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09-11-2017 Council Work Session Packet
Orono City Council Special Work Session Monday, September 11, 2017 Council Chambers 6:00 p.m. AGENDA Discuss and Prepare 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 August 14, 2017 • Prepare and Discuss 2018 Budget 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 MEMORANDUM To: Mayor Walsh and Orono City Council From: Danielle Amira, Accountant and Ron Olson, Finance Director Subject: 2018 Budget Date: September 11, 2017 Overview The Council has discussed the preliminary budget as part of the last three council work sessions. At the August 28 work session, the Council expressed agreement with the General Fund expenditure budget and revenue budgets. The General Fund budget information includes changes that were requested at the last work session and is included the attachments for your review. The following changes were made to the below departments: • Finance (41,500) • Police (-$23,000) • Planning & Zoning (-$10,000) • Special Projects -Contingency (-$25,000) Tonight's meeting provides the Council an opportunity to discuss these changes and provide staff direction to prepare the preliminary tax levy for adoption at the September 25th council meeting. This meeting also provides an opportunity for the public to provide input on the budget and tax levy. Tax Lew With these changes, the total levy will be increased by $350,821 resulting in a tax rate of 16.882%. The City's tax levy is made up of three parts: General Fund Operating, Debt Service, and the Pavement Management levy. The increase is split between the General Fund ($147,811) and the Pavement Management Fund ($247,000). This would be a total levy increase of 6.74%. Request for Council Action The primary decision is to confirm the size of the preliminary tax levy that will be approved on September 25. Once the preliminary levy is approved, it cannot be increased. Council could also direct staff to make changes to the General Fund budget if desired. Attachments: 1) 2018 Local Levy 2) 2018 Levy Effect 3) 2018 Budget Expenditures 4) 2018 Revenue 5) General Fund Levy Statistics 2017 Budget — Page 1 City of Orono Local Levy Page 1 2018 Over / Under 2017 2017 2018 Amount Percent TAX LEVIES General Fund $ 4,197,240 $ 4,345,051 $147,811 3.52% 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 $5,556,051 $350,821 6.74% Page 1 TAX CAPACITY Net Tax Capacity (To calculate rate) LOCAL LEVY Total levy all funds TAX CAPACITY RATES General Revenue Pavement Management Levy GO Improvement 2010 GO Improvement 2014 GO Improvement 2016 Total Local Tax Capacity Rate City Of Orono Tax Capacity, Local Levy, & Tax Capacity Rates 16.882% 2017 Over / Under 2018 Actual Estimated 2017 2018 Amount Percent $30,902,466 $32,911,860 $2,009,394 6.50% $5,205,230 $5,556,051 $350,821 6.74% 13.582% 13.202% -0.380 0.819% 1.519% 0.701 0.432% 0.396% -0.035 1.387% 0.529% -0.859 0.624% 1.235% 0.611 16.844% 16.882% 0.038 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 2018 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 6.74% 6.74% 6.74% 6.74% et) 2,353 2,353 5,000 5,000 11,250 11,250 23,750 23,750 ite 16.844% 16.882% 16.844% 16.882% 16.844% 16.882% 16.844% 16.882% $396.34 $397.22 $842.20 $844.08 $1,894.95 $1,899.18 $4,000.45 $4,009.38 2017 $0.88 $1.88 $4.23 $8.93 12017 0.22% 0.22% 0.22% 0.22% 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 6.74% 6.74% 6.74% 6.74% et) 2,353 2,489 5,000 5,313 11,250 11,875 23,750 25,000 ite 16.844% 16.882% 16.844% 16.882% 16.844% 16.882% 16.844% 16.882% $396.34 $420.18 $842.20 $896.84 $1,894.95 $2,004.69 $4,000.45 $4,220.40 2017 $23.84 $54.64 $109.74 $219.95 2017 6.02% 6.49% 5.79% 5.50% 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 6.74% 6.74% 6.74% 6.74% et) 2,353 2,271 5,000 4,688 11,250 10,625 23,750 22,500 ite 16.844% 16.882% 16.844% 16.882% 16.844% 16.882% 16.844% 16.882% $396.34 $383.38 $842.20 $791.33 $1,894.95 $1,793.67 $4,000.45 $3,798.36 2017 -$12.96 -$50.87 -$101.28 -$202.09 12017 -3.27% -6.04% -5.34% -5.05% 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 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 291,120 268,802 297,150 323,641 26,491 8.92% Elections 18,130 18,725 3,160 25,552 22,392 708.61% Assessing 180,000 86,000 180,000 182,000 2,000 1.11% Finance 322,320 315,955 323,670 327,445 3,775 1.17% 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 4,368,613 131,853 3.11% Fire Protection Services 395,150 393,476 397,000 390,000 (7,000) -1.76% Building & Zoning 707,050 693,366 762,470 739,711 (22,759) -2.98% Engineering 20,000 9,893 20,000 15,000 (5,000) -25.00% Street Maintenance 493,830 475,551 499,825 525,857 26,032 5.21% Parks 108,120 109,840 116,469 173,136 56,667 48.65% Golf Course 152,640 170,346 172,670 172,831 161 0.09% Special Services 95,750 123,018 95,750 95,750 - 0.00% Special Projects -Contingencies 40,000 8,004 40,990 - (40,990) -100.00% 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 8,187,901 199,537 2.50% City of Orono 2018 Line Item Budget Mayor & Council 41110 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Personal Services 101-41110-101 101 Full -Time Employees Regular 17,033 18,200 18,200 18,200 11,842 18,200 0 0.00% 101-41110-122 122 FICA 1,303 1,392 1,392 1,390 906 1,392 2 0.14% 101-41110-151 151 Worker's Comp Insurance Prem 90 90 50 70 53 73 3 4.29% Total Personal Services 18,426 19,682 19,642 19,660 12,800 19,665 5 0.03% Other Expenses 101-41110-433 433 Memberships 70,070 70,387 62,198 63,990 41,459 64,000 10 0.02% 101-41110-437 437 Training & Development 0 540 267 500 325 500 0 0.00% 101-41110-439 439 Meeting Expenses 1,258 836 1,332 1,000 724 1,000 0 0.00% 