VI  TO: FROM: DATE: RE:  Borough Council Robert Sabatini Borough. Manager November 22., 2024 2025 Budget Submission  Enclosed is thej proposed 2025. Budget for the General Fund, Highway Aid Fund, Rental Inspection Fund, Recreation Fund, Street Light Fund and Fire Equipment Fund for your consideration. These figures were prepared by the Borough Manager and confirmed to be compliant with the Act 47 Expenditures are relatively flat across all oft the budgets, consistent with the Act 471 Financial Recovery Plan. Revenues are also flat with the 2024 budget because oflower-tham-anticipated Earned Income Tax collections this year -I Ih have conservatively assumed this trend will continue in 2025. Ihave proposed. a slight real estate tax increase ini the General Fund, Street Light Fund and Fire Equipment Fund. In the 2024 budget process, there was significant discussion about indexing the real estate taxes to the COLA, sO that revenues don'tfall behind before al larger tax increase is necessary. In the General Fund and the Fire Equipment Fund, the tax was increased to provide about a 3%i increase in the baseline 2024 revenues. Ihave further increased the Street Light Taxi to create a surplus in the first quarter of2026 sO that we don'thave to defer payment or borrow from another fund to pay fort the street lights until the real estate taxes come in. For the average homeowner, this increases taxes by $42 a year. The higher) Earned Income Tax invoked as part of Act 47 will generate an estimated $409,495 in We have proposed increasing wages by 3% across the board, consistent with Act47. The non- Iwould recommend that the Borough Council authorize the advertisement oft the various budgets, to be adopted at the December 17,2024 meeting, and to further authorize 21 budget hearings to discuss the Ina addition, Borough Council must authorize the Solicitor toj petition the Cumberland County Court of Common Pleas to continue thel higher Earned Income Tax rate of 2% (0.5% Act 511, and 1.5%. Act47  Amended Recover) Plan by Lauren Sukovich from PFM.  revenues in 2025.  uniformed employees will: receive their first pay increase since 2022.  budget and toi further fine-tune the revenues and expenditures.  portion).  Borongh ofNewville 103 South High Street- I Newville, PA I 17241-1032  (P) 717.776,7633 - (F)717.776.9317  CUMBERLAND COUNTY  wwyaswilelyouehcon sMiletoruphmee@rewwileloushes    The budgets will fund initiatives for 2025; however, some oft the anticipated Act 47 projects have been pared back due to time and manpower constraints plus concerns about borough cash flow. Thej project  priorities will be as follows:  Initiation oft the Home Rule Study process. Begin the review the Monetization oft thel Newville Water and Sewer System. Completion ofthe Big Spring Bike Trail Feasibility Study. Start the Ordinance Codification process. Start oft the Parking Study. Sale oft the old Borough Building. Hiring ofl Borough employees.  Planning for the 2026 PennDOT Paving Project.  Ilook forward to meeting with Council to: further discuss the budget proposals and the various initiatives  in2 2025.  Thank you: for: your consideration in this matter.  