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08-14-2017 Council Work Session Packet
Orono Special City Council Work Session Monday, August 14, 2017 Council Chambers 6:00 p.m. AGENDA 1. Prepare and Discuss 2018 Budget Annual: • Budget: Part of June, All of July, August and October. • City Administrator & Police Chief Update (3 times per year for 15 minutes) Additional topics: • Variance Training Previous Work Session Topics July 24, 2017 • CSAH 112 Phase 2 Design Review • Storage Facility for Big Island • Purchase of Fire Truck for Long Lake Fire Department June 26, 2017 • Orono Woods Contract • City Council Human Resource Committee Report • 2018 Goals and Budget • CSAH 112 Phase 2 Design Review • Parks Commission- Recording Meetings • Short Term Rentals May 22, 2017 • Orono LMCD Position Candidate CITY OF ORONO MEMORANDUM DATE: August 14, 2017 TO: Orono City Council FROM: Danielle Amira, Interim Finance Director RE: 2018 Budget The draft 2018 budget reflects an effort to address current operating needs while keeping any tax levy increases to a minimum. As presented, the draft 2018 budget reflects a 3.86% increase in expenditures. Tax Lew The property tax levy, representing 53.5% of the revenue budget, is the main revenue source for the General Fund. The current General Fund revenue budget is currently presented with 6.05% increase to the levy. In addition to funding the General Fund, the tax levy is also needed for debt service and road funding. The current tax levy is broken down as follows: • General Fund $4,451,200 • Pavement Mgmt 500,000 • Debt Service 711,000 $5,662,200 The City's debt service needs will remain constant at $711,000 through 2022. It will decrease substantially to $416,530 in 2023. If no new debt is issued, the debt levy will be reduced to $0 in 2029. The Pavement Management Levy was added to the budget in 2016 to begin funding ongoing road maintenance needs, the 2017 Levy was $253,000. The planned 2018 levy is $500,000. To fully fund the City's road program of $1,050,000, an additional $750,000 of funding is needed in 2019. Other Revenues The General Fund revenue budget as presented is a 1% ($54,987) increase from the 2017 budget. Most revenue lines are remaining flat when compared to the 2017 budget. The General Government Service Charges category is decreasing by $20,000. This is the result of anticipated revenue loss due to variances and conditional use fees. This also reflects a new revenue, Lurton Dog Park off Leash Pass of $10,000. Public Safety Service Charges are increasing by $54,387 mainly as the result of an increase in contracted police service charges. The Mound service contract includes a price inflator of 2.3% ($39,224) for 2017. In talking with the Public Works Director and based on 2016 and 2017 year to date results, Golf Course revenue is being increased by $20,000. All other revenue changes are minor. Expenditures The draft expenditure budget reflects an increase of $320,883 (3.87%). The expenditure section of the Major Budget Impacts (attachment F) lists expenditure increases and decreases of $5,000 or more. At 64% of the budget, wages and benefits have the greatest impact on the General Fund budget. 2018 is the second year of a three year labor contract with both the Sergeants and Patrol Officers. In accordance with the contracts there is a 2.5% increase budgeted in addition to eligible officers who are to receive step increases per union contract. Assuming a 2.5% increase, the budget impact would be $60,222. In addition to possible union wage increases, many employees are due for step or longevity increases. There are two new employee unions and contract negations are still under way. There is a 2.5% increase planned in the 2018 budget. The budget impact would be $30,000. Additional increases for those eligible for a step increase based on the new wage scale adopted in 2016. The process of adopting the new scale brought to light that the City's wages were falling behind other city's pay. An annual COLA increase can help to keep the city competitive with other cities in attracting quality staff. Finally, the Council will need to determine the size of a COLA increase for non-union employees. Workers compensation is estimated to increase between 3-6%, we still are waiting for those numbers. Our experience modification factor is projected (subject to change) to go down from 1.0 to 0.93. The increase in wages is spread throughout the General Fund budget. On a department level the following departments have significant budget increases regarding wages. The Administration budget, a new City Administrator will start at the end of August. He will be full-time whereas the prior administrator was not. Additionally he is starting at a higher step than the prior administrator. The budget impact would be about $22,000. The Building & Zoning department a proposed new hire of a Code Enforcement position. That position is budgeted at about $45,000. Finally the Golf Course, a proposed full-time Golf Course/Parks Supervisor, which is budgeted at $58,672. The Council should decide if they would like to move forward with these new positions. Central Services is projected to decrease by $7,100. A decrease in repairs and maintenance of Equipment, decreases to the office supplies and Internet/other communication. Additionally the Building & Zoning department increased its software licensing for the Citizen Serve Software ($15,600). Similar to other software companies' licenses must be renewed annually. Additionally $5,000 was budgeted in Building & Zoning to cover bank fees associated with taking on-line payments through Citizen Serve. The Police Budget is projected to increase by $35,487. As discussed with wages, the scheduled step/longevity increases will result in an increase of approximately $39,000. The other significant increase in the department is the result of the police records system that will be upgraded. The upgrade will result in a $16,331 increase to the LOGIS Applications line item. The Parks Department is requesting a budget increase of $12,211. The main increases ($5,000) is in miscellaneous supplies for Park Commission initiatives. Maintenance Building and ground line item is also going up ($5,220) to more