GENERAL FUND 2025 BUDGET Income 300.000 - Taxes 301.100 . Real Estate Taxes - Current 643,000.00 301.200 . Real EstateTaxes - Prior 0.00 301.300 . Real Estate Taxes - Delinquent 20,000.00 Total 300.000 . TAXES 663,000.00 310.000 . LOCAL TAX ENABLING ACT 511 305.100 . Borough Occupation Tax 7,000.00 305.101 . Borough Occ Tax Delq. 5,000.00 310.010 . Borough Per Capita Tax 7,500.00 310.011 . Borough Per Capita Delq. 4,000.00 310.100 . Real Estate Transfer Tax 51,000.00 310.210 . Earned Income Tax-Currrent 550,000.00 310.230 . Earned Income Tax-Delinquent 2,600.00 310.360 . Business Privilege Tax 80,000.00 310.361 - Business Privilege Deliquient 51,000.00 310.410 . LST Tax 70,000.00 Total 310.000 - LOCAL TAX ENABLING ACT 511 828,100.00 320.000 . LICENSES AND PERMIT 320.062 . Special Events Permit 2,000.00 320.100 . Landlord Fee 2,500.00 320.200 . Overweight Truck Permit 500.00 321.610 . Transient Retailers 2,000.00 321.700 . Mechanical Devices 3,700.00 321.800 . Television Franchise 70,000.00 Total 320.000 - LICENSES AND PERMIT 80,700.00 330.000 - FINES AND FORFEITS 331.110 - Vehicle Code Violations 10,000.00 331.120 - Violations of Ordinances, Etc. 5,000.00 331.140 - Parking Violaion Fines 12,000.00 331.300 . Quality of Life Violations 3,000.00 332.100 . NSF Check Restitution 100.00 Total 330.000 . FINES AND FORFEITS 30,100.00 340.000 - INTEREST AND RENTS 341.100 - Interest Earnings 1,150.00 341.200 - Rent-Buildings 21,000.00 Total 340.000 . INTEREST AND RENTS 22,150.00 350.000 : STATE SHARED REV, ENT. & GRANTS 350.100 . N. Irwin Payment for Pol. Serv. 34,395.00 354.030 . Snow Removal Rt. 993 1,804.71 355.010 . Property Taxes-Public Utility 1,400.00 355.012 . Foreign Casualty Ins. Premium 57,000.00 355.040 - Alcoholic Beverage Tax 2,250.00 355.070 . Foreign Fire Insurance Premium 18,000.00 359.001 . Lieu of Taxes-Irwin Manor 1,500.00 Total 350.000 . STATE SHARED REV, ENT. & GRANTS 116,349.71 360.000 : CHARGES FOR SERVICES 361.340 . Hearing Fees 2,000.00 361.560 - Sale of Lien Letters 3,300.00 362.009 Pol. Spe. Prog. Reimb. 5,000.00 362.010 . Reimb. TaskForce/Driving 1,000.00 362.100 . Special Police Services 1,500.00 362.110 - Sale of Accident Report/Copies 1,200.00 362.410 . Building Permits 19,000.00 362.411 Vacant Property 800.00 362.430 . Dye Test/Lateral Certification 13,000.00 362.450 . Commercial Occupancy Permits 500.00 362.470 . Residential Occupancy Permit 3,000.00 362.471 - Rental Occupancy Permit 2,000.00 362.800 Wireless Communication Yrly Fee 0.00 363.210 - Parking Meters 27,000.00 363.220 - Monthly Parkers 32,000.00 364.110 - Sewer Tap-In Fee 0.00 364.120 - Sewage Charges 1,440,000.00 364.121 - Deliquient Sewage Charges 200,000.00 364.300 . Garbage & Refuse Collection 623,315.20 364.301 . Deliquient Garbage 99,270.51 367.300 - Playground Use Charges 14,200.00 Total 360.000 . CHARGES FOR SERVICES 2,488,085.71 380.000 - MISCELLANEOUS 380.001 . General Miscellaneous 10,000.00 395.100 . Refund Prior Year Expenditures 15,000.00 395.200 . Reimbursement from Insurance 5,000.00 395.300 . Reimbursement Workers Comp. 1,000.00 