2015 final budget of the borough of littlestown · 2015 final budget of the borough of littlestown...

2015 FINAL BUDGET

of the

BOROUGH OF LITTLESTOWN

Tentatively Adopted on October 28, 2014

Final Adoption on December 9, 2014

BOROUGH OF LITTLESTOWNFiscal-Year 2015 Operating Budget

Executive Summary

As with the 2014 Budget the Borough of Littlestown has faced many budgeting challenges this year. As available funding sources are far less, cost for services and materials continue to rise. This coupled with more and more unfunded mandates from Federal and State agencies it is forcing communities such as Littlestown to do more with less. Although not alone the Borough continues to absorb increases in health care, workers compensation, insurance costs to mention a few. The borough also experienced losses in real estate transfer tax, earned income tax and property tax. This is a result of the current economy which has proven to be a burden to the borough and the citizens of Littlestown. Although we faced challenges the Borough has made significant head way in a multitude of areas of operation. The 8.5 million dollar upgrade to the wastewater treatment plant is nearing final completion and once tested it will generate additional revenues. The borough continues to upgrade and make repairs to our lift stations and well pumps. The Borough placed into service a total of 4 new vehicles this year, two police cars as well as a mid size F-550 dump truck and a F-350 utility truck both being equipped with plow systems. In addition the Borough replaced the roof to the municipal building, refurbished the tennis courts and made improvements to our parks and playgrounds. The borough has started to replace other Capitol equipment that has been in disrepair for years and as a result made it difficult for our employees to work in an effective manner. The borough purchased a 2025 John Deere tractor equipped with various implements as well as a generator, snow blower, power washer. The 2015 budget is broken down into six categories, General, Sewer, Water, Pool, Highway aid and Traffic control. Overall the entire budget will increase 6.75 percent over last year’s costs. The majority of the increase is related to the upgrades to the waste water treatment plant where we now are required to make the Penn vest payments. These costs were anticipated as a result of our 2013 rate study and funds generated by the 2014 rate increase will cover these costs. Attached you will find the completed balanced budget for 2015. The balanced budget as presented will not require the need for any additional Taxes or rate increases for the year 2015.

General Fund Revenues FY 2014

FY 13 as of

08/27/14 % fr last yr FY 2015 % Change

REAL ESTATE TAX - CURRENT $955,108 $1,034,475.68 108.31% $1,000,000 4.70%

REAL ESTATE TAX - PREVIOUS $14,000 $15,806.75 112.91% $14,000 0.00%

EARNED INCOME TAXES $300,000 $311,364.30 103.79% $300,000 0.00%

PER CAPITA TAXES - CURRENT $15,000 $11,491.00 76.61% $15,000 0.00%

PER CAPITA TAXES - PREVIOUS $1,600 $1,006.50 62.91% $1,600 0.00%

REAL ESTATE TRANSFER TAXES $40,000 $64,332.85 160.83% $50,000 25.00%

LOCAL SERVICE TAX $45,000 $42,699.30 94.89% $45,000 0.00%

OTHER REVENUES $314,430 $222,768.44 70.85% $294,694 -6.28%

TOTAL $1,685,138 $1,703,944.82 101.12% $1,720,294 2.09%

Borough Fund Accounts FY 2014

FY 14 as of

08/27/14 % fr last yr FY 2015 % Change

GENERAL FUND $1,685,138 $922,081.84 54.72% $1,720,294 2.09%

POOL FUND $91,541 $73,507.38 80.30% $68,368 -25.31%

WATER FUND $847,613 $431,665.47 50.93% $859,067 1.35%

SEWER FUND $1,111,758 $380,704.81 34.24% $1,339,511 20.49%

TOTAL $3,736,050 $1,807,959.50 48.39% $3,987,240 6.72%

Borough of Littlestown Fiscal-Year 2015 Operating Budget Worksheet

Real Estate Tax - Current $1,000,000

Real Estate Tax - Previous $14,000

Earned Income Tax $300,000

Per Capital Tax - Current $15,000

Per Capita Tax - Previous $1,600

Real Estate Transfer Tax $50,000

Local Service Tax $45,000

Other Revenues** $294,694

TOTAL $1,720,294

General Fund Revenues - FY 2015

** Other Revenues include: Cable TV, Fines, Interest

Earnings, Rents, County Revenues, Shared Revenues,

Reports and Permits, Parking Meters, Recreation,

Miscellaneous Revenues, Cash Balance Forward.