accurately reflect current maintenance levels. The major costs in the line item are: Mowing, Big Island Docks and Tree Trimming. Also $1,000 for Software licensing for Cartegraph asset management software. One department will have a significant budget increase. Elections ($25,600). This is because 2017 was not an election year so not very much was budgeted however 2018 is an election year. Items for Discussion Staff has identified the following areas that need to be addressed prior to the creation of the preliminary budget. The Council should feel free to address any other items of concern in this draft budget. • Tax Levy/Street Maintenance Funding — The Council indicated that they may consider the possibility of a levy increase to be used for funding road maintenance. Staff would like the Council to consider increasing the Pavement Management Fund levy to help meet this unfunded need. The current levy for 2018 is set at $500,000. • Wages — The Council will need to decide the non-union compensation adjustments for 2018. • Health Insurance —The budget has been prepared with 50% increase in the family insurance contribution. Council should confirm that this is what they want. • Council should confirm whether or not to hire a Full -Time Code Enforcement position in Building & Zoning and full-time Golf Course/Parks Supervisor position. • Long Term Capital Funding — As part of the budget process, the City's CIP will be updated. Many of the items in the CIP will require a funding source. Next Steps Staff is looking for feedback from the Council on the budget information that is being presented. Based on the feedback, staff will refine the budget and bring it back to the Council at the September 11th work session for additional input. The preliminary budget and tax levy will be approved at the September 25th council meeting. By law, the preliminary budget and tax levy must be adopted by September 30th Attachments: Exhibit A. Revenues Exhibit B. Tax Levy Information Exhibit C. Expenditures Exhibit D. Major Budget Impacts Work Session Exhibit A City of Orono 2018 Revenue Budget Summary Percentage 2016 Y -T -D 2017 2018 Increase Increase Revenue Source Actual Jun 30,2017 Budget Budget (Decrease) (Decrease) Current Ad Valorem Taxes 3,977,693 - 4,451,200 Delinquent Ad Valorem Taxes 18,184 10,000 Fiscal Disparities 34,805 - Personal Property Tax 14,899 Forfieted Tax Sale Apportionmt - Rent Credit - Penalties and Interest -Taxes 2,002 - - Property Taxes 4,047,583 4,197,244 4,461,200 263,956 6.3% Beer & Liquor Licenses 6,670 - 7,000 7,000 - 0.0% Cigarette Licenses 125 750 400 400 0.0% Garbage Haulers Licenses 1,080 930 1,100 1,100 0.0% Other Business License/Permit 8,357 3,602 5,400 5,400 0.0% Dog Licenses 1,268 4,860 - - N/A Total Licenses 17,500 10,142 13,900 13,900 0.0% Building Permits 362,045 152,002 375,000 371,000 (4,000) -1.1% Zoning Permit 4,929 450 1,750 1,750 - 0.0% Mechanical/Septic/Other 67,909 31,455 50,000 55,000 5,000 10.0% Plumbing Permit 32,098 15,837 25,000 25,000 - 0.0% Total Permits 466,981 199,744 451,750 452,750 1,000 0.2% Federal Grant -other - - - - - N/A Market Value Credit - - - N/A Police State Aid 217,056 200,000 200,000 0.0% Police Training Reimbursement 8,442 10,000 10,000 0.0% PERA State Aid 7,219 - 7,220 7,220 0.0% State Grant -other 15,553 6,252 10,000 10,000 0.0% Total Intergovernmental 248,270 6,252 227,220 227,220 0.0% Administrative Charges for Svc 85,300 - 80,000 80,000 0.0% General Taxable Sales/Service (4,526) 169 1,000 1,000 0.0% Assessments searches 380 130 300 300 0.0% Plan Check/Site Exam Fees 215,943 136,652 190,000 190,000 0.0% Cond Use-Variance-Dev Fees 47,775 28,615 40,000 10,000 (30,000) -75.0% Engineering & Legal Fees 89,805 13,865 40,000 40,000 0.0% Bldg Permits -mail in fees 1,535 408 700 700 0.0% On-site Septic Program fees 44,550 44,783 44,500 44,500 0.0% Coop Agreement -public works 5,108 385 3,000 3,000 0.0% InterDepartmental Services -PW - - - - N/A Off Leash Annual Pass 130 6,815 - 10,000 N/A Total Gen Govt Service Charges 485,871 225,006 399,500 379,500 (20,000) -5.0% Coop Agreement -inspection 27,128 10,946 15,000 20,000 5,000 33.3% Coop Agreement -police 2,234,099 1,955,009 2,283,500 2,330,587 47,087 2.1% Police Special Services 84,156 26,191 75,000 80,000 5,000 6.7% False Alarm Fees 1,425 (50) 4,500 2,000 (2,500) -55.6% Police Reports 1,115 357 850 850 - 0.0% Police Reserve Receipts 350 - 500 300 (200) -40.0% Total Public Safety Service Charges 2,348,274 1,992,453 2,379,350 2,433,737 54,387 2.3% Other Fines - - - - - N/A Court Fines 78,705 26,530 80,000 80,000 0.0% Drug Task Force - - - - - N/A Dog Impound Fees 60 - 500 100 (400) -80.0% Total Fines and Forfeits 78,765 26,530 80,500 80,100 (400) -0.5% Interest on investments 59,810 - 54,000 54,000 - 0.0% Interest -NOW account 396 331 500 500 0.0% Total Investment Revenue 60,207 331 54,500 54,500 - 0.0% Utility Penalties 1,540 (10) 1,500 1,000 (500) -33.3% Green Fees 108,275 63,735 90,000 110,000 Rental -Golf carts & Club 52,760 19,151 44,000 46,000 Beer Sales 7,616 4,164 7,000 8,000 Pop Sales 4,132 - - - Concessions -taxable 2,554 2,824 5,300 5,000 Golf Ball Sales 1,427 (11) - - Pro Shop -taxable 513 1,001 3,700 1,000 Pro Shop -nontaxable 1,093 64 - - Other Golf Course Receipts 9,864 - Cash Over/Short (51) Revenue Source Total Golf Course Receipts Miscellaneous Revenue Rent Income Contributions & donations Refunds & Reimbursements Sale of Equipment Filing fees-elections/plats Total Miscellaneous Revenue Total Revenue City of Orono 2018 Revenue Budget Summary Percentage 2016 Y -T -D 2017 2018 Increase Increase Actual Jun 30,2017 Budget Budget (Decrease) (Decrease) 188,181 90,927 150,000 170,000 20,000 13.3% 24,332 1,726 3,000 3,000 - 0.0% 5,850 2,700 5,400 5,400 0.0% 1,470 - - - N/A 6,699 318 - 500 500 N/A 43,584 38 20,000 20,000 0.0% 12,510 840 4,000 4,000 - 0.0% 284,166 96,539 183,900 203,900 20,000 10.9% Revenue Source Property Taxes Total Licenses Total Permits Total Intergovernmental Total Gen Govt Service Charges Total Public Safety Service Charges Total Fines and Forfeits Total Investment Revenue Total Miscellaneous Revenue Total Revenue City of Orono 2018 Revenue Budget Summary Percentage 2016 Y -T -D 2017 2018 Increase Increase Actual Jun 30,2017 