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04 2025 Operating Budget vs 10 Complete
101 204 211 220 236 238 240 244 246 256 260 265 270 GENERAL FUND COMMUNITY REINVESTMENT CONSERVATION TRUST LARIMER COUNTY OPEN SPACE EMERGENCY RESPONSE COMMUNITY CENTER WILDFIRE MITIGATION TRAILS TRAILS EXTENSION PARKING SERVICES STREET STORMWATER WORKFORCE HOUSING LODGING TAX $25,773,474 $896,897 $41,000 $595,000 $0 $0 $411,401 $0 $1,271,390 $859,750 $2,102,717 $1,279,916 $5,375,000 25,531,674 1,193,895 20,000 862,728 46,836 0 411,401 227,000 1,180,288 870,198 2,329,226 1,786,722 5,367,065 241,800 (296,998)21,000 (267,728)(46,836)0 0 (227,000)91,102 (10,448)(226,509)(506,806)7,935 7,762,563 1,796,999 85,783 579,885 249,696 (0)435 230,140 1,864 233,160 1,934,880 629,965 1,013,495 26,000 0 0 0 0 0 0 0 0 0 0 0 0 $8,030,363 $1,500,001 $106,783 $312,157 $202,860 ($0)$435 $3,140 $92,966 $222,713 $1,708,371 $123,159 $1,021,430 502 503 505 606 612 625 635 645 650 POWER AND COMMUNICA TIONS WATER WORKFORCE HOUSING LINKAGE IMPACT FEE MEDICAL INSURANCE FLEET INFORMATION TECHNOLOGY VEHICLE REPLACEMENT RISK MANAGEMENT FACILITIES MANAGEMENT TOTAL $26,432,847 $6,993,500 $752,000 $4,438,676 $978,153 $1,213,483 $804,473 $675,192 $1,683,377 $82,578,246 29,916,466 10,955,910 752,000 4,790,000 928,821 1,304,233 552,600 673,749 1,673,811 91,374,622 (3,483,619)(3,962,410)0 (351,324)49,332 (90,750)251,873 1,443 9,566 (8,796,376) 11,809,410 10,232,434 36,199 1,839,197 374,066 538,978 1,645,229 4,428 0 40,998,806 433,587 123,023 0 0 0 0 0 0 0 582,610 $8,759,378 $6,393,047 $36,199 $1,487,873 $423,399 $448,228 $1,897,102 $5,871 $9,566 $32,785,040 TOWN OF ESTES PARK 2025 PROPOSED BUDGET RECAP OF BUDGET ALL FUNDS Revenues Expenses Net Estimated Beginning Fund Balance, 1/1/25 Add Back Reserves included in Budgeted Expenses Estimated Ending Fund Balance, 12/31/25 Revenues Expenses Net Estimated Beginning Fund Balance, 1/1/25 Add Back Reserves included in Budgeted Expenses Estimated Ending Fund Balance, 12/31/25 9/27/2024 4:48 PM 2025 Operating Budget vs 10.xlsx 2025 PROPOSED OPERATING BUDGET Page 1 of 115 add new funds 101 204 211 220 236 238 240 244 246 256 260 265 270 GENERAL FUND COMMUNITY REINVESTMENT CONSERVATION TRUST LARIMER COUNTY OPEN SPACE EMERGENCY RESPONSE COMMUNITY CENTER WILDFIRE MITIGATION TRAILS TRAILS EXTENSION PARKING SERVICES STREET STORMWATER WORKFORCE HOUSING LODGING TAX $8,030,363 $1,500,001 $106,783 $312,157 $202,860 ($0)$435 $3,140 $92,966 $222,713 $1,708,371 $123,159 $1,021,430Estimated Ending Fund Balance, 12/31/2025 Budgeted Reserves *** Pkg Garage Maint Reserve 101,000 - - - - - - - - - - - - Childcare Reserve 10,159 - - - - - - - - - - - - Workforce Housing Reserve 882,186 - - - - - - - - - - - - Facility and Employee Housing Reserve - - - - - - - - - - - - - Capital Reserve - 1,500,000 - - - - - - - - - - - Restr Donations 72,895 - - - - - - - - - - - - Nonspendable Prepaids 15,909 - - - - - - - - - - - - Equipment Reserve - - - - - - - - - - - - - Policy 660 Fund Balance Reserves 6,843,367 - - - - - - - - - - - - Total Reserved Fund Balance 7,925,515 1,500,000 - - - - - - - - - - - Unreserved Budgetary Fund Balance 12/31/2025 $104,848 $0 $106,783 $312,157 $202,860 ($0)$435 $3,140 $92,966 $222,713 $1,708,371 $123,159 $1,021,430 502 503 505 606 612 625 635 645 POWER AND COMMUNICATIONS WATER WORKFORCE HOUSING LINKAGE IMPACT FEE MEDICAL INSURANCE FLEET INFORMATION TECHNOLOGY VEHICLE REPLACEMENT RISK MANAGEMENT TOTAL $8,759,378 $6,393,047 $36,199 $1,487,873 $423,399 $448,228 $1,897,102 $5,871 $32,775,473Estimated Ending Fund Balance, 12/31/2025 Budgeted Reserves *** Pkg Garage Maint Reserve - - - - - - - - 101,000 Childcare Reserve - - - - - - - - 10,159 Workforce Housing Reserve - - - - - - - - 882,186 Facility and Employee Housing Reserve - - - - - - - - - Capital Reserve - - - - - - - - 1,500,000 Restr Donations - - - - - - - - 72,895 Nonspendable Prepaids - - - - - - - - 15,909 Equipment Reserve 1,952,641 862,901 - - - - 1,897,102 - 4,712,644 Policy 660 Fund Balance Reserves 5,584,885 1,663,612 - 1,034,377 92,882 100,000 - - 15,319,124 Total Reserved Fund Balance 7,537,526 2,526,513 - 1,034,377 92,882 100,000 1,897,102 - 22,613,917 Unreserved Budgetary Fund Balance 12/31/2025 $1,221,852 $3,866,534 $36,199 $453,496 $330,517 $348,228 $0 $5,871 $10,161,557 *** These miscellaneous reserves include current year additions to the reserves budgeted as expenses plus amounts accumulated in prior years. The current year additions are added back to fund balance since these appropriations are budget management accounts and are merely changes to reserved fund balances. TOWN OF ESTES PARK 2025 PROPOSED BUDGET RECAP OF BUDGETED RESERVES ALL FUNDS 2025 PROPOSED OPERATING BUDGET Page 2 of 115 #204 COMMUNITY REINVESTMENT FUND #502 POWER & COMMUN- ICATIONS FUND #503 WATER FUND Description Account # (if applicable) Project (if applicable) Facility and Employee Housing Reserve Parking Garage Maint Reserve Childcare Reserve Workforce Housing Reserve Capital Reserve Equipment Reserve Equipment Reserve Balance 12-31-2022 -$ 36,000$ -$ 482,186$ -$ 2,392,846$ 833,458$ Ending Reserve Balance 12-31-2023 500,000$ 49,000$ 82,582$ 882,186$ 819,900$ 2,902,350$ 954,764$ Ending Reserve Balance 12-31-2023 500,000 49,000 82,582 882,186 819,900 2,902,350 954,764 2024 Budgeted Additions to Reserves **fund chg to 650 in 2025**FACILITY/EMPL HSNG RESERV 101-1700-417.37-96 FACRSV 750,000 MAINTENANCE RESERVE 101-1700-417.37-99 PKGRES 26,000 CHILDCARE RESERVES 101-1900-419.37-97 CHCARE - WORKFORCE HSNG RESERVES 101-1945-419.37-98 WFHRES - CAPITAL RESERVES CONTRIB 204-5400-544.37-95 CAPRES - WRKFCE/HSNG LODGING TAX 270-0000-316.10-00 - FUTURE VEHICLE PURCHASE 502-6501-560.25-44 433,650 FUTURE VEHICLE PURCHASE 503-6300-540.25-44 121,306 2024 Budgeted Use of Reserves Childcare Assistance Prog 101-1900-419.29-75 CHCARE (72,423) BUILDING REMODELING 204-5400-544.32-22 MUSADD (600,000) WAYFINDING SIGNAGE 204-5400-544.35-63 WAYFND (115,105) OTHER EQUIPMENT 502-7001-580.33-98 REELTR (48,000) OTHER EQUIPMENT 502-7001-580.33-98 93313C (43,492) OTHER EQUIPMENT 502-7001-580.33-98 93345 (83,217) OTHER EQUIPMENT 502-7001-580.33-98 93328B (39,666) OTHER EQUIPMENT 502-7001-580.33-98 93338B (83,217) OTHER EQUIPMENT 502-7001-580.33-98 93319C (9,354) TRUCKS 502-7001-580.34-42 93349 (30,000) TRUCKS 502-7001-580.34-42 93331C (500,000) TRUCKS 502-7001-580.34-42 93341A (300,000) TRUCKS 503-7000-580.34-42 90399 (120,000) Trucks 503-7000-580.34-42 90383 (35,711) Trucks 503-7000-580.34-42 90310B (18,504) Trucks 503-7000-580.34-42 9036B (76,977) EMPLOYEE HOUSING 204-5400-544.32-23 179ST (1,250,000) Projected Ending Reserve Balance 12-31-2024 - 75,000 10,159 882,186 104,795 2,199,054 824,878 #101 GENERAL FUND TOWN OF ESTES PARK RESERVE ACCOUNT BUDGETED ACTIVITY ALL FUNDS 2025 PROPOSED BUDGET 2025 PROPOSED OPERATING BUDGET Page 3 of 115 #204 COMMUNITY REINVESTMENT FUND #502 POWER & COMMUN- ICATIONS FUND #503 WATER FUND Description Account # (if applicable) Project (if applicable) Facility and Employee Housing Reserve Parking Garage Maint Reserve Childcare Reserve Workforce Housing Reserve Capital Reserve Equipment Reserve Equipment Reserve #101 GENERAL FUND TOWN OF ESTES PARK RESERVE ACCOUNT BUDGETED ACTIVITY ALL FUNDS 2025 PROPOSED BUDGET Projected Ending Reserve Balance 12-31-2024 - 75,000 10,159 882,186 104,795 2,199,054 824,878 2025 Budgeted Additions to Reserves MAINTENANCE RESERVE 101-3100-431.37-99 26,000 CHILDCARE RESERVES 101-1900-419.37-97 CHCARE - WORKFORCE HSNG RESERVES 101-1945-419.37-98 WFHRES - CAPITAL RESERVES CONTRIB 204-5400-544.37-95 CAPRES 1,500,000 FUTURE VEHICLE PURCHASE 502-6501-560.25-44 433,587 FUTURE VEHICLE PURCHASE 503-6300-540.25-44 123,023 2025 Budgeted Use of Reserves Childcare Assistance Prog 101-1900-419.29-75 CHCARE - BUILDING REMODELING 204-5400-544.32-22 MUSADD - WAYFINDING SIGNAGE 204-5400-544.35-63 WAYFND - OTHER EQUIPMENT 502-7001-580.33-98 - TRUCKS 502-7001-580.34-42 (680,000) TRUCKS 503-7000-580.34-42 90398 (85,000) TOWN HALL PUBLIC RESTROOM REM204-5400-544.32-22 (104,795) Projected Ending Reserve Balance 12-31-2025 - 101,000 10,159 882,186 1,500,000 1,952,641 862,901 2025 PROPOSED OPERATING BUDGET Page 4 of 115 General Conservation Open Emergency Community Wildfire Trails Parking Fund Trust Space Response Center Mitigation Trails Extension Services 101 211 220 236 238 240 244 246 256 REVENUE Operating revenues Taxes 19,982,376$ -$ -$ -$ -$ 411,401$ -$ 571,390$ -$ Licenses and permits 928,800 - - - - - - - 22,000 Intergovernmental 428,425 41,000 550,000 - - - - 700,000 - Charges for services 867,765 - - - - - - - 798,250 Fines and forfeitures 19,000 - - - - - - - 39,000 Rental income 238,950 - - - - - - - - Investment income 550,000 - 45,000 - - - - - - Donations 36,000 - - - - - - - - Miscellaneous 827,158 - - - - - - - 500 Total Operating Revenues 23,878,474 41,000 595,000 - - 411,401 - 1,271,390 859,750 Other sources Transfers-In from other funds 1,895,000 - - - - - - - - Sale of assets - - - - - - - - - Financing proceeds - - - - - - - - - TOTAL REVENUES 25,773,474 41,000 595,000 - - 411,401 - 1,271,390 859,750 EXPENDITURES Operating expenditures Source of supply - - - - - - - - - Personnel 13,278,233 - 127,728 - - - - 107,288 183,802 Operations & maintenance 11,330,544 20,000 115,000 - - 411,401 - - 657,896 Total Operating Expenditures 24,608,777 20,000 242,728 - - 411,401 - 107,288 841,698 Other uses Debt service - - - 46,836 - - - - - Capital 26,000 - 620,000 - - - 227,000 1,073,000 28,500 Transfers-out to other funds 896,897 - - - - - - - - Contingency - - - - - - - - - TOTAL EXPENDITURES 25,531,674 20,000 862,728 46,836 - 411,401 227,000 1,180,288 870,198 NET SOURCE (USE) OF FUNDS 241,800 21,000 (267,728) (46,836) - - (227,000) 91,102 (10,448) FUND BALANCES, Beginning 7,762,563 85,783 579,885 249,696 (0) (0) 230,140 1,864 233,160 Reserve increases included in exp. above 26,000 - - - - - - - - FUND BALANCES, End of Year 8,030,363 106,783 312,157 202,860 (0) (0) 3,140 92,966 222,713 TOWN OF ESTES PARK 2025 PROPOSED BUDGET FINANCIAL OVERVIEW Special Revenue Funds ALL FUNDS 2025 PROPOSED OPERATING BUDGET Page 5 of 115 Capital Projects Special Revenue Funds (Cont)FundWorkforce Housing Lodging Community Information Vehicle Risk Facilities Streets Stormwater Tax Reinvestment Medical Fleet Technology Replacement Management 260 265 270 204 606 612 625 635 645 650 2,102,717$ 1,279,916$ 5,375,000$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - - - - - - - - - - - - - - - 400,000 953,153 1,183,483 708,473 675,192 - - - - - - - - - - - - - - - - - - - - 1,683,377 - - - - 100,000 25,000 30,000 96,000 - - - - - - - - - - - - - - - - 3,938,676 - - - - - 2,102,717 1,279,916 5,375,000 - 4,438,676 978,153 1,213,483 804,473 675,192 1,683,377 - - - 896,897 - - - - - - - - - - - - - - - - - - - - - - - - - - 2,102,717 1,279,916 5,375,000 896,897 4,438,676 978,153 1,213,483 804,473 675,192 1,683,377 - - - - - - - - - - 75,755 186,722 138,710 - - 727,490 725,671 - 50,749 455,736 453,471 600,000 4,803,355 - 4,790,000 201,331 458,562 - 623,000 1,173,075 529,226 786,722 4,942,065 - 4,790,000 928,821 1,184,233 - 673,749 1,628,811 - - - 918,895 - - - - - - 1,800,000 1,000,000 - 275,000 - - 120,000 552,600 - 45,000 - - 425,000 - - - - - - - - - - - - - - - - - 2,329,226 1,786,722 5,367,065 1,193,895 4,790,000 928,821 1,304,233 552,600 673,749 1,673,811 (226,509) (506,806) 7,935 (296,998) (351,324) 49,332 (90,750) 251,873 1,443 9,566 1,934,880 629,965 1,013,495 1,796,999 1,839,197 374,066 538,978 1,645,229 4,428 - - - - - - - - - - - 1,708,371 123,159 1,021,430 1,500,001 1,487,873 423,399 448,228 1,897,102 5,871 9,566 TOWN OF ESTES PARK 2025 PROPOSED BUDGET FINANCIAL OVERVIEW Internal Service Funds ALL FUNDS 2025 PROPOSED OPERATING BUDGET Page 6 of 115 Power & Workforce Housing % of Communication Water Linkage Fee Total 502 503 505 Total REVENUE Operating revenues Taxes 205,700$ -$ -$ 29,928,500$ 37.51% Licenses and permits - - 720,000 1,670,800 2.09% Intergovernmental 278,646 - - 1,998,071 2.50% Charges for services 25,924,501 6,423,500 - 37,934,317 47.54% Fines and forfeitures - - - 58,000 0.07% Rental income - - - 1,922,327 2.41% Investment income - 550,000 32,000 1,428,000 1.79% Donations - - - 36,000 0.05% Miscellaneous 24,000 20,000 - 4,810,334 6.03% Total Operating Revenues 26,432,847 6,993,500 752,000 79,786,349 100.00% Other sources Transfers-In from other funds - - - 2,791,897 Sale of assets - - - - Financing proceeds - - - - TOTAL REVENUES 26,432,847 6,993,500 752,000 82,578,246 EXPENDITURES Operating expenditures Source of supply 11,070,000 140,000 - 11,210,000 15.57% Personnel 5,966,990 3,384,629 - 25,409,502 35.29% Operations & maintenance 5,736,138 3,252,843 752,000 35,378,616 49.14% Total Operating Expenditures 22,773,128 6,777,472 752,000 71,998,118 100.00% Other uses Debt service 2,178,092 573,438 - 3,717,261 Capital 3,615,246 3,485,000 - 12,867,346 Transfers-out to other funds 1,350,000 120,000 - 2,791,897 Contingency - - - - TOTAL EXPENDITURES 29,916,466 10,955,910 752,000 91,374,622 NET SOURCE (USE) OF FUNDS (3,483,619) (3,962,410) - (8,796,376) FUND BALANCES, Beginning 11,809,410 10,232,434 36,199 40,998,371 433,587 123,023 - 582,610 FUND BALANCES, End of Year 8,759,378 6,393,047 36,199 32,784,604 TOWN OF ESTES PARK 2025 PROPOSED BUDGET FINANCIAL OVERVIEW ALL FUNDS Enterprise Funds 2025 PROPOSED OPERATING BUDGET Page 7 of 115 Fund/Dept Fund Name 2022 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget 101 GENERAL FUND 25,523,643 24,419,088 24,435,940 25,751,352 25,773,474 25,773,474 25,773,474 204 COMMUNITY REINVESTMENT 6,296,325 6,968,640 8,445,878 1,193,250 1,193,250 896,897 896,897 211 CONSERVATION TRUST 37,662 34,000 39,000 41,000 41,000 41,000 41,000 220 LARIMER COUNTY OPEN SPACE 605,393 928,226 928,226 595,000 595,000 595,000 595,000 236 EMERGENCY RESPONSE 113,191 43,279 43,743 - - - - 238 COMMUNITY CENTER 1,131,816 432,798 437,426 - - - - 240 WILDFIRE MITIGATION - 230,587 231,022 411,401 411,401 411,401 411,401 244 TRAILS 566,074 5,469,956 5,472,270 - - - - 246 TRAILS EXTENSION - 320,258 320,864 571,390 1,271,390 1,271,390 1,271,390 256 PARKING SERVICES 863,770 2,739,250 632,576 859,750 859,750 859,750 859,750 260 STREET 2,728,049 3,508,068 3,521,404 2,102,717 2,102,717 2,102,717 2,102,717 265 STORMWATER - 717,378 718,734 1,279,916 1,279,916 1,279,916 1,279,916 270 WORKFORCE HOUSING LODGING TAX - 5,805,000 5,805,000 5,375,000 5,375,000 5,375,000 5,375,000 502 POWER AND COMMUNICATIONS 22,874,134 26,934,639 28,398,057 26,154,201 26,432,847 26,432,847 26,432,847 503 WATER 7,719,970 25,599,378 25,581,260 6,993,500 6,993,500 6,993,500 6,993,500 505 WORKFORCE HOUSING LINKAGE IMPACT FEE - 715,000 750,610 752,000 752,000 752,000 752,000 606 MEDICAL INSURANCE 3,757,977 4,278,252 4,378,252 4,438,676 4,438,676 4,438,676 4,438,676 612 FLEET 739,961 1,317,468 1,336,468 978,153 978,153 978,153 978,153 625 INFORMATION TECHNOLOGY 941,622 973,608 986,608 1,213,483 1,213,483 1,213,483 1,213,483 635 VEHICLE REPLACEMENT 692,480 627,508 717,508 804,473 804,473 804,473 804,473 645 RISK MANAGEMENT 385,000 530,518 530,518 675,192 675,192 675,192 675,192 650 FACILITIES - - - 1,683,377 1,683,377 1,683,377 1,683,377 TOTAL 74,977,068 112,592,899 113,711,364 81,873,831 82,874,599 82,578,246 82,578,246 TOWN OF ESTES PARK 2025 PROPOSED BUDGET SUMMARY OF ANTICIPATED REVENUE ALL FUNDS 2025 PROPOSED OPERATING BUDGET Page 8 of 115 Fund/Dept Fund Name 2022 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget 101 GENERAL FUND 101-1100 Legislative 319,469 385,746 385,778 472,901 472,901 472,901 472,901 101-1190 Town Attorney 308,307 401,450 385,493 454,088 454,088 454,088 454,088 101-1200 Judicial 67,281 55,267 55,367 35,102 35,102 35,102 35,102 101-1300 Town Administrator's Office 347,736 491,462 483,293 570,059 570,059 570,059 570,059 101-1400 Town Clerk's Office 303,662 569,811 567,395 397,474 397,474 397,474 397,474 101-1500 Finance 627,152 744,277 745,640 860,240 860,240 860,240 860,240 101-1600 Planning 651,656 1,143,852 1,187,310 879,033 879,033 879,033 879,033 101-1700 Facilities 870,739 2,285,629 2,169,600 - - - - 101-1800 Human Resources 196,961 449,342 435,512 410,080 410,080 410,080 410,080 101-1900 Outside Entity Funding 1,560,308 2,099,055 2,166,172 1,623,916 1,623,916 1,623,916 1,623,916 101-1945 Workforce Housing 101,271 - 7,500 - - - - 101-2100 Police - Patrol 4,502,894 5,706,001 5,533,251 5,884,280 5,900,980 5,900,980 5,900,980 101-2155 Police - Communications 1,106,265 1,510,906 1,521,553 1,544,603 1,544,603 1,544,603 1,544,603 101-2175 Police - Support Svcs 375,823 479,955 489,272 483,042 483,042 483,042 483,042 101-2185 Police - Code Enforcement 123,827 205,972 205,972 222,638 222,638 222,638 222,638 101-2300 Building Safety Divison 727,145 750,008 647,155 727,612 727,612 727,612 727,612 101-2400 Engineering 395,112 622,665 619,231 694,448 709,448 709,448 709,448 101-2600 Visitor Center 426,081 624,055 622,094 755,564 755,564 755,564 755,564 101-3100 Streets 1,186,567 1,461,528 1,608,180 1,638,229 1,638,229 1,638,229 1,638,229 101-3175 Stormwater Maintenance 38,530 632,603 632,603 576,475 576,475 576,475 576,475 101-5200 Parks 1,174,861 1,971,658 1,971,658 1,786,444 1,786,444 1,786,444 1,786,444 101-5500 Special Events 2,011,840 3,006,450 2,810,468 3,087,605 3,107,605 3,107,605 3,107,605 101-5600 Transportation 1,269,097 1,016,576 772,881 807,243 807,243 807,243 807,243 101-5690 Parking - - - - - - - 101-5700 Museum 438,167 634,426 631,823 672,001 672,001 672,001 672,001 101-9000 Transfers 6,413,919 4,781,515 6,258,753 1,193,250 1,193,250 896,897 896,897 101 GENERAL FUND 25,544,672 32,030,209 32,913,955 25,776,327 25,828,027 25,531,674 25,531,674 204 COMMUNITY REINVESTMENT 2,886,138 10,867,467 10,548,410 918,895 1,193,895 1,193,895 1,193,895 211 CONSERVATION TRUST 10,736 54,000 54,000 20,000 20,000 20,000 20,000 220 LARIMER COUNTY OPEN SPACE 197,058 1,156,006 1,156,006 217,728 862,728 862,728 862,728 236 EMERGENCY RESPONSE 50,043 66,746 81,946 46,836 46,836 46,836 46,836 238 COMMUNITY CENTER 1,131,816 432,798 437,437 - - - - 240 WILDFIRE MITIGATION - 230,587 230,587 411,401 411,401 411,401 411,401 244 TRAILS 204,755 5,635,524 5,635,524 - 227,000 227,000 227,000 246 TRAILS EXTENSION - 319,000 319,000 107,288 1,180,288 1,180,288 1,180,288 256 PARKING SERVICES 737,808 3,006,843 810,753 841,698 870,198 870,198 870,198 260 STREET 1,381,258 7,363,863 7,017,894 1,429,226 2,329,226 2,329,226 2,329,226 265 STORMWATER - 88,769 88,769 186,722 1,786,722 1,786,722 1,786,722 270 WORKFORCE HOUSING LODGING TAX - 5,882,470 5,882,470 5,367,065 5,367,065 5,367,065 5,367,065 502 POWER AND COMMUNICATIONS 28,466,487 30,576,461 30,200,591 28,185,139 29,916,466 29,916,466 29,916,466 503 WATER 5,180,308 29,084,182 28,923,891 7,265,910 10,955,910 10,955,910 10,955,910 505 WORKFORCE HOUSING LINKAGE IMPACT FEE - 1,457,000 1,457,000 752,000 752,000 752,000 752,000 606 MEDICAL INSURANCE 4,375,379 4,310,000 4,310,000 4,790,000 4,790,000 4,790,000 4,790,000 612 FLEET 780,225 1,445,812 1,447,812 928,821 928,821 928,821 928,821 625 INFORMATION TECHNOLOGY 746,366 1,222,626 1,222,626 1,184,233 1,304,233 1,304,233 1,304,233 635 VEHICLE REPLACEMENT 636,326 1,098,131 1,098,131 - 552,600 552,600 552,600 645 RISK MANAGEMENT 366,267 568,164 588,177 673,749 673,749 673,749 673,749 650 FACILITES - - - 1,673,811 1,673,811 1,673,811 1,673,811 TOTAL ALL FUNDS 72,695,642 136,896,657 134,424,978 80,776,848 91,670,975 91,374,622 91,374,622 TOWN OF ESTES PARK 2025 PROPOSED BUDGET SUMMARY OF APPROPRIATIONS ALL FUNDS 2025 PROPOSED OPERATING BUDGET Page 9 of 115 General Fund Comm Reinvestment Fund Total Fund Balance 8,030,363$ 1,500,001$ 9,530,364$ Year End Balance of Reserves to Exclude Parking Garage Maintenance Reserve (101,000) - (101,000) Childcare Reserve (10,159) - (10,159) Workforce Housing Reserve (882,186) - (882,186) Facilities & Employee Housing Reserve - - - Capital Reserve - (1,500,000) (1,500,000) Prepaids and Restricted Donations Estimate (88,804) - (88,804) (1,082,149) (1,500,000) (2,582,149) Unassigned, Unrestricted Fund Balance Subject to Reserve Calculation 6,948,214 0 6,948,215 Total Expenditures 25,531,674 1,193,895 26,725,569 Less Reserve Increases 26,000 - 26,000 Less Transfers Out Between GF & CRF 896,897 - 896,897 Net Expenditures 26,454,571 1,193,895 27,648,466 Less Capital Expenditures General Fund - - - Community Reinvestment Fund - (275,000) (275,000) Total Capital to Exclude - (275,000) (275,000) Total Expenditures Subject to Reserve Calculation 26,454,571$ 918,895$ 27,373,466$ 25% Reserve Requirement 6,613,643$ 229,724$ 6,843,367$ Projected Reserve Ratio as of 12-31-2023 26.3%0.0%25.4% TOWN OF ESTES PARK 2025 PROPOSED BUDGET GENERAL & COMMUNITY REINVESTMENT FUNDS FUND BALANCE RESERVE RATIO 2025 PROPOSED OPERATING BUDGET Page 10 of 115 General Fund Community Reinvestment Fund Total Amended Budget Total Revenues 25,773,474 896,897 26,670,371 Less: Capital Grants (One time funds)- - - Capital Donations - - - Transfers between GF & CRF - 896,897 896,897 One Time Personnel Contribution from Friends of the Museum 27,110 - 27,110 One time transfers from Workforce Hsng/Childcare Lodging Tax Fund 425,000 - 425,000 452,110 896,897 1,349,007 Net Ongoing Revenues 25,321,364 - 25,321,364 Total Expenditures 25,531,674 1,193,895 26,725,569 Less: Transfers between GF & CRF 896,897 - 896,897 Less Significant One Time Expenditures: Parking Garage Maint Reserve 101-3100-431-37-99 26,000 - 26,000 IA Pro Software for PD Blue Team 5,500 - 5,500 Post Loop Project Traffic Evaluation 15,000 - 15,000 PT Seasonal Staffing Upgrade From Friends of the Museum contrib 27,110 - 27,110 Special Election 101-1400-414.22-98 35,000 - 35,000 Visitor Center Fireplace Replacement 101-2600-426.25-02 10,000 - 10,000 Limited Term PW Project Manager 16,568 - 16,568 Limited Term PW Project Manager in Facility Allocation 100,119 - 100,119 Capital - 275,000 275,000 235,297 275,000 510,297 Net Ongoing Expenditures 24,399,480 918,895 25,318,375 Net Ongoing Rev vs Exp 921,884 (918,895) 2,989 TOWN OF ESTES PARK 2025 PROPOSED BUDGET GENERAL & COMMUNITY REINVESTMENT FUNDS ONGOING REVENUES VS ONGONG EXPENDITURES 2025 PROPOSED OPERATING BUDGET Page 11 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes 19,628,130 19,876,315 18,696,632 18,797,260 19,982,376 19,982,376 19,982,376 19,982,376 Licenses and permits 991,751 851,567 955,900 937,100 928,800 928,800 928,800 928,800 Intergovernmental 1,283,093 555,678 645,355 574,356 428,425 428,425 428,425 428,425 Charges for services 720,533 860,679 732,482 836,446 845,643 867,765 867,765 867,765 Fines and forfeitures 48,861 26,485 27,000 17,000 19,000 19,000 19,000 19,000 Rental income 271,811 253,129 325,950 249,850 238,950 238,950 238,950 238,950 Investment income 29,106 591,494 500,000 520,000 550,000 550,000 550,000 550,000 Donations 54,745 46,040 127,500 79,950 36,000 36,000 36,000 36,000 Miscellaneous 860,719 721,283 799,038 799,872 827,158 827,158 827,158 827,158 Transfers-In from other funds 1,612,752 1,686,808 1,609,231 1,624,106 1,895,000 1,895,000 1,895,000 1,895,000 Sale of assets 22,142 - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 25,523,643 25,469,478 24,419,088 24,435,940 25,751,352 25,773,474 25,773,474 25,773,474 EXPENDITURES Legislative 1100 319,469 256,587 385,746 385,778 472,901 472,901 472,901 472,901 Attorney 1190 308,307 335,213 401,450 385,493 454,088 454,088 454,088 454,088 Judicial 1200 67,281 44,147 55,267 55,367 35,102 35,102 35,102 35,102 Town Administrator 1300 347,736 388,939 491,462 483,293 570,059 570,059 570,059 570,059 Town Clerk 1400 303,662 254,439 569,811 567,395 397,474 397,474 397,474 397,474 Finance 1500 627,152 705,959 744,277 745,640 860,240 860,240 860,240 860,240 Planning 1600 651,656 606,291 1,143,852 1,187,310 879,033 879,033 879,033 879,033 Facilities 1700 870,739 1,167,787 2,285,629 2,169,600 - - - - Human Resources 1800 196,961 202,031 449,342 435,512 410,080 410,080 410,080 410,080 Outside Entity Funding 1900 1,560,308 1,708,028 2,099,055 2,166,172 1,623,916 1,623,916 1,623,916 1,623,916 Workforce Housing 1945 101,271 483 - 7,500 - - - - Police - Patrol 2100 4,502,894 4,941,553 5,706,001 5,533,251 5,884,280 5,900,980 5,900,980 5,900,980 Police - Communications 2155 1,106,265 1,221,141 1,510,906 1,521,553 1,544,603 1,544,603 1,544,603 1,544,603 Police - Support Services 2175 375,823 431,210 479,955 489,272 483,042 483,042 483,042 483,042 Police - Code Enforcement 2185 123,827 165,541 205,972 205,972 222,638 222,638 222,638 222,638 Building Safety 2300 727,145 579,460 750,008 647,155 727,612 727,612 727,612 727,612 Engineering 2400 395,112 531,147 622,665 619,231 694,448 709,448 709,448 709,448 Visitor Services 2600 426,081 429,397 624,055 622,094 755,564 755,564 755,564 755,564 Streets 3100 1,186,567 1,426,637 1,461,528 1,608,180 1,638,229 1,638,229 1,638,229 1,638,229 Stormwater Maintenance 3175 38,530 234,507 632,603 632,603 576,475 576,475 576,475 576,475 Parks 5200 1,174,861 1,461,079 1,971,658 1,971,658 1,786,444 1,786,444 1,786,444 1,786,444 Special Events 5500 2,011,840 2,305,648 3,006,450 2,810,468 3,087,605 3,107,605 3,107,605 3,107,605 Transit 5600 1,269,097 906,774 1,016,576 772,881 807,243 807,243 807,243 807,243 Museum 5700 438,167 474,008 634,426 631,823 672,001 672,001 672,001 672,001 Transfers Out 9000 6,413,919 5,372,751 4,781,515 6,258,753 1,193,250 1,193,250 896,897 896,897 Contingency - Grants 9000 - - - - - - - - Rounding (2) 2 - - - - - - Total Expenditures 25,544,670 26,150,760 32,030,209 32,913,955 25,776,327 25,828,027 25,531,674 25,531,674 Net Income (Loss)(21,027) (681,282) (7,611,121) (8,478,015) (24,975) (54,553) 241,800 241,800 Beginning Fund Balance 16,166,887 16,145,860 15,464,578 15,464,578 7,762,563 7,762,563 7,762,563 7,762,563 Reserves Included in Expenditures - - 776,000 776,000 26,000 26,000 26,000 26,000 Ending Fund Balance 16,145,860 15,464,578 8,629,457 7,762,563 7,763,588 7,734,010 8,030,363 8,030,363 TOWN OF ESTES PARK 2025 PROPOSED BUDGET GENERAL FUND # 101 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 12 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental - 17,428 2,544,625 2,544,625 - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 25 211,283 - - - - - - Donations - 14,544 67,500 67,500 - - - - Miscellaneous - - - - - - - - Transfers-In from other funds 6,296,300 5,372,751 4,356,515 5,833,753 1,193,250 1,193,250 896,897 896,897 Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 6,296,325 5,616,007 6,968,640 8,445,878 1,193,250 1,193,250 896,897 896,897 EXPENDITURES Community Reinvestment Fund 5400 23,015 35,478 544,433 225,433 - - - - Capital Outlay 5400 1,940,694 4,470,831 9,402,716 9,402,716 - 275,000 275,000 275,000 Debt Service 6700 922,430 919,995 920,318 920,261 918,895 918,895 918,895 918,895 Transfers Out 9000 - - - - - - - - Rounding 1 (1) - - - - - - Total Expenditures 2,886,139 5,426,303 10,867,467 10,548,410 918,895 1,193,895 1,193,895 1,193,895 Net Income (Loss)3,410,186 189,703 (3,898,827) (2,102,532) 274,355 (645) (296,998) (296,998) Beginning Fund Balance 299,641 3,709,827 3,899,530 3,899,530 1,796,999 1,796,999 1,796,999 1,796,999 Reserves Included in Expenditures - - - - - - - - Ending Fund Balance 3,709,827 3,899,530 704 1,796,999 2,071,354 1,796,354 1,500,001 1,500,001 COMMUNITY REINVESTMENT FUND # 204 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED BUDGET TOWN OF ESTES PARK 2025 PROPOSED OPERATING BUDGET Page 13 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental 37,640 41,494 34,000 39,000 41,000 41,000 41,000 41,000 Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 22 1,895 - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 37,662 43,389 34,000 39,000 41,000 41,000 41,000 41,000 EXPENDITURES Conservation Trust Fund 10,736 41,321 54,000 54,000 20,000 20,000 20,000 20,000 Rounding - 1 - - - - - - Total Expenditures 10,736 41,322 54,000 54,000 20,000 20,000 20,000 20,000 Net Income (Loss)26,926 2,068 (20,000) (15,000) 21,000 21,000 21,000 21,000 Beginning Fund Balance 71,789 98,715 100,783 100,783 85,783 85,783 85,783 85,783 Ending Fund Balance 98,715 100,783 80,783 85,783 106,783 106,783 106,783 106,783 2025 PROPOSED BUDGET TOWN OF ESTES PARK CONSERVATION TRUST FUND # 211 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 14 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental 602,197 631,717 898,226 898,226 550,000 550,000 550,000 550,000 Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 3,197 78,828 30,000 30,000 45,000 45,000 45,000 45,000 Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 605,393 710,545 928,226 928,226 595,000 595,000 595,000 595,000 EXPENDITURES Open Space 4600 67,591 97,313 220,952 220,952 217,728 242,728 242,728 242,728 Capital Outlay 4600 129,466 1,315,068 935,054 935,054 - 620,000 620,000 620,000 Transfers Out 9000 - - - - - - - - Rounding 1 (1) - - - - - - Total Expenditures 197,059 1,412,379 1,156,006 1,156,006 217,728 862,728 862,728 862,728 Net Income (Loss)408,335 (701,835) (227,780) (227,780) 377,272 (267,728) (267,728) (267,728) Beginning Fund Balance 1,101,165 1,509,500 807,665 807,665 579,885 579,885 579,885 579,885 Ending Fund Balance 1,509,500 807,665 579,885 579,885 957,157 312,157 312,157 312,157 TOWN OF ESTES PARK 2025 PROPOSED BUDGET LARIMER COUNTY OPEN SPACE FUND # 220 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 15 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes 113,182 114,277 43,279 43,743 - - - - Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 9 4,555 - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 113,191 118,833 43,279 43,743 - - - - EXPENDITURES Emergency Response System 3600 1,500 683 18,200 33,400 - - - - Debt Service 3600 48,544 48,544 48,546 48,546 46,836 46,836 46,836 46,836 Capital Outlay 3600 - - - - - - - - Transfers Out 9000 - - - - - - - - Rounding (1) (1) - - - - - - Total Expenditures 50,042 49,225 66,746 81,946 46,836 46,836 46,836 46,836 Net Income (Loss)63,149 69,607 (23,467) (38,203) (46,836) (46,836) (46,836) (46,836) Beginning Fund Balance 155,143 218,292 287,899 287,899 249,696 249,696 249,696 249,696 Ending Fund Balance 218,292 287,899 264,432 249,696 202,860 202,860 202,860 202,860 TOWN OF ESTES PARK SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED BUDGET EMERGENCY RESPONSE SYSTEM FUND # 236 2025 PROPOSED OPERATING BUDGET Page 16 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes 1,131,816 1,142,774 432,798 437,426 - - - - Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income - - - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds Sale of assets Financing Proceeds Total Revenues 1,131,816 1,142,774 432,798 437,426 - - - - EXPENDITURES Community Center 3800 1,131,816 1,142,774 432,798 437,437 - - - - Transfers Out 9000 - - - - - - - - Rounding - - - - - - - - Total Expenditures 1,131,816 1,142,774 432,798 437,437 - - - - Net Income (Loss)- - - (11) - - - - Beginning Fund Balance 11 11 11 11 (0) (0) (0) (0) Ending Fund Balance 11 11 11 (0) (0) (0) (0) (0) TOWN OF ESTES PARK 2025 PROPOSED BUDGET COMMUNITY CENTER FUND # 238 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 17 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - 230,587 231,022 411,401 411,401 411,401 411,401 Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income - - - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - Sale of assets - Financing Proceeds - Total Revenues - - 230,587 231,022 411,401 411,401 411,401 411,401 EXPENDITURES Wildfire Mitigation EVFPD 3900 - - 230,587 230,587 411,401 411,401 411,401 411,401 Transfers Out 9000 - - - - - - - - Rounding - - - - - - - - Total Expenditures - - 230,587 230,587 411,401 411,401 411,401 411,401 Net Income (Loss)- - - 435 - - - - Beginning Fund Balance - - - - 435 435 435 435 Ending Fund Balance - - - 435 435 435 435 435 TOWN OF ESTES PARK 2025 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT WILDFIRE MITIGATION # 240 2025 PROPOSED OPERATING BUDGET Page 18 of 115 3400 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes 565,908 571,387 216,399 218,713 - - - - Licenses and permits - - - - - - - - Intergovernmental - 363,706 5,253,557 5,253,557 - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 166 60,596 - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 566,074 995,689 5,469,956 5,472,270 - - - - EXPENDITURES Trails Expansion Operations 3400 46,888 53,044 107,749 107,749 - - - - Capital Outlay 3400 157,867 2,210,237 5,527,776 5,527,776 - 227,000 227,000 227,000 Transfers Out 9000 - - - - - - - - Rounding - 1 - - - - - - Total Expenditures 204,755 2,263,281 5,635,524 5,635,524 - 227,000 227,000 227,000 Net Income (Loss)361,318 (1,267,592) (165,568) (163,254) - (227,000) (227,000) (227,000) Beginning Fund Balance 1,299,668 1,660,986 393,394 393,394 230,140 230,140 230,140 230,140 Ending Fund Balance 1,660,986 393,394 227,826 230,140 230,140 3,140 3,140 3,140 TOWN OF ESTES PARK 2025 PROPOSED BUDGET TRAILS EXPANSION FUND # 244 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 19 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - 320,258 320,864 571,390 571,390 571,390 571,390 Licenses and permits - - - - - - - - Intergovernmental - - - - - 700,000 700,000 700,000 Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income - - - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues - - 320,258 320,864 571,390 1,271,390 1,271,390 1,271,390 EXPENDITURES Trails Expansion Operations 3400 - - - - 107,288 107,288 107,288 107,288 Capital Outlay 3400 - - 319,000 319,000 - 1,073,000 1,073,000 1,073,000 Transfers Out 9000 - - - - - - - - Rounding - - - - - - - - Total Expenditures - - 319,000 319,000 107,288 1,180,288 1,180,288 1,180,288 Net Income (Loss)- - 1,258 1,864 464,102 91,102 91,102 91,102 Beginning Fund Balance - - - - 1,864 1,864 1,864 1,864 Ending Fund Balance - - 1,258 1,864 465,966 92,966 92,966 92,966 TOWN OF ESTES PARK 2025 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT TRAILS IMPROVEMENT EXT FUND # 246 2025 PROPOSED OPERATING BUDGET Page 20 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits 22,641 23,130 22,000 22,000 22,000 22,000 22,000 22,000 Intergovernmental - 2,756 - - - - - - Charges for services 781,973 808,120 776,250 571,075 798,250 798,250 798,250 798,250 Fines and forfeitures 58,841 50,902 39,000 39,000 39,000 39,000 39,000 39,000 Rental income - - - - - - - - Investment income - - - - - - - - Donations - - - - - - - - Miscellaneous 315 - - 500 500 500 500 500 Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - 1,902,000 1 - - - - Total Revenues 863,770 884,907 2,739,250 632,576 859,750 859,750 859,750 859,750 EXPENDITURES Parking Services Operations 5690 694,935 705,340 716,769 712,678 841,698 870,198 870,198 870,198 Capital Outlay 5690 42,873 - 2,192,000 1 - - - - Transfers Out 9000 - 190,000 98,074 98,074 - - - - Rounding (1) - - - - - - - Total Expenditures 737,807 895,340 3,006,843 810,753 841,698 870,198 870,198 870,198 Net Income (Loss)125,963 (10,433) (267,593) (178,177) 18,052 (10,448) (10,448) (10,448) Beginning Fund Balance 295,807 421,770 411,337 411,337 233,160 233,160 233,160 233,160 Ending Fund Balance 421,770 411,337 143,744 233,160 251,213 222,713 222,713 222,713 TOWN OF ESTES PARK SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED BUDGET PARKING SERVICES FUND # 256 2025 PROPOSED OPERATING BUDGET Page 21 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes 2,716,357 2,742,659 2,217,264 2,230,600 2,102,717 2,102,717 2,102,717 2,102,717 Licenses and permits - - - - - - - - Intergovernmental - - 1,270,804 1,270,804 - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 11,692 202,710 20,000 20,000 - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 2,728,049 2,945,368 3,508,068 3,521,404 2,102,717 2,102,717 2,102,717 2,102,717 EXPENDITURES Street Improvement Operations 2000 601,540 441,759 365,547 365,547 529,226 529,226 529,226 529,226 Capital Outlay 2000 779,719 1,067,154 6,998,317 6,652,348 900,000 1,800,000 1,800,000 1,800,000 Transfers Out 9000 - - - - - - - - Rounding - (1) - - - - - - Total Expenditures 1,381,258 1,508,912 7,363,863 7,017,894 1,429,226 2,329,226 2,329,226 2,329,226 Net Income (Loss)1,346,791 1,436,457 (3,855,795) (3,496,490) 673,491 (226,509) (226,509) (226,509) Beginning Fund Balance 2,648,123 3,994,914 5,431,370 5,431,370 1,934,880 1,934,880 1,934,880 1,934,880 Ending Fund Balance 3,994,914 5,431,370 1,575,575 1,934,880 2,608,371 1,708,371 1,708,371 1,708,371 TOWN OF ESTES