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Home My WebLink AboutResolution_17-89/90_09/27/1990 RESOLUTION NO. 17 -89/90 A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, PALM BEACH COUNTY, FLORIDA, PROVIDING FOR THE ADOPTION OF THE BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 1990. WHEREAS, it is necessary for the Village of Tequesta to adopt the budgets for the fiscal year commencing October 1, j !� 1990; and i WHEREAS, the Village Council of the Village of Tequesta, Florida held public hearings on September 13, 1990 and September 27, 1990 on the budgets for the fiscal year commencing October 1, 1990. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE OF TEQUESTA, FLORIDA, AS FOLLOWS: Section 1. The budgets for the fiscal year commencing October 1, 1990 attached to and made a part of this Resolution and marked Exhibit "A" is hereby adopted. Section 2. 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 municipality operations. THE FOREGOING RESOLUTION was offered by Councilmember Earl L. Collings who moved its adoption. The Resolution was seconded by William E. Burckart , and upon being put to a vote, the vote was as follows: FOR ADOPTION AGAINST ADOPTION William E. Burckart Earl L. Collings Ron T. Mackail The Mayor thereupon declared the Resolution duly passed and ' adopted this 27th day of September , A.D. 1990. MAYOR OF TEQUESTA ` Joseph N. Capretta I' ;TIES"' Bill C ?ts velis Ron T. Mackail Villrk Vice -Mayor Attachm VILLAGE OF TEQUESTA BUDGETS FISCAL YEAR 1990/91 EXHIBIT "A" ADOPTED SEPTEMBER 27, 1990 t VILLAGE OF TEQUESTA, FLORIDA BUDGETS FISCAL YEAR 1989/1990 TABLE OF CONTENTS PAGE GENERAL FUND General Fund Revenues GFR 1 -3 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 W ATER DEPARTMENT ENTERPRISE FUND INTERNAL FUNDS REVENUE FUND Revenues and Distribution of Revenues WDR -1 Operation and Maintenance Fund Expenditures Pumping and Storage Division WDE 1 -2 Distribution Division WDE 2 Administration & Office Division WDE 2 -3 Sinking Fund Debt Service Expenditures WDE 4 Capital Improvement Projects WDE 4 VILLAGE OF TEQUESTA BUDGETS FISCAL YEAR 1990/1991 TENTATIVE PROPOSED MILLAGE RATE 5.4085 ROLLED -BACK MILLAGE RATE 5.4086 PRIOR YEAR MILLAGE RATE 6.1828 PROPOSED MILLAGE RATE INCREASE OVER THE PRIOR YEAR ROLLED -BACK RATE -0- PROPOSED MILLAGE RATE DECREASE UNDER THE PRIOR YEAR MILLAGE RATE 12.5% DOLLAR DECREASE PER THOUSAND DOLLAR TAXABLE VALUE .7743 BUDGET HEARING SCHEDULE FIRST PUBLIC HEARING THURSDAY, SEPTEMBER 13, 1990 7:00 P.M., VILLAGE HALL SECOND AND FINAL PUBLIC HEARING THURSDAY, SEPTEMBER 27, 1990 7:00 P.M., VILLAGE HALL is VILLAGE OF TEQUESTA GENERAL FUND BUDGET . 