Training-Tuition Etc 1,475.00 600.00 0.00 600.00 01-0319-43-01 Program Expenses 8,290.05 9,000.00 0.00 9,000.00 Subtotal Contractual 32,793.90 36,700.00 (23,500.00)13,200.00 01-0401-43-01 Buildings & Grounds 19,940.54 8,400.00 30,000.00 38,400.00 Subtotal Maintenance Buildings 19,940.54 8,400.00 30,000.00 38,400.00 01-0609-43-01 Medical Expenses 1,475.00 1,800.00 0.00 1,800.00 Subtotal Sundry Charges 1,475.00 1,800.00 0.00 1,800.00 01-0101-43-02 Salaries & Wages 0.00 0.00 8,000.00 8,000.00 01-0102-43-02 Social Security 0.00 0.00 612.00 612.00 01-0105-43-02 Ins-Workers Compensation 0.00 0.00 186.00 186.00 Subtotal Personnel Cost 0.00 0.00 8,798.00 8,798.00 01-0609-43-02 Medical Expenses 192.00 0.00 0.00 0.00 Subtotal Sundry Charges 192.00 0.00 0.00 0.00 01-0350-43-03 Contract Services 28,232.72 24,500.00 0.00 24,500.00 Subtotal Contractual 28,232.72 24,500.00 0.00 24,500.00 01-0217-43-04 Furniture & Fixtures-Minor 61.00 700.00 0.00 700.00 Subtotal Supplies 61.00 700.00 0.00 700.00 01-0308-43-04 Utilities-Electricity 3,879.67 0.00 0.00 0.00 Subtotal Contractual 3,879.67 0.00 0.00 0.00 Page 25 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0401-43-04 Buildings & Grounds 1,837.72 23,800.00 (10,000.00)13,800.00 Subtotal Maintenance Buildings 1,837.72 23,800.00 (10,000.00)13,800.00 01-1001-43-04 Furniture & Fixtures 3,878.38 0.00 0.00 0.00 Subtotal Equipment 3,878.38 0.00 0.00 0.00 01-0935-43-98 Trail Reconstruc.-Coll to Loop 389,282.63 0.00 0.00 0.00 Subtotal Buildings 389,282.63 0.00 0.00 0.00 01-1002-43-99 ZTR Mower 12,452.37 12,500.00 29,500.00 42,000.00 01-1004-43-99 3/4 Ton Pickup 27,957.00 0.00 0.00 0.00 Subtotal Equipment 40,409.37 12,500.00 29,500.00 42,000.00 Total Parks,Recreation,& ROW $1,483,533.96 $1,120,324.00 $113,691.00 $1,234,015.00 Page 26 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-46-00 Salaries & Wages 389,726.52 455,389.00 23,790.00 479,179.00 01-0102-46-00 Social Security 30,410.15 35,910.00 2,045.00 37,955.00 01-0103-46-00 TMRS & Pension 24,131.36 32,330.00 3,579.00 35,909.00 01-0104-46-00 Ins-Employee Hospitalization 74,659.62 92,799.00 9,638.00 102,437.00 01-0105-46-00 Ins-Workers Compensation 23,325.45 27,120.00 1,459.00 28,579.00 01-0106-46-00 Unemployment Comp Benefits 0.00 1,528.00 26.00 1,554.00 01-0107-46-00 Overtime 6,095.45 5,150.00 850.00 6,000.00 01-0108-46-00 Stability Pay 4,856.00 5,288.00 316.00 5,604.00 01-0110-46-00 Sick Leave Sell Back 2,419.20 3,577.00 1,779.00 5,356.00 Subtotal Personnel Cost 555,623.75 659,091.00 43,482.00 702,573.00 01-0201-46-00 Office Supplies 1,270.68 600.00 400.00 1,000.00 01-0202-46-00 Postage 600.11 790.00 0.00 790.00 01-0203-46-00 Food-Humans 125.76 200.00 0.00 200.00 01-0204-46-00 Wearing Apparel 5,116.13 7,000.00 0.00 7,000.00 01-0205-46-00 Motor Vehicles-Gasoline 48,145.56 54,030.00 (2,030.00)52,000.00 01-0206-46-00 Motor Vehicles-Oil & Lubricant 1,883.85 1,800.00 0.00 1,800.00 01-0207-46-00 Motor Vehicles-Tires 11,804.91 8,800.00 0.00 8,800.00 01-0208-46-00 Motor Vehicles-Batteries 1,505.80 1,800.00 0.00 1,800.00 01-0209-46-00 Minor Apparatus 1,438.07 2,000.00 (500.00)1,500.00 01-0210-46-00 Laundry Cleaning Etc 128.76 400.00 0.00 400.00 Subtotal Supplies 72,019.63 77,420.00 (2,130.00)75,290.00 01-0301-46-00 Communications-Telephone 1,855.79 3,000.00 (800.00)2,200.00 01-0303-46-00 Insurance & Bonds 12,320.91 12,400.00 950.00 13,350.00 01-0304-46-00 Runoff Claims & Retiree Cost 6.05 0.00 0.00 0.00 01-0306-46-00 Travel Expenses 0.00 120.00 0.00 120.00 01-0307-46-00 Publications 0.00 600.00 0.00 600.00 01-0308-46-00 Utilities-Electricity 948.17 1,500.00 0.00 1,500.00 01-0310-46-00 Miscellaneous 13.30 50.00 0.00 50.00 01-0312-46-00 Utilities-Water & Gas 2,851.32 2,600.00 0.00 2,600.00 01-0314-46-00 Training-Tuition Etc 0.00 600.00 0.00 600.00 01-0350-46-00 Contract Services-Hiring Part.60,079.22 20,000.00 0.00 20,000.00 01-0351-46-00 Contract Services-Not HPI 70,249.09 45,000.00 0.00 45,000.00 Subtotal Contractual 148,323.85 85,870.00 150.00 86,020.00 01-0401-46-00 Buildings & Grounds 4,518.94 4,000.00 (1,000.00)3,000.00 01-0402-46-00 Bridges & Culverts 0.00 25,000.00 (15,000.00)10,000.00 01-0405-46-00 Sidewalks & Curbs 65,106.63 29,435.00 10,565.00 40,000.00 01-0406-46-00 Storm Sewers 7,831.05 40,000.00 (20,000.00)20,000.00 01-0407-46-00 Street & Alley Repairs 446,021.66 518,000.00 22,000.00 540,000.00 Subtotal Maintenance Buildings 523,478.28 616,435.00 (3,435.00)613,000.00 01-0502-46-00 Machinery Tools Equipment 47,878.78 41,000.00 0.00 41,000.00 01-0503-46-00 Instruments Etc-Radio Maint 773.52 1,200.00 0.00 1,200.00 01-0504-46-00 Motor Vehicles 18,902.67 25,000.00 0.00 25,000.00 01-0505-46-00 Signals & Markers 882.50 200.00 0.00 200.00 01-0506-46-00 Sweeper 1,310.16 1,400.00 0.00 1,400.00 01-0507-46-00 Miscellaneous Repairs 638.43 0.00 0.00 0.00 01-0508-46-00 Lease & Rental-Equipment 17,200.00 28,500.00 0.00 28,500.00 01-0512-46-00 Tire Repair 6,076.19 2,000.00 1,200.00 3,200.00 Subtotal Maintenance Equipment 93,662.25 99,300.00 1,200.00 100,500.00 Page 27 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0605-46-00 Auditing 1,500.00 1,500.00 0.00 1,500.00 01-0609-46-00 Medical Expenses 547.00 1,500.00 (800.00)700.00 Subtotal Sundry Charges 2,047.00 3,000.00 (800.00)2,200.00 01-1004-46-99 Motor Vehicles 7,988.07 28,000.00 (28,000.00)0.00 Subtotal Equipment 7,988.07 28,000.00 (28,000.00)0.00 Total Streets & Highways $1,403,142.83 $1,569,116.00 $10,467.00 $1,579,583.00 Page 28 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-48-00 Salaries & Wages 28,472.22 61,391.00 (6,024.00)55,367.00 01-0102-48-00 Social Security 2,285.78 4,920.00 (490.00)4,430.00 01-0103-48-00 TMRS & Pension 1,844.27 4,429.00 (238.00)4,191.00 01-0104-48-00 Ins-Employee Hospitalization 5,117.80 11,606.00 1,189.00 12,795.00 01-0105-48-00 Ins-Workers Compensation 1,860.64 3,743.00 (403.00)3,340.00 01-0106-48-00 Unemployment Comp Benefits 0.00 215.00 (3.00)212.00 01-0107-48-00 Overtime 1,734.67 3,500.00 (800.00)2,700.00 01-0108-48-00 Stability Pay 88.00 456.00 (108.00)348.00 01-0110-48-00 Sick Leave Sell Back 0.00 0.00 532.00 532.00 Subtotal Personnel Cost 41,403.38 90,260.00 (6,345.00)83,915.00 01-0201-48-00 Office Supplies 371.28 400.00 0.00 400.00 01-0202-48-00 Postage 442.57 500.00 0.00 500.00 01-0203-48-00 Food-Humans 18.83 100.00 0.00 100.00 01-0204-48-00 Wearing Apparel 268.91 500.00 0.00 500.00 01-0205-48-00 Motor Vehicles-Gasoline 2,140.77 3,685.00 (685.00)3,000.00 01-0206-48-00 Motor Vehicles-Oil & Lubricant 0.00 100.00 0.00 100.00 01-0207-48-00 Motor Vehicles-Tires 942.72 700.00 0.00 700.00 01-0208-48-00 Motor Vheicles-Batteries 0.00 125.00 0.00 125.00 01-0209-48-00 Minor Apparatus 376.65 600.00 0.00 600.00 Subtotal Supplies 4,561.73 6,710.00 (685.00)6,025.00 01-0301-48-00 Communications-Telephone 1,174.06 2,000.00 (600.00)1,400.00 01-0303-48-00 Insurance & Bonds 1,232.09 1,200.00 0.00 1,200.00 01-0304-48-00 Signs: Ark-Tex GOG Bus System 14,782.20 0.00 0.00 0.00 01-0306-48-00 Travel Expenses 141.25 360.00 0.00 360.00 01-0308-48-00 Utilities-Electricity 396,985.81 400,000.00 0.00 400,000.00 01-0310-48-00 Miscellaneous 48.45 100.00 0.00 100.00 01-0312-48-00 Utilities-Water & Gas 686.12 800.00 0.00 800.00 01-0314-48-00 Training-Tuition Etc 595.15 400.00 0.00 400.00 01-0350-48-00 Contract Services-Hiring Part.22,663.18 24,000.00 0.00 24,000.00 Subtotal Contractual 438,308.31 428,860.00 (600.00)428,260.00 01-0401-48-00 Buildings & Grounds 125.93 0.00 0.00 0.00 Subtotal Maintenance Buildings 125.93 0.00 0.00 0.00 01-0502-48-00 Machinery Tools Equipment 2,516.48 11,000.00 (5,000.00)6,000.00 01-0503-48-00 Instruments Etc-Radio Maint 773.52 2,000.00 0.00 2,000.00 01-0504-48-00 Motor Vehicles 4,558.26 1,500.00 0.00 1,500.00 01-0505-48-00 Markers 33,774.18 42,000.00 (6,000.00)36,000.00 01-0512-48-00 Tire Repair 0.00 70.00 0.00 70.00 Subtotal Maintenance Equipment 41,622.44 56,570.00 (11,000.00)45,570.00 01-0605-48-00 Auditing 500.00 500.00 0.00 500.00 01-0609-48-00 Medical Expenses 63.00 350.00 0.00 350.00 Subtotal Sundry Charges 563.00 850.00 0.00 850.00 Total Traffic & Public Lighting $526,584.79 $583,250.00 ($18,630.00)$564,620.00 Page 29 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-49-00 Salaries & Wages 193,094.22 211,709.00 4,619.00 216,328.00 01-0102-49-00 Social Security 14,947.30 16,703.00 323.00 17,026.00 01-0103-49-00 TMRS & Pension 12,042.91 15,038.00 1,070.00 16,108.00 01-0104-49-00 Ins-Employee Hospitalization 30,514.11 29,100.00 3,005.00 32,105.00 01-0105-49-00 Ins-Workers Compensation 7,086.81 7,425.00 1,301.00 8,726.00 01-0106-49-00 Unemployment Comp Benefits 0.00 579.00 (5.00)574.00 01-0107-49-00 Overtime 305.46 500.00 0.00 500.00 01-0108-49-00 Stability Pay 2,224.00 2,716.00 76.00 2,792.00 01-0110-49-00 Sick Leave Sell Back 2,144.80 3,416.00 (475.00)2,941.00 Subtotal Personnel Cost 262,359.61 287,186.00 9,914.00 297,100.00 01-0201-49-00 Office Supplies 600.83 500.00 150.00 650.00 01-0202-49-00 Postage 442.56 550.00 0.00 550.00 01-0204-49-00 Wearing Apparel 2,651.15 3,200.00 0.00 3,200.00 01-0205-49-00 Motor Vehicles-Gasoline 1,702.58 2,650.00 0.00 2,650.00 01-0206-49-00 Motor Vehicles-Oil & Lubricant 85.00 150.00 0.00 150.00 01-0207-49-00 Motor Vehicles-Tires 290.00 300.00 0.00 300.00 01-0208-49-00 Motor Vehicles-Batteries 228.90 200.00 0.00 200.00 01-0209-49-00 Minor Apparatus 0.00 600.00 0.00 600.00 01-0210-49-00 Laundry Cleaning Etc 1,356.14 1,250.00 0.00 1,250.00 01-0211-49-00 Chemical Medical Etc 520.71 900.00 0.00 900.00 Subtotal Supplies 7,877.87 10,300.00 150.00 10,450.00 01-0301-49-00 Communications-Telephone 1,035.35 1,300.00 0.00 1,300.00 01-0303-49-00 Insurance & Bonds 1,745.46 1,750.00 150.00 1,900.00 01-0306-49-00 Travel Expenses 0.00 300.00 0.00 300.00 01-0307-49-00 Publications 440.40 0.00 0.00 0.00 01-0308-49-00 Utilities-Electricity 4,045.69 5,000.00 0.00 5,000.00 01-0312-49-00 Utilities-Water & Gas 26,439.32 21,000.00 0.00 21,000.00 01-0314-49-00 Training-Tuition Etc 113.55 300.00 0.00 300.00 Subtotal Contractual 33,819.77 29,650.00 150.00 29,800.00 01-0401-49-00 Buildings & Grounds 930.70 1,200.00 1,500.00 2,700.00 Subtotal Maintenance Buildings 930.70 1,200.00 1,500.00 2,700.00 01-0501-49-00 Furniture & Fixtures 0.00 100.00 0.00 100.00 01-0502-49-00 Machinery Tools Equipment 6,133.92 10,000.00 7,500.00 17,500.00 01-0504-49-00 Motor Vehicles 2,225.85 1,200.00 0.00 1,200.00 01-0510-49-00 Electronic Data Processing 1,650.00 2,400.00 (400.00)2,000.00 01-0512-49-00 Tire Repair 0.00 50.00 0.00 50.00 Subtotal Maintenance Equipment 10,009.77 13,750.00 7,100.00 20,850.00 01-0605-49-00 Auditing 200.00 200.00 0.00 200.00 01-0609-49-00 Medical Expenses 184.00 400.00 0.00 400.00 Subtotal Sundry Charges 384.00 600.00 0.00 600.00 Total Garage $315,381.72 $342,686.00 $18,814.00 $361,500.00 Page 30 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-54-00 Salaries & Wages 961,385.10 1,242,961.00 (325,720.00)917,241.00 01-0102-54-00 Social Security 120,309.66 108,019.00 (18,871.00)89,148.00 01-0103-54-00 TMRS & Pension 91,062.29 97,417.00 8,733.00 106,150.00 01-0104-54-00 Ins-Employee Hospitalization 147,958.97 148,745.00 14,744.00 163,489.00 01-0105-54-00 Ins-Workers Compensation 43,010.95 42,058.00 1,358.00 43,416.00 01-0106-54-00 Unemployment Comp Benefits 47.89 2,565.00 0.00 2,565.00 01-0107-54-00 Overtime 617,243.86 370,000.00 170,000.00 540,000.00 01-0108-54-00 Stability Pay 16,144.00 17,218.00 1,176.00 18,394.00 01-0109-54-00 Cycle Overtime Pay 28.62 0.00 0.00 0.00 01-0110-54-00 Sick Leave Sell Back 7,996.00 13,764.00 7,783.00 21,547.00 Subtotal Personnel Cost 2,005,187.34 2,042,747.00 (140,797.00)1,901,950.00 01-0201-54-00 Office Supplies 8,230.87 7,000.00 2,000.00 9,000.00 01-0202-54-00 Postage 8,255.17 7,000.00 1,000.00 8,000.00 01-0203-54-00 Food 1,023.89 1,500.00 