BOROUGH OF FOX CHAPEL
2005 BUDGET
GENERAL FUND BUDGET SUMMARY
REVENUE
1st 2nd 3rd 4th 2005
QTR QTR QTR QTR BUDGET
TAXES:
Real Estate-Current $0 $202,200 $1,105,360 $40,440 $1,348,000
Real Estate-Prior 4,250 4,250 4,250 4,250 17,000
Real Estate-Interim 1,350 1,350 1,350 4,950 9,000
Deed Transfer 49,500 46,750 110,000 68,750 275,000
Earned Income-Current 0 451,605 451,605 387,090 1,290,300
Earned Income-Prior 410,355 410,355 45,595 45,595 911,900
Earned Income-Delinquent 33,875 33,875 33,875 33,875 135,500
Occupational Privilege 0 3,200 0 0 3,200
Total Taxes $499,330 $1,153,585 $1,752,035 $584,950 $3,989,900
GRANTS AND SHARED REVENUE
Environmental Grants $0 $6,500 $0 $0 $6,500
Contracted Snow Removal 0 0 1,395 7,905 9,300
Public Utility Reality Grant 0 0 5,000 0 5,000
Alcoholic Beverages Licenses 0 0 600 0 600
State Pension Aid 0 0 0 99,300 99,300
Foreign Fire Insurance Premiums 0 0 0 78,000 78,000
County Sales Tax (Act 77) 13,750 13,750 13,750 13,750 55,000
Total Grants/Shared Revenue $13,750 $20,250 $20,745 $198,955 $253,700
CHARGES FOR SERVICES
Subdivision/Zoning Fees $1,125 $1,125 $1,125 $1,125 $4,500
EAC Fees 540 675 1,080 405 2,700
Sale of Maps and Publications 100 100 100 100 400
No-Lien Letters 740 1,295 925 740 3,700
Accident Reports 150 150 150 150 600
Security Alarm Fees 0 0 0 0 0
Building/Grading Permits 4,050 13,500 6,750 2,700 27,000
Animal Control 100 400 400 100 1,000
Total Charges for Services $6,805 $17,245 $10,530 $5,320 $39,900
OTHER REVENUE
Soliciting/Street Opening Permits $25 $25 $25 $25 $100
CATV Franchise Fee 10,750 10,750 10,750 10,750 43,000
Police and Court Fines 1,600 6,400 1,600 6,400 16,000
Interest Earnings 582 2,716 3,492 12,610 19,400
Miscellaneous Revenues 0 0 0 0 0
Interest from Land Fund 10,600 30,800 10,600 36,500 88,400
Interest from Capital Reserve Fund 0 6,473 3,874 4,953 15,300
Refund of Prior Years' Expenses 0 250,000 0 0 250,000
Total Other Revenue $23,557 $307,164 $30,341 $71,238 $432,200
TOTAL REVENUE $543,442 $1,498,244 $1,813,651 $860,463 $4,715,700
Transfer from Land Fund 0 0 0 209,000 209,000
TOTAL INCOME $543,442 $1,498,244 $1,813,651 $1,069,463 $4,924,700
B-1
BOROUGH OF FOX CHAPEL
2005 BUDGET
GENERAL FUND BUDGET SUMMARY
EXPENDITURES
1st 2nd 3rd 4th 2005
QTR QTR QTR QTR BUDGET
Legislative $22,815 $5,765 $8,365 $7,055 $44,000
Administration 130,353 129,163 131,083 131,701 522,300
Tax Collection 16,105 16,945 14,875 14,875 62,800
Borough Building & Grounds 24,940 28,920 28,400 19,740 102,000
Police Department 269,570 266,650 280,720 263,960 1,080,900
Fire Department 22,106 11,985 12,725 93,084 139,900
Planning, Zoning, EAC 19,480 19,310 19,080 18,930 76,800
Rubbish & Garbage Collection 59,925 99,375 99,375 138,825 397,500
Public Works Department 263,455 315,775 462,000 331,670 1,372,900
Parks 15,680 96,085 32,410 58,725 202,900
Community Center & Library 45,000 45,000 45,000 45,000 180,000
Miscellaneous Expenses 36,725 36,725 119,425 138,025 330,900
Tax Refunds 7,500 21,000 23,250 8,250 60,000
Debt Service 0 0 0 0 0
