CAL  FINALPUBLIC HEARING FISCAL YEAR 2024/25 BUDGET CITYOFCALLAWAYE BOARDOFCOMMISSONERS THURSDAY, SEPTEMBER 19, 2024-5:01 P.M. CALLAWAY ARTS &CONFERENCE CENTER OCALLAWAYFARKWAT CALLAWAY, FL 32404 KEITH' "Eddie" COOK, CITY MANAGER AGENDA  MAYOR PAMNI HENDERSON COMMISSIONERS SCOTTDAVIS DAVIDGRIGGS BOBI PELLETIER KENNETHL. AYERS,JR. ASHLEY ROBYCK, CITY CLERK  LORID  KEVIN OBOS, CITY ATTORNEY  CALL TO ORDER ROLL CALL  INVOCATION & PLEDGE OF ALLEGIANCE  PUBLIC HEARING-PRESENTATION OF THE FINAL BUDGET FOR FISCAL YEAR  BEGINNING OCTOBER 1,2 2024.  1.  Public Announcement-Ad Valorem Tax Rate (Trim Notice)  Pursuant to Section 200.065(2)(e), F.S., "Notice of Final 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 of3.1121 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 Final rate of2.7500 mils, which is more than the current year's roll back rate by 0.0120, an increase of0.4383%. This means 2.7500n mils  ist to be levied to fund the Fiscal Year 2024/25 Budget.  2. FinalFY2024/25 Budget and City Manager's Budget Message  Review Final budget and points of discussion.  3.  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.  Resolution No. 24-16 FY2024/25 Final Ad Valorem Tax Rate  Consideration of Resolution levying a General Fund Ad Valorem Rate of2.7500 mils.  5.  Resolution No. 24-17 FY204/25 Final Budget  Consideration of Resolution adopting a final budget effective October 1, 2024.    ADJOURNMENT  MNLoyk Ashley Robyck, City Clerk  Ifap person decides toa appeal any decision madel by the City Commission with respect toa any matter considered at the meeting, ifan appeal is available, such person willr need arecord oft the proceeding and such person may need to ensure that a verbatim record of the proceeding isr made, which record includes the testimony and evidence upon which the appeal is to be based. Any person requiring a special accommodation at this meeting because ofa disability or physicali impairments shouldo contact Callaway" 'sCity Clerk, at 66011 E.I Highway 22, Callaway, FL 32404; orb by phone at (850) 871-6000 at Ify you are! hearing ors speechi impaired, andy you possess TDD equipment, your may contact the City Clerk using the Floridal Dual Party Relay System,  least five calendar days prior tot ther meeting  which can ber reached atl -800-955-8770 (Voice) or 1-800-955-7661 (TDD)    of CAL  FLORIDR  Final Budget for Fiscal Year 2025  9/19/2024    City of Callaway FY 2025 Budget Table of Contents  Page #  Page #  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  1 2-3  Water Fund Detail Sewer Fund Detail Solid Waste Fund Detail Personnel Summary by Department  30-32 33-35 36-37 38-39  4-6  7-8 9 10 11 12 13 14 15 16 17-18 19 20 21 22-23 24-25 26 27-29  Fund Summaries Fund Reserves Summary General Fund Summary Water Fund Summary Sewer Fund Summary Solid Waste Fund Summary  40-41 42 43 44 45    City of Callaway FY 2025 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 by 1 Leisure Services FRS Retirement based on State Increase Group Health Insurance increase based on new rates 80/20 split average Sherrifs 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    City of Callaway FY2 2025 Department Budgeted CapitalE Expenditures  PrioritybyDept  Purchased ReplaceAsset In Cost Mileage  Department Fire Fire Fire  AssetDiscription  Cost  Justification  522 Portalbe Radios forp publics safety Rescue 1/Squad 19, witho camper, slide-out, radio, 522 lights, graphicsetc.. 522 Pole Barnf for staffv vehicles, 24x24x9 Subtotal 6.5X15Utility Trailer 3/4T Tond Chevy Trucky Wtitiy Bodyv with PipeR Rack Torov WorkManMD Toro WorkMan MD ToroZ Z-Master Pro6000- -60" Blue BirdC181 Lawno Comb Community Center Remodel DeepV Well Gore Park SportsP Park Enterance Fencing New LightingatSports Complex Subtotal  $ 28,336 4Portables8 &6Microphones $ 78,782 New- reducen milageone engines ChiefandD Deputy Chiefv vehiclest top protectf from $ 9,500 elements 116,618  Leisure Services 572 Toro4 40" GrandStand Leisure Services Leisures Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services Leisure Services  8,609 New 8,600 New 65,268 Usedmylrigation: Specialist 15,445 Replacing aginge equipmentE BV=$0 15,445 Replacing aginge equipment BV=$0 15,260 Replacing aginge equipment BV= =$0 6,000 Replacing aginge equipment 300,000 Update existingf faciity 17,000 Reducet the cost ofwaterf fori irrigation 48,550 Replace SESI2OCOOENnEhancelolDnath.gt  #162 2018 7,761 #166 2019 5,385 #164 2014 8,893 1999 n/a  500,177  Street Street  Mini Escavator- Enclosed Picku uptruck- Superintendant: Street  52,085 Replace oldern modelt thatis isnote enclosedB BV=S0 #34 2015 13,968 43,509 vehiclev willbeu usedbyLeadN Maintenance Person  95,594  549 NoNeeds Subtotal ChlorineE Booster Station- EastB Bay Water Meters Water ModelStudy Subtotal  Water Water Water  200,000 Increaseti thel levelsi inthe East Bay Area 105,000 Growth& Replacement (operations) 26,250 PlusB Balance ofModel Study $35,000  Impact Fees  331,250    CityofCallaway Department Sewer Sewer Sewer Sewer Sewer  FY2025 Department Budgeted Capital Expenditures  PrioritybyDept  Purchased Replace Asset In Cost Mileage #71 2012 69,736  Asset Discription Diesels SewerP Pump! (6" t-Pump)1 3500 DieselF FlatB Bedw/craintoliftg grates Spare Lift Station Pump 3-Lifts Station Rehabs Sewer ModelStudy Subtotal 534 ClawT Truck- Removed Subtotal TotalCity Budget CRAB Budget CemetaryD Drainage Cemetary Fence Veteran's Park Fence DogPark Berthes Spilway Engineering Stormwater- Berthe Spilway Construction Land  Cost 65,000 Necessary Replacement 110,746 Replace Crain Truck BV=$0 9,550 Necessary Replacement 1,794,000 Additionallifts Stations; 78,750 Balance ofModel Study $105,000  Justification  $ 2,058,046  Solid Waste  Addingtothes sizeo offleet to cover citye growth  3,101,685 300,000 39,230 35,030 17,190 227,807 70%willRollo loverf fromFY2024 2,500,000 Potential Grant 25,000 3,144,257    2025 Budget Summary  City of Callaway Budget Summary by Fund FY 2025 Budget  FINAL Budget 2025 9/19/2024 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 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 -57.9% -5.3%  1,775,763 19,454,414  897,000 130,000 132,500  471,500 51,500 74,460 900 45,085 593,927 -100.0% 825,000  3,826,885 5,389,670 1,065,894 10,545,051 10,113,115  268,981 175,000 497,500 51,073 1,489,254 1,398,908  18,974 18,974  2,000  741,602 4,093,852 200,000  741,602  741,602  618,997  5,654,451 13,446,548  Total Revenue/Funding Sources 13,413,571 3,184,707  26,334,613 4,350,859 6,935,644 1,118,967 55,338,361 58,452,795    2025 Budget Summary  City of Callaway Budget Summary by Fund FY 2025 Budget  FINAL Budget 2025 9/19/2024 Amended FY2024 Budget Incr/(Decr) 56,525 0.0% 250,504 0.4% 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 4.2% 5.0% 11.5% 15.9% -0.6% -15.7% -31.5%  Expenditures  Total Solid FY2025 Waste Budget  General Fund 56,550 251,630 447,380 58,500 95,907 3,309,122 96,311 158,688 426,391 2,656,718 2,409,351 1,328,547 295,145  CRA Fund  Debt CIP Service Fund  Water Sewer Fund  %  Departments/Dwision 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  Fund  56,550 251,630 447,380 446,349 58,500 95,907 3,309,122 3,412,092 96,311 158,688 426,391  2,656,718 2,530,208 2,409,351 2,159,918 27,663,159 23,872,456 295,145 2,979,298 3,534,938 702,071 702,071 1,025,244  26,334,613  296,933  2,979,298  -5    2025 Budget Summary  Total Solid FY2025 Waste Budget  Amended FY2024 Budget Incr/(Decr)  General Fund 2,177,689  CRA Fund  Debt CIP Service Fund  Water Sewer Fund Fund 5,804,270  % -54.1% -27.6% 242.5% -0.2% -90.7% n/a -10.1% nla n/al -5.9%  Departments/Dvision Sewer Services Leisure Services Community Redevelopment Debt Service Emergency Debris Removal Other Uses Transfers Out Increased Restricted Reserves Increase in Reserves  5,804,270 12,638,345 2,177,689 3,008,101 3,184,707 1,394,618 1,397,868 116,045 1,243,822  3,184,707  929,756  694,559 700,059  116,045 (121,364)  380,598 350,840 131,528 741,602  824,999  Total Expenditures 13,762,609 3,184,707  26,334,613 4,054,455 6,855,169 833,599 55,025,152 58,452,795  Change in Reserves  (349,038)  0  (0)! 296,404 80,475 285,368 313,209  Total Gov'tFunds  $ (349,038) Total Enterprise Funds  662,247 Total  $ 313,209  -6-    City of Callaway General Fund- -FY 2025 Budget  FINAL Budget 2025 9/19/2024  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  Number REVENUES/SOURCES Taxes Revenues 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 &Prof Occl Licenses Revenues Permits, Fees & Licences Revenues 01-320-322-00 Bldg Permits- Structural &E Eq 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 & 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 &F Floods Revenues 01-330-331-11 Federal Grant- ARPAF Funds Revenues 01-330-334-10 State Grants- Storms & 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 120 Cent Sales Tax Revenues 01-330-335-21 Firefighters Supplemental Comp Revenues 01-330-335-49 Mun Vehicle Gas TaxF Rebate Revenues 01-331-620-00 Fed Grant Public/ Assistance Revenues 01-331-625-00 Triumph Grant- Bay County  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 1,184,217 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 Properly Appraiser preliminary Certification @2.7 7500 25,544 9.06% Estimate fromF FLI DOR Office of Tax 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% U 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 01 0.00% (25,000) -33.33% (152,610) -19.98% FEMA Mitigation Funds nla AIIF Funds have been Receivedi in FY 2023 (59,393) -100.00% State Portion of Debris Cleanup Pending (150,402) -100.00% Grant Completedi linFY 2024 30,000 1.27% Beacon Point (4,000) -100.00% 0 0.009 0.00%  240,704  8,353 2.66% Estimate fromF FL DOR Office of Tax Research 8/1/2024  0 237,479 63,432 75,000 0 0 5,819,484 1,222,518 228,743 52,516 0 7,627 0  50,000 611,325 172 2,388,728  763,935 59,393 172 0 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 1,717,906 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 4,337,657 866,102 179,140 593,927 99,609 593,927  (24,582) -3.40% Estimate from FLI DOR Office of Tax Research- 08/20/24, 82.1% (4,290) -2.74% Estimate from FLI DOR Office of Tax Research- 08/20/24, 17.9% (12,622) -0.70% Estimate from FL DOR Office of Tax Research, 08/20/24 0.00% Based on certified staffn members 1,250 13.16% Averages $2675 per guarter allreceived! by. June. (593,927) -100.004 Funds should ber receivedi inFY 2024 nla  7,664 3,407  636 4,500 2,930 2,930 4,500  -7-    