0.00 1,500.00 01-0204-54-00 Wearing Apparel 13,184.20 15,500.00 500.00 16,000.00 01-0205-54-00 Motor Vehicles-Gasoline 46,570.34 75,000.00 (5,000.00)70,000.00 01-0206-54-00 Motor Vehicles-Oil & Lubricant 75.68 400.00 0.00 400.00 01-0207-54-00 Motor Vehicles-Tires 5,324.60 6,000.00 1,000.00 7,000.00 01-0208-54-00 Motor Vehicles-Batteries 2,381.53 500.00 0.00 500.00 01-0209-54-00 Minor Apparatus 1,420.75 4,400.00 6,400.00 10,800.00 01-0210-54-00 Laundry Cleaning Etc 2,010.85 1,000.00 0.00 1,000.00 01-0211-54-00 Chemical Medical Etc 128,030.02 92,000.00 0.00 92,000.00 01-0214-54-00 Other Supplies 810.75 0.00 0.00 0.00 01-0217-54-00 Furniture & Fixtures-Minor 3,414.92 2,600.00 3,200.00 5,800.00 01-0218-54-00 Uniform Cleaning Allowance 6,925.00 7,050.00 0.00 7,050.00 Subtotal Supplies 227,658.57 219,950.00 9,100.00 229,050.00 01-0301-54-00 Communications-Telephone 20,502.59 13,000.00 1,500.00 14,500.00 01-0302-54-00 Car Allowance 2,700.00 2,700.00 0.00 2,700.00 01-0303-54-00 Insurance & Bonds 9,651.38 9,700.00 1,300.00 11,000.00 01-0306-54-00 Travel Expenses 3,610.82 3,000.00 0.00 3,000.00 01-0307-54-00 Publications 87.00 500.00 0.00 500.00 01-0308-54-00 Utilities-Electricity 7,510.97 7,000.00 0.00 7,000.00 01-0310-54-00 Miscellaneous 1,739.99 0.00 0.00 0.00 01-0311-54-00 Associations 699.50 2,500.00 (500.00)2,000.00 01-0312-54-00 Utilities-Water & Gas 4,095.14 4,400.00 600.00 5,000.00 01-0314-54-00 Training-Tuition Etc 10,267.58 7,000.00 2,000.00 9,000.00 01-0318-54-00 Architecture Consultants 0.00 30,000.00 (20,000.00)10,000.00 01-0350-54-00 EMS Medical Director 12,000.00 12,000.00 0.00 12,000.00 Subtotal Contractual 72,864.97 91,800.00 (15,100.00)76,700.00 01-0401-54-00 Buildings & Grounds 21,732.25 15,000.00 0.00 15,000.00 Subtotal Maintenance Buildings 21,732.25 15,000.00 0.00 15,000.00 01-0501-54-00 Furniture & Fixtures 10.00 300.00 200.00 500.00 01-0502-54-00 Machinery Tools Equipment 6,111.04 4,000.00 0.00 4,000.00 01-0503-54-00 Instruments Etc-Radio Maint 3,725.95 4,000.00 0.00 4,000.00 01-0504-54-00 Motor Vehicles 23,531.35 23,000.00 5,000.00 28,000.00 01-0510-54-00 Electronic Data Processing 1,210.79 2,000.00 0.00 2,000.00 01-0511-54-00 Maintenance Agreement 24,999.81 21,000.00 0.00 21,000.00 Subtotal Maintenance Equipment 59,588.94 54,300.00 5,200.00 59,500.00 Page 31 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0605-54-00 Auditing 4,000.00 4,000.00 0.00 4,000.00 01-0609-54-00 Medical Expenses 9,628.36 8,000.00 0.00 8,000.00 Subtotal Sundry Charges 13,628.36 12,000.00 0.00 12,000.00 01-0901-54-98 EMS Station 0.00 100,000.00 100,000.00 200,000.00 Subtotal Buildings 0.00 100,000.00 100,000.00 200,000.00 01-1002-54-99 Machinery Tools Equipment 32,211.20 12,000.00 2,000.00 14,000.00 01-1004-54-99 Motor Vehicles-Ambulance 144,175.00 146,000.00 31,000.00 177,000.00 Subtotal Equipment 176,386.20 158,000.00 33,000.00 191,000.00 Total Emergency Medical Service $2,577,046.63 $2,693,797.00 ($8,597.00)$2,685,200.00 Page 32 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0201-61-00 Office Supplies 78.67 200.00 0.00 200.00 01-0202-61-00 Postage 443.04 600.00 0.00 600.00 01-0205-61-00 Motor Vehicles-Gasoline 190.84 200.00 0.00 200.00 01-0206-61-00 Motor Vehicles-Oil & Lubricant 30.00 50.00 0.00 50.00 01-0207-61-00 Motor Vehicles-Tires 0.00 150.00 0.00 150.00 01-0208-61-00 Motor Vehicles-Batteries 105.45 50.00 0.00 50.00 01-0217-61-00 Furniture & Fixtures-Minor 0.00 300.00 0.00 300.00 Subtotal Supplies 848.00 1,550.00 0.00 1,550.00 01-0301-61-00 Communications-Telephone 588.07 800.00 0.00 800.00 01-0303-61-00 Insurance & Bonds 13,878.48 13,000.00 3,200.00 16,200.00 01-0308-61-00 Utilities-Electricity 22,015.47 22,000.00 0.00 22,000.00 01-0310-61-00 Miscellaneous 490.38 0.00 0.00 0.00 01-0312-61-00 Utilities-Water & Gas 2,579.52 2,500.00 0.00 2,500.00 01-0318-61-00 Consultants 5,160.63 4,000.00 0.00 4,000.00 01-0350-61-00 Airport Management Agreement 24,990.00 25,000.00 0.00 25,000.00 01-0351-61-00 Annual Fly-In 2,457.40 0.00 8,000.00 8,000.00 Subtotal Contractual 72,159.95 67,300.00 11,200.00 78,500.00 01-0401-61-00 Buildings & Grounds 34,783.74 33,600.00 0.00 33,600.00 Subtotal Maintenance Buildings 34,783.74 33,600.00 0.00 33,600.00 01-0502-61-00 Machinery Tools Equipment 631.17 900.00 0.00 900.00 01-0503-61-00 Instruments Etc-Radio Maint 283.05 1,500.00 (500.00)1,000.00 01-0504-61-00 Motor Vehicles 124.53 400.00 0.00 400.00 01-0505-61-00 Signals & Markers 0.00 200.00 0.00 200.00 Subtotal Maintenance Equipment 1,038.75 3,000.00 (500.00)2,500.00 01-0605-61-00 Auditing 1,500.00 1,500.00 0.00 1,500.00 Subtotal Sundry Charges 1,500.00 1,500.00 0.00 1,500.00 Total Cox Field Airport $110,330.44 $106,950.00 $10,700.00 $117,650.00 Page 33 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0202-62-00 Postage 35.34 0.00 0.00 0.00 Subtotal Supplies 35.34 0.00 0.00 0.00 01-0303-62-00 Insurance & Bonds 51.34 50.00 0.00 50.00 01-0307-62-00 Publications (78.11)1,000.00 0.00 1,000.00 01-0310-62-00 Miscellaneous 42.37 0.00 0.00 0.00 01-0350-62-00 Contract Services 17,886.44 21,000.00 0.00 21,000.00 Subtotal Contractual 17,902.04 22,050.00 0.00 22,050.00 01-0508-62-00 Lease & Rental-Equipment 0.00 1,000.00 0.00 1,000.00 Subtotal Maintenance Equipment 0.00 1,000.00 0.00 1,000.00 Total Paris Band $17,937.38 $23,050.00 $0.00 $23,050.00 Page 34 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0101-64-00 Salaries & Wages 369,334.90 367,575.00 19,630.00 387,205.00 01-0102-64-00 Social Security 28,274.35 29,219.00 1,589.00 30,808.00 01-0103-64-00 TMRS & Pension 23,139.99 26,307.00 2,841.00 29,148.00 01-0104-64-00 Ins-Employee Hospitalization 59,492.93 58,132.00 6,032.00 64,164.00 01-0105-64-00 Ins-Workers Compensation 1,023.02 993.00 (860.00)133.00 01-0106-64-00 Unemployment Comp Benefits 0.00 1,044.00 7.00 1,051.00 01-0108-64-00 Stability Pay 7,874.00 8,980.00 424.00 9,404.00 01-0110-64-00 Sick Leave Sell Back 2,616.00 5,410.00 726.00 6,136.00 Subtotal Personnel Cost 491,755.19 497,660.00 30,389.00 528,049.00 01-0201-64-00 Office Supplies 5,006.21 4,300.00 0.00 4,300.00 01-0202-64-00 Postage 3,455.74 3,540.00 0.00 3,540.00 01-0209-64-00 Minor Apparatus 516.43 700.00 (100.00)600.00 01-0210-64-00 Laundry Cleaning Etc 681.76 1,500.00 (100.00)1,400.00 01-0214-64-00 Other Supplies 1,566.40 1,200.00 0.00 1,200.00 01-0215-64-00 Technical Processing 2,444.85 3,650.00 0.00 3,650.00 01-0217-64-00 Furniture & Fixtures-Minor 0.00 350.00 0.00 350.00 01-0220-64-00 Programs 1,195.21 1,300.00 0.00 1,300.00 01-0221-64-00 Media-Books-CD's-Film-Etc 99,774.50 100,500.00 0.00 100,500.00 Subtotal Supplies 114,641.10 117,040.00 (200.00)116,840.00 01-0301-64-00 Communications-Telephone 2,323.64 2,800.00 (200.00)2,600.00 01-0303-64-00 Insurance & Bonds 4,928.36 4,800.00 400.00 5,200.00 01-0306-64-00 Travel Expenses 200.04 1,200.00 1,000.00 2,200.00 01-0308-64-00 Utilities-Electricity 20,718.59 20,000.00 0.00 20,000.00 01-0311-64-00 Associations 414.00 450.00 0.00 450.00 01-0312-64-00 Utilities-Water & Gas 6,296.29 7,000.00 0.00 7,000.00 01-0314-64-00 Training-Tuition Etc 149.00 350.00 0.00 350.00 01-0315-64-00 Promotional Activity 433.45 300.00 0.00 300.00 Subtotal Contractual 35,463.37 36,900.00 1,200.00 38,100.00 01-0401-64-00 Buildings & Grounds 20,396.51 21,000.00 (1,000.00)20,000.00 Subtotal Maintenance Buildings 20,396.51 21,000.00 (1,000.00)20,000.00 01-0501-64-00 Furniture & Fixtures 184.95 250.00 0.00 250.00 01-0502-64-00 Machinery Tools Equipment 147.55 200.00 0.00 200.00 01-0508-64-00 Lease & Rental-Equipment 2,077.38 2,300.00 0.00 2,300.00 01-0510-64-00 Electronic Data Processing 15,837.41 16,200.00 0.00 16,200.00 01-0511-64-00 Maintenance Agreement 1,492.40 2,000.00 0.00 2,000.00 Subtotal Maintenance Equipment 19,739.69 20,950.00 0.00 20,950.00 01-0605-64-00 Auditing 1,000.00 1,000.00 0.00 1,000.00 01-0609-64-00 Medical Expenses 48.00 300.00 (200.00)100.00 Subtotal Sundry Charges 1,048.00 1,300.00 (200.00)1,100.00 01-0901-64-98 Buildings 0.00 0.00 8,140.00 8,140.00 Subtotal Buildings 0.00 0.00 8,140.00 8,140.00 Total Library $683,043.86 $694,850.00 $38,329.00 $733,179.00 Page 35 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0205-89-00 Motor Vehicles-Gasoline 583.40 0.00 0.00 0.00 01-0208-89-00 Motor Vehicles-Batteries 199.90 0.00 0.00 0.00 Subtotal Supplies 783.30 0.00 0.00 0.00 01-0303-89-00 Insurance & Bonds 513.37 500.00 0.00 500.00 01-0304-89-00 Retiree Insurance Cost 110,407.11 125,000.00 0.00 125,000.00 01-0315-89-00 Promotional Activity-VCC 633,087.18 522,500.00 0.00 522,500.00 01-0316-89-00 Lamar Co Appraisal-Assessment 108,533.52 109,340.00 12,375.00 121,715.00 01-0317-89-00 Lamar Co Appraisal-Collections 49,487.41 49,470.00 2,120.00 51,590.00 01-0350-89-00 Employee Asst. Program 4,735.83 6,700.00 (1,000.00)5,700.00 01-0351-89-00 Public Information 6,565.00 4,000.00 (2,000.00)2,000.00 01-0353-89-00 Lamar Co. Historical Society 5,000.00 5,000.00 2,500.00 7,500.00 01-0354-89-00 New Hope Center of Paris 10,000.00 10,000.00 0.00 10,000.00 01-0355-89-00 Children's Advocary Center 12,500.00 12,500.00 0.00 12,500.00 01-0356-89-00 E Tx Council on Alcohol-Drugs 4,500.00 4,500.00 0.00 4,500.00 01-0357-89-00 CASA for Kids 2,500.00 2,500.00 0.00 2,500.00 01-0358-89-00 Paris Optimist Club 0.00 0.00 6,000.00 6,000.00 01-0359-89-00 Lamar Co. Human Res. Council 12,000.00 12,000.00 0.00 12,000.00 01-0360-89-00 Safe-T Shelter Agencies 5,000.00 5,000.00 0.00 5,000.00 01-0361-89-00 NE Texas Trail Coalition 0.00 8,000.00 2,000.00 10,000.00 01-0363-89-00 Keep Paris Beautiful 5,000.00 5,000.00 (5,000.00)0.00 01-0367-89-00 Retail Recruitment 1,250.00 9,000.00 (9,000.00)0.00 01-0368-89-00 Paris Metro Contribution 14,146.96 0.00 25,000.00 25,000.00 Subtotal Contractual 985,226.38 891,010.00 32,995.00 924,005.00 01-0401-89-00 Buildings & Grounds 13,472.64 0.00 0.00 0.00 01-0417-89-00 Contract Spraying 22,572.68 30,000.00 0.00 30,000.00 01-0418-89-00 Contract Mowing 87,757.98 95,000.00 0.00 95,000.00 Subtotal Maintenance Buildings 123,803.30 125,000.00 0.00 125,000.00 01-0504-89-00 Motor Vehicles 111.64 0.00 0.00 0.00 Subtotal Maintenance Equipment 111.64 0.00 0.00 0.00 01-0601-89-00 Contribution-Health Department 76,215.76 90,000.00 (15,000.00)75,000.00 01-0602-89-00 Employee Recognition 11,307.56 10,000.00 0.00 10,000.00 01-0603-89-00 Contribution to FMC Spray Park 90,000.00 0.00 0.00 0.00 01-0607-89-00 Miscellaneous 1,418.52 0.00 0.00 0.00 Subtotal Sundry Charges 178,941.84 100,000.00 (15,000.00)85,000.00 01-0101-89-01 Salaries & Wages 196,182.40 194,178.00 8,911.00 203,089.00 01-0102-89-01 Social Security 15,026.85 15,520.00 703.00 16,223.00 01-0103-89-01 TMRS & Pension 12,456.78 13,973.00 1,374.00 15,347.00 01-0104-89-01 Ins-Employee Hospitalization 21,255.47 20,469.00 2,115.00 22,584.00 01-0105-89-01 Ins-Workers Compensation 2,147.52 5,058.00 255.00 5,313.00 01-0106-89-01 Unemployment Comp Benefits 0.00 348.00 1.00 349.00 01-0107-89-01 Overtime 2,701.79 1,000.00 0.00 1,000.00 01-0108-89-01 Longevity & Stability Pay 1,312.00 2,518.00 168.00 2,686.00 01-0110-89-01 Sick Leave Sell Back 1,730.80 2,319.00 110.00 2,429.00 Subtotal Personnel Cost 252,813.61 255,383.00 13,637.00 269,020.00 Page 36 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0201-89-01 Office Supplies 370.73 400.00 400.00 800.00 01-0202-89-01 Postage 148.77 400.00 0.00 400.00 01-0203-89-01 Food 33.06 100.00 0.00 100.00 01-0204-89-01 Wearing Apparel 0.00 0.00 200.00 200.00 01-0205-89-01 Motor Vehicles-Gasoline 91.75 400.00 0.00 400.00 01-0209-89-01 Minor Apparatus 62,969.38 70,000.00 3,800.00 73,800.00 01-0217-89-01 Furniture & Fixtures-Minor 0.00 1,100.00 (400.00)700.00 01-0218-89-01 Uniform Cleaning Allowance 0.00 150.00 0.00 150.00 Subtotal Supplies 63,613.69 72,550.00 4,000.00 76,550.00 01-0301-89-01 Communications-Telephone 