Total Operating Expense $933,654 $1,092,698 $1,276,708 $1,269,840 $4,572,900
Transfer to Other Funds $0 $150,000 $0 $201,800 $351,800
Contingencies 0 0 0 0 0
TOTAL EXPENDITURES $933,654 $1,242,698 $1,276,708 $1,471,640 $4,924,700
TOTAL INCOME $543,442 $1,498,244 $1,813,651 $1,069,463 $4,924,700
SURPLUS [DEFICIT] ($390,212) $255,546 $536,943 ($402,177) $0
Fund Balance-Start of Period $1,121,240 $731,028 $986,574 $1,523,517 $1,121,240
Fund Balance-End of Period $731,028 $986,574 $1,523,517 $1,121,340 $1,121,240
B-2
2005 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2005
LEGISLATIVE QTR QTR QTR QTR BUDGET
Operating Expenses $265 $265 $265 $4,505 $5,300
Audit Expense 17,100 0 0 0 17,100
Insurance and Officials' Bonds 900 0 8,100 0 9,000
Dues, Subscriptions & Memberships 4,550 0 0 2,450 7,000
Contributions 0 5,500 0 0 5,500
Act 77 Agency Transfer 0 0 0 100 100
TOTAL $22,815 $5,765 $8,365 $7,055 $44,000
ADMINISTRATION
Salaries $78,075 $78,075 $78,075 $78,075 $312,300
Medical and Insurance Benefits 14,600 14,600 14,600 14,600 58,400
Operating Supplies 2,250 1,875 1,875 1,500 7,500
Minor Equipment Purchases 625 625 625 625 2,500
Engineering Services 50 50 50 50 200
Legal Services 12,000 12,000 12,000 12,000 48,000
Computer Services 6,468 6,468 6,468 9,996 29,400
Communications 2,500 2,500 2,500 2,500 10,000
Postage, Advertising and Printing 6,480 7,290 7,290 5,940 27,000
Vehicle Maintenance 125 125 125 125 500
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 1,625 0 1,950 2,925 6,500
Contracted Services 625 625 625 625 2,500
Meetings, Conferences, Training 455 455 195 195 1,300
TOTAL $130,353 $129,163 $131,083 $131,701 $522,300
TAX COLLECTION
Tax Collector's Salary $2,700 $2,700 $2,700 $2,700 $10,800
Operating Supplies 230 2,070 0 0 2,300
Wage Tax Collector's Fee (JTCA) 12,175 12,175 12,175 12,175 48,700
Insurance and Bonding 1,000 0 0 0 1,000
TOTAL $16,105 $16,945 $14,875 $14,875 $62,800
BOROUGH BUILDING & GROUNDS
Maintenance Salaries and Wages $3,425 $3,425 $3,425 $3,425 $13,700
Operating Supplies 2,150 1,450 700 700 5,000
Minor Equipment Purchases 120 160 80 40 400
Utilities 11,760 10,920 12,600 6,720 42,000
Land Maintenance 685 6,165 4,795 2,055 13,700
Building Maintenance 6,800 6,800 6,800 6,800 27,200
TOTAL $24,940 $28,920 $28,400 $19,740 $102,000
B-3
2005 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2005
POLICE DEPARTMENT QTR QTR QTR QTR BUDGET
Salaries, Longevity, Education Allow. $183,650 $183,650 $183,650 $183,650 $734,600
Overtime 9,090 15,150 21,210 15,150 60,600
Extra Details 625 625 625 625 2,500
Medical & Insurance Benefits 41,850 41,850 41,850 41,850 167,400
Uniform Allowances 9,760 1,220 610 610 12,200
Operating Supplies 875 875 875 875 3,500
Gasoline, Oil, etc. 5,370 4,475 5,370 2,685 17,900
Tires, Tire Repair 750 250 1,000 500 2,500
Vehicle Parts 200 100 150 50 500
Minor Equipment Purchases 125 100 200 75 500
Communications Expense 6,575 6,575 6,575 6,575 26,300
Transportation, Parking 75 375 450 600 1,500
