HomeMy WebLinkAbout07-26-2021 Council Work Session PacketCouncil Work Session
Monday, July 26, 2021
5:00 P.M.
Orono Council Chambers,
2780 Kelley Parkway, Orono, MN 55356
WORK SESSION
AGENDA
1. Budget Discussion
Council Work Session
Monday, July 26, 2021
5:00 P.M.
Orono Council Chambers,
2780 Kelley Parkway, Orono, MN 55356
Past Meeting Agendas
June 28, 2021
Budget Discussion
June 14, 2021
Fire Department Equipment Overview
Annual Discussions Timeframe:
Budget: Part of June, All of July, August and October.
City Administrator & Police Chief Update (3 times per year for 15 minutes)
2020 Budget – Page 1
MEMORANDUM
To: Mayor Walsh and Orono City Council
From: Ron Olson, Finance Director
Subject: 2022 Budget
Date: July 26, 2021
Attachments: 2022 Budget
Since the June 28th work session, departments have submitted their General Fund budgets to the
Finance. Meetings between the departments, the City Administrator, and the Finance Director
have been held. The result of this process is found in the attached General Fund draft budget.
As discussed at the work session, the major budget increases are related to Inspection Services,
the Spring Park Public Works service contract, and wage/benefit increases. Other significant
increases are related to body cams, recodification, elections, park maintenance, and liability
insurance.
The draft budget does include two new positions. One is the PW Maintenance Worker being
added as part of the Spring Park service contract. The other is a maintenance worker in Parks the
City’s investments into its park system can be properly maintained.
Mayor & Council
The budget for the Mayor & Council Department is basically unchanged from the previous year.
Line item 319 - Professional Services is increasing by $6,500. This increase is the result of
budgeting the charges for the recording service from Administration and is not an increase the
overall budget. Line item 439 - Meeting Expense is being reduced to more accurately reflect the
cost of work session meals.
Administration
The Administration budget is decreasing by $1,400. This decrease is due to the moving of the
Professional Services budget to the Mayor & Council. Increasing line items are line 135 City
Benefit Contribution and line item 252 - General Advertising. The increase in advertising is due
to a change in where recruiting advertisements are recorded. Going forward, Human Resources
expenditures will be billed to Administration instead of individual departments.
Elections
2022 is an election year so the budget for the department is slightly more than double the 2021
budget. When compared to the 2020 election year, the budget is increasing $16,000 (31%). This
reflects allocating a portion of the Management Assistant wage to elections that occurred in last
year’s budget and increased staffing during the early voting periods.
2020 Budget – Page 2
Assessing
Assessing Services are provided by Hennepin County. We have not receive the budget for the
next assessing period yet. The $5,000 increase is an estimate and will be updated as information
becomes available.
Finance
The finance budget is increasing by $8,900 which is a 3.4% increase. This increase is
attributable to wage and benefit increases.
Law and Legal Services
The Law and Legal Services budget is budgeted at the same amount as the 2021 budget.
Central Services
The Central Services budget is increasing $25,900 (7.8%). The Personal Services category is
increasing $26,000 and is for the Janitor position that was added to the budget. This entire
amount is offset by a $34,000 decrease in the Janitorial Services lines of Central Services and the
Police Department. The Bank Fees line item was reduced by $22,000 as a result of the
implementation of the Convenience Fee. Increasing line items include IT Services which are
being increased for all departments, an increase in liability insurance, and the Professional
Services line item for recodification that was discussed with the Council in June.
Human Services
The Human Service budget covers the annual payment to the Gillespie Center and recreation
services provided by the Community Education department of the Orono School district.
Police
At 51% of the budget, the Police Department has the greatest impact on the General Fund
budget. The overall department budget is increasing by $254,500 (5.2%). Most of the increase
($193,480) is the result of contracted wage and benefit increases. Professional Services are
increasing by $41,400. This includes: $14,000 to LOGIS for police records and body cam video
hosting; $4,000 for access to various law enforcement databases, $15,000 to the IT Services
Fund, and $8,400 for the embedded social worker program. The other significant increase to the
department budget is in liability insurance. This category is increasing by $12,600.
Fire
The preliminary fire budget has not yet been received from Long Lake. An increase of $10,000
has been added to the draft budget. This will be updated once the preliminary number are
received from Long Lake around the 5th of August.
Building and Zoning
The Building and Zoning budget is increasing by $232,990 (32%). This increase is the result of
the increased amount budgeted for Inspection Services.
Engineering
The Engineering budget accounts for general engineering expenses that are not associated with a
project or passed through to developers or other permit applicants. The budget is remaining flat
in 2022.
2020 Budget – Page 3
Public Works
The overall increase in the Public Works budget is relatively small at $16,730 (2.61%). Personal
Services wage based lines are decreasing slightly due the reorganization in the structure of the
department with the replacement of the Public Works Director with a Superintendent. The City
Benefit contribution line is increasing as the result of a change in insurance selections (Family vs
Single). The IT and Fleet Services lines are increasing by a total of $8,800 to more properly
fund the Internal Service Funds connected to these items.
Public Works – Spring Park
This is a new General Fund Department related to the recently approved contract to provide
Public Works Service to the City of Spring Park. This department only covers the wages (1
maintenance worker) and professional services expenditures related to the service. Other
expenditures are included in utility budgets and CIP expenditures. The cost of this department is
100% covered by the service contract with Spring Park.
Parks
The Parks budget reflects a $66,900 increase (24%) over the 2021 budget. It includes an
additional maintenance worker ($90,000 with benefits), and increased amounts for both building
and ground maintenance and maintenance supplies. The reorganization of the Public Works
department removed a percentage of the Public Works Director wages from the budget.
Golf Course
The golf course has seen significant growth in play and revenues in the past few years. In order
to manage the increased play, the draft budget includes both an increase in staffing and a change
to allow the Clubhouse Manager to work for a period of greater than 6 months which will result
in enrollment to the Public Employees Retirement Plan. The increase in the Golf Course revenue
budget more than covers the increased expenditures.
Brush Site
The Brush Site budget is increasing by $10,000 (76.6%). This is related to the expense
associated with chipping and hauling away of materials. Based on information received last
week, this cost may need to be increased. This expenditure is currently budgeted in
Repairs/Maint-Bldgs/Grounds. In the final budget, this will be changed to a contracted service
line.
Special Services
This department accounts for expenditures are considered “pass through charges” that are billed
to the party that benefits for the service. The $120,000 (93%) increase is the result of the PD
being the lead agency for the Toward Zero Deaths (TZD) program. The City will receive grant
funds from the State of Minnesota. A portion of these funds are then payed to the other
participating cities.
Special Projects – Contingencies
This Department covers the annual transfers from the General Fund to other funds like the
Improvement Capital Outlay Fund. It also has the Contingency line item that is for unbudgeted
but necessary expenditures that may come up during the year. This budget is not changing.
2020 Budget – Page 4
Revenues
There are some significant revenue increases that will offset some of the increased expenditures.
The agreement with Spring Park to provide public works service will bring in $191,000 of new
revenue. Increases to the Police Service contracts will total $99,740. Spring Park and
Minnetonka Beaches increases (2.5%) are based on the labor contracts 2022 COLA, Mound’s
increase is calculated on the Mpls/St. Paul CPI-U from May 2020 to May 2021 (4.6%). The
State Grant other line is increasing by $115,000 to reflect Orono’s role as the lead agency in the
TZD program. The balance of the increases will be funded by an increase of $285,893 in the
property tax levy. The increased levy will not change the property tax rate.
