Fiscal Year 2024-2025

Proposed Annual Operating Budget

City of Knoxville, Tennessee

Mayor
lndya Kincannon

MEMBERS OF CITY COUNCIL

District One: Tommy Smith, Vice Mayor
District Two: Andrew Roberto
District Three Seema Singh
District Four: Lauren Rider
District Five: Charles Thomas
District Six: Gwen McKenzie
At-Large: Lynne Fugate
At-Large: Debbie Helsley
At-Large: Amelia Parker

Deputies to the Mayor

David Brace, Chief of Staff

A special thank you to all the departments that contributed to this document.
 City of Knoxville
Table of Contents
Introduction

Executive Summary ..................................................................................................................................... 1

Summary Information
Budget Comparison - All Funds ................................................................................................................. 9
Total Expenditures by Department ............................................................................................................ 10
Net Budget ..................................................................................................................................................... 11
Net Revenues by Type ................................................................................................................................ 12
Net Expenditures by Type ........................................................................................................................... 13
Summary of Interfund Charges and Transfers ........................................................................................ 14
Authorized Full-Time Positions by Department ....................................................................................... 15
Full-Time Positions by Department............................................................................................................ 16
Authorized Full-Time Personnel Chart ...................................................................................................... 17
Authorized Part-Time Positions by Department ...................................................................................... 18
Historical Part-Time Positions by Department ......................................................................................... 19
City and County Property Tax Rates ......................................................................................................... 20
Assessed Values - All Property .................................................................................................................. 21
General Fund
General Fund Revenue Summary ............................................................................................................. 22
General Fund Revenue Comparison ........................................................................................................ 27
General Fund Revenue ............................................................................................................................... 28
General/Other Funds Expenditure Summary .......................................................................................... 30
General Fund Expenditures by Department ............................................................................................ 36
General Fund Budget by Department ....................................................................................................... 37
General Fund Revenues and Expenditures ............................................................................................. 38
Authorized Positions by Department ......................................................................................................... 39
Permanent Full-Time Personnel ................................................................................................................ 40
Grants to Community Agencies.................................................................................................................. 41
Debt Service Fund
Debt Service .................................................................................................................................................. 43
Debt Service Schedule ................................................................................................................................ 44
Debt Amortization Schedule ....................................................................................................................... 45
Schedule of Annual Debt Payments .......................................................................................................... 46
Remaining Debt Outstanding ..................................................................................................................... 47
Capital Projects Fund
Capital Improvements Budget .................................................................................................................... 48
Budget Detail 53
 City of Knoxville
EXECUTIVE SUMMARY

This section provides an overview of major initiatives for the Proposed Fiscal Year 2024-2025 Budget, describes
some of the factors that have impacted the preparation of this budget, and highlights significant changes between
this budget and the prior year approved budget. More detailed explanations of these changes are found later in
the document.

The FY 24/25 Proposed Operating Budget, like all budgets, serves two main functions. First, the budget serves as
the legal authority for the City to spend funds. Secondly, the budget reflects the values of our City and serves as
a guide for how we will advance and deliver on our key priorities.

This budget focuses on the City’s core purpose of providing a stable foundation for safety, health and the common
good by providing high-quality services, building and maintaining infrastructure, and cultivating partnerships to
advance opportunity and address challenges in our community.

As the City advances its purpose and mission, Mayor Indya Kincannon’s Administration continues to focus on five
key priorities that shape and drive the strategies and investments the City will implement in the coming year.

• Public Safety
• Healthy and Connected Neighborhoods
• A Clean and Resilient Future
• Thriving Businesses and Good Jobs
• Good Governance

When the City invests public funds, we are investing in the services, infrastructure and initiatives necessary to
grow and improve our community and support the people who live, work, own businesses and visit Knoxville. Our
budgeting decisions today have a lasting impact: good decisions create economic returns and enhanced quality of
life, while poor decisions can limit future flexibility and create unanticipated consequences. This budget reflects a
responsible and forward-looking commitment to the great services, infrastructure, places and partnerships that
contribute to Knoxville’s high quality of life now and for generations to come.

General Overview

The FY 24/25 Proposed Operating Budget upholds the City’s commitment to provide Knoxville’s residents,
businesses and visitors with exceptional core services, quality infrastructure, great and connected public spaces
and a commitment to partnerships.

This is a balanced budget that accommodates increasing expenses within realistic revenue projections. The
primary drivers of expenditure increases are adjustments to employee compensation and additional operating and
capital expenditures due to the ongoing effects of inflation. On the revenue side, sales tax revenue is still rising,
(although at a slower rate than previous years) and is expected to grow by 4.1% for FY 24/25 compared to the
current FY’s anticipated results. Additionally, the City is still benefiting from having raised property taxes a few
years ago and property taxes are also projected to increase modestly through “real growth” in FY 24/25.

Of note is the fact that Local Option Sales Tax revenue is forecasted to grow at a much slower rate of
approximately 3.8% when compared to where we projected ending the current FY (FY 23/24) via the mid-year
financial report. Additionally, State Shared Sales Tax revenue is projected to remain flat. This is significant
because the City benefited greatly from strong sales tax growth in the years immediately following the pandemic
but that sales tax growth is returning to more normal pre-pandemic levels while expenditures are up.

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Inflation has continued, albeit at a slower rate, to rise since adoption of last year’s budget resulting in higher costs
for City infrastructure projects and other goods and services. Inflation is forecasted to hover around the 2.7%
mark for FY 24/25 in the State of Tennessee, but the City is still feeling the effects of the hyper-inflation that
occurred from FY 20/21 to date. This is especially true for construction projects where supplies and labor costs
have markedly increased. Additionally, it significantly impacts the City’s long-standing Equipment Replacement
Fund in which the City sets aside money to buy new equipment once the equipment has reached the end of its
useful life. In other words, despite having set aside funds to replace aging equipment, the money set aside no
longer adequately covers the cost of replacement equipment purchases. In short, inflation has increased costs
associated with large and small infrastructure projects, routine supply purchases, equipment purchases and
service contracts that support basic functions such as building and facility maintenance.

In FY22/23, a property tax increase allowed the City to resolve lagging employee compensation, through a
comprehensive compensation plan, which had threatened the City’s ability to effectively deliver essential public
health and safety services. This budget continues to support competitive compensation pay, and also proposes a
targeted increase for specific uniformed police officers in the entry ranks from Recruit through Police Officer IV at
slightly over $3.9 million to boost recruitment and retention in this critical area of the Knoxville Police Department.
This budget also proposes an increase to firefighter incentive pay of approximately $350,000 by increasing the
amount earned for Advanced Emergency Medical Technicians and Paramedics.

Another component of employee compensation is the Pension Fund, which the FY24/25 budget properly funds.
This expense incorporates additional payments necessary to reflect the results of the 2022 Experience Study,
which lowered the expected rate of return on investments from 7.25% to 7% over 5 years. The lowering of the
basis points for the expected rate of return comprises some of the increase in the pension unfunded liability. FY
24/25 is the 2nd year of lowering the investment rate of return target and the current rate of return is now 7.15%.
This lowering of the rate of return increases the City’s payment for pension unfunded liability. Specifically, the
payment for pension unfunded liability increases from $21,771,000 in FY 23/24 to $22,980,646 in FY 24/25 for a
projected net increase of $1,209,646. The unfunded liability payments are expected to continue to grow in the
near term as the Pension Fund’s rate of return progresses toward the 7% mark mentioned above.

Revenue trends are mixed. Local option sales tax revenue is forecasted to grow at only 3.8% compared to where
we projected this revenue to be at the end of the current Fiscal Year (FY 23/24) during the annual Budget Retreat
in February and state shared sales tax is projected to remain flat compared to last Fiscal Year. For FY 24/25 the
City only projects a combined growth of approximately 4.1% ($3.6 million) compared to where we projected
ending the current FY (FY 23/24) via the mid-year financial report. This budget forecasts total local option sales
tax at $68.5 million and state shared sales tax at $24 million for FY 24/25.

Some other market driven sources of revenue, however, are on the rise, including hotel/motel taxes, business
taxes, business license fees, wholesale liquor inspection fees, mixed drink taxes, and others. Meanwhile, only
modest growth is expected, in the near term, for public utility values assessed by the State and the Knoxville
Utilities Board’s Payments In Lieu of Taxes.

While the City no longer forecasts receiving pandemic recovery State and Federal Funds, the City has recently
been awarded a U.S. Department of Transportation Reconnecting Communities Grant in the amount of
approximately $42.6 million. Receiving this grant designed to reconnect communities that are cut off from
opportunity and burdened by past transportation infrastructure decisions will assist and expedite funding future
capital projects in east Knoxville and improve connectivity for residents negatively impacted by urban renewal.
The new grant will fund capital needs in the future.

This FY 24/25 budget proposes a property tax rate of $2.1556 per $100 of assessed value, which is unchanged
from the current rate. Of this amount, $0.1570 goes to the Debt Service fund and $1.9986 goes to the General
Fund.

The total proposed budget for FY 24/25 is $604,632,540 which is 8.1%, or $45,115,740, higher than the FY 23/24
budget. The increase is largely attributable to the high cost of inflation and higher pay for personnel. The net
budget (i.e. excluding inter-fund transfers and charges which are effectively double counted within the budget) is
$461,570,640. The budget for the General Fund, which is the main operating fund of the City, equals
$338,014,580.

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Investing in Core Services

The work of the City to provide services that protect public health, safety and quality of life is a primary and core
function of City government. People deserve to be and feel safe in Knoxville, and our community cannot thrive
unless residents are safe and secure. The proposed FY 24-25 General Fund operating budget increases
approximately 11.2% ($33,973,260) when compared to the prior year, with increases driven by higher salary,
benefits, operating expenses and transfers to other funds such as Knoxville Area Transit and others.