City of Callaway General Fund -FY2 2025 Budget  FINAL Budget 2025 9/19/2024  FY2021 FY2022 FY2023 FY2024 FY/2024Actuals FY2024 FY2025 Incr( (Decr,trom %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr(Decr) 2025 Notes  Actual Actual Actual Amended Thru  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 ofBad Debt Revenues 01-340-343-34 Penalties Revenues 01-340-349-00 Other Chargesf 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 &F 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- BondF Reserve Revenues 01-360-362-10 Concession Rent Revenues 01-360-362-20 A&CC Rental Fees Revenues 01-360-3 362-30 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 ofF Fixed 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 Rec League Fee Revenues 01-360-369-90 Miscellaneous Revenues Revenues 01-360-3 369- -95 Other Misc- Revenues Use of Reserves Revenues 01-380-389-10 Use ofFund Balance Revenues 01-380-3 389-20 Use of Reserve Restricted Revenues 01-380-382-20 Transfer In Sewer Revenues 01-380-385-10 LOC Regions 2019/CDL Grant TOTAL REVENUESISOURCES  Description  103.69%  19 50 182 243 50  0.00% 0.00% 0.00% 9,912 5.009 5% annuali increase (Paidf 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 0.00% nla (100) -16.67% (56,000) -12.58% 1,100 7.91% 8,000 9.769 0 0.00% 0 nla 0 0.00% 0 0.00% 2,000 66.67% (400) -28.57% 7,696 51.31% Other Rents and Tower 0 nla 0 0.00% U 0.00% (2,700) -100.00% (3,020) 76.269 (1.,500) -60.00% nla 190,805 nla nla 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  21 29  1,579 1,813 0 350 460 477 31 143 0 0 0 0 1,500 3,600 25 475 81,825 4,325 135,503 0 4,726 4,726 0 26,135 423 400 100 726 91 325 500 308 1,480 6,285 3,960 940 0 1,151 0 158,233 0 0 0 0  0 100 600 378  133 504 500  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  3,600 3,600 3,600 3,600  7,307 38,979 3,640 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  960 1,400 690  920 1,000 100 400 411 500 940 940 781 1,000  6,957 30,001 37,641 2,700 2,700 2,700 4,350 1,840 34,599 2,500 781  349,038  0 825,000 40,475 40,475 741,602  (83,398) 1732.25% BoatR RaceF RoundA About- Impact Fees& Stormwater Fees  12,564,921 16,001,306 10,844,952 14,375,339 7,376,222 10,024,089 13,762,609 (612,730)! -4.26%  -8-    City of Callaway General Fund -FY 2025 Budget Number EXPENDITURESAUSES CITY COMMISSION Commission 01-511-101-10 Executive Salaries Commission 01-511-102-10 FICA 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 &F 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  FINAL Budget 2025 9/19/2024  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  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  0.009 Commission Salaries 0 0.00% Employer Portion ofF Payroll Tax 0 0.00% Employer Portion ofPayroll Tax 0 nla FRS Contribution 0 nla Employee Health Ins. Contribution 25 25.00% WCI Insuance based on Wages 25 0.05% nla 0 nla 0 n/a 0 0.00% 0 0.00% 0 0.00% 0 0.00% 25 0.04%  725 704 725 725 544 725 725 0 0 0 0 0 0 0 0 91 72 86 100 71 95 125 0 0 0 0 0 0 0 0 0 0 0 0 229 23 36 68 200 52 0 0 0 200 0 0 0 200 252  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 (Military 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- -FY2025 Budget  FINAL Budget 2025 9/19/2024  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  Number LEGAL SERVICES Legal 01-514-303-11 City Attorney Fees Legal 01-514-303-12 Other Legal Fees TOTAL LEGAL SERVICES INFORMATION1 TECHNOLOGY 01-516-303-41 Other Contractual Services 01-516-303-25 ContractedIT Network Services 01-516-305-25 ITE Equipment & Software TOTAL INFORMATION TECHNOLOGY ELECTIONS Elections 01-518-303-41 Other Contractual Services Elections 01-518-304-70 Printing & 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 Uities TOTAL LAW ENFORCEMENT  Description  AllLegal Service Including personnel relateds 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 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  Misc equipment as needed, Microsoft & computer upgrades anda annual  4,244  4,500 3,085 3,085 0 0 300 0 4,800 3,085 3,085  (4,500) -100.00% No Election inFY 2025 0 (300) -100.00% Fees and charges (4,800) -100.00%  nla Election ballots, pollingi info ands signage, etc  4,244  0  1,965,398 2,063,664 2,166,851 2,530,208 1,897,656 2,530,208 2,656,718  126,510 5.009 5%1 Increase over lasty years contract  n/a  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- -FY: 2025 Budget  FINAL Budget 2025 9/19/2024  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  Number CITYMANAGER, 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 & Liabilityl 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  Description  137,099 142211 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 U nla 0.00% Employer Portion ofPayroll Tax 0 0.00% Employer Portiono ofPayroll Tax 0.00% FRS Contribution 1,036 15.89% Employee Health Ins. Contribution 0 nla Onlyifproof of Coverage $100 per month 79 24.76% WCI Insuance based on Wages 1,126 0.47% 0 0.00% Copier & Printer 0.00% Travel Committees nla 0 nla 0 0.00% 0.00% nla 0 0.00% Memberships 0 0.00% FCCMA Conferences Symposium nla 0.00% 1,126 0.45%  600 600 600 0 0 550 0 0 2,825  600 450 560 560 0  600 600 560 570  8,706 8,327 9611 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 0 0 258 210 262 319 221 919 913 907 1,000 95 0 0 0 0 0 0 0 0 38 84 17 750 8 0 464 492 1,000 23 0 0 0 0 1,088 1,129 954 1,550 1,456 1,456 1,550 0 525 460 1,000 650 550 0  294 398 127 1,000  CIRy 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  FINAL Budget 2025 9/19/2024  FY2021 FY2022 FY2023 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  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 of AnnualL Leave Finance 01-513-101-65 Annual Leave Payout Finance 01-513-102-10 FICAT 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- Machinery8 & Equipment Finance 01-513-304-65 R&M-ITE Equipment Finance 01-513-304-70 Finance Printinga &E 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  Description  167,483 189,357 207,195 218,704 155,996 218,495 225,704  7,000 3.20% Salaries and Wages 3FTES U nla 0 0.00% 30 1.58% Annual Bonus 0 nla 0 nla NotE Budgeted covered by transfer. 443 2.98% Employer Portion of Payroll Tax 88 2.74% Employer Portion of Payroll Tax 1,599 2.91% FRS Contribution 4,513 17.499 Employee Health Ins. Contribution 0 nla Onlyi ifproof of Coverage $100 per month 133 23.179 WCI Insuance based on Wages 0 n'a Not Budgetedo covered byt transfer. 13,806 4.31%  0 250 11 0 738 858 0 0  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  0 0 0 315 280 356 574 296 0 0 0 0  395 707  Finance  Total Personnel  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  (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 0 240 240 265 275 190 0  0 nla 0 n/a na nla nla nla 0.00% Banking Fees, ACFR 0 0.00% Checks, deposit slips, W-2s, 10995, 0 nla 0.00% GFOA dues $190, FLGFOA dues $75 nla FLGFOA Conference  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  275 275  Total Operating Expenditures  97,807 84,794 96,548 126,025 91,724 99,094 113,250 339,527 351,605 396,213 446,349 319,515 414,683 447,380  (12,775) -10.14% 1,031 0.23%  TOTAL FINANCE  -12-    City of Callaway General Fund- -FY: 2025 Budget  FINAL Budget 2025 9/19/2024  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  Number CITY CLERK 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 &F PerD Diem 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  Description  98,816 104,573 117,594 98,381 58,370 78,827 100,801  2,420 2.46% City Clerk andA Admin Support Clerk- -2FTES (300) -100.00% For City Clerk 0 0.00% Minimal forA Admin Assitant Meetings (310) -28.18% Annual Bonus 0 nla NotE Budgeted covered! byt transfer. (3,539) -100.00% NotE Budgeted covered byt transfer. (88) -1.38% Employer Portion ofF Payroll7 Tax (21) -1.41% Employer Portion ofPayroll Tax (304) -2.07% FRS Contribution 10,270 82.20% Employee Health Ins. Contribution 0 nla Onlyi ifproof of Coverage $100 perr month 49 23.79% WC Insuance based on Wages nla 8,177 5.88%  300 300 300 300 123 118 128 500 8 10 500 0 1,080 1,100 785 785 790 0 0 105  3,539 3,539 4,719  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  0 0 186 154 200  206 118  157 255  City Clerk City Clerk City Clerk  Total Personnel  139,974 148,188 161,579 139,091 84,759 113,750 147,268  0 1,755 2,348 3,000 3,000 6 0 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 1,500 985 6,714 11,420  0.00% Conferences Clerk &A Assistant 0 0.00% (2,250) 30.00% Laserfiche $3700, Andin Support Fee $400, Printer Lease (300) -30.00% 0 0.00% 0.00% City Clerk andA Assitant Memberships 0.00% Clerk Training (2,550) -18.25% 5,627 3.68%  4,805 4,267 4,480 7,500 185 5,247 5,250  Total Operating Expenditures  6,401 7,960 8,326 13,970  TOTAL CITYCLERK  146,375 156,148 169,905 153,061 85,744 120,464 158,688    City of Callaway General Fund- FY 2025 Budget  FINAL Budget 2025 9/19/2024  FY2021 FY2022 FY2023 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  Number GENERAL GOVTI ADMINISTRATION 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 01-519-1 102-20 Retirement Contrib Gen Govt 01-519-102-30 Group Insurance Gen Govt 01-519-102-40 Worker's Compensation  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 0.00% Build. Maint Tech (1.317) 32.09% Build. Maint Tech 92 17.59% Annual Bonus 0 na (377) -100.00% Not Budgeted 254 7.88% Employer Portion ofPayroll Tax 59 7.84% Employer Portion ofPayrollT 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 0 378 377 377 761 817 347 753 446 835 755  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 U 1,594 3,694 2,500 240  743 2,060 1,033 1,378 2,296  Gen Govt  Total Personnel  Cleaning $7800, Server Hosting ands Support $14642, Sentricon $300, Web! Hostings $800, Sonitrol $2850, Digital Recording $7100, Nexsite 0.00% Social $14000 Media Social Archivino Media $4200, $5000 Code etc $3500, Vendor Bid Mgmt $2000,  Gen Govt 01-519-303-41 Other Contractual Services Gen Govt 01-519-303-46 Uncollectible ARA Allowance Gen Govt 01-519-304-00 Travel8 &F Per Diem Gen Govt 01-519-304-10 CommunksbosTeegphone Gen Govt 01-519-304-20 TansportationPosiage 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 R&ME Buildings & Grds Gen Govt 01-519-304-61 R&M- Machinery & 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 &E Equip Gen Govt 01-519-554-00 CDGB Grant Housing Rehab Exp Gen Govt 01-519-554-10 CDGB Grant Commercial Rehab Exp  930 498 2,217 500 U 0 979 0  498 500  0.00% 0 nla  (5,000) -16.679 