CALL FIRSTI PUBLICHEARING FISCAL YEAR 2024/25 BUDGET CITY OF CALLAWAY! BOARD OF COMMISSIONERS THURSDAY,SEFTENIER 5, 2024-5:01F P.M. CALLAWAY ARTS & CONFERENCE CENTER 500CALLAWAY PARK WAY CALLAWAY, FL 32404 KEITH" EDDIE" COOK, CITY MANAGER AGENDA MAYOR PAMNI HENDERSON COMMISSIONERS SCOTT DAVIS DAVIDGRIGGS BoB PELLETIER KENNETHL_AYERS. IR. ASHLEY ROBYCK.CMYCLERK FLORIDP KEVIN OBOS, CITY ATTORNEY CALL TO ORDER ROLL CALL INVOCATION & PLEDGE OF ALLEGIANCE PUBLIC HEARING -PRESENTATION OF THE TENTATIVE BUDGET FOR FISCAL YEAR BEGINNING OCTOBER: 1, 2024. 1. Public Announcement - Ad Valorem Tax Rate (Trim Notice) Pursuant to Section 200.065(2)(e), F.S., "Notice of Tentative property Taxes for the City of Callaway, Florida" (TRIM NOTICE) the proposed ad valorem rate for the Fiscal Year 2024/25 was advertised to be a maximum of 3.1121 mils. This millage rate would be greater than the current years rolled-back rate of 2.7380 mils. After reviewing revenue projections and proposed expenditure levels for the 2024/25 Fiscal Year, the General Fund budget is balanced at a tentative rate of2.7500 mils, which is more than the current year's roll back rate by 0.0120, an increase of 0.4383%. This means 2.7500 milsi is to be levied to fund the Fiscal Year 2024/25 Budget. Tentative FY2024/25 Budget and City Manager's Budget Message 2. 3. Review tentative budget and points of discussion. Public Participation millage rate and proposed budget. The Public's opportunity to speak or ask questions regarding the Fiscal Year 2024/25 Citizens will be called by the Mayor to be recognized at the podium. Speakers must come to the podium to be heard. Comments are limited to three (3) minutes. 4. 5. 6. Resolution No. 24-13 Final Tax Assessments for Abatement Liens Resolution No. 24-14 FY2024/25 Tentative Ad Valorem Tax Rate Consideration ofResolution levying a General Fund Ad Valorem Rate of2.7500 mils. Consideration ofResolution adopting a tentative budget effective October 1,2024. Resolution No. 24-15 FY204/25 Tentative Budget ADJOURNMENT Buulanyk Ashley Robyck City Clerk Ifap person decides to appeal any decision made by the City Commission with respect to any matter considered at the meeting, if an appeal is available, such person willr needa a record oft the proceeding and such person may need to ensure that a verbatim record oft the proceedingi is made, which recordi includes the testimony and evidence upon whicht the appeal is tob beb based. Any person requiring a special accommodation att this meeting! because ofac disability or physical impairment should contact Callaway'sCity Clerk, at 6601 E. Highway 23, Callaway, FL 32404;orby Ify you are hearing or speech impaired, and you possess TDD equipment, you may contact the City Clerk using the Florida Dual Party Relay phone at (850) 871-6000 atl least five calendar days priort tot the meeting. System, which can ber reached at 1-800-955-8770 (Voice)orl 1-800-955-7661 (TDD). 4 CALL FLORIDP Draft Budget for Fiscal Year 2025 9/5/2024 First Budget Hearing City of Callaway FY 2025 Budget Table of Contents Index Budget Assumptions Departmental Capital Expenditures Budget Summaries Budget Summary by Fund Budget Detail General Fund Revenues Commission Legal/ /IT /Elections /Law Enforcement City Manager Finance City Clerk General Government Human Resources Code Enforcement Fire Department Utiltiy Billing Street and Planning Maintenance Shop Leisure Services Non Departmental Community Re-development Detail Capital Projects & Infrastructure Fund Detail Page # 1 2-3 4-6 7-8 9 10 11 12 13 14 15 16 17-18 19 20 21 22-23 24-25 26 27-29 Page# Water Fund Detail Sewer Fund Detail Solid Waste Fund Detail Personnel Summary by Department Fund Summaries Fund Reserves Summary General Fund Summary Water Fund Summary Sewer Fund Summary Solid Waste Fund Summary 30-32 33-35 36-37 38-39 40-41 42 43 44 45 City of Callaway FY2025 Budget Assumptions Revenue Assumption Advalorem Property Taxes Rate Same as last years rate Increase Water Consumption Rate Cover County Increase Increase Sewer Consumption Rate Cover County Increase 2.7500 2.00% 6.20% $ Increase Solid Waste fees Other Revenues Historial FEMA Based on Outstanding Submissions Expenditure Assumptions Salaries and Wages Increase by Increased Staffing by1 Leisure Services FRS Retirement based on State Increase Group Health Insurance increase based on new rates 80/20 split average Sherrif's Department- Contract increase Other departmental expensese based on history & inflation $.75or3% 1FTES 0.20% 6.00% 5.00% Debt Payment Enterprise Funds Due 8/1/2025 (Split 50/50 Water & Sewer) $ 800,000 Capital Expenditures Departmental Request Cityof Callaway FY 2025 Department Budgeted Capital Expenditures Department Fire Fire Fire PrioritybyDept Purchased ReplaceAsset In Cost Mileage Asset Discription Cost Justification 522 Portalbe Radiosf for publics safety Rescue 1/Squad 19, witho camper, slide-out, radio, 522 lights, graphicse etc.. 522 Pole Barnfors staffv vehicles, 24x24x9 Subtotal 6.5X15 UtilityT Trailer 3/4T Ton Chevyl Trucky WtitiyE Bodyv withF PipeR Rack ToroWorkMan MD Torol WorkMan MD Toroz Z-Master Pro6000- 60" Blue BirdC18L Lawn Comb Community Center Remodel Deep WellG Gore Park New Lightinga at SportsComplex Subtotal $ 28,336 4Portables8 &6Microphones $ 78,782 New- reducer milage one engines Chiefa andD Deputy Chiefy vehiclest stoprotectfrom 9,500 elements 8,609 New 8,600 New 65,268 Usedmyl Irrigation Specialist 15,445 Replacing aginge equipmentE BV=$0 15,445 Replacinga aginge equipment BV=S0 15,260 Replacinga aginge equipmente BV=$0 6,000 Replacinga aginge equipment 300,000 Update existing facity 17,000 Reduce the cost ofwater fori irrigation 116,618 Leisure Services 572 Toro4 40" Grand Stand Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services #162 2018 7,761 #166 2019 5,385 #164 2014 8,893 1999 5120000AangetouDneN 451,627 Street Street 541 Mini Escavator- Enclosed truck- Superintendants Street Subtotal 549 NoNeeds Subtotal Chlorine Booster Station- East Bay Water Meters Water ModelStudy Subtotal 52,085 Replacec olderr modelt thatisnote enclosed BV =$0 #34 2015 13,968 43,509 Current vehicle willbeu usedbyl LeadN Maintenance Person 95,594 Water Water Water 200,000 Increaset thel levelsi in the EastE Bay Area 105,000 Growth& Replacement (operations) 26,250 PlusB Balanceo ofModelStudy $35,000 331,250 CityofCallaway FY2 2025 Department Budgeted Capital Expenditures Department Sewer Sewer Sewer Sewer Priority byD Dept Purchased ReplaceA Asset In Cost Mileage 2012 69,736 Asset Discription 535 Diesel Sewer Pump! (6" t-Pump)1 3500 DieselF Flat Bedw/craintol liftgrates Spare Lift Station Pump 3-LiftStation Rehabs 535 Sewer Models Study Subtotal 534 Claw Truck- Removed Subtotal Public Works Building Engineeringo Costs Code Enforcement Street Water Sewer Solid Total Total CityE Budget CRABudget Cemetary Drainage Stormwater- Berthe Spillway Engineering Stormwater- Berthes Spilway Construction Land TotalCRA Cost 65,000 Necessary Replacement 110,746 CrainT Truck BV=$0 9,550 Necessary Replacement 1,794,000 Additionall Lift Stations; 78,750 Balance of Model Study$105,000 Justification $ 2,058,046 SolidWaste Addingtothes sizeo offleettoc cover cityg growth 22,297 74,324 78,041 70,608 29,730 275,000 3,328,135 300,000 $ 227,807 fullamountv willR Rollo overt the balancefi fromF FY 20241 $ 2,500,000 PotentialGrant $ 25,000 3,052,807 2025 Budget Summary City of Callaway Budget Summary by Fund FY 2025 Budget Draft Budget 2025 9/5/2024 Amended FY2024 Budget Incr/(Decr) Revenues CRA Total Solid FY2025 Waste Budget General Fund Debt Fund Service Fund CIP Water Fund Sewer Fund % Departments/Dvision Revenue /Funding Sources Property Taxes Other Taxes Permits, Fees and Licenses Grants & Shared Revenue Impact Fees & Spec Cap Fees Charges for Services Judgement, Fines & Forfeitures Interest Income Rents and Royalties Sale of Fixed Assets Contributions & Donations Miscellaneous Revenues Emergency Debris Removal Other Sources Transfers In Indirect Allocation Transfers Fund Balances/Net Position $2,414,572 $ 1,152,991 2,230,749 1,157,474 5,650,737 1,412,719 325,000 262,602 51,500 496,700 80,736 900 1,000 $ 3,567,563 $ 3,153,529 4,006,512 4,132,196 1,157,474 1,204,172 27,414,870 22,941,955 587,500 471,500 51,500 80,736 900 40,948 13.1% -3.0% -3.9% 19.5% 24.6% 4.3% 0.0% 6.5% 8.4% 0.0% 0.0% -9.2% 0.0% -10.1% n/a -67.4% -7.5% 1,775,763 19,454,414 897,000 130,000 132,500 3,826,885 5,389,670 1,065,894 10,545,051 10,113,115 51,500 74,460 900 45,085 593,927 -100.0% 825,000 268,981 175,000 497,500 51,073 1,489,254 1,398,908 18,974 18,974 2,000 741,602 3,114,889 741,602 741,602 527,547 4,384,038 13,446,548 Total Revenue/Funding Sources 13,413,571 3,093,257 25,355,650 4,150,859 6,935,644 1,118,967 54,067,948 58,452,795 2025 Budget Summary City of Callaway Budget Summary by Fund FY 2025 Budget Draft Budget 2025 9/5/2024 Total Amended Solid FY2025 FY2024 Waste Budget Budget Incr/(Decr) 56,525 0.0% 250,504 0.4% 446,349 0.2% 67,500 -13.3% 92,493 3.7% -3.0% 97,525 -1.2% 153,061 3.7% 4,800 -100.0% 409,358 9.6% 5.0% 11.5% 12.1% -0.6% -13.5% -28.6% Expenditures General Fund 56,550 251,630 447,380 58,500 95,907 3,309,122 96,311 158,688 448,688 2,656,718 2,409,351 1,402,871 295,145 CRA Debt Fund Service Fund CIP Water Fund Sewer Fund % Departments/Dvision Expenditures by Type City Commission Administration City Manager Finance Legal Services Information Technology General Government Human Resources City Clerk Elections Code Enforcement Law EnforcementPublic Safety Law Enforcement Fire Public Works/Utility Planning / Street Maintenance Shop Water Services Solid Waste 56,550 251,630 447,380 58,500 95,907 3,309,122 3,412,092 96,311 158,688 448,688 2,656,718 2,530,208 2,409,351 2,159,918 26,758,520 23,872,456 295,145 296,933 3,057,339 3,534,938 731,801 731,801 1,025,244 25,355,650 3,057,339 2025 Budget Summary Total Solid FY2025 Waste Budget Amended FY2024 Budget Incr/(Decr) General Fund 2,129,139 CRA Fund Debt CIP Service Fund Water Fund Sewer Fund 5,874,878 % -53.5% -29.2% 232.7% -0.2% -98.2% nla -10.1% nla nlal -7.5% Departments/Division Sewer Services Leisure Services Community Redevelopment Debt Service Emergency Debris Removal Other Uses Transfers Out Increased Restricted Reserves Increase in Reserves 5,874,878 12,638,345 2,129,139 3,008,101 3,093,257 1,394,618 1,397,868 22,471 1,243,822 3,093,257 929,756 694,559 700,059 22,471 (121,364) 380,598 350,840 131,528 741,602 824,999 Total Expenditures 13,717,106 3,093,257 25,355,650 4,132,496 6,925,777 863,329 54,087,615 58,452,795 Change in Reserves (303,535) 0 (0) 18,363 9,867 255,638 (19,667) 283,868 Total Total Gov'tFunds $ (303,535) Total Enterprise Funds $ (19,667) City of Callaway General Fund -FY 2025 Budget Number REVENUESISOURCES Taxes 01-310-311-10 Advalorem Property Taxes Revenues 01-310-312-41 Local Option Fuel Tax Revenues 01-310-314-10 Public Service Tax- Electricity Revenues 01-310-314-30 Public Service Tax- Water Revenues 01-310-314-40 Public Service Tax- Gas Revenues 01-310-314-80 Public Service Tax- Propane Revenues 01-310-315-00 Telecommunications' Tax Revenues 01-310-316-00 Business &F Prof Occ Licenses Revenues Permits, Fees & Licences Revenues 01-320-322-00 Bldg Permits- Structural 8Eq Revenues 01-320-323-10 Franchise Fees Electricity Revenues 01-320-323-40 Franchise Fees Gas Revenues 01-320-323-70 Refuse Collection Permits Revenues 01-320-323-90 Stormwater Fees Revenues 01-320-329-10 Other Licenses &F Permits Revenues 01-320-329-20 Comp Plan& &LDRF Permits Revenues 01-320-324-30 Impact Fees- Transportation! Res Revenues 01-320-324-32 Impact Fees Transportation- -Comm Revenues Grants & Shared Revenues Revenues 01-330-331-10 Federal Grant- Storms & Floods Revenues 01-330-331-11 Federal Grant- -ARPA Funds Revenues 01-330-334-10 State Grants- Storms &F Floods Revenues 01-330-334-74 Housing Rehab CDGB Revenues 01-330-334-75 Commercial Rehab- CDGB Revenues 01-330-334-90 State Grant- Other Revenues 01-330-335-10 State Revenue Sharing Sales Tax Revenues 01-330-335-11 FLF Revenue Sharing-8C Fuel Revenues 01-330-335-14 Mobile Home Licenses Tax Revenues 01-330-335-15 Alcoholic Beverage Licenses Revenues 01-330-335-18 Local Govt 12 Cent Sales Tax Revenues 01-330-335-21 Firefighters Supplemental Comp Revenues 01-330-335-49 Mun Vehicle Gas Tax Rebate Revenues 01-331-620-00 Fed Grant Public Assistance Revenues 01-331-625-00 Triumph Grant- Bay County prart Buaget ZUZ5 9/5/2024 FY2021 FY2022 FY2023 FY:2024 FY2024 Actuals FY2024 FY2025 Incr/Decr)trom %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr(Decr) 2025 Notes Actual Actual Actual Amended Thru Description 1,278,215_ 1,422,907 $ 1,654,795 $ 2,223,773 1,908,945 2,223,773 $ 2,414,572 20 272,575 282,058 199,824 266,432 307,602 1,058;304 1,135,740 1,184,380 1,146,883 888,163 1,184217 1,196,059 254,728 274,314 299,026 295,783 230,849 307,799 310,877 45,648 44,526 50,073 53,030 48,314 64,418 65,063 17,385 14,180 23,113 29,186 6,870 9,160 9,252 270,284 297,632 306,284 314,271 235,487 311,983 322,624 15,433 15,998 16,571 18,987 15,954 19,272 19,272 61,597 70,023 29,362 35,000 17,171 22,894 35,000 748,215 823,827 830,218 800,188 622,679 830,239 838,541 47,313 55,205 50,875 56,065 46,557 62,076 62,697 68,009 82,595 103,178 103,568 76,772 102,363 103,387 95,980 101,090 104,463 106,152 79,282 105,709 106,766 11,285 5,750 2,745 2,951 2,405 3,207 3,239 17,800 17,350 20,965 25,248 5,825 7,767 7,844 701,286 587,253 228,774 275,000 235,817 314,423 275,000 190,799 8.58% Bay County Property Appraiser preliminary Certification @2. 7500 25,544 9.06% Estimate from FL DOR Office of TaxF Research 8/20/24 49,176 4.29% Historical 15,094 5.10% Historical 12,033 22.69% Historical (19,934) -68.30% Historical 285 1.50% 0.00% Based on Current 38,353 4.79% Historical 6,632 11.83% Historical (181) -0.17% Historical 614 0.58% Historical 288 9.76% Historical (17,404) -68.93% Historical 0.00% (25,000) -33.339 (152,610) -19.98% FEMA Mitigation Funds nla AIIF Funds haveb been Receivedi inFY 2023 (59,393) -100.00% State Portion of Debris Cleanup Pending (150,402) -100.00% Grant Completedi inFY 2024 30,000 1.27% Beacon Point (4,000) -100.00% 0 0.00% 0.00% 240,704 8,353 2.669 Estimate from FLI DOR Office of Taxi Research 8/1/2024 237,479 63,432 75,000 0 5,819,484 1,222,518 228,743 52,516 7,627 50,000 611,325 172 2,388,728 763,935 0 59,393 172 2,358,728 4,000 0 416,688 265,738 150,402 59,136 59,136 673,176 866,417 826,274 722,370 531,346 708,461 697,788 196,735 219,790 166,686 156,426 115,060 153,414 152,136 1,204 1,205 1,041 1,200 846 1,128 1,200 1,797,408 2,048,711 1,835,689 1,793,962 1,217,456 1717,906 1,781,340 631 2,490 2,040 2,970 3,120 4,160 2,970 12,664 9,402 6,433 9,500 10,715 10,715 10,750 4,337,657 866102 179,140 593,927 99,609 593,927 (24,582) -3.40% Estimate from FL DOR Office of Tax Research- 08/20/24, 82.1% (4,290) -2.74% Estimate from FL DOR Office of TaxF Research- 08/20/24, 17.9% (12,622) -0.70% Estimate from FL DOR Office of Tax Research, 08/20/24 0 0.00% Based on certified staffr members 1,250 13.169 Averages $2675 per quarter allr received by. June. (593,927) -100.00% Fund should ber received inFY 2024 7,664 3,407 636 4,500 2,930 2,930 4,500 0 0 0 0 0 nla City of Callaway General Fund- -FY 2025 Budget Number Revenues Revenues Charges for Services Revenues 01-340-341-10 Certify, Copy, Research Revenues 01-340-341-20 Returned Check Service Fees Revenues 01-340-341-30 Lien Search Fees Revenues 01-340-342-20 Fire Protection Services Revenues 01-340-343-31 Collection of Bad Debt Revenues 01-340-343-34 Penalties Revenues 01-340-349-00 Other Charges for Services Revenues 01-340-349-10 Foreclosure Registration Revenues Judgements, Fines &Forfiets Revenues 01-350-351-10 Court Fines Revenues 01-350-351-80 Fines & Abatements Revenues 01-350-351-90 Other Fines & Forfeitures Revenues Interest & Other Miscellaneous Revenue Revenues 01-360-361-05 Dividends Revenues 01-360-361-10 Interest Revenues 01-360-361-15 Interest- Stormwater Revenues 01-360-361-20 Interest- Impact Revenues 01-360-361-30 Interest- Prop. Share Revenues 01-360-361-40 Interest- Bond Reserve Revenues 01-360-362-10 Concession Rent Revenues 01-360-362-20 A&CC Rental Fees Revenues 01-360-362-30 Sport Field Rental Fees Revenues 01-360-362-35 Rec Complex Facility Rent Revenues 01-360-362-40 Rents Other Revenues 01-360-364-00 Disposition ofFixedA Assets Revenues 01-360-366-00 Donations Private Sources Revenues 01-360-366-15 Voluntary Park Fees Revenues 01-360-369-30 Insurance Proceeds (from claims) Revenues 01-360-369-72 Non- -Res Recl League Fee Revenues 01-360-369-90 Miscellaneous Revenues Revenues 01-3 360-369-95 Other Misc- Revenues Use of Reserves Revenues 01-380-389-10 Use ofFundE Balance Revenues 01-380-389-20 Use ofF Reserve Restricted Revenues 01-380-382-20 Transfer In Sewer Revenues 01-380-385-10 LOC Regions 2019/CDL Grant TOTAL REVENUESISOURCES prart Buaget 4ULD 9/5/2024 FY:2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY:2025 Incr/Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr/Decr) 2025 Notes Actual Actual Actual Amended Thru Description 103.69% 0 5 19 50 182 243 50 21 29 0 0.00% 0 0.00% 0 0.00% 9,912 5.00% 5% annual increase (Paid from Bay County) 0 nla 0 0.00% 800 4.03% FDOT Hwy &Light Maint only &Miscf fees 0 0.00% 0 0.00% 0.00% 0 nla (100) -16.67% (56,000) 12.58% 1,100 7.91% 8,000 9.76% 0 0.00% 0 nla 0 0.00% 0 0.00% 2,000 66.67% (400) -28.57% 7,696 51.319 Other Rents andT Tower 0 nla 0 0.00% 0.00% (2,700) -100.00% (3,020) -76.269 (1,500) -60.00% nla 145,302 nla 0 n/a nla 1,770 6,175 6,326 6,100 3,220 4,293 6,100 25,200 28,000 22,550 23,000 13,400 17,867 23,000 154,115 161,821 169,912 198,230 148,673 198,230 208,142 2,029 2,292 2,549 2,500 2,076 2,769 2,500 18,486 19,505 20,210 19,860 22,427 22,427 20,660 3,350 2,150 2,150 2,150 1,000 1,333 2,150 3,752 8,318 3,724 4,000 3,948 5,264 4,000 31,821 84,909 62,985 47,500 31,026 49,802 47,500 0 1,579 1,813 0 350 460 477 31 143 1,500 3,600 25 475 960 1,400 690 81,825 4,325 135,503 0 26,135 423 726 91 325 6,957 30,001 37,641 2,700 2,700 2,700 1,480 0 6,285 3,960 940 4,350 1,840 34,599 2,500 781 0 6 1,151 0 0 0 0 158,233 0 0 0 0 0 100 133 600 378 504 500 1,310 47,688 425,881 445,000 293,448 391,264 389,000 749 10,035 13,900 12,580 16,773 15,000 556 12,309 85,385 82,000 78,265 104,354 90,000 363 2,264 2,200 2,053 2,737 2,200 0 0 3,600 3,600 3,600 3,600 7,307 38,979 39,640 47,500 35,701 47,601 47,500 1,915 2,560 