28,077.68 22,000.00 3,200.00 25,200.00 01-0302-89-01 Car Allowance 2,700.00 2,700.00 0.00 2,700.00 01-0306-89-01 Travel Expenses 230.55 1,900.00 0.00 1,900.00 01-0307-89-01 Publications 0.00 100.00 0.00 100.00 01-0310-89-01 Miscellaneous 33.30 0.00 0.00 0.00 01-0311-89-01 Associations 232.17 100.00 0.00 100.00 01-0312-89-01 Utilities-Water & Gas 771.80 1,000.00 0.00 1,000.00 01-0314-89-01 Training-Tuition Etc 414.95 3,000.00 (800.00)2,200.00 Subtotal Contractual 32,460.45 30,800.00 2,400.00 33,200.00 01-0401-89-01 Buildings & Grounds 3,167.98 2,000.00 0.00 2,000.00 Subtotal Maintenance Buildings 3,167.98 2,000.00 0.00 2,000.00 01-0501-89-01 Furniture & Fixtures 0.00 200.00 0.00 200.00 01-0502-89-01 Machinery Tools Equipment 1,233.59 500.00 0.00 500.00 01-0503-89-01 Instruments Etc-Radio Maint 587.46 500.00 0.00 500.00 01-0504-89-01 Motor Vehicles 435.27 250.00 250.00 500.00 01-0510-89-01 Electronic Data Processing 29,739.00 29,640.00 0.00 29,640.00 01-0511-89-01 Maintenance Agreement 67,806.46 57,000.00 4,500.00 61,500.00 Subtotal Maintenance Equipment 99,801.78 88,090.00 4,750.00 92,840.00 01-1003-89-01 Instruments & Apparatus 42,473.38 40,500.00 2,500.00 43,000.00 01-1008-89-01 Communication System 5,814.05 0.00 20,000.00 20,000.00 Subtotal Equipment 48,287.43 40,500.00 22,500.00 63,000.00 Total General Expenses $1,789,011.40 $1,605,333.00 $65,282.00 $1,670,615.00 Page 37 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 01-0000-90-00 Debt (150.00)0.00 0.00 0.00 Subtotal Contingency (150.00)0.00 0.00 0.00 01-0000-91-00 Contingency 0.00 50,000.00 0.00 50,000.00 Subtotal Contingency 0.00 50,000.00 0.00 50,000.00 Total Contingency $0.00 $50,000.00 $0.00 $50,000.00 Page 38 Water Sewer Fund Revenues 2017-2018 Budget Sewer Charges 40.08% Water Sales 55.99% Interest Earned 0.95% Miscellaneous 2.98% Page 1 Water & Sewer Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-7010-00-00 Sewer Charges 5,797,542.70 5,512,575.00 400,785.00 5,913,360.00 10-7011-00-00 Industrial Surcharges 8,794.96 12,000.00 0.00 12,000.00 10-7020-00-00 Sewer Taps 3,920.00 7,000.00 0.00 7,000.00 Subtotal Sewer Charges $5,810,257.66 $5,531,575.00 $400,785.00 $5,932,360.00 10-7130-00-00 Water Sales 8,344,698.24 8,068,476.00 111,336.00 8,179,812.00 10-7140-00-00 Water Taps 9,810.00 10,000.00 (1,385.00)8,615.00 Subtotal Water Sales $8,354,508.24 $8,078,476.00 $109,951.00 $8,188,427.00 10-7650-00-00 Interest Earned 80,308.39 50,000.00 50,000.00 100,000.00 Subtotal Interest Earned $80,308.39 $50,000.00 $50,000.00 $100,000.00 10-8350-00-00 Late Fees/Miscellaneous 165,405.85 160,000.00 (26,200.00)133,800.00 10-8352-00-00 Sanitation Billing Fee 75,096.46 75,000.00 0.00 75,000.00 10-8354-00-00 Service Charges 154,602.58 160,000.00 0.00 160,000.00 10-8355-00-00 Brush Pickup Fees 506.44 500.00 500.00 1,000.00 10-8356-00-00 Bulk Water Sales 6,427.95 7,500.00 0.00 7,500.00 10-8357-00-00 Sewer Dumping Fees 48,777.99 47,300.00 0.00 47,300.00 10-8358-00-00 W&S Charge Offs (63,580.95)(60,000.00)10,000.00 (50,000.00) 10-8359-00-00 W&S Returned Check Fees 5,580.00 5,750.00 0.00 5,750.00 10-8366-00-00 Credit Card Convenience Fee 37,352.14 32,000.00 8,000.00 40,000.00 10-8368-00-00 Bulk Pickup Fees 2,540.00 500.00 1,500.00 2,000.00 10-8369-00-00 Meter Tampering Fees 4,312.50 4,000.00 4,475.00 8,475.00 10-8399-00-00 Utility Billing Offsets 1,026.84 0.00 0.00 Subtotal Miscellaneous $438,047.80 $432,550.00 ($1,725.00)$430,825.00 10-8499-00-00 Transfer In/Out (2,283,000.00)0.00 0.00 0.00 Total Water & Sewer Fund $12,400,122.09 $14,092,601.00 $559,011.00 $14,651,612.00 Page 2 Water Sewer Expenditures by Category 2017-2018 Budget Debt 25.37% Personnel Cost 24.80% Supplies 7.19% Contractual 26.42% Maintenance Buildings 5.32% Maintenance Equipment 3.98% Sundry Charges 0.27% Buildings 4.51% Equipment 2.14% Page 4 Water & Sewer Fund Summary of Expenditures By Category 2017-2018 Budget Water & Sewer Fund Actual Budget Increase Budget Object Description 2015-2016 2016-2017 (Decrease)2017-2018 0 Debt 0.00 3,101,825.00 615,432.00 3,717,257.00 1 Personnel Cost 3,248,468.49 3,430,841.00 202,434.00 3,633,275.00 2 Supplies 969,993.61 1,080,895.00 (27,330.00)1,053,565.00 3 Contractual 2,050,038.56 3,922,700.00 (52,200.00)3,870,500.00 4 Maintenance Buildings 803,901.64 1,042,100.00 (262,000.00)780,100.00 5 Maintenance Equipment 583,318.13 565,115.00 17,930.00 583,045.00 6 Sundry Charges 3,462,284.00 39,870.00 0.00 39,870.00 8 Land 0.00 0.00 0.00 0.00 9 Buildings 0.00 650,000.00 10,000.00 660,000.00 10 Equipment 0.00 253,000.00 61,000.00 314,000.00 Total Water & Sewer Fund $11,118,004.43 $14,086,346.00 $565,266.00 $14,651,612.00 Page 5 Water Sewer Expenditures by Department 2017-2018 Budget Warehouse 0.98% W & S Billing and Collecting 16.31% Water Production 21.42% Water Distribution 10.09% Sewer Maintenance 5.84% Waste Water Treatment 16.89% Lift Stations 3.10% Debt 25.37% Page 5 Water & Sewer Fund 2017-2018 Budget Summary of Expenditures by Department Department Actual Budget Increase Budget Number Department 2015-2016 2016-2017 (Decrease)2017-2018 80 Warehouse 100,740.61 107,855.00 7,508.00 115,363.00 81 W & S Billing and Collecting 476,561.74 2,276,711.00 113,177.00 2,389,888.00 82 Water Production 2,520,558.51 3,085,896.00 52,910.00 3,138,806.00 83 Water Distribution 1,443,439.95 1,615,414.00 (137,411.00)1,478,003.00 85 Sewer Maintenance 714,309.20 981,358.00 (154,993.00)826,365.00 86 Waste Water Treatment 2,081,126.46 2,470,962.00 60,189.00 2,531,151.00 87 Lift Stations 394,743.96 446,325.00 8,454.00 454,779.00 90 Debt 0.00 3,101,825.00 615,432.00 3,717,257.00 91 Contingency 0.00 0.00 0.00 0.00 Total Water & Sewer Fund $7,731,480.43 $14,086,346.00 $565,266.00 $14,651,612.00 Page 6Page 6 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0101-80-00 Salaries & Wages 60,431.43 59,714.00 4,648.00 64,362.00 10-0102-80-00 Social Security 4,682.86 4,715.00 391.00 5,106.00 10-0103-80-00 TMRS & Pension 3,775.78 4,244.00 587.00 4,831.00 10-0104-80-00 Ins-Employee Hospitalization 12,190.33 11,606.00 1,207.00 12,813.00 10-0105-80-00 Ins-Workers Compensation 2,417.20 2,496.00 196.00 2,692.00 10-0106-80-00 Unemployment Comp Benefits 0.00 188.00 4.00 192.00 10-0108-80-00 Stability Pay 916.00 1,112.00 96.00 1,208.00 10-0110-80-00 Sick Leave Sell Back 664.80 800.00 379.00 1,179.00 Subtotal Personnel Cost 85,078.40 84,875.00 7,508.00 92,383.00 10-0201-80-00 Office Supplies 874.27 500.00 500.00 1,000.00 10-0202-80-00 Postage 442.56 500.00 0.00 500.00 10-0204-80-00 Wearing Apparel 863.37 1,580.00 (500.00)1,080.00 10-0205-80-00 Motor Vehicles-Gasoline 461.04 600.00 0.00 600.00 10-0206-80-00 Motor Vehicles-Oil & Lubricant 0.00 100.00 0.00 100.00 10-0207-80-00 Motor Vehicles-Tires 351.94 250.00 0.00 250.00 10-0210-80-00 Laundry Cleaning Etc 60.23 50.00 0.00 50.00 Subtotal Supplies 3,053.41 3,580.00 0.00 3,580.00 10-0301-80-00 Communications-Telephone 1,035.35 1,500.00 (300.00)1,200.00 10-0303-80-00 Insurance & Bonds 2,040.11 2,200.00 200.00 2,400.00 10-0306-80-00 Travel Expenses 0.00 0.00 1,300.00 1,300.00 10-0308-80-00 Utilities-Electricity 524.25 1,000.00 (300.00)700.00 10-0310-80-00 Miscellaneous 212.00 0.00 0.00 0.00 10-0311-80-00 Associations 190.00 0.00 0.00 0.00 10-0312-80-00 Utilities-Water & Gas 1,674.64 3,200.00 (1,200.00)2,000.00 10-0314-80-00 Training-Tuition Etc 0.00 0.00 1,300.00 1,300.00 Subtotal Contractual 5,676.35 7,900.00 1,000.00 8,900.00 10-0401-80-00 Buildings & Grounds 7,183.88 8,000.00 0.00 8,000.00 Subtotal Maintenance Buildings 7,183.88 8,000.00 0.00 8,000.00 10-0502-80-00 Machinery Tools Equipment 21.33 0.00 0.00 0.00 10-0504-80-00 Motor Vehicles 968.08 1,000.00 0.00 1,000.00 10-0510-80-00 Electronic Data Processing 345.94 2,000.00 (1,000.00)1,000.00 Subtotal Maintenance Equipment 1,335.35 3,000.00 (1,000.00)2,000.00 10-0605-80-00 Auditing 500.00 500.00 0.00 500.00 10-0609-80-00 Medical Expenses 60.00 0.00 0.00 0.00 Subtotal Sundry Charges 560.00 500.00 0.00 500.00 Total Warehouse $102,887.39 $107,855.00 $7,508.00 $115,363.00 Page 7Page 7 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0101-81-00 Salaries & Wages 241,482.44 238,760.00 17,949.00 256,709.00 10-0102-81-00 Social Security 18,562.73 18,822.00 1,416.00 20,238.00 10-0103-81-00 TMRS & Pension 14,990.69 16,947.00 2,199.00 19,146.00 10-0104-81-00 Ins-Employee Hospitalization 48,760.01 46,420.00 4,832.00 51,252.00 10-0105-81-00 Ins-Workers Compensation 2,629.06 2,690.00 344.00 3,034.00 10-0106-81-00 Unemployment Comp Benefits 0.00 757.00 2.00 759.00 10-0108-81-00 Stability Pay 2,756.00 3,588.00 300.00 3,888.00 10-0110-81-00 Sick Leave Sell Back 2,099.92 3,707.00 235.00 3,942.00 Subtotal Personnel Cost 331,280.85 331,691.00 27,277.00 358,968.00 10-0201-81-00 Office Supplies 14,010.80 16,500.00 (1,500.00)15,000.00 10-0202-81-00 Postage 36,092.75 34,000.00 0.00 34,000.00 10-0204-81-00 Wearing Apparel 2,194.88 2,000.00 0.00 2,000.00 10-0205-81-00 Motor Vehicles-Gasoline 5,867.52 8,070.00 0.00 8,070.00 10-0206-81-00 Motor Vehicles-Oil & Lubricant 143.66 200.00 0.00 200.00 10-0207-81-00 Motor Vehicles-Tires 793.84 550.00 0.00 550.00 10-0208-81-00 Motor Vehicles-Batteries 141.23 175.00 0.00 175.00 10-0210-81-00 Laundry Cleaning Etc 247.56 1,080.00 (830.00)250.00 10-0217-81-00 Furniture & Fixtures-Minor 286.00 0.00 0.00 0.00 Subtotal Supplies 59,778.24 62,575.00 (2,330.00)60,245.00 10-0301-81-00 Communications-Telephone 1,136.17 1,700.00 0.00 1,700.00 10-0303-81-00 Insurance & Bonds 4,812.32 4,400.00 400.00 4,800.00 10-0306-81-00 Travel Expenses 0.00 800.00 0.00 800.00 10-0307-81-00 Publications 0.00 0.00 250.00 250.00 10-0308-81-00 Utilities-Electricity 4,274.20 5,500.00 0.00 5,500.00 10-0312-81-00 Utilities-Water & Gas 1,285.48 1,200.00 0.00 1,200.00 10-0314-81-00 Training-Tuition Etc 0.00 1,800.00 0.00 1,800.00 10-0318-81-00 Consultants 7,166.90 35,000.00 0.00 35,000.00 10-0395-81-00 Credit Card Service Fee 34,670.58 22,000.00 18,000.00 40,000.00 10-0398-81-00 Utility Franchise Fee 0.00 734,000.00 36,700.00 770,700.00 10-0399-81-00 Administrative Fees 0.00 899,000.00 44,950.00 943,950.00 Subtotal Contractual 53,345.65 1,705,400.00 100,300.00 1,805,700.00 10-0401-81-00 Buildings & Grounds 3,448.13 8,000.00 0.00 8,000.00 Subtotal Maintenance Buildings 3,448.13 8,000.00 0.00 8,000.00 10-0502-81-00 Machinery Tools Equipment 6,880.92 3,000.00 930.00 3,930.00 10-0503-81-00 Instruments Etc-Radio Maint 283.08 500.00 0.00 500.00 10-0504-81-00 Motor Vehicles 1,331.54 2,000.00 0.00 2,000.00 10-0508-81-00 Lease & Rental-Equipment 2,219.43 2,200.00 0.00 2,200.00 10-0510-81-00 Electronic Data Processing 19,848.92 30,000.00 0.00 30,000.00 10-0511-81-00 Maintenance Agreement 204.00 225.00 0.00 225.00 Subtotal Maintenance Equipment 30,767.89 37,925.00 930.00 38,855.00 10-0605-81-00 Auditing 6,000.00 6,000.00 0.00 6,000.00 10-0609-81-00 Medical Expenses 0.00 120.00 0.00 120.00 Subtotal Sundry Charges 6,000.00 6,120.00 0.00 6,120.00 10-1002-81-99 Machinery Tools Equipment 0.00 125,000.00 (13,000.00)112,000.00 Subtotal Equipment 0.00 125,000.00 (13,000.00)112,000.00 Total W & S Billing and Collecting $484,620.76 $2,276,711.00 $113,177.00 $2,389,888.00 Page 8Page 8 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0101-82-00 Salaries & Wages 619,384.26 614,207.00 39,899.00 654,106.00 10-0102-82-00 Social Security 49,191.87 50,206.00 3,204.00 53,410.00 10-0103-82-00 TMRS & Pension 39,996.00 45,202.00 5,328.00 50,530.00 10-0104-82-00 Ins-Employee Hospitalization 94,716.35 95,959.00 9,968.00 105,927.00 10-0105-82-00 Ins-Workers Compensation 17,969.37 18,603.00 2,576.00 21,179.00 10-0106-82-00 Unemployment Comp Benefits 0.00 1,664.00 1.00 1,665.00 10-0107-82-00 Overtime 20,169.19 20,600.00 0.00 20,600.00 10-0108-82-00 Stabiltiy Pay 9,796.00 9,580.00 528.00 10,108.00 10-0110-82-00 Sick Leave