Phones, Internet, faxli lines for City New Contract WoW 0 0.00% Postage Refill plus ratei increase 0 0.00% Electricity, Water Current Average $1300 perr month 14,350) -63.50% Postage meter 49,109 8.73% Property, Vehicle &E Equipment Govt Oper. (Work Compi in Departments) 0 0.00% 0 nla 0 nia 0 0.00% Newsletters 4 pages 0 0.00% Assortedr marketing&F Promotional/ Activities (20,000) -26.67% Boards  320 2,500  0 0 U 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  Trolly $15,500, Trash $500, HRF Pro $850, Advertising $6000, ACA Reporting $650, Bay1 Transport $16,9 960 Shredding $700E BalN Misc 0.00% Supplies. paper products, cleaning, etc. 0.00% Breakroom supplies, 1sta aid and postager meter supplies nla WFRPC, TPO, Sunshine, FLC, BC Chamber, BCLC, NWFLC, News (1,500) -16.67% Paper, ECRC Dues 18,259 2.24% nla nla nla nla (16,350) -100.00% Completedi in2 2024 n/a Total Beacon Point $2,388,728  1,750  385  Total Operating Expenditures  0 0 23,954 108,065 26,094 0 5,563 0 0 0 30,420 2,358,637  5,412 443,732 271,802 152,361 16,350 16,350  2,388,637 2,388,637  Total Capital Outlay TOTAL GENERAL GOVTI ADMINISTRATION  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%    City of Callaway General Fund -FY2 2025 Budget  FINAL Budget 2025 9/19/2024  FY2021 FY2022 FY2023 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  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 01-520-1 102-11 Medicare Taxes 01-520-102-20 Retirement Contrib 01-520-1 102-30 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 01-520-3 305-50 Education  Description  HR HR HR HR HR HR 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  (976) -1.38% Human Resources -1FTE 0 nla HR 10 1.92% Annual Bonus 0 nla (59) -1.34% Employer Portion of Payroll Tax (14) -1.36% Employer Portion ofPayroll Tax (208) -2.06% FRS Contribution 0 0.00% Employee Health Ins. Contribution 0 0.00% Onlyi of Coverage $100 per month 33 23.40% Wc Insuance based on Wages (1,214) -1.36% 0 0.00% Printer/Copier Lease & supplies 0 0.00% Conferences 0 0.00% Health Fair, Sympathy Arrangements 0 0.00% hires & Physicals as required 0 0.00% Misc office supplies, awardf frames, certificates 0 0.00% First Aidk Kits, Labor Posters 0 0.00% Employee Shirts with City logo 0 0.00% SHRM Dues, Labor Law Posters 0.00% SHRM Testing 0.00% (1,214) -1.24%  200 0 0 510 520 520 5,690 U 0 0  520 530 979 1,016 531 5,468 37 1,279 28 37 1,279 800 109 89 112 141 94 125 174 265 284 257 800 165 220 800 0 0 0 1,000 1,000 103 444 816 600 31 41 600 241 956 498 650 397 529 650 0 90 0 250 193 257 250 228 0 0 300 300 333 0 750 750 0 399 1,500 1,500  3,691 3,480 4,133 4,408 3,138 4,184 4,349 832 845 967 1,030 734 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  ifproofo  Background Checks- FDLE and Drivers Lic, Screens for all new  Drug  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 2,55 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  FINAL Budget 2025 9/19/2024  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  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 Annual Leave payout Code Enf 01-515-102-10 FICA 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  Description  96,260 116,368 140,085 156,521 113,219 154,958 161,761  5,240 3.359 Code Enforcement- -3FTES (600) 100.00% 0 0.00% Fors staff 30 1.89% Annual Bonus nla 326 3.35% Employer Portion ofF Payroll Tax 75 3.30% Employer Portion of Payroll Tax 585 2.62% FRS Contribution 4,655 16.84% Employee! Health Ins. Contribution 0 nla Onlyifproofo of Coverage $100 perr month 277 9.36% WcI Insuance based onv Wages 0 na 10,588 4.72% (3,575) -8.50% Properties, 10,000 8.33% Billed Quarterly $25, .000- $30, ,000 per quarter 0 0.00% Code Certification/ Code Conference 0 0.00% 0 0.00% nla 0 0.00% 0 n/a 0.00% Vehicle maintenance supplies nla na 0.00% Legal ads, & notices, recording fees 0.00% Increasef fort trucks supplies and staff. 0 0.00% Additional signs ando cameras 0 0.00% Fuelf for2trucks 0 0.00% Employee Shirts with Cityl logo 20 6.25% FACE Memberships $85 andF Reference! Materials 0.00% 6,445 3,48% nla nla 0 nla nla nla 17,033 4.16%  425 300 300 600 150 200 68 81 87 500 69 92 500 1,371 0  1,560 1,590 1,590 1,590 1,620  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 22,304 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 92,72 123,296 130,000 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 0 500 500 207 69 0 0 261 268 703 1,000 226 302 1,000 0 0 0 0 0 0 4,096 3,402 1,519 5,000 730 973 5,000 1,740 1,548 710 2,000 154 205 2,000 437 389 1,500 1,500 286 382 1,500 2,160 2,910 2,487 3,750 1,590 2,120 3,750 584 491 858 900 334 334 900 237 438 230 320 340 1,300 650 1,200 670 893 1,200 0 0 2,784 0 0 0 0 0 0 0 0 0 2,784 0 0  0 0 U U 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 Control Code Enf 01-515-304-00 Travel & Per Diem Code Enf 01-515-304-10 Communication/ Telephone Code Enf 01-515-304-20 TransportaionPostage Code Enf 01-515-304-50 General & Liability! 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&MVehicles Code Enf 01-515-304-65 R&M-ITE 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 Mach&E Equip Code Enf 01-515-606-70 Vehicles Code Enf 01-515-606-41 Office Mach & Equip  653 3,000 812 1,083 3,000  840 1,500  Total Operating Expenditures  141,498 134,669 151,797 185,245 103,471 137,850 191,690  Total Capital Outlay TOTAL CODE ENFORCEMENT  283,079 299,531 352,081 409,358 265,555 357,432 426,391  -16-    City of Callaway 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 FICA1 Taxes Fire Dept 01-522-1 102-11 Medicare Taxes Fire Dept 01-522-102-20 Retirement Contrib Fire Dept 01-522-102-30 Group Insurance Fire Dept 01-522-102-31 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 &Per Diem Fire Dept 01-522-304-10 CommunkalomsTelephone Fire Dept 01-522-304-20 TansportationPosiage Fire Dept 01-522-304-30 Utilities Fire Dept 01-522-304-40 Rentals &Leases Fire Dept 01-522-304-50 General & Liability Insurance  FINAL Budget 2025 9/19/2024  FY2021 FY:2022 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  670,799 796,780 875,905 1,048,938 712,262 966,683 1,120,743 78,177 78,903 127,278 95,612 68,903 91,871 100,396 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) -3.79% Annual Bonus 0 0.00% Grant Fundedf for3 0.00% 0.00% 4,741 6.77% Employer Portion of Payroll Tax 1,104 6.75% Employer Portion ofPayroll Tax 24,203 6.46% FRS Contribution (5,509) -2.21% Employee Health Ins. Contribution & Cancer Coverage 500 26.32% Onlyifproofc of Coverage $100 perr month 7.517 13.79% WCI Insuance based on Wages 0 nla Not Budgeted covered! byt transfer. 108,735 5.64% P25F Radio Maintenance Cost, Securily System 0.00% Printer Lease and Usage 1,000 40.00% Lodgingf for outo oft townt trainingf for department members Internet /Citywide bundle telephone &Fax 840 7.53% Tablets for Chiefs 0 0.00% Shipping and Postage 1,250 4.85% Garbage, electric, natural gas, andy water forF Fire andE BCSO 0 nla 0 nla Includes Fire and BCSO side 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 fluido change Ladder andf fire engine pumpt testing Cascade SCBA breathing air sampling andt testing Maintenance ofallh household appliances (washer, dryer, ice machine, etc...) SCBA Annual Maintenance (posi-check) Rescue Tool (TNT Battery Operated) Maintenance: andl Inspection Loose equipment repairs 20 command vehicles, utility vehicle, 0.00% 2fire Oilo Changes. engines, Tirer replacement, Custom plastic helmets and stickers 300 30.00% Sparky fire dog costume  300 300 575 0 714 0 1,880 1,986  600 450  600 600  7,900 10,820 9,290 9,290 10,410 924 1,000 571 1,000 252  1,000 252 1,000  918 455 444 550 850 484 556 358 600 200 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&MB 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 Dépt 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 0 822  208 1,000 849 1,131 1,300  -17-    City of Callaway General Fund- -FY 2025 Budget  FINAL Budget 2025 9/19/2024  FY2021 FY:2022 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  Number  Description  Fire nozzles uniformity acrossa alla aparatus forr mid-r rise operations based on new construction 2.5"fire hose and shipping 1.75" fire hose ands shipping 5sets of Bunker Gear (lazzi, Yates, Stone, White, Laymon) and replacements asr needed Bunker Gloves andE Bunker Boots as needed Emergency Networking (programi is usedtod documenta andr report information froma allo calls toar national leveld database as required) Active911 online dispatch service Life Safety Physicals and Cancer screeningf for: 20 members, $480 per member CADS System annual costf for30 computers Target Solutions Apparatus! Inventory Software/Daily Check (120) -0.25% Adding demos saw/K12t to E1902 for uniformity 0 0.00% Inkf for1 printers, Paper, Notepads, Pens 0 nla  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 Fuel8 &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 & Equipment Fire Dept 01-522-606-41 Office Machinery & Equipment  16,320 18,703 29358 48,120 26,676 35,568 48,000  1,374 348  453 1,000 218 0  290 1,000  Department Supplies, Cleaning supplies Paper products, Medical supplies (cost hast tripled: since pandemic) 0.00% Refiling oxygen bottles 8a apparatus, Diesel, Non-ethanol gas, Diesel Exhaust Fluid (additive) 1,250 4.35% Annual cally volume projectedto! be: 30001 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! byl ISOf for20FF's) 300 3.09% Training classes outsidet thec department as needed per member 46,580 22.27% 3,500 58.33% Pole Barn- Officer Vehicles nla 78,782 nla New Rescue 1/Squad#19 11,836 71.73% Radios Public Safety nla 94,118 418.30%  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  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  Total Capital Outlay TOTAL FIRE DEPARTMENT  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- -FY2 2025 Budget  FINAL Budget 2025 9/19/2024  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  Number UTILITY BILLING 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 01-530-1 102-31 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 TransporiationPostage 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 Printing8 & 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 ouy BII Utility Bill Utility Bill  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 2910 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 and2N Meter Techs) (300) -100.00% 0 0.00% Staff 10 0.34% Annual Bonus 0 0.00% 323 1.71% Employer Portion ofF Payroll Tax 74 1.68% Employer Portion