3,945 3,000 4,375 5,833 5,000 18,646 24,635 22,993 15,000 7,725 10,300 22,696 920 1,000 100 400 411 500 940 940 781 1,000 0 4,726 4,726 400 100 500 308 303,535 0 825,000 40,475 40,475 741,602 (83,398) 1732.25% Boat RaceF Round About- Impact Fees& &Stormwater Fees 12,564,921 16,001,306 10,844,952 14,375,339 7,376,222 10,024,089 13,717,106 (658,233) -4.58% City OT Callaway General Fund FY 2025 Budget Number EXPENDITURESAUSES CITY COMMISSION Commission 01-511-101-10 Executive Salaries Commission 01-511-102-10 FICAT Taxes Commission 01-511-102-11 Medicare Taxes Commission 01-511-102-20 Retirement Contrib Commission 01-511-102-30 Group Insurance Commission 01-511-102-40 Worker's Compensation Commission Commission 01-511-304-00 Travel &Per Diem Commission 01-511-304-50 General &Liability Insurance Commission 01-511-304-65 R&M-ITE Equipment Commission 01-511-304-80 Promotional Activities Commission 01-511-305-10 Office Supplies & Small Equip Commission 01-511-305-40 Books, Publications, & Dues Commission 01-511-305-50 Education prart Buaget LUL) 9/5/2024 FY2021 FY2022 FY:2023 FY2024 FY:2024A Actuals FY2024 FY2025 Incr/Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 50,000 48,584 50,000 50,000 37,500 50,000 50,000 3,210 2,903 3,100 3,100 2,325 3,100 3,100 0.00% Commission Salaries 0.009 Employer Portion of Payroll Tax 0 0.00% Employer Portion ofPayroll Tax 0 na FRS Contribution 0 nla Employee Health Ins. Contribution 25 25.00% WCI Insuance basedo on Wages 25 0.05% nla nla n/a 0.00% 0.00% 0.00% 0.00% 25 0.04% 725 704 725 725 544 725 725 0 0 0 0 0 0 0 91 72 86 100 71 95 125 0 0 0 0 229 23 36 68 200 52 0 0 200 200 252 Total Personnel 54,026 52,263 53,911 53,925 40,440 53,920 53,950 816 1,319 2,000 1,805 2,406 2,000 0 0.00% Community Events (Miltary Affairs/ FLC/Etc.) 70 200 200 200 Total Operating Expenditures TOTAL CITY COMMISSION 852 1,387 2,600 1,857 2,476 2,600 54,277 53,115 55,297 56,525 42,297 56,396 56,550 City of Callaway General Fund -FY2 2025 Budget Number LEGAL SERVICES Legal 01-514-303-11 City Attorney Fees Legal 01-514-303-12 Other Legal Fees TOTAL LEGAL SERVICES INFORMATION TECHNOLOGY 01-516-303-41 Other Contractual Services 01-516-303-25 Contracted/T Network Services 01-516-305-25 IT Equipment & Software TOTAL INFORMATION TECHNOLOGY ELECTIONS Elections 01-518-303-41 Other Contractual Services Elections 01-518-304-70 Printing&E Binding Elections 01-518-304-90 Other Current Charges TOTAL ELECTIONS LAW ENFORCEMENT Law Enf 01-521-303-41 Other Contractual Services Law Enf 01-521-304-30 Utilities TOTAL LAWE ENFORCEMENT Draft Budget 2025 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY2025 IncrD (Decr)trom %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr(Decr) 2025 Notes Actual Actual Actual Amended Thru Description AlILegal Servicel Including personnel related services. (Rate Increasein 48,901 48,269 51,081 65,000 41,700 55,600 56,000 49,561 48,269 52,206 67,500 42,082 56,110 58,500 (9,000) -13.85% 2024 City Attorney) 0.00% (9,000) -13.33% (600) 100.00% 4,014 6.00% Based on Monthly Contract 0.00% software renewals 3,414 3.69% 660 1,125 2,500 383 510 2,500 IT IT IT 600 55,685 57,027 65,390 66,893 51,072 68,096 70,907 12,803 13,993 23,735 25,000 6,414 13,551 25,000 68,488 71,019 89,126 92,493 57,486 81,648 95,907 Misce equipment as needed, Microsoft & computer upgrades anda annual 0 4,244 0 4,500 3,085 3,085 0 0 0 0 0 0 300 0 4,244 0 4,800 3,085 3,085 (4,500) -100.00% No Electioni inF FY 2025 0 (300) -100.00% Fees and charges (4,800) 100.00% nla Election ballots, pollingi info and signage, etc 0 1,965,398 2,063,664 2,166,851 2,530,208 1,897,656 2,530,208 2,656,718 126,510 5.00% 5%1 Increase over last years contract nla 1,965,398 2,063,664 2,166,851 2,530,208 1,897,656 2,530,208 2,656,718 126,510 5.00% City of Callaway General Fund- FY2 2025 Budget Number CITY MANAGER City Mgr 01-512-101-20 Regular Salaries City Mgr 01-512-101-30 Auto Allowance City Mgr 01-512-101-35 Cell Phone Allowance City Mgr 01-512-101-50 Special Pay City Mgr 01-512-101-60 Sale of Annual Leave City Mgr 01-512-101-65 Annual Leave! Payout City Mgr 01-512-102-10 FICA Taxes City Mgr 01-512-102-11 Medicare Taxes City Mgr 01-512-102-20 Retirement Contrib City Mgr 01-512-102-30 Group Insurance City Mgr 01-512-102-31 Health Ins Supplement City Mgr 01-512-102-40 Worker's Compensation City Mgr 01-512-303-41 Other Contractual Services City Mgr 01-512-304-00 Travel& Per Diem City Mgr 01-512-304-50 General &Liability Insurance City Mgr 01-512-304-65 R&M- -ITE Equipment City Mgr 01-512-304-90 Other Current Charges City Mgr 01-512-305-10 Office Supplies & Small Equip City Mgr 01-512-305-22 Uniforms City Mgr 01-512-305-40 Books, Publications, & Dues City Mgr 01-512-305-50 Education City Mgr 01-512-305-51 Education- School Reimbusement Draft Budget 2025 9/5/2024 FY:2021 FY2022 FY2023 FY2024 FY2024A Actuals FY:2024 FY2025 Incr(D (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr(Decr) 2025 Notes Actual Actual Actual Amended Thru Description 137,099 142,211 150,221 158,995 116,189 158,995 158,995 4,800 4,800 4,800 4,800 3,600 4,800 4,800 0.00% IFTE 0.00% Per Contract CM 0 0.00% CityMgr 10 1.79% Annual Bonus 0 nla nla 0.009 Employer Portion of Payroll Tax 0 0.00% Employer Portion of Payroll Tax 0.00% FRS Contribution 1,036 15.899 Employee Health Ins. Contribution 0 nla Onlyifproofc of Coverage $100 pern month 79 24.769 WC Insuance based onv Wages 1,126 0.47% 0 0.00% Copier & Printer 0 0.00% Travel Committees 0 nla 0 nla 0 0.00% 0 0.00% 0 nla 0 0.00% Memberships 0 0.00% FCCMA Conferences/ /Symposium 0 nla 0.00% 1,126 0.45% 600 600 600 0 0 550 0 0 2,825 600 450 560 560 600 600 560 570 8,706 8,327 9,611 10,207 7,402 9,870 10,207 1,964 2,020 2,248 2,383 1,731 2,308 2,383 39,250 42,048 49,490 57,318 40,108 53,478 57,319 19,411 19,268 12,976 6,522 5,117 6,822 7,558 212,088 219,484 233,582 241,704 175,378 237,728 242,830 2,473 1,245 1,347 3,500 1,103 1,470 3,500 0 258 210 262 319 221 294 398 919 913 907 1,000 95 127 1,000 0 0 0 0 0 0 0 0 38 84 17 750 8 0 464 492 1,000 23 0 0 0 1,088 1,129 954 1,550 1,456 1,456 1,550 0 525 460 1,000 650 550 0 CIRA Mgr Total Personnel 510 750 531 1,000 867 1,000 Total Operating Expenditures TOTAL CITY MANAGER 5,067 4,359 4,176 8,800 3,335 4,962 8,800 217,155 223,843 237,758 250,504 178,714 242,689 251,630 City of Callaway General Fund- -FY 2025 Budget Number FINANCE Finance 01-513-101-20 Regular Salaries Finance 01-513-101-35 Cell Phone Allowance Finance 01-513-101-40 Overtime Finance 01-513-101-50 Special Pay Finance 01-513-101-60 Sale ofAnnual Leave Finance 01-513-101-65 Annual Leave Payout Finance 01-513-102-10 FICA Taxes Finance 01-513-102-11 Medicare Taxes Finance 01-513-102-20 Retirement Contrib Finance 01-513-102-30 Group Insurance Finance 01-513-102-31 Health Insurance Suppliment Finance 01-513-102-40 Worker's Compensation Finance 01-513-102-50 Unemployment Compensation Finance 01-513-303-20 Accounting Auditing Finance 01-513-303-41 Other Contractual Service Finance 01-513-304-00 Travel & Per Diem Finance 01-513-304-20 Transportation/ Postage Finance 01-513-304-50 General & Liability Insurance Finance 01-513-304-61 R&M- Machinery & Equipment Finance 01-513-304-65 R&M-IT Equipment Finance 01-513-304-70 Finance Printing & Binding Finance 01-513-304-90 Other Current Charges Finance 01-513-305-10 Office Supplies & Small Equip Finance 01-513-305-22 Uniforms Finance 01-513-305-40 Books, Publications, & Dues Finance 01-513-305-50 Education prart Duaget LULD 9/5/2024 FY2021 FY:2022 FY2023 FY2024 FY2024/Actuals FY2024 FY2025 Incr (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 167,483 189,357 207,195 218,704 155,996 218,495 225,704 7,000 3.20% Salaries and Wages -3FTES 0 nla 0 0.009 30 1.58% Annual Bonus 0 nla nla Not Budgeted covered byt transfer. 443 2.98% Employer Portion ofPayroll Tax 88 2.74% Employer Portion ofPayroll Tax 1,599 2.91% FRS Contribution 4,513 17,.49% Employee! Health Ins. Contribution 0 nla Onlyifproofo ofCoverage $100 perr month 133 23.179 WCI Insuance based on Wages 0 nla Not Budgeted covered by transfer. 13,806 4.31% 0 nla 0 nla 0 nla 0 nla 0 nla 0 na 0 0.00% Banking Fees, ACFR 0 0.00% Checks, deposits slips, W-2s, 1099s, 0 nla 0 0.00% GFOA dues $190, FLGFOA dues $75 nla FLGFOA Conference 0 0 738 858 0 0 250 11 14 250 0 1,870 1,900 1,900 1,900 1,930 10,312 10,835 12,445 14,886 9,384 13,512 15,329 2;326 2,619 2,911 3,211 2,195 2,926 3,299 33,382 39,248 46,947 54,990 37,754 51,339 56,589 27,903 23,732 27,083 25,809 20,255 27,007 30,322 241,720 266,811 299,665 320,324 227,792 315,589 334,130 55,900 40,450 51,500 69,450 48,200 48,200 59,700 26,868 27,630 28,948 37,600 32,013 34,025 34,575 0 0 0 0 315 280 356 574 296 0 0 0 395 707 Finance Total Personnel (9,750) -14.04% Audit fees $39700; OPEB Report $5000 and Single Audit $5000 *3 (3,025) -8.05% Springbook Maint $32575 Printer Leasing& supplies $2000. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 240 240 265 0 12,608 13,630 13,518 15,000 10,113 13,484 15,000 2,191 2,844 2,317 3,700 1,207 3,110 3,700 275 190 275 275 Total Operating Expenditures 97,807 84,794 96,548 126,025 91,724 99,094 113,250 (12,775) -10.14% 339,527 351,605 396,213 446,349 319,515 414,683 447,380 TOTAL FINANCE 1,031 0.23% City of Callaway General Fund FY 2025 Budget Number CITYCLERK City Clerk 01-517-101-20 Regular Salaries City Clerk 01-517-101-35 Cell Phone Allowance City Clerk 01-517-101-40 Overtime City Clerk 01-517-101-50 Special Pay City Clerk 01-517-101-60 Sale of Annuall Leave City Clerk 01-517-101-65 Annual Leave Payout City Clerk 01-517-102-10 FICA Taxes City Clerk 01-517-102-11 Medicare Taxes City Clerk 01-517-102-20 Retirement Contrib City Clerk 01-517-102-30 Group Insurance City Clerk 01-517-102-31 Health Insurance Suppliment City Clerk 01-517-102-40 Worker's Compensation City Clerk 01-517-102-50 Unemployment Compensation City Clerk 01-517-304-00 Travel8 & PerDiem City Clerk 01-517-304-20 Transportation/ Postage City Clerk 01-517-304-90 Other Current Charges City Clerk 01-517-305-10 Office Supplies & Small Equip City Clerk 01-517-305-22 Uniforms City Clerk 01-517-305-40 Books, Publications, &Dues City Clerk 01-517-305-50 Education Draft Budget 2025 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY:2024A Actuals FY2024 FY2025 Incr( (Decr)trom %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 98,816 104,573 117,594 98,381 58,370 78,827 100,801 2,420 2.469 City Clerk andA Admin Support Clerk -2FTES (300) -100.00% For City Clerk 0 0.009 Minimal for Admin Assitant Meetings (310) -28.189 Annual Bonus 0 nla NotE Budgeted covered byt transfer. (3,539) -100.00% NotE Budgeted covered byt transfer. (88) -1.38% Employer Portion of Payroll Tax (21) -1.41% Employer Portion of Payroll Tax (304) -2.07% FRS Contribution 10,270 82.20% Employee Health Ins. Contribution 0 nla Onlyifproofc of Coverage $100 per month 49 23.799 WCI Insuance based on Wages 0 nla 8,177 5.88% 0 0.009 Conferences Clerk & Assistant 0 0.00% (2,250) -30.00% Laserfiche $3700, Andin Support Fee $400, Printer Lease (300) 30.00% 0 0.00% 0 0.00% City Clerk andA Assitant Memberships 0 0.00% Clerk. Training (2,550) -18.25% 5,627 3.68% 300 300 300 300 123 118 128 500 8 0 0 1,080 1,100 785 0 0 0 105 0 3,539 3,539 4,719 10 500 785 790 5,938 5,603 6,969 6,397 3,724 4,965 6,309 1,339 1,360 1,630 1,494 871 1,161 1,473 10,431 11,571 14,451 14,680 8,402 11,203 14,376 22,734 24,509 19,226 12,494 8,943 11,924 22,764 139,974 148,188 161,579 139,091 84,759 113,750 147,268 0 0 0 186 154 200 206 118 157 255 City Clerk City Clerk City Clerk Total Personnel 0 1,755 2,348 3,000 3,000 6 20 13 17 20 282 203 436 1,000 552 736 700 0 0 0 100 100 502 814 512 850 235 713 850 805 915 550 1,500 1,500 4,805 4,267 4,480 7,500 185 5,247 5,250 Total Operating Expenditures 6,401 7,960 8,326 13,970 985 6,714 11,420 146,375 156,148 169,905 153,061 85,744 120,464 158,688 TOTAL CITYCLERK City of Callaway General Fund- -FY2 2025 Budget Number GENERAL GOVTIADMINSTRATON Gen Govt 01-519-101-20 Regular Salaries Gen Govt 01-519-101-35 Cell Phone Allowance Gen Govt 01-519-101-40 Overtime Gen Govt 01-519-101-50 Special Pay Gen Govt 01-519-101-51 Disaster Bonus Gen Govt 01-519-101-60 Sale of Annual Leave Gen Govt 01-519-102-10 FICA Taxes Gen Govt 01-519-102-11 Medicare Taxes Gen Govt 01-519-102-20 Retirement Contrib Gen Govt 01-519-102-30 Group Insurance Gen Govt 01-519-102-40 Worker's Compensation Gen Govt prart Buaget LU45 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY2025 Incr (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr(Decr) 2025 Notes Actual Actual Actual Amended Thru Description 19,908 22,622 22,100 51,244 29,780 39,707 55,379 2,624 3,583 3,495 4,104 2,029 2,706 2,787 4,135 8.07% Building/ Maintenance Tech-1FTE 0.00% Build. Maint Tech (1,317) -32.09% Build. Maint Tech 92 17,599 Annual Bonus 0 nla (377) -100.00% Not Budgeted 254 7.88% Employer Portion ofPayroll Tax 59 7.849 Employer Portiono ofPayroll Tax 528 7.14% FRS Contribution (2,477) -14.21% Employee! Health Ins. Contribution 236 11.44% WC Insuance based on Wages 1,132 1.30% 150 150 128 300 79 31,250 32,500 270 523 523 0 0 0 378 377 377 761 817 347 753 446 835 755 105 300 523 615 502 595 812 3,378 3,372 1,483 3,223 1,908 2,544 3,477 2,407 2,897 3,150 7,395 4,368 5,823 7,923 9,701 11,835 5,808 17,430 7,591 10,122 14,953 71,391 78,531 37,523 87,409 48,134 64,004 88,541 47,552 152,861 64,274 70,000 43,364 57,819 70,000 29,980 26,708 17,869 30,000 10,726 19,301 25,000 2,500 2,500 1,520 2,500 1,048 1,397 2,500 10,259 13,391 12,559 15,600 11,377 15,169 15,600 5,879 5,978 5,915 6,850 1,147 1,529 2,500 233,359 280,126 385,631 562,735 422,141 562,855 611,844 0 1,594 3,694 2,500 240 743 2,060 1,033 1,378 2,296 Total Personnel Cleaning $7800, Server Hosting and Support $14642, Sentricon $300, Web! Hosting $800, Sonitrol $2850, Digital Recording $7100, Nexsite $14000 Social Media $4200, Code $3500, Vendor BidN Mgmt $2000, 0.00% Social Media Archivina $5000 Letc 0.00% n/a (5,000) -16.67% Phones, Internet, faxli linesf for City New Contract WOW 0.00% Postage Refill plus ratei increase 0.00% Electricity, Water Current Average $1300 perr month (4,350) -63.50% Postager meter 49,109 8.739 Property, Vehicle8 &E Equipment Govt Oper. (Work Comp in Departments) 0 0.00% 0 nla 0 n'a 0.00% Newsletters 4 pages 0.00% Assorted marketing8 & Promotional Activities Trolly $15,500, Trash $500, HRF Pros $850, Advertising $6000, ACA Reporting $650, Bay7 Transport $16,960 Shredding $700E Bal Misc Gen Govt 01-519-303-41 Other Contractual Services Gen Govt 01-519-303-46 Uncollectible AR Allowance Gen Govt 01-519-304-00 Travel &F Per Diem Gen Govt 01-519-304-10 Communtsabonsesphone Gen Govt 01-519-304-20 TransportationPosiage Gen Govt 01-519-304-30 Utilities Gen Govt 01-519-304-40 Rentals &Leases Gen Govt 01-519-304-50 General &Liability Insurance Gen Govt 01-519-304-60 R8MBuidings & Grds Gen Govt 01-519-304-61 R&M- Machinery &E Equipment Gen Govt 01-519-304-62 R&M- -Vehicles Gen Govt 01-519-304-70 Printing & Binding Gen Govt 01-519-304-80 Promotional Activities Gen Govt 01-519-304-90 Other Current Charges Gen Govt 01-519-305-10 Office Supplies & Small Equip Gen Govt 01-519-305-20 Operating Supplies Gen Govt 01-519-305-21 Fuel & Lubricants Gen Govt 01-519-305-40 Books, Publications, & Dues Gen Govt 01-519-606-10 LAND Gen Govt 01-519-606-30 Cont Other than Buildings Gen Govt 01-519-606-40 Machine & Equipment Gen Govt 01-519-606-41 Office Machine & Equip Gen Govt 01-519-554-00 CDGB Grant Housing Rehab Exp Gen Govt 01-519-554-10 CDGB Grant Commercial Rehab Exp Total Capital Outlay TOTAL GENERAL GOVTI ADMINISTRATION 930 498 2,217 500 0 979 498 500 320 2,500 0 0 0 0 0 21 13,776 15,808 15,251 18,000 11,861 16,815 18,000 750 4,277 10,000 3,027 8,536 10,000 42,320 39,408 63,991 75,000 36,344 53,458 55,000 14,927 2,819 2,792 7,500 1,846 6,462 7,500 1,649 1,869 2,022 3,500 1,880 3,256 3,500 5,707 6,483 5,779 9,000 5,263 7,017 7,500 410,619 550,793 589,155 813,685 550,262 754,431 831,944 (20,000) -26.67% Boards 0 0.00% Supplies, paper products, cleaning, etc. 0 0.009 Breakroom supplies, 1st aida and postage meters supplies 0 n'a (1,500) -16.67% Paper, ECRC Dues 18,259 2.24% 0 nla 0 nla 0 nla nla (16,350) -100.00% Completedin: 2024 nla Total Beacon Point $2,388,728 1,750 385 WFRPC, TPO, Sunshine, FLC, BC Chamber, BCLC, NWFLC, News Total Operating Expenditures 0 23,954 0 108,065 26,094 5,563 0 0 5,412 443,732 271,802 152,361 16,350 16,350 30,420 2,358,637 2,388,637 2,388,637 10,975 575,751 328,316 2,510,998 16,350 16,350 2,388,637 2,372,287 14509.40% 492,985 1,205,075 954,995 3,412,092 614,746 834,785 3,309,122 2,391,678 -3.02% -14- City of Callaway General Fund- -FY 2025 Budget Number HUMAN RESOURCES 01-520-101-20 Regular Salaries 01-520-101-35 Cell Phone Allowance 01-520-101-50 Special Pay 01-520-101-65 Annual Leave Payout 01-520-102-10 FICA Taxes 01-520-102-11 Medicare Taxes 01-520-102-20 Retirement Contrib 01-520-102-30 Group Insurance 01-520-102-31 Health Insurance Suppliment 01-520-102-40 Worker's Compensation Total Personnel 01-520-303-41 Other Contractual Services 01-520-304-00 Travel & Per Diem 01-520-304-80 Promotional Activities 01-520-304-90 Other Current Charges 01-520-305-10 Office Supplies & Small Equip 01-520-305-20 Operating Supplies 01-520-305-22 Uniforms 01-520-305-40 Books, Publications, & Dues 01-520-305-50 Education Draft Budget 2025 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY:2024 FY2025 Incr (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description HR HR HR HR HR HR HR HR HR HR HR HR HR HR HR 52,271 60,387 65,439 70,479 49,312 66,749 69,503 3,691 3,480 4,133 4,408 3,138 4,184 4,349 6,089 6,676 8,081 10,118 6,692 8,922 9,910 0 1,200 1,200 900 1,200 1,200 70,213 76,945 80,479 89,175 61,417 82,716 87,961 (976) -1.389 Human Resources -1FTE 0 nla HR 10 1.92% Annual Bonus 0 nla (59) -1.34% Employer Portion ofF Payroll Tax (14) -1.36% Employer Portion of Payroll Tax (208) -2.06% FRS Contribution 0 0.00% Employee Health Ins. Contribution 0 0.00% Onlyifproofc fofCoverage $100 per month 33 23.40% WCI Insuance based onv Wages (1,214) -1.36% 0 0.00% Printer/Copier Lease & supplies 0 0.00% Conferences 0 0.00% Health Fair, Sympathy Arrangements 0 0.009 hires & Physicals as required 0 0.00% Misc office supplies, award frames, certificates 0 0.00% First Aid Kits, Labor Posters 0 0.00% Employee Shirts with Cityl logo 0 0.00% SHRMI Dues, Labor Law Posters 0 0.00% SHRM Testing 0.00% (1,214) -1.24% 200 0 0 0 0 510 520 520 5,690 0 0 0 832 845 967 1,030 734 531 5,468 37 1,279 28 800 109 89 112 141 94 265 284 257 800 165 0 0 1,000 103 444 816 600 31 241 956 498 650 397 0 90 0 250 193 228 0 0 300 333 0 750 0 399 1,500 520 530 979 1,016 37 1,279 125 174 220 800 1,000 41 600 529 650 257 250 300 750 1,500 Background Checks- FDLE and Drivers Lic, Drug Screens for all new 2,419 1,745 1,174 2,500 1,770 2,360 2,500 Total Operating Expenditures TOTAL HUMAN RESOURCES 3,589 3,519 3,145 8,350 2,555 3,407 8,350 73,801 80,464 83,624 97,525 63,972 86,123 96,311 City of Callaway General Fund -FY 2025 Budget Number CODE ENFORCEMENT Code Enf 01-515-101-20 Regular Salaries Code Enf 01-515-101-35 Cell Phone Allowance Code Enf 01-515-101-40 Overtime Code Enf 01-515-101-50 Special Pay Code Enf 01-515-101-65 Annuall Leave payout Code Enf 01-515-102-10 FICAT Taxes Code Enf 01-515-102-11 Medicare Taxes Code Enf 01-515-102-20 Retirement Contrib Code Enf 01-515-102-30 Group Insurance Code Enf 01-515-102-31 Health Ins Supplement Code Enf 01-515-102-40 Worker's Compensation Code Enf 01-515-102-50 Unemployment Code Enf Dratt Budget 2025 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY:2025 Incr (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 96,260 116,368 140,085 156,521 113,219 154,958 161,761 5,240 3.35% Code Enforcement- -3FTES (600) 100.00% 0 0.00% Fors staff 30 1.89% Annual Bonus 0 nla 326 3.35% Employer Portion ofP Payroll Tax 75 3.30% Employer Portion ofPayroll Tax 585 2.62% FRS Contribution 4,655 16.84% Employee Health Ins. Contribution 0 nla Onlyi ifproof of Coverage $100 perr month 277 9.36% wc Insuance based on Wages nla 10,588 4.72% (3,575) -8.50% Properties, 10,000 8.339 Billed Quarterly $25,0 ,000- $30,000p per quarter 0 0.00% Code Certification/ Code Conference 0 0.00% 0 0.00% 0 nla 0 0.00% 0 nla 0 0.00% Vehicle maintenance: supplies 0 nla 0 nla 0 0.00% Legal ads, & notices, recording fees 0 0.00% Increase fort truck supplies ands staff. 