2002 2003 2004 2005
Expenditure Categories Actual Actual Actual Budget
Acct. No.
Administrative - 401
01.400.000 Supervisors - Meeting Pay 8,300 8,600 10,000
01.400.158 Supervisors - Life Insurance 148 1,015 1,500
01.400.200 Supervisors - Expenses 42 508 1,700
01.400.340 Supervisors - Advertising 1,635 1,193 2,000
01.400.352 Supervisors - Liab. Ins. 391
01.400.400 Supervisors Dues 1,470 195 1,200
SUBTOTAL Administrative 12,874 11,595 11,902 16,400
Auditor - 402
01.402.200 Auditors 1,561 6,000
01.402.200 Auditors Expenses 48 70 150
01.402.311 Auditors - Accounting/Audit 2,300 18,002
SUBTOTAL Auditor 4,014 3,909 18,072 6,150
Tax Collection - 403
01.403.100 Tax Collector - Salary 8,230 11,013 11,000
01.403.200 Tax Collector - Supplies 1,278 1,339 1,400
01.403.430 Reimbursements 195 200
01.403.450 Tax Collector - PMS 11,871 8,373 10,000
SUBTOTAL Tax Collection 21,761 21,574 20,725 22,600
Legal - 404
01.403.314 Legal - Solicitor 39,051 22,566 16,000
01.403.300 Legal - Special Services 1,762 3,049 1,000
01.403.420 Legal - Due/Subscription
SUBTOTAL Legal 19,872 40,813 25,615 17,000
Secretary - 405
01.405.100 Secretary/Treasurer Salary 45,131 34,040 26,000
01.405.110 Clerk Compensation 190 26,500
01.405.120 Clerk - Sick Pay
01.405.157 Secretary Benefits 20,047 9,945 12,000
01.405.210 Secretary - Office Supplies
01.405.200 Clerk - Benefits 11,000
01.405.200 Secretary - Legal Advertising 789 500
01.405.325 Secretary - Postage 1,661 703
01.405.342 Sec. Bank Fee 382 238
01.405.374 Sec. - Repair/Main. Equipment 65
01.405.420 Sec. Dues & Subscriptions 299
01.405.461 Sec. Computer 2,413
SUBTOTAL Secretary 99,697 67,710 48,193 76,000
Engineering - 408
01.408.100 Engineer 20,370 6,926 8,000
01.408.214 Maps/Fees 750
SUBTOTAL Engineering 6,428 20,370 7,676 8,000
Buildings & Plants - 409
01.409.000 Building - Office Supplies 1,701
01.409.231 Bldg - Storage Tank 197
01.409.241 Building - General Supplies 2,582 5,303 7,000
01.409.310 Building Appraisal/Inspect
01.409.320 Utilities 56 2,212 21,000
01.409.321 Telephone 7,228 6,044
01.409.361 Electric 6,873 5,137
01.409.362 Gas 7,452 6,710
01.409.364 Sewage 358 320
01.409.366 Water 531 347
01.409.600 Bldg - Repairs/Maintenance 16,205 4,889 10,000
SUBTOTAL Buildings & Plants 32,431 41,285 32,860 38,000
Police Dept - 410
01.410.100 Police - Payroll 436,008 414,999 397,000
01.410.105 CHIEFADM 1,500 1,558 65,000
01.410.157 Health Insurance 77,144 98,963
01.410.158 Life Insurance 2,268 2,726
01.410.182 Police - Longevity Pay 2,825
01.410.183 OT- Court 6,956 4,379
01.410.199 Workmens Comp Police Reimburse 6,580 5,804
01.410.200 Supplies & Expenses 5,306 7,326 10,000
01.410.220 Police Computer 4,218 3,234
01.410.230 Uniforms 6,080 7,590 6,000
01.410.250 Vehicele Expense 19,808 12,999 17,215
01.410.300 Dog Law Officer 2,400
01.410.314 Police - Special Legal Serv 3,115
01.410.325 Postage
01.410.451 Police - Contract Maint. 1,652
01.410.460 Police - Mtg/Conf/Training
01.410.700 Vehicle - Radio Equipment 9 111
