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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 265,691 295,953 339,300 365,380 <br />61020 Salaries Part-Time 92,765 115,523 137,380 150,470 <br />61040 Salaries Overtime 2,293 2,012 1,000 1,000 <br />61100 Retirement-Employer Normal Cost 20,791 29,866 27,040 32,290 <br />61110 Part-Time Retirement 2,941 3,469 4,380 6,870 <br />61120 Medicare Insurance 5,278 8,305 5,970 7,290 <br />61130 Health Insurance 37,888 40,231 37,920 56,880 <br />61170 Retiree Health Benefits 4,578 4,915 5,060 6,840 <br />61180 Worker Compensation Insurance 29,539 32,944 29,360 37,480 <br />SUBTOTAL SALARIES & BENEFITS 461,765 533,217 587,410 664,500 <br />62000 Utilities 51,859 48,731 56,000 36,000 <br />62120 Training, Transportation, Meetings 0 0 2,500 500 <br />62251 Other Agency Services 0 2,642 2,700 2,900 <br />62300 Contract Services-Professional 20,105 698 6,000 3,750 <br />SUBTOTAL CONTRACTUALS 71,964 52,071 67,200 43,150 <br />63001 Miscellaneous Operating Expenses 33,276 34,351 31,500 52,310 <br />63300 Gas & Diesel 0 1,618 630 3,000 <br />SUBTOTAL COMMODITIES 33,276 35,969 32,130 55,310 <br />65010 Rental City Equipment 1,422 11,092 0 14,800 <br />65011 Equipment Replacement Charges 0 2,385 3,060 7,840 <br />65012 Accident Repair & Replacement 63 420 0 0 <br />65040 IT Maintenance Charge 0 11,380 17,810 12,110 <br />65100 Insurance Charges 22,589 24,106 24,210 36,460 <br />65105 Benefits Overhead 3,823 4,018 3,560 3,270 <br />SUBTOTAL FIXED CHARGES 27,897 53,400 48,640 74,480 <br />66511 Computer Software Subscriptions 0 0 0 870 <br />SUBTOTAL CAPITAL 0 0 0 870 <br />67003 Loan Payment-OBF 7,038 0 0 0 <br />SUBTOTAL DEBT SERVICE 7,038 0 0 0 <br />TOTAL 601,940 674,656 735,380 838,310 <br />GENERAL FUND <br />POLICE DEPARTMENT ACCOUNTING UNIT <br />PD ATHLETIC & ACTIVITY LEAGUE 01114421 <br />323