0 0.00% Additional signs and cameras 0 0.00% Fuelf for 2trucks 0 0.00% Employee Shirts with City) logo 20 6.259 FACE Memberships $85 and Reference Materials 0 0.00% 6,445 3.48% 22,297 nla PWBuildingE Engingeering nla 0 nla 0 nla 22,297 nla 39,330 9.61% 425 300 300 600 150 200 68 81 87 500 69 92 500 0 0 1,560 1,590 1,590 1,590 1,620 1,371 6,101 6,474 8,234 9,720 6,706 8,941 10,046 1,375 1,565 1,926 2,270 1,568 2,091 2,345 10,318 12,851 17,284 22,34 15,373 20,498 22,889 19,839 25,895 28,968 27,650 21,733 28,978 32,305 1,391 1,327 1,842 2,958 1,676 2,235 3.235 138,797 164,862 200,284 224,113 162,084 219,583 234,701 25,323 22,044 32,935 42,075 4,766 6,355 38,500 103,025 99,177 107,185 120,000 92,472 123,296 130,000 0 0 956 633 1,167 1,500 630 2,156 2,000 1,200 2,500 800 1,067 2,500 0 0 0 0 316 0 0 500 207 69 0 0 261 268 703 1,000 226 0 0 0 0 0 1,740 1,548 710 2,000 154 584 491 858 900 334 237 438 230 320 1,300 650 1,200 670 0 0 0 2,784 0 0 0 0 0 0 0 0 0 2,784 0 0 0 0 0 0 1,650 Total Personnel Copier/ Printer $2500, Janitorial $4200, MAGISTRATE $4800, Owner Encumbrance @ $80 per house for 25= $2000, Clean & Leins $250006 Code Enf 01-515-303-41 Other Contractual Services Code Enf 01-515-303-42 Animal Contro! Code Enf 01-515-304-00 Travel &Per Diem Code Enf 01-515-304-10 Communication/ Telephone Code Enf 01-515-304-20 ransportationPosiage Code Enf 01-515-304-50 General & Liabilityl Insurance Code Enf 01-515-304-60 R&ME Buildings & Grds Code Enf 01-515-304-61 R&M- Machinery & Equipment Code Enf 01-515-304-62 R&MY Vehicles Code Enf 01-515-304-65 R&M-IT Equipment Code Enf 01-515-304-70 Printing& Binding Code Enf 01-515-304-90 Other Current Charges Code Enf 01-515-305-10 Office Supplies & Small Equip Code Enf 01-515-305-20 Operating Supplies Code Enf 01-515-305-21 Fuel Lubricants Code Enf 01-515-305-22 Uniforms Code Enf 01-515-305-40 Books, Publications, & Dues Code Enf 01-515-305-50 Education Code Enf Code Enf 01-515-606-20 Building Code Enf 01-515-606-41 Office Mach8 & Equip Code Enf 01-515-606-70 Vehicles Code Enf 01-515-606-41 Office Mach8 & Equip 653 3,000 812 1,083 3,000 840 1,500 500 302 1,000 973 5,000 205 2,000 382 1,500 334 900 340 893 1,200 22,297 4,096 3,402 1,519 5,000 730 437 389 1,500 1,500 286 2,160 2,910 2,487 3,750 1,590 2,120 3,750 141,498 134,669 151,797 185,245 103,471 137,850 191,690 Total Operating Expenditures Total Capital Outlay TOTAL CODE ENFORCEMENT 22,297 283,079 299,531 352,081 409,358 265,555 357,432 448,688 -16- City ofCallaway General Fund- FY 2025 Budget Number FIRE DEPARTMENT Fire Dept 01-522-101-20 Regular Salaries Fire Dept 01-522-101-35 Cell Phone Allowance Fire Dept 01-522-101-40 Overtime Fire Dept 01-522-101-50 Special pay Fire Dept 01-522-101-55 Firefighter Suppl Compensation Fire Dept 01-522-101-60 Sale of Annual Leave Fire Dept 01-522-101-65 Annual Leave Payout Fire Dept 01-522-102-10 FICA Taxes Fire Dept 01-522-102-11 Medicare Taxes Fire Dept 01-522-102-20 Retirement Contrib Fire Dept 01-522-102-30 Group Insurance Fire Dept 01-522-1 102-31 Health Ins Supplement Fire Dept 01-522-102-40 Worker's Compensation Fire Dept 01-522-102-50 Unemployment Compensation Fire Dept 01-522-303-41 Other Contractual Services Fire Dept 01-522-304-00 Travel&F Per Diem Fire Dept 01-522-304-10 CommunieabosTephone Fire Dept 01-522-304-20 TransporiationPosiage Fire Dept 01-522-3 304-30 Utilities Fire Dept 01-522-304-40 Rentals & Leases Fire Dept 01-522-304-50 General &Liability Insurance Draft Budget 2025 9/5/2024 FY2021 FY2022 FY:2023 FY2024 FY2024A Actuals FY:2024 FY2025 Incr/Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 670,799 796,780 875,905 1,048,938 712,262 966,683 1,120,743 78,177 78,903 127,278 95,12 68,903 91,871 100,396 0 7,900 10,820 9,290 9,290 10,410 1,200 2,370 2,970 3,120 2,340 3,120 3,120 46,140 49,469 59,446 70,016 46,244 61,659 74,757 10,409 11,952 13,903 16,351 10,815 14,420 17,455 192,008 229,907 306,290 374,872 256,054 353,345 399,075 160,082 158,220 181,338 249,508 153,354 204,472 243,999 1,400 2,100 1,700 1,900 1,600 2,133 2,400 33,136 30,372 31,605 54,501 27,196 36,262 62,018 1,197,164 1,362,360 1,610,406 1,928,238 1,288,761 1.,744,107 2,036,973 71,805 6.85% 20FTES 0.00% Fire Chief& Deputy Chief 4,784 5.00% Based on Shift Coverage and Mandatory Training (410) -3.799 Annual Bonus 0 0.00% Grant Funded for3 0 0.00% 0 0.00% 4,741 6.779 Employer Portion ofPayroll Tax 1,104 6.75% Employer Portion ofPayroll Tax 24,203 6.469 FRS Contribution (5,509) -2.21% Employee Health Ins. Contribution &Cancer Coverage 500 26.32% Only ifproof of Coverage $100 per month 7,517 13.79% WCI Insuance based onv Wages nla Not Budgeted covered by transfer. 108,735 5.64% P25F Radiol Maintenance Cost, Security System 0.00% Printer Lease and Usage 1,000 40.00% Lodgingf for outo oft townt training ford department members Internet/ /Citywide bundlet telephone &Fax 840 7.539 Tablets for Chiefs 0 0.00% Shipping and Postage 1,250 4.85% Garbage, electric, natural gas, andy waterf forF Fire and BCSO 0 nla 0 nla Includes Firea andE BCSO sidec ofbuiding, HVAC Maintenance, Lightbulbs (ina and out), Painting as neededi interior, Extinguisher inspection, Brock Pest Control (termite bond), Rehab Building $41, .160 (Paint & Gutters), Generac operational inspection &f fluid change Ladder andf firee engine pumpt testing Cascade SCBA breathing air sampling andt testing Maintenance ofall household appliances (washer, dryer, icer machine, etc..) SCBA Annual Maintenance (posi-check) Rescue Tool (TNT Battery Operated) Maintenance andl Inspection Loose equipment repairs 20 command vehicles, 1utility vehicle, 0.00% 2fire Oio Chandes engines, Tirer replacement, Custom plastic helmets ands stickers 300 30.00% Sparkyfire dog costume 300 300 575 600 450 600 600 714 1,880 1,986 924 1,000 571 1,000 252 1,000 252 1,000 918 0 0 455 444 550 850 484 556 358 600 200 0 0 0 0 0 0 0 Fire Dept Total Personnel 976 9,500 5,982 7,976 9,500 295 2,500 2,188 2,918 3,500 7,350 7,115 9,692 11,160 9,050 12,067 12,000 21,080 24,376 25,362 25;,750 16,951 22,601 27,000 267 600 Fire Dept 01-522-304-60 R&ME Buildings & Grds 4,213 18,846 17,024 17,000 14,933 19,911 58,160 41,160 242.12% Bay door maintenance Fire Dept 01-522-304-61 R&M- Machinery & Equipment Fire Dept 01-522-304-62 R&MVehicles Fire Dept 01-522-304-65 R&M-ITE Equipment Fire Dept 01-522-304-80 Promotional Activities 6,736 17,033 14,469 23,400 12,851 17,135 24,000 5,835 13,377 66,212 12,000 4,591 4,591 12,000 600 2.56% 0 0 0 822 208 1,000 849 1,131 1,300 -17- City of Callaway General Fund -FY 2025 Budget Number Draft Budget 2025 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY2024Actuals FY2024 FY2025 Incr (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description Firer nozzles uniformity across alla aparatus forr mid-rise operations based on new construction 2.5"1 fire hose ands shipping 1.75" fire hose ands shipping 5sets of Bunker Gear (lazzi, Yates, Stone, White, Laymon) and replacements as needed Bunker Gloves andE Bunker Boots as needed Emergency! Networking (programi is usedt too documenta andr report. information from allo calls toar nationall level database asr required) Active911 online dispatchs service Life Safety Physicals and Cancers screeningf for 20 members, $480per member CAD System annual costf for3 computers Target Solutions Apparatus Inventory Software /Daily Check (120) -0.25% Adding demo saw/K12toE E1902 for uniformity 0.00% Inkf for1p printers, Paper, Notepads, Pens nla Department Supplies, Cleaning supplies Paper products, Medical supplies (cost hast tripled since pandemic) Refilling oxygen bottles 0.00% 8 apparatus, Diesel, Non-ethanol gas, Diesel Exhaust Fluid (additive) 1,250 4.35% Annual call volume projectedto tobe 3000f for 2024 20 career firefighters, Uniform shirts, Uniform pants, Uniform duty! boots, 0.00% Winter jackets, Hats, Florida Chiefs Membership 0.00% Training manuals as needed Target Solutions (EMT recertification: ando online Fire Service Training recognized by! ISOf for2 20F FF's) Training classes outside the department asr needed per member Fire Dept 01-522-304-90 Other Current Charges Fire Dept 01-522-305-10 Office Supplies & Small Equip Fire Dept 01-522-305-25 IT Software & Equip Fire Dept 01-522-305-20 Operating Supplies Fire Dept 01-522-305-21 Fuel&L Lubricants Fire Dept 01-522-305-22 Uniforms Fire Dept 01-522-305-40 Books, Publications, & Dues Fire Dept 01-522-305-50 Education Fire Dept Fire Dept 01-522-606-20 Buildings Fire Dept 01-522-606-30 Improvements other than Buildings Fire Dept 01-522-606-70 Vehicles Fire Dept 01-522-606-40 Machinery &E Equipment Fire Dept 01-522-606-41 Office Machinery&E Equipment Total Capital Outlay TOTAL FIRE DEPARTMENT 16,320 18,703 29,358 48,120 26,676 35,568 48,000 1,374 348 453 1,000 218 290 1,000 7,427 8,119 9,354 10,000 3,947 5,263 10,000 18,226 24,867 25,288 28,750 18,714 27,952 30,000 4,802 5,231 4,264 8,000 3,712 4,949 8,000 250 125 385 700 410 547 700 2,355 2,909 5,512 9,700 7,752 10,336 10,000 97,458 143,720 209,208 209,180 129,023 173,501 255,760 300 3.09% 46,580 22.27% 3,500 58.33% Pole Barn- Officer Vehicles nla 78,782 nla New Rescue 1/S Squad#19 11,836 71.739 Radios Public Safety 0 n/a 94,118 418.30% Total Operating! Expenditures 6,000 5,925 5,925 9,500 0 42,613 2,781 0 0 78,782 92,715 56,095 16,500 14,431 14,431 28,336 2,781 92,715 98,708 22,500 20,356 20,356 116,618 1,297,403 1,598,795 1,918,323 2,159,918 1,438,140 1,937,964 2,409,351 249,433 11.55% -18- City of Callaway General Fund -FY 2025 Budget Number UTILITYBILLING Utility Bill 01-530-101-20 Regular Salaries Utility Bill 01-530-101-35 Cell Phone Allowance Utility Bill 01-530-101-40 Overtime Utility Bill 01-530-101-50 Special Pay Utility Bill 01-530-101-65 Annual Leave Payout Utility Bill 01-530-102-10 FICA Taxes Utility Bill 01-530-102-11 Medicare Taxes Utility Bill 01-530-102-20 Retirement Contrib Utility Bill 01-530-102-30 Group Insurance Utility Bill 01-530-102-31 Health Ins Supplement Utility Bill 01-530-102-40 Worker's Compensation Utility Bill 01-530-102-50 Unemployment Comp Utility Bill 01-530-303-40 Cleaning8 &Laundry Utility Bill 01-530-303-45 Debt Collection Service Utility Bill 01-530-303-42 Other Contractual UB Utility Bill 01-530-304-00 Travel &Per Diem Utility Bill 01-530-304-10 Communication/ Phones Utility Bill 01-530-304-20 TransportationPosiage Utility Bill 01-530-304-61 R&M- Machinery & Equipment Utility Bill 01-530-304-62 R&M- Vehicles Utility Bill 01-530-304-70 Printing&E Binding Utility Bill 01-530-304-90 Other Current Charges Utility Bill 01-530-305-10 Office Supplies & Small Equip Utility Bill 01-530-305-22 Uniforms Utility Bill 01-530-305-40 Books, Publications, & Dues Utility Bill 01-530-305-50 Education utry BIl Utility Bill Utility Bill Draft Budget 2025 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY2025 Incr/Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr(Decr) 2025 Notes Actual Actual Actual Amended Thru Description 196,123 198,641 231,382 303,825 193,208 257,611 309,035 769 1,682 1,705 5,000 2,705 3,607 5,000 0 2,110 2,900 2,635 2,635 2,910 12,137 11,238 13,952 18,869 11,851 15,802 19,192 2,738 2,729 3,263 4,407 2,772 3,696 4,481 20,716 22,201 28,744 43,294 26,641 35,521 43,729 51,701 41,159 44,749 63,998 33,676 44,902 71,645 400 1,600 2,400 1,300 1,600 2,400 2,695 1,779 3,150 4,592 2,836 3,781 4,904 286,942 280,517 330,887 450,085 278,030 369,695 463,795 1,807 1,781 1,012 1,900 405 5,210 1.71% 8.OFTES(5E Billing and2 Meter Techs) (300) -100.00% 0 0.00% Staff 10 0.34% Annual Bonus 0 0.00% 323 1.719 Employer Portion ofF Payroll Tax 74 1.68% Employer Portion ofF Payrol! Tax 435 1.00% FRS Contribution 7,647 11.95% Employee! Health Ins. Contribution 0 0.00% Onlyifproofc of Coverage $100 pern month 312 6.79% Wc Insuance based on Wages 0 nla 13,710 3.05% 0 0.9 Uniform Cleaning andF Rental (2N Meter Techs) 0 nla Annual UB Maintenance, e-bills, collections, bankf fees, Robo Calls, 9,418 15.7% Printer lease- Based on Actuals 0 0.0% Training 130 8.4% Meter Tech phones 82 0.2% Municode postage 0 0.0% 0 0.0% (1,900) -9.6% BillF Printing 12,600 11.0% Merchant Fees (2,000) -33.39 Office Supplies & Hand Held Meter Readers 0 0.0% Boots &Rain coats meter techs, Shirtsf fors staff 0 0.0% 0.0% Training 18,330 7.4% 0 0 687 231 300 0 500 407 542 500 63 0 0 0 Utility Bill Utility Bill Total Personnel 539 1,900 0 1,000 500 750 45,148 55,700 44,594 60,049 47,846 63,794 69,467 521 1,374 1,550 1,186 1,582 1,680 27,218 31,500 33,862 39,878 26,968 35,957 39,960 10,495 10,902 13,151 19,700 10,425 13,900 17,800 80,979 92,051 106,749 114,680 90,021 120,028 127,280 454 1,585 2,587 6,000 1,309 1,745 4,000 1,000 500 750 96 290 173 210 105 111 660 105 200 1,000 140 660 200 1,000 Total Operating Expenditures 166,406 194,607 203,440 247,867 178,264 237,685 266,197 Utility Bill 01-530-303-99 UB CostT Transfer TOTAL UTILITY BILLING (453,347) (475,124) (534,328) (697,952) (456,294) (607,380) (729,992). (32,040) 4.6% n/a -19- City of Callaway General Fund- FY 2025 Budget Number STREETS Streets 01-541-101-20 Regular Salaries Streets 01-541-101-35 Cell Phone Allowance Streets 01-541-101-40 Overtime Streets 01-541-101-50 Special Pay Streets 01-541-101-60 Sale of Annual Leave Streets 01-541-101-65 Annual Leave Payout Streets 01-541-102-10 FICA Taxes Streets 01-541-102-11 Medicare Taxes Streets 01-541-102-20 Retirement Contrib Streets 01-541-102-30 Group Insurance Streets 01-541-102-31 Health Ins Supplement Streets 01-541-102-40 Worker's Compensation Streets 01-541-102-50 Unemployment Compensation Streets 01-541-303-10 Engineering Services Streets 01-541-303-40 Cleaning8laundy Streets 01-541-303-41 Other Contractual Service Streets 01-541-303-43 Stormwater Services Streets 01-541-304-00 Travel & Per Diem Streets 01-541-304-20 TransportationPostage Streets 01-541-304-31 Street Lighting Streets 01-541-304-50 General & Liability Insurance Streets 01-541-304-60 R&ME Buildings &Grds Streets 01-541-304-61 R&M- Machinery & Equipment Streets 01-541-304-62 R&MVehicles Streets 01-541-304-90 Other Current Charges Streets 01-541-305-10 Office Supplies & Small Equip Streets 01-541-305-20 Operating Supplies Streets 01-541-305-21 Fuel &Lubricants Streets 01-541-305-22 Uniforms Streets 01-541-305-30 Road Materials & Supplies Streets 01-541-305-31 Sidewalk repairs Streets 01-541-305-40 Books, Publications, &Dues Streets 01-541-305-50 Education Streets ueets Streets 01-541-606-20 Buildings Streets 01-541-606-30 Improvements OTE Buildings Streets 01-541-606-70 Vehicles Streets 01-541-606-40 Machinery &E Equipment Streets 01-541-606-41 Office Machinery & Equipment Total Capital Outlay TOTAL STREETS prart Buaget ZUZ5 9/5/2024 FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY2025 Incr( (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr/Decr) 2025 Notes Actual Actual Actual Amended Thru Description 319,224 400,904 451,459 531,604 324,047 432,063 543,770 12,166 2.29% 14FTE's 0 0.00% Public Works Director, PWS Super & Street/Storm Super, Street Foreman 0 0.00% After hours callo out& Clean ups 50 0.759 Annual Bonus 0 n/a (167) -100.00% Not Budgeted covered by transfer. 755 2.29% Employer Portion of Payroll Tax 173 2.25% Employer Portion ofPayroll Tax 1,186 1.57% FRS Contribution (14,202) -17.27% Employee! Health Ins. Contribution 3,600 150.00% Only ifproof of Coverage $100 pern month 1,034 2.66% WC Insuance based on Wages (1,650) -100.00% NotE Budgeted coveredbyt transfer. 