Page 25 - Pantego Adopted Budget FY20

TOWN OF PANTEGO
GENERAL FUND - DEPARTMENTAL DETAIL
GENERAL AND ADMINISTRATIVE (101)
2016-2017 2017-2018 2018-2019 2018-2019 2018-2019 2019-2020 2018-2019/
ACTUAL ACTUAL ADOPTED Y-T-D YEAR END PROPOSED 2019-2020
ACC. NUM. ACCOUNT DESCRIPTION BUDGET JUN ESTIMATE BASE % CHANGE

PERSONNEL SERVICES

101.00 Salaries / Wages $ 281,526 $ 316,224 $ 281,200 $ 214,341 $ 285,788 $ 323,942 15.2%

102.00 Overtime Wages 1,514 6,333 1,030 6,368 10,150 8,801 754.4%

102.10 Car Allowance 4,585 3,899 3,600 2,777 3,600 3,600 0.0%
103.00 Longevity 340 450 565 630 630 295 -47.8%
105.00 Sick Leave Buy Back - - - - - 32,725
110.00 FICA/City Contribution 15,037 17,482 17,757 13,454 17,939 22,923 29.1%

110.10 Medicare/City Contribution 3,517 4,089 4,142 3,156 4,208 4,918 18.7%
120.02 TMRS Contribution 45,642 53,178 50,692 39,856 53,141 64,473 27.2%
130.00 Worker's Compensation 620 728 761 452 632 1,036 36.1%

130.02 Unemployment Insurance 38 657 684 43 43 684 0.0%
130.05 Group Insurance 19,087 19,109 24,196 18,640 24,881 25,123 3.8%
SUBTOTAL PERSONNEL SERVICES $ 371,906 $ 422,148 $ 384,627 $ 299,717 $ 401,012 $ 488,520 27.0%

CONTRACTUAL AGREEMENTS

201.00 Auditing Expense $ 23,000 $ 24,500 $ 25,250 $ 25,750 $ 25,750 $ 27,000 6.9%
210.00 Legal Attorney Fees 26,433 51,855 32,000 25,628 32,811 32,000 0.0%

211.00 Legal Advertising 563 627 1,050 333 1,050 1,050 0.0%

211.50 Franklin Legal 5,535 1,540 2,000 1,765 3,155 3,220 61.0%
220.00 Appraisal District Expense 6,086 6,732 6,823 7,102 7,102 7,400 8.5%
225.00 County Collection Fees 10,148 10,434 10,440 10,447 10,447 10,450 0.1%

247.00 Insurance Expense 5,882 6,211 6,288 4,376 5,849 6,288 0.0%
252.00 Fiduciary Expense 576 900 500 89 200 200 -60.0%

SUBTOTAL CONTRACTUAL $ 78,222 $ 102,799 $ 84,351 $ 75,490 $ 86,364 $ 87,608 3.9%
SUPPLIES / MAINTENANCE
212.00 Council Fund $ 10,359 $ 10,151 $ 13,250 $ 6,453 $ 10,000 $ 13,250 0.0%
213.00 Records Management 2,780 3,348 4,600 2,780 2,780 2,780 -39.6%
237.00 Newsletter 5,024 5,481 8,600 4,111 5,481 8,600 0.0%
238.00 Office Supplies 5,221 4,008 4,700 3,836 5,100 4,700 0.0%
239.00 Postage Service/Maintenance 1,915 1,026 3,500 865 1,327 2,000 -42.9%
282.00 Printing Expense 2,073 622 1,500 383 1,500 1,500 0.0%
350.00 Building Maintenance 10,354 7,202 11,300 4,951 6,610 11,300 0.0%

364.00 Heat / AC Maintenance - - - - - -

712.00 Election Expense 2,694 3,160 4,000 - - 4,000 0.0%
SUBTOTAL SUPPLIES/ MAINTENANCE $ 40,420 $ 34,997 $ 51,450 $ 23,378 $ 32,798 $ 48,130 -6.5%

UTILITIES & GASOLINE

411.00 Natural Gas and Electricity $ 7,550 $ 6,737 $ 6,500 $ 4,445 $ 6,700 $ 6,700 3.1%

411.10 Telephone Expense 14,582 14,188 14,500 10,104 13,452 14,500 0.0%

411.20 Cellular Phone Expense 645 1,087 1,440 990 1,189 1,440 0.0%
411.30 Water Expense 852 714 950 725 1,076 1,200 26.3%

SUBTOTAL UTILITIES & GASOLINE $ 23,629 $ 22,725 $ 23,390 $ 16,264 $ 22,416 $ 23,840 1.9%
TRAINING / DUES / MISC.
255.00 TML Deductible $ 10,000 $ 2,755 $ 5,000 $ - $ - $ 5,000 0.0%
705.00 Membership Dues 5,273 3,983 4,682 5,053 6,200 7,516 60.5%

724.00 Travel / Training 9,104 9,981 12,350 10,386 12,350 12,660 2.5%
770.00 Miscellaneous 550 3,599 1,500 2,603 3,400 2,750 83.3%
771.00 Staffing Expense 1,000 116 116 250 -75.0%

SUBTOTAL TRAINING / DUES / MISC. $ 24,927 $ 20,318 $ 24,532 $ 18,158 $ 22,066 $ 28,176 14.9%
(Continued)
CAPITAL OUTLAY
480.00 Asset Purchases $ - $ - $ - $ - $ - $ 20,000
710.00 Capital Lease Principal - - - - - -
710.10 Capital Lease Interest - - - - - -

710.20 Capital Repairs/Maintenance 44,885 3,880 - - - -
SUBTOTAL CAPITAL OUTLAY $ 44,885 $ 3,880 $ - $ - $ - $ 20,000

TOTAL GENERAL & ADMINISTRATIVE $ 583,989 $ 606,868 $ 568,350 $ 433,008 $ 564,656 $ 696,274 22.5%