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Home My WebLink AboutD-1005 Chart of Accounts ORDINANCE D-1005 AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF CARMEL, INDIANA AMENDING CHAPTER 2, ARTICLE 10, SECTION (A) , OF THE CARMEL CITY CODE BY THE INCLUSION OF SECTION (B) ENTITLED CHART OF ACCOUNTS WHEREAS, the Carmel City Council did authorize the expenditure of funds to the Clerk-Treasurer in 1992 in order to establish a chart of accounts for all funds except utilities and, WHEREAS, the Carmel City Council did use said chart of accounts for the preparation of the 1993 budget for all funds except utilities and, WHEREAS, the Carmel City Council did request the Clerk-Treasurer (IC36-4-7-6 Section 7) to establish and prepare all reports for the City based on that chart of accounts for all funds except utilities and, WHEREAS, the Carmel City Council is desirous of adopting and using the Chart of Accounts for the preparation of the 1994 budget and all future budgets for all funds except utilities and, WHEREAS, the Carmel City Council is desirous 'of maintaining consistency of the budgets among all the departments and elected officials and, . WHEREAS, the Carmel City Council has determined through their chief financial officer and fiscal consultants that the consistency of the budgets among all the departments and elected officials can be accomplished through the proper and accurate use of a Chart of Accounts and general budget forms directed by the Clerk-Treasurer and, WHEREAS, the Carmel City Council has determined through their chief financial officer and fiscal consultants that the consistency of the budget of the Carmel Clay Board of Parks and Recreation can be accomplished and maintained through proper and accurate use of a Chart of Accounts and general budget forms directed by the Clerk- Treasurer and, WHEREAS, the Carmel City Council authorizes the Clerk-Treasurer as the fiscal officer of the City and under IC 36-4-7-6, to administer said Chart of Accounts and all forms relating to the preparation of said budget for all funds except utilities and, WHEREAS, the Carmel City Council is desirous of adopting the Chart of Accounts as set forth in Exhibit A, Definitions of Budget Classifications as set forth in Exhibit B, Budget Estimate Worksheet as set forth in Exhibit C and Budget Estimate as set forth in Exhibit D for all funds except utilities and, WHEREAS, the Carmel City Council is desirous of adopting the report entitled Expenditure Budget by Fund and Department (Exhibit E) as the official budget estimate report to be used for all funds, except utilities, by the Council in review of budget estimates and, WHEREAS, the fiscal officer, as outlined in IC 36-4-7-6 (Section 4). shall be charged with the preparation of said report and, WHEREAS, the Carmel City Council is desirous of requiring all departments, with the exception of utilities, and all elected officials to use the Chart of Accounts as adopted by the Council and all forms presented with this ordinance and, WHEREAS, the Carmel City Council is desirous to prohibit the use of non-posting accounts as stated in the Chart of Accounts. The City Council is desirous to prohibit the use, by any department or elected official, of non-posting accounts for line item appropriations but rather shall use the point numbers and/or budget categories as defined in the Chart of Accounts for-said purpose. NOW, THEREFORE, BE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY OF CARMEL, INDIANA AS FOLLOWS: Section I. Chapter 2, Article 10, Section b, of the Carmel City Code is hereby amended to read as follows: The Common City Council has adopted a Chart of Accounts, budget forms and report (Exhibit A, B, C, D and E). The Common City Council requires all departments, Carmel Clay Board of Parks and Recreation and all elected officials to use the Chart of Accounts and budget forms as adopted in the preparation of budget estimates. The Common City Council authorizes the Clerk-Treasurer to administer the Chart of Accounts as he or she finds it necessary in order to assure continuity and consistency of the budget process among all departments and elected officials. The Common City Council further declares that the Chart of Accounts or budget forms may not be changed or altered. That non-posting accounts as stated in the Chart of Accounts shall not be used by any department or elected official in the preparation of the budget but shall abide by the point system and budget category line items as established in the Chart of Accounts. SECTION II. Any and all additions or alterations of the Chart of Accounts, budget forms and report must be petitioned by Ordinance through the Council and must receive a favorable recommendation from the fiscal officer. SECTION III. All prior Ordinances or parts thereof inconsistent with any provision of this Ordinance are hereby repealed. SECTION IV. ordinance. That the utility department is exempt from this SECTION V. This ordinance shall be in full force and effect from and after its passage. PA~S~ BY THE COMMON COUNCIL OF THE CITY OF CARMEL, INDIANA THIS DAY OF JULY 1993. P~ ~ ficer f . Mayor, of Carmel, Indiana ATTEST · C asurer / Indiana, on ",ity of Carmel Chart r,. ,ccounts - Object Codes I Function Personal Services Code 410 Description (Wages and benefits paid by the City) Salaries and Wages 100-00 Full Time Regular 110-00 Part Time 120-00 120-01 120-02 120-03 Overtime Scheduled Unsheduled Civilian (100-199) Employee Benefits (200-299) 200-03 210-00 220-00 Deferred Compensation and Benefits (Police Dept. Only) Employer's Share of Social Security (FICA) Employer's Share of Health Insurance 230-00 230-01 230-03 Employer's Share of Retirement (PERF) Uniformed Civilian 240-00 250-00 255-00 Medicare Clothing Allowance C.P.D. Unemployment Compensation 260-00 265-00 Retirement Benefits - Full Time Retirement Benefits - Part Time y of Carmel Chart of Accounts - Object Codes I Function Supplies Code 420 Description (Consumables purchased for in- house use) Office Supplies (300-309) 300-00 Official Forms 301-00 Stationery and Pdnted Matedal 302-00 Office Supplies Operating Supplies (310-349) 310-00 311-00 312-00 313-00 314-00 315-00 320-00 321-00 Fuel Oil Bottled Gas Ice Diesel Fuel Gasoline Oil Tires and Tubes Garage and Motor Supplies ,y of Carmei Chart of Accounts - Object Codes ~ Function Supplies Code 42O Description (Consumables purchased for in - house use) Maintenance Supplies (350-389) 350-00 Building Materials 360-00 Gravel 361-00 Sand 362-00 Cement 363-00 Bituminous