Employee compensation and personnel costs comprise 38% ($175.9 million) of the City’s net budget (all funds
included) and are projected to grow by 4.4% ($7,412,450) from the FY 23/24 budget to the FY 24/25 budget. As
in the past, the largest portion of the net operating budget is devoted to the operation of the Police and Fire
Departments, with the majority of that funding (approximately $93.5 million) directly supporting the pay and
benefits for the men and women in uniform who work daily to keep our community healthy and safe.

As mentioned previously, this year’s budget takes steps to increase pay for specific sworn police officer positions
(Recruit through PO4) in order to retain quality officers and recruit quality applicants into the force. This budget
proposes targeted pay increases for the Police Department by just over $3.9 million (including benefits). This
targeted increase is driven by detailed market-driven analysis that shows KPD Recruit and Police Officer I - IV
positions below market when compared to other law enforcement agencies across the state and in our region.
This lack of market competitive pay in these specific ranks, is significantly impeding the City’s ability to attract,
recruit and retain sworn officers.

Additionally, this budget raises specific Knoxville Fire Department incentive pay by approximately $350,000 by
increasing incentive pay for Advanced Emergency Medical Technicians by $1,500 and Paramedics by $2,750.
The proposed increases in pay, for both targeted Police ranks and Fire Department medical training incentives
should significantly bolster the recruitment and retention of quality professionals that are critical to the delivery of
core health and safety services in our City.

The budget continues to fund the annual 2.5% salary increase prescribed by ordinance for General Government
employees as well as the annual step-level increases for Uniformed Employees in the Police and Fire
Departments. Finally, approximately $50,000 is appropriated to fund a study of the City’s deferred compensation
program and other non-pension benefits to determine whether the current structure is sufficient for the future job
market.

This budget also adds five positions to the Police Department. Four of these positions are current employees
including two Victim Services Advocates and two Digital Evidence Forensic Analysts. These positions have
previously been funded by grants but those grants have expired and the need for these services still exists.

The other additional position is a Police Compliance Specialist who will focus on accountability and transparency
through internal audit checks to ensure officer interactions with the public and that actions in general are in
keeping with the Police Department’s internal policies and best practices.

Finally, this proposed budget funds and creates a new Deputy Director position for the Human Resources
Department for added capacity in management of this important department as it works to support the retention
and development of personnel throughout the City. This position will also support special projects such as future
compensation analysis and studies as well as growing our capacity in discrimination prevention, EEO and Title VI
compliance.

As Knoxville’s population continues to grow and our region and City attract more businesses and visitors, demand
for quality core services will necessitate not only innovative uses of resources through efficient operations and
technology, but the incremental addition of budgeted full and part time positions over time. In total, full-time
budgeted positions in the proposed budget increase by a net of 11 from the FY 23/24 Adopted Budget.
Specifically, the budgeted full time positions increase from 1,600 in FY 23/24 to 1,611 in FY 24/25. This
represents an increase of the 6 full-time positions described above and positions added in a budget amendment
earlier in the current FY (FY 23/24). Part time positions remain flat at 29.

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Building and Maintaining Public Infrastructure

This budget also invests in building and maintaining the critical infrastructure that residents, businesses and
visitors rely on each day. The proposed Capital Budget for FY 24/25 totals $43,318,200 which is $6,119,530
higher than the current fiscal year.

The Capital Budget reflects increased project costs as a result of inflation and intentional investment decisions in
the upkeep of critical infrastructure, such as roadways, sidewalks, stormwater systems and other public assets.
The Capital Budget also reflects core administrative goals to promote public safety, healthy and connected
neighborhoods, great public spaces, sustainability and quality jobs.

The Capital Budget continues to invest in Public Safety, providing approximately $3 million to fund the
construction of a modern fire station -Fire Station #6 in the heart of the Burlington Business District. The total cost
of the project is estimated to be just over $8 million with $1,150,000 recently approved in an FY 23/24 budget
amendment, the appropriation of $3 million in this proposed budget and a projected $4 million to be proposed in
next year’s FY 25/26 budget. This budget also provides an estimated $1,792,000 in capital for Fire Department
equipment, training resources and support for a planned Fire Department 2024 Recruit Academy, as well as
various equipment and supplies for the Police Department. The budget also includes an additional $200,000 to
fund the City’s portion of dispatch services provided by the Knox County Emergency Communications District
(E-911), bringing the projected total support for this vital service to $2,419,140 in FY 24/25.

A total of almost $11.7 million is budgeted for essential roadway safety investments such as repairs to roads,
bridges, guardrails, signage, signals and other basic safety assets across the City. In line with Vision Zero
principles of eliminating roadway fatalities and serious injuries, this budget invests in safe and reliable
infrastructure to support the mobility of all users of Knoxville’s transportation systems, including bicyclists and
pedestrians. It provides just over $1.5 million for the recently launched Vision Zero Program, sidewalk repairs and
maintenance, ADA curb cuts, and the Citywide Roadway Safety Program. This budget continues to support the
popular Neighborhood Traffic Calming program at $500,000 in FY24/25. City infrastructure investments also
make Knoxville more sustainable and resilient to the threats and hazards that our community faces, including
climate change. This year’s budget maintains support for critical stormwater drain repairs and drainage
improvement projects. Investments in the efficiency of municipal facilities through equipment and operational
improvements reduce utility bills and create a return on investment for taxpayers while also reducing
environmental impacts. In addition to funding $1,000,000 for repairs and upgrades to roofs and heating,
ventilation, and air conditioning (HVAC) equipment, the budget also continues to fund sustainability and green
fleet initiatives at a total of $100,000 for energy efficiency and continued electrification of the City’s rolling stock as
well as public charging infrastructure.

Creating Great Places and Connecting People

The City’s investment in infrastructure is about more than the basic core sidewalks, bike lanes, pavement and
pipes required to run a city. Amazing public places that allow Knoxville residents and visitors to connect with each
other and to the natural world are a key part of what makes our City special. From neighborhood parks to regional
destinations, this budget invests in great places, connectivity and in the people who help create and maintain
them.

The FY 24/25 budget will create and maintain great places for play and active recreation. It includes $7 million for
improvements in parks and recreational facilities throughout the City, including significant investments at
Lakeshore Park, Williams Creek Golf Course, World’s Fair Park and the new park in the heart of the Lonsdale
community at the former Sam E. Hill School. It also includes $500,000 to continue our long-standing ADA
improvements program that provides targeted accessibility improvements at existing public facilities throughout
the City.

The budget also includes significant resources for our continued support for arts and culture amenities in our
community. This includes $648,500 for dozens of arts and culture non-profits to include public art and a
transformative expansion spearheaded by the Arts and Cultural Alliance of the Emporium Building in downtown
Knoxville. An estimated $2,361,820 is provided to Zoo Knoxville, which includes both standard operating support
as well as capital support for a new rhino habitat exhibit and an immersive destination experience at Knoxville’s
leading tourism destination.

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Among the most significant multi-year capital investments is the City’s continued investment of $4.2M to KCDC’s
Transforming Western project that will invest over $200 million in not only affordable housing, but the
transformation of an entire neighborhood with new park spaces, connectivity and other amenities needed to
support a vibrant, thriving community for generations to come. The City’s total six year commitment to this project
equates to $26.2 million in local dollars and is a significant component of the City’s commitment to affordable
housing in the current budget. The City’s multi-year pledge will support the creation and rehabilitation of over 470
modern, permanently affordable homes for Knoxville families.

This budget also continues our investments in new public amenities that support a vibrant growing city.
Specifically, this budget includes the final tranche ($3.5M) of the City’s $14 million commitment to the
infrastructure surrounding the new publicly-owned multi-use stadium. This new public facility will connect east
Knoxville to downtown and is estimated to have an economic impact of $480 million and the creation of 400 full-
time jobs. The City’s investment in the surrounding streetscape and public amenities will create vibrant, public
spaces that enhance connectivity to surrounding neighborhoods including the new affordable housing at First
Creek at Austin, recent improvements at Harriet Tubman Park and other future infrastructure improvements
planned as part of Knoxville’s $46.2 million DOT Reconnecting Communities grant award.

While not a budget line item, the master plan and technical design of the long-envisioned South Waterfront
Pedestrian Bridge continues to move forward through collaboration with the South Waterfront Advisory and
Advocacy group, The University of Tennessee, Aslan Foundation and KCDC. In FY 22/23, the State of Tennessee
allocated $20 million for this project and the City has recently reapplied for an additional $25 million RAISE Grant
through the U.S. Department of Transportation. A pedestrian bridge connecting the north and south waterfronts
has long been part of the South Waterfront Vision Plan since its original adoption in 2006 and this unique
partnership, focused on shaping the Down River area of the South Waterfront as well as the Chapman corridor, is
truly exciting.

Supporting Partnerships - Building Community

In addition to investing in core services, building and maintaining public infrastructure and creating great spaces
that connect people, the City also advances its mission and administrative priorities through partnerships that
leverage both public and private resources to solve tough, complicated issues in our community.