PARK 2025 PROPOSED BUDGET STREET IMPROVEMENT FUND # 260 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 22 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - 717,378 718,734 1,279,916 1,279,916 1,279,916 1,279,916 Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income - - - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues - - 717,378 718,734 1,279,916 1,279,916 1,279,916 1,279,916 EXPENDITURES Stormwater Operations 3175 - - 88,769 88,769 186,722 786,722 786,722 786,722 Capital Outlay 3175 - - - - - 1,000,000 1,000,000 1,000,000 Transfers Out 9000 - - - - - - - - Rounding - - - - - - - - Total Expenditures - - 88,769 88,769 186,722 1,786,722 1,786,722 1,786,722 Net Income (Loss)- - 628,609 629,965 1,093,194 (506,806) (506,806) (506,806) Beginning Fund Balance - - - - 629,965 629,965 629,965 629,965 Ending Fund Balance - - 628,609 629,965 1,723,159 123,159 123,159 123,159 2025 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT STORMWATER FUND # 265 TOWN OF ESTES PARK 2025 PROPOSED OPERATING BUDGET Page 23 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - 5,309,126 5,375,000 5,375,000 5,375,000 5,375,000 5,375,000 5,375,000 Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income - - 5,000 5,000 - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - 425,000 425,000 - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues - 5,309,126 5,805,000 5,805,000 5,375,000 5,375,000 5,375,000 5,375,000 EXPENDITURES Workforce Housing 1945 - 4,648,468 3,813,572 3,813,572 4,294,964 4,294,964 4,294,964 4,294,964 Childcare 1948 - 294,694 618,898 618,898 647,101 647,101 647,101 647,101 Capital Outlay 2000 - - 725,000 725,000 - - - - Transfers Out 9000 - - - - 425,000 425,000 425,000 425,000 Rounding - - - - - - - - Total Expenditures - 4,943,162 5,157,470 5,157,470 5,367,065 5,367,065 5,367,065 5,367,065 Net Income (Loss)- 365,965 647,530 647,530 7,935 7,935 7,935 7,935 Beginning Fund Balance - - 365,965 365,965 1,013,495 1,013,495 1,013,495 1,013,495 Ending Fund Balance - 365,965 1,013,495 1,013,495 1,021,430 1,021,430 1,021,430 1,021,430 TOWN OF ESTES PARK 2025 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT WORKFORCE HOUSING LODGING TAX FUND # 270 2025 PROPOSED OPERATING BUDGET Page 24 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - 115,293 115,511 205,700 205,700 205,700 205,700 Licenses and permits - - - - - - - - Intergovernmental 106,968 2,698,830 1,385,779 1,385,779 - 278,646 278,646 278,646 Charges for services 22,419,162 24,937,734 25,055,167 26,454,367 25,924,501 25,924,501 25,924,501 25,924,501 Fines and forfeitures - - - - - - - - Rental income 5,400 5,400 5,400 5,400 - - - - Investment income 160,354 746,376 275,000 339,000 - - - - Donations - - - - - - - - Miscellaneous 204,635 125,447 98,000 98,000 24,000 24,000 24,000 24,000 Transfers-In from other funds - - - - - - - - Sale of assets (22,384) - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 22,874,134 28,513,788 26,934,639 28,398,057 26,154,201 26,432,847 26,432,847 26,432,847 EXPENDITURES Source of Supply 6100 8,652,423 9,013,461 10,074,000 10,070,000 11,070,000 11,070,000 11,070,000 11,070,000 Distribution 6301 4,396,073 4,738,961 5,782,675 4,837,635 4,935,484 5,043,269 5,043,269 5,043,269 Customer Accounts 6401 493,396 574,945 625,751 594,612 610,723 610,723 610,723 610,723 Admin & General 6501 2,276,818 2,418,172 3,376,651 3,225,684 3,385,533 3,385,533 3,385,533 3,385,533 Debt Service 6700 913,901 893,568 2,169,972 2,133,910 2,178,092 2,178,092 2,178,092 2,178,092 Broadband 6900 1,243,881 1,561,566 1,790,773 1,946,079 2,270,306 2,663,602 2,663,602 2,663,602 Capital Outlay 7001 9,001,995 5,008,876 5,372,482 6,008,514 2,385,000 3,615,246 3,615,246 3,615,246 Transfers Out 6600 1,488,000 1,354,932 1,384,157 1,384,157 1,350,000 1,350,000 1,350,000 1,350,000 Rounding - 1 - - - - - - Total Expenditures 28,466,487 25,564,483 30,576,461 30,200,591 28,185,139 29,916,466 29,916,466 29,916,466 Net Income (Loss)(5,592,353) 2,949,306 (3,641,822) (1,802,534) (2,030,938) (3,483,619) (3,483,619) (3,483,619) Beginning Fund Balance 19,477,782 13,871,760 13,178,294 13,178,294 11,809,410 11,809,410 11,809,410 11,809,410 Reserves Included in Expenditures - - 433,650 433,650 433,587 433,587 433,587 433,587 Ending Fund Balance 13,885,429 16,821,066 9,970,122 11,809,410 10,212,059 8,759,378 8,759,378 8,759,378 TOWN OF ESTES PARK 2025 PROPOSED BUDGET POWER AND COMMUNICATIONS FUND # 502 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 25 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental 47,164 2,957,845 8,210,000 8,210,000 - - - - Charges for services 8,503,425 7,560,512 6,699,618 6,436,500 6,423,500 6,423,500 6,423,500 6,423,500 Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 39,800 742,362 300,000 550,000 550,000 550,000 550,000 550,000 Donations - - - - - - - - Miscellaneous 170,605 86,303 25,000 20,000 20,000 20,000 20,000 20,000 Transfers-In from other funds 228,091 - - - - - - - Sale of assets (1,269,116) - - - - - - - Financing Proceeds - - 10,364,760 10,364,760 - - - - Total Revenues 7,719,970 11,347,023 25,599,378 25,581,260 6,993,500 6,993,500 6,993,500 6,993,500 EXPENDITURES Source of Supply 6100 88,828 101,681 100,000 125,000 140,000 140,000 140,000 140,000 Purification 6200 970,858 1,182,344 1,489,300 1,462,631 1,541,234 1,746,234 1,746,234 1,746,234 Distribution 6300 1,579,831 1,940,437 2,788,916 2,666,177 2,943,638 2,943,638 2,943,638 2,943,638 Customer Accounts 6400 305,473 352,254 386,139 372,487 395,014 395,014 395,014 395,014 Admin & General 6500 852,717 1,093,533 1,549,917 1,527,686 1,552,586 1,552,586 1,552,586 1,552,586 Debt Service 6700 149,645 119,625 437,310 437,310 573,438 573,438 573,438 573,438 Capital Outlay 7000 1,108,204 7,980,053 22,205,600 22,205,600 - 3,485,000 3,485,000 3,485,000 Transfers Out 6600 124,752 141,876 127,000 127,000 120,000 120,000 120,000 120,000 Rounding - 1 - - - - - - Total Expenditures 5,180,308 12,911,804 29,084,182 28,923,891 7,265,910 10,955,910 10,955,910 10,955,910 Net Income (Loss)2,539,662 (1,564,781) (3,484,804) (3,342,631) (272,410) (3,962,410) (3,962,410) (3,962,410) Beginning Fund Balance 10,946,462 14,652,129 13,453,759 13,453,759 10,232,434 10,232,434 10,232,434 10,232,434 Reserves Included in Expenditures - - 116,030 121,306 123,023 123,023 123,023 123,023 Ending Fund Balance 13,486,124 13,087,348 10,084,985 10,232,434 10,083,047 6,393,047 6,393,047 6,393,047 2025 PROPOSED BUDGET TOWN OF ESTES PARK WATER FUND # 503 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 26 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - 723,890 715,000 720,610 720,000 720,000 720,000 720,000 Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income - 18,699 - 30,000 32,000 32,000 32,000 32,000 Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues - 742,589 715,000 750,610 752,000 752,000 752,000 752,000 EXPENDITURES Workforce Housing Operations 1946 - - 1,457,000 1,457,000 752,000 752,000 752,000 752,000 Capital Outlay 1946 - - - - - - - - Transfers Out 9000 - - - - - - - - Rounding - - - - - - - - Total Expenditures - - 1,457,000 1,457,000 752,000 752,000 752,000 752,000 Net Income (Loss)- 742,589 (742,000) (706,390) - - - - Beginning Fund Balance - - 742,589 742,589 36,199 36,199 36,199 36,199 Ending Fund Balance - 742,589 589 36,199 36,199 36,199 36,199 36,199 TOWN OF ESTES PARK 2025 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT WORKFORCE HOUSING LINKAGE FEE FUND # 505 2025 PROPOSED OPERATING BUDGET Page 27 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services 1,049,193 334,613 300,000 400,000 400,000 400,000 400,000 400,000 Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 2,640 104,311 100,000 100,000 100,000 100,000 100,000 100,000 Donations - - - - - - - - Miscellaneous 2,706,144 3,092,756 3,878,252 3,878,252 3,938,676 3,938,676 3,938,676 3,938,676 Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 3,757,977 3,531,680 4,278,252 4,378,252 4,438,676 4,438,676 4,438,676 4,438,676 EXPENDITURES Medical Insurance Fund Operations 4200 4,375,379 3,442,203 4,310,000 4,310,000 4,790,000 4,790,000 4,790,000 4,790,000 Contingency - Med Ins Claims 4200 - - - - - - - - Rounding - (1) - - - - - - Total Expenditures 4,375,379 3,442,202 4,310,000 4,310,000 4,790,000 4,790,000 4,790,000 4,790,000 Net Income (Loss)(617,402) 89,478 (31,748) 68,252 (351,324) (351,324) (351,324) (351,324) Beginning Fund Balance 2,412,376 1,681,467 1,770,945 1,770,945 1,839,197 1,839,197 1,839,197 1,839,197 Ending Fund Balance 1,794,974 1,770,945 1,739,197 1,839,197 1,487,873 1,487,873 1,487,873 1,487,873 TOWN OF ESTES PARK 2025 PROPOSED BUDGET MEDICAL INSURANCE FUND # 606 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 28 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental 34,608 5,808 557,351 557,351 - - - - Charges for services 561,946 838,887 759,117 759,117 953,153 953,153 953,153 953,153 Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 1,953 37,481 1,000 20,000 25,000 25,000 25,000 25,000 Donations - - - - - - - - Miscellaneous 6,454 203 - - - - - - Transfers-In from other funds 135,000 - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 739,961 882,378 1,317,468 1,336,468 978,153 978,153 978,153 978,153 EXPENDITURES Fleet Maintenance 4300 491,246 673,566 800,346 802,346 928,821 928,821 928,821 928,821 Capital Outlay 7000 60,888 142,347 645,466 645,466 - - - - Transfers Out 9000 228,091 - - - - - - - Rounding - 1 - - - - - - Total Expenditures 780,225 815,913 1,445,812 1,447,812 928,821 928,821 928,821 928,821 Net Income (Loss)(40,264) 66,465 (128,344) (111,344) 49,332 49,332 49,332 49,332 Beginning Fund Balance 646,647 437,029 485,410 485,410 374,066 374,066 374,066 374,066 Ending Fund Balance 606,384 503,494 357,066 374,066 423,399 423,399 423,399 423,399 TOWN OF ESTES PARK 2025 PROPOSED BUDGET FLEET MAINTENANCE FUND # 612 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 29 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services 938,274 940,579 958,608 958,608 1,183,483 1,183,483 1,183,483 1,183,483 Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 1,848 34,632 15,000 28,000 30,000 30,000 30,000 30,000 Donations - - - - - - - - Miscellaneous 1,500 2,831 - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 941,622 978,042 973,608 986,608 1,213,483 1,213,483 1,213,483 1,213,483 EXPENDITURES IT Operations 2500 739,424 903,502 1,055,498 1,055,498 1,184,233 1,184,233 1,184,233 1,184,233 Capital Outlay 2500 6,942 155,943 167,128 167,128 - 120,000 120,000 120,000 Transfers Out 9000 - - - - - - - - Rounding - 1 - - - - - - Total Expenditures 746,366 1,059,446 1,222,626 1,222,626 1,184,233 1,304,233 1,304,233 1,304,233 Net Income (Loss)195,256 (81,404) (249,018) (236,018) 29,250 (90,750) (90,750) (90,750) Beginning Fund Balance 627,103 809,421 774,996 774,996 538,978 538,978 538,978 538,978 Ending Fund Balance 822,359 728,017 525,978 538,978 568,228 448,228 448,228 448,228 2025 PROPOSED BUDGET INFORMATION SYSTEMS TECHNOLOGY FUND # 625 SUMMARY BY FUND & DEPARTMENT TOWN OF ESTES PARK 2025 PROPOSED OPERATING BUDGET Page 30 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services 646,558 675,677 627,508 627,508 708,473 708,473 708,473 708,473 Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income 4,027 83,189 - 90,000 96,000 96,000 96,000 96,000 Donations - - - - - - - - Miscellaneous 42 - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets 41,854 44,765 - - - - - - Financing Proceeds - - - - - - - - Total Revenues 692,480 803,631 627,508 717,508 804,473 804,473 804,473 804,473 EXPENDITURES Fleet Replacement Operations 3500 - - - - - - - - Capital Outlay 7000 618,945 274,250 1,098,131 1,098,131 - 552,600 552,600 552,600 Transfers Out 9000 17,381 - - - - - - - Rounding - 1 - - - - - - Total Expenditures 636,326 274,251 1,098,131 1,098,131 - 552,600 552,600 552,600 Net Income (Loss)56,155 529,380 (470,623) (380,623) 804,473 251,873 251,873 251,873 Beginning Fund Balance 1,438,512 1,494,666 2,025,852 2,025,852 1,645,229 1,645,229 1,645,229 1,645,229 Ending Fund Balance 1,494,667 2,024,046 1,555,229 1,645,229 2,449,702 1,897,102 1,897,102 1,897,102 TOWN OF ESTES PARK 2025 PROPOSED BUDGET VEHICLE REPLACEMENT FUND # 635 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 31 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services 385,000 409,564 530,518 530,518 675,192 675,192 675,192 675,192 Fines and forfeitures - - - - - - - - Rental income - - - - - - - - Investment income - - - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues 385,000 409,564 530,518 530,518 675,192 675,192 675,192 675,192 EXPENDITURES Risk Management Operations 4100 366,267 402,075 568,164 588,177 673,749 673,749 673,749 673,749 Rounding 1 - - - - - - - Total Expenditures 366,268 402,075 568,164 588,177 673,749 673,749 673,749 673,749 Net Income (Loss)18,732 7,489 (37,646) (57,659) 1,443 1,443 1,443 1,443 Beginning Fund Balance 35,866 54,598 62,087 62,087 4,428 4,428 4,428 4,428 Ending Fund Balance 54,598 62,087 24,441 4,428 5,871 5,871 5,871 5,871 TOWN OF ESTES PARK 2025 PROPOSED BUDGET RISK MANAGEMENT FUND # 645 SUMMARY BY FUND & DEPARTMENT 2025 PROPOSED OPERATING BUDGET Page 32 of 115 Dept # 2022 Actual 2023 Actual 2024 Amended Budget 2024 EOY Estimate 2025 Base Budget 2025 Leadership Team 2025 TA Recommended 2025 Adopted Budget REVENUE Taxes - - - - - - - - Licenses and permits - - - - - - - - Intergovernmental - - - - - - - - Charges for services - - - - - - - - Fines and forfeitures - - - - - - - - Rental income - - - - 1,683,377 1,683,377 1,683,377 1,683,377 Investment income - - - - - - - - Donations - - - - - - - - Miscellaneous - - - - - - - - Transfers-In from other funds - - - - - - - - Sale of assets - - - - - - - - Financing Proceeds - - - - - - - - Total Revenues - - - - 1,683,377 1,683,377 1,683,377 1,683,377 EXPENDITURES Facilities Operations 1700 - - - - 1,673,811 1,673,811 1,673,811 1,673,811 Rounding - - - - - - - - Total Expenditures - - - - 1,673,811 1,673,811 1,673,811 1,673,811 Net Income (Loss)- - - - 9,566 9,566 9,566 9,566 Beginning Fund Balance - - - - - - - - Ending Fund Balance - - - - 9,566 9,566 9,566 9,566 TOWN OF ESTES PARK 2025 PROPOSED BUDGET SUMMARY BY FUND & DEPARTMENT FACILITIES FUND # 650 2025 PROPOSED OPERATING BUDGET Page 33 of 115 Town of Estes Park Detail by Account 2024 Recommended Budget Vs 10 (1,009,429) 5,482,530 (1,974,389) (2,281,426) (2,141,183) 20,713,614 8,796,376 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 101-0000-311.00-00 TAXES / GENERAL PROPERTY (381,213) (436,515) (406,217) (461,255) (455,266) (445,314) (594,479) R 101-0000-312.00-00 TAXES / SPECIFIC OWNERSHIP (33,019) (31,509) (28,268) (33,028) (32,733) (27,000) (24,000) R 101-0000-313.10-00 GENERAL SALES TAX (13,071,473) (12,103,407) (16,744,541) (18,109,049) (18,284,538) (17,266,446) (18,284,538) R 101-0000-313.20-00 LOCAL SALES TAX - VEHICLES (18,436) (17,717) (25,521) (20,429) (25,176) (16,000) (25,000) R 101-0000-313.30-00 SALES TAX/USE TAX - VEHICLES (361,623) (317,941) (408,527) (364,644) (426,657) (350,000) (372,000) R 101-0000-314.00-00 TAXES/PROPERTY TAX - PENALTY/INT (980) 255 (551) (725) (850) (500) (850) R 101-0000-315.10-00 FRANCHISE/TELEPHONE FRANCHISE (5,839) (5,183) (4,595) (2,826) (1,960) (3,000) (2,000) R 101-0000-315.20-00 FRANCHISE/NATURAL GAS FRANCHISE (107,378) (93,099) (121,624) (180,107) (169,618) (170,000) (170,000) R 101-0000-315.30-00 FRANCHISE/CABLE TV FRANCHISE (70,178) (71,796) (67,635) (62,204) (60,357) (60,000) (58,000) R 101-0000-315.40-00 FRANCHIES/ELECTRIC FRANCHISE (278,143) (280,886) (284,364) (294,864) (302,160) (330,000) (328,509) R 101-0000-315.50-00 FRANCHIES/WATER FRANCHISE (103,120) (109,901) (110,004) (99,000) (117,000) (129,000) (123,000) R 101-0000-322.20-00 STREET CUTS - - - - - - - R 101-0000-333.00-00 FEDERAL GRANT - - - - - - - R 101-0000-333.20-00 COVID-19 SS CREDIT - 325 - - - - - R 101-0000-334.20-00 OPERATING GRANT - (23,408) (16,909) 16,909 - - - R 101-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 101-0000-335.60-00 STATE GOVT SHARED REVENUE / CIGARE (28,436) (29,397) (33,719) (24,454) (34,006) (24,000) (20,400) R 101-0000-335.70-00 STATE GOVT SHARED REVENUE / MINERA (19,792) (13,960) (4,272) (21,711) (25,961) (7,000) (20,000) R 101-0000-339.10-00 INTERGOVERNMENT TRANSFER - - - - - - - R 101-0000-341.41-00 BAG FEE - - - - (36,235) (38,000) (38,000) R 101-0000-341.90-00 ARCHITECTURAL REVIEW COMM - - - - - - - R 101-0000-361.00-00 INTEREST EARNINGS (166,001) (110,437) 15,694 (29,106) (591,494) (520,000) (550,000) R 101-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 101-0000-363.10-00 LAND (12,600) (12,601) (2,402) (1) (1) - - R 101-0000-363.10-96 LAND - INTERNAL RENT - - - (6,622) (19,222) (19,222) (36,750) R 101-0000-363.20-00 BUILDINGS - - - - - - (42,200) R 101-0000-363.90-00 OTHER (18,000) (18,000) (18,675) (20,700) (20,700) (10,000) - R 101-0000-365.19-00 NON-PROFIT/COMM FOUNDATIO (1,000) - - - - - - R 101-0000-365.20-20 DONATIONS - - - - - - - R 101-0000-365.50-00 FIRE DEPARTMENT - - - - - - - R 101-0000-380.10-00 LIEU OF TAXES-L&P (9,952) (6,609) (7,704) (7,488) (11,256) (13,065) (14,206) R 101-0000-380.15-00 LIEU OF TAXES-YMCA - - - (482,138) (408,400) (500,000) (500,000) R 101-0000-380.20-00 OTHER (18,855) (200) (50) (11,842) (7,632) (500) (500) R 101-0000-380.30-00 SALES OF FIXED ASSETS - (1) - - - - - R 101-0000-380.40-00 GAIN/LOSS REVENUE - - - - - - - R 101-0000-380.60-00 LIEU OF TAXES-WATER (11,053) (6,919) (7,380) (7,020) (7,908) (7,789) (9,252) R 101-0000-385.30-00 LOANS TO OTHER AGENCIES - - - - - - - R 101-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 34 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 101-0000-391.91-01 GENERAL - - - - - - - R 101-0000-391.92-04 COMMUNITY REINVESTMENT (2,825,468) - - - - - - R 101-0000-391.92-20 OPEN SPACE - - (210,000) - - - - R 101-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 101-0000-391.92-29 FIRE SERVICE FUND - - - - - - - R 101-0000-391.92-31 URBAN RENEWAL AUTHORITY - - - - - - - R 101-0000-391.92-36 EMERGENCY RESPONSE SYSTEM - - - - - - - R 101-0000-391.92-38 COMMUNITY CENTER FUND - - - - - - - R 101-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - R 101-0000-391.92-56 PARKING SERVICES FUND - - - - (190,000) (98,074) - R 101-0000-391.92-60 STREET IMPROVEMENT FUND - - - - - - - R 101-0000-391.92-70 WORKFORCE HSNG LODGING TAX - - - - - - (425,000) R 101-0000-391.95-02 LIGHT AND POWER (1,772,928) (1,720,029) (1,670,028) (1,488,000) (1,354,932) (1,384,157) (1,350,000) R 101-0000-391.95-03 WATER (149,042) (138,536) (132,000) (124,752) (141,876) (141,875) (120,000) R 101-0000-391.96-05 CATASTROPHIC LOSS - - - - - - - R 101-0000-391.96-06 MEDICAL INSURANCE - - - - - - - R 101-0000-391.96-45 INTERNAL SERVICE / RISK MANAGEMENT - - - - - - - R 101-0000-391.97-09 FIRE PENSION FUND - - - - - - - R 101-0000-391.97-10 POLICE PENSION FUND - - - - - - - R 101-0000-391.97-16 THEATRE FUND - - - - - - - R 101-1100-341.40-00 SALE MAPS & PUBLICATIONS - - - - - - - R 101-1100-363.20-00 BUILDINGS - - - - - - - R 101-1100-380.20-00 OTHER (53) - (28) - - - - R 101-1100-380.20-58 PRPA NORTH COLO ECON DEV (14,556) (14,642) (14,587) (14,632) (14,663) (14,000) (14,000) X 101-1100-411.11-01 SUPERVISORS 52,467 61,777 64,985 69,086 68,721 73,319 83,045 X 101-1100-411.13-01 CELL PHONE 360 360 360 360 360 360 360 X 101-1100-411.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1100-411.14-11 MEDICAL INSURANCE 68,417 73,087 78,535 76,884 77,172 97,009 89,771 X 101-1100-411.14-12 LIFE INSURANCE - - - - - 1,848 1,848 X 101-1100-411.14-14 EMPLOYEE ASSISTANCE PROG 384 379 384 384 384 384 420 X 101-1100-411.14-15 DENTAL INSURANCE 7,521 8,022 8,555 6,731 6,544 5,914 7,497 X 101-1100-411.14-16 VISION INSURANCE 1,212 1,402 1,589 1,676 1,679 1,807 1,411 X 101-1100-411.14-17 MASA 531 422 555 504 - 770 770 X 101-1100-411.14-18 TELEPHONE DOC 346 352 374 374 410 399 399 X 101-1100-411.14-21 TAXES/FICA-MEDICARE 3,197 3,502 3,617 4,047 4,103 5,636 6,380 X 101-1100-411.14-32 RETIREMENT/PERA 4,018 4,889 5,536 6,140 6,611 8,261 9,088 X 101-1100-411.14-41 WORKERS' COMPENSATION 54 71 326 73 72 58 66 X 101-1100-411.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1100-411.21-01 PROPERTY - - - - - - - X 101-1100-411.21-02 LIABILITY 593 882 1,179 1,262 1,011 1,338 801 X 101-1100-411.21-50 UNEMPLOYMENT - 546 - - - - - X 101-1100-411.22-04 ORDINANCE REVISION FEES 3,573 8,968 6,520 6,644 8,525 10,000 10,000 X 101-1100-411.22-07 RECORDING FEES 200 - - - 500 500 500 X 101-1100-411.22-09 INFO TECHNOLOGY SERVICES 31,635 25,566 31,918 30,452 30,458 30,458 37,405 2025 PROPOSED OPERATING BUDGET Page 35 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1100-411.22-26 INSURANCE CLAIMS - - - - - - - X 101-1100-411.22-98 OTHER 3,440 1,497 3,886 38,559 9,422 12,000 13,500 X 101-1100-411.23-01 PUBLICATION FEES 83 41 25 - 175 500 500 X 101-1100-411.24-01 EQUIPMENT - - - - - - - X 101-1100-411.25-01 MAINTENANCE CONTRACTS 516 597 191 200 217 217 167 X 101-1100-411.25-95 FACILITY ALLOCATION - - - - - - 115,274 X 101-1100-411.26-01 OFFICE SUPPLIES 251 3,924 1,124 6,935 3,630 6,500 6,500 X 101-1100-411.26-02 POSTAGE - - - - 1,376 100 100 X 101-1100-411.26-03 PRINTING/FORMS 47 267 - 71 68 700 400 X 101-1100-411.26-17 CATERING/SPECIAL CIRCUM 5,902 1,639 2,947 4,074 5,569 7,500 8,000 X 101-1100-411.26-23 FURNITURE/FIXTURES - - - - - 12,000 - X 101-1100-411.26-32 DATA PROCESSING SOFTWARE 95 - - - - - - X 101-1100-411.26-33 DATA PROCESSING EQUIPMENT 1,937 1,636 365 2,041 - 4,000 - X 101-1100-411.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-1100-411.27-04 EDUCATION/TRAINING 7,193 - 1,464 6,813 9,323 40,000 20,000 X 101-1100-411.27-05 MEMBER DUES/SUBSCRIPTIONS 11,773 12,700 14,813 15,664 11,339 13,700 31,000 X 101-1100-411.27-06 EMPLOYEE RECOGNITION 230 1,616 - 550 90 4,000 1,000 X 101-1100-411.27-07 MILEAGE REIMBURSEMENT 2,448 258 337 662 1,629 2,500 2,700 X 101-1100-411.27-21 EMPLOYEE RECRUITMENT 10,940 - - - - - - X 101-1100-411.28-01 TELEPHONE - - - - - - - X 101-1100-411.29-05 ECONOMIC DEVELOPMENT 7,559 14,000 - 34,000 - 34,000 14,000 X 101-1100-411.29-40 PUBLIC ACADEMIES/AWARDS - - - - - - - X 101-1100-411.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1100-411.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-1100-411.60-01 CONTINGENCIES 17,211 668 1,132 5,285 7,200 10,000 10,000 X 101-1190-419.11-01 SUPERVISORS - 127,194 134,119 144,616 166,117 170,626 179,301 X 101-1190-419.11-02 REGULAR STAFF 72,893 41,979 46,423 46,958 46,542 52,789 49,087 X 101-1190-419.11-04 STAFF OVERTIME - 108 - - - - - X 101-1190-419.13-01 CELL PHONE 400 784 768 768 768 768 768 X 101-1190-419.13-03 VEHICLE ALLOWANCE 1,000 1,960 1,920 1,920 1,920 1,920 1,920 X 101-1190-419.14-11 MEDICAL INSURANCE 3,968 13,609 13,519 13,994 14,409 18,129 18,385 X 101-1190-419.14-12 LIFE INSURANCE 51 198 194 201 151 422 422 X 101-1190-419.14-14 EMPLOYEE ASSISTANCE PROG 23 89 88 88 89 88 96 X 101-1190-419.14-15 DENTAL INSURANCE 201 777 772 607 582 640 640 X 101-1190-419.14-16 VISION INSURANCE 48 184 182 182 175 192 192 X 101-1190-419.14-17 MASA - 116 127 115 - 176 176 X 101-1190-419.14-18 TELEPHONE DOC 21 83 85 85 97 91 91 X 101-1190-419.14-21 TAXES/FICA-MEDICARE 5,661 12,221 12,521 12,952 13,887 13,971 13,741 X 101-1190-419.14-32 RETIREMENT/PERA 12,371 27,730 29,812 32,448 36,779 34,331 35,355 X 101-1190-419.14-41 WORKERS' COMPENSATION 58 231 896 203 225 176 182 X 101-1190-419.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1190-419.21-01 PROPERTY - - - - - - - X 101-1190-419.21-02 LIABILITY - 537 1,035 - 940 1,000 911 X 101-1190-419.21-50 UNEMPLOYMENT - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 36 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1190-419.22-07 RECORDING FEES - - - - - - - X 101-1190-419.22-08 LEGAL 4,825 24,353 41,601 18,948 15,114 50,000 60,000 X 101-1190-419.22-09 INFO TECHNOLOGY SERVICES - 8,522 7,980 7,613 7,614 7,613 9,351 X 101-1190-419.22-13 CONTRACT/SKILLED SERVICES - -19,523 16,500 18,000 18,300 18,300 X 101-1190-419.22-98 OTHER 83 574 625 749 1,840 5,000 5,000 X 101-1190-419.23-01 PUBLICATION FEES 200 - - - - - - X 101-1190-419.25-01 MAINTENANCE CONTRACTS - 448 287 360 491 252 250 X 101-1190-419.25-95 FACILITY ALLOCATION - -- - - - 34,460 X 101-1190-419.26-01 OFFICE SUPPLIES 628 251 22 447 53 150 3,000 X 101-1190-419.26-02 POSTAGE - -2 1 1 52 200 X 101-1190-419.26-03 PRINTING/FORMS 34 - - - - - - X 101-1190-419.26-04 FREIGHT/SHIPPING - -- - - - - X 101-1190-419.26-11 POLICE EQUIPMENT & SUPPLY - -- - - - - X 101-1190-419.26-17 CATERING/SPEC CIRCUMSTANC 67 - - - 143 1,000 1,000 X 101-1190-419.26-23 FURNITURE/FIXTURES - -- - - 2,000 2,000 X 101-1190-419.26-32 DATA PROCESSING SOFTWARE 1,058 - - - - - - X 101-1190-419.26-33 DATA PROCESSING EQUIPMENT 7,276 - - - - - - X 101-1190-419.27-04 EDUCATION/TRAINING 1,010 3,042 1,774 2,023 2,759 54 12,000 X 101-1190-419.27-05 MEMBER DUES/SUBSCRIPTIONS 2,923 5,220 6,438 6,370 6,390 5,493 7,000 X 101-1190-419.27-06 EMPLOYEE RECOGNITION - 162 151 160 87 160 160 X 101-1190-419.27-07 MILEAGE REIMBURSEMENT - -- - - 100 100 X 101-1190-419.27-15 TEAM BUILDING EXP - -16 - - - - X 101-1190-419.27-21 EMPLOYEE RECRUITMENT 120 - - - 40 - - X 101-1190-419.28-01 TELEPHONE - -- - - - - X 101-1190-419.29-07 UNCOLLECTIBLE ACCOUNTS - -- - - - - X 101-1190-419.32-22 BUILDING REMODELING 19,731 - - - - - - X 101-1190-419.33-31 FURNITURE/FIXTURES 22,874 - - - - - - R 101-1200-351.10-00 COURT FINES (3,072) (2,380) (2,810) (2,225) (1,705) (2,000) (2,000) R 101-1200-380.20-00 OTHER - - - - - - - X 101-1200-412.11-01 SUPERVISORS - - - - - - - X 101-1200-412.11-02 REGULAR STAFF 25,020 28,394 25,730 23,809 10,937 14,407 - X 101-1200-412.11-04 STAFF OVERTIME 67 35 - - - - - X 101-1200-412.14-11 MEDICAL INSURANCE 9,640 11,584 11,584 12,045 5,214 2,833 - X 101-1200-412.14-12 LIFE INSURANCE 61 61 61 63 32 66 - X 101-1200-412.14-14 EMPLOYEE ASSISTANCE PROG 27 27 27 27 14 14 - X 101-1200-412.14-15 DENTAL INSURANCE 704 704 713 561 280 100 - X 101-1200-412.14-16 VISION INSURANCE 123 123 123 123 61 30 - X 101-1200-412.14-17 MASA 38 29 40 36 - 28 - X 101-1200-412.14-18 TELEPHONE DOC 25 25 27 27 15 14 - X 101-1200-412.14-21 TAXES/FICA-MEDICARE 1,737 1,887 1,710 1,546 724 1,102 - X 101-1200-412.14-32 RETIREMENT/PERA 3,111 3,494 3,066 2,930 1,396 2,205 - X 101-1200-412.14-41 WORKERS' COMPENSATION 25 34 138 25 12 11 - X 101-1200-412.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1200-412.21-02 LIABILITY 153 231 324 347 215 368 212 2025 PROPOSED OPERATING BUDGET Page 37 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1200-412.21-50 UNEMPLOYMENT 1,637 - - - - - - X 101-1200-412.22-08 LEGAL - - - 488 - 2,000 2,000 X 101-1200-412.22-13 CONTRACT LABOR 36,154 20,475 20,400 22,800 24,500 26,000 26,000 X 101-1200-412.22-98 OTHER 316 199 102 226 204 250 250 X 101-1200-412.26-01 OFFICE SUPPLIES 188 448 44 194 62 500 300 X 101-1200-412.26-02 POSTAGE - 7 19 18 - 200 100 X 101-1200-412.26-03 PRINTING/FORMS 170 - - - - 100 100 X 101-1200-412.26-17 CATERING/SPECIAL CIRCUM - 100 - 135 141 500 300 X 101-1200-412.26-23 FURNITURE/FIXTURES - 238 - - - - - X 101-1200-412.26-33 DATA PROCESSING EQUIPMENT - - - 1,094 - - - X 101-1200-412.27-04 EDUCATION/TRAINING 677 - - 788 200 4,500 5,700 X 101-1200-412.27-05 MEMBER DUES/SUBSCRIPTIONS 22 44 54 - 100 100 100 X 101-1200-412.27-06 EMPLOYEE RECOGNITION 40 40 40 - 40 40 40 X 101-1200-412.27-15 TEAM BUILDING EXP - - - - - - - X 101-1200-412.27-21 EMPLOYEE RECRUITMENT - - - - - - - R 101-1300-333.00-00 FEDERAL GRANT (65) - - - - - - R 101-1300-334.20-00 OPERATING GRANT (6) (2,535) - - - - - R 101-1300-343.40-00 OTHER - - - - - - - R 101-1300-365.20-00 DONATIONS - - - - - - - R 101-1300-380.20-00 OTHER - - - - (500) (500) - R 101-1300-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-1300-413.11-01 SUPERVISORS 53,036 58,665 61,268 62,714 69,769 126,673 142,513 X 101-1300-413.11-02 REGULAR STAFF 102,871 101,889 107,638 111,139 125,196 73,636 76,624 X 101-1300-413.11-04 STAFF OVERTIME 2,390 2,488 794 - - - - X 101-1300-413.13-01 CELL PHONE 775 866 866 866 1,231 1,231 1,231 X 101-1300-413.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1300-413.14-11 MEDICAL INSURANCE 18,275 21,106 21,590 22,445 21,638 25,174 21,384 X 101-1300-413.14-12 LIFE INSURANCE 176 180 184 191 192 401 401 X 101-1300-413.14-14 EMPLOYEE ASSISTANCE PROG 80 82 63 84 84 83 91 X 101-1300-413.14-15 DENTAL INSURANCE 1,163 1,209 1,267 997 1,117 1,203 1,203 X 101-1300-413.14-16 VISION INSURANCE 214 223 230 230 232 235 287 X 101-1300-413.14-17 MASA 115 102 113 109 - 167 167 X 101-1300-413.14-18 TELEPHONE DOC 53 56 61 79 91 87 87 X 101-1300-413.14-21 TAXES/FICA-MEDICARE 11,491 11,660 12,148 12,447 13,998 15,418 16,858 X 101-1300-413.14-31 RETIREMENT/ICMA 401(A)7,295 5,753 6,523 6,955 8,179 8,575 9,712 X 101-1300-413.14-32 RETIREMENT/PERA 15,677 17,882 18,363 19,274 22,150 22,260 24,005 X 101-1300-413.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-1300-413.14-41 WORKERS' COMPENSATION 935 199 862 185 206 157 174 X 101-1300-413.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1300-413.21-01 PROPERTY - - - - - - - X 101-1300-413.21-02 LIABILITY 1,169 1,064 1,454 1,556 1,009 1,650 1,022 X 101-1300-413.21-50 UNEMPLOYMENT - - - - - - - X 101-1300-413.22-02 ENGINEERING - - - - - - - X 101-1300-413.22-07 RECORDING FEES - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 38 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1300-413.22-08 LEGAL - - - - - - - X 101-1300-413.22-09 INFO TECHNOLOGY SERVICES 27,116 25,566 23,939 26,646 26,650 26,650 32,729 X 101-1300-413.22-26 INSURANCE CLAIMS - - - - - - - X 101-1300-413.22-84 WORKFORCE HOUSING VERIFIC - - - - - - - X 101-1300-413.22-98 OTHER 2,460 1,559 39,210 14,215 1,957 2,374 12,374 X 101-1300-413.23-01 PUBLICATION FEES 15,133 23,238 22,365 28,719 25,922 39,300 38,500 X 101-1300-413.23-03 ADVERTISING PRODUCTION - 143 - - - - - X 101-1300-413.24-01 EQUIPMENT - - - - - - - X 101-1300-413.24-03 LEASE - - - - - - - X 101-1300-413.25-01 MAINTENANCE CONTRACTS 4,367 4,227 2,949 2,781 2,867 4,304 5,013 X 101-1300-413.25-09 VEHICLE REPAIRS-FLEET SHP - - - 677 - 677 - X 101-1300-413.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-1300-413.25-44 FUTURE VEHICLE PURCHASE - - 1,428 1,428 1,428 1,428 1,428 X 101-1300-413.25-95 FACILITY ALLOCATION - - - - - - 81,175 X 101-1300-413.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-1300-413.26-01 OFFICE SUPPLIES 1,478 325 257 1,741 1,578 - 1,000 X 101-1300-413.26-02 POSTAGE 4,721 4,664 2,405 2,454 3 5,000 3,000 X 101-1300-413.26-03 PRINTING/FORMS - - 71 - 43 - - X 101-1300-413.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1300-413.26-17 CATERING/SPEC CIRCUMSTANC 11,151 1,315 787 7,385 5,851 9,000 9,000 X 101-1300-413.26-23 FURNITURE/FIXTURES 1,305 605 1,329 - - - - X 101-1300-413.26-32 DATA PROCESSING SOFTWARE 400 377 220 - - - - X 101-1300-413.26-33 DATA PROCESSING EQUIPMENT 1,708 1,904 1,577 275 750 - - X 101-1300-413.26-42 OFFICE EQUIPMENT - - - - - - - X 101-1300-413.26-74 COVID TESTING SUPPLIES - 1,016 1,829 - - - - X 101-1300-413.26-90 BAG FEE SUPPLIES/EDUCATION MATERIA - - - - 13,680 28,000 38,000 X 101-1300-413.27-02 UNIFORM ALLOWANCE - - - - - - - X 101-1300-413.27-04 EDUCATION/TRAINING 30,578 9,038 1,692 3,929 8,099 25,000 15,000 X 101-1300-413.27-05 MEMBER DUES/SUBSCRIPTIONS 11,118 9,201 10,042 11,758 8,316 11,500 10,000 X 101-1300-413.27-06 EMPLOYEE RECOGNITION 3,401 2,063 2,902 5,904 19,150 26,480 26,480 X 101-1300-413.27-07 MILEAGE REIMBURSEMENT 703 66 76 72 20 1,000 500 X 101-1300-413.27-15 TEAM BUILDING EXP - - - - - - - X 101-1300-413.27-21 EMPLOYEE RECRUITMENT 1,927 5,414 1,038 - 7,053 - - X 101-1300-413.27-30 VOLUNTEER RECOGNITION - - - - - 100 100 X 101-1300-413.28-01 TELEPHONE 480 589 480 480 480 530 - X 101-1300-413.29-22 MARKETING EXPENSE - - - - - - - X 101-1300-413.29-33 CENTENNIAL CELEBRATION - - - - - - - X 101-1300-413.29-34 PIKAS IN THE PARK - - - - - - - X 101-1300-413.29-84 ENVIRON SUSTAINABILITY - - - - - 25,000 - X 101-1300-413.31-13 LAND IMPROVEMENTS - 32,111 - - - - - X 101-1300-413.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1300-413.33-32 OFFICE EQUIPMENT - - - - - - - X 101-1300-413.33-33 DATA PROCESSING EQUIPMENT - - - - - - - R 101-1400-321.11-00 LIQUOR OCCUPATION (62,586) (59,708) (12,204) (78,328) (76,867) (65,000) (65,000) 2025 PROPOSED OPERATING BUDGET Page 39 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 101-1400-321.12-00 GENERAL OCCUPATION LIC.(174,649) (232,134) (239,739) (255,835) (270,600) (250,250) (260,800) R 101-1400-321.19-00 MISC. LIQUOR FEE - - - - - - - R 101-1400-333.00-00 FEDERAL GRANT - - - - - - - R 101-1400-334.20-00 OPERATING GRANT - - - - - - - R 101-1400-341.22-04 ACCOUNTING SERVICES - - - - - - - R 101-1400-380.20-00 OTHER (1,105) (1,269) (105) (1,092) (296) - - X 101-1400-414.11-01 SUPERVISORS 45,970 44,775 47,646 47,442 53,189 55,461 57,136 X 101-1400-414.11-02 REGULAR STAFF 68,844 68,010 68,998 66,625 62,103 97,561 71,723 X 101-1400-414.11-03 SEASONAL STAFF - - - - - - - X 101-1400-414.11-04 STAFF OVERTIME 2,675 1,403 1,555 1,690 2,665 5,000 5,000 X 101-1400-414.13-01 CELL PHONE 365 365 365 365 365 365 365 X 101-1400-414.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1400-414.14-11 MEDICAL INSURANCE 20,258 21,401 21,050 21,727 16,923 40,979 20,935 X 101-1400-414.14-12 LIFE INSURANCE 207 201 198 206 177 499 401 X 101-1400-414.14-14 EMPLOYEE ASSISTANCE PROG 96 92 90 90 91 104 91 X 101-1400-414.14-15 DENTAL INSURANCE 1,806 1,749 1,993 1,558 1,333 2,134 1,500 X 101-1400-414.14-16 VISION INSURANCE 327 339 355 353 307 470 340 X 101-1400-414.14-17 MASA 153 116 130 118 - 208 167 X 101-1400-414.14-18 TELEPHONE DOC 76 85 88 88 99 108 87 X 101-1400-414.14-21 TAXES/FICA-MEDICARE 8,720 8,323 8,673 8,398 9,120 12,116 10,268 X 101-1400-414.14-32 RETIREMENT/PERA 15,560 15,290 15,705 15,888 17,618 24,234 20,536 X 101-1400-414.14-41 WORKERS' COMPENSATION 122 39 578 122 129 119 102 X 101-1400-414.14-59 OTHER BENEFITS - - - - - - - X 101-1400-414.21-01 PROPERTY 62 72 62 64 62 74 89 X 101-1400-414.21-02 LIABILITY 1,075 1,440 1,920 2,055 969 2,179 939 X 101-1400-414.21-50 UNEMPLOYMENT 2,237 - - - - - - X 101-1400-414.22-07 RECORDING FEES 200 489 - 540 - - - X 101-1400-414.22-08 LEGAL 62,650 - - - - - - X 101-1400-414.22-09 INFO TECHNOLOGY SERVICES 22,676 25,566 19,949 19,033 19,036 19,036 28,054 X 101-1400-414.22-13 CONTRACT/SKILLED SERVICES 8,819 381 - - - - - X 101-1400-414.22-98 OTHER 54,188 57,838 29,476 85,463 37,347 251,700 76,700 X 101-1400-414.23-01 PUBLICATION FEES 13,051 3,208 3,340 878 250 1,000 500 X 101-1400-414.25-01 MAINTENANCE CONTRACTS 35,274 28,191 28,290 16,898 15,383 17,688 17,183 X 101-1400-414.25-95 FACILITY ALLOCATION - - - - - - 67,197 X 101-1400-414.26-01 OFFICE SUPPLIES 2,154 1,542 908 1,451 1,571 2,000 2,000 X 101-1400-414.26-02 POSTAGE 535 437 351 285 219 300 300 X 101-1400-414.26-03 PRINTING/FORMS 339 - 37 - 82 200 200 X 101-1400-414.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1400-414.26-17 CATERING/SPEC CIRCUMSTANC 108 296 6 374 299 1,000 1,000 X 101-1400-414.26-23 FURNITURE/FIXTURES - 714 - - 2,057 16,000 - X 101-1400-414.26-32 DATA PROCESSING SOFTWARE - - 705 204 - - - X 101-1400-414.26-33 DATA PROCESSING EQUIPMENT 449 - 1,515 1,222 - - - X 101-1400-414.26-42 OFFICE EQUIPMENT - - - - - - - X 101-1400-414.27-04 EDUCATION/TRAINING 9,604 4,989 6,709 9,364 11,935 14,500 12,000 2025 PROPOSED OPERATING BUDGET Page 40 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1400-414.27-05 MEMBER DUES/SUBSCRIPTIONS 7,729 975 844 888 760 1,580 1,880 X 101-1400-414.27-06 EMPLOYEE RECOGNITION 326 200 316 203 200 280 280 X 101-1400-414.27-07 MILEAGE REIMBURSEMENT 105 69 - 71 149 500 500 X 101-1400-414.27-15 TEAM BUILDING EXP - - - - - - - X 101-1400-414.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-1400-414.28-01 TELEPHONE - - - - - - - X 101-1400-414.37-01 SOFTWARE 2,806 - - - - - - R 101-1500-333.00-00 FEDERAL GRANT (418) - (690) - - - - R 101-1500-334.20-00 OPERATING GRANT (37) - - - - - - R 101-1500-341.22-04 ACCOUNTING SERVICES (18,036) (4,644) - - - - - R 101-1500-380.20-00 OTHER (166) (1) (1) (16) (57) - - X 101-1500-415.11-01 SUPERVISORS 126,012 132,204 138,574 139,975 171,677 283,802 239,930 X 101-1500-415.11-02 REGULAR STAFF 160,660 170,433 188,077 192,688 211,810 260,895 261,458 X 101-1500-415.11-03 SEASONAL STAFF - - - - - - - X 101-1500-415.11-04 STAFF OVERTIME 12,976 9,485 8,677 12,553 13,608 10,000 10,000 X 101-1500-415.13-01 CELL PHONE - - - - 96 - - X 101-1500-415.