ADDENDUM 1 RFQ FAS-007-102325 FINANCIAL AUDIT SERVICES.pdf

CITY OF TORRINGTON

ADDENDUM 1

ADDENDUM 1 ISSUED PERTAINING TO QUESTIONS/ANSWERS SUBMITTED FOR

FINANCIAL AUDIT SERVICES

RFQ: #FAS-007-102325 FINANCIAL AUDIT SERVICES

Date of opening: October 23, 2025 Time: 11:00 AM Location: City Hall, Room 206, 140 Main Street, Torrington

SUBMIT SIGNED ADDENDUM WITH BID

The City of Torrington reserves the right to award or reject any or all bids or any portion thereof, to waive technicalities; to award the contract to a bidder other than the lowest bid and to award the bid and/or contracts to one or more bidders submitting essentially identical proposals and, that in the city’s judgment, will best serve the public interest.

Dated in Torrington: October 10, 2025 Purchasing Agent ___________________________

Pennie Zucco Contact name ___________________________________ Phone: _______________________________

Authorized Representative ________________________________________________________________

Authorized Signature ____________________________________________________________________

Company name ________________________________________________________________________

Address ______________________________________________________________________________

City, State, Zip__________________________________________________________________________

Fax ____________________________________________ Email _________________________________

Federal Tax Identification Number: (FEIN) ____________________________________________________

QUESTIONS 10/10/2025

Q1) What is the reason for going out to RFP? Will your current auditors be considered for the current year’s audit or are you required to switch?

A1) Due diligence and yes the current auditors will be considered.

Q2) Approximately how many journal entries did the auditor propose last year? In what areas?

A2) Seven (7) adjusting journal entries half of which were BOE and the other half to make prior year fund balance tie.

Q3) What were the total fees charged for the audit last year? For the EFS? Were there other services performed? What were they and what were the approximate fees?

A3) Total audit fee was $93,450 with EFS being $8,500. There were no other services performed.

Q4) Are there any significant changes in your finances this year from last? (Significant new grants, programs, etc.)

A4) No

Q5) Are there any significant changes in your finance department this year from last?

A5) No

Q6) Are there any significant changes in either of these expected at this time for the next 3 years?

A6) No

Q7) Please provide more details around the scope of the audit and the primary purpose of the audit report/results.

A7) A yearly financial audit is required by all municipalities. Please see scope of services in the RFQ for more information.

Q8) Are the financial reports consolidated or by department/function?

A8) They are consolidated into one report.

Q9) What financial ERP system, Oracle, SAP, OpenGov, etc.? And how many related subsidiary systems?

A9) The City of Torrington uses New World Systems/Tyler Technologies.

Q10) What is the timeline for completion? How soon after the end of the fiscal year is the audit due?

A10) City of Torrington fiscal year is 06/30/2025 and the audit is due by December 31, 2025.

Q11) Can you provide a copy of the City's fiscal budget for the current fiscal year ending June 2026? If not, can you provide estimated revenues and expenditures for the fiscal year?

A11) See Attached FY26 budget. The revenues match the expenditures.

Q12) Can you provide a process flow chart and an organization chart for the accounting/finance department?

A12) See Attached is the organizational chart.

G/L Account Account Description 2023 Amended

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0001 - Assessor Payroll

0010-0001 5100.0000 Salaries I 99,047.00 99,014.95 102,019.00 101,849.55 110,000.00 113,300.00 3,300.00 3.00 0010-0001 5101.0000 Salary II 66,853.00 60,699.64 74,861.00 74,696.38 77,107.00 78,663.00 1,556.00 2.01 0010-0001 5103.0000 Regular Wages 151,216.00 129,174.79 144,267.00 127,770.90 147,885.00 150,300.00 2,415.00 1.63 0010-0001 5104.0000 Overtime 460.00 .00 460.00 .00 460.00 460.00 .00 .00 0010-0001 5753.0000 Emp FICA 24,461.00 21,397.94 24,568.00 22,291.10 25,219.00 26,183.00 964.00 3.82

Payroll Totals $342,037.00 $310,287.32 $346,175.00 $326,607.93 $360,671.00 $368,906.00 $8,235.00 2.28% Other Expenses

0010-0001 5199.0000 Contract Services 5,000.00 .00 .00 .00 .00 .00 .00 .00 0010-0001 5201.0000 Advertising 400.00 60.32 400.00 62.64 400.00 400.00 .00 .00 0010-0001 5213.0000 Conference 250.00 120.00 .00 .00 250.00 250.00 .00 .00 0010-0001 5216.0000 Copier Contract 1,824.00 1,012.25 951.00 951.00 951.00 951.00 .00 .00 0010-0001 5216.0001 Per Copy Costs 119.00 .00 .00 .00 .00 .00 .00 .00 0010-0001 5220.0000 Pub-Dues-Fees 3,380.00 565.00 3,705.00 3,865.16 4,845.00 4,845.00 .00 .00 0010-0001 5223.0000 Educ & School Classes 2,845.00 914.62 2,845.00 1,845.00 3,345.00 3,345.00 .00 .00 0010-0001 5280.0000 Office Supplies 10,630.00 10,314.27 10,960.00 10,963.44 11,345.00 11,345.00 .00 .00 0010-0001 5281.0001 Postage 500.00 717.21 750.00 534.68 750.00 750.00 .00 .00 0010-0001 5346.0000 Software 19,400.00 19,570.00 20,625.00 20,504.51 26,225.00 26,225.00 .00 .00 0010-0001 5363.0000 Revaluation 68,000.00 68,000.00 73,000.00 73,000.00 63,000.00 73,000.00 10,000.00 15.87 0010-0001 5991.0001 Year End Budget Adjustments (42,824.00) .00 (20,721.00) .00 .00 .00 .00 .00

Other Expenses Totals $69,524.00 $101,273.67 $92,515.00 $111,726.43 $111,111.00 $121,111.00 $10,000.00 9.00%

Department 0001 - Assessor Totals $411,561.00 $411,560.99 $438,690.00 $438,334.36 $471,782.00 $490,017.00 $18,235.00 3.87%

2025/2026 City of Torrington Adopted Budget Budget Year 2026

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0002 - Bd Of Tax Review Payroll

0010-0002 5100.0000 Salaries I 1,200.00 .00 1,200.00 446.25 1,200.00 1,500.00 300.00 25.00 0010-0002 5103.0000 Regular Wages 2,700.00 195.00 2,700.00 723.75 700.00 3,000.00 2,300.00 328.57

Payroll Totals $3,900.00 $195.00 $3,900.00 $1,170.00 $1,900.00 $4,500.00 $2,600.00 136.84% Other Expenses

0010-0002 5201.0000 Advertising 250.00 243.60 250.00 .00 250.00 400.00 150.00 60.00 0010-0002 5206.0000 Mileage 50.00 .00 50.00 .00 .00 50.00 50.00 .00 0010-0002 5223.0000 Educ & School Classes .00 .00 .00 .00 .00 500.00 500.00 .00 0010-0002 5280.0000 Office Supplies 200.00 387.11 200.00 .00 100.00 300.00 200.00 200.00 0010-0002 5281.0001 Postage .00 .00 .00 .00 .00 500.00 500.00 .00 0010-0002 5991.0001 Year End Budget Adjustments .00 .00 (3,230.00) .00 .00 .00 .00 .00

Other Expenses Totals $500.00 $630.71 ($2,730.00) $0.00 $350.00 $1,750.00 $1,400.00 400.00%

Department 0002 - Bd Of Tax Review Totals $4,400.00 $825.71 $1,170.00 $1,170.00 $2,250.00 $6,250.00 $4,000.00 177.78%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0003 - Boards & Agencies Other Expenses

