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07-29-2011 Regular Meeting
STATE OF ALABAMA COUNTY OF BALDWIN )( )( The Budget Committee met at 10:00 a.m., City Hall , Delchamps Room, 161 North Section Street, Fairhope, Alabama 36532 , on Friday, 29 July 2011. Present were: Stan Grubin, Chairman Members : Mayor Timothy M. Kant, Lonnie Mixon, Charles Zunk and Gail Gardner. James Gillespie, Nancy Wi lson, Rose Fogarty, and Lisa Hanks were also present. Gregg Mims was absent. Stan Grubin called the meeting to order at 10:00 a.m. Rose Fogarty, Finance Director, stated that there was an error in the formulas in the spreadsheet; and the actual deficit to the budget was $8.4 million. Mayor Kant went through and made · some cuts. This morning Nancy Wilson, Mayor Kant, James Gillespie, and Rose Fogarty discussed changes and suggestions to reduce the budget. Event costs are included in the budget. Mayor Kant suggested instead of a rate increase for the Water Department, only transfer 50%. The draft budget shows a 60% transfer. We took out $200,000 in Community Deve lopment and changed the Library to a 6% instead of a 12% increase over last year's budget. Mayor Kant said he met with the three Utilities yesterday; cut the flower budget back to $200,000 ; and added the Gas Tax to budget. The overtime for Special Events was put on a separate sheet. Lonnie Mixon questioned revenues and expenses . Mayor Kant replied these are budgeted flat. Mayor Kant also mentioned the Rainy Day Fund and that the ordinance states that it would stop at 20% and wou ld be discussed again. Stan Grub in commented on August 15, 2011 the following would be discussed: Pay policy, overtime policy, new employees , Utility transfers , capital spending, rate relief, Community Develop , and the Rainy Day Fund. Lonnie Mixon suggested transferring 65% to 70 % to the General Fund. Mayor Kant said we must keep a certain amount in the Utility Funds due to bonds. Chuck Zunk said his one concern; he would hate to see cost of General Government creeping up; and we must maintain a harder line on expenses. Budget Committee Friday, 29 July 2011 Page-2- Mayor Kant commented Capital Projects were paid through the Utilities and kept on their balance sheets. Chuck Zunk stated we need to relook at using Central Dispatch and workout of dispatch over the years. Mayor Kant mentioned that fire calls now go through the Baldwin County 911 call center. The pay policy was questioned (merit and cost of living raises); and msurance was discussed regarding true-up and budgeting 100 %. The Budget meeting scheduled for Monday, August 1, 2011 at 10:00 a .m. was cancelled. There being no further business to come before the Budget Committee, the meeting was duly adjourned at 11 :03 a.m. ~---~ 'BUDGET -FISCAL YEAR 2012 G/L# DRAFT WORKSHEET REVENUE & TRANSFERS PROPERTY TAXES 40030 Real Estate Taxes 40040 Automobile Taxes TOTAL REAL ESTATE TAXES LOCAL TAXES 40160 Sales Tax 40161 Sales Tax -Restricted 40170 Beer Tax 40180 Wine Tax 40190 Liquor Tax 40210 Dog Tax 40220 Cigarette Tax 40230 Lodging Tax TOT AL LOCAL TAXES LICENSES AND PERMITS 40310/20 Business and Liquor Licenses 330 Parade Permit Fees 40350 Building Permits 40360 Inspection Fees 40370 Building Fines 40380 Re-zoning Applications 40390 Insurance Co. Franchises 40400 Cable TV Franchise 40410 Franchise fees-City property TOTAL LICENSES AND PERMITS FINES AND FORFEITURES 40540 Fines and Forfeitures 40550 Alarm Fees TOTAL FINES/FORFEITURES ADULT RECLSPECIAL SERV DEPARTMENTS 41310 Memberships 41320 Dance Revenue 41325 Instruction 335 Miscellaneous Revenue TOTAL ADULT RECREATION 7 /29/2011 9 :34 AM PROPOSED ANNUAL BUDGETS FISCAL 2012 4,260,000 480,000 4,740,000 2,375,000 2,375,000 270,000 37,000 78,000 90 130,000 500,000 5,7~5,090 1,600,000 7,500 250,000 125,000 6,000 2,000 170,000 171,200 11,440 2,343,140 275,000 275,000 23,400 9,000 1,200 4,800 