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1500-415.14-11 MEDICAL INSURANCE 58,315 54,215 49,636 52,914 61,094 99,146 105,038 X 101-1500-415.14-12 LIFE INSURANCE 473 410 466 623 510 1,426 1,373 X 101-1500-415.14-14 EMPLOYEE ASSISTANCE PROG 224 239 234 221 258 296 312 X 101-1500-415.14-15 DENTAL INSURANCE 5,446 5,265 5,675 4,558 4,745 5,599 6,150 X 101-1500-415.14-16 VISION INSURANCE 866 940 990 967 1,042 1,070 1,058 X 101-1500-415.14-17 MASA 311 306 333 302 - 594 572 X 101-1500-415.14-18 TELEPHONE DOC 198 213 227 211 208 308 296 X 101-1500-415.14-21 TAXES/FICA-MEDICARE 22,346 23,135 25,065 25,479 29,592 37,452 39,121 X 101-1500-415.14-31 RETIREMENT/ICMA 401(A)- - - (465) - - - X 101-1500-415.14-32 RETIREMENT/PERA 40,174 42,317 46,990 48,196 57,477 72,011 78,242 X 101-1500-415.14-41 WORKERS' COMPENSATION 304 372 1,564 361 414 400 395 X 101-1500-415.14-59 OTHER BENEFIT COSTS - - 76 (722) (663) - - x 101-1500-415.14-99 SALARY CAPITAL CONTRA ACT - - - - - (188,576) (161,792) X 101-1500-415.21-01 PROPERTY - - - - - - - X 101-1500-415.21-02 LIABILITY 1,523 1,555 2,161 2,313 1,813 2,264 1,760 X 101-1500-415.21-50 UNEMPLOYMENT - - - - - - - X 101-1500-415.22-01 AUDITING 11,500 18,373 27,350 23,075 23,900 26,125 35,000 X 101-1500-415.22-08 LEGAL - - - - - - - X 101-1500-415.22-09 INFO TECHNOLOGY SERVICES 54,231 46,872 43,887 60,905 60,915 60,915 84,161 X 101-1500-415.22-10 BANK SERVICE 1,020 1,114 (9) 1,703 1,752 1,100 1,000 X 101-1500-415.22-11 COUNTY TREASURER (2%)7,645 8,758 7,978 9,265 9,125 9,500 10,000 X 101-1500-415.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-1500-415.22-21 COUNTY VEH LICENSING (5%)19,003 16,783 21,709 19,254 22,592 22,000 20,000 X 101-1500-415.22-95 INVESTMENT SERVICE FEES - - - - - - - X 101-1500-415.22-98 OTHER 8,332 5,949 8,957 11,737 8,922 7,200 9,700 X 101-1500-415.23-01 PUBLICATION FEES 2,335 1,584 1,863 547 - 750 - X 101-1500-415.25-01 MAINTENANCE CONTRACTS 1,161 1,993 1,052 1,100 1,196 9,428 9,583 2025 PROPOSED OPERATING BUDGET Page 41 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1500-415.25-95 FACILITY ALLOCATION - - - - - - 84,066 X 101-1500-415.26-01 OFFICE SUPPLIES 226 344 4,445 3,885 6,273 7,000 7,000 X 101-1500-415.26-02 POSTAGE 1,668 2,413 8,045 5,499 6,735 7,000 7,000 X 101-1500-415.26-03 PRINTING/FORMS 1,844 3,095 2,515 3,720 2,046 4,000 3,000 X 101-1500-415.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1500-415.26-11 POLICE EQUIPMENT & SUPPLY - - - - (10,261) - - X 101-1500-415.26-17 CATERING/SPEC CIRCUMSTANC 50 55 167 299 283 300 600 X 101-1500-415.26-23 FURNITURE/FIXTURES 2,060 - 435 - 456 - - X 101-1500-415.26-32 DATA PROCESSING SOFTWARE 703 - 3,408 2,120 1,460 - 1,000 X 101-1500-415.26-33 DATA PROCESSING EQUIPMENT 132 2,683 1,040 8 42 - - X 101-1500-415.27-04 EDUCATION/TRAINING 2,248 839 309 689 1,571 750 2,000 X 101-1500-415.27-05 MEMBER DUES/SUBSCRIPTIONS 889 711 803 2,312 1,675 2,125 1,555 X 101-1500-415.27-06 EMPLOYEE RECOGNITION 800 192 1,093 640 705 660 660 X 101-1500-415.27-07 MILEAGE REIMBURSEMENT 266 58 - - - 100 - X 101-1500-415.27-15 TEAM BUILDING EXP - - - 223 - - - X 101-1500-415.27-21 EMPLOYEE RECRUITMENT - - 113 - 3,393 - - X 101-1500-415.28-01 TELEPHONE - - - - - - - X 101-1500-415.29-07 UNCOLLECTIBLE ACCOUNTS - - - - - - - X 101-1500-415.37-01 CAPITAL-INTANGIBLE / SOFTWARE - - - - 9,500 - - X 101-1500-415.41-05 SUBSCRIPTION FINANCING / PRINCIPAL - - - - - - - R 101-1600-321.12-00 GENERAL OCCUPATION LIC.(155,850) - - - - - - R 101-1600-333.00-00 FEDERAL GRANT - - - - - - - R 101-1600-334.20-00 OPERATING GRANT - - (83,718) (69,964) (4,128) - - R 101-1600-338.60-00 LARIMER COUNTY IGA (46,112) (22,272) - - - - - R 101-1600-341.30-00 APPLICATION FEES-INSIDE (70,303) (39,488) (32,207) (47,420) (46,490) (40,000) (44,000) R 101-1600-341.35-00 APPLICATION FEES-OUTSIDE (29,990) (8,412) - - - - - R 101-1600-341.37-00 GUARANTEE RELEASE FEES - - - - - - - R 101-1600-341.90-00 ARCHITECTURAL REVIEW COMM - - - - - - - R 101-1600-365.19-00 NON-PROFIT/COMM FOUNDATIO (12,500) - - - - - - R 101-1600-380.20-00 OTHER (559) (17,246) (6,990) (3,370) (3,100) (2,000) (1,500) R 101-1600-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-1600-416.11-01 SUPERVISORS 93,508 97,956 127,556 98,975 84,136 114,574 115,823 X 101-1600-416.11-02 REGULAR STAFF 253,699 180,942 220,072 211,214 250,069 268,702 302,341 X 101-1600-416.11-03 SEASONAL STAFF - - - - - - - X 101-1600-416.11-04 STAFF OVERTIME 5,798 255 229 449 856 1,000 1,000 X 101-1600-416.13-01 CELL PHONE 270 270 503 720 540 720 720 X 101-1600-416.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1600-416.14-11 MEDICAL INSURANCE 69,399 47,842 53,287 47,158 63,095 76,160 105,515 X 101-1600-416.14-12 LIFE INSURANCE 610 401 519 492 501 1,188 1,188 X 101-1600-416.14-14 EMPLOYEE ASSISTANCE PROG 284 201 243 223 227 247 270 X 101-1600-416.14-15 DENTAL INSURANCE 4,253 3,154 3,438 2,817 3,768 3,953 5,322 X 101-1600-416.14-16 VISION INSURANCE 856 502 688 687 859 920 1,162 X 101-1600-416.14-17 MASA 493 393 357 378 - 495 495 X 101-1600-416.14-18 TELEPHONE DOC 256 187 237 214 249 257 257 2025 PROPOSED OPERATING BUDGET Page 42 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1600-416.14-21 TAXES/FICA-MEDICARE 26,444 20,827 26,258 23,194 24,828 29,452 32,121 X 101-1600-416.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 101-1600-416.14-32 RETIREMENT/PERA 47,338 38,175 47,964 43,984 48,354 58,904 64,242 X 101-1600-416.14-41 WORKERS' COMPENSATION 3,672 3,909 4,830 3,977 3,875 3,808 4,286 X 101-1600-416.14-59 EMPLOYER BENEFITS / OTHER BENEFITS - - 1,485 - - - - X 101-1600-416.21-01 PROPERTY - - - - - - - X 101-1600-416.21-02 LIABILITY 2,920 3,617 4,773 5,110 2,673 5,417 2,139 X 101-1600-416.22-03 PLANNING 31,617 41,153 2,500 - - - - X 101-1600-416.22-08 LEGAL 21,525 100 - - - - - X 101-1600-416.22-09 INFO TECHNOLOGY SERVICES 36,154 29,827 27,928 26,646 26,650 26,650 32,729 X 101-1600-416.22-13 CONTRACT/SKILLED SERVICES 51,092 72,672 154,140 158,728 61,163 487,631 50,000 X 101-1600-416.22-24 GIS 1,655 5,036 4,159 2,329 1,781 850 5,000 X 101-1600-416.22-26 INSURANCE CLAIMS - - - - - 5,000 - X 101-1600-416.22-35 APPLICATION PUBLICATIONS 953 789 596 528 946 600 1,000 X 101-1600-416.22-98 OTHER 4,611 1,624 5,353 2,079 2,654 3,000 3,000 X 101-1600-416.23-01 PUBLICATION FEES 68 - - 230 100 1,000 3,500 X 101-1600-416.24-03 LEASE 1,417 1,417 1,417 1,417 1,637 1,420 1,500 X 101-1600-416.25-01 MAINTENANCE CONTRACTS 1,459 972 1,517 1,784 1,480 4,413 4,083 X 101-1600-416.25-02 BUILDINGS - - - - - - - X 101-1600-416.25-09 VEHICLE REPAIRS-FLEET SHP - - - 2,053 3,011 3,000 - X 101-1600-416.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - 1,641 1,000 X 101-1600-416.25-44 FUTURE VEHICLE PURCHASE - 2,501 2,728 2,728 2,728 2,728 2,728 X 101-1600-416.25-95 FACILITY ALLOCATION - - - - - - 98,406 X 101-1600-416.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-1600-416.26-01 OFFICE SUPPLIES 1,631 1,286 493 941 722 1,200 1,400 X 101-1600-416.26-02 POSTAGE 689 1,013 440 626 507 1,200 1,200 X 101-1600-416.26-03 PRINTING/FORMS 244 - 303 126 1,021 300 500 X 101-1600-416.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1600-416.26-10 LAWN - - - - - - - X 101-1600-416.26-17 CATERING/SPEC CIRCUMSTANC 1,659 406 1,032 2,350 1,627 1,000 2,000 X 101-1600-416.26-23 FURNITURE/FIXTURES 5,422 - - 300 556 1,500 2,250 X 101-1600-416.26-32 DATA PROCESSING SOFTWARE 299 965 2,921 220 900 2,000 2,000 X 101-1600-416.26-33 DATA PROCESSING EQUIPMENT 1,942 1,261 220 1,034 88 4,000 3,000 X 101-1600-416.26-38 FLOOD RESTORATION/RECLAMA - - - - - - - X 101-1600-416.26-39 FUEL & OIL - - - 86 - 856 856 X 101-1600-416.26-47 CODE BOOKS - - - - - - - X 101-1600-416.27-02 UNIFORM ALLOWANCE - - - - - 400 500 X 101-1600-416.27-04 EDUCATION/TRAINING 6,749 1,184 1,096 5,932 2,061 6,000 10,000 X 101-1600-416.27-05 MEMBER DUES/SUBSCRIPTIONS 2,850 3,024 1,323 1,562 2,429 2,500 4,000 X 101-1600-416.27-06 EMPLOYEE RECOGNITION 480 322 493 238 377 600 600 X 101-1600-416.27-07 MILEAGE REIMBURSEMENT 392 51 - - 108 400 400 X 101-1600-416.27-15 TEAM BUILDING EXP - - - - - 250 500 X 101-1600-416.27-21 EMPLOYEE RECRUITMENT 295 - - - 9,693 300 300 X 101-1600-416.27-30 VOLUNTEER RECOGNITION - - - - - 800 1,000 2025 PROPOSED OPERATING BUDGET Page 43 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1600-416.28-01 TELEPHONE - - - - - - - X 101-1600-416.29-05 ECONOMIC DEVELOPMENT - - - - - - - X 101-1600-416.29-06 INTEREST ON DEPOSITS 112 1,354 105 129 22 60,275 8,700 X 101-1600-416.29-98 MISCELLANEOUS - - - - - - - X 101-1600-416.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1600-416.33-32 OFFICE EQUIPMENT - - - - - - - X 101-1600-416.33-33 DATA PROCESSING EQUIPMENT - - - - - - - R 101-1700-333.00-00 FEDERAL GRANT (7) - - - - - - R 101-1700-334.20-00 OPERATING GRANT (1) - - - - - - R 101-1700-363.10-00 LAND - - - - - - - R 101-1700-363.20-00 BUILDINGS (169,268) (163,065) (47,408) (25,935) (24,978) (43,100) - R 101-1700-363.20-96 BUILDINGS / INTERFUND ALLOCATIONS - - - (17,528) (17,528) (17,528) - R 101-1700-380.20-00 OTHER (2,371) (18) (94) - - - - R 101-1700-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-1700-417.11-01 SUPERVISORS 19,731 13,985 14,431 30,650 78,636 84,973 - X 101-1700-417.11-02 REGULAR STAFF 125,304 130,806 137,868 78,032 57,672 124,457 - X 101-1700-417.11-04 STAFF OVERTIME 1,192 599 697 3,503 19,627 4,000 - X 101-1700-417.13-01 CELL PHONE 1,820 1,876 1,872 1,244 1,632 3,812 - X 101-1700-417.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1700-417.14-11 MEDICAL INSURANCE 28,258 25,350 24,865 15,924 31,970 51,948 - X 101-1700-417.14-12 LIFE INSURANCE 232 233 235 169 237 659 - X 101-1700-417.14-14 EMPLOYEE ASSISTANCE PROG 117 114 112 76 99 122 - X 101-1700-417.14-15 DENTAL INSURANCE 2,028 1,968 1,943 835 1,907 2,611 - X 101-1700-417.14-16 VISION INSURANCE 384 374 366 209 418 571 - X 101-1700-417.14-17 MASA 159 146 162 148 - 247 - X 101-1700-417.14-18 TELEPHONE DOC 104 105 108 74 108 127 - X 101-1700-417.14-21 TAXES/FICA-MEDICARE 11,055 10,960 11,562 8,493 11,486 16,452 - X 101-1700-417.14-31 RETIREMENT/ICMA 401(A)2,723 1,965 2,066 2,170 2,464 - - X 101-1700-417.14-32 RETIREMENT/PERA 17,845 18,594 19,567 14,477 20,404 33,205 - X 101-1700-417.14-41 WORKERS' COMPENSATION 2,094 2,331 2,413 1,975 2,910 1,287 - X 101-1700-417.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-1700-417.21-01 PROPERTY 31,790 34,746 35,951 37,504 44,649 37,504 - X 101-1700-417.21-02 LIABILITY 3,391 2,968 4,165 4,459 3,622 4,459 - X 101-1700-417.22-02 ENGINEERING - - - - - 1,000 - X 101-1700-417.22-08 LEGAL - - - - - - - X 101-1700-417.22-09 INFO TECHNOLOGY SERVICES 9,039 8,522 7,980 7,613 7,614 7,613 - X 101-1700-417.22-24 GIS 17,770 309 1,020 2,475 3,958 10,000 - X 101-1700-417.22-26 INSURANCE CLAIMS - - - - - - - X 101-1700-417.22-98 OTHER 300 496 526 1,320 502 - - X 101-1700-417.23-01 PUBLICATION FEES - 168 - - 1,963 100 - X 101-1700-417.24-02 REAL PROPERTY 551 387 574 591 609 8,450 - X 101-1700-417.24-03 LEASE - - - - - - - X 101-1700-417.24-04 CONF CTR PROPERTY TAX 13,812 11,673 - - - - - X 101-1700-417.25-01 MAINTENANCE CONTRACTS 220,631 227,166 253,714 266,517 348,194 278,028 - 2025 PROPOSED OPERATING BUDGET Page 44 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1700-417.25-02 BUILDINGS 99,423 85,697 117,823 89,995 197,985 310,741 - X 101-1700-417.25-04 VEHICLE EQUIPMENT - 6 - - 188 - - X 101-1700-417.25-05 MACHINERY/TOOLS - - 262 209 466 750 - X 101-1700-417.25-09 VEHICLE REPAIRS-FLEET SHP 3,137 806 1,538 533 719 488 - X 101-1700-417.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 504 1,651 - X 101-1700-417.25-11 JANITORIAL SERVICES - - - - - - - X 101-1700-417.25-44 FUTURE VEHICLE PURCHASE 3,720 3,720 3,720 3,720 3,720 3,720 - X 101-1700-417.26-01 OFFICE SUPPLIES 81 102 380 166 77 250 - X 101-1700-417.26-04 FREIGHT/SHIPPING - - - - - - - X 101-1700-417.26-05 JANITORIAL 31,673 30,383 31,037 34,210 48,904 44,998 - X 101-1700-417.26-06 MACHINERY/TOOLS - - 113 200 - - - X 101-1700-417.26-13 MEDICAL 568 94 220 161 533 200 - X 101-1700-417.26-17 CATERING/SPEC CIRCUMSTANC 78 - 13 274 257 150 - X 101-1700-417.26-23 FURNITURE/FIXTURES - - - - - 250 - X 101-1700-417.26-32 DATA PROCESSING SOFTWARE 129 - - - 84 - - X 101-1700-417.26-33 DATA PROCESSING EQUIPMENT - - - 927 - 1,500 - X 101-1700-417.26-39 FUEL & OIL 1,101 488 693 1,105 2,477 813 - X 101-1700-417.26-67 EMPLOYEE DUTY HOUSING - - - - - 1,000 - X 101-1700-417.27-01 PERSONAL SAFETY EQUPMENT - 1,418 467 - 175 250 - X 101-1700-417.27-02 UNIFORM ALLOWANCE 226 66 183 647 464 160 - X 101-1700-417.27-04 EDUCATION/TRAINING 1,208 1,163 553 1,212 15 2,700 - X 101-1700-417.27-05 MEMBER DUES/SUBSCRIPTIONS 369 608 850 777 - 600 - X 101-1700-417.27-06 EMPLOYEE RECOGNITION - 150 159 229 476 200 - X 101-1700-417.27-15 TEAM BUILDING EXP - - - - 40 100 - X 101-1700-417.27-21 EMPLOYEE RECRUITMENT - - - 399 - - - X 101-1700-417.27-30 VOLUNTEER RECOGNITION - - - - - 50 - X 101-1700-417.28-01 TELEPHONE 498 84 - - - 500 - X 101-1700-417.28-02 NATURAL GAS 4,704 1,794 2,178 3,668 3,312 3,500 - X 101-1700-417.28-03 ELECTRICAL ENERGY 156,852 102,012 102,337 109,996 101,746 150,000 - X 101-1700-417.28-04 WATER 17,906 12,600 14,105 16,891 15,821 15,500 - X 101-1700-417.28-05 SEWER 27,973 19,060 22,153 25,782 26,937 23,000 - X 101-1700-417.28-06 TRASH DISPOSAL 96,516 86,205 88,973 101,179 122,206 128,905 - X 101-1700-417.32-21 NEW BUILDINGS - - - - - - - X 101-1700-417.32-22 BUILDING REMODELING 163,060 223,685 - - - - - X 101-1700-417.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1700-417.33-32 OFFICE EQUIPMENT 6,802 - - - - - - X 101-1700-417.34-42 CAPITAL - VEHICLES / TRUCKS - - - - - 30,000 - X 101-1700-417.37-96 FACILITY/EMPL HSNG RESERV - - - - - 750,000 - X 101-1700-417.37-99 MAINTENANCE RESERVE - - - - - 26,000 - R 101-1800-341.80-00 INS. STOP LOSS - - - - - - - R 101-1800-380.20-00 OTHER (13,577) (14,332) (13,303) (15,787) (18,344) (24,000) (24,000) X 101-1800-418.11-01 SUPERVISORS - - - - - - - X 101-1800-418.11-02 REGULAR STAFF - 23,513 26,053 47,072 56,138 60,723 58,111 X 101-1800-418.11-03 SEASONAL STAFF - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 45 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1800-418.11-04 STAFF OVERTIME - 428 140 - 19 - 500 X 101-1800-418.11-05 SEASONAL OVERTIME - - - - - - - X 101-1800-418.13-01 CELL PHONE - - 91 137 137 137 274 X 101-1800-418.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-1800-418.14-11 MEDICAL INSURANCE - 5,834 6,030 8,822 10,333 12,475 12,651 X 101-1800-418.14-12 LIFE INSURANCE - 42 46 84 96 201 201 X 101-1800-418.14-14 EMPLOYEE ASSISTANCE PROG - 19 21 37 42 42 46 X 101-1800-418.14-15 DENTAL INSURANCE - 513 537 534 570 602 602 X 101-1800-418.14-16 VISION INSURANCE - 89 92 126 137 196 144 X 101-1800-418.14-17 MASA - 29 30 55 - 84 84 X 101-1800-418.14-18 TELEPHONE DOC - 18 20 35 46 43 43 X 101-1800-418.14-21 TAXES/FICA-MEDICARE - 1,698 1,876 3,490 4,180 4,656 4,456 X 101-1800-418.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 101-1800-418.14-32 RETIREMENT/PERA - 2,888 3,274 6,573 8,023 9,311 8,912 X 101-1800-418.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-1800-418.14-41 WORKERS' COMPENSATION - 28 123 49 59 47 46 X 101-1800-418.14-59 OTHER BENEFITS - - - - - - - X 101-1800-418.14-60 POST EMPLOYMENT INSURANCE 23,680 8,400 8,400 1,400 - 67,291 45,062 X 101-1800-418.14-65 OTHER POSTEMPLOYMENT BENF - - - - - - - X 101-1800-418.14-75 CHILDCARE ASSISTANCE PROG 27,419 29,003 25,000 22,616 24,404 30,000 32,000 X 101-1800-418.14-80 WELLNESS BENEFIT 996 3,420 - - 2,295 18,000 11,400 X 101-1800-418.21-01 PROPERTY - - - - - - - X 101-1800-418.21-02 LIABILITY - 562 - - 1,128 1,408 1,044 X 101-1800-418.21-50 UNEMPLOYMENT - - 3,881 - - - - X 101-1800-418.22-09 INFO TECHNOLOGY SERVICES - - 3,990 3,807 3,807 3,807 9,351 X 101-1800-418.22-26 INSURANCE CLAIMS - - - - - - - X 101-1800-418.22-28 BENEFIT CONSULTANT FEE 29,000 31,417 29,750 29,375 26,583 49,917 35,090 X 101-1800-418.22-90 ACTUARIAL STUDY 13,500 - 14,000 - 16,500 - 18,000 X 101-1800-418.22-98 OTHER 4,056 18,526 14,774 16,464 22,127 28,000 31,262 X 101-1800-418.23-01 PUBLICATION FEES - 5,822 3,744 4,470 4,992 4,000 5,000 X 101-1800-418.25-01 MAINTENANCE CONTRACTS 6,034 6,500 9,869 7,622 8,083 12,384 83 X 101-1800-418.25-02 BUILDINGS - - - - - - - X 101-1800-418.25-95 FACILITY ALLOCATION - - - - - - 25,845 X 101-1800-418.26-01 OFFICE SUPPLIES - 476 724 698 284 1,000 500 X 101-1800-418.26-02 POSTAGE - 1 - 25 3 100 50 X 101-1800-418.26-03 PRINTING/FORMS - 300 37 80 - 500 500 X 101-1800-418.26-11 POLICE EQUIPMENT & SUPPLY - - - - - - - X 101-1800-418.26-17 CATERING/SPEC CIRCUMSTANC 7,500 177 71 245 224 12,500 3,500 X 101-1800-418.26-23 FURNITURE/FIXTURES - 238 - - - - - X 101-1800-418.26-32 DATA PROCESSING SOFTWARE - - - 204 - - - X 101-1800-418.26-33 DATA PROCESSING EQUIPMENT - - - 1,563 - - - X 101-1800-418.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-1800-418.27-02 UNIFORM ALLOWANCE - - - - - - - X 101-1800-418.27-04 EDUCATION/TRAINING - 2,905 62 6,978 1,270 12,000 6,800 2025 PROPOSED OPERATING BUDGET Page 46 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1800-418.27-05 MEMBER DUES/SUBSCRIPTIONS - 7,578 6,600 8,506 9,280 7,750 8,260 X 101-1800-418.27-06 EMPLOYEE RECOGNITION 1,483 1,161 1,950 631 2,388 11,810 11,910 X 101-1800-418.27-07 MILEAGE REIMBURSEMENT - - - - - 300 150 X 101-1800-418.27-11 EMPLOYEE HOME OWNERSHIP 6,456 30,324 37,333 23,972 (1,417) 60,003 63,705 X 101-1800-418.27-15 TEAM BUILDING EXP - - - - - - - X 101-1800-418.27-21 EMPLOYEE RECRUITMENT - - - 1,290 300 26,225 14,500 X 101-1800-418.28-01 TELEPHONE - - - - - - - X 101-1800-418.33-31 FURNITURE/FIXTURES - - - - - - - X 101-1800-418.33-32 OFFICE EQUIPMENT - - - - - - - X 101-1800-418.34-41 AUTOMOBILES - - - - - - - X 101-1800-418.34-42 TRUCKS - - - - - - - R 101-1900-333.00-00 FEDERAL GRANT - (452,283) - - - - - R 101-1900-334.20-00 OPERATING GRANT - - (152,771) - - - - R 101-1900-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 101-1900-380.20-00 OTHER - - - - - - - R 101-1900-385.30-00 LOANS TO OTHER AGENCIES - - - - - - - X 101-1900-419.11-02 REGULAR STAFF - - - - 33,320 50,727 - X 101-1900-419.11-04 PERSONAL SERVICE/SALARIES / STAFF OV - - - - - - - X 101-1900-419.13-01 ADDITIONAL COMPENSATION / CELL PHO - - - - 400 - - X 101-1900-419.14-11 MEDICAL - - - - 3,539 20,995 - X 101-1900-419.14-12 LIFE INSURANCE - - - - 53 177 - X 101-1900-419.14-14 EMPLOYEE ASSISTANCE PROG - - - - 19 37 - X 101-1900-419.14-15 DENTAL INSURANCE - - - - 143 792 - X 101-1900-419.14-16 VISION INSURANCE - - - - 43 - - X 101-1900-419.14-17 MASA - - - - - 74 - X 101-1900-419.14-18 TELEPHONE DOC - - - - 20 38 - X 101-1900-419.14-21 TAXES/FICA-MEDICARE - - - - 2,251 3,881 - X 101-1900-419.14-32 RETIREMENT/PERA - - - - 4,404 7,761 - X 101-1900-419.14-41 EMPLOYER BENEFITS / WORKERS' COMP - - - - 57 39 - X 101-1900-419.21-50 INSURANCE PREMIUMS / UNEMPLOYME - - - - - - - X 101-1900-419.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-1900-419.22-98 OTHER - - - - - - - X 101-1900-419.23-01 PUBLICATION FEES - - - - - - - X 101-1900-419.26-32 MATERIALS AND SUPPLIES / DATA PROCE - - - - - - - X 101-1900-419.26-33 MATERIALS AND SUPPLIES / DATA PROCE - - - - 1,213 - - X 101-1900-419.29-50 NOTE RECEIVABLE-EPHA - - - - - - - X 101-1900-419.29-51 NOTE RECEIVABLE-EVFPD - - - - - - - X 101-1900-419.29-75 CHILDCARE ASSISTANCE PROG - - - - 17,418 100,000 - X 101-1900-419.37-97 CHILDCARE RESERVES - - - - - - - X 101-1900-419.91-20 ARTS & EDUCATION - - - - 21,000 21,000 15,000 X 101-1900-419.91-21 CROSSROADS 30,400 32,000 32,000 32,000 35,000 35,000 40,000 X 101-1900-419.91-24 EP NONPROFIT RESOURCE CTR 7,000 10,000 10,000 10,000 21,000 21,000 25,000 X 101-1900-419.91-25 VIA MOBILITY SVCS 32,436 35,000 35,000 35,000 36,000 36,000 37,000 X 101-1900-419.91-26 DAY CARE - 10,000 - 10,000 - - - 2025 PROPOSED OPERATING BUDGET Page 47 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-1900-419.91-27 SCHOOL DISTRICT - - - - - - - X 101-1900-419.91-28 HOUSING 46,000 30,000 30,000 30,000 50,000 50,000 - X 101-1900-419.91-29 PARTNERS CHALLENGE GRANT - - - - - - - X 101-1900-419.91-30 E.P. LIBRARY DISTRICT - - - - - - - X 101-1900-419.91-31 STATE HISTORIC GRANT EXP.- - - - - - - X 101-1900-419.91-32 PACK - - - - - - - X 101-1900-419.91-33 YOUTH - - - - - - - X 101-1900-419.91-34 FOOD TAX REFUND 7,900 7,050 6,700 4,800 5,300 10,000 10,000 X 101-1900-419.91-35 SALUD FAMILY MED. CENTER 20,000 22,000 22,000 22,000 24,000 24,000 30,000 X 101-1900-419.91-36 EV CRISIS ADVOCATES 15,000 16,000 16,000 16,000 20,000 20,000 29,000 X 101-1900-419.91-37 ESTES VALLEY LAND TRUST - - - - - - - X 101-1900-419.91-38 HUMAN SERVICES - - - - - - - X 101-1900-419.91-39 SISTER CITY PROGRAM - - - - 310 1,000 1,000 X 101-1900-419.91-40 ECONOMIC DEVELOPMENT CNCL 51,500 51,500 51,500 51,500 65,000 65,000 65,000 X 101-1900-419.91-41 ESTES VALLEY REC & PARK - - - - - - - X 101-1900-419.91-42 EV WATER COALITION 15,000 18,000 40,340 18,000 20,000 20,000 25,000 X 101-1900-419.91-46 EVICS INV IN CHILD SUCCES 29,100 35,000 30,000 30,000 40,000 40,000 30,000 X 101-1900-419.91-47 COMMUNITY INITIATIVE 17,025 99,999 26,000 27,875 22,580 23,000 30,000 X 101-1900-419.91-48 EVENT SPONSORSHIP 5,500 3,990 5,616 5,500 5,000 7,000 7,000 X 101-1900-419.91-50 CHAMBER OF COMMERCE - - - - 51 400,000 - X 101-1900-419.91-51 THUMB OPEN SPACE - - - - - - - X 101-1900-419.91-55 COVID19 ECON ASSISTANCE - 380,000 148,712 - - - - X 101-1900-419.91-89 LARIMER COUNTY 38,121 36,520 - - - - - X 101-1900-419.92-29 EVFPD-GENERAL FUND 915,003 847,231 1,172,125 1,267,633 1,279,907 1,208,651 1,279,916 X 101-1900-419.92-32 LOCAL MARKETING DISTRICT - - - - - - - R 101-1945-334.20-00 OPERATING GRANT - - - (48,450) (2,550) - - X 101-1945-419.22-84 WORKFORCE HOUSING VERIFIC - - - 10,950 - 7,500 - x 101-1945-419.22-98 OTHER - - - 72,507 483 - - X 101-1945-419.27-11 EMPLOYEE HOME OWNERSHIP - - - - - - - X 101-1945-419.29-80 WORKFORCE HSNG ASSISTANCE - - - 17,814 - - - X 101-1945-419.37-98 WORKFORCE HSNG RESERVES - - - - - - - R 101-2100-322.30-00 BICYCLE - - - - - - - R 101-2100-322.31-00 PARKING PERMITS (30) - - - - - - R 101-2100-322.60-00 ANIMAL (1,350) (1,026) (1,141) (1,252) (1,676) (1,000) (1,000) R 101-2100-333.00-00 FEDERAL GRANT (3,974) - (36,571) (802) (3,657) (3,750) (4,275) R 101-2100-334.20-00 OPERATING GRANT (13,195) (12,694) (14,916) (18,629) (12,530) (22,000) (7,750) R 101-2100-334.30-00 CAPITAL GRANTS - - - - - - - R 101-2100-341.22-13 SECURITY SERVICES-EPPD (11,915) - (9,330) (16,531) (26,173) (20,000) (20,000) R 101-2100-341.60-00 ANIMAL POUND (500) (370) (480) (800) (290) (200) (250) R 101-2100-341.70-00 VIN FEES (920) (1,500) (1,640) (1,080) (700) (700) (700) R 101-2100-351.10-00 COURT FINES (41,653) (34,904) (32,364) (46,636) (24,780) (15,000) (17,000) R 101-2100-351.20-00 PARKING TICKETS - - - - - - - R 101-2100-351.30-00 SURCHARGE (875) - - - - - - R 101-2100-365.20-00 DONATIONS (250) (6,350) (10,524) (6,551) (6,284) (5,200) (1,000) 2025 PROPOSED OPERATING BUDGET Page 48 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 101-2100-365.25-00 DONATIONS-PD CANINE UNIT (90,563) (1,171) (1,100) - - - - R 101-2100-380.20-00 OTHER (49,626) (49,223) (48,902) (85,601) (62,170) (45,000) (58,350) R 101-2100-380.30-00 SALES OF FIXED ASSETS - - (5,290) - - - - X 101-2100-421.11-01 SUPERVISORS 146,843 153,209 156,129 103,022 248,128 469,882 475,004 X 101-2100-421.11-02 REGULAR STAFF 1,660,530 1,903,124 2,143,368 2,159,629 2,184,247 2,010,028 2,295,069 X 101-2100-421.11-03 SEASONAL STAFF 60,536 57,201 76,280 68,496 80,357 99,839 98,722 X 101-2100-421.11-04 STAFF OVERTIME 134,371 153,887 139,110 206,419 244,385 300,000 216,000 X 101-2100-421.11-05 SEASONAL OVERTIME 3,002 3,125 4,306 3,490 4,045 4,500 4,500 X 101-2100-421.13-01 CELL PHONE 18,240 19,800 20,040 18,336 18,888 17,352 19,272 X 101-2100-421.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2100-421.14-11 MEDICAL INSURANCE 263,199 270,337 290,132 261,436 306,389 481,198 489,530 X 101-2100-421.14-12 LIFE INSURANCE 2,379 2,545 2,624 2,537 2,480 6,257 6,257 X 101-2100-421.14-14 EMPLOYEE ASSISTANCE PROG 1,044 1,161 1,183 1,113 1,116 1,300 1,422 X 101-2100-421.14-15 DENTAL INSURANCE 19,931 21,301 22,055 13,882 17,620 22,709 21,770 X 101-2100-421.14-16 VISION INSURANCE 3,804 3,977 4,076 3,571 4,190 4,008 4,496 X 101-2100-421.14-17 MASA 2,503 2,037 2,199 2,138 - 2,607 2,607 X 101-2100-421.14-18 TELEPHONE DOC 970 1,068 1,152 1,079 1,211 1,351 1,351 X 101-2100-421.14-21 TAXES/FICA-MEDICARE 151,501 170,447 189,249 192,828 200,856 224,151 229,575 X 101-2100-421.14-31 RETIREMENT/ICMA 401(A)255,785 296,723 328,380 350,676 372,120 406,433 447,067 X 101-2100-421.14-32 RETIREMENT/PERA 8,308 9,337 10,752 10,963 13,098 12,198 12,750 X 101-2100-421.14-34 POLICE PENSION - - - - - - - X 101-2100-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2100-421.14-41 WORKERS' COMPENSATION 48,908 62,211 63,590 49,991 43,936 68,611 69,543 X 101-2100-421.14-59 OTHER BENEFITS 5,265 7,198 7,380 6,884 6,798 10,000 10,000 X 101-2100-421.21-01 PROPERTY 2,724 2,096 3,566 3,720 4,363 4,292 6,206 X 101-2100-421.21-02 LIABILITY 44,572 49,100 73,319 78,489 76,973 83,221 203,230 X 101-2100-421.21-50 UNEMPLOYMENT - - 5,288 - - - - X 101-2100-421.22-05 VETERINARY/BOARDING 7,200 7,200 7,200 7,200 7,200 7,200 7,200 X 101-2100-421.22-06 MEDICAL - - - - - 2,000 1,500 X 101-2100-421.22-08 LEGAL 500 - - - - - - X 101-2100-421.22-09 INFO TECHNOLOGY SERVICES 135,578 140,615 131,662 167,488 167,517 167,517 210,404 X 101-2100-421.22-10 BANK SERVICE - - - - - - - X 101-2100-421.22-14 LAB TESTING 3,169 695 550 1,214 595 5,465 4,500 X 101-2100-421.22-26 INSURANCE CLAIMS 10,000 - 10,000 (5,000) 10,000 10,000 7,500 X 101-2100-421.22-80 SURCHARGE - - - - - - - X 101-2100-421.22-98 OTHER 28,422 27,797 45,721 82,422 66,795 43,770 59,900 X 101-2100-421.23-01 PUBLICATION FEES - - - - - - - X 101-2100-421.24-01 EQUIPMENT - - - - - - - X 101-2100-421.24-03 LEASE 900 900 900 900 900 900 - X 101-2100-421.25-01 MAINTENANCE CONTRACTS 48,955 79,591 70,440 80,013 71,556 124,072 135,078 X 101-2100-421.25-02 BUILDINGS - - - - - - - X 101-2100-421.25-04 VEHICLE EQUIPMENT 4,318 3,098 4,200 18,148 15,278 18,000 14,400 X 101-2100-421.25-05 MACHINERY/TOOLS - - - - - - - X 101-2100-421.25-09 VEHICLE REPAIRS-FLEET SHP 91,094 77,042 220,050 103,432 124,537 135,000 91,638 2025 PROPOSED OPERATING BUDGET Page 49 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2100-421.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 19,449 26,750 30,000 X 101-2100-421.25-44 FUTURE VEHICLE PURCHASE 199,213 172,518 165,253 221,185 258,717 258,717 286,737 X 101-2100-421.25-95 FACILITY ALLOCATION - - - - - - 24,511 X 101-2100-421.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-2100-421.26-01 OFFICE SUPPLIES 5,161 3,306 2,799 4,987 5,149 7,200 6,480 X 101-2100-421.26-02 POSTAGE 876 788 762 820 781 1,200 1,300 X 101-2100-421.26-03 PRINTING/FORMS 3,408 897 1,692 1,169 4,382 6,000 4,800 X 101-2100-421.26-04 FREIGHT/SHIPPING 363 61 158 51 92 750 750 X 101-2100-421.26-06 SMALL TOOLS - - - 0 - - - X 101-2100-421.26-07 SMALL HARDWARE 274 60 96 51 177 750 750 X 101-2100-421.26-11 POLICE EQUIPMENT & SUPPLY 23,412 30,261 19,410 39,277 41,056 74,650 52,600 X 101-2100-421.26-13 MEDICAL 208 230 208 327 129 700 800 X 101-2100-421.26-14 LABORATORY - - - - - - - X 101-2100-421.26-17 CATERING/SPEC CIRCUMSTANC 15,548 3,538 3,012 8,635 24,307 29,000 29,200 X 101-2100-421.26-23 FURNITURE/FIXTURES 2,111 390 - 429 3,172 3,500 3,300 X 101-2100-421.26-24 PUBLIC AWARENESS GUIDES - - - - - - - X 101-2100-421.26-28 EMERG PREPAREDNESS EDUC - - - - - - - X 101-2100-421.26-32 DATA PROCESSING SOFTWARE 1,884 180 - - - - - X 101-2100-421.26-33 DATA PROCESSING EQUIPMENT 26,571 8,505 10,388 15,281 31,054 39,000 17,000 X 101-2100-421.26-39 FUEL & OIL 40,240 34,049 44,514 50,270 37,063 37,000 40,000 X 101-2100-421.26-46 COMMUNICATION EQUIPMENT - - 38,320 58,659 58,659 121,882 75,000 X 101-2100-421.26-75 K9 OPERATING EXPENSES 6,505 9,715 5,876 729 - 700 - X 101-2100-421.26-95 OTHER EQUIPMENT - - - - - - - X 101-2100-421.27-01 PERSONAL SAFETY EQUIPMENT 4,045 5,087 7,273 6,670 13,630 15,000 18,000 X 101-2100-421.27-02 UNIFORM ALLOWANCE 11,323 13,493 8,028 29,758 30,251 35,500 31,920 X 101-2100-421.27-04 EDUCATION/TRAINING 14,293 11,165 19,875 21,518 43,099 69,400 70,200 X 101-2100-421.27-05 MEMBER DUES/SUBSCRIPTIONS 7,018 5,791 5,524 5,331 11,861 16,111 13,060 X 101-2100-421.27-06 EMPLOYEE RECOGNITION 3,330 2,713 4,892 3,837 3,624 7,080 7,580 X 101-2100-421.27-07 MILEAGE REIMBURSEMENT 340 89 - - 58 500 500 X 101-2100-421.27-15 TEAM BUILDING EXP - - - - - - - X 101-2100-421.27-21 EMPLOYEE RECRUITMENT 1,423 7,133 - 4,042 21,568 19,000 20,000 X 101-2100-421.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2100-421.28-01 TELEPHONE 13,868 15,440 14,575 12,898 14,937 18,000 19,000 X 101-2100-421.28-03 ELECTRICAL ENERGY - - - - - - - X 101-2100-421.28-10 TRASH DISPOSAL-DEER ETC.- - - - - - - X 101-2100-421.29-25 PROMOTION 567 - 600 745 699 1,000 1,000 X 101-2100-421.29-26 FILM PROCESSING - - - - - - - X 101-2100-421.29-27 INSURANCE CLAIMS - - - - - - - X 101-2100-421.29-45 BUSINESS TRAVEL EXPENSE 5,985 - - - - - - X 101-2100-421.29-70 PD SEIZURE/FORFEIT EXP - - - - - - - X 101-2100-421.32-22 BUILDING REMODELING - - - - - - - X 101-2100-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2100-421.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2100-421.33-33 DATA PROCESSING EQUIPMENT - - - 21,712 - - - 2025 PROPOSED OPERATING BUDGET Page 50 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2100-421.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-2100-421.33-98 OTHER EQUIPMENT 10,500 - 15,955 - - - - X 101-2100-421.34-41 AUTOMOBILES 50,046 - - - - - - X 101-2100-421.34-42 TRUCKS - - - - - - - X 101-2100-421.41-05 DEBT SERVICES / PRINCIPAL/CAPITAL LEA - - - - 18,150 - - X 101-2100-421.41-06 DEBT SERVICES / INTEREST/CAPITAL LEAS - - - - 3,910 - - R 101-2155-333.00-00 FEDERAL GRANT - - (3,326) - (333) - - R 101-2155-334.20-00 OPERATING GRANT - - (554) - - - - R 101-2155-341.22-13 SECURITY SERVICES-EPPD - - (2,500) - (644) (1,311) (1,200) R 101-2155-341.22-21 DISPATCH SERVICES (69,835) (71,623) (64,524) (73,782) (75,967) (80,835) (82,793) R 101-2155-380.20-00 OTHER (9,122) (3,326) (1,240) - - - - R 101-2155-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - X 101-2155-421.11-01 SUPERVISORS - - - - - 169,598 166,969 X 101-2155-421.11-02 REGULAR STAFF 579,361 579,031 587,739 647,139 722,619 680,175 698,508 X 101-2155-421.11-03 SEASONAL STAFF - - - - - - - X 101-2155-421.11-04 STAFF OVERTIME 48,733 54,695 68,216 47,505 40,961 55,000 72,500 X 101-2155-421.13-01 CELL PHONE 1,440 1,440 1,280 1,396 1,392 1,392 1,392 X 101-2155-421.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2155-421.14-11 MEDICAL INSURANCE 75,070 79,563 87,897 113,133 124,175 200,252 202,008 X 101-2155-421.14-12 LIFE INSURANCE 1,134 1,075 1,025 1,217 1,191 3,023 3,023 X 101-2155-421.14-14 EMPLOYEE ASSISTANCE PROG 521 494 471 541 555 628 687 X 101-2155-421.14-15 DENTAL INSURANCE 7,023 7,764 7,754 7,052 7,354 9,630 9,630 X 101-2155-421.14-16 VISION INSURANCE 1,388 1,502 1,484 1,714 1,751 2,007 2,007 X 101-2155-421.14-17 MASA 720 669 753 754 - 1,260 1,260 X 101-2155-421.14-18 TELEPHONE DOC 470 454 458 527 587 653 653 X 101-2155-421.14-21 TAXES/FICA-MEDICARE 48,350 46,918 49,072 51,868 56,852 68,850 71,862 X 101-2155-421.14-31 RETIREMENT/ICMA 401(A)28,208 29,865 24,606 19,577 21,285 22,913 23,519 X 101-2155-421.14-32 RETIREMENT/PERA 59,148 59,094 65,151 78,943 89,153 114,787 120,204 X 101-2155-421.14-34 POLICE PENSION - - - - - - - X 101-2155-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2155-421.14-41 WORKERS' COMPENSATION 1,874 2,481 4,485 2,389 2,560 2,384 2,434 X 101-2155-421.14-59 OTHER BENEFIT COSTS 90 180 173 164 162 500 - X 101-2155-421.21-01 PROPERTY - - - - - - - X 101-2155-421.21-02 LIABILITY 3,724 3,992 4,773 5,110 4,690 5,417 7,533 X 101-2155-421.22-06 MEDICAL - - - - - - - X 101-2155-421.22-09 INFO TECHNOLOGY SERVICES 63,270 63,916 63,836 68,518 68,530 68,530 70,135 X 101-2155-421.22-26 INSURANCE CLAIMS - - - - - - - X 101-2155-421.22-98 OTHER 1,643 2,052 2,178 2,550 2,734 2,800 3,000 X 101-2155-421.23-01 PUBLICATION FEES - - - - - - - X 101-2155-421.24-01 EQUIPMENT - - - - - - - X 101-2155-421.24-02 REAL PROPERTY 2,203 2,902 2,296 2,365 2,436 3,500 3,800 X 101-2155-421.24-03 LEASE - - - - - - - X 101-2155-421.25-01 MAINTENANCE CONTRACTS 4,383 15,445 19,984 20,760 20,831 26,457 27,000 X 101-2155-421.25-02 BUILDINGS - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 51 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2155-421.25-03 FURNITURE/FIXTURES - - - - - - - X 101-2155-421.25-95 FACILITY ALLOCATION - - - - - - - X 101-2155-421.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-2155-421.26-01 OFFICE SUPPLIES - - - - 36 - - X 101-2155-421.26-03 PRINTING/FORMS - - - - - - - X 101-2155-421.26-04 FREIGHT/SHIPPING - - - - - - - X 101-2155-421.26-07 SMALL HARDWARE - - - - - - - X 101-2155-421.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-2155-421.26-23 FURNITURE/FIXTURES - 200 448 - - 1,800 2,000 X 101-2155-421.26-32 DATA PROCESSING SOFTWARE 100 - - - - - - X 101-2155-421.26-33 DATA PROCESSING EQUIPMENT 3,490 581 129 21,952 31,137 22,500 22,500 X 101-2155-421.26-46 COMMUNICATION EQUIPMENT - - - 2,785 10,000 26,717 - X 101-2155-421.27-02 UNIFORM ALLOWANCE - - - - - 1,200 1,200 X 101-2155-421.27-04 EDUCATION/TRAINING 3,223 769 825 2,674 4,578 14,000 14,000 X 101-2155-421.27-05 MEMBER DUES/SUBSCRIPTIONS 6,643 1,209 1,198 1,198 761 9,500 9,500 X 101-2155-421.27-06 EMPLOYEE RECOGNITION 1,612 1,698 1,827 2,080 1,800 2,880 3,380 X 101-2155-421.27-07 MILEAGE REIMBURSEMENT - - - - - - 500 X 101-2155-421.27-15 TEAM BUILDING EXP - - - - - - - X 101-2155-421.27-21 EMPLOYEE RECRUITMENT - - - - 961 - - X 101-2155-421.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2155-421.28-01 TELEPHONE 1,973 2,078 2,352 2,356 2,051 3,200 3,400 X 101-2155-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2155-421.33-32 OFFICE EQUIPMENT 10,908 - - - - - - X 101-2155-421.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-2155-421.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-2155-421.41-05 PRINCIPAL/CAPITAL LEASE 61,540 - - - - - - X 101-2155-421.41-06 INTEREST/CAPITAL LEASE 1,994 - - - - - - R 101-2175-333.00-00 FEDERAL GRANT - - - - - - - R 101-2175-334.10-00 STATE GRANT - - - - - - - R 101-2175-334.20-00 OPERATING GRANT - - (2,689) - - - - R 101-2175-334.30-00 CAPITAL GRANTS - - - - - - - R 101-2175-341.22-13 SECURITY SERVICES-EPPD (4,095) (1,155) (3,885) (8,864) (37,365) (6,000) (6,000) R 101-2175-380.20-00 OTHER (440) (3,937) (3,204) (1,908) (2,870) (700) (700) X 101-2175-421.11-01 SUPERVISORS - - - - - 147,900 147,089 X 101-2175-421.11-02 REGULAR STAFF 195,026 231,556 241,947 243,509 274,025 140,838 141,240 X 101-2175-421.11-03 SEASONAL STAFF 113 - - - - - - X 101-2175-421.11-04 STAFF OVERTIME 57 21 181 189 1,987 500 1,000 X 101-2175-421.11-05 SEASONAL OVERTIME - - - - - - - X 101-2175-421.13-01 CELL PHONE 480 480 480 436 432 432 432 X 101-2175-421.14-11 MEDICAL INSURANCE 28,064 37,920 32,889 38,052 40,774 49,259 49,953 X 101-2175-421.14-12 LIFE INSURANCE 343 400 405 421 435 911 911 X 101-2175-421.14-14 EMPLOYEE ASSISTANCE PROG 183 247 247 189 189 189 207 X 101-2175-421.14-15 DENTAL INSURANCE 2,369 3,692 4,047 3,133 3,128 3,298 3,298 X 101-2175-421.14-16 VISION INSURANCE 474 685 729 717 716 752 752 2025 PROPOSED OPERATING BUDGET Page 52 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2175-421.14-17 MASA 341 320 357 323 - 380 380 X 101-2175-421.14-18 TELEPHONE DOC 148 178 187 184 207 197 197 X 101-2175-421.14-21 TAXES/FICA-MEDICARE 14,658 16,876 17,880 18,086 20,546 22,160 22,167 X 101-2175-421.14-31 RETIREMENT/ICMA 401(A)8,186 8,864 9,351 8,878 9,577 10,667 10,775 X 101-2175-421.14-32 RETIREMENT/PERA 18,108 21,699 23,045 25,133 29,751 33,652 33,559 X 101-2175-421.14-34 POLICE PENSION - - - - - - - X 101-2175-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2175-421.14-41 WORKERS' COMPENSATION 1,610 1,996 2,543 1,920 2,051 1,958 1,978 X 101-2175-421.14-59 OTHER BENEFITS 90 180 180 164 162 - - X 101-2175-421.21-01 PROPERTY - - - - - - - X 101-2175-421.21-02 LIABILITY 1,295 1,721 1,271 1,360 2,336 1,442 5,135 X 101-2175-421.22-08 LEGAL 550 - - - - - - X 101-2175-421.22-09 INFO TECHNOLOGY SERVICES 31,635 29,827 27,928 15,226 15,229 15,229 18,703 X 101-2175-421.22-26 INSURANCE CLAIMS - - - - - - - X 101-2175-421.22-98 OTHER 798 760 848 882 902 16,500 1,700 X 101-2175-421.23-01 PUBLICATION FEES - - - - - - - X 101-2175-421.25-01 MAINTENANCE CONTRACTS 645 746 191 200 217 169 167 X 101-2175-421.25-02 BUILDINGS 2,500 3,000 - - - - - X 101-2175-421.25-95 FACILITY ALLOCATION - - - - - - - X 101-2175-421.26-01 OFFICE SUPPLIES - - - - - - - X 101-2175-421.26-03 PRINTING/FORMS - - - - - - - X 101-2175-421.26-11 POLICE EQUIPMENT & SUPPLY - 3,000 349 2,733 11,052 5,000 6,000 X 101-2175-421.