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Account <br />Code LINE ITEM RESOURCES <br />ACTUAL <br />FY 22-23 <br />ACTUAL <br />FY 23-24 <br />ADOPTED <br />FY 24-25 <br />ADOPTED <br />FY 25-26 <br />61000 Salaries Regular 97,526 123,029 234,550 316,030 <br />61010 Salaries Cash Out/Separation 4,618 2,293 0 0 <br />61020 Salaries Part-Time 0 39,460 39,440 77,290 <br />61040 Salaries Overtime 5,997 1,782 0 0 <br />61100 Retirement-Employer Normal Cost 10,705 15,440 28,670 37,390 <br />61110 Part-Time Retirement 0 1,480 1,480 2,900 <br />61120 Medicare Insurance 1,465 2,352 3,970 5,710 <br />61130 Health Insurance 13,898 27,599 94,080 72,960 <br />61170 Retiree Health Benefits 0 1,039 2,340 3,150 <br />61180 Worker Compensation Insurance 5,888 9,587 5,700 12,380 <br />SUBTOTAL SALARIES & BENEFITS 140,098 224,060 410,230 527,810 <br />62300 Contract Services-Professional 1,154,406 1,315,097 1,689,900 1,178,960 <br />SUBTOTAL CONTRACTUALS 1,154,406 1,315,097 1,689,900 1,178,960 <br />63001 Miscellaneous Operating Expenses 112,646 69,344 118,400 118,400 <br />SUBTOTAL COMMODITIES 112,646 69,344 118,400 118,400 <br />65040 IT Maintenance Charge 78,080 11,380 23,750 24,220 <br />65055 Communications- Landlines 0 1,743 3,310 3,320 <br />65100 Insurance Charges 7,625 11,699 7,110 14,870 <br />65105 Benefits Overhead 1,062 1,624 970 4,360 <br />SUBTOTAL FIXED CHARGES 86,766 26,446 35,140 46,770 <br />66200 Buildings & Building Improvements 42 855,464 0 0 <br />66220 Improvements Other Than Building 0 0 1,600,000 0 <br />66400 Machinery & Equipment 0 22,613 0 0 <br />66511 Computer Software Subscriptions 0 42,420 0 0 <br />SUBTOTAL CAPITAL 42 920,497 1,600,000 0 <br />TOTAL 1,493,958 2,555,444 3,853,670 1,871,940 <br />GENERAL FUND <br />PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT <br />PRCSA - SERVICE ENHANCEMENT 01113017 <br />263