BOROUGH OF FOX CHAPEL
2006 BUDGET
GENERAL FUND BUDGET SUMMARY
REVENUE
1st 2nd 3rd 4th 2006
QTR QTR QTR QTR BUDGET
TAXES:
Real Estate-Current $0 $241,500 $1,320,200 $48,300 $1,610,000
Real Estate-Prior 3,250 3,250 3,250 3,250 13,000
Real Estate-Interim 2,250 2,250 2,250 8,250 15,000
Deed Transfer 48,600 45,900 108,000 67,500 270,000
Earned Income-Current 0 512,400 512,400 439,200 1,464,000
Earned Income-Prior 472,500 472,500 52,500 52,500 1,050,000
Earned Income-Delinquent 21,250 21,250 21,250 21,250 85,000
Occupational Privilege 0 4,000 0 0 4,000
Total Taxes $547,850 $1,303,050 $2,019,850 $640,250 $4,511,000
GRANTS AND SHARED REVENUE
Environmental Grants $0 $5,000 $0 $0 $5,000
Contracted Snow Removal 0 0 1,485 8,415 9,900
Public Utility Reality Grant 0 0 6,500 0 6,500
Alcoholic Beverages Licenses 0 0 600 0 600
State Pension Aid 0 0 0 3,300 3,300
Foreign Fire Insurance Premiums 0 0 0 85,000 85,000
County Sales Tax (Act 77) 13,500 13,500 13,500 13,500 54,000
Total Grants/Shared Revenue $13,500 $18,500 $22,085 $110,215 $164,300
CHARGES FOR SERVICES
Subdivision/Zoning Fees $900 $900 $900 $900 $3,600
EAC Fees 560 700 1,120 420 2,800
Sale of Maps and Publications 100 100 100 100 400
No-Lien Letters 700 1,225 875 700 3,500
Accident Reports 175 175 175 175 700
Security Alarm Fees 0 0 0 0 0
Building/Grading Permits 4,050 13,500 6,750 2,700 27,000
Animal Control 10 40 40 10 100
Total Charges for Services $6,495 $16,640 $9,960 $5,005 $38,100
OTHER REVENUE
Soliciting/Street Opening Permits $25 $25 $25 $25 $100
CATV Franchise Fee 12,000 12,000 12,000 12,000 48,000
Police and Court Fines 1,600 6,400 1,600 6,400 16,000
Interest Earnings 1,395 6,510 8,370 30,225 46,500
Miscellaneous Revenues 0 0 0 0 0
Interest from Land Fund 20,500 59,700 20,500 70,800 171,400
Interest from Capital Reserve Fund 0 14,850 8,888 11,363 35,100
Refund of Prior Years' Expenses 0 35,000 0 0 35,000
Total Other Revenue $35,520 $134,485 $51,383 $130,813 $352,100
TOTAL REVENUE $603,365 $1,472,675 $2,103,278 $886,283 $5,065,500
Transfer from Land Fund 0 0 0 149,600 149,600
TOTAL INCOME $603,365 $1,472,675 $2,103,278 $1,035,883 $5,215,100
B-1
BOROUGH OF FOX CHAPEL
2006 BUDGET
GENERAL FUND BUDGET SUMMARY
EXPENDITURES
1st 2nd 3rd 4th 2006
QTR QTR QTR QTR BUDGET
Legislative $24,080 $5,845 $8,985 $8,490 $47,400
Administration 130,756 129,251 131,281 133,012 524,300
Tax Collection 15,980 16,820 14,750 14,750 62,300
Borough Building & Grounds 24,612 24,734 25,780 17,574 92,700
Police Department 274,360 271,185 287,705 266,450 1,099,700
Fire Department 18,340 7,675 7,755 94,830 128,600
Planning, Zoning, EAC 19,860 19,920 19,560 19,260 78,600
Rubbish & Garbage Collection 106,160 176,850 176,850 247,540 707,400
Public Works Department 251,705 245,285 475,185 423,125 1,395,300
Parks 17,450 100,010 40,275 55,165 212,900
Community Center & Library 45,000 45,000 45,000 45,000 180,000
Miscellaneous Expenses 37,000 37,000 126,800 42,300 243,100
Tax Refunds 6,375 17,500 16,875 6,750 47,500
Debt Service 0 0 0 0 0
Total Operating Expense $971,678 $1,097,075 $1,376,801 $1,374,246 $4,819,800
Transfer to Other Funds $0 $150,000 $0 $206,300 $355,300
