GENERAL FUND 2025 BUDGET  Income 300.000 Taxes  301.100 - Real Estate Taxes - Current 301.200 - Real EstateTaxes Prior 301.300 Real Estate Taxes Delinquent Total 300.000 - TAXES  643,000.00 0.00 20,000.00 663,000.00 7,000.00 5,000.00 7,500.00 4,000.00 51,000.00 550,000.00 2,600.00 80,000.00 51,000.00 70,000.00 828,100.00 2,000.00 2,500.00 500.00 2,000.00 3,700.00 70,000.00 80,700.00 10,000.00 5,000.00 12,000.00 3,000.00 100.00 30,100.00 1,150.00 21,000.00 22,150.00  310.000 - LOCAL TAX ENABLING ACT 511  305.100 Borough Occupation Tax 305.101 . Borough Occ Tax Delq. 310.010 - Borough Per Capita Tax 310.011 - Borough Per Capita Delq. 310.100 - Real Estate Transfer Tax 310.210 - Earned Income Tax-Currrent 310.230 - Earned Income Tax-Delinquent 310.360 - Business Privilege Tax 310.361 - Business Privilege Deliquient 310.410 - LST Tax Total 310.000 - LOCAL TAX ENABLING ACT 511  320.000 - LICENSES AND PERMIT  320.062 Special Events Permit 320.100 - Landlord Fee 320.200 - Overweight Truck Permit 321.610 - Transient Retailers 321.700 - Mechanical Devices 321.800 - Television Franchise Total 320.000 - LICENSES AND PERMIT 331.110 - Vehicle Code Violations 331.120 . Violations of Ordinances, Etc. 331.140 - Parking Violaion Fines 331.300 - Quality of Life Violations 332.100 - NSF Check Restitution Total 330.000 - FINES AND FORFEITS  330.000 - FINES AND FORFEITS  340.000 - INTEREST AND RENTS  341.100 - Interest Earnings 341.200 Rent-Buildings Total 340.000 INTEREST AND RENTS    350.000 STATE SHARED REV, ENT. & GRANTS  350.100 - N. Irwin Payment for Pol. Serv. 354.030 - Snow Removal Rt. 993 355.010 Property Taxes-Public Utility 355.012 Foreign Casualty Ins. Premium 355.040 - Alcoholic Beverage Tax 355.070 - Foreign Fire Insurance Premium 359.001 - Lieu of Taxes-lrwin Manor  34,395.00 1,804.71 1,400.00 57,000.00 2,250.00 18,000.00 1,500.00 116,349.71 2,000.00 3,300.00 5,000.00 1,000.00 1,500.00 1,200.00 19,000.00 800.00 13,000.00 500.00 3,000.00 2,000.00 0.00 27,000.00 32,000.00 0.00 1,440,000.00 200,000.00 623,315.20 99,270.51 14,200.00 2,488,085.71 10,000.00 15,000.00 5,000.00 1,000.00 31,000.00 4,259,485.42 4,259,485.42  Total 350.000 STATE SHARED REV, ENT. & GRANTS  360.000 - CHARGES FOR SERVICES  361.340 - Hearing Fees 361.560 - Sale of Lien Letters 362.009 Pol. Spe. Prog. Reimb. 362.010 - Reimb. TaskForce/Driving 362.100 - Special Police Services 362.110 - Sale of Accident Report/Copies 362.410 - Building Permits 362.411 Vacant Property 362.430 Dye Test/Lateral Certification 362.450 - Commercial Occupancy Permits 362.470 - Residential Occupancy Permit 362.471 - Rental Occupancy Permit 362.800 Wireless Communication Yrly Fee 363.210 . Parking Meters 363.220 - Monthly Parkers 364.110 - Sewer Tap-In Fee 364.120 - Sewage Charges 364.121  Deliquient Sewage Charges 364.300 - Garbage & Refuse Collection 364.301 - Deliquient Garbage 367.300 Playground Use Charges Total 360.000 - CHARGES FOR SERVICES 380.001 - General Miscellaneous 395.100 - Refund Prior Year Expenditures 395.200 - Reimbursement from Insurance 395.300 - Reimbursement Workers Comp. Total 380.000 - MISCELLANEOUS  380.000 - MISCELLANEOUS  Total Income  Expense    400.000 FINANCEIPERSONNEL  400.112 Salary of Mayor 400.113 Salary of Council 400.115. Code Enforcement Offier 400.116.: Solicitor 400.121 - Salary of Manager 400.122 - Salary of Assistant Manager 400.143 - Extra Help-billing