Insurance and Bonding 0 0 8,500 0 8,500
Workers Compensation 7,125 7,125 7,125 7,125 28,500
Dues, Subscriptions & Memberships 450 90 0 360 900
Vehicle Maintenance 2,160 2,880 1,080 1,080 7,200
Meetings, Conferences, Training 140 560 700 1,400 2,800
Canine Officer Expenses 750 750 750 750 3,000
Civil Service Commission 0 0 0 0 0
TOTAL $269,570 $266,650 $280,720 $263,960 $1,080,900
FIRE DEPARTMENT
Tires, Tire Repair $280 $210 $70 $140 $700
Vehicle & Equipment Parts 125 225 125 25 500
Vehicle & Equipment Maintenance 750 750 750 750 3,000
Life Insurance 10,300 0 0 0 10,300
Firehouse Supplies 51 60 120 69 300
Operating Supplies 550 1,100 1,650 2,200 5,500
Communications 5,225 5,225 5,225 5,225 20,900
Uniforms 0 0 0 400 400
Workers Compensation 1,475 1,475 1,475 1,475 5,900
Firehouse Utilities 880 550 220 550 2,200
Firehouse Maintenance 350 350 1,050 1,750 3,500
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 78,000 78,000
TOTAL $22,106 $11,985 $12,725 $93,084 $139,900
B-4
2005 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2005
CODE ENFORCEMENT QTR QTR QTR QTR BUDGET
Salaries $13,800 $13,800 $13,800 $13,800 $55,200
Medical & Insurance Benefits 3,550 3,550 3,550 3,550 14,200
Operating Supplies 575 575 575 575 2,300
Vehicle Maintenance 100 100 100 100 400
Tires, Tire Repair 25 25 25 25 100
Engineering Services 125 200 125 50 500
Legal Services 375 600 375 150 1,500
Communications 125 125 125 125 500
Workers Compensation 75 75 75 75 300
Dues, Subscriptions & Memberships 480 160 80 80 800
Meetings, Conferences, Training 250 100 250 400 1,000
TOTAL $19,480 $19,310 $19,080 $18,930 $76,800
RUBBISH AND
GARBAGE COLLECTION
Materials, Supplies $750 $750 $750 $750 $3,000
Contracted Services 59,175 98,625 98,625 138,075 394,500
TOTAL $59,925 $99,375 $99,375 $138,825 $397,500
PUBLIC WORKS DEPARTMENT
Salaries, Longevity $148,100 $148,100 $148,100 $148,100 $592,400
Overtime 18,000 1,500 1,500 9,000 30,000
Medical & Insurance Benefits 32,450 32,450 32,450 32,450 129,800
Uniform Allowance 4,000 0 0 0 4,000
Operating Supplies 800 1,000 1,200 1,000 4,000
Diesel Fuel, Oil, etc. 4,500 3,750 4,500 2,250 15,000
Tires, Tire Repair 1,500 1,500 1,250 750 5,000
Vehicle & Equipment Parts 6,000 3,750 1,500 3,750 15,000
Minor Equipment 125 75 175 125 500
Contracted Services-Engineering 8,160 16,320 8,160 8,160 40,800
Communications 1,475 1,475 1,475 1,475 5,900
Workers Compensation 9,025 9,025 9,025 9,025 36,100
Equipment Rental 0 0 750 750 1,500
Dues, Subscriptions & Memberships 200 0 200 600 1,000
Vehicle & Equipment Maintenance 1,860 1,860 1,240 1,240 6,200
Meetings, Conferences, Training 0 500 0 500 1,000
Contracted Street Sweeping 0 0 4,400 6,600 11,000
Snow & Ice Removal-Materials 19,760 0 29,640 0 49,400
Traffic Signal Maintenance & Repair 0 0 0 0 0
Traffic Signal Electric Cost 150 150 150 150 600
Street Signs - Material 300 300 300 300 1,200
Storm Sewers - Materials 2,000 5,000 7,000 6,000 20,000
Storm Sewers - Contracted 0 76,395 155,105 0 231,500
