EXPENSES  662-0000-470-
								FY2005	FY2005	FY2006	FY2006
Account	Account	FY1999	FY2000	FY2001	FY2002	FY2003	FY2004	Amended	Department	Proposed	Proposed
Number	Description	Actual	Actual	Actual	Actual	Actual	Actural	Budget	Estimate	Budget	Budget
SALARY & WAGES
1110	Salaries - Regular - 11	213,659	235,816	235,826	268,365	261,858	272,464	358,699	358,699	386,010	358,699
1120	Salaries - Temporary	6,409	122	-		6,897	-	9,000	9,000	10,000	9,000
1130	Salaries - Overtime	13,280	15,443	16,155	18,227	12,790	20,370	14,000	14,000	23,500	14,000
TOTAL SALARY & WAGES		233,348	251,381	251,981	286,593	281,545	292,834	381,699	381,699	419,510	381,699
EMPLOYEE BENEFITS
1205	Health Insurance	18,651	26,789	23,191	26,411	30,946	40,711	62,288	62,288	65,765	62,288
1210	Dental Insurance	3,381	3,858	3,679	5,540	5,651	6,310	8,238	8,238	9,610	8,238
1215	Life Insurance	550	665	612	655	638	773	1,331	1,331	1,650	1,331
1220	Vision Insurance	1,758	2,013	1,949	2,294	2,267	2,354	3,390	3,390	3,195	3,390
1225	Disability Insurance	1,258	1,505	1,349	1,286	1,259	1,338	2,460	2,460	2,703	2,460
1230	Social Security	17,219	18,780	20,231	21,691	21,223	21,936	29,200	29,200	32,092	29,200
1235	LAGERS Retirement	19,977	25,351	24,323	24,122	19,820	22,072	30,570	30,570	34,881	30,570
1240	Deferred Compensation	3,728	3,560	3,497	3,390	3,236	3,280	6,161	6,161	7,720	6,161
1250	Unemployment Insurance				1,441	1,188	613	-	-	-	-
1255	Workers' Compensation	10,197	7,727	9,347	11,005	10,857	11,838	16,732	16,732	18,390	16,732
1265	Employee Asst Plan	-	191	203	203	191	191	253	253	252	253
TOTAL EMPLOYEE BENEFITS		76,720	90,439	88,381	98,038	97,276	111,416	160,622	160,622	176,258	160,622
SERVICES
2015	Maintenance Agreement	-	1,322	885	375	375	1,090	2,000	2,000	7,800	7,800
2018	Equipment Maintenance	-	-	206	-	-	-	-	-	-	-
2025	Water Line Maintenance	14,089	11,834	13,239	11,026	6,426	8,619	13,500	8,500	9,000	9,000
2035	Pump Station Maintenance	3,722	11,248	3,748	15,617	12,829	7,507	17,000	2,000	15,000	15,000
2040	Water Tower Maintenance	633	1,002	6,750	797	53	147,337	144,000	144,000	141,000	141,000
2041	Water Meter Maintenance	7,164	9,092	5,668	307	76	1,092	6,000	2,000	9,000	9,000
2050	Equipment In	470	8,322	1,641	2,594	826	1,024	1,500	1,500	1,500	1,500
2051	Equipment Out	453	160	811	1,827	2,460	1,415	2,300	1,300	2,300	2,300
2055	Building Maintenance	(5,312)	12,000	1,166	3,299	6,136	976	4,000	2,500	3,800	3,800
2060	Vehicle In	11,235	8,123	8,185	4,697	5,019	5,608	7,000	7,000	8,000	8,000
2061	Vehicle Out	-	59	1,262	146	61	21,802	1,200	700	1,200	1,200
2080	Equipment Rental	212	238	-	232	190	190	300	300	400	400
3020	Contractual	4,311	5,140	26,767	9,092	107,935	8,300	248,350	5,500	5,500	5,500
3025	Engineering					-	-	-	265,200	197,000	197,000
3030	Medical Services	-	208	748	35	99	382	600	300	600	600
3105	Overhead Allocation	542,779	726,085	723,063	736,018	726,180	844,902	938,339	938,339	995,910	995,910
3230	Hazard Insurance	11,138	10,271	18,156	5,326	20,754	19,052	20,010	46,138	21,500	21,500
3235	Expense Allowance	290	391	340	586	71	752	900	900	1,200	1,200
3245	Collection Agency Fees	-	209	258	684	499	580	750	750	750	750
