HomeMy WebLinkAbout08-26-2024 CC Agenda Packet - work sessionAgenda
City Council Work Session
Monday, August 26, 2024, 5:00 PM
City Council Chambers | 2780 Kelley Parkway, Orono, MN 55356
952-249-4600 /https://www.oronomn.gov/
Roll Call
Work Session Item
2025 Enterprise and Internal Service Fund Budgets
Adjournment
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1
Date: August 26, 2024 Item:
Presenter: Maggie Jin, Finance Director
Section: Work Session Item
Title: 2025 Enterprise and Internal Service Fund Budgets
1.Purpose:
The purpose of this item is to present the 2025 Preliminary Enterprise and Internal Service Fund
Budget to Council.
2.Staff Recommendation:
Provide staff directions on additional suggestions and recommendations to be made to the 2025
Preliminary Enterprise and Internal Service Fund Budget. Staff will continue to refine budget and
bring back to the Council for adoption at the December 9, 2024 Council Meeting.
AGENDA ITEM
COUNCIL ACTION REQUESTED
Provide staff directions on additional suggestions and recommendations to be made to the 2025
Preliminary Enterprise and Internal Service Fund Budget.
Exhibits
2024.08.26 Budget Memo and Attachments
2
MEMORANDUM
To: Mayor Walsh & the City Council
From: Maggie Jin, Finance Director
Subject: 2025 Enterprise and Internal Service Fund Budgets
Date: August 26, 2024
Attachments: 2025 Enterprise and Internal Service Fund Budgets
Staff has completed the preliminary 2025 Enterprise and Internal Service Fund Budgets for
review by the City Council.
Staff is recommending continuing with the minor rate increases that were identified as part of the
2019 rate study. They are 2% for Water and Sewer, 1% for Stormwater, and 6% for Recycling.
Looking to the future (2026 and beyond), the utility rates will need to be analyze to ensure the
future continuance of each fund. 2024 is the final year for the City’s recycling contract with
Waste Management; the recycling budget will be updated prior to budget adoption in December
after a new contract or a contract renewal is proposed and accepted.
Union wages are increasing by 3% in 2025 base on the Union contracts. Staff is in progress of
reviewing non-union wages and a conservative increase of 5% has budgeted.
Enterprise Funds
Water Fund
In 2024, Water revenue is at a lower point than in previous years due to the rainy summer
compared to droughts in previous years. For 2025 budgeting, staff have conservatively budgeted
revenue based on prior years actual and a rate increase of 2%. Water expenditure is stable with a
1.75% increase. The biggest increase is in Personal Service for wages and in Professional
Service for IT and fleet service.
The cash balance of the water fund on 6/30/2023 is $1,712,775. The 2025 budget is anticipating
a $298,350 positive net income.
Sewer Fund
For 2025 budgeting, staff have conservatively budgeted revenue based on prior years actual and
a rate increase of 2%. In terms of expenditure, MCES wastewater charges is decreasing by
approximately 5.68%. Meanwhile, non-operating transfer is decreased significantly with big
capital item purchases completed in 2024 and minor purchases in 2025. This relieves a lot of
pressure on rates and helps to decrease the overall expenditure budget by 19.43%.
The current sewer fund cash balance is $2,777,450. The 2025 budget is anticipating a $31,350
positive net income.
1 of 31 3
Recycling Fund
Revenue is intended to have a 6% increase based on planned rate increase. The City is required
to offer curb side recycling to all of its residents. The City pays for the service even if the
resident chooses not to recycle. The current recycling contract with Waste Management ends on
9/30/2024. The last time the recycling contract was out for bid, the cities rates increased by 30%.
The 2025 budget is anticipating a $20,000 positive net income.
Cable Fund
Revenues from a franchise fee are the main source of funds for the Cable Fund. This fund
covers expenses related to the City’s meeting and agenda management platform and streaming
city meetings.
The 2025 budget is anticipating a $900 positive net income.
Golf Course Fund
Revenues in the golf course fund derives from green fees, cart rental and sales. The fees are
evaluated each year prior to the start of the season. Budgeted revenues are based off of previous
year trends. The expenditure of the golf course sees an increase in personal service due to the
transition of the clubhouse manager to a full-time position with benefits. Additionally, equipment
rental and administrative charge budget line item increased based on prior year trends.
The 2025 budget is anticipating a $770 positive net income.
Stormwater Fund
For 2025 budgeting, staff have conservatively budgeted revenue based on prior years actual and
a rate increase of 1%. The Stormwater fund is designed to accumulate funds for capital projects.,
therefore has minimal operating budget expenditures compared to the other enterprise funds.
Operating transfer expenditure is the most significant impact as this will be a yearly budgeted
transfer into the Facility Fund to help offset stormwater related facility costs and future planning.
The funds that are accumulated in the stormwater fund do not reflect in the operating budget but
are used for stormwater projects and projects in conjunction with roads often exceed $100,000 or
more.
The 2025 budget is anticipating a $254,000 positive net income.
Internal Service Funds
Fleet Fund
The Fleet Fund charges each applicable department for their portion of fleet service. The biggest
increase is seen in personal service for wages of the fleet supervisor and mechanic. Lubricant has
also been separated out from shop supplies for transparency and IT service was added.
The 2025 budget is anticipating a $36,400 negative net income. This will be offset in future years
as department costs are analyzed.
2 of 31 4
Insurance Fund
The insurance fund accounts for the total insurance revenue and expense between all
departments along with claims against the city. Revenue is made up of each department’s
allocation for insurance and expenditure is for insurance premiums, claims and deductibles.
The 2025 budget is anticipating a $44,150 negative net income which is offset by the current
balance in the fund.
IT Fund
The IT Fund charges each applicable department for their portion of IT service. The biggest
increase is seen in personal service for the addition of a second IT personnel.
The 2025 budget is anticipating a $32,900 negative net income. This will be offset in future years
as department costs are analyzed.
Staff will continue to review and refine budget if there are additional changes needed prior to
adoption in December.