General Fund Proposed 2025 Percent  Revenues Act47 Taxes Total  Regular Taxes $ 769,997.00  65.28% 34.72% 100.00%  $ 409,492.00 $ 1,179,489.00  Expenditures Administration Tax Collection Buildings Police  $ 162,100.00 24,838.00 11,700.00 $ 312,929.00 13,700.00 9,966.00 $ 146,711.00 3,500.00 68,000.00 52,128.00 $ 239,726.00 $ 134,000.00 $ 1,179,298.00  13.75% 2.11% 0.99% 26.54% 1.16% 0.85% 12.44% 0.30%! 5.77% 4.42%! 20.33% 11.36% 100.00%  $ $  Emergency Servij $ Code Enforceme! $ Public Works Community Event $ Miscellaneous Pensions Insurances Debt Service Total  $ $  Borough ofNewville 103 South High Street 1 Newville, PA 1 17241-1032  (P)717.776,7633 - (F),717.776.9317  CUMBERLAND COUNTY  wyseileborpuehcon Evletorouchmamsergnewylleaouchts    2025 Real Estate Tax Analysis  Total  Average  Millage Assessment Average Tax  2024  General Fund Street Light $68,425,100 6.88 $470,769 93% $437,815  Fire $10,606 93% $9,863  Assessed Valuation Tax Rate TotalT Taxable Collection Rate Total Estimated Collected  $68,425,100 $68,425,100 0.29 $19,843 93% $18,454  0.155 7.33 $ 123,576 $ 905.20  2025 (No Millage Change)  General Fund Street Light  Fire $10,547 93% $9,808  Assessed Valuation Tax Rate Total Taxable Collection Rate Total Estimated Collected  $ 68,042,700 $ 68,042,700 $ 68,042,700  6.88 $468,134 93% $435,364  0.29 $19,732 93% $18,351  0.155 7.33 $ 123,576 $ 905.19  2025 (3% Millage Increase)  General Fund Street Light  Fire 0.155 $10,863] 93% $10,103  Assessed' Valuation Current Tax Rate 3% Tax Rate Increase Total Taxable Collection Rate Total Estimated Collected  $ 68,042,700 $ 68,042,700 $ 68,042,700  6.88 7.086 $482,178 93% $448,425  0.29 0.299 $20,324 93% $18,902  0.160 7.545 $ 123,576 $ 932.35  2025 (3% Revenue Increase Except SL) General Fund Street Light $ 68,042,700 $ 68,042,700 $ 68,042,700 -7.130 $470,769 $484,892 $485,144 93% $451,184  2024Target Real Estate Assessed Valuation Tax Rate Current Total Taxable 3% Revenue Increase Goal 3% Revenue Increase Collection Rate Total Estimated Collected  Fire $10,606 $10,924 $10,955 93% $10,188  0.370 $19,843 $20,439 $25,176 93% $23,413  0.161 7.661 $ 123,576 $ 946.72  Page 003  Submitted 11/22/2024    2025 Real State Tax Estimates  District North Taxable Properties North Exempt Properties South Taxable Properties South Exempt Properties Total Taxable Properties Average Assessment Current Rate 6.880 mills 1mill General Purpose 7.13 Street Light-0.37 Fire Equipment-0.161 Total Millage 7.661  Commercial Industrial  Land  Residential 8 1 19 4 27  Trailer  Utility Total $ 36,881,000 o  $ 9,161,600 $ 109,300 $ 127,900 $ 27,480,200 $ 2,000 $  48 17 30 5 78  226 3 192  284 22 $ 31,161,700 0 243 $ $ 2,015,200 0 11 $ 68,042,700 0 527 $ 129,113  $ 7,253,100 $  $ 15,000 $ 391,900 $  $ 128,100 $ 7,788,100  0 2 o 3  0 $ 0 $ 0 2,000 $ 13.76 $ 2.00 $ 0.74 $ 0.32 $  $ 5,673,100 $ 1,067,000 $ 247,000 $ 24,174,600 $  $ 1,641,600 $  $ 92,200 $ 281,400 $  Total Taxable Assessment $ 14,834,700 $ 1,176,300 $ 374,900 $ 51,654,800 $  418 850.20 $ 123.58 $ 45.72 $ 19.90 $  $ 190,188 $ 392,100 $ 13,885 $ 123,576 $ 2,000 $  $ 1,308.50 $ 2,697.65 $ 95.53 $ 190.19 $ 392.10 $ 13.89 $ 70.37 $ 145.08 $ 5.14 $  $ $ $  $ 1,356.04 $ 2,795.67 $ 99.00 $ 881.10 $ 14.26 $ $ 1,457.03 $ 