Real Estate Tax - Current

58%

Real Estate Tax - Previous

1%

Earned Income Tax 17%

Per Capital Tax - Current

1%

Per Capita Tax - Previous

0%

Real Estate Transfer Tax 3% Local Service Tax

3%

Other Revenues 17%

General Fund Revenues

General Fund $1,720,294

Pool fund $68,368

Water fund $859,067

Sewer Fund $1,339,511

TOTAL $3,987,240

Borough Fund Accounts - FY 2015

General Fund 53%

Pool fund 3%

Water fund 20%

Sewer Fund 24%

Borough Fund Accounts

Council $7,200

Mayor $2,500

Boro Office Admin $120,766

Public Works $186,142

Police $561,413

Wtr/Swr $90,693

Pool $43,808

EMC $5,500

Summer Rec $6,437

Tax Collector $17,000

TOTAL $1,041,460

Salaries - FY 2015

Council 1%

Mayor 0%

Boro Office Admin 11%

Public Works 18%

Police 54%

Wtr/Swr 9%

Pool 4%

EMC 0%

Summer Rec 1%

Tax Collector 2%

Salaries

2015 FINAL BUDGET

GENERAL FUND

Acct. No. Description 2015 Final

301.100 Real Estate Tax - Current 1,000,000

301.200 Real Estate Tax - Previous 14,000

TOTAL FOR ACCT. 301 1,014,000

310.010 Per Capita Tax - Current 15,000

310.020 Per Capita Tax - Previous 1,600

310.100 Real Estate Transfer Tax 50,000

310.210 Earned Income Tax 300,000

310.500 Local Service Tax 45,000

TOTAL FOR ACCT. 310 411,600

321.800 Cable Television Franchise 15,500


331.100 Court Fines and Restitutions 5,000

331.110 Motor Vehicle Code Violation 22,000


341.000 Interest Earnings 500

TOTAL FOR ACCT. 341 500

342.000 Rents Income 1,000


350.000 Governmental Revenues 2,000

350.200 Police/Municpal Pension 95,000

350.201 Volunteer Fire Relief 27,000

350.470 Alcohol Testing (NMS) 1,000


Acct. 321 CABLE TV

Acct. 331 FINES

Acct. 341 INTEREST EARNINGS

Acct. 342 RENTS AND ROYALTIES

Acct. 350 COUNTY REVENUES

2015 GENERAL REVENUE BUDGET

Acct. 301 REAL PROPERTY TAXES

Acct. 310 LOCAL TAX ENABLING ACT


355.010 Public Utility Realty Tax 1,570

355.040 Beverage Licenses 525


361.340 Hearing Fees 800

361.350 Legal Fees 1,500

361.351 Engineering 10,000


362.410 Building Permits 5,000

362.450 Yard Sale Permits 500


363.210 Parking Meters 12,000


367.100 Cell Tower Rent 20,700

367.140 Pavilion Rental 5,000

367.200 Tennis Court Lights 12

367.201 Summer Recreation Program 3,356

367.900 Donations 400


380.000 Miscellaneous Revenue 4,500

380.020 Benecon Rebate 11,667

380.030 Employee Paid Insurance 14,371

380.040 Workers Comp Reimbursement 33,794


TOTAL REVENUE BUDGET 1,720,294

Acct. 367 RECREATION

Acct. 380 MISCELLANEOUS REVENUE

2015 GENERAL REVENUE BUDGET

Acct. 355 SHARED REVENUE

Acct. 361 CHARGES FOR SERVICES REVENUE

Acct. 362 REPORTS AND PERMITS

Acct. 363 PARKING METERS


400.000 Council 2,400


401.000 Mayor 2,500