Attachments:
1.Rate Increase Projections (based on prior rate study)
2.Enterprise and Internal Service Funds Overview
3.Enterprise Funds Revenue
4.Enterprise Funds Expenditure Summary and Detail
5.Internal Service Funds Revenue
6.Internal Service Funds Expenditure Summary and Detail
3 of 31 5
Past and Projected Utility Rate Increases
2020 2021 2022 2023 2024 2025
Water 35.0%20.0%0.0%2.0%2.0%2.0%
Sewer 20.0%15.0%0.0%2.0%2.0%2.0%
Stormwater 90.0%1.0%0.0%1.0%1.0%1.0%
Recycling 60.0%4.0%4.0%4.0%4.0%6.0%*
* Estimate only - New Contract and Organics Requirement
4 of 31
6
2025 Preliminary
Budget
Water Fund
Revenue 1,722,000.00
Expenditure 1,423,650.00
Difference 298,350.00
Sewer Fund
Revenue 2,390,000.00
Expenditure 2,358,650.00
Difference 31,350.00
Recycling Fund
Revenue 295,500.00
Expenditure 275,500.00
Difference 20,000.00
Golf Course Fund
Revenue 452,650.00
Expenditure 451,880.00
Difference 770.00
Cable Fund
Revenue 73,100.00
Expenditure 72,200.00
Difference 900.00
Stormwater Fund
Revenue 790,000.00
Expenditure 536,000.00
Difference 254,000.00
Total Enterprise Funds Revenue 5,723,250.00
Total Enterprise Funds Expenditure 5,117,880.00
Difference 605,370.00
Enterprise Funds Overview
5 of 31 7
2025 Preliminary
Budget
Fleet Fund
Revenue 412,700.00
Expenditure 449,100.00
Difference (36,400.00)
Insurance Fund
Revenue 531,700.00
Expenditure 575,850.00
Difference (44,150.00)
IT Fund
Revenue 513,950.00
Expenditure 546,850.00
Difference (32,900.00)
Total Internal Service Funds Revenue 1,458,350.00
Total Internal Service Funds Expenditure 1,571,800.00
Difference (113,450.00)
Internal Service Funds Overview
6 of 31 8
2022 Actual 2023 Actual CY thru
7/31/2024
2025
Preliminary
Budget
Account Title
2025 Enterprise Fund Revenue Budget
Water Fund
Penalties and Interest-Taxes 157.30 14.48 0.00 0.00
Federal Grant-other 460,000.00 0.00 0.00 0.00
PERA Pension - Other Revenue 1,095.00 22.00 0.00 0.00
Levy 17482 Myrtlewood w/s 9,600.00 0.00 0.00 0.00
Water Sales/Service-Navarre 942,674.62 820,569.47 366,921.01 854,000.00
Water Sales/Service-Hwy 12 646,796.21 616,750.85 206,388.97 642,000.00
Water Sales/Service-Wayzata 152,881.73 188,180.81 71,587.18 196,000.00
Water Sales/Service-Long Lake 42,914.29 48,323.44 19,629.07 0.00
Other Water Receipts 850.00 0.00 0.00 0.00
Utility Penalties 13,418.36 -13,348.04 4,508.44 10,000.00
Interest on investments -49,505.00 69,582.46 0.00 10,000.00
Miscellaneous Revenue 17,667.99 20,358.54 13,788.46 10,000.00
Water Fund Revenue Total 2,238,550.50 1,750,454.01 682,823.13 1,722,000.00
Sewer Fund
Penalties and Interest-Taxes 4,377.19 2,306.66 0.00 0.00
Federal Grant-Emrgncy Prep 0.00 451,304.58 0.00 0.00
PERA Pension - Other Revenue 1,078.00 22.00 0.00 0.00
Grants/Aids from Other Govts 0.00 57,606.00 0.00 0.00
Levy 17482 Myrtlewood w/s 7,698.00 0.00 0.00 0.00
Sewr Service Charges 2,264,660.32 2,264,156.80 1,311,590.74 2,356,000.00
Other Sewer Receipts 19,552.75 17,000.00 10,450.00 15,000.00
Sewer Connection Fee 11,210.00 21,530.00 0.00 10,000.00
Utility Penalties 4,954.97 -4,499.93 5,255.55 4,000.00
Interest on investments -112,058.00 121,678.30 0.00 5,000.00
Sewer Fund Revenue Total 2,201,473.23 2,931,104.41 1,327,296.29 2,390,000.00
Recycling Fund
PERA Pension - Other Revenue 39.00 0.00 0.00 0.00
County Grant-Recycling 8,485.97 8,518.56 0.00 8,000.00
Recycling Program Fees 238,912.85 254,843.32 143,173.97 281,000.00
Utility Penalties 694.76 769.07 584.52 500.00
Interest on investments -2,596.00 3,806.29 0.00 1,000.00
Miscellaneous Revenue 8,807.49 13,519.74 6,513.83 5,000.00
Recycling Fund Revenue Total 254,344.07 281,456.98 150,272.32 295,500.00
7 of 31 9
2022 Actual 2023 Actual CY thru
7/31/2024
2025
Preliminary
Budget
Account Title
Golf Fund
PERA Pension - Other Revenue 0.00 8.00 0.00 0.00
Green Fees 0.00 280,348.74 150,489.39 285,000.00
Rental-Golf carts & Club 0.00 112,871.38 50,111.74 117,500.00
Beer Sales 0.00 26,473.66 9,799.77 25,000.00
Concessions-taxable 0.00 12,215.29 8,230.32 15,000.00
Golf Ball Sales 0.00 4,960.28 2,454.73 5,000.00
Pro Shop-taxable 0.00 1,073.22 1,131.40 1,500.00
Pro Shop-nontaxable 0.00 3,666.89 2,010.56 3,500.00
Other Golf Course Receipts 0.00 0.00 50.00 0.00
Interest on investments 0.00 148.00 0.00 150.00
Miscellaneous Revenue 0.00 3.00 0.00 0.00
Contributed Assets 0.00 70,525.00 0.00 0.00
Golf Fund Revenue Total 0.00 512,294.46 224,276.91 452,650.00
Cable Fund
PERA Pension - Other Revenue 31.00 0.00 0.00 0.00
Franchise Fees 72,959.76 68,367.77 15,922.72 73,000.00
Interest on investments -1,860.00 -13.33 0.00 100.00
Cable Fund Revenue Total 71,130.76 68,354.44 15,922.72 73,100.00
Stormwater Fund
PERA Pension - Other Revenue 247.00 9.00 0.00 0.00
Utility Penalties 1,894.56 2,065.33 1,545.15 0.00
Storm Water Sevice Chgs 739,190.90 763,556.91 420,994.72 780,000.00
St Wtr/Drainage Trunk Fees 16,120.00 5,251.00 0.00 5,000.00
Interest on investments -78,960.00 110,112.24 0.00 5,000.00
Stormwater Fund Revenue Total 678,492.46 880,994.48 422,539.87 790,000.00
8 of 31 10
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 365,600 344,017 355,100 377,750 22,650 6.38%
Supplies & Maintenance 227,033 311,076 197,500 213,200 15,700 7.95%
Professional Services 40,561 77,500 104,900 124,500 19,600 18.68%
Insurances 19,500 33,400 21,400 22,450 1,050 4.91%
Other Expenses 496,579 517,626 551,000 539,200 (11,800) -2.14%
Non-Operating Expenses 31,473 1,025,175 169,300 146,550 (22,750) -13.44%
Total Water Fund 1,180,746 2,308,794 1,399,200 1,423,650 24,450 1.75%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Water Department Staff.