Taxes
The tax levy associated with the draft budget is:
2021 2022 (E)
General Fund $4,921,140 $5,207,030
Building Fund 310,000 390,000
Pavement Management 750,000 900,000
Parks 50,000 65,000
2014 Debt Service 166,700 161,000
2016 Debt Service 412,780 416,680
Total: $6,610,620 $7,139,710
During the June work session, the Council indicated that they would be comfortable with a levy
increase of $50,000 for Parks. Currently the levy for the Park Fund is increasing by $35,000
with the balance of that increase in the General Fund to pay for a new position and increased
maintenance. Current estimates have the City’s taxable market value increasing by
approximately 8%. This increase would allow the projected increase in the levy without
increasing the tax rate. The City’s current tax rate is 16.78% and is the 4th lowest in Hennepin
County. Each increase of .1 in the tax rate is equal to approximately $39,000.
Organizational Improvements
As discussed in June, there are several organizational / position changes staff would like to
explore during the 2022 Budget process. The majority of the changes should be budget neutral.
The plan will be to review these position changes with the Organization Committee this summer
and fall concurrent with the 2022 budget process so that any changes can be incorporated. As
part of the process staff will provide more detailed budget impact statements for each. Below is
a summary for the proposed organizational changes to be explored.
A. Mechanic Position. Reinstate the full time mechanic position.
i. Justification. Currently the city spends a lot of money on contracted
maintenance for both vehicles and generators. In addition the public works
2020 Budget – Page 5
department is routinely required to divert utility and streets maintenance
workers to perform routine vehicular maintenance. Providing the capability in
house will increase responsiveness, provide flexibility and release
maintenance works to focus on the cities utilities and infrastructure.
ii. Resource. Realign current budget resources from contracted vehicle
maintenance and generator maintenance to wages and benefits for a full time
mechanic.
B. Finance Technician- Change of Utility Billing/ Public Works Admin position to a
Payroll and Utility Billing Clerk
i. Justification. Utility Billing and Payroll are both finance related activities and
should be combined and placed under the direction of the Finance Director to
improve efficiency and accountability. This position will also serve as the
back up to accounts payable and allows for internal controls in line with
financial accountability best practices.
ii. Resource. This change will be overall budget neutral involving the
reallocation of duties and retitling of position.
C. Parks and Public Works Administrative Assistant.
i. Justification. The Public Works and parks departments need dedicated
administrative support to efficiently operate. In addition the acceptance the
Spring Park contract has increased the administrative burden on the
department.
ii. Resource. This position will be funded through General Fund (streets, parks,
golf course), Utility Funds (Water, Sewer and Storm) and a portion of the
Spring Park contract.
Attachements
A. Expenditure Budget
B. Revenue Budget
C. Tax Information
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 18,200 18,200 18,200 9,100 18,200 0 0.00%
122 FICA 1,392 1,392 1,400 696 1,400 0 0.00%
151 Worker's Comp Insurance Prem 80 100 100 25 100 0 0.00%
Total Personal Services 19,672 19,692 19,700 9,821 19,700 0 0.00%
313 IT Services 800 800 800 200 900 100 12.50%
319 Professional Services 0 0 0 0 6,500 6,500 N/A
433 Memberships 12,047 12,541 12,500 12,263 13,000 500 4.00%
437 Training & Development 225 383 300 0 400 100 33.33%
439 Meeting Expenses 1,203 2,177 10,000 1,455 3,000 (7,000)-70.00%
489 Other Miscellaneous Charges 0 0 0 0 0 0 N/A
Total Other Expenses 14,275 15,901 23,600 13,918 23,800 200 0.85%
33,948 35,593 43,300 23,739 43,500 200 0.46%
City of Orono
2022 Line Item Budget
General Fund - Mayor & Council - General Government
41110
Personal Services
Other Expenses
City Council Total
Attachment A General Fund Expenditures
1
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 280,090 280,107 287,000 139,498 287,000 0 0.00%
102 Full-Time Employees Overtime 0 18 1,300 0 1,300 0 0.00%
103 Part-Time Employees 0 0 0 1,138 0 0 N/A
104 Temporary/Seasonal Employees 8,190 11,899 14,000 1,890 14,000 0 0.00%
121 PERA 20,986 20,572 21,600 9,594 21,600 0 0.00%
122 FICA 20,939 20,561 23,100 10,616 23,100 0 0.00%
135 City Benefit Contribution 45,523 52,899 54,800 25,394 57,357 2,557 4.67%
142 Unemployment Benefit Payments 0 0 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 1,960 2,000 2,400 600 2,400 0 0.00%
Total Personal Services 377,688 388,056 404,200 188,729 406,757 2,557 0.63%
208 Books & Periodicals 281 126 300 129 300 0 0.00%
Total Supplies & Maintenance 281 126 300 129 300 0 0.00%
313 IT Services 6,500 6,500 6,500 1,625 7,000 500 7.69%
319 Professional Services 4,320 6,510 6,000 3,022 0 (6,000)-100.00%
Total Professional Serivces 10,820 13,010 12,500 4,647 7,000 (5,500)-44.00%
Supplies & Maintenance
Professional Services
City of Orono
2022 Line Item Budget
General Fund - Administration - General Government
41300
Personal Services
Attachment A General Fund Expenditures
2
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
331 Travel Expenses 545 159 2,000 0 1,000 (1,000)-50.00%
340 General Advertising 0 1,135 0 1,636 2,500 2,500 N/A
433 Memberships 1,521 1,502 1,600 308 1,600 0 0.00%
437 Training & Development 1,114 0 4,000 0 4,000 0 0.00%
439 Meeting Expenses 0 1,285 1,500 329 1,500 0 0.00%
489 Other Miscellaneous Charges 2,973 2,586 3,000 82 3,000 0 0.00%
Total Other Expenses 6,152 6,667 12,100 2,354 13,600 1,500 12.40%
394,942 407,859 429,100 195,858 427,657 (1,443)-0.34%
City of Orono
2022 Line Item Budget
General Fund - Administration - General Government cont.
