Page 26 - Pantego Adopted Budget FY21

TOWN OF PANTEGO
GENERAL FUND - DEPARTMENTAL DETAIL
GENERAL AND ADMINISTRATIVE (101)
2017-2018 2018-2019 2019-2020 2019-2020 2019-2020 2020-2021 2019-2020/
ACTUAL ACTUAL ADOPTED Y-T-D YEAR END PROPOSED 2020-2021
ACC. NUM. ACCOUNT DESCRIPTION BUDGET 6/30/2020 ESTIMATE BASE % CHANGE

PERSONNEL SERVICES
101.00 Salaries / Wages $ 316,224 $ 322,065 $ 323,942 $ 234,971 $ 322,252 $ 324,796 0.3%

102.00 Overtime Wages 6,333 8,040 8,801 4,864 6,535 6,500 -26.1%

102.10 Car Allowance 3,899 3,527 3,600 1,800 3,600 3,600 0.0%

103.00 Longevity 450 630 295 280 280 590 100.0%
105.00 Sick Leave Buy Back - - 32,725 4,542 4,542 7,066 -78.4%
110.00 FICA/City Contribution 17,482 18,986 22,923 14,531 19,882 21,238 -7.3%

110.10 Medicare/City Contribution 4,089 4,450 4,918 2,947 4,001 4,967 1.0%
120.02 TMRS Contribution 53,178 55,883 64,473 41,660 57,047 56,076 -13.0%

130.00 Worker's Compensation 728 632 1,036 319 700 890 -14.1%

130.02 Unemployment Insurance 657 49 684 576 576 576 -15.8%

130.05 Group Insurance 19,109 21,175 25,123 15,069 21,546 27,232 8.4%
SUBTOTAL PERSONNEL SERVICES $ 422,148 $ 435,436 $ 488,520 $ 321,557 $ 440,961 $ 453,532 -7.2%

CONTRACTUAL AGREEMENTS
201.00 Auditing Expense $ 24,500 $ 25,750 $ 27,000 $ 27,750 $ 27,750 $ 29,250 8.3%

210.00 Legal Attorney Fees 51,855 32,865 32,000 24,518 29,180 32,000 0.0%

211.00 Legal Advertising 627 342 1,050 84 350 1,050 0.0%
211.50 Franklin Legal 1,540 1,765 3,220 785 1,700 1,900 -41.0%
220.00 Appraisal District Expense 6,732 7,102 7,400 7,425 7,425 7,800 5.4%

225.00 County Collection Fees 10,434 10,447 10,450 10,536 10,536 11,000 5.3%
247.00 Insurance Expense 6,211 5,828 6,288 4,449 6,288 6,288 0.0%

252.00 Fiduciary Expense 900 89 200 - - - -100.0%
SUBTOTAL CONTRACTUAL $ 102,799 $ 84,187 $ 87,608 $ 75,547 $ 83,229 $ 89,288 1.9%

SUPPLIES / MAINTENANCE
212.00 Council Fund $ 10,151 $ 8,677 $ 13,250 $ 5,035 $ 8,000 $ 4,500 -66.0%
213.00 Records Management 3,348 2,780 2,780 2,780 2,780 2,780 0.0%

237.00 Newsletter 5,481 5,481 8,600 4,111 5,481 5,481 -36.3%
238.00 Office Supplies 4,008 5,016 4,700 3,681 5,598 5,500 17.0%

239.00 Postage Service/Maintenance 1,026 1,203 2,000 992 1,320 1,500 -25.0%

282.00 Printing Expense 622 411 1,500 427 640 850 -43.3%
350.00 Building Maintenance 7,202 10,701 11,300 12,005 13,000 9,496 -16.0%

364.00 Heat / AC Maintenance - - - - 2,000

712.00 Election Expense 3,160 - 4,000 - - 4,000 0.0%

SUBTOTAL SUPPLIES/ MAINTENANCE $ 34,997 $ 34,270 $ 48,130 $ 29,031 $ 38,819 $ 34,107 -29.1%
UTILITIES & GASOLINE
411.00 Natural Gas and Electricity $ 6,737 $ 5,882 $ 6,700 $ 4,135 $ 5,700 $ 6,000 -10.4%

411.10 Telephone Expense 14,188 13,497 14,500 10,152 13,545 14,000 -3.4%

411.20 Cellular Phone Expense 1,087 1,362 1,440 735 1,200 1,200 -16.7%

411.30 Water Expense 714 1,037 1,200 888 1,100 1,200 0.0%

SUBTOTAL UTILITIES & GASOLINE $ 22,725 $ 21,777 $ 23,840 $ 15,910 $ 21,545 $ 22,400 -6.0%
TRAINING / DUES / MISC.

255.00 TML Deductible $ 2,755 $ - $ 5,000 $ - $ 2,500 $ 5,000 0.0%

705.00 Membership Dues 3,983 5,128 7,516 4,038 7,516 7,516 0.0%
724.00 Travel / Training 9,981 13,190 12,660 7,590 11,189 12,020 -5.1%
770.00 Miscellaneous 3,599 3,770 2,750 2,457 3,453 3,500 27.3%

775.19 COVID-19 Emer Mgmt - - - 47 200 200

771.00 Staffing Expense 116 250 58 150 150 -40.0%
SUBTOTAL TRAINING / DUES / MISC. $ 20,318 $ 22,204 $ 28,176 $ 14,189 $ 25,008 $ 28,386 0.7%

CAPITAL OUTLAY

480.00 Asset Purchases $ - $ - $ 20,000 $ 24,000 $ 24,000 $ - -100.0%
483.00 Minor Office Equipment $ 258 $ 692 $ 692
710.00 Capital Lease Principal - - - - - -

710.10 Capital Lease Interest - - - - - -

710.20 Capital Repairs/Maintenance 3,880 - - - - -
SUBTOTAL CAPITAL OUTLAY $ 3,880 $ 258 $ 20,000 $ 24,692 $ 24,692 $ -

TOTAL GENERAL & ADMINISTRATIVE $ 606,868 $ 598,133 $ 696,274 $ 480,927 $ 634,253 $ 627,713 -9.8%