Budget Budget (Decrease) (Decrease) 4,047,583 - 4,197,244 4,461,200 263,956 6.3% 17,500 10,142 13,900 13,900 0.0% 466,981 199,744 451,750 452,750 1,000 0.2% 248,270 6,252 227,220 227,220 - 0.0% 485,871 225,006 399,500 379,500 (20,000) -5.0% 2,348,274 1,992,453 2,379,350 2,433,737 54,387 2.3% 78,765 26,530 80,500 80,100 (400) -0.5% 60,207 331 54,500 54,500 - 0.0% 284,166 96,539 183,900 203,900 20,000 10.9% 8,037,615 2,556,997 7,987,864 8,306,807 318,943 4.0% City of Orono Local Levy Work Session Exhibit B Page 1 2018 Over / Under 2017 2017 2018 Amount Percent TAX LEVIES General Fund $ 4,197,240 $ 4,451,200 $253,960 6.05% Pavement Management $ 253,000 $ 500,000 $247,000 97.63% GO Improvement 2010 $ 133,460 $ 130,470 -$2,990 -2.24% GO Improvement 2014 $ 428,700 $ 174,000 -$254,700 -59.41% GO Improvement 2016 $ 192,830 $ 406,530 $213,700 110.82% Total Local Tax Capacity Rate $5,205,230 $5,662,200 $456,970 8.78% Work Session Exhibit B Page 1 Page 1 TAX CAPACITY Net Tax Capacity (To calculate rate) LOCAL LEVY Total levy all funds TAX CAPACITY RATES General Revenue GO Improvement 2008 GO improvement Refunding 2009 GO Improvement 2010 Big Island Vets Camp Bonds Debt GO Improvement 2014 Total Local Tax Capacity Rate City Of Orono Tax Capacity, Local Levy, & Tax Capacity Rates 17.204% 2017 Over / Under 2018 Actual Estimated 2017 2018 Amount Percent $30,902,466 $32,911,860 $2,009,394 6.50% $5,205,230 $5,662,200 $456,970 8.78% 13.582% 13.525% -0.058 0.819% 1.519% 0.701 0.432% 0.396% -0.035 1.387% 0.529% -0.859 0.624% 1.235% 0.611 0.000% 0.000% 0.000 16.844% 17.204% 0.360 Levy Increase Tax Capacity (N Tax Capacity R, Net City Tax $ Increase from % Increase frorr Effect of 2018 Tax Levy & Budget on Residential Properties No Change in Value Tax Capacity (net) = 1 % of first $500,000 market value, plus 1.25% of all value over $500,000 ** Assumes no change in value Actual Estimated Actual Estimated Actual Estimated Actual Estimated 2017 2018 2017 2017 2017 2018 2017 2018 Value $250,000 $250,000 $500,000 $500,000 $1,000,000 $1,000,000 $2,000,000 $2,000,000 MVE $14,740 $14,740 $0 $0 $0 Tax Value $235,260 $235,260 $500,000 $500,000 $1,000,000 $1,000,0001 $2,000,000 $2,000,000 5.32% 5.32% 5.32% 5.32% et) 2,353 2,353 5,000 5,000 11,250 11,250 23,750 23,750 ite 16.844% 17.204% 16.844% 17.204% 16.844% 17.204% 16.844% 17.204% $396.34 $404.81 $842.20 $860.21 $1,894.95 $1,935.46 $4,000.45 $4,085.98 2017 $8.47 $18.01 $40.51 $85.53 12017 2.14% 2.14% 2.14% 2.14% Tax Capacity (net) = 1 % of first $500,000 market value, plus 1.25% of all value over $500,000 ** Assumes no change in value Levy Increase Tax Capacity (N Tax Capacity R, Net City Tax $ Increase from % Increase from Effect of 2018 Tax Levy & Budget on Residential Properties 5.0% Increase in Value Tax Capacity (net) = 1 % of first $500,000 market value, plus 1.25% of all value over $500,000 ** Assumes a 5.0% Increase in value Actual Estimated Actual Estimated Actual Estimated Actual Estimated 2017 2018 2017 2018 2017 2018 2017 2018 Value $250,000 $262,500 $500,000 $525,000 $1,000,000 $1,050,000 $2,000,000 $2,100,000 MVE $14,740 $13,615 $0 $0 $0 Tax Value $235,260 $248,885 $500,000 $525,000 $1,000,000 $1,050,0001 $2,000,000 $2,100,000 5.32% 5.32% 5.32% 5.32% et) 2,353 2,489 5,000 5,313 11,250 11,875 23,750 25,000 ite 16.844% 17.204% 16.844% 17.204% 16.844% 17.204% 16.844% 17.204% $396.34 $428.21 $842.20 $913.97 $1,894.95 $2,042.99 $4,000.45 $4,301.03 2017 $31.87 $71.77 $148.04 $300.58 12017 8.04% 8.52% 7.81% 7.51% Tax Capacity (net) = 1 % of first $500,000 market value, plus 1.25% of all value over $500,000 ** Assumes a 5.0% Increase in value Levy Increase Tax Capacity (N Tax Capacity RE Net City Tax $ Increase from % Increase frorr Effect of 2018 Tax Levy & Budget on Residential Properties 5.0% Decrease in Value Tax Capacity (net) = 1 % of first $500,000 market value, plus 1.25% of all value over $500,000 ** Assumes a 5.0% decrease in value Actual Estimated Actual Estimated Actual Estimated Actual Estimated 2017 2018 2017 2018 2017 2018 2017 2018 Value $250,000 $237,500 $500,000 $475,000 $1,000,000 $950,000 $2,000,000 $1,900,000 MVE $14,740 $15,865 $0 $0 $0 Tax Value $235,260 $221,635 $500,000 $475,000 $1,000,000 $950,0001 $2,000,000 $1,900,000 5.32% 5.32% 5.32% 5.32% et) 2,353 2,271 5,000 4,688 11,250 10,625 23,750 22,500 ite 16.844% 17.204% 16.844% 17.204% 16.844% 17.204% 16.844% 17.204% $396.34 $390.71 $842.20 $806.44 $1,894.95 $1,827.94 $4,000.45 $3,870.93 2017 -$5.63 -$35.76 -$67.01 -$129.52 12017 -1.42% -4.25% -3.54% -3.24% Tax Capacity (net) = 1 % of first $500,000 market value, plus 1.25% of all value over $500,000 ** Assumes a 5.0% decrease in value City of Orono 2018 Line Item Budget Mayor & Council 41110 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget (Decrease) Decrease Personal Services Other Expenses 101 Full -Time Employees Regular 18,200 18,200 18,200 9,100 18,200 0 0.00% 122 FICA 1,390 1,392 1,390 696 1,392 2 0.14% 151 Worker's Comp Insurance Prem 50 50 70 25 73 3 4.29% Meeting Expenses 1,000 1,332 1,000 401 1,000 Total Personal Services 19,640 19,642 19,660 9,821 19,665 5 0.03% Other Expenses 433 Memberships 62,100 62,198 63,990 36,042 64,000 10 0.02% 437 Training & Development 500 267 500 0 500 0 0.00% 439 Meeting Expenses 1,000 1,332 1,000 401 1,000 0 0.00% 489 Other Miscellaneous Charges 0 0 0 0 0 0 N/A Total Other Expenses 63,600 63,797 65,490 36,442 65,500 10 0.02% City Council Total 83,240 83,440 85,150 46,263 85,165 15 0.02% City of Orono 2018 Line Item Budget Administration 41300 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Personal Services 101 Full -Time Employees Regular 192,350 178,244 197,790 86,426 219,918 22,128 11.19% 102 Full -Time Employees Overtime 1,300 1,098 1,300 0 1,300 0 0.00% 103 Part -Time Employees 0 0 0 0 0 0 N/A 104 Temporary Employees Regular 10,500 9,171 10,500 5,253 10,500 0 0.00% 121 PERA 14,520 13,305 14,930 6,300 16,591 1,661 11.13% 122 FICA 15,620 13,536 16,030 6,502 17,727 1,697 10.59% 135 City Benefit Contribution 37,020 34,733 37,020 16,223 37,815 795 2.15% 142 Unemployment Benefit Payments 0 0 0 0 0 0 N/A 151 Worker's Comp Insurance Prem 1,210 1,210 1,280 605 1,394 114 8.91% Total Personal Services 272,520 251,296 278,850 121,308 305,245 26,395 