401.050 Manager 10,000


402.174 Education 1,500

402.210 Materials and Supplies 1,875

402.215 Postage 730

402.300 Computer Services 4,385

402.311 Auditing Services 7,500

402.314 Legal Services 10,000

402.321 Telephone 8,100

402.337 Vehicle and Meal Allowance 650

402.341 Advertising 400

402.342 Printing 200

402.390 Bank Charges/Fees 12

402.420 Association Dues 2,730

402.470 CDL Renewal Reimbursements 53


403.000 Tax Collector 17,000

403.100 Tax Refunds 250



405.000 Secretary 18,128

405.020 Clerk 2,546

405.030 Assistant Clerk 1,092

405.187 Benefit Payout 2,231


Acct. 402 ADMINISTRATION

Acct. 403 TAX COLLECTION

Acct. 405 CLERK/SECRETARY

2015 GENERAL EXPENDITURE BUDGET

Acct. 400 LEGISLATIVE BODY

Acct. 401 EXECUTIVE


409.226 Cleaning/Bathroom/Break Supplies 500

409.361 Electricity (10 South Queen St) 10,000

409.365 Service Contracts 5,606

409.373 Maintenance and Repairs 2,025

409.374 Minor Equipment Repairs 1,000


410.000 Police Chief 77,817

410.010 Patrolman 1 68,486

410.020 Patrolman 2 67,772

410.030 Patrolman 3 68,774

410.040 Patrolman 4 59,139

410.050 Sergeant 1 71,879

410.070 Part-Time Police 5,000

410.080 Police Secretary 15,610

410.090 Patrolman 5 59,139

410.100 Emergency Management Coord. 5,500

410.110 Patrolman 6 67,797

410.174 Police Education 1,800

410.183 Overtime 23,149



410.228 Animal Food and Shelter 40

410.231 Gasoline 17,500

410.238 Uniforms 2,500



410.321 Telephone 6,744

410.327 Radio Maintenance 1,200



410.365 Service Contracts 935

Acct. 410 PUBLIC SAFETY


Acct. 409 MUNICIPAL BUILDING


410.372 Vehicle Maintenance 4,000

410.440 Laundry 1,200

410.470 Alcohol Testing 1,000

410.500 Civil Service Commission 100

410.700 Capital Purchases 10,178


411.500 Alpha Fire Company Donation 25,000

411.540 Volunteer Fire Relief 27,000


414.020 Zoning Hearing Board 75

414.174 Education 500

414.210 Materials and Supplies 250

414.300 Building Permits - UCC Fees 580

414.310 Professional Service 175

414.313 Engineering Services 10,000


414.341 Advertising 1,000


414.420 Association Dues 175


427.365 Contracted Solid Waste Services 1,869


430.000 Director of Public Works 18,243

430.010 Laborer 1/Codes 15,750

430.020 Laborer 2 17,058

430.050 Laborer 5 17,058

430.060 Laborer 6 15,840

430.174 Education 500

Acct. 411 FIRE PROTECTION

Acct. 414 PLANNING & ZONING

Acct. 427 HIGHWAY GENERAL SERVICES



Acct. 410 PUBLIC SAFETY


430.183 Overtime 3,285

430.187 Benefit Payouts 4,420


430.231 Gasoline 13,000

430.238 Uniforms 2,100

430.260 Minor Equipment and Rentals 200

430.313 Engineering Services 1,500

430.361 Electric (Maintenance Building) 703

430.362 Natural Gas 3,000