41300
Other Expenses
Administration Total
Attachment A General Fund Expenditures
3
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 0 13,723 19,000 7,709 20,200 1,200 6.32%
102 Full-Time Employees Overtime 0 0 1,000 0 1,000 0 0.00%
104 Temporary/Seasonal Employees 0 20,977 0 0 25,000 25,000 N/A
121 PERA 0 529 1,500 578 1,600 100 6.67%
122 FICA 0 739 1,500 590 1,600 100 6.67%
135 City Benefit Contribution 0 1,433 4,600 1,948 4,820 220 4.78%
151 Worker's Comp Insurance Prem 0 400 200 50 200 0 0.00%
Total Personal Services 0 37,800 27,800 10,875 54,420 26,620 95.76%
208 Books & Periodicals 0 0 0 0 0 0 N/A
221 Equipment Parts & Accessories 1,923 4,689 2,000 2,248 4,000 2,000 100.00%
240 Small Tools and Minor Equip 0 4,089 0 0 2,000 2,000 N/A
Total Supplies & Maintenance 1,923 8,779 2,000 2,248 6,000 4,000 200.00%
319 Professional Services 0 2,153 0 0 2,600 2,600 N/A
322 Postage 333 0 400 0 400 0 0.00%
331 Travel Expenses 20 322 100 0 350 250 250.00%
340 General Advertising 0 307 0 0 320 320 N/A
437 Training & Development 91 43 100 0 100 0 0.00%
439 Meeting Expenses 0 1,093 0 0 2,000 2,000 N/A
489 Other Miscellaneous Charges 523 986 1,000 0 1,000 0 0.00%
Total Other Expenses 966 4,904 1,600 0 6,770 5,170 323.13%
2,890 51,482 31,400 13,123 67,190 35,790 113.98%
Personal Services
Supplies & Maintenance
Other Expenses
Elections Total
City of Orono
2022 Line Item Budget
General Fund - Elections - General Government
41410
Attachment A General Fund Expenditures
4
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
302 Assessing Services 194,750 203,333 210,000 104,000 215,000 5,000 2.38%
Total Assessing Service 194,750 203,333 210,000 104,000 215,000 5,000 2.38%
194,750 203,333 210,000 104,000 215,000 5,000 2.38%
City of Orono
2022 Line Item Budget
General Fund - Assessing - General Government
41550
Assessing Services
Assessing Total
Attachment A General Fund Expenditures
5
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 142,609 146,297 193,900 60,698 200,690 6,790 3.50%
102 Full-Time Employees Overtime 0 0 200 0 200 0 0.00%
103 Part-Time Employees 29,302 0 0 0 0 0 N/A
104 Temporary/Seasonal Employees 0 93 0 0 0 0 N/A
121 PERA 12,629 11,273 14,500 4,544 15,060 560 3.86%
122 FICA 12,477 10,861 14,800 4,523 15,360 560 3.78%
135 City Benefit Contribution 34,161 28,027 29,600 11,107 30,470 870 2.94%
151 Worker's Comp Insurance Prem 1,400 1,500 1,400 350 1,490 90 6.43%
Total Personal Services 232,577 198,050 254,400 81,223 263,270 8,870 3.49%
208 Books & Periodicals 299 0 0 0 0 0 N/A
Total Supplies & Maintenance 299 0 0 0 0 0 N/A
301 Auditing and Acct'g Services 0 10,463 0 3,953 0 0 N/A
313 IT Services 4,900 5,000 5,000 1,250 5,500 500 10.00%
Total Professional Services 4,900 5,000 5,000 1,250 5,500 500 10.00%
331 Travel Expenses 236 169 750 168 250 (500)-66.67%
433 Memberships 435 489 400 310 500 100 25.00%
437 Training & Development 1,239 3,246 3,000 30 3,000 0 0.00%
Total Other Expenses 1,910 3,904 4,150 508 3,750 (400)-9.64%
239,686 206,954 263,550 82,980 272,520 8,970 3.40%
General Fund - Finance Department - General Government
41500
Personal Services
Supplies & Maintenance
Professional Services
Other Expenses
City of Orono
2022 Line Item Budget
Finance Total
Attachment A General Fund Expenditures
6
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
305 Legal-Retainer 0 0 0 0 0 0 N/A
306 Legal-Prosecution 54,788 34,275 41,000 14,790 41,000 0 0.00%
307 Legal-Consulting 43,169 66,420 80,000 25,871 80,000 0 0.00%
308 Code Enforcement 6,257 1,617 2,000 1,736 4,000 2,000 100.00%
309 Jail Charges 1,742 2,216 10,000 (467)8,000 (2,000)-20.00%
Total Professional Services 105,955 104,527 133,000 41,931 133,000 0 0.00%
105,955 104,527 133,000 41,931 133,000 0 0.00%Law/Legal Services Total
City of Orono
2022 Line Item Budget
General Fund - Law/Legal Services - General Government
41600
Professional Services
Attachment A General Fund Expenditures
7
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
103 Part-Time Employees 0 7,064 0 5,678 15,000 15,000 N/A
104 Temporary/Seasonal Employees 0 700 0 0 0 0 N/A
121 PERA 0 0 0 0 0 0 N/A
122 FICA 0 1,110 0 446 1,150 1,150 N/A
135 City Benefit Contribution 0 0 0 0 9,300 9,300 N/A
151 Worker's Comp Insurance Prem 0 0 0 0 850 850 N/A
Total Personal Services 0 8,873 0 6,124 26,300 26,300 N/A
201 Office supplies 6,186 10,466 12,000 4,967 12,000 0 0.00%
221 Equipment Parts & Accessories 274 10,201 1,000 601 1,000 0 0.00%
223 Bldg/Grounds Maint. Supplies 1,984 6,738 3,500 4,270 3,500 0 0.00%
401 Repairs/Maint-Office Equip 999 363 500 3,322 500 0 0.00%
403 Repairs/Maint-Misc. Equip 424 2,995 3,000 158 3,000 0 0.00%
404 Repairs/Maint-Bldgs/Grounds 23,623 32,670 40,000 11,658 45,000 5,000 12.50%
407 Janitorial Services 17,028 8,281 19,000 13 0 (19,000)-100.00%
416 Software Licensing 0 473 0 0 0 0 N/A
Total Supplies & Maintenance 50,519 72,186 79,000 24,989 65,000 (14,000)-17.72%
301 Auditing and Acct'g Services 31,500 24,000 24,000 6,000 25,000 1,000 4.17%
311 Data Processing Communication 0 0 0 0 0 0 N/A
313 IT Services 49,000 50,000 51,000 12,750 56,000 5,000 9.80%
319 Professional Services 8,993 29,378 30,000 21,542 30,000 0 0.00%
370 Insurance Agent of Record 0 0 0 0 0 0 N/A
Total Professional Services 89,493 103,378 105,000 40,292 111,000 6,000 5.71%
City of Orono
2022 Line Item Budget
General Fund - Central Services - General Government
41900
Personal Services
Supplies & Maintenance
Professional Services
Attachment A General Fund Expenditures
8
361 General Liability Ins 12,000 10,200 10,200 2,550 11,300 1,100 10.78%
362 Umbrella Liability Ins 10,000 15,100 15,100 3,775 16,600 1,500 9.93%
363 Bonds Insurance 1,040 700 700 175 800 100 14.29%
365 Boiler & Machinery Ins 0 0 0 0 0 0 N/A
366 Property Insurance 10,000 14,100 14,100 3,525 15,500 1,400 9.93%
367 Equipment Floaters Ins 0 0 0 0 0 0 N/A
368 Automotive Insurance 5,250 4,700 4,700 1,175 5,000 300 6.38%
Total Insurances 38,290 44,800 44,800 11,200 49,200 4,400 9.82%
312 Bank Fees 25,977 14,621 23,000 256 1,000 (22,000)-95.65%
321 Telephone 13,525 15,569 14,000 8,275 14,000 0 0.00%
322 Postage 8,467 5,638 6,000 3,669 6,500 500 8.33%
329 Internet/Other Communications 10,440 0 0 0 0 0 N/A
352 Printing & Publishing 18,872 21,335 22,000 6,847 22,000 0 0.00%
381 Gas & Electric 29,352 27,620 33,300 14,872 34,000 700 2.10%
382 Water Utilities 3,330 7,766 4,000 1,714 4,000 0 0.00%
413 Office Equipment Rental 753 0 1,500 0 0 (1,500)-100.00%
440 Special Equipment Replacement 0 0 0 0 0 0 N/A
441 Licenses & Taxes 110 0 0 0 500 500 N/A
489 Other Miscellaneous Charges 1,094 7,600 500 1,256 500 0 0.00%
Total Other Expenses 111,920 100,149 104,300 36,889 82,500 (21,800)-20.90%
290,221 329,385 333,100 119,494 334,000 900 0.27%
Other Expenses
Central Services Total
Insurances
City of Orono
2022 Line Item Budget
General Fund - Central Services - General Government cont.