38,400 I ANNUAL BUDGETS FISCAL 2011 4,225,000 488,837 4,713,837 2,230,200 2,230,200 271,959 31,728 62,862 90 134,211 500,000 5,461,250 1,400,000 7,500 234,526 125,228 10,000 5,000 151,234 168,000 2,101,488 300,000 300,000 33,600 9,500 2,025 4,800 49,925 'BYDGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS DRAFT WORKSHEET BUDGETS FISCAL 2012 FISCAL 2011 GOLF DEPARTMENT 44510 Memberships 244,090 237,700 44520 Green Fees 179,286 188,905 44530 Cart Rentals 394,992 459,580 44540 Pro Shop Sales 124,860 68,310 44545 Pro Shop Sales-Custom 30,000 22,770 44550 Driving Range 36,997 32,664 44580 Golf Franchise Fee 6,000 49020 Handicap Fees 13,500 4,500 TOTAL GOLF 1,029,725 1,014,429 STATE OF ALABAMA 40590 State Liquor Tax 800 817 40600 State Sales Tax -ABC Store 45,000 34,589 40610 Fin, Inst . Excise Tax 20,000 50,000 40620 Motor Vehicle Licenses · 5,000 4,861 40630 Oil Prod . Privilege Tax 1,700 1,217 40640 Alabama Trust Fund Receipts 80,000 85,000 40650 Grants -Miscellaneous 150,000 TOTAL STATE OF ALABAMA 302,500 176,484 U .S. GOVERNMENT 40760 DEA GRANTS -NO BUDGET 40830 Grants-Federal Trail 125,000 360,000 TOTAL U.S. GOVERNMENT 125,000 360,000 INTERESTS AND RENTS 40950 Interest-Bank Deposits 65,000 30,000 40970 Municipal Pier Lease 12,000 12,312 40980 Rent -Airport 1,280 40990 Fishing Dock Stall Rent 12,000 10,000 41020 Rent -Faulkner 36,000 36,000 41030 Rent -Eastern Shore Marine 20,000 28,000 41040 Rent -University of So . Ala . 1,000 730 41060 Rent -Civic Center 56,500 57,400 41070 Rent -James P. Nix Center 24,500 24,300 41080 Rent -Park/ Sidewalk Areas 11,500 11,000 TOTAL INTEREST AND RENTS 238,500 211,022 7/29/2011 9 :35 AM -e~DGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 CHARGES FOR SERVICE 41220 Sanitation Collection 1,390,000 1,380,000 41230 Dog Pound 2,250 2,250 41240 Subdivision Fees 2,000 2,225 41250 Utility Collections Fees 830,000 660,000 41260 Utility Admin. Services 2,400,000 2,100,000 41270 Impact Fees 250,000 250,000 TOTAL CHARGES FOR SERVICE 4,874,250 4,394,475 Recreation Dept. Income 41745 Recreation Dept . Memberships/ 344,704 344,704 41910 Recreation Dept . Pool Members 30,000 40,900 41920 Recreation Dept . Summer Cami: 13,000 13,000 41930 Recreation Dept. Child Care 41940 Recreation Dept. Miscellaneous 4,000 5,000 TOTAL RECREATON DEPT. INCOME 391,704 403,604 OTHER REVENUE 41610 Beach Revenue 20,000 15,500 41640 Sale -Recycle Paper 60,000 55,000 1645 Sale-Recycle Containers 900 1,360 41650 Sale -Recycle Cans . 5,000 17,338 41660 Sale -Trash Cans 1,500 1,270 41665 Sale-Recycle Misc. and Plastics 18,000 12,500 41685 FEMA/STATE Disaster Pymnt 41695 Severance Tax -Gas & Oil 50,000 50,000 41705 Sale of Fixed Assets 41755 COF Bk & Sdwlk Brck Rev 500 435 41800 Donations 41820 Qualifying Fees 750 41830 Historical District Revenue 7,500 8,250 41850 Tree Fund Donations 100 100 49040 Miscellaneous Income 1 49710 Loan Proceeds 1,350,000 49720 Lib Board Pymt on Loan 70,000 70,000 49740 Community Grants 1 TOTAL OTHER REVENUE 234,250 1,581,755 TOTAL REVENUE 20,357,559 20,768,269 7/28/2011 9 :06 PM -BUDGET -FISCAL YEAR 2012 G/L # PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 TRANSFERS 9820 Natural Gas Fund 1,495,397 1,492,126 49830 Electric Fund 2,394,480 2,100,879 49840 Water & Sewer Fund 1,824,126 1,508,779 49870 Capital Projects Fund 49880 Debt Service Fund 49890 Gas Tax Fund TOTAL UTILITY TRANSFERS 5,714,003 5,101,784 TOTAL REVENUES AND TRANSFERS 26,071,562 25,870,053 7/28/2011 9 :07 PM BUDGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 GENERAL FUND -ADMINISTRATIVE 'ALARIES -ACCOUNT NUMBERS 50060 -50180 50060 Mayor 60,000 60,000 50070 Council 40,900 40,300 50080 Administrative 1,272,030 1,194,769 50120 Judge & Court Clerk 96,882 106,086 50130 Mechanics 197,945 193,294 50140 Bldg. & Zoning 548,558 577,003 50150 Janitor 69,075 55,900 50160 Beach Labor 6,504 8,000 50180 Revenue 536,331 593,949 