430.372 Vehicle Maintenance 8,500




431.200 Street Cleaning 100


432.200 Snow and Ice Supplies 4,525


433.200 Street Signs 1,500


434.361 Electric - Street Lights 45,000



435.600 Curbs and Sidewalks 500


436.200 Storm Sewer Maintenance 300




Acct. 431 HIGHWAY ACTIVITIES - CLEANING

Acct. 432 HIGHWAY ACTIVITIES - WINTER

Acct. 433 HIGHWAY ACTIVITIES - SIGNS

Acct. 434 HIGHWAY ACTIVITIES - LIGHTING

Acct. 435 HIGHWAY ACTIVITIES - CURBS

Acct. 436 HIGHWAY ACTIVITIES - STORM SEWER


438.200 Street Maintenance 6,000


439.200 Street Construction Materials 5,000




451.361 Electric (Parks) 1,200


451.540 Summer Recreation Camp 6,712


456.361 Library - Electric 1,900

456.362 Library - Natural Gas 1,500

456.383 Library - Rent 9,000


458.540 Senior Center 2,000

458.541 Littlestown Historical Society 5,000


470.000 Debt Loan Payment and Interest 174,310


475.000 Debt Issue Costs 860


485.000 Payroll Taxes 65,811


486.350 Umbrella Insurance 1,900

Acct. 458 CONTRIBUTIONS TO ORGANIZATIONS

Acct. 470 DEBT

Acct. 475 FISCAL AGENT FEES

Acct. 485 PAYROLL TAXES

Acct. 486 INSURANCE


Acct. 438 HIGHWAY ACTIVITIES - MAINTENANCE

Acct. 439 HIGHWAY ACTIVITIES - MATERIALS

Acct. 451 RECREATION

Acct. 456 BOROUGH CONTRIBUTIONS - LIBRARY


486.351 Property Insurance 6,890

486.352 Liability Insurance 3,311

486.353 Surety (Bonds) 440

486.354 Workers' Compensation 17,835

486.355 Workers' Comp - Fire Company 57,371

486.356 Automobile Insurance 2,847

486.357 Public Officials Insurance 4,331

486.358 Police Professionals Insurance 7,363


487.155 Eye Glasses/Contacts 200

487.156 Health Insurance 151,695

487.158 Life Insurance 2,339

487.163 RX Copays 1,600

487.164 Health Insurance Compensation 4,800

487.165 Patient Centered Outcomes Research 70


492.301 Transfer to Equipment Replacement Fund 1,058

492.302 Transfer to Capital Projects Fund 10,000

492.303 Transfer to Vehicle Replacement Fund 3,190

492.600 Transfer to Police Pension 86,359

492.650 Transfer to Municipal Pension 23,574


TOTAL EXPENDITURE BUDGET 1,720,294

1,720,294

1,720,294

0


Acct. 487 HEALTH INSURANCE BENEFIT

Acct. 492 TRANSERS TO OTHER FUNDS

TOTAL EXPENDITURES

TOTAL REVENUES

SURPLUS/DEFICIT

Acct. 486 INSURANCE

2015 FINAL BUDGET

POOL FUND




360.010 Season Tickets 16,000

360.020 Daily Admissions 29,000

360.030 Concession Stand Lease 13,000

360.040 Learn to Swim 1,500

360.050 Miscellaneous 1,600

360.060 Pool Activities 1,000


399.000 Cash Balance Forward 6,268


TOTAL REVENUE BUDGET 68,376

Acct. 399 CASH BALANCE FORWARD

2015 POOL REVENUE BUDGET


Acct. 360 POOL AND CONCESSION REV


427.450 Contracted Solid Waste Services 642