Attachment A General Fund Expenditures
9
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
490 Contributions to Civic Org's 9,500 9,500 12,400 9,500 12,400 0 0.00%
Total Other Expenses 9,500 9,500 12,400 9,500 12,400 0 0.00%
9,500 9,500 12,400 9,500 12,400 0 0.00%
City of Orono
2022 Line Item Budget
General Fund - Human Services - General Government
41800
Other Expenses
Human Services Total
Attachment A General Fund Expenditures
10
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 2,603,899 2,730,261 2,764,300 1,229,485 2,879,370 115,070 4.16%
102 Full-Time Employees Overtime 28,662 29,238 50,000 8,899 50,000 0 0.00%
103 Part-Time Employees 75,048 75,707 60,000 14,325 80,800 20,800 34.67%
104 Temporary/Seasonal Employees 0 0 0 0 0 0 N/A
121 PERA 423,379 453,634 465,900 210,349 493,260 27,360 5.87%
122 FICA 49,555 52,293 55,900 23,916 58,990 3,090 5.53%
135 City Benefit Contribution 381,060 382,061 418,500 199,566 431,560 13,060 3.12%
142 Unemployment Benefit Payments 0 250 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 125,070 150,000 165,900 41,475 180,000 14,100 8.50%
Total Personal Services 3,686,673 3,873,445 3,980,500 1,728,016 4,173,980 193,480 4.86%
201 Office supplies 4,309 4,655 5,000 2,072 10,000 5,000 100.00%
208 Books & Periodicals 278 445 1,000 (149)1,000 0 0.00%
212 Motor Fuels & Lubricants 69,607 72,733 100,000 38,223 100,000 0 0.00%
221 Equipment Parts & Accessories 5,814 6,910 15,000 5,578 15,000 0 0.00%
223 Bldg/Grounds Maint. Supplies 463 11 1,000 3 1,000 0 0.00%
226 Clothing & personal equipment 21,520 31,579 27,000 10,930 30,000 3,000 11.11%
228 Training Supplies 8,068 5,746 16,000 711 16,000 0 0.00%
229 Explorers Program expenses 2,479 100 2,500 762 2,500 0 0.00%
240 Small Tools and Minor Equip 5,834 7,682 5,000 2,913 6,000 1,000 20.00%
401 Repairs/Maint-Office Equip 1,395 379 1,000 527 1,000 0 0.00%
402 Repairs/Maint-Auto Equip 32,488 27,021 40,000 18,553 40,000 0 0.00%
403 Repairs/Maint-Misc. Equip 4,741 2,691 5,500 1,921 5,500 0 0.00%
404 Repairs/Maint-Bldgs/Grounds 14,447 23,660 10,000 4,825 15,000 5,000 50.00%
407 Janitorial Services 12,379 6,875 15,000 0 15,000 0 0.00%
General Fund - Police Department - Public Safety
42110
Personal Services
Supplies & Maintenance
City of Orono
2022 Line Item Budget
Attachment A General Fund Expenditures
11
416 Software Licensing 0 0 0 1,301 0 0 N/A
Total Supplies & Maintenance 183,823 190,486 244,000 88,170 258,000 14,000 5.74%
Attachment A General Fund Expenditures
12
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
304 Engineering-Consulting 0 0 0 0 0 0 N/A
307 Legal-Consulting 4,766 7,807 8,000 2,153 8,000 0 0.00%
310 LOGIS-Applications 88,802 87,660 134,900 45,120 148,900 14,000 10.38%
311 Data Processing Communication 4,672 9,455 6,000 4,806 10,000 4,000 66.67%
313 IT Services 72,840 80,000 80,000 20,000 95,000 15,000 18.75%
317 Animal Care 1,153 1,211 1,500 439 1,500 0 0.00%
319 Professional Services 11,075 19,564 15,000 10,244 23,400 8,400 56.00%
370 Insurance Agent of Record 0 0 0 0 0 0 N/A
Total Professional Services 183,308 205,697 245,400 82,762 286,800 41,400 16.87%
361 General Liability Ins 40,000 57,400 57,400 14,350 65,000 7,600 13.24%
362 Umbrella Liability Ins 15,000 24,900 24,900 6,225 28,000 3,100 12.45%
366 Property Insurance 1,000 1,100 1,100 275 1,200 100 9.09%
367 Equipment Floaters Ins 0 0 0 0 0 0 N/A
368 Automotive Insurance 15,000 18,700 18,700 4,675 20,500 1,800 9.63%
379 Insurance Deductibles 0 0 0 0 0 0 N/A
Total Insurances 71,000 102,100 102,100 25,525 114,700 12,600 12.34%
City of Orono
2022 Line Item Budget
General Fund - Police Department - Public Safety cont.
42110
Professional Services
Insurances
Attachment A General Fund Expenditures
13
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
321 Telephone 23,783 25,305 24,000 12,577 24,000 0 0.00%
322 Postage 149 436 800 213 800 0 0.00%
329 Internet/Other Communications 1,526 32 0 0 0 0 N/A
331 Travel Expenses 7 154 300 0 300 0 0.00%
340 General Advertising 402 175 0 0 0 0 N/A
352 Printing & Publishing 2,036 1,426 1,500 472 1,500 0 0.00%
381 Gas & Electric 15,886 16,275 20,000 7,646 20,000 0 0.00%
382 Water Utilities 1,404 3,904 3,000 529 3,000 0 0.00%
413 Office Equipment Rental 0 0 3,000 0 0 (3,000)-100.00%
414 EDP/Communications Equip Rent 26,455 27,859 27,000 11,991 28,000 1,000 3.70%
433 Memberships 4,596 4,216 5,000 2,410 5,000 0 0.00%
436 Towing Charges 965 1,559 0 0 0 0 N/A
437 Training & Development 31,160 21,004 38,000 19,295 38,000 0 0.00%
438 Distribution to Other Govmnts 129,034 0 0 0 0 0 N/A
439 Meeting Expenses 968 1,229 2,000 744 2,000 0 0.00%
440 Special Equipment Replacement 5,106 0 0 0 0 0 N/A
441 Licenses & Taxes 135 242 1,300 1,143 1,300 0 0.00%
489 Other Miscellaneous Charges 380 579 2,500 400 2,500 0 0.00%
Total Other Expenses 243,991 104,394 128,400 57,421 126,400 (2,000)-1.56%
550 Automotive Equipment 185,406 160,728 164,000 62,160 164,000 0 0.00%
560 Furniture and Fixtures 0 0 0 0 0 0 N/A
570 Office Equip and Furnishings 0 10,434 5,000 377 0 (5,000)-100.00%
575 IT Hardware & Applications 5,618 0 0 0 0 0 N/A
580 Other Equipment 51,632 41,276 21,000 34,645 21,000 0 0.00%
General Fund - Police Department - Public Safety cont.