9.47% Supplies & Maintenance 208 Books & Periodicals 300 44 300 0 300 0 0.00% Total Supplies & Maintenance 300 44 300 0 300 0 0.00% Professional Services 319 Professional Services 6,000 5,245 6,000 2,250 6,000 0 0.00% Total Professional Serivices 6,000 5,245 6,000 2,250 6,000 0 0.00% City of Orono 2018 Line Item Budget Administration cont. 41300 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Other Expenses 331 Travel Expenses 4,000 3,600 4,000 1,800 4,000 0 0.00% 340 General Advertising 0 0 0 0 0 0 N/A 433 Memberships 1,300 1,338 1,000 1,195 1,000 0 0.00% 437 Training & Development 31500 4,338 3,500 2,488 3,500 0 0.00% 439 Meeting Expenses 500 553 500 205 500 0 0.00% 489 Other Miscellaneous Charges 3,000 2,394 3,000 244 3,000 0 0.00% Total Other Expenses 12,300 12,223 12,000 5,932 12,000 0 0.00% Administration Total 291,120 268,808 297,150 129,490 323,545 26,395 8.88% Total Personal Services 12,960 12,414 1,160 0 17,200 16,040 1382.76% Supplies & Maintenance Other Expenses City of Orono 208 Books & Periodicals 0 0 2018 Line Item Budget 0 0 0 N/A 221 Equipment Parts & Accessories 21200 3,763 Elections 1,832 2,500 500 25.00% 240 Small Tools and Minor Equip 300 281 41410 0 300 300 N/A Total Supplies & Maintenance 2,500 4,044 2,000 1,832 2,800 Dollar % 0 0 2016 2016 2017 Y -T -D 2018 Increase Increase 0 0 Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 0 Personal Services 0 0 0 0 N/A 437 102 Full -Time Employees Overtime 1,000 0 1,000 0 1,000 0 0.00% 104 Temporary Employees Regular 11,800 12,330 0 0 16,000 16,000 N/A 121 PERA 80 0 80 0 100 20 25.00% 122 FICA 80 84 80 0 100 20 25.00% Total Personal Services 12,960 12,414 1,160 0 17,200 16,040 1382.76% Supplies & Maintenance Other Expenses 208 Books & Periodicals 0 0 0 0 0 0 N/A 221 Equipment Parts & Accessories 21200 3,763 2,000 1,832 2,500 500 25.00% 240 Small Tools and Minor Equip 300 281 0 0 300 300 N/A Total Supplies & Maintenance 2,500 4,044 2,000 1,832 2,800 800 40.00% Elections Total 18,130 18,725 3,160 1,832 25,600 22,440 710.13% Other Expenses 319 Professional Services 0 0 0 0 1,100 1,100 N/A 322 Postage 800 1,328 0 0 1,500 1,500 N/A 331 Travel Expenses 100 89 0 0 100 100 N/A 340 General Advertising 220 325 0 0 400 400 N/A 412 Building Rentals 0 0 0 0 0 0 N/A 415 Other Equipment Rentals 0 0 0 0 0 0 N/A 437 Training & Development 100 0 0 0 1,000 1,000 N/A 439 Meeting Expenses 600 36 0 0 1,000 1,000 N/A 489 Other Miscellaneous Charges 850 488 0 0 500 500 N/A Total Other Expenses 2,670 2,266 0 0 5,600 5,600 N/A Elections Total 18,130 18,725 3,160 1,832 25,600 22,440 710.13% City of Orono 2018 Line Item Budget Assessing 41550 2016 2016 Budget Actual Assessing Services 302 Assessing Services 180,000 86,000 Total Assessing Service 180,000 86,000 Assessing Total Dollar % 2017 Y -T -D 2018 Increase Increase Budget Jun 30, 2016 Draft Budget (Decrease) Decrease 180,000 0 180,000 0 0.00% 180,000 0 180,000 0 0.00% 180,000 86,000 180,000 0 180,000 0 0.00% City of Orono 2018 Line Item Budget Finance Department 41500 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget (Decrease) Decrease Personal Services 101 Full -Time Employees Regular 211,380 219,329 210,430 105,009 207,386 (3,044) -1.45% 102 Full -Time Employees Overtime 200 0 200 0 200 0 0.00% 103 Part -Time Employees 21,400 19,497 22,520 8,999 23,953 1,433 6.36% 104 Temporary Employees Regular 0 0 0 0 0 0 N/A 121 PERA 17,030 17,225 17,470 8,451 17,350 (120) -0.69% 122 FICA 17,370 16,790 17,820 8,081 17,697 (123) -0.69% 135 City Benefit Contribution 52,080 38,337 52,080 19,651 53,670 1,590 3.05% 151 Worker's Comp Insurance Prem 1,330 1,330 1,610 665 1,597 (13) -0.81% Total Personal Services 320,790 312,508 322,130 150,856 321,853 (277) -0.09% Supplies & Maintenance 208 Books & Periodicals 0 0 0 0 0 0 N/A Total Supplies & Maintenance 0 0 0 0 0 0 N/A Professional Services 301 Auditing and Acct'g Services 0 0 0 0 0 0 N/A Total Professional Services 0 0 0 0 0 0 N/A Other Expenses 331 Travel Expenses 200 0 200 0 1,500 1,300 650.00% 433 Memberships 330 325 340 325 400 60 17.65% 437 Training & Development 11000 3,123 1,000 0 5,000 4,000 400.00% Total Other Expenses 1,530 3,448 1,540 325 6,900 5,360 348.05% Finance Total 322,320 315,955 323,670 151,181 328,753 5,083 1.57% City of Orono 2018 Line Item Budget Law/Legal Services 41600 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget (Decrease) Decrease Professional Services 305 Legal -Retainer 0 0 0 0 0 0 N/A 306 Legal -Prosecution 38,500 42,478 40,000 18,759 40,000 0 0.00% 307 Legal -Consulting 50,000 51,793 50,000 21,004 60,000 10,000 20.00% 308 Code Enforcement 41000 1,999 4,000 450 2,000 (2,000) -50.00% 309 Jail Charges 10,000 16,648 10,000 6,906 10,000 0 0.00% Total Professional Services 102,500 112,918 104,000 47,119 112,000 8,000 7.69% Law/Legal Services Total 102,500 112,918 104,000 47,119 112,000 8,000 7.69% Supplies & Maintenance 201 Office supplies 221 Equipment Parts & Accessories 223 Bldg/Grounds Maint. Supplies 401 Repairs/Maint-Office Equip 403 Repairs/Maint-Misc. Equip 404 Repairs/Maint-Bldgs/Grounds 407 Janitorial Services 416 Software Licensing Total Supplies & Maintenance Professional Services 301 Auditing and Acct'g Services 311 Data Processing Communication 319 Professional Services 370 Insurance Agent of Record Total Professional Services 83,770 90,681 96,200 45,632 93,000 (3,200) -3.33% 20,000 City of Orono 20,000 20,000 20,000 0 0.00% 0 2018 Line Item Budget 0 0 0 0 N/A 12,000 Central Services 18,000 7,147 18,000 0 0.00% 0 41900 0 0 0 0 N/A 5,000 0 0.00% 363 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 14,570 11,685 14,000 5,012 12,000 (2,000) -14.29% 31000 970 3,000 476 3,000 0 0.00% 3,500 2,520 3,500 785 3,500 0 0.00% 16,000 9,949 16,000 4,166 10,000 (6,000) -37.50% 700 3,302 700 136 3,000 2,300 328.57% 15,000 20,699 20,000 7,172 20,500 500 2.50% 19,000 17,171 19,000 8,558 19,000 0 0.00% 12,000 24,385 20,000 19,326 22,000 2,000 10.00% 83,770 90,681 96,200 45,632 93,000 (3,200) -3.33% 20,000 20,000 20,000 20,000 20,000 0 0.00% 0 0 0 0 0 0 N/A 12,000 26,501 18,000 7,147 18,000 0 0.00% 0 0 0 0 0 0 N/A 32,000 46,501 38,000 27,147 38,000 0 0.00% Insurances 361 General Liability Ins 10,000 10,000 10,000 5,000 10,000 0 0.00% 362 Umbrella Liability Ins 51000 5,000 5,000 