Contingencies 4,000 6,000 6,000 24,000 40,000
TOTAL EXPENDITURES $975,678 $1,253,075 $1,382,801 $1,604,546 $5,215,100
TOTAL INCOME $603,365 $1,472,675 $2,103,278 $1,035,883 $5,215,100
SURPLUS [DEFICIT] ($372,313) $219,600 $720,477 ($568,663) $0
Fund Balance-Start of Period $936,100 $563,787 $783,387 $1,503,864 $936,100
Fund Balance-End of Period $563,787 $783,387 $1,503,864 $935,200 $936,100
B-2
2006 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2006
LEGISLATIVE QTR QTR QTR QTR BUDGET
Operating Expenses $345 $345 $345 $5,865 $6,900
Audit Expense 17,900 0 0 0 17,900
Insurance and Officials' Bonds 960 0 8,640 0 9,600
Dues, Subscriptions & Memberships 4,875 0 0 2,625 7,500
Contributions 0 5,500 0 0 5,500
Act 77 Agency Transfer 0 0 0 0 0
TOTAL $24,080 $5,845 $8,985 $8,490 $47,400
ADMINISTRATION
Salaries $77,675 $77,675 $77,675 $77,675 $310,700
Medical and Insurance Benefits 14,675 14,675 14,675 14,675 58,700
Operating Supplies 2,490 2,075 2,075 1,660 8,300
Minor Equipment Purchases 200 200 200 200 800
Engineering Services 50 50 50 50 200
Legal Services 12,500 12,500 12,500 12,500 50,000
Computer Services 7,986 7,986 7,986 12,342 36,300
Communications 2,500 2,500 2,500 2,500 10,000
Postage, Advertising and Printing 5,280 5,940 5,940 4,840 22,000
Vehicle Maintenance 200 200 200 200 800
Insurance and Bonding 850 850 0 0 1,700
Workers' Compensation 250 250 250 250 1,000
Rent and Repair of Equipment 3,375 3,375 4,455 2,295 13,500
Dues, Subscriptions & Memberships 1,750 0 2,100 3,150 7,000
Contracted Services 450 450 450 450 1,800
Meetings, Conferences, Training 525 525 225 225 1,500
TOTAL $130,756 $129,251 $131,281 $133,012 $524,300
TAX COLLECTION
Tax Collector's Salary $3,000 $3,000 $3,000 $3,000 $12,000
Operating Supplies 230 2,070 0 0 2,300
Wage Tax Collector's Fee (JTCA) 11,750 11,750 11,750 11,750 47,000
Insurance and Bonding 1,000 0 0 0 1,000
TOTAL $15,980 $16,820 $14,750 $14,750 $62,300
BOROUGH BUILDING & GROUNDS
Maintenance Salaries and Wages $3,550 $3,550 $3,550 $3,550 $14,200
Operating Supplies 1,720 1,160 560 560 4,000
Minor Equipment Purchases 30 40 20 10 100
Utilities 14,672 13,624 15,720 8,384 52,400
Land Maintenance 215 1,935 1,505 645 4,300
Building Maintenance 4,425 4,425 4,425 4,425 17,700
TOTAL $24,612 $24,734 $25,780 $17,574 $92,700
B-3
2006 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2006
POLICE DEPARTMENT QTR QTR QTR QTR BUDGET
Salaries, Longevity, Education Allow. $191,375 $191,375 $191,375 $191,375 $765,500
Overtime 7,410 12,350 17,290 12,350 49,400
Extra Details 625 625 625 625 2,500
Medical & Insurance Benefits 42,050 42,050 42,050 42,050 168,200
Uniform Allowances 9,520 1,190 595 595 11,900
Operating Supplies 825 825 825 825 3,300
Gasoline, Oil, etc. 6,300 5,250 6,300 3,150 21,000
Tires, Tire Repair 840 280 1,120 560 2,800
Vehicle Parts 120 60 90 30 300
Minor Equipment Purchases 125 100 200 75 500
Communications Expense 1,075 1,075 1,075 1,075 4,300
Transportation, Parking 75 375 450 600 1,500
Insurance and Bonding 0 0 13,600 0 13,600
Workers Compensation 8,475 8,475 8,475 8,475 33,900