Materials 364-00 Paint 365-00 Salt and Calcium 370-00 38O-00 389-00 Repair Parts Small Tools and Minor Equipment Other Maintenance Supplies Misc. Supplies (390-399) 390-00 390-01 390-02 390-10 390-11 390-12 390-13 390-20 390-30 390-31 390-32 Misc. Supplies Linen & Blankets Reference Manuals Ammunition & Accessories Special Departmental Supplies Safety Supplies Electronics Fire Prevention Supplies Traffic Signs Street Signs Posts & Hardware 390-99 Other Misc. ~ ,qf of Carreel Chart of Accounts - Object Codes I Function Other Services and Charges Code 430 Description (Goods and services contracted with outside providers) Professional Services (400-419) 400-00 4ol -Oo 402-00 403-00 403-0'3 403-02 404-00 405-00 405-01 405-02 406-00 Legal Fees Engineering Fees Architectural Fees Accounting Fees O~.her Accoun~_~.nc~ :E'ees Independent Audit Consulting Fees City Attorney City Council All Other City Departments Recording Fees 407-00 407-01 407-02 407-03 407-99 Medical Exams Shots & Inoculations Mental Health Counseling Other Medical 41 41 41 41 41 41 41 41 41 41 41 41 41 9-00 9-01 9-02 9-03 9-10 9-40 9-41 9-50 9-51 9-52 9-53 9-54 9-99 Other Professional Fees Film Development Micro Film Software Support Promotional Testing Zoning Ordinance Comprehensive Plan Update Special Judge . Pro Tem Judge Pauper Attorney Codification of Ordinances Interpreters Other Professional Fees ,ity of Carreel Chart of Accounts - Object Codes I Function Other Services and Charges Code 430 Description (Goods and services contracted with outside providers) Communication and Transportation (420-449) 420-00 Postage 430-00 430-01 430-02 430-03 430-04 430-05 Travel Fees and Expenses Training Travel & Lodging (!ntemal) Training Travel & Lodging (Extemai) Travel & Lodging (Nontraining) Travel Per Diems Chamber of Commerce Luncheon Fees 440-03 445-00 Telephone Une and Toll Charges Fax Line and Toll Charges Printing 450-00 450-01 450-02 455-00 460-03 465-00 and Advertising (450-469) Pdnting Other Than Office Supplies Internal Materials Promotional & Special Pdnting Publication of Legal Notices Classified Ads City Promotion Advertising Insurance 470-00 475-00 Workmen's Compensation General Insurance (470-479) Utilities 480-00 485-00 490-00 Electricity Water and Sewer Gas (480-499) City of Carmel Chart ~,_ Accounts - Object Codes I Function Other Services and Charges Code 430 Description (Goods and services contracted with outside providers) Repairs and Maintenance (500-519) 500-00 500-60 501-00 501-01 502-00 503-00 504-00 505-00 506-00 509 - 00 51 0-00 511-00 515-01 515-02 Equipment Repairs and Maintenance Traffic Lights Building Repairs and Maintenance Trash Collection Contracted Street Repaving Contracted Street Striping Grounds Maintenance Radio Maintenance Contracted Cleaning Services Other Contracted Services Auto Repairs and Maintenance Car Cleaning Maintenance Contracts Equipment Software Rentals 520-00 520-01 520-02 525-00 526-00 527-00 530-00 530-01 530-02 530-03 530-04 530-99 & Leases (520-539) Hydrant Rental Indpls Carmel Building Rental Automobile Lease Right of Way Lease Equipment Rental & Leases Centrex Cellular Postage Meter Copier Other Rental & Leases Debt Service 540-00 541-00 542-00 Principal Interest Paying Agent & Other Fees (540-549) ' City of Carmel Chart Accounts - Object Codes [ Function Other Services and Charges Code 430 Description (Goods and services contracted with outside providers) Other Services and Charges (550-599) 550-00 551-00 552-00 553-00 Jury Fees and Expenses Promotional Funds Subscriptions Organization and Membership Dues 560-00 560-01 560-02 560-03 Clothing & Accessories Uniforms Uniform Accessories Safety 565 565 565 -00 -01 -02 Clothing Services Laundry Service Dry Cleaning 570 - 00 570-01 570 - 02 570-03 570-04 Training Seminars Training Fees (Internal) Training Fees (External) Instructional Fees (Internal) Instructional Fees (External) 575-00 576-00 580-00 Dog Pound Services Animal Services Assessment Fees 581-00 581-01 581-02 Special Organization Donation Carmel H.S. AV CATV Hamilton County Senior Citizens 582-00 583-00 584-00 585-00 590-00 595-00 Special Investigation Fees Other Fees and Licenses Refunds, Awards & Indemnities Special Census and Election Fees Special Projects Petty Cash (1993 Budget Only) City of Carmel Chart ,,. Accounts - Object Codes I Function Capital Outlay Code 440 Description ~ (Investments in assets with extended useful live i.e. > I year) Land (600-609) 600-00 Land 605-00 Rights of Way Buildings 610-00 (610-619) Building and Building Improvements Improvements Other Than Buildings (620-629) Equipment (630- 699) 630 - O0 631 - O0 Furniture and Fixtures Communication Equipment 632-00 Computer Equipment 632-01 Hardware 632 - 02 Software 635-00 636-00 640-00 Grounds Maintenance Parks Equipment Office Equipment 650-00 650-01 650 - 02 650-03 Motor Equipment Cars & Trucks Firetruck Ambulance 660-00 661-00 Street and Traffic Equipment Street Lights 670-00 670-01 670- 02 670-03 670 - 99 Other Equipment Task Force Equipment Water Rescue Equip Firearms 670.04 Haz Materials Other Equipment 690-03 Library Reference Material EXHIBIT B DEFINITIONS OF BUDGET CLASSIFICATIONS 410 PERSONAL SERVICES This classification includes expenditures for salaries, wages and related employee benefits provided for all persons employed by the city. Sick leave, vacation leave, overtime compensation, and other such benefits would also be included. SALARIES AND WAGES (100-199) Included in this account are salary and wage expenditures for city employees. Sick, vacation and other excused absences would be included in this account. 100-00 FULL TIME REGULAR This classification includes salary and wage expenditures for city employees working a minimum of thirty-seven and one-half hours a week. 110-00 PART TIME This classification includes salary and wage expenditures for city employees working an annual average of less then thirty-seven and one-half hours a week. 120-00 OVERTIME City expenditures for salaries and wages in excess of the normal pay period hours or rate. 120-01 SCHEDULED Wages for uniformed employees with predetermined overtime hours. Example: Firepersons' scheduled overtime. 120-02 UNSCHEDULED Wages for uniformed employees without or in excess or the predetermined overtime hours. Example: Firepersons' pay in excess of the scheduled overtime. 