Road Maintenance - Materials 5,050 12,625 25,250 7,575 50,500
Road Maintenance - Guide Rails 0 0 0 10,000 10,000
Road Maintenance - Contracted 0 0 28,630 12,270 40,900
Contracted Bridge Repairs 0 0 0 0 0
Fire Hydrant Rental 0 0 0 69,600 69,600
TOTAL $263,455 $315,775 $462,000 $331,670 $1,372,900
B-5
2005 BUDGET
GENERAL FUND DETAILED BUDGET
1st 2nd 3rd 4th 2005
PARKS QTR QTR QTR QTR BUDGET
Materials, Supplies $700 $1,155 $1,400 $245 $3,500
Minor Equipment Purchases 0 0 0 0 0
Engineering 1,500 2,500 5,000 1,000 10,000
Utilities 50 50 50 50 200
Land Maintenance 11,430 15,240 22,860 26,670 76,200
Contracted Services 200 400 400 1,000 2,000
Capital Expenditures-Trailways 0 0 0 0 0
Arboreal Services 1,800 1,800 2,700 2,700 9,000
Gypsy Moth Management Services 0 70,000 0 26,800 96,800
Wildlife Management 0 4,940 0 260 5,200
TOTAL $15,680 $96,085 $32,410 $58,725 $202,900
COMMUNITY CENTER & LIBRARY $45,000 $45,000 $45,000 $45,000 $180,000
MISCELLANEOUS EXPENSES
FICA/Medicare $34,925 $34,925 $34,925 $34,925 $139,700
Liability/Fire Insurance 0 0 82,700 0 82,700
Unemployment Compensation 0 0 0 2,000 2,000
Non-Police Pension Contribution. 0 0 0 65,100 65,100
Police Pension Contribution 0 0 0 34,200 34,200
Retirement Benefits 1,800 1,800 1,800 1,800 7,200
TOTAL $36,725 $36,725 $119,425 $138,025 $330,900
TAX REFUNDS
Earned Income Tax $6,750 $18,000 $13,500 $6,750 $45,000
Real Estate Tax 750 3,000 9,750 1,500 15,000
TOTAL $7,500 $21,000 $23,250 $8,250 $60,000
DEBT SERVICE
Tax Anticipation Loan Interest $0 $0 $0 $0 $0
TOTAL OPERATING EXPENSE $933,654 $1,092,698 $1,276,708 $1,269,840 $4,572,900
INTERFUND TRANSFERS
To Sewer Fund $0 $150,000 $0 $73,000 $223,000
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 0 128,800 128,800
TOTAL $0 $150,000 $0 $201,800 $351,800
CONTINGENCIES $0 $0 $0 $0 $0
TOTAL GENERAL FUND BUDGET $933,654 $1,242,698 $1,276,708 $1,471,640 $4,924,700
B-6
2005 BUDGET
SEWER FUND
1st 2nd 3rd 4th 2005
REVENUE QTR QTR QTR QTR BUDGET
Interest Income $250 $250 $250 $250 $1,000
Sewer Charges - Borough 30,000 30,000 30,000 30,000 120,000
Sewer Charges - ALCOSAN 117,800 117,800 117,800 117,800 471,200
Sewer Connection Fees 4,900 7,350 8,575 3,675 24,500
Rental from O'Hara & Indiana 16,000 0 0 0 16,000
Billing Service for ALCOSAN 4,100 0 0 0 4,100
Inspection Fees 1,400 2,100 2,100 1,400 7,000
Subtotal $174,450 $157,500 $158,725 $153,125 $643,800
Transfer from General Fund 0 150,000 0 73,000 223,000
Transfer from Land Fund $0 $0 $0 $0 $0
TOTAL INCOME $174,450 $307,500 $158,725 $226,125 $866,800
EXPENDITURES
*Administration*
Operating Supplies $250 $250 $250 $250 $1,000
Engineering Services 500 500 500 500 2,000
Contracted Services 5,250 5,250 5,250 5,250 21,000
Vehicle Maintenance 250 250 250 250 1,000
Audit 3,200 0 0 0 3,200
Refunds 0 0 0 0 0
Subtotal $9,450 $6,250 $6,250 $6,250 $28,200
*Sewer System*
Supplies and Minor Equipment $900 $225 $225 $150 $1,500
Materials 3,050 12,200 12,200 3,050 30,500
Utilities (Pump Stations) 210 210 140 140 700
Contracted Services 20,625 20,625 20,625 20,625 82,500