0010-0003 5388.0000 Evictions 2,000.00 .00 2,000.00 2,000.00 2,000.00 2,000.00 .00 .00 0010-0003 5503.0000 Community Development 16,000.00 14,416.54 16,000.00 6,292.59 6,000.00 6,000.00 .00 .00 0010-0003 5505.0000 Torrington Devel. Corp. 1,100.00 1,113.00 1,100.00 1,113.00 .00 .00 .00 .00 0010-0003 5506.0000 Elderly Nutrition - MOW Contribution .00 .00 .00 .00 .00 45,399.00 45,399.00 .00 0010-0003 5511.0000 Memorial Day Expense 3,000.00 2,630.54 3,000.00 2,394.87 2,750.00 2,750.00 .00 .00 0010-0003 5512.0000 Beautification 68,975.00 68,408.50 68,975.00 68,408.50 71,022.00 71,022.00 .00 .00 0010-0003 5515.0001 Veteran's Administration 9,250.00 5,445.38 9,250.00 4,892.31 6,250.00 6,250.00 .00 .00 0010-0003 5516.0000 Fees Auditors 54,500.00 54,500.00 55,000.00 36,470.00 55,000.00 55,299.00 299.00 .54 0010-0003 5517.0000 Torrington Library 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 .00 .00 0010-0003 5518.0000 Outreach & Youth Serv 31,562.00 31,562.00 32,762.00 .00 .00 .00 .00 .00 0010-0003 5520.0000 Conn Council of Small Towns (COST) 1,575.00 1,575.00 .00 .00 .00 .00 .00 .00 0010-0003 5528.0000 Contribution Bus 55,027.00 55,026.72 70,296.00 70,296.00 108,762.00 97,770.00 (10,992.00) (10.10) 0010-0003 5529.0000 Rural Bus Trans 19,952.00 19,952.00 11,542.00 21,160.00 18,556.00 17,789.00 (767.00) (4.13) 0010-0003 5532.0000 C C M 23,065.00 23,065.00 23,065.00 23,065.00 23,065.00 23,065.00 .00 .00 0010-0003 5533.0000 Single Audit .00 .00 .00 8,900.00 .00 9,730.00 9,730.00 .00 0010-0003 5537.0000 Musicians Assoc 1,933.00 1,945.00 1,942.00 2,086.59 1,963.00 2,250.00 287.00 14.62 0010-0003 5538.0000 Northwest Hills Council of Governments 28,338.00 28,337.60 .00 28,285.60 28,286.00 31,284.00 2,998.00 10.59

0010-0003 5545.0004 PAL 5,000.00 5,000.00 .00 .00 .00 .00 .00 .00

0010-0003 5900.0136 Cannabis .00 .00 100,000.00 47,762.00 175,000.00 145,000.00 (30,000.00) (17.14)

Other Expenses Totals $346,277.00 $337,977.28 $419,932.00 $348,126.46 $523,654.00 $540,608.00 $16,954.00 3.24%

Department 0003 - Boards & Agencies Totals $346,277.00 $337,977.28 $419,932.00 $348,126.46 $523,654.00 $540,608.00 $16,954.00 3.24%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0004 - Building Payroll

0010-0004 5100.0000 Salaries I 96,040.00 96,009.99 98,922.00 98,993.61 101,890.00 104,946.00 3,056.00 2.99 0010-0004 5103.0000 Regular Wages 228,077.00 228,792.66 243,484.00 247,614.39 271,093.00 276,804.00 5,711.00 2.10 0010-0004 5104.0000 Overtime 1.00 16,230.64 15,000.00 10,375.40 5,000.00 5,000.00 .00 .00 0010-0004 5753.0000 Emp FICA 24,504.00 24,567.26 27,341.00 26,613.64 28,689.00 29,587.00 898.00 3.13

Payroll Totals $348,622.00 $365,600.55 $384,747.00 $383,597.04 $406,672.00 $416,337.00 $9,665.00 2.38% Fringe Benefits

0010-0004 5120.0000 Lump Sum Payment .00 .00 46,293.00 46,293.00 .00 .00 .00 .00 Fringe Benefits Totals $0.00 $0.00 $46,293.00 $46,293.00 $0.00 $0.00 $0.00 +++

Capital Outlay 0010-0004 5351.0001 Vehicle Replacement 5,012.00 5,012.00 5,012.00 5,012.00 7,851.00 5,609.00 (2,242.00) (28.55)

Capital Outlay Totals $5,012.00 $5,012.00 $5,012.00 $5,012.00 $7,851.00 $5,609.00 ($2,242.00) (28.56%) Other Expenses

0010-0004 5199.0000 Contract Services 25,000.00 25,424.00 .00 .00 .00 .00 .00 .00 0010-0004 5201.0000 Advertising 450.00 .00 450.00 155.44 450.00 450.00 .00 .00 0010-0004 5206.0000 Mileage 1,000.00 .00 .00 .00 .00 .00 .00 .00 0010-0004 5210.0000 Cloth Allowance 600.00 600.00 660.00 660.00 660.00 810.00 150.00 22.72 0010-0004 5216.0000 Copier Contract 2,275.00 882.12 883.00 882.12 883.00 883.00 .00 .00 0010-0004 5216.0001 Per Copy Costs 150.00 .00 .00 .00 .00 .00 .00 .00 0010-0004 5220.0000 Pub-Dues-Fees 1,200.00 555.00 1,200.00 1,045.00 950.00 1,000.00 50.00 5.26 0010-0004 5220.0002 State Fees-Education 8,000.00 48,904.20 8,000.00 19,669.97 8,000.00 8,000.00 .00 .00 0010-0004 5223.0000 Educ & School Classes 2,800.00 595.00 1,400.00 1,550.00 1,000.00 1,400.00 400.00 40.00 0010-0004 5232.0003 Fees-Constable 400.00 .00 400.00 .00 .00 .00 .00 .00 0010-0004 5275.0001 Equip.Maint.Chargeback 4,819.00 5,088.64 4,819.00 9,802.35 7,831.00 6,597.00 (1,234.00) (15.75) 0010-0004 5280.0000 Office Supplies 1,360.00 1,217.18 1,360.00 1,291.32 1,360.00 1,360.00 .00 .00 0010-0004 5281.0001 Postage 1,240.00 1,546.14 1,500.00 1,986.00 1,500.00 1,500.00 .00 .00 0010-0004 5350.0000 NewEquipFurniture&Fixture 1,586.00 .00 1,000.00 .00 500.00 500.00 .00 .00 0010-0004 5356.0000 Communication Cell Phones 2,000.00 1,468.56 1,500.00 800.07 1,500.00 1,500.00 .00 .00 0010-0004 5535.0000 Building Codes 3,600.00 3,052.08 3,600.00 1,426.00 3,600.00 3,600.00 .00 .00 0010-0004 5991.0001 Year End Budget Adjustments 49,832.00 .00 11,347.00 .00 .00 .00 .00 .00

Other Expenses Totals $106,312.00 $89,332.92 $38,119.00 $39,268.27 $28,234.00 $27,600.00 ($634.00) (2.25%)

Department 0004 - Building Totals $459,946.00 $459,945.47 $474,171.00 $474,170.31 $442,757.00 $449,546.00 $6,789.00 1.53%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0005 - City Real Estate Payroll

0010-0005 5103.0000 Regular Wages .00 .00 67,650.00 35,325.55 95,026.00 123,673.00 28,647.00 30.14 0010-0005 5104.0000 Overtime .00 .00 1,000.00 .00 1,500.00 1,500.00 .00 .00 0010-0005 5753.0000 Emp FICA .00 .00 5,251.00 .00 7,385.00 9,576.00 2,191.00 29.66

Payroll Totals $0.00 $0.00 $73,901.00 $35,325.55 $103,911.00 $134,749.00 $30,838.00 29.68% Capital Outlay

0010-0005 5351.0001 Vehicle Replacement .00 .00 .00 .00 1,222.00 1,198.00 (24.00) (1.96) 0010-0005 5970.0000 Capital Outlay 1,265,000.00 1,265,000.00 1,544,000.00 1,544,000.00 1,365,000.00 1,160,000.00 (205,000.00) (15.01) 0010-0005 5970.0001 Capital Outlay-Franklin Street 67,000.00 67,000.00 67,000.00 67,000.00 67,000.00 47,000.00 (20,000.00) (29.85)

Capital Outlay Totals $1,332,000.00 $1,332,000.00 $1,611,000.00 $1,611,000.00 $1,433,222.00 $1,208,198.00 ($225,024.00) (15.70%) Other Expenses

