Page 132 - CityofWataugaAdoptedBudgetFY25

BUDGET SUMMARY

Supplies

This object classification is for expendable materials and operating supplies necessary to
conduct departmental activity and is consumed through use. Supplies make up 3% of
operating expenditures. Examples of these items include office and janitorial supplies,
postage, publications, wearing apparel, vehicle parts and fuel, tools, and living plants.
For all funds, this category increased over prior year by 5% due to inflationary pressures.

Maintenance

This object classification include services required to maintain assets of the City and may
be paid to outside vendors. This can include vehicle or equipment maintenance, hardware
and software maintenance, street striping, plumbing and electrical services, and radio and
book repairs. Maintenance makes up 3% of the operating expenditure budget. Overall,
maintenance is budgeted to increase 15% this fiscal year in comparison to last year’s
budget. This is due to some one-time maintenance projects budgeted in FY2024-2025,
but not in FY2023-2024.

Contractual/Sundry

This category consists primarily of services provided to the City, and other miscellaneous
items. Services include bank services, audit and attorney fees, printing and binding,
laboratory testing, public utilities, rental of equipment, ambulance billing services,
collection agency fees, engineering services, appraisal district expenses, and insurance
fees. This category also includes water distribution and wastewater treatment fees paid
to the City’s wholesale providers. Miscellaneous expenses include dues and
subscriptions, travel, and training. This category also includes transfers between funds
and debt service payments. A decrease of % has been budgeted for this category. The
contractual increases are generally driven by inflation in contracted services and other
related items, but also include the below:

➢ Water and Wastewater costs are estimated to increase 8% due to a sewer
wholesale cost increase from our provider, the City of Ft. Worth.
➢ The Arts Program and funding for Concerts in the Park continues to be
funded this fiscal year.
➢ Debt service payments increased this year due to the 2024 debt issuance
and required payments budgeted for FY2025.

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