1990 -1991 SOURCE OF REVENUE GENERAL FUND TAXES Current Ad Valorem $1,808,882 Delinquent Ad Valorem 2,500 TOTAL $1,811,382 LICENSES, PERMITS 6 FEES Building Permits $ 148,000 Other Fees- Building Department 6,000 Alarm Permits 1,750 Special Truck Permits 750 TOTAL $ 156,500 STATE SHARED REVENUES GENERAL GOVERNMENT Cigarette Tax $ 15,700 Alcoholic Beverage Licenses 8,000 Local Government Half -Cent Sales Tax 229,330 Comprehensive Planning Assistance 0 TOTAL $ 253,030 TRANSPORTATION Local Option Gas Tax (.06 cents) $ 107,000 TOTAL $ 107,000 PHYSICAL ENVIRONMENT Recycling Reimbursements $ 5,000 TOTAL $ 5,000 SHARED REVENUES OTHER LOCAL UNITS County -Wide Registrations $ 25,000 TOTAL $ 25,000 GFR -1 r CHARGES FOR SERVICES GENERAL GOVERNMENT Zoning Fees $ 3,300 Sale of Maps and Publications 650 Certifications and Copies 900 TOTAL $ 4,850 PUBLIC SAFETY Building Inspection Service $ 4,500 Municipal Police Academy 2,650 TOTAL $ 7,150 PHYSICAL ENVIRONMENT Garbage /Solid Waste Collection Fees $ 237,500 Recycling Fees 32,725 TOTAL $ 270,225 CULTURE & RECREATION Parks and Recreation $ 2,000 Public Works Service to Jupiter Inlet Colony 0 TOTAL $ 2,000 FINES AND FORFEITURES Court Fines $ 40,000 Parking Ticket Fees 750 TOTAL $ 40,750 MISCELLANEOUS REVENUES Interest Earnings $ 75,000 Other Miscellaneous Revenue 3,000 Police Department Sales (Abandoned Bicycles, etc.) 200 TOTAL $ 78,200 Is NON - GOVERNMENTAL Inter -Fund Transfers Improvement Bond Revenue Fund $ 800,000 TOTAL $ 800,000 GFR -2 INTRA- GOVERNMENTAL SERVICES Administrative Management (Water Department) $ 105,000 TOTAL REVENUES $3,666,087 FUND BALANCE 10/01/90 $ 598,440 TOTAL REVENUES AND FUND BALANCE $4,264,527 GFR -3 EXPENDITURES . GENERAL GOVERNMENT LEGISLATIVE COUNCIL OPERATING EXPENSES Travel and Per Diem $ 14,900 Miscellaneous 500 Books, Publications and Dues 3,450 TOTAL $ 18,850 DEPARTMENT TOTAL $ 18,850 EXECUTIVE VILLAGE MANAGER PERSONAL SERVICE Salaries and Wages $ 129,715 . FICA Taxes 10,325 Retirement Contributions 21,575 Life and Health Insurance 17,195 Worker's Compensation Insurance 890 Deferred Compensation Retirement Plan 3,320 TOTAL $ 183,020 OPERATING EXPENSES Travel and Per Diem $ 8 ► 970 Office Machine Maintenance 2,375 Miscellaneous 210 Office Supplies 2,625 Books, Publications and Dues 1,545 Personnel Training 400 TOTAL $ 16,125 GFE -1 i CAPITAL OUTLAY Machinery and Equipment $ 525 i TOTAL $ 525 DEPARTMENT TOTAL $ 199,670 ADMINISTRATIVE FINANCIAL ADMINISTRATION RECORDS MANAGEMENT AND ELECTIONS PERSONAL SERVICE Salaries and Wages $ 98,100 FICA Taxes 7,585 Retirement Contributions 15,615 Life and Health Insurance 11,800 Worker's Compensation Insurance 665 TOTAL $ 133,765 OPERATING EXPENSES Codification 2,000 • Recording Secretary Services 8,000 Accounting and Auditing Service 23,625 Computer Program Services 1,500 Election Expense 2,000 Legal Advertising 8,000 Travel and Per Diem 2,000 Office Machine Maintenance 4,175 Miscellaneous 400 Office Supplies 3,000 Books, Publications and Dues $ 400 