SUBTOTAL Police 577,098 573,469 559,689 497,615
Fire Dept - 413
01.413.100 Fire Dept. Services 21,250 22,529 21,250
01.413.300 Hydrants 21,250 42,564 36,352 40,000
01.413.500 Foreign Fire Insurance 31,118 30,309 30,400
01.413.450 Code Enforc - Contact Serv. 2425 2,450 800 2,400
SUBTOTAL Fire Department 50,522 97,382 89,990 94,050
Planning/Zoning - 414
01.414.100 Zoning Salaries 14,154 1,018 20,000
01.414.212 Supplies 3,182 238
01.414.310 Updating 2,982 167
01.414.314 ZHB - Legal Services 1,582 380
01.414.325 Postage 888 378
01.414.340 Advertising 3,463 1,027 3,500
01.414.400 Zoning Bd. Hearing - Trans 2,470 75
01.414.430 Training 135 110
01.414.470 Zoning Reimbursements 350 1,823
SUBTOTAL Planning/Zoning 20,737 29,206 5,216 23,500
Recycling - 426
01.426.227 Recycling Expenses
SUBTOTAL Recycling 0 0 0 0
Public Works - 430
01.430.100 General Highway Salaries 161,967 153,054 159,000
01.430.157 Highway - Benefits - Health 40,093 61,020 60,000
01.430.158 Highway - Benefits - Life 1,296 1,740
01.430.191 Highways - Uniform 1,548 1,615
01.430.231 Vehicle Gas 9,060 15,905
01.430.232 Vehicle Diesel 1,309 1,843
01.430.245 Highway Supplies 6,560
01.430.251 Vehicle - Parts 1,913
01.430.300 General Highway Vehicles 2,353 9,059 25,000
01.430.430 General Highway Expenses 403 4,637 6,000
01.432.200 Snow Removal Expenses 46,477 45,000 45,000
01.433.361 Traffic Signals 4,463 2,592 3,000
01.435.372 Storm Sewer Expenses 2,000
01.437.200 Equipment Repairs 2,391 4,080 5,500
01.437.251 Equipment - Parts 5,264
01.437.700 Equipment - New 431 3,000
01.438.600 Road Maintenance 35,810 66,843 90,000
SUBTOTAL Public Works 254,709 352,371 300,545 398,500
Recreation - 450
01.451.241 Recreation Supplies 15,909 16,100 5,000
01.451.361 Rec - Electricity 21,250 450 364
01.451.364 Rec - Sewage 225 1,020
01.451.366 Rec - Water 2425 44 248
SUBTOTAL Recreation 108,155 16,628 17,732 5,000
Debt Services
01.471.400 Dept Service - Principle 44,120 42,000
01.472.400 Dept Service - Interest 250 3,162 2,200
SUBTOTAL Dept Services 250 0 47,282 44,200
Misc Expenditures - 481
01.480.150 Judgnebts/Settlements
01.480.200 Miscellaneous Expenses 1,555
01.480.360 Tax Refunds 677
SUBTOTAL Misc Expenditures 0 677 0 1,555
Insurance - 486
01.486.001 Fire, Auto, Liability 21993 27,005 33,039 65,000
01.486.352 Deductible 2,500
01.486.353 Workers Compensation 36,949 49,064
SUBTOTAL Insurance 21,993 63,954 84,603 65,000
Employee Benefits - 487
01.487.161 FICA & Medicare Expenses 62081 52,500 68,992 55,000
01.487.160 Non-Uniform Pension 16,860 16,900 17,420 17,500
01.487.353 Police Pension (pass thru)
01.487.162 Unemployment 4,718 5,756
SUBTOTAL Emplyee Benefits 78,941 74,118 92,168 72,500
Other Uses - 490
01.495.100 Due to Capital Reserve Fund
01.495.200 Due to Salt Storage Acct
01.495.300 Reimburse Police Pension 5,034
01.495.400 Reimburse Patterson Road Acct
01.495.500 Reimburse Escrow Acct
01.495.600 Reimburse Water Fund
01.495.750 Transfer to Reserve Fund
01.495.900 Contingency - Current Year
SUBTOTAL Other 5,034 0 0