2,945 0.379 0 nla 0 0.00% Uniform Services Janitorial Svcs $1500, Poston Road Grading $2500, Radios $753, (3,000) -25.00% Security $600 Plat Reviews $1500 etc. 0 0.00% Colvert8 & Drain Pipes Repairs ($6,8 867 Purchasedi in. July2 2024) 0 0.00% Staff Training 0 0.00% (12,000) -6.08% $15,4 450 per month! based onc current charges 0 nla 0 0.00% 0 0.00% R&Mfor alle equipment, mowers, tractors, etc... 0 0.00% Repair andr maintenancei fort trucks. (5,000) -55.56% Advertising, Notices etc.. 0 0.00% Office Supplies (2,000) -21.05% Various tools and supplies (10,000) -14.29% Fuelf forf fleet 0 0.00% Boot Allowance (10,000) -20.009 Need additional for Volume 0 0.00% Sidewalk repairs 0 0.00% 0 0.00% Staff Training (42,000) -8.65% 74,324 nla PW/Building! Engingeering (8,000) -100.00% (26.491) -37.84% Pickup- Street Supervisor (23.958) -31.51% Enclosed Mini Excavator 0 nla 15,875 10.319 (23,180) -1.63% 780 780 2,492 1,918 0 455 912 780 1,200 585 602 5,000 794 1,059 5,000 0 5,268 6,680 3,487 3,487 6,730 780 1,200 167 166 222 19,940 22,698 26,403 33,014 19,629 26,172 33,769 4,497 5,475 6,175 7,703 4,553 6,070 7,876 33,766 44,825 55,170 75,755 44,104 58,805 76,941 83,687 77,250 84,154 82,213 46,488 61,984 68,011 19,560 19,186 27,396 38,847 21,561 28,748 39,881 486,794 574,308 658,593 786,233 467,634 622,350 789,178 3,548 4,432 7,054 9,000 3,786 5,048 9,000 12,136 9,205 5,666 12,000 4,396 5,861 9,000 6,917 4,230 8,609 25,000 10,076 20,302 25,000 150,217 166,709 185,387 197,400 130,610 174,146 185,400 21,984 39,325 57,291 55,000 36,649 48,865 55,000 11,257 12,895 10,229 15,000 7,574 10,099 15,000 3,011 3,969 1,373 9,000 4,064 5,419 4,000 1,011 1,129 7,686 3,500 2,215 2,953 3,500 5,124 7,288 9,129 9,500 8,261 11,015 7,500 43,739 66,106 52,054 70,000 30,372 40,496 60,000 1,174 1,672 1,150 2,000 1,042 1,390 2,000 19,434 33,233 21,650 50,000 13,773 18;363 40,000 5,315 5,190 15,465 20,000 10,454 13,938 20,000 285,916 356,115 385,983 485,775 267,324 363,300 443,775 360 360 2,034 360 2,400 570 825 1,650 1,650 2,200 760 6,000 Streets Total Personnel 30 0 1,954 2,100 2,100 0 75 13 18 75 0 675 734 238 4,500 4,040 5,386 4,500 0 345 0 1,050 1,500 38,700 18,252 3,877 0 8,000 7,316 7,316 52,494 2,781 0 0 0 200 200 1,500 74,324 Total Operating Expenditures 0 91,926 70,000 61,065 61,065 43,509 220,517 56,582 47,309 76,043 54,043 75,404 52,085 279,669 95,282 157,487 154,043 122,424 143,785 169,918 1,052,380 1,025,704 1,202,064 1,426,051 857,383 1,129,435 1,402,871 -20- City of Callaway General Fund FY 2025 Budget Number MAINTENANCE SHOP M. Shop 01-549-101-20 Regular Salaries M. Shop 01-549-101-35 Cell Phone Allowance M. Shop 01-549-101-40 Overtime M. Shop 01-549-101-50 Special Pay M. Shop 01-549-101-65 Annual Leave payout M. Shop 01-549-102-10 FICA Taxes M. Shop 01-549-1 102-11 Medicare Taxes M. Shop 01-549-102-20 Retirement Contrib M. Shop 01-549-102-30 Group Insurance M. Shop 01-549-102-31 Health Ins Supplement M. Shop 01-549-1 102-40 Worker's Compensation M. Shop 01-549-303-40 Cleaning& Laundry M. Shop 01-549-303-41 Other Contractual Services M. Shop 01-549-304-00 Travel & Per Diem M. Shop 01-549-304-10 CommunkeaibonsTepton M. Shop 01-549-3 304-30 Utilities M. Shop 01-549-304-50 General & Liability Insurance M. Shop 01-549-304-60 R&MB Buildings & Grds M. Shop 01-549-304-61 R&M- Machinery & Equipment M. Shop 01-549-304-62 R&MVehicles M. Shop 01-549-304-65 R&M-ITE Equipment M. Shop 01-549-304-90 Other Current Charges M. Shop 01-549-305-10 Office Supplies & Small Equip M. Shop 01-549-305-20 Operating Supplies M. Shop 01-549-305-21 Fuel &Lubricants M. Shop 01-549-305-22 Uniforms M. Shop 01-549-3 -305-40 Books, Publications, & Dues M. Shop 01-549-3 305-50 Education M. Shop M. Shop 01-549-606-20 Buildings M. Shop 01-549-606-30 Improvements Other Than Buildings M. Shop 01-549-606-40 Machinerys &E Equipment M. Shop 01-549-606-70 Vehicles Draft Budget 2025 9/5/2024 FY2021 FY2022 FY2023 FY:2024 FY2024A Actuals FY2024 FY2025 Incr( (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 126,370 141,706 157,014 153,034 108.269 147,359 161,033 7,999 5.23% Employee Wages- 3FTES 0 0.00% 0 0.00% (410) -21.13% Annual Bouns 0 nla (155) -1.51% Employer Portion ofPayroll Tax (35) -1.46% Employer Portion ofPayroll Tax (219) -0.94% FRS Contribution 6,408 39.26% Employee Health Ins. Contribution (1,200) 100.009 Onlyifproof ofC Coverage $100 perr month 24 0.499 wc Insuance based on Wages 12,412 5.819 300 16.67% Uniforms (3,000) -17.14% Software $1650, Etc 0 nla 500 16.67% Monthly Phone Services $200 per month 0 0.00% Electric $7600, Water $530 and Gas $750 0 0.00% Fuel Tanks Ins. (2,500) -55.56% 0 0 0 78 0 0 0 300 225 250 71 300 300 95 250 0 1,910 1,940 1,940 1,940 1,530 7,836 7,834 9,100 10,250 6,696 9,928 10,095 1,767 1,897 2,128 2,392 1,566 2,088 2,357 13,307 15,660 19,397 23,222 14,702 19,602 23,003 27,835 26,394 27,747 16,322 10,788 14,384 22,730 3,671 4,140 4,163 4,853 3,185 4,247 4,877 180,786 197,630 221,537 213,763 147,943 200,610 226,175 1,210 1,469 1,416 1,800 1,521 2,028 2,100 10,272 13,987 11,131 17,500 8,742 11,656 14,500 2,361 2,124 2,828 3,000 2,531 3,375 3,500 6,482 6,773 7,273 8,880 4,081 5,441 8,880 924 675 1,000 673 0 1,200 500 667 M Shop Snop Total Personnel Janitorial $1500and GPS System 40 Units $9024 Fleet Maintenance 0 0 0 0 924 419 70 3,442 5,497 3,147 11,000 7,821 10,428 7,000 2,584 78 (1,207) 1,400 179 238 1,400 0 0 0 0 0 272 62 1,500 15 20 1,500 77 577 134 175 48 65 175 275 277 380 315 (105) 0 0 0 600 0 0 0 1,000 498 924 1,000 994 4,500 3,652 4,869 2,000 Annual Fee Master Fuel System $2650, Scan ToolA Annual Maint $1195, (4,000) -36.36% Shop Radios $130 Misc Repairs Shop Equip $3000 0 0.00% Maint for shop truck 0 nla 0 0.00% 0 0.00% Office Supplies- Printer ink 0 0.00% Mechanic Tools, Acetylene, oxygen, shop supplies. Argon Maint Cont 0 0.00% Fuel, oil, synthetic oil, Anitfreeze etc. Increased Costs 0 0.00% Safety Boots 0.00% Technical manuals for equip & fleetr mgtr membershipf fees 0.00% E-Learing Course Annual Fee $498 (8.700) -11.20% 0 nla 0 nla (5,500) -100.00% 0 nla (5,500) -100.00% (1,788) -0.60% 6,144 5,876 6,480 10,000 5,055 6,740 10,000 6,481 14,025 10,156 15,000 10,570 14,094 15,000 210 315 600 664 1,000 Total Operating Expenditures 40,671 51,948 43,469 77,670 45,281 60,752 68,970 0 54,287 7,325 12,984 7,325 67,271 0 5,500 5,500 5,500 0 5,500 5,500 5,500 Total Capital Outlay TOTAL MAINTENANCE SHOP 228,782 316,849 265,006 296,933 198,723 266,862 295,145 -21- City oT Callaway General Fund FY 2025 Budget Number LEISURE SERVICES Leisure 01-572-101-20 Regular Salaries Leisure 01-572-101-35 Cell Phone Allowance Leisure 01-572-101-40 Overtime Leisure 01-572-101-50 Special Pay Leisure 01-572-101-60 Sale of Annual Leave Leisure 01-572-101-65 Annual Leave Payout Leisure 01-572-102-10 FICA Taxes Leisure 01-572-102-11 Medicare Taxes Leisure 01-572-102-20 Retirement Contrib Leisure 01-572-102-30 Group Insurance Leisure 01-572-102-31 Health Ins Supplement Leisure 01-572-102-40 Worker's Compensation Leisure 01-572-102-50 Unemployment Compensation Leisure 01-572-303-40 Cleaning & Laundry Leisure 01-572-303-41 Other Contractual Service Leisure 01-572-304-00 Travel8 & Per Diem Leisure 01-572-304-10 CommunkatomsTelaphome Leisure 01-572-304-20 Transportation /Postage Leisure 01-572-304-30 Utilities Leisure 01-572-304-40 Rentals & Leases Leisure 01-572-304-50 General & Liability Insurance Leisure 01-572-304-60 R&MBuildings & Grds Leisure 01-572-304-61 R&M- Machinery & Equipment Leisure 01-572-304-62 R&MVehicles Leisure 01-572-304-65 R&M- -IT Equipment Leisure 01-572-304-70 Printing8 & Binding Leisure 01-572-304-80 Promotional Activities Leisure 01-572-304-90 Other Current Charges Leisure 01-572-305-10 Office Supplies & Small Equip Leisure 01-572-305-25 ITS Software & Equip Leisure 01-572-305-20 Operating Supplies Leisure 01-572-305-21 Fuel &Lubricants Leisure 01-572-305-22 Uniforms praiL DuugeL LULD 9/5/2024 FY:2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY2025 Incr/Decr,from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 340,500 472,814 544,396 684,690 447,165 596,220 804,580 798 1,050 596 21,031 32,910 35,794 39,000 29,132 38,842 39,000 0 5,320 7,450 5,668 5,668 8,060 0 1,200 699 518 550 119,890 17.51% Employee Wages- 16FTES with1 1New8 &1Splitv with General Gov. 0.009 Leisure Services Director, Foreman, Conference 0 0.00% Cover Staffing andv weekends 610 8.19% Annual Bonus 0 0.00% 0 0.00% 4,584 10.10% Employer Portion ofPayroll Tax 1,067 10.07% Employer Portion ofPayroll Tax 16,708 17.20% FRS Contribution 84,716 88.39% Employee Health Ins. Contribution (2,400) -50.00% Only if proof of Coverage $100 perr month 3,977 13.719 Wc Insuance based on Wages 0 nla Not Budgeted covered by transfer. 229,151 22.54% 500 12.50% 675 875 2,647 1,611 731 795 1,050 933 1,200 550 22,396 28,901 34,779 45;384 28,951 38,601 49,968 5,054 6,943 8,134 10,594 6,771 9,028 11,661 38,315 56,047 71,758 97,140 64,728 86,304 113,848 89,204 90,370 87,195 95,841 64,106 85,474 180,557 1,300 1,400 1,700 4,800 2,900 3,867 2,400 13,356 13,840 16,119 29,012 15,316 20,422 32,989 536,724 705,711 806,511 1,016,711 666,031 886,152 1,245,862 2,034 3,208 5,615 4,000 3,299 4,399 4,500 14,956 18;362 41,082 25,250 20,864 20,318 25,250 0 1,363 1,813 2,500 1,219 1,219 2,500 5,364 6,106 10,655 11,300 9,574 12,765 13,000 66,165 72,715 100,893 120,000 77,535 103,380 103,000 1,516 0 0 0 Leisure Total Personnel Turf Tank Sprayer $11500, Event Security, Radios, Weather Alertinge etc 0 0.00% (Parker Median 2023) Park Zap Monitoring 0 0.00% Conference and Training 1,700 15.04% Telephone Serivces $1,1 100 perr month 0 0.00% (17,000) -14.17% Electric, Water, Sewer & Gas+ Increasef for Gore Copier Leases, Equipment Rentals 0.00% 0 nla 100 15 150 2,022 4,040 0 0 0 0 150 forv well 181 4,500 1,925 2,566 4,500 Repair and Maintenance to alll Leisure Services Buildings, electrical plumbing, appliances, restr rooms, signs, paint, turfo chemicals and fertilizers, playground repairs, mulch, soil, fences, Deep Tine Aerification R&Mf for alle equipment, mowers, tractors, sand pro, man-lift, radior maint, 66,987 72,229 105,114 140,000 110,657 135,543 135,000 17,108 18,610 24,825 35,000 20,659 27,545 35,000 1,320 651 5,892 10,000 5,167 6,889 10,000 257 2,558 10,289 20,000 11,821 20,261 25,000 6,275 4,678 7,105 7,500 5,444 7,258 7,500 1,333 2,391 2,484 3,200 1,571 2,095 3,200 23,500 28,375 29,671 31,000 25,677 34,235 35,000 13,358 20,349 19,503 22,000 14,732 19,643 22,000 2,164 2,243 2,085 2,600 1,938 2,584 2,750 1,259 1,084 1,423 1,600 890 1,187 1,600 (5,000) -3.57% etc... 0 0.00% etc... 0 0.00% Repair andr maintenance fort trucks. 0 nla 0 0.00% Business Cards, Fliers andA Advertising. Veterans Day Celebration, Christmas Treel Lighting, Children's Fishing 5,000 25.00% Rodeo, Youth Sports, Misc City Sponsored Events etc.. Garbage Dumpsters, Lightning Detection Systeme etc. 0 0.00% Office supplies for Leisure Services and Conference Center. Misc Supplies: micraphones, edgers, weedeaters, hedge trimmers, chain 4,000 12.909 saws, handt tools, temp. fences, soccerr nets, baseball bases & pitching 0 0.00% For7 trucks and alll Leisure Services equipment. 150 5.77% Steel toedy work boots, reflective vests & shirts. Sports Turf Manager Certification, FRPA &I NRPAI Membership, Playground Safety Certification, DACSL Lawn & Ornamental Licenses, Aquatic License, Greenl Industry Best Management Practices 0.00% Certification: and Maintenance of Traffic Certification etc.. 0 0 0 0 0 79 0 200 200 0 0.009 nla 0 0 Leisure 01-572-305-40 Books, Publications, & Dues -22- City of Callaway General Fund- -FY2 2025 Budget Number Dratt Budget 2025 9/5/2024 FY:2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY2025 Incr( (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description Maintenance ofl Traffic Certification, Best Management Practices Cert., TurfM Manager Certification, Crowd Manager Cert., Playground Safety 0.00% Inspector Cert., Pest Control Operator License etc.. nla Community Center Leisure 01-572-305-50 Education Leisure Leisure Leisure 01-572-606-20 Buildings Leisure 01-572-606-30 Improvements OT Buildings Leisure 01-572-606-40 Machinery & Equipment Leisure 01-572-606-41 Office Machinery & Equipment Leisure 01-572-606-70 Vehicles 540 755 1,224 1,500 715 224,641 259,896 369,868 442,300 313,685 402,840 431,650 16,633 35,047 279,500 181,745 87,782 119,782 17,000 153,610 248,350 95,764 124,050 116,541 124,050 69,359 953 1,500 Total Operating Expenditures (10,650) -2.41% 300,000 34,573 300,000 (164,745) -90.65% Deep Well Gore Park (Sports Field Lighting- Not Funded) Lawn Comb, Workman MD, Master Pro 60", Utility Trailer, Toro Grand (54,691) -44.09% Stand 40" nla 65,268 nla Utility Truck for Irrigation 64,333 20.64% 8,347 52,206 0 65,268 Total Capital Outlay TOTAL LEISURE SERVICES 230,796 283,397 409,837 305,795 204,322 243,832 451,627 (154,168) 47.69% 992,161 1,249,004 1,586,215 1,764,806 1,184,038 1,532,824 2,129,139 City of Callaway General Fund -FY 2025 Budget Number EMERGENCY & DISASTER RELIEF Storm 01-525-303-10 Prof Svcs- Ttech Admin Storm 01-525-303-11 Legal Fees Storm 01-525-303-41 Other cont Svcs- Ttech Monitoring Storm 01-525-303-44 Debris Removal Vegatative Storm 01-525-303-45 Debris Removal Oper & Grinding Storm 01-525-303-46 Debris Removal- Construction Storm 01-525-303-47 Debris Removal Hazardous Storm 01-525-304-00 Travel & Per Diem Storm 01-525-304-30 Utilities Storm 01-525-3 304-60 R&M Buildings & Grounds Storm 01-525-304-61 R&MI Machinery & Equip Storm 01-525-304-63 R&M Collection Systems Storm 01-525-304-90 Other Current Charges Storm 01-525-305-10 Office Supplies Storm 01-525-305-20 Operating Supplies Storm 01-525-305-21 Fuel& Lubricants Storm 01-525-305-25 ITE Equipment Storm 01-525-606-20 Buildings Storm 01-525-606-30 Improvements OTE Buildings Storm 01-525-606-40 Machinery8 & Equipment Storm 01-525-606-50 Drainage Project Draft Budget 2025 9/5/2024 0 FY2021 FY2022 FY:2023 FY2024 FY2024A Actuals FY2024 FY2025 Incr( (Decr)trom %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description 58,881 155737 1,574 40,090 14,298 17,620 22,471 (17620) -43.95% Admin Services Tetra Tech Balance of contract @7 7/31/24 700 0 0 0 0 0 0 0 0 0 2,500 2,500 0 0 0 0 0 0 0 0 0 0 0 nla 0 nla n/a n/a nla 0 nla nla nla nla 0 nla nla nla nla n/a (62,620) 12,790 11,096 18,150 45,000 7,625 7,625 (45,000) 100.00% Closing outf for FY 2025- Chargedto Code Enforcement 0 0 Total Operating Expense 74,871 169,332 19,724 85,090 21,923 25,245 22,471 0 0 10,980 315,707 29,505 29,505 (315,707) -100.00% Storm Mitigation Wind Retorfit- -LS& Conf Completed 2024 (391,665) -100.009 Storm Mitigation- Generators PW, CH, Conf (451,360) -100.00% Storm Mitigation- Erosion Berthe Bridge Drainage Pipe 0 245,290 391,665 87,620 87,620 31,696 5,032 1,325 451,360 377,071 451,360 42,676 5,032 246,615 1,158,732 494,197 568,485 117,547 174,365 266,339 1,243,822 516,119 593,730 22,471 (1,221,352) Total Capital Outlay TOTAL EMERGENCY INSURANCE CLAIMS DISASTER RELIEF Storm 01-526-304-60 R&M Buildings & Grounds Storm 01-526-304-61 R&MI Machinery8 & Equip Storm 01-526-304-62 R&MY Vehicles Storm 01-526-305-10 Office and Small Equip Storm 01-526-305-25 ITE Equipment Storm 01-526-606-70 Capital- -Vehicle (1,158,732) 0 0 0 0 0 0 01 0 0 n/a nla nla 0 nla nla n/a 0.00% Total Insurance -24- City of Callaway General Fund -FY 2025 Budget Number NON-DEPARTMENTAL Overhead 01-581-303-99 Cost Allocation Transfers Overhead 01-581-909-10 Transfers Out Debt Service Overhead 01-581-909-20 Transfers Out Capital Projects Overhead 01-581-909-11 Transter Out-CIP Overhead 01-581-909-42 Transfer to Sewer Overhead 01-581-909-43 Transfer to Solid Waste Overhead 01-582-707-20 Interest Expense Overhead 01-584-909-15 Budgeted Incrt to Park Reserves Overhead 01-584-909-10 Budgeted Incr to Reserves (UR) TOTALI NON-DEPARIMENTAL TOTAL EXPENDITURES (allo departments) REVENUES OVER (UNDER) EXPENDITURES Draft Budget 2025 9/5/2024 FY2021 FY2022 FY:2023 FY2024 FY2024Actuals FY2024 FY2025 Incr (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes Actual Actual Actual Amended Thru Description (693,922 (781.734) (73.568) (861,606) (646,200) (775,440) (862,966). (1,360) 0.16% nla nla (83,398) -10.119 Boat Race RoundA About- ImpactFees nla 0 nla 0 nla 0 nla n/a 72,328 193,403 2406,303 825,000 0 0 0 0 0 0 0 0 0 0 0 0 40,475 741,602 (621,594) (588,331) 1,632,735 (36,606) (646,200) (734,965) (121,364) (84,758) 231.54% 6,757,327 8,333,363 11,428,737 14,375,339 7,119,057 9,509,473 13,717,106 1,536,415 -4.58% 5,807,594 7,667,943 (583,785) 257,165 514,615 0 (2,194,648) nla City of Callaway CRA Fund -FY 2025 Budget Draft Budget 2025 9/5/2024 FY2024 FY2024 Actuals FY2021 FY2022 FY2023 Amended (Audited) (Audited) (Audited) Budget 20,745 88,708 182,384 33,476 149,389 304,872 Thru FY2024 FY2025 Incr (Decr) from %C Change Jun-24 Projected Budget FY2024 Budget from 2024 Budget 2025 Notes Number REVENUESISOURCES 11-310-311-10 Taxl Incremental Revenue City 11-330-338-10 Taxl Incremental Revenue County 11-360-361-10 Interest Income 11-330-334-10 Stormwater Grants 11-380-381-10 Transfer from General Fund 11-380-389-10 Use ofFund Balance TOTAL REVENUES/SOURCES EXPENDITURESIUSES 11-510-303-10 Engineering Services 11-510-303-11 Legal Fees - City Attorney 11-510-303-20 Audit /Accounting 11-510-303-41 Other Contractual Services 11-510-304-20 Transportation/ /Postage 11-510-304-70 Printing & Binding 11-510-304-90 Other Current Charges 11-510-305-10 Office Supplies & Small Equip 11-510-305-40 Books, Publications, Dues 11-510-305-50 Education 11-510-808-31 Redevelopment Grants 11-510-808-32 Residential Grants 11-510-808-33 Commercial Demolition Grants 11-510-606-30 Improvements OTE Buildings 11-510-606-10 Land 11-510-606-20 Buildings 11-510-606-50 Stormwater Projects 11-510-606-51 Stormwater Berthe Spillway TOTAL EXPENDITURES/USES 11-584-909-10 Budgeted Increase in Reserves REVENUES OVER (UNDER) EXPENDITURES Description 281,549 281,549 281,549 453,953 600,979 600,979 376,692 95,143 33.799/PerE Bay County Property Appraiser's certification, 776,300 322,347 71.0194(144,188.142X. .0056673)x959 County rate (3 parts) (144,188,142X. .00275)x95% Per Bay County Property Appraiser's scertification, 0 nla n/aPending Grant5 50/50r match on Spilway n'a 1,412,719 1,412,719 194,254 527,547 527,547 171.58%Cover CostofProjects 54,221 238,097 487,256 929,756 882,528 882,528 3,093,257 2,357,755 232.70% 0 nla 500 0 0.00% 6,200 100 1.64% AuditF Requiredt based onR Revenue Received 0 nla 0 nla 0 nla 3,750 2,200 2,200 250 (3,500) -93.33% 0 na 1,000 670 670 1,000 0 0.00%FRAI membershipldues Mandatory for CRA 0 nla 5,000 5,000 0 0.009Façade Improvement Grant 7,500 7,500 0 0.009Residential Grants $2,500F Façade & $5,000 Demo 16,500 20,000 3,500 21.216/Demolition Grant 237,968 24,429 68,429 (237,968) 100.009/Fencing Cemetary 25,000 25,000 n'alLandPurchase- Brittany Woods 26,000 (26,000) -100.009/Completedi in2 2024 300,000 300,000 0 0.009/Cemetary! Drainange 175 500 6,100 6,100 6,100 6,000 1,800 78 420 670 670 19,450 84,517 11,799 24,000 14,628 325,438 14,512 97,631 2,727,807 2,402,369 738.20% Berthe SpilwayE Engineering&c Construction 20,123 85,187 34,897 929,756 47,911 199,031 3,093,257 2,163,501 232.70% nla 34,098 $ 152,910 $ 452,359 $ $ 834,617 $ 683,498 $ 0$ 194,254 -26- City of Callaway Draft Budget 2025 9/5/2024 Capital Improvement Program (CIP) Fund-FY 2025 Budget (0) FY2021 FY2022 FY2023 FY2024 FY2024 Actuals FY2024 FY2025 Actual Actual Actual Amended Thru (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget Incr (Decr)f from %Budget FY2024 Incr (Decr) Number REVENUESISOURCES 31-330-331-10 Federal Grants 4288406 31-330-335-19 Infrastructure Half Cent Tax 31-360-361-10 Interest Income -I Infrastructure Tax 31-330-334-61 CDBG Sandy Creek Water & Sewer 31-330-334-62 CDBG Hugh Thomas Spine Road 31-330-334-75 FTOT Grant- Beautification Tyndal Pkwy 22,708 31-330-334-78 FDOT Grant- Wallace Road 31-330-334-79 FDOT Grant- Cherry Street Sidewalk 31-330-334-81 FDOT Grant Boat Race Pathway 31-330-334-90 FDOT Grant West Cherry Street Sidewalk 31-330-334-91 CDBG Grant- Stormwater Rehab 31-330-334-82 Paving Grant- STATE 31-330-334-83 Stormwater Grant- STATE 31-330-334-84 Distribution Grant- SRF 31-330-334-32 NRCS Grant FAD Drainage 31-330-334-34 Berthe Ave Spillway Bridge 80/20 FEMA 31-380-381-10 Transfers from General Fund 31-380-381-20 Transfers from Water Fund 31-380-381-25 Transfers from Sewer Fund 31-380-389-20 Use ofF Fund Balance RES TOTAL REVENUESISOURCES Description 2024N Notes 68,224 958,968 2,305,673 2,305,673 nla FEMA Reimbursement 1,708,125 1,996,580 1,788,385 1,991,998 1,205,797 1,772,371 1,775,763 (216,235) -10.869Estimate from FLDOR Office OfT Tax Research- 1,038 27,844 271,610 187,945 237,337 316,449 268,981 81,036 43.1% 5,50,200 2,650,000 5,470,200 2,650,000 275,000 2553,262 421,811 2,466,203 2,000,000 (30,000) -0.5% CDBG Grant- Sandy Creek Water & Sewer 0.0%CDBG Grant- Hughl Thomas Spine Road nlaSouth Tyndall Parkway Median- Grant nla 0.09/Construction portion nlaCompleted n'aConstruction portion (64,904) -2.69Lift Station Rehab Grant- CDBG 0.09$1 mil Cherry Street8 &$1 MillE Big Oak/Boatrace 275,000 466,061 19,124 3,922 491,551 557,921 32,607 9,893 2,553,262 421,811 2,531,107 2,000,000 91,795 nla nla nla 1,680,000 367,735 367,735 1,312,265 (367,735) -21.99_FEMAE Berthe Bridge Replacement 72,328 6,012,886 2,406,303 825,000 40,475 741,602 (83,398) -10.19 Boat Race Round About -ImpactFees 25,023 7,927 12,009,554 3,114,889 (8,894,665) -74.19_From Infrastructure Funding Balance 2,453,326 8,561,468 5,067,061 31,929,066 1,810,868 3,455,998 25,355,650 (6,573,416) -20.6% -27- City of Callaway Draft Budget 2025 9/5/2024 Capital Improvement Program (CIP) Fund-FY 2025 Budget (0) FY2021 FY2022 FY2023 FY2024 FY2024 Actuals FY2024 FY2025 Actual Actual Actual Amended Thru (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget Incr (Decr)f from %Budget FY2024 Incr (Decr) Number EXPENDTURESIUSES Infrastructure Tax 31-522-606-70 Vehicles Fire Engine 31-541-303-10 Engineering Storm/ ADA 31-541-606-20 Stormwater Improvements 31-541-606-30 Sidewalk/Path Renovation 31-541-606-50 FTOT Grant- Beautification Tyndal Pkwy 31-572-606-32 Gore Park Engineering 31-541-606-85 Cherry Street North- Paving &2nd Sidewal 161,784 31-541-606-51 Cherry St Drainage- 31-541-606-80 Road Paving Sub Totall Infrastructure Other Projects Description 20241 Notes 664,337 nla 0.0% 75,800 101.19/Poston Road! Drainage & Road Repairs (25,000) -33.3% nla nla (89,719) -1.7% 0.0% nla 17,505 32,231 3,480 25,000 16,945 16,945 19,680 13,356 22,791 75,000 17,142 27,969 150,800 25,000 50,000 75,000 13,625 1,104,895 5,271,572 89,719 89,719 5,181,853 154,000 243,706 4,448,524 21,401 75,845 528,719 4,448,524 233,994 939,769 1,903,591 9,895,096 123,806 134,633 9,856,177 (38,919) 31-535-606-60 CA-Rehabs CDBG Grant Funded 31-535-606-61 CDBG Sandy Creek Sewer & Water Reha 31-541-606-62 CDBG Spine Rd- Hugh Thomas Paving 31-541-303-32 NRCS Grant- -FAD Drainage 31-541-606-21 Fox & Lannie Row Pond Clean-up 31-541-606-52 Jan Drive Drainage 31-541-606-53 Genevieve Drainage- 31-530-606-54 FlexNet (Meter Reading) 31-541-606-55 Veteran's Park Bank Stablization 31-541-606-47 FTOT Grant Beautification Tyndal Pkwy 31-541-606-77 FDOT- Bobl Little Rds Sidewalk 31-541-606-78 FDOT-Wallace Rd Sidewalk 2,581,107 64,904 64,904 2,516,203 (64,904) 2.5%_CDBG Grant 5Lift Stations( 5,434,224 290,080 295,680 5,138,544 (295,680) -5.4%/CDBG Grant- Sandy Creek Water & Sewer 184,819 2,502,080 2,252 2,252 2,315,010 (187,070) -7.5%_CDBG Grant- Hugh Thomas Spine Road nla 0.0% (772,121) -100.0% Completedin: 2024 (548,511) -100.0% Completedin2 2024 26,445 11.89Updated Cost (354,079) -100.0% Completedin2 2024 275,000 nlaSouth Tyndall Parkwayl Median- -Grant 17,000 141,500 847,860 772,121 218,720 218,720 171,023 548,511 547,562 547,562 224,035 72,584 656,006 354,079 59,810 59,810 141,500 250,480 275,000 nla nla 501,232 -28- City of Callaway Draft Budget 2025 9/5/2024 Capital Improvement Program (CIP) Fund-FY 2025 Budget (0) FY2021 FY2022 FY2023 FY2024 FY2 2024 Actuals FY2024 FY2025 Actual Actual Actual Amended Thru (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget Incr (Decr) from %Budget FY2024 Incr (Decr) Number Description 20241 Notes 31-541-606-79 FDOT Grant- Cherry Street Sidewalk 31-541-606-81 FDOT Grant- Boat Race Pathway 31-541-606-82 Paving Grant STATE 31-541-606-83 Stormwater Grant-STATE 31-541-606-86 Boat Race Round-About 31-541-606-87 FDOT Lake Dr. toE Berthe Sidewalk 31-541-606-88 FDOT- Hickory Street Sidewalk 31-541-606-89 FDOT Berthe Sidewalk Forsythe to Eagle 31-541-606-90 FDOT West Cherry Street Sidewalk 31-541-606-91 428- Signs & Guard Rails 31-541-606-92 406 Public) Works Complex 31-572-606-31 428-CityF Parks 31-572-606-32 City Parks Other Funding 31-572-606-33 428- City Parks- Buildings 31-572-606-20 428- Soccer Field Bathroom 31-541-606-84 428- Road Paving 31-572-606-80 Arts & Conf Center Loop Road Paving 31-541-606-93 Paving Imperial Drive 31-541-606-40 Berthe Ave Spillway! Bridge Sub Total Other Project TOTAL EXPENDITURESIUSES OF FUNDS 31-580-909-42 Transfer to Sewer REVENUES OVER (UNDER) EXPENDITURES 7,650 15,673 781,128 329,709 91,795 2,553,262 12,273 12,273 2,540,989 (12,273) -0.59/Const. $2,073,200&CEIS $480,062 nlaCompleted: 2023 nla 2,300,000 119,866 119,866 1,180,134 (1,119,866) -48.79Big Oak /Boat Race 7,200 52,549 750,000 40,475 40,475 590,802 (159,198) -21.2% New Round/ About- Boat Race ImpactF Fees Cont & CEI Lake DR. 2026 Design 173,000 (Construction 1,152,220& 0.0% CEI $126, 8001 in2 2028) nla 65,000 101,000 0 104,143 3,045 41,995 0 0 0 0 65,000 64,000 421,811 1,550 (37,000) -36.69Design (Construction: $413,720 &CEIS $91,018 funded 2027) 416,414 7715.79Const. $345,747& CEI $76,064 n/a (104,143) -100.9_Fencings sb Completedin2 2024 (856,976) -100.0% Gore Park Grounds Completedi in 2024 nla (386,319) -100.0% Gore Park Buildings sb Completedi in2 2024 nla nla nlaCompleted: 2023 nlaCompleted? 2023 (2,354,216) -100.09/Should bec completedin 2024 5,184 46,123 4,124 5,397 216,170 6,000 27,220 1,178,166 2,777,644 856,976 598 598 504,904 386,319 265,728 386,319 88,046 8,573 122,872 201,194 70,530 556,692 264,426 27,855 1,061,402 2,354,216 1,196,511 2,354,216 1,112,251 2,427,724 7,364,926 22,033,970 2,821,823 4,144,669 15,499,473 (6,534,497) -29.7% 1,346,246 3,367,493 9,268,517 31,929,066 2,945,629 4,279,302 25,355,650 (6,573,416) -20.6% 29,816 16,313 728,432 1,077,264 5,177,662 (4,929,889) nla (0) -100.0% (1,134,761) (823,304) (0) City of Callaway Water Fund- -FY 2025 Budget Draft Budget 2025 9/5/2024 (0) FY2025 FY2024 FY2024 Actual FY:2024 FY2021 FY2022 FY2023 Amended Thru Incr (Decr)f from %Budget 15,000 15.0% (5,000) -33.3% 1,000 25.0% nla 128,414 nla nla 15,111 4,160 35,854 nla (50) -100.0% 13,000 12.1% 12,000 27.9% nla nla (437) -100.0% 0.0% Bonds (453,761) -100.0% nla -5.4% Number REVENUESISOURCES 41-320-324-21 ImpactF Fees Water Res 41-320-324-22 Impact Fees Water Comm 41-320-325-05 Special Capital ExtFees 41-330-334-10 State Grants Storms &Floods 41-340-343-30 Water Charges 41-340-343-31 Collection ofBadD Debt 41-340-343-32 Account Fees Delinquincy Fees 41-340-343-34 Penalties 41-340-343-35 System Taps 41-340-343-36 Other Utility Income 41-340-343-37 Utilities Over/Short 41-340-343-38 Service Work Charges 41-360-361-10 Interest 41-3 360- 361-20 Interest- Impact Fees 41-360-361-42 Interest Spec CapE ExtFees 41-360-364-00 Disposition of Fixed Assets 41-360-369-30 Insurance Proceeds 41-380-384-11 Amort Premium 2015 Refunding 41-380-3 389-10 Use of Retained Earnings -UR 41-380-3 389-20 UseofR Retained Earnings- RES TOTAL REVENUES /SOURCES EXPENSES /USES 41-533-101-20 Regular Salaries 41-533-101-35 CellF Phone Allowance 41-533-101-40 Overtime 41-533-101-50 SpecialF Pay 41-533-101-60 SaleofLeave 41-533-101-65 Annual Leave Payout 41-533-102-10 FICAT Taxes 41-533-102-11 Medicare Taxes 41-533-102-20 Retirement Contrib 41-533-102-26 Other PostE Employment Benefits 41-533-102-30 Groupl Insurance 41-533-102-31 Health Ins Supplement 41-533-102-40 Worker's Compensation 41-533-102-90 Pension Expenses GASB68) Description (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025N Notes 292,907 189,316 64,371 100,000 89,764 119,685 115,000 19,594 9,505 4,110 2,444 4,570 15,000 10,000 4,000 5,584 5,584 5,000 2,764,121 2,989,516 3,243,014 3,274,526 2,539,662 3,336,216 3,402,940 96,400 104,200 123,375 114,708 96,400 128,533 129,819 68,328 75,774 73,328 73,167 57,421 76,562 77,327 6,030 14,810 12,515 13,002 8,529 11,372 11,486 191,086 201,178 164,340 169,459 152,460 203,280 205;313 318 6,721 76,687 107,000 93,100 124,134 120,000 621 5,085 45,707 43,000 45,900 61,199 55,000 3.9% Based onk Historical Data plus 2% consumption increase 13.2% 15% Late Fees- Based on! Historical data 5.7% $50 Past Duesf fees Based ont Historical data (1,516) -11.7% Water Tap Fee- Based onk Historical data 21.2% Meter Sets & Conveniece Fees for CCF Payments 515 10 1,220 (205) (0) (260) 90 40 17 15,500 (79) (79) 50 10 13 804 10,915 552 147,612 5,700 6,840 364 437 417 500 453,761 18,974 18,974 18,974 18,974 14,229 18,974 18,974 3,458,308 3,629,009 3,996,237 4,387,084 3,109,612 4,092,814 4,150,859 (236,225) 270,075 287,336 342,244 420,506 280,493 382,990 422,541 21,089 24,252 43,598 50,500 31,397 41,863 46,500 2,035 0.5% Salaries and Wages- 8.5FTES 0.0% Utility Supervisor & Foreman (4,000) -7.9% After hours call outs (40) -1.0% Bonus nla (500) -100.0% 343 74 308 31,867 436 30,523 1,110 531 336 4,037 4,090 4,580 5,429 985 1,010 2,466 312 500 1,200 833 1,110 1,200 3,860 3,002 3,002 3,820 18,137 18,935 23,212 29,022 18,840 27,120 29,365 28,896 33,991 47,423 66,600 42,323 58,431 66,908 50,818 32,919 48,896 54,546 39,648 57,864 86,413 9,334 8,030 13,974 21,001 13,468 17,958 21,437 1.2% Employer Portion ofF Payroll7 Tax 1.1% Employer Portion ofF Payroll Tax 0.5% FRS Contribution nla GASB 68A AuditE Enty 58.4% Employee Health Ins. Contribution 0.0% Onlyi ifproof of Coverage $100 per month 2.1% Wc Insuance based on Wages nla GASB 68A Audit Entry 4.6% 6,780 4,406 5,875 6,854 1,620 1,720 1,120 (22,646) 4,615 97,451 2,400 1,315 1,753 2,400 Total Personnel 383,390 421,399 627,135 656,915 435,725 597,966 687,438 -30- City of Callaway Water Fund- -FY 2025 Budget Draft Budget 2025 9/5/2024 (0) FY2025 FY2024 FY2024 Actual FY2024 FY2021 FY2022 FY2023 Amended Thru Incr (Decr)from %Budget Number 41-533-303-10 Engineering Services 41-533-303-40 Cleaning & Laundry 41-533-303-41 Other Contractual Services 41-533-303-43 Cost of Water 41-533-303-45 Debt Collection Service 41-533-303-46 Uncollectible. ARA Allowance 41-533-303-42 Other Contractual UB 41-533-304-00 Travel &Per Diem 41-533-304-10 CommunteatonsTeplone 41-533-304-20 TransportationPostage 41-533-304-30 Utilities 41-533-304-40 Rentals & Leases 41-533-304-50 General &Liability Insurance 41-533-304-60 R&ME Buildings & Grounds 41-533-304-61 R&MM Machinery & Equipment 41-533-304-62 R&MV Vehicles 41-533-304-63 R&MD Distribution System 41-533-304-64 R&MDistrib Sys- Sandy Creek 41-533-304-65 R&MITE Equipment 41-533-304-70 Printing & Binding 41-533-304-90 Other Current Charges 41-533-305-10 Office Supplies & Small Equip 41-533-305-20 Operating Supplies 41-533-305-21 Fuel8 & Lubricants 41-533-305-22 Uniforms 41-533-305-23 Meters 41-533-305-24 Meters Sandy Creek 41-533-305-30 Road Materials & Supplies 41-533-305-40 Books, Publications & Dues 41-533-305-50 Education 41-533-305-90 Depreciation Description (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025N Notes nla 600 18.8% Uniform Cleaning andF Rental 2,586 2,703 3,001 3,200 2,824 3,765 3,800 Web! Map $1200, GIS $2890, Cleaning $1500, Disinfections! $2800, Copier $1080, HepB $500, Water Samples $5400 Other Testing and Samples, Security $1200, Radios $750, UCMR-5 Testing 6.9% Costt top purchase Water from Bay Co. 3%1 Increase 0.0% Based on Historical Data 0.0% Based on Historical Data nla 0.0% Training/ Conferences 0.0% Phones &1 Internet 0.0% Postage 32,706 28,937 26,946 57,000 17,482 35,310 35,000 873,832 919,674 1,012,500 1,104,576 727,827 1,145,936 1,180,314 (22,000) -38.6% $5700, Templ Labor 75,738 3,000 7,500 7,500 541 1,000 5,500 3,691 4,922 5,500 831 1,108 2,500 5,099 1,879 1,558 14,482 11,278 6,955 36 253 2,424 1,770 4,654 2,011 2,049 1,222 3,000 1,750 2,333 7,500 1,000 406 2,500 17,430 19,379 16,606 27,132 9,238 16,817 18,000 (9,132) -33.7% Water and Electric- Based on currentr months 1,500 1,500 1,500 5,500 4,698 6,263 7,000 (1,500) -100.0% nla 1,500 27.3% Repairs for buildings 0.0% Repairs for Water Equipment and Machinery (44,000) 52.4% AIIV Vehicle Repairs (10,000) -10.0% Regular Maintenance (5,500) -44.0% Various repairs as needed (40 Grinder Pumps) 673 1,150 13,985 695 6,492 10,353 14,067 18,000 10,301 13,735 18,000 6,811 16,791 84,000 29,515 39,353 40,000 51,803 73,081 93,036 100,000 57,504 76,672 90,000 2,106 4,148 6,514 12,500 949 1,266 7,000 nla 0.0% 0.0% Bores $2000 0.0% Office and Shop supplies 6.7% Small Tools operating supplies 18.7% City vehicles andr machinery 0.0% Safety Boots and Supervisor Uniform purchases 27.4% Pearl Water Meters/Transmiters New Const&R Replacements 272 500 500 Trash $852, Locates $2390, Printer $809, Misc. $500 Directional 5,756 3,826 4,201 3,789 2,939 5,108 7,527 1,138 6,500 3,870 5,160 6,500 4,000 2,488 3,318 4,000 9,538 12,900 15,000 11,048 14,730 16,000 14,296 23,231 38,762 33,700 29,108 38,811 40,000 92,704 77,313 47,746 74,575 44,553 74,403 95,000 1,000 6,300 20,425 500 10,000 831 1,200 67 1,500 1,495 1,136 1,800 500 1,500 605 560 594 1,200 623 630 205 799 1,500 50 539,904 551,633 443,641 900 1,200 1,800 0.0% 8,500 566.7% Cost of Road Repairs caused by Water Leaks 0.0% Certifications 0.0% Staff Training nla 1.4% Total Operating 1,692,016 1,754,205 1,759,703 1,573,683 961,157 1,495,542 1,595,614 21,931 -31- City of Callaway Water Fund- -FY 2025 Budget Draft Budget 2025 9/5/2024 (0) FY2025 382,500 400,000 FY2024 FY2024 Actual FY2 2024 382,500 FY2021 FY2022 FY2023 Amended Thru Incr (Decr)from %Budget 17,500 (19,125) Number 41-533-707-10 Principal Pmtc on Debt 41-533-707-20 Interest 41-533-707-30 Bond Premium Amortization 41-533-707-40 Bond Closing Costs 41-533-606-70 Vehicles 41-533-606-20 Buildings 41-533-606-30 Improvements other than Bldgs 41-533-606-40 Mach & Equipment 41-533-606-60 Utility Infrastructure 41-533-606-61 Utility Infrastructure- Sandy Creek 41-533-606-64 Automation OfMETER System 41-581-303-99 Indirect Cost Transfer 41-530-303-99 UB Cost Transfer 41-580-909-30 Transfer to General Fund 41-580-909-20 Transfer to CIP Fund 41-580-909-50 Transfer to Sewer Fund 41-584-909-10 Budgeted Increase to Reserves TOTAL EXPENSES IUSES REVENUES OVER (UNDER) EXPENSES Description (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025N Notes 4.6% 1/2 Principal payment Bonds $800,000 -6.9% 2015 Bondl Interest 0.0% 2015 Advance Refunding! bonds nla (1,625) -0.2% (488,755) -100.0% 78,041 nla PWE Building Engingeering nla (53,748) -100.0% 326,138 308,041 290,645 275,541 203,803 275,541 256,416 38,143 38,143 38,143 38,143 28,611 38,143 38,143 Total Debt Service 364,282 346,184 328,788 696,184 232,414 696,184 694,559 490,000 488,755 488,755 78,041 80,904 53,748 53,748 160,425 60,535 160,425 331,250 Pearl Water Meters/Transmitters New Const & Replacements $105, ,000, Chlorine Booster Station East Bay $200,000 &$40,000 170,825 106.5% Water Model Study- Balance of2 2024 nla nla Total Capital Outlay 731,329 603,038 702,928 409,291 (293,637) -44.0% 226,674 329,172 341,172 379,997 284,994 379,992 380,598 292,188 237,562 267,169 348,976 231,409 308,545 364,996 601 16,020 0.2% Overhead Shared Services 4.6% nla nla nla nla 4.8% -5.4% n/a 25,023 18,363 18,363 34,984 (0) (28,402) Total Non-Operating 518,862 566,734 633,363 728,973 516,403 688,537 763,957 2,958,549 3,088,521 3,348,990 4,387,084 2,748,736 4,181,157 4,150,859 (207,823) 499,759 540,488 647,247 360,876 (88,343) -32- City of Callaway Sewer Fund - FY 2025 Budget Draft Budget 2025 9/5/2024 FY2023 FY2024 Actuals FY2024 FY2025 FY2021 FY2022 FY2023 Amended Thru Incr (Decr)from %Budget Number REVENUESISOURCES 42-320-324-21 Impact Fees- Sewer Res 42-320-324-22 Impact Fees- Sewer Comm 42-320-325-05 Special Capital Ext Fees 42-330-334-10 State Grant- Storms &Floods 42-340-343-31 Collection of Bad Debt 42-340-343-32 Account Fees 42-340-343-34 Penalties 42-340-343-35 System Taps 42-340-343-36 Other Utility Income 42-340-343-50 Sewer Wastewater Charges 42-360-361-10 Interest 42-360-361-20 Interest- Impact Fees 42-360-361-45 Interest- Sandy Creek Assmts 42-360-364-00 Disposition ofF Fixed Assets 42-360-369-00 Income/Loss from. Joint Venture 42-380-382-30 Transfersf from CIP 42-380-384-11 Amort-Premium: 2015F Refunding 42-380-389-20 Use ofRestricted Reserves TOTAL REVENUESISOURCES EXPENSES/USES 42-535-101-20 Regular Salaries 42-535-101-35 Cell Phone Allowance 42-535-101-40 Overtime 42-535-101-50 Special Pay 42-535-101-60 Sale ofA Annual Leave 42-535-101-65 Annual Leave Payout 42-535-102-10 FICA Taxes 42-535-102-11 Medicare Taxes 42-535-102-20 Retirement Contrib 42-535-102-30 Group Insurance 42-535-102-31 Health Insurance Supplement 42-535-102-40 Worker's Compensation 42-535-102-50 Unemployment Comp 42-535-102-90 Pension Expenses (GASB68) Description Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 535,464 323,813 60,586 55,000 114,582 152,776 120,000 65,000 118.2% 20241 Notes 39,857 18,025 20,000 2,765 1,629 2,993 2,500 10,000 (10,000) -50.0% 897,000 897,000 3,843 3,843 2,500 493 0.0% nla/Pending 50/50 Grantf for Lift Stations nla (3,138) -15.89/Account Fees 5,609 93.7%/Sewer Tap Fees @ $200 each 328 190.7% Road Bores 19,383 5.1% (873) -0.9% nla nlaSale of old equipment nla, Joint Venture Year End/ Adjustment nla 0.0%/2015 Bond Premium nla 22,246 20,800 19,600 19,877 12,430 16,573 16,739 98,769 112,839 119,795 118,923 96,745 128,994 130,284 11,361 9.69Past Due Account Fees 2,550 7,610 390 500 