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-2175-421.26-23 FURNITURE/FIXTURES - 714 148 1,447 - 3,000 3,000 X 101-2175-421.26-32 DATA PROCESSING SOFTWARE - 115 408 - - - - X 101-2175-421.26-33 DATA PROCESSING EQUIPMENT 159 139 4,354 3,500 - 10,000 10,000 X 101-2175-421.26-46 COMMUNICATION EQUIPMENT 569 - - - - - - X 101-2175-421.27-02 UNIFORM ALLOWANCE 1,306 395 930 3,737 12,222 5,700 7,000 X 101-2175-421.27-04 EDUCATION/TRAINING 2,282 2,443 1,631 2,868 2,559 11,500 9,000 X 101-2175-421.27-05 MEMBER DUES/SUBSCRIPTIONS 345 349 1,066 515 515 5,040 5,500 X 101-2175-421.27-06 EMPLOYEE RECOGNITION 1,248 1,334 1,820 2,020 2,200 2,600 2,900 X 101-2175-421.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-2175-421.27-15 TEAM BUILDING EXP - - - - - - - X 101-2175-421.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-2175-421.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2175-421.28-01 TELEPHONE - - - - - - - X 101-2175-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2175-421.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2175-421.34-41 AUTOMOBILES - - - - - - - X 101-2175-421.34-42 TRUCKS - - - - - - - R 101-2185-341.22-13 SECURITY SERVICES-EPPD - - - - - (500) (500) X 101-2185-421.11-01 SUPERVISORS - - - - 62,032 71,303 72,215 X 101-2185-421.11-02 REGULAR STAFF 41,768 88,393 93,123 77,335 57,568 64,334 67,876 X 101-2185-421.11-03 SEASONAL STAFF - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 53 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2185-421.11-04 STAFF OVERTIME 497 425 496 1,344 1,721 1,500 6,000 X 101-2185-421.11-05 SEASONAL OVERTIME - - - - - - - X 101-2185-421.13-01 CELL PHONE 300 600 600 512 528 744 744 X 101-2185-421.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2185-421.14-11 MEDICAL INSURANCE 2,248 3,989 3,988 6,336 3,305 8,533 12,771 X 101-2185-421.14-12 LIFE INSURANCE 66 151 152 122 99 370 370 X 101-2185-421.14-14 EMPLOYEE ASSISTANCE PROG 30 69 69 53 50 77 84 X 101-2185-421.14-15 DENTAL INSURANCE 176 352 356 488 239 317 473 X 101-2185-421.14-16 VISION INSURANCE 31 61 61 128 62 76 103 X 101-2185-421.14-17 MASA - 15 99 90 - 154 154 X 101-2185-421.14-18 TELEPHONE DOC 27 64 67 52 55 80 80 X 101-2185-421.14-21 TAXES/FICA-MEDICARE 3,245 6,736 7,173 5,959 7,083 10,548 11,003 X 101-2185-421.14-31 RETIREMENT/ICMA 401(A)2,463 4,226 4,453 4,843 8,499 10,968 11,108 X 101-2185-421.14-32 RETIREMENT/PERA 3,522 8,262 8,678 6,691 6,018 10,128 10,899 X 101-2185-421.14-34 POLICE PENSION - - - - - - - X 101-2185-421.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 101-2185-421.14-41 WORKERS' COMPENSATION 1,016 2,502 2,382 2,235 2,784 3,450 3,612 X 101-2185-421.14-59 OTHER BENEFITS 45 90 90 80 108 - - X 101-2185-421.21-01 PROPERTY - - - - - - - X 101-2185-421.21-02 LIABILITY - - - - 395 494 401 X 101-2185-421.22-09 INFO TECHNOLOGY SERVICES - - 3,990 - - - - X 101-2185-421.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-2185-421.22-26 INSURANCE CLAIMS - - - - - - - X 101-2185-421.22-98 OTHER - 297 324 336 379 500 600 X 101-2185-421.23-01 PUBLICATION FEES - - - - - - - X 101-2185-421.25-01 MAINTENANCE CONTRACTS - - - - - - - X 101-2185-421.25-02 BUILDINGS - - - - - - - X 101-2185-421.25-09 VEHICLE REPAIRS-FLEET SHP - - - 4,210 - - - X 101-2185-421.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-2185-421.25-44 FUTURE VEHICLE PURCHASE - 5,365 5,983 11,966 11,966 11,966 11,966 X 101-2185-421.26-01 OFFICE SUPPLIES - - - - - - - X 101-2185-421.26-03 PRINTING/FORMS - - - - - - - X 101-2185-421.26-11 POLICE EQUIPMENT & SUPPLY 351 - - - - 750 800 X 101-2185-421.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-2185-421.26-23 FURNITURE/FIXTURES - - - - - - - X 101-2185-421.26-32 DATA PROCESSING SOFTWARE - 110 - - - - - X 101-2185-421.26-33 DATA PROCESSING EQUIPMENT - 5,444 - 415 - 4,000 4,000 X 101-2185-421.26-39 FUEL & OIL - - - - - - - X 101-2185-421.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-2185-421.27-02 UNIFORM ALLOWANCE 1,775 540 - 15 1,897 2,500 3,500 X 101-2185-421.27-04 EDUCATION/TRAINING 1,714 - - 392 497 2,500 3,000 X 101-2185-421.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - 300 400 X 101-2185-421.27-06 EMPLOYEE RECOGNITION 93 66 - 225 255 380 480 X 101-2185-421.27-07 MILEAGE REIMBURSEMENT - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 54 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2185-421.27-15 TEAM BUILDING EXP - - - - - - - X 101-2185-421.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-2185-421.28-01 TELEPHONE - - - - - - - X 101-2185-421.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2185-421.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2185-421.34-41 AUTOMOBILES 38,978 - - - - - - X 101-2185-421.34-42 TRUCKS - - - - - - - R 101-2300-322.10-00 BUILDING (400,224) (327,482) (500,028) (625,979) (492,854) (619,000) (600,000) R 101-2300-322.11-00 SIGN (2,761) (1,500) (1,362) (1,350) (2,120) - - R 101-2300-322.12-00 TEMPORARY USE PERMIT - - (100) - - - - R 101-2300-333.00-00 FEDERAL GRANT - - - - - - - R 101-2300-334.20-00 OPERATING GRANT - - - - - - - R 101-2300-341.38-00 LIFE SAFETY INSPECTION FE (31,595) (2,800) (6,750) (3,650) (2,600) - - R 101-2300-351.50-00 BUILDING CODE VIOLATIONS - - - - - - - R 101-2300-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 101-2300-380.20-00 OTHER (7,131) (3,748) (5,920) (8,367) (4,577) - - X 101-2300-423.11-01 SUPERVISORS 33,588 32,651 42,519 32,992 28,045 38,191 38,608 X 101-2300-423.11-02 REGULAR STAFF 146,779 23,093 13,286 13,393 14,532 14,872 15,784 X 101-2300-423.11-03 SEASONAL STAFF - - - - - - - X 101-2300-423.11-04 STAFF OVERTIME 12,708 404 18 - 160 - - X 101-2300-423.11-05 SEASONAL OVERTIME - - - - - - - X 101-2300-423.13-01 CELL PHONE 650 90 168 240 180 240 240 X 101-2300-423.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2300-423.14-11 MEDICAL INSURANCE 38,749 15,659 10,047 8,192 8,229 10,667 13,432 X 101-2300-423.14-12 LIFE INSURANCE 274 80 57 63 55 132 132 X 101-2300-423.14-14 EMPLOYEE ASSISTANCE PROG 155 41 31 29 24 27 30 X 101-2300-423.14-15 DENTAL INSURANCE 3,214 1,056 704 375 352 396 591 X 101-2300-423.14-16 VISION INSURANCE 579 184 125 90 83 95 129 X 101-2300-423.14-17 MASA 341 320 40 54 - 55 55 X 101-2300-423.14-18 TELEPHONE DOC 132 38 30 27 26 29 29 X 101-2300-423.14-21 TAXES/FICA-MEDICARE 14,211 4,028 4,198 3,437 3,151 4,078 4,179 X 101-2300-423.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 101-2300-423.14-32 RETIREMENT/PERA 25,092 7,257 7,642 6,552 6,112 8,156 8,359 X 101-2300-423.14-41 WORKERS' COMPENSATION 1,305 571 771 609 534 542 549 X 101-2300-423.14-59 OTHER BENEFITS - - 495 - - - - X 101-2300-423.21-01 PROPERTY 159 156 199 207 153 198 92 X 101-2300-423.21-02 LIABILITY 2,267 2,132 2,648 2,834 1,980 2,519 1,737 X 101-2300-423.21-50 UNEMPLOYMENT - 1,044 - - - - - X 101-2300-423.22-02 ENGINEERING - - - - - - - X 101-2300-423.22-06 MEDICAL - - - - - - - X 101-2300-423.22-08 LEGAL 300 75 - - - - - X 101-2300-423.22-09 INFO TECHNOLOGY SERVICES 31,635 21,305 19,949 19,033 19,036 15,274 18,703 X 101-2300-423.22-13 CONTRACT/SKILLED SERVICES 283,788 369,479 501,063 635,933 493,577 540,000 600,000 X 101-2300-423.22-24 GIS 530 - 694 - - - - 2025 PROPOSED OPERATING BUDGET Page 55 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2300-423.22-26 INSURANCE CLAIMS - - - - - - - X 101-2300-423.22-35 APPLICATION FEES - 16,819 - - - - - X 101-2300-423.22-98 OTHER 2,475 631 803 165 168 400 1,000 X 101-2300-423.23-01 PUBLICATION FEES 150 - - - - 100 300 X 101-2300-423.24-03 LEASE 1,417 1,417 1,417 1,417 1,637 1,500 1,500 X 101-2300-423.25-01 MAINTENANCE CONTRACTS 929 707 636 614 502 1,035 1,033 X 101-2300-423.25-02 BUILDINGS - - - - - 5,000 - X 101-2300-423.25-04 VEHICLE EQUIPMENT - - - - - - - X 101-2300-423.25-09 VEHICLE REPAIRS-FLEET SHP 2,360 392 433 - - - - X 101-2300-423.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-2300-423.25-44 FUTURE VEHICLE PURCHASE 5,671 227 - - - - - X 101-2300-423.25-95 FACILITY ALLOCATION - - - - - - 17,230 X 101-2300-423.26-01 OFFICE SUPPLIES 1,112 489 257 99 136 300 500 X 101-2300-423.26-02 POSTAGE 15 1 1 - - 100 100 X 101-2300-423.26-03 PRINTING/FORMS 445 - - - - - - X 101-2300-423.26-04 FREIGHT/SHIPPING - - - - - - - X 101-2300-423.26-17 CATERING/SPEC CIRCUMSTANC 522 54 - 253 (2) 500 500 X 101-2300-423.26-23 FURNITURE/FIXTURES - - - - 329 350 - X 101-2300-423.26-32 DATA PROCESSING SOFTWARE - 95 449 - - 1,000 1,000 X 101-2300-423.26-33 DATA PROCESSING EQUIPMENT - 2,884 1,109 - - - - X 101-2300-423.26-38 FLOOD RESTORATION/RECLAMA - - - - - - - X 101-2300-423.26-39 FUEL & OIL 500 28 28 75 174 - - X 101-2300-423.26-42 OFFICE EQUIPMENT - - - - - - - X 101-2300-423.26-47 CODE BOOKS 501 - - - - 600 1,000 X 101-2300-423.27-01 PERSONAL SAFETY EQUIPMENT - 80 - - - - - X 101-2300-423.27-02 UNIFORM ALLOWANCE - - - - - - - X 101-2300-423.27-04 EDUCATION/TRAINING 7,653 3,063 72 464 289 500 500 X 101-2300-423.27-05 MEMBER DUES/SUBSCRIPTIONS 255 - - - - - - X 101-2300-423.27-06 EMPLOYEE RECOGNITION 111 - - - - 300 300 X 101-2300-423.27-07 MILEAGE REIMBURSEMENT 391 - - - - - - X 101-2300-423.27-15 TEAM BUILDING EXP - - - - - - - X 101-2300-423.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-2300-423.28-01 TELEPHONE - - - - - - - X 101-2300-423.33-31 FURNITURE/FIXTURES - - - - - - - X 101-2300-423.33-32 OFFICE EQUIPMENT - - - - - - - X 101-2300-423.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-2300-423.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-2300-423.34-42 TRUCKS - - - - - - - R 101-2400-322.13-00 FLOODPLAIN PERMITS - (100) (833) (150) - (150) - R 101-2400-322.20-00 STREET CUTS - - - - - - - R 101-2400-333.00-00 FEDERAL GRANT (2) - - - - - - R 101-2400-334.20-00 OPERATING GRANT - - - - - - - R 101-2400-341.40-00 SALE MAPS & PUBLICATIONS - - - - - - - R 101-2400-380.20-00 OTHER - - - - (54) - - 2025 PROPOSED OPERATING BUDGET Page 56 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2400-424.11-01 SUPERVISORS 87,495 99,672 102,705 105,312 135,048 126,283 130,818 X 101-2400-424.11-02 REGULAR STAFF 73,298 72,033 76,136 87,192 169,744 197,973 194,934 X 101-2400-424.11-03 SEASONAL STAFF - - - - - - - X 101-2400-424.11-04 STAFF OVERTIME 3,056 725 759 1,523 1,210 2,000 2,000 X 101-2400-424.11-05 SEASONAL OVERTIME - - - - - - - X 101-2400-424.13-01 CELL PHONE 656 812 816 843 1,387 1,369 1,369 X 101-2400-424.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2400-424.14-11 MEDICAL INSURANCE 19,715 24,993 24,215 25,117 38,311 52,277 45,654 X 101-2400-424.14-12 LIFE INSURANCE 237 246 239 263 368 809 731 X 101-2400-424.14-14 EMPLOYEE ASSISTANCE PROG 110 112 108 117 166 153 166 X 101-2400-424.14-15 DENTAL INSURANCE 1,918 2,834 2,798 2,075 2,749 2,815 2,807 X 101-2400-424.14-16 VISION INSURANCE 437 495 482 463 619 635 632 X 101-2400-424.14-17 MASA 235 160 159 189 - 310 305 X 101-2400-424.14-18 TELEPHONE DOC 97 103 105 110 178 159 158 X 101-2400-424.14-21 TAXES/FICA-MEDICARE 12,254 12,786 13,562 14,690 22,704 25,049 25,178 X 101-2400-424.14-31 RETIREMENT/ICMA 401(A)3,631 4,938 5,165 5,426 6,160 - - X 101-2400-424.14-32 RETIREMENT/PERA 19,104 20,076 21,241 24,050 40,522 27,291 26,671 X 101-2400-424.14-41 WORKERS' COMPENSATION 2,222 2,695 2,791 3,150 4,978 3,240 4,116 X 101-2400-424.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-2400-424.21-01 PROPERTY 114 114 115 120 91 118 209 X 101-2400-424.21-02 LIABILITY 1,224 1,145 1,552 1,661 1,264 1,602 1,760 X 101-2400-424.22-02 ENGINEERING 18,224 37,660 30,025 52,117 30,479 95,500 104,000 X 101-2400-424.22-08 LEGAL 5,150 - - - - - - X 101-2400-424.22-09 INFO TECHNOLOGY SERVICES 36,154 34,089 47,877 45,679 45,687 46,186 46,756 X 101-2400-424.22-20 ENTERTAINMENT - - - - - - - X 101-2400-424.22-24 GIS 1,423 135 893 - 383 1,000 1,500 X 101-2400-424.22-26 PROF. SERVICES/FEES / INSURANCE CLAI - - - (1,411) - - - X 101-2400-424.22-98 OTHER 1,527 673 1,269 2,294 1,125 3,000 2,000 X 101-2400-424.23-01 PUBLICATION FEES 1,988 170 293 40 137 200 250 X 101-2400-424.25-01 MAINTENANCE CONTRACTS 516 2,169 4,426 4,559 5,178 7,522 7,417 X 101-2400-424.25-04 VEHICLE EQUIPMENT - 14 - - - 100 100 X 101-2400-424.25-05 MACHINERY/TOOLS - - - - - - - X 101-2400-424.25-09 VEHICLE REPAIRS-FLEET SHP 2,602 930 2,509 3,661 6,086 3,369 2,189 X 101-2400-424.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 178 100 200 X 101-2400-424.25-44 FUTURE VEHICLE PURCHASE 2,855 5,574 4,147 4,147 4,147 4,147 4,147 X 101-2400-424.25-95 FACILITY ALLOCATION - - - - - - 82,982 X 101-2400-424.25-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 101-2400-424.26-01 OFFICE SUPPLIES 932 266 882 1,086 1,612 1,000 1,000 X 101-2400-424.26-02 POSTAGE 3,419 31 374 60 24 1,000 800 X 101-2400-424.26-04 FREIGHT/SHIPPING 8 - - - 19 - - X 101-2400-424.26-06 SMALL TOOLS 21 39 180 12 - 100 100 X 101-2400-424.26-07 SMALL HARDWARE - - - 13 - 100 100 X 101-2400-424.26-17 CATERING/SPEC CIRCUMSTANC 1,000 90 549 537 970 500 500 X 101-2400-424.26-23 FURNITURE/FIXTURES - - - - - 250 1,000 2025 PROPOSED OPERATING BUDGET Page 57 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2400-424.26-32 DATA PROCESSING SOFTWARE 1,047 579 386 1,100 485 500 5,000 X 101-2400-424.26-33 DATA PROCESSING EQUIPMENT 2,644 1,683 3,158 1,202 566 1,250 - X 101-2400-424.26-39 FUEL & OIL 474 414 677 588 1,108 800 800 X 101-2400-424.27-01 PERSONAL SAFETY EQUIPMENT 72 80 1,140 - - 100 500 X 101-2400-424.27-02 UNIFORM ALLOWANCE 488 - 149 210 253 400 600 X 101-2400-424.27-04 EDUCATION/TRAINING 5,842 1,934 628 3,016 4,246 7,000 7,000 X 101-2400-424.27-05 MEMBER DUES/SUBSCRIPTIONS 1,693 1,379 1,486 1,805 2,181 2,200 2,200 X 101-2400-424.27-06 EMPLOYEE RECOGNITION 150 225 347 554 584 225 200 X 101-2400-424.27-07 MILEAGE REIMBURSEMENT - - - 28 101 100 100 X 101-2400-424.27-15 TEAM BUILDING EXP - - - 54 - - - X 101-2400-424.27-21 EMPLOYEE RECRUITMENT - - - 1,459 - 500 500 X 101-2400-424.27-30 VOLUNTEER RECOGNITION - - - - 100 - - X 101-2400-424.28-01 TELEPHONE - - - - - - - X 101-2400-424.33-33 DATA PROCESSING EQUIPMENT - - - - - - - R 101-2600-333.00-00 FEDERAL GRANT (5) - - - - - - R 101-2600-334.20-00 OPERATING GRANT - - - - - - - R 101-2600-341.26-04 PROPERTY TAX FEE - - - - - - - R 101-2600-341.26-10 STAKEHOLDER SERVICES 192 206 - - - - - R 101-2600-341.26-23 VISITORS GUIDE PROCEEDS - - - - - - - R 101-2600-343.10-00 RETAIL (40,979) (2,567) (125) (31,301) - - - R 101-2600-363.20-00 BUILDINGS - - - - - - - R 101-2600-380.20-00 OTHER (3,398) (152) (285) (5,149) (199) (1,000) - R 101-2600-380.20-25 OTHER / ROCKY MTN CONSERVANCY - - - - - (15,000) (20,000) R 101-2600-380.20-56 PINNACOL STAKEHOLDER WC - - - - - - - R 101-2600-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 101-2600-391.92-22 COMMUNITY SERVICES FUND - - - - - - - X 101-2600-426.11-01 SUPERVISORS 10,660 11,134 11,301 11,835 13,173 94,592 97,441 X 101-2600-426.11-02 REGULAR STAFF 183,106 194,582 188,643 199,528 205,069 147,313 149,679 X 101-2600-426.11-03 SEASONAL STAFF 38,273 4,485 20,263 12,779 5,767 56,784 56,238 X 101-2600-426.11-04 STAFF OVERTIME 661 234 844 - - 500 500 X 101-2600-426.11-05 SEASONAL OVERTIME - - - - - - - X 101-2600-426.13-01 CELL PHONE 456 456 456 396 456 456 456 X 101-2600-426.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-2600-426.13-20 EMPLOYEE COMMISSIONS - - - - - - - X 101-2600-426.14-11 MEDICAL INSURANCE 22,851 27,027 27,023 20,533 21,324 25,795 26,174 X 101-2600-426.14-12 LIFE INSURANCE 290 293 253 275 310 818 818 X 101-2600-426.14-14 EMPLOYEE ASSISTANCE PROG 197 225 175 220 170 170 186 X 101-2600-426.14-15 DENTAL INSURANCE 2,030 2,030 2,051 963 871 919 919 X 101-2600-426.14-16 VISION INSURANCE 384 384 384 265 253 266 266 X 101-2600-426.14-17 MASA 993 640 483 726 - 341 341 X 101-2600-426.14-18 TELEPHONE DOC 153 158 166 161 186 177 177 X 101-2600-426.14-21 TAXES/FICA-MEDICARE 17,786 16,061 16,961 17,030 17,004 22,923 23,280 X 101-2600-426.14-31 RETIREMENT/ICMA 401(A)1,474 1,564 1,623 1,729 1,958 - - X 101-2600-426.14-32 RETIREMENT/PERA 26,712 27,630 26,720 29,327 31,362 37,669 38,483 2025 PROPOSED OPERATING BUDGET Page 58 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2600-426.14-41 WORKERS' COMPENSATION 484 541 1,216 520 553 498 513 X 101-2600-426.14-59 OTHER BENEFITS - - - - - - - X 101-2600-426.21-01 PROPERTY 2,604 3,012 2,732 2,850 3,539 4,339 5,197 X 101-2600-426.21-02 LIABILITY 1,147 1,573 2,090 2,237 1,545 1,931 1,364 X 101-2600-426.21-50 UNEMPLOYMENT - - - - - - - X 101-2600-426.22-02 ENGINEERING - - - - - - - X 101-2600-426.22-04 ORDINANCE REVISION FEES - - - - - - - X 101-2600-426.22-08 LEGAL 10 - - - - - - X 101-2600-426.22-09 INFO TECHNOLOGY SERVICES 31,635 29,827 27,928 30,452 30,458 30,458 37,405 X 101-2600-426.22-10 BANK SERVICE 2,358 1,441 1,328 2,195 - 2,538 - X 101-2600-426.22-13 CONTRACT/SKILLED SERVICES - - - - - 432 - X 101-2600-426.22-26 INSURANCE CLAIMS - - - - - - - X 101-2600-426.22-40 WEB SEO MAINTENANCE - - - - - - - X 101-2600-426.22-41 WEB SITE UPGRADES - - - - - - - X 101-2600-426.22-42 WEB HOSTING FEE - - - - - - - X 101-2600-426.22-45 AD PRODUCTION COSTS - - - - - - - X 101-2600-426.22-60 TRANSPORTATION FEES - - - - - - - X 101-2600-426.22-98 OTHER 1,063 800 1,118 1,420 974 1,150 - X 101-2600-426.23-01 PUBLICATION FEES - - - - - 250 - X 101-2600-426.24-01 EQUIPMENT 3,370 3,370 3,370 3,370 3,400 3,600 3,744 X 101-2600-426.25-01 MAINTENANCE CONTRACTS 35,246 20,075 28,733 32,911 45,483 39,100 45,562 X 101-2600-426.25-02 BUILDINGS 14,155 20,794 1,768 - 2,473 22,000 15,000 X 101-2600-426.25-03 FURNITURE/FIXTURES - - - - - 2,000 1,000 X 101-2600-426.25-04 VEHICLE EQUIPMENT - - - - - - - X 101-2600-426.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 101-2600-426.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-2600-426.25-11 JANITORIAL SERVICES - - - - - - 107,978 X 101-2600-426.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 101-2600-426.25-95 FACILITY ALLOCATION - - - - - - 71,174 X 101-2600-426.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-2600-426.26-01 OFFICE SUPPLIES 2,112 1,094 1,552 1,578 1,572 2,970 3,088 X 101-2600-426.26-02 POSTAGE 12 64 16 - - 200 4,704 X 101-2600-426.26-03 PRINTING/FORMS 101 - - - - 100 104 X 101-2600-426.26-04 FREIGHT/SHIPPING - - - - - 60 62 X 101-2600-426.26-05 JANITORIAL 485 719 1,029 483 202 850 954 X 101-2600-426.26-15 EXHIBIT/DISPLAY 333 1,415 1,493 2,641 839 1,000 2,000 X 101-2600-426.26-17 CATERING/SPEC CIRCUMSTANC 457 - 248 241 - 800 800 X 101-2600-426.26-23 FURNITURE/FIXTURES 17,657 - - - - 2,000 - X 101-2600-426.26-29 PROMOTIONAL MAT PRINTING 3,632 2,906 4,509 - 4,108 4,500 4,680 X 101-2600-426.26-32 DATA PROCESSING SOFTWARE - - - 336 240 - - X 101-2600-426.26-33 DATA PROCESSING EQUIPMENT 275 303 283 - - 500 551 X 101-2600-426.26-39 FUEL & OIL - - - - - - - X 101-2600-426.26-42 OFFICE EQUIPMENT - - - 109 - 600 1,000 X 101-2600-426.26-46 COMMUNICATION EQUIPMENT 31 - 72 - - 600 600 2025 PROPOSED OPERATING BUDGET Page 59 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-2600-426.26-52 TRAFFIC SIGNS - - - - - 2,000 - X 101-2600-426.27-02 UNIFORM ALLOWANCE 365 121 178 - - 600 - X 101-2600-426.27-04 EDUCATION/TRAINING 272 - - - - 500 500 X 101-2600-426.27-05 MEMBER DUES/SUBSCRIPTIONS 49 49 49 - - 50 52 X 101-2600-426.27-06 EMPLOYEE RECOGNITION 323 280 240 236 232 500 500 X 101-2600-426.27-07 MILEAGE REIMBURSEMENT - - - - - 100 - X 101-2600-426.27-15 TEAM BUILDING EXP - - - - - - 100 X 101-2600-426.27-21 EMPLOYEE RECRUITMENT - - - - 316 - - X 101-2600-426.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-2600-426.28-01 TELEPHONE 2,184 2,366 2,693 2,427 3,352 3,672 3,818 X 101-2600-426.28-02 NATURAL GAS 2,285 2,069 2,687 5,127 4,122 4,010 4,503 X 101-2600-426.28-03 ELECTRICAL ENERGY 13,155 9,981 9,927 11,745 9,876 15,894 17,853 X 101-2600-426.28-04 WATER 6,852 5,168 6,732 6,472 6,615 7,741 8,694 X 101-2600-426.28-05 SEWER 7,319 4,330 6,539 6,125 6,741 8,065 9,058 X 101-2600-426.28-06 TRASH DISPOSAL 1,585 1,291 1,544 1,449 1,456 2,932 3,049 X 101-2600-426.28-15 800 TELEPHONE LINES - - - - - - - X 101-2600-426.29-20 RESALE PURCHASES 25,791 2,400 107 12,423 - 5,000 - X 101-2600-426.29-24 AMBASSADORS CLUB EXP 4,256 124 949 2,968 3,398 4,830 5,000 X 101-2600-426.32-22 BUILDING REMODELING - - - - - 55,000 - X 101-2600-426.33-31 FURNITURE/FIXTURES - - - - - - - R 101-3100-322.20-00 STREET CUTS (6,200) (5,015) (3,300) (8,950) (7,100) (1,700) (2,000) R 101-3100-333.00-00 FEDERAL GRANT 5,971 - (158,624) - (545) - - R 101-3100-334.20-00 OPERATING GRANT 2,204 - (5,854) - - - - R 101-3100-334.30-00 CAPITAL GRANTS - - (45,173) - - - - R 101-3100-335.40-00 HIGHWAY USERS TRUST FUND (341,077) (253,391) (306,802) (288,298) (284,357) (270,000) (275,000) R 101-3100-335.50-15 MOTOR VEHICLE REG. 1.5%(12,574) (12,054) (12,371) (12,102) (8,022) (12,000) (8,000) R 101-3100-335.50-25 MOTOR VEHICLE REG. 2.5%(19,093) (18,466) (19,184) (18,666) (19,576) (18,000) (18,000) R 101-3100-338.10-00 ROAD & BRIDGE (98,035) (96,218) (67,172) (65,875) (66,642) (60,000) (75,000) R 101-3100-365.20-00 DONATIONS - - - - - - - R 101-3100-380.20-00 OTHER (150) (4,794) (16,533) (17,777) (4,709) - - R 101-3100-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-3100-431.11-01 SUPERVISORS 20,152 14,673 14,785 14,876 36,605 40,143 50,721 X 101-3100-431.11-02 REGULAR STAFF 223,353 246,604 264,179 270,831 288,512 244,491 294,566 X 101-3100-431.11-03 SEASONAL STAFF 4,368 - - - - - - X 101-3100-431.11-04 STAFF OVERTIME 55,138 31,594 60,729 52,034 51,612 60,000 60,000 X 101-3100-431.11-05 SEASONAL OVERTIME - - - - - - - X 101-3100-431.13-01 CELL PHONE 2,847 2,919 2,897 3,310 3,914 3,600 4,128 X 101-3100-431.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-3100-431.14-11 MEDICAL INSURANCE 39,605 45,432 47,654 30,063 44,103 46,576 39,768 X 101-3100-431.14-12 LIFE INSURANCE 478 474 495 525 586 990 1,135 X 101-3100-431.14-14 EMPLOYEE ASSISTANCE PROG 206 210 232 234 276 206 258 X 101-3100-431.14-15 DENTAL INSURANCE 4,568 4,640 4,908 2,770 3,038 2,944 3,003 X 101-3100-431.14-16 VISION INSURANCE 826 763 773 605 689 680 693 X 101-3100-431.14-17 MASA 388 364 399 379 - 413 473 2025 PROPOSED OPERATING BUDGET Page 60 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-3100-431.14-18 TELEPHONE DOC 183 190 226 228 272 214 245 X 101-3100-431.14-21 TAXES/FICA-MEDICARE 22,407 21,470 25,144 25,461 28,206 26,640 31,320 X 101-3100-431.14-31 RETIREMENT/ICMA 401(A)2,723 1,965 2,066 2,170 2,464 - - X 101-3100-431.14-32 RETIREMENT/PERA 37,191 38,202 44,639 46,629 53,987 41,598 50,916 X 101-3100-431.14-41 WORKERS' COMPENSATION 11,147 12,700 12,159 9,944 9,682 9,799 12,175 X 101-3100-431.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-3100-431.21-01 PROPERTY 7,041 7,155 5,730 5,977 6,287 9,018 9,893 X 101-3100-431.21-02 LIABILITY 4,533 5,596 7,108 7,610 6,278 8,612 6,542 X 101-3100-431.21-50 UNEMPLOYMENT - - - - - - - X 101-3100-431.22-02 ENGINEERING 134 - - - - - - X 101-3100-431.22-06 MEDICAL 200 200 200 300 689 600 - X 101-3100-431.22-08 LEGAL 8,522 - - - - - - X 101-3100-431.22-09 INFO TECHNOLOGY SERVICES 13,558 12,783 11,969 11,420 11,422 19,093 23,378 X 101-3100-431.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-3100-431.22-24 GIS 4,993 2,798 4,100 4,321 6,169 10,000 9,000 X 101-3100-431.22-26 INSURANCE DAMAGE CLAIMS (2,561) - 5,000 5,000 - - 10,000 X 101-3100-431.22-98 OTHER 10,408 1,393 1,301 2,638 1,391 3,834 2,500 X 101-3100-431.23-01 PUBLICATION FEES - - - - - 250 250 X 101-3100-431.24-01 EQUIPMENT 9,863 - 6,855 49,632 (1,451) 54,900 34,000 X 101-3100-431.24-02 REAL PROPERTY 275 - 287 296 304 - - X 101-3100-431.24-03 LEASE 3,000 3,000 - - 13,007 16,000 29,000 X 101-3100-431.25-01 MAINTENANCE CONTRACTS 48,933 3,954 6,386 5,926 102,233 122,684 123,183 X 101-3100-431.25-02 BUILDINGS - 93 795 - - - - X 101-3100-431.25-04 VEHICLE EQUIPMENT 1,600 665 19 8 15,223 46,000 10,000 X 101-3100-431.25-05 MACHINERY/TOOLS - - - - 152 1,400 1,400 X 101-3100-431.25-09 VEHICLE REPAIRS-FLEET SHP 126,662 107,105 146,935 187,846 199,523 169,353 213,091 X 101-3100-431.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 84,677 95,000 100,000 X 101-3100-431.25-20 STREETS 61,351 30,902 41,900 89,493 44,995 131,215 96,000 X 101-3100-431.25-24 STORM DRAINAGE 1,104 - 9,058 130 206 38,107 - X 101-3100-431.25-25 TRAFFIC SIGNS 683 11,858 11,328 3,111 12,580 22,000 14,000 X 101-3100-431.25-27 PARKING LOT - - - - - - - X 101-3100-431.25-44 FUTURE VEHICLE PURCHASE 124,942 108,282 151,579 191,464 191,464 191,464 124,991 X 101-3100-431.25-52 WALKWAYS/BIKEWAYS - - 10,034 - - - - X 101-3100-431.25-95 FACILITY ALLOCATION - - - - - - 56,387 X 101-3100-431.25-98 OTHER EQUIPMENT/MACHINERY 120 - - - - 4,900 1,500 X 101-3100-431.26-01 OFFICE SUPPLIES 929 600 198 267 155 1,000 800 X 101-3100-431.26-03 PRINTING/FORMS - - - - 30 100 100 X 101-3100-431.26-04 FREIGHT/SHIPPING - - - - - 150 150 X 101-3100-431.26-06 SMALL TOOLS 1,294 464 2,223 3,010 2,550 4,000 4,000 X 101-3100-431.26-07 SMALL HARDWARE 836 247 991 225 2,326 2,000 2,500 X 101-3100-431.26-08 LUMBER/PAINT 1,254 1,602 3,314 1,598 2,456 5,000 4,500 X 101-3100-431.26-13 MEDICAL - - 266 434 521 650 700 X 101-3100-431.26-17 CATERING/SPEC CIRCUMSTANC 48 - 254 - - 1,250 1,000 X 101-3100-431.26-20 ELECTRICAL - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 61 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-3100-431.26-21 BRIDGES - - - - - - - X 101-3100-431.26-22 WALKWAYS - - - - - - - X 101-3100-431.26-23 FURNITURE/FIXTURES - - - - - - - X 101-3100-431.26-32 DATA PROCESSING SOFTWARE 600 - - 219 - - - X 101-3100-431.26-33 DATA PROCESSING EQUIPMENT 3,711 - 276 3,722 - 3,000 3,000 X 101-3100-431.26-39 FUEL & OIL 28,658 20,891 24,988 31,532 42,757 31,002 45,000 X 101-3100-431.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-3100-431.26-48 SHOP EQUIPMENT 189 355 1,105 1,097 798 1,500 1,500 X 101-3100-431.26-95 OTHER EQUIPMENT 3,240 - - - - - - X 101-3100-431.27-01 PERSONAL SAFETY EQUIPMENT 322 80 - 586 1,559 1,600 800 X 101-3100-431.27-02 UNIFORM ALLOWANCE 2,840 2,829 1,210 5,107 3,224 5,600 3,200 X 101-3100-431.27-04 EDUCATION/TRAINING - 275 1,786 4,050 1,747 12,650 13,150 X 101-3100-431.27-05 MEMBER DUES/SUBSCRIPTIONS 350 1,038 455 535 350 750 800 X 101-3100-431.27-06 EMPLOYEE RECOGNITION 400 251 385 594 539 700 320 X 101-3100-431.27-07 MILEAGE REIMBURSEMENT 37 - - - - - - X 101-3100-431.27-15 TEAM BUILDING EXP - - - - - - - X 101-3100-431.27-21 EMPLOYEE RECRUITMENT - 293 - 254 - - 2,000 X 101-3100-431.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-3100-431.28-01 TELEPHONE 988 963 988 883 450 3,400 3,502 X 101-3100-431.28-02 NATURAL GAS 5,962 5,016 5,535 10,493 8,036 8,240 8,240 X 101-3100-431.28-03 ELECTRICAL ENERGY 3,232 3,581 5,201 4,631 5,433 4,850 5,000 X 101-3100-431.28-04 WATER 782 908 937 1,008 1,290 1,750 - X 101-3100-431.28-05 SEWER - - 435 729 1,463 1,265 1,300 X 101-3100-431.28-06 TRASH DISPOSAL 4,714 4,226 4,513 2,649 1,773 5,000 5,150 X 101-3100-431.28-09 STREET LIGHT ENERGY CHG.92,058 86,103 84,709 87,715 91,040 90,000 91,000 X 101-3100-431.29-01 SNOW REMOVAL CONTRACTS - - - - - - - X 101-3100-431.31-13 LAND IMPROVEMENTS - - - - - - - X 101-3100-431.32-21 NEW BUILDINGS - - - - - - - X 101-3100-431.33-31 FURNITURE/FIXTURES - - - - - - - X 101-3100-431.33-32 OFFICE EQUIPMENT - - - - - - - X 101-3100-431.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-3100-431.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-3100-431.33-38 SHOP EQUIPMENT - - - - - - - X 101-3100-431.34-42 TRUCKS - - - - - - - X 101-3100-431.34-43 HEAVY EQUIPMENT - 19,800 - - - - - X 101-3100-431.34-98 OTHER MACHINERY/EQUIPMENT 24,000 37,860 - - - - - X 101-3100-431.35-21 BRIDGES - - - - - - - X 101-3100-431.35-51 STREETS - - - - - - - X 101-3100-431.35-52 PARKING LOTS - - - - - - - X 101-3100-431.35-53 STORM DRAINAGE - - - - - - - X 101-3100-431.35-60 WALKWAYS & BIKEWAYS - - - - - - - X 101-3100-431.36-55 FHWA-FISH CREEK REPAIRS - - - - 39,045 0 - X 101-3100-431.36-59 FHWA-COMMUNITY DRIVE - - - - - - - X 101-3100-431.37-99 MAINTENANCE RESERVE - - - - - - 26,000 2025 PROPOSED OPERATING BUDGET Page 62 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 101-3175-333.00-00 INTERGOVERNMENTAL REVENUE / FEDE - - - - - - - R 101-3175-334.20-00 STATE GOVERNMENT REVENUE / OPERA - - - - - - - R 101-3175-334.30-00 STATE GOVERNMENT REVENUE / CAPITA - - - - - - - R 101-3175-365.20-00 CONTRIBUTIONS/DONATIONS / DONATIO - - - - - - - R 101-3175-380.20-00 OTHER - - - - - - - R 101-3175-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-3175-431.11-01 SUPERVISORS - - - - 20,007 31,571 50,721 X 101-3175-431.11-02 REGULAR STAFF - - - 23,184 96,617 297,857 205,807 X 101-3175-431.11-03 SEASONAL STAFF - - - - - - - X 101-3175-431.11-04 STAFF OVERTIME - - - 1,682 3,873 2,000 2,000 X 101-3175-431.11-05 SEASONAL OVERTIME - - - - - - - X 101-3175-431.13-01 CELL PHONE - - - 480 2,372 2,891 2,327 X 101-3175-431.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-3175-431.14-11 MEDICAL INSURANCE - - - 3,472 19,566 72,809 70,542 X 101-3175-431.14-12 LIFE INSURANCE - - - 56 159 1,196 958 X 101-3175-431.14-14 EMPLOYEE ASSISTANCE PROG - - - 25 102 248 218 X 101-3175-431.14-15 DENTAL INSURANCE - - - 178 862 3,084 2,611 X 101-3175-431.14-16 VISION INSURANCE - - - 41 155 623 520 X 101-3175-431.14-17 MASA - - - 216 - 498 399 X 101-3175-431.14-18 TELEPHONE DOC - - - 20 111 258 207 X 101-3175-431.14-21 TAXES/FICA-MEDICARE - - - 1,917 9,146 25,575 19,955 X 101-3175-431.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 101-3175-431.14-32 RETIREMENT/PERA - - - 3,228 17,990 47,929 37,269 X 101-3175-431.14-41 WORKERS' COMPENSATION - - - 1,161 5,422 10,035 8,044 X 101-3175-431.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-3175-431.21-01 PROPERTY - - - - - - 391 X 101-3175-431.21-02 LIABILITY - - - - 993 1,241 1,499 X 101-3175-431.21-50 UNEMPLOYMENT - - - - - - - X 101-3175-431.22-02 ENGINEERING - - - - - 14,000 12,000 X 101-3175-431.22-06 MEDICAL - - - - - 450 450 X 101-3175-431.22-08 LEGAL - - - - - - - X 101-3175-431.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 101-3175-431.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 101-3175-431.22-24 GIS - - - - 800 6,500 6,000 X 101-3175-431.22-26 INSURANCE DAMAGE CLAIMS - - - - - - 5,000 X 101-3175-431.22-98 OTHER - - - 569 806 2,334 2,500 X 101-3175-431.23-01 PUBLICATION FEES - - - - - 250 250 X 101-3175-431.24-01 EQUIPMENT - - - - - - - X 101-3175-431.24-02 REAL PROPERTY - - - - - - - X 101-3175-431.24-03 LEASE - - - - - - - X 101-3175-431.25-01 MAINTENANCE CONTRACTS - - - 480 504 10,000 9,000 X 101-3175-431.25-02 BUILDINGS - - - - - - - X 101-3175-431.25-04 VEHICLE EQUIPMENT - - - - - - - X 101-3175-431.25-05 MACHINERY/TOOLS - - - - - 1,400 1,300 2025 PROPOSED OPERATING BUDGET Page 63 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-3175-431.25-09 VEHICLE REPAIRS-FLEET SHP - - - 800 123 2,000 12,077 X 101-3175-431.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 1,455 1,000 1,000 X 101-3175-431.25-20 STREETS - - - - - - - X 101-3175-431.25-24 STORM DRAINAGE - - - 788 36,864 45,400 40,000 X 101-3175-431.25-25 TRAFFIC SIGNS - - - - 2,144 - - X 101-3175-431.25-27 PARKING LOT - - - - - - - X 101-3175-431.25-44 FUTURE VEHICLE PURCHASE - - - - - 7,000 7,500 X 101-3175-431.25-52 WALKWAYS/BIKEWAYS - - - - - - - X 101-3175-431.25-95 FACILITY ALLOCATION - - - - - - 51,690 X 101-3175-431.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-3175-431.26-01 OFFICE SUPPLIES - - - - - - - X 101-3175-431.26-02 MATERIALS AND SUPPLIES / POSTAGE - - - - - - - X 101-3175-431.26-03 PRINTING/FORMS - - - - - - - X 101-3175-431.26-04 FREIGHT/SHIPPING - - - - - - - X 101-3175-431.26-06 SMALL TOOLS - - - - 304 1,500 1,500 X 101-3175-431.26-07 SMALL HARDWARE - - - - 50 1,500 1,500 X 101-3175-431.26-08 LUMBER/PAINT - - - - - - - X 101-3175-431.26-13 MEDICAL - - - - - - - X 101-3175-431.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 101-3175-431.26-20 ELECTRICAL - - - - - - - X 101-3175-431.26-21 BRIDGES - - - - - - - X 101-3175-431.26-22 WALKWAYS - - - - - - - X 101-3175-431.26-23 FURNITURE/FIXTURES - - - - - - - X 101-3175-431.26-31 MATERIALS AND SUPPLIES / SHOP SUPPL - - - - - - - X 101-3175-431.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-3175-431.26-33 DATA PROCESSING EQUIPMENT - - - 235 - 3,000 3,000 X 101-3175-431.26-39 FUEL & OIL - - - - 994 5,000 5,000 X 101-3175-431.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 101-3175-431.26-48 SHOP EQUIPMENT - - - - - - - X 101-3175-431.26-95 OTHER EQUIPMENT - - - - - 10,000 - X 101-3175-431.27-01 PERSONAL SAFETY EQUIPMENT - - - - 22 600 600 X 101-3175-431.27-02 UNIFORM ALLOWANCE - - - - 1,482 2,400 2,400 X 101-3175-431.27-04 EDUCATION/TRAINING - - - - - 10,000 10,000 X 101-3175-431.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 101-3175-431.27-06 EMPLOYEE RECOGNITION - - - - - 240 240 X 101-3175-431.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-3175-431.27-15 TEAM BUILDING EXP - - - - - - - X 101-3175-431.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-3175-431.28-01 TELEPHONE - - - - - - - X 101-3175-431.28-02 NATURAL GAS - - - - - - - X 101-3175-431.28-03 ELECTRICAL ENERGY - - - - - - - X 101-3175-431.28-04 WATER - - - - - - - X 101-3175-431.28-05 SEWER - - - - - - - X 101-3175-431.28-06 TRASH DISPOSAL - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 64 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-3175-431.28-09 STREET LIGHT ENERGY CHG.- - - - - - - X 101-3175-431.29-01 SNOW REMOVAL CONTRACTS - - - - - - - X 101-3175-431.31-13 LAND IMPROVEMENTS - - - - - - - X 101-3175-431.32-21 NEW BUILDINGS - - - - - - - X 101-3175-431.33-31 FURNITURE/FIXTURES - - - - - - - X 101-3175-431.33-32 OFFICE EQUIPMENT - - - - - - - X 101-3175-431.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-3175-431.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-3175-431.33-38 SHOP EQUIPMENT - - - - - - - X 101-3175-431.34-42 TRUCKS - - - - - - - X 101-3175-431.34-43 HEAVY EQUIPMENT - - - - - - - X 101-3175-431.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 101-3175-431.35-21 BRIDGES - - - - - - - X 101-3175-431.35-51 STREETS - - - - 11,586 10,214 - X 101-3175-431.35-52 PARKING LOTS - - - - - - - X 101-3175-431.35-53 STORM DRAINAGE - - - - - - - X 101-3175-431.35-60 WALKWAYS & BIKEWAYS - - - - - - - X 101-3175-431.36-55 CAPITAL/INFRASTRUCTURE / FHWA-FISH - - - - - - - X 101-3175-431.36-59 CAPITAL/INFRASTRUCTURE / FHWA-COM - - - - - - - R 101-5200-333.00-00 FEDERAL GRANT (55,263) - - - - - - R 101-5200-334.20-00 OPERATING GRANT (4,941) - - - - - - R 101-5200-341.99-00 OTHER - - - - - - - R 101-5200-365.00-00 CONTRIBUTIONS/DONATIONS - - - - - - - R 101-5200-365.20-00 DONATIONS (1,221) - (946) - - - - R 101-5200-365.20-03 MRS WALSH GARDEN TRUST (32,697) (33,304) (34,300) (35,514) (35,752) (35,750) (35,000) R 101-5200-380.20-00 OTHER (6,980) (6,611) (2,824) (896) (3,245) - - R 101-5200-380.30-00 SALES OF FIXED ASSETS - - - (22,142) - - - X 101-5200-452.11-01 SUPERVISORS 19,711 13,950 14,415 22,802 54,286 58,724 25,915 X 101-5200-452.11-02 REGULAR STAFF 308,678 283,269 288,724 328,768 319,205 337,476 353,140 X 101-5200-452.11-03 SEASONAL STAFF 106,009 69,097 73,709 101,510 124,941 189,504 187,953 X 101-5200-452.11-04 STAFF OVERTIME 8,294 5,903 8,257 7,112 7,409 10,000 10,000 X 101-5200-452.11-05 SEASONAL OVERTIME 742 227 715 1,732 580 2,000 2,000 X 101-5200-452.13-01 CELL PHONE 5,287 5,673 5,159 6,378 6,791 5,822 6,079 X 101-5200-452.