2,500 5,000 0 0.00% 363 Bonds Insurance 200 200 200 100 200 0 0.00% 365 Boiler & Machinery Ins 1,300 1,300 1,300 650 1,300 0 0.00% 366 Property Insurance 5,000 5,000 5,000 2,500 5,000 0 0.00% 367 Equipment Floaters Ins 11300 1,300 1,300 650 1,300 0 0.00% 368 Automotive Insurance 7,400 7,400 7,400 3,700 7,400 0 0.00% Total Insurances 30,200 30,200 30,200 15,100 30,200 0 0.00% City of Orono 2018 Line Item Budget Central Services cont. 41900 Total Other Expenses 98,500 101,054 101,500 52,287 97,600 (3,900) -3.84% Capital Outlay 512 Spec Assmts on Land & Int 0 0 0 0 0 0 N/A 750 Interest on Special Assmnts 0 0 0 0 0 0 N/A Total Capital Outlay 0 0 0 0 0 0 N/A Central Services Total 244,470 268,437 265,900 140,165 258,800 (7,100) -2.67% Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Other Expenses 312 Bank Fees 4,000 6,181 4,500 2,540 4,000 (500) -11.11% 321 Telephone 8,000 11,343 10,000 5,257 10,000 0 0.00% 322 Postage 11,000 10,412 11,000 9,972 11,000 0 0.00% 329 Internet/Other Communications 8,000 6,873 8,000 3,539 6,000 (2,000) -25.00% 352 Printing & Publishing 15,000 15,373 15,000 6,552 15,000 0 0.00% 381 Gas & Electric 29,000 29,757 29,000 14,597 29,100 100 0.34% 382 Water Utilities 2,500 4,111 3,000 1,149 2,000 (1,000) -33.33% 413 Office Equipment Rental 20,000 16,685 20,000 8,420 20,000 0 0.00% 440 Special Equipment Replacement 0 11 0 11 0 0 N/A 489 Other Miscellaneous Charges 1,000 307 1,000 250 500 (500) -50.00% Total Other Expenses 98,500 101,054 101,500 52,287 97,600 (3,900) -3.84% Capital Outlay 512 Spec Assmts on Land & Int 0 0 0 0 0 0 N/A 750 Interest on Special Assmnts 0 0 0 0 0 0 N/A Total Capital Outlay 0 0 0 0 0 0 N/A Central Services Total 244,470 268,437 265,900 140,165 258,800 (7,100) -2.67% City of Orono 2018 Line Item Budget Human Services 41800 2016 2016 2017 Budget Actual Budget Dollar % Y -T -D 2018 Increase Increase Jun 30, 2016 Draft Budget Decrease Decrease Other Expenses 490 Contributions to Civic Org's 12,400 12,426 12,400 0 12,400 0 0.00% Total Other Expenses 12,400 12,426 12,400 0 12,400 0 0.00% Human Services Total 12,400 12,426 12,400 0 12,400 0 0.00% City of Orono 2018 Line Item Budget Police Department 42110 Total Personal Services 3,296,420 3,203,183 3,446,070 1,434,325 3,578,303 132,233 3.84% Supplies & Maintenance Dollar % 201 Office supplies 2016 2016 2017 Y -T -D 2018 Increase Increase 208 Books & Periodicals Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 212 Personal Services 115,000 44,913 115,000 25,725 105,000 (10,000) -8.70% 101 Full -Time Employees Regular 2,315,280 2,291,675 2,408,910 1,025,981 2,507,787 98,877 4.10% 102 Full -Time Employees Overtime 50,000 21,890 50,000 9,033 50,000 0 0.00% 103 Part -Time Employees 53,000 71,090 54,330 14,515 54,333 3 0.01% 104 Temporary Employees Regular 0 0 0 0 0 0 N/A 121 PERA 359,730 362,096 374,280 159,798 389,395 15,115 4.04% 122 FICA 46,000 44,316 47,820 19,826 49,896 2,076 4.34% 135 City Benefit Contribution 401,580 338,372 401,580 166,842 413,505 11,925 2.97% 142 Unemployment Benefit Payments 0 2,914 0 2,914 0 0 N/A 151 Worker's Comp Insurance Prem 70,830 70,830 109,150 35,415 113,387 4,237 3.88% Total Personal Services 3,296,420 3,203,183 3,446,070 1,434,325 3,578,303 132,233 3.84% Total Supplies & Maintenance 283,800 186,955 282,300 104,786 266,300 (16,000) -5.67% Supplies & Maintenance 201 Office supplies 15,000 7,351 12,000 5,218 8,000 (4,000) -33.33% 208 Books & Periodicals 1,000 0 1,000 0 1,000 0 0.00% 212 Motor Fuels & Lubricants 115,000 44,913 115,000 25,725 105,000 (10,000) -8.70% 221 Equipment Parts & Accessories 61000 4,657 6,000 2,591 6,000 0 0.00% 223 Bldg/Grounds Maint. Supplies 1,300 393 1,300 20 1,300 0 0.00% 226 Clothing & personal equipment 25,000 31,783 25,000 21,410 27,000 2,000 8.00% 228 Training Supplies 16,000 15,951 16,000 322 16,000 0 0.00% 229 Explorers Program expenses 4,000 412 4,000 99 4,000 0 0.00% 240 Small Tools and Minor Equip 6,000 1,839 6,000 214 5,000 (1,000) -16.67% 401 Repairs/Maint-Office Equip 5,000 6,228 5,000 2,361 5,000 0 0.00% 402 Repairs/Maint-Auto Equip 50,000 35,529 50,000 21,863 45,000 (5,000) -10.00% 403 Repairs/Maint-Misc. Equip 8,000 4,597 8,000 2,686 8,000 0 0.00% 404 Repairs/Maint-Bldgs/Grounds 6,500 7,219 6,500 3,296 6,500 0 0.00% 407 Janitorial Services 15,000 12,434 15,000 6,197 15,000 0 0.00% 416 Software Licensing 10,000 13,651 11,500 12,785 13,500 2,000 17.39% Total Supplies & Maintenance 283,800 186,955 282,300 104,786 266,300 (16,000) -5.67% City of Orono 2018 Line Item Budget Police Department cont. 42110 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Professional Services 304 Engineering -Consulting 0 0 0 0 0 0 N/A 307 Legal -Consulting 8,000 7,301 8,000 3,038 8,000 0 0.00% 310 LOGIS-Applications 82,250 73,184 90,310 25,048 106,641 16,331 18.08% 311 Data Processing Communication 5,000 4,947 6,000 2,936 6,000 0 0.00% 317 Animal Care 1,000 424 1,000 0 500 (500) -50.00% 319 Professional Services 14,500 12,596 14,500 11,288 14,500 0 0.00% 370 Insurance Agent of Record 0 0 0 0 0 0 N/A Total Professional Services 110,750 98,451 119,810 42,310 135,641 15,831 13.21% Total Insurances 55,000 55,000 55,000 27,500 55,000 0 0.00% Insurances 361 General Liability Ins 35,000 35,000 35,000 17,500 35,000 0 0.00% 362 Umbrella Liability Ins 10,000 10,000 10,000 5,000 10,000 0 0.00% 366 Property Insurance 1,000 1,000 1,000 500 1,000 0 0.00% 367 Equipment Floaters Ins 0 0 0 0 0 0 N/A 368 Automotive Insurance 9,000 9,000 9,000 4,500 9,000 0 0.00% 379 Insurance Deductibles 0 0 0 0 0 0 N/A Total Insurances 55,000 55,000 55,000 27,500 55,000 0 0.00% City of Orono 2018 Line Item Budget Police Department cont. 42110 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Other Expenses 321 Telephone 23,230 21,229 23,230 10,542 23,230 0 0.00% 322 Postage 1,200 99 1,200 99 1,200 0 0.00% 329 Internet/Other Communications 6,100 5,893 6,300 2,559 6,800 500 7.94% 331 Travel Expenses 250 580 250 26 250 0 0.00% 340 General Advertising 0 290 0 0 0 0 N/A 352 Printing & Publishing 1,800 2,220 1,800 1,445 1,800 0 0.00% 381 Gas & Electric 20,000 18,100 20,000 8,227 20,000 0 0.00% 382 Water Utilities 1,200 1,405 1,200 402 1,200 0 0.00% 413 Office Equipment Rental 2,800 4,133 3,300 2,327 3,600 300 9.09% 414 EDP/Communications Equip