50190 Employee Payroll Taxes 222,810 218,448 50200 Employee Retirement Expense 266,338 258,810 50210 Employee Medical Insurance 687,596 606,246 50215 Required Contrib -OPEB 471,127 471,127 50110 Attorney 24,000 24,000 50220 Casualty Insurance 211,049 269,127 )230 Training/School 71,000 71,000 50250 Trustee Fees 3,500 3,548 50270 Audit 40,000 37,712 50280 Legal 500,000 265,840 50290 Services (Exel. Acct . & Legal) 45,000 30,000 50300 City Computer Expense 192,136 205,700 50320 Office Supplies 25,000 19,009 50330 Postage 5,100 2,908 50340 General Supplies 40,000 54,827 50360 General Maintenance 25,000 34,326 50380 Telephone ~8,000 40,000 50390 Dues & Membership 14,633 25,000 50400 Miscellaneous 50410 Cash Over or Short 50420 Bad Debt 50440 Equipment & Vehicle Repairs 5,000 ~460 Uniform s 1,000 1,000 50470 Capital Purch -Veh . & Equip 94,000 15,000 7/28/2011 9 :07 PM ·BUDGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 50560 Credit Card Processing Fees 18,000 18,000 -0580 Bank Fees 1,500 16,000 50585 Printing 2,400 13,500 50590 Lease CC terminals 1,200 350 51000 Recording Fees Paid 100 275 51025 Colony Rent 9,800 10,000 51030 Publications/Newspapers 6,700 6,700 51035 Natural Disaster Expense 51045 Election Expense 26,000 2,000 51050 COF Book & Sidewalk Brick 500 51060 Historical District Expense . 3,350 3,000 51085 County Prisoner Expense 8,000 12,000 51150 Fishermen's Wharf Maint. 15,000 2,000 51165 City Hall Maint. 5,000 5,000 51170 Beach Repairs & Maint. 37,000 10,946 51980 Greeno Road Project 18,000 52040 Grant Expenditures 255,851 52045 ALDOT Spring Run Sidewalk 450,000 055 NRCS Project 100,000 52060 Dog Park Project 52080 Sales Ta x Collection Charges 61,200 34,000 TOTAL BUDGET GENERAL FUND -ADMIN. 6,390,116 6,066,700 7/28/2011 9 :07 PM 'BUDGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 GENERAL FUND -POLICE DEPARTMENT 0040 Salaries 3,158,409 3,106,765 50190 Empoyee Payroll Taxes 244,987 240,183 50200 Employee Retirement Expense 300,596 294,812 50210 Employees Group Insurance 660,088 595,164 50220 Casualty Insurance 140,252 184,870 50230 Training/School 46,000 46,000 50 290 Services 5,000 4,000 50300 City Computer Expense 45,552 184,432 50320 Office Expense 10,512 5,000 50340 General Supplies 75,000 . 42,000 50360 General Maintenance 9,996 6,000 50390 Dues & Membership 1,170 50430 Gasoline & O i l 110,000 85,000 50440 Equip , & Veh , Repair 46,000 46,000 50460 Uniforms 23,770 23,770 50470 Cap Pur-Veh . & Equip 167,420 150,000 51215 NCIC Data System 15,000 12,000 512 20 Prisoner Meals & Expense 100,000 100,000 51225 Narcotic Purchases 1230 Court Supplies & Expense 9,000 9 ,000 51235 DEA Funds Purchases TOTAL POLICE DEPARTMENT BUDGET 5,167,583 5,136,166 GENERAL FUND -FIRE DEPARTMENT 50040 Salaries 113,953 111,051 50090 Fire Call Payments 75,000 70,000 50190 Employee Payroll Taxes 8,892 8,631 50200 Employee Retirement Expense 11,395 11,105 502 10 Employ ee s Group In surance 45,004 47,320 5022 0 Casualty Insurance 27,704 27 ,875 50230 Training/S chool 2,000 2,000 50235 Firemen Physicals 2,600 2,600 50340 General Supplies 20,000 16,000 50360 General Maintenance 29,000 25 ,000 504 30 Gasoline & Oil 18,756 15,000 5044 0 Equip . & Veh . Repair 50,000 47,200 50460 Uniforms soo· r:;0470 Capital Purch -Veh . & Equip , 64,000 87,000 TOTAL FIRE DEPARTMENT BUDGET 468,804 470,782 7/28/2 011 9:08 PM BUDGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 GENREAL FUND -RECREATION DEPARTMENT ·0040 Salaries 668,829 655,060 50190 Employee Payroll Taxes 57,975 52,322 50200 Employee Retirement Expense 36,627 34,800 50210 Employees Group Insurance 105,800 106,554 50220 Casualty Insurance 40,239 37,096 50340 General Supplies 98,000 98,000 50360 General Maintenance 40,000 35,000 50430 Gasoline & Oil 14,000 14,000 50440 Equip. & Veh. Repair 15,000 15,000 50460 Uniforms 3,000 3,000 50470 Capital Purch-Veh . & Equip. 