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-5200-452.14-11 MEDICAL INSURANCE 59,981 58,537 57,209 64,759 72,548 106,396 105,851 X 101-5200-452.14-12 LIFE INSURANCE 589 580 545 651 693 1,439 1,432 X 101-5200-452.14-14 EMPLOYEE ASSISTANCE PROG 288 251 249 287 308 299 309 X 101-5200-452.14-15 DENTAL INSURANCE 4,199 4,773 4,869 3,885 3,840 4,842 4,596 X 101-5200-452.14-16 VISION INSURANCE 829 901 888 846 820 1,004 959 X 101-5200-452.14-17 MASA 1,500 1,630 1,084 1,702 - 600 567 X 101-5200-452.14-18 TELEPHONE DOC 232 233 242 280 337 311 294 X 101-5200-452.14-21 TAXES/FICA-MEDICARE 33,548 27,919 28,847 34,852 37,950 46,170 44,759 X 101-5200-452.14-31 RETIREMENT/ICMA 401(A)2,720 1,960 2,064 2,176 2,464 - - X 101-5200-452.14-32 RETIREMENT/PERA 44,032 39,917 40,653 49,889 53,906 62,406 61,824 2025 PROPOSED OPERATING BUDGET Page 65 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5200-452.14-41 WORKERS' COMPENSATION 10,473 10,075 8,115 8,392 7,840 12,433 12,636 X 101-5200-452.14-59 OTHER BENEFIT COSTS - - - - - - - X 101-5200-452.21-01 PROPERTY 9,486 10,866 7,820 8,158 4,837 6,145 17,215 X 101-5200-452.21-02 LIABILITY 4,170 4,938 6,727 7,201 5,542 7,185 5,263 X 101-5200-452.21-50 UNEMPLOYMENT - 5,364 2,326 - - - - X 101-5200-452.22-06 MEDICAL 100 - 200 100 145 - - X 101-5200-452.22-09 INFO TECHNOLOGY SERVICES 31,635 29,827 23,939 22,839 22,843 22,911 28,054 X 101-5200-452.22-12 CONCERT CONTRACT - - - - - - - X 101-5200-452.22-24 GIS 4,854 744 - - 341 - - X 101-5200-452.22-26 INSURANCE CLAIMS 2,749 - - (530) - - - X 101-5200-452.22-98 OTHER 1,541 1,796 1,374 1,894 2,263 - - X 101-5200-452.23-01 PUBLICATION FEES - - - - - 1,000 - X 101-5200-452.24-01 EQUIPMENT 83 1,675 - - - 2,500 - X 101-5200-452.24-02 REAL PROPERTY - - - - - - - X 101-5200-452.24-03 LEASE 6,000 - - - - - - X 101-5200-452.25-01 MAINTENANCE CONTRACTS 36,984 26,226 26,206 22,071 30,904 184,494 90,333 X 101-5200-452.25-02 BUILDINGS 23 250 50 342 2,204 - - X 101-5200-452.25-03 FURNITURE/FIXTURES 20,192 15,119 35,667 67,810 21,724 71,350 66,250 X 101-5200-452.25-04 VEHICLE EQUIPMENT 7,511 3,127 4,946 11,943 15,404 34,224 - X 101-5200-452.25-05 MACHINERY/TOOLS 63 12 - - - 5,000 5,000 X 101-5200-452.25-09 VEHICLE REPAIRS-FLEET SHP 60,423 36,311 30,077 73,542 84,541 62,312 67,332 X 101-5200-452.25-10 PARTS/MATERIAL-FLEET SHOP - - - 7,397 20,439 23,502 25,000 X 101-5200-452.25-37 MRS WALSH GARDEN MAINT 5,359 25,140 36,476 1,477 771 30,000 30,000 X 101-5200-452.25-44 FUTURE VEHICLE PURCHASE 49,912 56,856 51,892 65,242 67,178 57,199 71,659 X 101-5200-452.25-52 WALKWAYS/BIKEWAYS - 6,014 1,633 1,105 214,093 255,580 157,000 X 101-5200-452.25-95 FACILITY ALLOCATION - - - - - - 31,876 X 101-5200-452.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-5200-452.26-01 OFFICE SUPPLIES 621 779 311 444 1,152 1,260 1,260 X 101-5200-452.26-03 PRINTING/FORMS - 65 - - 40 210 210 X 101-5200-452.26-04 FREIGHT/SHIPPING 26 85 13 4 - 30 30 X 101-5200-452.26-05 JANITORIAL 7 - - - - - - X 101-5200-452.26-06 SMALL TOOLS 3,453 2,985 2,259 5,046 7,357 7,500 7,500 X 101-5200-452.26-07 SMALL HARDWARE 1,830 855 823 989 1,524 2,500 2,500 X 101-5200-452.26-08 LUMBER/PAINT 1,617 571 597 849 992 5,000 5,000 X 101-5200-452.26-09 CHEMICAL 33 3,587 1,600 5,057 356 10,000 6,500 X 101-5200-452.26-10 LAWN 14,188 22,433 19,589 19,806 18,021 31,000 31,000 X 101-5200-452.26-13 MEDICAL 652 308 1,039 836 688 300 300 X 101-5200-452.26-17 CATERING/SPEC CIRCUMSTANC 1,303 384 1,192 979 1,490 4,500 4,500 X 101-5200-452.26-22 WALKWAYS - 602 910 - 1,307 - 2,500 X 101-5200-452.26-23 FURNTIURE/FIXTURES 784 1,450 787 398 311 - 4,000 X 101-5200-452.26-27 AGGREGATE 4,301 5,430 9,074 1,553 2,225 15,000 15,000 X 101-5200-452.26-30 MULCH 15,107 14,384 16,001 14,652 14,593 19,800 19,800 X 101-5200-452.26-31 SHOP SUPPLIES 126 222 327 737 231 950 1,900 X 101-5200-452.26-32 DATA PROCESSING SOFTWARE - - 150 - - - - 2025 PROPOSED OPERATING BUDGET Page 66 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5200-452.26-33 DATA PROCESSING EQUIPMENT 3,649 40 - 9 26 7,000 - X 101-5200-452.26-36 MAINT., TREES, PLANTS 48,068 43,111 52,257 54,256 53,879 91,000 71,000 X 101-5200-452.26-39 FUEL & OIL 11,608 7,766 10,187 13,258 13,828 11,136 15,000 X 101-5200-452.26-43 HEAVY EQUIPMENT - 371 - - - - 14,000 X 101-5200-452.26-46 COMMUNICATION EQUIPMENT - - - - 1,993 - - X 101-5200-452.26-48 SHOP EQUIPMENT - - - - - 2,100 2,100 X 101-5200-452.26-60 MRS WALSH GARDEN PROGRAM 2,911 1,109 191 3,309 1,126 - 5,000 X 101-5200-452.26-95 OTHER EQUIPMENT 3,507 5,375 - - - - - X 101-5200-452.27-01 PERSONAL SAFETY EQUIPMENT 1,528 764 652 3,150 4,009 9,000 9,000 X 101-5200-452.27-02 UNIFORM ALLOWANCE 4,868 2,566 4,745 5,199 8,131 10,000 10,000 X 101-5200-452.27-04 EDUCATION/TRAINING 5,383 2,982 643 5,345 8,498 7,500 7,500 X 101-5200-452.27-05 MEMBER DUES/SUBSCRIPTIONS 861 299 953 704 1,194 1,500 1,500 X 101-5200-452.27-06 EMPLOYEE RECOGNITION 400 173 341 380 479 600 600 X 101-5200-452.27-07 MILEAGE REIMBURSEMENT 19 - - - - - - X 101-5200-452.27-15 AMERICA IN BLOOM 7,847 - - - - - - X 101-5200-452.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-5200-452.27-30 VOLUNTEER RECOGNITION - - - - - 100 - X 101-5200-452.28-01 TELEPHONE 1,218 1,547 1,750 1,358 688 1,050 1,050 X 101-5200-452.28-02 NATURAL GAS 3,034 2,558 3,118 5,426 4,046 3,150 5,000 X 101-5200-452.28-03 ELECTRICAL ENERGY 16,166 4,906 13,493 18,375 20,714 18,795 22,000 X 101-5200-452.28-04 WATER 66,067 74,316 73,563 74,103 68,018 78,749 78,749 X 101-5200-452.28-05 SEWER 360 372 381 416 431 1,050 1,050 X 101-5200-452.28-06 TRASH DISPOSAL 17,406 13,873 13,844 11,608 27,583 17,850 27,600 X 101-5200-452.31-12 LAND PURCHASES - - - - - - - X 101-5200-452.32-21 NEW BUILDINGS - - - - - - - X 101-5200-452.33-31 FURNITURE/FIXTURES - - - - - - - X 101-5200-452.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5200-452.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 101-5200-452.33-38 SHOP EQUIPMENT - - - - - - - X 101-5200-452.33-98 OTHER EQUIPMENT - 9,000 - - 9,000 10,200 - X 101-5200-452.34-42 TRUCKS - - - - - - - X 101-5200-452.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 101-5200-452.35-61 PARK IMPROVEMENTS - - - - - - - X 101-5304-453.21-01 PROPERTY - - - - - - - X 101-5304-453.21-02 LIABILITY - - - - - - - X 101-5304-453.27-15 TEAM BUILDING EXP - - - - - - - R 101-5500-322.55-00 SPEC EVENT VENDOR PERMITS (1,645) (3,325) (4,225) (19,907) (350) - - R 101-5500-333.00-00 FEDERAL GRANT (1,809) - - - - - - R 101-5500-334.20-00 OPERATING GRANT (162) - (50,000) - - - - R 101-5500-342.10-10 ARENA (4,733) (25,382) (8,630) (10,950) (7,900) (17,000) (18,300) R 101-5500-342.10-20 STALL (52,881) (53,349) (88,281) (98,098) (92,259) (68,000) (70,000) R 101-5500-342.10-30 CAMPER (15,009) (12,870) (16,615) (18,355) (22,200) (24,000) (24,000) R 101-5500-342.10-40 COMMERCIAL VENDORS (76,086) (4,959) (14,060) (51,787) (66,175) (75,000) (75,000) R 101-5500-342.10-50 STORAGE - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 67 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 101-5500-342.10-60 PARKING - - (50) (1,652) (2,750) - - R 101-5500-342.10-70 FOOD CONCESSIONS (17,481) (4,884) (22,697) (25,613) (37,124) (30,000) (30,000) R 101-5500-342.20-10 CONCERT - - - - - - - R 101-5500-342.20-20 DANCE - - - - - - - R 101-5500-342.20-30 ENTERTAINMENT/MEALS - - - - - - - R 101-5500-342.20-40 ADMISSION (278,234) (74,341) (187,149) (273,201) (371,142) (353,700) (376,822) R 101-5500-342.30-01 ENTRY FEES (10,529) (2,070) (50) (10,414) (9,316) (10,000) (10,000) R 101-5500-342.30-02 WORKSHOP FEES (450) - 2,129 2,248 320 (30,000) (30,000) R 101-5500-342.40-00 FEED SALES - - - - (12,272) (10,000) (10,000) R 101-5500-343.10-00 RETAIL (21,824) (220) (7,643) (49,039) (13,242) (25,000) (30,000) R 101-5500-343.50-00 TICKET PROCESSING (780) (340) - - - (6,000) - R 101-5500-361.00-00 INTEREST EARNINGS - - - - - - - R 101-5500-363.10-00 LAND - - - - - - - R 101-5500-363.20-00 BUILDINGS (38,835) (35,825) (62,826) (78,631) (80,255) (80,000) (80,000) R 101-5500-363.30-00 REAL PROP-EVENT VENUES (69,869) (62,737) (87,048) (121,394) (89,245) (80,000) (80,000) R 101-5500-365.20-00 DONATIONS - - (200) - - - - R 101-5500-380.20-00 OTHER (8,300) (1,774) (16,018) (16,842) (36,852) (10,000) (10,000) R 101-5500-380.20-01 CARNIVAL/GYMKHANA - - - - - - - R 101-5500-380.20-02 SPONSORSHIP (22,690) (10,955) (10,700) (17,048) (93,586) (85,000) (90,000) R 101-5500-380.20-03 PROGRAM SALES - - - - - - - R 101-5500-380.20-04 COMPOST - - - - - - - R 101-5500-380.20-58 PRPA NORTH COLO ECON DEV - - - - - - - R 101-5500-380.30-00 SALES OF FIXED ASSETS - (640) - - - - - R 101-5500-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 101-5500-391.91-01 GENERAL - - - - - - - X 101-5500-455.11-01 SUPERVISORS 159,820 156,818 148,479 106,515 118,558 123,588 127,321 X 101-5500-455.11-02 REGULAR STAFF 311,254 349,278 390,962 424,357 492,606 652,614 674,367 X 101-5500-455.11-03 SEASONAL STAFF 46,385 5,133 150 21,673 228 1 19,864 X 101-5500-455.11-04 STAFF OVERTIME 35,087 17,637 42,207 42,941 40,966 40,000 40,000 X 101-5500-455.11-05 SEASONAL OVERTIME 6,840 2,733 - 6,278 - 1 6,000 X 101-5500-455.13-01 CELL PHONE 6,194 6,144 5,744 5,514 6,214 6,144 7,104 X 101-5500-455.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-5500-455.14-11 MEDICAL INSURANCE 102,240 97,555 100,749 107,588 117,772 231,701 215,261 X 101-5500-455.14-12 LIFE INSURANCE 873 942 979 956 931 2,878 2,878 X 101-5500-455.14-14 EMPLOYEE ASSISTANCE PROG 386 409 416 442 462 598 654 X 101-5500-455.14-15 DENTAL INSURANCE 6,740 6,522 7,015 6,032 5,928 9,762 8,979 X 101-5500-455.14-16 VISION INSURANCE 1,312 1,305 1,380 1,362 1,386 2,003 2,123 X 101-5500-455.14-17 MASA 1,356 1,135 1,181 1,070 - 1,199 1,199 X 101-5500-455.14-18 TELEPHONE DOC 331 380 405 422 510 621 621 X 101-5500-455.14-21 TAXES/FICA-MEDICARE 41,973 39,652 43,572 44,954 48,776 69,292 66,911 X 101-5500-455.14-31 RETIREMENT/ICMA 401(A)13,262 14,076 14,632 15,563 17,626 - - X 101-5500-455.14-32 RETIREMENT/PERA 58,439 62,157 69,195 71,041 82,451 143,189 138,565 X 101-5500-455.14-41 WORKERS' COMPENSATION 10,711 11,185 10,909 8,449 7,641 13,981 13,495 X 101-5500-455.14-59 OTHER BENEFITS - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 68 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5500-455.21-01 PROPERTY 24,904 28,721 39,260 40,959 49,907 61,450 74,294 X 101-5500-455.21-02 LIABILITY 5,844 6,961 9,499 10,168 6,972 8,884 7,683 X 101-5500-455.21-50 UNEMPLOYMENT - 1,951 590 - - - - X 101-5500-455.22-02 ENGINEERING - - - - - - - X 101-5500-455.22-06 MEDICAL - - - - - - - X 101-5500-455.22-08 LEGAL 737 - - 446 16,719 - - X 101-5500-455.22-09 INFO TECHNOLOGY SERVICES 31,635 34,089 31,918 26,646 26,650 30,549 37,405 X 101-5500-455.22-10 BANK SERVICE 9,129 7,418 23,526 21,722 31,744 31,000 32,000 X 101-5500-455.22-12 CONTRACT SERVICES 73,141 31,289 80,411 120,642 148,417 168,615 127,323 X 101-5500-455.22-13 CONTRACT/SKILLED SERVICES 468 585 - - 40,722 - - X 101-5500-455.22-20 ENTERTAINMENT 150,110 57,559 110,449 136,995 154,433 154,000 161,710 X 101-5500-455.22-26 INSURANCE DAMAGE CLAIMS - - - - 5,000 1,000 1,000 X 101-5500-455.22-98 OTHER 21,652 6,989 5,867 4,200 4,359 5,000 5,000 X 101-5500-455.23-01 PUBLICATION FEES 3,389 4,622 3,892 7,692 3,387 7,000 6,000 X 101-5500-455.23-02 ADVERTISING 29,182 9,617 14,576 27,773 19,717 22,000 26,000 X 101-5500-455.24-01 EQUIPMENT 8,935 21,658 37,325 4,440 2,065 7,000 8,000 X 101-5500-455.24-02 REAL PROPERTY - - - - - 1 - X 101-5500-455.24-03 LEASE - - - - - - - X 101-5500-455.25-01 MAINTENANCE CONTRACTS 29,936 39,979 40,092 42,011 25,548 25,000 13,500 X 101-5500-455.25-02 BUILDINGS 33,217 58,629 62,795 72,292 70,814 80,000 80,000 X 101-5500-455.25-03 FURNITURE/FIXTURES 70 - 489 - - 1,000 1,000 X 101-5500-455.25-04 VEHICLE EQUIPMENT 3,052 68 351 261 579 2,000 2,000 X 101-5500-455.25-05 MACHINERY/TOOLS 659 269 75 - - 1,000 1,000 X 101-5500-455.25-09 VEHICLE REPAIRS-FLEET SHP 22,554 28,085 33,264 39,673 45,209 41,283 32,157 X 101-5500-455.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 6,319 10,000 10,000 X 101-5500-455.25-11 JANITORIAL SERVICES - - - - - 15,000 25,300 X 101-5500-455.25-44 FUTURE VEHICLE PURCHASE 31,327 31,327 31,327 41,676 31,327 46,914 43,621 X 101-5500-455.25-95 FACILITY ALLOCATION - - - - - - 280,984 X 101-5500-455.25-98 OTHER EQUIPMENT/MACHINERY 6,389 3,109 11,987 7,809 5,667 15,000 10,000 X 101-5500-455.26-01 OFFICE SUPPLIES 2,699 938 747 1,400 4,440 2,000 2,000 X 101-5500-455.26-02 POSTAGE 84 25 88 60 231 200 200 X 101-5500-455.26-03 PRINTING/FORMS 5,004 - 97 1,032 1,077 2,000 2,000 X 101-5500-455.26-04 FREIGHT/SHIPPING 217 104 - - - 200 - X 101-5500-455.26-05 JANITORIAL 12,740 5,460 4,089 3,146 5,254 10,000 10,000 X 101-5500-455.26-06 SMALL TOOLS 588 49 556 253 234 1,000 1,000 X 101-5500-455.26-07 SMALL HARDWARE 1,160 125 503 708 37 1,000 1,000 X 101-5500-455.26-08 LUMBER/PAINT 2,034 902 1,102 2,578 1,391 4,000 4,000 X 101-5500-455.26-10 LAWN - - - - - - - X 101-5500-455.26-12 FEED COSTS 6,108 - 8,425 7,315 9,208 11,000 12,000 X 101-5500-455.26-13 MEDICAL 41 - 19 41 186 200 200 X 101-5500-455.26-15 EXHIBIT/DISPLAY 13,412 21,385 10,185 10,287 10,480 14,000 12,500 X 101-5500-455.26-16 PROGRAMS - - - - - - - X 101-5500-455.26-17 CATERING/SPEC CIRCUMSTANC 22,183 2,182 4,205 28,049 30,991 34,000 35,600 X 101-5500-455.26-18 TROPHIES / AWARDS 917 1,973 155 166 2,477 2,500 2,750 2025 PROPOSED OPERATING BUDGET Page 69 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5500-455.26-23 FURNITURE/FIXTURES 338 - 530 1,364 500 2,000 2,000 X 101-5500-455.26-24 EVENT SUPPLIES/MATERIALS 26,065 25,249 6,948 23,820 32,772 28,700 30,000 X 101-5500-455.26-32 DATA PROCESSING SOFTWARE 2,444 2,785 205 220 600 1,200 1,200 X 101-5500-455.26-33 DATA PROCESSING EQUIPMENT 3,815 94 1,320 2,552 - 3,500 3,500 X 101-5500-455.26-39 FUEL & OIL 9,045 5,594 7,914 10,393 7,521 10,000 10,000 X 101-5500-455.26-42 OFFICE EQUIPMENT 15 - - - - 1,000 1,000 X 101-5500-455.26-46 COMMUNICATION EQUIPMENT - - 108 - - - - X 101-5500-455.26-48 SHOP EQUIPMENT 332 46 104 18 - - - X 101-5500-455.26-52 TRAFFIC SIGNS 358 5,726 239 1,063 - - - X 101-5500-455.27-01 PERSONAL SAFETY EQUIPMENT 1,083 843 342 227 336 1,000 1,000 X 101-5500-455.27-02 UNIFORM ALLOWANCE 786 472 880 2,004 952 1,500 1,500 X 101-5500-455.27-04 EDUCATION/TRAINING 6,525 8,520 2,393 3,227 7,770 12,000 9,000 X 101-5500-455.27-05 MEMBER DUES/SUBSCRIPTIONS 8,592 3,199 7,656 7,708 8,350 8,400 8,400 X 101-5500-455.27-06 EMPLOYEE RECOGNITION 964 766 1,004 758 685 1,000 1,200 X 101-5500-455.27-07 MILEAGE REIMBURSEMENT 120 - 123 140 1,152 1,000 1,000 X 101-5500-455.27-08 MARKETING EXPENSES 29,266 11,753 6,294 9,127 11,081 20,000 15,000 X 101-5500-455.27-09 BUSINESS ALLOWANCE - - - - - - - X 101-5500-455.27-15 TEAM BUILDING EXP - - - - - - - X 101-5500-455.27-21 EMPLOYEE RECRUITMENT - - - - 150 300 300 X 101-5500-455.27-30 VOLUNTEER RECOGNITION - - - - - 1,500 500 X 101-5500-455.28-01 TELEPHONE 12,211 13,443 20,718 20,872 22,621 20,000 15,000 X 101-5500-455.28-02 NATURAL GAS 18,196 16,302 21,193 33,152 29,595 30,000 32,000 X 101-5500-455.28-03 ELECTRICAL ENERGY 48,949 35,686 39,979 46,329 45,598 55,000 59,400 X 101-5500-455.28-04 WATER 18,983 19,899 21,341 29,679 28,926 30,000 31,000 X 101-5500-455.28-05 SEWER 5,550 10,090 9,291 4,543 8,553 10,000 10,000 X 101-5500-455.28-06 TRASH DISPOSAL 21,769 11,289 21,321 29,622 25,188 24,500 26,000 X 101-5500-455.29-12 PARADE - - - - 900 2,000 2,000 X 101-5500-455.29-13 DANCE - - - - - - - X 101-5500-455.29-14 SPONSORS - - 840 - - - - X 101-5500-455.29-15 ADDED PURSE MONEY 71,149 150 65,000 74,284 72,686 78,000 95,000 X 101-5500-455.29-16 SECURITY/TICKET LABOR 4,671 - 3,966 6,765 9,291 8,000 10,000 X 101-5500-455.29-17 VOLUNTEERS BANQUET 330 - 1,200 1,500 1,340 1,500 1,500 X 101-5500-455.29-18 RODEO 126,657 1,300 128,825 143,657 237,388 296,000 299,535 X 101-5500-455.29-19 CONCERT - - - - - - - X 101-5500-455.29-20 RESALE PURCHASES 15,727 - 4,640 17,038 21,158 24,000 21,000 X 101-5500-455.29-22 MARKETING EXPENSE 1,075 - - - - - - X 101-5500-455.29-25 PROMOTION 17,100 9,110 2,510 344 3,303 10,000 10,000 X 101-5500-455.29-30 MANURE/BEDDING DISPOSAL 10,540 7,820 12,580 15,840 14,620 14,000 15,000 X 101-5500-455.29-32 EDUC/TRNG TICKET PURCHASE - - - - - - - X 101-5500-455.32-21 NEW BUILDINGS - - - - - - - X 101-5500-455.32-22 BUILDING REMODELING - - - - - - - X 101-5500-455.33-31 FURNITURE/FIXTURES - - - - - - - X 101-5500-455.33-32 OFFICE EQUIPMENT - - - - - - - X 101-5500-455.33-33 DATA PROCESSING EQUIPMENT - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 70 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5500-455.33-98 OTHER EQUIPMENT - - - - 9,000 1,000 - X 101-5500-455.34-42 TRUCKS - - - - - - - X 101-5500-455.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 101-5500-455.35-62 MASTER PLANS 14,784 - - - - - - X 101-5500-455.60-01 CONTINGENCIES - - - - - - - R 101-5600-333.00-00 FEDERAL GRANT - (449,062) (96,121) (731,052) (77,345) (98,950) - R 101-5600-334.20-00 STATE GOVERNMENT REVENUE / OPERA - - - - (16,027) (58,656) - R 101-5600-380.20-00 OTHER (1,408) - - (14,686) (539) - - R 101-5600-380.20-02 SPONSORSHIP (17,050) (13,550) (13,375) (25,375) (16,200) (16,200) (15,500) X 101-5600-456.11-01 SUPERVISORS 54,199 62,076 64,074 62,211 55,834 58,884 18,017 X 101-5600-456.11-02 REGULAR STAFF 8,450 16,737 8,524 11,823 52,573 54,753 77,657 X 101-5600-456.11-03 SEASONAL STAFF (519) 5,177 9,279 - - 15,853 14,090 X 101-5600-456.11-04 STAFF OVERTIME 1,026 884 762 96 3,293 - - X 101-5600-456.11-05 SEASONAL OVERTIME - - 162 - - 250 250 X 101-5600-456.13-01 CELL PHONE 247 574 576 584 864 864 672 X 101-5600-456.14-11 MEDICAL INSURANCE 12,406 16,849 11,548 10,779 20,162 22,653 18,068 X 101-5600-456.14-12 LIFE INSURANCE 84 110 88 95 137 238 185 X 101-5600-456.14-14 EMPLOYEE ASSISTANCE PROG 41 55 40 41 58 49 42 X 101-5600-456.14-15 DENTAL INSURANCE 1,021 1,142 1,016 636 1,009 1,064 828 X 101-5600-456.14-16 VISION INSURANCE 178 205 175 139 221 232 181 X 101-5600-456.14-17 MASA 202 131 139 126 - 99 77 X 101-5600-456.14-18 TELEPHONE DOC 34 47 38 38 63 51 40 X 101-5600-456.14-21 TAXES/FICA-MEDICARE 4,419 6,125 6,086 5,504 8,237 9,991 8,467 X 101-5600-456.14-31 RETIREMENT/ICMA 401(A)1,269 1,972 2,064 2,176 2,464 - - X 101-5600-456.14-32 RETIREMENT/PERA 7,661 9,537 9,452 8,542 14,468 20,620 17,605 X 101-5600-456.14-41 WORKERS' COMPENSATION 832 1,092 1,115 1,361 3,464 3,299 3,317 X 101-5600-456.14-59 OTHER BENEFITS - - - - - - - X 101-5600-456.21-01 PROPERTY 127 124 356 371 3,765 4,891 4,726 X 101-5600-456.21-02 LIABILITY 1,858 2,311 3,186 3,309 3,636 5,044 4,705 X 101-5600-456.21-50 UNEMPLOYMENT - - - - - - - X 101-5600-456.22-08 LEGAL 625 - - - - - - X 101-5600-456.22-09 INFO TECHNOLOGY SERVICES 4,519 4,261 3,990 - - 3,819 4,676 X 101-5600-456.22-10 BANK SERVICE - - - - - - - X 101-5600-456.22-13 CONTRACT/SKILLED SERVICES - 2,991 19,412 21,695 58,716 50,000 50,000 X 101-5600-456.22-60 TRANSPORTATION FEES 372,948 348,952 434,404 634,870 600,902 389,000 400,000 X 101-5600-456.22-98 OTHER 157 624 301 681 441 500 9,250 X 101-5600-456.23-01 PUBLICATION FEES - - 2,275 1,059 421 - - X 101-5600-456.23-02 ADVERTISING MEDIA - - - - 3,195 8,422 3,000 X 101-5600-456.25-01 MAINTENANCE CONTRACTS 1,670 477 371 - 681 7,000 7,625 X 101-5600-456.25-04 VEHICLE EQUIPMENT 3,836 1,637 2,463 3,640 3,759 4,000 3,200 X 101-5600-456.25-09 VEHICLE REPAIRS-FLEET SHP 3,048 808 303 2,396 1,452 1,400 27,627 X 101-5600-456.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 7,801 9,000 10,000 X 101-5600-456.25-44 FUTURE VEHICLE PURCHASE - 35,000 35,000 35,000 35,000 70,000 70,000 X 101-5600-456.25-95 FACILITY ALLOCATION - - - - - - 25,483 2025 PROPOSED OPERATING BUDGET Page 71 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5600-456.26-01 OFFICE SUPPLIES 251 122 269 - 234 500 240 X 101-5600-456.26-02 POSTAGE - 5 14 35 - - - X 101-5600-456.26-03 PRINTING/FORMS 7,905 7,605 8,330 11,945 9,305 10,000 11,000 X 101-5600-456.26-15 EXHIBIT/DISPLAY 1,040 333 - 4,780 1,091 1,500 500 X 101-5600-456.26-17 CATERING/SPEC CIRCUMSTANC 197 (31) 322 52 143 200 240 X 101-5600-456.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 101-5600-456.26-33 DATA PROCESSING EQUIPMENT 89 - - - - 1,250 - X 101-5600-456.26-39 FUEL & OIL 32 - - - - - - X 101-5600-456.26-52 TRAFFIC SIGNS 3,519 5,980 8,446 4,589 6,732 8,000 6,000 X 101-5600-456.27-01 PERSONAL SAFETY EQUIPMENT - - 480 - - - - X 101-5600-456.27-02 UNIFORM ALLOWANCE 539 - - - - - 75 X 101-5600-456.27-04 EDUCATION/TRAINING 1,111 979 995 137 566 1,000 1,200 X 101-5600-456.27-05 MEMBER DUES/SUBSCRIPTIONS 593 704 1,007 831 904 904 950 X 101-5600-456.27-06 JOB PERFORMANCE EXPENSES / EMPLOY - - 80 - - - - X 101-5600-456.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 101-5600-456.27-15 TEAM BUILDING EXP - - - - - 250 - X 101-5600-456.27-21 EMPLOYEE RECRUITMENT - 5 - - - - - X 101-5600-456.27-30 VOLUNTEER RECOGNITION - - - - - - - X 101-5600-456.28-01 TELEPHONE 947 3,083 1,143 1,036 961 1,100 1,100 X 101-5600-456.28-03 ELECTRICAL ENERGY 330 1,549 2,862 3,138 4,221 6,200 6,150 X 101-5600-456.29-20 RESALE PURCHASES 823 - - - - - - X 101-5600-456.29-25 PROMOTION - - 550 50 - - - X 101-5600-456.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5600-456.34-42 TRUCKS 123,194 347,491 - 435,335 - - - X 101-5600-569.13-10 EMPLOYEE STIPENDS - - - - - - - R 101-5690-322.31-00 PARKING PERMITS (4,001) - - - - - - R 101-5690-351.20-00 PARKING TICKETS (16,290) - - - - - - X 101-5690-569.11-01 SUPERVISORS 55,569 - - - - - - X 101-5690-569.11-02 REGULAR STAFF 11,431 - - - - - - X 101-5690-569.11-03 SEASONAL STAFF 21,824 - - - - - - X 101-5690-569.11-04 STAFF OVERTIME 2,903 - - - - - - X 101-5690-569.13-01 CELL PHONE 315 - - - - - - X 101-5690-569.13-10 EMPLOYEE STIPENDS 250 - - - - - - X 101-5690-569.14-11 MEDICAL INSURANCE 12,381 - - - - - - X 101-5690-569.14-12 LIFE INSURANCE 90 - - - - - - X 101-5690-569.14-14 EMPLOYEE ASSISTANCE PROG 46 - - - - - - X 101-5690-569.14-15 DENTAL INSURANCE 1,031 - - - - - - X 101-5690-569.14-16 VISION INSURANCE 180 - - - - - - X 101-5690-569.14-17 MASA 279 - - - - - - X 101-5690-569.14-18 TELEPHONE DOC 37 - - - - - - X 101-5690-569.14-21 TAXES/FICA-MEDICARE 6,787 - - - - - - X 101-5690-569.14-31 RETIREMENT/ICMA 401(A)1,452 - - - - - - X 101-5690-569.14-32 RETIREMENT/PERA 10,452 - - - - - - X 101-5690-569.14-41 WORKERS' COMPENSATION 1,002 - - - - - - 2025 PROPOSED OPERATING BUDGET Page 72 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5690-569.14-59 OTHER BENEFITS - - - - - - - X 101-5690-569.21-01 PROPERTY - - - - - - - X 101-5690-569.21-02 LIABILITY - - - - - - - X 101-5690-569.22-08 LEGAL 1,150 - - - - - - X 101-5690-569.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 101-5690-569.22-10 BANK SERVICE - - - - - - - X 101-5690-569.22-13 CONTRACT/SKILLED SERVICES 17,168 - - - - - - X 101-5690-569.22-98 OTHER 1,814 - - - - - - X 101-5690-569.24-03 LEASE 11,573 - - - - - - X 101-5690-569.25-01 MAINTENANCE CONTRACTS - - - - - - - X 101-5690-569.25-09 VEHICLE REPAIRS-FLEET SHP 5,005 - - - - - - X 101-5690-569.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 101-5690-569.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 101-5690-569.26-01 OFFICE SUPPLIES 28 - - - - - - X 101-5690-569.26-03 PRINTING/FORMS 17 - - - - - - X 101-5690-569.26-15 EXHIBIT/DISPLAY 197 - - - - - - X 101-5690-569.26-17 CATERING/SPEC CIRCUMSTANC 293 - - - - - - X 101-5690-569.26-32 DATA PROCESSING SOFTWARE 4,649 - - - - - - X 101-5690-569.26-33 DATA PROCESSING EQUIPMENT 410 - - - - - - X 101-5690-569.26-52 TRAFFIC SIGNS - - - - - - - X 101-5690-569.27-02 UNIFORM ALLOWANCE 795 - - - - - - X 101-5690-569.27-04 EDUCATION/TRAINING 1,430 - - - - - - X 101-5690-569.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 101-5690-569.27-21 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 101-5690-569.28-01 TELEPHONE 947 - - - - - - X 101-5690-569.28-03 ELECTRICAL ENERGY 309 - - - - - - X 101-5690-569.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-5690-569.34-42 TRUCKS 7,660 - - - - - - R 101-5700-333.00-00 FEDERAL GRANT (8) - - - - - - R 101-5700-334.10-00 STATE GRANT - - - - - - - R 101-5700-334.20-00 OPERATING GRANT (1,314) - - - - - - R 101-5700-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - - - - R 101-5700-342.20-40 ADMISSION - - - - - - - R 101-5700-342.30-01 ENTRY FEES (731) - - (163) (55) - - R 101-5700-343.10-00 RETAIL - - - - - - - R 101-5700-343.30-00 PHOTO (157) (191) (10) (80) (100) (200) (200) R 101-5700-363.20-00 BUILDINGS (3,800) (1,000) - (1,000) (1,200) - - R 101-5700-365.20-00 DONATIONS (3,216) (685) (4,921) (12,680) (4,004) (39,000) - R 101-5700-380.20-00 OTHER (37,021) (28,716) (20,366) (123,685) (24,125) (65,118) (69,150) R 101-5700-380.20-14 VAN USAGE FEES - - - - - - - R 101-5700-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 101-5700-457.11-01 SUPERVISORS - - - - - 90,941 95,578 X 101-5700-457.11-02 REGULAR STAFF 181,905 191,811 200,595 205,929 229,270 218,690 154,981 X 101-5700-457.11-03 SEASONAL STAFF - - - 5,841 9,698 9,716 52,269 2025 PROPOSED OPERATING BUDGET Page 73 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5700-457.11-04 STAFF OVERTIME - - 1,123 - - 500 500 X 101-5700-457.13-01 CELL PHONE 360 360 360 360 360 360 360 X 101-5700-457.13-03 VEHICLE ALLOWANCE - - - - - - - X 101-5700-457.14-11 MEDICAL INSURANCE 36,956 32,792 32,682 34,081 36,501 67,636 44,783 X 101-5700-457.14-12 LIFE INSURANCE 364 364 362 377 378 990 792 X 101-5700-457.14-14 EMPLOYEE ASSISTANCE PROG 165 165 164 165 165 205 210 X 101-5700-457.14-15 DENTAL INSURANCE 2,370 2,370 2,385 1,881 1,881 2,866 1,983 X 101-5700-457.14-16 VISION INSURANCE 474 474 473 474 474 682 561 X 101-5700-457.14-17 MASA 243 146 238 216 - 413 385 X 101-5700-457.14-18 TELEPHONE DOC 148 153 159 160 180 214 199 X 101-5700-457.14-21 TAXES/FICA-MEDICARE 13,604 14,367 15,114 15,875 17,938 23,754 23,232 X 101-5700-457.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 101-5700-457.14-32 RETIREMENT/PERA 24,362 26,213 27,455 30,087 34,609 47,505 46,464 X 101-5700-457.14-41 WORKERS' COMPENSATION 6,168 7,307 6,332 7,064 8,203 7,951 7,895 X 101-5700-457.14-59 OTHER BENEFITS - - - - - - - X 101-5700-457.21-01 PROPERTY 5,109 5,746 7,465 7,788 9,022 11,210 12,415 X 101-5700-457.21-02 LIABILITY 1,031 1,277 1,705 1,826 1,297 1,644 1,311 X 101-5700-457.22-02 ENGINEERING - - - - - - - X 101-5700-457.22-08 LEGAL 300 - - - - - - X 101-5700-457.22-09 INFO TECHNOLOGY SERVICES 18,077 21,305 19,949 19,033 19,036 19,036 23,378 X 101-5700-457.22-10 BANK SERVICE - - - - - - - X 101-5700-457.22-13 CONTRACT SKILLED/SERVICES 570 11,092 - - - - - X 101-5700-457.22-98 OTHER 534 632 2,819 4,133 5,810 5,000 5,000 X 101-5700-457.23-01 PUBLICATION FEES - 500 - 1,513 1,424 - - X 101-5700-457.23-02 ADVERTISING 10,042 5,726 7,678 3,544 5,456 8,350 8,350 X 101-5700-457.25-01 MAINTENANCE CONTRACTS 21,040 19,847 24,914 25,625 17,964 25,975 15,730 X 101-5700-457.25-02 BUILDINGS 3,063 9,011 151 3,729 9,877 10,000 10,000 X 101-5700-457.25-03 FURNITURE/FIXTURES - - - - - - - X 101-5700-457.25-04 VEHICLE EQUIPMENT - - - 2,206 - - - X 101-5700-457.25-09 VEHICLE REPAIRS-FLEET SHP 2,164 1,535 1,432 1,259 1,789 2,086 453 X 101-5700-457.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 29 390 400 X 101-5700-457.25-11 JANITORIAL SERVICES - - - - - - - X 101-5700-457.25-44 FUTURE VEHICLE PURCHASE 2,869 2,869 2,869 2,869 2,869 2,869 2,869 X 101-5700-457.25-95 FACILITY ALLOCATION - - - - - - 91,764 X 101-5700-457.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 101-5700-457.26-01 OFFICE SUPPLIES 1,909 1,379 1,160 1,899 2,061 2,000 2,000 X 101-5700-457.26-02 POSTAGE 169 11 43 261 24 200 - X 101-5700-457.26-03 PRINTING/FORMS 4,093 3,895 3,730 5,257 3,953 3,600 5,400 X 101-5700-457.26-04 FREIGHT/SHIPPING - - 37 81 223 100 100 X 101-5700-457.26-05 JANITORIAL 1,593 684 - 1,150 1,350 1,150 - X 101-5700-457.26-06 SMALL TOOLS - - - - - - - X 101-5700-457.26-07 SMALL HARDWARE - - - - - - - X 101-5700-457.26-15 EXHIBIT/DISPLAY 1,856 2,559 1,777 633 196 2,400 10,000 X 101-5700-457.26-16 PROGRAMS 1,824 3,861 277 18 810 500 600 2025 PROPOSED OPERATING BUDGET Page 74 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-5700-457.26-17 CATERING/SPEC CIRCUMSTANC 1,073 1,012 1,116 1,650 988 250 250 X 101-5700-457.26-23 FURNITURE/FIXTURES 3,036 2,120 - - 180 - - X 101-5700-457.26-26 CONSERVATION SUPPLIES 7,838 898 14,773 16,772 18,285 17,250 18,275 X 101-5700-457.26-32 DATA PROCESSING SOFTWARE 2,069 240 240 240 360 370 385 X 101-5700-457.26-33 DATA PROCESSING EQUIPMENT 1,937 - - - - 200 200 X 101-5700-457.26-39 FUEL & OIL 194 73 137 341 229 100 100 X 101-5700-457.26-97 OPERATING SUPPLIES - - - - - - - X 101-5700-457.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - 200 X 101-5700-457.27-02 UNIFORM ALLOWANCE - - - - - - 200 X 101-5700-457.27-04 EDUCATION/TRAINING 220 270 240 137 3,389 610 2,600 X 101-5700-457.27-05 MEMBER DUES/SUBSCRIPTIONS 899 1,671 869 899 593 1,020 1,430 X 101-5700-457.27-06 EMPLOYEE RECOGNITION 234 223 160 207 236 240 240 X 101-5700-457.27-07 MILEAGE REIMBURSEMENT 30 - 44 55 51 100 100 X 101-5700-457.27-15 TEAM BUILDING EXP - - - - - - - X 101-5700-457.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 101-5700-457.27-30 VOLUNTEER RECOGNITION - - - - 1,087 750 750 X 101-5700-457.28-01 TELEPHONE 1,490 1,631 2,057 2,081 2,085 2,000 1,800 X 101-5700-457.28-02 NATURAL GAS 4,624 3,772 5,623 7,888 6,669 5,500 5,500 X 101-5700-457.28-03 ELECTRICAL ENERGY 10,667 9,584 6,703 7,084 9,492 14,700 13,600 X 101-5700-457.28-04 WATER 2,647 2,784 3,126 3,593 3,773 3,100 3,100 X 101-5700-457.28-05 SEWER 1,207 1,027 1,083 1,449 3,030 1,400 2,100 X 101-5700-457.28-06 TRASH DISPOSAL 1,392 1,360 1,423 1,441 717 300 1,209 X 101-5700-457.29-04 NEW PLANTINGS - - - - - - - X 101-5700-457.29-20 RESALE PURCHASES - - - - - - - X 101-5700-457.29-25 PROMOTION 8,500 - - - - - - x 101-5700-457.31-13 LAND IMPROVEMENTS - - - - - - - X 101-5700-457.32-22 BUILDING REMODELING - - - - - 15,000 - X 101-5700-457.33-31 FURNITURE/FIXTURES - - - - - - - X 101-5700-457.33-32 OFFICE EQUIPMENT - - - 8,996 - - - X 101-5700-457.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 101-9000-491.60-01 CONTINGENCIES - - - - - - - X 101-9000-491.60-02 CONTING-GRANTS - - - - - - - X 101-9000-491.90-04 COMMUNITY REINVESTMENT 3,184,789 816,547 1,371,857 6,278,919 5,372,751 5,833,753 896,897 X 101-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 101-9000-491.90-07 MUSEUM - - - - - - - X 101-9000-491.90-08 CONFERENCE CENTER - - - - - - - X 101-9000-491.90-15 SPECIAL EVENTS - - - - - - - X 101-9000-491.90-17 SENIOR CENTER - - - - - - - X 101-9000-491.90-22 COMMUNITY SERVICES - - - - - - - X 101-9000-491.90-29 FIRE SERVICE FUND - - - - - - - X 101-9000-491.90-35 VEHICLE REPLACEMENT 15,000 - - - - - - X 101-9000-491.90-56 PARKING SERVICES FUND - 318,591 - - - - - X 101-9000-491.92-22 OPEN SPACE FUND - 210,000 - - - - - X 101-9000-491.92-29 FIRE PROTECTION DISTRICT - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 75 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 101-9000-491.92-31 URBAN RENEWAL AUTHORITY - - - - - - - X 101-9000-491.92-32 LOCAL MARKETING DISTRICT - - - - - - - X 101-9000-491.92-36 EMERGENCY RESPONSE SYSTEM - - - - - - - X 101-9000-491.92-44 TRAILS EXPANSION FUND - - - - - - - X 101-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 101-9000-491.92-70 WORKFORCE HOUSING FUND - - - - - 425,000 - X 101-9000-491.95-02 LIGHT & POWER FUND - - - - - - - X 101-9000-491.95-03 WATER FUND - - - - - - - X 101-9000-491.96-12 FLEET MAINT FUND - - - 135,000 - - - R 204-0000-333.00-00 FEDERAL GRANT (173,516) - - - - (1,949,625) - R 204-0000-334.20-00 OPERATING GRANT - - - - (17,428) (45,000) - R 204-0000-334.30-00 CAPITAL GRANTS - (480,761) - - - (550,000) - R 204-0000-361.00-00 INTEREST EARNINGS (38,647) (15,867) 21 (25) (211,283) - - R 204-0000-361.40-00 COPS-MPEC/STALL BARNS - - - - - - - R 204-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 204-0000-365.20-00 DONATIONS - - - - (14,544) (67,500) - R 204-0000-380.20-00 OTHER - - (4,684) - - - - R 204-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 204-0000-385.20-00 COP PROCEEDS - - - - - - - R 204-0000-385.40-00 SALE OF CAPITAL ASSETS - - - - - - - R 204-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 204-0000-391.91-01 GENERAL (3,184,789) (816,547) (1,371,857) (6,278,919) (5,372,751) (5,833,753) (896,897) R 204-0000-391.92-31 URBAN RENEWAL AUTHORITY - - - - - - - R 204-0000-391.95-02 LIGHT AND POWER - - - - - - - R 204-0000-391.95-03 WATER - - - - - - - R 204-0000-391.96-05 CATASTROPHIC LOSS - - - - - - - R 204-0000-391.96-35 FLEET REPLACEMENT FUND - - - (17,381) - - - X 204-5400-544.14-21 TAXES/FICA-MEDICARE - - - - - - - X 204-5400-544.14-41 WORKERS' COMPENSATION - - - - - - - X 204-5400-544.21-50 UNEMPLOYMENT - - - - - - - X 204-5400-544.22-02 ENGINEERING 20,217 19,450 10,802 4,964 9,286 - - X 204-5400-544.22-08 LEGAL - - - - - - - X 204-5400-544.22-10 BANK SERVICE - - - - - - - X 204-5400-544.22-16 DESIGNING - - - - - - - X 204-5400-544.22-26 INSURANCE CLAIMS - - - - - - - X 204-5400-544.22-98 OTHER 52,047 30,163 82,215 16,500 26,192 44,433 - X 204-5400-544.23-01 PUBLICATION FEES - - - - - - - X 204-5400-544.24-02 REAL PROPERTY - - - - - - - X 204-5400-544.24-03 LEASE - - - - - - - X 204-5400-544.25-01 MAINTENANCE CONTRACTS - - - - - - - X 204-5400-544.25-02 BUILDINGS - - - 1,260 - - - X 204-5400-544.25-03 FURNITURE/FIXTURES - - - - - - - X 204-5400-544.25-20 STREETS - - - - - - - X 204-5400-544.25-24 STORM DRAINAGE - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 76 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 204-5400-544.25-25 TRAFFIC SIGNS - - - - - - - X 204-5400-544.26-01 OFFICE SUPPLIES - - - - - - - X 204-5400-544.26-03 PRINTING/FORMS - - - - - - - X 204-5400-544.26-07 SMALL HARDWARE - - - 290 - - - X 204-5400-544.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 204-5400-544.26-19 TRAFFIC CONTROL - - - - - - - X 204-5400-544.26-21 BRIDGES - - - - - - - X 204-5400-544.26-22 WALKWAYS - - - - - - - X 204-5400-544.26-23 FURNITURE/FIXTURES - - - - - - - X 204-5400-544.26-36 MAINT., TREES, PLANTS - - - - - - - X 204-5400-544.26-52 TRAFFIC SIGNS - - - - - - - X 204-5400-544.26-95 OTHER EQUIPMENT - - - - - - - x 204-5400-544.29-82 WILDFIRE MITIGATION - - - - - 181,000 - X 204-5400-544.29-98 MISCELLANEOUS - - - - - - - X 204-5400-544.31-11 LAND - - - - - - - x 204-5400-544.31-13 LAND IMPROVEMENTS - - - - 23,240 2,760 - X 204-5400-544.32-21 NEW BUILDINGS - - - - - 479,973 - X 204-5400-544.32-22 BUILDING REMODELING 163,833 - 97,800 286,173 233,129 1,900,021 275,000 X 204-5400-544.32-23 EMPLOYEE HOUSING - - - - - 1,250,000 - X 204-5400-544.33-31 FURNITURE/FIXTURES - - - - 93,551 769,949 - X 204-5400-544.33-33 DATA PROCESSING EQUIPMENT - - - - 48,643 620,673 - X 204-5400-544.33-36 COMMUNICATION EQUIPMENT - - - - 139,574 10,426 - X 204-5400-544.33-98 OTHER EQUIPMENT 192,821 49,806 - - 108,484 703,875 - X 204-5400-544.34-41 AUTOMOBILES - - - 58,955 173,242 47,162 - X 204-5400-544.35-51 STREETS 584,799 62,556 53,070 38,070 3,311,305 2,072,275 - X 204-5400-544.35-52 PARKING LOTS - - - - - - - X 204-5400-544.35-53 STORM DRAINAGE - - - - 18,502 531,498 - X 204-5400-544.35-54 WATER SYSTEM - - - - - - - X 204-5400-544.35-60 WALKWAYS & BIKEWAYS - - - - - 665,000 - X 204-5400-544.35-61 PARK IMPROVEMENTS - - - - 6,000 234,000 - X 204-5400-544.35-63 WAYFINDING SIGNAGE PROJEC - 18,731 129,634 57,467 315,161 115,105 - X 204-5400-544.36-52 FEDERAL GRANTS-CMAQ - - - - - - - X 204-5400-544.36-53 FEDERAL GRANTS-NEPA/GARAG - - - - - - - X 204-5400-544.36-54 FEDERAL GRANTS-TRANSP ENH - - - - - - - X 204-5400-544.36-60 FED GRANT-FLAP - - - 1,500,029 - - - X 204-5400-544.37-95 CAPITAL RESERVES CONTRIB - - - - - - - X 204-5400-544.60-01 CONTINGENCIES - - - - - - - X 204-6700-470.22-10 BANK SERVICE 1,500 1,500 4,000 3,000 1,500 3,000 3,000 X 204-6700-470.29-67 AMORT EXP/BOND ISSUE COST - - - - - - - X 204-6700-470.41-03 PRINCIPAL ON LOAN 636,786 656,879 677,431 703,463 724,997 747,000 769,664 X 204-6700-470.41-04 INTEREST ON LOAN 278,580 258,449 237,569 215,967 193,497 170,261 146,231 X 204-9000-491.90-01 GENERAL 2,825,468 - - - - - - X 204-9000-491.90-20 OPEN SPACE - - - - - - - X 204-9000-491.92-31 URBAN RENEWAL AUTHORITY - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 77 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 204-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 204-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 211-0000-334.20-00 OPERATING GRANT (35,949) (32,536) (38,161) (37,640) (41,494) (39,000) (41,000) R 211-0000-342.10-40 COMMERCIAL VENDORS - - - - - - - R 211-0000-361.00-00 INTEREST EARNINGS (970) (550) 46 (22) (1,895) - - R 211-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 211-0000-380.20-00 OTHER (1,760) - - - - - - X 211-5900-459.22-02 ENGINEERING - - - - - - - X 211-5900-459.22-98 OTHER - - - - - - - X 211-5900-459.24-01 EQUIPMENT - - - - - - - X 211-5900-459.24-03 LEASE - - - - - - - X 211-5900-459.25-01 MAINTENANCE CONTRACTS 11,500 7,191 14,297 10,736 1,321 15,000 - X 211-5900-459.25-03 FURNITURE/FIXTURES - - - - - - - X 211-5900-459.26-01 OFFICE SUPPLIES - - - - - - - X 211-5900-459.26-03 PRINTING/FORMS - - - - - - - X 211-5900-459.