0010-0005 5199.0000 Contract Services 22,600.00 22,600.00 34,000.00 13,567.84 72,000.00 72,200.00 200.00 .27 0010-0005 5210.0000 Cloth Allowance .00 .00 255.00 .00 510.00 810.00 300.00 58.82 0010-0005 5223.0000 Educ & School Classes .00 .00 200.00 .00 .00 .00 .00 .00 0010-0005 5245.0000 Building Maintenance 45,500.00 45,088.95 20,000.00 29,226.91 17,000.00 17,000.00 .00 .00 0010-0005 5245.0016 Building Maintenance - Elderly Services 8,213.00 9,068.53 4,000.00 4,633.70 4,000.00 4,000.00 .00 .00 0010-0005 5245.0021 Building Maintenance - Animal Control 11,513.00 10,705.83 8,000.00 8,000.00 8,000.00 8,000.00 .00 .00 0010-0005 5245.0022 Building Maintenance - Fire 20,625.00 19,834.61 20,000.00 20,000.00 25,000.00 25,000.00 .00 .00 0010-0005 5245.0023 Building Maintenance - Police 61,250.00 56,497.34 60,000.00 70,160.81 58,000.00 58,000.00 .00 .00 0010-0005 5245.0024 Building Maintenance - Traffic 1,125.00 884.26 2,000.00 2,251.74 2,000.00 2,000.00 .00 .00 0010-0005 5245.0031 Building Maintenance - Public Works 22,500.00 21,240.85 20,000.00 19,337.77 22,000.00 22,000.00 .00 .00 0010-0005 5245.0038 Building Maintenance - Recreation 3,750.00 7,847.09 10,000.00 9,947.85 10,000.00 10,000.00 .00 .00 0010-0005 5245.0355 Maint&Oper-Migeon Ave .00 .00 .00 .00 .00 15,000.00 15,000.00 .00 0010-0005 5275.0001 Equip.Maint.Chargeback .00 .00 .00 .00 2,043.00 2,805.00 762.00 37.29 0010-0005 5280.0000 Office Supplies 500.00 .00 .00 .00 .00 .00 .00 .00 0010-0005 5356.0000 Communication Cell Phones .00 539.50 600.00 539.94 600.00 600.00 .00 .00

Other Expenses Totals $197,576.00 $194,306.96 $179,055.00 $177,666.56 $221,153.00 $237,415.00 $16,262.00 7.35%

Department 0005 - City Real Estate Totals $1,529,576.00 $1,526,306.96 $1,863,956.00 $1,823,992.11 $1,758,286.00 $1,580,362.00 ($177,924.00) (10.12%)

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0006 - City & Town Clerk Payroll

0010-0006 5100.0000 Salaries I 64,995.00 64,956.79 66,620.00 65,810.68 66,172.00 66,172.00 .00 .00 0010-0006 5101.0000 Salary II 60,868.00 60,848.59 60,869.00 61,620.33 64,576.00 66,513.00 1,937.00 2.99 0010-0006 5103.0000 Regular Wages 142,666.00 142,752.77 152,773.00 153,977.89 162,558.00 170,436.00 7,878.00 4.84 0010-0006 5104.0000 Overtime 7,986.00 6,017.80 9,122.00 6,699.17 8,634.00 8,223.00 (411.00) (4.76) 0010-0006 5753.0000 Emp FICA 21,153.00 19,232.72 21,927.00 20,001.96 22,917.00 23,818.00 901.00 3.93

Payroll Totals $297,668.00 $293,808.67 $311,311.00 $308,110.03 $324,857.00 $335,162.00 $10,305.00 3.17% Other Expenses

0010-0006 5111.0000 Fees Com Rec 8,988.00 8,030.60 9,750.00 10,698.75 10,824.00 10,425.00 (399.00) (3.68) 0010-0006 5201.0000 Advertising 1,055.00 875.55 2,440.00 1,822.24 1,700.00 1,895.00 195.00 11.47 0010-0006 5206.0000 Mileage 790.00 1,475.04 920.00 752.81 1,250.00 1,836.00 586.00 46.88 0010-0006 5213.0000 Conference .00 340.00 .00 .00 .00 .00 .00 .00 0010-0006 5213.0002 Conference & Education 2,700.00 2,503.64 5,750.00 5,279.50 4,877.00 5,120.00 243.00 4.98 0010-0006 5215.0000 Contract 353.00 71.02 60.00 72.93 .00 .00 .00 .00 0010-0006 5216.0000 Copier Contract 4,140.00 4,140.00 4,140.00 4,140.00 4,140.00 4,140.00 .00 .00 0010-0006 5216.0001 Per Copy Costs 150.00 .00 .00 .00 .00 240.00 240.00 .00 0010-0006 5217.0000 Copier Supplies 197.00 175.79 197.00 .00 296.00 370.00 74.00 25.00 0010-0006 5220.0001 State Mandated Fees 40,000.00 46,610.00 40,000.00 42,450.00 40,000.00 38,000.00 (2,000.00) (5.00) 0010-0006 5220.0003 State Fees-Land Preserve 180,000.00 186,440.00 180,000.00 169,800.00 160,000.00 156,000.00 (4,000.00) (2.50) 0010-0006 5220.0004 Hunting/Fishing Fees 6,900.00 4,377.00 4,800.00 5,165.00 4,500.00 5,100.00 600.00 13.33 0010-0006 5220.0005 Marriage Fees 4,420.00 3,638.00 4,488.00 7,276.00 4,488.00 6,120.00 1,632.00 36.36 0010-0006 5220.0006 Dog Fees 14,077.00 12,313.52 14,077.00 34,236.50 14,192.00 13,092.00 (1,100.00) (7.75) 0010-0006 5220.0007 MERS Recording Fees 144,000.00 101,422.72 132,000.00 101,789.00 99,000.00 101,711.00 2,711.00 2.73 0010-0006 5222.0000 Annual Dues & Fees 645.00 810.00 1,120.00 940.00 990.00 1,060.00 70.00 7.07 0010-0006 5232.0002 Admin Fees-Credit Cards 200.00 219.57 200.00 204.53 200.00 200.00 .00 .00 0010-0006 5234.0000 Vital Statistics 1,658.00 881.78 2,025.00 573.09 1,250.00 1,020.00 (230.00) (18.40) 0010-0006 5235.0000 Land Records 56,755.00 50,064.46 55,183.00 55,413.02 55,505.00 55,668.00 163.00 .29 0010-0006 5280.0000 Office Supplies 3,384.00 2,611.76 4,502.00 3,736.41 2,589.00 3,334.00 745.00 28.77 0010-0006 5280.0002 Supplies-Ballots .00 .00 .00 .00 13,972.00 6,290.00 (7,682.00) (54.98) 0010-0006 5281.0001 Postage 1,700.00 1,492.24 1,800.00 1,866.41 1,700.00 1,700.00 .00 .00 0010-0006 5346.0000 Software 600.00 600.00 600.00 600.00 600.00 800.00 200.00 33.33 0010-0006 5352.0000 Land Index Merger .00 .00 .00 .00 980.00 .00 (980.00) (100.00) 0010-0006 5354.0000 City Charter Ordinances 2,770.00 1,777.10 3,320.00 2,618.54 3,320.00 2,849.00 (471.00) (14.18) 0010-0006 5360.0000 New Equipment 500.00 378.97 1,000.00 274.71 700.00 700.00 .00 .00 0010-0006 5991.0001 Year End Budget Adjustments (48,592.00) .00 (11,347.00) .00 .00 .00 .00 .00

Other Expenses Totals $427,390.00 $431,248.76 $457,025.00 $449,709.44 $427,073.00 $417,670.00 ($9,403.00) (2.20%)

Department 0006 - City & Town Clerk Totals $725,058.00 $725,057.43 $768,336.00 $757,819.47 $751,930.00 $752,832.00 $902.00 0.12%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0007 - Comptroller Payroll

0010-0007 5100.0000 Salaries I 110,408.00 110,372.68 133,535.00 133,535.00 128,750.00 132,613.00 3,863.00 3.00 0010-0007 5101.0000 Salary II 77,362.00 76,889.78 100,162.00 100,161.82 175,100.00 181,943.00 6,843.00 3.90 0010-0007 5103.0000 Regular Wages 108,313.00 113,262.62 110,109.00 90,356.84 100,954.00 141,751.00 40,797.00 40.41 0010-0007 5103.0002 Educational Stipends .00 .00 .00 .00 1,000.00 1,500.00 500.00 50.00 0010-0007 5104.0000 Overtime 9,000.00 8,476.32 7,500.00 13,272.28 7,500.00 2,500.00 (5,000.00) (66.66) 0010-0007 5753.0000 Emp FICA 23,339.00 21,492.39 23,361.00 25,423.32 30,824.00 35,099.00 4,275.00 13.86

