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Home My WebLink AboutDocumentation_Regular_Tab 7C_9/29/1988 w • VILLAGE OF TEQUESTA +•` ` it, Post Office Box 3273 • 357 Tequesta Drive • Tequesta, Florida 33469-0273 • (407) 746-7457 -.moo d. MEMORANDUM: TO: Village Council FROM: Thomas G. Bradford, Village Manager DATE: September 23, 1988 SUBJECT: Fiscal Year 1987-88 Budget Revisions Resolution No. 17-87/88 Resolution No. 17-87/88 amends Village Budgets for the General Fund and Water Enterprise "Operation and Maintenance Fund" as detailed below, which will enable operations for this fiscal year to be contained to appropriations authorized by Council. These funds have been accounted for in the anticipated September 30, 1988 General Fund Balance reported in all General Fund Budgetary Reviews with the Village Council. Total revisions to the General Fund in the amount of $63, 285 are for: Computer Program Services to provide for monthly accounting period closings, the new ESSX Telephone Comunication System, Village Newsletter Equipment, 50% of the cost of new exterior doors for Village Hall, Severance Pay for the former Police Chief, purchase of the new emergency generator for the E- 911 Emergency Telephone System and drainage maintenance expenses including the Country Club Retention Ponds. Revisions to the Water Department "Operation and Maintenance Fund" in the total amount of $30,000 resulted primarily from increased water production costs requiring additional appropriations to the electric utility service and chemical expense accounts. These increased expenses have been off-set in the budget document by increased water sales and interest earned on investments. TGB/krb cc: Bill C. Kascavelis, Finance Director RESOLUTION NO. 17-87/88 A RESOLUTION OF THE VILLAGE OF TEQUESTA, FLORIDA, PROVIDING FOR AMENDMENTS TO THE VILLAGE BUDGETS ADOPTED FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 1987. . WHEREAS, it was necessary for the Village of Tequesta to adopt budgets for the . fiscal year commencing October 1, 1987; and WHEREAS, the Village Council of the Village of Tequesta deems it necessary and appropriate to amend said budgets to provide appropriations adequate for the authorization of expenditures necessary for conducting Village operations through the fiscal year ending September 30, 1988. SECTION 1. That the General Fund and Water Department Enterprise Fund fiscal year budgets commencing October 1, 1987, be and are hereby amended and adopted pursuant to Exhibit "A" through Exhibit "E" attached to and made a part of this Resolution. SECTION 2. That the Village Manager is hereby authorized to execute "intra-fund" transfers within the line item appropriations of individual Village Fund Budgets, as he deems necessary throughout the fiscal year, to enable continuity of municipal operations. THE FOREGOING RESOLUTION was offered by Councilmember , who moved its adoption. The motion was seconded by Councilmember , and upon being put to a vote, the vote was as follows: FOR ADOPTION AGAINST _ADOPTION ___ __ __ ._ __ a. ..r., • VILLAGE OF TEQUESTA BUDGETS FISCAL YEAR 1987/1988 REVISED SEPTEMBER 29, 1988 EXHIBIT "A" THROUGH "E" VILLAGE OF TEQUESTA BUDGETS FISCAL YEAR 1987/1988 TENTATIVE PROPOSED MILLAGE RATE 5. 