120-03 CIVILIAN Wages for nonuniformed employees in excess of thirty-seven and one-half hours per week. Two and one-half hours are paid at straight time, but classified as overtime. EMPLOYEE BENEFITS (200-299) Employee benefits include employer contributions to retirement plans, unemployment compensation, group health and life insurance, employer's portion for payroll taxes and other similar benefits. Those units with "self- funded insurance" plans shall use this classification. 410 PERSONAL SERVICES (CONTINUED) 200-00 DEFERRED COMPENSATION AND BENEFITS AND BENEFITS (POLICE DEPARTMENT ONLY) Employer's contribution to deferred compensation plans for the Carmel Police Department only. 210-00 EMPLOYER'S SHARE OF SOCIAL SECURITY Employer's contribution of social security expenses related to city payroll. 220-00 EMPLOYER'S SHARE OF HEALTH INSURANCE, AD&D AND LIFE INSURANCE Health insurance expenditures made on behalf of city employees. 230-00 EMPLOYER'S SHARE OF RETIREMENT-PERF Retirement plan contributions made on behalf of city employees. 230-01 UNIFORMED Retirement plan contributions made on behalf of uniformed city employees. Example: Police and firepersons. 230-03 CIVILIAN Retirement plan contributions made by the city on behalf of nonuniformed city employees. 240-00 MEDICARE Employer's contribution of medicare expenses related to city payroll. 250-00 CLOTHING ALLOWANCES (POLICE DEPARTMENT ONLY) 'Payroll disbursements to uniformed police officers for compensation of uniforms purchased directly. Annual limit $750 (subject to federal and state taxes) . 255-000 UNEMPLOYMENT COMPENSATION Expenditures for the unemployment compensation of former city employees. 260-00 RETIREMENT BENEFITS - FULL TIME Expenditures for retirement benefits of former full-time city employees. 265-00 RETIREMENT BENEFITS - PART TIME Expenditures for retirement benefits of former part-time city employees. 4 2 0 SUPPLIES This classification includes articles and commodities which are purchased for internal use and entirely consumed and materially altered when used, and/or show rapid depreciation after use (i.e. normally less than one year useful life). OFFICE SUPPLIES (300-309) All articles necessary to the proper operation of an office, other than equipment. 300-00 OFFICIAL FORMS Expenditures for the printing of official city, state and other forms. Examples: Tickets for Police Department, claim forms, building permit, amusement licenses, payroll form, etc. 301-00 STATIONERY and PRINTED MATERIALS Expenditures to outside print shops for printing materials and supplies to be consumed by normal departmental operations. Examples: Stationery, envelopes, business cards, etc. 302-00 OFFICE SUPPLIES All office items necessary to the proper operation of an office. Examples: Typewriter ribbons, paper clips, pencils, scotch tape, stencils, adding machine tapes, printer ribbons, printer paper, copy paper, copy supplies, audio and video 'tapes, cassette tapes. OPERATING SUPPLIES (310-349) All non-office materials and articles necessary to the proper functioning of a city department. 310-00 FUEL OIL 311 - 00 BOTTLED GAS 312-00 ICE 313-00 DIESEL FUEL 314-00 GASOLINE 315-00 OIL 420 SUPPLIES (CONTINUED) 320-00 TIRES & TUBES 321-00 GARAGE & MOTOR SUPPLIES Examples: Floor mats, air filters, car batteries, car air freshener, garage cleaning disinfectants and chemicals. MAINTENANCE SUPPLIES (350-389) This classification includes commodities having a more permanent nature than supplies and which are used in the construction or repair of property, such as buildings, streets, sewers, machinery, automobiles and equipment. Materials purchased directly by the city should be included in this classification. If the materials are furnished by an outside contractor and included in the contract price, the entire amount of the contract should be included under Repairs and Maintenance in the Other Services and Charges category. 350-00 BUILDING MATERIALS Examples: Lumber, nails, construction materials, etc. 360-00 GRAVEL 361-00 SAND 362-00 CEMENT 363-00 BITUMINOUS MATERIALS 364-00 PAINT 365-00 SALT & CALCIUM 370-00 REPAIRS PARTS Expenditures for parts used to perform in-house repairs, rather than contracting repairs with outside parties. Examples: Vehicle-batteries, tune-ups, gauges, hoses, etc. Building Equipment- windows, screens, tile, etc. 420 SUPPLIES (CONTINUED) 380-00 389-00 SMALL TOOLS AND MINOR EQUIPMENT Tool and equipment expenditures with a purchase price of $250 or less per item, and requiring regular replacement. Examples: Hammers, tape measures, shovels, hedge clippers, small hand tools, etc. OTHER MAINTENANCE SUPPLIES Consumable maintenance supplies not otherwise classified. Maintenance supplies do not become part of the equipment or building as with repair parts. Maintenance supplies are used up in their application to maintenance functions. Examples: Light bulbs, cleaning supplies, computer cleaning supplies, plumbing supplies, fertilizer, weed killer, fountain chemicals, etc. MISC SUPPLIES (390-399) 390-00 MISC SUPPLIES (Non Posting Account) , This includes expenditures for supplies not otherwise classified, many of which are used by specific departments. 390-01 LINEN & BLANKETS Expenditures for. the purchase of sheets, pillow cases, bath towels, etc. 390-02 REFERENCE MANUALS Expenditures for the purchase of reference manuals. Examples: Software manuals, governmental guides, etc. 390-10 AMMUNITION & ACCESSORIES Example: Ammunition, blanks, ammunition clips, tear gas, targets, ear plugs, night firing glasses, vests, gun cleaning supplies, etc. 390-11 SPECIAL DEPARTMENTAL SUPPLIES Includes supplies that are consumed in carrying out functions of a specific department, e.g. in the Police Department this would include traffic cones, slim jims, handcuffs, ticket holders, fingerprinting supplies, keys etc. 390-12 SAFETY SUPPLIES Expenditures used in the prevention and care of job related injuries and illness. Examples: First aid kits, rubber gloves, aspirin, ice packs. 