ofPayroll Tax 435 1.00% FRS Contribution 7,647 11.95% Employee Health Ins. Contribution 0 0.00% Onlyi ifproofo of Coverage $100 per month 312 6.79% WC Insuance based onv Wages 0 nla 13,710 3.05% 0 0 nla 9418 15.7% Printer lease- Based onA Actuals 0 0.0% Training 130 8.4% Meter Tech phones 82 0.2% Municode postage 0 0.0% 0 0.09 (1,900) -9.6% BillF Printing 12,600 11.0% Merchant Fees (2,000) -33.39 Office Supplies & HandH HeldN Meter Readers 0 0.0% Boots &Rain coats meter techs, Shirts fors staff 0 0.0 0.0% Training 18,330 7.4%  U 300 0 687 231  500 407  542 500  63  0 0  Utility Bill Utility Bill  Total Personnel  539 1,900  0.0% Uniform Cleaning andF Rental (2 Meter Techs) Annual UBI Maintenance, e-bills, collections, bankf fees,  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  Robo Calls,  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 Cost Transfer TOTALUTILITY 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  FINAL Budget 2025 9/19/2024  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  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 Cleaning@laundy Streets 01-541-303-41 Other Contractual Service Streets 01-541-303-43 Stormwater Services Streets 01-541-304-00 Travel&P Per Diem Streets 01-541-304-20 TransportaloPosiage Streets 01-541-304-31 Street Lighting Streets 01-541-304-50 General & Liabilityl Insurance Streets 01-541-304-60 R&MBuilings& Grds Streets 01-541-304-61 R&M- Machinery & Equipment Streets 01-541-304-62 R&M Vehicles 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 ueers Streets 01-541-606-20 Buildings Streets 01-541-606-30 Improvements OT Buildings Streets 01-541-606-70 Vehicles Streets 01-541-606-40 Machinery &Equipment Streets 01-541-606-41 Office Machinery & Equipment Total Capital Outlay TOTAL STREETS  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, PW Super & Street/Storm: Super, Street Foreman 0 0.00% After hours call out& Cleany ups 50 0.75% Annual Bonus 0 nla (167) -100.00% NotE Budgeted covered byt 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% Onlyi ifproof ofCoverages $100 perr month 1,034 2.66% WCI Insuance based onV Wages (1,650) -100.00% Not Budgeted covered byt transfer. 2,945 0.37% na 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% Colvert & Drain Pipes Repairs ($6,867 Purchasedi in. July 2024) 0 0.00% Staff Training 0.00% (12,000) -6.08% $15,450 pern month based onc current charges nla 0 0.00% 0 0.00% R&Mf foralle equipment, mowers, tractors, etc... 0 0.00% Repair andn maintenance fort trucks. (5,000) 55.569 Advertising, Notices etc.. 0 0.00% Office Supplies (2,000) 21.059 Various tools ands supplies (10,000) -14.29% Fuelf forf fleet 0 0.00% Boot Allowance (10,000) -20.00% Need additional for Volume 0.00% Sidewalk repairs 0.00% 0.00% Staff Training (42,000) -8.65% nla (8,000) -100.00% (26,491) -37.84% Pickup- Street Supervisor (23,958) -31.519 Enclosed Mini Excavator nla (58,449) 37.949 (97,504) -6.84%  780 780 780 1,200 585 2,492 1,918 602 5,000 794 1,059 5,000 5,268 6,680 3,487 3,487 6,730 455 912 0 0 167 166  780 1,200  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  0  30  0 1,954 2,100 2,100 75 13 18 75 0 0 675 734  238 4,500 4,040 5,386 4,500  0 0 0 200 345 1,050 1,500 38,700 18,252 3,877 0 52,494 2,781 0 0 0  200 1,500  Total Operating Expenditures  0 8,000 7,316 7,316 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 95,594 1,052,380 1,025,704 1,202,064 1,426,051 857,383 1,129,435 1,328,547  -20-    City of Callaway General Fund -FY 2025 Budget  FINAL Budget 2025 9/19/2024  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  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 01-549-1 102-10 FICA Taxes M. Shop 01-549-1 102-11 Medicare Taxes M. Shop 01-549-1 102-2 20 Retirement Contrib M. Shop 01-549-102-30 Group Insurance M. Shop 01-549-102-31 Health Ins Supplement M. Shop 01-549-102-40 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 CommunkalbasTelaphone M. Shop 01-549-304-30 Ultities M. Shop 01-549-3 304-50 General & Liability Insurance M. Shop 01-549-304-60 R&N MBuildings & Grds M. Shop 01-5 -549-3 304-61 R&M- Machinery8 & Equipment M. Shop 01-549-3 304-62 R&MVehicles M. Shop 01-549-304-65 R&M- -IT 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 01-549-305-40 Books, Publications, & Dues M. Shop 01-549-305-50 Education M. Shop M. Shop 01-549-606-20 Buildings M. Shop 01-549-606-30 Improvements Other ThanE Buildings M. Shop 01-549-606-40 Machinery & Equipment M. Shop 01-549-606-70 Vehicles  Description  126,370 141,706 157,014 153,034 108,269 147,359 161,033  7,999 5.239 Employee Wages -3FTES 0 0.00% 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) -100.00% Onlyit ifproof of Coverage $100 perr month 24 0.49% WCI Insuance based onv Wages 12,412 5.81% 300 16.67% Uniforms (3,000) -17.14% Soffware $1650, Etc 0 nla 500 16.67% Monthly Phone Services $200 perr month 0 0.00% Electric $7600, Water $530 and Gas $750 0 0.00% Fuel Tanks Ins. (2,500) -55.56%  U 0 300 225 0 0 78 250 71 0 0 0  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  U  0 1,200 500  667  M. M. Shop Snop  Total Personnel  Janitorial $1500and GPS System 40 Units $9024 Fleet Maintenance  0 0 0 0 924 924 419 70 3,442 5,497 3,147 11,000 7,821 10,428 7,000 2,584 78 (1.207) 1,400 179 0 0 01 0 272 62 1,500 15 77 577 134 175 48  675 1,000 673 994 4,500 3,652 4,869 2,000  924 1,000  AnnualF Feel Master Fuel System $2650, Scan ToolA Annual Maint $1195,  14,000) -36.36% Shop Radios $130 Misc Repairs Shop Equip $3000 0 0.00% Maint fors shop truck 0 nla 0 0.00% 0 0.00% Office Supplies Printeri 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 0.00% Technical manualsf fore equip &feetr mgtr membership fees 0.00% E-Learing Course Annual Fee $498 (8,700) -11.20% 0 nla nla (5,500) -100.00% 0 na (5,500) -100.00% (1,788) -0.60%  238 1,400 20 1,500 65 175  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  275 277 380 315 (105) 210 315 0 0 0 600 0 1,000 498 0 0 54,287 0 7,325 12,984 0 5,500 5,500 5,500 0 0 0 0 7,325 67,271 5,500 5,500 5,500  600 664 1,000  Total Operating Expenditures  40,671 51,948 43,469 77,670 45,281 60,752 68,970  Total Capital Outlay TOTAL MAINTENANCE SHOP  228,782 316,849 265,006 296,933 198,723 266,862 295,145  -21-    City of Callaway General Fund- -FY 2025 Budget  FINAL Budget 2025 9/19/2024  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  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 ofAnnualL 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 Cleaning8 &Laundry Leisure 01-572-303-41 Other Contractual Service Leisure 01-572-304-00 Travel &F Per Diem Leisure 01-572-304-10 CommuntesbosTesphone Leisure 01-572-304-20 ransportaion/Posiage 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 Printing& 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 &E Equip Leisure 01-572-305-20 Operating Supplies Leisure 01-572-305-21 Fuel8 & Lubricants Leisure 01-572-305-22 Uniforms  Description  340,500 472,814 544,396 684,690 447,165 596,220 804,580 21,031 32,910 35,794 39,000 29,132 38,842 39,000  119,890 17.51% Employee Wages 16F FTES with1 New8 &1 Splity with General Gov. 0 0.00% Leisure Services Director, Foreman, Conference 0 0.009 Cover Staffing andy weekends 610 8.19% Annual Bonus 0 0.00% U 0.00% 4,584 10.10% Employer Portion ofF Payroll Tax 1,067 10.07% Employer Portion of Payroll Tax 16,708 17.20% FRS Contribution 84,716 88.399 Employee Health Ins. Contribution (2,400) -50.00% Only ifproof of Coverage $100 perr month 3,977 13.71% WCI Insuance basedo on Wages n'a Not Budgeted covered byt transfer. 229,151 22.54% 500 12.50%  675 875 798 1,050 596 5,320 7,450 5,668 5,668 8,060 2,647 1,611 0 1,200 699 731 0 518 550  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 1,363 1,813 2,500 1,219 1,219 2,500 5,34 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  Leisure  Total Personnel  Turf Tank Sprayer $11500, Event Security, Radios, Weather Alertingetc 0.00% (Parker Median 2023) Parkz Zapl Monitoring 0 0.00% Conference and Training 1,700 15.04% Telephone Serivces $1,100 perr month 0 0.00% (17,000) -14.17% Electric, Water, Sewer & Gas+ Increasef for Gore Park/reducedf for well. Copier Leases, Equipment Rentals 0.00% nla  100 15 150 2,022 4,040  150  181 4,500 1,925 2,566 4,500  Repair andN Maintenance toalll Leisure Services Buildings, electrical plumbing, appliances, restr rooms, signs, paint, turfo chemicals and fertilizers, playground repairs, mulch, soil, fences, Deep Tine Aerification R&Mf fora alle equipment, mowers, tractors, sandp pro, man-if, 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 35,000 651 5,892 10,000 5,167 6,889 10,000  (5,000) -3.57% etc... 0.00% etc... 0 0.00% Repair andr maintenance fort trucks. 0 n/a 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 System etc. 0 0.00% Office supplies for Leisure Services and Conference Center. Misc Supplies: micraphones, edgers, weedeaters, hedge trimmers, chain 4,000 12.90% saws, handt tools, temp. fences, soccer nets, baseball bases & pitching 0 0.00% For7 trucks and alll Leisure Services equipment. 150 5.77% Steel toed work boots, reflective vests & shirts. Sports Turf Manager Certification, FRPA&I NRPAI Membership, Playground Safety Certification, DACS Lawn8 & Ornamental Licenses, Aquatic License, Green Industry Best Management Practices 0.00% Certification and Maintenance of Traffic Certification etc...  1,320 0 0 0 0 0 79 200  200  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  0 0.009 0 nla  0 0 0 0  Leisure 01-572-305-40 Books, Publications, &Dues    City of Callaway General Fund -FY 2025 Budget  FINAL Budget 2025 9/19/2024  FY2021 FY2022 FY:2023 FY:2024 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  Number  Description  Maintenance of Traffic Certification, Best Management Practices Cert., TurfN Manager Certification, Crowd Manager Cert, Playground Safety 0.00% Inspector Cert, Pest Control Operator License etc..  