44,500 24,500 50475 Capital Improvements 106,000 90,000 TOTAL RECREATION DEPARTMENT BUDGET 1,229,969 1,165,332 GENERAL FUND -SENIOR AND SPECIAL SERVICES 50040 Salaries 405,199 373,109 S0190 Employee Payroll Taxes 32,352 29,095 0200 Employee Retirement Expense 32,099 29,027 50210 Employees Group Insurance 84,694 66,971 50220 Casualty Insurance 5,407 4,182 50360 General Maintenance 66,000 57,100 50470 Capital Purch -Veh . & Equip. 190,000 270,000 51155 Welcome Center Maintenance 15,000 12,000 51245 Museum Exp -Single Tax Funding 51355 Kitchen Supplies 11,200 10,100 51360 Special Programs 6,100 6,300 51365 Dance Expense 10,900 10,650 51370 Golf Expense 1,020 940 51375 Office Expense 15,150 8,950 51380 Food & Drink 1,150 1,200 51385 Shuttle Bus Expense 4,400 1,000 51390 Other Expense 15,000 5,850 TOTAL SPECIAL SERVICES BUDGET 895,671 886,474 7/28/2011 9 :09 PM 'B.UDGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 GENERAL FUND -STREET DEPARTMENT 50040 Salaries 1,110,783 1,272,316 50190 Employee Payroll Taxes 87,851 98,556 50200 Employee Retirement Expense 112,950 118,739 50210 Employees Group Insurance 353,693 370,473 50220 Casualty Insurance 115,047 86,123 50290 PROFESSIONAL SERV -MOWING 110,000 50340 General Supplies 88,000 110,000 50360 General Maintenance 34,000 44,000 50390 Dues & Membership 815 50430 Gasoline & Oil 185,000 126,000 50440 Equip . & Veh. Repair 90,000 140,500 50460 Uniforms 5,000 5,500 50470 Capital Purch -Veh . & Equip 111,500 1,100,000 50520 Equipment Rental 4,500 4,500 51410 St. Material & Landscaping 200,000 200,000 51420 Sidewalks 22,000 25,000 TOTAL STREET DEPARTMENT BUDGET 2,630,324 3,702,522 GENERAL FUND -SANITATION DEPARTMENT 50040 Salaries 777,006 367,276 50190 Employee Payroll Taxes 60,329 28,097 50200 Employee Retirement Expense 77,604 37,986 50210 Employee Group Insurance 253,341 118,440 50220 Casualty Insurance 59,828 23,702 50340 General Supplies 64,000 15,000 50430 Gasoline & Oil 75,000 45,000 50440 Equip . & Veh. Repair 100,000 50,000 50460 Uniforms 3,000 1,600 50470 Capital Purch -Veh . & Equip 58,000 145,000 51460 Landfill Fees 313,000 360,000 51465 Landfill Maint. 12,000 55,000 51470 Purchases -Recycle Bins 15,000 51480 Bio -Diesel Program Exp TOTAL SANITATION BUDGET 1,868,109 1,247,101 Outsource Garbage collection 900,000 2,147,101 7/28/2011 9 :09 PM Bl)DGET -FISCAL YEAR 2012 G/L# PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 GENERAL FUND -GOLF DEPARTMENT ·0220 Salaries -Grounds 235,458 295,743 50050 Salaries -Club House 214,030 200,000 50190 Payroll Tax 35,305 38,842 50200 Retirement 33,164 43,558 50210 Insurance, Employee Group 199,550 144,993 50220 Insurance, Casualty 22,966 18,735 50290 PROFESSIONAL SERV -AGROMX 35,000 50340 Operating Supplies -Grounds 110,000 117,000 50350 Supplies-Club House 4,000 4,000 50360 Maint-Club House/Carts 7,000 7,000 50390 Dues & Subscriptions 1,000 50430 Gas & Oil 15,000 15,000 50440 Maint-Grounds/Equipment 31,056 31,048 50460 Uniforms 1,000 1,000 50470 Capital Purch-Veh. & Equip 76,500 19,000 50570 Adv . & Promotion 17,000 12,000 c;,4540 Cost -Pro Shop Sales 1i4,000 49,500 <t545 Cost -Pro Shop Sales-Custom Ord 20,000 16,500 TOTAL GOLF BUDGET 1,091,028 1,014,919 GENERAL FUND -STAFF AGENCIES & APPROPRIATIONS 51820 Public Library 600,000 565,000 51870 The Haven 65,000 65,002 51880 Airport Appropriation 60,000 60,000 51890 Airport Appropriation-Debt Servi 221,124 221,124 51900 Baldwin Co . Transit HUB 24,000 TOTAL APPROPRIATION BUDGET 970,124 911,126 DEBT SERVICE 50465 Lease/Purchase 178,941 174,925 50955 Trans to Debt Service Fund 1,627,441 1,506,134 50980 Loan for Library 154,848 159,129 TOTAL DEBT SERVICE BUDGET 1,961,230 1,840,188 7/28/2011 9 :11 PM ID RUDGET -FISCAL YEAR 2012 G/L# DRAFT WORKSHEET PROPOSED ANNUAL ANNUAL BUDGETS BUDGETS FISCAL 2012 FISCAL 2011 OTHER EXPENDITURES 50965 Transfers to Capital Projects 90,000 TOTAL OTHER EXPENDITURES 90,000 TOTAL