Dues, Subscriptions & Memberships 350 70 0 280 700
Vehicle Maintenance 4,320 5,760 2,160 2,160 14,400
Meetings, Conferences, Training 150 600 750 1,500 3,000
Canine Officer Expenses 725 725 725 725 2,900
Civil Service Commission 0 0 0 0 0
TOTAL $274,360 $271,185 $287,705 $266,450 $1,099,700
FIRE DEPARTMENT
Tires, Tire Repair $480 $360 $120 $240 $1,200
Vehicle & Equipment Parts 125 225 125 25 500
Vehicle & Equipment Maintenance 825 825 825 825 3,300
Life Insurance 10,600 0 0 0 10,600
Firehouse Supplies 85 100 200 115 500
Operating Supplies 500 1,000 1,500 2,000 5,000
Communications 450 450 450 450 1,800
Uniforms 0 0 0 400 400
Workers Compensation 1,725 1,725 1,725 1,725 6,900
Firehouse Utilities 1,280 800 320 800 3,200
Firehouse Maintenance 150 150 450 750 1,500
Dues, Subscriptions & Memberships 120 40 40 0 200
Meetings, Conferences, Training 0 0 0 500 500
Contributions 2,000 2,000 2,000 2,000 8,000
Firemen's Relief Aid 0 0 0 85,000 85,000
TOTAL $18,340 $7,675 $7,755 $94,830 $128,600
B-4
2006 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2006
CODE ENFORCEMENT QTR QTR QTR QTR BUDGET
Salaries $14,275 $14,275 $14,275 $14,275 $57,100
Medical & Insurance Benefits 3,550 3,550 3,550 3,550 14,200
Operating Supplies 300 300 300 300 1,200
Vehicle Maintenance 125 125 125 125 500
Tires, Tire Repair 25 25 25 25 100
Engineering Services 125 200 125 50 500
Legal Services 625 1,000 625 250 2,500
Communications 150 150 150 150 600
Workers Compensation 75 75 75 75 300
Dues, Subscriptions & Memberships 360 120 60 60 600
Meetings, Conferences, Training 250 100 250 400 1,000
TOTAL $19,860 $19,920 $19,560 $19,260 $78,600
RUBBISH AND
GARBAGE COLLECTION
Materials, Supplies $125 $125 $125 $125 $500
Contracted Services 106,035 176,725 176,725 247,415 706,900
TOTAL $106,160 $176,850 $176,850 $247,540 $707,400
PUBLIC WORKS DEPARTMENT
Salaries, Longevity $155,300 $155,300 $155,300 $155,300 $621,200
Overtime 16,320 1,360 1,360 8,160 27,200
Medical & Insurance Benefits 32,600 32,600 32,600 32,600 130,400
Uniform Allowance 3,600 0 0 0 3,600
Operating Supplies 900 1,125 1,350 1,125 4,500
Diesel Fuel, Oil, etc. 7,500 6,250 7,500 3,750 25,000
Tires, Tire Repair 1,350 1,350 1,125 675 4,500
Vehicle & Equipment Parts 6,000 3,750 1,500 3,750 15,000
Minor Equipment 125 75 175 125 500
Contracted Services-Engineering 9,200 18,400 9,200 9,200 46,000
Communications 500 500 500 500 2,000
Workers Compensation 8,900 8,900 8,900 8,900 35,600
Equipment Rental 0 0 1,650 1,650 3,300
Dues, Subscriptions & Memberships 160 0 160 480 800
Vehicle & Equipment Maintenance 4,500 4,500 3,000 3,000 15,000
Meetings, Conferences, Training 0 500 0 500 1,000
Contracted Street Sweeping 0 0 3,200 4,800 8,000
Snow & Ice Removal-Materials 0 0 0 0 0
Traffic Signal Maintenance & Repair 0 0 0 0 0
Traffic Signal Electric Cost 175 175 175 175 700
Street Signs - Material 625 625 625 625 2,500
Storm Sewers - Materials 2,310 5,775 8,085 6,930 23,100
Storm Sewers - Contracted 0 0 0 0 0
Road Maintenance - Materials 1,640 4,100 8,200 2,460 16,400
Road Maintenance - Guide Rails 0 0 0 10,000 10,000
Road Maintenance - Contracted 0 0 230,580 98,820 329,400