Payroll Totals $328,422.00 $330,493.79 $374,667.00 $362,749.26 $444,128.00 $495,406.00 $51,278.00 11.55% Fringe Benefits

0010-0007 5120.0000 Lump Sum Payment 30,000.00 28,000.00 30,000.00 30,000.00 .00 .00 .00 .00 Fringe Benefits Totals $30,000.00 $28,000.00 $30,000.00 $30,000.00 $0.00 $0.00 $0.00 +++

Other Expenses 0010-0007 5199.0000 Contract Services .00 .00 .00 89,270.72 .00 .00 .00 .00 0010-0007 5201.0000 Advertising 400.00 882.21 1,000.00 896.22 1,000.00 1,000.00 .00 .00 0010-0007 5206.0000 Mileage 100.00 335.00 655.00 .00 168.00 .00 (168.00) (100.00) 0010-0007 5213.0000 Conference 1,000.00 1,260.61 4,000.00 .00 415.00 415.00 .00 .00 0010-0007 5216.0000 Copier Contract 3,000.00 2,310.60 2,311.00 2,310.60 2,311.00 2,311.00 .00 .00 0010-0007 5216.0001 Per Copy Costs 1,500.00 138.44 150.00 375.42 150.00 150.00 .00 .00 0010-0007 5220.0000 Pub-Dues-Fees .00 380.00 315.00 600.00 839.00 635.00 (204.00) (24.31) 0010-0007 5223.0000 Educ & School Classes .00 600.00 2,100.00 .00 3,900.00 1,500.00 (2,400.00) (61.53) 0010-0007 5232.0002 Admin Fees-Credit Cards 900.00 109.95 90.00 99.95 90.00 .00 (90.00) (100.00) 0010-0007 5280.0000 Office Supplies 4,188.00 3,500.45 4,688.00 5,503.11 4,507.00 4,523.00 16.00 .35 0010-0007 5281.0001 Postage 3,500.00 3,563.76 3,500.00 3,480.56 3,500.00 3,500.00 .00 .00 0010-0007 5284.0000 Service Agreements 1,670.00 2,563.78 1,875.00 1,891.68 1,875.00 2,916.00 1,041.00 55.52 0010-0007 5991.0001 Year End Budget Adjustments .00 .00 71,827.00 .00 .00 .00 .00 .00

Other Expenses Totals $16,258.00 $15,644.80 $92,511.00 $104,428.26 $18,755.00 $16,950.00 ($1,805.00) (9.62%)

Department 0007 - Comptroller Totals $374,680.00 $374,138.59 $497,178.00 $497,177.52 $462,883.00 $512,356.00 $49,473.00 10.69%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0008 - Corporation Counsel Payroll

0010-0008 5100.0000 Salaries I 102,094.00 102,060.07 102,094.00 93,455.43 105,157.00 108,312.00 3,155.00 3.00 0010-0008 5101.0000 Salary II .00 .00 .00 .00 .00 28,423.00 28,423.00 .00 0010-0008 5103.0002 Educational Stipends .00 .00 .00 .00 1,250.00 1,250.00 .00 .00 0010-0008 5105.0000 Part Time .00 .00 .00 .00 .00 30,000.00 30,000.00 .00 0010-0008 5753.0000 Emp FICA 7,811.00 7,807.60 7,811.00 7,149.33 7,811.00 12,756.00 4,945.00 63.30

Payroll Totals $109,905.00 $109,867.67 $109,905.00 $100,604.76 $114,218.00 $180,741.00 $66,523.00 58.24% Other Expenses

0010-0008 5206.0000 Mileage .00 .00 .00 .00 .00 250.00 250.00 .00 0010-0008 5213.0000 Conference 1,500.00 .00 1,500.00 .00 .00 .00 .00 .00 0010-0008 5220.0000 Pub-Dues-Fees 3,750.00 239.84 3,750.00 403.00 1,750.00 3,750.00 2,000.00 114.28 0010-0008 5223.0000 Educ & School Classes .00 .00 .00 .00 .00 129.00 129.00 .00 0010-0008 5265.0000 Misc Expense 75.00 .00 75.00 .00 75.00 75.00 .00 .00 0010-0008 5280.0000 Office Supplies 500.00 68.00 500.00 120.42 250.00 250.00 .00 .00 0010-0008 5281.0001 Postage 200.00 173.07 200.00 184.53 200.00 200.00 .00 .00 0010-0008 5331.0000 Legal Support Fees 75,000.00 56,288.01 75,000.00 76,939.08 75,000.00 75,000.00 .00 .00 0010-0008 5331.0001 Legal-Blight & Zoning Enforcement .00 78.50 .00 .00 .00 2,800.00 2,800.00 .00 0010-0008 5991.0001 Year End Budget Adjustments (24,214.00) .00 .00 .00 .00 .00 .00 .00

Other Expenses Totals $56,811.00 $56,847.42 $81,025.00 $77,647.03 $77,275.00 $82,454.00 $5,179.00 6.70%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0008 - Corporation Counsel

Program 0011 - Fair Rent Commission Other Expenses

0010-0008-0011 5280.0001

Supplies .00 .00 .00 .00 .00 200.00 200.00 .00

0010-0008-0011 5281.0001

Postage .00 .00 .00 .00 .00 75.00 75.00 .00

0010-0008-0011 5356.0001

Communications Other .00 .00 .00 .00 .00 725.00 725.00 .00

Other Expenses Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,000.00 $1,000.00 +++

Program 0011 - Fair Rent Commission Totals $0.00 $0.00 $0.00 $0.00 $0.00 $1,000.00 $1,000.00 +++

Department 0008 - Corporation Counsel Totals $166,716.00 $166,715.09 $190,930.00 $178,251.79 $191,493.00 $264,195.00 $72,702.00 37.97%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0011 - Mayor Payroll

0010-0011 5100.0000 Salaries I 101,940.00 101,880.86 103,003.00 105,156.31 103,003.00 103,003.00 .00 .00 0010-0011 5101.0000 Salary II 110,601.00 110,564.70 110,601.00 111,619.62 117,320.00 92,123.00 (25,197.00) (21.47) 0010-0011 5103.0002 Educational Stipends .00 .00 .00 .00 250.00 250.00 .00 .00 0010-0011 5118.0000 Admin Assistant .00 .00 .00 58.88 .00 .00 .00 .00 0010-0011 5753.0000 Emp FICA 16,259.00 15,928.63 16,341.00 16,261.86 16,596.00 14,928.00 (1,668.00) (10.05)

Payroll Totals $228,800.00 $228,374.19 $229,945.00 $233,096.67 $237,169.00 $210,304.00 ($26,865.00) (11.33%) Other Expenses

0010-0011 5213.0000 Conference 120.00 .00 120.00 .00 200.00 250.00 50.00 25.00 0010-0011 5216.0000 Copier Contract 2,099.00 918.96 2,099.00 918.96 1,599.00 1,599.00 .00 .00 0010-0011 5216.0001 Per Copy Costs 179.00 .00 .00 .00 179.00 .00 (179.00) (100.00) 0010-0011 5265.0000 Misc Expense 1,000.00 516.79 1,000.00 560.78 600.00 600.00 .00 .00 0010-0011 5280.0000 Office Supplies 2,300.00 786.70 2,300.00 698.64 1,000.00 1,065.00 65.00 6.50 0010-0011 5281.0000 Supplies 250.00 .00 250.00 .00 150.00 .00 (150.00) (100.00) 0010-0011 5281.0001 Postage 450.00 85.21 450.00 127.55 250.00 250.00 .00 .00 0010-0011 5346.0000 Software 400.00 462.00 400.00 537.60 540.00 620.00 80.00 14.81

Other Expenses Totals $6,798.00 $2,769.66 $6,619.00 $2,843.53 $4,518.00 $4,384.00 ($134.00) (2.97%)

Department 0011 - Mayor Totals $235,598.00 $231,143.85 $236,564.00 $235,940.20 $241,687.00 $214,688.00 ($26,999.00) (11.17%)

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0012 - Personnel Payroll

0010-0012 5100.0000 Salaries I 117,300.00 118,956.53 115,929.00 75,622.14 139,050.00 143,222.00 4,172.00 3.00 0010-0012 5101.0000 Salary II 94,392.00 72,037.98 120,764.00 92,580.65 123,600.00 127,308.00 3,708.00 3.00 0010-0012 5103.0002 Educational Stipends .00 .00 .00 .00 2,000.00 2,250.00 250.00 12.50 0010-0012 5104.0000 Overtime .00 72.10 .00 19,532.52 .00 .00 .00 .00 0010-0012 5753.0000 Emp FICA 16,194.00 13,458.06 18,107.00 12,892.35 19,508.00 20,696.00 1,188.00 6.08