* Non-Operating Expenses includes bond payment transfers and transfer to Facilities Fund.
* Other Expenses include power supply costs, purchased water from the City of Wayzata, and a depreciation charge on the fixed assets.
City of Orono
Departmental Summary
Enterprise Fund - Water
49400
The Water Operating Fund provides for the funding of the City's water distribution system. These funds are accounted for separately and are
designed to be funded through water rates.
Staff includes: Public Works Superintendent (.2 FTE), Public Works Supervisor (.5 FTE), Maintenance Workers (2.1 FTE, Administrative
Assistant (.25 FTE) and a Seasonal Employee.
* Supplies & Maintenance includes the operating supplies and maintenance for the water distribution system.
* Professional Services includes a portion of the costs related to the City's annual financial audit, IT Services, Fleet Services and engineering
consulting costs related to water projects.
9 of 31 11
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 353,892 347,415 362,000 371,050 9,050 2.50%
Supplies & Maintenance 161,709 151,877 218,000 249,000 31,000 14.22%
Professional Services 46,157 98,658 105,160 125,000 19,840 18.87%
Insurances 11,036 19,219 15,540 16,350 810 5.21%
Other Expenses 1,395,882 1,461,063 1,482,440 1,446,250 (36,190) -2.44%
Non-Operating Expenses 82,500 1,046,750 744,300 151,000 (593,300) -79.71%
Total Sewer Fund 2,051,176 3,124,981 2,927,440 2,358,650 (568,790) -19.43%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Sewer Department Staff.
* Non-Operating Expenses includes bond payment transfers and transfer to Facilities Fund.
* Other Expenses includes the City's disposal charges with the Metropolitan Council Environmental Service (MCES), and a depreciation charge
on fixed assets.
The Sewer Operating Fund provides for the funding of the City's sewer collection system. The funds are accounted for separately and are
designed to be funded primarily through sewer unit charges.
Staff includes: Public Works Superintendent (.2 FTE), Public Works Supervisor (.5 FTE), Maintenance Workers (2.15 FTE), Administative
Support (.25 FTE), and a Seasonal Employee.
* Supplies & Maintenance includes the operating supplies and maintenance for the sewer collection system.
* Professional Services includes a portion of the costs related to the City's annual financial audit, IT Services, Fleet Services and engineering
consulting costs related to sewer projects.
City of Orono
Departmental Summary
Enterprise Fund - Sewer
49450
10 of 31 12
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 5,938 13,686 18,500 19,400 900 4.86%
Professional Services 223,289 207,044 230,000 236,000 6,000 2.61%
Insurances 375 225 1,000 1,200 200 20.00%
Other Expenses 14,305 21,545 24,100 18,900 (5,200) -21.58%
Total Recycling Fund 243,907 242,500 273,600 275,500 1,900 0.69%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services are a portion of the City Clerk's wages and the wages for City Staff whom participate in the spring cleanup.
* Professional Services includes the costs associated with recycling collection and IT services.
* Insurance includes liability insurance for the City clean-up days.
* Other Expenses includes administrative charges, haul out of clean-up day collections and cost of the City's organic recycling sites.
Enterprise Fund - Recycling
49500
The city participates in a program to provide curbside recycling service. In addition, the City also provides a spring and fall clean-up day for
residents who have materials unsuitable for curbside recycling pickup.
City of Orono
Departmental Summary
11 of 31 13
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 0 304,421 179,700 233,450 53,750 29.91%
Supplies & Maintenance 0 56,613 55,600 52,200 (3,400) -6.12%
Insurances 0 15,140 14,700 15,880 1,180 8.03%
Professional Services 0 22,037 17,500 23,500 6,000 34.29%
Other Expenses 0 68,099 63,000 88,850 25,850 41.03%
Purchases for Resale 0 25,863 19,500 28,000 8,500 43.59%
Non-Operating Expenses 0 0 0 10,000 10,000 N/A
Golf Course Total 0 492,174 350,000 451,880 101,880 29.11%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services are a portion of the City Clerk's wages (10%) and the wages for City Staff whom participate in the spring cleanup.
* Supplies & Maintenance include general operating supplies for the course and equipment repairs and maintenance.
* Insurance includes general liability, property, equipment and liquor liability insurance for the golf course.
* Professional Services includes the costs associated with audit, IT and fleet services.
* Other Expenses include utilities, golf cart rental, and advertising.
* Purchase for Resale are items that are food, beverage, clothing and golf supplies that are sold in the clubhouse.
* Non-Operating Expenses are transfers to the Equipment Improvement Outlay fund for golf course related capital purchases.
In 2023, the Golf Course Enterprise Fund was reestablished to account for Golf activities. The Golf Course is no longer to be supported by
property taxes.
City of Orono
Departmental Summary
Enterprise Fund - Golf Course
49830
Staff includes: Parks and Facilities Superintendent (33%), Golf Course Superintendent (67%), Clubhouse Manager/Events Coordinator and
seasonal clubhouse attendants and seasonal golf course maintenance workers.
12 of 31 14
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services (8,845) (4,633)0 0 0 N/A
Professional Services 11,410 16,540 27,000 10,000 (17,000) -62.96%
Other Expenses 61,376 56,134 35,600 62,200 26,600 74.72%
Total Cable Fund 63,941 68,041 62,600 72,200 9,600 15.34%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Professional Services includes IT Services.
* Other Expenses include webcasting/online content and an administrative charge to the General Fund
City of Orono
Departmental Summary
The Cable TV Fund was created to account for the Franchise fees that are collectected as part of the City's Franchise agreement with
Mediacom. Expenditures include costs associated with recording and streaming meetings.
Enterprise Fund - Cable Franchise
49840
13 of 31 15
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 76,870 213,339 239,100 222,200 (16,900) -7.07%
Supplies & Maintenance 21,493 32,379 19,000 24,000 5,000 26.32%
Professional Services 37,317 52,482 47,500 53,500 6,000 12.63%
Insurances 3,075 5,425 4,900 6,050 1,150 23.47%
Other Expenses 163,606 182,542 192,100 190,250 (1,850) -0.96%
Non-Operating Expenses 138,583 1,003,600 0 40,000 40,000 N/A
Total Stormwater Fund 440,944 1,489,767 502,600 536,000 33,400 6.65%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services inlcudes the wages and employment taxes for the Public Works Department Staff.
* Supplies & Maintenance includes material associated with culvert maintenance.
* Professional Services includes engineering, annual audit charges, IT service and fleet service.
* Other Expenses includes postage, depreciation, radios, training and development, administrative charge and the annual LMCD Levy.
Total Enterprise Fund 3,980,714 7,726,256 5,515,440 5,117,880 (397,560) -7.21%
The Stormwater Operating Fund provide sfunding to for the City's Stormwater responsibilities. The funds are accounted for separately and are
designed to be funded primarily through stormwater service and trunk fees.