420 SUPPLIES (CONTINUED) 390-13 390-20 390-30 390-31 390-32 390-99 ELECTRONICS Expenditures for special electronic devices. FIRE PREVENTION SUPPLIES Expenditures for fire prevention supplies. Example: Fire prevention videos, etc. TRAFFIC SIGNS Expenditures for traffic signs. Hardware for associated costs. See Posts and STREET SIGNS Expenditures for street signs. Hardware for associated costs. See Posts and POSTS & HARDWARE Expenditures for raw materials necessary to install traffic and street signs. Examples: Posts, assembly parts, etc. OTHER MISC. Examples: Bleach, maps, film, footlockers, heaters, keys, paper cups, paper towels, gloves, etc. 430 OTHER SERVICES AND CHARGES This classification includes goods and services contracted with outside providers. PROFESSIONAL SERVICES (400-419) This classification includes expenditures for all professional services performed for the city under express or implied contract by other than employees of the city. 400-00 LEGAL FEES 401-00 ENGINEERING FEES 402-00 ARCHITECTURAL FEES 403-00 ACCOUNTING FEES 403-01 S.B.A. AUDIT 403-02 40~-~3 INDEPENDENT AUDIT OTHER ACCOUNTING FEES 430 OTHER SERVICES AND CHARGES (CONTINUED) 404-00 CONSULTING FEES 405-00 CITY ATTORNEY 405-01 CITY COUNCIL 405-02 ALL OTHER CITY DEPARTMENTS 406-00 407-00 RECORDING FEES Expenditures for audio/video taping services necessary for normal operations of the city department. Example: Courtroom taping, etc. MEDICAL (Non Posting Account) 407-01 EXAMS Examples: Physical exams 407-02 SHOTS & INOCULATIONS Example: Hept V Vac 407-03 MENTAL HEALTH COUNSELING Example: St. Vincent mental health programs. 407-99 OTHER MEDICAL Expenditures for other medical treatment not otherwise classified. 419-00 OTHER PROFESSIONAL FEES (Non Posting Account) This classification includes all professional services not otherwise classified. 419-01 FILM DEVELOPMENT Expenditures for developing film that is used in conducting city business/city promotions, etc. Examples: Fire damage photos, accident photos, building completion. 419-02 MICRO FILM Expenditures for microfilm services necessary for normal operation of the city departments. Examples: Legal documents, maps, etc. 419-03 SOFTWARE SUPPORT Expenditures for computer software support incurred by the city on a time and material basis. 419-10 PROMOTIONAL TESTING Expenditures for accessing the capabilities of city employees for job advancement purposes. 430 OTHER SERVICES AND CHARGES (CONTINUED) 419-40 419-41 419-50 ZONING ORDINANCE Expenditures for determining zoning boundaries. COMPREHENSIVE PLAN UPDATE Expenditures incurred in assessing and updating city's long-term objectives and goals. SPECIAL JUDGE 419-51 PRO TEMP JUDGE 419-52 PAUPER ATTORNEY 419-53 CODIFICATION OF ORDINANCES 419-54 INTERPRETERS Expenditures for interpretation of languages necessary to city operations. Examples: Sign language, foreign language interpreter, etc. 419-99 OTHER PROFESSIONAL FEES Expenditures for all professional services not otherwise classified. COMMUNICATION AND TRANSPORTATION (420-449) This includes all costs of postage, travel expenses, telephone and telegraph incurred in conducting normal departmental operations. Freight, express charges and drayage expenses should be charged as part of the cost of acquiring specific equipment and commodities. 420-00 POSTAGE Expenditures for stamps, express fees, refilling postage meters incurred for official city operations (when such expenses cannot be charged as a part of the original cost of the commodities). 430-00 TRAVEL FEES AND EXPENSE (Non Posting Account) Expenditures incurred by the city to send city personnel on official city business, and to bring individuals to the city to provide specific services whereby the city is contracted to pay their travel expenses. Examples: Airline tickets, car rental, lodging and meals while on official city business. 430 OTHER SERVICES AND CHARGES (CONTINUED) 430-01 430-02 430-03 430-04 430-05 440-00 445-00 TRAINING TRAVEL & LODGING (INTERNAL) Travel, lodging and meal expenses necessary to bring training professionals to the city whereby the city is contracted to pay their travel, lodging and meal expenses. TRAINING TRAVEL & LODGING (EXTERNAL) Travel, lodging and meal expenses necessary to send city employees elsewhere for professional training. TRAVEL & LODGING (NONTRAINING) Travel, lodging and meal expenses necessary for the performance of normal city operations, other than training. TRAVEL PER DIEM Reimburse city employees for use of their personal vehicles at the standard mileage rate as defined by the state. CHAMBER OF COMMERCE LUNCHEON FEES Expenditures exclusively for Chamber of Commerce luncheon and related fees. TELEPHONE LINE AND TOLL CHARGES Expenditures for city use of telephone lines. This would include periodic base and toll charges. Examples: Normal periodic charges, long distance charges, hookup, cellular toll charges, etc. FAX LINE AND TOLL CHARGES Expenditures for city use of fax lines. This would include normal periodic and toll charges. PRINTING AND ADVERTISING (450-469) This includes charges for advertising and publication of notices in newspapers, expenditures for photographing and blue printing and expenditures for printing other than office supplies. Printing and stationery, forms and other office supplies are charged to category 420 (Supplies). 450-00 PRINTING OTHER THAN OFFICE SUPPLIES (Non Posting Account) Special printing performed by an outside printing shop for advertising, promotional and presentation materials. 430 OTHER SERVICES AND CHARGES (CONTINUED) 450-01 450-02 455-00 460-00 465-00 INTERNAL DOCUMENTS Expenditures for special printing performed by outside printing shops for documents used in conducting departmental business. Examples: Maps, reference materials, articles, etc. PROMOTIONAL & SPECIAL PRINTING Expenditures for special printing performed by outside printing shops for promotional and special printing. Examples: Advertising materials, publicly distributed literature, Fire prevention; coloring books and literature, brochures, newsletters, etc. PUBLICATION OF LEGAL NOTICES Expenditures incurred for notifying and informing the general public of official city business through media and publications. (For Clerk Treasurer's use only. ) CLASSIFIED ADS Ads run in local classified publications. Job ads Examp 1 e: CITY PROMOTION ADVERTISING Expenditures for promoting city events or goodwill. Example: Television, radio spots. Advertising does not include printed materials - see printing other than office supplies. INSURANCE ( 4 7 0-4 7 9 ) 470-00 WORKMEN'S COMPENSATION 475-00 GENERAL INSURANCE Expenditures for insurance coverage other than workmen's compensation. Examples: Property insurance, liability insurance, notary bond premiums, official bond premiums. See Employee Benefits classification for city's portion of health, AD&D and life insurance. UTILITIES (480-499) 480-00 ELECTRICITY 485-00 WATER & SEWER 490-00 GAS 430 OTHER SERVICES AND CHARGES (CONTINUED) REPAIRS AND MAINTENANCE (500-519) This includes all expenditures, to an outside party, of a contractual nature. Including labor and parts for repair and maintenance of equipment, buildings, and other structures. If the repair and maintenance project is performed by employees of the city, labor should be included under Personal Services and repair parts should be charged under Maintenance Supplies. 