Payroll Totals $227,886.00 $204,524.67 $254,800.00 $200,627.66 $284,158.00 $293,476.00 $9,318.00 3.28% Other Expenses

0010-0012 5201.0000 Advertising 3,000.00 279.60 3,000.00 994.28 2,500.00 2,500.00 .00 .00 0010-0012 5216.0000 Copier Contract 912.00 1,459.68 1,460.00 1,459.68 1,460.00 1,460.00 .00 .00 0010-0012 5216.0001 Per Copy Costs 302.00 .00 .00 .00 .00 .00 .00 .00 0010-0012 5220.0000 Pub-Dues-Fees 1,952.00 2,645.84 1,952.00 2,458.72 1,557.00 3,265.00 1,708.00 109.69 0010-0012 5223.0000 Educ & School Classes .00 .00 .00 .00 1,400.00 2,600.00 1,200.00 85.71 0010-0012 5265.0000 Misc Expense 350.00 104.50 350.00 102.16 350.00 350.00 .00 .00 0010-0012 5280.0000 Office Supplies 500.00 514.31 500.00 496.24 500.00 500.00 .00 .00 0010-0012 5281.0001 Postage 250.00 93.89 250.00 105.73 250.00 611.00 361.00 144.40 0010-0012 5291.0000 Exams (DOT/HEP) 5,800.00 2,675.00 5,800.00 8,960.00 12,000.00 10,113.00 (1,887.00) (15.72) 0010-0012 5292.0000 Physical Exam Exp 2,400.00 4,944.74 2,400.00 10,089.00 3,600.00 10,400.00 6,800.00 188.88 0010-0012 5346.0000 Software .00 .00 .00 .00 7,500.00 .00 (7,500.00) (100.00) 0010-0012 5526.0000 Labor Arbitrator 1,000.00 .00 50,000.00 14,204.00 .00 .00 .00 .00 0010-0012 5526.0001 Labor Negotiation Fee 10,000.00 109,280.13 .00 43,034.33 40,000.00 30,000.00 (10,000.00) (25.00) 0010-0012 5526.0002 Labor Neg'n-Pension Plans .00 .00 .00 .00 10,000.00 10,000.00 .00 .00 0010-0012 5991.0001 Year End Budget Adjustments 72,171.00 .00 .00 .00 .00 .00 .00 .00

Other Expenses Totals $98,637.00 $121,997.69 $65,712.00 $81,904.14 $81,117.00 $71,799.00 ($9,318.00) (11.49%)

Department 0012 - Personnel Totals $326,523.00 $326,522.36 $320,512.00 $282,531.80 $365,275.00 $365,275.00 $0.00 0.00%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0013 - Planning & Zoning Payroll

0010-0013 5100.0000 Salaries I 90,038.00 89,051.97 95,400.00 95,791.22 98,262.00 101,210.00 2,948.00 3.00 0010-0013 5101.0000 Salary II 76,307.00 79,160.17 82,733.00 82,977.18 85,215.00 87,771.00 2,556.00 2.99 0010-0013 5103.0000 Regular Wages 85,398.00 75,335.89 108,320.00 108,062.08 111,100.00 103,646.00 (7,454.00) (6.70) 0010-0013 5104.0000 Overtime .00 363.74 .00 .00 .00 .00 .00 .00 0010-0013 5753.0000 Emp FICA 19,258.00 17,367.88 21,914.00 20,334.96 22,127.00 22,386.00 259.00 1.17

Payroll Totals $271,001.00 $261,279.65 $308,367.00 $307,165.44 $316,704.00 $315,013.00 ($1,691.00) (0.53%) Capital Outlay

0010-0013 5199.0001 Master Plan .00 .00 .00 .00 .00 .00 .00 .00 0010-0013 5351.0001 Vehicle Replacement 2,506.00 2,506.00 2,506.00 2,506.00 2,513.00 2,000.00 (513.00) (20.41)

Capital Outlay Totals $2,506.00 $2,506.00 $2,506.00 $2,506.00 $2,513.00 $2,000.00 ($513.00) (20.41%) Other Expenses

0010-0013 5199.0000 Contract Services .00 .00 36,270.00 28,969.74 12,000.00 .00 (12,000.00) (100.00) 0010-0013 5201.0000 Advertising 6,000.00 6,411.83 6,000.00 9,443.62 6,500.00 7,400.00 900.00 13.84 0010-0013 5210.0000 Cloth Allowance .00 150.00 .00 150.00 150.00 150.00 .00 .00 0010-0013 5216.0000 Copier Contract 1,398.00 1,037.40 1,397.00 1,037.40 1,397.00 1,397.00 .00 .00 0010-0013 5216.0001 Per Copy Costs .00 361.94 400.00 255.63 500.00 500.00 .00 .00 0010-0013 5220.0000 Pub-Dues-Fees 1,983.00 1,628.93 2,018.00 1,689.00 1,521.00 2,359.00 838.00 55.09 0010-0013 5220.0001 State Mandated Fees 11,600.00 12,934.00 14,268.00 10,324.00 14,442.00 13,050.00 (1,392.00) (9.63) 0010-0013 5223.0000 Educ & School Classes 3,175.00 2,879.81 3,700.00 2,757.16 3,700.00 3,100.00 (600.00) (16.21) 0010-0013 5232.0003 Fees-Constable 800.00 424.60 800.00 1,103.00 800.00 1,200.00 400.00 50.00 0010-0013 5275.0001 Equip.Maint.Chargeback 2,704.00 1,922.35 2,704.00 3,764.56 4,597.00 3,940.00 (657.00) (14.29) 0010-0013 5280.0000 Office Supplies 1,950.00 2,128.93 2,650.00 1,532.15 2,150.00 2,140.00 (10.00) (.46) 0010-0013 5281.0001 Postage 1,500.00 2,554.25 1,800.00 2,732.78 1,800.00 2,250.00 450.00 25.00 0010-0013 5356.0000 Communication Cell Phones .00 .00 .00 .00 .00 660.00 660.00 .00

Other Expenses Totals $31,110.00 $32,434.04 $72,007.00 $63,759.04 $49,557.00 $38,146.00 ($11,411.00) (23.03%)

Department 0013 - Planning & Zoning Totals $304,617.00 $296,219.69 $382,880.00 $373,430.48 $368,774.00 $355,159.00 ($13,615.00) (3.69%)

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0014 - Purchasing Payroll

0010-0014 5100.0000 Salaries I 75,031.00 74,843.21 76,478.00 77,900.40 84,470.00 86,973.00 2,503.00 2.96 0010-0014 5103.0000 Regular Wages 30,179.00 30,487.36 33,638.00 16,863.45 31,630.00 31,630.00 .00 .00 0010-0014 5104.0000 Overtime .00 .00 .00 19.41 .00 .00 .00 .00 0010-0014 5753.0000 Emp FICA 8,049.00 7,312.24 8,424.00 6,610.73 8,350.00 9,074.00 724.00 8.67

Payroll Totals $113,259.00 $112,642.81 $118,540.00 $101,393.99 $124,450.00 $127,677.00 $3,227.00 2.59% Other Expenses

0010-0014 5201.0000 Advertising 2,250.00 2,707.44 2,250.00 1,382.72 2,250.00 2,250.00 .00 .00 0010-0014 5216.0000 Copier Contract 1,000.00 770.28 1,000.00 770.28 1,000.00 1,000.00 .00 .00 0010-0014 5216.0001 Per Copy Costs 400.00 46.19 300.00 125.14 300.00 200.00 (100.00) (33.33) 0010-0014 5217.0000 Copier Supplies 3,785.00 3,638.41 3,350.00 3,480.14 3,355.00 3,179.00 (176.00) (5.24) 0010-0014 5220.0000 Pub-Dues-Fees 329.00 255.92 376.00 255.92 376.00 376.00 .00 .00 0010-0014 5223.0000 Educ & School Classes 900.00 .00 900.00 120.00 900.00 600.00 (300.00) (33.33) 0010-0014 5280.0000 Office Supplies 2,375.00 1,335.98 2,356.00 1,894.33 2,356.00 2,242.00 (114.00) (4.83) 0010-0014 5281.0001 Postage 150.00 56.65 100.00 62.23 100.00 75.00 (25.00) (25.00)