Staff includes: Public Works Superintendent (.2 FTE), Public Works Supervisor (.5 FTE), Maintenance Workers (.5 FTE), Administative
Support (.20 FTE), and a Seasonal Employee.
49910
Enterprise Fund - Stormwater
City of Orono
Departmental Summary
14 of 31 16
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 236,677 242,213 237,900 257,450 19,550 8.22%
Full-Time Employees Overtime 7,622 9,915 10,000 10,000 0 0.00%
Part-Time Employees 0 0 0 0 0 N/A
Temporary/Seasonal Employees 0 0 16,000 16,000 0 0.00%
PERA 18,244 19,640 18,600 20,100 1,500 8.06%
FICA 18,215 20,202 20,200 21,700 1,500 7.43%
Pension Expense 29,884 8,815 0 0 0 N/A
City Benefit Contribution 36,536 38,641 39,100 43,600 4,500 11.51%
OPEB Expense 7,711 (12,379) 0 0 0 N/A
Worker's Comp Insurance Prem 10,710 16,970 13,300 8,900 (4,400) -33.08%
Total Personal Services 365,600 344,017 355,100 377,750 22,650 6.38%
Supplies & Maintenance
Office supplies 1,335 568 1,000 1,000 0 0.00%
Motor Fuels & Lubricants 2,445 4,962 0 5,000 5,000 N/A
Chemicals and Chem Products 57,739 80,176 55,000 55,000 0 0.00%
Equipment Parts & Accessories 54,192 (53,773) 500 1,000 500 100.00%
Vehicle Equipment & Parts 206 240 0 0 0 N/A
Bldg/Grounds Maint. Supplies 410 605 3,700 700 (3,000) -81.08%
Clothing & personal equipment 871 2,750 1,100 2,500 1,400 127.27%
Utility System Maint. Supplies 45,669 52,057 40,000 40,000 0 0.00%
Small Tools and Minor Equip 890 4,954 1,200 1,500 300 25.00%
Repairs/Maint-Auto Equip 3,539 1,325 0 0 0 N/A
Repairs/Maint-Misc. Equip 105 849 3,000 4,000 1,000 33.33%
Repairs/Maint-Bldgs/Grounds 131 4,846 2,000 2,500 500 25.00%
Repairs/Maint-Watermains/plant 59,500 211,519 90,000 100,000 10,000 11.11%
Total Supplies & Maintenance 227,033 311,076 197,500 213,200 15,700 7.95%
Professional Services
Auditing and Acct'g Services 0 6,000 6,500 6,750 250 3.85%
Engineering-Consulting 1,562 2,629 10,000 5,000 (5,000) -50.00%
GIS/Mapping 10,770 19,031 10,000 15,000 5,000 50.00%
Legal-Consulting 0 0 1,000 0 (1,000) -100.00%
Bank Fees 4,384 5,809 5,000 6,000 1,000 20.00%
IT Services 14,250 25,750 22,000 27,500 5,500 25.00%
Fleet Services 9,375 18,125 50,300 64,000 13,700 27.24%
Professional Services 221 155 100 250 150 150.00%
Total Professional Services 40,561 77,500 104,900 124,500 19,600 18.68%
City of Orono
2025 Line Item Budget
Enterprise Fund - Water
49400
15 of 31 17
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Insurances
General Liability Ins 3,938 6,813 6,000 6,300 300 5.00%
Umbrella Liability Ins 5,513 9,338 1,000 1,050 50 5.00%
Property Insurance 4,725 8,075 7,000 7,350 350 5.00%
Equipment Floaters Ins 2,325 3,975 3,200 3,350 150 4.69%
Automotive Insurance 3,000 5,200 4,200 4,400 200 4.76%
Total Insurances 19,500 33,400 21,400 22,450 1,050 4.91%
Other Expenses
Telephone 4,015 4,761 5,000 5,000 0 0.00%
Postage 4,698 5,618 5,000 6,000 1,000 20.00%
Travel Expenses 10 0 0 0 0 N/A
General Advertising 0 0 0 0 0 N/A
Printing & Publishing 563 905 1,000 1,000 0 0.00%
Gas & Electric 110,273 115,129 105,000 110,000 5,000 4.76%
Water Utilities 1,021 2,566 2,000 2,000 0 0.00%
Intergovernmental Services 50,953 67,644 55,000 57,000 2,000 3.64%
Depreciation & Amortization 222,103 169,003 250,000 195,000 (55,000) -22.00%
EDP/Communications Equip Rent 0 0 0 0 0 N/A
Other Equipment Rentals 0 0 300 0 (300) -100.00%
Software Licensing 2,082 2,233 0 0 0 N/A
Memberships 2,814 2,064 2,500 2,500 0 0.00%
Training & Development 6,222 1,907 5,200 5,200 0 0.00%
Administrative Charge 82,950 137,650 115,000 150,500 35,500 30.87%
Licenses & Taxes 4,955 1,227 0 0 0 N/A
Other Miscellaneous Charges 3,920 6,918 5,000 5,000 0 0.00%
Total Other Expenses 496,579 517,626 551,000 539,200 (11,800) -2.14%
Total Operating Expenses 1,149,273 1,283,619 1,229,900 1,277,100 47,200 3.84%
Non-Operating Expenses
Bond Interest 16,473 14,676 10,000 11,550 1,550 15.50%
Operating Transfers 15,000 1,010,499 159,300 135,000 (24,300) -15.25%
Total Non-Operating Expenses 31,473 1,025,175 169,300 146,550 (22,750) -13.44%
Total Water Fund 1,180,746 2,308,794 1,399,200 1,423,650 24,450 1.75%
City of Orono
2025 Line Item Budget
Enterprise Fund - Water
49400
16 of 31 18
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 233,809 244,627 224,600 240,700 16,100 7.17%
Full-Time Employees Overtime 5,683 10,525 28,000 20,000 (8,000) -28.57%
Part-Time Employees 0 0 0 0 0 N/A
Temporary/Seasonal Employees 0 0 16,000 16,000 0 0.00%
PERA 17,884 19,795 19,000 19,600 600 3.16%
FICA 17,856 20,227 20,600 21,200 600 2.91%
Pension Expense 45,335 12,401 0 0 0 N/A
City Benefit Contribution 35,512 35,427 40,600 44,650 4,050 9.98%
OPEB Expense (12,762) (12,313) 0 0 0 N/A
Worker's Comp Insurance Prem 10,575 16,725 13,200 8,900 (4,300) -32.58%
Total Personal Services 353,892 347,415 362,000 371,050 9,050 2.50%
Supplies & Maintenance
Office supplies 2,847 1,684 2,000 2,000 0 0.00%
Motor Fuels & Lubricants 2,445 6,489 0 5,000 5,000 N/A