Public Safety Partnerships

The proposed budget maintains and expands critical partnerships with numerous institutional and community
organizations that provide critical services specific to the health and safety of our community. The proposed
budget includes over $2.7 million through grants and service contracts to partners and initiatives that promote
public safety such as ChildHelp, the Metro Drug Coalition, Young Williams Animal Center, Turn Up Knox, Youth
Empowerment Grants, Violence Prevention Grants and others that provide critical services and grow capacity to
help address and solve complicated issues and problems. Through the City’s long-standing Community Agency
Grants program, this budget provides $635,000 to local non-profits directly engaged in the critical work of
responding to local health needs, including mental health and addiction, and providing safe and enriching
programming for Knoxville’s youth. Non-profits receiving community agency grants for health purposes with this
proposed budget include Helen Ross McNabb, the Metal Health Association of East Tennessee, the disABILITY
Resource Center and many others. Additionally, this year’s budget provides $310,000 in Opioid Remediation
dollars which is a new source of funding generated from various class action legal settlements with major
pharmaceutical companies and other distributors. Organizations receiving Opioid Remediation funds include
Positively Living, Volunteer Ministry Center, the Mend House Sober Living Community, the Florence Crittenton
Agency, and The University of Tennessee Medical Center among others. The proposed budget also increases
funding for the Violence Interruption Fund by $292,520 to support evidence-based, community-informed
strategies to reduce homicides and potentially-lethal violent crimes in Knoxville.

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Affordable Housing Partnerships

As with the rest of the nation Knoxville is experiencing a housing crisis. Knoxville’s housing supply challenges
impact individuals and families across the income spectrum. Knoxville is a strong, vibrant community and a great
place to live. As a result, it is increasingly becoming a place where people want to relocate and visit. This influx of
residents and visitors to our City adds demand to an already limited supply of housing. In February of 2024,
Mayor Kincannon provided a detailed Affordable Housing Strategy Update that outlined her Administration’s
continued support for strategies and partnerships that will produce and preserve housing attainability for
individuals and families at all income levels.

The investment in preserving and increasing the supply of affordable housing is absolutely critical. The proposed
FY 24/25 budget continues to exceed Mayor Kincannon and City Council’s commitment to invest a minimum of
$50 million over 10-years in the Knoxville Affordable Housing Fund, appropriating a total of $8 million for the
upcoming fiscal year. This amount includes $4.2 million to Transforming Western with KCDC, $2.5 million to
support the Affordable Rental Development Fund and $1.1 million for permanent supportive housing. Additionally,
$950,000 in ARPA funds are being transferred from smaller initiatives to the Housing and Neighborhood
Development Department to support property acquisition in support of more affordable housing.

While not a budget line item, Mayor Kincannon through a partnership with the United Way of Greater Knoxville is
excited to announce over $2 million of new, private philanthropic dollars that have been raised with this long-
standing and trusted partner in our community. These private funds, raised by the United Way of Greater
Knoxville, will directly support the City’s investment in affordable housing initiatives in the future, and are
estimated to support housing for over 200 individuals or families with guaranteed affordability for 20-years.

This proposed budget also continues our support for the Knoxville-Knox County Office on Housing Stability which
was established last year as a joint initiative of the City and Knox County. This office was formed to better
coordinate and leverage resources to support unsheltered residents in our community. The budget also maintains
over $1 million of local and Federal funds to prevent homelessness and aid those experiencing housing instability.

Partnerships for a Clean, Thriving Economy

As the Knoxville economy continues to grow, the City and our partners work to ensure that growth reflects the
needs of the 21st century economy and workforce. The proposed budget includes a total of just short of $3 million
to support Knoxville’s key economic development partners such as the Knoxville Chamber, Knoxville Community
Development Corporation (KCDC), Visit Knoxville and the Knoxville Entrepreneur Center. This includes continued
funding to support business development in Knoxville’s Latino/Hispanic community in partnership with Centro
Hispano and funding for the Knoxville Entrepreneur Center to support small businesses.

Supporting education and career pathways is critical to addressing poverty and supporting a thriving economy.
For decades, $0.72 of every dollar of local option sales tax collected within the City goes directly to support the
Knox County Schools; in FY24/25, this amount is projected to exceed $176 million. In addition, the City’s
proposed budget provides significant support to programs that support educational initiatives and access to
opportunity for young people. This includes approximately $395,000 in community agency grants that support
educational programs and youth development. Just some of the entities that will receive some of these funds
include Emerald Youth Foundation, Big Brothers and Big Sisters of East Tennessee, 100 Black Men, A1 Learning
Connections and many others. Additionally, $860,000 will be used to support KUB’s Student Internet Access
Program that will provide free broadband internet access to qualifying low-income student households which is an
increase of $235,000 from the prior fiscal year.

In 2020, City Council created the African American Equity Restoration Taskforce to identify and establish
opportunities to build generational wealth and reduce economic disparities in the Black community. This budget
continues to directly support the work of this task force through an estimated $300,000 for designated staff as well
as professional services in support of grant applications and other initiatives. In addition, the budget continues to
provide $90,000 for a contract with the Beck Cultural Exchange Center to raise awareness of urban renewal and
to acknowledge and celebrate Black Knoxvillians and their impact on Knoxville and the region.

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Long-Term Financial Goals, Challenges and Opportunities

Amidst the realities of inflation, a slow-down in sales tax growth, rising personnel costs and rising deferred
maintenance needs, this budget maintains sound fund balances and reserves, leverages additional property tax
revenue, and growing market driven sources of revenue to ensure the City remains financially sound while
continuing to provide the quality services and infrastructure that Knoxville’s citizens expect. Through a
combination of capital investments, operating funds and support for strategic partnerships, it advances the City’s
administrative goals: Public Safety, Healthy and Connected Neighborhoods, a Clean & Resilient Future, Thriving
Businesses and Good Jobs and Good Governance. This budget honors our previous commitments and focuses
on “being brilliant at the basics,” while also investing in community programs and public amenities that will allow
the City to continue to be a top city to live, work, start a business and raise a family.

Challenges Ahead

Increasing Inflation: Across nearly all departments, the cost of supplies, equipment and services has risen sharply
over the past three years but is expected to slow modestly in FY 24/25. Despite the projected inflationary growth
slowdown, basic infrastructure projects like road paving, sidewalk repairs, bridge maintenance, and other projects
cost more than they did just two and three years ago. These rising costs will likely continue, albeit at a slower
rate, moving forward.

Slowing Sales Tax Revenue Growth: Both Local Option and State Shared Sales Tax revenue is projected to be
less than in previous years in this proposed budget. For the past three post-pandemic fiscal years sales tax
revenue grew by an average of approximately 10.7% per year enabling the City to receive revenue greater than
projected. However, Local Option Sales Tax is anticipated to generate $68.5 million in FY 24/25 which is only a
forecasted growth of 3.8% from where we projected ending the current FY (FY 23/24) at during the annual Budget
Retreat. Comparatively, this level of growth is much lower than the last three FY’s and the State is signaling this
slowdown will continue. State Shared Sales Tax growth is anticipated to be even less and is projected to be flat
compared to the FY 23/24 budget and will generate only $24 million. In sum, while sales tax growth still
continues, it continues at a much slower rate than in the years immediately following the pandemic. This slow-
down is one reason the City is proposing to use $15 million of General Fund Unassigned Fund Balance for
specific one-time investments in the proposed FY 24/25 budget.

Annual Employee Compensation Increases: City ordinance requires a 2.5% pay increase for all full-time
employees at the beginning of each fiscal year, with uniformed employees in Police and Fire also receiving an
annual “step-level” increase as part of a comprehensive compensation study completed in 2022. As mentioned
earlier, this budget also proposes a targeted pay increase for specific uniformed police officer positions identified
as below market compared to peer cities. For Police this increase total is slightly over $3.9 million to boost
recruitment and retention. In addition this budget proposes an increase of Firefighter incentive pay of
approximately $350,000 for Advanced Emergency Medical Technicians and Paramedics. Rising personnel costs
are to be expected in a growing city like Knoxville, and increases in various market driven sources of revenue help
mitigate such costs in the near term, but longer-term implications are a concern if other revenue sources are not
forthcoming and remain flat going forward.

Healthcare Costs: Healthcare costs, like all other services, have markedly risen over the past several years and
the City has provided for these increased costs for over a decade without passing any of the increase on to
employees. This is an area that will need to be studied moving forward as the City may not be able to continually
fund these higher costs without assistance from employees or driving down healthcare and risk costs through
improved safety, health and wellness.

Pension Unfunded Liability: The lowering of the expected rate of return by 25 basis points over a five-year period,
beginning in FY 23/24 and the lukewarm condition of the long-term investment market may increase the City’s
payments toward the Pension Fund’s unfunded liability. The budget, in accordance with the charter and sound
financial practice, fully funds the annual required pension contribution. The City must continue to address the
projected increase in the unfunded liability to ensure the plan remains actuarially sound and our commitment to
paying off the unfunded liability by 2043.

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Deferred Maintenance: Aging public facilities and infrastructure, such as World’s Fair Park, Volunteer Landing,
Chilhowee Park, the Knoxville Civic Auditorium & Coliseum, stormwater, paving and sidewalk repairs, among
others, are in need of a growing list of upgrades and maintenance. While the City has consistently funded many of
these needs with capital dollars annually, the available resources fall short when compared to the actual dollars
needed to address this growing issue. For example, needed stormwater infrastructure repairs are estimated to
cost approximately $780 million, the replacement of all aging City sidewalks would cost approximately $50 million,
and it would cost just over $10 million to replace all aging greenway paths that are over 20 years old. With current
revenue projections, the City’s annual budget is not sufficient to meet the maintenance needs expected in future
years. While the current Administration and Council did not create this issue, this is a growing concern that must
be addressed. Mayor Kincannon has asked her executive team to analyze this issue over the coming months and
develop options for addressing this challenge in the near future. A commitment to good governance means
tackling issues head on, providing solutions and building a solid foundation for the future councils and mayors of
our City.

