EXPENSES  662-0000-470-
									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	213,659	235,816	235,826	268,365	261,858	272,464	314,881	386,010	358,699	440,970	440,970
1120	Salaries - Temporary	6,409	122	-		6,897	-	-	10,000	9,000	28,290	10,000
1130	Salaries - Overtime	13,280	15,443	16,155	18,227	12,790	20,370	13,408	23,500	14,000	24,630	20,000
TOTAL SALARY & WAGES		233,348	251,381	251,981	286,593	281,545	292,834	328,289	419,510	381,699	493,889	470,970
EMPLOYEE BENEFITS
1205	Health Insurance	18,651	26,789	23,191	26,411	30,946	40,711	52,403	65,765	62,288	70,025	71,760
1210	Dental Insurance	3,381	3,858	3,679	5,540	5,651	6,310	7,838	9,610	8,238	9,780	9,780
1215	Life Insurance	550	665	612	655	638	773	1,049	1,650	1,331	1,484	1,484
1220	Vision Insurance	1,758	2,013	1,949	2,294	2,267	2,354	2,618	3,195	3,390	3,180	3,180
1225	Disability Insurance	1,258	1,505	1,349	1,286	1,259	1,338	1,409	2,703	2,460	2,045	2,025
1230	Social Security	17,219	18,780	20,231	21,691	21,223	21,936	24,486	32,092	29,200	36,383	36,029
1235	LAGERS Retirement	19,977	25,351	24,323	24,122	19,820	22,072	26,664	34,881	30,570	42,529	42,066
1240	Deferred Compensation	3,728	3,560	3,497	3,390	3,236	3,280	3,267	7,720	6,161	8,309	8,309
1245	Fitness Program						-	-	-	-	500	-
1250	Unemployment Insurance				1,441	1,188	613	-	-	-	-	-
1255	Workers' Compensation	10,197	7,727	9,347	11,005	10,857	11,838	18,466	18,390	16,732	27,457	27,190
1265	Employee Asst Plan	-	191	203	203	191	191	231	252	253	312	312
TOTAL EMPLOYEE BENEFITS		76,720	90,439	88,381	98,038	97,276	111,416	138,430	176,258	160,622	202,005	202,136
SERVICES
2015	Maintenance Agreement	-	1,322	1,094	375	375	1,090	1,418	7,800	2,400	7,800	7,000
2025	Water Line Maintenance	14,089	11,834	13,239	11,026	6,426	8,619	8,338	9,000	8,900	11,000	10,000
2035	Pump Station Maintenance	3,722	11,248	3,748	15,617	12,829	7,507	1,187	15,000	14,000	15,000	14,000
2040	Water Tower Maintenance	633	1,002	6,750	797	53	147,337	148,588	141,000	105,000	130,300	130,300
2041	Water Meter Maintenance	7,164	9,092	5,668	307	76	1,092	2,172	9,000	8,870	10,000	9,000
2050	Equipment In	470	8,322	1,641	2,594	826	1,024	1,266	1,500	485	1,500	1,500
2051	Equipment Out	453	160	811	1,827	2,460	1,415	1,307	2,300	1,395	2,300	1,500
2055	Building Maintenance	(5,312)	12,000	1,166	3,299	6,136	976	4,154	3,800	3,000	4,800	3,800
2060	Vehicle In	11,235	8,123	8,185	4,697	5,019	5,608	13,308	8,000	9,800	10,000	10,000
2061	Vehicle Out	-	59	1,262	146	61	21,802	30	1,200	1,150	1,200	1,200
2080	Equipment Rental	212	238	-	232	190	190	190	400	400	500	400
3020	Contractual	4,311	5,140	26,767	9,092	107,935	8,300	9,119	5,500	8,550	15,000	25,000
3025	Engineering					-	-	298,620	213,295	163,295	50,000	-
3030	Medical Services	-	208	748	35	99	382	210	600	575	600	600
3105	Overhead Allocation	542,779	726,085	723,063	736,018	726,180	844,902	938,339	995,910	938,339	1,135,570	1,135,570
3230	Hazard Insurance	11,138	10,271	18,156	5,326	20,754	19,052	50,275	21,500	31,168	32,000	32,000
3235	Expense Allowance	290	391	340	586	71	752	774	1,200	1,000	1,200	1,000
3245	Collection Agency Fees	-	209	258	684	499	580	532	750	600	750	750
3405	Training	600	300	300	410	673	1,236	210	1,500	1,270	1,500	1,200
3425	Membership Dues	125	386	237	302	291	363	380	600	525	800	800
3505	Public Information	-	-	-	-	183	-	-	-	-	-	-
3515	Employment Ads	-	80	104	-	133	67	87	200	200	200	200
3605	Printing	873	2,733	1,467	1,308	4,697	3,121	3,489	2,500	2,500	3,000	3,000
3705	Telephone	3,455	2,968	3,057	3,360	3,652	3,636	3,797	4,000	3,970	5,500	5,500