3,003.88 $ 106.37 $ 946.72$ 15.32$  30.62 $  63.13 $ 2.24 I$  Page 004  Prepared 10/2/2024    Proposed 2025 General Fund Revenues  Account Code Real Estate Taxes  2023 Unaudited $1,301.96 $0.00 $284,651.14 $5,342.60 $3,634.00 $0.00 $11,531.38 $8,112.89 $9,216.39 $0.00 $13,662.34 $3,059.22 $450.00 $19,098.09 $804.87 $3,313.25 $170.00 $35.00 $40,592.77  2024 Approved $15,525.03  YTD  2025 Proposed. $1,500.00  Description  301-100 Real Estate Tax- Current' Year 301-200 Real Estate Tax- Prior Year and Delinquent 301- -300 Real Estate Tax- Delinquent 305-1 100 Occupation Taxes- Current 305-200 Occupation Taxes- Prior Year 305-300 Occupation Taxes Delinquent 310-100 Real Estate Transfer Tax 310-220 Earned Income  Prior Year 310-510 Local Services Tax- Current 310-520 Local Services Tax-Prior Licenses, Permits, and Fines 321-800 Cable TVF Franchise 321-900 Trash Collection Admin Fee 321-950 Zoning & Land Use Permit 331-110 Vehicle Code Violations 331-120 Local Ordinance Violations 331-1 130 State Police Fines 331-140 Parking Violations 331-150 Solicitation Permits Intergovernmental. Revenues 354-010 STMP Reimbursement (Borough Manager) 355-150 ARPAFederal Grants 355-010 PURTA Tax Draft 11/22/2024  $283,349.18 $437,814.90 $429,242.76 $451,184.00  $1,424.56  $0.00 $19,695.88 $12,000.00 $453,339.93 $450,363.20 $464,684.00  Total Real Estate Taxes  Act 511 Taxes  $7,700.00 $1,800.00 $0.00 $10,000.00 $0.00) $9,200.00 $0.00 $13,900.00; $3,600.00 $600.00 $15,300.00 $300.00 $600.00 $200.00 $0.00 $34,500.00! $0.00 $0.00!  $4,189.70 $588.50 $5,627.50 $21,798.72 $15,000.00 $8,080.01 $24,000.00 $8,958.34 $72.99  $5,200.00 $600.00 $5,600.00 $9,000.00 $100.00  310-210 Earned Income Tax- Current ResgenvNon-Resdent, $157,423.35 $619,882.00 $316,338.59 $560,495.00  Total Act 511 Taxes  $195,260.61 $648,582.00 $297,334.36 $619,995.00  $9,474.58 $13,000.00 $1,429.86 $435.00 $6,412.77 $1,297.75 $252.11 $115.00 $70.00 $12,631.40 $26,950.00  $3,000.00 $500.00 $8,550.00 $1,000.00 $600.00 $200.00 $100.00  Total Licenses, Permits and Fines  $41,417.10 $17,550.78 $20,290.00  $0.00 $0.00  $450.00  Page 1    Proposed 2025 General Fund Revenues  Account Code  2023 Unaudited: $0.00 $800,000.00 $6,866.65 $806,866.65 $20,600.35 $11,894.17 $343.09 $1,546.76 $120.00 $152.74 $224.10 $34,881.21 $25.23 $0.00 $0.00 $0.00 $1,503.09 $58,196.61 $59,724.93  20247 Approved $0.00 $37,172.87 $0.00 $99,074.10 $0.00 $6,900.00  YTD  2025 Proposed $0.00 $0.00 $0.00 $7,000.00  Description  355-020 STMP Reimbursement Repay 355-050 State Pension Aid 355-060 DECD Loan 355-070 Foreign Fire Tax (Fireman's Relief Funds) 355-080 Transfer from! NWSA Contracted Services 358-100 Contracted Police Services 358-400 Workers Comp Reimbursements (Fire/EMS) 361-210 Parking Meter Revenue 361-700 Soda Machines-Concessions 361-710 Accident Report-Photocopies 361-720 Fountain Festival Revenue_ 361-730 Pavilion Rental Fees Other Revenues 341-000 Interest Earnings 342-200 Rent Of Bulding/Counseling 387-010 Holiday Lighting 387-500 Christmas Wreaths 387- 990 General Donations 389-000 Unclassified Revenue 392-100 Transfer from Street Light Fund 395-000 Refunds & Reimbursements  $0.00 $6,961.45  Total Intergovernmental. Revenues  $48,317.101 $153,797.75 $27,740.00  $23,700.00 $14,718.07 $400.00 $0.00 $100.00 $0.00 $0.001 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $58,768.90  $15,561.36 $20,748.00 $16,347.76 $17,000.00 $0.00 $135.70 $45.00 $0.00 $0.00! $44.82 $0.00 $0.00 $0.00 $0.00 $55,771.14 $2,952.94  $150.00 $0.00 $75.00 $0.00 $100.00 $50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,000.00 $0.00 $2,050.00  Total Contracted. Services  $38,918.07 $31,355.24 $38,073.00  Total Other Revenues  Total Revenues  $1,421,977.31 $1,223,657.10 $993,714.09 $1,179,492.00)  Draft 11/22A2029  Page2 2    Proposed 2025 General Fund Expenditures  Account Code Administration 400-210 Office Supplies 400-230 Postage and Meter Rental 400-320 Office Software 400-340 Legal Advertising & Printing 400-380 Office Equipment Rental 400-4 420 Dues & Subscriptions 400-450 Administration Contracted Services 400-500 Web Desig/Maintenance 400-550 Bank Service Charges 401-000 Borough Manager Wages 401- 240 Mayor Expenses 404-010 Professional Services- Payroll 404-100 Professional Services Auditing 404-3 310 Professional Services - Solicitor 404-320 Professional. Services- Legal Services 404-340 Professional Services Engineering 404-350 Treasurer's Bond 404-360 Borough Manager Bond 404-370 Secretary Assistant Bond 404-410 Consultants 405-100 Borough Secretary Wages 405-110 Part-Time Wages  2023 Unaudited: Approved $2,883 $394 $3,906 $1,610 $10,208 $424 $5,499 $1,102 -$925 $0 $0 $126,017 $24,655 $0 $6,487 $250 $250 $250 $0 $26,502 $14,670  2024  YTD  2025 Proposed: $4,000 $1,300 $6,000 $6,000 $4,000 $900 $0 $2,800 $0 $44,352 $1,000 $1,500 $23,000 $18,000 $0 $4,000 $300 $150 $150 $3,000 $27,068 $14,580  Description  $5,600 $2,199.15 $2,000 $1,800 $4,174.94 $3,500 $2,042.48 $4,800 $5,991.23 $900 $200 $2,800 $100 $45,360 $29,230.74 $0 $2,000 $60,000 $41,737.22 $11,300 $12,673.71 $0 $2,900 $500 $0 $0 $0 $35,542! $17,839.86 $15,769 $10,030.00  $492.88 $437.52 $712.50 $0.00 $0.00 $0.00 $990.20 $0.00 $126.00 $0.00 $125.00 $125.00 $0.00  Total Administration  $224,181 $195,071 $128,928.43 $162,100  Page 007  Page1  Draft 11/22/2024    Proposed 2025 General Fund Expenditures  Account Code Tax Collection  2023 Unaudited: Approved $17,313 $53 $200 $301 $17,867  2024  YTD  2025 Proposed $23,958 $100 $780 $0 $24,838 $2,000 $0 $1,000 $1,000 $1,000 $750 $1,500 $4,500 $1,950 $11,700  Description  403- 100 Tax Collector Commission 403-110 Tax Collector Bond 403-200 Tax Collection Supplies 403-300 Printing OfTax Bills Buildings and Facilities 409-150 Custodial Wages 409-239 Moving Expenses For Borough And Police 409-240 Building Operating Supplies 409-250 Building Repairs & Maintanence 409-260 Equipment 409-321 Telephone Borough 409-325 Internet- - Internet 409-361 Electric- Borough Offices 409-467 Trash- Borough  $21,000 $23,100.80 $530 $400 $900 $22,830 $23,762.66  $77.00 $0.00 $584.86  Total Tax Collection  $0 $0 $3,120 $1,260 $4,839 $9,351 $5,346 $3,186 $27,103  $9,522 $1,966.68 $0 $0.00 $7,800 $1,905.44 $0 $389.00 $0 $2,888.44 $7,000 $6,346.10 $31,400 $3,862.73 $6,400 $0.00 $62,122 $17,358.39  Total Buildings and Facilities  Page 008  Page: 2  Draft 11/22/2024    Proposed 2025 General Fund Expenditures  Account Code Police  