3405	Training	600	300	300	410	673	1,236	1,000	800	1,500	1,500
3425	Membership Dues	125	386	237	302	291	363	400	400	600	600
3505	Public Information	-	-	-	-	183	-	200	200	-	-
3515	Employment Ads	-	80	104	-	133	67	150	90	200	200
3605	Printing	873	2,733	1,467	1,308	4,697	3,121	2,000	2,000	2,500	2,500
3705	Telephone	3,455	2,968	3,057	3,360	3,652	3,636	3,500	3,500	4,000	4,000
TOTAL SERVICES		596,237	812,171	818,058	798,037	899,618	1,079,050	1,414,999	1,435,917	1,430,260	########
SUPPLIES
4002	Medical	356	-	-	49	-	5	150	150	150	150
4005	Postage	8,809	12,332	7,468	9,956	12,684	16,618	17,000	17,000	19,000	19,000
4007	Vehicle Accessories	1,016	432	-	460	-	182	450	450	500	500
4008	Minor Supplies	6,055	6,608	5,439	3,523	3,715	3,088	5,000	5,000	5,500	5,500
4009	Clothing	3,620	3,232	3,246	2,666	2,324	2,893	3,000	3,000	3,000	3,000
4010	Chemicals	328	203	574	251	286	201	400	600	400	400
4011	Safety Equipment	1,556	19	888	1,120	1,435	635	1,500	1,500	1,200	1,200
4014	Office Supplies	859	756	842	175	330	594	600	600	600	600
4020	Rock	1,026	1,975	1,933	1,081	180	1,536	1,700	1,700	2,000	2,000
4024	Employee Functions	30	40	-	15	-	15	-	-	-	-
4045	Building Supplies	16	48	50	106	95	212	150	150	150	150
4050	Motor Fuels	9,054	8,285	11,118	9,072	8,970	9,970	10,000	11,000	12,600	12,600
4052	Water Supply	########	########	########	1,143,748	1,210,623	1,220,790	1,330,000	1,307,650	1,330,000	########
4054	Publications	275	210	273	(11)	128	316	1,200	1,200	2,100	2,100
TOTAL SUPPLIES		########	########	########	1,172,211	1,240,770	1,257,055	1,371,150	1,350,000	1,377,200	########
OTHER EXPENSES
5510	Franchise Tax	198,520	207,386	212,669	252,831	255,570	248,540	262,395	262,395	273,426	273,426
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
5520	Depreciation	300,447	188,330	224,354	231,682	243,382	250,421	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	15,000	15,000	23,000	23,000
5535	Over & Short/Other Exp.	10	30	(249)	(421)	1,350	(6)	20	20	20	20
TOTAL OTHER EXPENSES		589,865	485,975	533,020	588,938	616,049	586,046	592,415	592,415	611,446	611,446
UTILITIES
6010	Gas	2,954	3,519	6,891	4,789	5,063	6,499	5,100	5,100	5,300	5,300
6020	Electricity	42,330	45,323	51,794	48,734	41,544	39,802	46,000	46,000	50,000	50,000
6040	Garbage	1,730	1,965	1,458	2,588	2,585	2,400	2,900	2,900	3,000	3,000
TOTAL UTILITIES		47,014	50,807	60,143	56,111	49,192	48,701	54,000	54,000	58,300	58,300
TOTAL OPERATING EXPENSES		########	########	########	2,999,928	3,184,450	3,375,102	3,974,885	3,974,653	4,072,974	########
CAPITAL OUTLAY  662-0000-495-
7200	CIP Buildings	-	-	-	-	-	-	-	-	-	-
7300	CIP Improvements	-	688,680	787,709	60,068	138,177	46,435	371,500	371,500	677,000	677,000
7400	CIP Equipment	-	41,408	7,090	2,204	62,251		218,292	218,292	15,700	15,700
7500	CIP Vehicles	-	17,600	55,735	-	-	-	-	-	-	-
TOTAL CAPITAL OUTLAY		-	747,688	850,534	62,272	200,428	46,435	589,792	589,792	692,700	692,700
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	########	########	########	3,530,392	3,888,716	3,421,537	4,564,677	4,564,445	4,765,674	########
	GAAP BASIS	########	########	########	3,094,773	3,458,288	3,375,102	3,974,885	3,974,653	4,072,974	########