Page 93 - FY 2021-22 ADOPTED BUDGET

OPERATING FUNDS EXPENDITURES

Total Operating Fund expenditures, transfers, and use of reserves for 2021-22 are $23,263,315 for a net increase
of $1,298,003 or 5.91 percent over the 2020-21 re-estimate of $21,965,311. General Fund expenditures, special
projects, and transfers of $21,353,978 are $995,407 or 4.89 percent more than the 2020-21 re-estimate of
$20,358,570. Debt Service expenditures of $1,909,337 are $302,596 or 18.83 percent more than the 2020-21 re-

estimate of $1,606,741. The 2021-20 Operating Funds Budget includes $300,000 in transfers from the General
Fund to the Capital Asset Replacement Fund for the purchase of a dump truck. The 2020-21 Operating Funds re-
estimate includes the transfer of $500,000 from the General Fund to the Capital Asset Replacement Fund toward
the purchase of a fire truck.

Total Operating Fund expenditures (excluding transfers and use of reserves) for 2021-22 are $22,963,315 for an
increase of $1,498,003 or 6.98 percent over the 2020-21 re-estimate of $21,465,311. General Fund expenditures
for 2021-22 (excluding transfers and use of reserves) of $21,053,978 are $1,195,407 or 6.02 percent more than the

2020-21 re-estimate of $19,858,570. Debt Service expenditures of $1,909,337 are $302,596 or 18.83 percent more
than the 2020-21 re-estimate of $1,606,741.

EXPENDITURES BY CLASSIFICATION

PERSONAL SERVICES

Personnel expenditures are projected to increase by $1,093,556 from $14,708,183 in 2020-21 to $15,801,739 in
2021-22. This increase is attributed to salary adjustments, and adjustments for insurance and fringe benefits.

The Budget includes funds for merit increases for those employees that are at steps one through six on the City’s

seven step salary matrix; employees are eligible for an up-to five-percent increase on their anniversary date.

Funds are also included in the Budget for an up-to twenty percent increase in employee health, dental, and life
insurance premiums. Funds are included for the increase of the City’s contribution rate for employee retirement,
effective January 1, 2022, the current rate of 16.74 percent decreases to 16.08 percent; the employee contribution
rate remains at 7.00 percent.

SUPPLIES AND MATERIALS

The cost of supplies and materials is projected to increase by $28,446 from the 2020-21 re-estimate of $753,423 to

$781,869 in 2021-22. The 2021-22 Budget includes funds for general office and operating supplies, postage, and
other items for City departments at or near the 2020-21 re-estimate level. Additional funds are included for
software, light bars for patrol cars, and supplies to improve and update City parks.

Funds for the replacement of computers, monitors, peripherals, software, and other technology-related equipment
are included in the Information Technology Activity of the General Fund.

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