2023 Unaudited. Approved  2024  YTD  2025 Proposed  Description  410-100 Chief Wages and Longevity 410-120 Patrol Officers Wages and Longevity 410-150 Custodial Wages 410-152 Salary Of School Guard 410-153 Salary OfF Police Clerk 410-154 Salary Of Auxiliary Police 410-200 Clothing & Uniforms 410-210 Office Supplies 410-230 Operating Supplies 410-231 Vehicle Fuel 410-300 Vehicle Repairs & Maintenance Police 410-338 Vehicle Lease Debt Services 410-350 Police - Internet 410-360 Software Subscription Services 410-374 Equip/Maint Repair Services 410-375 Police Major Equipment 410-377 Police Minor Equipment 410-380 Police Station Rent EmergencyServices  $102,220 $111,982 $70,588.80 $109,405 $186,531 $113,807 $50,229.06  $96,133 $2,000 $0 $0 $1,000 $1,200 $1,000 $11,000 $7,000 $3,700 $0 $5,948 $12,844 $3,700 $36,800 $2,000 $19,200  $1,950 $1,600 $29,870 $803 $0 $1,509 $2,703 $10,611 $1,815 $0 $4,521 $2,990 $397 $0 $0 $18,600  $2,799 $1,125.00 $0 $0.00 $33,802 $603.84 $1,000 $244.80 $1,200 $600.00 $0 $917.26 $7,500 $0.00 $8,400 $3,031.23 $0 $660.47 $0 $0.00 $0 $4,352.90 $1,800 $9,398.35 $3,700 $148.00 $36,800 $0.00 $0 $1,550 $13,950.00  Total Police  $366,119 $324,340 $155,849.71 $312,929  411-050 Contribution To Shippensburg EMS 411-100 Contribution To Newville EMS 411-451 Volunteer Firemen Relief 415-200 EMAI Equipment and Supplies 415-300 WEMA Dues  $0 $0 $6,867 $0 $0 $6,867  $0 $0 $6,900 $6,961.45 $0 $0 $6,900 $6,961.45  $0.00 $0.00 $0.00 $0.00  $0 $2,500 $7,000 $4,200 $0 $13,700 Draft 11/22/2024  Total Emergency Services  Page 009  Page 3    Proposed 2025 General Fund Expenditures  Account Code Code Enforcement  2023 Unaudited Approved $10,500 $5,600 $3,445 $19,545 $160,835 $278 $594 $314 $11,788 $4,151 $4,853 $0 $0 $0 $184 $1,480 $1,468 $25,241 $655 $2,190 $1,115 $17 $0  2024  YTD  2025 Proposed. $5,544 $4,037 $385 $9,966  Description.  414-130 Code Enforcement Wages and Benefits 414-140 Zoning Officer Wages and Benefits 414-500 Planning And Zoning Materials and Supplies  $8,187 $7,790.26 $5,600 $2,000! $15,787 $8,889.26  $819.00 $280.00  Total Code Enforcement.  Public Works 430-120 Public Works Wages and Benefits 430-125 Training 430-150 Materials and Supplies 430-175 Public Works Uniforms 430-200 Equipment Rentals 430-225 Public Works Internet 430-231 Public Works Diesel Fuel 431-432 Snow Removal Materials 432-120 Snow Plow Operators Contracted 432-450 Contracted Snow Removal 433-200 Street &1 Traffic Signs 433-230 Heating Oil 433-231 Garage Electric 433-250 Traffic Signal Electric 433-300 Traffic Signal Maintenance 433-310 Street Lights 433-350 Period Street Lighting & Fountain 434-250 Period Lights Supplies 437-250 Vehicle Supplies 437-300 Vehicle Maintenance and Repair 437-400 Small Tools & Minor Equip 437-450 Major Equipment Purchase  $132,864 $66,276.34 $104,711 $0 $450.00 $10,200 $1,182.56 $1,200 $309.88 $9,500 $0.00 $0 $3,528.14 $5,600 $1,853.15 $0 $0.00 $0 $0.00 $0 $0.00 $3,320 $0.00 $0 $3,109.22 $1,500 $1,724.22 $5,200 $0.00 $0 $671.73 $0 $330.99 $300 $619.60 $1,800 $279.74 $1,000 $107.75 $6,875 $0.00  $500 $5,000 $1,200 $3,000 $5,000 $5,000 $0 $0 $0 $0 $4,000 $4,800 $0 $0 $2,000 $1,000 $500 $1,000 $1,000 $1,000 $5,000] Draft 11/22/2024  Page 010  