TOTAL SERVICES		596,237	812,171	818,061	798,037	899,618	1,079,050	1,487,788	1,446,555	1,307,392	1,440,520	1,394,320
SUPPLIES
4002	Medical	356	-	-	49	-	5	42	150	150	150	150
4005	Postage	8,809	12,332	7,468	9,956	12,684	16,618	16,248	19,000	19,153	22,000	19,800
4007	Vehicle Accessories	1,016	432	-	460	-	182	115	500	500	500	400
4008	Minor Supplies	6,055	6,608	5,439	3,523	3,715	3,088	4,435	5,500	4,000	6,000	5,000
4009	Clothing	3,620	3,232	3,246	2,666	2,324	2,893	3,285	3,000	3,000	5,000	3,500
4010	Chemicals	328	203	574	251	286	201	756	400	870	1,000	900
4011	Safety Equipment	1,556	19	888	1,120	1,435	635	80	1,200	1,180	1,500	1,200
4014	Office Supplies	859	756	842	175	330	594	418	600	500	700	700
4020	Rock	1,026	1,975	1,933	1,081	180	1,536	1,890	2,000	1,900	2,500	2,000
4024	Employee Functions	30	40	-	15	-	15	-	-	-	-	-
4045	Building Supplies	16	48	50	106	95	212	288	150	150	250	250
4050	Motor Fuels	9,054	8,285	11,118	9,072	8,970	9,970	14,294	12,600	20,000	24,000	20,000
4052	Water Supply	########	########	########	########	########	1,220,790	1,117,977	1,330,000	1,307,650	1,330,000	1,330,000
4054	Publications	275	210	273	(11)	128	316	1,200	2,100	2,100	500	500
TOTAL SUPPLIES		########	########	########	########	########	1,257,055	1,161,028	1,377,200	1,361,153	1,394,100	1,384,400
OTHER EXPENSES
5510	Franchise Tax	198,520	207,386	212,669	252,831	255,570	248,540	262,395	273,426	262,395	271,831	271,831
5515	In Lieu of Tax	52,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000	65,000
5520	Depreciation	300,447	188,330	224,354	231,682	243,382	250,421	284,072	250,000	250,000	250,000	250,000
5525	Amortization	23,786	24,407	24,407	24,407	4,068	-	-	-	-	-	-
5530	Bad Debt Expense	15,103	822	6,839	15,439	46,679	22,091	7,135	23,000	15,000	23,000	18,000
5535	Over & Short/Other Exp.	10	30	(249)	(421)	1,350	(6)	(23)	20	20	20	20
TOTAL OTHER EXPENSES		589,865	485,975	533,020	588,938	616,049	586,046	618,578	611,446	592,415	609,851	604,851
UTILITIES
6010	Gas	2,954	3,519	6,891	4,789	5,063	6,499	6,208	5,300	5,800	6,500	6,500
6020	Electricity	42,330	45,323	51,794	48,734	41,544	39,802	38,039	53,000	53,000	58,000	40,000
6040	Garbage	1,730	1,965	1,458	2,588	2,585	2,400	2,450	3,000	3,000	3,500	2,500
TOTAL UTILITIES		47,014	50,807	60,143	56,111	49,192	48,701	46,696	61,300	61,800	68,000	49,000
TOTAL OPERATING EXPENSES		########	########	########	########	########	3,375,102	3,780,811	4,092,269	3,865,081	4,208,366	4,105,677
CAPITAL OUTLAY  662-0000-495-
7200	CIP Buildings	-	-	-	-	-	-	-	-	-	-	-
7300	CIP Improvements	-	688,680	787,709	60,068	138,177	46,435	24,698	712,748	702,765	2,550,000	550,000
7400	CIP Equipment	-	41,408	7,090	2,204	62,251			46,878	46,878	12,550	12,550
7500	CIP Vehicles	-	17,600	55,735	-	-	-	-	-	-	30,500	30,500
TOTAL CAPITAL OUTLAY		-	747,688	850,534	62,272	200,428	46,435	24,698	759,626	749,643	2,593,050	593,050
DEBT SERVICE
8020	Principal - Revenue Bonds	380,000	390,000	425,000	445,000	230,000	-	-	-	-	-	-
8021	Interest - Revenue Bonds	88,187	67,960	45,984	22,739	2,089	-	-	-	-	-	-
8565	Transfer to Golf Fund				-	271,527	-	-	-	-	-	-
8022	Fiscal Fees	233	233	454	453	222	-	-	-	-	-	-
TOTAL DEBT SERVICE		468,420	458,193	471,438	468,192	503,838	-	-	-	-	-	-
TOTAL EXPENSES:
	BUDGETARY BASIS	########	########	########	########	########	3,421,537	3,805,509	4,851,895	4,614,724	6,801,416	4,698,727
	GAAP BASIS	########	########	########	########	########	3,375,102	3,780,811	4,092,269	3,865,081	4,208,366	4,105,677
												(7,431)