101-41110-489 489 Other Miscellaneous Charges 0 0 0 0 469 0 0 N/A Total Other Expenses 71,328 71,763 63,797 65,490 42,977 65,500 10 0.02% City Council Total 89,755 91,446 83,440 85,150 55,777 85,165 15 0.02% City of Orono 2018 Line Item Budget Administration 41300 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Professional Services 101-41300-319 319 Professional Services 6,385 5,485 5,245 6,000 3,460 6,000 0 0.00% Total Professional Serivices 6,385 5,485 5,245 6,000 3,460 6,000 0 0.00% Personal Services 101-41300-101 101 Full -Time Employees Regular 169,692 189,820 178,244 197,790 97,578 219,918 22,128 11.19% 101-41300-102 102 Full -Time Employees Overtime (70) 0 1,098 1,300 149 1,300 0 0.00% 101-41300-103 103 Part -Time Employees 12,153 0 0 0 53,680 0 0 N/A 101-41300-104 104 Temporary Employees Regular 3,153 7,653 9,171 10,500 5,479 10,500 0 0.00% 101-41300-121 121 PERA 12,965 13,545 13,305 14,930 6,437 16,591 1,661 11.13% 101-41300-122 122 FICA 14,105 14,083 13,536 16,030 11,114 17,727 1,697 10.59% 101-41300-135 135 City Benefit Contribution 19,206 24,960 34,733 37,020 18,955 37,911 891 2.41% 101-41300-142 142 Unemployment Benefit Payments 0 0 0 0 6,792 0 0 N/A 101-41300-151 151 Worker's Comp Insurance Prem 1,127 1,150 1,210 1,280 960 1,394 114 8.91% Total Personal Services 232,329 251,211 251,296 278,850 201,144 305,341 26,491 9.50% Supplies & Maintenance 101-41300-208 208 Books & Periodicals 286 286 44 300 136 300 0 0.00% Total Supplies & Maintenance 286 286 44 300 136 300 0 0.00% Professional Services 101-41300-319 319 Professional Services 6,385 5,485 5,245 6,000 3,460 6,000 0 0.00% Total Professional Serivices 6,385 5,485 5,245 6,000 3,460 6,000 0 0.00% Total Other Expenses 2014 Actual 4,850 420 1,350 2,866 679 3,044 13,209 City of Orono Other Expenses 101-41300-331 331 Travel Expenses 101-41300-340 340 General Advertising 101-41300-433 433 Memberships 101-41300-437 437 Training & Development 101-41300-439 439 Meeting Expenses 101-41300-489 489 Other Miscellaneous Charges Total Other Expenses 2014 Actual 4,850 420 1,350 2,866 679 3,044 13,209 City of Orono 2018 Line Item Budget Administration cont. % 41300 Y -T -D 2015 2016 Actual Actual 4,623 3,600 0 0 1,396 1,338 2,162 4,338 1,246 553 2,860 2,394 0 12,286 12,223 12,000 4,085 12,000 0 0.00% Administration Total 252,208 269,268 268,808 297,150 208,825 323,641 26,491 8.92% Dollar % 2017 Y -T -D 2018 Increase Increase Budget Sep 30, 2017 Draft Budget Decrease Decrease 4,000 1,422 4,000 0 0.00% 0 0 0 0 N/A 1,000 40 1,000 0 0.00% 3,500 2,030 3,500 0 0.00% 500 421 500 0 0.00% 3,000 172 3,000 0 0.00% 12,000 4,085 12,000 0 0.00% Administration Total 252,208 269,268 268,808 297,150 208,825 323,641 26,491 8.92% City of Orono 2018 Line Item Budget Elections 41410 Total Other Expenses 2,735 316 2,266 0 0 5,600 5,600 N/A Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase 316 18,725 Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Personal Services 101-41410-102 102 Full -Time Employees Overtime 2,834 0 0 1,000 0 1,000 0 0.00% 101-41410-104 104 Temporary Employees Regular 10,011 0 12,330 0 0 16,000 16,000 N/A 101-41410-121 121 PERA 200 0 0 80 0 75 (5) -6.25% 101-41410-122 122 FICA 194 0 84 80 0 77 3 -3.75% Total Personal Services 13,239 0 12,414 1,160 0 17,152 15,992 1378.62% Supplies & Maintenance 101-41410-208 208 Books & Periodicals 0 0 0 0 0 0 0 N/A 101-41410-221 221 Equipment Parts & Accessories 2,192 0 3,763 2,000 0 2,500 500 25.00% 101-41410-240 240 Small Tools and Minor Equip 0 0 281 0 0 300 300 N/A Total Supplies & Maintenance 2,192 0 4,044 2,000 0 2,800 800 40.00% Other Expenses 101-41410-319 319 Professional Services 1,050 0 0 0 0 1,100 1,100 N/A 101-41410-322 322 Postage 533 316 1,328 0 0 1,500 1,500 N/A 101-41410-331 331 Travel Expenses 87 0 89 0 0 100 100 N/A 101-41410-340 340 General Advertising 214 0 325 0 0 400 400 N/A 101-41410-412 412 Building Rentals 0 0 0 0 0 0 0 N/A 101-41410-415 415 Other Equipment Rentals 0 0 0 0 0 0 0 N/A 101-41410-437 437 Training & Development 0 0 0 0 0 1,000 1,000 N/A 101-41410-439 439 Meeting Expenses 523 0 36 0 0 1,000 1,000 N/A 101-41410-489 489 Other Miscellaneous Charges 327 0 488 0 0 500 500 N/A Total Other Expenses 2,735 316 2,266 0 0 5,600 5,600 N/A Elections Total 18,165 316 18,725 3,160 0 25,552 22,392 708.61% 101-41550-302 City of Orono 2018 Line Item Budget Assessing 41550 2014 2015 2016 Actual Actual Actual Assessing Services 302 Assessing Services 153,107 166,074 Total Assessing Service 153,107 166,074 Assessing Total 86,000 Dollar % 2017 Y -T -D 2018 Increase Increase Budget Sep 30, 2017 Draft Budget Decrease Decrease 180,000 0 182,000 2,000 1.11% 86,000 180,000 0 182,000 2,000 1.11% 153,107 166,074 86,000 180,000 0 182,000 2,000 1.11% City of Orono 2018 Line Item Budget Finance Department 41500 Supplies & Maintenance 1,347 3,448 1,540 767 5,400 3,860 250.65% Dollar % 0 0 0 2014 2015 2016 2017 Y -T -D 2018 Increase Increase 0 0 0 Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Personal Services 101-41500-301 301 Auditing and Acct'g Services 0 0 0 0 0 0 101-41500-101 101 Full -Time Employees Regular 218,786 208,801 219,329 210,430 136,894 207,386 (3,044) -1.45% 101-41500-102 102 Full -Time Employees Overtime 0 0 0 200 515 200 0 0.00% 101-41500-103 103 Part -Time Employees 21,397 21,368 19,497 22,520 14,057 23,953 1,433 6.36% 101-41500-104 104 Temporary Employees Regular 0 0 0 0 0 0 0 N/A 101-41500-121 121 PERA 17,114 17,271 17,225 17,470 11,278 17,350 (120) -0.69% 101-41500-122 122 FICA 17,278 16,647 16,790 17,820 11,194 17,697 (123) -0.69% 101-41500-135 135 City Benefit Contribution 34,166 41,207 38,337 52,080 28,788 53,862 1,782 3.42% 101-41500-151 151 Worker's Comp Insurance Prem 1,460 