5,644 5,985 375 172 8,610 11,480 11,594 3,050 3,050 500 4,145,954 4,448,604 4,730,547 4,954,564 3,693,893 4,925,191 5,230,553 275,989 5.6%Billed Charges Increase 6.2% Rate Increase 985 33,189 338,217 380,617 354,211 417,281 400,000 3,519 15,877 101,639 98,373 86,265 115,019 97,500 17 13,000 307,263 533,830 305,146 29,816 16,313 728,432 804 10,915 266 1,615 1,615 18,974 18,974 18,974 18,974 14,229 18,972 18,974 5,181,712 5,574,639 6,461,155 5,674,985 4,389,966 5,794,795 6,935,644 1,260,659 22.2% 218,005 248,862 332,040 402,389 259,341 345,787 407,274 4,885 1.2%/Salaries and Wages- 7.5FTE's 0.09/Collection Foreman, Lift Station Foreman, 0.0%_After hours call outs (270) -8.1%Bonus (1,200) -100.0% (1,000) -100.0% 305 1.29Employer Portion of Payroll Tax 71 1.29Employer Portion of Payroll Tax 290 0.5%FRS Contribution 48,274 83.19Employee Health Ins. Contribution 0.0%Only ifproof of Coverage $100 per month 375 2.1%WC Insuance based on Wages nla n/GASB 68A Audit Entry 51,730 8.9% 1,660 1,635 771 791 531 56 4,372 3,012 3,432 420 420 4,878 1,602 (18,873) 3,847 88,582 1,710 1,710 1,595 5,000 3,006 3,340 1,046 1,200 1,000 4,677 5,834 420 1,200 1,233 1,643 1,710 1,743 2,323 5,000 3,272 3,272 3,070 13,350 14,202 20,000 24,988 15,735 20,980 25,293 22,581 27,959 41,751 57,339 35,429 47,238 57,629 57,075 55,766 62,228 58,101 37,325 49,767 106,375 3,680 4,907 5,905 315 420 1,200 5,972 11,991 17,802 10,974 14,632 18,177 Total Personnel 305,068 367,259 569,048 579,903 369,045 490,970 631,633 -33- City of Callaway Sewer Fund - FY 2025 Budget Draft Budget 2025 9/5/2024 FY:2023 FY2024Actuals FY2024 FY2025 FY2021 FY2022 FY2023 Amended Thru Incr (Decr)from %Budget Number 42-535:303-10 Engineering Services 42-535-303-11 Legal Fees- Ciy Attorey 42-535-303-40 Cleaning & Laundry 42-535-303-41 Other Contractual Services 42-535-30343 Cost of Treatment 42-535-303-46 Uncollectible AR/ Allowance 42-535-303-42 Other Contractual UB 42-535-304-00 Travel &Per Diem 42-535-304-10 CommunitaionsTelphone 42-535-304-20 TransportationPosiage 42-535-304-30 Utilities 42-535-304-31 Ultities- Sandy Creek 42-535-304-40 Rentals & Leases 42-535-304-50 General8 & Liability Insurance 42-535-3 -304-60 R&ME Buildings & Grounds 42-535-304-61 R&MN Machinery & Equipment 42-535-304-62 R&MV Vehicles 42-535-304-63 R&M Collection System 42-535-304-64 R&MLiftS Stations 42-535-304-65 R&MIT Equipment 42-535-304-66 R&MCollections Sys-SandyCr 42-535-304-70 Printing &E Binding 42-535-304-90 Other Current Charges 42-535-305-10 Office Supplies & Small Equip 42-535-305-20 Operating Supplies 42-535-3 305-21 Fuel&Lubricants 42-535-305-22 Uniforms 42-535-305-30 Road Materials & Supplies 42-535-305-40 Books, Publications & Dues 42-535-305-50 Education 42-535-305-90 Depreciation Description Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2024 Notes 2,500 1,596 1,989 5,000 3,061 3,000 0 0 2,213 2,951 3,000 4,638 6,184 12,000 12,143 10,740 (5,000) -100.09/Misc- notp project related nla 0.0%/Uniform Service Cleaning $1500, Empty Vac Truck $2500, Security $1200, 36,206 15,275 10,700 18,525 (6,525) 35.29/Radios $750, Hep Shots & templ labor 1,675,825 1,762,842 1,753,059 2,139,408 1,639,609 2,236,145 2,331,955 192,547 9.09Costo ofs Sewer Treatmenti increased 9%f from County 12,080 2,436 2,148 2,288 2,079 7,053 6,040 218 689 4,306 3,927 19,514 10,740 0.0% nla 0.0% Travel totr training 0.0% Phone services 0.09/Postage (8,000) -8.7% Power toL Lifts station 0.0% Power toLifts station (10,000) -100.0% nla 0.Repairs for buildings 0.0% Repairs for Sewer Equipment and Machinery 7,500 20.0% AII Vehicle Repairs 1,000 5,023 5,300 1,657 2,640 6,699 7,000 10,000 5,000 1,000 3,959 5,279 5,300 878 1,171 2,640 5,566 7,421 7,000 4,327 5,770 5,000 86,490 77,812 76,115 92,000 58,001 86,334 84,000 8,220 10,713 14,816 26,000 15,659 20,878 26,000 7,193 20,100 37,500 33,698 44,930 45,000 48,856 25,377 20,494 60,000 9,942 13,256 50,000 (10,000) -16.7% Regular Maintenance 35,177 33,702 56,190 75,000 19,413 25,884 50,000 (25,000) -33.3 3%Various repairs- as needed nla (9,000) -64.39Various repairs as needed nla 0.0% 0.0% 1,750 13.2% 0.0%Vehicles, Equipment andl Lift Station Pumps 0.0% 9,000 900.09Cost of Road Repairs duet tos sewer repairs 0.0% 0.0% nla 28,105 6,869 898 2,768 533 181 7,233 511 916 35 4,200 14,000 1,355 5,000 2,010 1,500 1,635 2,100 1,000 500 450 2,360 5,000 798 1,064 5,000 1,000 1,500 8,914 10,015 13,250 11,121 14,828 15,000 22,941 34,870 41,965 74,500 51,880 69,174 74,500 1,457 1,942 2,100 10,000 500 67 2,360 50 438,613 462,665 517,981 Total Operating 2,422,119 2,466,968 2,567,039 2,612,323 1,863,209 2,556,421 2,749,595 137,272 5.3% -34- City of Callaway Sewer Fund- - FY2025 Budget Draft Budget 2025 9/5/2024 FY2023 FY2024/ Actuals FY2024 FY2025 FY2021 FY2022 FY2023 Amended Thru Incr (Decr)from %Budget Number 42-535-707-10 Principal Pmt on Debt 42-535-707-20 Interest Pmt on Debt 42-535-707-11 Principal Pmt on Debt Sandy Creek 42-535-707-21 Interest Pmt on Debt Sandy Creek 42-535-707-40 Bond Issuance Costs 42-535-707-30 Amortization- Loss OnA AdvRef 42-535-606-20 Buildings 42-535-606-30 Improvements other than Bldgs 42-535-606-31 Lift Station Upgrades 42-535-606-32 AWT Master Lift Station- Odor Control 42-535-606-40 Mach& & Equipment 42-535-606-41 Office Mach & Equipment 42-535-606-60 Utiltyl Infrastructure 42-535-606-61 Utility Infrastructure Sandy Creek 42-535-606-70 Vehicles Description Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr (Decr) 324,552 308,041 290,645 275,541 203,803 275,541 256,416 (19,125) -6.99/2015 Bond Interest 20241 Notes 382,500 382,500 400,000 17,500 4.691/2 Principal payment Bonds $800,000 naPaidinfulFy2021 n/aPaidi infullFY2 2022 0.0% Required Reportsf forA Audit 0.0%/2015 Advance Refunding Bonds nla/PWE Building Engingeering nla n/a nla n/a nla nlaUtility Truck with Crain Lift Stations 806 2,750 3,250 6,250 5,500 500 5,500 5,500 38,143 38,143 38,143 38,143 28,611 38,143 38,143 Total Debt Service 366,251 349,434 335,038 701,684 232,914 701,684 700,059 (1,625) -0.2% 70,608 18,252 70,608 618,110 5,000 180,000 1,794,000 1,175,890 190.29/3- -Lift Station Replacement (4,8,831) ByPass Pump, Spare Liff Station Pump &$105,000 Sewer Model 418,740 1,036,850 23,460 153,300 (265,440) -63.4%/Study- Balance 0f2024 110,746 110,746 Total Capital Outlay 5,000 221,712 2,128,654 1,091,804 105.3% 42-580-909-30 Transfer To General Fund 42-580-909-20 Transfer ToV Water Fund 42-580-909-25 Transfer TICIP 42-581-303-99 Cost Allocation Transfers 42-530-303-99 UB Cost Transfer 42-584-909-10 Budgetedl Increase toF Reserves 42-584-909-20 Budgeted Increase toF Reserve (Rest) nla nla nla 553 0.29Overhead Shared Services 7,927 226,674 329,172 314,496 350,287 262,719 350,292 350,840 292,188 237,562 267,169 348,976 231,409 308,546 364,996 16,020 4.6% 44,962 9,867 nla 16,573 -2.5% TOTAL NON-DEPARTIMENTAL 518,862 566,734 589,592 744,225 494,128 658,838 725,703 TOTAL EXPENSESIUSES REVENUES OVER (UNDER) EXPENSES 3,612,300 3,750,394 4,060,716 5,674,985 2,964,296 4,629,625 6,935,644 1,295,754 22.2% 1,569,412 1,824,245 2,400,438 1,425,671 1,165,170 0 (35,095)nla -35- City of Callaway Draft Budget 2025 9/5/2024 Solid Waste Collection FY 2025 Budget FY2024 FY2024 Actuals FY2024 FY2025 FY2021 FY2022 FY2023 Amended Thru (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget Incr (Decr)f from %Budget FY2024 Incr (Decr) Number REVENUESISOURCES 43-330-334-10 Storm Grants Storms & Floods 43-340-343-31 Collection ofBad Debt 43-340-343-34 Penalties 43-340-343-36 Other Utility Income 43-340-34340 Solid Waste Service Fees 43-360-361-10 Interest 43-360-3 364-00 Disposition of Fixed Assets 43-360-365-00 Sales of Surplus or Scrap 43-380-381-10 Transferf from General Fund 43-380-389-10 Use ofRetained Eamings TOTAL REVENUES/SOURCES EXPENSES/USES 43-534-101-20 Regular Salaries 43-534-101-35 Cell Phone Allowance 43-534-101-40 Overtime 43-534-101-50 Special Pay 43-534-101-65 Annual Leave Payout 43-534-102-10 FICA Taxes 43-534-102-11 Medicare Taxes 43-534-102-20 Retirement Contrib 43-534-102-26 Other Post Employment Benefits 43-534-102-30 Groupl Insurance 43-534-102-31 Health Ins Supplement 43-534-102-40 Worker's Compensation 43-534-102-50 Unemployment Comp 43-534-102-90 Pension Expense (GASB68) 43-534-303-40 Cleaning& Laundry 43-534-303-41 Other Contractual Services 43-534-303-42 Other Contractual UB Description 2025 Notes nla nla 6,581 31.3% nla (57,478) 5.29Ratei increasedi in 2024 12,800 33.4%Based on history n/a 500 33.3% nla 49 20,484 27,312 771,021 1,028,028 1,038,309 54,823 68,097 2,077 2,077 17,354 20,268 20,919 21,005 713,754 753,948 777,280 1,095,787 225 4,542 49,038 38,273 10,089 2,253 1,373 1,500 27,586 51,073 2,000 16,000 nlaAdditional funds duet top purchase of newy vehicle 757,422 781,011 848,610 1,156,565 112,699 158,362 144,011 175,587 848,455 1,125,515 1,118,967 108,791 155,055 180,267 225 300 300 29 39 500 1,470 1,470 1,990 6,717 8,956 11,194 1,571 2,094 2,613 14,767 19,689 25,509 10,502 14,003 29,157 1,400 1,867 1,200 3,080 4,106 8,960 (37,598) -3.3% 4,680 2.7%/Salaries andv wages- -4FTES 0.09/Supervisor 0.0% 520 35.4%/Bonus nla 290 2.7%/Employer Portion ofF Payroll Tax 69 2.7%/Employer Portiono ofF Payroll Tax 487 1.9%FRS Contribution nla GASB 68A Audit Entry (23,972) -45.1 1%/Employee Health Ins. Contribution (1,200) 50.09/Onlyi proof ofC Coverage $100 per month 304 3.5%WCI Insuance based on Wages nla (2,500) -100.0%GASB 68 Audit Entry (21,322) -7.5% 1,131 54.49Uniform Cleaning and Rental (53,700) -30.1% cuy yrds pery yr. @$ $9.00 pery yrd. Growth 300 300 342 26 140 300 300 9 500 1,750 1,470 6,983 8,747 9,070 10,904 1,577 2,102 2,121 2,544 11,513 17,126 18,589 25,022 22,015 39,655 21,767 53,129 1,200 1,200 2,400 4,915 5,016 8,656 27,063 2,307 (17,647) 2,500 1,200 4,673 1,650 Total Personnel 190,153 234,739 186,187 283,012 148,552 207,579 261,690 1,661 2,214 43,435 105,298 125,000 1,112 733 1,411 2,080 82,207 69,372 89,350 178,700 3,211 nla -36- City of Callaway Draft Budget 2025 9/5/2024 Solid Waste Collection FY2025 Budget FY2024 FY2024/ Actuals FY2024 FY2025 FY2021 FY2022 FY2023 Amended Thru (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget Incr (Decr) from %Budget FY2024 Incr (Decr) Number 43-534-303-46 Uncollectible ARA Allowance 43-534-304-00 Travel &Per Diem 43-534-304-10 CommuniationsTleplone 43-534-304-20 Transportation/Posiage 43-534-304-50 General & Liability Insurance 43-534-304-60 R&ME Buildings & Grounds 43-534-304-61 R&MN Machinery & Equipment 43-534-304-62 R&MI Vehicles 43-534-304-65 R&MITE Equipment 43-534-304-70 Printing8 & Binding 43-534-304-90 Other Current Charges 43-534-304-91 Tipping Fees 43-534-305-10 Office Supplies & Small Equip 43-534-305-20 Operating Supplies 43-534-305-21 Fuel&Lubricants 43-534-305-22 Uniforms 43-534-305-40 Books, Publications, Dues 43-534-305-50 Education 43-534-305-90 Depreciation 43-534-606-20 Buildings 43-534-606-40 Mach & Equipment 43-534-606-41 Office Mach & Equipment 43-534-606-70 Vehicles 43-581-303-99 Indirect Cost Allocation 43-584-909-10 Increase to Reserves 43-584-909-10 Budgeted Increaset to Reserves TOTAL EXPENSESI /USES REVENUES OVER (UNDER) EXPENSES Description 2025 Notes 1,474 8 500 500 42 2,188 1,500 1,500 211 281 250 533 1,500 250 20 600 0.0% 0.% 0.0% 0.0% nla nla 250 20 300 600 5,529 2,433 10,288 20,122 15,389 46,300 799 12,000 2,721 3,628 25,001 33;334 12,000 35,000 0.09Steet Sweeper, Trucks and Excavator track. (11,300) -24.49Equipment! Maintenance nla nla 0.0% 0.0%/Share of office supplies 0.09/Smallt tools ands supplies (safely apparel) 5,000 14.39Fuel Costs 0.09/Safety Boots and Uniform 0.0% 0.0% (1,464) -2.1% (95,333) -17,8% 29,730 nlaPWE Building Engingeering nla nla nlaClaw Truck- Deleted 29,730 nla 212 0.2%Overhead Shared Services 255,638 nla nla 255,850 14.6% 168,925 -3.3% 0 (206,523) nla 30 153 93,355 103,684 94,963 185,000 131 64 19,847 29,504 26,525 35,000 426 420 35 250 349 800 150 18 3,000 423 1,000 100 250 202 270 85,531 146,258 150,000 125 93 124 18,996 30,329 173 230 800 150 3,000 40,000 1,000 100 250 67,500 29,730 (35,000) -18.99Vegitation Hauling andl Tipping Fees (Increased vegitation and growth) 62,556 68,964 69,771 68,964 68,964 178,274 393,089 440,381 Total Operating 277,646 296,093 301,487 535,714 Total Capital Outlay 29,730 255,638 109,536 123,408 117,900 131,321 98,487 131,316 131,528 206,518 Total Non-Operating 109,536 123,408 117,900 337,839 98,487 131,316 387,166 425,313 731,985 1,118,967 423,142 393,530 577,335 654,240 605,574 1,156,565 180,086 126,771 243,036 -37- City ofCallaway FY 2025 Personnel Budget! Detail Home Dept EmployeeName Position Title Estimated Change Cityo Commission Total City Commission City) Manager TotalCityManager Finance TotalFinance UtilityE Billing Total UtilityE Billing CodeE Enforcement CiyClerk TotalCity Clerk General Government Total General Government Human TotalH Resources Fire TotalFir 156 Estimated hours ofshift overtime Publicv Works- Street/Planning TotalPublic Works- -Street Maintenance TotalMaintenance Leisure Services TotalLeisure Services 76 Draft Budget 2025 Estimated Health Worker's Proposed LastPay Yearsof 10/12024 Current Salaryl FireShift Salaries/ Tmg SocSec Medicare mpTyF PayGrade DateHired Service RegHours Rate Wages Overtime Wages 6.2% 1.45% Retirement Contr Comp TotalEmployee 50,000 159,545 218,294 300,735 156,491 98,521 540 67,989 50,000 3,100 725 125 53,950 159,565 10,207 2,383 57,319 7,480 398 237,430 224,724 15,148 3,259 56,177 30,088 562 330,192 311,945 19,373 4,521 44,141 71,099 5,49 456,673 161,761 10,046 2,345 22,889 32,071 3,235 232,581 101,591 6,309 1,473 14,376 22,608 255 146,768 70,033 4,349 1,016 9,910 1,200 175 86,762 1,080,437 80,317 1,123,524 7,629 74,757 17,455 399,075 243,559 62,018 554,515 158,263 8,565 817,680 573,471 35,613 8,306 81,144 67,768 40,474 807,915 162,563 10,095 2,357 23,003 22,496 4,877 225,625 860,574 53,445 12,473 121,771 194,184 35,284 1,279,057 3,663,010 80,317 3,799,749 7,629 242,442 56,313 829,805 692,552 152,452 5,786,529 GeneralF Fund Totals: Cityo ofCallaway FY2 2025 Personnel Budget Detail Home Dept EmployeeName Position Title Estimated Change Water TotalWater Sewer) Totals Sewer SolidWaste Totals SolidV Waste 20 96 Draft Budget 2025 Estimated Health Worker's Proposed DateLastPay Yearsof Current Salaryl FireShift Salaries/ Tmg SocSec Medicare mpTyF PayGrade DateHired Service RegHours Rate Wages Overtime Wages Amt 6.2% 1.45% Retirement Contr Comp TotalEmployee 10/1/2024 28.00 Rate Zachwas33 443,060 378,733 174,327 996,120 458,010 28,442 6,638 64,807 85,248 21,140 665,003 392,423 24,370 5,689 55,528 105,288 17,880 601,818 180,267 11,194 2,613 25,509 28,845 8,960 257,700 1,030,699 64,007 14,941 145,844 219,381 47,980 1,524,521 4,659,130 80,317 4,830,449 7,629 306,449 71,254 975,649 911,933 200,433 7,311,050 EnterpriseFunds) Total CitywideF FundedT Totals: 526.4 City of Callaway Actual/Anticipated Reserves FY2025 Draft Budget 2025 9/5/2024 Governmental Funds General Fund Beginning Fund Balance Net Changei in Fund Balance Fund Balance at) Year-End Restricted Un-restricted Fund Balance at) Year-End Community Redevelopment Fund Beginning Fund Balance Net Changei inF Fund Balance Fund Balance at Year-End Restricted Un-restricted Fund Balance at) Year-End Capital Projects Fund Beginning Fund Balance Net Change in Fund Balance Fund Balance at) Year-End Restricted Un-restricted Fund Balance at) Year-End Total Governmental Funds Beginning Fund Balance Net Changei in Fund Balance Fund Balance at) Year-End Restricted Un-restricted Fund Balance at) Year-End Un-Restricted Percento ofE Expenditures excluding FY2020 FY2021 FY2022 FY2023 FY20241 Projected FY2025 Budget 2,601,772 $ 2,321,286 $ 8,128,880 $ 10,226,539 $ 9,642,754 $ 10,157,370 (280,485) 5,807,594 2,097,659 (583,785) 2,321,286 8,128,880 10,226,539 9,642,754 10,157,370 9,853,835 1,607,053 5,585,906 6,897,098 7,029,817 714,233 2,542,974 3,329,441 2,612,937 3,770,438 3,883,005 2,321,286. 