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  953 1,500  Total Operating Expenditures  (10,650) -2.41% 300,000  34,573  300,000  nla Community Center  16,633 35,047 279,500 181,745 87,782 119,782 65,550 (116,195) -63.93% Deep Well Gore Park, Fencing Enterance  Lawn Comb, Workman MD, ZI Master Pro 60", Utility Trailer, Toro Grand  153,610 248,350 95,764 124,050 116,541 124,050 69,359  (54,691) -44.09% Stand 40" nla 65,268 nla Utility Truck forl Irrigation  8,347 0 0 52,206 0 0 0  65,268  Total Capital Outlay TOTAL LEISURE SERVICES  230,796 283,397 409,837 305,795 204,322 243,832 500,177 (105,618) 63.57% 992,161 1,249,004 1,586,215 1,764,806 1,184,038 1,532,824 2,177,689 112,883 23.40%    City of Callaway General Fund- -FY 2025 Budget  FINAL Budget 2025 9/19/2024  FY2021 FY2022 FY2023 FY2024 FY2024A Actuais FY2024 FY2025 Incr (Decr)from %Budget Audited Audited Audited Budget Jun-24 Projected Budget FY2024 Incr/(Decr) 2025 Notes  Actual Actual Actual Amended Thru  Number EMERGENCY & DISASTERI RELIEF Storm 01-525-303-10 Prof Svcs- Ttech Admin Storm 01-525-303-11 Legal Fees Storm 101-525-303-41 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 &F Per Diem Storm 01-525-304-30 Utilities Storm 01-525-304-60 R&MI Buildings & Grounds Storm 01-525-304-61 R&MI Machinerys & 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 IT Equipment Storm 01-525-606-20 Buildings Storm 01-525-606-30 Improvements OT Buildings Storm 01-525-606-40 Machinery & Equipment Storm 01-525-606-50 Drainage Project  Description  58,881 155,737 1,574 40,090 14,298 17,620 22,471  (17,620) -43.95% Admin Services- Tetra Tech Balance of contract @ 7/31/24  700 0 0 0 0 0 0 0 0 0 0 0 2,500 2,500 0 U 0 0 0 0 0 0 0 U 0 0 0  nla nla nla 0 n'a nla 0 nla nla nla nlal nla n/a nla nla nla  12,790 11,096 18,150 45,000 7,625 7,625  (45,000) -100.009 Closing outf for FY 2025- Chargedt to Code Enforcement  Total Operating Expense  74,871 169,332 19,724 85,090 21,923 25,245 22,471  (62,620)  0 0 10,980  0 315,707 29,505 29,505 245,290 391,665 87,620 87,620  (315,707) -100.00% Storm Mitigation WindF Retorfit- LS& Conf Completed: 2024 (391,665) -100.00% Storm Mitigation- Generators PW, CH, Conf (357,786) -79.27% Storm Mitigation- Erosion Berthe Bridge Drainage Pipe Balance  nla  31,696 5,032 1,325 451,360 377,071 410,265 93,574 42,676 5,032 246,615 1,158,732 494,197 527,390 93,574 (1,065,158) 117,547 174,365 266,339 1,243,822 516,119 552,635 116,045 (1,127,778)  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&M Vehiçles Storm 01-526-305-10 Office ands Small Equip Storm 01-526-305-25 ITE Equipment Storm 01-526-606-70 Capital- Vehicle  0 0 0 0 0 0 0 0 0 0  0 nla 0 nla 0 nla 0 nla nla nla 0.00%  Total Insurance  0  -24-    City of Callaway General Fund- -FY 2025 Budget  FINAL Budget 2025 9/19/2024  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  Number NON-DEPARIMENTAL 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 IncrtoF Park Reserves Overhead 01-584-909-10 Budgetedi Incrto Reserves (UR) TOTAL NON-DEPARIMENTAL TOTAL EXPENDITURES (all departments) REVENUES OVER (UNDER)E EXPENDITURES  Description  (693.922) (781,734) (773,568) (861,606) (646200) (75,40) (862,966)  (1,360) 0.169 nia nla (83,398) -10.11% BoatR Race Round About- ImpactFees n/a nla nla 0 nla nla  72,328 193,403 0 0 2,406,303 825,000 0j 0 0 0 0  40,475 741,602  0 0 0 0  (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 9,468,378 13,762,609 1,581,918 -4.26%  5,807,594 7,667,943 (583,785)  0 257,165 555,710  0 (2,194,648)  n/a    City of Callaway CRA Fund FY2025 Budget  FINAL Budget 2025 9/19/2024  0  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)f from %Change Jun-24 Projected Budget FY2024 Budget from 2024 Budget 2025N Notes  Number REVENUESISOURCES 11-310-311-10 Taxi Incremental Revenue City 11-330-338-10 Tax 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 REVENUESISOURCES EXPENDITURES/USES 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 OT 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 EXPENDITURESIUSES 11-584-909-10 Budgeted Increase in Reserves REVENUES OVER (UNDER) EXPENDITURES  Description  281,549 281,549 281,549 376,692 95,143 33.799/Per Bay County Property Appraiser's certification, 453,953 600,979 600,979 776,300 322,347 71.019/(144,188,1 142X. 0056673)x959 County rate (3p parts)  (144,1 .188,1 142X. 00275)x95% Per Bay County Property Appralserscertication., nla nlaPending Grant 50/50r match on Spilway 0 n/a  1,412,719 1,412,719  194,254  618,997 618,997 218.65% Cover CostofProjects  54,221 238,097 487,256  929,756 882,528 882,528 3,184,707 2,449,205 242.53%  n/a 500 0 0.00% 6,200 100 1.64%/Audit Required! based on Revenue Received 0 nla 0 nla nla 3,750 2,200 2,200 250 (3,500) -93.33% 0 na 1,000 670 670 1,000 0 0.00%FRA membershipldues- Mandatory for CRA 0 nla 5,000 5,000 0 0.00%Façade Improvement Grant 7,500 7,500 0 0.009Residential Grants $2,500 Façade & $5,000 Demo 16,500 20,000 3,500 21.219Demoition Grant 237,968 24,429 44,642 91,450 (146,518) -61.5796_Fencing Cemetary, Veteran's Park andDogP Park 25,000 25,000 26,000 300,000 300,000  175  500 6,100 6,100 6,100  6,000 1,800  78  420 670 670  19,450  84,517 11,799  nlaLandP Purchase- -Biltanyy Woods (26,000) -100.00% Completedin2 2024 0.009Cemetary! Drainange  20,213  14,628  325,438 14,512 97,631 2,727,807 2,402,369 738.20% Berthe Spillway Engineering8 & Construction  20,123 85,187 34,897  929,756 47,911 171,457 3,184,707 2,254,951 242.53%  0 n/a 0$ 194,254  $ 34,098 $ 152,910 $ 452,359s  $ 834,617$ 711,072 $  -26-    City of Callaway  FINAL Budget 2025 9/19/2024  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 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- FAI Drainage 31-330-334-34 Berthe Ave Spilway Bridge 80/20 FEMA 31-380-381-10 Transfers from General Fund 31-380-381-20 Transfers from Water Fund 31-380-381-25 Transfersf 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 FLI DOR Office of Tax Research-  1,038 27,844 271,610 187,945 237,337 316,449 268,981  81,036 43.1%  5,500,200 2,650,000  5,470,200 2,650,000 275,000 2,553,262 421,811 2,466,203 2,000,000  (30,000) -0.5%/CDBG Grant- Sandy Creek Water & Sewer 0.0%/CDBG Grant- Hugh Thomas Spine Road nla South Tyndall Parkway! Median- Grant nla 0.09/Construction' portion nlCompleted nlaConstruction portion (64,904) -2.6%Lift Station Rehab Grant- CDBG 0.09'S1r mil Cherry Street &$1M Mil Big Oak/Boatrace nla nla nla  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  1,680,000 367,735 367,735 1,312,265  (367,735) -21.9%FEMA! Berthe Bridge Replacement (83,398) -10.1%Boat Race Round About- ImpactF Fees  72,328 6,012,886 2,406,303 825,000  40,475 741,602  25,023 7,927 12,009,554  4,093,852 (7,915,702) -65.9%From Infrastructure Funding Balance  2,453,326 8,561,468 5,067,061 31,929,066 1,810,868 3,455,998 26,334,613 (5,594,453) -17.5%  -27-    City of Callaway  FINAL Budget 2025 9/19/2024  Capital Improvement Program (CIP) Fund-FY 2025 Budget  (0)  FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY 2025 Actual Actual Actual Amended Thru (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget  Incr (Decr)f from %Budget FY2024 Incr (Decr)  Number EXPENDITURESIUSES 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 StD Drainage- 31-541-606-80 Road Paving Sub Total Infrastructure Other Projects  Description  2024 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 Rehal 31-541-606-62 CDBG Spine Rd- Hugh Thomas Paving 31-541-303-32 NRCS Grant- FAI 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- Bob Little Rd 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% Completedirn in 2024 (548,511) -100.0% Completedin2 2024 26,445 11.89UpdatedCost (354,079) 10.04/Compleledin: 2024 275,000  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  nlaSouth Tyndall ParkwayN Median- Grant nla na  501,232  -28-    City of Callaway  FINAL Budget 2025 9/19/2024  Capital Improvement Program (CIP) Fund-FY 2025 Budget  (0)  FY2021 FY2022 FY2023 FY2024 FY2024A Actuals FY2024 FY 2025 Actual Actual Actual Amended Thru  Incr (Decr)from %Budget  Number  Description  (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget FY2024 Incr (Decr)  2024 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. to Berthe Sidewalk 31-541-606-88 FDOT- -Hickory Street Sidewalk 31-541-606-89 FDOT Berthe Sidewalk Forsythet 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- City 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 31-580-9 909-42 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) -0.5%/Const. $2,073,200&CEIS $480,062 n'aCompleted: 2023 nla  2,300,000 119,866 119,866 1,180,134 (1,119,866) -48.7%/Big Oak/ /Boat Race  7,200 52,549 750,000 40,475 40,475 590,802 (159,198) -21.2%/New Round About- Boat Racel ImpactF Fees Cont & CEI  Lake DR. 2026 Design 173,000 (Construction 1,152,220& 0.0% CEI$126,8001 in 2028) nla  65,000 101,000 0 104,143 3,045 41,995  65,000 64,000 421,811  1,550  (37,000) -36.69Design (Construction $413,720 &CEI$91,018 funded 2027) 416,414 7715.79/Const. $3457478.CE1S76,064 nlai (104,143) -100.09Fencing: sb Completedin2 2024. (856,976) -100.0%Gore Park Grounds Completedi in2 2024 (386,319) -100.0%Gore Park Buildings sb Completedi in 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  nla nlal nla nlaCompleted: 2023 nlaCompleted: 2023  504,904 386,319 265,728 329,376  88,046 8,573 122,872 201,194 70,530 556,692  0 0 0  264,426 27,855 1,061,402 2,354,216 1,196,511 1,375,253 978,963 (1,375,253) -58.4%E Balancei from FY 2024 1,112,251 2,427,724 7,364,926 22,033,970 2,821,823 3,108,763 16,478,436 (5,555,534) -25.2% 1,346,246 3,367,493 9,268,517 31,929,066 2,945,629 3,243,396 26,334,613 (5,594,453) -17.5%  29,816 16,313 728,432 1,077,264 5,177,662 (4,929,889)  nla (0) -100.0%  (1,134,761)! 