EXPENSES 22,762,957 23,341,310 TOTAL REVENUES AND TRANSFERS 26,071,562 25,870,053 ----------------EXCESS REVENUES OVER EXPENSES 3,308,604 2,528,743 TRANSFER TO RESERVES-SALES TAX 2,375,000 2,230,200 ----------------REVENUES OVER EXPENSES AFTER SALES TAX 7/29/2011 9 :36 AM RESERVE TRANSFER 933,604 298,543 Reduction in Transfer from Water Fund to 50% level (304,021) 6~9,583 I I BUDGET -FISCAL YEAR 2012 G/L# CAPITAL PROJECTS 49010 49810 NEW NEW INCOME INTEREST EARNED TRANSFER FROM GENERAL FUND LINE OF CREDIT FOR PAVING GRANT INCOME-ALDOT TOTAL INCOME PROPOSED ANNUAL BUDGET FISCAL 2012 100 90,000 500,000 360,000 950,100 r-------------, 50960 55825 NEW NEW EXPENDITURES TRANSFER TO GENERAL FUND SPECIAL RECREATION PROJECTS 2011 -2012 2011 -2012 PAVING PROJECT ALDOT SIDEWALK FROM BOND MONEY VETMEM 177,000 THEATRE 98 500,000 NICHOLAS ST LANDING 450,000 TOTAL EXPENDITURES 1,127,000 ____ _..;....____; __ NET INCOME OVER (UNDER EXPENDITURES) (176,900) 62 ,000 100,000 15,000 177,000 BUDGET -FISCAL YEAR 2012 G/L# GAS TAX 49010 45010 45020 45030 45040 50580 55010 INCOME INTEREST EARNED 2% PETROLEUM INSPECT . FEE 7% GAS EXCISE TAX 4% GAS EXCISE TAX 5% GAS EXCISE TAX TOTAL INCOME EXPENDITURES BANK AND OTHER FEES STREET MATERIAL/CONSTRUCTION COSTS TOTAL EXPENDITURES NET INCOME OVER (UNDER EXPENDITURES) 7/28/2011 9 :12 PM /3 PROPOSED ANNUAL BUDGET FISCAL 2012 100 7,000 41,000 24,000 13,000 85,100 100 80,000 80,100 5,000 GASFUND BUDGET WORKSHEET FISCAL YEAR 2012 G/L# OPERATING REVENUES 42010 Sale of Natural Gas 42030 Sale of N.G. -Joint Line 49010 Interest Earned 49040 Miscellaneous Revenue 49080 Community Dev Revenue TOTAL OPERATING REVENUES OPERATING EXPENSES 50020 Pur Power-Natural Gas 50025 Collection Costs/Rev Dept 50026 Administrative Costs Salaries-Oper & Maint-includes 50040 adj for capital labor: $150,000 50190 Payroll Taxes 50200 Retirement Expense 50210 Insurance Employees Grp 50215 Required Contrib. -OPEB 50220 Casualty/Workers Comp Ins 50230 Training/School/Travel 50250 Trustee Fees 50270 Audit & Accounting 50280 Legal Fees 50290 Services-Exel Acct&Legal 50300 City Computer Expense 50320 Office Supplies 50330 Postage 50340 Operating Supplies 50360 Maint -Buildings 50365 Maint -Plant 50380 Telephone 50390 Dues-Memberships-Subscr 50430 Gasoline and Oil TOTAL ANNUAL BUDGET 2012 6,416,147 1,944,000 13,800 8,900 8,382,847 2,925,000 191,000 800,000 562,719 55,267 71,272 180,013 36,711 71,687 18,000 1,850 16,000 12,000 48,000 28,800 3,600 36,000 54,000 10,800 102,000 16,800 36,000 42,000 Page 1 7/29/2011 9 :32 AM 1'1 ANNUAL BUDGET 2011 6,230,000 1,966,000 9,000 900 8,205,900 2,845,000 162,492 699,996 627,940 57,523 74,394 213,266 36,711 74,421 14,400 1,833 12,200 2,924 49,200 24,000 3,600 34,800 54,000 9,000 101,000 16,240 11,200 42,000 GASFUND BUDGET WORKSHEET FISCAL YEAR 2012 G/L# 50440 Maint -Vehicles & Equip 50460 Uniforms 50490 Community Dev Projects 50500 Depreciation 50510 Interest 50520 Rental -Other 50530 Bond Issue Expense 50540 Electricity 52010 Dist of Joint Revenue 52020 Daphne 3% Rev Tax Exp 52025 Spanish Fort Franchise TX 52030 APSC Inspection Fee TOTAL OPERAT I NG EXPENSES EARNINGS FRO M OPERATIONS 50920 Transfers to Gen Fund NET EARNINGS TOTAL ANNUAL BUDGET 2012 42,000 4,200 74,000 300,000 39,600 6,000 1,600 1,800 54,000 6,000 36,000 5,800 5,890,519 2,492,328 1,495,397 996,931 60 .00% Page 2 7/29/2011 9:32 AM ANNUAL BUDGET 2011 39,600 3,000 74,000 282,951 44,985 6,000 1,566 1,800 50,000 6,480 34,800 5,700 5,719,022 2,486,878 1,492,126 994,752 60 .00% ELECTRIC FUND BUDGET WORKSHEET FISCAL YEAR 2012 G/L# OPERATING REVENUES 42510 Sale of Electric Energy 42520 Revenue Late Charges 42530 Pole Rental-Telephone Co 42540 Pole Rental-Cable T.V. 42550 Pole Rental -Riviera 42560 Temp Service Charges 49010 Interest Earned 49040 Miscellaneous Revenue 49060 Connection Fees 49080 Community Dev Revenue TOTAL OPERATING REVENUES OPERATING EXPENSES 