Opportunities Ahead

A Growing Property Tax Base: The City’s tax base is also expected to continue to grow due to new businesses
and citizens moving into the area across multiple industries. One of the key reasons for this optimistic outlook is
that more people have moved to Tennessee, and Knoxville, in recent years which has provided a boost to our
state and local economies. A few years ago the City raised property taxes by 36.5 cents per $100 of assessed
value which is generating an additional $32.4 million annually (not including “new/real growth”). Much of this new
revenue was committed to the implementation of a comprehensive compensation plan to ensure City employees
are paid competitively. The balance of the new revenue is being used for debt service, ongoing operating costs
and continues to help keep the City fiscally sound during times of high inflation and slowing sales tax revenue
growth.

Strong Fund Balance & Reserves: The City maintains a strong fund balance and reserves in that 20% of the
General Fund equivalent amount is maintained (pursuant to a Council Resolution) in a stabilization account which
is considered “Committed” Fund Balance. Another 5% of the equivalent of the General Fund is placed in
“Assigned Fund” balance as a best practice. Moreover, the City’s General Fund unassigned fund balance has
averaged about $30 million per year for the last six years. These reserves and healthy fund balance have, and
continue to, enable the City to handle financial requirements as they arise while maintaining investment grade
bond/credit ratings. A cautionary note, however, is worth mentioning here in that the slowing of sales tax growth,
inflationary factors, and rising personnel costs has caused the City to have to propose the use of $15M of General
Fund Unassigned Fund Balance in the FY 24/25 proposed budget.

Additionally, hotel/motel tax continues to trend upward. A primary driver of the increased growth in market driven
sources of revenue is that tourism and travel are on the rise, entertainment venues are booming, and new people
are moving to Knoxville from other communities. Additionally, the City, along with the Sports Authority of Knoxville
and Knox County, are constructing a Publicly Owned Multi-Use Stadium, which is anticipated to spur further
development in the surrounding area of the Knoxville’s “Old City.” This will increase sales tax revenue, hotel/
motel tax revenue, and boost businesses in the downtown and “Old City” area of Knoxville in general.

Conclusion

The City has some concerns over the slowing growth of sales tax revenue and inflation, but remains in an overall
sound financial position due to a healthy fund balance and reserves, increased property tax revenue and the
continued, albeit slower, sales tax growth. The projected revenue growth combined with new businesses and the
new Multi-Use Stadium, with associated businesses, bode favorably for the City’s finances. In sum, the City
remains financially sound and has developed a proposed budget that focuses on the City’s core purpose of
providing a stable foundation for safety, health and the common good by providing high-quality services, building
and maintaining infrastructure, creating great spaces that connect people and cultivating partnerships to advance
opportunity and address challenges in our community. The remainder of this budget includes additional summary
material, and a more detailed discussion of revenue and expenditure trends. It is hoped that these materials will
provide the reader with a more thorough understanding of the operating budget.

8
 City of Knoxville
BUDGET COMPARISON – ALL FUNDS

Fund FY2023/2024 FY2024/2025 Percentage

No. Fund Name Budget Proposed Budget Dollar Change Change
100 General Fund $ 304,041,320 $ 338,014,580 $ 33,973,260 11.2%

Special Revenue Funds

201 State Street Aid 6,580,000 6,680,000 100,000 1.5%
202 Community Improvement 90,000 135,000 45,000 50.0%
209 Abandoned Vehicle 950,350 1,189,950 239,600 25.2%
211 Animal Control 45,000 — (45,000) -100.0%
213 City Court 1,563,290 1,584,740 21,450 1.4%
216 City Inspections 3,772,260 4,472,130 699,870 18.6%
220 Stormwater 3,916,320 4,405,920 489,600 12.5%
230 Solid Waste 13,354,980 12,710,270 (644,710) -4.8%
240 Miscellaneous Special Revenue 8,248,560 9,589,760 1,341,200 16.3%
264 Home Grant 1,677,000 1,750,000 73,000 4.4%
269 Emergency Shelter Grant 149,380 987,560 838,180 561.1%
290 Community Development Block Grants 1,764,590 2,074,510 309,920 17.6%
Subtotal - Special Revenue Funds 42,111,730 45,579,840 3,468,110 8.2%

Debt Service Funds

305 Debt Service Funds 22,436,300 16,609,830 (5,826,470) -26.0%
306 Tax Increment 3,722,000 3,600,200 (121,800) -3.3%
Subtotal - Debt Service Funds 26,158,300 20,210,030 (5,948,270) -22.7%

401 Capital Projects Funds 34,818,670 39,540,200 4,721,530 13.6%

Enterprise Funds
503 Public Assembly Facilities 14,529,460 13,164,850 (1,364,610) -9.4%
504 Metro Parking 5,611,820 6,692,260 1,080,440 19.3%
506 Convention Center 23,783,530 27,819,800 4,036,270 17.0%
507 Mass Transportation 30,776,190 31,924,830 1,148,640 3.7%
508 Municipal Golf Courses 1,888,770 2,038,310 149,540 7.9%
Subtotal - Enterprise Funds 76,589,770 81,640,050 5,050,280 6.6%

631 Knoxville Affordable Housing Fund 7,472,960 8,072,720 599,760 8.0%

Internal Service Funds

702 Fleet Services 19,038,120 20,218,920 1,180,800 6.2%
704 Risk Management 12,810,360 10,796,230 (2,014,130) -15.7%
705 Health Care 25,511,960 28,829,510 3,317,550 13.0%
706 Equipment Replacement 4,362,580 4,634,770 272,190 6.2%
707 City Buildings 6,601,030 7,095,690 494,660 7.5%
Subtotal - Internal Service Funds 68,324,050 71,575,120 3,251,070 4.8%

Grand Total - All Funds $ 559,516,800 $ 604,632,540 $ 45,115,740 8.1%

9
 City of Knoxville
TOTAL EXPENDITURES BY DEPARTMENT

Special Debt Capital Internal

General Revenue Service Projects Enterprise Service Grand
Department Fund Funds Funds Funds Funds Trust Fund Funds Totals

Administration $ 11,681,700 $ 1,562,300 $ — $ 501,000 $ — $ — $ 11,800 $ 13,756,800

Finance 5,543,830 — — 653,200 — — 51,100 6,248,130

Employee Benefits & Risk Management — — — — — — 39,625,740 39,625,740

Information Technology 6,618,650 — — 250,000 — — 1,562,150 8,430,800

Housing and Neighborhood Development 2,712,520 7,612,070 — 5,950,000 — 272,720 — 16,547,310

Fleet Services — 1,189,950 — 783,000 — — 20,332,380 22,305,330

Public Services 33,721,980 13,498,860 — 2,950,000 — — 429,070 50,599,910

Engineering 9,258,800 7,039,830 — 19,629,000 6,692,260 — 49,110 42,669,000

Inspections — 4,472,130 — — — — — 4,472,130

Parks and Recreation 9,542,300 655,980 — 5,100,000 2,038,310 — 43,370 17,379,960

Mass Transportation 7,227,640 — — — 31,924,830 — — 39,152,470

Law 2,948,680 — — — — — — 2,948,680

Police 79,840,510 1,810,030 — — — — 844,690 82,495,230

Emergency Management — 754,220 — 41,000 — — 20,610 815,830

Fire 55,172,680 832,730 — 3,000,000 — — 1,450,160 60,455,570

Legislative 1,185,470 290,000 — — — — — 1,475,470

City Court — 1,584,740 — — — — — 1,584,740

Civil Service 900,600 — — — — — — 900,600

Human Resources 1,336,190 — — — — — — 1,336,190

Convention Center — — — — 32,483,060 — — 32,483,060

Public Assembly Facilities — — — — 8,501,590 — 59,250 8,560,840

Subtotal - Departmental 227,691,550 41,302,840 — 38,857,200 81,640,050 272,720 64,479,430 454,243,790

Nondepartmental:

City Elections 10,000 — — — — — — 10,000

City Buildings — — — — — — 7,095,690 7,095,690

Knoxville Partnership — — — — — — — —

Metropolitan Planning Commission 1,489,900 — — — — — — 1,489,900

Knoxville Zoological Park 1,678,820 — — 683,000 — — — 2,361,820

Agency Grants 1,512,500 310,000 — — — — — 1,822,500

Tax Increments — — 3,600,200 — — — — 3,600,200

Waterfront 842,050 — — — — — — 842,050

Community Action Committee 1,456,240 — — — — — — 1,456,240

Debt Service — — 10,330,450 — — — — 10,330,450

Other Non-departmental Expenditures 22,980,650 — — — — — — 22,980,650

Transfers 80,352,870 3,967,000 6,279,380 — — 7,800,000 — 98,399,250

110,323,030 4,277,000 20,210,030 683,000 — 7,800,000 7,095,690 150,388,750

Grand Totals $338,014,580 $45,579,840 $20,210,030 $39,540,200 $81,640,050 $ 8,072,720 $71,575,120 $604,632,540

10
 City of Knoxville
NET BUDGET

Fund FY 24/25 Less Interfund Less Interfund

No. Fund Name Proposed Budget Transfers Out Charges Out Net Budget

100 General Fund $ 338,014,580 $ (80,352,870) $ — $ 257,661,710

Special Revenue Funds

201 State Street Aid 6,680,000 (3,467,000) — 3,213,000
202 Community Improvement 135,000 — — 135,000
209 Abandoned Vehicle 1,189,950 — — 1,189,950
213 City Court 1,584,740 — — 1,584,740
216 City Inspections 4,472,130 — — 4,472,130
220 Stormwater 4,405,920 — — 4,405,920
230 Solid Waste 12,710,270 — — 12,710,270
240 Miscellaneous Special Revenue 9,589,760 (500,000) — 9,089,760
264 Home Grant 1,750,000 — — 1,750,000
269 Emergency Shelter Grant 987,560 — — 987,560
290 Community Development Block Grants 2,074,510 — — 2,074,510
Subtotal - Special Revenue Funds 45,579,840 (3,967,000) — 41,612,840