1,250 1,330 1,610 1,208 1,597 (13) -0.81% Total Personal Services 310,201 306,544 312,508 322,130 203,935 322,045 (85) -0.03% Supplies & Maintenance 1,347 3,448 1,540 767 5,400 3,860 250.65% 101-41500-208 208 Books & Periodicals 0 0 0 0 0 0 0 N/A Total Supplies & Maintenance 0 0 0 0 0 0 0 N/A Professional Services 3,775 1.17% 101-41500-301 301 Auditing and Acct'g Services 0 0 0 0 0 0 0 N/A Total Professional Services 0 0 0 0 0 0 0 N/A Other Expenses 101-41500-331 331 Travel Expenses 39 190 0 200 112 1,500 1,300 650.00% 101-41500-433 433 Memberships 325 325 325 340 330 400 60 17.65% 101-41500-437 437 Training & Development 490 833 3,123 1,000 325 3,500 2,500 250.00% Total Other Expenses 854 1,347 3,448 1,540 767 5,400 3,860 250.65% Finance Total 311,056 307,892 315,955 323,670 204,702 327,445 3,775 1.17% City of Orono 2018 Line Item Budget Law/Legal Services 41600 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Total Professional Services 98,493 96,581 112,918 104,000 76,469 112,000 8,000 7.69% Law/Legal Services Total 98,493 96,581 112,918 104,000 76,469 112,000 8,000 7.69% Professional Services 101-41600-305 305 Legal -Retainer 0 0 0 0 0 0 0 N/A 101-41600-306 306 Legal -Prosecution 37,549 38,500 42,478 40,000 20,278 40,000 0 0.00% 101-41600-307 307 Legal -Consulting 47,869 46,988 51,793 50,000 50,442 60,000 10,000 20.00% 101-41600-308 308 Code Enforcement 4,789 2,054 1,999 4,000 1,487 2,000 (2,000) -50.00% 101-41600-309 309 Jail Charges 8,285 9,040 16,648 10,000 4,262 10,000 0 0.00% Total Professional Services 98,493 96,581 112,918 104,000 76,469 112,000 8,000 7.69% Law/Legal Services Total 98,493 96,581 112,918 104,000 76,469 112,000 8,000 7.69% City of Orono 2018 Line Item Budget Central Services 41900 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Supplies & Maintenance 101-41900-201 201 Office supplies 13,889 13,130 11,685 14,000 5,490 12,000 (2,000) -14.29% 101-41900-221 221 Equipment Parts & Accessories 483 3,838 970 3,000 3,758 3,000 0 0.00% 101-41900-223 223 Bldg/Grounds Maint. Supplies 4,311 3,357 2,520 3,500 2,873 3,500 0 0.00% 101-41900-401 401 Repairs/Maint-Office Equip 18,870 15,249 9,949 16,000 4,120 10,000 (6,000) -37.50% 101-41900-403 403 Repairs/Maint-Misc. Equip 469 570 3,302 700 5,164 3,000 2,300 328.57% 101-41900-404 404 Repairs/Maint-Bldgs/Grounds 15,978 23,870 20,699 20,000 37,016 20,500 500 2.50% 101-41900-407 407 Janitorial Services 18,584 18,557 17,171 19,000 11,484 19,000 0 0.00% 101-41900-416 416 Software Licensing 4,015 10,941 24,385 20,000 20,885 22,000 2,000 10.00% Total Supplies & Maintenance 76,599 89,511 90,681 96,200 90,791 93,000 (3,200) -3.33% Professional Services 101-41900-301 301 Auditing and Acct'g Services 20,000 20,000 20,000 20,000 19,160 20,000 0 0.00% 101-41900-311 311 Data Processing Communication 0 0 0 0 0 0 0 N/A 101-41900-319 319 Professional Services 10,628 11,690 26,501 18,000 11,500 18,000 0 0.00% 101-41900-370 370 Insurance Agent of Record 0 0 0 0 0 0 0 N/A Total Professional Services 30,628 31,690 46,501 38,000 30,659 38,000 0 0.00% Insurances 101-41900-361 361 General Liability Ins 10,000 10,000 10,000 10,000 7,500 10,000 0 0.00% 101-41900-362 362 Umbrella Liability Ins 5,000 5,000 5,000 5,000 3,750 5,000 0 0.00% 101-41900-363 363 Bonds Insurance 800 200 200 200 150 200 0 0.00% 101-41900-365 365 Boiler & Machinery Ins 2,000 1,300 1,300 1,300 975 1,300 0 0.00% 101-41900-366 366 Property Insurance 5,000 5,000 5,000 5,000 3,750 5,000 0 0.00% 101-41900-367 367 Equipment Floaters Ins 2,400 1,300 1,300 1,300 975 1,300 0 0.00% 101-41900-368 368 Automotive Insurance 5,000 7,400 7,400 7,400 5,550 7,400 0 0.00% Total Insurances 30,200 30,200 30,200 30,200 22,650 30,200 0 0.00% City of Orono 2018 Line Item Budget Central Services cont. 41900 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Other Expenses 101-41900-312 312 Bank Fees 3,856 4,408 6,181 4,500 2,109 4,000 (500) -11.11% 101-41900-321 321 Telephone 7,378 8,331 11,343 10,000 6,589 10,000 0 0.00% 101-41900-322 322 Postage 10,697 10,739 10,412 11,000 8,782 11,000 0 0.00% 101-41900-329 329 Internet/Other Communications 5,315 3,863 6,873 8,000 4,947 6,000 (2,000) -25.00% 101-41900-352 352 Printing & Publishing 13,246 15,182 15,373 15,000 18,407 15,000 0 0.00% 101-41900-381 381 Gas & Electric 31,747 25,621 29,757 29,000 17,742 29,100 100 0.34% 101-41900-382 382 Water Utilities 2,134 3,046 4,111 3,000 2,363 2,000 (1,000) -33.33% 101-41900-413 413 Office Equipment Rental 17,645 17,045 16,685 20,000 14,360 20,000 0 0.00% 101-41900-440 440 Special Equipment Replacement 0 0 11 0 0 0 0 N/A 101-41900-489 489 Other Miscellaneous Charges 2,248 919 307 1,000 346 500 (500) -50.00% Total Other Expenses 94,267 89,154 101,054 101,500 75,644 97,600 (3,900) -3.84% Capital Outlay 101-41900-512 512 Spec Assmts on Land & Int 0 0 0 0 0 0 0 N/A 101-41900-750 750 Interest on Special Assmnts 0 0 0 0 0 0 0 N/A Total Capital Outlay 0 0 0 0 0 0 0 N/A Central Services Total 231,693 240,555 268,437 265,900 219,745 258,800 (7,100) -2.67% City of Orono 2018 Line Item Budget Human Services 41800 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Other Expenses 101-41800-490 490 Contributions to Civic Org's 9,500 11,997 12,426 12,400 0 12,400 0 0.00% Total Other Expenses 9,500 11,997 12,426 12,400 0 12,400 0 0.00% Human Services Total 9.500 11.997 12.426 12.400 0 12,400 0 0.00% City of Orono 2018 Line Item Budget Police Department 42110 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Total Personal Services 3,090,121 3,120,780 3,203,183 3,446,070 2,120,868 3,580,792 134,722 3.91% Personal Services 101-42110-201 201 Office supplies 101-42110-208 208 Books & Periodicals 101-42110-212 212 101-42110-101 101 Full -Time