42110
Other Expenses
Capital Outlay
City of Orono
2022 Line Item Budget
Attachment A General Fund Expenditures
14
Total Capital Outlay 242,655 212,437 190,000 97,182 185,000 (5,000)-2.63%
4,611,450 4,688,559 4,890,400 2,079,075 5,144,880 254,480 5.20%Police Total
Attachment A General Fund Expenditures
15
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
318 Fire Services 402,099 433,914 435,000 213,546 445,000 10,000 2.30%
319 Professional Services 0 0 0 0 0 0 N/A
Total Professional Services 402,099 433,914 435,000 213,546 445,000 10,000 2.30%
489 Other Miscellaneous Charges 93 0 0 0 0 0 N/A
Total 93 0 0 0 0 0 N/A
402,192 433,914 435,000 213,546 445,000 10,000 2.30%
City of Orono
2022 Line Item Budget
General Fund - Fire Protection Services - Public Safety
42260
Professional Services
Other Expenses
Fire Protection Services Total
Attachment A General Fund Expenditures
16
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 405,075 413,663 346,500 141,586 348,630 2,130 0.61%
102 Full-Time Employees Overtime 0 0 200 0 200 0 0.00%
103 Part-Time Employees 0 0 0 0 0 0 N/A
104 Temporary/Seasonal Employees 0 0 0 0 0 0 N/A
121 PERA 29,480 29,783 26,000 10,174 26,160 160 0.62%
122 FICA 29,563 29,503 26,500 9,781 26,690 190 0.72%
135 City Benefit Contribution 46,758 57,930 57,300 24,742 59,160 1,860 3.25%
142 Unemployment Benefit Payments 0 0 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 2,310 2,600 2,400 450 2,300 (100)-4.17%
Total Personal Services 513,186 533,479 458,900 186,734 463,140 4,240 0.92%
208 Books & Periodicals 0 408 500 0 0 (500)-100.00%
212 Motor Fuels & Lubricants 0 0 1,500 0 0 (1,500)-100.00%
221 Equipment Parts & Accessories 0 361 3,000 0 0 (3,000)-100.00%
226 Clothing & personal equipment 0 0 0 0 0 0 N/A
240 Small Tools and Minor Equip 0 0 0 0 0 0 N/A
402 Repairs/Maint-Auto Equip 0 0 0 0 0 0 N/A
403 Repairs/Maint-Misc. Equip 0 0 0 0 0 0 N/A
Total Supplies & Maintenance 0 769 5,000 0 0 (5,000)-100.00%
City of Orono
2022 Line Item Budget
General Fund - Building & Zoning - Public Safety
42400
Personal Services
Supplies & Maintenance
Attachment A General Fund Expenditures
17
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
304 Engineering-Consulting 2,514 0 2,500 0 2,500 0 0.00%
305 GIS/Mapping 4,881 0 3,000 0 3,000 0 0.00%
307 Legal-Consulting 14,776 16,867 15,000 9,255 16,000 1,000 6.67%
310 Inspection Services 103,589 100,140 209,000 87,262 540,000 331,000 158.37%
312 Bank Fees 0 0 0 0 0 0 N/A
313 IT Services 8,180 23,800 23,000 5,750 26,000 3,000 13.04%
319 Professional Services 2,937 4,498 5,000 2,539 5,000 0 0.00%
Total Professional Services 136,876 145,304 257,500 104,806 592,500 335,000 130.10%
321 Telephone 838 962 500 564 850 350 70.00%
331 Travel Expenses 387 337 2,000 0 1,500 (500)-25.00%
340 General Advertising 736 637 400 405 400 0 0.00%
415 Other Equipment Rentals 0 0 0 0 0 0 N/A
416 Software Licensing 15,600 0 0 0 0 0 N/A
433 Memberships 714 1,007 1,600 599 800 (800)-50.00%
437 Training & Development 3,057 241 7,400 30 7,000 (400)-5.41%
439 Meeting Expenses 0 82 0 55 100 100 N/A
441 Licenses & Taxes 0 740 0 0 0 0 N/A
Total Other Expenses 21,332 4,006 11,900 1,653 10,650 (1,250)-10.50%
671,394 683,558 733,300 293,193 1,066,290 332,990 45.41%
General Fund - Building & Zoning - Public Safety cont.
42400
Professional Services
Other Expenses
Building & Zoning Total
City of Orono
2022 Line Item Budget
Attachment A General Fund Expenditures
18
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
303 Engineering-Retainer 0 0 0 0 0 0 N/A
304 Engineering-Consulting 6,334 14,326 5,000 3,211 5,000 0 0.00%
305 GIS/Mapping 17,254 6,670 15,000 3,889 15,000 0 0.00%
Total Professional Services 23,588 20,996 20,000 7,100 20,000 0 0.00%
23,588 20,996 20,000 7,100 20,000 0 0.00%
City of Orono
2022 Line Item Budget
General Fund - Engineering
43170
Professional Services
Engineering Total
Attachment A General Fund Expenditures
19
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 183,019 229,799 211,900 96,065 209,760 (2,140)-1.01%
102 Full-Time Employees Overtime 6,949 7,748 11,000 6,390 11,000 0 0.00%
121 PERA 14,651 16,270 16,800 7,684 16,560 (240)-1.43%
122 FICA 14,384 16,466 17,000 7,403 16,890 (110)-0.65%
135 City Benefit Contribution 34,069 37,871 46,400 20,172 52,660 6,260 13.49%
142 Unemployment Benefit Payments 0 1,204 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 16,630 16,400 18,200 4,550 16,960 (1,240)-6.81%
Total Personal Services 269,702 325,759 321,300 142,264 323,830 2,530 0.79%
208 Books & Periodicals 0 0 0 0 0 0 N/A
212 Motor Fuels & Lubricants 35,000 46 0 0 0 0 N/A
221 Equipment Parts & Accessories 30,144 1,059 0 1,623 0 0 N/A
222 Vehicle Equipment & Parts 8,041 0 0 0 0 0 N/A
224 Street Maint. Materials/Supply 110,665 83,787 83,200 8,110 84,000 800 0.96%
226 Clothing & personal equipment 6,750 7,606 7,700 5,020 8,000 300 3.90%
240 Small Tools and Minor Equip 3,543 904 3,000 355 3,000 0 0.00%
321 Telephone 1,675 420 1,700 209 1,000 (700)-41.18%
402 Repairs/Maint-Auto Equip 10,000 0 0 2,984 0 0 N/A
403 Repairs/Maint-Misc. Equip 20,664 228 0 0 0 0 N/A
404 Repairs/Maint-Bldgs/Grounds 5,898 10,586 10,000 2,204 10,000 0 0.00%
408 Contracted Street Maint.31,299 97,280 75,000 11,741 80,000 5,000 6.67%
Total Supplies & Maintenance 263,678 201,917 180,600 32,247 186,000 5,400 2.99%
2022 Line Item Budget
General Fund - Public Works Department
43000
Personal Services
Supplies & Maintenance
City of Orono
Attachment A General Fund Expenditures
20
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
304 PW Engineering-Consulting 16 0 800 0 800 0 0.00%
305 GIS/Mapping 468 0 800 0 800 0 0.00%
313 IT Services 3,270 3,500 3,500 875 4,000 500 14.29%
314 Fleet Services 0 91,700 91,700 22,925 100,000 8,300 9.05%
319 Professional Services 536 167 0 0 0 0 N/A
Total Professional Services 4,290 95,367 96,800 23,800 105,600 8,800 9.09%
331 Travel Expenses 0 0 200 0 0 (200)-100.00%
381 Gas & Electric 2,890 4,068 2,900 1,669 2,900 0 0.00%
386 Street Lighting 26,987 26,143 29,000 14,465 29,000 0 0.00%
414 EDP/Communications Equip Rent 2,354 4,483 2,400 1,272 2,400 0 0.00%
415 Other Equipment Rentals 9,378 414 4,000 1,261 4,000 0 0.00%
416 Software Licensing 0 0 0 0 0 0 N/A
433 Memberships 238 221 300 0 300 0 0.00%
437 Training & Development 2,472 1,582 3,000 100 3,000 0 0.00%
441 Licenses & Taxes 26 38 300 26 300 0 0.00%
489 Other Miscellaneous Charges (25)2,624 300 537 500 200 66.67%
590 Street Construction 72 0 0 0 0 0 N/A
Total Other Expenses 44,391 39,574 42,400 19,329 42,400 0 0.00%
582,061 662,618 641,100 217,640 657,830 16,730 2.61%
City of Orono
2022 Line Item Budget
General Fund - Public Works Department cont.