Debt Service Funds

305 Debt Service Funds 16,609,830 (6,279,380) — 10,330,450
306 Tax Increment 3,600,200 — — 3,600,200
Subtotal - Debt Service Funds 20,210,030 (6,279,380) — 13,930,650

401 Capital Projects Funds 39,540,200 — — 39,540,200

Enterprise Funds
503 Public Assembly Facilities 13,164,850 — — 13,164,850
504 Metro Parking 6,692,260 — — 6,692,260
506 Convention Center 27,819,800 — — 27,819,800
507 Mass Transportation 31,924,830 — — 31,924,830
508 Municipal Golf Courses 2,038,310 — — 2,038,310
Subtotal - Enterprise Funds 81,640,050 — — 81,640,050

631 Knoxville Affordable Housing Fund 8,072,720 (7,800,000) — 272,720

Internal Service Funds

702 Fleet Services 20,218,920 — (24,225,780) (4,006,860)
704 Risk Management 10,796,230 — (9,503,880) 1,292,350
705 Health Care 28,829,510 — — 28,829,510
706 Equipment Replacement 4,634,770 — (3,948,920) 685,850
707 City Buildings 7,095,690 — (6,984,070) 111,620
Subtotal - Internal Service Funds 71,575,120 — (44,662,650) 26,912,470

Grand Total - All Funds $ 604,632,540 $ (98,399,250) $ (44,662,650) $ 461,570,640

11
 City of Knoxville
NET REVENUES BY TYPE – ALL FUNDS
Fund Licenses & Intergovt. Charges for Miscellaneous
No. Fund Name Taxes Permits Revenue Service Fines & Forfeits Revenues

100 General Fund $ 283,723,220 $ 330,460 $ 30,915,000 $ 1,891,900 $ 684,000 $ 5,470,000

201 State Street Aid — — 6,600,000 — — 80,000
209 Abandoned Vehicle — — — 425,000 — 764,950
213 City Court — — — — 1,475,000 62,000
216 City Inspections — 3,743,290 — — — 3,870
220 Stormwater — 530,000 — — — 85,070
230 Solid Waste — — 80,000 2,620,000 — 269,920
240 Miscellaneous Special Revenue — — 452,110 391,580 233,360 407,960
264 Home Grant — — 1,250,000 — — 500,000
269 Emergency Shelter Grant — — 987,560 — — —
290 Community Development Block Grants — — 1,974,510 — — 100,000
305 Debt Service Funds 12,003,780 — — — — 1,750,000
306 Tax Increment — — — — — —
401 Capital Projects Funds — — — — — 1,530,000
503 Public Assembly Facilities — — — 4,188,350 — 2,701,130
504 Metro Parking — — — 2,782,700 400,000 1,432,460
506 Convention Center 10,575,000 — 2,500,000 6,712,890 — 2,106,930
507 Mass Transportation — — 3,626,800 6,024,900 — 2,500
508 Municipal Golf Courses — — — 1,739,490 — 20,000
631 Knoxville Affordable Housing Fund — — — — — —
702 Fleet Services — — — — — 26,000
704 Risk Management — — — 40,000 — 202,350
705 Health Care — — — 25,213,510 — 3,250,000
706 Equipment Replacement — — — — — 30,000
707 City Buildings — — — — — 111,620
Grand Totals $ 306,302,000 $ 4,603,750 $ 48,385,980 $ 52,030,320 $ 2,792,360 $ 20,906,760

Percent of Net Revenues 66.4 % 1.0 % 10.5 % 11.3 % 0.6 % 4.5 %

Fund Other Financing Use Of Interfund Interfund

No. Fund Name Sources (Additions to) Net Revenues Charges In Transfers In Total Revenues

100 General Fund $ — $ 15,000,000 $ 338,014,580 $ — $ — $ 338,014,580

201 State Street Aid — — 6,680,000 — — 6,680,000
202 Community Improvement — — — — 135,000 135,000
209 Abandoned Vehicle — — 1,189,950 — — 1,189,950
213 City Court — 47,740 1,584,740 — — 1,584,740
216 City Inspections — 724,970 4,472,130 — — 4,472,130
220 Stormwater — — 615,070 — 3,790,850 4,405,920
230 Solid Waste — — 2,969,920 — 9,740,350 12,710,270
240 Miscellaneous Special Revenue — 3,352,800 4,837,810 — 4,751,950 9,589,760
264 Home Grant — — 1,750,000 — — 1,750,000
269 Emergency Shelter Grant — — 987,560 — — 987,560
290 Community Development Block Grants — — 2,074,510 — — 2,074,510
305 Debt Service Funds — 1,379,000 15,132,780 — 1,477,050 16,609,830
306 Tax Increment — — — — 3,600,200 3,600,200
401 Capital Projects Funds — 4,100,000 5,630,000 — 33,910,200 39,540,200
503 Public Assembly Facilities — 700,000 7,589,480 — 5,575,370 13,164,850
504 Metro Parking — 1,277,100 5,892,260 — 800,000 6,692,260
506 Convention Center — 600,000 22,494,820 — 5,324,980 27,819,800
507 Mass Transportation — 2,673,800 12,328,000 — 19,596,830 31,924,830
508 Municipal Golf Courses — 71,070 1,830,560 — 207,750 2,038,310
631 Knoxville Affordable Housing Fund — — — — 8,072,720 8,072,720
702 Fleet Services — (4,032,860) (4,006,860) 24,225,780 — 20,218,920
704 Risk Management — — 242,350 9,503,880 1,050,000 10,796,230
705 Health Care — — 28,463,510 — 366,000 28,829,510
706 Equipment Replacement — 655,850 685,850 3,948,920 — 4,634,770
707 City Buildings — — 111,620 6,984,070 — 7,095,690
Subtotal - Internal Service Funds — (3,377,010) 25,496,470 44,662,650 1,416,000 71,575,120

Grand Totals $ — $ 26,549,470 $ 461,570,640 $ 44,662,650 $ 98,399,250 $ 604,632,540

Percent of Net Revenues —% 5.8 % 100.0 %

12
 City of Knoxville
NET EXPENDITURES BY TYPE – ALL FUNDS
Fund Personnel
No. Fund Name Services Supplies Other Expenses Debt Services Capital

100 General Fund $ 139,521,960 $ 10,496,250 $ 37,035,680 $ — $ —

201 State Street Aid — — 3,213,000 — —
202 Community Improvement — — 135,000 — —
209 Abandoned Vehicle 484,480 14,500 640,560 — —
213 City Court 1,084,560 82,740 137,880 — —
216 City Inspections 3,218,280 190,500 461,620 — —
220 Stormwater 3,595,780 67,610 301,780 — —
230 Solid Waste 911,860 283,760 5,104,980 — —
240 Miscellaneous Special Revenue 1,289,140 1,749,800 5,045,580 — 150,000
264 Home Grant 332,480 — 1,412,790 — —
269 Emergency Shelter Grant — — 987,560 — —
290 Community Development Block Grants 783,700 12,420 1,226,710 — —
305 Debt Service Funds — — — 10,330,450 —
306 Tax Increment — — — 3,600,200 —
401 Capital Projects Funds — 3,060,000 36,480,200 — —
503 Public Assembly Facilities — — 10,591,630 — 831,000
504 Metro Parking 300,880 50,800 4,779,470 — —
506 Convention Center — 6,830 18,131,990 4,140,710 325,000
507 Mass Transportation 19,675,720 2,972,160 2,576,280 — —
508 Municipal Golf Courses — — 1,934,180 — —
631 Knoxville Affordable Housing Fund 67,960 4,760 200,000 — —
702 Fleet Services 3,548,290 6,238,340 1,627,500 — —
704 Risk Management 727,300 178,680 9,723,150 — —
705 Health Care 374,710 33,830 28,351,790 — —
706 Equipment Replacement — 50,000 — — —
707 City Buildings — — 6,553,100 — —
Grand Totals $ 175,917,100 $ 25,492,980 $ 176,652,430 $ 18,071,360 $ 1,306,000

Percent of Net Expenditures 38.1 % 5.5 % 38.3 % 3.9 % 0.3 %

Other Uses of Interfund Charges Interfund

Funds Net Expenditures Out Transfers Out Total Expenditures

100 General Fund $ 31,889,550 $ 218,943,440 $ 38,718,270 $ 80,352,870 $ 338,014,580

201 State Street Aid — 3,213,000 — 3,467,000 6,680,000
202 Community Improvement — 135,000 — — 135,000
209 Abandoned Vehicle — 1,139,540 50,410 — 1,189,950
213 City Court 100 1,305,280 279,460 — 1,584,740
216 City Inspections — 3,870,400 601,730 — 4,472,130
220 Stormwater 300 3,965,470 440,450 — 4,405,920
230 Solid Waste 5,075,000 11,375,600 1,334,670 — 12,710,270
240 Miscellaneous Special Revenue 649,000 8,883,520 206,240 500,000 9,589,760
264 Home Grant — 1,745,270 4,730 — 1,750,000
269 Emergency Shelter Grant — 987,560 — — 987,560
290 Community Development Block Grants — 2,022,830 51,680 — 2,074,510
305 Debt Service Funds — 10,330,450 — 6,279,380 16,609,830
306 Tax Increment — 3,600,200 — — 3,600,200
401 Capital Projects Funds — 39,540,200 — — 39,540,200
503 Public Assembly Facilities 1,364,350 12,786,980 377,870 — 13,164,850
504 Metro Parking 1,444,050 6,575,200 117,060 — 6,692,260
506 Convention Center 4,835,550 27,440,080 379,720 — 27,819,800
507 Mass Transportation 6,027,320 31,251,480 673,350 — 31,924,830
508 Municipal Golf Courses 101,070 2,035,250 3,060 — 2,038,310
631 Knoxville Affordable Housing Fund — 272,720 — 7,800,000 8,072,720
702 Fleet Services 8,156,710 19,570,840 648,080 — 20,218,920
704 Risk Management — 10,629,130 167,100 — 10,796,230
705 Health Care 3,000 28,763,330 66,180 — 28,829,510
706 Equipment Replacement 4,584,770 4,634,770 — — 4,634,770
707 City Buildings — 6,553,100 542,590 — 7,095,690
Grand Totals $ 64,130,770 $ 461,570,640 $ 44,662,650 $ 98,399,250 $ 604,632,540