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 211-5900-459.26-36 MAINT., TREES, PLANTS 5,707 - - - - 20,000 20,000 X 211-5900-459.27-04 EDUCATION/TRAINING - - - - - - - X 211-5900-459.28-03 ELECTRICAL ENERGY - - - - - - - X 211-5900-459.31-11 LAND - - 70,000 - - - - X 211-5900-459.35-61 PARK IMPROVEMENTS - - - - 40,000 19,000 - X 211-5900-459.60-01 CONTINGENCIES - - - - - - - X 211-5900-459.91-43 ESTES VALLEY COMM GARDEN - - - - - - - X 211-9000-491.92-35 ESTES VALLEY REC & PARK - - - - - - - R 220-0000-333.00-00 FEDERAL GRANT (1,816) (103,591) (538,870) - - - - R 220-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 220-0000-334.10-00 STATE GRANT - - (350,000) (45,000) - - - R 220-0000-334.20-00 OPERATING GRANT (98,300) - - - - - - R 220-0000-334.30-00 CAPITAL GRANTS - - (600,000) - - (448,226) - R 220-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - (62,382) - - - - R 220-0000-338.20-00 OPEN SPACE (460,943) (489,313) (569,517) (557,197) (631,717) (450,000) (550,000) R 220-0000-361.00-00 INTEREST EARNINGS (11,441) (7,545) 928 (3,197) (78,828) (30,000) (45,000) R 220-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 220-0000-365.20-00 DONATIONS - - - - - - - R 220-0000-380.20-00 OTHER - - - - - - - R 220-0000-391.91-01 GENERAL - (210,000) - - - - - R 220-0000-391.92-04 COMMUNITY REINVESTMENT - - - - - - - R 220-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - X 220-4600-462.11-01 SUPERVISORS 13,154 14,038 14,431 14,876 23,267 24,810 25,915 X 220-4600-462.11-02 REGULAR STAFF 38,402 31,902 33,322 25,234 26,539 25,780 26,829 X 220-4600-462.11-03 SEASONAL STAFF - - - - - 44,369 44,577 X 220-4600-462.11-04 STAFF OVERTIME 1,134 2,470 3,446 1,764 1,418 2,000 2,000 X 220-4600-462.13-01 CELL PHONE 312 263 258 164 143 778 778 X 220-4600-462.13-03 VEHICLE ALLOWANCE - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 78 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 220-4600-462.14-11 MEDICAL INSURANCE 6,802 6,265 6,211 4,154 2,583 2,775 2,824 X 220-4600-462.14-12 LIFE INSURANCE 79 68 57 43 64 132 132 X 220-4600-462.14-14 EMPLOYEE ASSISTANCE PROG 36 31 30 21 28 64 70 X 220-4600-462.14-15 DENTAL INSURANCE 282 282 285 224 541 552 552 X 220-4600-462.14-16 VISION INSURANCE 49 90 89 59 120 122 122 X 220-4600-462.14-17 MASA 54 44 44 39 - 128 128 X 220-4600-462.14-18 TELEPHONE DOC 32 29 29 15 31 66 66 X 220-4600-462.14-21 TAXES/FICA-MEDICARE 3,973 3,611 3,880 3,173 3,736 7,477 7,658 X 220-4600-462.14-31 RETIREMENT/ICMA 401(A)1,815 1,972 2,066 2,170 2,464 - - X 220-4600-462.14-32 RETIREMENT/PERA 5,779 5,221 5,606 4,326 5,720 14,411 14,769 X 220-4600-462.14-41 WORKERS' COMPENSATION 387 439 532 489 488 1,288 1,309 X 220-4600-462.14-59 OTHER BENEFITS - - - - - - - X 220-4600-462.21-02 LIABILITY - - - - - - - X 220-4600-462.22-02 ENGINEERING 305 - - - - - - X 220-4600-462.22-08 LEGAL - - - - - - - X 220-4600-462.22-13 CONTRACT/SKILLED SERVICES - - 9,920 - - 10,000 - X 220-4600-462.22-98 OTHER 66 151 175 174 81 - - X 220-4600-462.23-01 PUBLICATION FEES - - - - - 1,200 - X 220-4600-462.24-03 LEASE - - - - - - - X 220-4600-462.25-01 MAINTENANCE CONTRACTS 7,180 11,243 7,523 7,681 27,509 15,000 90,000 X 220-4600-462.25-02 BUILDINGS - - - - - - - X 220-4600-462.25-24 STORM DRAINAGE - - - - - - - X 220-4600-462.25-50 AUGMENTATION PLAN EXP 2,514 2,651 2,935 2,986 2,582 - - X 220-4600-462.25-52 WALKWAYS/BIKEWAYS - - - - - 70,000 25,000 X 220-4600-462.27-15 TEAM BUILDING EXP - - - - - - - X 220-4600-462.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 220-4600-462.31-11 LAND - 4,100 573,875 - - - - X 220-4600-462.31-13 LAND IMPROVEMENTS - - - - - - - X 220-4600-462.33-98 OTHER EQUIPMENT - - - - - - 25,000 X 220-4600-462.35-21 BRIDGES - - - - - - - X 220-4600-462.35-60 WALKWAYS & BIKEWAYS 38,950 220 - - - 250,000 300,000 X 220-4600-462.35-61 PARK IMPROVEMENTS - 65,841 35,177 96,385 - 226,569 295,000 X 220-4600-462.36-60 FALL RIVER TRAIL IMPR 275 1,423,749 48,950 33,068 1,315,068 458,485 - X 220-4600-462.36-61 FED GRANT FC TRAIL - - - 14 - - - X 220-4600-462.60-01 CONTINGENCIES - - - - - - - X 220-4600-462.91-44 RKY MTN CONSERVANCY - - - - - - - X 220-4600-462.91-89 LARIMER COUNTY - - - - - - - X 220-9000-491.90-01 GENERAL - - 210,000 - - - - X 220-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 220-9000-491.92-35 ESTES VALLEY REC & PARK - - - - - - - X 220-9000-491.92-44 TRAILS EXPANSION FUND 300,000 - - - - - - X 220-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - R 236-0000-313.10-00 GENERAL SALES TAX (81,697) (75,645) (104,655) (113,182) (114,277) (43,743) - R 236-0000-334.20-00 OPERATING GRANT - - (9,960) - - - - 2025 PROPOSED OPERATING BUDGET Page 79 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 236-0000-361.00-00 INTEREST EARNINGS (419) (236) 19 (9) (4,555) - - R 236-0000-380.20-00 OTHER - - - - - - - R 236-0000-388.70-00 CAPITAL LEASE PROCEEDS (291,845) - - - - - - R 236-0000-391.91-01 GENERAL - - - - - - - X 236-3600-436.22-02 ENGINEERING - - - - - - - X 236-3600-436.24-02 REAL PROPERTY - - - - - - - X 236-3600-436.25-01 MAINTENANCE CONTRACTS 341 341 7,391 341 683 6,000 - X 236-3600-436.26-11 POLICE EQUIPMENT & SUPPLY - 1,652 - - - 10,000 - X 236-3600-436.26-23 FURNITURE/FIXTURES - - - - - 2,000 - X 236-3600-436.26-32 DATA PROCESSING SOFTWARE 1,224 1,506 - - - - - X 236-3600-436.26-33 DATA PROCESSING EQUIPMENT - 1,621 14,829 - - 10,000 - X 236-3600-436.26-46 COMMUNICATION EQUIPMENT 5,725 (300) 200 - - - - X 236-3600-436.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - - X 236-3600-436.27-04 EDUCATION/TRAINING - - - - - - - X 236-3600-436.28-01 TELEPHONE 672 292 924 1,158 - 5,400 - X 236-3600-436.33-31 FURNITURE/FIXTURES - - - - - - - X 236-3600-436.33-36 COMMUNICATION EQUIPMENT 306,604 - - - - - - X 236-3600-436.33-98 OTHER EQUIPMENT - - - - - - - X 236-3600-436.41-05 PRINCIPAL/CAPITAL LEASE 47,273 36,111 38,037 39,937 41,933 44,031 44,523 X 236-3600-436.41-06 INTEREST/CAPITAL LEASE 1,271 12,432 10,506 8,606 6,610 4,515 2,313 X 236-9000-491.90-01 GENERAL - - - - - - - X 236-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 238-0000-313.10-00 GENERAL SALES TAX (816,967) (756,447) (1,046,550) (1,131,816) (1,142,774) (437,426) - R 238-0000-361.00-00 INTEREST EARNINGS - (5) - - - - - X 238-3800-438.22-02 ENGINEERING - - - - - - - X 238-3800-438.91-41 ESTES VALLEY REC & PARK 793,392 780,025 1,046,540 1,131,816 1,142,774 437,437 - X 238-9000-491.90-01 GENERAL - - - - - - - X 238-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 240-0000-313.10-00 GENERAL SALES TAX - - - - - (231,022) (411,401) R 240-0000-361.00-00 INTEREST EARNINGS - - - - - - - X 240-1900-419.91-60 SUBSIDIES/WILDFIRE MITIGATION EVFPD - - - - - 230,587 411,401 X 240-9000-491.90-01 TRANSFER OUT/INTERFUND / GENERAL - - - - - - - R 244-0000-313.10-00 GENERAL SALES TAX (408,484) (378,223) (523,275) (565,908) (571,387) (218,713) - R 244-0000-333.00-00 FEDERAL GRANT (286,000) (50,000) - - - (5,193,557) - R 244-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 244-0000-334.10-00 STATE GRANT - - - - - - - R 244-0000-334.20-00 OPERATING GRANT - - - - - - - R 244-0000-334.30-00 CAPITAL GRANTS - - (120,039) - (363,706) - - R 244-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - - (60,000) - R 244-0000-361.00-00 INTEREST EARNINGS (4,709) (2,663) 286 (166) (60,596) - - R 244-0000-365.20-00 DONATIONS - - (9,018) - - - - R 244-0000-380.20-00 OTHER - - - - - - - R 244-0000-391.91-01 GENERAL - - - - - - - R 244-0000-391.92-20 OPEN SPACE (300,000) - - - - - - 2025 PROPOSED OPERATING BUDGET Page 80 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 244-3400-434.11-02 REGULAR STAFF 28,062 21,148 21,917 34,124 38,425 71,740 - X 244-3400-434.11-04 STAFF OVERTIME 1,136 2,471 3,446 1,764 1,418 2,000 - X 244-3400-434.13-01 CELL PHONE 180 131 126 92 60 - - X 244-3400-434.13-03 VEHICLE ALLOWANCE - - - - - - - X 244-3400-434.14-11 MEDICAL INSURANCE 4,508 2,999 2,945 2,223 2,696 15,034 - X 244-3400-434.14-12 LIFE INSURANCE 55 44 33 39 49 263 - X 244-3400-434.14-14 EMPLOYEE ASSISTANCE PROG 25 20 19 16 31 62 - X 244-3400-434.14-15 DENTAL INSURANCE - - - 63 549 1,010 - X 244-3400-434.14-16 VISION INSURANCE - 41 40 29 122 156 - X 244-3400-434.14-17 MASA 38 29 28 61 - 126 - X 244-3400-434.14-18 TELEPHONE DOC 23 18 19 11 34 64 - X 244-3400-434.14-21 TAXES/FICA-MEDICARE 2,208 1,790 1,928 2,729 2,867 5,641 - X 244-3400-434.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 244-3400-434.14-32 RETIREMENT/PERA 3,954 3,266 3,509 5,128 5,889 11,156 - X 244-3400-434.14-41 WORKERS' COMPENSATION 31 29 118 363 286 498 - X 244-3400-434.22-02 ENGINEERING - - - - - - - X 244-3400-434.22-98 OTHER - 70 86 246 619 - - X 244-3400-434.27-15 TEAM BUILDING EXP - - - - - - - X 244-3400-434.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 244-3400-434.35-60 WALKWAYS & BIKEWAYS 703,595 288 135,908 72,270 103,546 835,926 227,000 X 244-3400-434.36-60 FED GRANT-FR TRAIL 69,870 293,083 85,947 85,597 2,106,691 4,691,850 - X 244-9000-491.90-01 GENERAL - - - - - - - X 244-9000-491.92-22 OPEN SPACE FUND - - - - - - - X 244-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 244-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 246-0000-313.10-00 GENERAL SALES TAX - - - - - (320,864) (571,390) R 246-0000-333.00-00 FEDERAL GRANT - - - - - - - R 246-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 246-0000-334.10-00 STATE GRANT - - - - - - (700,000) R 246-0000-334.20-00 OPERATING GRANT - - - - - - - R 246-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 246-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - - - - R 246-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 246-0000-365.20-00 DONATIONS - - - - - - - R 246-0000-380.20-00 OTHER - - - - - - - R 246-0000-391.91-01 GENERAL - - - - - - - R 246-0000-391.92-20 OPEN SPACE - - - - - - - X 246-3400-434.11-02 REGULAR STAFF - - - - - - 74,112 X 246-3400-434.11-04 STAFF OVERTIME - - - - - - 2,000 X 246-3400-434.13-01 CELL PHONE - - - - - - 180 X 246-3400-434.13-03 VEHICLE ALLOWANCE - - - - - - - X 246-3400-434.14-11 MEDICAL INSURANCE - - - - - - 11,247 X 246-3400-434.14-12 LIFE INSURANCE - - - - - - 224 X 246-3400-434.14-14 EMPLOYEE ASSISTANCE PROG - - - - - - 51 2025 PROPOSED OPERATING BUDGET Page 81 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 246-3400-434.14-15 DENTAL INSURANCE - - - - - - 1,005 X 246-3400-434.14-16 VISION INSURANCE - - - - - - 150 X 246-3400-434.14-17 MASA - - - - - - 94 X 246-3400-434.14-18 TELEPHONE DOC - - - - - - 48 X 246-3400-434.14-21 TAXES/FICA-MEDICARE - - - - - - 5,836 X 246-3400-434.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 246-3400-434.14-32 RETIREMENT/PERA - - - - - - 11,673 X 246-3400-434.14-41 WORKERS' COMPENSATION - - - - - - 667 X 246-3400-434.22-02 ENGINEERING - - - - - - - X 246-3400-434.22-98 OTHER - - - - - - - X 246-3400-434.27-15 TEAM BUILDING EXP - - - - - - - X 246-3400-434.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 246-3400-434.35-60 WALKWAYS & BIKEWAYS - - - - - 319,000 1,073,000 X 246-3400-434.36-60 FED GRANT-FR TRAIL - - - - - - - X 246-9000-491.90-01 GENERAL - - - - - - - X 246-9000-491.92-22 OPEN SPACE FUND - - - - - - - X 246-9000-491.92-60 STREET IMPROVEMENT FUND - - - - - - - X 246-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 256-0000-322.31-00 PARKING PERMITS - (60) (24,888) (22,641) (23,130) (22,000) (22,000) R 256-0000-334.20-00 OPERATING GRANT - (24,500) - - (2,756) - - R 256-0000-341.45-00 PAID PARKING FEES - - (864,583) (781,973) (808,120) (570,125) (797,000) R 256-0000-341.47-00 CHARGES FOR SERVICES / EVENT PARKIN - - (200) - - (950) (1,250) R 256-0000-351.20-00 PARKING TICKETS - (22,641) (39,759) (58,841) (50,902) (39,000) (39,000) R 256-0000-380.20-00 MISCELLANEOUS REVENUE/OTHER - (90) (45) (315) - (500) (500) R 256-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - (1) - R 256-0000-391.91-01 TRANSFERS FROM GENERAL FUND - (318,591) - - - - - X 256-5690-469.25-95 FACILITY ALLOCATION - - - - - - 4,536 X 256-5690-569.11-01 SUPERVISORS - 76,347 78,575 80,036 85,511 48,201 36,033 X 256-5690-569.11-02 REGULAR STAFF - 17,539 15,786 17,008 59,447 64,554 89,430 X 256-5690-569.11-03 SEASONAL STAFF - 2,158 - - - - - X 256-5690-569.11-04 STAFF OVERTIME - 1,405 1,517 100 3,301 250 250 X 256-5690-569.13-01 CELL PHONE - 662 672 696 1,056 768 768 X 256-5690-569.13-10 EMPLOYEE STIPENDS - - - - - - - X 256-5690-569.14-11 MEDICAL INSURANCE - 19,138 15,085 14,063 25,728 18,594 22,386 X 256-5690-569.14-12 LIFE INSURANCE - 118 115 126 179 211 211 X 256-5690-569.14-14 EMPLOYEE ASSISTANCE PROG - 53 52 54 76 44 48 X 256-5690-569.14-15 DENTAL INSURANCE - 1,389 1,319 767 1,234 946 946 X 256-5690-569.14-16 VISION INSURANCE - 243 228 168 271 207 206 X 256-5690-569.14-17 MASA - 233 159 72 - 88 88 X 256-5690-569.14-18 TELEPHONE DOC - 50 50 51 84 46 46 X 256-5690-569.14-21 TAXES/FICA-MEDICARE - 7,023 7,028 7,225 10,944 8,703 9,676 X 256-5690-569.14-31 RETIREMENT/ICMA 401(A)- 3,962 4,132 4,340 4,928 - - X 256-5690-569.14-32 RETIREMENT/PERA - 9,552 9,697 10,306 17,937 18,682 20,692 X 256-5690-569.14-41 WORKERS' COMPENSATION - 1,363 1,380 1,645 2,792 2,595 3,021 2025 PROPOSED OPERATING BUDGET Page 82 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 256-5690-569.14-59 OTHER BENEFITS - - - - - - - X 256-5690-569.21-01 PROPERTY - 1,889 - 546 164 213 206 X 256-5690-569.21-02 LIABILITY - 427 - 238 2,008 2,530 1,496 X 256-5690-569.21-50 UNEMPLOYMENT - - - - - - - X 256-5690-569.22-08 LEGAL - - - - - - - X 256-5690-569.22-09 INFO TECHNOLOGY SERVICES - 4,261 3,990 11,420 11,422 3,819 4,676 X 256-5690-569.22-10 BANK SERVICE - - - - - - - X 256-5690-569.22-13 CONTRACT/SKILLED SERVICES - 130,246 376,418 475,575 393,554 450,000 562,500 X 256-5690-569.22-60 TRANSPORTATION FEES - - - - - - - X 256-5690-569.22-98 OTHER - 305 376 389 553 500 500 X 256-5690-569.23-01 PUBLICATION FEES - - 610 - - - - X 256-5690-569.23-02 ADVERTISING MEDIA - - - - 3,137 5,000 5,000 X 256-5690-569.24-03 LEASE - 21,522 23,316 10,761 - 1 - X 256-5690-569.24-96 RENTALS / INTERFUND ALLOCATIONS - - - 4,172 4,172 4,172 4,172 X 256-5690-569.25-01 MAINTENANCE CONTRACTS - 6,321 2,810 321 9,942 3,127 3,455 X 256-5690-569.25-04 VEHICLE EQUIPMENT - 23 103 58 305 200 1,500 X 256-5690-569.25-09 VEHICLE REPAIRS-FLEET SHP - 1,979 3,351 2,538 1,410 4,333 2,415 X 256-5690-569.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 731 550 545 X 256-5690-569.25-44 FUTURE VEHICLE PURCHASE - 2,800 2,800 2,800 2,800 3,400 3,400 X 256-5690-569.26-01 OFFICE SUPPLIES - - 861 413 457 500 450 X 256-5690-569.26-02 POSTAGE - 19 160 - - - - X 256-5690-569.26-03 PRINTING/FORMS - 237 896 2,425 2,387 5,000 5,000 X 256-5690-569.26-15 EXHIBIT/DISPLAY - - - 1,489 7,994 4,000 2,500 X 256-5690-569.26-17 CATERING/SPEC CIRCUMSTANC - 9 386 652 1,029 400 425 X 256-5690-569.26-32 DATA PROCESSING SOFTWARE - 4,416 7,034 18,156 16,722 26,751 22,355 X 256-5690-569.26-33 DATA PROCESSING EQUIPMENT - 2,659 168 15,817 19,729 22,773 21,525 X 256-5690-569.26-39 FUEL & OIL - 129 1,110 1,711 1,732 1,250 1,250 X 256-5690-569.26-52 TRAFFIC SIGNS - 698 10,065 1,266 2,651 3,500 2,500 X 256-5690-569.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - - X 256-5690-569.27-02 UNIFORM ALLOWANCE - 235 - 14 277 75 - X 256-5690-569.27-04 EDUCATION/TRAINING - 40 2,593 1,981 2,674 2,200 2,000 X 256-5690-569.27-05 MEMBER DUES/SUBSCRIPTIONS - 425 845 895 1,395 795 990 X 256-5690-569.27-06 EMPLOYEE RECOGNITION - 75 - 160 280 240 60 X 256-5690-569.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 256-5690-569.27-15 TEAM BULDING EXP - - - - - - - X 256-5690-569.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 256-5690-569.27-30 VOLUNTEER RECOGNITION - - - - - - - X 256-5690-569.28-01 TELEPHONE - 2,025 3,585 3,841 3,157 2,560 3,840 X 256-5690-569.28-03 ELECTRICAL ENERGY - 421 508 589 697 600 600 X 256-5690-569.29-20 RESALE PURCHASES - - - - - - - X 256-5690-569.29-25 PROMOTION - - 446 50 472 300 - X 256-5690-569.32-21 NEW BUILDINGS - - - - - 1 - X 256-5690-569.32-22 BUILDING REMODELING - - - - - - - X 256-5690-569.33-33 DATA PROCESSING EQUIPMENT - 459 98,472 42,873 - - - 2025 PROPOSED OPERATING BUDGET Page 83 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 256-5690-569.33-98 OTHER EQUIPMENT - - - - - - 28,500 X 256-5690-569.34-42 TRUCKS - - - - - - - X 256-9000-491.90-01 GENERAL - - - - - 98,074 - X 256-9000-491.92-56 PARKING SERVICES FUND - - - - 190,000 - - R 260-0000-313.10-00 GENERAL SALES TAX (1,960,721) (1,815,472) (2,511,721) (2,716,357) (2,742,659) (2,230,600) (2,102,717) R 260-0000-333.00-00 FEDERAL GRANT - - (1,235) - - - - R 260-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 260-0000-334.30-00 CAPITAL GRANTS - - - - - (1,270,804) - R 260-0000-361.00-00 INTEREST EARNINGS (86,357) (33,136) 1,797 (11,692) (202,710) (20,000) - R 260-0000-361.60-00 FLAP FUND INTEREST - 67 (67) - - - - R 260-0000-380.20-00 OTHER - - - - - - - R 260-0000-391.91-01 GENERAL - - - - - - - R 260-0000-391.92-04 COMMUNITY REINVESTMENT - - - - - - - R 260-0000-391.92-20 OPEN SPACE - - - - - - - R 260-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - X 260-2000-420.11-02 REGULAR STAFF 96,448 121,941 123,205 84,911 70,229 45,960 46,533 X 260-2000-420.11-04 STAFF OVERTIME 3,544 4,242 6,636 4,734 3,566 4,500 4,500 X 260-2000-420.13-01 CELL PHONE 1,080 1,179 866 613 659 - 180 X 260-2000-420.13-03 VEHICLE ALLOWANCE - - - - - - - X 260-2000-420.14-11 MEDICAL INSURANCE 16,414 17,139 16,544 19,433 23,472 15,034 11,247 X 260-2000-420.14-12 LIFE INSURANCE 205 244 216 156 105 171 132 X 260-2000-420.14-14 EMPLOYEE ASSISTANCE PROG 95 111 109 63 57 43 30 X 260-2000-420.14-15 DENTAL INSURANCE 832 841 1,196 891 1,056 596 591 X 260-2000-420.14-16 VISION INSURANCE 198 233 279 215 233 66 60 X 260-2000-420.14-17 MASA 133 146 162 120 - 88 55 X 260-2000-420.14-18 TELEPHONE DOC 86 103 106 61 61 44 29 X 260-2000-420.14-21 TAXES/FICA-MEDICARE 7,583 9,511 9,824 6,595 5,240 3,860 3,918 X 260-2000-420.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 260-2000-420.14-32 RETIREMENT/PERA 13,580 17,448 18,029 12,817 10,892 7,594 7,836 X 260-2000-420.14-41 WORKERS' COMPENSATION 2,843 3,386 2,975 2,791 2,344 478 645 X 260-2000-420.14-59 OTHER BENEFITS - - - - - - - X 260-2000-420.21-01 PROPERTY - - 854 891 657 - 825 X 260-2000-420.21-02 LIABILITY 159 194 222 238 189 34 266 X 260-2000-420.22-02 ENGINEERING (5,886) - 765 28,282 23,766 75,000 70,000 X 260-2000-420.22-08 LEGAL 100 - - - - - - X 260-2000-420.22-10 BANK FEES - - - - - - - X 260-2000-420.22-98 OTHER 292 407 459 426 414 - - X 260-2000-420.23-01 PUBLICATION FEES - - 296 250 - - 300 X 260-2000-420.24-01 EQUIPMENT - 38,046 - - - - - X 260-2000-420.24-02 REAL PROPERTY - - - - - - - X 260-2000-420.25-01 MAINTENANCE CONTRACTS - - 55,142 75,796 57 - - X 260-2000-420.25-20 STREETS 398,702 314,564 255,064 310,178 246,681 160,000 330,000 X 260-2000-420.25-27 PARKING LOT REPAIRS - - - - - - - X 260-2000-420.25-44 FUTURE VEHICLE PURCHASE 52,080 52,080 52,080 52,080 52,080 52,080 52,080 2025 PROPOSED OPERATING BUDGET Page 84 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 260-2000-420.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 260-2000-420.27-04 EDUCATION/TRAINING - - - - - - - X 260-2000-420.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 260-2000-420.27-15 TEAM BUILDING EXP - - - - - - - X 260-2000-420.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 260-2000-420.32-21 NEW BUILDINGS - - - - - - - X 260-2000-420.35-51 STREETS 1,703,211 644,457 534,478 779,719 1,067,154 5,365,348 1,600,000 X 260-2000-420.35-52 PARKING LOT 40,443 63,985 194,646 - - 1,287,000 200,000 X 260-2000-420.36-60 FED GRANT-FLAP 2,028,118 75 391,930 - - - - X 260-9000-491.90-01 GENERAL - - - - - - - X 260-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 265-0000-313.10-00 GENERAL SALES TAX - - - - - (718,734) (1,279,916) R 265-0000-333.00-00 FEDERAL GRANT - - - - - - - R 265-0000-334.20-00 STATE OPERATING GRANT - - - - - - - R 265-0000-334.30-00 STATE CAPITAL GRANT - - - - - - - R 265-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 265-0000-365.20-00 CONTRIBUTIONS/DONATIONS / DONATIO - - - - - - - R 265-0000-380.20-00 MISCELLANEOUS REVENUE/OTHER - - - - - - - R 265-0000-380.30-00 MISCELLANEOUS REVENUE/SALES OF FIX - - - - - - - R 265-000-361.00-00 INTEREST EARNINGS - - - - - - - X 265-3175-431.11-01 PERSONAL SERVICES/SALARIES / SUPERV - - - - - - - X 265-3175-431.11-02 PERSONAL SERVICES/SALARIES / REGULA - - - - - 59,408 121,988 X 265-3175-431.11-03 PERSONAL SERVICES/SALARIES / SEASON - - - - - - - X 265-3175-431.11-04 PERSONAL SERVICES/SALARIES / STAFF O - - - - - - - X 265-3175-431.11-05 PERSONAL SERVICES/SALARIES / SEASON - - - - - - - X 265-3175-431.13-01 ADDITIONAL COMPENSATION / CELL PHO - - - - - 480 960 X 265-3175-431.13-03 ADDITIONAL COMPENSATION / VEHICLE - - - - - - - X 265-3175-431.14-11 EMPLOYER BENEFITS / MEDICAL INSURA - - - - - 14,400 31,927 X 265-3175-431.14-12 EMPLOYER BENEFITS / LIFE INSURANCE - - - - - 210 264 X 265-3175-431.14-14 EMPLOYEE ASSISTANCE PROG - - - - - 57 60 X 265-3175-431.14-15 DENTAL INSURANCE - - - - - 600 1,183 X 265-3175-431.14-16 VISION INSURANCE - - - - - 132 258 X 265-3175-431.14-17 MASA - - - - - 120 110 X 265-3175-431.14-18 TELEPHONE DOC - - - - - 60 57 X 265-3175-431.14-21 TAXES/FICA-MEDICARE - - - - - 4,545 9,406 X 265-3175-431.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 265-3175-431.14-32 RETIREMENT/PERA - - - - - 8,757 18,811 X 265-3175-431.14-41 WORKERS' COMPENSATION - - - - - - 1,698 X 265-3175-431.14-59 OTHER BENEFIT COSTS - - - - - - - X 265-3175-431.21-01 PROPERTY - - - - - - - X 265-3175-431.21-02 LIABILITY - - - - - - - X 265-3175-431.21-50 UNEMPLOYMENT - - - - - - - X 265-3175-431.22-02 ENGINEERING - - - - - - - X 265-3175-431.22-06 MEDICAL - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 85 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 265-3175-431.22-08 LEGAL - - - - - - - X 265-3175-431.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 265-3175-431.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 265-3175-431.22-24 GIS - - - - - - - X 265-3175-431.22-26 INSURANCE DAMAGE CLAIMS - - - - - - - X 265-3175-431.22-98 OTHER - - - - - - - X 265-3175-431.23-01 PUBLICATION FEES - - - - - - - X 265-3175-431.24-01 EQUIPMENT - - - - - - - X 265-3175-431.24-02 REAL PROPERTY - - - - - - - X 265-3175-431.24-03 LEASE - - - - - - - X 265-3175-431.25-01 MAINTENANCE CONTRACTS - - - - - - - X 265-3175-431.25-02 BUILDINGS - - - - - - - X 265-3175-431.25-04 VEHICLE EQUIPMENT - - - - - - - X 265-3175-431.25-05 MACHINERY/TOOLS - - - - - - - X 265-3175-431.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 265-3175-431.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 265-3175-431.25-20 STREETS - - - - - - - X 265-3175-431.25-24 STORM DRAINAGE - - - - - - - X 265-3175-431.25-25 TRAFFIC SIGNS - - - - - - - X 265-3175-431.25-27 PARKING LOT - - - - - - - X 265-3175-431.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 265-3175-431.25-52 WALKWAYS/BIKEWAYS - - - - - - 600,000 X 265-3175-431.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 265-3175-431.26-01 OFFICE SUPPLIES - - - - - - - X 265-3175-431.26-02 MATERIALS AND SUPPLIES / POSTAGE - - - - - - - X 265-3175-431.26-03 PRINTING/FORMS - - - - - - - X 265-3175-431.26-04 FREIGHT/SHIPPING - - - - - - - X 265-3175-431.26-06 SMALL TOOLS - - - - - - - X 265-3175-431.26-07 SMALL HARDWARE - - - - - - - X 265-3175-431.26-08 LUMBER/PAINT - - - - - - - X 265-3175-431.26-13 MEDICAL - - - - - - - X 265-3175-431.26-31 MATERIALS AND SUPPLIES / SHOP SUPPL - - - - - - - X 265-3175-431.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 265-3175-431.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 265-3175-431.26-39 FUEL & OIL - - - - - - - X 265-3175-431.26-95 OTHER EQUIPMENT - - - - - - - X 265-3175-431.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - - X 265-3175-431.27-02 UNIFORM ALLOWANCE - - - - - - - X 265-3175-431.27-04 EDUCATION/TRAINING - - - - - - - X 265-3175-431.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 265-3175-431.27-06 EMPLOYEE RECOGNITION - - - - - - - X 265-3175-431.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 265-3175-431.27-15 TEAM BUILDING EXP - - - - - - - X 265-3175-431.27-21 EMPLOYEE RECRUITMENT - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 86 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 265-3175-431.28-01 TELEPHONE - - - - - - - X 265-3175-431.28-02 NATURAL GAS - - - - - - - X 265-3175-431.28-03 ELECTRICAL ENERGY - - - - - - - X 265-3175-431.28-04 WATER - - - - - - - X 265-3175-431.28-05 SEWER - - - - - - - X 265-3175-431.28-06 TRASH DISPOSAL - - - - - - - X 265-3175-431.28-09 STREET LIGHT ENERGY CHG.- - - - - - - X 265-3175-431.29-01 SNOW REMOVAL CONTRACTS - - - - - - - X 265-3175-431.31-13 LAND IMPROVEMENTS - - - - - - - X 265-3175-431.32-21 NEW BUILDINGS - - - - - - - X 265-3175-431.33-31 FURNITURE/FIXTURES - - - - - - - X 265-3175-431.33-32 OFFICE EQUIPMENT - - - - - - - X 265-3175-431.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 265-3175-431.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 265-3175-431.33-38 SHOP EQUIPMENT - - - - - - - X 265-3175-431.34-42 TRUCKS - - - - - - - X 265-3175-431.34-43 HEAVY EQUIPMENT - - - - - - - X 265-3175-431.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 265-3175-431.35-21 BRIDGES - - - - - - - X 265-3175-431.35-51 STREETS - - - - - - - X 265-3175-431.35-52 PARKING LOTS - - - - - - - X 265-3175-431.35-53 STORM DRAINAGE - - - - - - 1,000,000 X 265-3175-431.35-60 WALKWAYS & BIKEWAYS - - - - - - - X 265-9000-491.90-01 TRANSFER OUT / INTERFUND / GENERAL - - - - - - - R 270-0000-316.10-00 WRKFCE/HSNG LODGING TAX - - - - (5,309,126) (5,375,000) (5,375,000) R 270-0000-322.45-00 WORKFORCE HOUSING IMPACT FEE - - - - - - - R 270-0000-333.00-00 FEDERAL GRANT - - - - - - - R 270-0000-334.10-00 STATE GRANT - - - - - - - R 270-0000-334.20-00 OPERATING GRANT - - - - - - - R 270-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 270-0000-334.40-00 PRIVATE/FOUNDATION GRANTS - - - - - - - R 270-0000-361.00-00 INTEREST EARNINGS - - - - - (5,000) - R 270-0000-365.20-00 DONATIONS - - - - - - - R 270-0000-380.20-00 MISCELLANEOUS REVENUE / OTHER - - - - - - - R 270-0000-391.91-01 GENERAL - - - - - (425,000) - X 270-1945-419.11-02 REGULAR STAFF - - - - 25,374 88,842 68,180 X 270-1945-419.13-01 CELL PHONE - - - - - - - X 270-1945-419.14-11 MEDICAL INSURANCE - - - - 7,432 27,576 25,542 X 270-1945-419.14-12 LIFE INSURANCE - - - - 35 232 211 X 270-1945-419.14-14 EMPLOYEE ASSISTANCE PROG - - - - 15 48 48 X 270-1945-419.14-15 DENTAL INSURANCE - - - - 321 1,041 946 X 270-1945-419.14-16 VISION INSURANCE - - - - 70 227 206 X 270-1945-419.14-17 MASA - - - - - 97 88 X 270-1945-419.14-18 TELEPHONE DOC - - - - 17 50 46 2025 PROPOSED OPERATING BUDGET Page 87 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 270-1945-419.14-21 TAXES/FICA-MEDICARE - - - - 1,539 6,796 5,216 X 270-1945-419.14-32 RETIREMENT/PERA - - - - 2,785 13,593 10,431 X 270-1945-419.14-41 WORKERS' COMPENSATION - - - - 25 70 54 X 270-1945-419.21-01 PROPERTY - - - - - - - X 270-1945-419.21-02 LIABILITY - - - - - - - X 270-1945-419.21-50 UNEMPLOYMENT - - - - - - - X 270-1945-419.22-02 ENGINEERING - - - - - - - X 270-1945-419.22-08 LEGAL - - - - - - - X 270-1945-419.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 270-1945-419.22-24 GIS - - - - - - - X 270-1945-419.22-26 INSURANCE CLAIMS - - - - - - - X 270-1945-419.22-33 DATA PROCESSING - - - - - - - X 270-1945-419.22-85 SPECIAL PROJECTS - - - - - - - X 270-1945-419.22-98 OTHER - - - - - - 8,000 X 270-1945-419.23-01 PUBLICATION FEES - - - - - - - X 270-1945-419.24-01 EQUIPMENT - - - - - - - X 270-1945-419.25-01 MAINTENANCE CONTRACTS - - - - - - - X 270-1945-419.25-02 BUILDINGS - - - - - - - X 270-1945-419.25-03 FURNITURE/FIXTURES - - - - - - - X 270-1945-419.25-04 VEHICLE EQUIPMENT - - - - - - - X 270-1945-419.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 270-1945-419.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 270-1945-419.25-36 NETWORK EQUIPMENT - - - - - - - X 270-1945-419.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 270-1945-419.25-95 FACILITY ALLOCATION - - - - - - - X 270-1945-419.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 270-1945-419.26-01 OFFICE SUPPLIES - - - - - - - X 270-1945-419.26-03 MATERIALS AND SUPPLIES / PRINTING/F - - - - - - - X 270-1945-419.26-04 FREIGHT/SHIPPING - - - - - - - X 270-1945-419.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 270-1945-419.26-23 FURNITURE/FIXTURES - - - - - - - X 270-1945-419.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 270-1945-419.26-33 DATA PROCESSING EQUIPMENT - - - - 2,014 - - X 270-1945-419.26-35 DATA PROCESSING - - - - - - - X 270-1945-419.26-39 FUEL & OIL - - - - - - - X 270-1945-419.26-42 OFFICE EQUIPMENT - - - - - - - X 270-1945-419.26-43 HEAVY EQUIPMENT - - - - - - - X 270-1945-419.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 270-1945-419.26-95 OTHER EQUIPMENT - - - - - - - X 270-1945-419.27-02 UNIFORM ALLOWANCE - - - - - - - X 270-1945-419.27-04 EDUCATION/TRAINING - - - - 1,422 - - X 270-1945-419.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 270-1945-419.27-06 EMPLOYEE RECOGNITION - - - - - - - X 270-1945-419.27-07 MILEAGE REIMBURSEMENT - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 88 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 270-1945-419.27-15 TEAM BUILDING EXP - - - - - - - X 270-1945-419.27-21 EMPLOYEE RECRUITMENT - - - - 452 - - X 270-1945-419.28-01 TELEPHONE - - - - - - - X 270-1945-419.29-80 WORKFORCE HSNG ASSISTANCE - - - - 4,606,966 4,400,000 4,175,996 X 270-1945-419.33-32 OFFICE EQUIPMENT - - - - - - - X 270-1945-419.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 270-1945-419.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 270-1945-419.33-98 OTHER EQUIPMENT - - - - - - - X 270-1945-419.37-01 SOFTWARE DEVELOPMENT - - - - - - - X 270-1948-419.11-02 REGULAR STAFF - - - - 3,460 12,115 17,045 X 270-1948-419.13-01 CELL PHONE - - - - - - - X 270-1948-419.14-11 MEDICAL INSURANCE - - - - 1,013 3,760 6,385 X 270-1948-419.14-12 LIFE INSURANCE - - - - 5 32 53 X 270-1948-419.14-14 EMPLOYEE ASSISTANCE PROG - - - - 2 7 12 X 270-1948-419.14-15 DENTAL INSURANCE - - - - 44 142 237 X 270-1948-419.14-16 VISION INSURANCE - - - - 10 31 52 X 270-1948-419.14-17 MASA - - - - - 13 22 X 270-1948-419.14-18 TELEPHONE DOC - - - - 2 7 11 X 270-1948-419.14-21 TAXES/FICA-MEDICARE - - - - 210 927 1,304 X 270-1948-419.14-32 RETIREMENT/PERA - - - - 380 1,854 2,608 X 270-1948-419.14-41 WORKERS' COMPENSATION - - - - 3 10 13 X 270-1948-419.21-01 PROPERTY - - - - - - - X 270-1948-419.21-02 LIABILITY - - - - - - - X 270-1948-419.21-50 UNEMPLOYMENT - - - - - - - X 270-1948-419.22-02 ENGINEERING - - - - - - - X 270-1948-419.22-08 LEGAL - - - - - - - X 270-1948-419.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 270-1948-419.22-24 GIS - - - - - - - X 270-1948-419.22-26 INSURANCE CLAIMS - - - - - - - X 270-1948-419.22-33 DATA PROCESSING - - - - - - - X 270-1948-419.22-85 SPECIAL PROJECTS - - - - - - - X 270-1948-419.22-98 OTHER - - - - - - 2,000 X 270-1948-419.23-01 PUBLICATION FEES - - - - - - - X 270-1948-419.24-01 EQUIPMENT - - - - - - - X 270-1948-419.25-01 MAINTENANCE CONTRACTS - - - - - - - X 270-1948-419.25-02 BUILDINGS - - - - - - - X 270-1948-419.25-03 FURNITURE/FIXTURES - - - - - - - X 270-1948-419.25-04 VEHICLE EQUIPMENT - - - - - - - X 270-1948-419.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 270-1948-419.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 270-1948-419.25-36 NETWORK EQUIPMENT - - - - - - - X 270-1948-419.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 270-1948-419.25-95 FACILITY ALLOCATION - - - - - - - X 270-1948-419.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 89 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 270-1948-419.26-01 OFFICE SUPPLIES - - - - - - - X 270-1948-419.26-03 MATERIALS AND SUPPLIES / PRINTING/F - - - - 295 - - X 270-1948-419.26-04 FREIGHT/SHIPPING - - - - - - - X 270-1948-419.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 270-1948-419.26-23 FURNITURE/FIXTURES - - - - - - - X 270-1948-419.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 270-1948-419.26-33 DATA PROCESSING EQUIPMENT - - - - 275 - - X 270-1948-419.26-35 DATA PROCESSING - - - - - - - X 270-1948-419.26-39 FUEL & OIL - - - - - - - X 270-1948-419.26-42 OFFICE EQUIPMENT - - - - - - - X 270-1948-419.26-43 HEAVY EQUIPMENT - - - - - - - X 270-1948-419.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 270-1948-419.26-95 OTHER EQUIPMENT - - - - - - - X 270-1948-419.27-02 UNIFORM ALLOWANCE - - - - - - - X 270-1948-419.27-04 EDUCATION/TRAINING - - - - - - - X 270-1948-419.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - X 270-1948-419.27-06 EMPLOYEE RECOGNITION - - - - - - - X 270-1948-419.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 270-1948-419.27-15 TEAM BUILDING EXP - - - - - - - X 270-1948-419.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 270-1948-419.28-01 TELEPHONE - - - - - - - X 270-1948-419.29-75 CHILDCARE ASSISTANCE - - - - 288,995 600,000 617,359 X 270-1948-419.32-21 NEW BUILDINGS - - - - - 725,000 - X 270-1948-419.33-32 OFFICE EQUIPMENT - - - - - - - X 270-1948-419.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 270-1948-419.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 270-1948-419.33-98 OTHER EQUIPMENT - - - - - - - X 270-1948-419.37-01 SOFTWARE DEVELOPMENT - - - - - - - X 270-9000-491.90-01 GENERAL - - - - - - 425,000 R 502-0000-313.10-00 GENERAL SALES TAX - - - - - (115,511) (205,700) R 502-0000-333.00-00 FEDERAL GRANT (5,411) - (3,750) (5,783) (1,609,766) (751,937) (278,646) R 502-0000-333.20-00 COVID-19 SS CREDIT - 759 - - - - - R 502-0000-334.20-00 OPERATING GRANT (1,137) - (625) - - - - R 502-0000-334.30-00 STATE GOVERNMENT REVENUE / CAPITA - - - (101,186) (1,089,064) (633,842) - R 502-0000-341.22-09 INFO TECHNOLOGY SERVICES - - - - - - - R 502-0000-344.10-01 RESIDENTIAL-URBAN (3,736,013) (3,736,197) (3,884,753) (4,070,665) (4,234,453) (4,360,878) (4,446,175) R 502-0000-344.10-05 RESIDENTIAL-RURAL (4,030,349) (4,076,562) (4,336,152) (4,582,246) (4,825,806) (4,908,930) (5,067,096) R 502-0000-344.20-01 RESIDENTIAL DEMAND-URBAN (160,002) (168,118) (161,427) (162,095) (159,401) (173,651) (167,371) R 502-0000-344.20-05 RESIDENTIAL DEMAND-RURAL (326,010) (331,963) (334,670) (337,115) (336,457) (361,149) (353,279) R 502-0000-344.30-01 RESD. TIME OF DAY-URBAN (189) - - - - - - R 502-0000-344.30-05 RESD. TIME OF DAY-RURAL - - - - - - - R 502-0000-344.31-01 RESIDENTIAL BASIC-URBAN (13,329) (8,925) (7,497) (7,326) (8,141) (7,848) (8,548) R 502-0000-344.31-05 RESIDENTIAL BASIC-RURAL (34,325) (33,639) (29,486) (29,573) (31,918) (31,682) (33,514) R 502-0000-344.32-01 RESD. ENG. TIME DAY-URBAN (99,786) (97,613) (101,273) (105,759) (103,747) (113,299) (108,934) 2025 PROPOSED OPERATING BUDGET Page 90 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 502-0000-344.32-05 RESD. ENG. TIME DAY-RURAL (543,489) (556,677) (583,051) (613,492) (634,108) (657,230) (665,813) R 502-0000-344.33-05 RESD. ADMIN.