Employees Regular 2,247,403 2,226,744 2,291,675 2,408,910 1,496,553 2,520,908 111,998 4.65% 101-42110-102 102 Full -Time Employees Overtime 22,192 18,608 21,890 50,000 11,679 50,000 0 0.00% 101-42110-103 103 Part -Time Employees 84,937 98,356 71,090 54,330 36,936 54,333 3 0.01% 101-42110-104 104 Temporary Employees Regular 0 423 0 0 0 0 0 N/A 101-42110-121 121 PERA 332,179 351,635 362,096 374,280 232,216 391,520 17,240 4.61% 101-42110-122 122 FICA 44,098 44,327 44,316 47,820 29,308 50,086 2,266 4.74% 101-42110-135 135 City Benefit Contribution 290,986 315,013 338,372 401,580 232,314 399,945 (1,635) -0.41% 101-42110-142 142 Unemployment Benefit Payments 0 404 2,914 0 0 0 0 N/A 101-42110-151 151 Worker's Comp Insurance Prem 68,325 65,270 70,830 109,150 81,863 114,000 4,850 4.44% Total Personal Services 3,090,121 3,120,780 3,203,183 3,446,070 2,120,868 3,580,792 134,722 3.91% 12,544 Supplies & Maintenance 101-42110-201 201 Office supplies 101-42110-208 208 Books & Periodicals 101-42110-212 212 Motor Fuels & Lubricants 101-42110-221 221 Equipment Parts & Accessories 101-42110-223 223 Bldg/Grounds Maint. Supplies 101-42110-226 226 Clothing & personal equipment 101-42110-228 228 Training Supplies 101-42110-229 229 Explorers Program expenses 101-42110-240 240 Small Tools and Minor Equip 101-42110-401 401 Repairs/Maint-Office Equip 101-42110-402 402 Repairs/Maint-Auto Equip 101-42110-403 403 Repairs/Maint-Misc. Equip 101-42110-404 404 Repairs/Maint-Bldgs/Grounds 101-42110-407 407 Janitorial Services 101-42110-416 416 Software Licensing 12,544 6,835 7,351 12,000 1,700 8,000 (4,000) -33.33% 0 0 0 1,000 324 1,000 0 0.00% 91,933 48,008 44,913 115,000 51,916 100,000 (15,000) -13.04% 4,581 6,690 4,657 6,000 4,228 6,000 0 0.00% 230 911 393 1,300 166 1,300 0 0.00% 25,112 27,738 31,783 25,000 17,349 27,000 2,000 8.00% 8,916 18,512 15,951 16,000 1,822 16,000 0 0.00% 981 3,456 412 4,000 2,390 4,000 0 0.00% 1,435 2,642 1,839 6,000 2,082 5,000 (1,000) -16.67% 15,206 7,601 6,228 5,000 3,832 5,000 0 0.00% 50,009 35,045 35,529 50,000 21,825 45,000 (5,000) -10.00% 6,437 4,840 4,597 8,000 4,571 8,000 0 0.00% 3,120 7,678 7,219 6,500 2,262 6,500 0 0.00% 13,457 12,918 12,434 15,000 8,316 15,000 0 0.00% 1,338 9,987 13,651 11,500 8,782 13,500 2,000 17.39% Total Supplies & Maintenance 235,300 192,860 186,955 282,300 131,564 261,300 (21,000) -7.44% City of Orono 2018 Line Item Budget Police Department cont 42110 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Professional Services 101-42110-304 304 Engineering -Consulting 0 0 0 0 0 0 0 N/A 101-42110-307 307 Legal -Consulting 6,372 3,736 7,301 8,000 4,417 8,000 0 0.00% 101-42110-310 310 LOGIS-Applications 61,104 64,164 73,184 90,310 52,754 106,641 16,331 18.08% 101-42110-311 311 Data Processing Communication 3,909 4,115 4,947 6,000 3,848 6,000 0 0.00% 101-42110-317 317 Animal Care 85 85 424 1,000 110 500 (500) -50.00% 101-42110-319 319 Professional Services 12,479 12,091 12,596 14,500 10,318 14,500 0 0.00% 101-42110-370 370 Insurance Agent of Record 0 0 0 0 0 0 0 N/A Total Professional Services 83,949 84,190 98,451 119,810 71,446 135,641 15,831 13.21% Insurances 101-42110-361 361 General Liability Ins 25,000 35,000 35,000 35,000 26,250 35,000 0 0.00% 101-42110-362 362 Umbrella Liability Ins 9,100 10,000 10,000 10,000 7,500 10,000 0 0.00% 101-42110-366 366 Property Insurance 3,300 1,000 1,000 1,000 750 1,000 0 0.00% 101-42110-367 367 Equipment Floaters Ins 500 0 0 0 0 0 0 N/A 101-42110-368 368 Automotive Insurance 6,600 9,000 9,000 9,000 6,750 9,000 0 0.00% 101-42110-379 379 Insurance Deductibles 0 0 0 0 0 0 0 N/A Total Insurances 44,500 55,000 55,000 55,000 41,250 55,000 0 0.00% City of Orono 2018 Line Item Budget Police Department cont 42110 Total Other Expenses 110,517 110,434 122,635 129,580 67,813 135,880 6,300 4.86% Capital Outlay Dollar % 550 Automotive Equipment 141,988 149,338 2014 2015 2016 2017 Y -T -D 2018 Increase Increase 0 0 0 Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease 6,176 Other Expenses 7,000 210 3,000 (4,000) -57.14% 101-42110-575 575 IT Hardware & Applications 11,430 101-42110-321 321 Telephone 23,147 19,166 21,229 23,230 10,569 23,230 0 0.00% 101-42110-322 322 Postage 223 114 99 1,200 114 1,200 0 0.00% 101-42110-329 329 Internet/Other Communications 5,612 3,598 5,893 6,300 3,760 6,800 500 7.94% 101-42110-331 331 Travel Expenses 89 28 580 250 0 250 0 0.00% 101-42110-340 340 General Advertising 132 55 290 0 0 0 0 N/A 101-42110-352 352 Printing & Publishing 1,692 1,972 2,220 1,800 494 1,800 0 0.00% 101-42110-381 381 Gas & Electric 14,125 24,965 18,100 20,000 10,918 20,000 0 0.00% 101-42110-382 382 Water Utilities 781 1,634 1,405 1,200 0 1,200 0 0.00% 101-42110-413 413 Office Equipment Rental 2,578 4,106 4,133 3,300 2,967 3,600 300 9.09% 101-42110-414 414 EDP/Communications Equip Rent 23,782 23,443 23,211 20,000 13,199 23,000 3,000 15.00% 101-42110-433 433 Memberships 2,110 2,770 3,000 5,500 2,680 5,000 (500) -9.09% 101-42110-436 436 Towing Charges 53 147 157 0 0 0 0 N/A 101-42110-437 437 Training & Development 32,676 20,356 30,254 35,000 21,020 38,000 3,000 8.57% 101-42110-439 439 Meeting Expenses 1,890 2,142 2,395 2,500 1,326 2,500 0 0.00% 101-42110-440 440 Special Equipment Replacement 228 3,668 5,164 5,000 0 5,000 0 0.00% 101-42110-441 441 Licenses & Taxes 1,172 2,040 3,282 1,300 199 1,300 0 0.00% 101-42110-489 489 Other Miscellaneous Charges 226 232 1,222 3,000 567 3,000 0 0.00% Total Other Expenses 110,517 110,434 122,635 129,580 67,813 135,880 6,300 4.86% Capital Outlay 101-42110-550 550 Automotive Equipment 141,988 149,338 135,874 153,000 131,648 156,000 3,000 1.96% 101-42110-560 560 Furniture and Fixtures 0 0 0 0 0 0 0 N/A 101-42110-570 570 Office