Percent of Net Expenditures 13.9 % 100.0 %

13
 City of Knoxville
SUMMARY OF INTERFUND CHARGES AND TRANSFERS

SUMMARY OF INTERFUND CHARGES

From: To:
Risk Fleet
Fund Fleet Services Management Health Care Replacement City Building
Fund No. 702 704 705 706 707 Totals

General Fund 100 $ 22,211,670 $ 7,832,140 $ — $ 3,199,730 $ 5,875,250 $ 39,118,790

Abandoned Vehicle 209 21,120 17,420 — 11,870 — 50,410
City Court 213 — 15,730 — 8,840 270,070 294,640
City Inspections 216 162,350 95,480 — 19,430 340,380 617,640
Stormwater 220 185,610 166,540 — 43,500 49,980 445,630
Solid Waste 230 818,980 78,710 — 436,980 10,480 1,345,150
Miscellaneous Special Revenue 240 121,440 14,780 — 32,800 42,950 211,970
Home Grant 264 — 4,730 — — — 4,730
Community Development Block
Grants 290 30,040 21,640 — — — 51,680
Public Assembly Facilities 503 196,750 138,520 — 42,600 32,530 410,400
Metro Parking 504 30,670 85,370 — 1,020 660 117,720
Convention Center 506 48,520 287,340 — 43,860 — 379,720
Mass Transportation 507 — 651,370 — 21,980 29,640 702,990
Municipal Golf Courses 508 — 3,060 — — — 3,060
Fleet Services 702 398,630 60,150 — 77,560 122,950 659,290
Risk Management 704 — 24,530 — 7,020 144,230 175,780
Health Care 705 — 6,370 — 1,730 64,950 73,050
Totals $ 24,225,780 $ 9,503,880 $ — $ 3,948,920 $ 6,984,070 $ 44,662,650

SUMMARY OF INTERFUND TRANSFERS

To: From:
Knoxville
Affordable
Fund General State Street City Court Misc. Special Debt Service Housing Fund
Fund No. Fund 100 Aid 201 213 Revenue 240 305 631 Totals

General Fund 100 $ — $ — $ — $ — $ — $ — $ —

State Street Aid 201 — — — — — — —
Community Improvement 202 135,000 — — — — — 135,000
Abandoned Vehicle 209 — — — — — — —
City Court 213 — — — — — — —
City Inspections 216 — — — — — — —
Stormwater 220 3,790,850 — — — — — 3,790,850
Solid Waste 230 9,740,350 — — — — — 9,740,350
Miscellaneous Special Revenue 240 2,251,950 — — — — 2,500,000 4,751,950
Debt Service Funds 305 — 1,477,050 — — — — 1,477,050
Tax Increment 306 3,600,200 — — — — — 3,600,200
Capital Projects Funds 401 19,840,870 1,989,950 — 500,000 6,279,380 5,300,000 33,910,200
Public Assembly Facilities 503 5,575,370 — — — — — 5,575,370
Metro Parking 504 800,000 — — — — — 800,000
Convention Center 506 5,324,980 — — — — — 5,324,980
Mass Transportation 507 19,596,830 — — — — — 19,596,830
Municipal Golf Courses 508 207,750 — — — — — 207,750
Knoxville Affordable Housing Fund 631 8,072,720 — — — — — 8,072,720
Risk Management 704 1,050,000 — — — — — 1,050,000
Health Care 705 366,000 — — — — — 366,000
City Buildings 707 — — — — — — —
Totals $ 80,352,870 $ 3,467,000 $ — $ 500,000 $ 6,279,380 $ 7,800,000 $ 98,399,250

14
 City of Knoxville
Authorized Full Time Positions by Department

Fiscal Year 2024/25

Special Internal
General Revenue Enterprise Trust Service Grand
Department Fund Funds Funds Funds Funds Total
Administration 46 — — — — 46
Finance 42 — — — — 42
Employee Benefits & Risk Management — — — — 11 11
Information Technology 29 — — — — 29
Housing and Neighborhood Development 9 12 — — — 21
Fleet Services — 9 — — 45 54
Public Services 285 19 — — — 304
Engineering 62 34 4 — — 100
Inspections — 38 — — — 38
Parks and Recreation 40 4 — — — 44
KAT — — 1 — — 1
Law 13 — — — — 13
Police 527 6 — — — 533
Emergency Management — 5 — — — 5
Fire 337 — — — — 337
Legislative 3 — — — — 3
City Court — 14 — — — 14
Civil Service 6 — — — — 6
Human Resources 10 — — — — 10
Total – Full Time 1,409 141 5 — 56 1,611

15
 City of Knoxville

Authorized Full Time Positions by Department

Fiscal Years 2020/21 - 2024/25

FY FY FY FY FY Difference
Department 20/21 21/22 22/23 23/24 24/25 23/24 - 24/25
Administration 38 42 43 47 46 (1)
Finance 44 41 42 41 42 1
Employee Benefits & Risk Management* 13 13 13 13 11 (2)
Information Technology 29 29 29 29 29 —
Housing and Neighborhood Development 19 20 21 21 21 —
Fleet Services 55 54 54 54 54 —
Public Services** 292 291 291 306 304 (2)
Engineering 92 95 95 97 100 3
Inspections 40 40 41 34 38 4
Parks and Recreation 43 43 43 44 44 —
Knoxville Area Transit (KAT) 1 1 1 1 1 —
Law 13 13 13 13 13 —
Police 519 521 532 528 533 5
Emergency Management 4 5 5 5 5 —
Fire 337 337 337 337 337 —
Legislative 3 3 3 3 3 —
City Court 14 14 14 14 14 —
Civil Service 10 6 6 6 6 —
Human Resources* — 6 7 7 10 3
GRAND TOTAL 1,566 1,574 1,590 1,600 1,611 11

*In FY23/24, two positions were moved from Risk to HR.

**The reduction of two positions is a correction of the budgeted positions in Public Services Department.

16
 City of Knoxville
Authorized Full Time Personnel
Fiscal Years 2014/15 – 2024/25

1,611
1,599 1,601 1,600
1,590
1,574
1,566 1,566 1,564 1,565 1,566
FY 14/15

FY 15/16

FY 16/17

FY 17/18

FY 18/19

FY 19/20

FY 20/21

FY 21/22

FY 22/23

FY 23/24

FY 24/25

*In FY 16/17 management of the Public Assembly Facilities was assumed by an independent contractor.
Any remaining city employees became employees of the contractor. This change accounted for a reduction of
thirty-three (33) positions and should be considered when making comparisons.

**The annualized growth rate in employee headcount over the 10 year period above is 0.3%. This growth rate
includes adjusting for the impact of the employee to contractor shift in in FY 16/17.

17
 City of Knoxville
Authorized Part Time Positions by Department

Fiscal Year 2024/25

Special Internal
General Revenue Enterprise Trust Service Grand
Department Fund Funds Funds Funds Funds Total
Administration — — — — — —
Housing and Neighborhood Development 1 1 — — — 2
Engineering — — — — — —
Parks and Recreation 13 — — — — 13
Police 3 1 — — — 4
Legislative 9 — — — — 9
City Court — 1 — — — 1
Total - Part Time 26 3 — — — 29

18
 City of Knoxville
Authorized Part Time Positions by Department

Fiscal Years 2020/21 - 2024/25

FY FY FY FY FY Difference
Department 20/21 21/22 22/23 23/24 24/25 23/24 - 24/25
Administration 1 1 — — — —
Housing and Neighborhood Development 2 2 2 2 2 —
Engineering 2 — — — — —
Parks and Recreation 14 14 14 13 13 —
Police 4 4 4 4 4 —
Legislative 9 9 9 9 9 —
City Court 1 1 1 1 1 —
GRAND TOTAL 33 31 30 29 29 —

19
 City of Knoxville
CITY AND COUNTY PROPERTY TAX RATES

FY 04/05 – FY 24/25

City
Fiscal City County Combined
Year Rate Rate Rate
FY 04/05 $ 3.05 $ 2.96 $ 6.01
FY 05/06 $ 2.81 * $ 2.69 * $ 5.50
FY 06/07 $ 2.81 $ 2.69 $ 5.50
FY 07/08 $ 2.81 $ 2.69 $ 5.50
FY 08/09 $ 2.81 $ 2.69 $ 5.50
FY 09/10 $ 2.46 * $ 2.36 * $ 4.82
FY 10/11 $ 2.46 $ 2.36 $ 4.82
FY 11/12 $ 2.46 $ 2.36 $ 4.82
FY 12/13 $ 2.46 $ 2.36 $ 4.82
FY 13/14 $ 2.39 * $ 2.32 * $ 4.71
FY 14/15 $ 2.73 $ 2.32 $ 5.05
FY 15/16 $ 2.73 $ 2.32 $ 5.05
FY 16/17 $ 2.73 $ 2.32 $ 5.05
FY 17/18 $ 2.46 * $ 2.32 * $ 4.78
FY 18/19 $ 2.46 $ 2.12 $ 4.58
FY 19/20 $ 2.46 $ 2.12 $ 4.58
FY 20/21 $ 2.46 $ 2.12 $ 4.58
FY 21/22 $ 2.46 $ 2.12 $ 4.58
FY 22/23 $ 2.15 * $ 2.12 * $ 4.27
FY 23/24 $ 2.15 $ 2.12 $ 4.27
FY 24/25 $ 2.15 $ 2.12 $ 4.27

*The Property Assessor is required by law to to complete a reappraisal of property at least every four years.
Whenever a property reappraisal occurs, cities and counties are required to adopt a "Certified Tax Rate". This is
the rate that would generate the same amount of tax revenue as before reappraisal.