43000
Professional Services
Other Expenses
Public Works Total
Attachment A General Fund Expenditures
21
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 0 0 0 0 62,730 62,730 N/A
102 Full-Time Employees Overtime 0 0 0 0 0 0 N/A
121 PERA 0 0 0 0 4,700 4,700 N/A
122 FICA 0 0 0 0 4,800 4,800 N/A
135 City Benefit Contribution 0 0 0 0 16,314 16,314 N/A
151 Worker's Comp Insurance Prem 0 0 0 0 5,876 5,876 N/A
Total Personal Services 0 0 0 0 94,420 94,420 N/A
313 IT Services 0 0 0 0 500 500 N/A
314 Fleet Services 0 0 0 0 1,000 1,000 N/A
319 Professional Services 0 0 0 0 0 0 N/A
Total Professional Services 0 0 0 0 1,500 1,500 N/A
0 0 0 0 95,920 95,920 N/A
City of Orono
2022 Line Item Budget
General Fund - Public Works - Spring Park
43050
Personal Services
Professional Services
Public Works - Spring Park Total
Attachment A General Fund Expenditures
22
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 59,326 65,377 88,500 28,027 115,900 27,400 30.96%
102 Full-Time Employees Overtime 1,366 525 0 402 0 0 N/A
103 Part-Time Employees 0 7,281 17,700 9,942 15,000 (2,700)-15.25%
104 Temporary/Seasonal Employees 0 15,205 16,700 0 16,700 0 0.00%
121 PERA 4,478 5,020 6,700 1,899 8,690 1,990 29.70%
122 FICA 4,362 4,746 9,400 2,496 11,300 1,900 20.21%
135 City Benefit Contribution 10,619 11,872 18,500 4,666 34,000 15,500 83.78%
151 Worker's Comp Insurance Prem 7,780 8,700 9,700 2,425 12,129 2,429 25.04%
Total Personal Services 87,932 118,726 167,200 49,856 213,719 46,519 27.82%
212 Motor Fuels & Lubricants 108 18 0 0 0 0 N/A
221 Equipment Parts & Accessories 2,012 4,725 0 197 2,000 2,000 N/A
223 Bldg/Grounds Maint. Supplies 15,957 18,264 10,000 6,937 16,000 6,000 60.00%
225 Park Commission 8,590 5,922 10,000 6,388 10,000 0 0.00%
402 Repairs/Maint-Auto Equip 1,203 523 0 0 0 0 N/A
403 Repairs/Maint-Misc. Equip 871 0 0 0 0 0 N/A
404 Repairs/Maint-Bldgs/Grounds 60,557 75,621 73,000 45,311 83,000 10,000 13.70%
Total Supplies & Maintenance 89,298 105,073 93,000 58,833 111,000 18,000 19.35%
304 Engineering-Consulting 0 0 0 0 1,000 1,000 N/A
305 GIS/Mapping 680 0 0 0 0 0 N/A
313 IT Services 840 1,000 1,000 250 1,100 100 10.00%
314 Fleet Services 0 6,300 6,300 1,575 6,600 300 4.76%
Supplies & Maintenance
Professional Services
City of Orono
2022 Line Item Budget
General Fund - Parks - Culture-Recreation
45200
Personal Services
Attachment A General Fund Expenditures
23
319 Professional Services 950 1,475 1,600 1,364 1,600 0 0.00%
Total Professional Services 2,470 8,775 8,900 3,189 10,300 1,400 15.73%
Attachment A General Fund Expenditures
24
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
321 Telephone 424 420 400 254 400 0 0.00%
331 Travel Expenses 6 0 0 0 0 0 N/A
352 Printing & Publishing 0 971 450 0 450 0 0.00%
381 Gas & Electric 130 161 600 105 600 0 0.00%
415 Other Equipment Rentals 6,750 9,328 7,000 2,655 9,000 2,000 28.57%
416 Software Licensing 1,000 160 1,000 0 0 (1,000)-100.00%
439 Meeting Expenses 0 0 0 0 0 0 N/A
441 Licenses & Taxes 403 290 500 62 500 0 0.00%
489 Other Miscellaneous Charges 841 91 100 0 100 0 0.00%
490 Contributions to Civic Org's 0 0 0 0 0 0 N/A
Total Other Expenses 9,554 11,420 10,050 3,076 11,050 1,000 (1)
189,253 243,994 279,150 114,953 346,069 66,919 23.97%
City of Orono
2022 Line Item Budget
General Fund - Parks - Culture-Recreation cont.
45200
Other Expenses
Parks Total
Attachment A General Fund Expenditures
25
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 37,190 38,902 39,300 16,558 39,300 0 0.00%
102 Full-Time Employees Overtime 721 251 0 427 0 0 N/A
103 Part-Time Employees 7,754 16,215 13,400 6,460 36,000 22,600 168.66%
104 Temporary/Seasonal Employees 67,375 48,408 52,900 26,874 52,900 0 0.00%
121 PERA 3,194 3,923 4,000 1,492 6,600 2,600 65.00%
122 FICA 4,079 4,670 8,100 2,037 9,800 1,700 20.99%
135 City Benefit Contribution 8,079 8,835 8,800 2,946 8,800 0 0.00%
142 Unemployment Benefit Payments 11 1,360 0 0 0 0 N/A
143 OPEB Expense 0 0 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 7,940 7,400 8,100 2,025 8,100 0 0.00%
Total Personal Services 136,343 129,963 134,600 58,819 161,500 26,900 19.99%
201 Office supplies 659 2,322 400 434 500 100 25.00%
212 Motor Fuels & Lubricants 135 12 0 0 0 0 N/A
221 Equipment Parts & Accessories 10,562 3,362 0 78 0 0 N/A
223 Bldg/Grounds Maint. Supplies 21,103 14,171 8,000 9,322 8,000 0 0.00%
226 Clothing & personal equipment 548 259 500 0 500 0 0.00%
240 Small Tools and Minor Equip 972 398 500 413 5,000 4,500 900.00%
401 Repairs/Maint-Office Equip 75 18 100 0 100 0 0.00%
402 Repairs/Maint-Auto Equip 738 3,488 0 0 0 0 N/A
403 Repairs/Maint-Misc. Equip 5,701 1,300 0 5,523 6,000 6,000 N/A
404 Repairs/Maint-Bldgs/Grounds 13,004 20,473 15,300 15,896 18,000 2,700 17.65%
Total Supplies & Maintenance 53,497 45,804 24,800 31,665 38,100 13,300 53.63%
Personal Services
Supplies & Maintenance
City of Orono
2022 Line Item Budget
General Fund - Culture-Recreation - Golf Course
45210
Attachment A General Fund Expenditures
26
Attachment A General Fund Expenditures
27
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
361 General Liability Ins 7,500 7,400 7,400 1,850 8,150 750 10.14%
362 Umbrella Liability Ins 1,500 1,500 1,500 375 1,650 150 10.00%
365 Boiler & Machinery Ins 350 400 400 100 440 40 10.00%
366 Property Insurance 2,650 2,700 2,700 675 3,000 300 11.11%
367 Equipment Floaters Ins 350 300 300 75 330 30 10.00%
368 Automotive Insurance 370 400 400 100 440 40 10.00%
369 Dram Shop Insurance 800 600 600 150 650 50 8.33%
Total Insurances 13,520 13,300 13,300 3,325 14,660 1,360 10.23%
304 Engineering-Consulting 0 0 0 0 0 0 N/A
312 Bank Fees 3,666 11,418 3,700 5,112 15,000 11,300 305.41%
313 IT Services 1,640 2,000 2,000 500 2,500 500 25.00%
314 Fleet Services 0 14,100 14,100 3,525 15,000 900 6.38%
319 Professional Services 919 117 0 0 0 0 N/A
321 Telephone 4,325 5,338 4,000 2,436 4,000 0 0.00%
331 Travel Expenses 0 67 0 0 0 0 N/A
340 General Advertising 0 500 1,800 880 1,800 0 0.00%
352 Printing & Publishing 1,650 184 1,700 225 1,700 0 0.00%
381 Gas & Electric 6,619 9,079 8,700 2,870 9,000 300 3.45%
382 Water Utilities 0 286 0 72 300 300 N/A
415 Other Equipment Rentals 11,028 16,904 11,000 13,005 14,500 3,500 31.82%
433 Memberships 165 165 0 0 0 0 N/A
437 Training & Development 863 10 0 299 0 0 N/A
440 Special Equipment Replacement 0 0 0 0 0 0 N/A
441 Licenses & Taxes 353 301 600 333 400 (200)-33.33%
City of Orono
2022 Line Item Budget
General Fund - Culture-Recreation - Golf Course cont.