Page 4    Proposed 2025 General Fund Expenditures  Account Code  2023 Unaudited Approvéd $454 $910 $31 $808 $3,500  2024 YTD $0 $218.66 $0 $94.08 $1,900 $0.00 $0 $0.00 $7,400 $0.00  2025 Proposed $2,000 $0 $0 $0 $0  Description  437-460 Repairs & Maintenance Of Equipment 438-300 Lawn Maintenance 438-439 Public Work Contracted: Services 439-350 Road Maintenance Supplies 439-372 Road Repair and Maintenance  Total Public Works  $220,865 $188,659 $80,756.06 $146,711  Community Events  452-110 Summer Recreation Wages and Benefits 452-370 Summer Recreation Program 452-371 Trailhead Maintenance 452-374 Community Park Maint & Programs 454-360 Parks Electric 457-260 Fountain Festival 457-300 John Graham Library 457-350 Community Donations 457-351 PA Wounded Warriors 457-400 Big Spring Senior Center Miscellaneous Expenditures 457-500 Newville Economic Development 471-350 New Building Payments 493-010 Uncategorized Expense 493-000 Contingency- Prior Year Expenses 493-100 Miscellaneous- Refunds  $3,508 $7,588 $515 $515 $3,211. $210 $0 $0 $850 $0 $16,398 $12,000 $0 $0 $870 $50 $12,920  $0 $2,396.25 $0 $78.74 $0 $443.87 $0 $75.00 $0 $1,813.89 $0 $0.00 $0 $0.00 $0 $70.00 $0 $0.00 $0 $0.00 $0 $4,877.75 $0 $48,000 $12,000.00 $0 $2,736.89 $35,000 $53,060.32 $0 $83,000 $67,797.21  $0 $0 $500 $500 $2,500 $0 $0 $0 $0 $0 $3,500 $0 $48,000 $0 $20,000 $0 $68,000  Total Community. Events  $0.00 $0.00  Total Miscellaneous  Page 011  Page 5  Draft 11/22/2024    Proposed 2025 General Fund Expenditures  Account Code Employee Pensions 481-300 Police Pension MMO 481-301 Non-Uniform Pension MMO 481-302 403b Plan Contribution  2023 Unaudited. Approved $54,947 $16,158 $0 $71,105 $38,615 $32,624 $7,194 $9,245 $568 $113,943 $202,189  2024  YTD  2025 Proposed $37,743 $14,385 $0 $52,128 $33,623 $35,948 $3,584 $4,300 $0  Description:  $49,937 $56,498.10 $17,129 $46,087.91 $2,712 $69,778 $102,586.01 $47,881 $49,188.92 $10,424 $19,784.20 $0 $3,915.67 $7,000 $3,494.94 $0 $521.00 $94,866 $88,103.15 $162,270 $160,171 $165,007.88 $239,726  $0.00  Total Employee Pensions  Insurances  486-000 Workers Compensation Insurance 486-100 Liability/Property Insurance 487-000 Health Insurance Benefits Vision/Dentaletc) 487-020 Life & Disability Insurance 487-197 Healthcare Reimbursements 487-196 Healthcare Debt Service  Total Insurances  471-400 $500K DCED Loan Repayment (Loan 1) 471-410 $300K DCED Loan Repayment (Loan 2) 471-420 Loan 9572 Interest 492-350 Liquid Fuels Repayment Total Expenditures Total Revenues  $0 $0 $765 $0 $765  $50,000 $50,000.00 $30,000 $0 $15,000  $50,000 $30,000 $0 $54,000 $1,179,492 $194 -$13,616 $ 409,495 Draft 11/22/2024  $0.00 $0.00 $0.00  Total Debt Service  $95,000 $50,000.00 $134,000  $1,185,924 $1,223,658 $812,774.81 $1,179,298  $1,421,977 $1,223,657  Surplus/deficit) Without taxi increase  Estimated Act 47 portion oft tax for 2025  0  Page 012  Page 6    2024 Fire Equipment Tax Budget Borough of Newville Approved Unaudited; 2023 2024  Estimated; Proposed 2024  Account Code Beginning Cash Balance Revenues 301.100 Fire Tax- Current Year 301.200 Fire Tax- Prior) Year/Delinquent $ 301.250 Interest Earnings Total Revenues Total Revenues and Beginning Balance  Description:  YTD  2025  $ $  1,835 $ 11,200 $ 10,203 $ 10,700 $ 10,113 9,506 $ 10,200 $ 9,648 $ 10,000 $ 10,188 9,558 $ 10,210 $ 10,403 $ 10,805 $ 10,994 11,392 $ 21,410 $ 20,606 $ 21,505 $ 21,107  44 $ 8$  $ 10 I$  750 $ 5$  800 $ 5$  800 6  $  Expenditures 411.200 Equipment Purchase Total Expenditures End Balance  $ 11,392 $ 11,392 $ 10,000 $ 11,392 $ 11,392 $ 10,000  $  $  11,392 $ 21,410 $ 9,214 $ 10,113 $ 11,107  Authorized by Section: 1302(6) of borough code Policy Decision: When make payment tof fire company?  Rate  0.155 mills  Page 013  1  Approved 12/28/2023    Proposed 2025 Highway Aid Fund Budget  Account, Code  Uriaudited 2023. Appraved2 2024  VTD Estimated  Description Beginning CashB Balance Revenues 354.020 StateT TurnbackF Funds 354.030 StateL Liquid Fuels Grant 354.030 Miscellaneous Receipts 341.000 InterestE Earnings 392.020 Reimbursementf from NWSA TotalR TotalA Assets andR Revenues HighwoyA Maintenance 430.740 MajorE EquipmertP Purchases 430.750 MinorE EquipmentP Purchases 431.000 Cleaning Streetsa ande Gutters 432.000 Snowa andice Removal 433.000 Street Signs, Markingsa ands Signals 434.000 StreetLighting 436.000 Storm Sewers: and Drains 437.000 Repair ofT Tools andA Machinery 438.000 Streets, Roads &Alleys 438.010 Banks Service Charge TotalHighway! Maintenance Highway Construction andR Rebuilding 439.000 Streetsz andR Roads TotalHighway! Construction TotalHighwayk AidE Expenditures END OFY YEARE BALANCE MajorE Equipmentr Funds Available  2024 Budgeted2025  $4,386.13 $31,041.55 $91,361.00 $91,361.00 $0.00 $2,320.00 $4,540.00 $4,640.00 $2,320.00 $70,464.00 $35,688.15 $35,688.00 $34,985.00 $30,095.22 $87,828.00 $102,063.43 $102,063.00 $119,305.00 $34,481.35 $118,869.55 $193,424.43 $193,424.00 $119,305.00  $0.00 $0.00  $0.00 $0.00 $44.90 $45.00 $10,720.18 $10,720.00 $28,000.00  $0.00 $0.00  $6.23  392.010 Reimbursementf fromG GeneralF Fund $30,088.94 $15,044.00 $50,970.20 $50,970.00 $54,000.00  50.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $500.00 $0.00 $0.00 $0.00 $500.00 $0.00 $0.00  $0.00 $0.00 $445.00 $445.00 $500.00 $0.00 $0.00 $0.00 $0.00 $5,000.00 $94.00 $94.00 $500.00 $0.00 $0.00 $508.00 $508.00 $4,000.00 $0.00 $0.00 $1,000.00 $0.00 $0.00  $0.00 $0.00 $0.00 $0.00  $0.00 $500.00 $3,927.00 $4,500.00 $20,000.00  $0.00 $1,500.00 $4,974.00 $5,547.00 $31,000.00  $3,439.80 $3,439.80  $0.00 $0.00  $0.00 $0.00 $0.00 $0.00  $0.00 $0.00  $3,439.80 $1,500.00 $4,974.00 $5,547.00 $31,000.00 $31,041.55 $117,369.55 $188,450.43 $187,877.00 $88,305.00  Page 014  Submitted 11/22/2024    Proposed 2025 Recreation Fund Budget  Account Code  Proposed 2025  Description Beginning Cash Balance Revenues 341.000 Interest 342.100 Baseball Field Fees 354.070 Grants 361.700 Soda Machines 361.730 Pavilion Rentals 367.000 Fundraising 387.000 Donations Total Revenues  2024 $ 5,988.00 $ 5,900.00  $ $ $ $ 403.00 $ $ 100.00 $ 50.00 $ 4,109.00 $ 4,000.00 $ 3,400.00 $ 4,000.00 $ 8 8,013.00 $ 10,055.00 $14,001.00 $ 15,955.00  1.00 $ 5.00 $ 1,000.00 $ 1,000.00  Total Revenues and Cash Balance Expenditures 453.000 Fundraising Expenses 451.100 Salaries and FICA 452.000 Summer Programming 453.000 Equipment and Supplies Total Expenditures  $ 1,500.00 2,691.00 $ 3,000.00 4,700.00 $ 4,800.00 $ 1,608.25_$ 500.00 8,999.25 $ 9,800.00  Page 015  1  Submitted 11/22/2024    Proposed 2025 Rental Property Inspection Fund Budget  Estimated, Proposed 2024  Account Code Beginning Cash Balance Revenues 362.500 362.530 362.510 392.010 Total Revenues Expenditures 414.300 414.300 414.192 414.195 414.310 414.320 487.010 Total Expenditures EndE Balance  Description.  