212,602  (0)  -29-    City of Callaway Water Fund- -FY 2025 Budget  FINAL Budget 2025 9/19/2024  (0) FY2025  FY2024 FY2024 Actual FY2024  FY2021 FY2022 FY2023 Amended Thru  Incr (Decr)from %Budget  Number REVENUESISOURCES 41-320-324-21 Impact Fees Water Res 41-320-324-22 Impact Fees Water Comm 41-320-325-05 Special Capital Ext Fees 41-330-334-10 State Grants- Storms &Floods 41-340-343-30 Water Charges 41-340-343-31 Collection of Bad Debt 41-340-343-32 Account Fees 41-340-343-33 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 41-360-361-20 Interest- ImpactF 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 41-380-389-10 Use ofF Retained Earnings- UR 41-380-389-20 Use ofF Retained Earnings RES TOTAL REVENUES /SOURCES EXPENSES/USES 41-533-101-20 Regular Salaries 41-533-101-35 Cell Phone Allowance 41-533-101-40 Overtime 41-533-101-50 Special Pay 41-533-101-60 Sale ofLeave 41-533-101-65 Annual Leave Payout 41-533-102-10 FICA Taxes 41-533-102-11 Medicare Taxes 41-533-102-20 Retirement Contrib 41-533-102-26 Other Post Employment Benefits 41-533-102-30 Groupl Insurance 41-533-102-31 Health Ins Supplement 41-533-102-40 Worker's Compensation Pension Expenses GASB68)  Description  (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes  292,907 189,316 64,371 100,000 89,764 119,685 115,000  15,000 15.0% (5,000) -33.3% 1,000 25.0% n/a 128,414 nla nla 15,111 4,160 35,854 nla (50) -100.0% 13,000 12.1% 12,000 27.9% nla nlaj (437) -100.0% 0.0% Bonds (453,761) -100.0% 200,000 nla Chlorine Booster Station (36,225) -0.8% 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 n'a (500) -100.0% 343 74 308 31,867 436 30,523  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 77,327 191,086 201,178 164,340 169,459 152,460 203,280 205,313 318 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 on Historical Data plus 2% consumption increase 13.2% 15%L Late Fees Based onk Historical data 5.7% $50 Past Dues fees- Based on Historical data (1,516) -11.7% Water Tap Fee Based onH Historical data 21.2% Meter Sets & Conveniece Feesf for CCF Payments  515  10  1,220  6,030 14,810 12,515 13,002  8,529 11,372 11,486 (79) (79) 50 10 13  (205) (0) (260) 90 40 17 15,500  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  200,000  3,458,308 3,629,009 3,996,237 4,387,084 3,109,612 4,092,814 4,350,859 270,075 287,336 342,244 420,506 280,493 382,990 422,541 21,089 24,252 43,598 50,500 31,397 41,863 46,500  1,110 531 336 4,037 4,090 4,580 5,429  985 1,010 2,466 312 500 6,780 4,406  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 Payroll Tax 1.1% Employer Portion ofPayroll Tax 0.5% FRS Contribution nla GASB 68 Audit Entry 58.4% Employee! Health Ins. Contribution 0.0% Onlyifproof of Coverage $100 perr month 2.1% WCI Insuance based on Wages nla GASB 68A Audit Entry 4.6%  5,875 6,854  1,620 1,720 1,120 (22,646) 4,615 97,451  2,400 1,315 1,753 2,400  TotalF Personnel 383,390 421,399 627,135 656,915 435,725 597,966 687,438  -30-    City of Callaway Water Fund-FY 2025 Budget  FINAL Budget 2025 9/19/2024  (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 Cleaning8 & Laundry  Description  (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget FY2024 Incr (Decr) 2025 Notes  nla 600 18.8% Uniform Cleaning and 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, Hep B $500, Water Samples $5400 Other Testing and Samples, Security $1200, Radios $750, UCMR-51 6.9% Costtop purchase Water from Bay Co. 391 Increase 0.0% Based on Historical Data 0.0% Based ont Historical Data nla 0.0% Training/Conferences 0.0% Phones & Internet 0.0% Postage  41-533-303-41 Other Contractual Services 41-533-303-43 Costof 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 41-533-3 304-10 CommunkalonsTephone 41-533-304-20 TransporiationPostage 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 R8MMachinery8E Equipment 41-533-304-62 R&MY 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 41-533-3 305-20 Operating Supplies 41-533-305-21 Fuel8 &L 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  Testing  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  5,099 1,879 14,482 11,278 6,955 36 253 2,424 1,770 4,654 2,011 2,049 1,222 17,430 19,379 16,606 27,132  1,558 3,000 1,750 2,333 3,000 7,500 7,500 7,500 1,000 406 541 1,000 5,500 3,691 4,922 5,500 2,500 831 1,108 2,500 9,238 16,817 18,000 1,500 1,500 1,500  (9,132) -33.7% Water andE Electric- Based on currentr months  (1,500) -100.0% n/a 1,500 27.3% Repairsf forb buildings 0.0% Repairs for Water Equipment and Machinery (44,000) -52.4% AIIVehicle Repairs (10,000) -10.0% Regular Maintenance (5,500) -44.0% Various repairs- as needed (40 Grinder Pumps)  673 1,150 6,492 10,353 14,067 13,985 2,106  695  5,500 4,698 6,263 7,000 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  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 operatings supplies 18.7% City vehicles andr machinery 0.0% Safety Boots and Supervisor Uniform purchases 27.4% Pearl Water Meters/Transmitters New Const & Replacements  272 500 5,756 3,826 4,201 3,789 2,939 5,108  500  Trash $852, Locates $2390, Printer $809, Misc. $500 Directional  6,500 3,870 5,160 6,500 4,000 2,488 3,318 4,000  7,527 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  1,138 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% 8,500 566.79 Cost ofF 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-d    City of Callaway Water Fund FY 2025 Budget  FINAL Budget 2025 9/19/2024  (0) FY2025 382,500 400,000  FY2024 FY2024 Actual FY2024 382,500  FY2021 FY2022 FY2023 Amended Thru  Incr (Decr)from %Budget 17,500 (19,125)  Number 41-533-7 707-10 Principal Pmt 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 Transfert to General Fund 41-580-909-20 Transfert to CIPF Fund 41-580-909-50 Transfer tos Sewer Fund 41-584-909-10 Budgetedl Increase to Reserves TOTAL EXPENSES/USES 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% na 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  80,904 53,748 53,748 160,425 60,535 160,425 331,250  Peari 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 of2024  nla nla  Total Capital Outlay  731,329 603,038 702,928 331,250 (371,678) -54.7%  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 296,404 nla 313,025 42.9% (7,823) -0.8% (0) (28,402) n/a  25,023  296,404  Total Non-Operating 518,862 566,734 633,363 728,973 516,403 688,537 1,041,998  2,958,549 3,088,521 3,348,990 4,387,084 2,748,736 4,181,157 4,350,859  499,759 540,488 647,247  360,876 (88,343)  -32-    City of Callaway Sewer Fund FY 2025 Budget  FINAL Budget 2025 9/19/2024  FY2023 FY2024/ Actuals FY2024 FY2025  FY:2021 FY2022 FY2023 Amended Thru  Incr (Decr)f 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 ExtF Fees 42-330-334-10 State Grant- Storms & Floods 42-340-343-31 Collectiono ofB Bad Debt 42-340-343-32 Account Fees 42-340-343-34 Penalties 42-340-343-35 System Taps 42-340-343-36 Other Utity Income 42-340-343-50 Sewer /Wastewater Charges 42-360-361-10 Interest 42-360-361-20 Interest- ImpactF Fees 42-360-361-45 Interest- Sandy Creek Assmts 42-360-364-00 Disposition ofF Fixed/ Assets 42-360-369-00 Income/Lossi from Joint Venture 42-380-382-30 Transfersf from CIP 42-380-384-11 Amort- Premium 2015 Refunding 42-380-389-20 Use ofRestrictedF 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 of 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%  2024 Notes  39,857 2,765 1,629  18,025 20,000 2,993 2,500  10,000 (10,000)! -50.0% 897,000 897,000  3,843 3,843 2,500 493  0.0% n/aPending! 50/50 Grantf for Lifts Stations nla (3,138) -15.89_Account Fees 5,609 93.79Sewer 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 9.69/Past 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 18,974 18,974  804 10,915 266  1,615 1,615  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) -8.19Bonus (1,200) -100.% (1,000) -100.0% 305 1.2%Employer Portion ofF Payroll Tax 71 1.2%Employer Portion ofF Payroll Tax 290 0.5%FRS Contribution  1,660 1,635 771 791 531 56 4,372 3,012 3,432  1,710 1,710 1,595 5,000 3,006 3,340 1,046 1,200 1,000 4,677 5,834  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  3,680 4,907 5,905  57,075 55,766 62,228 58,101 37,325 49,767 106,375 48,274 83.19Employee Health Ins. Contribution  420 420 4,878 1,602 (18,873)  420 1,200  315  420 1,200  0.0%Only ifproof of Coverage $100 perr month 375 2.1%WC Insuance based on Wages nla n/aGASB 68 Audit Entry  5,972 11,991 17,802 10,974 14,632 18,177  3,847 88,582  Total Personnel 305,068 367,259 569,048 579,903 369,045 490,970 631,633 51,730 8.9%  33-    City of Callaway Sewer Fund- FY 2025 Budget  FINAL Budget 2025 9/19/2024  FY2023 FY2024 Actuals FY2024 FY2025  FY2021 FY2022 FY2023 Amended Thru  Incr (Decr)f from %E Budget  Number 42-535-303-10 Engineering Services 42-535-303-11 Legal Fees- City Attomey 42-535-303-40 Cleaning8 &Laundry 42-535-303-41 Other Contractual Services 42-535-303-43 Cost tof Treatment 42-535-30346 Uncollectible ARA Allowance 42-535-303-42 Other Contractual UB 42-535-304-00 Travel &Per Diem 42-535-304-10 Communcaionsletepnone 42-535-304-20 Transportalion/Posiage 42-535-304-30 Utilities 42-535-304-31 Utilities- Sandy Creek 42-535-304-40 Rentals & Leases 42-535-304-50 General & Liability! Insurance 42-535-304-60 R&MBuildings & Grounds 42-535-304-61 R&MN Machinery & Equipment 42-535-304-62 R&MV Vehicles 42-535-304-63 R&MCollection System 42-535- -304-64 R&MLitS Stations 42-535-304-65 R&MITE Equipment 42-535-304-66 R&MO Collection Sys-Sandy Cr 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 42-535-305-21 Fuel&L Lubricants 42-535-305-22 Uniforms 42-535-305-30 Road! Materials & Supplies 42-535-3 305-40 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)  2024N Notes  2,500 1,596 1,989 36,206 15,275 12,080  5,000 3,061 3,000 10,700 18,525 3,927 19,514 10,740  0 0 2,213 2,951 3,000 4,638 6,184 12,000  (5,000) -100.09/Misc- -notp project related nla 0.0%Uniform: Service  Cleaning $1500, Empty Vac" Truck $2500, (6,525) -35.29Radios $750, Hep Shots & temp labor Security $1200,  1,675,825 1,762,842 1,753,059 2,139,408 1,639,609 2,236,145 2,331,955 192,547 9.09/Costo ofs Sewer Treatmenti increased 9%f from County  12,143 10,740  0.0% nla 009Travellotraining 0.09/Phone services 0.09/Postage (8,000) -8.7% Power toLifts station 0.0% Power toLifts station (10,000) -100.0% n/a 0.09Repairs for buildings 0.0%Repairs for Sewer Equipment and Machinery 7,500 20.09/AII Vehicle Repairs  1,000 5,023 5,300 1,657 2,640 6,699 7,000 10,000 5,000  1,000  2,436 2,148 2,288 2,079 7,053 6,040  3,959 5,279 5,300 878 1,171 2,640 5,566 7,421 7,000  86,490 77,812 76,115 92,000 58,001 86,334 84,000  218 689 4,306  4,327 5,770 5,000  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% Various repairs -as needed  nla (9,000) -64.3% Various repairs as needed n/a 0.0% 0.0% 1,750 13.2% 0.0%Vehicles, Equipment andLiff Station Pumps 0.0% 9,000 900.09Cost ofF Road Repairs due to 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- FY 2025 Budget  FINAL Budget 2025 9/19/2024  FY2023 FY2024 Actuals FY2024 FY2025  FY2021 FY:2022 FY2023 Amended Thru  Incr (Decr)f from %Budget  Number 42-535-707-10 Principal Pmt on Debt 42-535-707-20 Interest Pmt on Debt 42-535-707-11 PrincipalF Pmt on! Debt- Sandy Creek 42-535-707-21 Interest Pmt on Debt-s 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 Utityl Infrastructure 42-535-606-61 Utily Infrastructure- Sandy Creek 42-535-6 606-70 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) -6.9%/2015 Bond Interest  2024 Notes  382,500  382,500 400,000  17,500 4.69/1/2F Principal paymentE Bonds $800,000  nla/Paidirn infullFY2021 nlaPaidinfullFY: 2022 0.0%Required Reportsf for Audit 0.0%/2015/ Advance Refunding Bonds (1,625) -0.2% nla nla nla nla nla nla  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  18,252  618,110  5,000 