clerk 400.149 - Borough Portion Police Pension 400.150 - Boro Portion Non-Unfi Pension 400.151 - Employer Port. Healthcare Ded. 400.152 Dental insurance 400.153 - Emplyer Pymnt Lieu of healthca 400.154 - Short Term Disability 400.155- - Eyecare 400.156 - Hospitalization 400.158 - Life Insurance & Acc. Death 400.164 - State Aid Pensions Non-Unif 400.165 - State Aid Pensions Police 400.183 - Overtime 400.210 - Office Supplies-General 400.214 - Purchase Books, Subscriptions 400.215 - Safe Deposit Box 400.216 - Miscellaneous 400.310  Appraisal Service 400.311 - Auditing Services 400.316 - Magistrate & Constable Fee 400.317 - Ordinance Codification Services 400.321 - Telephone 400.325 - Postage 400.341 ' Advertising and Printing 400.352 Public Officials Liability Ins 400.420 Association Dues 400.421 - Conference Expenses 400.501 JCP Expenditures 400.750 - Equipment Replacement Total 400.000 - FIMANCEIPERSONNEL 403.114 Commission-Real Estate Tax 403.213 Materials & Supplies 403.316 - Commission - LST 403.317 Commission - WageTax 403.318 Commission - Bus. Priv Tax  2,500.00 13,128.00 48,272.01 40,134.76 65,687.10 47,798.40 40,310.40 60,000.00 15,000.00 6,750.00 2,923.68 7,616.59 2,800.00 162.00 55,876.87 500.00 20,000.00 50,000.00 3,000.00 4,500.00 300.00 333.00 800.00 600.00 11,000.00 1,500.00 6,000.00 5,500.00 500.00 6,000.00 16,180.00 3,100.00 8,500.00 250.00 400.00 547,922.81 30,000.00 650.00 910.00 5,500.00 5,100.00  403.000 - TAX COLLECTION    403.325 Postage/EIT and LST Collection 403.353 - Tax Collector's & Manager's Bond Total 403.000 TAX COLLECTION  450.00 2,300.00 44,910.00 1,500.00 1,000.00 8,000.00 10,500.00 200.00 1,500.00 500.00 1,000.00 8,700.00 12,600.00 2,000.00 2,000.00 77,000.00 1,000.00 106,500.00 83,817.09 289,000.00 5,500.00 3,776.76 23,273.19 1,500.00 458.28 70,348.49 500.00 38,000.00 7,000.00 5,000.00 4,000.00 3,600.00 1,500.00 1,000.00 150.00 250.00 250.00 300.00  407.000 - DATA PROCESSING  407.316 - Utility/Bus Priv Billing Serv 407.317 - Computer Hardware 407.319 - Computer Programs/Service Total 407.000 - DATA PROCESSING  409.000 - PROPERTY - BUILDINGS & LOTS  409.216 - Miscellaneous 409.239 - Supplies - General 409.242 - Building Security 409.246 - Warehse Supplies for P.W. Bldg. 409.361 - Electric Allegheny Power 409.362 - Gas - Columbia 409.364 Sewer Service 409.366 Water Mun. Auth. West Cnty. 409.373 Maintenance & Repairs to Bldgs 409.374 - Maintenance Fire Extinguishers Total 409.000 PROPERTY BUILDINGS & LOTS  410.000 - PUBLIC SAFETY - POLICE DEPT.  410.122 - Salary of Chief 410.130 - Salary of Full-Time Police 410.151 - Employer Port. Healthcare Ded. 410.152 Dental Insurance 410.153 - Employer Payment in Lieu of Hea 410.154 - Disability Insurance 410.155 Eyecare 410.156 - Hospitalization 410.158 - Life Insur.Accidental Death 410.182 - Overtime Fulltime 410.191 - Uniforms Fulltime Sign on Bonus 410.192 SWAT Team 410.195 - Bullet Proof Vests 410.210 - Office Supplies-General 410.212 Forms 410.213 - Small Items (Office) 410.215 E Books, Subscriptions 410.216 - Miscellaneous 410.217 Copy Machine Supplies    410.231 - Vehicle Gasoline 410.235 - Vehicle Lubrication and Wash 410.238 Taser's 410.239  Ammunition & Similar Supplies 410.251 Tires/Tubes 410.252 - Maintenance Vehicles 410.253 - Maintenance-General Equipment 410.254 - Maintenance Office Equipment 410.260 Purchase Minor Equipment 410.300 - Blood