500-00 EQUIPMENT REPAIRS & MAINTENANCE (Non Posting Account) Expenditures for labor and parts necessary to maintain the usefulness of existing city equipment on an as needed basis. Includes insurance deductible portion of repair payments. Examples: Office copier repair, testing of equipment. This account does not include expenditures for maintenance contracts or automobile repairs (see auto repairs and maintenance).. 500-60 TRAFFIC LIGHTS 501-00 BUILDING REPAIRS & MAINTENANCE Expenditures for labor and parts necessary to maintain the usefulness of existing city buildings on an as needed basis. Includes insurance deductible portion of repair payments. See other maintenance supplies (#389-00) under the Maintenance Supply classification for items that do not become part of the building as with repair parts. 501-01 502-O0 TRASH COLLECTION Periodic fee for trash pick-up. CONTRACTED STREET REPAVING Expenditures for labor and parts necessary for the repaving of existing city streets on an as needed basis. 503-00 CONTRACTED STREET STRIPING Expenditures for labor and parts necessary for the striping of existing city streets on an as needed basis. 504-00 CONTRACTED GROUNDS MAINTENANCE Expenditures for labor and parts necessary to maintaining an acceptable appearance of city grounds on as needed basis. Examples: Lawn care, trimming trees, etc. 430 OTHER SERVICES AND CHARGES (CONTINUED) 505-00 CONTRACTED RADIO MAINTENANCE Expenditures for labor and parts necessary to maintain the usefulness of city radio equipment on an as needed basis. Examples: Vehicle and portable radios, pager, siren, station amplifier and receiver repairs. 506-00 CONTRACTED CLEANING SERVICES Expenditures of a contractual nature for labor and vendor provided supplies for the cleaning of city used buildings on an as needed basis. Examples: Floor mat service, janitorial services, etc. 509-00 OTHER CONTRACTED SERVICES This classification includes all other contracted services and charges not previously classified. 510-00 AUTO REPAIRS AND MAINTENANCE Expenditures for labor and parts necessary to maintain the usefulness of existing city autos on an as needed basis. Includes insurance deductible portion of repair payments. (See category 420 Supplies for repairs that are performed in-house.) 511-00 CAR CLEANING Expenditures for labor and vendor provided supplies for the cleaning of city vehicles on as needed basis. Examples: Car and truck washes and vacuuming. 515-00 MAINTENANCE CONTRACTS Periodic contract payments for labor and parts for maintaining the usefulness of existing city equipment and software. 515-01 EQUIPMENT Periodic contract payments for labor and parts for maintaining the usefulness of existing city equipment. Examples: Vehicle, computer, copier. 515-02 SOFTWARE Periodic contract payments for support of software and for maintaining and upgrading existing software. Examples: Contracts required to maintain current release level, support contracts, etc. 430 OTHER SERVICES AND CHARGES (CONTINUED) RENTALS AND LEASES (520-539) This includes all periodic expenditures for the use of land, buildings and equipment not owned by the city. For leases that contain a purchase option, the periodic lease payment should be charged to the appropriate Rentals and Lease account. The buyout and baloon payments should be charged to the appropriate Capital Outlay account. 520-00 HYDRANT RENTAL (Non Posting Account) 520-01 INDPLS 520-02 CARMEL 525-00 BUILDING RENTAL 52 6-00 AUTOMOBILE LEASE 527-00 RIGHT OF WAY LEASE 530-00 EQUIPMENT RENTAL LEASE (Non Posting Account) 530-01 CENTREX 530-02 CELLULAR 530-03 POSTAGE METER 530-04 COPIER 530-99 OTHER RENTAL AND LEASES Examples: Beepers, etc. DEBT SERVICE (540-549) 540-00 PRINCIPAL Expenditures for the principle portion of city indebtedness. 541-00 INTEREST Expenditures for the interest portion of city indebtedness. 542-00 PAYING AGENT & OTHER FEES 430 OTHER SERVICES AND CHARGES (CONTINUED) OTHER SERVICES AND CHARGES (550-599) This classification'includes all other services and charges not previously classified. 550-00 JURY FEES & EXPENSES Daily jury fees and out-of-pocket expenses to provide for miscellaneous juror needs. Examples: Coffee, donuts, aspirin, etc. 551-00 PROMOTIONAL FUND Expenditures incurred for promoting departmental goodwill to the public (by ordinance only). 552-00 SUBSCRIPTIONS Expenditures for subscriptions to papers, magazines and journals dealing with municipal activities. 553-00 ORGANIZATION & MEMBERSHIP DUES Expenditures for membership fees and organizational dues necessary and beneficial to conducting city business. 560-00 CLOTHING & ACCESSORIES (Non Posting Account) Direct purchase of clothing and departmental accessories accessories necessary to perform city operations; including replacement clothing and accessories. (See allowance for existing uniformed police under account number 250-00.) 560-01 UNIFORMS Expenditures for special clothing to identify the individual as a city employee performing in a special branch. Examples: City police and fire uniforms, grounds uniforms, regular vests (for Police Department). 560-02 UNIFORM ACCESSORIES Expenditures for special clothing accessories necessary to identify the individual as a city employee performing in a special branch. Examples: Badges, hat badge, helmet badge, service badges, academy pins, special declarations, gun holsters, etc. 560-03 SAFETY Expenditures for special safety clothing necessary to allow the individual to perform the normal functions of their job. Examples: Helmets, boots, turnout gear, etc. 430 OTHER SERVICES AND CHARGES (CONTINUED) 565-00 CLOTHING SERVICES (Non Posting Account). Expenditures for the cleaning of departmental uniforms and clothing. 565-01 LAUNDRY SERVICES Expenditures for a uniform service that provides and cleans uniforms for a department. 565-02 DRY CLEANING Expenditures for the cleaning and care of departmental uniforms and clothing accessories owned by the city or the employee. Example: Drycleaning services. 570-00 TRAINING SEMINARS (Non Posting Account) 570-01 TRAINING FEES ( INTERNAL ) Expenditures for books and materials to educate city employees at seminars and meetings that are held locally ( in-house ) . 570-02 TRAINING FEES ( EXTERNAL ) Expenditures for books and materials provided at training seminars and meetings held outside the city (requires travel by employees). 570-03 INSTRUCTIONAL FEES (INTERNAL) Expenditures for tuition, registration fees and trainer fees to bring experts and instructors in-house. 