TOTAL EXPENSES 1,309,482 1,420,095 1,362,268 1,386,070
2005 2005 2005 2006
Actual Projected Projected Budget
Thru 10/31 12/31/2005 Difference Estimated
800 7,000 3,000 10,000
1,044 1,044 456 1,500
864 1,000 700 1,700
3,794 4,500 (2,500) 4,000
0
1,200 1,200
6,502 13,544 2,856 18,400
6,000 6,000
1,233 1,250 (1,100) 1,250
18,283 26,000 (26,000) 8,000
19,516 27,250 (21,100) 15,250
11,006 11,000 0 11,000
1,524 1,550 (150) 1,550
91 200 0 200
13,556 18,075 (8,075) 18,500
26,177 30,825 (8,225) 31,250
43,327 58,000 (42,000) 25,000
1,000 0 1,000
594 594 (594) 600
43,921 59,594 (42,594) 26,600
21,958 26,000 0 27,040
2,976 2,976 23,524 20,000
3,571 3,571 (3,571)
3,753 5,004 6,996 13,000
235 500 (500) 500
11,000 13,000
85 500 0 500
462 1,000 (1,000) 1,000
265 300 (300) 300
125 500 (500) 500
1,374 1,374 (1,374) 1,500
649 1,000 (1,000) 3,000
35,453 42,725 33,275 80,340
3,113 6,500 1,500 8,000
130 150 (150) 300
3,243 6,650 1,350 8,300
2,359 3,000 (3,000) 3,000
637 637 (637)
543 1,000 6,000 6,000
719 719 (719) 720
249 500 20,500 500
5,498 6,900 (6,900) 7,000
4,589 6,500 (6,500) 7,800
6,137 9,150 (9,150) 12,810
231 435 (435) 650
396 606 (606) 750
6,264 8,500 1,500 2,500
27,622 37,947 53 41,730
230,819 230,819 166,181
808 808 64,192
44,192 44,192 (44,192)
1,740 1,740 (1,740)
1,850 1,850 (1,850)
3,858 4,000 (4,000)
0
6,131 6,200 3,800
138 138 (138)
3,630 3,630 2,370
20,766 22,000 (4,785) 2,000
2,400
0
36 36 (36)
120 120 (120)
10 50 (50)
3,623 3,623 (3,623) 500
317,721 319,206 178,409 2,500
21,250 0 21,250
30,409 40,545 (545) 42,000
33,971 30,400 0 30,400
2,200 3,000 (600) 3,000
66,580 95,195 (1,145) 96,650
15,773 18,855 1,145 31,000
640 650 (650) 650
5 200 (200) 500
255 1,500 (1,500) 1,500
1,100 1,700 (1,700) 2,000
750 1,500 2,000 2,000
1,431 2,000 (2,000) 2,000
120 150 (150) 1,000
25 150 (150) 150
20,099 26,705 (3,205) 40,800
1,116 1,116 (1,116)
1,116 1,116 (1,116) 0
124,083 158,760 240 165,110
49,915 66,553 (6,553) 65,000
1,392 1,750 (1,750) 1,750
1,334 1,650 (1,650) 1,650
11,816 15,755 (15,755) 20,482
2,514 3,352 (3,352) 4,190
2,000 (2,000) 2,000
371 500 (500) 500
4,021 5,375 19,625 10,000
11,085 15,000 (9,000) 6,000
45,000 0
1,826 2,415 585 3,000
900 2,000 0 2,000
49 1,500 4,000 5,000
4,930 5,000 (5,000) 5,000
2,667 3,000 0 3,000
64 1,000 89,000 200,000
216,967 330,610 67,890 494,682
1,874 2,000 3,000 2,000
320 400 (400) 500
1,542 2,073 (2,073) 2,100
295 500 (500) 500
4,031 4,973 27 5,100
33,000 9,000 17,000
1,255 3,175 (975) 3,175
1,255 36,175 8,025 20,175
0 500
1,686 2,500 (945) 2,500
0 500
1,686 2,500 (945) 3,500
30,911 66,000 (1,000) 27,000
0 2,500
25,587 36,368 (36,368) 37,000
56,498 102,368 (37,368) 66,500
32,673 38,265 16,735 19,250
11,792 17,500 0 17,500
18,500 (18,500) 18,500
4,363 5,800 (5,800) 5,800
48,828 80,065 (7,565) 61,050
11,224 (11,224)
44,691 44,691 (44,691)
18,374 (18,374)
14,000 (14,000)
4,461 (4,461)
10,000
0 61,498
0 50,000
44,691 92,750 (92,750) 121,498
941,906 1,310,198 75,872 1,134,325
2002 2003 2004
Revenue Categories Actual Actual Actual
Acct. No.
