EXPENSES  660-0000-460-
									FY2006	FY2006	FY2007	FY2007
Account	Account	FY1999	FY2000	FY2001	FY2002	FY2003	FY2004	FY2005	Amended	Department	Department	Proposed
Number	Description	Actual	Actual	Actual	Actual	Actual	Actual	Actual	Budget	Estimate	Request	Budget
SALARY & WAGES
1110	Salaries - Regular - 11	287,207	266,356	282,139	315,599	311,985	327,080	370,008	396,740	396,740	427,524	427,524
1120	Salaries - Temporary	8,418	6,062	8,940	13,591	7,781	7,741	11,420	27,000	27,000	30,000	30,000
1130	Salaries - Overtime	7,797	13,545	8,509	17,085	11,292	13,659	14,167	11,000	11,000	11,250	11,250
TOTAL SALARY & WAGES		303,422	285,963	299,588	346,275	331,058	348,480	395,595	434,740	434,740	468,774	468,774
EMPLOYEE BENEFITS
1205	Health Insurance	25,782	28,309	30,026	33,262	39,582	45,388	51,898	60,446	60,446	60,838	62,410
1210	Dental Insurance	5,034	5,306	5,666	7,294	7,682	7,637	8,397	10,055	10,055	9,909	9,909
1215	Life Insurance	744	770	749	779	744	830	1,139	1,650	1,650	1,439	1,439
1220	Vision Insurance	2,460	2,409	2,581	2,713	2,751	2,722	3,018	3,279	3,279	3,279	3,279
1225	Disability Insurance	1,708	1,718	1,542	1,514	1,469	1,555	1,644	2,691	2,691	2,016	2,016
1230	Social Security	22,442	22,286	23,011	25,906	24,603	25,904	29,242	33,258	33,258	35,861	35,861
1235	LAGERS Retirement	29,870	30,260	29,090	28,334	24,344	25,647	31,430	37,104	37,104	43,877	43,877
1240	Deferred Compensation	3,505	2,750	2,148	3,269	3,833	3,876	4,661	7,935	7,935	8,550	8,550
1245	Fitness Program						-	-	-	-	500	-
1250	Unemployment Insurance						5,750	-
1255	Workers' Compensation	5,872	8,009	9,312	10,413	10,962	14,412	17,715	17,414	17,414	23,745	23,745
1265	Employee Asst Plan	-	191	214	225	214	225	242	253	253	286	286
TOTAL EMPLOYEE BENEFITS		97,417	102,008	104,339	113,709	116,184	133,946	149,386	174,085	174,085	190,300	191,372
SERVICES
2005	Little Blue	389,268	380,321	440,951	440,168	486,024	552,138	669,390	791,500	820,710	985,000	965,000
2011	Sludge Disposal	20,406	25,473	26,260	17,760	22,553	24,979	26,146	25,000	29,000	32,500	27,000
2015	Maintenance Agreement	600	1,883	2,093	1,583	2,552	1,690	1,643	3,000	3,000	7,100	7,100
2020	Plant Maintenance	26,907	17,727	32,420	29,939	20,624	25,013	20,608	28,000	28,000	30,000	28,000
2025	Sewer Line Maintenance	13,770	25,393	11,141	20,303	9,778	13,935	11,817	15,000	15,000	18,000	16,000
2030	Lift Station Maintenance	35,120	46,347	22,611	22,281	19,656	20,199	23,590	24,000	24,000	24,000	24,000
2035	Pump Maintenance	-	2,972	-					-	-	-	-
2050	Equipment In	5,807	7,049	3,714	7,230	2,458	1,768	2,574	4,000	4,000	4,000	3,500
2051	Equipment Out	1,500	2,834	2,223	2,193	2,570	3,343	14,478	7,000	7,000	7,000	6,500
2060	Vehicle In	9,018	9,225	8,185	8,001	5,593	11,072	11,549	9,000	10,000	10,000	10,000
2061	Vehicle Out	424	632	620	1,070	1,390	1,072	989	6,000	6,000	6,000	4,000
2080	Equipment Rental	111	496	672	1,820	979	2,846	1,099	1,500	500	1,500	1,500
3015	Programming	-	-	1,816	430	815	495	1,666	4,880	3,000	4,800	3,500
3020	Contractual	1,792	2,161	2,291	1,660	1,737	1,776	36,555	47,000	49,280	49,400	49,400
3025	Engineering				-	-	-	174,999	5,000	4,500	5,000	5,000
3030	Medical	-	178	392	1,070	425	526	529	900	90	900	900
3035	Legal/Collection	-	29,519	-					-	-	-	-
3105	Overhead Allocation	506,594	421,849	463,212	471,512	541,557	623,289	676,835	716,068	716,068	716,712	716,712
3230	Hazard Insurance	15,413	13,153	16,534	11,146	20,973	22,046	20,615	22,500	22,500	32,000	28,000
3235	Expense Allowance	1,842	1,466	1,880	1,172	2,227	1,613	1,086	2,100	100	2,100	1,800
3245	Collection Agency Fees	-	-	258	676	499	580	532	500	500	500	500
3405	Training	1,480	3,399	2,265	1,250	2,073	2,622	2,839	2,800	3,000	3,815	3,200
3425	Membership Dues	222	402	234	285	254	344	432	550	550	550	500
3505	Public Information											-
3515	Employment	-	886	69	389	157	281	87	180	76	180	180