180,000 1,794,000 1,175,890 190.2%3- -Lifts Station Replacement/4.8 8,831)  ByPass Pump, Spare Liff Station Pump &$105,000 Sewer Model  418,740  23,460 153,300 (265,440) -63.4%Study- Balance of2024  110,746 110,746 nlaiUtility Truck with Crainl Lift Stations  Total Capital Outlay  1,036,850  5,000 221,712 2,058,046 1,021,196 98.5%  42-580-909-30 Transfer To General Fund 42-580-909-20 Transfer Tol 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 Budgeted Increaset to Reserves 42-584-909-20 Budgeted Increase toF Reserve (Rest)  nla nla nla 553 0.2%Overhead Shared Services 16,020 4.6%  7,927  0  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  44,962  80,475  nla 16,573 7.0%  TOTALNONDEPARTMENTAL 518,862 566,734 589,592 744,225 494,128 658,838 796,311  TOTAL EXPENSESIUSES  3,612,300 3,750,394 4,060,716 5,674,985 2,964,296 4,629,625 6,935,644 1,225,146 22.2%  REVENUES OVER (UNDER)E EXPENSES  1,569,412 1,824,245 2,400,438  1,425,671 1,165,170  0 35,513 nla  -35-    City of Callaway  FINAL Budget 2025 9/19/2024  Solid Waste Collection FY2025 Budget  FY2024 FY2024/ Actuals FY2024 FY2025  FY2021 FY2022 FY2023 Amended Thru  Incr (Decr)f from %Budget  Number REVENUESISOURCES 43-330-334-10 Storm Grants Storms &F Floods 43-340-343-31 Collection ofBad Debt 43-340-343-34 Penalties 43-340-343-36 Other Utilily Income 43-340-343-40 Solid Waste Service Fees 43-360-3 -361-10 Interest 43-360-364-00 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 TOTALI REVENUESI /SOURCES EXPENSES/USES 43-534-101-20 Regular Salaries 43-534-10135 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 Group 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  (Audited) (Audited) (Audited) Budget Jun-24 Projected Budget FY2024 Incr (Decr)  2025 Notes  nla nla 6,581 31.3% nla (57,478) -5.29/Ratei increased in 2024 12,800 33.4%/Based on history nla 500 33.3% n/a  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  nla/Additional funds duet to purchase ofr new 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 andy wages 4FTES 0.0/Supervisor 0.0% 520 35.49/Bonus nla 290 2.7%Employer Portion of Payroll Tax 69 2.7%/Employer Portion ofPayroll Tax 487 1.99/FRS Contribution n/aGASB 68A AuditE Entry (23,972) -45.19/Employeel Health Ins. Contribution (1,200) -50.09/Onlyifp proof of Coverage $100p perr month 304 3.5%'WCI Insuance based onV Wages nla (2,500) -100.09GASB 68 AuditE Entry (21,322) -7.5% 1,131 54.4%Uniform Cleaning and Rental (53,700) -30.1% cuyrdsp peryr. @$9.00pery 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 1,200 2,400 4,673 4,915 1,650  5,016 8,656  27,063 2,307 (17,647) 2,500  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  nlal  -36-    City of Callaway  FINAL Budget 2025 9/19/2024  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 Travel8 & Per Diem 43-534-304-10 CommuntaionsTleplone 43-534-304-20 Transpotation/Posiage 43-534-304-50 General & Liabilityl Insurance 43-534-304-60 R&MB Buildings & Grounds 43-534-304-61 R&MN Machinery &E Equipment 43-534-304-62 R&MV Vehicles 43-534-304-65 R&MITE Equipment 43-534-304-70 Printing&B 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 Fuel8 &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 toF Reserves 43-584-909-10 Budgeted Increase to Reserves TOTAL EXPENSES/ /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% 0.0% 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  0.0%/Steets Sweeper, Trucks and Excavator track. (11,300) -24.49Equipment Maintenance nla nla 0.0% 0.09Share of offices supplies 0.0%/Small tools ands supplies (safety apparel) 5,000 14.39/Fuel Costs 0.0%/Safety Boots and Uniform 0.0% 0.0% (1,464) -2.1% (95,333) -17.8% nla nla nla nlaClaw Truck Deleted n/a 212 0.2%Overhead Shared Services 285,368 nla nla 285,580 23.4% 168,925 -3.3% 0 (206,523) nlal  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  (35,000) -18.99 Vegitation Haulinga and 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  109,536 123,408 117,900 131,321  98,487 131,316 131,528  285,368  206,518  Total Non-Operating 109,536 123,408 117,900 337,839  98,487 131,316 416,896 425,313 731,985 1,118,967 423,142 393,530  577,335 654,240 605,574 1,156,565 180,086 126,771 243,036  -37-    City of Callaway FY 2025 Personnel Budget Detail Home Dept EmployeeName Position Title Estimated Change Cityo Commission TotalCityo Commission City Manager TotalCityManager Finance TotalFinance Utility Billing Billing CodeE Enforcement TotalCodeE Enforcement City Clerk TotalCityClerk General Government. Total General Government Human TotalHuman Resources Fire Department 156 Estimated shift overtime Public Works- Street/ Planning Works. -Street Maintenance TotalMaintenance Leisure Serviçes  FINAL Budget 2025 Estimated Health Worker's  Proposed  Yearsof 10//2024  Current Salary! FireShift Salaries/ Tmg Soc'Sec Medicare  mpTyF PayGrade Increase DateHired Service RegHours Rate Wages Overtime Wages Amt 6.2% 1.45% Retirement Contr Comp TotalEmployee  50,000 159,545 218,294 300,735 156,491 98,521 101,591. 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 5,049 456,673 161,761 10,046 2,345 22,889 32,071 3,235 232,581 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 1,929,576  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  General Fund Totals:    City ofCallaway FY2 2025 Personnel Budget Detail Home Dept EmployeeName Position Tile Estimated Change Water TotalV Water Sewer TotalSewer SolidWaste TotalSolidWaste  FINAL Budget 2025 Estimated Health  Proposed  DateLastPay  Yearsof 10/1/2024  Current Salaryl Fire-Shift Salaries/ Tmg SocSec Medicare  mpTyF PayGrade Increase DateHired Service RegHours Rate Wages Overtime Wages Amt 6.2% 1.45% Retirement Contr  TotalEmployee  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 2,845 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  EnterpriseF Funds Total CitywideF FundedT Totals:  526.4    City of Callaway Actual/ Anticipated Reserves FY 2025  FINAL Budget 2025 9/19/2024  Governmental Funds General Fund Beginning Fund Balance Net Change inF Fund Balance Fund Balance aty Year-End Restricted Un-restricted Fund Balance aty Year-End Community Redevelopment Fund Beginning Fund Balance Net Change inF Fund Balance Fund Balance atYear-End Restricted Un-restricted Fund Balance at) Year-E End Capital Projects Fund Beginning Fund Balance Net Change inF Fund Balance Fund Balance at) Year-End Restricted Un-restricted Fund Balance at) Year-End Total Governmental Funds Beginning Fund Balance Net Change in Fund Balance Fund Balance at) Year-End Restricted Un-restricted Fund Balance at) Year-End Un-Restricted Percent of Expenditures excluding  FY2020 FY2021 FY2022 FY2023 FY2024F Projected FY2025 Budget 2,601,772 $ 2,321,286 $ 8,128,880 $ 10,226,539 $ 9,642,754 10,198,465 (280,485) 5,807,594 2,097,659 (583,785) 2,321,286 8,128,880 10,226,539 9,642,754 10,198,465 9,849,427 1,607,053 5,585,906 6,897,098 7,029,817 714,233 2,542,974 3,329,441 2,612,937 2,321,286 8,128,880 10,226,539 9,642,754 10,198,465  555,710  (349,038)  6,386,932 5,970,830 3,811,533  3,878,597 9,849,427  165,439  163,076 197,174 350,084 (2,363) 34,098 152,910 452,359 163,076 197,174 350,084 802,444 163,076 197,174 350,084 802,444 1,513,515 163,076 197,174 350,084 802,444 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  802,444 711,072 1,513,515  1,513,515 (618,997) 894,518 894,518 894,518  1,513,515  9,777,065 9,989,667 212,602 (4,093,852) 9,989,667 5,895,815 9,989,667 5,895,815 9,989,667 5,895,815  5,575,116 6,006,502 12,925,458 20,353,689 20,222,263 21,701,647 431,386 6,918,956 7,428,231 (5,061,315) 1,479,384 (5,061,887) 6,006,502 12,925,458 20,353,689 15,292,374 21,701,647 16,639,760 5,292,269 10,382,484 17,024,248 12,679,437 17,890,115 12,761,163 6,006,502 12,925,458 20,353,689 15,292,374 21,701,647 16,639,760  714,233 2,542,974 3,329,441 2,612,937  3,811,533 40%  3,878,597  8%  41%  23%    City of Callaway Actuall I Anticipated Reserves FY2025 Enterprise Funds Water and Sewer Fund Beginning Net Position Beginning Balance Restatement Net Changei inF Fund Balance Add back debt principal Add back capital purchases Subtract depreciation estimate Net Position at Year-End Net Investment in Capital Assets Restricted Un-restricted Net Position at) Year-End Solid Wastel Fund Beginning Net Position Beginning Balance Restatement Net Change 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 inF Fund Balance Net Position at) Year-End Net Investment in Capital Assets Restricted Investedi in Joint Venture Un-restricted Net Position at) Year-End -Restricted Percento of Expenditures excluding  FINAL Budget 2025 9/19/2024  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  1,076,827 376,879 765,000 800,000 924,640 2,389,296 (961,622) (965,500)  26,719,571 28,788,741 31,153,472 33,553,913 32,958,317 35,558,992 5,662,445 5,957,894 6,724,501 4,434,219 5,625,463 4,545,091 5,105,961 5,033,138 4,814,460 4,790,360 5,252,860 16,512,034 17,724,885 19,395,833 24,952,181 22,542,493 22,216,872 26,719,570 28,788,740 31,153,472 34,200,860 32,958,316 35,558,991  8,089,259  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  1,363,784 393,530 (68,964) 1,757,314 2,042,682 267,530 1,489,784 1,707,652  1,757,314 285,368 (67,500) 335,030  22,176  1,056,928 1,237,014 1,363,784 1,606,819 1,757,314 2,042,682 24,480,455 27,776,499 30,025,754 32,517,255 32,517,255 34,715,631 3,296,044 2,249,255 2,491,501 2,643,476 1,470,358 27,776,499 30,025,754 32,517,255 35,160,732 33,987,613 35,377,878 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  662,247  5,892,993 8,424,289 4,790,360 5,252,860 8,558,239  8,558,239  9,433,256 10,534,947 11,854,578 17,723,732 15,474,039 15,366,286 27,776,498 30,025,754 32,517,256 35,807,679 34,715,630 37,601,674    City of Callaway General Fund Summary FY2025 Budget  9/19/2024 FINAL Budget 2025  FY2 2024A Actuals FY2024  Incr (Decr)f from  FY2021 Actuals FY 2022 Actuals FY 2023 Actuals FY2024 Budget thu. June 2024 Projected FY2 2025 Budget FY24 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 37,152 95,040 66,709 51,500 35,074 55,200 51,500 2,391 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 FEMAI Reimburesment Charges for Services Judgement, Fines &Forfeitures Interest Income Rents and Royalties Sale ofF Fixed/ Assets Contributions & Donations Miscellaneous Revenue Other Sources Use of 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 toReserves Total Expenditures /Uses Sources over /(under) Uses  3,302 (593,927)  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 