Sell Back 8,486.40 8,925.00 1,406.00 10,331.00 Subtotal Personnel Cost 859,709.44 864,946.00 62,910.00 927,856.00 10-0201-82-00 Office Supplies 3,853.23 4,000.00 0.00 4,000.00 10-0202-82-00 Postage 4,370.13 4,400.00 0.00 4,400.00 10-0203-82-00 Food-Humans 329.80 450.00 0.00 450.00 10-0204-82-00 Wearing Apparel 7,297.34 9,100.00 0.00 9,100.00 10-0205-82-00 Motor Vehicles-Gasoline 8,264.74 11,700.00 0.00 11,700.00 10-0206-82-00 Motor Vehicles-Oil & Lubricant 137.76 400.00 0.00 400.00 10-0207-82-00 Motor Vehicles-Tires 1,799.03 900.00 0.00 900.00 10-0208-82-00 Motor Vehicles-Batteries 200.28 350.00 0.00 350.00 10-0209-82-00 Minor Apparatus 28,224.20 24,000.00 1,000.00 25,000.00 10-0210-82-00 Laundry Cleaning Etc 2,612.10 3,100.00 0.00 3,100.00 10-0211-82-00 Chemical Medical Etc 458,218.15 552,000.00 0.00 552,000.00 10-0214-82-00 Public Information 2,515.20 5,200.00 0.00 5,200.00 10-0217-82-00 Furniture & Fixtures-Minor 0.00 300.00 0.00 300.00 Subtotal Supplies 517,821.96 615,900.00 1,000.00 616,900.00 10-0301-82-00 Communications-Telephone 10,905.00 14,000.00 0.00 14,000.00 10-0302-82-00 Car Allowance 3,000.00 3,000.00 0.00 3,000.00 10-0303-82-00 Insurance & Bonds 49,283.63 48,000.00 0.00 48,000.00 10-0306-82-00 Travel Expenses 1,178.78 2,400.00 0.00 2,400.00 10-0307-82-00 Publications 1,524.65 450.00 0.00 450.00 10-0308-82-00 Utilities-Electricity 713,616.76 780,000.00 (10,000.00)770,000.00 10-0309-82-00 Freight & Express 569.91 200.00 0.00 200.00 10-0310-82-00 Permits & Fees 33,404.45 40,000.00 0.00 40,000.00 10-0311-82-00 Associations 2,679.00 2,500.00 0.00 2,500.00 10-0313-82-00 Operation & Maint-Pat Mayse 84,657.77 168,000.00 (83,000.00)85,000.00 10-0314-82-00 Training-Tuition Etc 8,589.00 8,000.00 2,000.00 10,000.00 10-0318-82-00 Consultants 12,275.00 17,000.00 3,000.00 20,000.00 10-0330-82-00 Testing Analysis 22,310.34 30,000.00 0.00 30,000.00 Subtotal Contractual 943,994.29 1,113,550.00 (88,000.00)1,025,550.00 Page 9Page 9 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0401-82-00 Buildings & Grounds 26,704.79 26,000.00 4,000.00 30,000.00 10-0403-82-00 Filter Beds & Valves 19,657.73 26,000.00 4,000.00 30,000.00 10-0410-82-00 Plant Towers Etc 8,305.00 6,000.00 0.00 6,000.00 10-0411-82-00 Meters & Meter Boxes 15,579.57 1,000.00 0.00 1,000.00 10-0412-82-00 Service Lines 92.89 0.00 0.00 0.00 10-0413-82-00 Hydrants & Valves 7,594.59 8,000.00 0.00 8,000.00 Subtotal Maintenance Buildings 77,934.57 67,000.00 8,000.00 75,000.00 10-0501-82-00 Furniture & Fixtures 0.00 150.00 0.00 150.00 10-0502-82-00 Machinery Tools Equipment 28,869.74 26,500.00 3,500.00 30,000.00 10-0503-82-00 Instruments Etc-Radio Maint 746.83 1,250.00 0.00 1,250.00 10-0504-82-00 Motor Vehicles 3,761.15 2,000.00 1,500.00 3,500.00 10-0508-82-00 Lease & Rental-Equipment 0.00 5,000.00 0.00 5,000.00 10-0509-82-00 Pumps & Motors 58,327.53 47,000.00 3,000.00 50,000.00 10-0510-82-00 Electronic Data Processing 2,123.64 2,000.00 0.00 2,000.00 10-0512-82-00 Tire Repair 0.00 100.00 0.00 100.00 Subtotal Maintenance Equipment 93,828.89 84,000.00 8,000.00 92,000.00 10-0601-82-00 Amortization of Water Rights 35,632.00 0.00 0.00 0.00 10-0605-82-00 Auditing 10,959.00 10,300.00 0.00 10,300.00 10-0609-82-00 Medical Expenses 141.00 200.00 0.00 200.00 Subtotal Sundry Charges 46,732.00 10,500.00 0.00 10,500.00 10-0507-82-01 Miscellaneous Repair 0.00 0.00 10,000.00 10,000.00 Subtotal Maintenance Equipment 0.00 0.00 10,000.00 10,000.00 10-0901-82-98 Buildings 0.00 50,000.00 0.00 50,000.00 10-0903-82-98 Filter & Valve Actuators 0.00 60,000.00 (49,000.00)11,000.00 10-0907-82-98 WTP Storage Tanks 0.00 100,000.00 17,000.00 117,000.00 10-0911-82-98 Wells & Pumps 0.00 120,000.00 42,000.00 162,000.00 Subtotal Buildings 0.00 330,000.00 10,000.00 340,000.00 10-1004-82-99 Motor Vehicles 0.00 0.00 30,000.00 30,000.00 10-1005-82-99 Other Vehicles 0.00 0.00 11,000.00 11,000.00 Subtotal Equipment 0.00 0.00 41,000.00 41,000.00 Total Water Production $2,540,021.15 $3,085,896.00 $52,910.00 $3,138,806.00 Page 10Page 10 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0101-83-00 Salaries & Wages 248,011.55 299,496.00 5,861.00 305,357.00 10-0102-83-00 Social Security 21,203.84 26,623.00 324.00 26,947.00 10-0103-83-00 TMRS & Pension 17,162.34 23,970.00 1,523.00 25,493.00 10-0104-83-00 Ins-Employee Hospitalization 46,839.36 60,905.00 6,305.00 67,210.00 10-0105-83-00 Ins-Workers Compensation 7,217.88 9,383.00 1,064.00 10,447.00 10-0106-83-00 Unemployment Comp Benefits 0.00 1,065.00 1.00 1,066.00 10-0107-83-00 Overtime 27,468.49 40,000.00 0.00 40,000.00 10-0108-83-00 Stability Pay 4,460.00 4,748.00 (992.00)3,756.00 10-0110-83-00 Sick Leave Sell Back 2,899.20 3,027.00 120.00 3,147.00 Subtotal Personnel Cost 375,262.66 469,217.00 14,206.00 483,423.00 10-0201-83-00 Office Supplies 1,776.97 1,200.00 0.00 1,200.00 10-0202-83-00 Postage 492.68 700.00 0.00 700.00 10-0203-83-00 Food-Humans 1,305.36 1,000.00 0.00 1,000.00 10-0204-83-00 Wearing Apparel 9,875.53 8,200.00 0.00 8,200.00 10-0205-83-00 Motor Vehicles-Gasoline 25,010.66 36,000.00 (6,000.00)30,000.00 10-0206-83-00 Motor Vehicles-Oil & Lubricant 2,791.34 1,500.00 0.00 1,500.00 10-0207-83-00 Motor Vehicles-Tires 5,153.06 5,000.00 0.00 5,000.00 10-0208-83-00 Motor Vehicles-Batteries 1,371.40 700.00 0.00 700.00 10-0209-83-00 Minor Apparatus 4,090.68 2,000.00 0.00 2,000.00 10-0210-83-00 Laundry Cleaning Etc 50.71 600.00 0.00 600.00 10-0211-83-00 Chemical Medical Etc 8,230.87 700.00 0.00 700.00 Subtotal Supplies 60,149.26 57,600.00 (6,000.00)51,600.00 10-0301-83-00 Communications-Telephone 2,679.41 2,000.00 0.00 2,000.00 10-0303-83-00 Insurance & Bonds 26,695.30 26,700.00 0.00 26,700.00 10-0306-83-00 Travel Expenses 0.00 1,600.00 0.00 1,600.00 10-0308-83-00 Utilities-Electricity 295,101.01 295,000.00 0.00 295,000.00 10-0310-83-00 Digtess-utility line locator 287.85 1,300.00 0.00 1,300.00 10-0311-83-00 Associations 0.00 300.00 0.00 300.00 10-0312-83-00 Utilities-Water & Gas 1,372.38 3,000.00 0.00 3,000.00 10-0313-83-00 Daisy Water Meter Electricity 273.20 0.00 0.00 0.00 10-0314-83-00 Training-Tuition Etc 851.75 1,200.00 0.00 1,200.00 10-0318-83-00 Backflow Inspections 0.00 1,800.00 0.00 1,800.00 10-0330-83-00 Testing Analysis 1,260.00 1,500.00 0.00 1,500.00 10-0350-83-00 Contract Services-Hiring Part.48,026.18 25,000.00 0.00 25,000.00 10-0351-83-00 Railroad ROW Crossings 10,800.35 4,000.00 0.00 4,000.00 10-0352-83-00 Grant Match 0.00 55,000.00 (55,000.00)0.00 Subtotal Contractual 387,347.43 418,400.00 (55,000.00)363,400.00 10-0401-83-00 Buildings & Grounds 3,199.95 3,500.00 0.00 3,500.00 10-0407-83-00 Street & Alley Repairs 38,540.69 60,000.00 (10,000.00)50,000.00 10-0408-83-00 Water Main Repairs 42,986.45 120,000.00 (40,000.00)80,000.00 10-0411-83-00 Meters & Meter Boxes 177,619.06 100,000.00 0.00 100,000.00 10-0412-83-00 Service Line Replacement 152,354.43 140,000.00 10,000.00 150,000.00 10-0413-83-00 Fire Hydrants & Valves 18,240.14 10,000.00 0.00 10,000.00 10-0416-83-00 Service Line Projects 24.12 0.00 0.00 0.00 Subtotal Maintenance Buildings 432,964.84 433,500.00 (40,000.00)393,500.00 Page 11Page 11 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0502-83-00 Machinery Tools Equipment 33,901.35 30,000.00 0.00 30,000.00 10-0503-83-00 Instruments Etc-Radio Maint 1,173.40 2,100.00 0.00 2,100.00 10-0504-83-00 Motor Vehicles 18,089.10 8,000.00 0.00 8,000.00 10-0508-83-00 Lease & Rental-Equipment 1,826.75 9,000.00 0.00 9,000.00 10-0512-83-00 Tire Repair 579.52 500.00 0.00 500.00 Subtotal Maintenance Equipment 55,570.12 49,600.00 0.00 49,600.00 10-0603-83-00 Judgments Damages Etc 0.00 500.00 0.00 500.00 10-0605-83-00 Auditing 1,509.00 850.00 0.00 850.00 10-0609-83-00 Medical Expenses 608.00 1,100.00 0.00 1,100.00 Subtotal Sundry Charges 2,117.00 2,450.00 0.00 2,450.00 10-0101-83-06 Salaries & Wages 29,171.69 28,165.00 2,151.00 30,316.00 10-0102-83-06 Social Security 2,391.63 2,232.00 170.00 2,402.00 10-0103-83-06 TMRS & Pension 1,975.65 2,010.00 263.00 2,273.00 10-0104-83-06 Ins-Employee Hospitalization 6,093.38 5,800.00 603.00 6,403.00 10-0105-83-06 Ins-Workers Compensation 568.56 857.00 128.00 985.00 10-0106-83-06 Unemployment Comp Benefits 0.00 96.00 0.00 96.00 10-0107-83-06 Overtime 2,940.27 0.00 0.00 0.00 10-0108-83-06 Longevity & Stability Pay 376.00 472.00 48.00 520.00 10-0110-83-06 Sick Leave Sell Back 0.00 550.00 20.00 570.00 Subtotal Personnel Cost 43,517.18 40,182.00 3,383.00 43,565.00 10-0201-83-06 Office Supplies 2,488.00 0.00 0.00 0.00 10-0204-83-06 Wearing Apparel 490.68 0.00 0.00 0.00 10-0205-83-06 Motor Vehicles-Gasoline 6,938.62 8,000.00 0.00 8,000.00 10-0206-83-06 Motor Vehicles-Oil & Lubricant 612.96 500.00 0.00 500.00 10-0207-83-06 Motor Vehicles-Tires 2,369.95 1,000.00 0.00 1,000.00 10-0208-83-06 Motor Vehicles-Batteries 133.44 150.00 0.00 150.00 10-0209-83-06 Minor Apparatus (1,414.46)2,000.00 0.00 2,000.00 Subtotal Supplies 11,619.19 11,650.00 0.00 11,650.00 10-0301-83-06 Communications-Telephone 600.00 0.00 0.00 0.00 10-0306-83-06 Travel Expenses 0.00 125.00 0.00 125.00 10-0314-83-06 Training-Tuition 98.75 150.00 0.00 150.00 10-0350-83-06 Contract Services-Hiring Part.26,656.65 23,000.00 0.00 23,000.00 Subtotal Contractual 27,355.40 23,275.00 0.00 23,275.00 10-0401-83-06 Buildings & Grounds 15,268.05 0.00 0.00 0.00 10-0407-83-06 Street & Alley Repairs 6,378.47 27,000.00 (17,000.00)10,000.00 10-0412-83-06 Service Lines 350.26 0.00 0.00 0.00 10-0416-83-06 Service Line Projects 23,225.00 40,000.00 (20,000.00)20,000.00 Subtotal Maintenance Buildings 45,221.78 67,000.00 (37,000.00)30,000.00 10-0502-83-06 Machinery Tools Equipment 8,269.99 5,000.00 0.00 5,000.00 10-0503-83-06 Instruments Etc-Radio Maint 397.00 440.00 0.00 440.00 10-0504-83-06 Motor Vehicles 558.63 2,000.00 0.00 2,000.00 10-0508-83-06 Lease & Rental-Equipment 638.85 1,900.00 0.00 1,900.00 10-0512-83-06 Tire Repair 0.00 200.00 0.00 200.00 Subtotal Maintenance Equipment 9,864.47 9,540.00 0.00 9,540.00 10-0603-83-06 Judgments Damages Etc 500.00 0.00 0.00 0.00 Subtotal Sundry Charges 500.00 0.00 0.00 0.00 10-1004-83-99 Motor Vehicles 0.00 33,000.00 (17,000.00)16,000.00 Subtotal Equipment 0.00 33,000.00 (17,000.00)16,000.00 Total Water Distribution $1,451,489.33 $1,615,414.00 ($137,411.00)$1,478,003.00 Page 12Page 12 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0101-85-00 Salaries & Wages 175,211.27 189,992.00 10,203.00 200,195.00 10-0102-85-00 Social Security 14,649.07 16,780.00 760.00 17,540.00 10-0103-85-00 TMRS & Pension 11,998.24 15,109.00 1,485.00 16,594.00 10-0104-85-00 Ins-Employee Hospitalization 37,447.19 37,711.00 3,917.00 41,628.00 10-0105-85-00 Ins-Workers Compensation 5,276.02 5,004.00 423.00 5,427.00 10-0106-85-00 Unemployment Comp Benefits 0.00 688.00 0.00 688.00 10-0107-85-00 Overtime 18,551.90 25,000.00 0.00 25,000.00 10-0108-85-00 Stability Pay 1,944.00 3,092.00 (316.00)2,776.00 10-0110-85-00 Sick Leave Sell Back 1,224.00 1,275.00 37.00 1,312.00 Subtotal Personnel Cost 266,301.69 294,651.00 16,509.00 311,160.00 10-0201-85-00 Office Supplies 1,921.46 1,200.00 0.00 1,200.00 10-0202-85-00 Postage 122.69 100.00 0.00 100.00 10-0203-85-00 Food-Humans 87.10 500.00 0.00 500.00 10-0204-85-00 Wearing Apparel 5,628.58 3,275.00 0.00 3,275.00 10-0205-85-00 Motor Vehicles-Gasoline 19,686.69 44,000.00 (20,000.00)24,000.00 10-0206-85-00 Motor Vehicles-Oil & Lubricant 2,527.37 1,200.00 0.00 1,200.00 10-0207-85-00 Motor Vehicles-Tires 2,234.76 3,000.00 0.00 3,000.00 10-0208-85-00 Motor Vehicles-Batteries 0.00 300.00 0.00 300.00 10-0209-85-00 Minor Apparatus 5,240.42 2,000.00 0.00 2,000.00 10-0210-85-00 Laundry Cleaning Etc 0.00 100.00 0.00 100.00 10-0211-85-00 Chemical Medical Etc 23,652.19 23,000.00 0.00 23,000.00 Subtotal Supplies 61,101.26 78,675.00 (20,000.00)58,675.00 10-0301-85-00 Communications-Telephone 