45210
Insurances
Other Expenses
Attachment A General Fund Expenditures
28
489 Other Miscellaneous Charges 227 178 200 229 200 0 0.00%
Total Other Expenses 31,454 60,648 47,800 29,485 64,400 16,600 34.73%
Attachment A General Fund Expenditures
29
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
090 PURCHASES FOR RESALE 0 0 0 0 0 0 N/A
091 Beer For Resale 4,263 4,975 3,800 3,562 6,000 2,200 57.89%
092 Soft Drinks For Resale 2,503 2,571 3,600 1,534 3,600 0 0.00%
093 Concessions For Resale-Txbl 0 848 1,500 457 1,500 0 0.00%
094 Concessions For Resale-NonTax 3,208 1,329 2,300 909 2,300 0 0.00%
095 Pro Shop Items For Resale 2,365 2,123 1,900 2,475 2,500 600 31.58%
099 Other For Resale 0 0 0 0 0 0 N/A
Total Purchases for Resale 12,338 11,844 13,100 8,937 15,900 2,800 21.37%
247,153 261,559 233,600 132,232 294,560 60,960 26.10%
Purchases for Resale
Golf Course Total
City of Orono
2022 Line Item Budget
General Fund - Culture-Recreation - Golf Course cont.
45210
Attachment A General Fund Expenditures
30
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
104 Temporary/Seasonal Employees 4,167 5,508 10,800 2,850 10,800 0 0.00%
122 FICA 97 115 800 218 825 25 3.13%
151 Worker's Comp Insurance Prem 0 0 0 0 610 610 N/A
Total Personal Services 4,264 5,623 11,600 3,068 12,235 635 5.47%
223 Bldg/Grounds Maint. Supplies 124 219 300 127 250 (50)-16.67%
312 Bank Fees 12 0 0 0 0 0 N/A
313 IT Services 0 300 300 75 250 (50)-16.67%
361 General Liability Ins 0 0 100 0 100 0 0.00%
381 Gas & Electric 149 294 300 145 300 0 0.00%
404 Repairs/Maint-Bldgs/Grounds 871 8,183 500 6,252 10,000 9,500 1900.00%
415 Other Equipment Rentals 399 501 0 79 0 0 N/A
Total Other Expenses 1,556 9,497 1,500 6,677 10,900 9,400 626.67%
5,820 15,120 13,100 9,745 23,135 10,035 76.60%
City of Orono
2022 Line Item Budget
General Fund - Brush Site
43100
Personal Services
Other Expenses
Brush Site Total
Attachment A General Fund Expenditures
31
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
102 Full-Time Employees Overtime 40,758 15,468 35,000 3,581 35,000 0 0.00%
121 PERA 5,536 516 2,600 0 2,600 0 0.00%
122 FICA 498 78 2,700 0 2,700 0 0.00%
135 City Benefit Contribution 0 0 0 0 0 0 N/A
151 Worker's Comp Insurance Prem 0 700 700 175 700 0 0.00%
Total Personal Services 46,792 16,762 41,000 3,756 41,000 0 0.00%
304 Engineering-Consulting 66,371 30,202 70,000 5,569 70,000 0 0.00%
307 Legal-Consulting 18,920 14,201 18,000 7,357 18,000 0 0.00%
319 Professional Services 2,898 1,068 0 0 0 0 N/A
800 Special Projects, Contingency 0 0 0 0 0 0 N/A
Total Professional Services 88,189 45,472 88,000 12,926 88,000 0 0.00%
438 Distribution to Other Govmnts 0 0 0 0 120,000 120,000 N/A
Total Other Expenses 0 0 0 0 120,000 120,000 N/A
Special Services-
134,981 62,233 129,000 16,683 249,000 120,000 93.02%
43280
Personal Services
Professional Services
Consulting & Police Total
City of Orono
2022 Line Item Budget
General Fund - Special Services -Consulting & Police
Attachment A General Fund Expenditures
32
2019
Actual
2020
Actual
2021
Budget
Y-T-D
Jun 30, 2021
2022
Draft Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
101 Full-Time Employees Regular 0 0 0 0 0 0 N/A
Total Personal Services 0 0 0 0 0 0 N/A
304 Engineering-Consulting 0 0 0 0 0 0 N/A
319 Professional Services 0 0 0 0 0 0 N/A
Total Professional Services 0 0 0 0 0 0 N/A
489 Other Miscellaneous Charges 0 266 0 0 0 0 N/A
Total Other Expenses 0 266 0 0 0 0 N/A
510 Land 0 340,000 0 0 0 0 N/A
720 Operating Transfers 1,121,339 400,000 400,000 68,750 400,000 0 0.00%
Total Capital & Transfers 1,121,339 740,000 400,000 68,750 400,000 0 0.00%
800 Special Projects, Contingency 33,405 3,399 30,000 15,169 30,000 0 0.00%
Total Contingency Items 33,405 3,399 30,000 15,169 30,000 0 0.00%
1,154,744 743,665 430,000 83,919 430,000 0 0.00%
City of Orono
2022 Line Item Budget
Contingency Items
Special Projects-Contingencies Total
General Fund - Special Projects-Contingencies
43290
Personal Services
Professional Services
Other Expenses
Capital & Transfers
Attachment A General Fund Expenditures
33
9,294,527 9,164,852 9,260,500 3,758,711 10,182,031 921,531 9.95%GENERAL FUND TOTAL
Attachment A General Fund Expenditures
34
Revenue Source
2019
Actual
2020
Actual
Y-T-D
Jun 30,2021
2021
Budget 2022
Increase
(Decrease)
Percentage
Increase
(Decrease)
Current Ad Valorem Taxes 4,286,605 4,565,199 2,755,270 4,921,140 5,207,033 285,893 5.8%
Delinquent Ad Valorem Taxes 37,691 20,893 54,904 15,000 15,000 - 0.0%
Fiscal Disparities 37,475 40,494 14,700 - - - N/A
Personal Property Tax 20,812 20,221 12,155 - - - N/A
Forfeited Tax Sale Apportionmt - 21 - - - - N/A
Rent Credit - - - - - - N/A
Penalties and Interest-Taxes 1,454 686 3,740 - 1,500 1,500 N/A
Property Taxes 4,384,038 4,647,515 2,840,769 4,936,140 5,223,533 287,393 5.8%
Beer & Liquor Licenses 6,625 6,600 - 7,100 7,100 - 0.0%
Cigarette Licenses 875 750 250 500 500 - 0.0%