Equipment Parts & Accessories 424 195 0 1,000 1,000 N/A
Vehicle Equipment & Parts 371 322 0 1,000 1,000 N/A
Bldg/Grounds Maint. Supplies 0 72 1,500 500 (1,000) -66.67%
Clothing & personal equipment 721 2,606 1,500 2,000 500 33.33%
Utility System Maint. Supplies 11,442 6,818 10,000 15,000 5,000 50.00%
Small Tools and Minor Equip 64 880 2,500 2,500 0 0.00%
Repairs/Maint-Auto Equip 0 1,325 0 0 0 N/A
Repairs/Maint-Misc. Equip 38,200 23,263 5,000 20,000 15,000 300.00%
Repairs/Maint-Bldgs/Grounds 0 0 500 0 (500) -100.00%
Repairs/Maint-Swr lines/lifts 32,822 133,395 120,000 125,000 5,000 4.17%
Repairs/Maint-I&I Reduction 72,372 (25,172) 75,000 75,000 0 0.00%
Total Supplies & Maintenance 161,709 151,877 218,000 249,000 31,000 14.22%
Professional Services
Auditing and Acct'g Services 0 8,000 8,000 8,500 500 6.25%
Engineering-Consulting 0 4,243 5,000 2,500 (2,500) -50.00%
GIS/Mapping 10,320 27,535 12,000 15,000 3,000 25.00%
Legal-Consulting 0 0 500 0 (500) -100.00%
Bank Fees 8,393 7,670 7,500 8,000 500 6.67%
IT Services 14,250 25,750 22,000 27,500 5,500 25.00%
Fleet Services 13,194 24,375 50,160 63,500 13,340 26.59%
Professional Services 0 1,084 0 0 0 N/A
Total Professional Services 46,157 98,658 105,160 125,000 19,840 18.87%
City of Orono
2025 Line Item Budget
Enterprise Fund - Sewer
49450
17 of 31 19
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Insurances
General Liability Ins 7,800 13,600 11,000 11,500 500 4.55%
Umbrella Liability Ins 0 0 0 0 0 N/A
Property Insurance 2,213 3,838 3,100 3,300 200 6.45%
Equipment Floaters Ins 236 419 340 350 10 2.94%
Automotive Insurance 788 1,363 1,100 1,200 100 9.09%
Total Insurances 11,036 19,219 15,540 16,350 810 5.21%
Other Expenses
Telephone 3,798 2,071 4,400 4,000 (400) -9.09%
Postage 4,574 6,269 5,000 5,500 500 10.00%
Travel Expenses 10 0 0 0 0 N/A
General Advertising 0 0 0 0 0 N/A
Printing & Publishing 0 152 0 200 200 N/A
Gas & Electric 42,891 40,959 35,000 35,000 0 0.00%
Water Utilities 0 0 1,100 0 (1,100) -100.00%
MCES-Sewer 761,939 766,993 770,690 727,000 (43,690) -5.67%
Intergovernmental Services 104,272 105,110 115,000 118,500 3,500 3.04%
Depreciation & Amortization 379,040 380,677 425,000 395,000 (30,000) -7.06%
EDP/Communications Equip Rent 0 0 0 0 0 N/A
Other Equipment Rentals 0 0 1,000 0 (1,000) -100.00%
Memberships 231 239 750 250 (500) -66.67%
Training & Development 1,970 10,081 4,500 5,250 750 16.67%
Administrative Charge 82,950 137,650 115,000 150,500 35,500 30.87%
Licenses & Taxes (381) 0 0 50 50 N/A
Other Miscellaneous Charges 14,589 10,862 5,000 5,000 0 0.00%
Total Other Expenses 1,395,882 1,461,063 1,482,440 1,446,250 (36,190) -2.44%
Total Operating Expenses 1,968,676 2,078,231 2,183,140 2,207,650 24,510 1.12%
Non-Operating Expenses
Operating Transfers 82,500 1,046,750 744,300 151,000 (593,300) -79.71%
Total Non-Operating Expenses 82,500 1,046,750 744,300 151,000 (593,300) -79.71%
Total Sewer Fund 2,051,176 3,124,981 2,927,440 2,358,650 (568,790) -19.43%
2025 Line Item Budget
Enterprise Fund - Sewer
49450
City of Orono
18 of 31 20
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 8,592 9,808 10,300 10,500 200 1.94%
Full-Time Employees Overtime 0 0 3,200 3,400 200 6.25%
Part-Time Employees 0 0 0 0 0 N/A
Temporary/Seasonal Employees 0 0 0 0 0 N/A
PERA 644 691 1,000 1,050 50 5.00%
FICA 655 719 1,000 1,100 100 10.00%
Pension Expense (5,964) 305 0 0 0 N/A
City Benefit Contribution 1,966 1,715 2,900 3,250 350 12.07%
OPEB Expense 0 332 0 0 0 N/A
Worker's Comp Insurance Prem 45 115 100 100 0 0.00%
Total Personal Services 5,938 13,686 18,500 19,400 900 4.86%
Supplies & Maintenance
Equipment Parts & Accessories 0 0 0 0 0 N/A
Total Supplies & Maintenance 0 0 0 0 0 N/A
Professional Services
Legal-Consulting 0 0 0 0 0 N/A
Auditing and Acct'g Services 0 625 0 0 0 N/A
IT Services 2,100 3,700 5,000 6,000 1,000 20.00%
Contract Recycling Pickup 221,189 202,719 225,000 230,000 5,000 2.22%
Professional Services 0 0 0 0 0 N/A
Total Professional Services 223,289 207,044 230,000 236,000 6,000 2.61%
Insurances
General Liability Ins 375 225 1,000 1,200 200 20.00%
Total Insurances 375 225 1,000 1,200 200 20.00%
Other Expenses
Printing & Publishing 0 0 500 0 (500) -100.00%
Administrative Charge 1,875 3,125 2,600 2,700 100 3.85%
Spring,Fall,X-mas Cleanup 12,430 18,073 18,000 15,000 (3,000) -16.67%
Organics Recycling 0 347 3,000 1,000 (2,000) -66.67%
Other Miscellaneous Charges 0 0 0 200 200 N/A
Total Other Expenses 14,305 21,545 24,100 18,900 (5,200) -21.58%
Total Recycling Fund 243,907 242,500 273,600 275,500 1,900 0.69%
2025 Line Item Budget
Enterprise Fund - Recycling
49500
City of Orono
19 of 31 21
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 0 91,570 52,050 135,700 83,650 160.71%
Full-Time Employees Overtime 0 0 0 0 0 N/A
Part-Time Employees 0 61,311 16,300 0 (16,300) -100.00%
Temporary Employees Regular 0 1,344 65,180 50,000 (15,180) -23.29%