Total 380.000 . MISCELLANEOUS 31,000.00 4,259,485.42 Total Income 4,259,485.42 Expense 400.000 - FINANCEIPERSONNEL 400.112 . Salary of Mayor 2,500.00 400.113 . Salary of Council 13,128.00 400.115 . Code Enforcement Offier 48,272.01 400.116 . Solicitor 40,134.76 400.121 . Salary of Manager 65,687.10 400.122 . Salary of Assistant Manager 47,798.40 400.143 . Extra Help-billing clerk 40,310.40 400.149 . Borough Portion Police Pension 60,000.00 400.150 . Boro Portion Non-Unfi Pension 15,000.00 400.151 . Employer Port. Healthcare Ded. 6,750.00 400.152 . Dental Insurance 2,923.68 400.153 . Emplyer Pymnt Lieu of healthca 7,616.59 400.154 - Short Term Disability 2,800.00 400.155 . Eyecare 162.00 400.156 . Hospitalization 55,876.87 400.158 . Life Insurance & Acc. Death 500.00 400.164 . State Aid Pensions Non-Unif 20,000.00 400.165 . State Aid Pensions Police 50,000.00 400.183 . Overtime 3,000.00 400.210 * Office Supplies-General 4,500.00 400.214 . Purchase Books, Subscriptions 300.00 400.215 - Safe Deposit Box 333.00 400.216 . Miscellaneous 800.00 400.310 . Appraisal Service 600.00 400.311 . Auditing Services 11,000.00 400.316 . Magistrate & Constable Fee 1,500.00 400.317 . Ordinance Codification Services 6,000.00 400.321 . Telephone 5,500.00 400.325 . Postage 500.00 400.341 . Advertising and Printing 6,000.00 400.352 . Public Officials Liability Ins 16,180.00 400.420 . Association Dues 3,100.00 400.421 - Conference Expenses 8,500.00 400.501 JCP Expenditures 250.00 400.750 - Equipment Replacement 400.00 Total 400.000 - INANCEIPERSONNEL 547,922.81 403.000 . TAX COLLECTION 403.114 . Commission-Real Estate Tax 30,000.00 403.213 . Materials & Supplies 650.00 403.316 - Commission - LST 910.00 403.317 - Commission - WageTax 5,500.00 403.318 - Commission - Bus. Priv Tax 5,100.00 403.325 . Postage/EIT and LST Collection 450.00 403.353 . Tax Collector's & Manager's Bond 2,300.00 Total 403.000 . TAX COLLECTION 44,910.00 407.000 . DATA PROCESSING 407.316 . Utility/Bus Priv Billing Serv 1,500.00 407.317 . Computer Hardware 1,000.00 407.319 . Computer Programs/Service 8,000.00 Total 407.000 . DATA PROCESSING 10,500.00 409.000 - PROPERTY - BUILDINGS & LOTS 409.216 . Miscellaneous 200.00 409.239 . Supplies - General 1,500.00 409.242 . Building Security 500.00 409.246 . Warehse Supplies for P.W. Bldg. 1,000.00 409.361 . Electric - Allegheny Power 8,700.00 409.362 . Gas - Columbia 12,600.00 409.364 . Sewer Service 2,000.00 409.366 . Water Mun. Auth. West Cnty. 2,000.00 409.373 . Maintenance & Repairs to Bldgs 77,000.00 409.374 . Maintenance Fire Extinguishers 1,000.00 Total 409.000 - PROPERTY - BUILDINGS & LOTS 106,500.00 410.000 . PUBLIC SAFETY - POLICE DEPT. 410.122 . Salary of Chief 83,817.09 410.130 . Salary of Full-Time Police 289,000.00 410.151 . Employer Port. Healthcare Ded. 5,500.00 410.152 - Dental Insurance 3,776.76 410.153 - Employer Payment in Lieu of Hea 23,273.19 410.154 - Disability Insurance 1,500.00 410.155 - Eyecare 458.28 410.156 . Hospitalization 70,348.49 410.158 - Life Insur.Accidental Death 500.00 410.182 - Overtime Fulltime 