Contracted Bridge Repairs 0 0 0 0 0
Fire Hydrant Rental 0 0 0 69,600 69,600
TOTAL $251,705 $245,285 $475,185 $423,125 $1,395,300
B-5
2006 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2006
PARKS QTR QTR QTR QTR BUDGET
Materials, Supplies $2,400 $3,960 $4,800 $840 $12,000
Minor Equipment Purchases 0 0 0 0 0
Engineering 4,425 7,375 14,750 2,950 29,500
Utilities 25 25 25 25 100
Land Maintenance 9,450 12,600 18,900 22,050 63,000
Contracted Services 150 300 300 750 1,500
Capital Expenditures-Trailways 0 0 0 0 0
Arboreal Services 1,000 1,000 1,500 1,500 5,000
Gypsy Moth Management Services 0 70,000 0 26,800 96,800
Wildlife Management 0 4,750 0 250 5,000
TOTAL $17,450 $100,010 $40,275 $55,165 $212,900
COMMUNITY CENTER & LIBRARY $45,000 $45,000 $45,000 $45,000 $180,000
MISCELLANEOUS EXPENSES
FICA/Medicare $35,775 $35,775 $35,775 $35,775 $143,100
Liability/Fire Insurance 0 0 89,800 0 89,800
Unemployment Compensation 0 0 0 2,000 2,000
Non-Police Pension Contribution. 0 0 0 3,300 3,300
Police Pension Contribution 0 0 0 0 0
Retirement Benefits 1,225 1,225 1,225 1,225 4,900
TOTAL $37,000 $37,000 $126,800 $42,300 $243,100
TAX REFUNDS
Earned Income Tax $6,000 $16,000 $12,000 $6,000 $40,000
Real Estate Tax 375 1,500 4,875 750 7,500
TOTAL $6,375 $17,500 $16,875 $6,750 $47,500
DEBT SERVICE
Tax Anticipation Loan Interest $0 $0 $0 $0 $0
TOTAL OPERATING EXPENSE $971,678 $1,097,075 $1,376,801 $1,374,246 $4,819,800
INTERFUND TRANSFERS
To Sewer Fund $0 $150,000 $0 $73,000 $222,000
To Land Fund 0 0 0 0 0
To CRF for Administration 0 0 0 0 0
To CRF for Borough Building 0 0 0 0 0
To CRF for Police 0 0 0 0 0
To CRF for Fire 0 0 0 0 0
To CRF for Public Works 0 0 0 0 0
To CRF for Depreciation 0 0 0 133,300 133,300
TOTAL $0 $150,000 $0 $206,300 $355,300
CONTINGENCIES $4,000 $6,000 $6,000 $24,000 $40,000
TOTAL GENERAL FUND BUDGET $975,678 $1,253,075 $1,382,801 $1,604,546 $5,215,100
B-6
2006 BUDGET
SEWER FUND
1st 2nd 3rd 4th 2006
REVENUE QTR QTR QTR QTR BUDGET
Interest Income $500 $500 $500 $500 $2,000
Sewer Charges - Borough 31,250 31,250 31,250 31,250 125,000
Sewer Charges - ALCOSAN 133,325 133,325 133,325 133,325 533,300
Sewer Connection Fees 3,600 5,400 6,300 2,700 18,000
Rental from O'Hara & Indiana 16,000 0 0 0 16,000
Billing Service for ALCOSAN 4,300 0 0 0 4,300
Inspection Fees 1,340 2,010 2,010 1,340 6,700
Subtotal $190,315 $172,485 $173,385 $169,115 $705,300
Transfer from General Fund 0 150,000 0 73,000 222,000
Transfer from Land Fund $0 $0 $0 $0 $0
TOTAL INCOME $190,315 $322,485 $173,385 $242,115 $927,300
EXPENDITURES
*Administration*
Operating Supplies $150 $150 $150 $150 $600
Engineering Services 125 125 125 125 500
Contracted Services 5,375 5,375 5,375 5,375 21,500
Vehicle Maintenance 200 200 200 200 800
Audit 1,200 0 0 0 1,200
Refunds 0 0 0 0 0
Subtotal $7,050 $5,850 $5,850 $5,850 $24,600
*Sewer System*
Supplies and Minor Equipment $720 $180 $180 $120 $1,200
Materials 4,490 17,960 17,960 4,490 44,900
Utilities (Pump Stations) 240 240 160 160 800
Contracted Services 12,425 12,425 12,425 12,425 49,700
Contracted Sewer Repairs 15,625 15,625 15,625 15,625 62,500