8,128,880 10,226,539 9,642,754 10,157,370 514,615 6,386,932 (303,535) 5,970,830 9,853,835 165,439 163,076 197,174 (2,363) 163,076 350,084 802,444 683,498 1,485,941 (527,547) 958,394 958,394 1,485,941 958,394 9,777,065 8,953,761 (823,304) (3,114,889) 8,953,761 5,838,872 8,953,761 8,953,761 34,098 152,910 452,359 197,174 350,084 802,444 1,485,941 163,076 197,174 350,084 802,444 1,485,941 163,076 197,174 350,084 802,444 2,807,905 3,522,139 4,599,403 9,777,065 714,234 1,077,264 5,177,662 (4,929,889) 3,522,139 4,599,403 9,777,065 4,847,176 3,522,139 4,599,403 9,777,065 4,847,176 3,522,139 4,599,403 9,777,065 4,847,176 5,838,872 5,838,872 5,575,116 6,006,502 12,925,458 20,353,689 20,222,263 20,597,072 6,006,502 12,925,458 20,353,689 15,292,374 20,597,072 16,651,101 5,292,269 10,382,484 17,024,248 12,679,437 16,826,634 12,768,096 6,006,502 12,925,458 20,353,689 15,292,374 20,597,072 16,651,101 431,386 6,918,956 7,428,231 (5,061,315) 374,809 (3,945,971) 714,233 2,542,974 3,329,441 2,612,937 3,770,438 40% 3,883,005 38% 41% 23% City of Callaway Actual/Anticipated Reserves FY2025 Enterprise Funds Water and Sewer Fund Beginning Net Position Beginning Balance Restatement Net Changei in Fund Balance Add back debt principal Add back capital purchases Subtract depreciation estimate Net Position aty Year-End Net Investment in Capital Assets Restricted Un-restricted Net Position at) Year-End Solid Waste Fund Beginning Net Position Beginning Balance Restatement Net Changei inF Fund Balance Add back capital purchases Subtract depreciation estimate Net Position at) Year-End Net Investment in Capital Assets Un-restricted Net Position at' Year-End Total Enterprise Funds Beginning Net Position Net Changei nF Fund Balance Net Positiona at) Year-End Net Investment in Capital Assets Restricted Invested in. Joint Venture Un-restricted Net Positiona at) Year-End Un-Resticted Percent ofE Expenditures excluding Draft Budget 2025 9/5/2024 FY2020 FY2021 FY2022 FY2023 FY2024F Projected FY2025 Budget 23,686,845 $ 26,719,571 $ 28,788,741 $ 31,153,472 $ 31,153,472 $ 32,958,317 3,032,726 2,069,170 2,364,731 2,400,441 1,076,827 28,230 765,000 800,000 924,640 2,537,945 (961,622) (965,500) 5,625,463 8,237,908 26,719,571 28,788,741 31,153,472 33,553,913 32,958,317 35,358,992 4,545,091 5,105,961 5,033,138 4,814,460 4,790,360 5,052,860 16,512,034 17,724,885 19,395,833 24,952,181 22,542,493 22,068,223 26,719,570 28,788,740 31,153,472 34,200,860 32,958,316 35,358,991 5,662,445 5,957,894 6,724,501 4,434,219 793,610 1,056,928 1,237,014 1,363,784 241,143 180,085 126,770 243,035 1,056,928 1,237,014 1,363,784 1,606,819 306,828 398,144 346,800 277,029 750,100 838,870 1,016,984 1,329,790 1,056,928 1,237,014 1,363,784 1,606,819 3,296,044 2,249,255 2,491,501 2,643,476 5,969,273 6,356,038 7,071,301 4,711,248 4,545,091 5,105,961 5,033,138 4,814,460 7,828,878 8,028,808 8,558,239 8,558,239 1,363,784 1,757,314 393,530 255,638 29,730 (68,964) (67,500) 1,757,314 2,012,952 267,530 364,760 1,489,784 1,648,192 1,757,314 2,012,952 22,176 24,480,455 27,776,499 30,025,754 32,517,255 32,517,255 34,715,631 27,776,499 30,025,754 32,517,255 35,160,732 33,987,613 34,999,499 1,470,358 5,892,993 4,790,360 8,558,239 283,868 8,602,668 5,052,860 8,558,239 9,433,256 10,534,947 11,854,578 17,723,732 15,474,039 15,158,177 27,776,498 30,025,754 32,517,256 35,807,679 34,715,630 37,371,944 136% 158% City of Callaway General Fund Summary FY2025 Budget 9/5/2024 Draft Budget 2025 FY2 2024A Actuals FY2024 Incr (Decr)f from FY 2021 Actuals FY 2022 Actuals FY2023 Actuals FY2 2024 Budget thu. June 2024 Projected FY 2025 Budget FY24E Budget 1,278,215 $ 1,422,907 $ 1,654,795 $ 2,223,773 $ 1,908,945 $ 2,223,773 2,414,572 $ 190,799 1,902,486 1,782,410 2,152,021 2,140,198 1,625,461 2,163,281 2,230,749 90,551 1,751,485 1,980,573 1,434,012 1,479,172 1,086,509 1,448,679 1,482,474 2,925,854 9,440,110 4,327,056 6,027,386 1,940,781 2,658,022 5,650,737 (376,649) 4,337,657 866,102 179,140 593,927 99,609 593,927 204,950 219,948 223,715 251,890 190,999 247,190 262,602 10,712 95,040 66,709 51,500 35,074 55,200 51,500 61,569 524,041 543,700 386,723 515,630 496,700 (47,000) 30,873 70,249 73,823 74,460 53,031 69,194 80,736 Revenue Sources by Type Property Taxes Other Taxes Permits, Fees andl Licenses Grants & Shared Revenue FEMA Reimburesment Chargesf for Services Judgement, Fines &Forfeitures Interest Income Rents andF Royaltes Sale of FixedA Assets Contributions &Donations Miscellaneous Revenue Other Sources UseofF Reserves Total Revenues/Sources Expenditures! Uses by Department City Commission City Administration Legal Services Information Technology City Manager Finance General Government Human Resources City Clerk Elections Planning &Code Enforcement Public Safety Law Enforcement Fire Public Works Streets Maintenance Leisure Services Emergency & Debris Removal Emergency Insurance Non-Operating Expenditures Budgetedl Increase to Reserves Total Expenditures /Uses Sources over I(under) Uses 3,302 (593,927) 37,152 2,391 6,276 81,825 4,325 135,503 4,726 4,726 726 26,226 748 900 408 511 900 11,308 31,847 73,391 5,200 3,481 3,481 1,000 (4,200) 983,233 40,475 40,475 1,045,137 1,004,662 12,564,921 16,001,306 10,844,952 14,375,339 7,376,222 10,024,089 13,717,106 284,525 54,277 $ 53,115 $ 55,297 $ 56,525 $ 42,297 $ 56,396 $ 56,550 48,269 52,206 67,500 42,082 56,110 58,500 68,488 71,019 89,126 92,493 57,486 81,648 95,907 217,155 223,843 237,758 250,504 178,714 242,689 251,630 339,527 351,605 396,213 446,349 319,515 414,683 447,380 492,985 1,205,075 954,995 3,412,092 614,746 834,785 3,309,122 (102,970) 73,801 80,464 83,624 97,525 63,972 86,123 96,311 (1,214) 146,375 156,148 169,905 153,061 85,744 120,464 158,688 283,079 299,531 352,081 409,358 265,555 357,432 448,688 39,330 1,965,398 2,063,664 2,166,851 2,530,208 1,897,656 2,530,208 2,656,718 126,510 1,297,403 1,598,795 1,918,323 2,159,918 1,438,140 1,937,964 2,409,351 249,433 1,052,380 1,025,704 1,202,064 1,426,051 857,383 1,129,435 1,402,871 (23,180) 228,782 316,849 265,006 296,933 198,723 266,862 295,145 (1,788) 992,161 1,249,004 1,586,215 1,764,806 1,184,038 1,532,824 2,129,139 364,333 117,547 174,365 266,339 1,243,822 516,119 593,730 22,471 (1,221,352) (621,594) (588,331) 1,632,735 (36,606) (646,200) (734,965) (121,364) (84,758) 6,757,327 8,333,363 11,428,737 14,375,339 7,119,057 9,509,473 13,717,106 (658,233) 25 (9,000) 3,414 1,126 1,031 5,627 (4,800) 49,561 4,244 4,800 3,085 3,085 5,807,594 7,667,943 (583,785) 257,165 514,615 0 (373,707) City of Callaway Water Fund Summary FY2025 Budget 9/5/2024 Draft Budget 2025 FY2024 Incr (Decr) FY2025 from FY24 Budget Budget FY2021 Actuals FY2022 Actuals FY2023 Actuals FY2024 Actuals thu FY2024 Budget June 2024 Projected Revenue Sources by Type Grants Charges for Services Interest Income Sale of Fixed Assets Transfers from Other Funds Other Non-Operating Revenues Use of Reserves Total Revenues /Sources Expenditures Uses by Department Personnel Cost of Water Operating Expenses Debt Service Capital Outlay Transfers Out Total Expenditures /Uses Sources over/ /(under) Uses Impact & Capital Extension Fees $ 297,017 $ 211,354 $ 78,446 $ 119,000 $ 95,348 $ 125,269 $ 130,000 $ 11,000 3,125,860 3,385,518 3,617,531 3,644,912 2,854,918 3,755,897 3,826,885 181,973 25,000 956 15,500 18,974 12,611 133,309 552 147,612 18,974 150,000 139,000 5,700 14,646 185,333 6,840 19,474 175,000 19,338 19,411 453,761 18,974 (500) 217,472 3,458,308 3,629,009 3,996,237 4,387,084 3,109,612 4,092,814 4,150,859 383,390 421,399 627,135 656,915 435,725 597,966 687,438 30,523 75,738 (53,807) (1,625) 34,984 873,832 364,282 518,862 919,674 1,012,500 1,104,576 727,827 1,145,936 1,180,314 346,184 328,788 696,184 232,414 696,184 818,184 834,531 747,203 469,107 233,330 349,606 415,300 694,559 763,957 731,329 603,038 702,928 409,291 (322,038) 566,734 633,363 728,973 516,403 688,537 2,958,549 3,088,521 3,348,990 4,387,084 2,748,736 4,181,157 4,150,859 (236,225 499,759 540,488 647,247 360,876 (88,343) (0) 453,697 -43- City of Callaway Sewer Fund Summary FY2025 Budget 9/5/2024 Draft Budget 2025 FY 2024 Actuals FY2024 Incr (Decr) from FY2021 Actuals FY2022 Actuals FY2023 Actuals FY2024 Budget thu June 2024 Projected FY 2025E Budget FY24 Budget Revenue / Sources by Type Grant Revenues Charges for Services Interest Income Sale of Fixed Assets Transfers In Other Non-Operating Revenues Use of Reserves Total Revenues /Sources Expenditures Uses by Department Personnel Cost of Sewer Treatment Operating Expenses Debt Service Capital Outlay Transfesr Out Budgeted Increase to Reserves Total Expenditures Uses Sources over (under) Uses Impact & Capital Extension Fees $ 538,229 $ 365,299 $ 81,604 $ 77,500 $ 118,425 $ 156,619 $ 132,500 $ 55,000 897,000 497,500 897,000 290,149 18,510 4,269,908 4,590,352 4,875,962 5,099,521 3,815,222 5,085,288 5,389,670 4,522 13,000 29,816 326,237 49,870 16,313 552,804 450,771 266 728,432 324,120 478,990 440,476 1,615 14,229 532,301 1,615 18,972 18,974 18,974 5,181,712 5,574,639 6,461,155 5,674,985 4,389,966 5,794,795 6,935,644 1,260,659 305,068 746,294 366,251 518,862 367,259 704,126 349,434 566,734 569,048 813,980 335,038 589,592 579,903 472,915 701,684 1,036,850 744,225 369,045 223,600 232,914 5,000 494,128 490,970 320,276 701,684 658,838 631,633 417,640 700,059 715,836 9,867 51,730 192,547 (55,275) (1,625) (28,389) 9,867 1,675,825 1,762,842 1,753,059 2,139,408 1,639,609 2,236,145 2,331,955 221,712 2,128,654 1,091,804 3,612,300 3,750,394 4,060,716 5,674,985 2,964,296 4,629,625 6,935,644 1,260,659 1,569,412 1,824,245 2,400,438 1,425,671 1,165,170 0 City of Callaway Solid Waste Fund Summary FY 2025 Budget 9/5/2024 Draft Budget 2025 FY 2024 Actuals FY2024 Incr (Decr) from FY2021 Actuals FY2022Actuals FY2023Actuals FY2024Budget thu June 2024 Projected FY2025 Budget FY24 Budget $ 731,108 $ 774,216 $ 798,199 $ 1,116,792 $ 791,555 $ 1,055,341 $ 1,065,894 $ (50,898) Revenue / Sources by Type Charges for Services Grant Revenue Interest Income Sale of Fixed Assets Sale of Scrap Transfers In Use of Reserves Total Revenues / Sources Expenditures! Uses by Department Personnel Operating Expenses Capital Outlay Transfers Out Indirect Allocation Budgeted Increase to Reserves Total Expenditures/Uses Sources over/ (under) Uses 225 16,000 10,089 4,542 2,253 49,038 1,373 38,273 1,500 54,823 2,077 68,097 2,077 51,073 2,000 12,800 500 757,422 781,011 848,610 1,156,565 848,455 1,125,515 1,118,967 (37,598) 190,153 234,739 186,187 283,012 148,552 207,579 261,690 277,646 296,093 301,487 535,714 178,274 393,089 440,381 (21,322) (95,333) 29,730 207 29,730 109,536 123,408 117,900 131,321 206,518 98,487 131,316 131,528 255,638 255,638 577,336 654,241 605,575 1,156,565 425,313 731,985 1,118,967 168,920 180,085 126,770 243,035 423,142 393,530 0 (206,518) Agenda Item # CITY OF CALLAWAY BOARD OF COMMISSIONERS AGENDA ITEM SUMMARY DATE: SEPTEMBER 5.2024 ITEM: RESOLUTION No. 24-13-FINAL, ASSESSMENT RESOLUTION: FOR NUISANCE, ABATEMENT ASSESSMENTS 1. PLACED ON AGENDA BY: Eddie Cook, City Manager Presented By: Kevin Obos, City Attorney 2. AGENDA: PRESENTATION PUBLIC HEARING OLDB BUSINESS REGULAR 3. ISTHISITEM BUDGETED (IF APPLICABLE)?: YES No[ N/A 4. BACKGROUND: (WHY,WHAT, WHO, WHERE, WHEN,HOW., & IDENTIFY ALL ATTACHMENTS) This resolution constitutes the Final Assessment Resolution as defined in Assessment Ordinances 876, 949, and 950, the Nuisance Ordinance. Prior to the adoption of the. Assessment Roll but subsequent to the adoption of the Assessment Ordinance and Nuisance Abatement Ordinance, the City incurred costs related to the abatement of one or more public nuisances and the remediation or improvement of property in accordance with the Nuisance Abatement Ordinance, which costs remain outstanding, and The estimated Nuisance Abatement Service Cost to be recovered through Nuisance Abatement Assessments for the Fiscal Year commencing October 1, 2023, is $36,422.58 as follows: are properly included within the Nuisance Abatement Service Cost. PROPERTY PRESENT OWNERS 06317-000-000 Joshus Dalel Koeppe 07251-000-000 David E. Haas ADDRESS OF SUBJECT PROPERTY SERVICE IDNO. COST $7,215.13 $3,583.72 $4,318.85 $4,810.32 $1,504.54 $6,569.32 $4,216.16 $4,204.54 $36,422.58 161 Hill Dr. Callaway FI, 32404 1527 E. Park Rd. Callaway F1,32404 07056-000-000 Charles Rogers Estate 306 S. Gay Ave. Callaway F1,32404 06854-055-000 Catherine S. Wheherley 6706 Chipewa St. Callaway Fl, 32404 15073-871-000 John Cameron Meteer, 100 Bully Bal Place. Callaway Fl, 32404 IV Tindell 07227-722-000 Michael & Angela P. 07062-108-000 Marian L. Fyles 1426 Calvin Ave. Callaway F1,32404 6408 Heather Marie Dr. Callaway FI, TOTAL ASSESSMENTS: 32404 06947-472-000 Stephan A. Henriques 6709 Lance St. Callaway F1, 32404 Attachments Resolution No. 23-22 5. REQUESTED MOTION/ACTION: Approval of Resolution No. 24-13, authorizing the final assessments, upon roll-call vote. Callaway Final Assessment Resolution Nuisance Abatement September 5, 2024 RESOLUTION 24-13 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF CALLAWAY, FLORIDA, RELATINGTONUISANCE ABATEMENT WITHIN THE CITY; CONFIRMING THE INITIAL ASSESSMENT RESOLUTION; PROVIDING AUTHORITY AND DEFINITIONS; CREATING THE NUISANCE ABATEMENT ASSESSMENT AREA; AMENDING AND APPROVING THE NUISANCE ABATEMENT ASSESSMENT ROLL; PROVIDING FOR THE IMPOSITION OF THE NUISANCEABATEMENT ASSESSMENIS,PROVIDINGFOR COLLECTION OF THE ASSESSMENTS PURSUANT TO THE UNIFORM ASSESSMENT COLLECTION ACT; PROVIDING FOR THE EFFECT OF THIS RESOLUTION; PROVIDING SEVERABILITY; AND PROVIDING AN IMMEDIATELY EFFECTIVE DATE. WHEREAS, the City Commission of the City of Callaway (the "City") has adopted Ordinance 876 and Ordinance 949 (the "Assessment Ordinances") and Ordinance 950, (the "Nuisance Ordinance");, as codified in the City's Code of Ordinances and which collectively provide for the imposition of special assessments for nuisance abatement which benefit property within the Assessment Area; and WHEREAS, on August 13,2024, the City Commission adopted Resolution No. 24-12 (the "Initial Assessment Resolution") proposing the creation of the Nuisance Abatement Assessment Area, describing the method of assessing the Nuisance Abatement Service Cost against the real property that will be specially benefitted thereby, and directing preparation of the Nuisance Abatement Roll and the provision of the notices required by law; and WHEREAS, pursuant to the provisions of law, the City Commission is required to confirm or repeal the Initial Assessment Resolution with such amendments as the City Commission deems appropriate after hearing comments and reçeiving objections of all interested parties; and Callaoay Final. Assessment. Resolution Nuisance Abatement September 5, 2024 WHEREAS, the Assessment Roll has been filed with the City Manager or his WHEREAS, as required by law, notice of a public hearing has been published and mailed to each property owner proposed to be assessed notifying such property owner of the opportunity to be heard concerning the assessments; the proof of publication and an affidavit of mailing are attached hereto as Appendices A and B designée, as required by law; and respectively; and WHEREAS, a public hearing has been duly held on September 5, 2024, and comments and objections of all interested persons have been. heard and considered as required by law. BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF CALLAWAY, FLORIDA, AS FOLLOWS: SECTION1. AUTHORITY. This Final Assessment Resolution is adopted pursuant to law, the Initial Assessment Resolution, as amended herein, Chapter 166, Florida Statutes, Article VIII, Section 2, Florida Constitution, and other applicable provisions of law. SECTION:2. DEFINITIONS. This Resolution is the Final Assessment Resolution. All capitalized terms in this Final Assessment Resolution shall havé the meanings defined in the Initial Assessment Resolution, as amended herein. SECTION3. CREATION OF ASSESSMENT AREAS. (A) The Nuisance Abatement Assessment Area is hereby created toi include all property described in Section 3.01 and Appendix A to the Initial Assessment Resolution. (B). The Nuisance Abatement Serviçe Area is hereby created as an Assessment Area to include all property described in Section 3.01 of the Initial Assessment Resolution. Callaway Final Assessment Resolution Nuisance Abatement September5,2 2024 ASSESSMENT SECTION4. CONFIRMATION OF INITIAL RESOLUTION. The Initial Assessment Resolution, as amended herein, is hereby ratified and confirmed. The Nuisance Abatement Service and the Nuisance Abatement Service Cost identified in the Initial Assessment Resolution are hereby determined to be an Essential Service and a Service Cost, respectively, as defined in the Assessment Ordinance. SECTION5. APPROVAL OF NUISANCE ABATEMENT SERVICE (A) The Nuisance Abatement Service Costs comprising the Nuisance Abatement Assessment for each Tax Parcel are found and determined tol be fairly and equally apportioned among the Tax Parcels identified on the Nuisance Abatement COSTS. Assessment Roll. (B) The following Nuisance Abatement Service Costs are hereby allocated among the following Tax Parcels for Service Costs incurred by the City to date: PARCEL ID PROPERTY OWNER PROPERTY SERVICE COST ADDRESS 161 Hill Drive Callaway, FL32404 Callaway, FL/32404 1527 E. Park Road Callaway, FL32404 Callaway, FL32404 Callaway, FL32404 1426 Calvin Avenue Callaway, FL: 32404 6408 Heather Marie Lane Callaway, FL32404 Callaway, FL: 32404 06317-000-000 Joshua Dale Koeppe $7,215.13 $3,583.72 $4,318.85 $4,810.32 $1,504.54 $6,569.32 $4,216.16 $4,204.54 07056-000-000 Charles Rogers Estate 306 S. Gay Avenue 07251-000-000 David E. Haas 06854-055-000 Catherine S. Weherley, 6706 Chipewa Street 15073-871-000 John Cameron Mateer, 100 Bully Bal Place etal IV Tindell 07227-722-000 Michael & Angela P. 07062-108-000 Marian L. Fyles 06947-472-000 Stephan A. Henriques 6709 Lance Street TOTAL NUISANCE ABATEMENT ASSESSMENTS $36,422.58 Callawvay Final. Assessment Resolution Nuisance Abatement September5,2024 (C) The Nuisance Abatement Service Costs established in this Final Assessment Resolution shall be the actual Service Costs applied by the City to establish the Nuisance Abatement Assessment Roll for the Fiscal Year commencing October 1, 2024. SECTION 6. APPROVAL OF ASSESSMENT ROLL. The preliminary Nuisance Abatement Assessment Roll is hereby amended to reflect the Service Costs set forth in Section 5(B) of this Final Assessment Resolution. Thel Nuisance Abatement Assessment Roll, as amended in accordance with this Section to conform to the Service Costs set forth in Section 5(B), is hereby approved, confirmed and adopted as the City's Nuisance Abatement Assessment Roll for the Fiscal Year commencing October 1,2024. SECTION7, IMPOSITION OF ASSESSMENTS TO FUND NUISANCE (A) The Tax Parcels described in the Nuisance Abatement Assessment Roll are hereby found to be specifically benefitted by the provision of the Nuisance Abatement services and programs in the amount of the Nuisance Abatement ABATEMENT. Assessment set forth in thel Nuisance Abatement Assessment Roll. (B). For the Fiscal Year commencing October 1, 2024, the Nuisance Abatement Service Cost for the Nuisance Abatement Assessment Area shall be calculated and apportioned based upon the actual cost of Nuisance Abatement. The costs as: set forth in thel Initial Assessment, Resolution, as amended by this Resolution, are hereby approved and found to be a fair and reasonable method of assessing the costs for the benefited properties, (C) The Nuisance Abatement Assessments as set forth in the Initial Assessment Resolution, as amended by this Resolution and as set forth in the Callatvay Final. Assessment Resolution Nuisance Abatement September5,2024 Nuisance Abatement Assessment Roll, are hereby levied and imposed on all Tax Parcels described in the Nuisance Abatement Assessment Roll for the Fiscal Year commencing October 1, 2024. (D) Upon adoption of this Final Assessment Resolution, the Nuisance Abatement Assessments shall constitute a lien against the assessed properties equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by Iaw, such lien shall be superior in dignity to all other liens, titles, and claims until paid. The lien shall be deemed perfected upon adoption by the City Commission of this Final Assessment Resolution and shall attach to. the property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes. SECTION 8. COLLECTION OF ASSESSMENTS. (A) The Nuisance Abatement Assessments shall be collected pursuant to (B). Upon adoption of this Final Assessment Resolution, the City Manager or his designee shall cause the certification and delivery of the Assessment Roll to the Tax Collector by September 15, 2024, in the manner prescribed by the Uniform Assessment Collection Act. The Assessment Roll, as delivered to the Tax Collector, shall be accompanied by à Certificate to Non-Ad Valorem Assessment Roll in the Uniform Assessment Collection Act. substantially