20
 City of Knoxville
ASSESSED VALUES - ALL PROPERTY

Fiscal Years 2004/2005 – 2024/2025

Calendar Total Real Personal Public Total

Year Property Property Utilities Assessments
2004 2,525,476,515 302,687,562 157,887,475 2,986,051,552
2005 2,862,056,080 315,752,361 161,363,916 3,339,172,357
2006 2,920,636,035 329,685,195 145,503,340 3,395,824,570
2007 3,039,973,875 307,480,409 148,366,486 3,495,820,770
2008 3,156,234,335 305,025,792 146,017,169 3,607,277,296
2009 3,678,211,900 334,781,946 167,422,239 4,180,416,085
2010 3,705,130,455 316,571,241 147,791,536 4,169,493,232
2011 3,760,574,350 321,529,326 157,728,123 4,239,831,799
2012 3,833,108,643 299,141,014 165,367,668 4,297,617,325
2013 3,995,429,249 346,877,495 155,877,529 4,498,184,273
2014 4,045,651,549 370,506,503 168,573,477 4,584,731,529
2015 4,092,561,297 357,705,064 174,772,871 4,625,039,232
2016 4,134,628,820 387,394,784 170,908,489 4,692,932,093
2017 4,685,617,657 410,613,134 170,123,278 5,266,354,069
2018 4,701,375,887 431,229,978 163,033,460 5,295,639,325
2019 4,758,137,192 400,870,381 140,486,544 5,299,494,117
2020 4,838,701,737 407,698,514 142,653,759 5,389,054,010
2021 4,854,050,765 370,711,479 134,425,196 5,359,187,440
2022 7,000,919,055 457,249,368 170,398,657 7,628,567,080
2023 7,080,700,000 503,326,358 184,802,715 7,768,829,073
2024 7,165,668,400 499,718,515 183,478,049 7,848,864,964

* The Property Assessor is required by law to undertake a complete reappraisal of property at least every four years.
These reappraisals were completed in 2001, 2005, 2009, 2013, 2017, and 2022.

Note that the assessments for each calendar year are reflected in the budget for the following year. For example, the 2021 assessments
are used in the FY 21/22 budget. Residential property is assessed at 25% of the appraised value. Commercial/Industrial property is
assessed at 40% of the appraised value and public utility property is assessed at 55% of the appraised value. The majority of public utility
property is appraised by the Tennessee Public Service Commission. Personal property is assessed at 30% of the appraised value.

21
 City of Knoxville
General Fund Revenues

Total General Fund budgeted revenues and sources for FY 24/25 equal $338,014,580. This is a 11.2% increase
compared to the FY 23/24 budget of $304,041,320. Operating revenue totals $323,014,580 which is $18,973,260
or 6.2% above the budgeted FY 23/24 operating revenue. A budgeted use of $15,000,000 unassigned fund
balance is required for FY 24/25.

The overall revenue picture for FY 24/25 has improved over the previous year. Market-driven sources such as
local option sales taxes are projected to be higher than the previous year. The City anticipates continued
improvement in market-driven revenues from entities/activities like City-owned golf courses, Parks and Recreation
programs, the Convention Center, the Knoxville Civic Auditorium and Coliseum, and other smaller programs in FY
24/25.

With the continuation of the administrations priorities, which include Public Safety, Healthy and Connected
Neighborhoods, a Clean & Resilient Future, Thriving Businesses & Good Jobs, and Good Governance, the City
has retained the allocation of its property tax rate between the General Fund and the Debt Service Fund to ensure
ongoing support of these priorities and initiatives.

Property tax revenue is the largest single revenue source of the City. In FY 24/25, real property is expected to
grow by 1.6% over FY 23/24 projected collections. The revenue received from personal property taxes and public
utilities, such as railroads and others who use the City’s infrastructure for their operations, is expected to increase
slightly.

In short, the City’s overall revenue picture for the General Fund is positive. However, the City remains financially
postured to weather future possible effects of any revenue shortfalls just as it has done in the past.

TAXES

The largest single category of revenue to the General Fund is taxes. This one category equals $283,723,220 or
approximately 87.8% of the total operating revenue in this fund.

Property Taxes

The largest revenue source within this category is property taxes. Property taxes are, in turn, divided into three
types: taxes on real property, taxes on personal property, and taxes on public utilities.

There are four factors that determine revenues from property taxes:

1. The assessed value of property;

2. The state equalization rate;
3. The collection rate on property taxes; and
4. The tax rate itself.

22
Assessed Value and Equalization Rate:

Historically, growth in the value of new real property in Knoxville would be considered fairly moderate, and not
characterized by the boom/bust cycles of many cities. The normal annual rate of growth falls in the 1% to 2%
range, with some exceptions along the way. The past 10 years, with the exception of reappraisal years, have
been characterized by this same fairly moderate growth. We expect limited change in residential, industrial, and
commercial property. At this time, we are forecasting an increase of 1.2% in real property values for the upcoming
year.

For FY 24/25, the forecast for real property assessments is $7,165,668,400. The projected amounts for FY 23/24
are based upon the latest available data from the Assessor’s Office.

The Property Assessor is unable to supply final estimates on the assessed value of personal property until after
the adoption of the budget. Personal property tax growth rates have shown much more volatility than real
property. In FY 20/21 the assessed value reduced by 9.1% from the prior year, while in FY 22/23 it increased over
the prior year by 23.4%. As with real property, we will not have final numbers from the Property Assessor’s Office
until after passage of the budget. In FY 24/25 we anticipate little variation of assessed values for personal
property from the prior year.

The third set of property tax revenues comes from taxes on public utilities, which are assessed by the Division of
State Assessed Properties under the Office of the State Comptroller. These values are not supplied until January
or February of the subsequent year and typically have little fluctuation unless affected by a change in the
equalization rate. In FY 24/25 we expect a relatively flat to small decrease of assessed values for public utilities.

Tax Rate:

The tax rate is unchanged for FY 24/25 and the budget is based upon a total tax rate of $2.1556 per hundred
dollars of assessed value. The tax rate is apportioned between the Debt Service Fund and the General Fund. In
FY 24/25, $0.1570 of the tax rate goes directly to the Debt Service Fund. The portion of the tax rate used for
General Fund purposes is $1.9986.

In FY 24/25 current property taxes are expected to generate $150,861,730.

Tax Discounts

The City offers a one percent discount on property taxes paid before the end of October. For FY 24/25 the
anticipated discount in the General Fund is $847,460, which is $14,180 more than the FY 23/24 budgeted
amount. The greater amount is due to the anticipated moderate growth in assessed property values. We do not
believe the percentage of individuals receiving a discount will deviate much from the current year.

This discount represents a reduction in the amount of revenues available to the General Fund but allows the City
to better manage cash flow, avoid the need to issue tax anticipation notes, and increase interest earnings.

Payments In Lieu Of Taxes (PILOT)

Other revenues within the tax category include the payment in lieu of taxes (PILOT) from the Knoxville Utilities
Board (KUB) and Knoxville’s Community Development Corporation (KCDC). The payment from KUB is based
upon two components, one being the estimated property value owned by KUB and the second being an average
of overall revenues. In FY 24/25 the KUB PILOT payment is forecast at $27,400,000 which represents a budgeted
increase of $2.323 million from the prior year. This is based upon the change in actual revenue received for FY
23/24, due to the change in the equalization rate property held by KUB, the addition of broadband and anticipated
growth in average net revenues. The amount from KCDC is now forecast to yield $336,000 which is an increase
of $36,000 or 12.0%. This increase is due, in part, to the redevelopment strategy of the City.

23
Sales Taxes

The City imposes, as the result of local referenda, a 2.25% local option sales tax on all sales within the city limits.
Approximately 72% of the proceeds from the tax go to the Knox County School District, with the balance flowing
to the City’s General Fund. The revenues from this source comprise the second largest source of revenue within
the tax category. In FY 24/25, local option sales tax revenues are estimated at $68,520,000 or 21.2% of total
General Fund operating revenues. We are now projecting an increase for both the current fiscal year (FY 23/24)
and the ensuing fiscal year (FY 24/25) as shown in the graph below.

Figure 1
Local Option Sales Tax Collections
FY 15/16 - FY 24/25
(All Numbers in $1,000's)

$68,520
$66,000
$63,058
$56,944

$48,791
$42,596 $43,526
$40,743 $40,786 $40,883

FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25
Est Budget

As shown in Figure 1, growth in sales tax receipts was steady from FY 15/16 through FY 19/20. From FY 20/21 to
FY 22/23, local option sales tax receipts grew by 29.2%. From FY 22/23 to FY 23/24, it is expected to grow by
4.7%. While the upward trajectory is expected to continue, it is growing at a slower rate. Consequently, we project
local option sales tax collections to be $68,520,000 for FY 24/25, which is an increase of 3.8% above FY 23/24
projection.