Contracted Sewer Repairs 13,250 13,250 13,250 13,250 53,000
Subtotal $38,035 $46,510 $46,440 $37,215 $168,200
*Rentals*
Rental to F.C.S.A. - Principal $0 $57,260 $0 $106,340 $163,600
Rental to F.C.S.A. - Interest 0 10,745 0 19,955 30,700
Rental to ALCOSAN 117,800 117,800 117,800 117,800 471,200
Rental to Harmar & AVJSA 0 0 0 7,500 7,500
Subtotal $117,800 $185,805 $117,800 $251,595 $673,000
Transfer to CRF for Dep. $0 $0 $0 $3,000 $3,000
TOTAL EXPENDITURES $165,285 $238,565 $170,490 $298,060 $872,400
Fund Balance-Start of Period $5,974 $15,139 $84,074 $72,309 $5,974
Fund Balance-End of Period $15,139 $84,074 $72,309 $374 $374
B-7
2005 BUDGET
HIGHWAY AID FUND
1st 2nd 3rd 4th 2005
INCOME QTR QTR QTR QTR BUDGET
Grants $0 $136,400 $0 $0 $136,400
Interest 500 500 500 500 2,000
TOTAL INCOME $500 $136,900 $500 $500 $138,400
EXPENDITURES
Road Resurfacing $0 $6,000 $54,000 $0 $60,000
Road Materials 0 0 50,000 0 50,000
Storm Sewer Materials 0 0 0 0 0
Equipment 0 0 0 0 0
TOTAL EXPENDITURES $0 $6,000 $104,000 $0 $110,000
NET INCREASE (DECREASE) $500 $130,900 ($103,500) $500 $28,400
Fund Balance-Start of Period $144 $644 $131,544 $28,044 $144
Fund Balance-End of Period $644 $131,544 $28,044 $28,544 $28,544
B-8
2005 BUDGET
CAPITAL RESERVE FUND
1st 2nd 3rd 4th 2005
INCOME QTR QTR QTR QTR BUDGET
Interest Income $3,825 $3,825 $3,825 $3,825 $15,300
Grants 1,300 1,300 1,300 1,300 5,200
Sale of Fixed Assets 12,350 650 0 0 13,000
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 0 128,800 128,800
TOTAL INCOME $17,475 $5,775 $5,125 $133,925 $162,300
EXPENDITURES
Interest Transfer to General Fund $0 $6,473 $3,874 $4,953 $15,300
Administration 5,700 0 0 0 5,700
Borough Building 750 750 750 750 3,000
Police Department 43,200 0 0 0 43,200
Fire Department 0 250 2,000 250 2,500
Public Works Department 0 4,300 0 0 4,300
Sewer Fund 750 750 750 750 3,000
TOTAL EXPENDITURES $50,400 $12,523 $7,374 $6,703 $77,000
NET INCREASE (DECREASE) ($32,925) ($6,748) ($2,249) $127,222 $85,300
Fund Balance-Start of Period $903,957 $871,032 $864,284 $862,035 $903,957
Fund Balance-End of Period $871,032 $864,284 $862,035 $989,257 $989,257
B-9
2005 BUDGET
LAND FUND
1st 2nd 3rd 4th 2005
INCOME QTR QTR QTR QTR BUDGET
Transfer from General Fund $0 $0 $0 $0 $0
Interest 10,600 30,800 10,600 36,500 88,400
TOTAL INCOME $10,600 $30,800 $10,600 $36,500 $88,400
EXPENDITURES
Legal Expenses $0 $0 $0 $0 $0
Contributions, Grants & Subsidies 0 0 0 1,000,000 1,000,000
Taxes 0 0 0 0 0
Contracted Services 0 225,500 0 0 225,500
Land Acquisition 0 0 0 0 0
Transfer to General Fund 0 0 0 209,000 209,000
Transfer to General Fund - Interest 10,600 30,800 10,600 36,500 88,400
Transfer to Sewer Fund 0 0 0 0 0
TOTAL EXPENDITURES $10,600 $256,300 $10,600 $1,245,500 $1,522,900
NET INCREASE (DECREASE) $0 ($225,500) $0 ($1,209,000) ($1,434,500)
Fund Balance-Start of Period $4,005,748 $4,005,748 $3,780,248 $3,780,248 $4,005,748
Fund Balance-End of Period $4,005,748 $3,780,248 $3,780,248 $2,571,248 $2,571,248
B-10