Equip and Furnishings 7,500 6,176 0 7,000 210 3,000 (4,000) -57.14% 101-42110-575 575 IT Hardware & Applications 11,430 8,951 5,378 23,000 390 20,000 (3,000) -13.04% 101-42110-580 580 Other Equipment 0 9,583 30,038 21,000 18,253 21,000 0 0.00% Total Capital Outlay 160,919 174,048 171,290 204,000 150,501 200,000 (4,000) -1.96% Police Total 3,725,306 3,737,312 3,837,514 4,236,760 2,583,442 4,368,613 131,853 3.11% Professional Services 101-42260-318 318 Fire Services 101-42260-319 319 Professional Services Total Professional Services City of Orono 2018 Line Item Budget Fire Protection Services 42260 2014 2015 Actual Actual 2016 2017 Actual Budget Dollar % Y -T -D 2018 Increase Increase Sep 30, 2017 Draft Budget Decrease Decrease 379,581 383,856 393,476 397,000 400,547 390,000 (7,000) -1.76% 0 0 0 0 0 0 0 N/A 379,581 383,856 393,476 397,000 400,547 390,000 (7,000) -1.76% Fire Protection Services Total 379,581 383,856 393,476 397,000 400,547 390,000 (7,000) -1.76% City of Orono 2018 Line Item Budget Building & Zoning 42400 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Total Personal Services 506,287 548,032 576,521 581,420 391,685 571,821 (9,599) -1.65% Personal Services 101-42400-101 101 Full -Time Employees Regular 385,500 428,200 452,306 438,290 310,465 428,441 (9,849) -2.25% 101-42400-102 102 Full -Time Employees Overtime 65 115 379 200 35 200 0 0.00% 101-42400-103 103 Part -Time Employees 12,153 0 0 0 0 0 0 N/A 101-42400-104 104 Temporary Employees Regular 0 0 0 0 0 0 0 N/A 101-42400-121 121 PERA 28,255 31,784 33,690 32,890 20,970 32,148 (742) -2.26% 101-42400-122 122 FICA 30,509 33,318 34,579 33,540 21,649 32,791 (749) -2.23% 101-42400-135 135 City Benefit Contribution 47,170 52,105 52,947 74,040 36,720 75,822 1,782 2.41% 101-42400-142 142 Unemployment Benefit Payments 0 0 0 0 0 0 0 N/A 101-42400-151 151 Worker's Comp Insurance Prem 2,636 2,510 2,620 2,460 1,845 2,419 (41) -1.67% Total Personal Services 506,287 548,032 576,521 581,420 391,685 571,821 (9,599) -1.65% Total Supplies & Maintenance 593 2,587 214 6,200 2,669 2,000 (4,200) -67.74% Supplies & Maintenance 101-42400-208 208 Books & Periodicals 0 262 142 500 0 500 0 0.00% 101-42400-212 212 Motor Fuels & Lubricants 500 1,876 0 1,500 0 1,500 0 0.00% 101-42400-221 221 Equipment Parts & Accessories 50 449 22 0 2,656 0 0 N/A 101-42400-226 226 Clothing & personal equipment 0 0 50 0 0 0 0 N/A 101-42400-240 240 Small Tools and Minor Equip 0 0 0 3,200 13 0 (3,200) -100.00% 101-42400-402 402 Repairs/Maint-Auto Equip 43 0 0 1,000 0 0 (1,000) -100.00% 101-42400-403 403 Repairs/Maint-Misc. Equip 0 0 0 0 0 0 0 N/A Total Supplies & Maintenance 593 2,587 214 6,200 2,669 2,000 (4,200) -67.74% Total Professional Services 109,765 116,315 113,104 161,000 65,565 138,500 (22,500) -13.98% City of Orono 2018 Line Item Budget Building & Zoning cont. 42400 Professional Services 101-42400-304 304 Engineering -Consulting 4,339 104 0 12,500 1,606 7,500 (5,000) -40.00% 101-42400-307 307 Legal -Consulting 23,600 23,886 24,864 16,000 12,214 16,000 0 0.00% 101-42400-310 310 Inspection Services 71,620 89,226 85,065 100,000 44,825 90,000 (10,000) -10.00% 10142400-312 12 Bank Fees 0 0 0 0 0 5,000 5,000 N/A 101-42400-319 319 Professional Services 10,206 3,100 3,175 32,500 6,920 20,000 (12,500) -38.46% Total Professional Services 109,765 116,315 113,104 161,000 65,565 138,500 (22,500) -13.98% City of Orono 2018 Line Item Budget Building & Zoning cont. 42400 Total Other Expenses 4,802 4,000 3,526 13,850 1,693 27,390 13,540 97.76% Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase 670,933 693,366 Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Other Expenses 101-42400-331 331 Travel Expenses 1,900 402 468 1,500 154 2,250 750 50.00% 101-42400-340 340 General Advertising 25 0 0 0 378 1,000 1,000 N/A 101-42400-415 415 Other Equipment Rentals 0 0 0 0 0 0 0 N/A 101-42400-416 416 Software Licensing 0 0 0 0 300 15,600 15,600 N/A 101-42400-433 433 Memberships 475 1,330 875 800 675 1,200 400 50.00% 101-42400-437 437 Training & Development 1,744 1,386 2,013 2,000 0 2,740 740 37.00% 101-42400-439 439 Meeting Expenses 626 881 139 9,450 185 4,500 (4,950) -52.38% 101-42400-441 441 Licenses & Taxes 32 0 32 100 0 100 0 0.00% Total Other Expenses 4,802 4,000 3,526 13,850 1,693 27,390 13,540 97.76% Building & Zoning Total 621,447 670,933 693,366 762,470 461,612 739,711 (22,759) -2.98% City of Orono 2018 Line Item Budget Engineering 43170 Engineering Total 14,178 17,080 9,893 20,000 33,335 15,000 (5,000) -25.00% Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Professional Services 101-43170-303 303 Engineering -Retainer 0 0 0 0 0 0 0 N/A 101-43170-304 304 Engineering -Consulting 14,178 17,080 9,893 20,000 33,335 15,000 (5,000) -25.00% Total Professional Services 14,178 17,080 9,893 20,000 33,335 15,000 (5,000) -25.00% Engineering Total 14,178 17,080 9,893 20,000 33,335 15,000 (5,000) -25.00% City of Orono 2018 Line Item Budget Public Works Department 43000 Supplies & Maintenance Dollar % 208 Books & Periodicals 159 2014 2015 2016 2017 Y -T -D 2018 Increase Increase 212 Motor Fuels & Lubricants 39,954 Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease 221 Personal Services 15,606 16,882 10,644 16,000 10,488 16,000 0 0.00% 101-43000-101 101 Full -Time Employees Regular 214,657 200,530 192,098 215,250 132,889 220,971 5,721 2.66% 101-43000-102 102 Full -Time Employees Overtime 11,067 6,008 11,228 11,000 6,319 11,000 0 0.00% 101-43000-121 121 PERA 14,446 15,135 14,496 16,970 10,403 17,398 428 2.52% 101-43000-122 122 FICA 15,439 15,143 14,195 17,310 10,418 17,746 436 2.52% 101-43000-135 135 City Benefit Contribution 29,378 39,633 37,622 52,170 32,010 55,731 3,561 6.83% 101-43000-142 142 