7510 ROLLED-BACK MILLAGE RATE 4. 9716 PRIOR YEAR MILLAGE RATE 5.3126 PROPOSED MILLAGE RATE INCREASE OVER THE PRIOR YEAR ROLLED-BACK RATE 15.67% PROPOSED MILLAGE RATE INCREASE OVER THE PRIOR YEAR MILLAGE RATE 8.25% DOLLAR INCREASE PER THOUSAND DOLLAR TAXABLE VALUE 43.8c BUDGET HEARING SCHEDULE FIRST PUBLIC HEARING TUESDAY, SEPTEMBER 8, 1987 7:00 P.M. , VILLAGE HALL SECOND AND FINAL PUBLIC HEARING TUESDAY, SEPTEMBER 22, 1987 7:00P.M. , VILLAGE HALL VILLAGE OF TEQUESTA, FLORIDA BUDGETS FISCAL YEAR 1987/1988 TABLE OF CONTENTS PAGE GENERAL FUND General Fund Revenues GFR 1-2 General Fund Expenditures GFE 1-11 IMPROVEMENT BOND REVENUE FUND. Revenues and Expenditures IBRF-1 IMPROVEMENT BOND REVENUE SINKING FUND Revenues and Expenditures IBRSF-1 CAPITAL IMPROVEMENT FUND Revenues and Expenditures CIF-1 WATER DEPARTMENT ENTERPRISE FUND INTERNAL FUNDS REVENUE FUND Revenues and Distribution of Revenues WDE-1 Operation and Maintenance Fund Expenditures Pumping and Storage Division WDE 1-2 Distribution Division WDE 2 Administration & Office Division WDE 3 Sinking Fund Debt Service Expenditures WDE 4 Capital Improvement Projects WDE 4 VILLAGE OF TEQUESTA GENERAL FUND BUDGET 1987-1988 SOURCE OF REVENUE GENERAL FUND TAXES Current Ad Valorem $1,470,228 Delinquent Ad Valorem 1,000 TOTAL $1,471,228 LICENSES, PERMITS & FEES Building Permits $ 55,000 Other Fees-Building Department 1,500 Alarm Permits 1, 100 Special Truck Permits 400 TOTAL $ 58,000 STATE SHARED REVENUES GENERAL GOVERNMENT Cigarette Tax $ 15,768 Alcoholic Beverage Licenses 7, 200 Local Government Half-Cent Sales Tax 196,200 Comp. Plan Reimbursements 10,000 TOTAL $ 229, 168 TRANSPORTATION Gasoline Tax Rebate $ 1, 500 Local Option Gas Tax ( .04 cents) 80,000 State Alternative Fuel Tax County Road and Bridge Tax TOTAL $ 81, 500 SHARED REVENUES OTHER LOCAL UNITS County-Wide Registrations $ 21,300 GFR-1 EXHIBIT "A" t 2 c CHARGES FOR SERVICES GENERAL GOVERNMENT Zoning Fees $ 1, 500 Sale of Maps and Publications 500 Certifications and Copies 850 TOTAL $ 2, 850 PUBLIC SAFETY Building Inspection Service $ 2,000 Municipal Police Academy 1,300 TOTAL $ 3,300 CULTURE & RECREATION Parks and Recreation $ 2,500 FINES AND FORFEITURES Court Fines $ 40,000 Parking Ticket Fees 350 TOTAL $ 40,350 MISCELLANEOUS REVENUES Interest Earnings $ 25,000 Other Miscellaneous Revenue 1,000 Police Department Sales (Abandoned Bicycles, etc. ) 100 TOTAL $ 26, 100 NON-GOVERNMENTAL Inter-Fund Transfers Improvement Bond Revenue Fund S 708,496 INTRA-GOVERNMENTAL SERVICES Administrative Management (Water Department) $ 71, 400 TOTAL REVENUES $2, 716, 192 FUND BALANCE 10/01/87 $ 539, 157 TOTAL