Rent 20,000 23,211 20,000 9,620 23,000 3,000 15.00% 433 Memberships 5,500 3,000 5,500 2,640 5,000 (500) -9.09% 436 Towing Charges 0 157 0 157 0 0 N/A 437 Training & Development 35,000 30,254 35,000 17,380 35,000 0 0.00% 439 Meeting Expenses 2,500 2,395 2,500 1,378 2,500 0 0.00% 440 Special Equipment Replacement 5,000 5,164 5,000 0 5,000 0 0.00% 441 Licenses & Taxes 1,300 3,282 1,300 3,140 1,300 0 0.00% 489 Other Miscellaneous Charges 3,000 1,222 3,000 30 3,000 0 0.00% Total Other Expenses 128,880 122,635 129,580 59,972 132,880 3,300 2.55% Capital Outlay 550 Automotive Equipment 151,000 135,874 153,000 109,593 156,000 3,000 1.96% 560 Furniture and Fixtures 0 0 0 0 0 0 N/A 570 Office Equip and Furnishings 7,000 0 7,000 0 3,000 (4,000) -57.14% 575 IT Hardware & Applications 23,000 5,378 23,000 5,378 23,000 0 0.00% 580 Other Equipment 21,000 30,038 21,000 12,446 21,000 0 0.00% Total Capital Outlay 202,000 171,290 204,000 127,417 203,000 (1,000) -0.49% Police Total 4,076,850 3,837,514 4,236,760 1,796,309 4,371,124 134,364 3.17% City of Orono 2018 Line Item Budget Fire Protection Services 42260 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget (Decrease) Decrease Professional Services 318 Fire Services 395,150 393,476 397,000 211,166 390,000 (7,000) -1.76% 319 Professional Services 0 0 0 0 0 0 N/A Total Professional Services 395,150 393,476 397,000 211,166 390,000 (7,000) -1.76% Fire Protection Services Total 395,150 393,476 397,000 211,166 390,000 (7,000) -1.76% City of Orono 2018 Line Item Budget Building & Zoning 42400 Total Personal Services 577,800 576,521 581,420 266,141 635,677 54,257 9.33% Supplies & Maintenance Dollar % 208 Books & Periodicals 2016 2016 2017 Y -T -D 2018 Increase Increase 212 Motor Fuels & Lubricants Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 221 Personal Services 0 22 0 0 0 0 N/A 101 Full -Time Employees Regular 435,010 452,306 438,290 209,108 474,252 35,962 8.21% 102 Full -Time Employees Overtime 200 379 200 0 200 0 0.00% 103 Part -Time Employees 0 0 0 0 0 0 N/A 104 Temporary Employees Regular 0 0 0 0 0 0 N/A 121 PERA 32,640 33,690 32,890 15,452 35,584 2,694 8.19% 122 FICA 33,290 34,579 33,540 15,837 36,296 2,756 8.22% 135 City Benefit Contribution 74,040 52,947 74,040 24,435 86,610 12,570 16.98% 142 Unemployment Benefit Payments 0 0 0 0 0 0 N/A 151 Worker's Comp Insurance Prem 2,620 2,620 2,460 1,310 2,735 275 11.18% Total Personal Services 577,800 576,521 581,420 266,141 635,677 54,257 9.33% Total Supplies & Maintenance 3,100 214 6,200 142 2,000 (4,200) -67.74% Supplies & Maintenance 208 Books & Periodicals 600 142 500 142 500 0 0.00% 212 Motor Fuels & Lubricants 1,500 0 1,500 0 1,500 0 0.00% 221 Equipment Parts & Accessories 0 22 0 0 0 0 N/A 226 Clothing & personal equipment 0 50 0 0 0 0 N/A 240 Small Tools and Minor Equip 0 0 3,200 0 0 (3,200) -100.00% 402 Repairs/Maint-Auto Equip 1,000 0 1,000 0 0 (1,000) -100.00% 403 Repairs/Maint-Misc. Equip 0 0 0 0 0 0 N/A Total Supplies & Maintenance 3,100 214 6,200 142 2,000 (4,200) -67.74% Total Professional Services 121,000 113,104 161,000 46,164 148,500 (12,500) -7.76% Professional Services 304 Engineering -Consulting 2,500 0 12,500 0 7,500 (5,000) -40.00% 307 Legal -Consulting 16,000 24,864 16,000 11,393 16,000 0 0.00% 310 Inspection Services 100,000 85,065 100,000 32,887 100,000 0 0.00% 12 Bank Fees 0 0 0 0 5,000 5,000 N/A 319 Professional Services 2,500 3,175 32,500 1,885 20,000 (12,500) -38.46% Total Professional Services 121,000 113,104 161,000 46,164 148,500 (12,500) -7.76% Total Other Expenses 5,150 3,526 13,850 1,911 27,390 13,540 97.76% Building & Zoning Total 707,050 693,366 762,470 314,358 813,567 51,097 6.70% Other Expenses 331 Travel Expenses 340 General Advertising 415 Other Equipment Rentals 416 Software Licensing 433 Memberships 437 Training & Development 439 Meeting Expenses 441 Licenses & Taxes Total Other Expenses 5,150 3,526 13,850 1,911 27,390 13,540 97.76% Building & Zoning Total 707,050 693,366 762,470 314,358 813,567 51,097 6.70% City of Orono 2018 Line Item Budget Building & Zoning cont. 42400 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget (Decrease) (Decrease) 1,500 468 1,500 92 2,250 750 50.00% 0 0 0 0 1,000 1,000 N/A 0 0 0 0 0 0 N/A 0 0 0 0 15,600 15,600 N/A 750 875 800 710 1,200 400 50.00% 21000 2,013 2,000 1,046 2,740 740 37.00% 750 139 9,450 32 4,500 (4,950) -52.38% 150 32 100 32 100 0 0.00% Total Other Expenses 5,150 3,526 13,850 1,911 27,390 13,540 97.76% Building & Zoning Total 707,050 693,366 762,470 314,358 813,567 51,097 6.70% City of Orono 2018 Line Item Budget Engineering 43170 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget (Decrease) Decrease Professional Services 303 Engineering -Retainer 0 0 0 0 0 0 N/A 304 Engineering -Consulting 20,000 9,893 20,000 4,413 15,000 (5,000) -25.00% Total Professional Services 20,000 9,893 20,000 4,413 15,000 (5,000) -25.00% Engineering Total 20,000 9,893 20,000 4,413 15,000 (5,000) -25.00% Total Personal Services 289,550 282,319 331,500 125,057 341,758 10,258 3.09% Supplies & Maintenance City of Orono 208 Books & Periodicals 2018 Line Item Budget 169 170 169 170 0 0.00% 212 Public Works Department 45,600 31,663 40,000 5,124 35,000 (5,000) -12.50% 43000 Equipment Parts & Accessories 16,000 10,644 16,000 6,590 16,000 0 0.00% 222 Vehicle Equipment & Parts Dollar % 8,000 1,571 2016 2016 2017 Y -T -D 2018 Increase Increase 53,524 44,525 Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 3,500 Personal Services 3,500 1,311 4,000 500 14.29% 240 101 Full -Time Employees Regular 187,680 192,098 215,250 88,731 220,971 5,721 2.66% 102 Full -Time Employees Overtime 11,000 11,228 11,000 2,650 11,000 0 0.00% 121 PERA 14,900 14,496 16,970 6,172 17,398 428 2.52% 122 FICA 15,200 14,195 17,310 6,086 17,746 436 2.52% 135 City Benefit Contribution 48,090 37,622 52,170 15,078 55,347 3,177 6.09% 142 Unemployment Benefit Payments 0 0 0 0 0 0 N/A 151 Worker's Comp Insurance Prem 12,680 12,680 18,800 6,340 19,296 496 2.64% Total Personal Services 289,550 282,319 331,500 125,057 341,758 10,258 3.09% Total Supplies & Maintenance 173,060 154,600 133,695 51,873 145,670 11,975 8.96% Professional Services 304 PW Engineering -Consulting 0 0 0 0 0 0 N/A 319 Professional Services 0 2,220 0 0 0 0 N/A Total Professional Services 0 2,220 0 0 0 0 N/A Supplies & Maintenance 208 Books & Periodicals 170 169 170 169 170 0 0.00% 212 Motor Fuels & Lubricants 45,600 31,663 40,000 5,124 35,000 (5,000) -12.50% 221 Equipment Parts & Accessories 16,000 10,644 16,000 6,590 16,000 0 0.00% 222 Vehicle Equipment & Parts 8,000 4,433 8,000 1,571 8,000 0 0.00% 224 Street Maint. Materials/Supply 40,980 53,524 44,525 18,849 48,000 3,475 7.80% 226 Clothing & personal equipment 3,500 3,915 3,500 1,311 4,000 500 14.29% 240 Small Tools and Minor Equip 1,000 2,708 1,000 923 2,000 1,000 100.00% 402 Repairs/Maint-Auto Equip 7,000 11,350 10,000 5,540 10,000 0 0.00% 403 Repairs/Maint-Misc. Equip 3,000 14,780 3,000 3,640 10,000 7,000 233.33% 404 Repairs/Maint-Bldgs/Grounds 0 10,635 0 7,252 4,500 4,500 N/A 408 Contracted Street Maint. 