TOTAL $ 56,925 CAPITAL OUTLAY Machinery and Equipment $ 500 TOTAL $ 500 DEPARTMENT TOTAL $ 191,190 LEGAL COUNSEL OPERATING EXPENSES Legal Services $ 70,000 DEPARTMENT TOTAL. $ 70,000 GFE -2 1 / COMPREHENSIVE PLANNING AND ZONING OPERATING EXPENSES PLANNING SERVICES Site Plan Review $ 6,000 Miscellaneous Planning Service 19,000 Mapping Service 3,500 Printing and Binding 300 DEPARTMENT TOTAL $ 28,800 OTHER GENERAL GOVERNMENT GENERAL GOVERNMENT ADMINISTRATION PERSONAL SERVICES Health & Life Insurance $ 2,425 Unemployment Compensation Insurance 1,000 Employee Recognition Program 1,800 Employee Assistance Program 1,400 Employee Reimbursement Program 11000 TOTAL $ 7,625 OPERATING EXPENSES Travel and Per Diem $ 630 Communication Service 3,675 Transportation and Postage 5,700 Utility Services 7,875 Equipment Leases 7,475 Fire Hydrant Rents 11,400 General Insurance 25,000 Building Maintenance 9,450 Printing & Binding 525 Miscelleous 2.625 Village Newsletter 6,830 Office Supplies 6,150 Books, Publications and Dues 1,575 TOTAL $ 88,910 CAPITAL OUTLAY Office Machines and Equipment $ 3,600 ' TOTAL S 3,600 GRANTS AND AIDS Other Government Organizations $ 0 TOTAL $ 0 GFE -3 NON - GOVERNMENTAL INTER -FUND TRANSFERS . Capital Improvement Fund $ 173,250 TOTAL $ 173,250 DEPARTMENT TOTAL $ 273,385 TOTAL GENERAL GOVERNMENT $ 781,895 PUBLIC SAFETY LAW ENFORCEMENT POLICE DEPARTMENT ADMINISTRATIVE DIVISION PERSONAL SERVICE Salaries and Wages $ 164,025 FICA Taxes 12,550 Retirement Contributions 39,575 Life and Health Insurance 17,510 Worker's Compensation Insurance 14,110 TOTAL $ 247,770 OPERATING EXPENSES Travel and Per Diem $ 2,700 Communication Service 1,500 Equipment Leases 435 Office Machine Maintenance 1,910 Insurance 22,150 Vehicle Maintenance 1,560 Printing and Binding 485 Miscellaneous 1,100 Office Supplies 760 Gas and Oil 1,500 Uniforms and Equipment 2,515 Miscellaneous Equipment 900 Video Supplies 100 Books, Publications and Dues 535 Personnel Training 3,130 TOTAL $ 41,280 ' CAPITAL OUTLAY Machinery 6 Equipment $ 5,000 TOTAL $ 5,000 DIVISION TOTAL $ 294,050 GFE -4 COMMUNICATION DIVISION PERSONAL SERVICE Salaries and Wages $ 78,725 Overtime Wages 4,700 FICA Taxes 6,330 Retirement Contributions 13,165 Life and Health Insurance 13,135 Worker's Compensation Insurance 535 TOTAL $ 116,590 OPERATING EXPENSES Communication Service $ 2,300 Office Machine Maintenance 825 Communication Equipment Maintenance 2,300 Printing and Binding 50 Miscellaneous 300 Office Supplies 300 Uniforms and Equipment 2,230 Miscellaneous Equipment 300 Books /Publications and Dues 215 Personnel Training 200 TOTAL $ 9,020 CAPITAL OUTLAY Machinery and Equipment $ 10,000 TOTAL $ 10,000 DIVISION TOTAL $ 135,610 INVESTIGATIVE SERVICES DIVISION PERSONAL SERVICE Salaries and Wages $ 69,780 Overtime Wages 1,800 FICA Taxes 5,480 Retirement