REVENUES AND FUND BALANCE $3,255,349 GFR-2 . . r EXPENDITURES GENERAL GOVERNMENT LEGISLATIVE COUNCIL PERSONAL SERVICE Life and Health Insurance $ 2, 250 TOTAL $ 2, 250 OPERATING EXPENSES Travel and Per Diem $ 10,450 Miscellaneous Books, Publications and Dues 700 2,438 TOTAL $ 13, 588 DEPARTMENT TOTAL $ 15, 838 EXECUTIVE VILLAGE MANAGER PERSONAL SERVICE Salaries and Wages $ 94, 700 FICA Taxes Retirement Contributions 6, 775 Life and Health Insurance 12, 675 Worker's Compensation Insurance 11, 60 0 Deferred Compensation Retirement Plan ,28 2,485 TOTAL $ 128, 455 OPERATING EXPENSES Travel and Per Diem $ 7, 520 Office Machine Maintenance 2, 150 Miscellaneous Office Supplies 200 Books, Publications and Dues ,000 1 Personnel Training , 00 400 TOTAL S 13, 770 CAPITAL OUTLAY Machinery and Equipment $ 750 DEPARTMENT TOTAL $ 142, 975 GFE-1 ADMINISTRATIVE FINANCIAL ADMINISTRATION RECORDS MANAGEMENT AND ELECTIONS PERSONAL SERVICE Salaries and Wages $ 55, 175 FICA Taxes 3,950 Retirement Contributions 7,385 Life and Health Insurance 7,400 Worker's Compensation Insurance 1,375 TOTAL $ 75,285 OPERATING EXPENSES Codification $ 3,000 Accounting and Auditing Service 18,400 Computer Program Services 2,800 Election Expense 150 Legal Advertising 7, 500 Travel and Per Diem 1,400 Office Machine Maintenance 2, 500 Miscellaneous 400 Office Supplies 4, 800 Books, Publications and Dues $ 250 TOTAL $ 41,200 CAPITAL OUTLAY Machinery and Equipment $ 5,451 DEPARTMENT TOTAL $ 121,936 LEGAL COUNSEL OPERATING EXPENSES Legal Services $ 40,000 TOTAL $ 40,000 COMPREHENSIVE PLANNING AND ZONING OPERATING EXPENSES Planning Services $ 18,000 Comprehensive Plan Revisions 12,000 Mapping Service 5,200 GFE-2 Transportation and Postage 300 Printing and Binding 1, 750 Office Supplies 300 TOTAL $ 37, 550 DEPARTMENT TOTAL $ 37, 550 OTHER GENERAL GOVERNMENT GENERAL GOVERNMENT ADMINISTRATION PERSONAL SERVICES Unemployment Compensation Insurance $ 1,000 Employee Recognition Program 2, 500 TOTAL $ 3, 500 OPERATING EXPENSES Personnel Services (Emp. Recruiting) $ 2, 500 Travel and Per Diem 600 Communication Service 4,000 Transportation and Postage 4, 100 Utility Services 9,000 Equipment Leases 6, 000 Fire Hydrant Rents 11, 400 Office Machine Maintenance 300 General Insurance 20,000 Building Maintenance 7, 000 Miscelleous 1, 500 Office Supplies 3, 500 Books, Publications and Dues 1, 750 TOTAL $ 71, 650 CAPITAL OUTLAY Office Machines and Equipment $ 16, 195 TOTAL $ 16, 195 GRANTS AND AIDS Aid to Community Organizations $ 3, 200 Other Governmental Organizations 850 TOTAL $ 4,050 GFE-3 NON-GOVERNMENTAL INTER-FUND TRANSFERS Capital Improvement Fund $ 150,000 TOTAL $ 150, 000 DEPARTMENT TOTAL $ 245,395 TOTAL GENERAL GOVERNMENT $ 603, 694 PUBLIC SAFETY LAW ENFORCEMENT POLICE DEPARTMENT ADMINISTRATIVE DIVISION PERSONAL SERVICE Salaries and Wages $ 101, 750 Special Pay 10,700 FICA Taxes 7,275 Retirement Contributions 15, 500 Life and Health Insurance 10,020 Worker's