1,913.14 1,500.00 0.00 1,500.00 10-0303-85-00 Insurance & Bonds 8,508.59 8,600.00 0.00 8,600.00 10-0306-85-00 Travel Expenses 0.00 1,000.00 0.00 1,000.00 10-0308-85-00 Utilities-Electricity 2,070.57 3,000.00 0.00 3,000.00 10-0310-85-00 Digtess-utility line locator 289.75 900.00 0.00 900.00 10-0311-85-00 Associations 0.00 200.00 0.00 200.00 10-0312-85-00 Utilities-Water & Gas 1,372.43 2,400.00 0.00 2,400.00 10-0314-85-00 Training-Tuition Etc 209.75 600.00 0.00 600.00 10-0350-85-00 Contract Services-Hiring Part.42,585.29 20,000.00 0.00 20,000.00 10-0351-85-00 Railroad ROW Crossings 2,854.79 2,000.00 0.00 2,000.00 Subtotal Contractual 59,804.31 40,200.00 0.00 40,200.00 10-0401-85-00 Buildings & Grounds 2,889.80 1,200.00 0.00 1,200.00 10-0404-85-00 Sanitary Sewer Repairs 15,668.52 70,000.00 (40,000.00)30,000.00 10-0406-85-00 Storm Sewers 1,947.00 1,000.00 0.00 1,000.00 10-0407-85-00 Street & Alley Repairs 35,429.92 60,000.00 (20,000.00)40,000.00 10-0409-85-00 Manholes Lampholes Etc 0.00 10,000.00 (8,000.00)2,000.00 10-0412-85-00 Service Lines Replacement 30,761.71 140,000.00 (100,000.00)40,000.00 10-0416-85-00 Service Line Projects 655.00 0.00 0.00 0.00 10-0420-85-00 Sewer Force Main 23,216.64 6,500.00 0.00 6,500.00 Subtotal Maintenance Buildings 110,568.59 288,700.00 (168,000.00)120,700.00 10-0501-85-00 Furniture & Fixtures 103.67 200.00 0.00 200.00 10-0502-85-00 Machinery Tools Equipment 31,020.27 25,000.00 0.00 25,000.00 10-0503-85-00 Instruments Etc-Radio Maint 1,170.64 1,200.00 0.00 1,200.00 10-0504-85-00 Motor Vehicles 26,569.97 14,700.00 0.00 14,700.00 10-0508-85-00 Lease & Rental-Equipment 435.00 1,800.00 0.00 1,800.00 10-0512-85-00 Tire Repair 95.00 200.00 0.00 200.00 Subtotal Maintenance Equipment 59,394.55 43,100.00 0.00 43,100.00 Page 13Page 13 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0603-85-00 Judgments Damages Etc 0.00 200.00 0.00 200.00 10-0605-85-00 Auditing 2,659.00 2,700.00 0.00 2,700.00 10-0609-85-00 Medical Expenses 403.00 700.00 0.00 700.00 Subtotal Sundry Charges 3,062.00 3,600.00 0.00 3,600.00 10-0101-85-06 Salaries & Wages 75,796.57 67,567.00 639.00 68,206.00 10-0102-85-06 Social Security 5,621.47 5,267.00 34.00 5,301.00 10-0103-85-06 TMRS & Pension 4,202.10 4,742.00 274.00 5,016.00 10-0104-85-06 Ins-Employee Hospitalization 10,205.41 11,618.00 1,200.00 12,818.00 10-0105-85-06 Ins-Workers Compensation 1,009.33 703.00 27.00 730.00 10-0106-85-06 Unemployment Comp Benefits 0.00 189.00 0.00 189.00 10-0107-85-06 Overtime 2,574.66 0.00 0.00 0.00 10-0108-85-06 Longevity & Stability Pay 208.00 400.00 (156.00)244.00 10-0110-85-06 Sick Leave Sell Back 832.80 871.00 (20.00)851.00 Subtotal Personnel Cost 100,450.34 91,357.00 1,998.00 93,355.00 10-0201-85-06 Office Supplies 1,428.14 0.00 0.00 0.00 10-0203-85-06 Food-Humans 16.98 0.00 0.00 0.00 10-0204-85-06 Wearing Apparel 291.05 0.00 0.00 0.00 10-0205-85-06 Motor Vehicles-Gasoline 2,532.15 4,400.00 0.00 4,400.00 10-0206-85-06 Motor Vehicles-Oil & Lubricant 66.88 250.00 0.00 250.00 10-0207-85-06 Motor Vehicles-Tires 879.60 500.00 0.00 500.00 10-0208-85-06 Motor Vehicles-Batteries 0.00 150.00 0.00 150.00 10-0209-85-06 Minor Apparatus 6,085.47 1,000.00 0.00 1,000.00 Subtotal Supplies 11,300.27 6,300.00 0.00 6,300.00 10-0301-85-06 Communications-Telephone 40.00 0.00 0.00 0.00 10-0306-85-06 Travel Expenses 0.00 125.00 0.00 125.00 10-0314-85-06 Training-Tuition 98.74 150.00 0.00 150.00 10-0350-85-06 Contract Services-Hiring Part.14,977.09 30,500.00 (10,500.00)20,000.00 Subtotal Contractual 15,115.83 30,775.00 (10,500.00)20,275.00 10-0401-85-06 Buildings & Grounds 2,278.08 0.00 0.00 0.00 10-0407-85-06 Street & Alley Repairs 4,712.00 30,000.00 (20,000.00)10,000.00 10-0416-85-06 Service Line Projects 24,316.67 30,000.00 (5,000.00)25,000.00 Subtotal Maintenance Buildings 31,306.75 60,000.00 (25,000.00)35,000.00 10-0502-85-06 Machinery Tools Equipment 4,011.26 5,000.00 0.00 5,000.00 10-0503-85-06 Instruments Etc-Radio Maint 0.00 300.00 0.00 300.00 10-0504-85-06 Motor Vehicles 71.95 700.00 0.00 700.00 10-0508-85-06 Lease & Rental-Equipment 1,919.45 1,500.00 0.00 1,500.00 10-0512-85-06 Tire Repair 0.00 500.00 0.00 500.00 Subtotal Maintenance Equipment 6,002.66 8,000.00 0.00 8,000.00 10-1004-85-06 Motor Vehicles 0.00 36,000.00 14,000.00 50,000.00 Subtotal Equipment 0.00 36,000.00 14,000.00 50,000.00 10-1004-85-99 Motor Vehicles 0.00 0.00 36,000.00 36,000.00 Subtotal Equipment 0.00 0.00 36,000.00 36,000.00 Total Sewer Maintenance $724,408.25 $981,358.00 ($154,993.00)$826,365.00 Page 14Page 14 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0101-86-00 Salaries & Wages 786,053.00 779,654.00 34,626.00 814,280.00 10-0102-86-00 Social Security 60,951.97 63,445.00 2,900.00 66,345.00 10-0103-86-00 TMRS & Pension 51,277.93 57,122.00 5,646.00 62,768.00 10-0104-86-00 Ins-Employee Hospitalization 124,928.49 124,952.00 12,962.00 137,914.00 10-0105-86-00 Ins-Workers Compensation 16,262.54 16,192.00 751.00 16,943.00 10-0106-86-00 Unemployment Comp Benefits 5,513.68 2,252.00 26.00 2,278.00 10-0107-86-00 Overtime 42,540.87 30,000.00 0.00 30,000.00 10-0108-86-00 Stability Pay 9,272.00 11,992.00 668.00 12,660.00 10-0110-86-00 Sick Leave Sell Back 2,204.80 4,703.00 2,610.00 7,313.00 Subtotal Personnel Cost 1,099,005.28 1,090,312.00 60,189.00 1,150,501.00 10-0201-86-00 Office Supplies 4,899.06 5,000.00 0.00 5,000.00 10-0202-86-00 Postage 687.32 1,000.00 0.00 1,000.00 10-0203-86-00 Food-Humans 409.64 300.00 0.00 300.00 10-0204-86-00 Wearing Apparel 10,625.90 9,800.00 0.00 9,800.00 10-0205-86-00 Motor Vehicles-Gasoline 18,897.79 19,000.00 0.00 19,000.00 10-0206-86-00 Motor Vehicles-Oil & Lubricant 255.65 400.00 0.00 400.00 10-0207-86-00 Motor Vehicles-Tires 1,245.63 1,700.00 0.00 1,700.00 10-0208-86-00 Motor Vehicles-Batteries 1,453.98 400.00 0.00 400.00 10-0209-86-00 Minor Apparatus 22,990.62 20,000.00 0.00 20,000.00 10-0210-86-00 Laundry Cleaning Etc 1,469.84 2,000.00 0.00 2,000.00 10-0211-86-00 Chemical Medical Etc 168,815.52 162,000.00 0.00 162,000.00 10-0212-86-00 Mechanical 0.00 400.00 0.00 400.00 10-0214-86-00 Public Information 3,304.28 5,000.00 0.00 5,000.00 Subtotal Supplies 235,055.23 227,000.00 0.00 227,000.00 10-0301-86-00 Communications-Telephone 1,784.84 2,600.00 0.00 2,600.00 10-0302-86-00 Car Allowance 3,000.00 3,000.00 0.00 3,000.00 10-0303-86-00 Insurance & Bonds 12,731.60 12,800.00 0.00 12,800.00 10-0306-86-00 Travel Expenses 811.94 2,000.00 0.00 2,000.00 10-0307-86-00 Publications 1,176.85 200.00 0.00 200.00 10-0308-86-00 Utilities-Electricity 303,476.82 320,000.00 0.00 320,000.00 10-0309-86-00 Freight & Express 109.06 400.00 0.00 400.00 10-0310-86-00 Fees and Permits 41,575.03 44,000.00 0.00 44,000.00 10-0311-86-00 Associations 2,997.00 3,000.00 0.00 3,000.00 10-0312-86-00 Utilities-Water & Gas 5,328.70 6,500.00 0.00 6,500.00 10-0314-86-00 Training-Tuition Etc 8,819.00 8,000.00 0.00 8,000.00 10-0318-86-00 Consultants 2,740.00 11,000.00 0.00 11,000.00 10-0330-86-00 Testing Analysis 30,707.36 27,000.00 0.00 27,000.00 Subtotal Contractual 415,258.20 440,500.00 0.00 440,500.00 10-0401-86-00 Buildings & Grounds 13,585.46 22,000.00 0.00 22,000.00 10-0403-86-00 Filter Beds & Valves 9,327.18 7,000.00 0.00 7,000.00 10-0407-86-00 Street & Alley Repairs 3,216.85 5,000.00 0.00 5,000.00 10-0409-86-00 Manholes Lampholes Etc 0.00 500.00 0.00 500.00 10-0411-86-00 Meters & Meter Boxes 1,667.75 1,000.00 0.00 1,000.00 10-0412-86-00 Service Lines 494.74 3,000.00 0.00 3,000.00 10-0414-86-00 Other-Sludge Removal 54,451.88 52,400.00 0.00 52,400.00 10-0415-86-00 Screenings-Landfill Fees 3,927.83 6,000.00 0.00 6,000.00 Subtotal Maintenance Buildings 86,671.69 96,900.00 0.00 96,900.00 Page 15Page 15 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0501-86-00 Furniture & Fixtures 0.00 300.00 0.00 300.00 10-0502-86-00 Machinery Tools Equipment 148,160.33 165,000.00 0.00 165,000.00 10-0503-86-00 Instruments & Apparatus 12,510.10 7,100.00 0.00 7,100.00 10-0504-86-00 Motor Vehicles 7,273.87 4,000.00 0.00 4,000.00 10-0507-86-00 Miscellaneous Repair 6,360.32 2,000.00 0.00 2,000.00 10-0508-86-00 Lease & Rental-Equipment 5,118.97 10,000.00 0.00 10,000.00 10-0509-86-00 Pumps & Motors 77,493.77 45,000.00 0.00 45,000.00 10-0510-86-00 Electronic Data Processing 518.91 0.00 0.00 0.00 10-0511-86-00 Maintenance Agreement 1,120.00 750.00 0.00 750.00 10-0512-86-00 Tire Repair 235.76 100.00 0.00 100.00 Subtotal Maintenance Equipment 258,792.03 234,250.00 0.00 234,250.00 10-0605-86-00 Auditing 11,659.00 11,700.00 0.00 11,700.00 10-0609-86-00 Medical Expenses 471.00 300.00 0.00 300.00 Subtotal Sundry Charges 12,130.00 12,000.00 0.00 12,000.00 10-0507-86-01 Miscellaneous Repair 0.00 50,000.00 0.00 50,000.00 Subtotal Maintenance Equipment 0.00 50,000.00 0.00 50,000.00 10-0901-86-98 WWTP Master Plan 0.00 320,000.00 0.00 320,000.00 Subtotal Buildings 0.00 320,000.00 0.00 320,000.00 Total Waste Water Treatment $2,106,912.43 $2,470,962.00 $60,189.00 $2,531,151.00 Page 16Page 16 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0101-87-00 Salaries & Wages 116,377.91 112,230.00 5,086.00 117,316.00 10-0102-87-00 Social Security 9,732.38 9,576.00 404.00 9,980.00 10-0103-87-00 TMRS & Pension 7,784.59 8,621.00 822.00 9,443.00 10-0104-87-00 Ins-Employee Hospitalization 18,316.74 17,449.00 1,808.00 19,257.00 10-0105-87-00 Ins-Workers Compensation 2,347.53 2,429.00 102.00 2,531.00 10-0106-87-00 Unemployment Comp Benefits 0.00 372.00 1.00 373.00 10-0107-87-00 Overtime 6,831.34 8,000.00 0.00 8,000.00 10-0108-87-00 Stability Pay 2,428.00 2,724.00 144.00 2,868.00 10-0110-87-00 Sick Leave Sell Back 2,076.00 2,209.00 87.00 2,296.00 Subtotal Personnel Cost 165,894.49 163,610.00 8,454.00 172,064.00 10-0201-87-00 Office Supplies 0.22 300.00 0.00 300.00 10-0202-87-00 Postage 442.55 600.00 0.00 600.00 10-0204-87-00 Wearing Apparel 1,442.78 1,800.00 0.00 1,800.00 10-0205-87-00 Motor Vehicles-Gasoline 6,640.85 11,315.00 0.00 11,315.00 10-0206-87-00 Motor Vehicles-Oil & Lubricant 170.45 400.00 0.00 400.00 10-0207-87-00 Motor Vehicles-Tires 588.00 700.00 0.00 700.00 10-0208-87-00 Motor Vehicles-Batteries 234.90 300.00 0.00 300.00 10-0209-87-00 Minor Apparatus 12.12 400.00 0.00 400.00 10-0210-87-00 Laundry Cleaning Etc 4.97 200.00 0.00 200.00 10-0211-87-00 Chemical Medical Etc 0.00 1,000.00 0.00 1,000.00 10-0212-87-00 Mechanical 0.00 100.00 0.00 100.00 10-0214-87-00 Public Information 577.95 500.00 0.00 500.00 Subtotal Supplies 10,114.79 17,615.00 0.00 17,615.00 10-0301-87-00 Communications-Telephone 3,042.86 9,400.00 0.00 9,400.00 10-0303-87-00 Insurance & Bonds 4,106.97 4,000.00 0.00 4,000.00 10-0306-87-00 Travel Expenses 7.83 800.00 0.00 800.00 10-0308-87-00 Utilities-Electricity 131,558.89 125,000.00 0.00 125,000.00 10-0309-87-00 Freight & Express 0.00 150.00 0.00 150.00 10-0310-87-00 Permits & Fees 0.00 250.00 0.00 250.00 10-0311-87-00 Associations 375.00 200.00 0.00 200.00 10-0312-87-00 Utilities-Water & Gas 2,394.80 2,000.00 0.00 2,000.00 10-0314-87-00 Training-Tuition Etc 506.00 800.00 0.00 800.00 10-0330-87-00 Testing Analysis 148.75 100.00 0.00 100.00 Subtotal Contractual 142,141.10 142,700.00 0.00 142,700.00 10-0401-87-00 Buildings & Grounds 4,317.28 8,000.00 0.00 8,000.00 10-0413-87-00 Fire Hydrants & Valves 4,284.13 1,000.00 0.00 1,000.00 10-0415-87-00 Screenings-Landfill Fees 0.00 4,000.00 0.00 4,000.00 Subtotal Maintenance Buildings 8,601.41 13,000.00 0.00 13,000.00 10-0501-87-00 Furniture & Fixtures 621.13 200.00 0.00 200.00 10-0502-87-00 Machinery Tools Equipment 6,666.62 10,000.00 0.00 10,000.00 10-0503-87-00 Instruments Etc-Radio Maint 17.96 1,400.00 0.00 1,400.00 10-0504-87-00 Motor Vehicles 3,193.10 1,000.00 0.00 1,000.00 10-0508-87-00 Lease & Rental-Equipment 967.00 5,000.00 0.00 5,000.00 10-0509-87-00 Pumps & Motors 56,296.36 28,000.00 0.00 