38,000.00 410.191 . Uniforms Fulltime 7,000.00 Sign on Bonus 5,000.00 410.192 SWAT Team 4,000.00 410.195 - Bullet Proof Vests 3,600.00 410.210 . Office Supplies-General 1,500.00 410.212 : Forms 1,000.00 410.213 . Small Items (Office) 150.00 410.215 . Books 1 Subscriptions 250.00 410.216 . Miscellaneous 250.00 410.217 . Copy Machine Supplies 300.00 410.231 . Vehicle Gasoline 10,000.00 410.235 - Vehicle Lubrication and Wash 450.00 410.238 . Taser's 2,000.00 410.239 - Ammunition & Similar Supplies 6,000.00 410.251 . Tires/Tubes 2,600.00 410.252 . Maintenance - Vehicles 5,500.00 410.253 . Maintenance-General Equipment 1,000.00 410.254 . Maintenance Office Equipment 600.00 410.260 . Purchase Minor Equipment 250.00 410.300 . Blood Alcohol Tests 700.00 410.301 . InSynch Annual Fee 2,600.00 410.314 . Legal Services Emp. Issues 500.00 410.316 . New Hire Testing Physicals Etc. 1,000.00 410.321 - Telephone 4,500.00 410.325 . Postage 200.00 410.326 - Contract for Radios 1,500.00 410.352 - Police Liability Ins. 19,920.00 410.420 . Association Dues 200.00 410.450 - Dog Catcher 2,700.00 410.461 - School/Classes 2,000.00 Total 410.000 . PUBLIC SAFETY - POLICE DEPT. 603,443.81 411.000 : PUBLIC SAFETY - FIRE DEPT. 411.166 . SWIF Workmens' Comp. 7,000.00 411.351 - Insurance (Building and Vehicle) 7,500.00 411.385 - Hydrant Rental 5,000.00 411.520 - Annual Lump Sum 10,000.00 411.540 . Firemen's Relief Assoc. 18,000.00 Total 411.000 . PUBLIC SAFETY - FIRE DEPT. 47,500.00 413.000 : CODE ENFORCEMENT 413.210 . Supplies 300.00 413.314 . Legal Svc-Blight Remediation 413.450 . Contracted Insp. Serv. 1,500.00 413.451 . Contracted-cleanup abandoned pr 7,750.00 413.452 . Blight Remed Research/Removal 2,000.00 Total 413.000 - CODE ENFORCEMENT 11,550.00 414.000 . PLANNINGIZONING 414.314 . Legal Services - ZHB 1,500.00 414.316 . Advertising 500.00 414.317 . Court Reporter 600.00 Total 414.000 . PLANNINGIZONING 2600.00 427.000 . SOLID WASTE - GARBAGE 427.338 . DEP Waste Hauler Permit Fee 400.00 427.452 . Contracted Garbage Service 604,552.00 427.490 . St. Sweeper Dumping Chgs. 6,200.00 427.491 - West. Cleanways HsehldHaz Waste Total 427.000 . SOLID WASTE - GARBAGE 611,152.00 429.000 - WASTE WATER COLLECTIONTREAINT 429.212 . Supplies 429.216 . Miscellaneous 100.00 429.250 . Maintenance and Repairs System 5,000.00 429.260 . Small Tools and Minor Equipment 150.00 429.325 - Postage 6,400.00 429.450 - Water Shut-off Fees 2,000.00 429.452 - W.W.M.A. Sewer Treatment Chrg 950,000.00 429.453 - Billing Info (MAWC) 300.00 Total 429.000 - WASTE WATER COLLECTIONTREAINT 963,950.00 430.000 : PUBLIC WORKS - STREETS 430.142 - Salary of PW Director 57,849.47 430.142 Salry of PW Supervisor (Matt) 0.00 430.143 . Salary of Laborers 98,350.00 430.151 . Employer Port. Healthcare Ded. 11,000.00 430.152 - Dental Insurance 3,145.32 430.154 - Disability Ins. - Short Term 1,300.00 430.155 . Eyecare 162.00 430.156 - Hospitalization 68,338.33 430.158 . Life InsurancelAccid. Death 300.00 430.183 . Overtime 5,500.00 430.216 . Miscellaneous 1,200.00 430.217 - Pa. One Call 400.00 430.231 . Vehicle