Compensation Insurance 4, 737 TOTAL $ 149, 982 OPERATING EXPENSES P.B. County Sheriff $ 150 Travel and Per Diem 5, 125 Communication Service 2, 144 Office Machine Maintenance 994 Insurance 32, 168 Printing and Binding 100 Miscellaneous 300 Office Supplies 540 Uniforms and Equipment 1, 920 Books, Publications and Dues 182 Personnel Training 1,000 TOTAL $ 44, 623 DIVISION TOTAL $ 194, 605 COMMUNICATION DIVISION PERSONAL SERVICE Salaries and Wages $ 67, 500 Overtime Wages 3, 600 FICA Taxes 5,085 GFE-4 • Retirement Contributions 9, 500 Life and Health Insurance 14,020 Worker's Compensation Insurance 3,080 TOTALS $ 102, 785 OPERATING EXPENSES Communication Service $ 516 Office Machine Maintenance 656 Communication Equipment Maintenance 3,560 Printing and Binding 50 Miscellaneous 200 Office Supplies 450 Uniforms and Equipment 2,042 Personnel Training 100 TOTAL $ 7, 574 DIVISION TOTAL $ 110,359 INVESTIGATIVE SERVICES DIVISION PERSONAL SERVICE Salaries and Wages $ 54,850 Overtime Wages 2, 100 FICA Taxes 4,070 Retirement Contributions 8, 740 Life and Health Insurance 5, 560 Worker's Compensation Insurance 2,370 TOTAL $ 77, 690 OPERATING EXPENSES Travel and Per Diem $ 800 Communication Service 2, 662 Equipment Leases 450 Office Machine Maintenance 713 Vehicle Maintenance 1,700 Printing and Binding 100 Miscellaneous 300 • Office Supplies 950 Gas and Oil 4,000 Video Supplies 1,310 Uniforms and Equipment 1,580 Miscellaneous Equipment 595 Books, Publications and Dues 82 Personnel Training 1,064 TOTAL $ 16,306 GFE-5 • CAPITAL OUTLAY Machinery and Equipment $ 650 TOTAL $ 650 DIVISION TOTAL $ 94, 646 PATROL DIVISION PERSONAL SERVICES Salaries and Wages $ 299, 600 Overtime Wages 24,300 FICA Taxes 23, 160 Retirement Contributions 49,720 Life and Health Insurance 40,800 Worker's Compensation Insurance 13, 500 TOTAL $ 451,080 OPERATING EXPENSES Travel and Per Diem $ 1,450 Communication Service 1, 628 Office Machine Maintenance 461 General Maintenance 1, 775 Vehicle Maintenance 12,300 Printing and Binding 250 Miscellaneous 1,700 Office Supplies 1,325 Gas and Oil 18,000 Uniforms and Equipment 6, 528 Video Supplies 1, 540 Miscellaneous Equipment 2, 105 Books, Publications and Dues 386 Personnel Training 4490 / TOTAL $ 53, 938 CAPITAL OUTLAY Machinery and Equipment $ 54, 620 TOTAL $ 54,620 DIVISION TOTAL $ 559, 638 DEPARTMENT TOTAL $ 959, 248 GFE-6 PROTECTIVE INSPECTIONS BUILDING DEPARTMENT ADMINISTRATIVE DIVISION PERSONAL SERVICE Salaries and Wages $ 49, 100 FICA Taxes 3, 515 Retirement Contributions 6, 575 Life and Health Insurance 7,375 Worker's Compensation Insurance 2, 150 TOTAL $ 68,715 OPERATING EXPENSES Travel and Per Diem $ 2,700 Communication Service 2, 600 Office Machine Maintenance 2,025 Printing and Binding 1,200 Miscellaneous 100 Office Supplies 2,000 Books, Publications and Dues 1,400 Personnel Training 500 TOTAL $ 12, 525 CAPITAL OUTLAY Office Machinery and Equipment $ 5, 500 TOTAL $ 5, 500 DIVISION TOTAL $ 86,740 