Real Estate Taxes - 300
01.301.100 Real Estate Taxes - Current Estimate 268,172 368,769
01.301.200 Real Estate Taxes - prior 2,748 100
01.301.400 Real Estate Taxes - Tax Claim 15,365 14,245
SUBTOTAL RE TAXES 293,673 286,285 383,114
Act 511 Enabling Taxes - 310
01.310.010 Per Capita Tax 15155 14,849 15,672
01.310.100 Real Estate Transfer Tax 38,331 34,992 49,013
01.310.210 Earned Income Tax 407,358 437,253 428,955
01.310.510 Occupation Tax 7,353 8,465 7,582
SUBTOTAL ACT 511 TAXES 468,197 495,559 501,222
Licenses and Permits - 320
01.321.320 Junk Yard Permit 150 150
01.321.350 Grading Permit 275 4,717
01.321.740 Mechanical Amusement Tax 1,125
01.321.800 Cable TV Franchis Fees 56,921 52,479 63,131
01.321.910 Permit-Soliciting
01.321.820 Road Encroachment Permits 3,290 1,425 1,450
SUBTOTAL LICENSES & PERMITS 60,211 54,329 70,573
Fines & Forfeits - 330
01.331.100 Motor Vehicle Violations 2,180 7,221
01.331.110 Fines - Magistrate Fines 39,912 40,360
SUBTOTAL FINES & PERMITS 51,464 42,092 47,581
Interest -Rents-Royalties -341
01.342.000 Interest Earned 9,367 415 205
01.342.100 Miscellaneous Rents 2,750 1,625 1,525
SUBTOTAL INTEREST EARNINGS 12,117 2,040 1,730
Intergovernmental Revenue - 350
01.354.010 State Grants - Community Development 6,150 1,275
01.354.010 State Grants - Recycling 26,846
01.354.010 Public Utilities Tax 1,231 1,384
01.354.040 Alcohol Beverage License 850 650 650
01.354.050 Gen. Mun. Pension State Aid 16,860 18,380 35,794
01.354.070 Foreign Fire Insurance Premium 31,118 30,309
SUBTOTAL STATE SHARED REVENUE 51,937 51,532 68,028
Department Earnings - 360
01.361.100 Municipal Lien Letters 4,630 3,260 3,420
01.361.300 Subdivision Fee 520 4,100
01.361.330 Variance Fee/Cond. Use 2,000 400
01.361.340 Zoning Subdivision 750 450
01.361.350 Zoning - Rezoning Fee 7,900
01.361.510 Zoning -Sale of Maps 85
01.361.520 Copies of Ordinances 38 20
01.361.530 Sale - Subdivision Book 35 50
01.361.540 Departmental Zoning 2,584
01.362.100 Police-PAWC/FIN 84,792 133,200 15,888
01.362.110 Departmental Police 1,580 1,555
01.362.410 Permits - Building 11,094 14,793
01.362.440 Permits - Sewer
01.362.450 Permit - Occupancy 40 340
01.364.000 Recycling Containers
01.364.600 Solid Waste Benefit Fee 53,888 57,617 92,166
01.367400 Recreation Rental Fees 150 300
SUBTOTAL DEPARTMENT EARNINGS 143,310 210,284 144,051
Water - 370
01.378.900 Water Service Fee 2672
SUBTOTAL WATER 2,672 0 0
Miscellaneous Revenue - 380
