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City of Orono <br />2026 Enterprise Fund Expenditure Budget - By Line Item <br />Water <br />49400 <br />2026 Dollar % <br />2023 2024 2025 Preliminary Increase Increase <br />Actual Actual Budget Budget Decrease Decrease <br />Personal Services <br />Full -Time Employees Regular <br />242,213 <br />242,582 <br />257,150 <br />228,250 <br />(28,900) <br />-11.24% <br />Full -Time Employees Overtime <br />9,915 <br />7,052 <br />10,000 <br />10,000 <br />0 <br />0.00% <br />Part -Time Employees <br />0 <br />0 <br />0 <br />0 <br />0 <br />N/A <br />Temporary/Seasonal Employees <br />0 <br />0 <br />16,000 <br />16,000 <br />0 <br />0.00% <br />PERA <br />19,640 <br />17,477 <br />20,050 <br />19,100 <br />(950) <br />-4.74% <br />FICA <br />20,202 <br />17,855 <br />21,700 <br />19,450 <br />(2,250) <br />-10.37% <br />Pension Expense <br />8,815 <br />(39,340) <br />0 <br />0 <br />0 <br />N/A <br />City Benefit Contribution <br />38,641 <br />40,994 <br />42,550 <br />44,300 <br />1,750 <br />4.11% <br />OPEB Expense <br />(12,379) <br />(17,282) <br />0 <br />0 <br />0 <br />N/A <br />Worker's Comp Insurance Prem <br />16,970 <br />13,300 <br />8,900 <br />3,800 <br />(5,100) <br />-57.30% <br />Total Personal Services <br />344,017 <br />282,638 <br />376,350 <br />340,900 <br />(35,450) <br />-9.42% <br />Supplies & Maintenance <br />Office supplies <br />568 <br />1,344 <br />1,000 <br />200 <br />(800) <br />-80.00% <br />Motor Fuels & Lubricants <br />4,962 <br />3,779 <br />5,000 <br />5,000 <br />0 <br />0.00% <br />Chemicals and Chem Products <br />80,176 <br />40,467 <br />55,000 <br />60,000 <br />5,000 <br />9.09% <br />Equipment Parts & Accessories <br />(53,773) <br />1,527 <br />1,000 <br />1,000 <br />0 <br />0.00% <br />Vehicle Equipment & Parts <br />240 <br />195 <br />0 <br />1,000 <br />1,000 <br />N/A <br />Bldg/Grounds Maint. Supplies <br />605 <br />387 <br />700 <br />1,000 <br />300 <br />42.86% <br />Clothing & personal equipment <br />2,750 <br />1,933 <br />2,500 <br />2,500 <br />0 <br />0.00% <br />Utility System Maint. Supplies <br />52,057 <br />40,864 <br />40,000 <br />45,000 <br />5,000 <br />12.50% <br />Small Tools and Minor Equip <br />4,954 <br />2,247 <br />1,500 <br />1,750 <br />250 <br />16.67% <br />Repairs/Maint-Auto Equip <br />1,325 <br />0 <br />0 <br />0 <br />0 <br />N/A <br />Repairs/Maint-Misc. Equip <br />849 <br />2,367 <br />4,000 <br />3,500 <br />(500) <br />-12.50% <br />Repairs/Maint-Bldgs/Grounds <br />4,846 <br />20,419 <br />2,500 <br />0 <br />(2,500) <br />-100.00% <br />Repairs/Maint-Watermains/plant <br />211,519 <br />108,576 <br />100,000 <br />110,000 <br />10,000 <br />10.00% <br />Total Supplies & Maintenance 311,076 224,106 213,200 230,950 17,750 8.33% <br />Professional Services <br />Auditing and Acct'g Services <br />6,000 <br />6,500 <br />6,750 <br />7,000 <br />250 <br />3.70% <br />Engineering -Consulting <br />2,629 <br />3,066 <br />5,000 <br />5,000 <br />0 <br />0.00% <br />GIS/Mapping <br />19,031 <br />12,740 <br />15,000 <br />15,000 <br />0 <br />0.00% <br />Legal -Consulting <br />0 <br />0 <br />0 <br />0 <br />0 <br />N/A <br />Bank Fees <br />5,809 <br />4,335 <br />6,000 <br />5,000 <br />(1,000) <br />-16.67% <br />IT Services <br />25,750 <br />22,000 <br />27,500 <br />33,050 <br />5,550 <br />20.18% <br />Fleet Services <br />18,125 <br />50,300 <br />64,000 <br />64,000 <br />0 <br />0.00% <br />Facilities Services <br />0 <br />0 <br />0 <br />25,350 <br />25,350 <br />N/A <br />Professional Services <br />155 <br />517 <br />250 <br />7,500 <br />7,250 <br />2900.00% <br />Total Professional Services <br />77,500 <br />99,458 <br />124,500 <br />161,900 <br />37,400 <br />30.04% <br />Page 77 of 96 232 <br />