INSPECTION AND COMPLIANCE DIVISION PERSONAL SERVICE Salaries and Wages $ 25, 650 FICA Taxes 1,835 Retirement Contributions 3,450 Life and Health Insurance 3,445 TOTAL $ 34,380 OPERATING EXPENSES Code Enforcement Service $ 9,230 Insurance 1,850 GFE-7 Vehicle Maintenance 500 Gas and Oil 1, 200 TOTAL $ 12, 780 CAPITAL OUTLAY Office Machines and Equipment $ 300 Vehicle Purchase 8,400 TOTAL $ 8,700 DIVISION TOTAL $ 55, 860 DEPARTMENT TOTAL $ 142, 600 CIVIL PREPAREDNESS EMERGENCY AND DISASTER RELIEF OPERATING EXPENSES Civil Defense $ 500 Disaster Relief 5,000 TOTAL $ 5, 500 CAPITAL OUTLAY Machinery and Equipment $ 500 TOTAL 500 DIVISION TOTAL $ 6,000 MULTI-SERVICE TAXING UNIT FIRE PROTECTION AND EMERGENCY MEDICAL SERVICE OPERATING EXPENSES Fire Rescue Service $ 372, 786 DEPARTMENT TOTAL $ 372, 786 TOTAL PUBLIC SAFETY $1,447,294 PHYSICAL_ ENVIRONMENT GARBAGE/SOLID WASTE DISPOSAL OPERATING EXPENSES Refuse Service $ 318,000 DEPARTMENT TOTAL $ 318,000 GFE-8 TRANSPORTATION PUBLIC WORKS DEPARTMENT PUBLIC WORKS DIVISION PERSONAL SERVICE Salaries and Wages $ 89,050 Overtime Wages 750 FICA Taxes 6,370 Retirement Contributions 12,025 Life and Health Insurance 12,350 Worker's Compensation Insurance 7,885 TOTAL $ 128,430 OPERATING EXPENSES Engineering Services $ 17,000 Travel and Per Diem 1,400 Communication Service 425 Utility Services 14,000 Street Lighting 19,200 Insurance 22,725 General Maintenance 23,000 Vehicle Maintenance 1, 500 Drainage Maintenance 16,000 Miscellaneous 100 Gas and Oil 1,350 Small Tools and Equipment 300 Uniforms and Equipment 800 Road Materials and Supplies 5,000 Traffic Signs 1,200 Books, Publications and Dues $ 100 TOTAL $ 124,100 CAPITAL OUTLAY Machinery and Equipment $ 13, 500 Royal Palm Trees 13, 500 U.S. Hwy. One Beautification Project and Entrance Sign $ 15,076 TOTAL $- 42,076 DIVISION TOTAL $ 294, 606 GFE-9 HEALTH SERVICES MOSQUITO CONTROL PERSONAL SERVICE Salaries and Wages $ 1,200 FICA Taxes Retirement Contributions 70 170 TOTAL $ 1,460 OPERATING EXPENSES Machinery and Equipment Maintenance $ 200 Miscellaneous 45 Gas and Oil Insecticides 75 Flushing Solutions 4,000 Mosquito Testing Supplies 250 350 TOTAL $ 4,920 DIVISION TOTAL $ 6,380 DEPARTMENT TOTAL $ 260, 185 CULTURE AND RECREATION PARK AND RECREATION DEPARTMENT FACILITIES MAINTENANCE DIVISION PERSONAL SERVICE Salaries and Wages $ 40,000 Overtime Wages 200 FICA Taxes 2, 885 Retirement Contributions 5,375 Life and Health Insurance 2,325 Worker's Compensation Insurance 2,000 TOTAL $ 52,785 OPERATING EXPENSES Travel and Per Diem $ 1,400 Communication Service 600 Utility Service 12,000 Insurance 3, 800 General Maintenance 11,000 GFE-10 . 