Alcohol Tests 410.301 - InSynch Annual Fee 410.314 - Legal Services Emp. Issues 410.316 - New Hire Testing Physicals Etc. 410.321 - Telephone 410.325 - Postage 410.326 - Contract for Radios 410.352 - Police Liability Ins. 410.420 - Association Dues 410.450 Dog Catcher 410.461 - School/Classes  10,000.00 450.00 2,000.00 6,000.00 2,600.00 5,500.00 1,000.00 600.00 250.00 700.00 2,600.00 500.00 1,000.00 4,500.00 200.00 1,500.00 19,920.00 200.00 2,700.00 2,000.00 603,443.81 7,000.00 7,500.00 5,000.00 10,000.00 18,000.00 47,500.00 300.00 1,500.00 7,750.00 2,000.00 11,550.00 1,500.00 500.00 600.00 2600.00  Total 410.000 PUBLIC SAFETY. POLICE DEPT.  411.000 : PUBLIC SAFETY- - FIRE DEPT.  411.166 - SWIF Workmens' Comp. 411.351 - Insurance (Building and Vehicle) 411.385 - Hydrant Rental 411.520 - Annual Lump Sum 411.540 - Firemen's Relief Assoc. Total 411.000 - PUBLIC SAFETY - FIRE DEPT.  413.000 - CODE ENFORCEMENT  413.210 - Supplies  413.314 - Legal Svc-Blight Remediation 413.450 - Contracted Insp. Serv. 413.451 - Contracted-cleanup abandoned pr 413.452 - Blight Remed Research/Removyal Total 413.000 - CODE ENFORCEMENT 414.314 Legal Services ZHB 414.316 Advertising 414.317 Court Reporter Total 414.000 PLANNINGIZONING  414.000 - PLANNINGIZONING    427.000 - SOLID WASTE - GARBAGE  427.338 - DEP Waste Hauler Permit Fee 427.452 - Contracted Garbage Service 427.490 - St. Sweeper Dumping Chgs. 427.491 - West. Cleanways HsehldHaz Waste Total 427.000 - SOLID WASTE - GARBAGE  400.00 604,552.00 6,200.00 611,152.00  429.000 - WASTE WATER COLLECTIONTREAINT  429.212 Supplies 429.216 Miscellaneous 429.250 - Maintenance and Repairs System 429.260 - Small Tools and Minor Equipment 429.325 . Postage 429.450 - Water Shut-off Fees 429.452 - W.W.M.A. Sewer Treatment Chrg 429.453 - Billing Info (MAWC)  100.00 5,000.00 150.00 6,400.00 2,000.00 950,000.00 300.00 963,950.00 57,849.47 0.00 98,350.00 11,000.00 3,145.32 1,300.00 162.00 68,338.33 300.00 5,500.00 1,200.00 400.00 6,500.00 5,000.00 4,000.00 1,000.00 6,500.00 3,500.00 22,000.00 4,500.00 5,000.00 150,000.00 6,500.00 1,300.00 65,000.00  Total 429.000 WASTE WATER COLLECTIONTREAINT  430.000 PUBLIC WORKS - STREETS  430.142 - Salary of PW Director 430.142 Salry of PW Supervisor (Matt) 430.143 Salary of Laborers 430.151 - Employer Port. Healthcare Ded. 430.152 - Dental Insurance 430.154 - Disability Ins. - Short Term 430.155 - Eyecare 430.156 - Hospitalization 430.158 - Life Insurance/Accid. Death 430.183 - Overtime 430.216 Miscellaneous 430.217 - Pa. One Call 430.231 Vehicle Gasoline 430.232 Vehicle Diesel Fuel 430.238 - Uniforms 430.239 - Shoe Allowance 430.245 - Highway uPples-Maintenance 430.246 - Other Supplies 430.250 - Maintenance & Repairs to Equip 430.251 - Maintenance Borough Vehicles 430.260 - Small Tools & Minor Equipment 430.313 Engineering Services 430.321 - Telephone 430.384 - Rental of Equipment 432.245 - Snow Removal Supplies    433.250 - Street Signs - Repair/Replace 433.252 - Maint- Traffic Signal/Electric 433.254 - Maint- - Gateways/Electric Total 430.000 - PUBLIC WORKS STREETS 445.140 - Meter Enforcement Officer 445.193 - Meter Enforcement Officer Unif 445.250 - Maintenance Parking Meters 445.252 - Lot Repair & Maintenance Total 445.000 PARKING FACILITIES  9,000.00 6,600.00 3,300.00 547,245.12 18,959.20 500.00 2,500.00 1,500.00 23,459.20 3,500.00 6,000.00 9,500.00 3,000.00 35,000.00 2,100.00 4,000.00 44,100.00 500.00 500.00 300.00 62,000.00 45,000.00 2,500.00 2,000.00 111,800.00 85,000.00 85,000.00  445.000 - PARKING FACILITIES  446.000 - STORMWATER  446.300 - Storm Water MS4 Compliance 447.530 Westmrind City TranistT Authrty Total 451.000 Stormwater  451.000 - RECREATION  451.530 - Cultural Recreation-Civics 454.250 - General Park Supplies/Maint. 