Gasoline 6,500.00 430.232 - Vehicle Diesel Fuel 5,000.00 430.238 . Uniforms 4,000.00 430.239 . Shoe Allowance 1,000.00 430.245 . Highway Supples-Maintenance 6,500.00 430.246 - Other Supplies 3,500.00 430.250 - Maintenance & Repairs to Equip 22,000.00 430.251 . Maintenance Borough Vehicles 4,500.00 430.260 - Small Tools & Minor Equipment 5,000.00 430.313 - Engineering Services 150,000.00 430.321 . Telephone 6,500.00 430.384 . Rental of Equipment 1,300.00 432.245 . Snow Removal Supplies 65,000.00 433.250 . Street Signs - Repair/Replace 9,000.00 433.252 . Maint - Traffic Signal/Electric 6,600.00 433.254 . Maint - Gateways/Electric 3,300.00 Total 430.000 . PUBLIC WORKS - STREETS 547,245.12 445.000 . PARKING FACILITIES 445.140 . Meter Enforcement Officer 18,959.20 445.193 . Meter Enforcement Officer Unif 500.00 445.250 . Maintenance Parking Meters 2,500.00 445.252 . Lot Repair & Maintenance 1,500.00 Total 445.000 - PARKING FACILITIES 23,459.20 446.000 : STORMWATER 446.300 . Storm Water - MS4 Compliance 3,500.00 447.530 . Westmrind City TranistT Authrty 6,000.00 Total 451.000 . Stormwater 9,500.00 451.000 . RECREATION 451.530 - Cultural Recreation-Civics 3,000.00 454.250 - General Park Supplies/Maint. 35,000.00 454.364 - Sewer Service 2,100.00 455.250 . Shade Trees-Maintenance 4,000.00 Total 451.000 . RECREATION 44,100.00 471.000 : BANK FEES 480.316 - Bank Fees 500.00 Total 471.000 . BANK FEES 500.00 486.000 . INSURANCE & BONDING 486.158 - Life Insurance Premium/Council 300.00 486.351 . Package Policy 62,000.00 486.354 . Staff Workmens Compensation 45,000.00 486.355 . Insurance Deductible 2,500.00 486.700 . Insurance Coverage Damages 2,000.00 Total 486.000 . INSURANCE & BONDING 111,800.00 489.000 : MISC EXPENDITURES 489.164 . Payroll Taxes & Fringe Benefits 85,000.00 Total 489.000 . MISC EXPENDITURES 85,000.00 491000 : REFUND PRIOR YEARS REVENUES 491.000 . REFUND PRIOR YEARS REVENUES 491.001 . Refund of Prior Year Revenues 1,000.00 Total 491.000 - REFUND PRIOR YEARS REVENUES 1,000.00 492.000 . TRANSFER TO OPERATING FUNDS 492.023 - Transfer to Sewer Project Fund 435,000.00 492.030 . Transfer to Capital Reserve 51,852.48 Total 492.000 . TRANSFER TO OPERATING FUNDS 486,852.48 Total Expense 4,259,485.42 Net Ordinary Income 0.00 Net Income 0.00 Capital Reserve 2025 BUDGET Total 340.000 . INTEREST AND RENTS 341.400 Intesrtest Earnings 300.00 Total 340.000 -Interest and Rents 300.00 367.400 . Civic Activities Donation-Civic 380.000 . MISCELLANEOUS 380.002 - General Misc-CR Total 380.000 - MISCELLANEOUS 392.000 : OPERATING TRANSFER 392.400 . Trans from GF-CR 0.00 Total 392.000 - OPERATING TRANSFER 0.00 Total Income 410.000 . PUBLIC SAFETY - POLICE DEPT. 410.241 Guns and Sites 410.570 - police car cr 410.750 . Reserve for Police Car/Lightbar 410.329 computer eq 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 - 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 - 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 30.00 354.120 . Bridge Inspection Re-Imb. 0.00 355.100 . State Allocation Total Income 30.00 Expense 407.329 - Computer