-RURAL (2,437) (3,917) (3,541) (4,901) (3,372) (5,250) (4,000) R 502-0000-344.36-01 LARGE COMM TIME DAY-URBAN (15,820) (13,401) (10,249) (9,597) (10,591) (10,281) (11,121) R 502-0000-344.36-05 LARGE COMM TIME DAY-RURAL - - - - - - - R 502-0000-344.37-05 LARGE COMM ADMIN-RURAL (54,748) (56,031) (53,085) (56,101) (50,580) (60,101) (53,110) R 502-0000-344.38-01 SMALL COMM TIME DAY-URBAN (44,272) (40,180) (41,094) (40,525) (36,084) (43,414) (37,888) R 502-0000-344.38-05 SMALL COMM TIME DAY-RURAL (53,468) (49,709) (51,833) (55,593) (62,554) (59,556) (65,682) R 502-0000-344.39-05 SMALL COMM. ADMIN-RURAL (30,007) (27,828) (27,729) (28,294) (29,816) (30,310) (31,307) R 502-0000-344.40-01 GEN. SERVICE SMALL-URBAN (3,078,417) (2,990,528) (3,110,079) (3,171,753) (3,225,098) (3,397,878) (3,386,353) R 502-0000-344.40-05 GEN. SERVICE SMALL-RURAL (1,462,222) (1,425,444) (1,530,610) (1,599,300) (1,661,095) (1,713,320) (1,744,150) R 502-0000-344.50-01 GEN. SERVICE LARGE-URBAN (2,657,092) (2,289,292) (2,673,594) (3,085,318) (3,273,649) (3,305,281) (3,437,331) R 502-0000-344.50-05 GEN. SERVICE LARGE-RURAL (1,054,940) (934,168) (1,069,932) (1,153,428) (1,305,772) (1,235,660) (1,371,061) R 502-0000-344.60-01 MUNICIPAL-URBAN (315,129) (280,155) (293,160) (331,459) (335,969) (355,090) (352,767) R 502-0000-344.60-05 MUNICIPAL-RURAL (86,305) (91,165) (87,409) (86,586) (82,467) (92,758) (86,590) R 502-0000-344.70-01 OUTDOOR AREA LIGHT-URBAN (7,815) (7,905) (7,882) (7,874) (7,885) (8,436) (8,278) R 502-0000-344.70-05 OUTDOOR AREA LIGHT-RURAL (2,813) (3,952) (3,407) (2,625) (2,984) (2,812) (3,133) R 502-0000-344.80-01 WIND POWER URBAN (29,898) (29,649) (27,139) (25,891) (25,317) (27,737) (25,000) R 502-0000-344.80-05 WIND POWER RURAL (17,869) (10,742) (10,612) (10,393) (9,359) (11,134) (10,000) R 502-0000-344.90-01 RESIDENTIAL-URBAN - - - - - - - R 502-0000-344.90-05 RESIDENTIAL-RURAL - - - - - - - R 502-0000-344.91-01 SMALL COMML-URBAN - - - - - - - R 502-0000-344.91-05 SMALL COMML-RURAL - - - - - - - R 502-0000-349.10-00 POLE RENTAL (14,212) - (100) - - - - R 502-0000-349.30-00 VEHICLE WORK ORDERS - - - - - - - R 502-0000-349.35-00 FIELD WORK ORDERS (1,154,803) (1,443,126) (842,218) (672,904) (1,404,507) (2,400,000) (800,000) R 502-0000-349.40-00 DEVELOPMENT FEES - - - - - - - R 502-0000-349.50-00 METER READING (40,000) (40,000) (39,955) - - - - R 502-0000-349.50-96 METER READING / INTERFUND ALLOCAT - - - (34,000) (37,000) (34,000) (34,000) R 502-0000-349.55-00 VISUAL READ METER FEES - (35) (480) (362) (240) - - R 502-0000-361.00-00 INTEREST EARNINGS (293,049) (306,482) (2,084) (24,182) (600,142) (275,000) - R 502-0000-361.10-00 INTERGOVERNMENTAL EPURA - - - - - - - R 502-0000-361.20-00 DELINQUENCY CHARGES (23,718) (4,538) (2,567) (23,191) (29,130) - - R 502-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 502-0000-363.10-00 LAND - - - - - - - R 502-0000-363.20-00 BUILDINGS - - - - - - - R 502-0000-365.20-00 DONATIONS (487,398) - - - - - - R 502-0000-380.20-00 OTHER (77,199) (133,908) (212,494) (111,050) (88,909) (50,000) - R 502-0000-380.20-07 800 TELEPHONE LINES - - - - - - - R 502-0000-380.20-50 FIBEROPTIC LEASE (54,320) (49,492) (39,964) (39,330) - - - R 502-0000-380.20-70 SPECIAL INITIAL READS (13,189) (13,185) (14,405) (14,290) (11,607) (10,000) - R 502-0000-380.30-00 SALES OF FIXED ASSETS 9,991 - (110,588) (1,069) - - - R 502-0000-380.40-00 GAIN/LOSS REVENUE 3 - - 23,453 - - - R 502-0000-385.50-00 LOAN TO COMM REINVESTMENT - - - - - - - R 502-0000-388.40-00 REVENUE BOND PROCEEDS - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 91 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 502-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 502-0000-388.80-00 BOND PREMIUMS (DISCOUNT)- - - - - - - R 502-0000-391.91-36 EMERGENCY RESPONSE SYSTEM - - - - - - - R 502-0000-391.91-38 COMMUNITY CENTER FUND - - - - - - - R 502-0000-391.91-44 TRAILS EXPANSION FUND - - - - - - - R 502-0000-391.91-60 STREET IMPROVEMENT FUND - - - - - - - R 502-0000-391.92-04 COMMUNITY REINVESTMENT - - - - - - - R 502-0000-391.92-36 EMERGENCY RESPONSE SYSTEM - - - - - - - R 502-0000-391.92-38 COMMUNITY CENTER FUND - - - - - - - R 502-0000-391.92-44 TRAIL EXPANSION FUND - - - - - - - R 502-0000-391.92-60 STREET IMPROVEMENT FUND - - - - - - - R 502-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - R 502-0000-391.96-35 VEHICLE REPLACEMENT FUND - - - - - - - X 502-6100-520.28-08 PURCHASED POWER SUPPLY 8,073,001 7,604,963 7,894,575 8,577,519 8,943,306 10,000,000 11,000,000 X 502-6100-520.28-18 WIND POWER 61,525 105,306 61,000 67,044 61,000 61,000 61,000 X 502-6100-520.28-19 WHEELING CHGS-FR HYDRO 7,860 7,860 7,860 7,860 9,155 9,000 9,000 X 502-6301-540.11-01 SUPERVISORS 36,216 47,344 41,500 40,301 43,563 44,835 503,903 X 502-6301-540.11-02 REGULAR STAFF 1,417,752 1,689,946 1,962,780 1,917,758 2,075,767 1,875,137 1,932,134 X 502-6301-540.11-03 SEASONAL STAFF - - - - - - - X 502-6301-540.11-04 STAFF OVERTIME 245,148 258,684 261,752 187,915 245,744 357,474 250,000 X 502-6301-540.11-05 SEASONAL OVERTIME - - - - - - - X 502-6301-540.13-01 CELL PHONE 15,176 16,166 18,167 17,640 17,110 17,730 17,158 X 502-6301-540.13-03 VEHICLE ALLOWANCE - - - - - - - X 502-6301-540.14-11 MEDICAL INSURANCE 295,932 328,004 335,446 327,529 371,003 438,567 523,917 X 502-6301-540.14-12 LIFE INSURANCE 2,625 2,670 2,738 2,786 2,756 6,479 6,265 X 502-6301-540.14-14 EMPLOYEE ASSISTANCE PROG 1,215 1,230 1,268 1,217 1,214 1,346 1,443 X 502-6301-540.14-15 DENTAL INSURANCE 21,483 22,825 22,930 16,986 18,468 22,388 21,813 X 502-6301-540.14-16 VISION INSURANCE 3,487 3,681 3,667 3,559 3,897 4,785 4,796 X 502-6301-540.14-17 MASA 1,445 1,834 1,970 1,763 - 2,699 2,701 X 502-6301-540.14-18 TELEPHONE DOC 1,095 1,137 1,230 1,180 1,314 1,399 1,374 X 502-6301-540.14-21 TAXES/FICA-MEDICARE 137,504 145,631 169,822 160,279 176,216 175,220 196,509 X 502-6301-540.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 502-6301-540.14-32 RETIREMENT/PERA 246,004 271,201 311,785 306,688 343,387 342,729 404,079 X 502-6301-540.14-41 WORKERS' COMPENSATION 20,209 24,725 25,054 19,707 19,118 22,522 22,471 X 502-6301-540.14-59 OTHER BENEFITS 733 643 205 263 - - - X 502-6301-540.14-99 SALARY CAPITAL CONTRA ACT - - - - - - (900,000) X 502-6301-540.21-01 PROPERTY - - 928 968 882 1,145 1,160 X 502-6301-540.21-02 LIABILITY 13,792 15,048 19,624 21,008 17,631 23,097 20,661 X 502-6301-540.21-50 UNEMPLOYMENT - - - 863 - - - X 502-6301-540.22-02 ENGINEERING 1,921 - - - - 2,000 30,000 X 502-6301-540.22-13 CONTRACT/SKILLED SERVICES 12,625 101 - - - 5,000 25,000 X 502-6301-540.22-14 LAB TESTING 4,841 3,226 2,778 2,277 3,336 2,000 15,000 X 502-6301-540.22-24 GIS 168,552 181,568 153,713 103,668 88,864 75,000 75,000 X 502-6301-540.22-26 INSURANCE CLAIMS - 10,281 19,899 6,586 (200) 25,000 25,000 2025 PROPOSED OPERATING BUDGET Page 92 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 502-6301-540.22-30 LAND USE FEES 1,044 1,037 1,059 1,511 1,543 3,000 3,000 X 502-6301-540.22-98 OTHER 8,286 7,676 8,400 9,165 8,229 9,000 10,000 X 502-6301-540.24-02 REAL PROPERTY 2,400 2,400 2,400 - - 1,450 - X 502-6301-540.24-96 REAL PROPERTY - INTERNAL RENT - - - 2,450 4,850 15,050 15,050 X 502-6301-540.25-01 MAINTENANCE CONTRACTS 38,639 42,309 44,121 42,945 53,379 10,000 12,500 X 502-6301-540.25-02 BUILDINGS 9,246 13,615 4,147 8,220 14,498 10,000 10,000 X 502-6301-540.25-05 MACHINERY/TOOLS 1,243 437 1,176 2,379 839 2,000 3,500 X 502-6301-540.25-06 METERS - - - - 225 - - X 502-6301-540.25-07 TRANSFORMER - - 21,061 4,730 37,968 5,000 5,000 X 502-6301-540.25-08 LABORATORY - - - - - - - X 502-6301-540.25-30 STREET LIGHTS 7,733 49,567 16,119 28 - 10,000 30,000 X 502-6301-540.25-31 SUBSTATION 80,590 82,801 109,310 62,373 67,444 150,000 100,000 X 502-6301-540.25-32 POWER LINE MAINTENANCE 469,703 518,662 823,204 982,426 939,495 874,173 1,150,000 X 502-6301-540.25-33 INACTIVE UNDERGROUND MAIN - - - - - - - X 502-6301-540.25-34 CUSTOMER SERVICE LINES 1,529 - 861 - 162 - - X 502-6301-540.25-95 FACILITY ALLOCATION - - - - - - 112,635 X 502-6301-540.25-98 OTHER EQUIPMENT/MACHINERY 2,629 - - - - 500 500 X 502-6301-540.26-01 OFFICE SUPPLIES 398 522 364 287 3,249 1,500 1,500 X 502-6301-540.26-04 FREIGHT/SHIPPING 578 1,768 - 4,097 3,211 5,000 5,000 X 502-6301-540.26-05 JANITORIAL 348 525 546 744 117 1,000 1,200 X 502-6301-540.26-06 SMALL TOOLS 15,484 16,109 15,762 6,674 28,618 20,000 30,000 X 502-6301-540.26-07 SMALL HARDWARE 2,255 1,811 5,017 1,734 1,516 6,000 6,000 X 502-6301-540.26-19 TRAFFIC CONTROL 2,028 1,281 4,030 - - 5,000 25,000 X 502-6301-540.26-20 ELECTRICAL 1,011 1,358 2,972 705 958 3,500 3,500 X 502-6301-540.26-33 DATA PROCESSING EQUIPMENT 6,134 7,603 5,416 919 298 10,000 30,000 X 502-6301-540.26-34 METER 7,045 18,034 23,615 906 11,056 22,969 25,000 X 502-6301-540.26-48 SHOP EQUIPMENT 2,191 7,189 1,114 - 1,602 3,500 3,500 X 502-6301-540.26-55 STREET LIGHTS 5,832 - 3,097 4,826 - 2,000 30,000 X 502-6301-540.26-57 OVERHEAD LINES - - - - - - - X 502-6301-540.27-01 PERSONAL SAFETY EQUIPMENT 66,015 82,439 59,549 61,474 67,942 100,441 150,000 X 502-6301-540.27-03 VEHICLE ALLOWANCE - - - - - - - X 502-6301-540.27-04 EDUCATION/TRAINING 45,435 15,000 26,868 56,542 61,694 120,000 100,000 X 502-6301-540.27-06 EMPLOYEE RECOGNITION - - - - - - - X 502-6301-540.27-07 MILEAGE REIMBURSEMENT 28 - - - - - - X 502-6301-540.27-15 TEAM BUILDING EXP - - - - - - - X 502-6301-540.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 502-6301-540.29-90 SHORT/OVER INVENTORY ACCT 4,952 - 260,545 - - - - X 502-6401-550.11-01 SUPERVISORS 70,215 73,404 79,597 78,209 92,658 118,153 141,058 X 502-6401-550.11-02 REGULAR STAFF 137,259 162,364 156,706 172,870 192,474 214,263 222,749 X 502-6401-550.11-03 SEASONAL STAFF - - - - - - - X 502-6401-550.11-04 STAFF OVERTIME 15,855 13,603 13,437 9,716 8,299 9,500 10,000 X 502-6401-550.11-05 SEASONAL OVERTIME - - - - - - - X 502-6401-550.13-01 CELL PHONE 370 370 370 370 411 370 370 X 502-6401-550.13-03 VEHICLE ALLOWANCE - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 93 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 502-6401-550.14-11 MEDICAL INSURANCE 42,178 46,583 37,171 34,424 48,613 70,268 79,479 X 502-6401-550.14-12 LIFE INSURANCE 360 405 367 417 438 1,117 1,154 X 502-6401-550.14-14 EMPLOYEE ASSISTANCE PROG 192 209 160 204 206 232 262 X 502-6401-550.14-15 DENTAL INSURANCE 3,267 3,483 3,013 2,345 2,892 3,257 4,208 X 502-6401-550.14-16 VISION INSURANCE 594 639 550 558 656 804 925 X 502-6401-550.14-17 MASA 281 247 308 266 - 465 481 X 502-6401-550.14-18 TELEPHONE DOC 173 194 151 195 220 241 249 X 502-6401-550.14-21 TAXES/FICA-MEDICARE 16,654 18,358 19,114 19,502 21,787 25,808 28,624 X 502-6401-550.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 502-6401-550.14-32 RETIREMENT/PERA 29,825 33,597 34,794 37,198 42,625 50,316 57,249 X 502-6401-550.14-41 WORKERS' COMPENSATION 861 1,056 1,674 1,000 1,092 906 955 X 502-6401-550.14-59 OTHER BENEFITS - - - - - - - x 502-6401-550.14-99 SALARY CAPITAL CONTRA ACT - (7,953) - - - (81,783) (106,868) X 502-6401-550.21-02 LIABILITY 1,289 1,277 1,778 1,903 1,557 1,945 1,429 X 502-6401-550.21-50 UNEMPLOYMENT - - - - - - - X 502-6401-550.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 502-6401-550.22-10 BANK FEES - - 9,066 48,092 70,934 80,000 70,000 X 502-6401-550.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 502-6401-550.22-26 INSURANCE CLAIMS - - - - - - - X 502-6401-550.22-98 OTHER 657 754 1,886 2,227 919 500 500 X 502-6401-550.23-01 PUBLICATION FEES - - - - - - - X 502-6401-550.24-01 EQUIPMENT 2,743 2,160 1,553 2,094 1,946 2,000 1,500 X 502-6401-550.24-03 LEASE 1,736 1,591 2,795 2,236 2,236 2,500 2,400 X 502-6401-550.25-01 MAINTENANCE CONTRACTS 10,043 9,857 8,105 17,264 8,930 11,000 12,300 X 502-6401-550.25-03 FURNITURE/FIXTURES - - - - - - - X 502-6401-550.25-95 FACILITY ALLOCATION - - - - - - - X 502-6401-550.25-98 OTHER EQUIPMENT/MACHINERY 269 - - - - - - X 502-6401-550.26-01 OFFICE SUPPLIES 5,782 5,803 5,278 5,040 3,718 6,000 5,500 X 502-6401-550.26-02 POSTAGE 39,859 38,435 38,347 42,562 46,823 40,000 48,250 X 502-6401-550.26-03 PRINTING/FORMS 1,935 1,212 2,386 2,334 4,333 4,000 3,500 X 502-6401-550.26-04 FREIGHT/SHIPPING 881 796 1,470 948 894 1,200 1,200 X 502-6401-550.26-17 CATERING/SPEC CIRCUMSTANC - - - 25 40 250 250 X 502-6401-550.26-23 FURNITURE/FIXTURES 2,391 - - 479 179 500 1,000 X 502-6401-550.26-32 DATA PROCESSING SOFTWARE 160 95 15 5,400 - 1,300 500 X 502-6401-550.26-33 DATA PROCESSING 3,594 1,206 700 - - 1,000 4,000 X 502-6401-550.26-42 OFFICE EQUIPMENT 630 - - - - 500 - X 502-6401-550.26-46 COMMUNICATION EQUIPMENT - - 135 - - - - X 502-6401-550.27-04 EDUCATION/TRAINING 776 - - - - 2,000 1,500 X 502-6401-550.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - 500 500 X 502-6401-550.27-06 EMPLOYEE RECOGNITION - - - - - 500 500 X 502-6401-550.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 502-6401-550.27-15 TEAM BUILDING EXP - - - - - - - X 502-6401-550.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 502-6401-550.29-07 UNCOLLECTIBLE ACCOUNTS 30,988 77,792 14,443 5,519 20,062 25,000 15,000 2025 PROPOSED OPERATING BUDGET Page 94 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 502-6401-550.29-25 PROMOTION - - - - - - - X 502-6401-550.29-31 UNCOLLECTED TAXES - - - - - - - X 502-6501-560.11-01 SUPERVISORS 155,221 182,981 204,779 240,912 266,823 267,000 317,983 X 502-6501-560.11-02 REGULAR STAFF 400,482 405,900 393,612 439,075 378,324 344,746 352,700 X 502-6501-560.11-03 SEASONAL STAFF - - - - - - - X 502-6501-560.11-04 STAFF OVERTIME 7,429 6,418 4,387 3,267 3,762 5,000 5,000 X 502-6501-560.13-01 CELL PHONE 2,246 2,488 2,564 2,740 2,867 2,938 2,798 X 502-6501-560.13-03 VEHICLE ALLOWANCE - 220 240 240 240 - 240 X 502-6501-560.14-11 MEDICAL INSURANCE 65,829 74,869 72,652 92,475 76,188 75,130 95,626 X 502-6501-560.14-12 LIFE INSURANCE 820 851 785 910 790 1,742 1,745 X 502-6501-560.14-14 EMPLOYEE ASSISTANCE PROG 348 354 329 397 344 362 397 X 502-6501-560.14-15 DENTAL INSURANCE 6,803 7,802 7,466 6,415 5,470 6,147 6,159 X 502-6501-560.14-16 VISION INSURANCE 1,217 1,397 1,323 1,453 1,216 1,411 1,413 X 502-6501-560.14-17 MASA 562 538 526 545 - 726 727 X 502-6501-560.14-18 TELEPHONE DOC 306 335 321 381 376 376 377 X 502-6501-560.14-21 TAXES/FICA-MEDICARE 41,724 43,272 44,151 49,978 47,380 42,323 51,922 X 502-6501-560.14-31 RETIREMENT/ICMA 401(A)9,215 7,267 8,240 8,785 10,332 27,034 12,267 X 502-6501-560.14-32 RETIREMENT/PERA 68,211 75,391 76,326 89,074 86,328 74,009 90,611 X 502-6501-560.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 502-6501-560.14-41 WORKERS' COMPENSATION 3,144 2,615 4,148 2,638 1,527 1,866 1,182 X 502-6501-560.14-59 OTHER BENEFITS - - - - - - - X 502-6501-560.21-01 PROPERTY 34,305 38,568 35,786 36,410 48,180 58,032 73,511 X 502-6501-560.21-02 LIABILITY 7,282 6,807 9,250 9,902 7,032 8,784 8,000 X 502-6501-560.22-01 AUDITING 23,000 14,813 13,675 11,538 11,950 13,500 17,500 X 502-6501-560.22-02 ENGINEERING - - - - - 5,000 5,000 X 502-6501-560.22-06 MEDICAL 3,663 1,440 1,207 1,535 1,518 3,000 3,000 X 502-6501-560.22-07 RECORDING FEES 56 - - 300 - 300 300 X 502-6501-560.22-08 LEGAL 2,955 10,610 1,752 240 2,385 5,000 5,000 X 502-6501-560.22-09 INFO TECHNOLOGY SERVICES 122,019 157,659 126,874 152,262 152,289 175,654 215,079 X 502-6501-560.22-10 BANK SERVICE 2,987 2,541 1,874 1,881 1,738 3,500 3,500 X 502-6501-560.22-24 GIS 18,685 225 1,080 1,337 25,965 35,000 35,000 X 502-6501-560.22-33 DATA PROCESSING - - - - - - - X 502-6501-560.22-89 UTILITY FINANCIAL STUDIES 46,245 - - - 12,261 112,739 60,000 X 502-6501-560.22-98 OTHER 47,473 17,038 29,719 66,859 9,796 35,000 20,000 X 502-6501-560.23-01 PUBLICATION FEES 1,958 3,395 521 506 445 4,000 5,000 X 502-6501-560.24-01 EQUIPMENT - - - - - - - X 502-6501-560.24-02 REAL PROPERTY 86,019 91,161 12,785 1,133 1,167 5,000 5,000 X 502-6501-560.24-03 LEASE - - - - - - - X 502-6501-560.24-96 RENTALS / INTERFUND ALLOCATIONS - - - 11,800 11,800 23,800 11,800 X 502-6501-560.25-01 MAINTENANCE CONTRACTS 42,124 51,342 53,729 54,666 68,760 111,772 126,000 X 502-6501-560.25-02 BUILDINGS - 394 - 2,851 869 3,500 3,500 X 502-6501-560.25-03 FURNITURE/FIXTURES - - - 127 - 500 500 X 502-6501-560.25-04 VEHICLE EQUIPMENT 11,557 75,166 9,825 12,280 7,555 15,000 20,000 X 502-6501-560.25-05 MACHINERY/TOOLS - - - - - 500 500 2025 PROPOSED OPERATING BUDGET Page 95 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 502-6501-560.25-09 VEHICLE REPAIRS-FLEET SHP 261,940 177,218 250,416 257,018 296,137 232,775 307,294 X 502-6501-560.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 95,753 150,000 110,000 X 502-6501-560.25-11 JANITORIAL SERVICES - - - - - - - X 502-6501-560.25-44 FUTURE VEHICLE PURCHASE - - - - - 433,650 433,587 X 502-6501-560.25-95 FACILITY ALLOCATION - - - - - - - X 502-6501-560.25-98 OTHER EQUIPMENT/MACHINERY - 188 - - - 500 500 X 502-6501-560.26-01 OFFICE SUPPLIES 12,619 10,504 9,752 9,000 8,136 11,000 11,000 X 502-6501-560.26-02 POSTAGE 951 1,083 442 455 (13) 1,200 1,200 X 502-6501-560.26-03 PRINTING/FORMS 305 1,134 256 557 38 1,000 500 X 502-6501-560.26-06 MACHINERY/TOOLS 321 - 63 - 82 250 250 X 502-6501-560.26-13 MEDICAL 1,701 2,468 2,863 2,485 2,675 2,500 3,000 X 502-6501-560.26-14 LABORATORY - - - - - - - X 502-6501-560.26-15 EXHIBIT/DISPLAY 113,844 110,407 179,113 98,067 139,342 100,000 100,000 X 502-6501-560.26-17 CATERING/SPEC CIRCUMSTANC 5,999 3,504 3,158 5,349 6,418 6,000 8,000 X 502-6501-560.26-23 FURNITURE/FIXTURES 1,242 - 549 - - 7,000 10,000 X 502-6501-560.26-25 ENERGY EFFICIENCY 37,128 10,776 18,086 51,077 51,244 75,000 80,000 X 502-6501-560.26-32 DATA PROCESSING SOFTWARE 4,148 3,376 1,570 4,237 3,918 5,000 1,200 X 502-6501-560.26-33 DATA PROCESSING EQUIPMENT 8,107 4,018 460 5,605 4,343 3,000 6,000 X 502-6501-560.26-39 FUEL & OIL 65,344 55,240 66,003 88,441 89,841 150,000 150,000 X 502-6501-560.26-42 OFFICE EQUIPMENT - - - - 550 500 500 X 502-6501-560.26-43 HEAVY EQUIPMENT - - - - - - - X 502-6501-560.26-46 COMMUNICATION EQUIPMENT 8,507 - 1,971 8,606 330 30,000 30,000 X 502-6501-560.26-67 MATERIALS AND SUPPLIES / EMPLOYEE D - - - - - 6,000 6,000 X 502-6501-560.27-02 UNIFORM ALLOWANCE 20 1,565 - - 860 2,000 3,500 X 502-6501-560.27-03 VEHICLE ALLOWANCE - - - - - - - X 502-6501-560.27-04 EDUCATION/TRAINING 16,634 3,350 1,314 5,018 9,374 12,000 12,000 X 502-6501-560.27-05 MEMBER DUES/SUBSCRIPTIONS 11,716 12,222 12,128 13,758 14,200 14,000 14,250 X 502-6501-560.27-06 EMPLOYEE RECOGNITION 2,109 2,203 2,160 2,486 2,448 4,000 3,500 X 502-6501-560.27-07 MILEAGE REIMBURSEMENT 28 - 45 96 - 500 500 X 502-6501-560.27-10 MEAL REIMBURSEMENT-EMERG.130 129 559 209 - 2,000 2,000 X 502-6501-560.27-11 EMPLOYEE HOME OWNERSHIP - 15,667 - - - 10,000 10,000 X 502-6501-560.27-15 TEAM BUILDING EXP - - - - - - - X 502-6501-560.27-21 EMPLOYEE RECRUITMENT - - - 2,150 2,000 2,500 1,200 X 502-6501-560.28-01 TELEPHONE 9,129 8,148 8,109 7,877 9,451 8,000 8,000 X 502-6501-560.28-02 NATURAL GAS 7,523 7,329 9,622 15,790 13,155 16,000 16,000 X 502-6501-560.28-03 ELECTRICAL ENERGY 53,988 51,278 44,100 48,866 55,599 70,000 80,000 X 502-6501-560.28-04 WATER 3,456 3,914 3,780 4,150 4,609 4,500 4,500 X 502-6501-560.28-05 SEWER 1,498 1,706 860 1,297 1,596 1,500 3,000 X 502-6501-560.28-06 TRASH DISPOSAL 14,463 18,891 19,625 12,104 17,528 20,000 30,000 X 502-6501-560.29-06 INTEREST ON DEPOSITS 3,690 4,224 272 235 942 2,000 1,000 X 502-6501-560.29-08 PAYMENT IN LIEU OF TAXES 9,952 6,609 7,704 7,488 11,256 13,065 14,206 X 502-6501-560.29-09 PUC GROSS RECEIPT TAXES 16,420 18,004 23,358 24,622 28,525 24,000 35,000 X 502-6501-560.29-10 FRANCHISE FEES 278,143 280,886 284,364 294,864 302,160 333,853 328,509 X 502-6501-560.91-28 HOUSING - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 96 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 502-6600-491.90-01 GENERAL 1,772,928 1,720,029 1,670,028 1,488,000 1,354,932 1,384,157 1,350,000 X 502-6600-491.90-04 COMMUNITY REINVESTMENT - - - - - - - X 502-6600-491.90-06 MEDICAL INSURANCE - - - - - - - X 502-6600-491.90-07 MUSEUM - - - - - - - X 502-6600-491.90-29 FIRE SERVICE FUND - - - - - - - X 502-6600-491.90-35 VEHICLE REPLACEMENT - - - - - - - X 502-6600-491.92-31 URBAN RENEWAL AUTHORITY - - - - - - - X 502-6700-470.22-10 BANK SERVICE 150 5,800 800 3,300 3,400 3,300 3,300 X 502-6700-470.29-67 AMORT EXP/BOND ISSUE COST 297,191 1,444 - (233,433) (231,303) (228,351) (224,879) X 502-6700-470.41-01 PRINCIPAL ON BONDS - - - - - 1,295,000 1,340,000 X 502-6700-470.41-02 INTEREST ON BONDS 187,839 962,954 925,907 1,141,439 1,119,674 1,081,992 1,038,560 X 502-6700-470.41-05 PRINCIPAL/CAPITAL LEASE - - - - - (16,302) 20,225 X 502-6700-470.41-06 INTEREST/CAPITAL LEASE 4,788 4,148 3,357 2,596 1,797 (1,729) 886 R 502-6900-347.10-01 URBAN CHGS (7,236) (244,122) (850,744) (1,658,678) (2,362,104) (2,431,000) (2,880,000) R 502-6900-347.10-05 RURAL CHGS - - - - - - - R 502-6900-347.40-01 URBAN CHGS - - - - - - - R 502-6900-347.40-05 RURAL CHGS - - - - - - - R 502-6900-347.50-01 URBAN CHGS - (54,214) (260,359) (475,309) (667,272) (615,682) (732,000) R 502-6900-347.50-05 RURAL CHGS - - - - - - - R 502-6900-349.35-00 FIELD WORK ORDERS - - (80) - (9,988) - - R 502-6900-349.70-10 RETAIL SALES OF EQUIPMENT - - - - - - - R 502-6900-361.50-00 INTEREST EARNINGS / TRAILBLAZER BON - - - (112,980) (117,104) (64,000) - R 502-6900-363.20-00 BUILDINGS (2,745) (5,400) (5,400) (5,400) (5,400) (5,400) - R 502-6900-380.20-00 OTHER - - (14,600) - - - - R 502-6900-380.20-50 FIBEROPTIC LEASE - - - (39,964) (24,931) (38,000) (24,000) R 502-6900-380.30-00 SALES OF FIXED ASSETS - - - - - - - X 502-6900-669.11-01 SUPERVISORS - - 6,790 22,569 20,926 1 206,364 X 502-6900-669.11-02 REGULAR STAFF - 38,591 85,187 376,706 618,308 653,144 795,893 X 502-6900-669.11-04 STAFF OVERTIME - 8,279 15,678 29,497 57,482 80,776 30,000 X 502-6900-669.13-01 CELL PHONE - - 759 1,178 1,165 1,178 2,988 X 502-6900-669.14-11 MEDICAL INSURANCE - 4,659 9,244 58,057 106,859 150,004 311,933 X 502-6900-669.14-12 LIFE INSURANCE - 69 133 761 1,157 2,257 3,574 X 502-6900-669.14-14 EMPLOYEE ASSISTANCE PROG - 31 60 343 494 469 889 X 502-6900-669.14-15 DENTAL INSURANCE - 266 584 3,499 6,075 5,949 13,253 X 502-6900-669.14-16 VISION INSURANCE - 63 133 825 1,367 1,472 2,907 X 502-6900-669.14-17 MASA - - 66 615 - 941 1,849 X 502-6900-669.14-18 TELEPHONE DOC - 29 58 330 541 487 856 X 502-6900-669.14-21 TAXES/FICA-MEDICARE - 3,564 8,230 32,452 52,037 47,471 79,197 X 502-6900-669.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 502-6900-669.14-32 RETIREMENT/PERA - 6,672 15,247 62,426 102,882 105,902 140,849 X 502-6900-669.14-41 WORKERS' COMPENSATION (111) 552 1,171 2,738 4,316 3,938 5,833 X 502-6900-669.21-01 PROPERTY - - 580 6,549 - - - X 502-6900-669.21-02 LIABILITY - - - 792 3,640 4,546 3,657 X 502-6900-669.22-02 ENGINEERING - - - - - 1,000 15,000 2025 PROPOSED OPERATING BUDGET Page 97 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 502-6900-669.22-07 RECORDING FEES 68 1,035 1,035 - - 5,000 5,000 X 502-6900-669.22-08 LEGAL 6,890 2,496 3,068 1,205 - 500 500 X 502-6900-669.22-09 INFO TECHNOLOGY SERVICES 550 - 11,969 22,839 22,843 22,911 28,054 X 502-6900-669.22-10 BANK SERVICE 569 5,974 27,655 58,457 86,209 105,000 105,000 X 502-6900-669.22-13 CONTRACT/SKILLED SERVICES - 52,197 172,667 185,926 197,020 195,000 250,000 X 502-6900-669.22-16 DESIGNING - - - - - - - X 502-6900-669.22-17 INTERNET SERVICE FEES - - - - - - 30,000 X 502-6900-669.22-24 GIS - - - - - 50,000 30,000 X 502-6900-669.22-33 DATA PROCESSING - - - - - 10,000 10,000 X 502-6900-669.22-98 OTHER 366,950 452,644 364,646 160,269 106,919 165,495 10,000 X 502-6900-669.23-01 PUBLICATION FEES 1,869 4,452 8,769 13,596 13,892 18,000 18,000 X 502-6900-669.23-02 ADVERTISING MEDIA 8,500 7,300 550 1,206 - - - X 502-6900-669.23-03 ADVERTISING PRODUCTION 14,380 - 300 - 3,823 85,000 90,000 X 502-6900-669.23-04 ADVER/PROMO/PROJ/RESEARCH - 300 49,190 56,833 53,245 18,800 30,000 X 502-6900-669.23-05 MAIN/PHONE ANSWERING 250 - - - - - - X 502-6900-669.23-06 ADVERTISING SUPPLIES 3,901 1,594 496 - - - - X 502-6900-669.23-08 MARKETING RESEARCH - - - - - - 65,000 X 502-6900-669.24-01 EQUIPMENT - - - - - - - X 502-6900-669.24-02 REAL PROPERTY - - - - - - - X 502-6900-669.24-03 LEASE - - - - - - - X 502-6900-669.24-04 PROPERTY TAX - 5,155 - - - - - X 502-6900-669.25-01 MAINTENANCE CONTRACTS 5,322 11,746 17,086 11,827 12,475 338 87,500 X 502-6900-669.25-02 BUILDINGS 539 239 - 656 - 750 750 X 502-6900-669.25-32 OVERHEAD - - 95,370 8,158 26,060 100,000 100,000 X 502-6900-669.25-33 UNDERGROUND - - - - - - - X 502-6900-669.25-95 FACILITY ALLOCATION - - - - - - 43,606 X 502-6900-669.26-01 OFFICE SUPPLIES 315 1,750 1,317 111 892 1,000 1,000 X 502-6900-669.26-04 FREIGHT/SHIPPING 46 170 53 33 27 150 150 X 502-6900-669.26-05 JANITORIAL - 150 17 - - - - X 502-6900-669.26-06 MACHINERY/TOOLS 2,458 - - - - 10,000 15,000 X 502-6900-669.26-07 SMALL HARDWARE 121 22 - 41 - - 2,000 X 502-6900-669.26-13 MEDICAL - - 652 - - - - X 502-6900-669.26-17 CATERING/SPEC CIRCUMSTANC 1,044 632 31 263 336 1,000 1,000 X 502-6900-669.26-32 DATA PROCESSING SOFTWARE 459 719 3,510 3,254 4,469 16,000 28,000 X 502-6900-669.26-33 DATA PROCESSING EQUIPMENT 5,475 - 3,841 5,658 297 2,000 5,000 X 502-6900-669.26-39 FUEL & OIL 64 - - - - - - X 502-6900-669.26-42 OFFICE EQUIPMENT 172 - 22 498 - 300 - X 502-6900-669.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 502-6900-669.26-95 OTHER EQUIPMENT - - - - - - - X 502-6900-669.27-01 PERSONAL SAFETY EQUIPMENT - 557 - - - 200 - X 502-6900-669.27-02 UNIFORM ALLOWANCE - 342 394 - - 500 500 X 502-6900-669.27-04 EDUCATION/TRAINING 598 13 - - - 600 4,000 X 502-6900-669.27-05 MEMBER DUES/SUBSCRIPTIONS - 480 480 420 - 1,500 7,000 X 502-6900-669.27-15 TEAM BUILDING EXP - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 98 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 502-6900-669.27-21 EMPLOYEE RECRUITMENT - - - - 623 - - X 502-6900-669.28-01 TELEPHONE 21,000 38,510 31,790 33,682 - 1,000 1,000 X 502-6900-669.28-02 NATURAL GAS 370 1,314 1,281 340 - 1,000 - X 502-6900-669.28-03 ELECTRICAL ENERGY 376 3,567 8,847 9,380 1,052 2,500 3,000 X 502-6900-669.28-04 WATER - 1,328 1,787 1,543 227 - 2,500 X 502-6900-669.28-05 SEWER 90 372 381 - - 500 - X 502-6900-669.28-06 TRASH DISPOSAL 561 3,818 2,009 440 - 3,500 - X 502-6900-669.28-30 WHOLESALE BANDWITH - 13,896 80,436 67,908 53,911 68,000 75,000 X 502-7001-580.32-21 NEW BUILDINGS 25,657 712,576 196,035 - - - - X 502-7001-580.32-22 BUILDING REMODELING - - 60,596 697 6,914 25,086 10,000 X 502-7001-580.33-30 STATION EQUIPMENT - - - - - - 10,000 X 502-7001-580.33-31 FURNITURE/FIXTURES - - - - - - - X 502-7001-580.33-32 OFFICE EQUIPMENT - 74,826 11,678 - 210 0 - X 502-7001-580.33-33 DATA PROCESSING EQUIPMENT 201,505 - - - 29,734 724,920 500,000 X 502-7001-580.33-34 METERS 87,200 364,004 141,551 - - 25,000 50,000 X 502-7001-580.33-35 TRANSFORMERS 177,717 144,876 123,320 289,799 - 1 10,000 X 502-7001-580.33-36 COMMUNICATION EQUIPMENT 134,529 54,988 - 60,870 16,193 49,624 30,000 X 502-7001-580.33-37 LABORATORY EQUIPMENT - - - - - - - X 502-7001-580.33-38 SHOP EQUIPMENT - - - - - - - X 502-7001-580.33-39 STORES EQUIPMENT - - - - - - - X 502-7001-580.33-41 TOOLS 16,065 4,071 34,050 26,348 7,196 134,055 10,000 X 502-7001-580.33-98 OTHER EQUIPMENT 130,804 145,380 47,056 134,278 171,053 258,946 - X 502-7001-580.34-42 TRUCKS - 314,848 428,356 - 53,860 830,000 680,000 X 502-7001-580.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 502-7001-580.35-55 STREET LIGHTS 16,790 - - - 12,321 20,000 40,000 X 502-7001-580.35-56 POLES/TOWERS/FIXTURES - - - - - - - X 502-7001-580.35-57 POWER LINE CONSTRUCTION 312,000 15,145 398,714 316,027 390,191 1,101,230 950,246 X 502-7001-580.35-58 INACTIVE UNDERGROUND - - - - - - - X 502-7001-580.35-59 CUSTOMER SERVICE LINES 339,382 521,770 525,979 825,893 781,515 1,800,000 750,000 X 502-7001-580.35-62 UT SYSTEM MASTER PLAN - - - - - 50,000 - X 502-7001-580.35-66 FIBER OPTIC INSTALL 2,666,689 6,382,486 8,058,028 7,334,975 3,525,921 860,721 500,000 X 502-7001-580.37-01 SOFTWARE DEVELOPMENT 22,160 5,562 22,793 13,108 13,766 128,932 75,000 R 503-0000-333.00-00 FEDERAL GRANT (348,063) (97,309) (3,428) (47,164) (2,762,492) (7,210,000) - R 503-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 503-0000-334.20-00 OPERATING GRANT (24) - (571) - - - - R 503-0000-334.30-00 CAPITAL GRANTS - - - - - (1,000,000) - R 503-0000-334.40-00 STATE GOVERNMENT REVENUE / PRIVAT - - - - (195,353) - - R 503-0000-345.10-01 URBAN-RESIDENTIAL (1,865,058) (2,121,027) (2,155,971) (2,256,711) (2,195,218) (2,200,000) (2,200,000) R 503-0000-345.10-05 RURAL-RESIDENTIAL (1,201,696) (1,398,104) (1,414,416) (1,413,436) (1,405,881) (1,400,000) (1,400,000) R 503-0000-345.20-01 URBAN-COMMERCIAL (1,674,416) (1,706,072) (1,915,553) (2,032,068) (1,983,096) (1,900,000) (1,900,000) R 503-0000-345.20-05 RURAL-COMMERCIAL (375,731) (403,203) (469,518) (605,253) (644,802) (620,000) (620,000) R 503-0000-345.30-00 BULK WATER (217,598) (138,069) (150,203) (144,086) (152,228) (100,000) (100,000) R 503-0000-345.40-10 PARK ENTRANCE CHARGES - (121,856) (20,860) (20,839) (20,868) (21,000) (21,000) R 503-0000-349.35-00 FIELD WORK ORDERS (161,386) (11,698) - - - - - 2025 PROPOSED OPERATING BUDGET Page 99 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 503-0000-349.60-01 PLANT DEVELOPMENT FEE (378,830) (189,873) (376,859) (1,428,911) (472,064) (85,000) (100,000) R 503-0000-349.60-05 WATER RIGHTS (726,630) (469,754) (617,394) (575,352) (665,388) (105,000) (75,000) R 503-0000-349.70-01 MATERIALS (12,605) (6,790) (12,785) (5,615) (5,520) (2,500) (2,500) R 503-0000-349.70-05 METERS (22,628) (18,390) (32,980) (21,154) (15,447) (3,000) (5,000) R 503-0000-349.80-00 FIRE SERVICES (223) - - - - - - R 503-0000-361.00-00 INTEREST EARNINGS (221,134) (136,974) 11,490 (6,558) (709,594) (550,000) (550,000) R 503-0000-361.30-00 INTEREST EARNINGS / INTEREST ON LOA - - - (33,242) (32,768) - - R 503-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 503-0000-363.10-00 LAND - - - - - - - R 503-0000-365.19-00 NON-PROFIT/COMM FOUNDATIO - - - - - - - R 503-0000-380.20-00 OTHER (103,460) (50,757) (24,250) (170,275) (83,636) (20,000) (20,000) R 503-0000-380.20-05 FILING FEES (392) (132) (363) (330) (2,667) - - R 503-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 503-0000-380.40-00 GAIN/LOSS REVENUE 5,213 - 3,961 1,269,116 - - - R 503-0000-388.40-00 REVENUE BOND PROCEEDS - - - - - (10,364,760) - R 503-0000-388.70-00 CAPITAL LEASE PROCEEDS - - - - - - - R 503-0000-391.91-01 GENERAL - - - - - - - R 503-0000-391.96-12 INTERNAL SERVICE / FLEET SERVICE - - - (228,091) - - - R 503-0000-391.96-35 VEHICLE REPLACEMENT FUND - - - - - - - X 503-6100-520.28-07 PURCHASED WATER SUPPLY 105,523 146,014 125,029 88,828 101,681 125,000 140,000 X 503-6200-530.11-01 SUPERVISORS 12,523 13,037 14,294 13,951 19,832 52,220 54,443 X 503-6200-530.11-02 REGULAR STAFF 240,536 217,995 185,594 196,021 199,371 288,733 307,906 X 503-6200-530.11-04 STAFF OVERTIME 28,101 25,634 15,607 22,675 32,200 35,000 35,000 X 503-6200-530.13-01 CELL PHONE 3,326 2,936 2,236 2,651 2,279 2,006 3,236 X 503-6200-530.13-03 VEHICLE ALLOWANCE - 27 - - - - - X 503-6200-530.14-11 MEDICAL INSURANCE 45,900 39,285 31,621 36,229 36,696 88,905 82,976 X 503-6200-530.14-12 LIFE INSURANCE 473 405 321 380 357 1,146 1,146 X 503-6200-530.14-14 EMPLOYEE ASSISTANCE PROG 223 189 156 172 160 238 260 X 503-6200-530.14-15 DENTAL INSURANCE 3,428 3,140 2,697 2,105 1,880 3,764 3,568 X 503-6200-530.14-16 VISION INSURANCE 673 605 503 524 391 789 754 X 503-6200-530.14-17 MASA 366 306 265 294 - 477 477 X 503-6200-530.14-18 TELEPHONE DOC 201 175 145 166 179 247 247 X 503-6200-530.14-21 TAXES/FICA-MEDICARE 21,388 19,455 16,061 17,453 18,931 28,914 30,645 X 503-6200-530.14-32 RETIREMENT/PERA 37,798 34,968 29,489 33,226 36,517 57,827 61,290 X 503-6200-530.14-41 WORKERS' COMPENSATION 8,146 8,255 5,708 4,915 4,370 6,759 7,391 X 503-6200-530.14-59 OTHER BENEFITS - - - - - - - X 503-6200-530.21-02 LIABILITY 2,916 3,277 2,742 2,936 3,064 3,826 3,045 X 503-6200-530.22-14 LAB TESTING 28,291 26,045 32,852 35,032 43,471 44,280 49,000 X 503-6200-530.22-26 INSURANCE CLAIMS - - - - - - - X 503-6200-530.22-98 OTHER 767 921 1,229 1,421 1,380 1,500 1,500 X 503-6200-530.23-01 PUBLICATION FEES - - - - - 2,000 6,000 X 503-6200-530.25-02 BUILDINGS 28,038 41,775 17,606 79,536 166,012 130,000 90,000 X 503-6200-530.25-05 MACHINERY/TOOLS - 19 - 388 66 500 600 X 503-6200-530.25-08 LABORATORY 6,728 8,097 14,658 19,462 14,415 24,000 26,000 2025 PROPOSED OPERATING BUDGET Page 100 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 503-6200-530.25-15 GASB 62 MEMBRANE PURCHASE 100,000 90,000 90,000 90,000 76,500 50,000 50,000 X 503-6200-530.25-23 PUMP 577 - 3,514 4,450 11,791 25,000 152,500 X 503-6200-530.25-26 STORAGE TANK 8,000 - - - 10,633 25,000 50,000 X 503-6200-530.25-98 OTHER EQUIPMENT/MACHINERY 31,474 32,583 34,711 34,697 49,036 67,000 114,000 X 503-6200-530.26-01 OFFICE SUPPLIES 81 604 732 835 916 2,000 2,500 X 503-6200-530.26-02 POSTAGE 23 - - 51 75 5,000 5,000 X 503-6200-530.26-03 PRINTING/FORMS - - - - - 300 1,500 X 503-6200-530.26-04 FREIGHT/SHIPPING 120 493 173 272 2,052 1,000 1,000 X 503-6200-530.26-05 JANITORIAL 384 - 332 141 107 450 500 X 503-6200-530.26-06 SMALL TOOLS 607 482 937 1,639 2,286 2,000 2,500 X 503-6200-530.26-07 SMALL HARDWARE 1,956 2,579 1,601 3,077 4,021 5,000 5,500 X 503-6200-530.26-09 CHEMICAL 115,512 138,688 133,954 156,417 198,579 220,000 230,000 X 503-6200-530.26-14 LABORATORY 33,418 32,070 28,688 29,161 38,930 39,000 40,000 X 503-6200-530.26-34 METER - - 596 6,570 26,325 30,000 71,000 X 503-6200-530.26-40 PURIFICATION EQUIPMENT 18,820 37,324 37,973 55,517 43,666 70,000 95,000 X 503-6200-530.26-95 OTHER EQUIPMENT - 6 3,401 2,529 3,805 4,000 5,000 X 503-6200-530.27-15 - - - - - - - X 503-6200-530.27-21 EMPLOYEE RECRUITMENT - - 299 - 625 2,000 - X 503-6200-530.28-01 TELEPHONE 3,050 2,100 39 573 44 2,000 2,000 X 503-6200-530.28-02 NATURAL GAS 7,929 6,468 4,613 3,333 4,652 5,000 6,500 X 503-6200-530.28-03 ELECTRICAL ENERGY 60,377 62,478 61,559 69,097 63,982 76,000 76,000 X 503-6200-530.28-04 WATER 631 704 786 864 865 1,250 1,250 X 503-6200-530.28-05 SEWER 23,816 37,777 42,313 39,984 53,015 49,000 60,000 X 503-6200-530.28-11 PROPANE GAS 3,444 3,846 1,885 2,116 8,868 8,500 9,000 X 503-6300-540.11-01 SUPERVISORS 16,715 17,422 19,030 18,601 34,362 130,295 136,169 X 503-6300-540.11-02 REGULAR STAFF 589,440 708,248 677,473 663,209 690,360 988,593 1,029,445 X 503-6300-540.11-03 SEASONAL STAFF 124 - - - - 12,000 - X 503-6300-540.11-04 STAFF OVERTIME 73,039 76,240 59,299 76,526 120,333 80,000 80,000 X 503-6300-540.11-05 SEASONAL OVERTIME - - - - - - - X 503-6300-540.13-01 CELL PHONE 8,795 9,945 8,765 8,410 7,993 7,795 10,765 X 503-6300-540.13-03 VEHICLE ALLOWANCE - 81 - - - - - X 503-6300-540.14-11 MEDICAL INSURANCE 117,843 135,724 122,661 119,771 123,230 284,101 266,632 X 503-6300-540.14-12 LIFE INSURANCE 1,129 1,270 1,166 1,146 1,126 3,662 3,662 X 503-6300-540.14-14 EMPLOYEE ASSISTANCE PROG 542 606 544 510 519 761 832 X 503-6300-540.14-15 DENTAL INSURANCE 11,476 11,399 10,716 7,538 6,544 12,296 11,709 X 503-6300-540.14-16 VISION INSURANCE 1,948 1,989 1,826 1,673 1,577 2,825 2,825 X 503-6300-540.14-17 MASA 786 990 1,178 1,015 - 1,526 1,526 X 503-6300-540.14-18 TELEPHONE DOC 485 558 527 493 569 791 791 X 503-6300-540.14-21 TAXES/FICA-MEDICARE 51,753 60,672 59,329 57,069 63,993 93,230 96,113 X 503-6300-540.14-32 RETIREMENT/PERA 91,187 109,616 104,132 108,668 123,241 186,391 192,226 X 503-6300-540.14-41 WORKERS' COMPENSATION 18,372 22,523 20,187 14,996 14,334 21,362 22,868 X 503-6300-540.14-59 OTHER BENEFITS - - - - - - - X 503-6300-540.21-01 PROPERTY 2,191 2,150 3,235 3,375 2,791 3,624 4,482 X 503-6300-540.21-02 LIABILITY 6,977 6,482 5,076 5,434 8,537 17,503 9,616 2025 PROPOSED OPERATING BUDGET Page 101 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 503-6300-540.21-50 UNEMPLOYMENT - - 6,237 575 - - - X 503-6300-540.22-02 ENGINEERING 4,934 7,511 23,885 21,045 14,243 27,080 27,000 X 503-6300-540.22-24 GIS 47,053 63,724 47,612 37,218 33,676 61,572 65,000 X 503-6300-540.22-26 INSURANCE CLAIMS 10,000 5,000 4,266 9,526 (3,138) 12,000 12,000 X 503-6300-540.22-98 OTHER 2,637 16,353 22,770 4,847 4,013 15,000 15,000 X 503-6300-540.24-02 REAL PROPERTY 10,199 10,200 - - - 4,590 10,200 X 503-6300-540.24-03 LEASE - 6,800 7,400 - 600 8,415 8,415 X 503-6300-540.24-96 RENTALS / INTERFUND ALLOCATIONS - - - - 10,200 2,550 - X 503-6300-540.25-01 MAINTENANCE CONTRACTS 4,140 4,140 4,322 3,845 9,539 13,000 15,000 X 503-6300-540.25-02 BUILDINGS 2,942 241 7,575 13,427 181,450 43,000 43,000 X 503-6300-540.25-04 VEHICLE EQUIPMENT 712 1,192 5,427 7,757 1,422 25,000 25,000 X 503-6300-540.25-05 MACHINERY/TOOLS 142 151 922 4,883 3,968 3,800 4,000 X 503-6300-540.25-06 METERS 1,798 398 474 397 - 2,500 3,000 X 503-6300-540.25-09 VEHICLE REPAIRS-FLEET SHP 80,830 67,745 65,104 104,276 93,788 69,115 122,360 X 503-6300-540.