50020 Pur Power-Elec 50025 Collection Costs/Rev Dept 50026 Administrative Costs Salaries-Oper & Maint-includes 50040 adj for capitalized labor 50190 Payroll Taxes 50200 Retirement Expense 50210 Insurance Employees Grp 50215 Required Contrib. -OPEB 50220 Casualty/Workers Comp Ins 50230 Training/School/Travel 50250 Trustee Fees 50270 Audit & Accounting 50280 Legal Fees 50290 Services-Exel Acct&Legal 50300 City Computer Expense 50320 Office Supplies 50330 Postage 50340 Operating Supplies 50345 X-ltem Supplies TOTAL ANNUAL BUDGET 2012 20,431,174 270,000 20,757 27,486 426 1,200 18,000 54,996 21,996 1,100 20,847,135 11,849,989 133,000 800,000 739,826 71,541 92,488 203,716 43,655 142,909 15,200 1,488 15,532 10,000 30,000 30,000 4,200 38,400 187,500 4,800 Page 1 7/29/2011 9 :33 AM ANNUAL BUDGET 2011 19,277,827 202,578 20,757 14,122 426 1,200 13,819 36,000 28,800 19,595,529 11,248,317 117,000 700,000 761,000 72,515 93,991 220,126 43,655 127,649 6,400 1,487 15,532 18,000 53,000 33,600 4,800 39,000 187,500 I~ ELECTRIC FUND BUDGET WORKSHEET FISCAL YEAR 2012 TOTAL ANNUAL G/L# ANNUAL BUDGET 2011 BUDGET 2012 50350 Mech Shop Non WO Supply 48,000 60,000 50360 Maint -Buildings 5,400 5,400 50365 Maint -Plant 300,000 300,000 50380 Telephone 18,000 18,000 50390 Dues -Memberships-Subscr 1,500 1,500 50400 Miscellaneous 3,000 3,000 50410 Cash Short Over 50420 Bad Debts 90,000 90,000 50430 Gasoline and Oil 36,000 36,000 50440 Maint -Vehicles & Equip 12,000 12,000 50460 Uniforms 17,140 15,600 50490 Community Dev Projects 74,000 74,000 50500 Depreciation 579,996 553,248 50510 Interest 90,632 91,632 50520 Rental-Other 6,000 6,000 50530 Bond Issue Expense 3,804 3,819 50560 Credit Card Process Fees 15,600 14,209 50580 Bank Fees 171 50590 Lease on cc terminals 1,020 915 52510 Utilities for city use 1,075,000 1,065,000 EECB Grant 2010 Expense offset by grant income coded Misc . 52550 Income 3-49040 65,000 TOTAL OPERATING EXPENSES 16,856,336 16,094,066 EARNINGS FRO M OPERATIONS 3,990,799 3,501,463 50920 Transfers to Gen Fund 2,394,480 2,100,879 NET EARNINGS 1,596,320 1,400,584 60.00% 60.00% Page 2 7/29/2011 9:33 AM 17 WATER DIVISION BUDGET WORKSHEET FISCAL YEAR 2012 TOTAL G/L # ANNUAL ANNUAL BUDGET 2011 BUDGET 2012 OPERATING REVENUES 43010 Water Sales 6,207,834 5,494,741 43030 Tel Comp Antenna Ren 144,000 144,000 49010 Interest Earned 7,000 3,314 49040 Miscellaneous Revenue 800 4,021 49060 Connection Fees 286,000 275,000 49080 Community Dev Revenue 41,244 41,244 TOTAL OPERATING REVENUES 6,686,878 5,962,320 OPERATING EXPENSES 50020 Pur Power-Elec 331,000 277,894 50025 Collection Costs/Rev Dept 323,000 240,828 50026 Administrative Costs 530,000 455,004 Salaries-Oper & Maint-includes adj 50040 for capitalized labor 590,834 630,984 50190 Payroll Taxes 49,636 50,582 50200 Retirement Expense 61,446 65,498 50210 Insurance Employees Grp 149,599 170,183 50215 Required Contrib . -OPEB 40,000 40,000 50220 Casualty/Workers Comp Ins 81,143 67,117 50230 Training/School/Travel 5,500 5,500 50250 Trustee Fees 5,000 4,869 50270 Audit & Accounting 7,800 7,800 50280 Legal Fees 3,600 3,600 50290 Services -Exel Acct&Legal 15,700 15,697 50300 City Computer Expense 15,000 15,000 50320 Office Supplies . 2,050 2,050 50330 Postage 22,800 22,679 50340 Operating Supplies 28,000 35,000 50360 Maint -Buildings 8,500 8,421 50365 Maint -Plant 255,036 254,781 50380 Telephone 26,024 26 ,023 50390 Dues-Memberships-Subscr 3,000 3,225 5040 0 Miscellaneous 50430 Gasoline and Oil 38,000 38,000 50440 Ma int -Vehicles & Equip 40,000 42,000 50460 Uniforms 4,000 3,100 50490 Community Dev Projects 74,000 74,000 Page 1 7/29/2011 9 :31 AM ;<j WATER DIVISION BUDGET WORKSHEET FISCAL YEAR 2012 G/L# 50500 50510 50520 50530 50580 53010 50920 TOTAL ANNUAL BUDGET 2012 ANNUAL BUDGET 2011 Depreciation 450,000 416,196 Interest 215,000 222,144 Rental-Other 40,800 22,622 Bond Issue Expense 18,000 18,163 Bank Fees 