Page 106 - Hurst FY20 Approved Budget

Expenditure/Expenses Descriptions continued

SUNDRY CHARGES

Sundry Charges consist of miscellaneous items that are not in the supply or maintenance category. This
classification may be used for services provided by private professional organizations, by public utilities,
for outside consultants, or payment of claims on damages against the City. Sundry charges decreased
by ($558,517) or (2%), for the 2019-2020 budget year. The decrease is primarily related to decreases in
wholesale water and wastewater and costs. Other increases and decreases are spread out among
departments for professional services, indirect cost allocations, utility costs and other miscellaneous
expenditures.

CAPITAL OUTLAY

This classification is for expenditure/expenses for acquiring fixed assets including land or existing
buildings, land improvements and new or replacement equipment such as machinery, furniture and
fixtures, vehicles and computer hardware and software. Capital Outlay shows an increase of $105,697 or
5.4%, from the previous year. This increase is explained by the cyclical nature of capital purchases.
Capital equipment replacement is typically funded through budgeted straight-line depreciation based on
useful life.

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