Page 7 - City of DWG FY 2022-23 BUDGET

110-GENERAL FUND SUMMARY

BEGINNING FUND BALANCE 724,999 536,896 524,052 594,321 741,192 1,369,771 1,369,771 1,772,884 Variance Calculations

FY 21/22 FY 22/23 FY 22/23
FY 21/22 Projected
FY 21/22 FY 22/23 Proposed Budget Proposed Budget
FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 TOTAL Over/(Under)
REVENUE CATEGORY Amended Proposed Over/(Under) FY Over/(Under)
Actual Actual Actual Actual Actual Actual plus FY 21/22
Budget Budget 21/22 Actual plus FY 21/22
Projected Amended Projected Amended Budget
Budget
Property Tax 799,278.52 966,050 1,614,754 1,664,078 1,870,062 1,945,243 1,967,644 2,150,567 22,401 182,923 205,324 10%
Sales & Use Tax 396,127.25 404,027 429,937 506,785 560,931 539,734 595,073 612,808 55,339 17,735 73,074 12%
Franchise Fees 359,644.68 340,612 370,884 355,690 312,868 301,892 283,074 284,197 (18,818) 1,123 (17,695) -6%
Licenses & Permits 203,485.16 97,791 85,294 62,958 63,449 37,450 77,083 37,345 39,633 (39,738) (105) 0%
Fines & Fees 508,338.22 488,795 490,660 374,937 375,586 387,970 321,342 350,000 (66,628) 28,658 (37,970) -11%
Service Charges & Fees 34,280.00 57,993 70,790 126,109 84,713 21,220 14,520 17,350 (6,700) 2,830 (3,870) -22%
Other Revenue 40,542.84 45,356 45,014 72,033 353,451 311,957 322,197 69,650 10,240 (252,547) (242,307) -348%
Gas Royalties 397,197.09 306,034 202,527 123,088 149,714 96,000 175,440 144,000 79,440 (31,440) 48,000 33%
Other Financing Sources 7,780.95 115,428 20,300 615,011 19,021 96,000 112,423 76,000 16,423 (36,423) (20,000) -26%
TOTAL REVENUE 2,746,674.71 2,822,085 3,330,160 3,900,689 3,789,794 3,737,466 3,868,795 3,741,917 131,329 (126,878) 4,451 0%

FY 21/22 FY 22/23
FY 21/22 Projected FY 22/23
FY 21/22 FY 22/23 Proposed Budget Proposed Budget
FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 TOTAL Over/(Under)
EXPENDITURE CATEGORY Amended Proposed Over/(Under) FY Over/(Under)
Actual Actual Actual Actual Actual Actual plus FY 21/22
Budget Budget 21/22 Actual plus FY 21/22
Projected Amended Projected Amended Budget
Budget
Personnel Salary & Wages 1,357,372.69 1,261,127 1,231,495 1,386,983 1,449,474 1,662,401 1,413,927 1,790,938 (248,474) 377,011 128,537 7%
Personnel Taxes & Benefits 613,605.74 588,324 555,413 573,245 638,744 660,178 575,376 726,273 (84,802) 150,897 66,095 9%
Training & Travel 30,785.32 7,585 25,506 22,880 25,180 104,941 89,619 60,389 (15,322) (29,231) (44,553) -74%

Materials & Supplies 88,671.70 100,279 148,623 112,408 147,043 191,167 169,255 181,492 (21,912) 12,237 (9,675) -5%
Utilities 84,882.27 75,634 60,831 72,347 66,584 77,930 66,152 69,760 (11,777) 3,608 (8,170) -12%

Maintenance 58,428.77 86,210 113,842 76,108 69,454 112,573 119,625 121,512 7,052 1,887 8,939 7%
Consultants 272,309.61 214,491 184,950 169,873 171,485 211,476 219,310 185,900 7,834 (33,410) (25,576) -14%
Contractual 271,238.30 296,798 268,760 289,209 248,922 271,173 275,257 274,322 4,084 (936) 3,149 1%
Other Expenses 118,555.24 128,228 127,505 47,833 112,923 107,054 101,275 157,144 (5,778) 55,868 50,090 32%
Capital Outlay - 119,163 199,823 863,852 68,645 66,370 93,500 15,000 27,130 (78,500) (51,370) -342%
Transfer to CCPD 38,395.00 - 18,200 13,450 - 20,000 65,872 10,000 45,872 (55,872) (10,000) -100%

Transfer to Enterprise - - - - - - - 5,187 - 5,187 5,187 100%
Transfer to DPS Complex - - - - - - 100,000 588,716 100,000 488,716 588,716 100%
Transfer to Gas Reserve - - 224,943 125,630 137,762 71,000 151,513 119,000 80,513 (32,513) 48,000 40%
Transfer to Fire Truck Fund - - 100,000 - 25,000 25,000 25,000 25,000 - - - 0%
TOTAL EXPENDITURES 2,934,777.19 2,877,839 3,259,891 3,753,818 3,161,215 3,581,263 3,465,683 4,330,632 (115,580) 864,950 749,370 17%
100%
REVENUE OVER EXPENDITURES (188,102.48) (55,754) 70,269 146,872 628,579 156,204 403,112 (588,716) 246,909 (991,828) (744,919) 127%
CSLFRF (ARPA) FUNDS RESTRICTED (293,626) (294,207) (294,207) -
COMMITTED TO CAPITAL FUND (22,000)
REVENUE OVER EXPENDITURES ADJUSTED 334,953 (138,003) 86,905 (588,716)
Prior period adj's to Fund Balance 42,910
ENDING FUND BALANCE 536,896 524,052 594,321 741,192 1,369,771 1,525,975 1,772,884 1,184,168