Contributions 18,265 Life and Health Insurance 6,470 Worker's Compensation Insurance 6,285 • TOTAL $ 108,080 GFE -5 i OPERATING EXPENSES Travel and Per Diem $ 600 . Communication Service 1,000 Equipment Leases 315 Office Machine Maintenance 600 Vehicle Maintenance 1,850 Printing and Binding 100 300 Miscellaneous Office Supplies 775 2,000 Gas and Oil Uniforms and Equipment 1,670 Miscellaneous Equipment 275 Video Supplies 780 Books, Publications and Dues 210 1,000 Personnel Training TOTAL $ 11,475 CAPITAL OUTLAY Machinery and Equipment $ 1,100 TOTAL $ 1 DIVISION TOTAL $ 120,655 PATROL DIVISION PERSONAL SERVICES Salaries and Wages $ 352,810 Overtime Wages 20,200 FICA Taxes 28,535 Retirement Contributions 95,175 Life and Health Insurance 51,985 Worker's Compensation Insurance 32,775 TOTAL $ 581,480 OPERATING EXPENSES Travel and Per Diem $ 1,0 60 Communication Service 600 Office Machine Maintenance 575 General Maintenance 1,50 Vehicle Maintenance 10,4450 Printing and Binding 750 1,700 Miscellaneous Office Supplies ,000 Gas and Oil 244,000 Uniforms and Equipment 7,500 Miscellaneous Equipment 2,910 Video Supplies 1,050 Books, Publications and Dues 265 4,650 Personnel Training TOTAL $ 58,850 GFE -6 CAPITAL OUTLAY Machinery and Equipment $ 34,900 TOTAL $ 34,900 DIVISION TOTAL $ 675,230 DEPARTMENT TOTAL $1,225,545 PROTECTIVE INSPECTIONS BUILDING DEPARTMENT ADMINISTRATIVE DIVISION PERSONAL SERVICE Salaries and Wages $ 81,815 FICA Taxes 6,485 Retirement Contributions 13,005 Life and Health Insurance 11,900 Worker's Compensation Insurance 560 TOTAL $ 113,765 OPERATING EXPENSES Computer Program Services $ 550 Legal Advertising 4,000 Secretarial Services 10,200 Travel and Per Diem 4,000 Communication Service 1,885 Office Machine Maintenance 1,360 Printing and Binding 800 Miscellaneous 210 Office Supplies 2,350 Microfilm Ser /Supplies 630 Books, Publications and Dues 600 Personnel Training 1,000 TOTAL $ 27,585 CAPITAL OUTLAY Office Machinery and Equipment $ 2,000 TOTAL $ 2,000 DIVISION TOTAL $ 143,350 GFE -7 i INSPECTION AND COMPLIANCE DIVISION • PERSONAL SERVICE Salaries and Wages $ 47,725 FICA Taxes 3,665 Retirement Contributions 7,625 Life and Health Insurance 7,550 Workers Comp. Insurance 4,220 TOTAL $ 70,785 OPERATING EXPENSES Travel and Per Diem $ 1,800 Insurance 1,880 Vehicle Maintenance 1,200 Miscellaneous 500 Office Supplies 400 Gas and Oil 1,000 TOTAL $ 6,780 DIVISION TOTAL $ 77,565 DEPARTMENT TOTAL $ 220,915 CIVIL PREPAREDNESS EMERGENCY JUID DISASTER RELIEF OPERATING EXPENSES Civil Defense $ 790 Disaster Relief 1,000 TOTAL $ 1,790 CAPITAL OUTLAY Operating Expenses S 2,500 TOTAL $ 2,500 DIVISION TOTAL $ 4,290 DEPARTMENT TOTAL $ 4,290 • ?MULTI- SERVICE TAXING UNIT FIRE PROTECTION AND EMERGENCY MEDICAL SERVICE OPERATING EXPENSES Fire Rescue Service $ 573,925 DEPARTMENT TOTAL $ 573,925 TOTAL PUBLIC