the form attached hereto as Appendix C. SECTION 9. EFFECT OF FINAL RESOLUTION. The adoption of this Final Assessment Resolution shall be the final adjudication of the issues presented herein and in the Initial Assessment Resolution (including, but not limited to, the method by which the Assessments are computed, the Nuisance Abatement Assessment Roll, the terms for prepayment of the Assessments, the levy and lien of the Assessments, and the special benefit to assessed property) unless proper steps are initiated in a court of Callavay Final. Assessment. Resolution Nuisance. Abatement September 5,2024 competent jurisdiction to secure relief within 20 days from the date of the City Commission action on this Final Assessment Resolution. SECTION 10.SEVERABILITY. The provisions of this Final Assessment Resolution are severable; and if any section, subsection, sentence, clause or provision isl held invalid by any court of competent jurisdiction, the remainingprovisions of this Final Assessment Resolution shall not be affected thereby. SECTION 11. EFFECTIVE DATE. This Resolution shall take effect PASSED, ADOPTED AND APPROVED this 5th day of September, 2024. immediately upon its adoption. CITY COMMISSIONOF CALLAWAY, FLORIDA By: (SEAL) Attest: By: Pamn Henderson, Mayor Ashley Robyck, City Clerk Attachments: Appendix A - Proof of Publication Appendix B - Affidavit of Mailing Appendix C a Form of Certificate to Non-Ad Valorem Assessment Roll Callavuay Final Assessment. Resolution Nuisance Abatement September5,2024 Appendix A- -Proof of Publication LOCALIQ The Gainesville: Sunl Thel Ledger PO 631244 Daily Commerciall Ocalas StarBanner News Chief Herald-Tribune News Herald Northwest Floridal Daily News 45263-1244 Box Cincinnati, OH AFFIDAVIT OF PUBLICATION Audra Boswell Callaway, City or 6601 EF Highway 22 Panama City FL32404-9542 STATE OF WISCONSIN, COUNTY OF BROWN Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator oft the Panama City! News Herald, published in Bay County, Florida; that the attached copy ofa advertisement, being al Main! Legal CLEGL, was published on the publicly accessible website of Bay County, Florida, or in a newspaper by print in the issuès of, on: 08/14/2024 Affiant further says that the website or newspaper complies with all legal requirements for publiçation in chapter 50, Subscribed aud sworn to before me, yt the legal clerk, who is personally known tor me, on 08/y-/p024 7 Florida Statutey Tahatt a4 Legal Notary, State of WI, County of) Brown My commission expires Publication Cost: $275.03 Tax Amount: Payment Cost: Order No: Customer No: PO#: 3725 $0.00 $275.03 10456656 535949 #of Copies: 1 THIS IS NOT AN INVOICE! Piease dos 1ol1 use thisy foriny Jork payment remillance KAITLYN FELTY Notary Public State of Wisconsin Page 1of 2 CITY OF CALLAWAY NOTICE OF HEARING TO IMPOSE AND PROVIDE FOR COLLECTION OF SPECIAL ASSESSMENTS Nolice isherebyg givon! lhalthe Cily CommisiondfCalsway Florida, wil conduct a public hearing to consider adoption ofa final assessment resolulion relatod to ther nulsance abatement imposition of special assessments to reimburse the Cily for services undertaken by the City al Callawayt to: abates 3r nuisance PARCELIE ID PROPERTY PROPERTY SERVIGE OWNER ADDRESS COST Joshual Dale 161 HII Drive 06317-000-000 Koeppe Callaway, $7,215.13 FL3 32404 306S.Gay 07056-0 000-000 Charles Avenue Rogers Estatel Callaway, FL32404 1527E. 07251-000-000 DavIdE. Haas Park Callaway, Road $4,318.85 FL3 32404 Catherines S. 6706 Chipewa 06854-055-000 Weherley, Callaway, Stroet etal FL.3 32404 John 100B Bully 15073-271-000 Cameron. BalP Place $1,504.54 Mateer, N FL32404 Callaway, Michaelg 1426 Calvin 07227-722-000 AngelaP,. Avenue Callaway, $6,569.32 Tindell FL3 32404 6408 Heather 07062-108-000 Mariank. Marlelane $4,216.16 Fyles Callaway, FL3 32404 6709Lanco 06947-472-000 Stephan A. Steot Henriques Callaway, FL32404 The Nuisance Abatement linal assessment resolullon will provide lor the imposlion ofs special assessments, sometimes characterizod; as non- adv valorem assessmonis, against properly located within thet boundaries of the City and collection of1 the assessmentst by tho uniform! billingr method doscrbodins Soction 3.010r0 Cily Ordinance No. 876.1 Theh hearingy willl bel held: at5:01 PM on Seplember 5, 2024, at Commission Chambers of the Callaway Arts &. Conterence Center, 500 Callaway Park Way, Callaway, Florida 32404. AL affected property owners have a rightto appear atthel hearinga and to fle written objections wih the City Commission within fwenly (20) days of1 thisnotice. The assessmanls have been proposed to! lund nuisance abatement related essential services and Improvements throughoull ther mncaubamytedmacy Theassessmen! for each lax parcel within the Assessment Nea will be based upon the aclual costs incurred by the City attributable to the abalemenl ofar nuisance on each laxp parcel as of thes date! tha assessments are imposed. AI more specific doscription of the nuisance abatementrelateds services andi improvements andt the mmathodo ofcomputing! thes assessmmentfor eachparcelofproery are set forth in the Initial Assessment Resolution adopted by the Cily Commisslon on August 13, 2024 Copies oft thel Initial Assessment Rosolution andi thep preliminaryN Nuisance/ Abatement Assessment Roll together with Ordinances 876 and 949 (the Assossment Ordinances) and Ordinance 950 (he Nuisaince Ordinanco) are avallable fori inspection al thec office nf1 the Cily Clerk, located al Ciy Hall, 6601 East Higlway 22, Galaway, Wyou have any questions, please contact the dly Clerk's ANY PERSON WISHING TO ENSURE THAT AN ADEQUATE RECORD OF THE PROCEEDINGS IS MAINTAINED FOR APPELLATE PURPOSES IS ADVISEO TO MAKE THE NECESSARY ARRANGEMENTS FOR RECORDING AT HIS OR HER DWN PERSONS WITH. DISABILITIES NEEDING ASSISTANCE TO PARTICIPATE IN ANY OF THESE PROCEEDINGS SHOULD CONTACT THE CY CLERK ATLEAST 481 HOURSINADVANCEDF THE MEETINGAT 850-215-6694, ont thel Iclicwingp properlies: $3,583.72 $4,810.32 $4,204.54 Florida. Office at( (850)2 215-6694, EXPENSE. Callaoay Final Assessmenit Resolution Nuisance Abatement September5,2024 Appendix B-Affidavit of Mailing AFFIDAVIT OF MAILING BEFORE ME, personally appeared the undersigned affiant, who after being duly (1) Iam the City Attorney of the City of Callaway, Florida (the "City"). (2): Onorl before August 16, 2024, Ifacilitated and directed the mailing of notice in accordance with Section 2.05 of City Resolution No. 24-12, thel Initial Assessment Resolution (the Initial Assessment Resolution") and Section 2.06 of City Ordinance Nos, 876 and 949 (the "Assessment Ordinance"), to each owner of improved real property located within the Nuisance Abatement Assessment Area anticipated to be subject to the Nuisance Abatement Assessments contemplated by the Initial Assessment Resolution, as reflected on, and at the addresses then shown on, the real property assessment tax roll database maintained by the Bay County Property Appraiser for the purpose of the levy and çollection of ad valorem sworn depose and say: taxes. (3) An exemplary form of such notice is attached hereto. FURTHER AFFIANT SAYETH NAUGHT. Kevin Obos, City Attorney, affiant STATE OF FLORIDA COUNTYOFBAY The foregoing Affidavit of Mailing was swom to and subscribed before me by means of D physical presence or a online notarization this City Attorney of the City of Callaway, Florida. D1 who is personally known to me OR day of August 2024, by Kevin Obos, awho has produced (type ofi identification) as identification. Notary Public-State of Florida Commission Expires: Callaoay Final Assessment Resolution Nuisance, Abatement September5,2024 Appendix C--Certificate Department ofF Revenue 408A N.02/91 Certificate to Non-Ad Valorem Assessment Roll (Nuisance Abatement) ,t the undersigned, hereby certify that I am the Mayor of the City of Callaway, Florida, located in Bay County, Florida; as such, I have satisfied myself that all property included or includable on the Non-Ad Valorem Assessment Roll* for the aforesaid county is properly assessed so far as I have been able to ascertain; and that all required extensions on the above described roll to show the non-ad valorem assessments attributable to the property listed therein have been made pursuant to law. further certify that, upon completion of this certificate and the attachment of same to the herein described Non-Ad Valorem Assessment Roll as a part thereof, said Non-Ad Valorem Assessment Roll will be delivered to the Tax Collector of this county. In witness whereof, I have subscribed this certificate and caused the same to be attached to and made a part of the above described Non-Ad Valorem Assessment Roll this the *FY2024-25 Callaway Certified Nuisance Abatement Non-Ad Valorem Assessment Roll Prepared and furnished toE Bay County day of 2024. Pamn Henderson, Mayor City of Callaway, Florida Bay County, Florida ATTEST: Ashley Robyck, City Clerk Agenda Item #_ CITY OF CALLAWAY BOARD OF COMMISSIONERS AGENDA ITEM SUMMARY DATE: SEPTEMBER 05,2024 ITEM: RESOLUTION, No. 24-14-FY: 2024/25 TENTATIVE AD VALOREMTAXRATE 1.P PLACED ON AGENDA BY: EDDIE COOK-CITY MANAGER PRESENTED BY: FINANCE 2. AGENDA: PRESENTATION PUBLICHEARING OLDI BUSINESS REGULAR EDDIE COOK, CITY MANAGER & DAVID SCHULTZ, DIRECTOR OF 3. ISTHIS ITEM BUDGETED (IF APPLICABLE): YES[ No[ N/A 4. BACKGROUND: (WHY,WHAT. WHO, WHERE, WHEN, HOW,& IDENTIFY ALL ATTACHMENTS) Per the Florida Department of Revenue TRIM, the taxing authority must adopt the tentative millage rate by Resolution or Ordinance. Thé attached Resolution recommends adoption oft the tentative millage rate for FY 2024/2025 at 2.7500 mils. This reflects a 0.0120 increase, or 0.4383%, over the current years rolled-back rate The City Commission has home-rule authority (Art.VII (2) FL Constitution and $166.011 F.S.) to consider matters of fisçal benefit. A TRIM notice is required pursuant to F.S Chapter 200 and 218 and the rules of2.7380 mils. promulgated therein. ATTACHMENT(S): RESOLUTIONNO.24-14 5. - REQUESTED MOTION/ACTION: 14 upon roll-call-vote. Staff recommends adoption of the Tentative Ad Valorem Tax Rate of2.7500 mils via Resolution No. 24- RESOLUTION: 24-14 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF CALLAWAY OF BAY COUNTY, FLORIDA, ADOPTING THE TENTATIVE LEVYING OF AD VALOREM TAXES FOR FISCAL YEAR 2024/25 AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Section 200.065, Florida Statutes, sets out the method of fixing millage by the WHEREAS, Section 200.065(2)(d), Florida Statutes, requires the City Commission of the City of Callaway, Florida, to compute the millage rate to be levied in relation to the "rolled-back rate" governing body ofat taxing authority; and, computed pursuant to Section 200.065(1), Florida Statutes; and, WHEREAS, the tentative Millage rate is more than the Current Year Aggregate Rolled-back WHEREAS, the gross taxable value for opèrating purposes not exempt from taxation within Bay County has been certified by the Bay County Property Appraiser to the City of Callaway as Rate of2.7380; and, $924,237,975. Florida, that: 1, 2. 3. NOW, THEREFORE, BE IT RESOLVED by the CITY OF CALLAWAY of Bay County, Pursuant to Section 200.065, Florida Statutes, the City Commission for the City of The tentative millage rate is more than the current year, Aggregate Rolled-back rate of Callaway sets the proposed tentative millage rate of2.7500. 2.7380 by 0.0120 andi is an 0.4383% INCREASE from the current year Aggregate Rolled-back rate. This resolution shall take effect immediately upon: its adoption. PASSED AND ADOPTED this Sth day of September 2024, at a public hearing. CITY OF CALLAWAY, FLORIDA By:, Pamn Henderson, Mayor ATTEST: Ashley Robyck, City Clerk APPROVED. ASTOT FORM ANDL LEGAL SUFFICIENCYFOR THE CITY OF CALLAWAY ONLY: VOTE OF COMMISSION: Ayers Davis Griggs Henderson Pelletier By: Kevin Obos, City Attorney Agenda Item # CITY OF CALLAWAY BOARD OF COMMISSIONERS AGENDA ITEM SUMMARY DATE: SEPTEMBER 05,2024 ITEM: RESOLUTION, No. 24-15-FY2024/25 TENTATIVE! BUDGET 1. PLACED ON AGENDA BY: EDDIE COOK-CITY! MANAGER PRESENTED BY: FINANCE 2. AGENDA: PRESENTATION PUBLIC HEARING OLDI BUSINESS REGULAR EDDIE COOK, CITY MANAGER &1 DAVID SCHULTZ, DIRECTOROF 3. ISTHIS ITEM BUDGETEDI (IF APPLICABLE): YES ONoD N/A 4. BACKGROUND: (WHY,WHAT WHO, WHERE, WHEN, HOW, & IDENTIFY ALLATTACHMENTS) Per the Florida Department of Revenue TRIM, the taxing authority must adopt the tentative budget by Resolution or Ordinance. The attached Resolution recommends adoption of the tentative budget for FY The City Commission has home-rule authority (Art.VII (2) FL Constitution and $166.011 F.S.) to consider 2024/2025. matters of fiscal benefit. ATTACHMENT(S): RESOLUTION NO. 24-15 5. REQUESTED MOTION/ACTION: Staff recommends adoption ofthe Tentative Budget via Resolution No, 24-14 upon roll-call-vote. RESOLUTION: #24-15 Al RESOLUTION OF THE CITY OF CALLAWAY OF BAY COUNTY, FLORIDA, ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2024-25 AND PROVIDING WHEREAS, the City of Callaway of] Bay County, Florida, on September 05,2024, held a public hearing as WHEREAS, the City of Callaway of Bay County, Florida, set forth the appropriations, revenues, and other NOW, THEREFOR, BEI IT RESOLVED by the City of Callaway of Bay County, Florida, that: SECTION 1: The Fiscal Year 202425TENTATIVE FINALI Budget be adopted. FOR AN EFFECTIVE DATE. required by Florida Statute 200.065; and sources estimates fort the Budget for Fiscal Year 24-25 in the amount of $55,102,845 GENERAL FUND Projected Rèvenues & Transfers In Taxes Permits, Fees & Licenses Impact Fees Shared Revenues Charges for Services Fines & Forfeitures Interest & Other Earnings Rents Miscellaneous Revenues Transfers In (Cost Allocation) Budgeted Use of) Fund Reserves Budgeted Use of Restricted Fund Reserves Total Projected Revenue Sources Expenditure Appropriations Legislative- City Commission City Manager City Clerk Finance Human Resources Legal Counsel Information Technology Planning & Code Enforcement Elections General Govemmet/Adminisvation Law Enforcement Fire Department Streets Fleet Maintenance Leisure Services Emergency Debris Removal Transfers Out-CIP Budgeted Increase to Reserves AMOUNT 4,645,321 1,157,474 325,000 5,650,737 262,602 51,500 496,700 80,736 1,900 862,966 303,535 675,800 14,514,271 56,550 251,630 158,688 447,380 96,311 58,500 95,907 448,688 3,309,122 2,656,718 2,409,351 1,402,871 295,145 2,129,139 22,471 675,800 (0) 14,514,271 Total Expenditure Appropriations & Transfers Out COMMUNITY REDEVELOPMENT FUND(CRA) Projected Revenues & Earnings Grant Funds Budgeted Use of Fund Reserves Total CRA Fund Revenues and Other Sources Expenditure Appropriations Budgeted Increase to Reserves Total CRA Fund Expenditures & Fund Balance 1,152,991 1,412,719 527,547 3,093,257 3,093,257 (0) 3,093,257 2,044,744 19,454,414 675,800 3,114,889 25,289,847 9,856,177 15,433,670 25,289,847 CAPITAL PROJECTS FUND Projected Infrastructure Proceeds Projected Grant Proceeds Projected Transfers from General Fund Budgeted Use of Reserves Total Capital Projects Revenues, Transfers In, and Other Sources Expenditure Appropriations - (Infrastructure) Expenditure Appropriations - (Grant Projects) Total Capital Projects Fund Expenditures & Fund Balance ENTERPRISE FUNDS WATER FUND Estimated Revenues Operating Revenues Interest & Other Earnings 3,956,885 193,974 4,150,859 Budgeted Use of Net Position - Restricted Funds Budgeted Use ofNet Position - Un-Restricted Funds Total Water Fund Revenues and Other Sources Expense, Appropriations Operating Expenses Capital Purchases and Expansions Debt Service Transfers Out - Cost Allocation to General Fund Transfers Out- CIP Budgeted Increase to Reserves 2,283,052. 409,291 694,559 745,594 18,363 4,150,859 Total Water Fund Expenses, Transfers Out, & Ending Balance SEWER FUND Estimated Revenues Operating Revenues Interest & Other Earnings Transfer from General Fund Budgeted Use of! Nét Position Total Sewer Fund Revenues and Other Sources 6,419,170 516,474 6,935,644 3,381,228 2,128,654 700,059 715,836 9,867 6,935,644 Expense Appropriations Operating Expenses Capital Purchases and Expansions Debt Service Transfers Out- - Cost Allocation to General Fund Budgeted Increase to Reserves Total Sewer Fund Expenses andTransfers Out SOLID WASTE FUND Estimated Revenues Operating Revenues Interest & Other Earnings Sales of Fixed Assets Budgeted Use ofNet Position 1,065,894 51,073 2,000 1,118,967 702,071 29,730 131,528 255,638 1,118,967 Total Solid Waste Fund Revenues and Other Sources Expense Appropriations Operating Expenses Capital Purchases and Expansions Transfers Out Cost Allocation to General Fund Budgeted Increase to Reserves Total Solid Waste Fund Expenses and Transfers Out CITY-WIDE SUMMARY PROJECTED EXPENDITURE BUDGET FOR FY 2025-E BY FUND GENERAL! FUND CRA FUND CAPITAL PROJECTS FUND WATER FUND SEWER FUND SOLID WASTE FUND 14,514,271 3,093,257 25,289,847 4,150,859 6,935,644 1,118,967 55,102,845 Total City-Wide Budget Summary SECTION: 2. TRANSFERS: Any sum, or sums, appropriated within the various departments and funds ofthe City of Callaway, ifr not required for such purpose, may be applied to the expense ofthe Department to which said sums are appropriated, or the fund from which it was appropriated. SECTION: 3. BUDGET EXPENDITURES: Under no circumstances may a Departmental Appropriation be over-expended without the consent and approval oft the City Commission. Consent and approval oft the City Commission may be givén during duly called and constituted session ofs said Commission, SECTION 4. ENCUMBRANCES UNDER CONTRACT: That valid commitments for goods and services which remain uncompleted as of September 30, 2024, shall not lapse, but shall be automatically re-appropriated and incorporated into the final budget oft the City for the Fiscal Year beginning October 1, SECTION 5: EFFECTIVE DATE: This Resolution shall become effective immediately upon the latter identifying said budget améndments or adjustments. 2024, and ending September 30, 2025. ofi its adoption or 12:01 A.M., October 1, 2024. PASSED AND ADOPTED this 5th day of September 2024, by the CALLAWAY CITY COMMISSION meeting in regular session. CITY OF CALLAWAY,FLORIDA By: Pamn Henderson, Mayor VOTE OF COMMISSION: Attest: Ashley Robyck, City Clerk Ayers Davis Griggs Henderson Pelletier APPROVED! AS TOI FORMA ANDI LEGALITY FOR THE CITY OF CALLAWAY ONLY: City Attorney