PERA 0 7,058 9,980 10,200 220 2.20%
FICA 0 12,028 14,840 14,250 (590) -3.98%
Pension Expense 0 61,842 0 0 0 N/A
City Benefit Contribution 0 11,761 11,990 18,950 6,960 58.05%
Unemployment Benefit Payments 0 16,128 0 0 0 N/A
OPEB Expense 0 30,728 0 0 0 N/A
Worker's Comp Insurance Prem 0 10,650 9,360 4,350 (5,010) -53.53%
Total Personal Services 0 304,421 179,700 233,450 53,750 29.91%
Supplies & Maintenance
Office supplies 0 1,814 500 0 (500) -100.00%
Motor Fuels & Lubricants 0 4,659 12,000 12,000 0 0.00%
Chemicals 0 9,625 10,000 10,000 0 0.00%
Equipment Parts & Accessories 0 4,009 2,500 2,500 0 0.00%
Bldg/Grounds Maint. Supplies 0 6,239 8,000 8,000 0 0.00%
Landscape Supplies 0 0 0 1,000 1,000 N/A
Clothing & personal equipment 0 2,301 500 1,200 700 140.00%
Small Tools and Minor Equip 0 358 6,000 1,500 (4,500) -75.00%
Repairs/Maint-Office Equip 0 0 100 0 (100) -100.00%
Repairs/Maint-Auto Equip 0 2,519 0 0 0 N/A
Repairs/Maint-Misc. Equip 0 0 6,000 6,000 0 0.00%
Repairs/Maint-Bldgs/Grounds 0 25,088 10,000 10,000 0 0.00%
Total Supplies & Maintenance 0 56,613 55,600 52,200 (3,400) -6.12%
Insurances
General Liability Ins 0 8,338 6,000 9,000 3,000 50.00%
Umbrella Liability Ins 0 1,688 0 0 0 N/A
Boiler & Machinery Ins 0 485 500 515 15 3.00%
Property Insurance 0 3,075 6,000 4,500 (1,500) -25.00%
Equipment Floaters Ins 0 383 500 450 (50) -10.00%
Automotive Insurance 0 485 500 515 15 3.00%
Dram Shop Insurance 0 688 1,200 900 (300) -25.00%
Total Insurances 0 15,140 14,700 15,880 1,180 8.03%
City of Orono
2025 Line Item Budget
Enterprise Fund - Golf Course
49830
20 of 31 22
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Professional Services
Auditing and Acct'g Services 0 0 0 1,000 1,000 N/A
Engineering-Consulting 0 0 0 0 0 N/A
Legal-Consulting 0 0 0 0 0 N/A
IT Services 0 3,125 2,500 3,500 1,000 40.00%
Fleet Services 0 18,750 15,000 19,000 4,000 26.67%
Professional Services 0 162 0 0 0 N/A
Total Professional Services 0 22,037 17,500 23,500 6,000 34.29%
Other Expenses
Bank Fees 0 12,739 15,000 15,000 0 0.00%
Telephone 0 5,216 5,000 5,000 0 0.00%
Postage 0 0 0 0 0 N/A
Travel Expenses 0 0 0 0 0 N/A
General Advertising 0 978 1,000 1,500 500 50.00%
Printing & Publishing 0 0 2,000 1,500 (500) -25.00%
Gas & Electric 0 12,584 11,000 12,500 1,500 13.64%
Water Utilities 0 367 300 500 200 66.67%
Depreciation & Amortization 0 3,927 0 0 0 N/A
Other Equipment Rentals 0 25,203 16,000 25,500 9,500 59.38%
Memberships 0 465 500 650 150 30.00%
Training & Development 0 88 1,000 1,000 0 0.00%
Administrative Charge 0 0 10,000 19,000 9,000 90.00%
Licenses & Taxes 0 6,515 1,000 6,500 5,500 550.00%
Other Miscellaneous Charges 0 17 200 200 0 0.00%
Total Other Expenses 0 68,099 63,000 88,850 25,850 41.03%
Purchases for Resale
PURCHASES FOR RESALE 0 0 0 0 0 N/A
Beer For Resale 0 9,689 8,000 10,000 2,000 25.00%
Soft Drinks For Resale 0 (768) 4,000 4,000 0 0.00%
Concessions For Resale-Txbl 0 6,428 1,500 4,000 2,500 166.67%
Concessions For Resale-NonTax 0 529 2,000 2,000 0 0.00%
Pro Shop Items For Resale 0 9,985 4,000 8,000 4,000 100.00%
Other For Resale 0 0 0 0 0 N/A
Total Purchases for Resale 0 25,863 19,500 28,000 8,500 43.59%
Total Operating Expenses 0 492,174 350,000 441,880 91,880 26.25%
Non-Operating Expenses
Operating Transfers 0 0 0 10,000 10,000 N/A
Total Non-Operating Expenses 0 0 0 10,000 10,000 N/A
Golf Course Total 0 492,174 350,000 451,880 101,880 29.11%
Enterprise Fund - Golf Course
49830
City of Orono
2025 Line Item Budget
21 of 31 23
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 7,015 (312)0 0 0 N/A
Full-Time Employees Overtime 0 0 0 0 0 N/A
PERA 526 0 0 0 0 N/A
FICA 527 0 0 0 0 N/A
Pension Expense (17,727) (4,430)0 0 0 N/A
City Benefit Contribution 732 0 0 0 0 N/A
OPEB Expense 0 81 0 0 0 N/A
Worker's Comp Insurance Prem 83 28 0 0 0 N/A
Total Personal Services (8,845) (4,633)0 0 0 N/A
Professional Services
Auditing and Acct'g Services 0 0 2,000 0 (2,000) -100.00%
Legal-Consulting 0 0 0 0 0 N/A
IT Services 8,250 14,750 10,000 10,000 0 0.00%
Professional Services 3,160 1,790 15,000 0 (15,000) -100.00%
Total Professional Services 11,410 16,540 27,000 10,000 (17,000) -62.96%
Other Expenses
Equipment Parts & Accesories 0 216 0 0 0 N/A
Internet/Other Communications 43,107 36,398 15,000 40,000 25,000 166.67%
Depreciation & Amortization 16,394 16,395 18,000 19,500 1,500 8.33%
Administrative Charge 1,875 3,125 2,600 2,700 100 3.85%
Total Other Expenses 61,376 56,134 35,600 62,200 26,600 74.72%
Total Operating Expenses 63,941 68,041 62,600 72,200 9,600 15.34%
Total Cable Fund 63,941 68,041 62,600 72,200 9,600 15.34%
City of Orono
2025 Line Item Budget
Enterprise Fund - Cable Franchise
49840
22 of 31 24
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 53,944 150,130 157,600 147,200 (10,400) -6.60%
Full-Time Employees Overtime 770 3,176 0 0 0 N/A
Temporary/Seasonal Employees 0 0 16,000 16,000 0 0.00%
PERA 4,031 7,565 11,800 11,050 (750) -6.36%