429.010 Assistant Pool Manager 4,500

429.020 Lifeguards 20,000

429.030 Concession Stand Manager 5,000

429.040 Concession Stand Staff 8,308

429.050 Pool Manager 6,000



452.222 Chemicals 5,500

452.300 General Expenses (Money Bags) 1,600

452.321 Telephone 450

452.361 Electric (Pool/Concession) 3,000


452.400 Concession Stand 7,277




TOTAL EXPENDITURE BUDGET 68,376

68,376

68,376

0


TOTAL EXPENDITURES

TOTAL REVENUES

SURPLUS/DEFICIT

2015 POOL EXPENDITURE BUDGET

Acct. 427 HIGHWAY GEN SERVICES


Acct. 452 POOL DEPARTMENT

2015 FINAL BUDGET

WATER FUND


341.000 Interest Earnings 1,000

341.003 CD Interest Earnings 500


378.100 Water Rents 748,618

378.200 Connection Fees 11,400

378.300 Well Generation Contribution 270

378.400 Private Fire Protection 2,941

378.460 Attorney Fees 1,500

378.470 Temporary Use 270

378.490 Read Outs 270

378.500 Turn On Fees 45

378.510 Shut Off Fees 50


380.000 Miscellaneous Revenue 400


380.040 Final Read Fees 270

380.050 Additional Meters 150

380.070 Bad Check Fees 61

380.080 Meter Testing 30

380.090 Certified Fees/Cert. of Mailings 500

380.100 Cell Tower Rent 79,125



2015 WATER REVENUE BUDGET


Acct. 378 WATER SYSTEM



400.000 Council 2,400


401.050 Manager 10,000


405.000 Secretary 18,128

405.020 Clerk 11,458




406.020 Assistant Water/Sewer Operator 20,565

406.030 Chief Water/Sewer Operator 24,782

406.183 Overtime 2,267

406.187 Benefit Payout 827



409.361 Electric (2205 White Hall Road) 3,000



409.374 Minor Office Equipment Repairs 1,500


427.365 Contracted Services 1,227


430.000 Director of Public Works - Topper 18,243

430.010 Laborer 1/Codes - Westfall 7,875

430.020 Laborer 2 - Weishaar 8,529

430.050 Laborer 5 - Woodward 8,529

430.060 Laborer 6 - Crosley 7,920

Acct. 406 WATER DEPARTMENT


2015 WATER EXPENDITURE BUDGET


Acct. 401 EXECUTIVE


Acct. 427 HIGHWAY SANITATION SERVICES



430.183 Overtime 1,643

430.187 Benefit Payouts 3,333

430.372 Maintenance - Vehicle 3,500

430.700 Capital Purchase 8,500



447.222 Chemicals 8,100

447.260 Minor Equipment 500


447.316 Lab Testing 23,425

447.361 Electric (Wells) 50,376

447.362 Natural Gas 1,300


447.370 Maintenance - Hydrants 5,000

447.371 Maintenance - Tanks 36,700


447.375 Maintenance/Repairs to Waterlines 2,800

447.376 Maintenance/Repairs to Water Mains 2,800

447.377 Maintenance Meters/New Meters 10,000


448.174 Education 1,000


448.215 Postage 1,850

448.238 Uniforms 375




448.321 Telephone 4,193



448.364 PA One Calls 250

Acct. 447 DISTRIBUTION (WELLS)





448.365 Service Contracts 685











486.350 Umbrella 1,900












492.302 Transfer to Capital Project Funds 45,051




859,067

859,067

(0)