570-04 INSTRUCTIONAL FEES (EXTERNAL) Expenditures for tuition and registration fees to send city employees to training seminars and meetings. 575-00 DOG POUND SERVICES Expenditures paid to Hamilton County for the control and care of untagged dogs causing potential harm within the city. Examples: Impounding dogs, disposition of unclaimed dogs, quarantine dogs which have bitten humans, etc. 576-00 ANIMAL SERVICES Expenditures incurred for animals requiring special treatment or disposition of animals. Examples: Disposition of unhealthy or harmful animals, special care requirements, etc. 580-00 ASSESSMENT FEES 430 OTHER SERVICES AND CHARGES (CONTINUED) 581-00 SPECIAL ORGANIZATION DONATION (Non Posting Account) Expenditures for specialized organizational events that the city sponsors. 581-01 CARMEL H.S. AV CATV 581-02 HAMILTON COUNTY SENIORS 582-O0 SPECIAL INVESTIGATION FEES Expenditures for special services to conduct investigations of criminal activities. 583-00 OTHER FEES & LICENSES Expenditures for license and fees not otherwise classified. Examples: Titles, motor vehicle license, etc. 584-00 REFUNDS, AWARDS & INDEMNITIES All payments by the city to cover refunds to persons who have made overpayment or erroneous payment to the city, and awards and indemnities to persons who have suffered injury to person or property for which the city is liable. 585-OO SPECIAL CENSUS AND ELECTION FEES Expenditures for accumulating public opinions and interest. Examples: Voting machine, special census expenses. 590-00 SPECIAL PROJECTS Expenditures for special projects as approved by the Mayor's office. Examples: City picnic, Camel Fest, poster contests, pancake breakfasts, graduation parties-ceremonies, (C.F.D.), downtown renovation study, etc. 595-00 PETTY CASH (1993 BUDGET ONLY) To establish petty cash at an imprest balance to be defined for each department. After the initial budget amount for 1993 has been charged, all succeeding claims must be charged to the appropriate expense account. 440 CAPITAL OUTLAY This classification includes all land, buildings, improvements, machinery and equipment having an extended period of usefulness greater than one year, (as opposed to supplies and maintenance items, which are charged under category 420 "Supplies"). 440 CAPITAL OUTLAY (CONTINUED) LAND ( 600-609 ) 600-00 LAND Expenditures to acquire land for the city. This includes cost of engineering, legal fees and all other fees necessary to make the purchase usable for purpose intended. 605-00 RIGHTS OF WAY Expenditures to acquire rights-of-way for the city. This includes cost of engineering, legal fees and all other fees necessary to make the purchase usable for purpose intended. BUILDING (610-619) 610-00 BUILDINGS Expenditures to acquire structures owned or held by the city and improvements thereon. Examples: City hall, garage building, buildings used to store street equipment and/or materials. This includes cost of engineering, legal fees and all other fees necessary to make the purchase usable for purpose intended. IMPROVEMENTS OTHER THAN BUILDINGS (620-629) This classification reflects the acquisition value of permanent improvements other than buildings, which add value to land. Examples: Fences, retaining walls, sidewalks, pavements, gutters, tunnels and bridges. EQUIPMENT (630-699) Expenditures for tangible property of a more or less permanent nature, other than land or buildings and improvements thereon. Includes equipment that may be used repeatedly without material impairment of its physical condition and which has a calculable period of service. 630-00 FURNITURE & FIXTURES Examples: Light fixtures, paintings, sinks, toilets, beds, chairs, desks, tables, etc. 631-00 COMMUNICATIONS EQUIPMENT Examples: Telephone, FAX, alarms, radio, etc. 440 CAPITAL OUTLAY (CONTINUED) 632-00 COMPUTER EQUIPMENT (Non Posting Account) 632-01 HARDWARE Examples: CPU, monitors, modems, keyboards, memory chips, disk drives, tape drives. 632-02 SOFTWARE License fees for the right to use software. Examples: Operating system software (DOS), application software (LOTUS) (Accounting), etc. 635-00 GROUNDS MAINTENANCE EQUIPMENT Examples: Lawn mowers, fertilizing equipment, spraying equipment. 636-00 PARKS EQUIPMENT Expenditures for special equipment and improvements purchased to complete or upgrade city parks. 640-00 OFFICE EQUIPMENT Examples: Copier, typewriters, dictaphones. 65O-OO MOTOR EQUIPMENT (Non Posting Account) Expenditures for all city motor equipment. Includes direct purchase and balloon payments. 650-01 CARS AND TRUCKS Expenditures for all city cars and trucks. 650-02 FIRETRUCK Expenditures for special firefighting trucks. Examples: Ladder trucks, tank trucks, etc. 650-03 AMBULANCE Expenditures for city ambulances. 660-00 STREET & TRAFFIC EQUIPMENT Expenditures for special equipment used in monitoring and maintaining city streets. Examples: Traffic counters, street sweepers, etc. 661-00 STREET LIGHTS Expenditures for the materials and contracted labor necessary to install city street lights. 670-00 OTHER EQUIPMENT Tangible property of a special nature that does not fit an above classification. 670-01 TASK FORCE EQUIPMENT 440 CAPITAL OUTLAY (CONTINUED) 670-02 WATER RESCUE EQUIPMENT 670-03 670-04 670--99 FIREARMS AND ACCESSORIES Expenditures for the weapons necessary to operate a special branch of a city. Examples: Handguns, rifles, tactical vests, etc. HAZARDOUS MATERIALS OTHER EQUIPMENT 690-00 LIBRARY REFERENCE MATERIAL Expenditures for reference information that will be permanent and updated. Examples: Law books, tax books, looseleaf services, etc. BUDGET ESTIMATE WORKSHEET FOR (Office, Board, Commission, Department) (Fund) City of Carmel, Indiana For Calendar Year 1991~ A. B. Amts. In 5ub-C, atcgorics Amls. in Main Catcgorics 410 PERSONAL SERVICES Salaries and Wages (100-199) 100 Full Time Regular 110 Pan Time 120 Overtime (Total of 01-03) 01 Scheduled 02 Unscheduled 03 Civilian Employee Benefits (200-299) 200 Deferred Comp. & Benefits 210 Emptoyer's Share &Social See. 220 Employer's Share of Health Ins. 230 Employer's Share of PEKF (Total of 0 1-02) 01 Uniformed 02 Civilian 240 Medicare 250 Clothing Allowance 255 Unemployment Compensation 260 Retirement Benefits - Full Time 265 Retirement Benefits - Part Time Total Personal Services 420 SUPPLIES Office Supplies (300-309) 300 Official Forms 301 Stationery and Printed Materials 302 Office Supplies Operating Supplies (310-349) 310 Fuel Oil 311 Bottled Gas 312 Ice 3 13 Diesel Fuel 314 Gasoline 3 15 Oil 