3605	Printing	1,002	2,189	1,667	1,283	4,441	3,472	4,043	3,600	3,600	3,600	3,600
3705	Telephone	4,747	4,739	5,060	5,936	5,634	5,682	6,750	6,320	6,800	9,200	7,000
TOTAL SERVICES		########	########	########	########	########	1,320,780	1,710,851	1,726,398	1,757,274	1,953,857	1,912,892
SUPPLIES
4001	Lab Supplies	1,188	2,140	2,977	3,126	2,781	2,996	3,303	4,000	2,500	4,500	4,500
4005	Postage	8,761	10,896	7,561	9,628	11,580	16,685	16,418	12,500	12,500	12,500	12,500
4007	Vehicle Accessories	680	413	596	450	614	586	417	700	700	700	700
4008	Minor Supplies	3,941	2,529	5,027	3,664	2,876	3,094	3,077	6,000	6,000	6,000	4,500
4009	Clothing	2,873	2,698	4,262	3,799	3,176	3,590	4,554	4,600	4,600	4,600	4,600
4010	Chemicals	8,649	10,764	10,453	8,924	7,924	8,391	5,501	8,400	7,000	8,650	8,000
4011	Safety Equipment	608	787	1,228	1,209	1,325	2,237	1,828	1,700	1,700	1,700	1,700
4014	Office Supplies	906	1,063	2,066	1,378	1,882	1,616	1,569	1,700	1,700	3,300	2,000
4020	Rock	346	227	491	78	405	524	1,085	1,000	1,000	1,500	1,000
4045	Building Supplies	3,283	1,458	2,861	2,880	1,817	2,062	1,607	2,100	2,100	2,100	1,900
4050	Motor Fuels	8,193	8,177	10,843	9,271	11,694	11,417	16,201	15,500	20,700	28,000	21,000
4054	Publications	94	159	164	154	269	230	321	300	300	300	300
TOTAL SUPPLIES		39,522	41,311	48,529	44,560	46,343	53,428	55,881	58,500	60,800	73,850	62,700
OTHER EXPENSES
5510	Franchise Tax	162,330	166,600	170,765	196,391	197,120	205,520	220,500	231,435	231,435	252,056	252,056
5515	In Lieu of Tax	60,000	50,000	50,000	41,666	50,000	50,000	50,000	50,000	50,000	50,000	50,000
5520	Depreciation	683,439	699,234	776,782	788,397	621,885	620,913	624,889	621,000	621,000	625,000	625,000
5525	Amortization	22,675	22,020	22,020	22,020	22,020	22,020	22,020	22,675	22,020	22,020	22,020
5530	Bad Debt Expense	11,591	100	11,165	11,563	12,461	10,585	6,915	7,600	7,600	8,000	8,000
TOTAL OTHER EXPENSES		940,035	937,954	########	########	903,486	909,038	924,324	932,710	932,055	957,076	957,076
UTILITIES
6010	Gas	3,568	4,000	8,077	5,423	6,586	7,451	8,381	7,700	9,500	13,300	10,000
6020	Electricity	79,570	80,516	73,307	70,237	64,382	70,246	85,614	71,000	79,000	87,000	88,000
6030	Water Supply	4,112	6,761	3,634	3,662	3,111	2,941	2,773	3,500	3,500	3,500	2,900
6040	Garbage	2,243	1,869	2,322	2,914	2,200	2,200	2,200	2,200	2,200	2,200	2,100
TOTAL UTILITIES		89,494	93,146	87,340	82,235	76,279	82,838	98,968	84,400	94,200	106,000	103,000
TOTAL OPERATING EXPENSES		########	########	########	########	########	2,848,510	3,335,005	3,410,833	3,453,154	3,749,857	3,695,815
CAPITAL OUTLAY  660-0000-495-
7200	CIP Buildings	-	-	-	-	-			-	-	-	-
7200	Buildings										4,100	4,100
7300	CIP Improvements	429,598	125,142	116,831	23,100	128,512	12,691	-	489,280	485,000	400,000	300,000
7400	CIP Equipment	54,663	50,948	35,046	16,269	5,663	8,479	-	26,690	22,900	33,200	24,200
7500	CIP Vehicles	26,037	69,669	25,931			-	-	13,290	12,500	17,500	-
TOTAL CAPITAL OUTLAY		510,298	245,759	177,808	39,369	134,175	21,170	-	529,260	520,400	454,800	328,300
DEBT SERVICE
8020	Principal - Revenue Bonds	425,000	325,000	365,000	385,000	430,000	435,000	775,000	395,000	395,000	395,000	395,000
8021	Interest - Revenue Bonds	452,660	434,855	415,395	392,541	256,029	258,684	301,975	200,538	200,538	200,538	200,538
8022	Fiscal Fees	40,043	39,059	33,374	30,975	34,150	27,540	24,511	30,000	30,000	30,000	30,000
8023	Bond Issuance Cost	-	-	-	-	-			-	-	-	-
TOTAL DEBT SERVICE		917,703	798,914	813,769	808,516	720,179	721,223	1,101,486	625,538	625,538	625,538	625,538
TOTAL EXPENSES:
	BUDGETARY BASIS	########	########	########	########	########	3,590,904	4,436,491	4,565,631	4,599,092	4,830,195	4,649,653
	GAAP BASIS	########	########	########	########	########	3,134,734	3,661,491	3,641,371	3,683,692	3,980,395	3,926,353