Other Expenses Totals $11,189.00 $8,810.87 $10,632.00 $8,090.76 $10,637.00 $9,922.00 ($715.00) (6.72%)

Department 0014 - Purchasing Totals $124,448.00 $121,453.68 $129,172.00 $109,484.75 $135,087.00 $137,599.00 $2,512.00 1.86%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0015 - Registrars

Program 0009 - Administration Payroll

0010-0015-0009 5100.0000

Salaries I 12,486.00 11,965.75 12,486.00 11,865.32 12,486.00 13,118.00 632.00 5.06

0010-0015-0009 5101.0000

Salary II 58,677.00 59,804.19 59,825.00 69,548.34 59,825.00 60,280.00 455.00 .76

0010-0015-0009 5104.0000

Overtime .00 .00 .00 1,109.38 .00 .00 .00 .00

0010-0015-0009 5105.0000

Part Time 13,147.00 4,862.90 22,000.00 5,722.34 13,000.00 13,000.00 .00 .00

0010-0015-0009 5115.0000

Dep Registrars 3,207.00 2,808.05 3,206.00 2,197.36 3,206.00 3,286.00 80.00 2.49

0010-0015-0009 5753.0000

Emp FICA 6,695.00 5,640.32 7,460.00 6,232.55 6,673.00 6,861.00 188.00 2.81

Payroll Totals $94,212.00 $85,081.21 $104,977.00 $96,675.29 $95,190.00 $96,545.00 $1,355.00 1.42% Other Expenses

0010-0015-0009 5206.0000

Mileage 200.00 .00 .00 .00 200.00 200.00 .00 .00

0010-0015-0009 5213.0000

Conference 1,000.00 .00 1,000.00 953.84 1,350.00 1,350.00 .00 .00

0010-0015-0009 5216.0000

Copier Contract 171.00 343.68 345.00 343.68 345.00 345.00 .00 .00

0010-0015-0009 5216.0001

Per Copy Costs 50.00 .00 .00 .00 50.00 .00 (50.00) (100.00)

0010-0015-0009 5231.0000

Printing 1,000.00 .00 500.00 .00 500.00 250.00 (250.00) (50.00)

0010-0015-0009 5232.0000

Fees 1,000.00 832.50 750.00 593.00 3,700.00 3,700.00 .00 .00

0010-0015-0009 5280.0000

Office Supplies 1,000.00 38.38 750.00 81.07 500.00 250.00 (250.00) (50.00)

0010-0015-0009 5281.0001

Postage 540.00 1,112.54 1,400.00 2,747.21 1,400.00 3,500.00 2,100.00 150.00

Other Expenses Totals $4,961.00 $2,327.10 $4,745.00 $4,718.80 $8,045.00 $9,595.00 $1,550.00 19.27%

Program 0009 - Administration Totals $99,173.00 $87,408.31 $109,722.00 $101,394.09 $103,235.00 $106,140.00 $2,905.00 2.81%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0015 - Registrars

Program 0010 - Election Payroll

0010-0015-0010 5105.0000

Part Time .00 2,520.00 .00 .00 .00 .00 .00 .00

0010-0015-0010 5200.0000

Fees Election Workers 47,000.00 41,753.96 50,000.00 44,585.50 48,000.00 48,000.00 .00 .00

0010-0015-0010 5753.0000

Emp FICA .00 281.32 .00 204.65 .00 .00 .00 .00

Payroll Totals $47,000.00 $44,555.28 $50,000.00 $44,790.15 $48,000.00 $48,000.00 $0.00 0.00% Other Expenses

0010-0015-0010 5201.0000

Advertising 750.00 1,583.76 1,800.00 987.58 .00 1,000.00 1,000.00 .00

0010-0015-0010 5240.0001

Maint.& Repairs/Equip. 13,000.00 9,760.00 12,000.00 7,230.00 12,000.00 12,000.00 .00 .00

0010-0015-0010 5265.0000

Misc Expense 4,000.00 104.78 1,400.00 680.00 4,000.00 4,000.00 .00 .00

0010-0015-0010 5280.0002

Supplies-Ballots 10,000.00 11,531.79 12,000.00 12,328.15 .00 .00 .00 .00

Other Expenses Totals $27,750.00 $22,980.33 $27,200.00 $21,225.73 $16,000.00 $17,000.00 $1,000.00 6.25%

Program 0010 - Election Totals $74,750.00 $67,535.61 $77,200.00 $66,015.88 $64,000.00 $65,000.00 $1,000.00 1.56%

Department 0015 - Registrars Totals $173,923.00 $154,943.92 $186,922.00 $167,409.97 $167,235.00 $171,140.00 $3,905.00 2.34%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0016 - Services For The Elderly Payroll

0010-0016 5100.0000 Salaries I 78,242.00 78,200.32 79,786.00 81,891.78 80,826.00 85,685.00 4,859.00 6.01 0010-0016 5101.0000 Salary II 5,084.00 .00 .00 .00 53,000.00 61,800.00 8,800.00 16.60 0010-0016 5103.0000 Regular Wages 113,912.00 118,048.11 120,844.00 130,898.69 163,497.00 172,736.00 9,239.00 5.65 0010-0016 5104.0000 Overtime .00 224.67 .00 604.26 800.00 800.00 .00 .00 0010-0016 5105.0000 Part Time 26,526.00 19,053.37 24,108.00 306.00 .00 .00 .00 .00 0010-0016 5106.0000 Extra Help 28,856.00 30,994.25 44,496.00 21,234.25 27,360.00 32,736.00 5,376.00 19.64 0010-0016 5753.0000 Emp FICA 19,256.00 17,839.06 20,597.00 16,651.76 25,013.00 27,002.00 1,989.00 7.95

Payroll Totals $271,876.00 $264,359.78 $289,831.00 $251,586.74 $350,496.00 $380,759.00 $30,263.00 8.63% Other Expenses

0010-0016 5201.0000 Advertising .00 652.00 .00 .00 .00 .00 .00 .00 0010-0016 5206.0000 Mileage 550.00 26.25 550.00 .00 550.00 250.00 (300.00) (54.54) 0010-0016 5210.0000 Cloth Allowance 205.00 255.00 255.00 255.00 255.00 255.00 .00 .00 0010-0016 5216.0000 Copier Contract 450.00 448.80 450.00 448.80 450.00 450.00 .00 .00 0010-0016 5216.0001 Per Copy Costs 100.00 .00 .00 .00 .00 .00 .00 .00 0010-0016 5220.0000 Pub-Dues-Fees 100.00 .00 220.00 120.00 220.00 340.00 120.00 54.54 0010-0016 5224.0000 Elderly Screening Exp 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 .00 .00 0010-0016 5225.0000 Electric 23,250.00 22,772.31 23,250.00 24,659.43 23,250.00 23,250.00 .00 .00 0010-0016 5238.0000 Fuel 10,500.00 14,012.67 10,500.00 11,384.24 10,500.00 10,500.00 .00 .00 0010-0016 5245.0000 Building Maintenance 2,737.00 5,515.54 6,950.00 2,199.11 6,950.00 6,950.00 .00 .00 0010-0016 5246.0000 Parking Lot Maint 6,525.00 5,207.37 6,525.00 4,770.00 6,525.00 4,950.00 (1,575.00) (24.13) 0010-0016 5270.0000 Repairs 14,000.00 3,294.50 .00 269.89 .00 .00 .00 .00 0010-0016 5275.0001 Equip.Maint.Chargeback 407.00 260.00 407.00 1,440.93 1,021.00 1,054.00 33.00 3.23 0010-0016 5280.0000 Office Supplies 2,364.00 2,013.41 2,194.00 2,571.30 2,194.00 2,194.00 .00 .00 0010-0016 5281.0001 Postage 535.00 483.49 535.00 727.18 535.00 535.00 .00 .00 0010-0016 5300.0000 Water 3,000.00 3,512.87 3,000.00 3,497.74 3,000.00 3,500.00 500.00 16.66 0010-0016 5350.0000 NewEquipFurniture&Fixture 2,000.00 839.93 2,000.00 558.95 2,000.00 3,000.00 1,000.00 50.00 0010-0016 5356.0000 Communication Cell Phones 300.00 214.00 300.00 .00 300.00 300.00 .00 .00 0010-0016 5398.0000 Custodial Service 1,650.00 1,600.00 1,300.00 2,083.82 1,300.00 1,300.00 .00 .00 0010-0016 5399.0000 Programs Social 2,717.00 2,261.93 2,717.00 4,082.34 2,717.00 4,000.00 1,283.00 47.22 0010-0016 5528.0000 Contribution Bus 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00 .00 .00