320 Tires and Tubes 321 Garage and Motor Supplies Maintenance Supplies (350-389) 350 Building Materials 360 Gravel 361 Sand 362 Cement 363 Bituminous Materials 364 Paint 365 Salt and Calcium 370 Repair Parts C® Totals (410 Total) Amts, In Sub?CatcSodcs Am*~ in Main Catcgorics Totals 420 SuDDlies (Cont'd) 380 Small Tools and Minor Equipment 389 Other Maintenance Supplies Miscellaneous Supplies (390=399) 390 Miscellaneous Supplies (Total 01-99) 01 Linens & Blankets 02 Reference Manuals' 10 Ammunition & Accessories 11 Special Departmental Supplies 12 Safety Supplies 13 Electronics 20 Fire Prevention Supplies 30 Traffic Signs 31 Street Signs 32 Posts & Hardware 99 Other Miscellaneous Total Supplies (420 Total) 430 OTHER SERVICES & CHARGES Professional Services (410-419) 400 Legal Fees 401 Engineering Fees 402 Architectural Fees 403 Accounting Fees (Total 01-02) 01 SBA Audit ' 02 Independent Audit 03 Other Acct Fees 404 Consulting Fees 405 City Attorney (Total 01-02) 01 City Council 02 All Other Departments 406 Recording Fees 407 Medical (Total 01-99) O1 Exams 02 Shots & Inoculations 03 Mental Health Counseling 99 Other Medical 430 OTHER SERvICk CHARGES (Cont'd.) 419 Other Professional Fees (Total 01- 99) 01 Film Development 02 Microfilm 03 So~ware Support 10 Promotional Testing 40 Zoning Ordinance 41 Comprehensive Plan Update 50 Special Judge 51 Pro Tem Judge 52 Pauper Attorney 53 Codification of Ordinances 54 Interpreters 99 Other Professional Fees Communication & Transp. (420-449) 420 Postage 430 Travel Fees & Expenses (Total 01- 05) 01 Training Travel & Lodging (Internal) 02 Training Travel & Lodging (External) 03 Travel & Lodging (Non- training) 04 Travel Per Diems 05 Chamber of Commerce Luncheon Fees 440 Telephone Line and Toll Charges 445 FAX Line and Toll Charges Printing and Advertising (450-469) 450 Printing, Other than office supplies (Total 01-02) 01 Internal Materials 02 Promotional & Special Printing 455 Publication of Legal Notices 460 Classified Ads 465 City Promotion Advertising Insurance (470-479) 470 Workmen's Compensation 475 General Insurance Utilities (480-499) 480 Electricity 485 Water and Sewer 490 Gas Repairs and Maintenance (500-519) 500 Equipment Repairs & Maintenance (Total 00-60) 60 Traffic Lights 502 Contradre~treet ~epa ~ng 503 Contracted Street Striping 504 Contracted Grounds Maintenance 505 Contracted Radio Maintenance 506 Contracted Cleaning Services 509 Other Contracted Services Amts. In Sub-Calc~or~cs Amts. in Main Catchotis; Totals 430 OTHER SERVILe3 & CHARGES (Cont'd) 510 Auto Repairs & Maintenance 511 Car Cleaning Maintenance Contracts (Total 01-02) 01 Equipment 02 SotSware Rentals & Leases (520-539) 520 Hydrant Rental (Total 01-02) 01 Indianapolis 02 Carreel 525 Building Rental 526 Automobile Lease 527 Right-of-Way Lease 530 Equipment Rental & Leases (Total 01-99) 01 Centrex 02 Cellular 03 Postage Meter 04 Copier 99 Other Rental & Leases Debt Service (540-549) 540 Principal 541 Interest 542 Paying Agent & Other Fees Other Services & Charges (550-599) 550 Jury Fees and Expenses 551 Promotional Funds 552 Subscriptions 553 Organization & Membership Dues 560 Clothing & Accessories (Total 01- 03) 01 Uniforms 02 Uniform Accessories 03 Safety 565 Clothing Services CTotal 01-02) 01 Laundry Service 02 Dry Cleaning 570 Training Seminars (Total 01-04) 01 Training Fees (Internal) - 02 Training Fees (External) 03 Instructional Fees (Internal) 04 Instructional Fees (Exter- nal) 575 Dog Pound Services 576 Animal Services 580 Assessment Fees 581 Special Organization Donation (Total 01=02) 01 Carreel H.S. AV CATV 02 Hamilton County Senior Citizens 582 Special Investigation Fees 583 Other Fees and Licenses 584 Refunds, Awards & Indemnities 585 Special Census & Election Fees 590 Special Projects ' 595 Petty Cash (1992 Budget Only) Total Other Services & Supplies Amt$. In Sub-Categories Arnts. in Main Categories Totals (430 Total) 440 CAPITAL OUTLAY Land (600-609) 600 Land 605 Pdghts-of'-Way Buildings (610-619) 610 Building and Building Improvements Improvements Other Than Buildings (620-629) Equipment (630-699) 630 Furniture and Fixtures 63 1 Communication Equipment 632 Computer Equipment (Total 01-02) 01 Hardware 02 Software 635 Grounds Maintenance 636 Parks Equipment 640 Office Equipment 650 Motor Equipment (Total 01-03) 01 Cars and Trucks 02 Firetruck 03 Ambulance 660 Street and Traffic Equipment 661 Street Lights 670 Other Equipment (Total 01-99) 01 Task Force Equipment 02 Water Rescue Equipment 03 Firearms 99 Other Equipment 690 Library Reference Material Total Capital Outlay A. B, C. Amts. in Sub-C, ategorie.,s Amts. in Main Catcgories Totals (440 Total) Total Budget Estimate Please Note: This form is intended for planning purposes only. The budget will not be submit- ted on this forn~ for final approval State Board of Accounts Form #I will be used for final budget approval Prescribed by State Board of Ac 3 Budget Form No. 1 BUDGET ESTIMATE FOR (Office, Board,~, Commission, Department) City of Carrael, Indiana 410 PERSONAL SERVICES Salaries and Wages (100-199) 100 Full Time Regular 110 Part Time 120 Overtime Employee Benefits (200-299) 200 Deferred Comp. & Benefits 210 Employer's Share of Social Sec. 220 Employer's Share of Health Ins. 230 Employer's Share of PERF 240 Medicare 250 Clothing Allowance 255 Unemployment Compensation 260 Retirement Benefits - Full Time 265 Retirement Benefits - Part Time Total Personal Services For Calendar Year 1994 Items 420 SUPPLIES Office Supplies (300-309) 300 Official Forms 301 Stationery and Printed Materials 302 Office Supplies Operating Supplies (310-549) 310 Fuel Oil 311 Bottled Gas 312 Ice 3 13 Diesel Fuel 3 14 Gasoline 315 Oil 320 Tires and Tubes 321 Garage and Motor Supplies Maintenance Supplies (350-389) 350 Building Materials 360 Gravel 361 Sand 362 Cement 363 Bituminous Materials 364 Paint 365 Salt and Calcium 370 Repair Parts 380 Small Tools and Minor Equipment 389 Other Maintenance Supplies Miscellaneous Supplies (390-399) 390 Miscellaneous Supplies Total Supplies ~;EXHIBIT (Fund) Total Estimate Approved 430 OTHER SERVICES & CHARGES Professional Services (410-419) 400 Legal Fees 401 Engineering Fees ' 402 Architectural Fees 403 Accounting Fees 404 Consulting Fees 405 City Attorney 406 Recording Fees 407 Medical Fees 419 Other ProFessional Fees Communication & Transp. (420-449) 420 Postage 430 Travel 440 Telephone Line and Toll Charges 445 FAX Line and Toll Charges Printing and Advertising (450-469) 450 Printing (Other than office supp.) 455 Publication of Legal Notices 460 Classified Ads 465 City Promotion Advertising Insurance (470-479) 470 Workmen's Compensation 475 General Insurance Utilities (480-499) 480 Electricity 485 Water and Sewer 490 Gas Repairs and Maintenance (500-519) 500 Equipment Repairs & Maint. 