200 200 Chemicals & Testing 212,000 208,528 TOTAL OPERATING EXPENSES 3,646,667 3,447,688 ------------EARNINGS FROM OPERATIONS 3,040,210 2,514,632 Transfers to Gen Fund 1,824,126 1,508,779 Earnings After Transfers 1,216,084 1,005,853 60% 60% 1,824,126.17 1,520,105 .14 50 .00% reduction if 50% level used (304,021.03) Page 2 7/29/2011 9 :31 AM WASTE WATER DIVISION BUDGET WORKSHEET FISCAL YEAR 2012 G/L# OPERATING REVENUES 43020 Revenue Sewer Charges 49010 Interest Earned 49040 Miscellaneous Revenue 49060 Connection Fees TOTAL OPERATING REVENUES OPERATING EXPENSES 50020 Pur Power-Elec 50025 Collection Costs/Rev Dept 50026 Administrative Costs Salaries -Oper & Maint-includes adj 50040 for capitalized labor 50190 Payroll Taxes 50200 Retirement Expense 50210 Insurance Employees Grp 50215 Required Contrib . -OPEB 50220 Casualty/Workers Comp Ins 50230 Training/School/Travel 50250 Trustee Fees 50270 Audit & Accounting 50280 Legal Fees 50290 Services -Exel Acct&Legal 50300 City Computer Expense 50320 Office Supplies 50330 Postage 50340 Op erating Supplies 50360 Maint -Buildings 50365 Maint -Plant 50390 Dues -Memberships-Subscr 50430 Gasoline and Oil 50440 Ma int -Vehicles & Equip TOTAL ANNUAL BUDGET 2012 3,446,851 4,600 203,400 3,654,851 414,000 183,000 280,000 463,583 37,049 45,039 102,838 21,416 41,531 4,000 4,400 5,600 34,000 12,040 9,912 1,664 16,464 16,105 6,000 450,000 1,250 28,000 25,080 Page 1 7/28/2011 9 : 16 PM ANNUAL BUDGET 2011 3,200,000 1,887 203,452 3,405,339 400,000 129,672 245,004 450,462 35,451 45,896 111,256 21,416 40,641 4,000 4,445 4,230 23,326 12,041 9,913 1,664 16,465 32,693 7,957 329,298 1,221 32,072 20,947 WASTE WATER DIVISION BUDGET WORKSHEET FISCAL YEAR 2012 G/L # 50460 Uniforms 50500 Depreciation 50510 Interest 50520 Rental -Other 50530 Bond Issue Expense 53010 Chemicals & Testing TOTAL OPERATING EXPENSES EARNINGS FROM OPERATIONS TOTAL ANNUAL BUDGET 2012 3,500 500,000 425,000 5,000 16,000 332,000 3,484,470 170,381 ANNUAL BUDGET 2011 3,200 508,687 412,558 5,050 21,178 386,949 3,317,692 87,647 Page 2 7/28/2011 9 :16 .PM :) / FUND-DEPT. NO. GENERAL LEDGER# DESCRIPTION OF ITEM GENERAL ADMINISTRATION 1-10-50470 Meter Dept. Trucks 1-10-50470 1-15-50470 1-15-50470 City Hall floor IT Council Chamber IT City Wide Back-up Total General Administration POLICE DEPARTMENT SWAT rifles/shields Corrections Video Surveillance System 2 vehicles for new Police Officers Commercial Washer Corrections North Grill Gate on Sally Port Total Police Department FIRE DEPARTMENT 1-20-50470 Air Bottle Replacements (Replace half) Fire Station Repairs & Upgrades Back Bay Doors -Station 1 Repave Apron -Station 2 Replace Turnout Gear 1-20-50470 Total Fire Department RECREATION DEPARTMENT 1-25-50470 Two Reel Mowers and One Infield Drag Con st ruc t new restroo m facilities at Volanta Three Zero Turn Mowers F-250 Truck Upgrade Basketball Goals in Recreation Center Plaster/paint baby pool Large Indoor Ceiling Fan at Pool 1-25-50470 Total Recreation Department SENIOR AND SPECIAL SERVICES CAPITAL REQUIREMENTS CIVIC CENTER 1-30-50470 Fire Alarm & Sensor Upgrades Roof Repair Scissor Lift Carpet Replacement Total Civic Center PRIORITY RANK 1 1 2 2 4 6 6 1 2 4 5 2012 14,000 55,000 20,000 5,000 94,000 7,500 47,500 80,000 10,600 21,820 167,420 19,000 20,000 7,500 7,500 10,000 64,000 10,800 50,000 12,700 21,000 5,000 45,000 6,000 150,500 20,000 20,000 15,000 10,000 65,000 NIX CENTER 1-30 -50470 Vehicles 1 30,000 Window Replacements, Shutters 2 5,000 Chair and Table Replacements 3 15,000 Ceiling Tile Replacement 4 20,000 Total Nix Center 70,000 WELCOME CENTER 1-30-50470 Fi re Alarm System 1 15,000 Roof 2 15,000 Upgrade Facilities/Awning 3 25,000 Total Welcome Center 55,000 1-30-50470 Total Senior/Special Services Dept. 190,000 1-35 -50470 STREET DEPARTMENT Dump Truck 506 1 18,000 Ford F-Super Duty F-450 2 20,000 Truck F150 Landscape (516) 3 10,000 GMC Sierra