Garbage Haulers Licenses 990 1,110 1,095 1,100 1,100 - 0.0%
Other Business License/Permit 9,186 6,335 2,230 10,000 8,000 (2,000) -20.0%
Rental Licenses 4,340 1,800 1,100 4,000 2,000 (2,000) -50.0%
Dog Licenses 1,150 450 100 - - - N/A
Total Licenses 23,166 17,045 4,775 22,700 18,700 (4,000) -17.6%
Building Permits 543,204 357,672 265,312 425,000 425,000 - 0.0%
Zoning Permit 1,833 2,350 900 1,500 1,500 - 0.0%
Mechanical/Septic/Other 88,835 93,791 32,039 55,000 55,000 - 0.0%
Plumbing Permit 46,154 26,306 15,230 28,000 28,000 - 0.0%
Total Permits 680,026 480,119 313,482 509,500 509,500 - 0.0%
Federal Grant-other - 237,184 - - - - N/A
Market Value Credit 420 321 - - - - N/A
Police State Aid 241,201 252,028 - 230,000 240,000 10,000 4.3%
Police Training Reimbursement 33,605 31,023 2,740 23,000 23,000 - 0.0%
PERA State Aid 7,219 - - - - - N/A
State Grant-other 144,308 6,649 3,130 15,000 130,000 115,000 766.7%
Grants/Aids from Other Govts 5,000 5,000 1,350 - - - N/A
Total Intergovernmental 431,753 532,205 7,219 268,000 393,000 125,000 46.6%
Administrative Charges for Svc 276,650 286,000 144,500 262,500 265,000 2,500 1.0%
General Taxable Sales/Service 1,117 268 348 2,000 2,000 - 0.0%
Assessments searches 100 40 - 100 100 - 0.0%
Zoning Disclosure 50 - 50 - - - N/A
Plan Check/Site Exam Fees 328,356 169,196 151,491 200,000 200,000 - 0.0%
Cond Use-Variance-Dev Fees 23,210 17,325 15,700 19,000 19,000 - 0.0%
Engineering & Legal Fees 79,597 42,706 12,381 45,000 45,000 - 0.0%
Bldg Permits-mail in fees - - - - - - N/A
On-site Septic Program fees 45,540 46,701 23,349 46,300 46,300 - 0.0%
Park Reservations 270 270 3,345 - - - N/A
Off Leash Annual Pass - - - - - - N/A
Coop Agreement-public works 7,023 2,227 - 1,500 1,500 - 0.0%
InterDepartmental Services-PW - - - - - - N/A
Brush Site Fees - - 1,000 1,000 - 0.0%
Total Gen Govt Service Charges 761,913 564,734 351,163 577,400 579,900 2,500 0.4%
Coop Agreement-inspection 41,330 20,041 2,280 25,000 216,000 191,000 764.0%
Coop Agreement-police 2,352,652 2,417,012 2,147,109 2,453,060 2,552,800 99,740 4.1%
Police Special Services 132,188 71,911 6,305 100,000 100,000 - 0.0%
False Alarm Fees 800 200 100 1,000 1,000 - 0.0%
Police Reports 2,016 1,056 163 1,000 1,000 - 0.0%
Police Reserve Receipts 1,050 24,790 26,030 - - - N/A
Explorers program 697 60 240 - - - N/A
Total Public Safety Service Charges 2,530,733 2,535,070 2,182,227 2,580,060 2,870,800 290,740 11.3%
Admin Citations 11,317 3,343 18,540 - 15,000 15,000 N/A
Court Fines 74,493 40,658 23,653 70,000 60,000 (10,000) -14.3%
Drug Task Force - - - - - - N/A
Dog Impound Fees - - - 100 - (100) -100.0%
Total Fines and Forfeits 85,809 44,001 42,192 70,100 75,000 4,900 7.0%
Interest on investments 96,555 100,000 - 70,000 80,000 10,000 14.3%
Interest-NOW account 448 655 198 500 500 - 0.0%
Total Investment Revenue 97,003 100,655 198 70,500 80,500 10,000 14.2%
City of Orono
2022 Revenue Budget Summary
Attachment B General Fund Revenues
35
Revenue Source
2019
Actual
2020
Actual
Y-T-D
Jun 30,2021
2021
Budget 2022
Increase
(Decrease)
Percentage
Increase
(Decrease)
City of Orono
2022 Revenue Budget Summary
Green Fees 113,825 246,026 119,578 120,000 210,000 90,000 75.0%
Rental-Golf carts & Club 48,574 85,925 42,185 50,000 80,000 30,000 60.0%
Beer Sales 9,433 12,067 7,194 10,000 15,000 5,000 50.0%
Pop Sales - - - - - - N/A
Concessions-taxable 5,632 5,163 3,388 5,000 5,000 - 0.0%
Golf Ball Sales 1,973 1,824 1,735 1,000 2,000 1,000 100.0%
Pro Shop-taxable 1,247 1,249 276 2,000 1,000 (1,000) -50.0%
Pro Shop-nontaxable 137 855 554 - - - N/A
Other Golf Course Receipts - - - - - - N/A
Cash Over/Short 11 - - - - - N/A
Total Golf Course Receipts 180,831 353,110 174,909 188,000 313,000 125,000 66.5%
Utility Penalties 2,250 1,520 - 2,000 2,000 - 0.0%
Miscellaneous Revenue 11,156 2,130 7,171 4,700 4,700 - 0.0%
Convenience Fee 1,758 2,636 543 - - - N/A
Rent Income 5,850 4,950 3,150 5,400 5,400 - 0.0%
Contributions & donations 3,855 17,200 5,000 - 5,000 5,000 N/A
Refunds & Reimbursements 5,087 12,653 1,512 3,000 3,000 - 0.0%
Sale of Equipment 41,105 39,811 25,160 20,000 20,000 - 0.0%
Cash Over/Short (1) - - - - - N/A
Filing fees-elections/plats - 4 - 3,000 3,000 - 0.0%
Total Miscellaneous Revenue 71,061 80,904 42,536 38,100 43,100 5,000 13.1%
Total Revenue 9,246,334 9,355,358 5,959,471 9,260,500 10,107,033 846,533 9.1%
Attachment B General Fund Revenues
36
2022 Over / Under 2021
Actual Estimated
TAX CAPACITY 2021 2022 Amount Percent
Net Tax Capacity (Adj Net Tax Capacity)$39,404,286 $42,556,629 $3,152,343 8.00%
LOCAL LEVY
Total levy all funds $6,610,620 $7,139,713 $529,093 8.00%
TAX CAPACITY RATES
General Revenue 12.489%12.236%-0.253
Building Fund 0.787%0.916%0.130
Pavement Management 1.903%2.115%0.211
Parks 0.127%0.153%0.026
GO Improvement 2014 0.423%0.378%-0.045
GO Improvement 2016 1.048%0.979%-0.068
Total Local Tax Capacity Rate 16.776%16.777%0.001
Attachment C Tax Rate
37