SAFETY $2,024,675 GFE -8 r, r � PHYSICAL ENVIRONMENT GARBAGE /SOLID WASTE DISPOSAL . OPERATING EXPENSES Recycling Service $ 32,725 Refuse Service 237,500 Recycling Uncollectables 2,000 Solid Waste Uncollectables 7,500 Uniforms and Equipment 5,000 DEPARTMENT TOTAL $ 284,725 TRANSPORTATION PUBLIC WORKS DEPARTMENT PUBLIC WORKS DIVISION PERSONAL SERVICE Salaries and Wages $ 117,500 Overtime Wages 750 FICA Taxes 9,280 Retirement Contributions 18,850 Life and Health Insurance 16,905 Worker's Compensation Insurance 9,065 TOTAL $ 172,350 OPERATING EXPENSES Engineering Services $ 19,950 Contractural Services 50,100 Travel and Per Diem 2,600 Communication Service 950 Utility Services 20,000 Street Lighting 22,000 Insurance 6,000 FEC Lease 980 General Maintenance 31,600 Vehicle Maintenance 1,575 Drainage Maintenance 25,000 Pathway Maintenance 2,000 Miscellaneous 500 Gas and Oil 1,500 Small Tools and Equipment 1,000 Uniforms and Equipment 1,200 • Road Materials and Supplies 2,500 Road Signs 3,000 Books, Publications and Dues $ 275 TOTAL $ 192,730 GFE -9 � s CAPITAL OUTLAY Machinery and Equipment $ 28,000 • Steetscape Trees 21,000 TOTAL $ 49,000 DIVISION TOTAL $ 414,080 HEALTH SERVICES MOSQUITO CONTROL PERSONAL SERVICE Salaries and Wages $ 1,300 TOTAL $ 1,300 OPERATING EXPENSES Machinery and Equipment Maintenance $ 400 Miscellaneous 50 Gas and Oil 75 Insecticides 2,000 Flushing Solutions 150 Mosquito Testing Supplies 250 Personnel Training 900 TOTAL $ 3,825 DIVISION TOTAL $ 5,125 DEPARTMENT TOTAL $ 419,205 CULTURE AND RECREATION PARK AND RECREATION. DEPARTMENT FACILITIES MAINTENANCE DIVISION PERSONAL SERVICE Salaries and Wages $ 48,725 Overtime Wages 400 FICA Taxes 3,760 Retirement Contributions 7,815 Life and Health Insurance 2,560 Worker's Compensation Insurance 1,950 TOTAL $ 65,210 GFE -10 r- OPERATING EXPENSES Contractural Services S 6,885 • Travel and Per Diem 1,500 Communication Service 400 Utility Service 11,500 Insurance 4,000 General Maintenance 14,700 Vehicle Maintenance 300 Field Maintenance 4,000 Miscellaneous 500 Office Supplies 250 Gas and Oil 425 Small Tools and Equipment 1,200 Book, Publications and Dues 275 TOTAL $ 45,935 CAPITAL OUTLAY Machinery and Equipment $ 3,500 Playground and Park Equipment 3,500 TOTAL $ 7,000 DIVISION TOTAL $ 118,145 YOUTH PROGRAMS DIVISION OPERATING EXPENSES Recreation Contracts (Summer Employees) $ 3,885 Program Expense 600 TOTAL $ 4,485 GRANTS AND AIDS Aid to Community Organization (JTAA) $ 7,350 Aid to Other Gov't. Org.