FY 27 Proposed Operating Budget

DIVISION SUMMARY BY CHARACTER

Water & Sewer Accounting by Character

FY 24 Audited FY 25 Audited FY 26 Approved Budget FY 27 Proposed Budget

SALARIES AND WAGES CONTRACTUAL SERVICES SUPPLIES AND MATERIALS BUSINESS AND TRAVEL

$806,945 $325,877 $131,903

$802,124 $357,138 $144,334

$889,460 $400,125 $196,295

$982,403 $380,200 $174,600

$13,782

$6,721

$2,685

$6,450

INTER-GOVERNMENTAL / INTER-FUND EXPENDITURES

$0

$0

$50

$0

TOTAL

$1,278,507

$1,310,317

$1,488,615

$1,543,653

DIVISION SUMMARY BY FUND

Water & Sewer Accounting by Fund

FY 24 Audited FY 25 Audited FY 26 Approved Budget

FY 27 Proposed Budget

WATER & SEWER OPERATING

$1,278,507 $1,278,507

$1,310,317 $1,310,317

$1,488,615 $1,488,615

$1,543,653 $1,543,653

TOTAL

FINANCIAL NOTES PERSONAL SERVICES INCREASES $92,943 Full-time salaries increase: $9,353 Salary adjustment: $9,353 FY 27 COLA of 3% and Merit of $2,000: $42,046 Pensions increase due to FY 27 rate adjustment: $6,711 Health Benefits increase due to FY 27 rate adjustment: $12,600 Other Post Employment Benefits (OPEB) increase based on FY 27 actuarial: $2,121 Retirement Health Savings (RHS) increase based on FY 27 rate: $19,749 CONTRACTUAL SERVICES DECREASES ($19,925) Funding decreases in Financial/Audit based on actual expense history, partially offset by a slight increase in legal services. SUPPLIES & MATERIALS DECREASES ($21,695) General Office Mailing decreases based on actual expense history: ($20,000) Duplication Machine Supplies decreases based on actual expense history: ($1,500) BUSINESS & TRAVEL INCREASES $3,765 Funding increases for annual conference, training seminars, and costs associated with travel. INTER-GOVERNMENTAL / INTER-FUND DECREASES ($50) 201