47,810 10,779 7,500 903 8,000 500 6.67% Total Supplies & Maintenance 173,060 154,600 133,695 51,873 145,670 11,975 8.96% Professional Services 304 PW Engineering -Consulting 0 0 0 0 0 0 N/A 319 Professional Services 0 2,220 0 0 0 0 N/A Total Professional Services 0 2,220 0 0 0 0 N/A Other Expenses 331 Travel Expenses 381 Gas & Electric 386 Street Lighting 414 EDP/Communications Equip Rent 415 Other Equipment Rentals 433 Memberships 437 Training & Development 441 Licenses & Taxes 489 Other Miscellaneous Charges Total Other Expenses Public Works Total City of Orono 2018 Line Item Budget Public Works Department cont. 43000 2016 2016 2017 Budget Actual Budget 0 0 0 4,880 4,686 4,880 21,690 26,064 25,000 0 775 0 960 1,309 960 430 180 0 31000 2,867 3,500 220 280 250 40 252 40 31,220 36,413 34,630 12,394 37,795 3,165 9.14% 493,830 475,551 499,825 189,323 525,223 25,398 5.08% Dollar % Y -T -D 2018 Increase Increase Jun 30, 2016 Draft Budget Decrease Decrease 0 175 175 N/A 1,274 4,880 0 0.00% 10,389 25,000 0 0.00% 0 750 750 N/A 83 960 0 0.00% 0 2,000 2,000 N/A 406 250 (3,250) -92.86% 236 3,500 3,250 1300.00% 7 280 240 600.00% 31,220 36,413 34,630 12,394 37,795 3,165 9.14% 493,830 475,551 499,825 189,323 525,223 25,398 5.08% Personal Services 101 Full -Time Employees Regular 102 Full -Time Employees Overtime 103 Part -Time Employees 104 Temporary Employees Regular 121 PERA 122 FICA 135 City Benefit Contribution 151 Worker's Comp Insurance Prem Total Personal Services 38,970 36,067 39,600 17,063 39,891 291 0.73% City of Orono 2018 Line Item Budget 212 Motor Fuels & Lubricants 0 19 Parks 19 0 0 N/A 221 45200 500 908 0 589 500 500 N/A 223 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 20,070 19,220 20,270 9,857 20,524 254 1.25% 0 231 0 160 0 0 N/A 0 10,023 0 3,788 0 0 N/A 10,000 0 10,000 0 10,000 0 0.00% 1,510 1,419 1,520 735 1,539 19 1.25% 2,300 1,593 2,320 769 2,335 15 0.65% 31600 2,091 3,600 1,010 3,598 (2) -0.06% 1,490 1,490 1,890 745 1,895 5 0.26% 38,970 36,067 39,600 17,063 39,891 291 0.73% Supplies & Maintenance 212 Motor Fuels & Lubricants 0 19 0 19 0 0 N/A 221 Equipment Parts & Accessories 500 908 0 589 500 500 N/A 223 Bldg/Grounds Maint. Supplies 1,500 9,875 7,600 4,187 7,600 0 0.00% 225 Misc Park Supplies 10,000 7,309 10,000 354 15,000 5,000 50.00% 402 Repairs/Maint-Auto Equip 0 20 0 20 200 200 N/A 403 Repairs/Maint-Misc. Equip 0 3,744 0 147 1,000 1,000 N/A 404 Repairs/Maint-Bldgs/Grounds 52,000 37,472 53,779 16,379 58,000 4,221 7.85% Total Supplies & Maintenance 64,000 59,349 71,379 21,694 82,300 10,921 15.30% Professional Services 319 Professional Services 1,000 8,699 1,140 495 1,140 0 0.00% Total Professional Services 1,000 8,699 1,140 495 1,140 0 0.00% Total Other Expenses Parks Total City of Orono 2018 Line Item Budget Parks cont. 45200 Other Expenses 331 Travel Expenses 381 Gas & Electric 415 Other Equipment Rentals 416 Software Licensing 439 Meeting Expenses 441 Licenses & Taxes 489 Other Miscellaneous Charges 490 Contributions to Civic Org's Total Other Expenses Parks Total City of Orono 2018 Line Item Budget Parks cont. 45200 108,120 109,840 116,469 40,504 128,681 12,212 10.49% Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 0 0 0 0 0 0 N/A 550 290 550 164 550 0 0.00% 3,300 5,249 3,500 1,087 3,500 0 0.00% 0 0 0 0 1,000 1,000 N/A 0 0 0 0 0 0 N/A 300 0 300 0 300 0 0.00% 0 186 0 0 0 0 N/A 0 0 0 0 0 0 N/A 4,150 5,725 4,350 1,251 5,350 1,000 22.99% 108,120 109,840 116,469 40,504 128,681 12,212 10.49% City of Orono 2018 Line Item Budget Golf Course 45210 Total Personal Services 81,940 87,566 93,970 37,632 122,901 28,931 30.79% Supplies & Maintenance Dollar % 201 Office supplies 2016 2016 2017 Y -T -D 2018 Increase Increase 212 Motor Fuels & Lubricants Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 221 Personal Services 11500 4,336 1,500 1,761 2,500 1,000 66.67% 101 Full -Time Employees Regular 32,690 31,811 32,450 14,747 58,673 26,223 80.81% 103 Part -Time Employees 37,160 49,914 53,340 20,167 53,524 184 0.34% 104 Temporary Employees Regular 0 880 0 395 0 0 N/A 121 PERA 3,640 0 0 0 0 0 N/A 122 FICA 6,660 3,171 6,560 1,427 8,583 2,023 30.84% 135 City Benefit Contribution 0 0 0 0 0 0 N/A 142 Unemployment Benefit Payments 0 0 0 0 0 0 N/A 143 OPEB Expense 0 0 0 0 0 0 N/A 151 Worker's Comp Insurance Prem 1,790 1,790 1,620 895 2,121 501 30.93% Total Personal Services 81,940 87,566 93,970 37,632 122,901 28,931 30.79% Total Supplies & Maintenance 25,980 30,372 26,730 20,355 31,160 4,430 16.57% Supplies & Maintenance 201 Office supplies 300 239 300 166 330 30 10.00% 212 Motor Fuels & Lubricants 5,000 2,716 5,000 1,291 3,500 (1,500) -30.00% 221 Equipment Parts & Accessories 11500 4,336 1,500 1,761 2,500 1,000 66.67% 223 Bldg/Grounds Maint. Supplies 4,500 7,411 4,500 3,961 6,800 2,300 51.11% 226 Clothing & personal equipment 180 152 180 152 180 0 0.00% 240 Small Tools and Minor Equip 0 59 500 5 500 0 0.00% 401 Repairs/Maint-Office Equip 0 165 0 0 100 100 N/A 402 Repairs/Maint-Auto Equip 0 185 250 185 250 0 0.00% 403 Repairs/Maint-Misc. Equip 2,500 4,352 2,500 3,764 3,000 500 20.00% 404 Repairs/Maint-Bldgs/Grounds 12,000 10,758 12,000 9,070 14,000 2,000 16.67% Total Supplies & Maintenance 25,980 30,372 26,730 20,355 31,160 4,430 16.57% Total Insurances 12,270 12,883 14,020 6,748 13,070 (950) -6.78% Other Expenses 312 Bank Fees 319 Professional Services 321 Telephone 331 Travel Expenses 340 General Advertising 352 Printing & Publishing 381 Gas & Electric 415 Other Equipment Rentals 433 Memberships 437 Training & Development 440 Special Equipment Replacement 441 Licenses & Taxes 489 Other Miscellaneous Charges 1,000 4,962 4,000 City of Orono 5,000 1,000 25.00% 0 0 0 0 2018 Line Item Budget 0 N/A 2,200 3,485 2,500 1,216 3,300 Golf Course cont. 32.00% 0 0 0 0 0 0 45210 1,000 500 1,750 500 1,750 0 0.00% 0 379 0 Dollar % 736 N/A 2016 2016 2017 Y -T -D 2018 Increase Increase 0.00% 9,500 Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease 250 Insurances 300 270 300 0 0.00% 150 361 General Liability Ins 7,500 7,500 8,000 3,750 7,500 (500) -6.25% 362 Umbrella Liability Ins 11500 1,500 1,500 750 1,500 0 0.00% 365 Boiler & Machinery Ins 300 300 350 150 300 (50) -14.29% 366 Property Insurance 2,300 2,300 2,650 1,150 2,300 (350) -13.21% 367 Equipment Floaters Ins 300 300 350 150 300 (50) -14.29% 368 Automotive Insurance 370 370 370 185 370 0 0.00% 369 Dram Shop Insurance 0 613 800 613 800 0 0.00% Total Insurances 12,270 12,883 14,020 6,748 13,070 (950) -6.78% Other Expenses 312 Bank Fees 319 Professional Services 321 Telephone 331 Travel Expenses 340 General Advertising 352 Printing & Publishing 381 Gas & Electric 415 Other Equipment Rentals 433 Memberships 437 Training & Development 440 Special Equipment Replacement 441 Licenses & Taxes 489 Other Miscellaneous Charges 1,000 4,962 4,000 1,326 5,000 1,000 25.00% 0 0 0 0 0 0 N/A 2,200 3,485 2,500 1,216 3,300 800 32.00% 0 0 0 0 0 0 N/A 1,000 500 1,750 500 1,750 0 0.00% 0 379 0 370 736 736 N/A 8,300 8,152 8,500 2,848 8,500 0 0.00% 9,500 10,012 9,500 133 9,882 382 4.02% 250 270 300 270 300 0 0.00% 150 0 150 0 150 0 0.00% 0 0 0 0 0 0 N/A 550 535 550 319 550 0 0.00% 0 119 0 119 0 0 N/A Total Other Expenses 22,950 28,414 27,250 7,100 30,168 2,918 10.71% City of Orono 2018 Line Item Budget Golf Course cont. 45210 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Purchases for Resale 090 PURCHASES FOR RESALE 0 0 0 0 0 0 N/A 091 Beer For Resale 3,000 3,285 3,000 1,880 3,800 800 26.67% 092 Soft Drinks For Resale 4,000 3,867 3,200 2,352 3,600 400 12.50% 093 Concessions For Resale-Txbl 1,500 29 1,500 0 1,500 0 0.00% 094 Concessions For Resale-NonTax 1,000 2,085 1,000 1,367 2,500 1,500 150.00% 09S Pro Shop Items For Resale 0 1,846 2,000 153 2,500 500 25.00% 099 Other For Resale 0 0 0 0 0 0 N/A Total Purchases for Resale 91500 11,111 10,700 5,751 13,900 3,200 29.91% Golf Course Total 152,640 170,346 172,670 77,586 211,199 38,529 22.31% City of Orono 2018 Line Item Budget Special Services -Consulting & Police 43280 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Special Services -Consulting & Police Total 95,750 123,018 95,750 31,209 95,750 0 0.00% Personal Services 102 Full -Time Employees Overtime 35,000 24,210 35,000 7,712 35,000 0 0.00% 121 PERA 5,250 2,252 5,250 840 5,250 0 0.00% 122 FICA 500 319 500 102 500 0 0.00% 135 City Benefit Contribution 0 4 0 3 0 0 N/A Total Personal Services 40,750 26,784 40,750 8,658 40,750 0 0.00% Professional Services 304 Engineering -Consulting 43,000 73,173 45,000 18,921 45,000 0 0.00% 307 Legal -Consulting 12,000 23,061 10,000 3,630 10,000 0 0.00% 319 Professional Services 0 0 0 0 0 0 N/A 800 Special Projects, Contingency 0 0 0 0 0 0 N/A Total Professional Services 55,000 96,234 55,000 22,551 55,000 0 0.00% Special Services -Consulting & Police Total 95,750 123,018 95,750 31,209 95,750 0 0.00% City of Orono 2018 Line Item Budget Special Projects -Contingencies 43290 Dollar % 2016 2016 2017 Y -T -D 2018 Increase Increase Budget Actual Budget Jun 30, 2016 Draft Budget Decrease Decrease Personal Services 101 Full -Time Employees Regular 0 0 0 0 0 0 N/A Total Personal Services 0 0 0 0 0 0 N/A Professional Services 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 Other Expenses 489 Other Miscellaneous Charges 0 0 0 0 0 0 N/A Total Other Expenses 0 0 0 0 0 0 N/A Capital & Transfers 510 Land 0 0 0 0 0 0 N/A 720 Operating Transfers 365,000 0 375,000 0 380,000 5,000 1.33% Total Capital & Transfers 365,000 0 375,000 0 380,000 5,000 1.33% Contingency Items 800 Special Projects, Contingency 40,000 8,004 40,990 1,356 40,000 (990) -2.42% Total Contingency Items 40,000 8,004 40,990 1,356 40,000 (990) -2.42% Special Projects -Contingencies Total 405,000 8,004 415,990 1,356 420,000 4,010 0.96% GENERAL FUND TOTAL 7,708,570 6,987,717 7,988,364 3,182,275 8,296,807 308,443 3.86% City of Orono 2018 General Fund Budget Departmental Budgets 2018 Dollar % 2016 2016 2017 Draft Increase Increase Budget Actual Budget Budget (Decrease) (Decrease) Mayor & Council 83,240 83,440 85,150 85,165 15 0.02% Administration 291,120 268,802 297,150 323,545 26,395 8.88% Elections 18,130 18,725 3,160 25,600 22,440 710.13% Assessing 180,000 86,000 180,000 180,000 - 0.00% Finance 322,320 315,955 323,670 328,753 5,083 1.57% Law/Legal Services 102,500 112,918 104,000 112,000 8,000 7.69% Central Services 244,470 268,437 265,900 258,800 (7,100) -2.67% Human Services 12,400 12,426 12,400 12,400 - 0.00% Police 4,076,850 3,837,514 4,236,760 4,371,124 134,364 3.17% Fire Protection Services 395,150 393,476 397,000 390,000 (7,000) -1.76% Building & Zoning 707,050 693,366 762,470 813,567 51,097 6.70% Engineering 20,000 9,893 20,000 15,000 (5,000) -25.00% Street Maintenance 493,830 475,551 499,825 525,223 25,398 5.08% Parks 108,120 109,840 116,469 128,681 12,212 10.49% Golf Course 152,640 170,346 172,670 211,199 38,529 22.31% Special Services 95,750 123,018 95,750 95,750 - 0.00% Special Projects -Contingencies 40,000 8,004 40,990 40,000 (990) -2.42% Transfers to Other Funds 365,000 - 375,000 380,000 5,000 1.33% Total General Fund Expenditures 7,708,570 6,987,711 7,988,364 8,296,807 308,443 3.86% Attachment F -Major Budget Impacts City Of Orono -2018 Draft Budget Major Budget Changes From 2017 Revenues Conditional Use/Variance/Development Fees ($30,000) Building Permits ($4,000) Off Leash Lurton Dog Park Annual Pass $10,000 Golf Course $20,000 Police Coop Agreement $47,087 Expenditures Wages - Union & Non -Union Step & 2.5% $203,741 Software Licensing $20,600 Elections $22,440 LOGIS Application -Police Records $16,331 Police Fuel ($10,000) Public Works Fuel ($5,000) Fire Services ($7,000) Central Services ($7,100) Misc. Park Supplies $5,000 Repairs/Maint-Misc Equipment $7,000