TOTAL EXPENDITURES

TOTAL REVENUES

SURPLUS/DEFICIT

Acct. 492 TRANSER TO OTHER FUNDS

Acct. 487 HEALTH INSURANCE

Acct. 470 DEBT



Acct. 486 INSURANCE



2015 FINAL BUDGET

SEWER FUND





364.100 Sewer Rents 1,304,279

364.200 Connection Fees 17,400

364.300 Sewer Reserve 2,500

364.460 Attorney Fees 2,000

TOTAL FOR ACCT. 364 1,326,179

380.000 Miscellaneous Revenue 100


380.070 Bad Check Fees 100

380.090 Certified Fees/Cert. of Mailings 465


TOTAL REVENUE BUDGET 1,339,511


2015 SEWER REVENUE BUDGET


Acct. 364 SANITATION


400.000 Council 2,400


401.050 Manager 10,000


405.000 Secretary 18,128

405.020 Clerk 11,458




406.020 Assistant Water/Sewer Operator 20,565

406.030 Chief Water/Sewer Operator 24,782

406.183 Overtime 2,267

406.187 Benefit Payout 827



409.361 Electric (2136 White Hall Road) 62,000



409.374 Minor Office Equipment Repairs 1,500


427.365 Contracted Services 1,227



428.222 Chemicals 36,704

428.231 Gasoline 5,500

428.260 Minor Equipment 500


Acct. 427 HIGHWAY SANITATION SERV

Acct. 448 SEWER PLANT

2015 SEWER EXPENDITURE BUDGET


Acct. 401 EXECUTIVE


Acct. 406 SEWER DEPARTMENT



428.316 Lab Testing 18,700

428.361 Electric (Pump Stations) 17,000


428.371 Maintenance - Machinery 4,000


428.375 Maintenance/Repairs to Sewerlines 1,000

428.376 Maintenance/Repairs to Sewer Mains 1,000

428.380 Equipment Rental 100


429.174 Education 1,000


429.215 Postage 1,804

429.238 Uniforms 445




429.321 Telephone 3,988



429.364 PA One Call 350






430.000 Director of Public Works - Topper 18,243

430.010 Laborer 1/Codes - Westfall 7,875

430.020 Laborer 2 - Weishaar 8,529

430.050 Laborer 5 - Woodward 8,529

430.060 Laborer 6 - Crosley 7,920

430.183 Overtime 1,643

Acct. 448 SEWER PLANT





430.187 Benefit Payouts 827

430.372 Maintenance - Vehicle 4,500









486.350 Umbrella 1,900












492.302 Transfer to Capital Projects Fund 13,510



TOTAL EXPENDITURE BUDGET 1,339,511

1,339,511

1,339,511

(0)

TOTAL EXPENDITURES

TOTAL REVENUES

SURPLUS/DEFICIT


Acct. 487 HEALTH INSURANCE

Acct. 492 TRANSER TO OTHER FUNDS

Acct. 486 INSURANCE



Acct. 470 DEBT

2015 FINAL BUDGET

HIGHWAY AID FUND




350.000 Intergovernmental Revenues 95,971



2015 HIGHWAY AID REVENUE BUDGET


Acct. 350 COUNTY REVENUES


430.074 Major Equipment Purchases -

TOTAL FOR ACCT. 430 -

432.000 Snow and Ice Supplies 4,525


437.000 Repairs of Tools and Machinery 5,000


439.000 Construction Projects -


480.000 Miscellaneous Expenses -


492.000 Transfer to Capital Projects 86,681



96,206

96,206

0

TOTAL EXPENDITURES

TOTAL REVENUES

SURPLUS/DEFICIT

Acct. 437 REPAIRS OF TOOLS AND MACHINERY

Acct. 480 HIGHWAY CONSTRUCTION

Acct. 480 MISCELLANEOUS EXPENSES

Acct. 492 TRANSFER TO OTHER FUNDS

2015 HIGHWAY AID EXPENDITURE BUDGET


Acct. 432 WINTER MAINTENANCE

2015 FINAL BUDGET

TRAFFIC CONTROL FUND





387.000 Donations/Contributions 810


399.000 Cash Balance Forward 7,246

399.003 CD Cash Balance Forward 89,064


TOTALS 97,250

Acct. 399 CASH BALANCE FORWARD

2015 TRAFFIC CONTROL REVENUE BUDGET

Acct. 387 DONATIONS/CONTRIBUTIONS



433.000 Traffic Control Devices 5,500


492.000 Transfer to Capital Projects 91,750


TOTALS 97,250

97,250

97,250

0 SURPLUS/DEFICIT

2015 TRAFFIC CONTROL EXPENDITURE BUDGET

Acct. 433 HIGHWAY ACTIVITIES

Acct. 492 TRANSFER TO OTHER FUNDS

TOTAL EXPENDITURES

TOTAL REVENUES

2015 final budget of the borough of littlestown · 2015 final budget of the borough of littlestown...

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