(Jupiter Fire Works) 1,575 TOTAL $ 8,925 DIVISION TOTAL $ 13,410 DEPARTMENT TOTAL $ 131,555 . TOTAL GENERAL FUND EXPENDITURES $3,642,055 FUND BALANCE 9/30/91 $ 622,472 TOTAL EXPENDITURES AND FUND BALANCE $4,264,527 GFE -11 1 IMPROVEMENT BOND REVENUE FUN i REVENUE FRANCHISE FEES • Electricity $ 245,000 Telephone 7,450 Gas 250 Cable T.V. 25 0 ,000 TOTAL $ 277,700 UTILITY SERVICE TAX Electricity $ 280,000 Telephone 51,000 Water 45,000 Propane 7,500 TOTAL $ 383,500 OTHER REVENUES Village Occupational Licenses $ 73,500 State Revenue Sharing 129,245 TOTAL $ 202,745 TOTAL REVENUES $ 863,945 FUND BALANCE 10/01/90 $ 25,705 TOTAL REVENUES AND FUND BALANCE $ 889,650 EXPENDITURES NON - GOVERNMENTAL INTER -FUND TRANSFERS TO General Fund $ 800,000 I.B.R. Sinking Fund 80,000 TOTAL EXPENDITURES $ 880,000 FUND BALANCE 9/30/91 $ 9,650 • TOTAL EXPENDITURES AND FUND BALANCE $ 889,650 IBRF -1 Z.B.R. SINKING FUN 1 REVENUE MISCELLANEOUS • Interest on Investments S 7,500 NON - GOVERNMENTAL INTER -FUND TRANSFERS FROM Improvement Bond Revenue Fund $ 80,000 TOTAL REVENUE $ 87,500 FUND BALANCE 10/01/90 $ 31,903 TOTAL REVENUE AND FUND BALANCE $ 119,403 EXPENDITURES DEBT SERVICE Bond Principle (79 Series) $ 30,000 Bond Interest 57,090 Other Debt Service Expenses 775 . TOTAL EXPENDITURES $ $ 7,865 FUND BALANCE 9/30/91 $ 31,538 TOTAL EXPENDITURES AND FUND BALANCE S 119,403 IBRSF -1 CAPITAL IMPROVEMENT FUN REVENUES INTER - GOVERNMENTAL Interest Income 4,000 NON - GOVERNMENTAL INTER -FUND TRANSFERS FROM General Fund $ 173,250 Water Enterprise Fund 57,750 TOTAL REVENUE $ 235,000 FUND BALANCE 10/01/90 $ 53,149 TOTAL REVENUE AND FUND BALANCE $ 288,149 EXPENDITURES CAPITAL OUTLAY IMPROVEMENT PROJECTS TRANSPORTATION ROAD AND STREET IMPROVEMENTS Cypress Drive Drainage $ 25,000 Beach Road Landscape 7,000 Seabrook Drainage 50,000 Sign County Road 707 11,000 U.S. Highway One Medians 5,000 Shay Place Street Improvement 17,000 Tequesta Drive Bridge Improvement 30,000 Contingencies 50,000 Transfer to Water Fund for Centralized Garage 37,000 TOTAL $ 232,000 GENERAL GOVERNMENT Public Safety Facility $ 25,000 TOTAL $ 25,000 TOTAL EXPENDITURES $ 257 9 000 FUND BALANCE 9/30/91 $ 31,149 TOTAL EXPENDITURES AND FUND BALANCE $ 288,149 CIF -1 WATER DEPARTMENT ENTERPRISE FUND REVENUE FUND REVENUE OPERATING REVENUE Water Sales $1,880,400 Connection Charges 15,000 Fire Hydrant Rents 11,400 Other Miscellaneous 0 TOTAL $1,906,800 NON- OPERATING REVENUE Interest Earned on Investments $ 100,000 TOTAL REVENUE $2,006,800 DISTRIBUTION OF REVENUES INTRA -FUND Operation and Maintenance Fund $1,442,795 Sinking Fund 187,240 Bond Amortization Account (2007 Bonds) 125,000 Renewal and Replacement Fund 49,300 Retained Earnings Account 144,715 TOTAL $1,949,050 INTER -FUND TRANSFERS General Fund $ 57,750 TOTAL DISTRIBUTION OF REVENUES $2,006,800 WDR -1 EXPENDITURES OPERATION AND MAINTENANCE FUND PUMPING AND STORAGE DIVISION PERSONAL SERVICE Salaries and Wages $ 98,885 Overtime Wages 4,000 FICA Taxes 7,730 Retirement Contributions 16,065 Life and Health Insurance 10,650 Worker's Compensation Insurance 5,010 TOTAL $ 143,340 OPERATING EXPENSES Water Monitoring Service $ 10,000 Water Analysis and Sampling 