Unemployment Benefit Payments 0 0 0 0 0 0 0 N/A 101-43000-151 151 Worker's Comp Insurance Prem 14,926 13,730 12,680 18,800 14,100 19,296 496 2.64% 101-43000-408 408 Total Personal Services 299,913 290,179 282,319 331,500 206,140 342,142 10,642 3.21% Supplies & Maintenance 101-43000-208 208 Books & Periodicals 159 169 169 170 0 170 0 0.00% 101-43000-212 212 Motor Fuels & Lubricants 39,954 14,504 31,663 40,000 2,058 35,000 (5,000) -12.50% 101-43000-221 221 Equipment Parts & Accessories 15,606 16,882 10,644 16,000 10,488 16,000 0 0.00% 101-43000-222 222 Vehicle Equipment & Parts 7,828 5,286 4,433 8,000 4,217 8,000 0 0.00% 101-43000-224 224 Street Maint. Materials/Supply 33,496 47,419 53,524 44,525 22,740 48,000 3,475 7.80% 101-43000-226 226 Clothing & personal equipment 2,527 4,109 3,915 3,500 3,284 4,000 500 14.29% 101-43000-240 240 Small Tools and Minor Equip 978 1,377 2,708 1,000 2,611 2,000 1,000 100.00% 101-43000-402 402 Repairs/Maint-Auto Equip 7,059 11,185 11,350 10,000 11,410 10,000 0 0.00% 101-43000-403 403 Repairs/Maint-Misc. Equip 2,594 5,855 14,780 3,000 12,268 10,000 7,000 233.33% 101-43000-404 404 Repairs/Maint-Bldgs/Grounds 708 1,982 10,635 0 490 4,500 4,500 N/A 101-43000-408 408 Contracted Street Maint. 14,280 63,927 10,779 7,500 14,496 8,000 500 6.67% Total Supplies & Maintenance 125,190 172,695 154,600 133,695 84,060 145,670 11,975 8.96% Professional Services 101-43000-304 304 PW Engineering -Consulting 0 641 0 0 0 0 0 N/A 101-43000-319 319 Professional Services 0 0 2,220 0 2,237 0 0 N/A Total Professional Services 0 641 2,220 0 2,237 0 0 N/A City of Orono 2018 Line Item Budget Public Works Department cont 43000 Public Works Total 454,966 496,239 475,551 499,825 315,622 525,857 26,032 5.21% Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Other Expenses 101-43000-331 331 Travel Expenses 63 352 0 0 169 175 175 N/A 101-43000-381 381 Gas & Electric 3,397 3,027 4,686 4,880 1,068 4,880 0 0.00% 101-43000-386 386 Street Lighting 22,790 24,612 26,064 25,000 15,591 25,000 0 0.00% 101-43000-414 414 EDP/Communications Equip Rent 0 0 775 0 2,431 750 750 N/A 101-43000-415 415 Other Equipment Rentals 409 254 1,309 960 2,789 960 0 0.00% 101-43000-416 416 Software Licensing 0 0 0 0 0 2,000 2,000 N/A 101-43000-433 433 Memberships 618 284 180 0 0 250 250 N/A 101-43000-437 437 Training & Development 1,798 3,498 2,867 3,500 455 3,500 0 0.00% 101-43000-441 441 Licenses & Taxes 747 50 280 250 44 250 0 0.00% 101-43000-489 489 Other Miscellaneous Charges 40 647 252 40 639 280 240 600.00% Total Other Expenses 29,863 32,724 36,413 34,630 23,186 38,045 3,415 9.86% Public Works Total 454,966 496,239 475,551 499,825 315,622 525,857 26,032 5.21% City of Orono 2018 Line Item Budget Parks 45200 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Total Personal Services 21,933 36,530 36,067 39,600 25,464 84,346 44,746 112.99% Personal Services 101-45200-101 101 Full -Time Employees Regular 16,589 21,368 19,220 20,270 13,019 49,860 29,590 145.98% 101-45200-102 102 Full -Time Employees Overtime 202 0 231 0 211 0 0 N/A 101-45200-103 103 Part -Time Employees 0 0 10,023 0 6,408 0 0 N/A 101-45200-104 104 Temporary Employees Regular 0 8,713 0 10,000 0 10,000 0 0.00% 101-45200-121 121 PERA 1,233 1,420 1,419 1,520 992 3,739 2,219 145.99% 101-45200-122 122 FICA 1,275 1,589 1,593 2,320 1,123 4,579 2,259 97.37% 101-45200-135 135 City Benefit Contribution 1,825 2,701 2,091 3,600 2,294 11,574 7,974 221.50% 101-45200-151 151 Worker's Comp Insurance Prem 809 740 1,490 1,890 1,418 4,594 2,704 143.07% Total Personal Services 21,933 36,530 36,067 39,600 25,464 84,346 44,746 112.99% Total Professional Services 405 9,645 8,699 1,140 6,312 1,140 0 0.00% Supplies & Maintenance 101-45200-212 212 Motor Fuels & Lubricants 0 0 19 0 0 0 0 N/A 101-45200-221 221 Equipment Parts & Accessories 2,247 1,629 908 0 959 500 500 N/A 101-45200-223 223 Bldg/Grounds Maint. Supplies 3,222 3,163 9,875 7,600 8,771 7,600 0 0.00% 101-45200-225 225 Misc Park Supplies 0 6,573 7,309 10,000 1,411 15,000 5,000 50.00% 101-45200-402 402 Repairs/Maint-Auto Equip 0 0 20 0 570 200 200 N/A 101-45200-403 403 Repairs/Maint-Misc. Equip 176 0 3,744 0 779 1,000 1,000 N/A 101-45200-404 404 Repairs/Maint-Bldgs/Grounds 36,043 46,088 37,472 53,779 24,140 58,000 4,221 7.85% Total Supplies & Maintenance 41,688 57,453 59,349 71,379 36,629 82,300 10,921 15.30% Professional Services 101-45200-319 319 Professional Services 405 9,645 8,699 1,140 6,312 1,140 0 0.00% Total Professional Services 405 9,645 8,699 1,140 6,312 1,140 0 0.00% City of Orono 2018 Line Item Budget Parks cont. 45200 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Other Expenses 101-45200-331 331 Travel Expenses 0 0 0 0 0 0 0 N/A 101-45200-381 381 Gas & Electric 406 416 290 550 47 550 0 0.00% 101-45200-415 415 Other Equipment Rentals 3,242 4,750 5,249 3,500 3,076 3,500 0 0.00% 101-45200-416 416 Software Licensing 0 0 0 0 0 1,000 1,000 N/A 101-45200-439 439 Meeting Expenses 0 0 0 0 0 0 0 N/A 101-45200-441 441 Licenses & Taxes 290 580 0 300 290 300 0 0.00% 101-45200-489 489 Other Miscellaneous Charges 0 0 186 0 30 0 0 N/A 101-45200-490 490 Contributions to Civic Org's 2,478 0 0 0 0 0 0 N/A Total Other Expenses 6,416 5,746 5,725 4,350 3,443 5,350 1,000 22.99% Parks Total 70,442 109,375 109,840 116,469 71,849 173,136 56,667 48.65% City of Orono 2018 Line Item Budget Golf Course 45210 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease 34,219 Personal Services 101-45210-101 101 Full -Time Employees Regular 101-45210-103 103 Part -Time Employees 101-45210-104 104 Temporary Employees Regular 101-45210-121 121 PERA 101-45210-122 122 FICA 101-45210-135 135 City Benefit Contribution 101-45210-142 142 Unemployment Benefit