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 37,370 39,000 40,000 X 503-6300-540.25-21 WATER SYSTEM 76,911 95,801 98,141 127,559 142,675 109,500 150,000 X 503-6300-540.25-22 WATER HYDRANT 3,577 - 18,866 3,975 9,199 12,000 20,000 X 503-6300-540.25-23 PUMP - - 1,957 3,524 4,024 14,000 14,000 X 503-6300-540.25-34 CUSTOMER SERVICE LINES 1,076 5,844 586 - 7,359 8,500 8,500 X 503-6300-540.25-44 FUTURE VEHICLE PURCHASE - - - - - 121,306 123,023 X 503-6300-540.25-95 FACILITY ALLOCATION - - - - - - 127,780 X 503-6300-540.25-98 OTHER EQUIPMENT/MACHINERY 32,545 25,284 21,698 11,144 12,705 19,000 19,000 X 503-6300-540.26-01 OFFICE SUPPLIES 1,662 2,506 3,519 2,335 3,946 4,300 5,000 X 503-6300-540.26-04 FREIGHT/SHIPPING 55 (13) 355 210 2,103 1,200 2,500 X 503-6300-540.26-05 JANITORIAL 496 426 473 452 363 1,000 1,000 X 503-6300-540.26-06 SMALL TOOLS 3,412 11,533 14,076 20,528 13,345 20,500 20,500 X 503-6300-540.26-07 SMALL HARDWARE 812 1,336 1,684 1,929 2,806 4,500 4,500 X 503-6300-540.26-08 LUMBER/PAINT 58 - 26 402 2,607 2,500 2,500 X 503-6300-540.26-13 MEDICAL - - 159 21 478 1,000 1,000 X 503-6300-540.26-17 CATERING/SPEC CIRCUMSTANC 1,594 1,339 2,117 1,446 3,188 2,500 5,000 X 503-6300-540.26-23 FURNITURE/FIXTURES - - 2,513 181 3,194 3,500 3,500 X 503-6300-540.26-25 ENERGY EFFICIENCY - - - - - - - X 503-6300-540.26-32 DATA PROCESSING SOFTWARE 4,056 3,887 3,867 6,758 4,425 9,500 15,000 X 503-6300-540.26-33 DATA PROCESSING EQUIPMENT 4,762 16,229 4,940 2,905 6,000 6,000 8,000 X 503-6300-540.26-34 METER 1,081 187 - 380 7,764 8,000 8,000 X 503-6300-540.26-39 FUEL & OIL 31,267 26,702 26,981 32,120 33,072 25,094 34,500 X 503-6300-540.26-42 OFFICE EQUIPMENT - - 2,129 3,230 5,023 4,500 4,500 X 503-6300-540.26-46 COMMUNICATION EQUIPMENT - - 3,395 (209) 8,848 12,000 12,000 X 503-6300-540.26-48 SHOP EQUIPMENT - 125 446 475 1,085 1,500 1,500 X 503-6300-540.26-95 OTHER EQUIPMENT 2,043 998 477 4,894 10,240 8,000 8,000 X 503-6300-540.27-01 PERSONAL SAFETY EQUIPMENT 3,555 5,410 7,919 12,270 13,371 26,500 26,500 X 503-6300-540.27-15 TEAM BUILDING EXP - - 11 - - - - X 503-6300-540.27-21 EMPLOYEE RECRUITMENT - - - - 1,875 4,000 2,100 X 503-6300-540.28-01 TELEPHONE 4,051 5,759 7,814 8,060 2,964 6,500 - 2025 PROPOSED OPERATING BUDGET Page 102 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 503-6300-540.28-02 NATURAL GAS 2,668 2,907 3,066 5,607 4,773 8,700 6,500 X 503-6300-540.28-03 ELECTRICAL ENERGY 26,612 22,452 24,042 24,122 31,106 31,000 33,000 X 503-6300-540.28-04 WATER 1,057 1,103 2,143 2,354 2,606 2,500 3,500 X 503-6300-540.28-05 SEWER 68 2,039 1,860 2,265 8,949 10,000 9,400 X 503-6300-540.28-06 TRASH DISPOSAL 1,957 2,248 2,795 4,663 3,702 3,700 3,700 X 503-6300-540.29-25 PROMOTION - - 150 - - - - X 503-6300-540.29-90 SHORT/OVER INVENTORY ACCT 126,796 - (18,269) - - - - X 503-6400-550.11-01 SUPERVISORS 36,522 38,185 41,395 40,679 48,342 61,999 73,171 X 503-6400-550.11-02 REGULAR STAFF 77,653 110,430 103,184 110,820 119,189 133,796 143,097 X 503-6400-550.11-03 SEASONAL STAFF - - - - - - - X 503-6400-550.11-04 STAFF OVERTIME 4,297 5,153 6,370 4,699 3,969 8,000 8,000 X 503-6400-550.11-05 SEASONAL OVERTIME - - - - - - - X 503-6400-550.13-01 CELL PHONE 108 528 408 408 430 408 408 X 503-6400-550.13-03 VEHICLE ALLOWANCE - - - - - - - X 503-6400-550.14-11 MEDICAL INSURANCE 23,530 38,775 32,442 31,786 32,610 43,569 48,151 X 503-6400-550.14-12 LIFE INSURANCE 204 301 254 290 314 774 789 X 503-6400-550.14-14 EMPLOYEE ASSISTANCE PROG 122 164 125 145 143 161 179 X 503-6400-550.14-15 DENTAL INSURANCE 1,855 3,042 2,785 2,184 1,857 1,912 2,375 X 503-6400-550.14-16 VISION INSURANCE 343 555 493 497 438 459 507 X 503-6400-550.14-17 MASA 352 116 210 190 - 322 329 X 503-6400-550.14-18 TELEPHONE DOC 102 152 119 140 156 167 170 X 503-6400-550.14-21 TAXES/FICA-MEDICARE 8,772 11,205 11,073 11,466 12,709 15,326 17,188 X 503-6400-550.14-32 RETIREMENT/PERA 15,910 20,974 21,025 22,409 25,052 29,981 34,375 X 503-6400-550.14-41 WORKERS' COMPENSATION 834 1,995 1,671 1,504 1,671 1,210 1,380 X 503-6400-550.14-59 OTHER BENEFITS - - - - - - - x 503-6400-550.14-99 SALARY CAPITAL CONTRA ACT (70) - - - - (44,001) (55,009) X 503-6400-550.21-02 LIABILITY 769 1,424 646 692 1,124 1,404 903 X 503-6400-550.21-50 UNEMPLOYMENT - - - - - - - X 503-6400-550.22-09 INFO TECHNOLOGY SERVICES - - - - - - - X 503-6400-550.22-10 BANK FEES - - 3,022 15,600 24,409 45,000 47,000 X 503-6400-550.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 503-6400-550.22-96 PROF. SERVICES/FEES / INTERFUND ALLO - - - 34,000 37,000 34,000 34,000 X 503-6400-550.22-98 OTHER 44,753 40,322 40,919 933 552 3,000 3,500 X 503-6400-550.25-95 FACILITY ALLOCATION - - - - - - - X 503-6400-550.26-01 OFFICE SUPPLIES - - 100 - - 500 - X 503-6400-550.26-02 POSTAGE 20,458 19,781 19,763 21,815 23,887 24,000 25,000 X 503-6400-550.26-03 PRINTING/FORMS 1,463 1,000 2,156 2,198 6,527 5,000 4,000 X 503-6400-550.26-04 FREIGHT/SHIPPING 183 - - - - - - X 503-6400-550.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 503-6400-550.26-32 DATA PROCESSING SOFTWARE - - - 1,000 - - - X 503-6400-550.26-33 DATA PROCESSING - - - - - - - X 503-6400-550.26-34 METER 4,828 (1,572) 6,463 - 11,937 3,000 3,000 X 503-6400-550.26-42 OFFICE EQUIPMENT - - - - - - - X 503-6400-550.27-04 EDUCATION/TRAINING - - - 858 - 1,500 1,500 2025 PROPOSED OPERATING BUDGET Page 103 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 503-6400-550.27-15 TEAM BUILDING EXP - - - - - - - X 503-6400-550.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 503-6400-550.29-07 UNCOLLECTIBLE ACCOUNTS 2,056 977 390 1,158 (63) 1,000 1,000 X 503-6500-560.11-01 SUPERVISORS 132,509 153,724 169,568 197,391 214,288 147,135 121,241 X 503-6500-560.11-02 REGULAR STAFF 109,386 120,716 134,074 148,112 242,395 341,878 364,061 X 503-6500-560.11-04 STAFF OVERTIME 1,847 1,815 1,446 1,103 1,154 3,000 3,000 X 503-6500-560.13-01 CELL PHONE 1,095 1,228 1,297 1,349 2,346 1,842 2,304 X 503-6500-560.13-03 VEHICLE ALLOWANCE - 220 240 240 240 - 240 X 503-6500-560.14-11 MEDICAL INSURANCE 36,040 39,716 41,642 46,079 63,558 79,096 68,091 X 503-6500-560.14-12 LIFE INSURANCE 345 385 398 448 547 1,206 1,164 X 503-6500-560.14-14 EMPLOYEE ASSISTANCE PROG 136 153 173 196 238 251 265 X 503-6500-560.14-15 DENTAL INSURANCE 3,073 3,681 4,029 3,454 4,328 4,810 3,839 X 503-6500-560.14-16 VISION INSURANCE 545 657 710 775 957 1,075 1,033 X 503-6500-560.14-17 MASA 227 233 336 406 - 503 485 X 503-6500-560.14-18 TELEPHONE DOC 132 155 168 190 260 260 251 X 503-6500-560.14-21 TAXES/FICA-MEDICARE 18,018 20,042 22,385 25,454 33,859 37,779 37,550 X 503-6500-560.14-31 RETIREMENT/ICMA 401(A)2,688 2,120 2,403 2,562 3,014 3,159 3,578 X 503-6500-560.14-32 RETIREMENT/PERA 30,333 36,302 40,196 47,744 65,068 55,187 53,168 X 503-6500-560.14-35 RETIREMENT/ F.P.P.A - - - - - - - X 503-6500-560.14-41 WORKERS' COMPENSATION 3,027 3,238 3,668 3,786 5,964 4,466 4,346 X 503-6500-560.14-59 OTHER BENEFITS - - - - - - - X 503-6500-560.21-01 PROPERTY 30,390 35,154 33,982 35,450 49,949 61,568 73,883 X 503-6500-560.21-02 LIABILITY 1,872 2,378 4,731 5,721 7,661 4,332 3,481 X 503-6500-560.22-01 AUDITING 11,500 14,814 13,675 11,538 11,950 13,500 17,500 X 503-6500-560.22-02 ENGINEERING - - 598 1,320 18,971 320,000 320,000 X 503-6500-560.22-06 MEDICAL 200 800 125 700 245 500 500 X 503-6500-560.22-07 RECORDING FEES 448 249 363 630 198 155 155 X 503-6500-560.22-08 LEGAL 23,125 18,559 25,444 8,468 7,809 25,000 10,000 X 503-6500-560.22-09 INFO TECHNOLOGY SERVICES 67,789 89,482 176,347 87,551 87,566 87,566 107,540 X 503-6500-560.22-10 BANK SERVICE 2,979 2,533 1,867 1,870 1,728 1,500 2,000 X 503-6500-560.22-24 GIS 350 - - - - - - X 503-6500-560.22-33 DATA PROCESSING - - - - - - - X 503-6500-560.22-89 UTILITY FINANCIAL STUDIES 46,000 16,663 1,738 - - - - X 503-6500-560.22-98 OTHER 756 1,702 1,292 4,340 11,025 12,537 13,000 X 503-6500-560.23-01 PUBLICATION FEES - 1,701 - 897 884 750 1,000 X 503-6500-560.24-02 REAL PROPERTY 45,587 45,394 6,322 443 457 - - X 503-6500-560.24-03 LEASE - - - - - - - X 503-6500-560.24-96 RENTALS / INTERFUND ALLOCATIONS - - - 5,728 5,728 5,728 5,728 X 503-6500-560.25-01 MAINTENANCE CONTRACTS 29,580 26,583 29,852 50,594 65,261 80,829 85,500 X 503-6500-560.25-11 JANITORIAL SERVICES - - - - - - - X 503-6500-560.25-95 FACILITY ALLOCATION - - - - - - - X 503-6500-560.26-01 OFFICE SUPPLIES 1,784 2,609 2,538 1,945 1,925 1,700 1,700 X 503-6500-560.26-02 POSTAGE 453 565 (19) (10) 1,573 1,000 1,000 X 503-6500-560.26-03 PRINTING/FORMS 876 10 268 340 336 1,000 1,000 2025 PROPOSED OPERATING BUDGET Page 104 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 503-6500-560.26-13 MEDICAL 1,090 1,841 1,283 1,282 2,264 1,400 1,400 X 503-6500-560.26-17 CATERING/SPEC CIRCUMSTANC 2,768 2,013 3,565 2,860 4,290 4,000 4,500 X 503-6500-560.26-42 OFFICE EQUIPMENT 787 - 972 595 647 1,000 1,000 X 503-6500-560.26-46 COMMUNICATION EQUIPMENT - - - - 35 - - X 503-6500-560.26-67 MATERIALS AND SUPPLIES / EMPLOYEE D - - - - - - - X 503-6500-560.27-02 UNIFORM ALLOWANCE 11,090 12,384 8,982 10,583 14,164 10,800 16,200 X 503-6500-560.27-04 EDUCATION/TRAINING 18,959 13,829 17,663 16,159 17,619 46,300 46,300 X 503-6500-560.27-05 MEMBER DUES/SUBSCRIPTIONS 10,803 10,759 7,021 16,445 15,617 18,095 20,340 X 503-6500-560.27-06 EMPLOYEE RECOGNITION 1,404 1,306 805 1,959 2,180 1,440 1,440 X 503-6500-560.27-07 MILEAGE REIMBURSEMENT 38 339 - - 55 750 750 X 503-6500-560.27-11 EMPLOYEE HOME OWNERSHIP - 13,333 - - - 19,800 19,800 X 503-6500-560.27-15 TEAM BUILDING EXP - - - - - - - X 503-6500-560.27-21 EMPLOYEE RECRUITMENT 249 299 250 - - - - X 503-6500-560.28-01 TELEPHONE - - 509 - 273 - - X 503-6500-560.29-08 PAYMENT IN LIEU OF TAXES 11,053 6,919 7,380 7,020 7,908 7,789 9,252 X 503-6500-560.29-10 FRANCHISE FEES 103,120 109,901 110,004 99,000 117,000 117,000 123,000 X 503-6500-560.91-28 HOUSING - - - - - - - X 503-6600-491.90-01 GENERAL 149,042 138,536 132,000 124,752 141,876 127,000 120,000 X 503-6600-491.90-04 COMMUNITY REINVESTMENT - - - - - - - X 503-6600-491.90-06 MEDICAL INSURANCE - - - - - - - X 503-6600-491.90-35 VEHICLE REPLACEMENT - - - - - - - X 503-6700-470.22-10 BANK SERVICE - - - - - - - X 503-6700-470.29-67 AMORT EXP/BOND ISSUE COST - 23,000 - 50,000 - - - X 503-6700-470.41-01 PRINCIPAL ON BONDS - - - - - 320,319 406,953 X 503-6700-470.41-02 INTEREST ON BONDS 104,217 103,945 106,113 99,282 119,375 114,217 165,083 X 503-6700-470.41-05 PRINCIPAL/CAPITAL LEASE - - - - - 2,533 1,279 X 503-6700-470.41-06 INTEREST/CAPITAL LEASE 675 568 468 362 250 241 123 X 503-7000-580.31-11 LAND 109,938 - - - - 400,000 35,000 X 503-7000-580.32-22 BUILDING REMODELING 226,907 2,413,420 297,884 7,061 41,987 2,726,286 2,575,000 X 503-7000-580.33-30 STATION EQUIPMENT - - - - - - 615,000 X 503-7000-580.33-31 FURNITURE/FIXTURES - 19,685 32,228 - - - - X 503-7000-580.33-32 OFFICE EQUIPMENT - - 6,277 - - - - X 503-7000-580.33-33 DATA PROCESSING EQUIPMENT - - - - 15,537 373,224 45,000 X 503-7000-580.33-34 METERS 33,543 131,644 71,504 94,328 38,701 65,362 25,000 X 503-7000-580.33-36 COMMUNICATION EQUIPMENT 15,579 39,577 241,709 94,422 5,670 100,000 - X 503-7000-580.33-37 LABORATORY EQUIPMENT - 6,509 - 15,761 - 90,000 40,000 X 503-7000-580.33-38 SHOP EQUIPMENT - - - - - 200,000 - X 503-7000-580.33-40 PURIFICATION EQUIPMENT 22,140 - - 19,140 18,900 - 40,000 X 503-7000-580.33-41 TOOLS - - 21,650 19,529 - - - X 503-7000-580.33-42 HYDRANTS - - - - - 30,000 - X 503-7000-580.33-98 OTHER EQUIPMENT - 21,047 - 91,318 113,532 50,711 - X 503-7000-580.34-42 TRUCKS 145,766 89,861 210,370 51,451 119,924 195,120 85,000 X 503-7000-580.34-98 OTHER MACHINERY/EQUIPMENT 6,500 6,500 - - - - 25,000 X 503-7000-580.35-54 WATER SYSTEM 1,416,851 560,749 137,176 672,044 7,455,232 17,549,549 - 2025 PROPOSED OPERATING BUDGET Page 105 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 503-7000-580.35-62 UT SYSTEM MASTER PLAN - - 29,850 36,488 162,923 419,613 - X 503-7000-580.37-01 SOFTWARE DEVELOPMENT 52,660 3,095 8,996 6,662 7,648 5,735 - X 503-7000-580.37-10 WATER RIGHTS 36,043 5,122 - - - - - R 505-0000-322.45-00 WORKFORCE HOUSING IMPACT FEE - - - - (723,890) (720,610) (720,000) R 505-0000-361.00-00 INTEREST EARNINGS - - - - (18,699) (30,000) (32,000) R 505-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 505-0000-380.20-00 OTHER - - - - - - - R 505-0000-391.91-01 GENERAL - - - - - - - R 505-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - x 505-1946-419.22-08 LEGAL - - - - - - - X 505-1946-419.22-98 OTHER - - - - - - - X 505-1946-419.29-80 WORKFORCE HSNG ASSISTANCE - - - - - 1,457,000 752,000 x 505-1946-419.90-01 GENERAL - - - - - - - R 606-0000-341.80-00 INS. STOP LOSS (944,889) (887,817) (807,404) (1,049,193) (334,613) (400,000) (400,000) R 606-0000-361.00-00 INTEREST EARNINGS (35,806) (22,987) 2,967 (2,640) (104,311) (100,000) (100,000) R 606-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 606-0000-380.20-00 OTHER (4,757) (846) (405) - (1,896) - - R 606-0000-380.20-60 INSURANCE PREMIUMS (2,455,150) (2,662,988) (2,602,068) (2,706,144) (3,090,860) (3,878,252) (3,938,676) R 606-0000-391.91-01 GENERAL - - - - - - - R 606-0000-391.92-20 OPEN SPACE - - - - - - - R 606-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 606-0000-391.95-02 LIGHT AND POWER - - - - - - - R 606-0000-391.95-03 WATER - - - - - - - R 606-0000-391.96-12 FLEET SERVICE - - - - - - - R 606-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - X 606-4200-635.14-60 POST EMPLOYMENT INSURANCE - - - - - - - X 606-4200-635.14-65 OTHER POSTEMPLOYMENT BENF - - - - - - - X 606-4200-635.14-70 EMERGENCY CARE SERVICES - - - - - - - X 606-4200-635.22-08 LEGAL - - - - - - - X 606-4200-635.22-28 BENEFIT CONSULTANT FEE - - - - - - - X 606-4200-635.22-29 BENEFIT ADMIN FEE 1,003,913 1,154,997 1,190,015 1,287,691 1,432,112 1,600,000 1,680,000 X 606-4200-635.22-75 WELLNESS PROGRAM EXPENSE 3,240 2,760 4,443 5,215 4,130 10,000 10,000 X 606-4200-635.22-90 ACTUARIAL STUDY - - - - - - - X 606-4200-635.22-98 OTHER 593 653 759 735 839 - - X 606-4200-635.29-11 HEALTH BENEFIT PAYMENT 1,628,662 2,143,375 2,069,913 3,081,738 2,005,122 2,700,000 3,100,000 X 606-4200-635.29-21 PREMIUM HOLIDAY 254 - - - - - - X 606-4200-635.60-01 CONTING-MED INS - - - - - - - X 606-9000-491.90-01 GENERAL - - - - - - - R 612-0000-333.00-00 FEDERAL GRANT - - - (34,608) (5,808) (521,351) - R 612-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 612-0000-334.20-00 OPERATING GRANT (10) - - - - (36,000) - R 612-0000-334.30-00 STATE GOVERNMENT REVENUE / CAPITA - - - - - - - R 612-0000-346.10-00 VEHICLE LABOR (408,414) (282,930) (502,504) (457,446) (734,387) (622,476) (781,585) R 612-0000-346.20-00 VEHICLE OVERHEAD (97,578) (78,201) (115,412) (104,500) (104,500) (136,641) (171,568) 2025 PROPOSED OPERATING BUDGET Page 106 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 612-0000-361.00-00 INTEREST EARNINGS (7,321) (4,138) 340 (1,953) (37,481) (20,000) (25,000) R 612-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 612-0000-380.20-00 OTHER (580) - - (6,454) (203) - - R 612-0000-380.30-00 SALES OF FIXED ASSETS (7,750) 30 - - - - - R 612-0000-380.40-00 GAIN/LOSS REVENUE - - - - - - - R 612-0000-391.91-01 GENERAL - - - (135,000) - - - X 612-4300-610.11-01 SUPERVISORS 12,850 6,983 7,241 14,816 47,645 50,313 57,402 X 612-4300-610.11-02 REGULAR STAFF 230,059 196,688 241,659 277,437 368,282 406,831 455,061 X 612-4300-610.11-03 SEASONAL STAFF - - - - - - - X 612-4300-610.11-04 STAFF OVERTIME 3,484 6,028 4,448 2,081 1,125 5,000 5,000 X 612-4300-610.11-05 SEASONAL OVERTIME - - - - - - - X 612-4300-610.13-01 CELL PHONE 1,382 2,058 2,294 2,448 4,296 3,576 3,624 X 612-4300-610.13-03 VEHICLE ALLOWANCE - - - - - - - X 612-4300-610.14-11 MEDICAL INSURANCE 41,206 38,414 42,991 46,491 46,379 55,829 79,170 X 612-4300-610.14-12 LIFE INSURANCE 397 335 405 438 640 1,412 1,426 X 612-4300-610.14-14 EMPLOYEE ASSISTANCE PROG 161 134 183 191 283 293 324 X 612-4300-610.14-15 DENTAL INSURANCE 2,918 2,619 2,911 2,459 2,706 2,797 3,639 X 612-4300-610.14-16 VISION INSURANCE 565 499 562 599 675 708 804 X 612-4300-610.14-17 MASA 261 247 269 244 - 589 594 X 612-4300-610.14-18 TELEPHONE DOC 145 124 178 186 265 305 308 X 612-4300-610.14-21 TAXES/FICA-MEDICARE 18,594 15,869 19,344 22,439 31,674 35,628 39,863 X 612-4300-610.14-31 RETIREMENT/ICMA 401(A)1,815 979 1,033 1,085 1,232 - - X 612-4300-610.14-32 RETIREMENT/PERA 31,701 28,087 34,729 42,093 60,317 57,791 64,309 X 612-4300-610.14-41 WORKERS' COMPENSATION 10,695 10,029 10,207 9,297 12,185 14,389 15,967 X 612-4300-610.14-59 OTHER BENEFITS - - - - - - - X 612-4300-610.21-01 PROPERTY 422 477 448 467 525 683 1,031 X 612-4300-610.21-02 LIABILITY 1,310 1,458 2,393 2,562 1,835 2,336 2,562 X 612-4300-610.21-50 UNEMPLOYMENT - - - - - - - X 612-4300-610.22-06 MEDICAL 200 200 100 200 126 400 400 X 612-4300-610.22-09 INFO TECHNOLOGY SERVICES 9,039 12,783 11,969 11,420 11,422 15,274 18,703 X 612-4300-610.22-10 BANK SERVICE - - - - - - - X 612-4300-610.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 612-4300-610.22-98 OTHER 724 1,135 858 1,278 1,981 41,600 1,600 X 612-4300-610.23-01 PUBLICATION FEES - 439 - - - 100 200 X 612-4300-610.24-02 REAL PROPERTY 83 - 96 99 101 - - X 612-4300-610.25-01 MAINTENANCE CONTRACTS 669 3,547 574 1,198 2,377 5,868 6,403 X 612-4300-610.25-02 BUILDINGS - - - 3,608 1,367 5,200 5,200 X 612-4300-610.25-03 FURNITURE/FIXTURES 462 29 292 4,684 4,735 4,684 1,100 X 612-4300-610.25-04 VEHICLE EQUIPMENT 189 194 3,738 - - 2,000 2,000 X 612-4300-610.25-05 MACHINERY/TOOLS 3,150 2,909 2,022 3,628 3,957 4,200 4,200 X 612-4300-610.25-09 VEHICLE REPAIRS-FLEET SHP 4,929 5,598 36,025 1,533 3,629 - - X 612-4300-610.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 6,349 7,000 7,572 X 612-4300-610.25-44 FUTURE VEHICLE PURCHASE 6,200 10,253 6,200 10,253 10,253 10,253 14,651 X 612-4300-610.25-95 FACILITY ALLOCATION - - - - - - 65,169 2025 PROPOSED OPERATING BUDGET Page 107 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 612-4300-610.26-01 OFFICE SUPPLIES 1,232 298 109 456 624 2,850 2,850 X 612-4300-610.26-04 FREIGHT/SHIPPING - - - 14 31 550 550 X 612-4300-610.26-06 SMALL TOOLS 549 - 1,800 105 1,491 3,200 5,800 X 612-4300-610.26-13 MEDICAL 947 1,047 541 1,076 936 800 800 X 612-4300-610.26-17 CATERING/SPEC CIRCUMSTANC - - - - 780 750 750 X 612-4300-610.26-23 FURNITURE/FIXTURES - - 84 28 97 1,500 1,500 X 612-4300-610.26-31 SHOP SUPPLIES - - 159 - 1,441 3,200 3,200 X 612-4300-610.26-33 DATA PROCESSING EQUIPMENT 3,275 - - - 998 3,000 - X 612-4300-610.26-39 FUEL & OIL 960 873 1,075 889 1,691 2,000 3,000 X 612-4300-610.26-48 SHOP EQUIPMENT 1,558 4,810 4,044 4,920 10,350 7,000 8,000 X 612-4300-610.27-01 PERSONAL SAFETY EQUIPMENT 3,617 4,100 3,340 3,568 5,981 8,440 8,440 X 612-4300-610.27-02 UNIFORM ALLOWANCE 672 489 757 1,348 1,041 2,000 2,000 X 612-4300-610.27-04 EDUCATION/TRAINING 947 - 1,674 2,236 8,073 13,600 13,600 X 612-4300-610.27-05 MEMBER DUES/SUBSCRIPTIONS 49 769 1,798 594 - 680 1,200 X 612-4300-610.27-06 EMPLOYEE RECOGNITION 242 300 232 323 544 400 400 X 612-4300-610.27-07 MILEAGE REIMBURSEMENT 1,262 262 654 998 202 1,500 1,500 X 612-4300-610.27-15 TEAM BUILDING EXP - - - - - 500 500 X 612-4300-610.27-21 EMPLOYEE RECRUITMENT - 275 - 28 - 2,000 2,000 X 612-4300-610.28-01 TELEPHONE - - - - - 600 600 X 612-4300-610.28-02 NATURAL GAS - - 3,217 6,094 5,469 6,000 6,000 X 612-4300-610.28-03 ELECTRICAL ENERGY 2,154 2,388 1,320 2,386 3,076 3,100 3,100 X 612-4300-610.28-04 WATER 367 398 744 603 765 652 800 X 612-4300-610.28-05 SEWER - - 628 335 688 465 750 X 612-4300-610.28-06 TRASH DISPOSAL - - 2,214 2,989 2,926 2,500 3,200 X 612-4300-610.29-90 SHORT/OVER INVENTORY ACCT 8,422 - 1,907 (979) - - - X 612-4300-610.29-96 FLEET CLEARING ACCOUNT - - - - - - - X 612-4300-610.60-01 CONTINGENCIES - - - - - - - X 612-7000-610.32-21 BUILDING ACQUISITION - - - - - - - X 612-7000-610.32-22 BUILDING REMODELING - - 75,509 60,888 142,347 638,966 - X 612-7000-610.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 612-7000-610.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 612-7000-610.33-41 TOOLS 7,575 - - - - - - X 612-7000-610.33-98 OTHER EQUIPMENT 8,102 - - - - - - X 612-7000-610.34-42 TRUCKS - - - - - 6,500 - X 612-7000-610.34-43 HEAVY EQUIPMENT - - - - - - - X 612-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 612-9000-491.90-35 VEHICLE REPLACEMENT - - - - - - - X 612-9000-491.95-03 WATER FUND - - - 228,091 - - - X 612-9000-491.96-12 FLEET MAINT FUND - - - - - - - X 612-9000-491-95-03 WATER FUND - - - - - - - R 625-0000-333.00-00 FEDERAL GRANT (5) - - - - - - R 625-0000-333.20-00 COVID-19 SS CREDIT - - - - - - - R 625-0000-334.20-00 OPERATING GRANT 12 (5,000) (15,691) - - - - R 625-0000-341.22-09 INFO TECHNOLOGY SERVICES (822,509) (873,514) (929,614) (913,574) (913,730) (939,367) (1,164,233) 2025 PROPOSED OPERATING BUDGET Page 108 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 625-0000-341.25-01 PHONE MAINTENANCE FEES (19,061) (22,582) (23,628) (24,700) (26,849) (19,241) (19,250) R 625-0000-341.40-00 SALE MAPS & PUBLICATIONS - - - - - - - R 625-0000-361.00-00 INTEREST EARNINGS (6,751) (3,815) 314 (1,848) (34,632) (28,000) (30,000) R 625-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 625-0000-380.20-00 OTHER (1,847) (1,891) (1,615) (1,500) (2,831) - - R 625-0000-380.20-50 FIBEROPTIC LEASE - - - - - - - R 625-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 625-0000-391.91-01 GENERAL - - - - - - - R 625-0000-391.92-07 MUSEUM - - - - - - - R 625-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 625-0000-391.95-02 LIGHT AND POWER - - - - - - - R 625-0000-391.95-03 WATER - - - - - - - R 625-0000-391.96-12 FLEET SERVICE - - - - - - - R 625-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - X 625-2500-425.11-01 SUPERVISORS 6,965 7,259 7,929 7,750 8,378 159,134 175,098 X 625-2500-425.11-02 REGULAR STAFF 343,327 267,060 349,706 342,604 373,100 302,632 300,664 X 625-2500-425.11-03 SEASONAL STAFF - - - - - - - X 625-2500-425.11-04 STAFF OVERTIME 45,949 41,300 26,005 29,061 23,958 35,000 35,000 X 625-2500-425.11-05 SEASONAL OVERTIME - - - - - - - X 625-2500-425.13-01 CELL PHONE 4,688 3,728 4,288 4,208 4,208 4,036 5,078 X 625-2500-425.13-03 VEHICLE ALLOWANCE - - - - - - - X 625-2500-425.14-11 MEDICAL INSURANCE 65,161 67,466 42,645 40,771 54,583 81,904 97,644 X 625-2500-425.14-12 LIFE INSURANCE 543 462 494 518 563 1,374 1,397 X 625-2500-425.14-14 EMPLOYEE ASSISTANCE PROG 268 213 245 240 240 285 317 X 625-2500-425.14-15 DENTAL INSURANCE 4,541 4,071 4,237 3,399 2,716 3,408 4,692 X 625-2500-425.14-16 VISION INSURANCE 823 741 761 797 660 809 1,056 X 625-2500-425.14-17 MASA 382 364 404 364 - 573 582 X 625-2500-425.14-18 TELEPHONE DOC 241 198 234 221 233 297 302 X 625-2500-425.14-21 TAXES/FICA-MEDICARE 29,618 23,260 29,674 28,696 30,421 38,285 39,462 X 625-2500-425.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 625-2500-425.14-32 RETIREMENT/PERA 52,700 42,121 54,334 55,573 60,405 62,388 63,882 X 625-2500-425.14-41 WORKERS' COMPENSATION 514 523 2,023 552 558 476 498 X 625-2500-425.14-59 OTHER BENEFITS - - - - - - - X 625-2500-425.21-01 PROPERTY 2,383 2,756 2,517 2,626 2,704 3,511 4,261 X 625-2500-425.21-02 LIABILITY 1,950 2,157 3,365 3,602 2,614 3,265 3,061 X 625-2500-425.21-50 UNEMPLOYMENT - - 649 - - - - X 625-2500-425.22-02 ENGINEERING - - - - - - - X 625-2500-425.22-08 LEGAL - - - - - - - X 625-2500-425.22-13 CONTRACT/SKILLED SERVICES 1,200 2,500 - 2,100 4,000 4,500 4,500 X 625-2500-425.22-24 GIS - 353 - - - 500 - X 625-2500-425.22-33 DATA PROCESSING - - - - - - - X 625-2500-425.22-85 SPECIAL PROJECTS - - - - - - - X 625-2500-425.22-98 OTHER 2,360 7,077 2,689 13,304 10,751 12,000 12,000 X 625-2500-425.23-01 PUBLICATION FEES - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 109 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 625-2500-425.24-01 EQUIPMENT - - - - - - - X 625-2500-425.25-01 MAINTENANCE CONTRACTS 107,784 115,794 129,932 154,165 175,239 188,021 185,750 X 625-2500-425.25-02 BUILDINGS - - - - - - - X 625-2500-425.25-03 FURNITURE/FIXTURES - - - - - - - X 625-2500-425.25-04 VEHICLE EQUIPMENT - - - - 6 - - X 625-2500-425.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - 6,793 X 625-2500-425.25-10 PARTS/MATERIAL-FLEET SHOP - - - - 877 - - X 625-2500-425.25-36 NETWORK EQUIPMENT 219 815 1,587 2,850 2,764 3,000 3,000 X 625-2500-425.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 625-2500-425.25-95 FACILITY ALLOCATION - - - - - - 89,147 X 625-2500-425.25-98 OTHER EQUIPMENT/MACHINERY 426 - 2,139 - 780 2,000 2,000 X 625-2500-425.26-01 OFFICE SUPPLIES 690 875 661 492 739 1,000 1,000 X 625-2500-425.26-04 FREIGHT/SHIPPING - - - 45 77 250 250 X 625-2500-425.26-17 CATERING/SPEC CIRCUMSTANC 25 - - 414 96 - - X 625-2500-425.26-23 FURNITURE/FIXTURES 1,752 123 744 469 200 1,000 1,000 X 625-2500-425.26-32 DATA PROCESSING SOFTWARE 3,244 9,446 4,821 1,842 3,679 5,000 5,000 X 625-2500-425.26-33 DATA PROCESSING EQUIPMENT 10,476 14,062 26,603 16,086 95,543 96,700 96,700 X 625-2500-425.26-35 DATA PROCESSING 4,919 7,823 8,710 2,932 8,414 5,000 5,000 X 625-2500-425.26-39 FUEL & OIL - - - - 84 - - X 625-2500-425.26-42 OFFICE EQUIPMENT 151 - 941 1,129 732 1,000 1,000 X 625-2500-425.26-43 HEAVY EQUIPMENT - - - - - - - X 625-2500-425.26-46 COMMUNICATION EQUIPMENT 5,123 4,467 23,123 3,042 11,531 10,600 10,600 X 625-2500-425.26-95 OTHER EQUIPMENT 15,194 - 143 - - - - X 625-2500-425.27-02 UNIFORM ALLOWANCE 225 - 217 - 374 500 500 X 625-2500-425.27-04 EDUCATION/TRAINING 4,890 6,757 4,619 2,003 2,472 6,000 6,000 X 625-2500-425.27-05 MEMBER DUES/SUBSCRIPTIONS - (18) - - - 50 - X 625-2500-425.27-06 EMPLOYEE RECOGNITION 392 222 425 79 615 700 700 X 625-2500-425.27-07 MILEAGE REIMBURSEMENT 56 - - - - 300 300 X 625-2500-425.27-15 TEAM BUILDING EXP - - - - - - - X 625-2500-425.27-21 EMPLOYEE RECRUITMENT - - 5,414 - - - - X 625-2500-425.28-01 TELEPHONE 20,095 20,037 17,444 17,492 19,187 20,000 20,000 X 625-2500-425.33-32 OFFICE EQUIPMENT - - - - - - - X 625-2500-425.33-33 DATA PROCESSING EQUIPMENT - - - - - 105,000 - X 625-2500-425.33-36 COMMUNICATION EQUIPMENT - - - - - 30,000 - X 625-2500-425.33-98 OTHER EQUIPMENT 80,200 55,393 61,500 6,942 155,943 32,128 120,000 X 625-2500-425.37-01 SOFTWARE DEVELOPMENT - - - - - - - X 625-9000-491.90-06 MEDICAL INSURANCE - - - - - - - X 625-9000-491.95-02 LIGHT & POWER FUND - - - - - - - R 635-0000-341.25-44 FUTURE VEHICLE PURCHASE (455,898) (478,139) (517,006) (646,558) (675,677) (627,508) (708,473) R 635-0000-361.00-00 INTEREST EARNINGS (857) (484) (201) (4,027) (83,189) (90,000) (96,000) R 635-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 635-0000-380.20-00 OTHER - - - (42) - - - R 635-0000-380.30-00 SALES OF FIXED ASSETS (23,757) 60 38,389 (41,854) (44,765) - - R 635-0000-391.91-01 GENERAL (15,000) - - - - - - 2025 PROPOSED OPERATING BUDGET Page 110 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended R 635-0000-391.92-07 MUSEUM - - - - - - - R 635-0000-391.92-08 CONFERENCE CENTER - - - - - - - R 635-0000-391.92-15 SPECIAL EVENTS - - - - - - - R 635-0000-391.92-17 SENIOR CENTER - - - - - - - R 635-0000-391.92-22 COMMUNITY SERVICES FUND - - - - - - - R 635-0000-391.95-02 LIGHT AND POWER - - - - - - - R 635-0000-391.95-03 WATER - - - - - - - R 635-0000-391.96-12 FLEET SERVICE - - - - - - - X 635-3500-435.22-10 BANK FEES - - - - - - - X 635-3500-435.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 635-3500-435.26-95 OTHER EQUIPMENT - - - - - - - X 635-7000-435.33-98 OTHER EQUIPMENT - - - - - 49,000 - X 635-7000-435.34-42 TRUCKS 243,430 123,559 7,572 618,945 204,759 744,500 392,600 X 635-7000-435.34-43 HEAVY EQUIPMENT - - - - - - - X 635-7000-435.34-44 PD VEHICLE - - - - 69,491 304,631 160,000 X 635-7000-435.34-45 STREET SWEEPER - - - - - - - X 635-7000-491.90-04 TRANSFER OUT/INTERFUND / COMMUN - - - - - - - x 635-9000-491.90-04 COMMUNITY REINVESTMENT - - - 17,381 - - - X 635-9000-491.95-02 LIGHT & POWER FUND - - - - - - - X 635-9000-491.95-03 WATER FUND - - - - - - - R 645-0000-333.00-00 FEDERAL GRANT - - - - - - - R 645-0000-334.20-00 OPERATING GRANT - - - - - - - R 645-0000-341.21-01 PROPERTY RISK CHARGES (153,811) (175,813) (180,703) (195,000) (229,586) (286,732) (355,249) R 645-0000-341.21-02 LIABILITY RISK CHARGES (117,805) (131,531) (177,653) (190,000) (179,978) (243,786) (319,943) R 645-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 645-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 645-0000-380.20-00 OTHER (55) (287) (5,202) - - - - R 645-0000-380.20-50 FIBEROPTIC LEASE - - - - - - - R 645-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 645-0000-391.91-01 GENERAL - - - - - - - R 645-0000-391.95-02 LIGHT AND POWER - - - - - - - R 645-0000-391.95-03 WATER - - - - - - - R 645-0000-391.96-12 FLEET SERVICE - - - - - - - R 645-0000-391.96-25 INFORMATION TECH SERVICE - - - - - - - X 645-4100-410.11-01 SUPERVISORS - - - - - 22,609 34,441 X 645-4100-410.11-02 REGULAR STAFF - - - - - - - X 645-4100-410.11-03 SEASONAL STAFF - - - - - - - X 645-4100-410.11-04 STAFF OVERTIME - - - - - - - X 645-4100-410.11-05 SEASONAL OVERTIME - - - - - - - X 645-4100-410.13-01 CELL PHONE - - - - - 148 230 X 645-4100-410.13-03 VEHICLE ALLOWANCE - - - - - - - X 645-4100-410.14-11 MEDICAL INSURANCE - - - - - 4,841 7,662 X 645-4100-410.14-12 LIFE INSURANCE - - - - - 41 63 X 645-4100-410.14-14 EMPLOYEE ASSISTANCE PROG - - - - - 8 14 2025 PROPOSED OPERATING BUDGET Page 111 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 645-4100-410.14-15 DENTAL INSURANCE - - - - - 183 284 X 645-4100-410.14-16 VISION INSURANCE - - - - - 40 29 X 645-4100-410.14-17 MASA - - - - - 17 26 X 645-4100-410.14-18 TELEPHONE DOC - - - - - 9 14 X 645-4100-410.14-21 TAXES/FICA-MEDICARE - - - - - 1,714 2,652 X 645-4100-410.14-32 RETIREMENT/PERA - - - - - 3,428 5,305 X 645-4100-410.14-41 WORKERS' COMPENSATION - - - - - 18 27 X 645-4100-410.21-01 PROPERTY 153,161 179,150 179,142 198,922 231,780 280,000 313,000 X 645-4100-410.21-02 LIABILITY 105,665 124,899 149,211 163,924 165,049 260,121 295,000 X 645-4100-410.21-50 UNEMPLOYMENT - - - - - - - X 645-4100-410.22-02 ENGINEERING - - - - - - - X 645-4100-410.22-08 LEGAL - - - - - - - X 645-4100-410.22-13 CONTRACT/SKILLED SERVICES - - - - - - - X 645-4100-410.22-24 GIS - - - - - - - X 645-4100-410.22-26 INSURANCE CLAIMS 12,801 2,966 - 3,421 5,246 15,000 15,000 X 645-4100-410.22-33 DATA PROCESSING - - - - - - - X 645-4100-410.22-85 SPECIAL PROJECTS - - - - - - - X 645-4100-410.22-98 OTHER - - - - - - - X 645-4100-410.23-01 PUBLICATION FEES - - - - - - - X 645-4100-410.24-01 EQUIPMENT - - - - - - - X 645-4100-410.25-01 MAINTENANCE CONTRACTS - - - - - - - X 645-4100-410.25-02 BUILDINGS - - - - - - - X 645-4100-410.25-03 FURNITURE/FIXTURES - - - - - - - X 645-4100-410.25-04 VEHICLE EQUIPMENT - - - - - - - X 645-4100-410.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - - X 645-4100-410.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - - X 645-4100-410.25-36 NETWORK EQUIPMENT - - - - - - - X 645-4100-410.25-44 FUTURE VEHICLE PURCHASE - - - - - - - X 645-4100-410.25-98 OTHER EQUIPMENT/MACHINERY - - - - - - - X 645-4100-410.26-01 OFFICE SUPPLIES - - - - - - - X 645-4100-410.26-04 FREIGHT/SHIPPING - - - - - - - X 645-4100-410.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - - X 645-4100-410.26-23 FURNITURE/FIXTURES - - - - - - - X 645-4100-410.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 645-4100-410.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 645-4100-410.26-35 DATA PROCESSING - - - - - - - X 645-4100-410.26-39 FUEL & OIL - - - - - - - X 645-4100-410.26-42 OFFICE EQUIPMENT - - - - - - - X 645-4100-410.26-43 HEAVY EQUIPMENT - - - - - - - X 645-4100-410.26-46 COMMUNICATION EQUIPMENT - - - - - - - X 645-4100-410.26-95 OTHER EQUIPMENT - - - - - - - X 645-4100-410.27-02 UNIFORM ALLOWANCE - - - - - - - X 645-4100-410.27-04 EDUCATION/TRAINING - - - - - - - X 645-4100-410.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 112 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 645-4100-410.27-06 EMPLOYEE RECOGNITION - - - - - - - X 645-4100-410.27-07 MILEAGE REIMBURSEMENT - - - - - - - X 645-4100-410.27-15 TEAM BUILDING EXP - - - - - - - X 645-4100-410.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 645-4100-410.28-01 TELEPHONE - - - - - - - X 645-4100-410.33-32 OFFICE EQUIPMENT - - - - - - - X 645-4100-410.33-33 DATA PROCESSING EQUIPMENT - - - - - - - X 645-4100-410.33-36 COMMUNICATION EQUIPMENT - - - - - - - X 645-4100-410.33-98 OTHER EQUIPMENT - - - - - - - X 645-4100-410.37-01 SOFTWARE DEVELOPMENT - - - - - - - X 645-9000-491.90-01 TRANSFER OUT/INTERFUND / GENERAL - - - - - - - R 650-0000-333.00-00 FEDERAL GRANT - - - - - - - R 650-0000-334.20-00 OPERATING GRANT - - - - - - - R 650-0000-334.30-00 CAPITAL GRANTS - - - - - - - R 650-0000-361.00-00 INTEREST EARNINGS - - - - - - - R 650-0000-362.00-00 GAIN SALE OF INVESTMENTS - - - - - - - R 650-0000-363.10-00 LAND - - - - - - - R 650-0000-363.20-00 BUILDINGS - - - - - - - R 650-0000-363.20-96 BUILDINGS / INTERFUND ALLOCATIONS - - - - - - (1,683,377) R 650-0000-380.20-00 MISCELLANEOUS REVENUE/OTHER - - - - - - - R 650-0000-380.30-00 SALES OF FIXED ASSETS - - - - - - - R 650-0000-380.40-00 GAIN/LOSS REVENUE - - - - - - - R 650-0000-391.91-01 GENERAL - - - - - - - X 650-1700-417.11-01 SUPERVISORS - - - - - - 17,221 X 650-1700-417.11-02 REGULAR STAFF - - - - - - 245,523 X 650-1700-417.11-04 STAFF OVERTIME - - - - - - 40,000 X 650-1700-417.13-01 CELL PHONE - - - - - - 2,707 X 650-1700-417.13-03 VEHICLE ALLOWANCE - - - - - - - X 650-1700-417.14-11 MEDICAL INSURANCE - - - - - - 72,112 X 650-1700-417.14-12 LIFE INSURANCE - - - - - - 744 X 650-1700-417.14-14 EMPLOYEE ASSISTANCE PROG - - - - - - 169 X 650-1700-417.14-15 DENTAL INSURANCE - - - - - - 3,335 X 650-1700-417.14-16 VISION INSURANCE - - - - - - 711 X 650-1700-417.14-17 MASA - - - - - - 310 X 650-1700-417.14-18 TELEPHONE DOC - - - - - - 161 X 650-1700-417.14-21 TAXES/FICA-MEDICARE - - - - - - 23,367 X 650-1700-417.14-31 RETIREMENT/ICMA 401(A)- - - - - - - X 650-1700-417.14-32 RETIREMENT/PERA - - - - - - 46,734 X 650-1700-417.14-41 WORKERS' COMPENSATION - - - - - - 2,641 X 650-1700-417.14-59 OTHER BENEFITS - - - - - - - X 650-1700-417.21-01 PROPERTY - - - - - - 65,163 X 650-1700-417.21-02 LIABILITY - - - - - - 4,775 X 650-1700-417.22-02 ENGINEERING - - - - - - 1,000 X 650-1700-417.22-08 LEGAL - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 113 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 650-1700-417.22-09 INFO TECHNOLOGY SERVICES - - - - - - 14,027 X 650-1700-417.22-24 GIS - - - - - - 10,000 X 650-1700-417.22-26 INSURANCE CLAIMS - - - - - - 2,000 X 650-1700-417.22-98 OTHER - - - - - - - X 650-1700-417.23-01 PUBLICATION FEES - - - - - - - X 650-1700-417.24-02 REAL PROPERTY - - - - - - 14,300 X 650-1700-417.24-03 LEASE - - - - - - - X 650-1700-417.24-04 CONF CTR PROPERTY TAX - - - - - - - X 650-1700-417.25-01 MAINTENANCE CONTRACTS - - - - - - 117,481 X 650-1700-417.25-02 BUILDINGS - - - - - - 340,000 X 650-1700-417.25-04 VEHICLE EQUIPMENT - - - - - - - X 650-1700-417.25-05 MACHINERY/TOOLS - - - - - - - X 650-1700-417.25-09 VEHICLE REPAIRS-FLEET SHP - - - - - - 3,623 X 650-1700-417.25-10 PARTS/MATERIAL-FLEET SHOP - - - - - - 2,000 X 650-1700-417.25-11 JANITORIAL SERVICES - - - - - - 353,000 X 650-1700-417.25-44 FUTURE VEHICLE PURCHASE - - - - - - 10,697 X 650-1700-417.26-01 OFFICE SUPPLIES - - - - - - - X 650-1700-417.26-04 FREIGHT/SHIPPING - - - - - - - X 650-1700-417.26-05 JANITORIAL - - - - - - 60,500 X 650-1700-417.26-06 MACHINERY/TOOLS - - - - - - 500 X 650-1700-417.26-13 MEDICAL - - - - - - - X 650-1700-417.26-17 CATERING/SPEC CIRCUMSTANC - - - - - - 250 X 650-1700-417.26-23 FURNITURE/FIXTURES - - - - - - 250 X 650-1700-417.26-32 DATA PROCESSING SOFTWARE - - - - - - - X 650-1700-417.26-33 DATA PROCESSING EQUIPMENT - - - - - - - X 650-1700-417.26-39 FUEL AND OIL - - - - - - 1,200 X 650-1700-417.26-67 EMPLOYEE DUTY HOUSING - - - - - - 1,000 X 650-1700-417.27-01 PERSONAL SAFETY EQUIPMENT - - - - - - 500 X 650-1700-417.27-02 UNIFORM ALLOWANCE - - - - - - 750 X 650-1700-417.27-04 EDUCATION/TRAINING - - - - - - 1,500 X 650-1700-417.27-05 MEMBER DUES/SUBSCRIPTIONS - - - - - - 500 X 650-1700-417.27-06 EMPLOYEE RECOGNITION - - - - - - 200 X 650-1700-417.27-15 TEAM BUILDING EXP - - - - - - 200 X 650-1700-417.27-21 EMPLOYEE RECRUITMENT - - - - - - - X 650-1700-417.27-30 VOLUNTEER RECOGNITION - - - - - - - X 650-1700-417.28-01 TELEPHONE - - - - - - - X 650-1700-417.28-02 NATURAL GAS - - - - - - - X 650-1700-417.28-03 ELECTRICAL ENERGY - - - - - - - X 650-1700-417.28-04 WATER - - - - - - - X 650-1700-417.28-05 SEWER - - - - - - - X 650-1700-417.28-06 TRASH DISPOSAL - - - - - - 167,659 X 650-1700-417.32-21 BUILDING ACQUISITION - - - - - - - X 650-1700-417.32-22 BUILDING REMODELING - - - - - - 45,000 X 650-1700-417.33-31 FURNITURE/FIXTURES - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 114 of 115 Rev or Exp ACCOUNT NUMBER 2019 Actual 2020 Actual 2021 Actual 2022 Actual 2023 Actual 2024 EOY Estimate 2025 TA Recommended X 650-1700-417.33-32 OFFICE EQUIPMENT - - - - - - - X 650-1700-417.34-42 TRUCKS - - - - - - - X 650-1700-417.34-98 OTHER MACHINERY/EQUIPMENT - - - - - - - X 650-1700-417.37-96 FACILITY/EMPL HSNG RESERV - - - - - - - X 650-1700-417.37-99 MAINTENANCE RESERVE - - - - - - - 2025 PROPOSED OPERATING BUDGET Page 115 of 115