*  Irwin Borough  2024 Budget  YOUR PLACB FIERE    GENERAL FUND Income  300.000 - Taxes  301.100 - Real Estate Taxes Current 301.200 - Real EstateTaxes - Prior 301.400 Fire Dept Taxes 301.300 - Real Estate Taxes - Delinquent Total 300.000 - TAXES 310.000 - LOCAL TAX ENABLING ACT 511 305.100 - Borough Occupation Tax 305.101 Borough Occ Tax Delq. 310.010 - Borough Per Capita Tax 310.011 - Borough Per Capita Delq. 310.100 - Real Estate Transfer Tax 310.210 . Earned Income Tax-Currrent 310.230 - Earned Income Tax-Delinquent 310.360 - Business Privilege Tax 310.361 - Business Privilege Deliquient 310.410 - LST Tax Total 310.000 - LOCAL TAX ENABLING ACT 511 320.000 - LICENSES AND PERMIT 320.062 Special Events Permit 320.100 - Landlord Fee 320.200 - Overweight Truck Permit 321.610 Transient Retailers 321.700 Mechanical Devices 321.800 - Television Franchise 322.800 - Street,Sidewalk & Curb Permit Total 320.000 LICENSES AND PERMIT 330.000 - FINES AND FORFEITS 331.110 - Vehicle Code Violations 331.120 - Violations of Ordinances, Etc. 331.140 - Parking Violaion Fines 331.300 . Quality of Life Violations 332.100 - NSF Check Restitution Total 330.000 - FINES AND FORFEITS 340.000 : INTEREST AND RENTS 341.100 Interest Earnings 341.200 - Rent-Buildings Total 340.000 - INTEREST AND RENTS 350.000 : STATE SHARED REV, ENT. & GRANTS 350.100 - N. Irwin Payment for Pol. Serv. 354.030 - Snow Removal Rt. 993 355.010 . Property Taxes-Public Utility 355.012 . Foreign Casualty Ins. Premium  643,000.00 1,000.00 0.00 20,000.00 664,000.00 8,000.00 8,000.00 7,500.00 4,000.00 51,000.00 540,000.00 2,600.00 75,000.00 50,000.00 61,000.00 807,100.00 2,000.00 2,500.00 500.00 1,800.00 3,500.00 60,000.00 5,000.00 75,300.00 10,000.00 4,000.00 10,000.00 2,500.00 100.00 26,600.00 150.00 21,000.00 21,150.00 33,072.00 1,752.14 1,400.00 57,000.00    355.040 - Alcoholic Beverage Tax 355.070 - Foreign Fire Insurance Premium 359.001 - Lieu of Taxes-Irwin Manor 360.000 CHARGES FOR SERVICES 361.340 - Hearing Fees 361.560 - Sale of Lien Letters 362.009 Pol. Spe. Prog. Reimb. 362.010 Reimb. TaskForce/Driving 362.100 - Special Police Services 362.110 Sale of Accident Report/Copies 362.410 - Building Permits 362.411 Vacant Property 362.430 Dye Test/Lateral Certification 362.450 Commercial Occupancy Permits 362.470 - Residential Occupancy Permit 362.471 - Rental Occupancy Permit 362.800 Wireless Communication Yrly Fee 363.210 - Parking Meters 363.220 - Monthly Parkers 364.110 Sewer Tap-In Fee 364.120 - Sewage Charges 364.121 - Deliquient Sewage Charges 364.300 - Garbage & Refuse Collection 364.301 Deliquient Garbage 367.300 - Playground Use Charges Total 360.000 ( CHARGES FOR SERVICES 380.000 MISCELLANEOUS 380.001 - General Miscellaneous 395.100 - Refund Prior Year Expenditures 395.200 - Reimbursement from Insurance 395.300 Reimbursement Workers Comp. Total 380.000 MISCELLANEOUS  2,050.00 18,000.00 1,000.00 2,000.00 3,300.00 5,000.00 1,200.00 1,500.00 1,000.00 14,000.00 500.00 13,000.00 500.00 3,000.00 2,000.00 0.00 27,000.00 30,000.00 0.00 1,440,000.00 200,000.00 620,880.00 98,875.03 14,000.00 2,477,755.03 10,000.00 5,000.00 5,000.00 1,000.00 21,000.00 4,207,179.17 4,207,179.17  Total 350.000 - STATE SHARED REV, ENT. & GRAN 114,274.14  Total Income  Expense  400.000 - FINANCEIPERSONNEL 400.112 Salary of Mayor 400.113 Salary of Council 400.115.Code Enforcement Offier 400.116. Solicitor 400.121 Salary of Manager 400.122 - Salary of Assistant