Subtotal $33,500 $46,430 $46,350 $32,820 $159,100
*Rentals*
Rental to F.C.S.A. - Principal $0 $59,430 $0 $110,370 $169,800
Rental to F.C.S.A. - Interest 0 11,515 0 21,385 32,900
Rental to ALCOSAN 133,325 133,325 133,325 133,325 533,300
Rental to Harmar & AVJSA 0 0 0 7,800 7,800
Subtotal $133,325 $204,270 $133,325 $272,880 $743,800
Transfer to CRF for Dep. $0 $0 $0 $3,000 $3,000
TOTAL EXPENDITURES $173,875 $256,550 $185,525 $314,550 $930,500
Fund Balance-Start of Period $5,097 $21,537 $87,472 $75,332 $5,097
Fund Balance-End of Period $21,537 $87,472 $75,332 $2,897 $1,897
B-7
2006 BUDGET
HIGHWAY AID FUND
1st 2nd 3rd 4th 2006
INCOME QTR QTR QTR QTR BUDGET
Grants $0 $145,400 $0 $0 $145,400
Interest 500 500 500 500 2,000
TOTAL INCOME $500 $145,900 $500 $500 $147,400
EXPENDITURES
Road Resurfacing $0 $0 $0 $0 $0
Road Materials 0 0 145,400 0 145,400
Storm Sewer Materials 0 0 0 0 0
Equipment 0 0 0 0 0
TOTAL EXPENDITURES $0 $0 $145,400 $0 $145,400
NET INCREASE (DECREASE) $500 $145,900 ($144,900) $500 $2,000
Fund Balance-Start of Period $1,661 $2,161 $148,061 $3,161 $1,661
Fund Balance-End of Period $2,161 $148,061 $3,161 $3,661 $3,661
B-8
2006 BUDGET
CAPITAL RESERVE FUND
1st 2nd 3rd 4th 2006
INCOME QTR QTR QTR QTR BUDGET
Interest Income $8,775 $8,775 $8,775 $8,775 $35,100
Grants 0 0 0 0 0
Sale of Fixed Assets 41,800 2,200 0 0 44,000
Transfer for Administration 0 0 0 0 0
Transfer for Borough Building 0 0 0 0 0
Transfer for Police Department 0 0 0 0 0
Transfer for Fire Department 0 0 0 0 0
Transfer for Public Works 0 0 0 0 0
Transfer for Sewer Fund 0 0 0 0 0
Transfer for Depreciation 0 0 0 133,300 133,300
TOTAL INCOME $50,575 $10,975 $8,775 $142,075 $212,400
EXPENDITURES
Interest Transfer to General Fund $0 $14,850 $8,888 $11,363 $35,100
Administration 7,500 0 0 0 7,500
Borough Building 3,750 3,750 3,750 3,750 15,000
Police Department 49,200 0 0 0 49,200
Fire Department 0 1,050 8,400 1,050 10,500
Public Works Department 0 165,300 0 0 165,300
Sewer Fund 750 750 750 750 3,000
TOTAL EXPENDITURES $61,200 $185,700 $21,788 $16,913 $285,600
NET INCREASE (DECREASE) ($10,625) ($174,725) ($13,013) $125,162 ($73,200)
Fund Balance-Start of Period $981,229 $970,604 $795,879 $782,866 $981,229
Fund Balance-End of Period $970,604 $795,879 $782,866 $908,029 $908,029
B-9
2006 BUDGET
LAND FUND
1st 2nd 3rd 4th 2006
INCOME QTR QTR QTR QTR BUDGET
Transfer from General Fund $0 $0 $0 $0 $0
Interest 20,500 59,700 20,500 70,800 171,400
TOTAL INCOME $20,500 $59,700 $20,500 $70,800 $171,400
EXPENDITURES
Legal Expenses $0 $0 $0 $0 $0
Contributions, Grants & Subsidies 0 0 0 450,000 450,000
Taxes 0 0 0 0 0
Contracted Services 0 115,000 0 0 115,000
Land Acquisition 0 0 0 0 0
Transfer to General Fund 0 0 0 149,600 149,600
Transfer to General Fund - Interest 20,500 59,700 20,500 70,800 171,400
Transfer to Sewer Fund 0 0 0 0 0
TOTAL EXPENDITURES $20,500 $174,700 $20,500 $670,400 $886,000
NET INCREASE (DECREASE) $0 ($115,000) $0 ($599,600) ($714,600)
Fund Balance-Start of Period $3,830,330 $3,830,330 $3,715,330 $3,715,330 $3,830,330
Fund Balance-End of Period $3,830,330 $3,715,330 $3,715,330 $3,115,730 $3,115,730
B-10