454.364 Sewer Service 455.250 Shade Trees-Maintenance Total 451.000 RECREATION 480.316 Bank Fees Total 471.000 BANK FEES  471.000 - BANK FEES  486.000 - INSURANCE & BONDING  486.158 - Life Insurance Premium/Council 486.351 - Package Policy 486.354 - Staff Workmens Compensation 486.355 - Insurance Deductible 486.700 - Insurance Coverage Damages Total 486.000 INSURANCE & BONDING 489.164 Payroll Taxes & Fringe Benefits Total 489.000 MISC EXPENDITURES  489.000 - MISC EXPENDITURES  491000 : REFUND PRIOR YEARS REVENUES  491.000 REFUND PRIOR YEARS REVENUES 491.001 - Refund of Prior Year Revenues Total 491.000 - REFUND PRIOR YEARS REVENUES  1,000.00 1,000.00    492.000 TRANSFER TO OPERATING FUNDS  492.023 Transfer to Sewer Project Fund 492.030 Transfer to Capital Reserve Total 492.000 TRANSFER TO OPERATING FUNDS  435,000.00 51,852.48 486,852.48 4,259,485.42 0.00 0.00  Total Expense Net Ordinary Income Net Income    Capital Reserve 2025 BUDGET Total 340.000 - INTEREST AND RENTS  341.400 Intesrtest Earnings Total 340.000 Interest and Rents 367.400 - Civic Activities Donation-Civic 380.000 - MISCELLANEOUS 380.002 General Misc-CR Total 380.000 MISCELLANEOUS 392.400 - Trans from GF-CR Total 392.000 - OPERATING TRANSFER Total Income  300.00 300.00  392.000 . OPERATING TRANSFER  0.00 0.00  410.000 - PUBLIC SAFETY - POLICE DEPT.  410.241 Guns and Sites 410.570 police car cr 410.329 computer eq  410.750 Reserve for Police Car/Lightbar Total 410.000 - PUBLIC SAFETY - POLICE DEPT.  411.000 Public Safety - Fire Department  411.193. Bunker Gear  Total 411.000 Public Safety - Fire Departmnet  430.000 - PUBLIC WORKS- -S STREETS  430.313 Engineering Services 430.316 Engineering Services-CR 430.750 - Reserve for Dump Truck- CR 430.751 Equip-Leaf Machine -CR 430.752 pw tracotr supplies 438.372 Street Paving -CR 438.373 - Fairwood Bridge Eng Fees CR 438.377 - Fairwood Dr. Bridge Match-CR 448.249 guide rail replacement 448.248 Retention Pond Maint-CR Total 430.000 - PUBLIC WORKS -S STREETS  451.000 : RECREATION  454.020 - park maintenance-CR 455.250 - Shade Trees-Maintenance 455.251 - Shade Tree Removal- CR 459.250 Vegitation Con/Tree Remove-CR    Total 451.000 - RECREATION    LIQUID FUELS 2025 BUGDET  Income  341.201 Earning on Investments 354.120 Bridge Inspection Re-Imb. 355.100 - State Allocation Total Income  30.00 0.00 30.00 0.00 0.00 0.00 30.00  Expense  407.329 - Computer Hardware/Software 438.378 - Bridge Inspections 438.379 - Street Paving Total Expense Net Income    SEWERISTORM FUND 2025 BUDGET  Income  341.500 Interest Earnings  100.00 0.00 350,100.00  392.500 Trans from GenFund-Real Est Tax 350,000.00 392.501 - Trans from GenFund-Sewer Fees 341.121 - Trans from Gen Fund-Lamp Loan  Total Income Expense  429.244 Sewer ine-vidReplRepisPr 429.313 - Engineering Services 429.316 Engineering Services-SPF 429.610 - Sewer/Storm Lines-Video & Mappi 492.010 - Trans to General Fund 492.081 Trans to Comb Sew Pro Phasel 492.082 - Trft to Comb Sew Proj Ph 2&3  0.00 47,650.00 276,550.00 324,200.00 