Other Expenses Totals $85,890.00 $77,870.07 $75,653.00 $73,568.73 $76,267.00 $77,328.00 $1,061.00 1.39%

Department 0016 - Services For The Elderly Totals $357,766.00 $342,229.85 $365,484.00 $325,155.47 $426,763.00 $458,087.00 $31,324.00 7.34%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0017 - Treasurer Payroll

0010-0017 5100.0000 Salaries I 15,530.00 15,520.48 15,692.00 15,691.00 15,692.00 15,691.00 (1.00) .00 0010-0017 5103.0000 Regular Wages 50,780.00 35,100.80 39,545.00 49,160.39 53,718.00 64,728.00 11,010.00 20.49 0010-0017 5104.0000 Overtime .00 1,540.57 .00 12,485.84 .00 .00 .00 .00 0010-0017 5753.0000 Emp FICA 5,073.00 3,789.43 4,226.00 5,702.13 5,310.00 6,152.00 842.00 15.85

Payroll Totals $71,383.00 $55,951.28 $59,463.00 $83,039.36 $74,720.00 $86,571.00 $11,851.00 15.86% Other Expenses

0010-0017 5205.0000 Car Allowance 500.00 500.04 500.00 500.04 500.00 500.00 .00 .00 0010-0017 5280.0000 Office Supplies 529.00 164.82 580.00 362.81 580.00 379.00 (201.00) (34.65) 0010-0017 5281.0001 Postage 10.00 35.90 15.00 14.94 15.00 15.00 .00 .00 0010-0017 5991.0001 Year End Budget Adjustments .00 .00 23,360.00 .00 .00 .00 .00 .00

Other Expenses Totals $1,039.00 $700.76 $24,455.00 $877.79 $1,095.00 $894.00 ($201.00) (18.36%)

Department 0017 - Treasurer Totals $72,422.00 $56,652.04 $83,918.00 $83,917.15 $75,815.00 $87,465.00 $11,650.00 15.37%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0018 - Information Technology Payroll

0010-0018 5100.0000 Salaries I 180,296.00 177,559.17 182,157.00 188,678.19 191,734.00 197,959.00 6,225.00 3.24 0010-0018 5101.0000 Salary II 124,902.00 99,109.48 135,163.00 136,478.47 145,163.00 157,648.00 12,485.00 8.60 0010-0018 5103.0002 Educational Stipends .00 .00 .00 .00 750.00 750.00 .00 .00 0010-0018 5753.0000 Emp FICA 23,348.00 19,104.58 24,275.00 23,286.39 25,349.00 27,165.00 1,816.00 7.16

Payroll Totals $328,546.00 $295,773.23 $341,595.00 $348,443.05 $362,996.00 $383,522.00 $20,526.00 5.65% Capital Outlay

0010-0018 5345.0000 Computer 30,000.00 19,794.61 34,500.00 20,454.95 32,800.00 25,300.00 (7,500.00) (22.86) 0010-0018 5357.0000 Capital Reserve 125,850.00 125,850.00 100,050.00 100,049.18 123,350.00 53,500.00 (69,850.00) (56.62)

Capital Outlay Totals $155,850.00 $145,644.61 $134,550.00 $120,504.13 $156,150.00 $78,800.00 ($77,350.00) (49.54%) Other Expenses

0010-0018 5199.0000 Contract Services 20,000.00 35,025.00 15,000.00 2,270.00 10,000.00 8,000.00 (2,000.00) (20.00) 0010-0018 5206.0000 Mileage 150.00 .00 150.00 .00 150.00 150.00 .00 .00 0010-0018 5216.0000 Copier Contract .00 240.00 .00 240.00 240.00 .00 (240.00) (100.00) 0010-0018 5223.0000 Educ & School Classes 850.00 1,461.97 1,200.00 1,193.97 1,260.00 9,859.00 8,599.00 682.46 0010-0018 5229.0000 Equipment 7,500.00 5,822.82 8,400.00 2,850.08 9,400.00 11,400.00 2,000.00 21.27 0010-0018 5280.0000 Office Supplies 500.00 964.78 500.00 167.52 500.00 500.00 .00 .00 0010-0018 5284.0000 Service Agreements 189,906.00 124,788.78 130,300.00 211,922.91 139,735.00 172,700.00 32,965.00 23.59 0010-0018 5295.0000 Telephone 94,000.00 80,587.26 94,000.00 74,395.78 91,000.00 91,000.00 .00 .00 0010-0018 5346.0000 Software 147,354.00 149,285.56 145,153.00 164,281.81 223,503.00 237,400.00 13,897.00 6.21 0010-0018 5356.0000 Communication Cell Phones 1,800.00 2,468.16 2,400.00 1,461.36 2,400.00 2,400.00 .00 .00 0010-0018 5356.0001 Communications Other 95,640.00 93,906.00 95,640.00 95,376.00 95,640.00 95,640.00 .00 .00 0010-0018 5991.0000 Budget Adjustment (47,957.00) .00 .00 .00 .00 .00 .00 .00 0010-0018 5991.0001 Year End Budget Adjustments .00 .00 54,219.00 .00 .00 .00 .00 .00

Other Expenses Totals $509,743.00 $494,550.33 $546,962.00 $554,159.43 $573,828.00 $629,049.00 $55,221.00 9.62%

Department 0018 - Information Technology Totals $994,139.00 $935,968.17 $1,023,107.00 $1,023,106.61 $1,092,974.00 $1,091,371.00 ($1,603.00) (0.15%)

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0019 - Public Safety Misc.

Payroll

0010-0019 5123.0000 Outside Duty Fire .00 4,903.24 .00 .00 .00 .00 .00 .00 0010-0019 5753.0000 Emp FICA .00 71.14 .00 .00 .00 .00 .00 .00

Payroll Totals $0.00 $4,974.38 $0.00 $0.00 $0.00 $0.00 $0.00 +++ Fringe Benefits

0010-0019 5121.0000 Hypertension Pmts Fire 199,458.00 199,071.99 200,000.00 127,285.24 200,000.00 200,000.00 .00 .00 0010-0019 5122.0000 Hypertension Pmts Police 208,381.00 204,633.54 205,000.00 61,337.85 205,000.00 205,000.00 .00 .00

Fringe Benefits Totals $407,839.00 $403,705.53 $405,000.00 $188,623.09 $405,000.00 $405,000.00 $0.00 0.00% Other Expenses

0010-0019 5306.0000 Hydrant Rental 1,450,000.00 1,416,329.25 1,490,000.00 1,478,159.39 1,490,000.00 1,490,000.00 .00 .00 0010-0019 5991.0001 Year End Budget Adjustments (21,827.00) .00 (51,122.00) .00 .00 .00 .00 .00

Other Expenses Totals $1,428,173.00 $1,416,329.25 $1,438,878.00 $1,478,159.39 $1,490,000.00 $1,490,000.00 $0.00 0.00%

Department 0019 - Public Safety Misc. Totals $1,836,012.00 $1,825,009.16 $1,843,878.00 $1,666,782.48 $1,895,000.00 $1,895,000.00 $0.00 0.00%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0020 - Emergency Management Payroll

0010-0020 5100.0000 Salaries I 25,000.00 25,000.00 25,000.00 25,500.00 25,000.00 26,000.00 1,000.00 4.00 0010-0020 5753.0000 Emp FICA 363.00 195.75 363.00 206.04 363.00 363.00 .00 .00

Payroll Totals $25,363.00 $25,195.75 $25,363.00 $25,706.04 $25,363.00 $26,363.00 $1,000.00 3.94% Other Expenses