28,000.00 10-0512-87-00 Tire Repair 0.00 100.00 0.00 100.00 Subtotal Maintenance Equipment 67,762.17 45,700.00 0.00 45,700.00 10-0605-87-00 Auditing 4,659.00 4,700.00 0.00 4,700.00 Subtotal Sundry Charges 4,659.00 4,700.00 0.00 4,700.00 10-1002-87-99 Machinery Tools Equipment 0.00 59,000.00 0.00 59,000.00 Subtotal Equipment 0.00 59,000.00 0.00 59,000.00 Total Lift Stations $399,172.96 $446,325.00 $8,454.00 $454,779.00 Page 17Page 17 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 10-0000-90-00 Debt 0.00 3,101,825.00 615,432.00 3,717,257.00 Subtotal Debt 0.00 3,101,825.00 615,432.00 3,717,257.00 Total Debt $0.00 $3,101,825.00 $615,432.00 $3,717,257.00 Page 18Page 18 Capital Projects Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 11-7650-00-00 Interest Earned 6,727.39 0.00 0.00 0.00 11-7651-00-00 Auction Proceeds 0.00 0.00 0.00 0.00 11-7652-00-00 Bond Proceeds 0.00 0.00 0.00 0.00 11-7653-00-00 Sale of Airport Property 0.00 0.00 0.00 0.00 Subtotal Interest Earned $6,727.39 $0.00 $0.00 $0.00 11-8498-00-00 Transfer In/Out 1,800,000.00 0.00 741,208.00 741,208.00 Subtotal Transfers $1,800,000.00 $0.00 $741,208.00 $741,208.00 Total Capital Projects Fund $1,806,727.39 $0.00 $741,208.00 $741,208.00 Page 1Page 1 Capital Projects Fund 2017-2018 Budget Summary of Expenditures by Department Department Actual Budget Increase Budget Number Department 2015-2016 2016-2017 (Decrease)2017-2018 11 City Council 0.00 0.00 30,000.00 30,000.00 13 City Attorney 0.00 0.00 0.00 0.00 31 Police 0.00 0.00 0.00 0.00 32 Fire 0.00 0.00 0.00 0.00 40 Community Development 5,085.30 0.00 0.00 0.00 41 Engineering 0.00 0.00 0.00 0.00 42 Public Works 0.00 0.00 0.00 0.00 43 Parks, Recreation, & ROW 112,150.00 0.00 0.00 0.00 44 Solid Waste 0.00 0.00 0.00 0.00 46 Streets & Highways 887,476.49 1,000,000.00 (1,000,000.00)0.00 48 Traffic & Public Lighting 0.00 0.00 0.00 0.00 49 Garage 0.00 0.00 0.00 0.00 54 Emergency Medical Service 0.00 0.00 99,000.00 99,000.00 61 Airport 110,667.00 111,000.00 (111,000.00)0.00 64 Library 0.00 0.00 0.00 0.00 80 Warehouse 0.00 0.00 0.00 0.00 81 W & S Billing and Collecting 0.00 0.00 0.00 0.00 82 Water Production 0.00 0.00 0.00 0.00 83 Water Distribution 0.00 0.00 0.00 0.00 85 Sewer Maintenance 0.00 0.00 0.00 0.00 86 Waste Water Treatment 0.00 0.00 612,208.00 612,208.00 87 Lift Stations 0.00 0.00 0.00 0.00 89 Information Technology 0.00 0.00 0.00 0.00 Total Capital Projects Fund $1,115,378.79 $1,111,000.00 ($369,792.00)$741,208.00 Page 2Page 2 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 11-5302-00-00 Depreciaton Expense 19,462.35 0.00 0.00 0.00 Subtotal Other 19,462.35 0.00 0.00 0.00 11-0901-11-98 Buildings 0.00 0.00 30,000.00 30,000.00 Subtotal Buildings 0.00 0.00 30,000.00 30,000.00 Total City Council $0.00 $0.00 $30,000.00 $30,000.00 11-0328-40-00 Demolition 5,085.30 0.00 0.00 0.00 Subtotal Contractual 5,085.30 0.00 0.00 0.00 11-0901-43-98 Fairground Restrooms 112,150.00 0.00 0.00 0.00 Subtotal Buildings 112,150.00 0.00 0.00 0.00 11-0802-46-97 Land-Drainage Improvements 735,476.49 1,000,000.00 (1,000,000.00)0.00 Subtotal Land 735,476.49 1,000,000.00 (1,000,000.00)0.00 11-1005-46-99 Trackhoe 152,000.00 0.00 0.00 0.00 Subtotal Equipment 152,000.00 0.00 0.00 0.00 11-0901-54-98 Buildings 0.00 0.00 99,000.00 99,000.00 Subtotal Buildings 0.00 0.00 99,000.00 99,000.00 Total Emergency Medical Service $0.00 $0.00 $99,000.00 $99,000.00 11-0915-61-98 Airport Grant Match 110,667.00 111,000.00 (111,000.00)0.00 Subtotal Buildings 110,667.00 111,000.00 (111,000.00)0.00 11-0901-86-98 WWTP Master Plan 0.00 0.00 612,208.00 612,208.00 Subtotal Buildings 0.00 0.00 612,208.00 612,208.00 Total Waste Water Treatment $0.00 $0.00 $612,208.00 $612,208.00 Page 3Page 3 Land Fill Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 45-7650-00-00 Use of Money Property Interest 520.01 0.00 0.00 0.00 Subtotal Interest Earned $520.01 $0.00 $0.00 $0.00 45-8046-00-00 Sanitation Fees 1,053,003.89 1,055,000.00 87,526.00 1,142,526.00 45-8047-00-00 Brush Fees 8,292.36 8,000.00 0.00 8,000.00 Subtotal Fees $1,061,296.25 $1,063,000.00 $87,526.00 $1,150,526.00 45-8350-00-00 Miscellaneous Revenue 0.00 0.00 0.00 0.00 Subtotal Miscellaneous Revenue $0.00 $0.00 $0.00 $0.00 45-8498-00-00 Transfer In/Out (13,814.04)0.00 0.00 0.00 Subtotal 0 ($13,814.04)$0.00 $0.00 $0.00 Total Land Fill $1,048,002.22 $1,063,000.00 $87,526.00 $1,150,526.00 Page 1Page 1 Land Fill 2017-2018 Budget Summary of Expenditures by Department Department Actual Budget Increase Budget Number Department 2015-2016 2016-2017 (Decrease)2017-2018 44 Sanitation 991,427.24 1,063,000.00 87,526.00 1,150,526.00 Total Land Fill $991,427.24 $1,063,000.00 $87,526.00 $1,150,526.00 Page 2Page 2 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 45-0101-44-00 Salaries & Wages 138,348.71 164,777.00 269.00 165,046.00 45-0102-44-00 Social Security 11,246.03 14,375.00 (62.00)14,313.00 45-0103-44-00 TMRS & Pension 9,650.20 12,943.00 598.00 13,541.00 45-0104-44-00 Ins-Employee Hospitalization 24,141.49 29,041.00 3,000.00 32,041.00 45-0105-44-00 Ins-Workers Compensation 1,026.38 10,856.00 105.00 10,961.00 45-0106-44-00 Unemployment Comp Benefits 0.00 561.00 (5.00)556.00 45-0107-44-00 Overtime 15,823.76 17,300.00 0.00 17,300.00 45-0108-44-00 Stability Pay 2,152.00 2,700.00 (600.00)2,100.00 45-0110-44-00 Sick Leave Sell Back 2,101.60 2,100.00 (486.00)1,614.00 Subtotal Personnel Cost 204,490.17 254,653.00 2,819.00 257,472.00 45-0201-44-00 Office Supplies 807.92 1,100.00 0.00 1,100.00 45-0202-44-00 Postage 61.07 400.00 0.00 400.00 45-0203-44-00 Food-Humans 0.00 100.00 0.00 100.00 45-0204-44-00 Wearing Apparel 3,718.20 6,000.00 0.00 6,000.00 45-0205-44-00 Motor Vehicles-Gasoline 30,094.58 40,000.00 0.00 40,000.00 45-0206-44-00 Motor Vehicles-Oil & Lubricant 1,734.21 2,500.00 0.00 2,500.00 45-0207-44-00 Motor Vehicles- Tires 0.00 4,000.00 0.00 4,000.00 45-0208-44-00 Motor Vehicles- Batteries 217.90 725.00 0.00 725.00 45-0209-44-00 Minor Apparatus 0.00 600.00 0.00 600.00 45-0210-44-00 Laundry Cleaning Etc 929.43 1,200.00 0.00 1,200.00 45-0211-44-00 Chemical Medical Etc 0.00 100.00 0.00 100.00 Subtotal Supplies 37,563.31 56,725.00 0.00 56,725.00 45-0301-44-00 Communications-Telephone 1,958.78 2,400.00 0.00 2,400.00 45-0303-44-00 Insurance & Bonds 13,847.65 13,800.00 0.00 13,800.00 45-0306-44-00 Travel Expenses 0.00 300.00 0.00 300.00 45-0307-44-00 Publications 279.60 0.00 0.00 0.00 45-0308-44-00 UTILITIES-ELECTRICITY 232.32 400.00 0.00 400.00 45-0310-44-00 Miscellaneous 42.58 0.00 0.00 0.00 45-0312-44-00 Utilites-Water & Gas 2,221.20 1,750.00 0.00 1,750.00 45-0317-44-00 Landfill Fee 170,745.38 154,000.00 0.00 154,000.00 45-0325-44-00 Landfill Fee-Resident Drop Off 33,629.40 0.00 0.00 0.00 45-0328-44-00 House Demolition 74,360.98 60,000.00 0.00 60,000.00 45-0329-44-00 Lot Mowing 15,101.39 20,000.00 20,000.00 40,000.00 45-0330-44-00 Sanitation Fees 44,747.23 40,000.00 0.00 40,000.00 45-0350-44-00 Contract Services-Hiring Part.3,159.78 3,000.00 0.00 3,000.00 45-0351-44-00 Clean Up Illegal Dumping 0.00 1,000.00 0.00 1,000.00 Subtotal Contractual 360,326.29 296,650.00 20,000.00 316,650.00 Page 3Page 3 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 45-0401-44-00 Buildings & Grounds 0.88 500.00 0.00 500.00 45-0416-44-00 POST CLOSURE MAINTENANCE-LFI 52,146.03 0.00 30,000.00 30,000.00 45-0417-44-00 Recycling Costs 25,936.00 0.00 12,000.00 12,000.00 Subtotal Maintenance Buildings 78,082.91 500.00 42,000.00 42,500.00 45-0502-44-00 Machinery Tools Equipment 692.62 8,400.00 0.00 8,400.00 45-0503-44-00 Instrument Etc-Radio Maint 773.52 1,000.00 0.00 1,000.00 45-0504-44-00 Motor Vehicles 4,641.12 9,000.00 0.00 9,000.00 45-0506-44-00 Sweepers 11,680.47 11,000.00 0.00 11,000.00 Subtotal Maintenance Equipment 17,787.73 29,400.00 0.00 29,400.00 45-0605-44-00 Auditing 400.00 400.00 0.00 400.00 45-0609-44-00 Medical Expenses 765.00 500.00 0.00 500.00 Subtotal Sundry Charges 1,165.00 900.00 0.00 900.00 45-0101-44-01 Salaries & Wages 104,078.81 181,475.00 13,258.00 194,733.00 45-0102-44-01 Social Security 8,513.20 13,936.00 1,145.00 15,081.00 45-0103-44-01 TMRS & Pension 6,988.83 12,547.00 1,719.00 14,266.00 45-0104-44-01 Ins-Employee Hospitalization 16,713.01 40,568.00 4,223.00 44,791.00 45-0105-44-01 Ins-Workers Compensation (1,026.38)9,071.00 689.00 9,760.00 45-0106-44-01 Unemployment Comp Benefits 1,467.90 630.00 12.00 642.00 45-0107-44-01 Overtime 8,793.34 2,000.00 0.00 2,000.00 45-0108-44-01 Stability Pay 436.00 708.00 488.00 1,196.00 45-0110-44-01 Sick Leave Sell Back 452.00 0.00 1,173.00 1,173.00 Subtotal Personnel Cost 146,416.71 260,935.00 22,707.00 283,642.00 45-0203-44-01 Food-Humans 21.66 0.00 0.00 0.00 45-0204-44-01 Wearing Apparel 0.06 200.00 0.00 200.00 45-0205-44-01 Motor Vehicles-Gasoline 11,903.33 41,337.00 0.00 41,337.00 45-0206-44-01 Motor Vehicles-Oil & Lubricant 0.00 200.00 0.00 200.00 45-0207-44-01 Motor Vehicles- Tires 86.50 18,000.00 0.00 18,000.00 Subtotal Supplies 12,011.55 59,737.00 0.00 59,737.00 45-0350-44-01 Contract Services-Hiring Part.85,578.25 70,000.00 0.00 70,000.00 Subtotal Contractual 85,578.25 70,000.00 0.00 70,000.00 45-0502-44-01 Machinery Tools Equipment 3,057.36 2,000.00 0.00 2,000.00 45-0504-44-01 Motor Vehicles 62,019.81 30,000.00 0.00 30,000.00 Subtotal Maintenance Equipment 65,077.17 32,000.00 0.00 32,000.00 45-0609-44-01 Medical Expenses 293.00 1,500.00 0.00 1,500.00 Subtotal Sundry Charges 293.00 1,500.00 0.00 1,500.00 Total Sanitation $1,008,792.09 $1,063,000.00 $87,526.00 $1,150,526.00 Page 4Page 4 Child Safety Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 21-7650-00-00 Interest Earned 37.34 0.00 0.00 0.00 Subtotal Interest Earned $37.34 $0.00 $0.00 $0.00 21-8210-00-00 Grants 0.00 0.00 0.00 0.00 Subtotal Grants $0.00 $0.00 $0.00 $0.00 21-8353-00-00 Donations 7,005.00 0.00 0.00 0.00 21-8354-00-00 Donations Seniors 0.00 0.00 0.00 0.00 Subtotal Donations $7,005.00 $0.00 $0.00 $0.00 Total Child Safety Fund $7,042.34 $0.00 $0.00 $0.00 Page 1 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 21-0315-54-00 Promotional Activity 28,558.29 5,000.00 (1,500.00)3,500.00 Subtotal Contractual 28,558.29 5,000.00 (1,500.00)3,500.00 Total Emergency Medical Service $28,558.29 $5,000.00 ($1,500.00)$3,500.00 Page 2 Lake Crook Restoration Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 24-3000-00-00 Deferred Revenue 2,178.56 0.00 0.00 0.00 Subtotal Deferred Revenue $2,178.56 $0.00 $0.00 $0.00 24-7650-00-00 Interest 616.40 0.00 0.00 Subtotal Interest Earned $616.40 $0.00 $0.00 $0.00 24-8313-00-00 Donations-Lake Crook Restorati 102,821.44 0.00 0.00 0.00 Subtotal Donations $102,821.44 $0.00 $0.00 $0.00 Total Lake Crook Restoration Fund $105,616.40 $0.00 $0.00 $0.00 Page 3 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 24-5302-00-00 Depreciation Expense 4,310.05 0.00 0.00 0.00 Subtotal Other 4,310.05 0.00 0.00 0.00 Total $4,310.05 $0.00 $0.00 $0.00 24-0310-43-00 Restoration Projects 102,821.44 0.00 0.00 0.00 Subtotal Contractual 102,821.44 0.00 0.00 0.00 Total Parks and Recreation $102,821.44 $0.00 $0.00 $0.00 Page 4 Grant Fund Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 25-7002-00-00 No.Lamar ISD School Officers 201,003.96 204,055.00 (204,055.00)0.00 25-7004-00-00 Auto Theft Task Force 80,450.58 106,709.00 1,098.00 107,807.00 25-7005-00-00 State-Cox Field T-Hangers 0.00 1,106,666.00 (1,106,666.00)0.00 25-7006-00-00 W. Paris Multi-Use Trail 0.00 515,193.00 (515,193.00)0.00 25-7007-00-00 THC Grant-Plaza Fountain 3,270.00 0.00 0.00 0.00 25-7008-00-00 Grant Match-Police Department 51,500.00 0.00 0.00 0.00 25-7009-00-00 Grant Match-LamarCo Auto Theft 0.00 40,695.00 5,894.00 47,789.00 25-7012-00-00 Grant Match-Airport Hangers 0.00 110,666.00 (110,666.00)0.00 25-7015-00-00 Grt Mat W Paris MultiUse Trail 0.00 181,015.00 (181,015.00)0.00 25-7017-00-00 Safe Routes to School Grant 6,025.68 0.00 0.00 0.00 25-7022-00-00 Downtown Sidewalk Grant 0.00 0.00 250,000.00 250,000.00 25-7027-00-00 Local Match-CDev, Pks, Airport 100,000.00 0.00 75,000.00 75,000.00 25-7028-00-00 Tx Parks & Wildlife-8th to 4th 174,112.72 0.00 0.00 0.00 25-7035-00-00 JAG Grant-2014 12,237.00 0.00 0.00 0.00 25-7039-00-00 SWAT Equipment 0.00 3,837.00 (3,837.00)0.00 25-7043-00-00 Radio Communications Grant 15,000.00 0.00 0.00 0.00 25-7056-00-00 SWAT Ballistic Shield Grant 11,653.76 0.00 0.00 0.00 25-7057-00-00 OOG-Hazmat Equip 2946902 0.00 71,757.00 (71,757.00)0.00 25-7058-00-00 Body Cameras Grant 0.00 39,375.00 (39,375.00)0.00 25-7059-00-00 Tx A&M Forest Service Grant 0.00 2,600.00 (2,600.00)0.00 25-7060-00-00 FEMA-24th S E Street Bridge 40,843.50 40,843.50 (40,843.50)0.00 25-7061-00-00 Match-24th SE Bridge 0.00 13,636.50 (13,636.50)0.00 25-7062-00-00 TDA TxCDBG Grant Water/Sewer 0.00 275,000.00 (275,000.00)0.00 25-7063-00-00 Grant Match Local-TxCDBG Grant 0.00 55,000.00 (55,000.00)0.00 Subtotal Grants $696,097.20 $2,767,048.00 ($2,287,652.00)$480,596.00 25-7650-00-00 Interest Earned 36.17 0.00 0.00 0.00 Total Grant Fund $696,133.37 $2,767,048.00 ($2,287,652.00)$480,596.00 Page 5 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 25-0101-31-02 Salaries & Wages-NLISD 160,789.22 155,533.00 (155,533.00)0.00 25-0102-31-02 Social Security 11,929.18 12,165.00 (12,165.00)0.00 25-0103-31-02 TMRS & Pension 9,923.76 10,952.00 (10,952.00)0.00 25-0104-31-02 Ins-Employee Hospitalization 17,260.49 17,524.00 (17,524.00)0.00 25-0105-31-02 Ins-Workers Compensation 2,028.26 3,641.00 (3,641.00)0.00 25-0106-31-02 Unemployment Comp Benefits 0.00 270.00 (270.00)0.00 25-0108-31-02 Longevity & Stability Pay 2,383.49 2,590.00 (2,590.00)0.00 Subtotal Personnel Cost 204,314.40 202,675.00 (202,675.00)0.00 25-0218-31-02 Uniform Cleaning Allowance 900.00 900.00 (900.00)0.00 Subtotal Supplies 900.00 900.00 (900.00)0.00 25-0301-31-02 Communications-Telephone 0.00 480.00 (480.00)0.00 Subtotal Contractual 0.00 480.00 (480.00)0.00 25-0101-31-04 Salaries & Wages-Auto Theft 107,248.88 103,366.00 3,782.00 107,148.00 25-0102-31-04 Social Security 8,568.50 8,094.00 297.00 8,391.00 25-0103-31-04 TMRS & Pension 7,148.97 7,288.00 651.00 7,939.00 25-0104-31-04 Ins-Employee Hospitalization 12,260.74 11,682.00 1,207.00 12,889.00 25-0105-31-04 Ins-Workers Compensation 1,487.07 2,423.00 89.00 2,512.00 25-0106-31-04 Unemployment Comp Benefits 0.00 180.00 0.00 180.00 25-0107-31-04 Overtime 8,557.91 0.00 0.00 0.00 25-0108-31-04 Longevity & Stability Pay 1,704.02 1,841.00 96.00 1,937.00 Subtotal Personnel Cost 146,976.09 134,874.00 6,122.00 140,996.00 25-0205-31-04 Motor Vehicles-Gasoline 6,834.33 0.00 0.00 0.00 25-0209-31-04 Minor Apparatus (600.33)0.00 0.00 0.00 25-0218-31-04 Uniform Cleaning Allowance 600.00 600.00 0.00 600.00 Subtotal Supplies 6,834.00 600.00 0.00 600.00 25-0301-31-04 Communications-Telephone 1,882.40 0.00 0.00 0.00 25-0304-31-04 Other Expenses 1,437.16 0.00 0.00 0.00 25-0306-31-04 Travel 839.71 5,500.00 0.00 5,500.00 25-0310-31-04 Other Expenses 423.74 6,430.00 2,070.00 8,500.00 Subtotal Contractual 4,583.01 11,930.00 2,070.00 14,000.00 25-1002-31-17 Machinery Tools Equipment 12,237.00 0.00 0.00 0.00 Subtotal Equipment 12,237.00 0.00 0.00 0.00 25-1002-31-18 Machinery Tools Equipment 11,653.76 0.00 0.00 0.00 Subtotal Equipment 11,653.76 0.00 0.00 0.00 25-1002-31-99 Equipment-SWAT 0.00 3,837.00 (3,837.00)0.00 25-1003-31-99 Body Cameras 31,500.00 39,375.00 (39,375.00)0.00 Subtotal Equipment 31,500.00 43,212.00 (43,212.00)0.00 Total Police $410,916.35 $394,671.00 ($239,075.00)$155,596.00 Page 6 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 25-0340-32-00 TxA&M Forest Service-Training 0.00 2,600.00 (2,600.00)0.00 Subtotal Contractual 0.00 2,600.00 (2,600.00)0.00 25-1002-32-16 Machinery Tools Equipment 3,698.68 0.00 0.00 0.00 Subtotal Equipment 3,698.68 0.00 0.00 0.00 25-1002-32-99 Hazmat- Grant 2946902 0.00 71,757.00 (71,757.00)0.00 25-1008-32-99 Communication System 15,257.00 0.00 0.00 0.00 Subtotal Equipment 15,257.00 71,757.00 (71,757.00)0.00 25-0350-40-00 THC Grant-Plaza Fountain 14,700.00 0.00 0.00 0.00 Subtotal Contractual 14,700.00 0.00 0.00 0.00 25-0351-40-97 Tx Cap Fd-Main Street-Sidewalk 11,803.70 0.00 325,000.00 325,000.00 Subtotal Contractual 11,803.70 0.00 325,000.00 325,000.00 Total Community Development $26,503.70 $0.00 $325,000.00 $325,000.00 25-0341-43-00 Safe Routes to School 89,309.43 0.00 0.00 0.00 25-0342-43-00 Trail de Paris 8th SE-4th SW 256,937.66 0.00 0.00 0.00 25-0343-43-00 W. Paris Multi-Use Trail 28,575.14 0.00 0.00 0.00 Subtotal Contractual 374,822.23 0.00 0.00 0.00 25-0908-43-98 W Paris Multi Use Trail 0.00 696,208.00 (696,208.00)0.00 Subtotal Buildings 0.00 696,208.00 (696,208.00)0.00 25-0902-46-98 24th Street Bridge 0.00 54,480.00 (54,480.00)0.00 Subtotal Buildings 0.00 54,480.00 (54,480.00)0.00 25-0915-61-98 Airport Development 0.00 1,217,332.00 (1,217,332.00)0.00 Subtotal Buildings 0.00 1,217,332.00 (1,217,332.00)0.00 25-0909-83-98 TxCDBG Grant Water/Sewer Lines 0.00 330,000.00 (330,000.00)0.00 Subtotal Buildings 0.00 330,000.00 (330,000.00)0.00 Total Water Distribution $0.00 $330,000.00 ($330,000.00)$0.00 Total Grant Fund $437,420.05 $724,671.00 ($244,075.00)$480,596.00 Page 7 Municipal Court Tech Fee Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 33-7002-00-00 Municipal Court Tech Fee 10,452.18 7,500.00 0.00 7,500.00 Subtotal Tech Fees $10,452.18 $7,500.00 $0.00 $7,500.00 33-7650-00-00 Interest Earned 411.25 0.00 0.00 0.00 Subtotal Interest Earned $411.25 $0.00 $0.00 $0.00 Total Municipal Court Tech Fee $10,863.43 $7,500.00 $0.00 $7,500.00 Page 8 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 33-0310-14-00 Miscellaneous Expense 6,411.17 50,000.00 0.00 50,000.00 Subtotal Contractual 6,411.17 50,000.00 0.00 50,000.00 Total Municipal Court Tech Fee $6,411.17 $50,000.00 $0.00 $50,000.00 Page 9 Municipal Court Security Fee Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 34-7003-00-00 Court Security Fee 7,841.78 5,000.00 0.00 5,000.00 Subtotal Security Fees $7,841.78 $5,000.00 $0.00 $5,000.00 34-7650-00-00 Interest Earned 513.46 0.00 0.00 0.00 Subtotal Interest Earned $513.46 $0.00 $0.00 $0.00 Total Municipal Court Security Fee $8,355.24 $5,000.00 $0.00 $5,000.00 Page 10 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 34-0101-14-00 Salaries & Wages 5,872.50 16,225.00 0.00 16,225.00 34-0102-14-00 Social Security 449.25 1,240.00 0.00 1,240.00 34-0105-14-00 Ins-Workers Compensation (232.00)785.00 0.00 785.00 Subtotal Personnel Cost 6,089.75 18,250.00 0.00 18,250.00 34-0310-14-00 Miscellaneous 0.00 40,000.00 0.00 40,000.00 Subtotal Contractual 0.00 40,000.00 0.00 40,000.00 Total Municipal Court Security Fee $6,089.75 $58,250.00 $0.00 $58,250.00 Page 11 Municipal Court Child Safe Fee Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 35-7004-00-00 Child Safety Fee 1,072.84 1,000.00 0.00 1,000.00 Subtotal Child Safety Fees $1,072.84 $1,000.00 $0.00 $1,000.00 35-7650-00-00 Interest Earned 119.21 0.00 0.00 0.00 Subtotal Interest Earned $119.21 $0.00 $0.00 $0.00 Total Municipal Court Child Safe Fee $1,192.05 $1,000.00 $0.00 $1,000.00 Page 12 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 35-0310-14-00 Miscellaneous Expense 905.20 14,800.00 (9,800.00)5,000.00 Subtotal Contractual 905.20 14,800.00 (9,800.00)5,000.00 Total Municipal Court Child Safe Fee $905.20 $14,800.00 ($9,800.00)$5,000.00 Page 13 Municipal Court Time Pay Fee Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 36-7005-00-00 Time Payment Fee 1,873.84 1,000.00 0.00 1,000.00 Subtotal Time Pay Fees $1,873.84 $1,000.00 $0.00 $1,000.00 36-7650-00-00 Interest Earned 119.51 0.00 0.00 0.00 Subtotal Interest Earned $119.51 $0.00 $0.00 $0.00 Total Municipal Court Time Pay Fee $1,993.35 $1,000.00 $0.00 $1,000.00 Page 14 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 36-0310-14-00 Miscellaneous Expense 1,194.20 14,000.00 0.00 14,000.00 Subtotal Contractual 1,194.20 14,000.00 0.00 14,000.00 Total Municipal Court Time Pay Fee $1,194.20 $14,000.00 $0.00 $14,000.00 Page 15 Police Conf Fds-Gambling Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 37-7006-00-00 Conf Funds-Gambling 0.00 0.00 0.00 0.00 Subtotal Forfeitures $0.00 $0.00 $0.00 $0.00 37-7650-00-00 Interest Earned 38.78 0.00 0.00 0.00 Subtotal Interest Earned $38.78 $0.00 $0.00 $0.00 Total Police Conf Fds-Gambling $38.78 $0.00 $0.00 $0.00 Page 16 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 37-0310-31-00 Miscellaneous Expense 0.00 4,620.00 (620.00)4,000.00 Subtotal Contractual 0.00 4,620.00 (620.00)4,000.00 Total Police Conf Fund-Gambling $0.00 $4,620.00 ($620.00)$4,000.00 Page 17 Police Judicial Forfeitures Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 38-7007-00-00 Judicial Forfeiture Fee (4,258.94)5,000.00 0.00 5,000.00 Subtotal Forfeitures ($4,258.94)$5,000.00 $0.00 $5,000.00 38-7650-00-00 Interest Earned 124.88 0.00 0.00 0.00 Subtotal Interest Earned $124.88 $0.00 $0.00 $0.00 Total Police Judicial Forfeitures ($4,134.06)$5,000.00 $0.00 $5,000.00 Page 18 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 38-0209-31-00 Minor Apparatus 3,068.75 0.00 0.00 0.00 Subtotal Supplies 3,068.75 0.00 0.00 0.00 38-0310-31-00 Miscellaneous Expense 5,381.50 10,000.00 0.00 10,000.00 Subtotal Contractual 5,381.50 10,000.00 0.00 10,000.00 Total Police Judicial Forfeitures $8,450.25 $10,000.00 $0.00 $10,000.00 Page 19 Equitable Sharing Forfeitures Revenue Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 39-7007-00-00 Equitable Sharing Forfeitures 47,789.84 0.00 0.00 Subtotal Forfeitures $47,789.84 $0.00 $0.00 $0.00 39-7650-00-00 Interest Earned 1,527.56 0.00 0.00 0.00 Subtotal Interest Earned $1,527.56 $0.00 $0.00 $0.00 Total Equitable Sharing Forfeitures $49,317.40 $0.00 $0.00 $0.00 Page 20 Expenditure Detail 2017-2018 Budget Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 39-0204-31-00 Wearing Apparel 726.84 0.00 0.00 0.00 39-0209-31-00 Minor Apparatus 65,463.30 0.00 0.00 0.00 Subtotal Supplies 66,190.14 0.00 0.00 0.00 39-0306-31-00 Travel Expenses 6,836.87 0.00 0.00 0.00 39-0310-31-00 Miscellaneous Expense 954.34 20,000.00 70,000.00 90,000.00 Subtotal Contractual 7,791.21 20,000.00 70,000.00 90,000.00 39-0915-31-98 Other Sturctures 5,729.00 0.00 0.00 0.00 Subtotal Buildings 5,729.00 0.00 0.00 0.00 Total Police $79,710.35 $20,000.00 $70,000.00 $90,000.00 Page 21 Revenues & Transfers Actual Budget (Increase) Budget Revenues 2015-2016 2016-2017 Decrease 2017-2018 Tax Supported Debt 53-7045-00-00 Cert. Of Oblig. 