Page 29 - Pantego FY23 Budget

TOWN OF PANTEGO
GENERAL FUND - DEPARTMENTAL DETAIL
GENERAL AND ADMINISTRATIVE (101)
FOR FY 2022-2023 BUDGET
2021-2022 2021-2022 2022-2023 2021-2022/
2019-2020 2020-2021 ADOPTED Y-T-D 2021-2022 PROPOSED 2022-2023
ACC. NUM. ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET 7/31/2022 YE ESTIMATE BUDGET % CHANGE
PERSONNEL SERVICES
101.00 Salaries / Wages $ 329,615 $ 328,557 $ 387,083 $ 319,936 $ 378,106 $ 415,851 7.4%
102.00 Overtime Wages 9,905 7,348 7,969 5,822 $ 6,881 - -100.0%
102.10 Car Allowance 2,954 3,910 3,600 3,186 $ 3,900 3,900 8.3%
103.00 Longevity 280 505 835 795 $ 795 840 0.6%
105.00 Sick Leave Buy Back 4,542 5,164 12,027 11,126 $ 11,126 10,259 -14.7%
110.00 FICA/City Contribution 18,751 21,033 25,514 20,830 $ 24,617 26,713 4.7%
110.10 Medicare/City Contribution 4,385 4,919 5,967 4,872 $ 5,757 6,247 4.7%
120.02 TMRS Contribution 53,602 56,730 56,810 44,739 $ 52,874 57,482 1.2%
130.00 Worker's Compensation 517 724 881 788 $ 788 1,055 19.7%
130.02 Unemployment Insurance 576 576 1,260 223 $ 264 1,260 0.0%
130.05 Group Insurance 20,339 26,600 31,467 25,190 $ 30,228 36,779 16.9%
SUBTOTAL PERSONNEL SERVICES $ 445,466 $ 456,065 $ 533,413 $ 437,508 $ 515,337 $ 560,385 5.1%
CONTRACTUAL AGREEMENTS
201.00 Auditing Expense $ 27,750 $ 29,500 $ 31,000 $ 32,500 $ 32,500 $ 34,250 10.5%

210.00 Legal Attorney Fees 45,965 46,484 36,000 31,574 $ 42,228 42,500 18.1%
211.00 Legal Advertising 606 460 700 176 $ 211 450 -35.7%
211.50 Franklin Legal 2,055 395 1,900 395 1,900 1,900 0.0%
220.00 Appraisal District Expense 7,425 7,189 7,400 7,215 7,215 7,400 0.0%
225.00 County Collection Fees 10,536 10,538 10,538 10,253 10,253 10,588 0.5%
247.00 Insurance Expense 6,162 7,060 7,500 7,747 $ 7,750 8,578 14.4%
252.00 Fiduciary Expense 1,333 3,238 2,500 2,415 2,415 1,900 -24.0%
SUBTOTAL CONTRACTUAL $ 101,833 $ 104,864 $ 97,538 $ 92,274 $ 104,472 $ 107,566 10.3%

SUPPLIES / MAINTENANCE
212.00 Council Fund $ 6,602 $ 9,701 $ 8,000 $ 7,616 9,139 $ 10,000 25.0%
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 4,568 5,481 5,481 0.0%
238.00 Office Supplies 4,829 4,291 4,000 3,339 4,000 4,250 6.3%
239.00 Postage Service/Maintenance 1,677 5,380 2,573 1,929 2,315 2,500 -2.8%
282.00 Printing Expense 1,579 342 500 639 1,000 1,000 100.0%
350.00 Building Maintenance 16,171 14,570 12,000 11,719 14,065 14,000 16.7%
364.00 Heat / AC Maintenance - - - - - - #DIV/0!
712.00 Election Expense - 4,057 4,000 - 4,000 4,250 6.3%
SUBTOTAL SUPPLIES/ MAINTENANCE $ 39,119 $ 46,601 $ 39,334 $ 32,590 $ 42,780 $ 44,261 12.5%

UTILITIES & GASOLINE
411.00 Natural Gas and Electricity $ 5,816 $ 5,662 $ 6,000 $ 4,045 4,855 $ 5,500 -8.3%
411.10 Telephone Expense 13,521 14,015 5,275 12,216 14,650 12,250 132.2%
411.20 Cellular Phone Expense 1,122 1,863 1,200 1,743 2,050 1,750 45.8%
411.30 Water Expense 1,427 885 1,100 1,281 1,540 1,600 45.5%

SUBTOTAL UTILITIES & GASOLINE $ 21,886 $ 22,426 $ 13,575 $ 19,285 $ 23,095 $ 21,100 55.4%
TRAINING / DUES / MISC.
255.00 TML Deductible $ - $ - $ 5,000 $ - $ - $ 5,000 0.0%
705.00 Membership Dues 5,106 3,388 5,322 4,378 5,250 5,250 -1.4%
724.00 Travel / Training 8,739 3,551 10,820 6,429 7,500 8,500 -21.4%
770.00 Miscellaneous 3,235 4,491 3,500 2,693 3,230 3,250 -7.1%
775.19 COVID-19 Emer Mgmt 247 1,245 500 29 29 - -100.0%
771.00 Staffing Expense 58 3 100 - 100 100 0.0%
SUBTOTAL TRAINING / DUES / MISC. $ 17,386 $ 12,678 $ 25,242 $ 13,529 $ 16,109 $ 22,100 -12.4%
CAPITAL OUTLAY
480.00 Asset Purchases $ 24,000 $ - $ 6,000 $ - $ - $ -
483.00 Minor Office Equipment $ 692 $ - $ 3,520 $ 4,000 $ -
710.00 Capital Lease Principal - - - - -
710.10 Capital Lease Interest - - - - -
710.20 Capital Repairs/Maintenance - - - - -
SUBTOTAL CAPITAL OUTLAY $ 24,692 $ - $ 6,000 $ 3,520 $ 4,000 $ -

TOTAL GENERAL & ADMINISTRATIVE $ 650,381 $ 642,635 $ 715,102 $ 598,707 $ 705,793 $ 755,412 5.6%

ADOPTED BUDGET FY2022-23 TOWNOFPANTEGO.COM/BUDGET PAGE 27