Custodial Truck (595) 4 8,500 Street Roller 1 ton 7 12,000 Convert recycling truck chassis to flatbed 8 4,000 Dodge 1500, landscape truck (591) 5 12,000 1-35-50470 Total Street Department Equipment 84,500 1-35-50470 STREET CAPITAL PROJECTS Ped Street Signage -Costs & Upgrades to Signs 1 15,000 Drainage issue Johnson & Young 1 12,000 1-35-50470 Total Street Projects 27,000 1-35-50470 Total Street Department 111,500 1-40-50470 SANITATION DEPARTMENT Jeep Cherokee (509) 8 10,000 Upgrade recycle trucks 40,000 Garbage Cans 6 8,000 1-40-50470 Total Sanitation Department 58,000 GOLF DEPARTMENT 1-85-50465 Renew Golf Course Equ i pment Lease (4 Years) 1 42,000 Renew Go lf Cart Fleet Lease (4 Years) Feb 2012 1 63,400 Irrigation Upgrades, new variable speed pump 1 25,000 200 Gallon Self Contained Spray 1 25,000 Walking Greens Aerator 2 14,500 Tow Type Greens Top Dresser Unit 3 12,000 1-50-50470 Total Golf Department 76,500 THE FOLLOWING GL CODES ARE USED TO CAPITALIZE ASSETS IN THE UTILITIES 16030 PURCHASES-VEHICLES AND EQUIPMENT 16050 SYSTEM IMPROVEMENTS-CONSTRUCTION GAS DEPARTMENT Cast Iron Replacement (Fruit and Nut Section of Fairhope) 2" steel pipe from hwy 44 to hwy 34 on hwy 98 (Greeno Road) Trencher Combo Tractor Pick -up Truck SCADA Fault Finder : to locate fault on cathodic protection Lower 2 -6" High Pressure Gas lines on R.O.W . Rectifier Station Total Gas Department REPLACE AS400 1/3 OF 750,000 ELECTRIC DEPARTMENT Vehicles 46kv Switch Replacement Reconductor transmission line for loading Reconductor Church Street lines for loading Expand Fairhope Avenue Sub and UG down F'hope Ave New Pole Yard Next to Twin Beach Substation Misc SCADA Components (RTACs, Metering) Engineering and burial of existing overhead lines TOTAL ELECTRIC DEPARTMENT REPLACE AS400 1/3 OF 750,000 WATER DEPARTMENT Repaint 1 million gallon water tank Repaint 2 million gallon water tank Electronic reading Water meters Chevy Kodiak C-60 Heavy Construction Truck Back hoe trailer TOTAL WATER DEPARTMENT REPLACE AS400 1/3 OF 750,000 WASTE WATER DEPARTMENT Upgrades to sewage treatment plant LIFT STATIONS POWER BACK-UP GRANT MATCH Sewer line rehab Manhole rehab Generators for lift stations SCADA System TOTAL WASTE WATER DEPARTMENT 1 21,000 2 53,000 3 110,000 5 15,000 1 25,000 1 10,000 1 25,000 5 20,000 279,000 250,000 529,000 1 215,000 2 85,000 3 250,000 4 25,000 5 272,000 6 15,000 6 48,000 7 750,000 1,660,000 250,000 1,910,000 1 500,000 2 552,643 3 350,000 4 85,000 5 21,000 1,508,643 250,000 1,758,643 1 3,000,000 1 650,000 2 200,000 3 100,000 4 350,000 5 50,000 4,350,000 ~1 BUDGET WORKSHEET CHANGES MADE 7/25/2011 DEPARTMENT REVENUE EXPENSES ELECTRIC ELECTRIC 10 10 10 10 10 10 10 15 25 25 30 30 35 40 40 50 50 50 GL# DESCRIPTION 49830 TRANSFER 52040 GRANT EXP 50390 DUES/MEMBRSHIP 50080 ADMIN SALARIES 50140 SALARIES -P&Z 50150 SALA RI ES -JAN ITO RS 50180 SALARIES-REVENUES 50230 TRAINING/SCHOOLS 50390 DUES/MEMBRSHIP YOUTH BASEBALL 50040 SALARIES 50040 SALARIES 50470 CAP PURCHASES 50040 SALARIES 50390 DUES/MEMBRSHIP 50040 SALARIES 50390 DUES/MEMBRSHIP 50220 SALARIES-GROUNDS 50050 SALARIES -PROSHOP 50215 OPEB FUNDING 50920 TRANSFER OLD NEW 1,875,054 1,863,261 225 ,851 255 ,851 4,460 9,285 1,291 ,789 1,272,029 559,727 548,558 70,375 69,075 552,971 536,331 82,000 74,500 3,000 30,000 746,146 700,029 413,748 405,199 290,000 270,000 1,129,503 1,110,783 825 780,646 777,006 1,000 225,458 235 ,458 224,030 214,030 REDUCTION IN EXPENSE REDUCTION IN REVENUE 24,000 1,875,054 43 ,655 1,863,261 DIFFERENCE DEPT NAME (11,793) GENERAL 30,000 GENERAL 4,825 GENERAL (19,760) GENERAL (11,169) GENERAL (1,300) GENERAL (16,640) GENERAL (7 ,500) GENERAL (3,000) POLICE (30,000) RECREATION (46,117) RECREATION {8,549) SR/SPEC SERV (20,000) SR/SPEC SERV (18,720) STREET (825) STREET (3,640) SANITATION (1,000) GOLF 10,000 GOLF (10,000) GOLF (153,395) 11,793 (141,602) 19 ,655 ELECTRIC (11 ,793) ELECTRIC