Manager 400.143 - Extra Help-billing clerk 400.149 - Borough Portion Police Pension 400.150 - Boro Portion Non-Unfi Pension  2,500.00 13,128.00 46,866.03 38,223.59 62,559.15 46,866.03 38,771.20 60,000.00 15,000.00    400.151 - Employer Port. Healthcare Ded. 400.152 Dental Insurance 400.153 - Emplyer Pymnt Lieu of healthca 400.154 Short Term Disability 400.155 - Eyecare 400.156 Hospitalization 400.158 - Life Insurance & Acc. Death 400.164 - State Aid Pensions Non-Unif 400.165 - State Aid Pensions Police 400.183 Overtime 400.210 - Office Supplies-General 400.214 - Purchase Books, Subscriptions 400.215 - Safe Deposit Box 400.216 - Miscellaneous 400.310 Appraisal Service 400.311 - Auditing Services 400.316 - Magistrate & Constable Fee 400.317 Ordinance Codification Services 400.321 - Telephone 400.325 . Postage 400.341 * Advertising and Printing 400,352 . Public Officials Liability Ins 400.420 - Association Dues 400.421 - Conference Expenses 400.501 JCP Expenditures 400.750 - Equipment Replacement Total 400.000 - FINANCEIPERSONNEL 403.000 - TAX COLLECTION 403.114 - Commission-Real Estate Tax 403.213 - Materials & Supplies 403.316 - Commission - LST 403.317 Commission - WageTax 403.318 - Commission - Bus. Priv' Tax 403.325 Postage/EIT and LST Collection 403.353 . Tax Collector's & Manager's Bond Total 403.000 - TAX COLLECTION 407.000 - DATA PROCESSING 407.316 Utility/Bus Priv Billing Serv 407.317 Computer Hardware 407.318 - Computer Supplies 407.319 Computer Programs/Service Total 407.000 - DATA PROCESSING 409.000 : PROPERTY- - BUILDINGS & LOTS 409.216 Miscellaneous 409.239 - Supplies - General 409.242 Building Security 409.246 . Warehse Supplies for P.W. Bldg. 409.361 - Electric - Allegheny Power  6,750.00 2,784.36 7,541.21 2,600.00 162.00 55,323.63 600.00 20,000.00 50,000.00 1,000.00 4,500.00 300.00 230.00 800.00 600.00 11,000.00 1,500.00 6,000.00 5,300.00 2,000.00 6,000.00 15,180.00 4,100.00 3,500.00 500.00 400.00 532,585.20 30,000.00 650.00 910.00 5,500.00 5,100.00 450.00 2,300.00 44,910.00 1,500.00 1,000.00 550.00 8,000.00 11,050.00 200.00 1,500.00 500.00 1,000.00 6,500.00    409.362 Gas Columbia 409.364 Sewer Service 409.366 - Water Mun. Auth. West Cnty. 409.373 - Maintenance & Repairs to Bldgs 409.374 Maintenance Fire Extinguishers 409.375 - Janitorial Services Total 409.000 - PROPERTY BUILDINGS & LOTS 410.000 - PUBLIC SAFETY- POLICE DEPT. 410.122 - Salary of Chief 410.130 - Salary of Full-Time Police 410.151 - Employer Port. Healthcare Ded. 410.152 - Dental Insurance 410.153 Employer Payment in Lieu of Hea 410.154 - Disability Insurance 410.155 Eyecare 410.156 - Hospitalization 410.158 - Life Insur./Accidental Death 410.182 - Overtime Fulltime 410.191 - Uniforms Fulltime 410.195 . Bullet Proof Vests 410.210 Office Supplies-General 410.212 - Forms 410.213 - Small Items (Office) 410.215 - Books, Subscriptions 410.216 Miscellaneous 410.217 Copy Machine Supplies 410.231 Vehicle Gasoline 410.235 . Vehicle Lubrication and Wash 410.238 Taser's 410.239 . Ammunition & Similar Supplies 410.251 - Tires/Tubes 410.252 - Maintenance - Vehicles 410.253 Maintenance-General Equipment 410.254 - Maintenance Office Equipment 410.260 - Purchase Minor Equipment 410.300 - Blood Alcohol Tests 410.301 InSynch Annual Fee 410.314 . Legal Services Emp. Issues 410.316 - New Hire Testing Physicals Etc. 410.321 - Telephone 410.325 - Postage 410.326 - Contract for Radios 410.352 - Police Liability Ins. 410.420 - Association Dues 410.450 Dog Catcher 410.461 - School/Classes  12,600.00 2,000.00 2,000.00 77,000.00 400.00 5,000.00 108,700.00 79,825.80 281,000.00 5,500.00 3,596.76 27,323.32 1,500.00 458.28 69,651.95 360.00 33,000.00 7,000.00 3,600.00 1,500.00 1,000.00 150.00 250.00 250.00 300.00 9,500.00 450.00 2,000.00 6,000.00 2,600.00 5,500.00 1,000.00 600.00 250.00 700.00 2,600.00 500.00 1,000.00 4,100.00 200.00 1,500.00 18,920.00 200.00 2,700.00 2,000.00 578,586.11  Total 410.000 - PUBLIC SAFETY POLICE DEPT. 411.000 - PUBLIC SAFETY - FIRE DEPT.    411.166 - SWIF Workmens' Comp. 411.351 - Insurance (Building and Vehicle) 411.385 - Hydrant Rental 411.520 - Annual Lump Sum 411.540 - Firemen's Relief Assoc. Total 411.000 - PUBLIC SAFETY - FIRE DEPT. 413.000 - CODE ENFORCEMENT 413.210 - Supplies 413.215 Books & Subscriptions 413.325 - Postage 413.450 - Contracted Insp. Serv. 413.451 - Contracted-cleanup abandoned pr 413.452 - Blight Remed Research/Removal 413.461 School-Classes Total 413.000 - CODE ENFORCEMENT 414.000 - PLANNINGIZONING 414.314 Legal Services - ZHB 414.316  Advertising 414.317 - Court Reporter Total 414.000 - PLANNINGIZONING 427.000 - SOLID WASTE GARBAGE 427.338 - DEP Waste Hauler Permit Fee 427.452 - Contracted Garbage Service 427.490 - St. Sweeper Dumping Chgs. Total 427.000 - SOLID WASTE- GARBAGE 429.000 . WASTE WATER COLLECTIONION/TREATMT 429.216 - Miscellaneous 429.250 - Maintenance and Repairs System 429.260 Small Tools and Minor Equipment 429.325 - Postage 429.450 Water Shut-off Fees 429.452 - W.W.M.A. Sewer Treatment Chrg 429.453 - Billing Info (MAWC) 430.000 - PUBLIC WORKS - STREETS 430.142 - Salary of PW Director 430.143 - Salary of Laborers 430.151 - Employer Port. Healthcare Ded. 430.152 - Dental Insurance 430.154 - Disability Ins. ShortTerm 430.155 - Eyecare 430.156 - Hospitalization 430.158 - Life Insurance/Accid. Death 430.183 - Overtime 430.192 CDL Testing 430.216 - Miscellaneous 430.217 - Pa. One Call 430.231 - Vehicle Gasoline  19,000.00 7,500.00 5,000.00 9,000.00 18,000.00 58,500.00 300.00 550.00 100.00 1,500.00 7,500.00 2,000.00 5,000.00 16,950.00 1,500.00 500.00 600.00 2600.00 400.00 581,300.00 3,500.00 585,200.00 100.00 5,000.00 150.00 6,000.00 2,000.00 950,000.00 200.00 56,715.17 95,488.00 11,000.00 3,341.04 1,100.00 162.00 69,651.95 300.00 5,000.00 250.00 1,200.00 400.00 6,500.00  Total 429.000 - WASTE WATER COLLECTIONTREA 963,450.00    430.232 Vehicle Diesel Fuel 430.238 - Uniforms 430.239 Shoe Allowance 430.245 - Highway Suppies-Maintenance 430.246 Other Supplies 430.250 - Maintenance & Repairs to Equip 430.251 - Maintenance Borough Vehicles 430.260 - Small Tools & Minor Equipment 430.313 Engineering Services 430.321 - Telephone 430.384 - Rental of Equipment 430.530 - Fees to DCED for Bldg Permits 432.245 , Snow Removal Supplies 432.310 Contracted Snow Removal Svcs 433.250 - Street Signs Repar/Replace 433.252 - Maint -7 Traffic Signal/Electric 433.254 - Maint-GatwaysfElectie Total 430.000 - PUBLIC WORKS- - STREETS 445.000 - PARKING FACILITIES 445.140 - Meter Enforcement Officer 445.193 Meter Enforcement Officer Unif 445.250 Maintenance Parking Meters 445.252 - Lot Repair & Maintenance Total 445.000 PARKING FACILITIES 446.300 - Storm Water - MS4 Compliance 447,530 . Westmrind City TranistT Authrty 451.000 : RECREATION 451.530 Cultural Recreation-Civics 454.250 - General Park Supplies/Maint. 