501 Building Repairs & Maintenance 502 Contracted Street Repaving 503 Contracted Street Striping 504 Contracted Grounds Maintenance 505 Contracted Radio Maintenance 506 Contracted Cleaning Services 509 Other Contracted Services 5 I0 Auto Repairs & Maintenance 511 Car Cleaning 515 Maintenance Contracts Rentals and Leases (520-559) 520 Hydrant Rental 525 Building Rental 526 Automobile Lease 527 Right-of-Way Lease 530 Equipment Rental and Lease Debt Service (540-549) 540 Principal 541 Interest 542 Paying Agent & Other Fees Items Tot~~ Estimate Approved 430 Other Services & Charges (Cont'd) Other Services and Charges (550-599) 550 ~ub] Fees and Expenses 551 552 553 560 565 570 575 576 580 581 582 583 584 585 590 595 Promotional Funds Subscriptions Dues ! Clothing and Accessories Clothing Services Training Seminars Dog Pound Services Animal Services Assessment Fees Special Organization Donations Special Investigation Fees Other Fees and Licenses Refunds, Awards and Indemnities Special Census and Election Fees Special Projects Petty Cash (Establishment only) Total Other Services Irehis Tots, Estimate Approved 440 CAPITAL OUTLAYS Land (600-609) 600 Land 605 Rights-of-Way Buildings (610-619) 610 Building & Building Improvements hnprovements Other than Buildings (620-629) 620 Improvements Equipment (630-699) 630 Furniture and Fixtures 63 1 Communications Equipment 632 Computer Equipment 635 Grounds Maintenance Equipment 636 Parks Equipment 640 Office Equipment 650 Motor Equipment 660 Street and Traffic Equipment 661 Street Lights 670 Other Equipment 690 Library Reference Material Total Capital Outlays Total Budget Estimate We hereby certify that the foregoing is a true and fair estimate of the necessary expense of the for the calendar year of 1994 for the purposes therein specified. Dated this day of ,1993. Mayor Clerk-Treasurer Department Head President of Commission or Board P~GE ~ Of .1993"- BUDGET SPEtlT BRLRtlCE Of. 1993 BUDGET 1993 YTO EXPEND ITURES 1993 TO 1'94 BUDGET DIFFEREHCE r IJIHJ 11110 /93 993 TOTAL BUDGET "'... OF L AS 1993 CHANGES Plwr.:,( '1'J .~ FY-FlJtfO: ()~ 101 GEtlERRl rlmo ~ EXHIBIT E I fUtl OBJ DESCRIPTION 19~4 993 BUDGET BUDGET DEPT 70 CLERK - TREASURER 33,009.73 45.6 7 ,46L43_____--Z5~3 8,749.54 12.5 69,668.34 2,537 .~7 1,250 .46 ,496.08 5.000.00- 52,678.07 10,000.00 10.000.00 \ .... 7 ,680~lL_ __41.8. 8,103.98 30.3 5,175.70 41.8 . LO.L ___n_ 7,450.44 21.5 1 ,801. 00 9.9 5 ,4 n. 25... -----------31. 2 750.00 348. 21 1.00 5,532.34 3,~26.06 3,724.30 2,049.56 199.00 2,502.75- ,158.56-_ ,724.96 &27.68- 1.00:- _ 2,500.00- 2,000.00:-_ 750.00- 750.00 1. 00:-- 25,00.0.00. 3,212.51 1,630.0.4 8,90.0.00 1.00 9,500 . 00 2,00.0 . GO 8,000.00. 750.00 500.00 1..00- 629.07 0,000. . 00 0,000.00- 122.51- 80.04 -.- - 500.00- 51 ,050 . 00 10.000.00 10,000.00 13,090.00 11 , ~50. 00 8,900.00 1.00 10,000.00 2,000.00 8,000.00 750.00 500.00 1.00 30 79 r- 10,985.00 1.00 2,50-0...00-____ 881.00 II 21,881.57 44 12 , o.OLO.6-.__ 1.00 70 4,290.30 28.5 .___ ____50.L0.L......__ 45 1,409.55 41.2 1.00 ____ ____Lao 1.00 4,639.43 _ _uo. 1.00 1,990.00 .6 38 15 .5 GO 27 50 11.8 3. ~-_._- - 18,000.00: 8,000.00- _ 1. 00' 1. 00- i,5oo1"00-- 2,500 r6.O=---.----- 1 ,000.00 119. 00 39;500.00 4,500.00- 17,618.43 l1,OOO~OO_____ 2,OQO~O~__ \ 1.00 1.00- 6,000.00. 2,000.00- - _50.GJ1_lL__ 300..00~ 2,400.00 1.00 __ _L.Oll-__ 1.90 5,500.00 -1..00.-__ - 1.00 2,000.00 00 57 - 362.00 4.986. 21 --." -" 1.00 35.50 264.50 _4lLOO'____ULdO 35.00 1,015.00 500.00 __Lfto. 409.60 015 1.00- _uo.:-___ 1. 00- 2,500.00- 860 __ LOQ:"-.-_____. _ _ ____ I. 00- 2,000.00- 10 300.06--__ ._ 201.00- 139.00 5.013.79 1.00 300.00 1,000..06---_ __ _ 1,050.00 550.00- 500.00 200.00- _.1.00.___ LO~___u______. ,600.00 ,600.00- 1 , 190.40 ,709 990 ,000.00.__. 1.00- 00 00 50.1 000 10 50.0 . 00. i 500.00 /1..01L-_____________ 2.000.00 400.00- 3,000.00. 3,0.00.00- 10,0.0.0..00---- .10,000-_00-=--- 5,000. Go. 13,000 . 00 1. 00 2,500.00- ___u_. ._ --.__ 1,000.00 35,000.00 4,500.00 12,000.011.______ _ .__-..:.. 1.00 i. 6,000.00 ;' .~ 500.0L--_n___~_. 2,400.00 j' 1.00 _1.00.___ LOG 6,000.00 .1.00----- 1.00 2,000.00 00- --~ 500 00 00 1.00 300.00 ,.000.00 ,050.00 1 10.000 nJll TIME PART TIME OVERTIME C IV III Rtl EMPLOYER'S SHRRE Of SOC 12,053.95 EMPLOYER'S SHARE Of HER 13,355.00 CIVlllRN 8,272.32 UNEMPlOYMEtIT COMPENSATI orflCIAl rORMS 7,000.00 STATlOHERY AHD PRINTED 2,000.00 OffICE SUPPLIES -.-----.. .6,000.00 REFEREHCE MAtlUALS OTHER MISCEllANEOUS 1,250.00 LEGAL rEES u_ --- ACCOUNTING FEES 25,000.00 SBA RUD IT INDEPENDENT AUOIT ____ - ___u OTHER ACCOUNTING FEES CONSUL TlNG fEES All OTHER DEPARTMEHTS---- n. .. ..... ---. - RECORDIHG fEES 1,000.00 SOfTWRRE SUPPORT 35,000.00 CODIHCATIotLOLORDIHAH __-10,.00UUL__ OTHER PROFESSIONRL FEES POSTRGE 4,000.00 TRAVEL PER--D IEMS- 200...011----_ TElEPHONE LINE RND TOll 2,400.00 FAX LINE AND TOll CHARG INTERNAL MATERIAlL-____._______.___. PROMOTIONAL & SPECIRL P PUBLICRTlON Of LEGAL NO 3,000.00 CLASSIFIED ADS. - ----. ---.-.. ..----.- CITY PROMOTION AOVERTIS GEHERAL INSURANCE EQUIPMEHT REPAIRS LttAL--. --JOO .OIL ~ OTHER CONTRACTED SERUIC 300.00 EQUIPMENT 10,000.00 POSTAGE METER --_____1,000..00-_ - OTHER RENTRl & LEASES PROMon ONAl fUNOS 300.00 -SUaSCRIPTIONS---_~OOO'.O~- ORGANIZATION & MEMBERSH 500.00 TRRIN1NG fEES (EXTERHAl 300.00 OTHER fEES. AND. LI CENSES- rURNITURE AND fiXTURES 58,174.15 10,000.00 5 , 000 . 00 REGULAR 410 -1 0000 410-11000 410-12000 410-12003 410-21000 4\0-22000 410-B002 410- 25500 420-30000 420-30100 420- 30200 420- 39002 420- 39099 430 -40000 430-40~00 430-40301 430-40302 430-40303 430-40400 .. 430-4050Z 430-40600 430-41903 _430-:41953 430-41999 430-42000 430::43004 430-44000 430-44500 - 430-45001 430-45002 430-45500 430-46000 430-46500 430-47500 .. 430-50000 430-50900 430-51501 --430:-53003 430-~3099 430-55100 430-55200 430-55300 430-57002 430-58300 440-63000 - J.~ :: f ~ ;.( .. - . 4' . ~ ~, -,-) 74.4 87.2 ~R 2,000.00 J1Ll1 1.00 51. 00 _____LOO 1.00 707 l/Ii~ Il~ 2,000.00- 2,000.00__._Ul.lL-- 1.0.0- 400.00- 1.00::. 1.00- 10 349.00 1/70 1l 1/1 qn ,000.00 ,000.00---. 1.00 400.00 1.011.- 1. 00 /1 rpr 400.00 1(\ 2,000.00 1,000.00.-- 1.00 1.00 1. 00 n(\ 10,000_00-- HRRDWARE sOETUARE -- - OfFICE EQU IPMENT OTHER EQU I PMENT OTHER EQUIPMENT- -----. lIBRRRY REFERENCE MRTER 440-63201 __ 440:-63202 440-64000 440-67000 _ 440-67099 440-69000 -' J J