01.380.000 Miscellaneous Revenue 95923 10,233 17,523
01.380.100 Photocopies 45
01.380.200 Reim. Damage to Vehicle 550 3,391
01.380.400 Reim/Overpayment 2,078 1,469
SUBTOTAL MISC REVENUE 95,923 12,861 22,428
Other Sources - 390
01.391.100 Sale of Assets 2,156 3,226
01.391.200 Proceeds form Long Term Borrowing 29,000
01.392.000 Transfer from State Highway Aid 118,300 115,000 23,800
01.392.070 Transfer from Doors Acct. Reimburse
01.392.080 Transfer from Salt Storage Acct.
01.395.000 Refund Prior Year Expenditure 34322 29,869 15,652
SUBTOTAL INTERFUND TRANSFERS 152,622 147,025 71,678
TOTAL REVENUE AND FUND BALANCE 1,332,126 1,302,007 1,310,405
2005 2005 2005 2005 2006
Budget Actual Projected Projected Budget
Thru 10/31 12/31/2005 Difference Estimated
369,000 366,008 369,000 0 369,000
4,000 (4,000)
16,000 11,530 15,000 (1,000) 15,000
389,000 377,538 384,000 (5,000) 384,000
15,700 14,255 16,500 800 16,000
50,000 40,542 45,391 (4,609) 45,000
420,000 359,141 430,675 10,675 425,000
7,000 6,564 7,500 500 7,000
492,700 420,502 500,066 7,366 493,000
200 100 200 0 200
10,000 1,565 2,000 (8,000) 2,000
1,200 1,650 1,650 450 1,650
65,000 30,936 61,870 (3,130) 61,850
25 25 25 50
1,250 1,000 (250) 1,000
77,650 34,276 66,745 (10,905) 66,750
2,666 5,332 5,332 5,000
50,000 17,136 21,377 (28,623)
50,000 19,802 26,709 (23,291) 5,000
500 164 500 0 500
2,000 1,250 1,500 (500) 1,500
2,500 1,414 2,000 (500) 2,000
8,000 6,103 6,103 (1,897)
15,000 267 267 (14,733)
1,300 1,475 1,300 0 1,300
650 650 650 0 650
17,500 43,671 43,671 26,171 36,000
30,400 33,971 30,400 0 30,400
72,850 86,137 82,391 9,541 68,350
3,018 3,000 3,000 3,000
1,740 2,000 2,000 2,000
1,340 1,150 1,150 1,150
350 175 175 175
0
10 50 50 50
50 50 50
50 50 50
30,000 840 900 (29,100) 900
12,000 (12,000)
985 735 735
40,000 25,187 27,360 (12,640) 25,000
175 175 175
1,350 1,000 1,000 1,000
240 225 225 250
77,500 77,854 65,895 (11,605) 65,000
200 (200)
159,700 113,089 102,765 (56,935) 98,625
15 15 15
0 15 15 15 0
2,000 112 500 (1,500) 500
81 100 100 100
0
0
2,000 193 600 (1,400) 600
2,111 2,111 2,111 1,000
0
124,670 124,670 0 0
8,029 8,029 8,029
44,691 44,691 44,691
15,000 17,011 17,500 2,500 15,000
139,670 71,842 197,001 57,331 16,000
1,386,070 1,124,808 1,362,292 (23,778) 1,134,325
2002 2003 2004
Revenue Categories Actual Actual Actual
Acct. No.
35.355.020 Liquid Fuels
35.341.100 Interest
TOTAL REVENUE 0 0 0
2002 2003 2004
Expenditure Categories Actual Actual Actual
Acct. No.