454.364 Sewer Service 454.384 - Rental of Port-A-Johns 455.250 - Shade Trees-Maintenance Total 451.000 - RECREATION 471.060 - Tax Note Principle 472.600 - Tax Note, Fees & Interest 480.316 - Bank Fees 486.000 - INSURANCE & BONDING 486.158 - Life Insurance Premium/Council 486.351 - Package Policy 486.354 - Staff Workmens Compensation 486.355 Insurance Deductible 486.700 - Insurance Coverage Damages Total 486.000 - INSURANCE & BONDING 489.000 - MISC EXPENDITURES  5,000.00 4,000.00 1,000.00 6,500.00 3,500.00 18,000.00 4,500.00 5,000.00 150,000.00 6,500.00 1,300.00 500.00 75,000.00 3,000.00 9,000.00 6,600.00 3,000.00 553,508.16 18,064.80 500.00 2,500.00 1,500.00 22,564.80 3,500.00 6,000.00 9,500.00 3,000.00 35,000.00 1,900.00 1,000.00 8,000.00 48,900.00 0.00 0.00 500.00 500.00 300.00 58,000.00 40,000.00 2,500.00 2,000.00 102,800.00    489.164 Payroll Taxes & Fringe Benefits Total 489.000 MISC EXPENDITURES 491.000 REFUND PRIOR YEARS REVENUES 491.001 - Refund of Prior Year Revenues Total 491.000 REFUND PRIOR YEARS REVENUES 492.000 - TRANSFER TO OPERATING FUNDS 492.023 - Transfer to Sewer Project Fund 492.083 Transfer to IVFD 492.030 . Transfer to Capital Reserve Total Expense Net Ordinary Income Net Income  85,000.00 85,000.00 1,000.00 1,000.00 470,000.00 0.00 10,874.90 4,207,179.17 0.00 0.00  Total 492.000 - TRANSFER TO OPERATING FUNDS 480,874.90    Capital Reserve  341.400.1 Intesrtest Earnings Total 340.000 Interest and Rents 367.400 : Civic Activities Donation-Civic 380.000 - MISCELLANEOUS 380.002 General Misc-CR Total 380.000 - MISCELLANEOUS 392.000 - OPERATING TRANSFER 392.400 - Trans from GF-CR Total 392.000 - OPERATING TRANSFER  300.00 300.00  0.00  410.000 - PUBLIC SAFETY-P POLICE DEPT. 410.750 Reserve for Police Car/Lightbar Total 410.000 - PUBLIC SAFETY- - POLICE DEPT. 411.000 Public Safety - Fire Department Total 411.000 Public Safety - Fire Departmnet 430.000 - PUBLIC WORKS -S STREETS 430.313 Engineering Services 430.316 Engineering Services-CR 430.750 - Reserve for Dump Truck- CR 430.751 - Equip-Leaf Machine -CR 430.752 pw tracotr supplies 438.372 - Street Paving -CR 438.373 Fairwood Bridge Eng Fees CR 438.377 - Fairwood Dr. Bridge Match-CR 448.249 guide rail replacement 448.248 Retention Pond Maint-CR Total 430.000 - PUBLIC WORKS - STREETS 451.000 - RECREATION 454.020 park maintenance-CR 455.250 - Shade Trees-Maintenance 455.251 - Shade Tree Removal- CR 459.250 - Vegitation Con/Tree Remove-CR Total 451.000 RECREATION  410.241 Guns and Sites 410.570 police car cr 410.329 computer eq  411.193. Bunker Gear    LIQUID FUELS  Income  341.201 - Earning on Investments 354.120 Bridge Inspection Re-Imb. 355.100 - State Allocation  30.00 0.00 122,848.98 122,878.98 0.00 0.00 122,878.98 122,878.98 0.00  Total Income Expense  407.329 - Computer Hardware/Software 438.378 - Bridge Inspections 438.379 - Street Paving  Total Expense  Net Income    Pro PERS jPh283  SEWERISTORM FUND  Income  341.500 - Interest Earnings  100.00 350,000.00 0.00 350,100.00  392.500 - Trans from GenFund-Real Est Tax 392.501 - Trans from GenFund-Sewer Fees 341.121 - Trans from Gen Fund-Lamp Loan  Total Income Expense  429.244 Sewer ine-vdReplep-SPF 429.313 - Engineering Services 429.316 - Engineering Services-SPF 429.610 - Sewer/Storm Lines-Video & Mappi 492.010 - Trans to General Fund 492.081 - Trans to Comb Sew Pro Phase I 492.082 - Trf to Comb Sew Proj Ph 2&3  47,650.00 276,550.00 324,200.00 25,900.00  Total Expense  Net Income    SEWER PROJECT1  Income Total Income Expense Total Expense  