25,900.00  Total Expense Net Income    SEWER PROJECT FUND 1 2025 BUDGET  Income  341.001 Interest Earnings Total Income  392.023 Transfer from Sewer Proj. Fund $47,653.00  $47,653.00 $36,000.00 $ 1 1,000.00 $ - 37,000.00 10,653.00  Expense  471.041 - Principal Penn Vest Loan 472.041 - Interest Penn Vest Loan  Total Expense Net Income    SEWER PROJECT 2&32025 BUDGET  Income  341.001 - Interest Earnings Total Income  392.023 Trans. from Sewer Proj. Fund $ 276,539.00  $ 276,539.00 $ 193,000.00 $ 80,000.00 $ 273,000.00 $ 3,539.00  Expense  471.041 - Principal PennVest Loan 472.041 - Interest PennVest Loan  Total Expense Net Income    CIVICS 2025 BUDGET  Income  367.400 donations 692.000 operating transfer 341.930.1 Interest Income - Civics Total Income  $ 13,000.00 $ 3,000.00 $ 100.00 $ 16,100.00  Expense  400219.Misc-Civics 433.251. Signs-Civics 451-530. Cultural Recreation-Civics 454.385. Rental Port A. John Civics 454.386. Misc-Civics 480.316. Bank Fees Total Expense Net Income  $ 400.00 $ 262.75 $ 20,000.00  $ 20,662.75 $ (4,562.75)    ALLHOUSE FUND 2025 BUDGET  Income  341.001 - Interest Income  $ 100.00 100.00  387.080 Donations from Private Sources  Total Income  Expense  454.020 - Park Supplies 454.021 - Gen. Park Supplie & Maintnance 454.249 - Camera System-Irwin Park 454.250 - Park Fencing 454.251 - Park Supllies-AH 454.312 Engineering Services 454.313 - Engineering Service -AH 454.370 Little Knights Kingdom Gr. Matc 454.600 Amphitheater Gates 454.612 . Maintain Irwin Pk Shed & Amphit Total Expense Net Income  $ $ 100.00    SINKING FUND 2025 BUDGET  Income  332.101 - Returned Bank Fees -SF 341800 - Interest Earnings 380.001 - General Miscellaneous 392.001 Transfer from General Fund  $0.00 $0.00  Total Income  Expense  471.060 - Principal Tax Anticipation Nt 472.060 - Interest Tax Anticipation Note  480.101 - Bank Fees 480.316 - Bank Fees Total Expense Net Income  $0.00 $0.00    REC FUND 2025 BUDGET  Income  341.920 - Interest Income 381.010 - Registration Bus/Train Trip 381.020 - Summer Rec Prog. Registration 381.030 Special Event Registration Fee 387.001 - Donations from Private Sources 387.011 - Donations Private Source-RC 392.001 - Transfer from General Fund  $  7.00  392.090 - Lamp Acct Total Income  $  7.00  Expense  454.020 - Summer Rec. Program 454.220 Special Event Expenses 454.330 Bus/Train Trip Fees 453.380 - Rental-Movie Equip/Movies 459.001 - Storefront/Res. Decoration Cont  Total Expense Net Income  $  7.00    PROPERTY 2025 BUDGET  Income  332.102 Service Fee Refund 341.001 Interest Earnings 341.905 Interest income-Property Acct 380.001 General Miscellaneous 380.101 Refund Bank Fees 391.100 - Proceeds Sale of Property Total Income  $100.00  $100.00  Expense  400.216 Miscellaneous 480.101 Bank Fees 480.316 * Bank Fees Total Expense Net Income  454.252 - Park Supplies and Main-Property  $0.00 $100.00    Fire Tax 2025 BUDGET  Income  392.000 Operating Transfer 301.4 Total Income  $90,000.00 9 90,000.00  Expense  492.502 Fire VD Disburstment  Net Income Total Expense  $ 90,000.00    CARES ACT 2025 BUDGET  INCOME  392.000 Operating Transfer  355.091  0 $  Total Income Net Income Total Expense  EXPENSES    Street Light Tax 2025 BUDGET  Income  392.000 Operating Transfer  392.506 Total Income  383.112 Street Light Income $60,000.00  $ 60,000.00 56,000.00 $ 60,000.00  Expense  434.361 Street Lights Net Income Total Expense