Payments 101-45210-143 143 OPEB Expense 101-45210-151 151 Worker's Comp Insurance Prem City of Orono 2018 Line Item Budget Golf Course 45210 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease 34,219 31,809 31,811 32,450 21,628 29,337 (3,113) -9.59% 35,323 41,073 49,914 53,340 34,340 19,262 (34,078) -63.89% 2,095 960 880 0 660 15,000 15,000 N/A 408 0 0 0 821 2,200 2,200 N/A 3,156 3,042 3,171 6,560 2,843 4,865 (1,695) -25.84% 5,297 0 0 0 0 7,976 7,976 N/A 0 0 0 0 0 0 0 N/A 0 0 0 0 0 0 0 N/A 1,548 1,330 1,790 1,620 1,215 5,893 4,273 263.77% Total Personal Services 82,047 78,214 87,566 93,970 61,507 84,533 (9,437) -10.04% Total Supplies & Maintenance 30,643 29,006 30,372 26,730 29,291 31,160 4,430 16.57% Supplies & Maintenance 101-45210-201 201 Office supplies 215 416 239 300 191 330 30 10.00% 101-45210-212 212 Motor Fuels & Lubricants 4,763 2,745 2,716 5,000 0 3,500 (1,500) -30.00% 101-45210-221 221 Equipment Parts & Accessories 2,309 659 4,336 1,500 1,224 2,500 1,000 66.67% 101-45210-223 223 Bldg/Grounds Maint. Supplies 4,958 6,044 7,411 4,500 5,990 6,800 2,300 51.11% 101-45210-226 226 Clothing & personal equipment 0 0 152 180 150 180 0 0.00% 101-45210-240 240 Small Tools and Minor Equip 0 195 59 500 110 500 0 0.00% 101-45210-401 401 Repairs/Maint-Office Equip 0 53 165 0 0 100 100 N/A 101-45210-402 402 Repairs/Maint-Auto Equip 0 267 185 250 37 250 0 0.00% 101-45210-403 403 Repairs/Maint-Misc. Equip 1,365 2,170 4,352 2,500 10,931 3,000 500 20.00% 101-45210-404 404 Repairs/Maint-Bldgs/Grounds 17,033 16,458 10,758 12,000 10,658 14,000 2,000 16.67% Total Supplies & Maintenance 30,643 29,006 30,372 26,730 29,291 31,160 4,430 16.57% Total Insurances 13,393 13,393 12,883 14,020 10,515 13,070 (950) -6.78% City of Orono Insurances 101-45210-361 361 General Liability Ins 101-45210-362 362 Umbrella Liability Ins 101-45210-365 365 Boiler & Machinery Ins 101-45210-366 366 Property Insurance 101-45210-367 367 Equipment Floaters Ins 101-45210-368 368 Automotive Insurance 101-45210-369 369 Dram Shop Insurance Total Insurances 13,393 13,393 12,883 14,020 10,515 13,070 (950) -6.78% City of Orono 101-45210-312 Dollar 2018 Line Item Budget 2017 Y -T -D Golf Course cont. Increase Increase 45210 Sep 30, 2017 2014 2015 2016 Actual Actual Actual 7,500 7,500 7,500 1,500 1,500 1,500 300 300 300 2,300 2,300 2,300 300 300 300 370 370 370 1,123 1,123 613 Total Insurances 13,393 13,393 12,883 14,020 10,515 13,070 (950) -6.78% Other Expenses 101-45210-312 Dollar % 2017 Y -T -D 2018 Increase Increase Budget Sep 30, 2017 Draft Budget Decrease Decrease 8,000 6,000 7,500 (500) -6.25% 1,500 1,125 1,500 0 0.00% 350 263 300 (50) -14.29% 2,650 1,988 2,300 (350) -13.21% 350 263 300 (50) -14.29% 370 278 370 0 0.00% 800 600 800 0 0.00% Total Insurances 13,393 13,393 12,883 14,020 10,515 13,070 (950) -6.78% Total Other Expenses 2,315 Other Expenses 101-45210-312 312 Bank Fees 101-45210-319 319 Professional Services 101-45210-321 321 Telephone 101-45210-331 331 Travel Expenses 101-45210-340 340 General Advertising 101-45210-352 352 Printing & Publishing 101-45210-381 381 Gas & Electric 101-45210-415 415 Other Equipment Rentals 101-45210-433 433 Memberships 101-45210-437 437 Training & Development 101-45210-440 440 Special Equipment Replacement 101-45210-441 441 Licenses & Taxes 101-45210-489 489 Other Miscellaneous Charges Total Other Expenses 2,315 4,365 4,962 4,000 1,501 5,000 1,000 25.00% 0 500 0 0 0 0 0 N/A 2,188 2,952 3,485 2,500 1,758 3,300 800 32.00% 0 0 0 0 0 0 0 N/A 715 1,519 500 1,750 500 1,750 0 0.00% 58 0 379 0 793 736 736 N/A 7,874 8,025 8,152 8,500 4,633 8,500 0 0.00% 8,399 7,529 10,012 9,500 10,028 9,882 382 4.02% 0 150 270 300 120 300 0 0.00% 0 19 0 150 0 150 0 0.00% 0 0 0 0 250 0 0 N/A 522 675 535 550 294 550 0 0.00% 56 0 119 0 17 0 0 N/A 22,127 25,733 28,414 27,250 19,893 30,168 2,918 10.71% City of Orono 2018 Line Item Budget Golf Course cont. 45210 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Purchases for Resale 101-45210-090 090 PURCHASES FOR RESALE 0 (696) 0 0 0 0 0 N/A 101-45210-091 091 Beer For Resale 3,675 4,440 3,285 3,000 3,045 3,800 800 26.67% 101-45210-092 092 Soft Drinks For Resale 3,355 3,355 3,867 3,200 3,138 3,600 400 12.50% 101-45210-093 093 Concessions For Resale-Txbl 1,205 0 29 1,500 980 1,500 0 0.00% 101-45210-094 094 Concessions For Resale-NonTax 1,020 2,821 2,085 1,000 1,132 2,500 1,500 150.00% 101-45210-095 095 Pro Shop Items For Resale 3,450 3,187 1,846 2,000 1,340 2,500 500 25.00% 101-45210-099 099 Other For Resale 0 0 0 0 0 0 0 N/A Total Purchases for Resale 12,705 13,107 11,111 10,700 9,634 13,900 3,200 29.91% Golf Course Total 160,915 159,454 170,346 172,670 130,840 172,831 161 0.09% City of Orono 2018 Line Item Budget Special Services -Consulting & Police 43280 Total Professional Services 129,262 69,971 96,234 55,000 85,294 55,000 0 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease 113,402 Personal Services 0 0.00% 101-43280-102 102 Full -Time Employees Overtime 42,265 29,115 24,210 35,000 25,085 35,000 0 0.00% 101-43280-121 121 PERA 5,986 3,989 2,252 5,250 2,704 5,250 0 0.00% 101-43280-122 122 FICA 544 376 319 500 319 500 0 0.00% 101-43280-135 135 City Benefit Contribution 17 4 4 0 0 0 0 N/A Total Personal Services 48,813 33,485 26,784 40,750 28,108 40,750 0 0.00% Professional Services 101-43280-304 304 Engineering -Consulting 62,254 48,859 73,173 45,000 78,969 45,000 0 0.00% 101-43280-307 307 Legal -Consulting 25,959 21,112 23,061 10,000 6,326 10,000 0 0.00% 101-43280-319 319 Professional Services 41,049 0 0 0 0 0 0 N/A 101-43280-800 800 Special Projects, Contingency 0 0 0 0 0 0 0 N/A Total Professional Services 129,262 69,971 96,234 55,000 85,294 55,000 0 0.00% Special Services -Consulting & Police Total 178,075 103,456 123,018 95,750 113,402 95,750 0 0.00% City of Orono 2018 Line Item Budget Special Projects -Contingencies 43290 Dollar % 2014 2015 2016 2017 Y -T -D 2018 Increase Increase Actual Actual Actual Budget Sep 30, 2017 Draft Budget Decrease Decrease Personal Services 101-43290-101 101 Full -Time Employees Regular 0 0 0 0 0 0 0 N/A Total Personal Services 0 0 0 0 0 0 0 N/A Professional Services 101-43290-304 304 Engineering -Consulting 0 0 0 0 0 0 0 N/A 101-43290-319 319 Professional Services 0 0 0 0 0 0 0 N/A Total Professional Services 0 0 0 0 0 0 0 N/A Other Expenses 101-43290-489 489 Other Miscellaneous Charges 0 0 0 0 0 0 0 N/A Total Other Expenses 0 0 0 0 0 0 0 N/A Capital & Transfers 101-43290-510 510 Land 0 0 0 0 639 0 0 N/A 101-43290-720 720 Operating Transfers 506,548 679,000 0 375,000 0 380,000 5,000 1.33% Total Capital & Transfers 506,548 679,000 0 375,000 639 380,000 5,000 1.33% Contingency Items 101-43290-800 800 Special Projects, Contingency 45,001 24,500 8,004 40,990 23,297 0 (40,990) -100.00% Total Contingency Items 45,001 24,500 8,004 40,990 23,297 0 (40,990) -100.00% Special Projects -Contingencies Total 551,549 703,500 8,004 415,990 23,937 380,000 (35,990) -8.65% GENERAL FUND TOTAL 7,320,435 7,565,334 6,987,717 7,988,364 4,900,103 8,187,901 199,537 2.50% City of Orono 2018 Revenue Budget Summary Percentage 2016 Y -T -D 2017 2018 Increase Increase Revenue Source Actual Sep 30,2017 Budget Budget (Decrease) (Decrease) Current Ad Valorem Taxes 3,977,693 - 4,197,240 4,345,051 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 4,355,051 157,807 3.8% Beer & Liquor Licenses 6,670 - 7,000 7,000 - 0.0% Cigarette Licenses 125 750 400 400 0.0% Garbage Haulers Licenses 1,080 1,110 1,100 1,100 0.0% Other Business License/Permit 8,357 4,877 5,400 5,400 0.0% Dog Licenses 1,268 995 - - N/A Total Licenses 17,500 7,732 13,900 13,900 0.0% Building Permits 362,045 258,144 375,000 371,000 (4,000) -1.1% Zoning Permit 4,929 750 1,750 1,750 - 0.0% Mechanical/Septic/Other 67,909 43,842 50,000 55,000 5,000 10.0% Plumbing Permit 32,098 19,249 25,000 25,000 - 0.0% Total Permits 466,981 321,985 451,750 452,750 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 9,220 10,000 23,000 13,000 130.0% PERA State Aid 7,219 3,610 7,220 7,220 - 0.0% State Grant -other 15,553 7,381 10,000 10,000 - 0.0% Total Intergovernmental 248,270 20,210 227,220 240,220 13,000 5.7% Administrative Charges for Svc 85,300 51,750 80,000 80,000 - 0.0% General Taxable Sales/Service (4,526) 402 1,000 1,000 0.0% Assessments searches 380 150 300 300 0.0% Plan Check/Site Exam Fees 215,943 195,753 190,000 190,000 0.0% Cond Use-Variance-Dev Fees 47,775 36,960 40,000 10,000 (30,000) -75.0% Engineering & Legal Fees 89,805 52,478 40,000 40,000 0.0% Bldg Permits -mail in fees 1,535 575 700 700 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 12,835 - 10,000 N/A Total Gen Govt Service Charges 485,871 383,235 399,500 379,500 (20,000) -5.0% Coop Agreement -inspection 27,128 11,546 15,000 20,000 5,000 33.3% Coop Agreement -police 2,234,099 2,004,122 2,283,500 2,308,830 25,330 1.1% Police Special Services 84,156 46,741 75,000 80,000 5,000 6.7% False Alarm Fees 1,425 250 4,500 2,000 (2,500) -55.6% Police Reports 1,115 621 850 850 - 0.0% Police Reserve Receipts 350 - 500 300 (200) -40.0% Total Public Safety Service Charges 2,348,274 2,063,279 2,379,350 2,411,980 32,630 1.4% Other Fines - - - - - N/A Court Fines 78,705 44,956 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 44,956 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 1,800 1,500 1,000 (500) -33.3% Green Fees 108,275 109,210 90,000 110,000 Rental -Golf carts & Club 52,760 41,859 44,000 46,000 Beer Sales 7,616 8,469 7,000 8,000 Pop Sales 4,132 - - - Concessions -taxable 2,554 5,316 5,300 5,000 Golf Ball Sales 1,427 (11) - - Pro Shop -taxable 513 2,361 3,700 1,000 Pro Shop -nontaxable 1,093 168 - - 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 Sep 30,2017 Budget Budget (Decrease) (Decrease) 188,181 167,371 150,000 170,000 20,000 13.3% 24,332 2,262 3,000 3,000 - 0.0% 5,850 3,600 5,400 5,400 0.0% 1,470 - - - N/A 6,699 655 - 500 500 N/A 43,584 20,738 20,000 26,000 6,000 30.0% 12,510 2,100 4,000 4,000 - 0.0% 284,166 198,526 183,900 209,900 26,000 14.1% General Fund and Tax Levy Statistics Debt General Total General = Levy Service Fund Undesignated Surplus Levy Fund Year Levy Budget Fund Balance (Deficit) * Levy 2005 $ 5,132,950 52.14% $ 107,590 $ 2,990,470 2006 $ 5,544,740 46.72% $ 154,305 $ 3,282,710 2007 $ 5,584,240 52.94% $ 613,954 $ 3,365,520 2008 $ 6,034,650 53.36% $ 15,841 $ 3,705,790 2009 $ 6,163,850 56.00% $ 82,796 $ 3,857,431 2010 $ 5,928,210 54.60% $ (46,649) $ 3,889,710 2011 $ 5,785,630 64.00% $ 249,598 $ 3,932,260 2012 $ 5,785,630 60.00% $ (340,480) $ 3,932,260 2013 $ 7,348,630 50.00% $ 185,731 $ 3,946,260 2014 $ 7,333,630 58.00% $ 540,942 $ 3,946,260 2015 $ 7,579,870 55.85% $ 661,025 $ 4,016,500 2016 $ 7,708,570 56.52% $ 735,723 $ 4,016,500 2017 $ 7,988,364 253000 $ 5,205,230 $ 4,197,240 Debt Total = Levy Service PMP Total Levy rease Levy Levy Levy Increase Tax Rate - $ 471,200 $ - $ 3,461,670 - 16.25 9.77% $ 520,442 $ - $ 3,803,152 9.86% 15.31 2.52% $ 717,710 $ - $ 4,083,230 7.36% 14.26 10.11% $ 685,370 $ - $ 4,391,160 7.54% 13.58 4.09% $ 707,256 $ - $ 4,564,687 3.95% 13.18 0.84% $ 776,170 $ - $ 4,665,880 2.22% 13.68 1.09% $ 769,500 $ - $ 4,701,760 0.77% 14.99 0.00% $ 769,500 $ - $ 4,701,760 0.00% 16.28 0.36% $ 755,500 $ - $ 4,701,760 0.00% 17.67 0.00% $ 755,500 $ - $ 4,701,760 0.00% 17.39 1.78% $ 755,500 $ - $ 4,772,000 1.49% 17.39 0.00% $ 755,500 $ 183,000 $ 4,955,000 3.83% 17.33 4.50% $ 754,990 $ 253000 $ 5,205,230 5.05% 16.84