341.001 - Interest Earnings  392.023 Transfer from Sewer Proj. Fund $47,653.00  $ 47,653.00 $ 36,000.00 $ 1,000.00 $ 37,000.00 $ 10,653.00  471.041 - Principal Penn Vest Loan 472.041 - Interest Penn Vest Loan  Vet Income    SEWER PROJECT 2&3 341.001 - Interest Earnings  Income Total Income Expense Total Expense  392.023 Trans. from Sewer Proj. Fund $276,539.00  276,539.00 $193,000.00 $ 80,000.00 $ 273,000.00 3,539.00  471.041 - Principal PennVest! Loan 472.041 - Interest PennVest Loan  Vet Income    Civics  Income  367.400 donations 692.000 operating transfer 341.000 Interest Earnings 341.930.1 Interest Income - Civics  $10,000.00 $ 3,000.00 $ 100.00 13,100.00  Total Income Expense  400219.Misc-Civics 433.251. Signs-Civics 451-530. Cultural Recreation-Civics 454.385. Rental Port A John Civics 454.386. Misc-Civics 480.316. Bank Fees  Total Expense  $ 13,100.00  Vet Income    llovies ration CL  REC FUND  Income  341.920 - Interest Income 381.010 - Registration Bus/Train Trip 381.020 Summer Rec Prog. Registration 381.030 . Special Event Registration Fee 387.001 - Donations from Private Sources 387.011 - Donations Private Source-RC 392.001 - Transfer from General Fund   7.00  $  392.090 - Lamp Acct  Total Income Expense  $ 7.00  454.020 Summer Rec. Program 454.220 - Special Event Expenses 454.330 - Bus/Train Trip Fees 453.380 - Rental-Movie Equip/Movies 459.001 - Storefront/Res. Decoration Cont  Total Expense  $ $ 7.00  let Income    ed BAm  H.ALLSHOUSE  Income Total Income Expense  341.001 - Interest Income  $100.00 $1 100.00  387.080 - Donations from Private Sources  454.020 - Park Supplies 454.021 - Gen. Park Supplie & Maintnance 454.249 - Camera System-Irwin Park 454.250 - Park Fencing 454.251 . Park Supllies-AH 454.312 Engineering Services 454.313 . Engineering Service -AH 454.370 - Little Knights Kingdom Gr. Matc 454.600 Amphitheater Gates 454.612 Maintain Irwin Pk Shed & Amphit  Total Expense  $ $ 100.00  Vet Income    Fire Tax  Income  Income  392.000 Operating Transfer 392.502 Trans from GF to FD Tax  $90,000.00  Total Income Expense  $ 90,000.00  492.502 Fire VD Disburstment  Vet Income  Total Expense  90,000.00    Street Light Tax  Income  Income  392.000 Operating Transfer  392.508  $60,000.00  Total Income  $ 60,000.00 52,000.00  Expense 434.361 Street Lights  let Income  Total Expense  $ 52,000.00    CareAct Funding  Income  Income  392.000 Operating Transfer  355.091  $  Total Income Expense  let Income  Total Expense    2nd Street Lot  Income  Income  392.000 Operating Transfer  355.091  9 91,400.00 $  91,400.00 $  Total Income Expense  $ 91,400.00 $  $91,400.00 $  let Income  Total Expense  $  $91,400.00 $    Pbeis  PROPERTY  Income  Income  332.102 - Service Fee Refund 341.001 Interest Earnings 341.905 - Interest income-Property Acct 380.001 General Miscellaneous 380.101 - Refund Bank Fees 391.100 - Proceeds Sale of Property  $100.00  Total Income Expense  $100.00  400.216 - Miscellaneous 480.101 - Bank Fees 480.316 - Bank Fees  454.252 - Park Supplies and Main-Property  Total Expense  $0.00 $100.00  Net Income    SINKING FUND  Beginning Balance Income  332.101 Returned Bank Fees -SF 341800 Interest Earnings 380.001 . General Miscellaneous 392.001 - Transfer from General Fund 471.060 - Principal Tax Anticipation Nt 472.060 * Interest Tax Anticipation Note  $0.00 $0.00  Total Income Expense  480.101 - Bank Fees 480.316 - Bank Fees  Total Expense  $0.00 $0.00  Net Income