1 Vehicle Maintenance 300 Field Maintenance 5,500 Miscellaneous 200 Office Supplies 250 Gas and Oil 550 Small Tools and Equipment 1,200 Book, Publications and Dues 100 TOTAL $ 36, 900 CAPITAL OUTLAY Machinery and Equipment (3/4 ton P/U) $ 9, 500 Playground and Park Equipment 2,000 Constitution Park Improvements (Well ) 3,000 Park Land Purchases $ 34,250 DIVISION TOTAL $ 48,750 YOUTH PROGRAMS DIVISION OPERATING EXPENSES Recreation Contracts (Summer Employees) $ 5,000 Program Expense 1,000 TOTAL $ 6,000 GRANTS AND AIDS Aid to Community Organization (JTAA) $ 7,000 TOTAL $ 7,000 DIVISION TOTAL $ 13,000 DEPARTMENT TOTAL $ 151, 435 TOTAL GENERAL FUND EXPENDITURES $2, 854, 749 FUND BALANCE 9/30/88 $ 400, 600 TOTAL EXPENDITURES AND FUND BALANCE $3,255,349 GFE-11 IMPROVEMENT BOND REVENUE FUND REVENUE FRANCHISE FEES Electricity $ 220,000 Telephone 6, 500 Gas Cable T.V. 250 12,000 TOTAL $ 238, 750 UTILITY SERVICE TAX Electricity $ 250,000 Telephone 50,000 Water 45,000 Propane 8, 500 TOTAL $ 353, 500 OTHER REVENUES Village Occupational Licenses $ 45,000 State Revenue Sharing 129, 246 TOTAL $ 174, 246 TOTAL REVENUES $ 766,496 FUND BALANCE 10/01/87 $ 26,000 TOTAL REVENUES AND FUND BALANCE $ 792, 496 EXPENDITURES NON-GOVERNMENTAL INTER-FUND TRANSFERS TO General Fund $ 708,496 I.B.R. Sinking Fund 83,000 TOTAL EXPENDITURES $ 791,496 FUND BALANCE 9/30/88 $ 1,000 TOTAL EXPENDITURES AND FUND BALANCE $ 792,496 IBRF-1 I .B.R. SINKING FUND REVENUE MISCELLANEOUS Interest on Investments $ 5,000 NON-GOVERNMENTAL INTER-FUND TRANSFERS FROM Improvement Bond Revenue Fund $ 83,000 TOTAL REVENUE $ 88,000 FUND BALANCE 10/01/87 $ 110,937 TOTAL REVENUE AND FUND BALANCE $ 198,937 EXPENDITURES DEBT SERVICE Bond Principle (79 Series) $ 25,000 Bond Interest 63,755 Other Debt Service Expenses 375 TOTAL EXPENDITURES $ 89, 130 FUND BALANCE 9/30/88 $ 109,807 TOTAL EXPENDITURES AND FUND BALANCE $ 198,937 IBRSF-1 CAPITAL IMPROVEMENT FUND REVENUE NON-GOVERNMENTAL Loan Proceeds (Water Department) $ 648,000 INTER-FUND TRANSFERS FROM General Fund $ 150,000 Water Enterprise Fund 50,000 TOTAL REVENUE $ 848,000 FUND BALANCE 10/01/87 $ 100,000 TOTAL REVENUE AND FUND BALANCE $ 948,000 EXPENDITURES CAPITAL OUTLAY IMPROVEMENT PROJECTS GENERAL GOVERNMENT (BUILDINGS ) Village Hall and Annex Renovations $ 70,000 TOTAL $ 70,000 TRANSPORTATION ROAD AND STREET IMPROVEMENTS Dover-Elm Drainage Project $ 49,000 Tequesta Country Club Drainage Project 20,000 Tequesta Drive Improvement Project 578,000 Cypress Drive Drainage Project 14,200 U.S. Highway One Palms 16,000 TOTAL $ 677, 200 DEBT SERVICE Principal Payment (15 years) $ 43, 200 Interest (7%) 45,360 - TOTAL $ 88, 560 TOTAL EXPENDITURES $ 835, 760 FUND BALANCE 9/30/88 $ 112,240 TOTAL EXPENDITURES AND FUND BALANCE $ 948,000 CIF-1 WATER DEPARTMENT ENTERPRISE FUND REVENUE FUND REVENUE OPERATING REVENUE Water Sales $1, 510,000 Connection Charges 25,000 Fire Hydrant Rents 11,400 Other Miscellaneous 100 TOTAL $1, 546, 500 NON-OPERATING REVENUE Interest Earned on Investments $ 60,000 TOTAL REVENUE $1, 606, 500 DISTRIBUTION OF REVENUES INTRA-FUND Operation and Maintenance Fund $1,088, 905 Sinking Fund 190,037 Bond Amortization Account (2007 Bonds) 100,000 Renewal and Replacement Fund 10,000 Retained Earnings Account 167, 