5,000 Communication Service 1,200 Utility Service 83,000 Insurance 14,430 Vehicle Maintenance 1,000 Building Maintenance 5,000 Well Abandonment -o Water Storage Tank Maintenance 5,000 Water System Maintenance 31,500 Miscellaneous 300 Office Supplies 400 Gas and Oil 1,725 Water Purchased 527,425 Chemicals 30,000 Laboratory Supplies 1,500 Small Tools and Equipment 1,000 Diesel Fuel 600 Uniforms and Equipment 700 TOTAL $ 719,780 DIVISION TOTAL $ 863,120 WDE -1 , DISTRIBUTION DIVISION PERSONAL SERVICE Salaries and Wages $ 110,715 Overtime Wages 5,000 FICA Taxes 8,885 Retirement Contributions 18,455 Life and Health Insurance 20,470 Worker's Compensation Insurance 6,895 TOTAL $ 170,390 OPERATING EXPENSES Insurance $ 8,560 Vehicle Maintenance 6,000 Water System Maintenance 18,800 Connection Charges 10,000 Miscellaneous 200 Gas and Oil 2,875 Small Tools 600 Uniforms and Equipment 750 . TOTAL $ 47,785 DIVISION TOTAL $ 218,175 ADMINISTRATION AND OFFICE DIVISION PERSONAL SERVICE Salaries and Wages $ 88,750 FICA Taxes 6,975 Retirement Contributions 14,090 Life and Health Insurance 15,060 Worker's Compensation Insurance 605 Unemployment Compensation Insurance 1,000 Employee Recognition Program 700 Employee Assistance Program 600 Employee Education Reimbursement 1,000 TOTAL $ 128,780 WDE -2 OPERATING EXPENSES Personnel Services $ 1,000 Legal Services 10,735 Engineering Services 30,000 Accounting and Auditing Services 25,725 Computer Programing Services 5,000 Mapping Service 1,000 Travel and Per Diem 4,600 Communication Service 2,800 Transportation and Postage 8,560 Utility Service 7,725 FEC Lease 1,600 Equipment Leases 3,900 Office Machine Maintenance 4,500 Insurance 4,750 Building Facility Maintenance 500 Miscellaneous 300 License and Fees 1,750 Administrative Management 108,000 Office Supplies 6,775 Books, Publications and Dues 2,000 Personnel Training 1,500 TOTAL $ 232,720 DIVISION TOTALS $ 361,500 TOTAL OPERATING EXPENSES $1,442,795 WDE -3 REVENUE FUND DEBT SERVICE '85 SERIES REFUNDING BONDS DEBT SERVICE EXPENSE Bond Principal $ 90,000 Bond Interest 94,240 Bond Amortization (2007 Year Bond) 125,000 Other Debt Service Expenses 3,000 TOTAL $ 312 NON - GOVERNMENTAL INTER -FUND TRANSFERS TRANSFERS TO: Capital Improvement Fund $ 57,750 TOTAL $ 57,750 TOTAL OPERATING, DEBT SERVICE & NON - GOVERNMENTAL EXPENSES $1,812,785 CAPITAL OUTLAY SYSTEM IMPROVEMENTS RENEWAL AND REPLACEMENT FUND Equipment Replacement $ 49,300 TOTAL $ 49 CAPITAL IMPROVEMENT FUND Old Dixie W /Main Relocation 74,000 Old Dixie W /Main Conflicts 86,000 TOTAL $ 160,000 RETAINED EARNINGS ACCOUNT Well #24 Improvement Project 260,000 Centralized Garage 540,000 Well #25 W /Crossing 405,000 Storage Tank 3MG 750,000 Well #26 W /Peninsula 162,750 Well #27 W /Peninsula 162,750 TOTAL $2,280,500 TOTAL CAPITAL OUTLAY EXPENDITURES $2,489,800 WDE -4