Budgeted 2023 Unaudited: 2023 Approved 2024 YTD  2025  $0.00 $8,500.00 $0.00 $1,500.00 $0.00 $10,000.00 $10,000.00 $7,500.00 $500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $8,000.00 $2,000.00  $676.78  $1,000.00 $ 9,696.00 $ 9,000.00 $ 9,000.00  Rentall License Permits-December. 2023 Rental License Permits-. Jan-Dec 2024 Interest Earnings Re-Inspection Fee Transfer From General Fund  $840.00 $10,000.00 $8,610.00 $9,000.00 $ 9,000.00 $841.09 $10,110.00 $8,616.56 $9,005.00 $9,007.00 $1,517.87 $11,110.00; $18,312.56 $18,005.00 $18,007.00  $1.09 $0.00 $0.00  $10.00 $100.00 $0.00!  $6.56 $0.00 $0.00!  $5.00 $ 7.00 $0.00 $ $0.00 $  Total Revenues and Beginning Balance  Salary- Code Enforcement Officer Materials: and Supplies FICA Workers Compensation Legal Services Postage Transfer to General Fund  $0.00 $122.00 $0.00 $0.00 $0.00 $0.00 $0.00 $122.00 $1,395.87  $7,500.00 $573.75 $156.00 $1,000.00 $100.00 $0.00  $0.00  $0.00 $ 5,150.00  $500.00 $315.16 $400.00 $ 500.00  $0.00 $460.00 $ 394.00 $0.00 $156.00 $ 160.00 $0.00 $1,000.00 $ 1,000.00 $0.00 $400.00 $ 400.00 $0.00 $6,500.00 $  $9,829.75 $315.16 $8,916.00 $7,604.00 $1,280.25 $82,193.34 $9,089.00 $10,403.00  Page 016  Submitted 11/22/2024    2024 Street LightE Fund Borough of Newville Unaudited Approved 2023 2024)  Account Code  Estimated 2024 Proposed 2025  Description.  YTD  Beginning Cash Balance Revenues 300.100 Street Light Tax- Current) Year 300.200 Priory Year Street! Light 341.000 Interest Earnings 392.000 GeneralF Fund7 Transfer TotalRevenues TotalR Revenues and Beginning Balance Expenditures 492.010 General Fund7 Transfer 434.100 Street! Lighting TotalExpenditures Endo ofYear Balance Distribution Charse TeAt Priccpe Total WI amp Gharge i5000 4 52. 208 $15.083 $60.33 01 9500 36 36 513.674 $13.67 oi 5800 103 25. 2575 $12452 $1282.56 Total 10a: 2819 icades 0f Ovgtheads Supply Wood Pele, State taxest tho Abpue $12,81. PAG Gross Receiptal TaxAbous $77.95. Géneraticnal Conslelialion, 2819 WWh 5.0746896 NivEneigyn Market Charges" SlateSales Tax Gross Roceipis Tax  $ 1,000.00 $ 1,000.00 $ 2,000.00  $18,376.40 $19,000.00 $18,126.90 $ 19,000.00 $ 23,413.00 $18,464.08 $19,000.00 $20,465.69 $ 20,779.00 25,519.00 $18,464.08 $19,000.00 $21,465.69 $21,779.00 $27,519.00 $18,250.80 $19,000.00 $14,309.19 18,000.00 19,000.00 $18,250.80 $19,000.00 $16,012.68 19,703.00 21,000.00  $84.69 $2.99 $0.00  $0.00 $630.25 $ 71.00 $ 100.00 $5.05 5.00 $ $0.001 $1,703.49 1,703.00 $ 2,000.00  $0.00  6.00  $1,703.49S 1,703.00 2,000.00  $213.28  $0.00 $5,453.01 $2,076.00 $6,519.00  Assessed valuation Authorized! bys Section 1302/4) of borough code Ratei increased to. 375r millst to create cash balancef  for 1q2026  $1356.56  Chaigesf for Jun: 28-1u130.  210.55 -0,23- 0.00 13.19  Toltc Caristelleitionn NewEnergy mChirgns. $223.61  Fund#02 Page 017  Submitted 11/22/2024