0010-0020 5220.0000 Pub-Dues-Fees 500.00 175.00 500.00 175.00 500.00 1,000.00 500.00 100.00 0010-0020 5229.0000 Equipment 5,000.00 525.00 6,000.00 2,342.30 6,000.00 3,000.00 (3,000.00) (50.00) 0010-0020 5232.0006 Civilian Support 500.00 .00 500.00 63.71 500.00 500.00 .00 .00 0010-0020 5284.0000 Service Agreements .00 .00 .00 .00 .00 4,500.00 4,500.00 .00 0010-0020 5290.0000 General Expense .00 .00 .00 .00 .00 6,000.00 6,000.00 .00 0010-0020 5356.0000 Communication Cell Phones 8,500.00 4,870.56 8,500.00 4,383.18 8,500.00 5,500.00 (3,000.00) (35.29) 0010-0020 5356.0001 Communications Other .00 .00 .00 .00 12,250.00 12,250.00 .00 .00

Other Expenses Totals $14,500.00 $5,570.56 $15,500.00 $6,964.19 $27,750.00 $32,750.00 $5,000.00 18.02%

Department 0020 - Emergency Management Totals $39,863.00 $30,766.31 $40,863.00 $32,670.23 $53,113.00 $59,113.00 $6,000.00 11.30%

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0022 - Fire

Program 0018 - Headquarters Payroll

0010-0022-0018 5100.0000

Salaries I 116,902.00 116,865.96 120,410.00 131,992.14 124,022.00 127,742.00 3,720.00 2.99

0010-0022-0018 5101.0000

Salary II 105,490.00 106,653.15 108,613.00 101,806.94 114,442.00 119,896.00 5,454.00 4.76

0010-0022-0018 5102.0000

Clerk 51,122.00 50,847.70 52,261.00 51,441.83 53,666.00 45,449.00 (8,217.00) (15.31)

0010-0022-0018 5103.0000

Regular Wages 4,175,246.00 4,160,894.62 4,249,219.00 4,223,709.63 4,468,363.00 4,705,900.00 237,537.00 5.31

0010-0022-0018 5103.0001

Stipends 49,400.00 46,690.00 48,880.00 1,655.00 48,880.00 46,200.00 (2,680.00) (5.48)

0010-0022-0018 5103.0002

Educational Stipends .00 .00 .00 .00 750.00 750.00 .00 .00

0010-0022-0018 5106.0000

Extra Help 437,000.00 584,772.65 451,500.00 651,314.36 466,240.00 482,500.00 16,260.00 3.48

0010-0022-0018 5107.0000

Paid Holidays 272,790.00 245,511.35 279,360.00 263,529.66 312,939.00 325,755.00 12,816.00 4.09

0010-0022-0018 5108.0000

Acting Off 22,500.00 638.82 15,000.00 360.90 3,637.00 3,514.00 (123.00) (3.38)

0010-0022-0018 5753.0000

Emp FICA 80,559.00 74,291.96 80,455.00 76,385.23 90,853.00 82,440.00 (8,413.00) (9.26)

Payroll Totals $5,311,009.00 $5,387,166.21 $5,405,698.00 $5,502,195.69 $5,683,792.00 $5,940,146.00 $256,354.00 4.51% Capital Outlay

0010-0022-0018 5351.0001

Vehicle Replacement 288,790.00 288,790.00 288,790.00 288,790.00 246,024.00 164,073.00 (81,951.00) (33.31)

0010-0022-0018 5357.0000

Capital Reserve 253,500.00 253,500.00 135,000.00 135,000.00 110,000.00 35,000.00 (75,000.00) (68.18)

Capital Outlay Totals $542,290.00 $542,290.00 $423,790.00 $423,790.00 $356,024.00 $199,073.00 ($156,951.00) (44.08%) Other Expenses

0010-0022-0018 5208.0000

Uniform Allowance 27,300.00 26,726.00 30,000.00 24,273.60 30,650.00 27,400.00 (3,250.00) (10.60)

0010-0022-0018 5216.0000

Copier Contract 1,897.00 1,188.84 1,188.00 1,188.84 1,188.00 1,188.00 .00 .00

0010-0022-0018 5216.0001

Per Copy Costs 750.00 177.82 250.00 160.17 250.00 250.00 .00 .00

0010-0022-0018 5220.0000

Pub-Dues-Fees 3,850.00 1,453.79 3,850.00 2,391.00 1,880.00 1,880.00 .00 .00

0010-0022-0018 5223.0000

Educ & School Classes 43,950.00 34,163.35 68,950.00 56,459.44 23,000.00 7,000.00 (16,000.00) (69.56)

0010-0022-0018 5223.0003

Specialized Training 19,750.00 12,237.00 19,950.00 21,027.15 2,600.00 .00 (2,600.00) (100.00)

0010-0022-0018 5225.0000

Electric 65,000.00 54,909.49 65,000.00 74,512.32 65,000.00 65,000.00 .00 .00

0010-0022-0018 5229.0000

Equipment 26,500.00 25,693.86 26,500.00 22,321.33 16,500.00 16,000.00 (500.00) (3.03)

Budget 2023 Actual

Amount 2024 Amended

Budget 2024 Actual

Amount 2025 Amended

Budget 2026 Level 6 $ Change % Change FY25 vs.

FY26

Fund 0010 - General Fund

EXPENSE

Department 0022 - Fire

Program 0018 - Headquarters Other Expenses

0010-0022-0018 5230.0000

Masks Oxygen New Equip 6,500.00 6,213.05 7,500.00 6,928.97 9,000.00 9,000.00 .00 .00

0010-0022-0018 5237.0000

Fire Prevent & Pub. Educ 500.00 440.00 500.00 498.70 400.00 .00 (400.00) (100.00)

0010-0022-0018 5238.0000

Fuel 17,500.00 23,181.84 17,500.00 16,033.03 24,000.00 24,000.00 .00 .00

0010-0022-0018 5245.0000

Building Maintenance 6,875.00 7,288.26 10,000.00 10,217.25 7,000.00 5,500.00 (1,500.00) (21.42)

0010-0022-0018 5275.0001

Equip.Maint.Chargeback 180,183.00 244,048.93 180,183.00 228,388.19 279,712.00 278,712.00 (1,000.00) (.35)

0010-0022-0018 5280.0000

Office Supplies 1,500.00 1,082.03 1,700.00 768.50 1,700.00 .00 (1,700.00) (100.00)

0010-0022-0018 5284.0000

Service Agreements 35,000.00 25,742.71 33,000.00 27,456.12 28,000.00 28,000.00 .00 .00

0010-0022-0018 5286.0000

Radio Service Agree 8,500.00 8,443.84 7,500.00 5,590.44 5,500.00 4,500.00 (1,000.00) (18.18)

0010-0022-0018 5290.0000

General Expense 5,000.00 2,922.02 5,000.00 2,300.64 3,400.00 2,000.00 (1,400.00) (41.17)

0010-0022-0018 5292.0000

Physical Exam Exp 40,860.00 25,609.95 45,500.00 34,731.36 42,500.00 41,000.00 (1,500.00) (3.52)

0010-0022-0018 5295.0000

Telephone 3,500.00 .00 .00 .00 .00 .00 .00 .00

0010-0022-0018 5300.0000

Water 6,500.00 7,236.69 6,500.00 6,873.31 7,400.00 7,400.00 .00 .00

0010-0022-0018 5344.0000

Prom Test Stress Psycho 20,000.00 9,000.00 15,000.00 15,000.00 15,000.00 15,000.00 .00 .00

0010-0022-0018 5346.0000

Software 34,500.00 10,804.00 35,000.00 29,686.50 34,450.00 34,450.00 .00 .00

0010-0022-0018 5356.0000

Communication Cell Phones 9,700.00 8,698.42 9,700.00 10,284.81 9,700.00 9,700.00 .00 .00

0010-0022-0018 5360.0000

New Equipment 22,000.00 22,095.90 31,000.00 11,319.94 25,000.00 .00 (25,000.00) (100.00)

0010-0022-0018 5392.0000

Educ Incent Program 7,650.00 7,550.00 7,100.00 7,600.00 9,250.00 9,250.00 .00 .00

0010-0022-0018 5960.0000

Education 6,000.00 2,000.00 5,000.00 2,000.00 3,500.00 .00 (3,500.00) (100.00)

0010-0022-0018 5991.0001

Year End Budget Adjustments 43,800.00 .00 81,139.00 .00 .00 .00 .00 .00

Other Expenses Totals $645,065.00 $568,907.79 $714,510.00 $618,011.61 $646,580.00 $587,230.00 ($59,350.00) (9.18%)

Program 0018 -…