Page 40 - Pantego FY22 Operating Budget

TOWN OF PANTEGO
GENERAL FUND - DEPARTMENTAL DETAIL
GENERAL AND ADMINISTRATIVE (101)
FOR FY 2021-2022 BUDGET
2020-2021 2020-2021 2021-2022 2020-2021/
2018-2019 2019-2020 ADOPTED Y-T-D 2020-2021 PROPOSED 2021-2022
ACC. NUM. ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET 6/30/2021 YE ESTIMATE BUDGET % CHANGE
PERSONNEL SERVICES
101.00 Salaries / Wages $ 322,065 $ 329,615 $ 324,796 $ 241,830 $ 322,439 $ 387,083 19.2%
102.00 Overtime Wages 8,040 9,905 6,500 5,092 $ 6,790 7,969 22.6%
102.10 Car Allowance 3,527 2,954 3,600 2,896 $ 3,600 3,600 0.0%
103.00 Longevity 630 280 590 505 505 835 41.5%
105.00 Sick Leave Buy Back - 4,542 7,066 5,164 5,164 12,027 70.2%
110.00 FICA/City Contribution 18,986 18,751 21,238 15,564 $ 20,752 25,514 20.1%
110.10 Medicare/City Contribution 4,450 4,385 4,967 3,639 $ 4,852 5,967 20.1%
120.02 TMRS Contribution 55,883 53,602 56,076 42,285 $ 56,380 56,810 1.3%
130.00 Worker's Compensation 632 517 890 525 $ 699 881 -1.0%
130.02 Unemployment Insurance 49 576 576 576 $ 768 1,260 118.8%
130.05 Group Insurance 21,175 20,339 27,232 21,680 $ 28,907 31,467 15.6%
SUBTOTAL PERSONNEL SERVICES $ 435,436 $ 445,466 $ 453,531 $ 339,756 $ 450,856 $ 533,413 17.6%
CONTRACTUAL AGREEMENTS
201.00 Auditing Expense $ 25,750 $ 27,750 $ 29,250 $ 29,500 $ 29,500 $ 31,000 6.0%

210.00 Legal Attorney Fees 32,865 45,965 32,000 24,525 32,700 36,000 12.5%
211.00 Legal Advertising 342 606 1,050 23 500 700 -33.3%
211.50 Franklin Legal 1,765 2,055 1,900 395 1,500 1,900 0.0%
220.00 Appraisal District Expense 7,102 7,425 7,800 7,189 7,189 7,400 -5.1%
225.00 County Collection Fees 10,447 10,536 11,000 10,538 10,538 10,538 -4.2%
247.00 Insurance Expense 5,828 6,162 6,288 5,296 7,061 7,500 19.3%
252.00 Fiduciary Expense 89 1,333 - 2,474 3,299 2,500
SUBTOTAL CONTRACTUAL $ 84,187 $ 101,833 $ 89,288 $ 79,941 $ 92,287 $ 97,538 9.2%

SUPPLIES / MAINTENANCE
212.00 Council Fund $ 8,677 $ 6,602 $ 4,500 $ 4,008 5,344 $ 8,000 77.8%
213.00 Records Management 2,780 2,780 2,780 2,780 2,780 2,780 0.0%
237.00 Newsletter 5,481 5,481 5,481 4,111 5,481 5,481 0.0%
238.00 Office Supplies 5,016 4,829 5,500 3,147 4,196 4,000 -27.3%
239.00 Postage Service/Maintenance 1,203 1,677 1,500 4,449 5,932 2,573 71.5%
282.00 Printing Expense 411 1,579 850 342 456 500 -41.2%
350.00 Building Maintenance 10,701 16,171 9,496 11,214 14,952 12,000 26.4%
364.00 Heat / AC Maintenance - - - -
712.00 Election Expense - - 4,000 396 4,000 4,000 0.0%
SUBTOTAL SUPPLIES/ MAINTENANCE $ 34,270 $ 39,119 $ 34,107 $ 30,447 $ 43,141 $ 39,334 15.3%
UTILITIES & GASOLINE
411.00 Natural Gas and Electricity $ 5,882 $ 5,816 $ 6,000 $ 3,991 5,322 $ 6,000 0.0%
411.10 Telephone Expense 13,497 13,521 14,000 9,240 12,320 5,275 -62.3%
411.20 Cellular Phone Expense 1,362 1,122 1,200 1,373 1,831 1,200 0.0%
411.30 Water Expense 1,037 1,427 1,200 657 876 1,100 -8.3%
SUBTOTAL UTILITIES & GASOLINE $ 21,777 $ 21,886 $ 22,400 $ 15,261 $ 20,348 $ 13,575 -39.4%
TRAINING / DUES / MISC.
255.00 TML Deductible $ - $ - $ 5,000 $ - $ 5,000 $ 5,000 0.0%
705.00 Membership Dues 5,128 5,106 7,515 2,430 5,000 5,322 -29.2%
724.00 Travel / Training 13,190 8,739 12,020 2,144 5,000 10,820 -10.0%
770.00 Miscellaneous 3,770 3,235 3,500 2,868 3,500 3,500 0.0%
775.19 COVID-19 Emer Mgmt - 247 200 1,197 1,400 500 150.0%
771.00 Staffing Expense 116 58 150 3 50 100 -33.3%
SUBTOTAL TRAINING / DUES / MISC. $ 22,204 $ 17,386 $ 28,385 $ 8,642 $ 19,950 $ 25,242 -11.1%

CAPITAL OUTLAY
480.00 Asset Purchases $ - $ 24,000 $ - $ - $ 6,000
483.00 Minor Office Equipment $ 258 $ 692 $ -
710.00 Capital Lease Principal - - - -
710.10 Capital Lease Interest - - - -
710.20 Capital Repairs/Maintenance - - - -
SUBTOTAL CAPITAL OUTLAY $ 258 $ 24,692 $ - $ - $ - $ 6,000

TOTAL GENERAL & ADMINISTRATIVE $ 598,133 $ 650,381 $ 627,711 $ 474,047 $ 626,583 $ 715,102 13.9%

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