1,090,640 1,050,165  12,564,921 16,001,306 10,844,952 14,375,339 7,376,222 10,024,089 13,762,609 330,028 54,277 $ 53,115 $ 55,297 $ 56,525 $ 42,297 $ 56,396 $ 56,550 49,561 48,269 52,206 67,500 42,082 56,110 58,500 (9,000) 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 96,311 146,375 156,148 169,905 153,061 85,744 120,464 158,688 283,079 299,531 352,081 409,358 265,555 357,432 426,391 17,033 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 1,328,547 (97,504) 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 2,177,689 412,883 117,547 174,365 266,339 1,243,822 516,119 552,635 116,045 (1,127,778) (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 9,468,378 13,762,609 (612,730)  25 3,414 1,126 1,031 (1,214) 5,627 (4,800)  4,244  4,800 3,085 3,085  5,807,594 7,667,943 (583,785)  257,165 555,710  0 (282,701)    City of Callaway Water Fund Summary FY2025 Budget  9/19/2024 FINAL 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 Budgeted Increase to Reserves 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  18,974 200,000  (500) 200,000 417,472  3,458,308 3,629,009 3,996,237 4,387,084 3,109,612 4,092,814 4,350,859  383,390 873,832 818,184 364,282 518,862  421,399 627,135 656,915 435,725 597,966 687,438 919,674 1,012,500 1,104,576 727,827 1,145,936 1,180,314  30,523 75,738 (53,807) (1,625  834,531 346,184 566,734  747,203 469,107 233,330  349,606 415,300  328,788 696,184 232,414 696,184 694,559  731,329 728,973  603,038 702,928 331,250 (400,079  633,363  516,403  688,537 1,041,998 313,025  296,404 296,404  2,958,549 3,088,521 3,348,990 4,387,084 2,748,736 4,181,157 4,350,859  (36,225 (0) 453,697  499,759  540,488 647,247  360,876  (88,343)    City of Callaway Sewer Fund Summary FY 2025 Budget  9/19/2024 FINAL Budget 2025  FY2024 Actuals FY2024  Incr (Decr) from  FY2 2021 Actuals FY2022 Actuals FY2023 Actuals FY2024E Budget thu June 2024 Projected FY2025 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  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  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  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 80,475  51,730 192,547 (55,275) (1,625) (28,389) 80,475  1,675,825 1,762,842 1,753,059 2,139,408 1,639,609 2,236,145 2,331,955  221,712 2,058,046 1,021,196  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 FY2 2025 Budget  9/19/2024 FINAL Budget 2025  FY2024 Actuals FY2024  Incr (Decr) from  FY2021 Actuals FY2022 Actuals FY2023 Actuals FY2024 Budget 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  (21,322) (95,333)  277,646 296,093 301,487 535,714 178,274 393,089  440,381  109,536  123,408 117,900 131,321  98,487  131,316 131,528  207  206,518  285,368 285,368  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 # 4  CITY OF CALLAWAY BOARD OF COMMISSIONERS AGENDA ITEM SUMMARY  DATE: SEPTEMBER 10,2024  ITEM: RESOLUTION: No. 24-16-FY2024/25 FINAL AD VALOREM TAXI RATE  . - PLACED ON AGENDA BY: EDDIE COOK- CITY MANAGER PRESENTED By: FINANCE  2. AGENDA: PRESENTATION PUBLICI HEARING OLDI BUSINESS REGULAR  EDDIE COOK, CITY MANAGER & DAVID! SCHULTZ, DIRECTOR OF 3. ISTHISI ITEM BUDGETED (IF APPLICABLE): YES ONoD  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 final millage rate by Resolution or Ordinance. The attached Resolution recommends adoption of the Final 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 fiscal benefit. A TRIM notice is required pursuant to F.S Chapter 200 and 218 and the rules  of2.73801 mils.  promulgated therein.  ATTACHMENT(S):  RESOLUTIONNO.24-16  5. REQUESTED MOTION/ACTION: upon roll-call-vote.  Staff recommends adoption of the Final Ad Valorem Tax Rate of2 2.7500 mils via Resolution No. 24-16    RESOLUTION24-16  A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF CALLAWAY OF BAY COUNTY, FLORIDA, ADOPTING THE FINAL: LEVYING OF AD VALOREM TAXES FOR FISCAL YEAR 2024/25 ANDI PROVIDING FOR ANI 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" WHEREAS, the Final Millage rate is more than the Current Year Aggregate Rolled-back Rate of WHEREAS, the gross taxable value for operating purposes not exempt from taxation within Bay County has been certified by the Bay County Property Appraiser to the City of Callaway as NOW, THEREFORE, BE IT RESOLVED by the CITY OF CALLAWAY of Bay County,  governing body ofat taxing authority; and,  computed pursuant to Section 200.065(1), Florida Statutes; and,  2.7380; and, $924,237,975. Florida, that: 1.  Pursuant to Section 200.065, Florida Statutes, the City Commission for the City of 2. The final millage rate is more than the current year Aggregate Rolled-back rate of2.7380  Callaway sets the proposed final millage rate of2.7500.  by 0.0120 and is an 0.4383% INCREASE from the current year Aggregate Rolled-back: rate. 3. This resolution shall take effect immediately upon its adoption. PASSED AND. ADOPTED this 19th day of September 2024, at aj public hearing.  CITY OF CALLAWAY,FLORIDA  By:.  Pamnl Henderson, Mayor  ATTEST:  Ashley Robyck, City Clerk APPROVED. ASTOFORMANDIEGAL SUFFICIENCYI FOR THEC CITYOF CALLAWAYONLY:  VOTEC OFCOMMISSION: Ayers Davis Griggs Henderson Pelletier  By:  Kevin Obos, City Attorney    Agenda Item # 5  CITY OF CALLAWAY BOARD OF COMMISSIONERS AGENDA ITEM SUMMARY  DATE: SEPTEMBER 10,2024  ITEM: RESOLUTION. NO. 24-17-FY2024/25 FINAL BUDGET  1. PLACED ON AGENDA BY: EDDIE COOK- CITY MANAGER PRESENTED By: FINANCE  2. AGENDA: PRESENTATION PUBLICHEARING OLD) BUSINESS REGULAR  EDDIE COOK, CITY MANAGER & DAVID SCHULTZ, DIRECTOR OF 3. ISTHISI ITEM BUDGETED (IF APPLICABLE): YESNOD  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 Final budget by Resolution or Ordinance. The attached Resolution recommends adoption oft the Final budget for FY 2024/2025. The City Commission has home-rule authority (Art.VII (2) FL Constitution and $166.011 F.S.) to consider  matters of fiscal benefit.  ATTACHMENT(S):  RESOLUTION No. 24-17  5. REQUESTED MOTION/ACTION:  Staff recommends adoption oft the Final Budget via Resolution No. 24-17 upon roll-call-vote.    RESOLUTION#24-17  AI 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 19, 2024, held a public WHEREAS, the City of Callaway of Bay County, Florida, set forth the appropriations, revenues, and other sources estimates for the Budget for Fiscal Year 24-25 in the amount of $56,550,365 NOW, THEREFOR, BE IT RESOLVED by the City of Callaway of Bay County, Florida, that:  FOR AN EFFECTIVE DATE.  hearing as required by Florida Statute 200.065; and  SECTION 1: The Fiscal Year 2024-25 FINAL Budget be adopted.  GENERAL FUND  AMOUNT 4,645,321 1,157,474 325,000 5,650,737 262,602 51,500 496,700 80,736 1,900 862,966 349,038 741,602 14,625,576 56,550 251,630 158,688 447,380 96,311 58,500 95,907 426,391 3,309,122 2,656,718 2,409,351 1,328,547 295,145 2,177,689 116,045 741,602 (0) 14,625,576  Projected Revenues & 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 Legislative City Commission City Manager City Clerk Finance Human Resources Legal Counsel Information Technology Planning & Code Enforcement Elections General Govemment/Admnstaton Law Enforcement Fire Department Streets Fleet Maintenance Leisure Services Emergency Debris Removal Transfers Out- CIP Budgeted Increase to Reserves  Expenditure Appropriations  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 Projected Infrastructure Proceeds Projected Grant Proceeds Projected Transfers from General Fund Budgeted Use of Reserves Total Captial Projects Revenues, Transfers In, and Other Sources Expenditure Approprations - (Infrastructure) Expenditure Appropriations (Grant Projects) Total Capital Projects Fund Expenditures & Fund Balance  1,152,991 1,412,719 618,997 3,184,707 3,184,707 (0) 3,184,707 2,044,744 19,454,414 741,602 4,093,852 26,334,612 9,856,177 16,478,435 26,334,612 3,956,885 193,974 200,000 4,350,859 2,283,052 331,250 694,559 745,594 296,404 4,350,859 6,419,170 516,474 6,935,644 3,381,228 2,058,046 700,059 715,836 80,475 6,935,644  CAPITAL PROJECTS FUND  WATERFUND Estimated Revenues  Operating Revenues Interest & Other Earnings  Budgeted Use of Net Position - Restricted Funds Budgeted Use of Net 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  Total Water Fund Expenses, Transfers Out, & Ending Balance  SEWERF FUND Estimated Revenues  Operating Revenues Interest & Other Earnings Transfer from General Fund Budgeted Use of Net Position 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  Total Sewer Fund Revenues and Other Sources  Expense Appropriations    SOLID WASTE FUND Estimated Revenues  Operating Revenues Interest & Other Earnings Sales of Fixed Assets Budgeted Use of Net Position Operating Expenses Capital Purchases and Expansions Transfers Out Cost Allocation to General Fund Budgeted Increase to Reserves  1,065,894 51,073 2,000 1,118,967 702,071 131,528 285,368 1,118,967  Total Solid Waste Fund Revenues and Other Sources  Expense Appropriations  Total Solid Waste Fund Expenses and Transfers Out  CITY-WIDE SUMMARY  PROJECTED EXPENDITURE BUDGET FOR FY 2025- - BYI FUND  GENERAL FUND CRAF FUND CAPITAL PROJECTS FUND WATER FUND SEWER FUND SOLID WASTE FUND  14,625,576 3,184,707 26,334,612 4,350,859 6,935,644 1,118,967 56,550,365  Total City-Wide Budget Summary  SECTION 2. TRANSFERS: Any sum, or sums, appropriated within the various departments and funds oft the City of Callaway, if not required for suchj purpose, may be applied toi the expense oft the) Department to which SECTION3.1 BUDGETEXPENDITURES: Under no circumstances may al Departmental Appropriation be over-expended without the consent and approval of the City Commission. Consent and approval of the City Commission may be given during duly called and constituted session of said Commission, identifying said budget 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 of the City for the Fiscal Year beginning October 1, 2024, and  said: sums are appropriated, or the fund from which it was appropriated.  amendments or adjustments.  ending September 30, 2025.  SECTION 5: EFFECTIVE DATE: This Resolution shall become effective immediately upon the latter PASSED AND. ADOPTED this 19th day of September 2024, by the CALLAWAY CITY COMMISSION  ofi its adoption or 12:01 A.M., October 1,2 2024.  meeting ini regular session.    CITY OF CALLAWAY, FLORIDA  By:  Pamn Henderson, Mayor VOTE OF COMMISSION:  Attest:  Ashley Robyck, City Clerk  Ayers Davis Griggs Henderson Pelletier  APPROVEDASTOI FORM ANDI LEGALITY FOR THE CITYOF CALLAWAY ONLY:  City Attorney