2010 I&S 216,925.00 216,655.00 (280.00) 216,935.00 59-7045-00-00 GO/W&S Refund Bonds 451,780.00 449,500.00 (2,275.00) 451,775.00 60-7045-00-00 Refunding Bonds 2012 406,000.00 403,700.00 (3,050.00) 406,750.00 61-7045-00-00 SURRMA 100,827.00 100,827.00 (1.00) 100,828.00 64-7045-00-00 GO Bonds 2017 0.00 0.00 0.00 750,100.00 Subtotal 1,175,532.00$ 1,170,682.00$ (756.00)$ 1,926,388.00$ Utility Supported Debt 51-8498-00-00 TX & Rev Cos 2013 82,000.00 144,000.00 (26,297.00)170,297.00 59-8498-00-00 GO/W&S Ref Bds 2010 1,122,000.00 1,360,000.00 615,700.00 743,550.00 62-8498-00-00 GO Bonds 2013 870,000.00 1,940,000.00 (218,225.00)2,158,225.00 63-8498-00-00 GO Bonds 2016 0.00 500,000.00 (145,185.00)645,185.00 Subtotal $2,074,000.00 $3,944,000.00 $225,993.00 $3,717,257.00 Total Revenue $3,249,532.00 $5,114,682.00 $225,237.00 $5,643,645.00 2017-2018 Budget Debt Service Fund Page 1 Interest Date of Date of Amount Amount Rates Issue Maturity Issued Oustanding Principal Interest Total TWDB I&S TWDB I&S 0.12 - 1.45 2/28/2013 06/15/32 2,900,000 2,300,000 150,000 19,547 169,547 SuRRMA Interlocal 3.68 05/31/12 06/29/32 1,426,813 1,146,540 58,635 42,193 100,828 Tax & Revenue Certificate of Obligation Series 2010 2.80 - 4.20 04/01/10 12/15/29 3,005,000 2,315,000 135,000 81,185 216,185 GO Bonds Series 2013 1.00-5.00 07/01/13 12/15/32 35,000,000 30,840,000 775,000 1,382,475 2,157,475 Series 2016 2.00-4.00 12/01/16 12/15/37 8,780,000 8,780,000 380,000 264,435 644,435 Series 2017 3.00-4.00 07/17/17 06/15/37 10,000,000 10,000,000 345,000 405,100 750,100 GO Refunding Bonds Series 2010 2.00 - 4.00 05/15/10 06/15/20 17,075,000 3,365,000 1,085,000 109,575 1,194,575 Series 2012 2.00 - 2.50 12/01/12 12/15/21 4,505,000 1,935,000 365,000 41,000 406,000 Total 82,691,813 60,681,540 3,293,635 2,345,510 5,639,145 FY 2018 Requirements Schedule of Debt Issues Outstanding October 01, 2017 2017-2018 Budget Debt Service Fund TWDB I&S 3.51% SuRRMA 1.99% Tax & Revenue CO Series 2010 3.98% GO Bonds Series 2013 41.99% GO Refunding Bonds Series 2010 20.97% GO Refunding Bonds Series 2012 4.99% Series 2016 10.62% Series 2017 11.95% Debt Amount Issued Page 2 Expenditures Actual Budget (Increase) Budget Expenditures 2015-2016 2016-2017 Decrease 2017-2018 Bond Principal 2,774,546.00 2,516,553.00 777,082.00 3,293,635.00 Bond Interest 1,920,004.00 1,752,949.50 592,560.50 2,345,510.00 Bond Agent Fee 4,750.00 7,500.00 (3,000.00) 4,500.00 Total Expenditures 4,699,300.00$ 4,277,002.50$ 1,366,642.50$ 5,643,645.00$ Debt Service Fund 2017-2018 Budget $- $1 $2 $3 $4 $5 $6 Fiscal Year Annual Debt Service Requirements Interest Principal Page 3 Debt Service Schedule of Requirements TWDB I&S Fund Series 2013 Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2017-18 150,000.00 19,546.50 750.00 170,296.50 2018-19 145,000.00 19,546.50 750.00 165,296.50 2019-20 145,000.00 19,546.50 750.00 165,296.50 2020-21 150,000.00 19,372.50 750.00 170,122.50 2021-22 150,000.00 18,847.50 750.00 169,597.50 2022-23 150,000.00 18,007.50 750.00 168,757.50 2023-24 150,000.00 16,882.50 750.00 167,632.50 2024-25 150,000.00 15,547.50 750.00 166,297.50 2025-26 155,000.00 14,077.50 750.00 169,827.50 2026-27 155,000.00 12,419.00 750.00 168,169.00 2027-28 155,000.00 10,652.00 750.00 166,402.00 2028-29 160,000.00 8,776.50 750.00 169,526.50 2029-30 160,000.00 6,744.50 750.00 167,494.50 2030-31 160,000.00 4,616.50 750.00 165,366.50 2031-32 165,000.00 2,392.50 750.00 168,142.50 Total $2,300,000.00 $206,975.50 $11,250.00 $2,518,225.50 Bond Detail Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 51-0001-90-00 Bond Principal 150,000.00 150,000.00 0.00 150,000.00 51-0002-90-00 Bond Interest 19,547.00 19,546.50 0.00 19,456.50 51-0003-90-00 Bank Charges 750.00 1,500.00 750.00 750.00 TWDB I&S Fund Series 2013 $170,297.00 $171,046.50 $750.00 $170,296.50 TWDB I&S Fund Page 4 Debt Service Schedule of Requirements Tax and Revenue Certificate of Obligation I&S - Series 2010 Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2017-18 135,000.00 81,185.00 750.00 216,935.00 2018-19 140,000.00 76,694.00 750.00 217,444.00 2019-20 145,000.00 72,559.00 750.00 218,309.00 2020-21 155,000.00 67,904.00 750.00 223,654.00 2021-22 160,000.00 62,864.00 750.00 223,614.00 2022-23 170,000.00 57,435.00 750.00 228,185.00 2023-24 175,000.00 51,504.00 750.00 227,254.00 2024-25 185,000.00 45,088.00 750.00 230,838.00 2025-26 190,000.00 38,172.00 750.00 228,922.00 2026-27 200,000.00 30,735.00 750.00 231,485.00 2027-28 210,000.00 22,660.00 750.00 233,410.00 2028-29 220,000.00 14,060.00 750.00 234,810.00 2029-30 230,000.00 4,830.00 750.00 235,580.00 Total $2,315,000.00 $625,690.00 $9,750.00 $2,950,440.00 Tax and Revenue Certificate of Obligation I&S - Series 2010 Bond Detail Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 53-0001-90-00 Bond Principal 125,000.00 130,000.00 (5,000.00)135,000.00 53-0002-90-00 Bond Interest 90,925.00 86,154.00 4,969.00 81,185.00 53-0003-90-00 Bank Charges 1,000.00 1,500.00 750.00 750.00 Tax & Revenue CO I&S 2010 $216,925.00 $217,654.00 $719.00 $216,935.00 Page 5 Debt Service Schedule of Requirements 2010 GO/W&S Refunding Bonds Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2017-18 1,085,000.00 109,575.00 750.00 1,195,325.00 2018-19 1,120,000.00 72,450.00 750.00 1,193,200.00 2019-20 1,160,000.00 32,987.00 750.00 1,193,737.00 Total $3,365,000.00 $215,012.00 $2,250.00 $3,582,262.00 2010 GO/W&S Refunding Bonds Bond Detail Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 59-0001-90-00 Bond Principal 1,430,000.00 1,050,000.00 (35,000.00)1,085,000.00 59-0002-90-00 Bond Interest 193,738.00 141,300.00 31,725.00 109,575.00 59-0003-90-00 Bank Charges 1,000.00 1,500.00 750.00 750.00 2010 GO/W&S Refunding Bonds $1,624,738.00 $1,192,800.00 ($2,525.00)$1,195,325.00 Page 6 Debt Service Schedule of Requirements Refunding Bonds 2012 Fund Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2017-18 365,000.00 41,000.00 750.00 406,750.00 2018-19 380,000.00 33,550.00 750.00 414,300.00 2019-20 390,000.00 24,875.00 750.00 415,625.00 2020-21 395,000.00 15,062.50 750.00 410,812.50 2021-22 405,000.00 5,062.50 750.00 410,812.50 Total $1,935,000.00 $119,550.00 $3,750.00 $2,058,300.00 Refunding Bonds 2012 Fund Bond Detail Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2017-2018 60-0001-90-00 Bond Principal 350,000.00 355,000.00 (10,000.00)365,000.00 60-0002-90-00 Bond Interest 55,250.00 48,200.00 7,200.00 41,000.00 60-0003-90-00 Bank Charges 750.00 1,500.00 750.00 750.00 TWDB I&S Fund $406,000.00 $404,700.00 ($2,050.00)$406,750.00 Page 7 Debt Service Schedule of Requirements SuRRMA Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2017-18 58,634.00 42,193.00 0.00 100,827.00 2018-19 60,792.00 40,035.00 0.00 100,827.00 2019-20 63,029.00 37,798.00 0.00 100,827.00 2020-21 65,349.00 35,478.00 0.00 100,827.00 2021-22 67,754.00 33,073.00 0.00 100,827.00 2022-23 70,247.00 30,580.00 0.00 100,827.00 2023-24 72,832.00 27,995.00 0.00 100,827.00 2024-25 75,512.00 25,315.00 0.00 100,827.00 2025-26 78,291.00 22,536.00 0.00 100,827.00 2026-27 81,172.00 19,655.00 0.00 100,827.00 2027-28 84,159.00 16,668.00 0.00 100,827.00 2028-29 87,256.00 13,571.00 0.00 100,827.00 2029-30 90,467.00 10,360.00 0.00 100,827.00 2030-31 93,797.00 7,030.00 0.00 100,827.00 2031-32 97,248.00 3,579.00 0.00 100,827.00 Total $1,146,539.00 $365,866.00 $0.00 $1,512,405.00 Bond Detail Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2016-2017 61-0001-90-00 Bond Principal 54,546.00 56,553.00 2,007.00 58,634.00 61-0002-90-00 Bond Interest 46,281.00 44,274.00 (2,007.00)42,193.00 61-0003-90-00 Bank Charges 0.00 0.00 0.00 0.00 SuRRMA $100,827.00 $100,827.00 $0.00 $100,827.00 SuRRMA Page 8 Debt Service Schedule of Requirements GO Bonds, Series 2013 Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2017-18 775,000.00 1,382,475.00 750.00 2,158,225.00 2018-19 750,000.00 1,351,975.00 750.00 2,102,725.00 2019-20 750,000.00 1,320,100.00 750.00 2,070,850.00 2020-21 1,500,000.00 1,269,475.00 750.00 2,770,225.00 2021-22 1,730,000.00 1,192,475.00 750.00 2,923,225.00 2022-23 1,815,000.00 1,103,850.00 750.00 2,919,600.00 2023-24 1,910,000.00 1,010,725.00 750.00 2,921,475.00 2024-25 2,010,000.00 912,725.00 750.00 2,923,475.00 2025-26 2,100,000.00 820,475.00 750.00 2,921,225.00 2026-27 2,185,000.00 734,775.00 750.00 2,920,525.00 2027-28 2,275,000.00 645,575.00 750.00 2,921,325.00 2028-29 2,380,000.00 540,575.00 750.00 2,921,325.00 2029-30 2,490,000.00 428,162.00 750.00 2,918,912.00 2030-31 2,600,000.00 318,375.00 750.00 2,919,125.00 2031-32 2,720,000.00 202,000.00 750.00 2,922,750.00 2032-33 2,850,000.00 71,250.00 750.00 2,922,000.00 Total $30,840,000.00 $13,304,987.00 $12,000.00 $44,156,987.00 GO Bonds, Series 2013 Bond Detail Actual Budget Increase Budget Account Description 2015-2016 2016-2017 (Decrease)2016-2017 62-0001-90-00 Bond Principal 560,000.00 775,000.00 215,000.00 775,000.00 62-0002-90-00 Bond Interest 1,434,575.00 1,412,475.00 (22,100.00)1,382,475.00 62-0003-90-00 Bank Charges 750.00 1,500.00 750.00 750.00 GO Bonds, Series 2013 $1,995,325.00 $2,188,975.00 $193,650.00 $2,158,225.00 Page 9 Debt Service Schedule of Requirements GO Bonds, Series 2016 Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2018-19 455,000.00 253,810.00 750.00 708,810.00 2019-20 495,000.00 239,560.00 750.00 734,560.00 2020-21 550,000.00 223,885.00 750.00 773,885.00 2021-22 340,000.00 210,535.00 750.00 550,535.00 2022-23 355,000.00 200,110.00 750.00 555,110.00 2023-24 365,000.00 189,310.00 750.00 554,310.00 2024-25 375,000.00 178,210.00 750.00 553,210.00 2025-26 385,000.00 166,810.00 750.00 551,810.00 2026-27 395,000.00 153,135.00 750.00 548,135.00 2027-28 405,000.00 138,957.50 750.00 543,957.50 2028-29 420,000.00 126,170.00 750.00 546,170.00 2029-30 430,000.00 112,995.00 750.00 542.995.00 2030-31 445,000.00 99,432.50 750.00 544,432.50 2031-32 460,000.00 85,405.00 750.00 545,405.00 2032-33 475,000.00 70,912.50 750.00 545,912.50 2033-34 490,000.00 55,995.00 750.00 545,955.00 2034-35 505,000.00 40,532.50 750.00 545,532.50 2035-36 520,000.00 24,645.00 750.00 544,645.00 2036-37 535,000.00 8,292.50 750.00 543,292.50 Total $8,400,000.00 $2,578,702.50 $14,250.00 $10,435,667.50 GO Bonds, Series 2016 Bond Detail Actual Budget Increase Budget Account Description 2016-2017 2016-2017 (Decrease)2017-2018 62-0001-90-00 Bond Principal 0.00 0.00 0.00 455,000.00 62-0002-90-00 Bond Interest 0.00 0.00 0.00 253,810.00 62-0003-90-00 Bank Charges 0.00 0.00 0.00 750.00 GO Bonds, Series 2016 $0.00 $0.00 $0.00 $709,560.00 Page 10 Debt Service Schedule of Requirements GO Bonds, Series 2017 Fiscal Principal Interest Agent Total Period Requirement Requirement Fee Requirement 2018-19 345,000.00 405,100.00 750.00 750,100.00 2019-20 355,000.00 391,100.00 750.00 746,100.00 2020-21 370,000.00 376,600.00 750.00 746,600.00 2021-22 385,000.00 361,500.00 750.00 746,500.00 2022-23 405,000.00 345,700.00 750.00 750,700.00 2023-24 420,000.00 329,200.00 750.00 749,200.00 2024-25 435,000.00 312,100.00 750.00 747,100.00 2025-26 455,000.00 294,300.00 750.00 749,300.00 2026-27 475,000.00 275,700.00 750.00 750,700.00 2027-28 490,000.00 256,400.00 750.00 746,400.00 2028-29 510,000.00 236,400.00 750.00 746,400.00 2029-30 535,000.00 215,500.00 750.00 750,500.00 2030-31 555,000.00 193,700.00 750.00 748,700.00 2031-32 575,000.00 171,100.00 750.00 746,100.00 2032-33 600,000.00 147,600.00 750.00 747,600.00 2033-34 625,000.00 123,100.00 750.00 748,100.00 2034-35 650,000.00 97,600.00 750.00 747,600.00 2035-36 675,000.00 71,100.00 750.00 746,100.00 2036-37 705,000.00 43,500.00 750.00 748,500.00 2037-38 735,000.00 14,700.00 750.00 749,700.00 Total $10,300,000.00 $4,662,000.00 $15,000.00 $14,962,000.00 GO Bonds, Series 2017 Bond Detail Actual Budget Increase Budget Account Description 2016-2017 2016-2017 (Decrease)2017-2018 62-0001-90-00 Bond Principal 0.00 0.00 0.00 345,000.00 62-0002-90-00 Bond Interest 0.00 0.00 0.00 405,100.00 62-0003-90-00 Bank Charges 0.00 0.00 0.00 750.00 GO Bonds, Series 2017 $0.00 $0.00 $0.00 $750,850.00 Page 11 CONSOLIDATED STATEMENT RESOURCES AND EXPENDITURES ALL BUDGETED FUNDS OCTOBER 1, 2017 THRU SEPTEMBER 30, 2018 Capital GO BondsGeneral Fund Water/Sewer Projects Sp. Rev.Grant Sanitation Rev.Bds Total City Fund Fund Funds Funds Fund I&S Funds Budget Balance 10/1/17 9,580,011$ 5,142,559$ -$ 260,998$ 58,737$ 50,000$ 2,566,906$ 17,659,211$ Revenues 23,061,847$ 14,651,612$ -$ 19,500$ 357,807$ 1,150,526$ 1,926,388$ 41,167,680$ Transfers In -$ 741,208$ -$ 232,439$ 3,717,257$ 4,690,904$ Total Resources 32,641,858$ 19,794,171$ 741,208$ 280,498$ 648,983$ 1,200,526$ 8,210,551$ 63,517,795$ Expenditures 23,061,047$ 10,934,355$ 741,208$ 234,750$ 480,596$ 1,150,526$ 5,643,645$ 42,246,127$ Transfers Out 361,439$ 4,329,465$ -$ -$ 4,690,904$ Total Expenditures & Transfers 23,422,486$ 15,263,820$ 741,208$ 234,750$ 480,596$ 1,150,526$ 5,643,645$ 46,937,031$ Balance 09/30/18 9,219,372$ 4,530,351$ -$ 45,748$ 168,387$ 50,000$ 2,566,906$ 16,580,764$