BOROUGH OF LIBERTY 2025 General Fund Budget Income 301G REAL PROPERTY TAXES 301.10G LEVY ON 87,180,790 @ 7.0 MIILLS $560,000.00 301.20G PRIOR YEAR TAXES $0.00 301.50G KEYSTONE - DELINQUENT RE TAX $20,000.00 301.70G FIRE TAX @ 1.0 MILLS $90,000.00 Total 301G REAL PROPERTY TAXES $670,000.00 310G LOCAL ENABLING TAXES 301.95G ACT 77 TAX (RAD) $115,000.00 310.10G REAL ESTATE TRANSFER TAX $30,000.00 310.20G EARNED INCOME TAX $290,000.00 310.22G EARNED INCOME TAX-DELINQUENT $5,000.00 310.40G LOCAL SERVICES TAX $11,000.00 310.70G MECH. DEVICES-VENDING MACHINES $1,500.00 Total 310G LOCAL ENABLING TAXES $452,500.00 320G LICENSES & PERMITS 321.30G ZONING/BUILDING PERMITS $2,000.00 321.91G BUSINESS & SOLICITOR'S PERMITS $200.00 321.92G ZONING/OCCUPANCY PERMITS $1,500.00 321.94G STREET OPENING PERMITS $1,000.00 321.95G DYE TESTING PERMITS $2,000.00 321.96G LIEN LETTERS $1,000.00 Total 320G LICENSES & PERMITS $7,700.00 330G FINES, FORFEITS AND COSTS 331.11G VEHICLE CODE & ORD VIOLATIONS $5,000.00 331.12G QUALITY OF LIFE ORDINANCE FINES $1,500.00 Total 330G FINES, FORFEITS AND COSTS $6,500.00 340G DEPARTMENT EARNINGS 341.04G GENERAL FUND INTEREST $10,000.00 341.05G GENERAL FUND SAVINGS INTEREST $800.00 Total 340G DEPARTMENT EARNINGS $10,800.00 350G INSURANCE PREMIUM REFUNDS 351.10G REFUND FROM INSURANCE $0.00 Total 350G INSURANCE PREMIUM REFUNDS $0.00 355G STATE ENTITLEMENTS 301.90G UTILITY TAX REFUND FROM STATE $0.00 321.20G BEVERAGE (LIQUOR LICENSE) $800.00 355.05G STATE PENSION AID $13,000.00 355.09G Act 13 UGWF IMPACT FEE DIST $1,500.00 380.85G FIRE RELIEF-COMM OF PA $12,000.00 Total 355G STATE ENTITLEMENTS $27,300.00 367G CULTURE/RECREATION 367.14G PAVILION/FIELD RENTAL FEES $400.00 367.21G MIILITARY BANNERS $195.00 Total 367G CULTURE/RECREATION $595.00 380G MISCELLANEOUS-GENERAL 380.10G MISCELLANEOUS 380.25G COUNTY REIMBURSE/SNOW REMOVAL $0.00 380.30G CONTRIB/TEALTH INS $0.00 380.80G CABLE TELEVISION (COMCAST) $54,000.00 380.88G FUN-IO-BE-A-KID DAY DONATIONS $1,500.00 380.90G GRANTS $0.00 Total 380G MISCELLANEOUS-GENERAL $55,500.00 389.00G ALL OTHER MISC REVENUES $0.00 392.00F TRANSFER IN FROM GENERAL FUND $0.00 392G TRANSFER 392.08G TRANSFER FROM SEWER FUND $0.00 392.35G TRANSFER FROM HYWY AID FUND $0.00 Total 392G TRANSFER $0.00 Total Income $1,230,895.00 Expenses 400.00P EXPENSES : - PAYROLL 402.01P Fed W/H & FICA Taxes $0.00 402.02P STATE INCOME TAX $0.00 402.03P LOCAL TAX WITHHOLDING $0.00 402.04P STATE UNEMPLOYMENT TAX $0.00 402.05P LOCAL SERVICES TAX $0.00 402.06G Employer FICA Expense $0.00 402.10P POLICE PENSION EMP W/B $0.00 402.11P UNION DUES $0.00 402.13P NON-UNIF PENSION EMP W/H $0.00 402.14P AFLAC EMPL CONTRIB $0.00 Total 400.00P EXPENSES - - PAYROLL $0.00 400G ADMINISTRATION 400.10G SALARY OF COUNCILMEN $13,750.00 401.10G SALARY OF MAYOR $2,500.00 402.10G SALARY OF SECRETARY $53,560.00 402.12G SALARY OF ASST OFFICE CLERK $19,400.00 402.13G HOSP & INSURANCE - SECRETARY $20,055.96 402.15G WORKERS COMP-OFFICE $1,500.00 402.20G MATERIAL & SUPPLIES-GEN OFFICE $2,000.00 402.21G COMPUTER SUPPLIES $10,000.00 402.22G POSTAGE $1,100.00 402.26G EQUIP PURCHASES $0.00 402.31G MISCELLANEOUS $500.00 402.33 ADVERTISING $5,000.00 402.34 ENGINEERING FEES $45,000.00 402.36G AUDITOR'S FEES $6,250.00 402.37G LEGAL SERVICES-SOLICITOR $14,000.00 402.38G MISC LEGAL SERVICES $0.00 402.39G BOND FOR SECRETARY $420.00 402.43G BOND FOR OFFICE ASSISTANT $378.00 402.46G ASSOC DUES & CONVENTION EXP $7,000.00 402.48G ERRORS & OMISSIONS-COUNCILMEN $23,397.00 Total 400G ADMINISTRATION $225,810.96 403G TAX COLLECTIONS 403.11G SALARY OF TAX COLLECTOR $11,400.00 403.15G SOCIAL SECURITY TAX $875.00 403.22G MAT & SUPPLIES-REAL ESTATE $1,500.00 403.23G SUPPLIES & REFUNDS- LOC SVCTAX $500.00 403.25G REFUND ON REAL ESTATE TAXES $0.00 403.35G COG-MUNICIPAL ACT 77 REVENUE $3,900.00 403.39G BOND FOR TAX COLLECTOR $641.00 Total 403G TAX COLLECTIONS $18,816.00 405G PAYROLL BENEFITS 405.161 SOCIAL SECURITY $5,900.00 405.162 UNEMIPLOYMENT COMP - ADMIN $700.00 405.164 PENSION FUND - SECRETARY $3,120.00 Total 405G PAYROLL BENEFITS $9,720.00 409G MUNICIPAL BUILDING 409.10G SALARY OF JANITOR $3,200.00 409.20G MATERIAL & SUPPLIES-JANITOR $1,000.00 409.30G FUEL & LIGHT-EMS BUILDING $3,000.00 409.31G FUEL & LIGHT-MUNICIPAL BUILDING $5,600.00 409.32G TELEPHONES /1 INTERNET $4,700.00 409.33G WATER-PAWC MUNCIPAL BUILDING $800.00 409.34G MAINT & REPAIRS TO BUILDING $5,000.00 409.35G WATER-PAWC (EMS BUILDING) $275.00 Total 409G MUNICIPAL BUILDING $23,575.00 410G PROT TO PERSONS & PROP 410.100 BENEFITS REIMBURSEMENT $0.00 410.102 SIGN ON BONUS $0.00 410.103 RETENTION BONUS $0.00 410.10G ALARIES-POLICE $285,000.00 410.11G ANIMAL CONTROL $4,100.00 410.153 WORKMEN'S COMPENSATION $25,000.00 410.156 HOSPITALIZATION/INSURANCE $40,966.44 410.15G PENSION-POLICE $8,500.00 410.161 SOCIAL SECURITY $16,000.00 410.162 UNEMPLOYMENT COMPENSATION $2,500.00 410.163 COMPREHENSIVE BUSINESS POLICY $22,283.00 410.20G MATERIAL & SUPPLIES-POLICE $5,000.00 410.22G GAS & OIL $13,000.00 410.26G MINOR EQUIPMENT PURCHASES $3,000.00 410.27G AMMUNITION $1,500.00 410.31G POLICE INSURANCE $9,000.00 410.32G MISC (CHIEF REQ HATSI BADGES) $2,000.00 410.33G UNIFORMS-POLICE $4,000.00 410.34G POLICE TRAINING-GENERAL EXPENSE $2,000.00 410.35G POLICE INVESTIGATIONS $0.00 410.36G FALSE ARREST INSURANCE $11,000.00 410.38G VEHICLE MAINT & REPAIRS $9,000.00 410.39G RADIO MAINT & REPAIRS $1,000.00 410.45G POLICE CAR PURCHASE $15,278.88 Total 410G PROT TO PERSONS & PROP $480,128.32 411G FIRE PROTECTION 411.10G FIRE RELIEF FUND $11,200.00 411.151 COMPREHENSIVE BUSINESS POLICY $10,124.00 411.154 WORKMENS COMPENSATION $21,000.00 411.20G FIRE HYDRANTS $14,000.00 411.31G GASOLINE-FIREMEN $500.00 411.32G CONTRIBUTION TO FIRE CO $20,000.00 411.33G CONTRIBUTION TO FIRE TRUCK FUND $52,500.00 Total 411G FIRE PROTECTION $129,324.00 412G EMS 412.31G EMS SERVICE $12,000.00 Total 412G EMS $12,000.00 413G CODE ENFORCEMENT 413.10G SALARY $9,800.00 413.161 SOCIAL SECURITY $750.00 413.194 UNEMPLOYMENT COMP $300.00 413.195 WORKERS COMP $160.00 413.239 CODE ENFORCEMENT SUPPLIES $150.00 413.240 CELL PHONE $800.00 Total 413G CODE ENFORCEMENT $11,960.00 414G REGULATION PLANNING & ZONING 414.10G BUILDING INSPECTOR $1,200.00 414.32 Solicitors Fees - Zoning Board $800.00 414.33 Zoning Board Advertising $250.00 Total 414G REGULATION PLANNING & ZONING $2,250.00 430G HIGHWAYS 430.10G WAGES $110,000.00 430.154 WORKMENS COMPENSATION $15,600.00 430.156 HOSPITALIZATION & INSURANCE $41,820.96 430.161 SOCIAL SECURITY $8,700.00 430.162 UNEMPLOYMENT COMPENSATION $800.00 430.163 COMPREHENSIVE BUSINESS POLICY $20,695.00 430.164 PENSION FUND - STREETS $10,000.00 430.18G ENGINEERING FEES $5,000.00 430.20G CLOTHING ALLOWANCE $1,000.00 430.26G EQUIPMENT PURCHASE $2,500.00 430.27G VEHICLE $5,000.00 430.31G STEEL RIVERS COG STREET SWEEPER $800.00 430.32G MATERIAL FOR STREETS $20,000.00 430.33G EQUIP MAINT AND REPAIR $10,000.00 430.34G GAS AND OIL $12,000.00 430.35G STREET SIGNS AND MARKINGS $3,000.00 430.37G STREET RECONSTRUCTION $15,000.00 430.70G MAJOR BUILDING REPAIR $2,500.00 430.85G UITILITIES GARAGE $5,000.00 430.86G PHONE GARAGE $1,000.00 436.37G STORM SEWERS AND DRAINS $0.00 Total 430G HIGHWAYS $290,415.96 450G CULTURE-RECREATION 454.32G PARKS, PLAY GROUNDS, EQUIP MTL $4,000.00 454.35G FUN-TO-BE-A-KID DAY EXPENSES $2,000.00 454.40 PARKS & REC ACTIVITIES SUPPLIES $3,000.00 454.51G CONTRIBUTION ATHLETIC ASSOC $600.00 Total 450G CULTURE-RECREATION $9,600.00 480G MISCELLANEOUS-G 480.163 COMPREHIENSIVE BUSINESS POLICY $14,949.00 480.20G DEMOLITION $6,645.76 480.30G MISCELLANEOUS $0.00 480.31G STEEL RIVERS COG DUES $3,400.00 480.35G CODIFICATION OF ORDINANCE $500.00 Total 480G MISCELLANEOUS-G $25,494.76 6560 Payroll Expenses 6560ADP ADP INVOICE $2,600.00 6560NC NET CHECKS Total 6560 Payroll Expenses $2,600.00 Total Expenses $1,241,695.00 Other Income 341.0FP INTEREST INCOME $10,000.00 388.1FP CONTRIBUTIONS $800.00 Total Other Income $10,800.00 Other Expenses 999999P MISC CHARGE $0.00 Net Income $0.00 BOROUGH OF LIBERTY 2025 Highway Fund Budget 300H . RECEIPTS 301.10H COMMONWEALTH OF PA 301.10H $75,352.79 301.50H INTEREST 301.50H $2,000.00 301.51H INTEREST ON CDS 301.51H $0.00 301.52H SAVINGS INTEREST 301.52H $0.00 301.53H MISC 301.53H $0.00 301.55H INTEREST FROM PLGIT 301.55H $0.00 301.60H PURCHASE OF CD 301.60H $0.00 301.61H TRANSFER FROM PLGIT 301.61H $0.00 300H RECEIPTS - Other 300H RE $0.00 Total 300H . RECEIPTS $77,352.79 400H . EXPENSIS-HIGHVAY AID FUND 430.74H . CAPITAL PURCHASE-MAJOR EQUIP 430.74H $0.00 432.00H . SNOW AND ICE REMOVAL 432.00H $35,275.79 434.00H * STREET LIGHTING 434.00H $42,077.00 436.00H . STORM SEWERS & DRAINS 436.00H $0.00 438.00H . REPAIR OF ROADS-ASPHALT 438.00H $0.00 480.10H . TRANSFER TO 3 RIVERS BANK 480.10H $0.00 480.20H . INVESTMENT PLGIT/CD 480.20H8 $0.00 480.30H . BANK CHARGES 480.30H $0.00 400H . EXPENSES-HIGHWAY AID FUND - Other 400H . $0.00 Total 400H . EXPENSES-HIGHWAY AID FUND $77,352.79 Net Income $0.00 BOROUGH OF LIBERTY 2025 Sinking Fund Budget 300N . RECEIPTS - SINKING FUND 354.04N . GRANTS 354.04N $0.00 364.12N . SEWAGE SURCHARGE 364.12N $69,000.00 364.13N . Interest - Sinking Fund 364.13N $1,000.00 393.12N . PENNVEST LOAN PROCEEDS 393.12N $0.00 300N . RECEIPTS - SINKING FUND - Other 300N. $0.00 Total 300N . RECEIPTS - SINKING FUND $70,000.00 470N . DEBT SERVICES 471.20N . PRINCIPAL - PENNVEST 471.20N $58,481.00 472.20N . INTEREST - PENNVEST 472.20N $11,519.00 470N . DEBT SERVICES - Other 470N $0.00 $70,000.00 Net Income $0.00 BOROUGH OF LIBERTY 2025 Sewer Fund Budget 300S . RECEIPTS SEWER 301.10S . RECEIPTS FROM CUSTOMER PAYMENT 301.10S $550,000.00 340.10S . INTEREST RECEIPTS 340.10S $3,000.00 340.11S . INTEREST FROM PLGIT 340.11S $0.00 340.12S . INTEREST FROM CD 340.12S $0.00 340.13S . INTEREST FROM INVEST 340.13S $0.00 340.14S . SAVINGS INTEREST 340.14S $600.00 351.53S . GRANT-IN-AID FED GOVT 351.53S $0.00 351.55S . TAP-IN-CHARGE 351.55S $1,000.00 354.04S . GRANTS 354.04S $0.00 364.10S . SURCHARGE 364.10S $0.00 380.00S . MISCELLANEOUS-SHUT OFF 380.00S $0.00 380.10S . AIM LOAN 380.10S $0.00 380.15S . PURCHASE OF CD 380.15S $0.00 380.16S . INVESTMENT IN INVEST 380.16S $0.00 392.01S . TRANSFER FROM GENERAL FUND 392.01S $0.00 392.05S . TRANSFER FROM PAYROLL 392.05S $0.00 392.08S . TRANSFER FROM HUNTINGION 392.08S $0.00 300S . RECEIPTS SEWER - Other 300S . $0.00 Total 300S . RECEIPTS SEWER $554,600.00 421S . SALARY EXPENSES 421.10S . SECRETARIES SALARY 421.10S $0.00 421.11S . ASST SECRETARY WAGES 421.11S $0.00 421S . SALARY EXPENSES - Other 421S. $0.00 Total 421S . SALARY EXPENSES $0.00 422S . SEWAGE DISPOSAL 422.10S - PAMS/PA ONE CALL/MISC FEES 422.10S $10,000.00 422.11S * ELECTRIC POWER 422.11S $2,500.00 422.12S . PAYTO PA AMERICAN WATER 422.12S $492,000.00 422.13S . ACT 537 COMPLIANCE 422.13S $0.00 422.14S . GAS AND OIL 422.14S $0.00 422.15S . REPAIRS TO PUMP STATION 422.15S $28,100.00 422.1S . WAGES-EXPENSE 422.1S $0.00 422S . SEWAGE DISPOSAL - Other 422S . $0.00 Total 422S . SEWAGE DISPOSAL $532,600.00 423S . ADMINISTRATION-EXPENSE 423.2S . SOLICITOR'S FEE 423.2S $0.00 423.31S . SALARY OF COUNCILMEN 423.31S $0.00 423.32S . ERRORS & OMISSION-COUNCIL 423.32S $0.00 423.35S . BOND FOR ASST SECRETARY 423.35S $0.00 423.3S . AUDITOR'S FEE 423.3S $0.00 423.41S . ENGINEER'S FEES 423.41S $3,500.00 423.45S . CUSTODIAN'S SUPPLIES 423.45S $0.00 423.46S . OFFICE SUPPLIES AND EQUIPMENT 423.46S $2,000.00 423.47S . COMPUTER SUPPLIES 423.47S $0.00 423.48S . PEST CONTROL 423.48S $1,500.00 423.49S . VACTOR / CAMERA 423.49S $5,000.00 423.4S . CUSTODIAN'S WAGES 423.4S $0.00 423.50S . WATER-PAWC SEWER EXPENSE 423.50S $0.00 423.51S . FUEL AND LIGHT 423.51S $0.00 423.52S . TELEPHONES 423.52S $0.00 423.53S . REPAIRS TO BUILDING 423.53S $10,000.00 423S . ADMINISTRATION-EXPENSE - Other 423S . $0.00 Total 423S . ADMINISTRATION-EXPENSE $22,000.00 Net Income $0.00