Hardware/Software 0.00 438.378 . Bridge Inspections 0.00 438.379 . Street Paving Total Expense 0.00 Net Income 30.00 SEWERISTORM FUND 2025 BUDGET Income 341.500 . Interest Earnings 100.00 392.500 . Trans from GenFund-Real Est Tax 350,000.00 392.501 - Trans from GenFund-Sewer Fees 0.00 341.121 . Trans from Gen Fund-Lamp Loan Total Income 350,100.00 Expense 429.244 . Sewer Line-VidReplRepisPr 429.313 - Engineering Services 429.316 - Engineering Services-SPF 0.00 429.610 . Sewer/Storm Lines-Video & Mappi 492.010 . Trans to General Fund 492.081 . Trans to Comb Sew Pro Phase I 47,650.00 492.082 . Trf to Comb Sew Proj Ph 2&3 276,550.00 Total Expense 324,200.00 Net income 25,900.00 SEWER PROJECT FUND 1 2025 BUDGET Income 341.001 . Interest Earnings 392.023 . Transfer from Sewer Proj. Fund $47,653.00 Total Income $ 47,653.00 Expense 471.041 . Principal Penn Vest Loan $36,000.00 472.041 . Interest Penn Vest Loan $ 1,000.00 Total Expense $ 37,000.00 Net Income $ 10,653.00 SEWER PROJECT 2 & 3 2025 BUDGET Income 341.001 - Interest Earnings 392.023 - Trans. from Sewer Proj. Fund $ 276,539.00 Total Income $ 276,539.00 Expense 471.041 - Principal PennVest Loan $ 193,000.00 472.041 . Interest PennVest Loan $ 80,000.00 Total Expense $ 273,000.00 Net Income $ 3,539.00 CIVICS 2025 BUDGET Income 367.400 donations $ 13,000.00 692.000 operating transfer $ 3,000.00 341.930 Interest income - Civics $ 100.00 Total Income $ 16,100.00 Expense 400.219 . Misc-Civics $ 400.00 433.251. Signs-Civics $ 262.75 451-530. Cultural Recreation-Civics $ 20,000.00 454.385. Rental Port A John Civics 454.386. Misc-Civics 480.316. Bank Fees Total Expense $ 20,662.75 Net Income $ (4,562.75) ALLHOUSE FUND 2025 BUDGET Income 341.001 . Interest Income $ 100.00 387.080 . Donations from Private Sources Total Income $ 100.00 Expense 454.020 . Park Supplies 454.021 . Gen. Park Supplie & Maintnance 454.249 . Camera System-lrwin 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 $0.00 380.001 . General Miscellaneous 392.001 . Transfer from General Fund Total Income $0.00 Expense 471.060 . Principal Tax Anticipation Nt 472.060 . Interest Tax Anticipation Note 480.101 . Bank Fees 480.316 . Bank Fees Total Expense $0.00 Net Income $0.00 REC FUND 2025 BUDGET Income 341.920 . Interest Income $ 7.00 381.010 . 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 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 $100.00 380.001 - General Miscellaneous 380.101 . Refund Bank Fees 391.100 . Proceeds Sale of Property Total Income $100.00 Expense 400.216 . Miscellaneous 454.252 . Park Supplies and Main-Property 480.101 . Bank Fees 480.316 . Bank Fees Total Expense $0.00 Net Income $100.00 Fire Tax 2025 BUDGET Income 392.000 Operating Transfer 301.4 $90,000.00 Total Income $ 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 Total Income $ EXPENSES Net Income Total Expense $ Street Light Tax 2025 BUDGET Income 392.000 Operating Transfer 392.506 383.112 Street Light Income $60,000.00 Total Income $ 60,000.00 Expense 434.361 Street Lights 56,000.00 Net Income Total Expense $ 60,000.00