FICA 3,897 7,356 13,400 12,500 (900) -6.72%
Pension Expense (4,464) 29,523 0 0 0 N/A
City Benefit Contribution 9,502 14,998 29,900 29,350 (550) -1.84%
OPEB Expense 2,048 (10,088) 0 0 0 N/A
Worker's Comp Insurance Prem 7,141 10,680 10,400 6,100 (4,300) -41.35%
Total Personal Services 76,870 213,339 239,100 222,200 (16,900) -7.07%
Supplies & Maintenance
Office supplies 0 431 1,000 1,000 0 0.00%
Motor Fuels & Lubricants 0 0 0 1,000 1,000 N/A
Equipment Parts & Accessories 77 4,525 1,000 2,500 1,500 150.00%
Bldg/Grounds Maint. Supplies 605 0 0 0 0 N/A
Clothing & personal equipment 0 524 0 2,500 2,500 N/A
Utility System Maint. Supplies 5,108 2,376 6,000 6,000 0 0.00%
Small Tools and Minor Equip 220 1,839 1,000 1,000 0 0.00%
Repairs/Maint-Auto Equip 9,512 367 0 0 0 N/A
Repairs/Maint-Bldgs/Grounds 0 7,400 0 0 0 N/A
Repairs/Maint-Storm Lines/CB 5,970 14,917 10,000 10,000 0 0.00%
Total Supplies & Maintenance 21,493 32,379 19,000 24,000 5,000 26.32%
Professional Services
Auditing and Acct'g Services 0 4,000 4,250 4,500 250 5.88%
Engineering-Consulting 9,904 6,589 9,000 9,000 0 0.00%
GIS/Mapping 10,607 16,418 10,000 10,000 0 0.00%
Legal-Consulting 0 0 500 0 (500) -100.00%
IT Services 4,125 6,875 5,750 7,000 1,250 21.74%
Fleet Services 10,800 18,600 18,000 23,000 5,000 27.78%
Professional Services 1,881 0 0 0 0 N/A
Total Professional Services 37,317 52,482 47,500 53,500 6,000 12.63%
Insurances
General Liability Ins 2,760 4,920 4,000 5,000 1,000 25.00%
Umbrella Liability Ins 0 0 500 500 0 0.00%
Equipment Floaters Ins 233 378 300 400 100 33.33%
Automotive Insurance 83 128 100 150 50 50.00%
Insurance Agent of Record 0 0 0 0 0 N/A
Insurance Deductibles 0 0 0 0 0 N/A
Total Insurances 3,075 5,425 4,900 6,050 1,150 23.47%
City of Orono
2025 Line Item Budget
Enterprise Fund - Stormwater
49910
23 of 31 25
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Other Expenses
Telephone 0 360 0 0 0 N/A
Postage 4,574 4,075 4,000 5,000 1,000 25.00%
Travel Expenses 0 0 0 0 0 N/A
Printing & Publishing 167 0 0 0 0 N/A
Depreciation & Amortization 65,065 66,135 75,000 70,000 (5,000) -6.67%
EDP/Communications Equip Rent 0 0 0 0 0 N/A
Other Equipment Rentals 2,950 500 2,000 2,000 0 0.00%
Memberships 48,944 41,711 55,000 55,000 0 0.00%
Training & Development 0 81 1,000 750 (250) -25.00%
Administrative Charge 41,475 68,825 55,000 56,500 1,500 2.73%
Other Miscellaneous Charges 430 855 100 1,000 900 900.00%
Total Other Expenses 163,606 182,542 192,100 190,250 (1,850) -0.96%
Total Operating Expenses 302,361 486,167 502,600 496,000 (6,600) -1.31%
Non-Operating Expenses
Easements & Rights of Way 1,727 0 0 0 0 N/A
Storm Sewer Utility Const 136,856 (0)0 0 0 N/A
Operating Transfers 0 1,003,600 0 40,000 40,000 N/A
Total Non-Operating Expenses 138,583 1,003,600 0 40,000 40,000 N/A
Total Stormwater Fund 440,944 1,489,767 502,600 536,000 33,400 6.65%
Total Enterprise Fund 3,980,714 7,726,256 5,515,440 5,117,880 (397,560) -7.21%
2025 Line Item Budget
Enterprise Fund - Stormwater
49910
City of Orono
24 of 31 26
2022 Actual 2023 Actual CY thru
7/31/2024
2025
Preliminary
Budget
Account Title
2025 Internal Service Fund Revenue Budget
Fleet Fund
InterDepartmental Services 8,172.05 7,749.57 3,701.37 6,000.00
Coop Agreement - Fleet 0.00 6,365.68 0.00 0.00
Interest on investments -67.00 608.15 0.00 200.00
Miscellaneous Revenue 125,250.00 214,350.00 152,385.00 406,500.00
Fleet Fund Revenue Total 811,847.51 1,110,067.88 578,626.24 1,202,700.00
Insurance Fund
Insurance Charges 386,285.22 701,351.74 333,600.00 519,600.00
Interest on investments -8,975.00 10,714.99 0.00 2,000.00
Miscellaneous Revenue 13,380.00 18,920.00 0.00 10,000.00
Refunds & Reimbursements 5,567.68 59.29 0.00 100.00
Fleet Fund Revenue Total 1,333,288.41 2,062,437.73 1,064,611.24 2,141,100.00
IT Fund
Interest on investments -347.00 734.97 0.00 100.00
Miscellaneous Revenue 191,662.50 343,837.50 195,189.00 513,850.00
IT Fund Revenue Total 1,920,861.81 3,138,056.22 1,593,400.24 3,186,750.00
Total: 9,509,988.75 12,735,220.61 6,059,768.96 12,253,800.00
Total Enterprise Fund 5,443,991.02 6,424,658.78 2,823,131.24 5,723,250.00
Total Internal Services Fund 4,065,997.73 6,310,561.83 3,236,637.72 6,530,550.00
25 of 31 27
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 64,326 110,742 227,000 250,700 23,700 10.44%
Supplies & Maintenance 203,528 229,609 213,000 187,000 (26,000) -12%
Other Expenses 366 3,529 1,000 11,400 10,400 1040%
Total Fleet Fund 268,220 343,880 441,000 449,100 8,100 1.84%
PROGRAM DESCRIPTION & OBJECTIVES:
The Fleet Fund provides for the funding of the City's Fleet Department. This fund is reimbursed by each applicable department.
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the Fleet Department Staff.
Staff includes: Fleet Supervisor and Mechanic.
* Other Expenses include cost related to IT service, staff training and development, and licenses and taxes for the City's fleet.