558 TOTAL $1, 556, 500 INTER-FUND TRANSFERS General Fund $ 50,000 TOTAL DISTRIBUTION OF REVENUES $1, 606, 500 EXPENDITURES OPERATION AND MAINTENANCE FUND PUMPING AND STORAGE DIVISION PERSONAL SERVICE Salaries and Wages $ 27, 600 FICA Taxes 1,975 Retirement Contributions 3,700 Life and Health Insurance 3, 675 Worker's Compensation Insurance 1, 155. TOTAL $ 38, 105 WDE-1 OPERATING EXPENSES Water Monitoring Service $ 11, 500 Water Analysis and Sampling 7, 800 Communication Service 1, 750 Utility Service 86,000 Insurance 7, 650 Vehicle Maintenance 3,000 Building Maintenance 750 Water System Maintenance 30,000 Miscellaneous 250 Office Supplies 500 Gas and Oil 1,200 Water Purchases 470,000 Chemicals 26, 100 Laboratory Supplies 2, 500 Small Tools and Equipment 500 Diesel Fuel 300 TOTAL $ 649, 800 DIVISION TOTAL $ 687,905 DISTRIBUTION DIVISION PERSONAL SERVICE Salaries and Wages $ 64, 100 Overtime Wages 3,000 FICA Taxes 4,800 Retirement Contributions 9,000 Life and Health Insurance 17, 900 Worker's Compensation Insurance 3, 600 TOTAL $ 102,400 OPERATING EXPENSES Insurance $ 5, 500 Vehicle Maintenance 2, 000 Water System Maintenance 7, 500 Connection Charges 16, 500 Miscellaneous 100 Gas and Oil 1, 200 Small Tools 500 TOTAL $ 33,300 DIVISION TOTAL $ 135, 700 WDE-2 0 ADMINISTRATION AND OFFICE DIVISION PERSONAL SERVICE Salaries and Wages $ 71, 500 FICA Taxes 5, 125 Retirement Contributions 9, 600 Life and Health Insurance 11, 125 Worker's Compensation Insurance 1,850 Unemployment Compensation Insurance 2,000 Employee Recognition Program 600 TOTAL $ 101, 800 OPERATING EXPENSES Legal Services $ 2, 500 Engineering Services 15,000 . Accounting and Auditing Services 20,000 Computer Programing Services 4,200 Mapping Service 2,000 Travel and Per Diem 1,000 Communication Service 3,700 Transportation and Postage 7,000 Utility Service 5, 500 FEC Lease 1, 500 Equipment Leases 1, 900 Office Machine Maintenance 7,400 Insurance 11, 800 General Maintenance 150 Miscellaneous 300 License and Fees 1, 750 Administrative Management 71,400 Office Supplies 5,000 Books, Publications and Dues 400 Personnel Training 1,000 TOTAL $ 163, 500 DIVISION TOTALS $ 265,300 TOTAL OPERATING EXPENSES $1,088, 905 WDE-3 REVENUE FUND DEBT SERVICE 85 SERIES REFUNDING BONDS DEBT SERVICE EXPENSE Bond Principal $ 75,000 Bond Interest 112, 037 Bond Amortization (2007 Year Bond) 100,000 Other Debt Service Expenses 3,000 TOTAL $ 290,037 NON-GOVERNMENTAL INTER-FUND TRANSFERS TRANSFERS TO: Capital Improvement Fund $ 50,000 TOTAL $ 50,000 CAPITAL IMPROVEMENT FUND CAPITAL OUTLAY SYSTEM IMPROVEMENTS Purchase Lot. No. 7 (Well #23 or Enclose) $ 30,000 Heritage Oaks Valve Blow-offs 27, 600 TOTAL CAPITAL IMPROVEMENT FUND $ 57, 600 RETAINED EARNINGS ACCOUNT CAPITAL OUTLAY Treatment Plant Expansions $ 400,000 Equipment Purchases 48, 175 TOTAL $ 448, 175 NON-GOVERNMENTAL INTER FUND LOAN Capital Improvement Fund $ 648,000 TOTAL RETAINED EARNINGS ACCOUNT $1,096, 175 WDE-4