35.432.245 Winter Materials
35.438.245 Street Materials
35.438.740 Vehicle Payment
35.438.750 Snow Plow
SUBTOTAL 12,874 0 0
2005 2005 2005 2006
Budget Actual Projected Budget
Thru 10/31 12/31/2005 Estimated
130,000
2,000
0 0 0 132,000
2005 2005 2005 2006
Budget Actual Projected Budget
Thru 10/31 12/31/2005 Estimated
53,000
60,000
14,000
5,000
0 0 0 132,000
Revenue - Expenses 2002 2003 2004 2005
EXCESS (DEFICIT) 22,644 (118,088) (51,863) 0
ADD (LESS) BEG FUND 86,759 177,449 19,478
ESTIMATED BALANCE 109,403 59,361 (32,385) 0
Expense Summary
2002 2003 2004 2005
Expenditure Categories Actual Actual Actual Budget
Administrative 12,874 11,595 11,902 16,400
Auditor 4,014 3,909 18,072 6,150
Tax Collection 21,761 21,574 20,725 22,600
Legal 19,872 40,813 25,615 17,000
Secretary 99,697 67,710 48,193 76,000
Engineering 6,428 20,370 7,676 8,000
Buildings & Plants 32,431 41,285 32,860 38,000
Police 577,098 573,469 559,689 497,615
Fire Department 50,522 97,382 89,990 94,050
Planning/Zoning 20,737 29,206 5,216 23,500
Recycling 0 0 0 0
Public Works 254,709 352,371 300,545 398,500
Recreation 108,155 16,628 17,732 5,000
Dept Services 250 0 47,282 44,200
Misc Expenditures 0 677 0 1,555
Insurance 21,993 63,954 84,603 65,000
Emplyee Benefits 78,941 74,118 92,168 72,500
Other 0 5,034 0 0
TOTAL EXPENSES 1,309,482 1,420,095 1,362,268 1,386,070
Revenue Summary
2002 2003 2004 2005
Revenue Categories Actual Actual Actual Budget
RE TAXES 293,673 286,285 383,114 389,000
ACT 511 TAXES 468,197 495,559 501,222 492,700
LICENSES & PERMITS 60,211 54,329 70,573 77,650
FINES & PERMITS 51,464 42,092 47,581 50,000
INTEREST EARNINGS 12,117 2,040 1,730 2,500
STATE SHARED REVENUE 51,937 51,532 68,028 72,850
DEPARTMENT EARNINGS 143,310 210,284 144,051 159,700
WATER 2,672 0 0 0
MISC REVENUE 95,923 12,861 22,428 2,000
INTERFUND TRANSFERS 152,622 147,025 71,678 139,670
TOTAL REVENUE 1,332,126 1,302,007 1,310,405 1,386,070
2005 2005 2005 2006
182,902 52,094 0
(37,512) (37,512)
145,390 14,582 0
mmary
2005 2005 2005 2006 Expense Summary 2006
Actual Projected Projected Budget
Thru 10/31 12/31/2005 Difference Estimated
6,502 13,544 2,856 18,400
19,516 27,250 (21,100) 15,250 1.3%
1.6%
26,177 30,825 (8,225) 31,250 2.8%
2.3%
43,921 59,594 (42,594) 26,600
35,453 42,725 33,275 80,340 10.7%
3,243 6,650 1,350 8,300 7.1%
5.4%
27,622 37,947 53 41,730 0.3%
317,721 319,206 178,409 2,500 5.9%
66,580 95,195 (1,145) 96,650 1.8%
20,099 26,705 (3,205) 40,800 0.4%
1,116 1,116 (1,116) 0
216,967 330,610 67,890 494,682
4,031 4,973 27 5,100
1,255 36,175 8,025 20,175
1,686 2,500 (945) 3,500 43.6%
56,498 102,368 (37,368) 66,500
48,828 80,065 (7,565) 61,050
44,691 92,750 (92,750) 121,498
941,906 1,310,198 75,872 1,134,325
mmary
Revenue Summary 2006
2005 2005 2005 2006
Actual Projected Projected Budget 0.1%
1.4%
Thru 10/31 12/31/2005 Difference Estimated
377,538 384,000 (5,000) 384,000 0.0%
420,502 500,066 7,366 493,000
34,276 66,745 (10,905) 66,750 6.0% 8.7%
19,802 26,709 (23,291) 5,000 0.2%
0.4%
1,414 2,000 (500) 2,000 33.9%
86,137 82,391 9,541 68,350 5.9%
113,089 102,765 (56,935) 98,625
15 15 15 0
193 600 (1,400) 600
71,842 197,001 57,331 16,000 43.5%
1,124,808 1,362,292 (23,778) 1,134,325
Expense Summary 2006
Administrative
Auditor
Tax Collection
2.8%
2.3%
Legal
Secretary
7.1% 0.7% Engineering
3.7%
Buildings & Plants
0.2%
Police
Fire Department
8.5%
Planning/Zoning
3.6% Recycling
0.0% Public Works
Recreation
Dept Services
Misc Expenditures
Insurance
Emplyee Benefits
Other
Revenue Summary 2006
1.4%
RE TAXES
ACT 511 TAXES
LICENSES & PERMITS
33.9% FINES & PERMITS
INTEREST EARNINGS
STATE SHARED REVENUE
DEPARTMENT EARNINGS
WATER
MISC REVENUE
INTERFUND TRANSFERS