City of Orono
2025 Line Item Budget
Fleet
49800
* Supplies & Maintenance includes the operating supplies and maintenance for the City's fleet, including fuel, shop supplies, vehicle supplies
and contract repairs and maintenance.
26 of 31 28
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 260,135 252,680 17,900 252,350 234,450 1309.78%
Insurance 217,307 359,578 283,764 323,500 39,736 14.00%
Total Insurance Fund 477,442 612,258 301,664 575,850 274,186 90.89%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the Finance Director's wage (10%) and worker's compensation insurance premium for the whole City.
* Insurance includes general liability, auto insurance, equipment liability, insurance deductible and cost of non-covered claims.
City of Orono
The Insurance Fund provides for the funding of the City's insurance and any claims against the City. This fund is reimbursed by each applicable
department.
Insurance
49960
2025 Line Item Budget
27 of 31 29
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services 98,489 115,157 119,500 225,850 106,350 89.00%
Other Expenses 214,581 269,423 290,000 321,000 31,000 10.69%
Total IT Fund 313,069 384,580 409,500 546,850 137,350 33.54%
PROGRAM DESCRIPTION & OBJECTIVES:
OPERATING COST ACTIVITIES:
* Personal Services include the wages and employment taxes for the IT Department Staff.
Staff includes: IT Manager and IT Technician
Total Internal Service Fund 1,058,732 1,340,718 1,152,164 1,571,800 419,636 36.42%
The IT Fund provides for the funding of the City's IT (Information Technology) Department. This fund is reimbursed by each applicable
department.
* Other Expenses include cost related to IT equipment and accessories, data processing equipment, telephone bills, travel expense, repairs
and maintenance to IT equipments, equipment rental (such as copiers and printers), software licensing and hardware (ex. laptops and
desktops).
City of Orono
2025 Line Item Budget
IT (Information Technology)
49970
28 of 31 30
2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 43,402 72,048 157,300 179,700 22,400 14.24%
Full-Time Employees Overtime 1,028 1,861 - - - N/A
Part-Time Employees - - - - - N/A
PERA 3,332 5,543 11,800 13,500 1,700 14.41%
FICA 2,783 4,609 12,000 13,750 1,750 14.58%
City Benefit Contribution 13,106 20,580 34,100 34,750 650 1.91%
Worker's Comp Insurance Prem 675 6,100 11,800 9,000 (2,800) -23.73%
Total Personal Services 64,326 110,742 227,000 250,700 23,700 10.44%
Supplies & Maintenance
Motor Fuels 44,173 60,327 30,000 7,500 (22,500) -75.00%
Lubricants 7,055 7,811 - 10,000 10,000 N/A
Shop Supplies 17,207 7,057 40,000 15,000 (25,000) -62.50%
Equipment Parts & Accessories 38,024 22,550 45,000 50,000 5,000 11.11%
Clothing & personal equipment - 795 - 1,500 1,500 N/A
Vehicle Equipment & Parts 46,005 38,189 45,000 50,000 5,000 11.11%
Small Tools and Minor Equip 8,128 12,299 23,000 23,000 - 0.00%
Repairs/Maint-Auto Equip 21,214 40,763 20,000 20,000 - 0.00%
Repairs/Maint-Misc. Equip 21,722 39,819 10,000 10,000 - 0.00%
Total Supplies & Maintenance 203,528 229,609 213,000 187,000 (26,000) -12%
Other Expenses
IT Services - - - 10,000 10,000 N/A
General Advertising - - - - - N/A
Software Licensing - 1,978 - - - N/A
Training & Development - 913 - 1,200 1,200 N/A
Licenses & Taxes 366 637 1,000 200 (800) -80.00%
Total Other Expenses 366 3,529 1,000 11,400 10,400 1040%
Total Fleet Fund 268,220 343,880 441,000 449,100 8,100 1.84%
City of Orono
2025 Line Item Budget
Fleet
49800
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2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 11,987 15,006 13,700 13,100 (600) -4.38%
PERA 899 978 1,000 1,000 - 0.00%
FICA 838 911 1,100 1,050 (50) -4.55%
City Benefit Contribution 1,966 2,058 2,100 2,200 100 4.76%
Worker's Comp Insurance Prem 244,445 233,726 - 235,000 235,000 N/A
Total Personal Services 260,135 252,680 17,900 252,350 234,450 1309.78%
Insurance
General Liability Ins 188,836 265,764 177,644 235,000 57,356 32.29%
Umbrella Liability Ins - - 63,104 - (63,104) -100.00%
Insurance Agent of Record 8,000 8,000 8,000 8,000 - 0.00%
Other Insurance Related Exp 250 (7,609) - 3,500 3,500 N/A
Insurance Deductibles 20,221 93,423 10,000 50,000 40,000 400.00%
Automotive Equipment - - 25,016 27,000 1,984 7.93%
Total Insurance 217,307 359,578 283,764 323,500 39,736 14.00%
Total Insurance Fund 477,442 612,258 301,664 575,850 274,186 90.89%
City of Orono
2025 Line Item Budget
Insurance
49960
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2022
Actual
2023
Actual
2024
Budget
2025
Preliminary
Budget
Dollar
Increase
(Decrease)
%
Increase
(Decrease)
Personal Services
Full-Time Employees Regular 76,729 90,519 93,700 176,400 82,700 88.26%
PERA 5,755 6,816 7,000 13,250 6,250 89.29%
FICA 5,755 6,841 7,200 13,500 6,300 87.50%
City Benefit Contribution 10,250 10,980 11,000 22,000 11,000 100.00%
Worker's Comp Insurance Prem - - 600 700 100 16.67%
Total Personal Services 98,489 115,157 119,500 225,850 106,350 89.00%
Other Expenses
Equipment Parts & Accessories 13,470 30,175 20,000 30,000 10,000 50.00%
Data Processing Communication 40,896 44,231 40,000 45,000 5,000 12.50%
Internet/Other Communications 6,864 7,267 20,000 15,000 (5,000) -25.00%
Travel Expenses - - - 1,000 1,000 N/A
Repairs/Maint-Office Equip 20,701 102,464 25,000 30,000 5,000 20.00%
Office Equipment Rental 10,058 17,967 15,000 20,000 5,000 33.33%
Software Licensing 121,096 50,272 150,000 160,000 10,000 6.67%
IT Hardware & Applications 1,495 17,046 20,000 20,000 - 0.00%
Total Other Expenses 214,581 269,423 290,000 321,000 31,000 10.69%
Total IT Fund 313,069 384,580 409,500 546,850 137,350 33.54%
Total Internal Service Fund 1,058,732 1,340,718 1,152,164 1,571,800 419,636 36.42%
2025 Line Item Budget
IT (Information Technology)
49970
City of Orono
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