Other Taxes

Revenues from the beer tax and mixed drink tax have, in recent years, shown small to modest growth, a trend we
expect to continue in FY 24/25. Mixed drink taxes are forecast to generate $4,200,000, which is $1,200,000 up
from the FY 23/24 budget. Revenues from beer taxes are expected to increase by $360,000 or 5.2% when
compared to the FY 23/24 budget. Total revenues from the beer tax are forecasted at $7,300,000. This tax has
shifted from a price-based tax to an excise-based tax so we expect future growth to be relatively flat.

Wholesale liquor inspection fees have also been relatively flat over the past two years, which is a pattern we
expect to continue in the upcoming year. Revenues from this source are expected to generate $5,300,000 in FY
24/25.

Revenue from business taxes is expected to increase slightly from the forecasted revenue in FY 23/24. Projected
revenue from this source in FY 24/25 is $9,800,000.

24
Cable television franchise taxes from Comcast, AT&T, and WOW are projected to be down slightly when
compared to the FY 23/24 budgeted amount, mostly due to the continued popularity of streaming services. These
revenues are now forecast at $1,400,000, which is $100,000 lower than the amount budgeted in FY 23/24.

INTERGOVERNMENTAL REVENUE

The second largest revenue category of the General Fund is intergovernmental revenue, i.e., revenue that comes
from another governmental unit, primarily the State of Tennessee. This category of revenue accounts for
$30,915,000 or 9.6% of total operating revenue. Overall, we expect this category of revenue to be up by
$1,005,000 compared to the FY 23/24 adopted budget.

The largest single revenue within this grouping is the state shared sales tax. The total estimated amount in FY
24/25 from this source is $24,000,000, which is unchanged from the amount budgeted in FY 23/24.

The second largest revenue within the intergovernmental category is the city’s portion of the TVA gross receipts.
This revenue is forecast to increase by $100,000 when compared to FY 23/24. The revenue from this source is
now budgeted at $2,100,000.

The City also receives a number of other state-shared revenues. Revenue from alcoholic beverage tax is
expected to remain the same when compared to FY 23/24 budget and revenues from beer taxes are also
expected to be equal to FY 23/24, for a total of $95,000.

Revenue from the state excise tax, a tax upon the net earnings of state and national banks chartered in
Tennessee, is expected to increase for FY 24/25, yielding $2,100,000.

Revenue from the streets and transportation tax is expected to stay the same when compared to FY 23/24. This
revenue is budgeted at $350,000.

The City receives funding from the federal government to help offset the cost of several positions within the police
department. This includes the payment of overtime for officers working in KCDC housing and other areas. The
funding is listed as federal contribution; the total amount budgeted for FY 24/25 is $700,000, the same as the
previous year.

OTHER REVENUE

There are four other categories of operating revenue to TABLE 2

the General Fund: licenses and permits, charges for Other Revenue Categories
services, fines and forfeits, and miscellaneous
revenue. The combined total from these sources is FY 24/25
$8,376,360, or 2.59% of the total operating revenues to FY 23/24 Projected
the General Fund. A breakdown of these revenues for Budget Revenues
FY 23/24 and FY 24/25 is shown in Table 2. Licenses & Permits $ 325,650 $ 330,460

Overall, the category of “Licenses and Permits” is up Changes for Services 2,023,200 1,891,900
by $4,810 when compared to the budget for FY 23/24.
Within this revenue category, beer privilege tax fees Fines & Forfeits 656,500 684,000
are also expected to stay the same. Short term rental
Misc. Revenue 4,412,200 5,470,000
fees are also expected to stay the same from the FY
23/24 budget. TOTAL $ 7,417,550 $ 8,376,360

The amount expected to come from “Charges for Services” is projected at $1,891,900, which is $131,300 or
approximately 6.5% less than the amount budgeted for FY 23/24. This is due, in large part, to the restructuring of
revenue sources from our parks and recreation department operations.

25
The category of “Fines and Forfeits” is forecast to generate $684,000, an increase of $27,500 or 4.2%. This is
mainly due to the expected increases in general sessions fines and criminal court fines.

The category entitled “Miscellaneous Revenue” is projected at $5,470,000, which is $1,057,800 higher than the
amount budgeted in FY 23/24. The reason for the increase is almost exclusively interest earnings which are
forecast to go up by $1,000,000. Proceeds from the sale of fixed assets and equipment are expected to increase
by $80,000. Revenues from sale of equipment are expected to decrease by $15,200.

Non-Operating Revenue

In FY 24/25 the City plans to appropriate $15,000,000 from the General Fund’s unassigned fund balance for the
use in the FY2025-2030 Capital Improvement Program.

26
 FY 2023/24 - 2024/25

($s in millions)

27
 City of Knoxville
GENERAL FUND REVENUE

Account FY 2024/25
Number Revenue Source FY 2021/22 Actual FY 2022/23 Actual FY 2023/24 Budget Proposed

5111 Property Tax Real - Current $ 104,240,497 $ 135,314,302 $ 134,918,210 $ 137,484,530

5112 Property Tax Real - Prior 1,909,242 3,529,484 2,825,300 3,661,420
5113 Personal Property Tax - Current 7,423,040 8,726,402 8,769,050 9,784,640
5114 Personal Property Tax - Prior 67,966 504,539 363,240 438,390
5115 Public Utilities - Current 2,746,447 3,362,807 3,253,600 3,592,560
5116 Public Utilities - Prior 133,999 22,132 18,200 23,500
5117 Discount (659,630) (824,821) (833,280) (847,460)
5131 KUB 21,399,753 22,797,953 25,076,830 27,400,000
5132 KCDC 234,144 335,657 300,000 336,000
5136 Other 1,322,982 954,512 1,000,000 1,100,000
5141 Local Shared Sales Tax 56,944,457 63,056,289 62,873,720 68,520,000
5151 Beer Tax 7,550,327 7,471,971 6,940,000 7,300,000
5152 Mixed Drink Tax 3,110,003 3,376,053 3,000,000 4,200,000
5153 Wholesale Liquor Inspection Tax 5,200,321 5,300,864 5,568,000 5,300,000
5163 Business License Fees 910,692 1,036,303 700,000 1,050,000
5165 Tax Sale Publication Fees 1,050 8,900 1,000 9,000
5166 Business Tax 2003 8,899,425 10,179,917 8,000,000 9,800,000
5167 Minimum Business Activity License 4,110 4,675 4,000 5,500
5171 Interest & Penalties-Current 126,449 224,823 150,000 150,000
5172 Interest & Penalties-Prior 1,972,582 2,235,999 1,875,250 2,600,000
5173 Interest & Penalties-Business 7,311 2,145 2,610 3,100
5174 Interest & Penalties-License 50 2,975 40 40
5175 Interest & Penalties CBID 29,471 9,010 5,000 9,000
5177 Penalty-New Btx — — — —
5178 Interest - Bankruptcy Court 2,198 2,956 3,000 3,000
5193 Cable TV Franchise Tax 1,540,598 1,410,588 1,500,000 1,400,000
5194 Fiber Optic Franchise Fee 654 — —
5197 Short Term Rental Tax 299,904 381,820 400,000 400,000

Subtotal - Taxes 225,417,388 269,428,909 266,713,770 283,723,220

5201 Blasting Permits 2,900 2,500 3,000 3,000
5202 Fire Reports 230 456 350 350
5203 Fireworks Permit 4,100 4,650 4,100 4,100
5204 Tank Abandonment 180 240 240 300
5205 Tank Permit Fees 13,635 5,780 5,000 8,000
5209 ROW Access Fees 10,755 10,755 10,000 10,800
5211 Merchant & General Privilege 100 100 150 100
5212 Liquor By Ounce 197,880 161,840 180,000 180,000
5215 Alcoholic Beverage License 9,000 8,500 10,000 10,000
5251 Beer Application Fees 21,450 20,200 20,000 21,000
5252 Beer Privilege Tax 67,990 67,353 68,000 68,000
5253 Beer Permit Publications 2,800 2,825 2,500 2,500
5255 Duplicate Beer Permits 670 938 900 900
5257 Alcohol Manufacturer Privilege Tax — — — —
5281 Pets in Restaurant Patio Permits 80 80 80 80
5282 Patio/Sidewalk Permit 600 — — —
5283 Short Term Rental Permit Fees 14,810 23,270 20,000 20,000
5289 Sale of Plans, Books & Reports 225 — 200 200
5291 Solicitation — — — —
5293 Street Vendor 325 1,000 1,000 1,000
5296 Background Check Fees — 130 130 130

Subtotal - Licenses & Permits 347,730 310,617 325,650 330,460

5319 Federal Grants 410,188 828,833 700,000 700,000
5321 State Shared Sales Tax 21,655,456 22,692,818 24,000,000 24,000,000
5322 Income Tax 25,259 18,597 — —
5323 Beer Tax 87,127 87,095 95,000 95,000
5324 Alcoholic Beverage Tax 235,002 242,989 260,000 260,000
5326 Streets & Transportation Gas 350,107 349,437 350,000 350,000
5327 Excise Tax 1,784,565 2,053,047 1,500,000 2,100,000
5328 TVA - Gross Receipts 2,017,917 2,330,833 2,000,000 2,100,000
5329 State Contribution 535,200 516,000 300,000 500,000
5332 Telecommunications Sales Tax 481,578 447,799 480,000 450,000
5336 Telecommunications Priviledge Tax 13,822 433 — —
5337 Sports Betting 191,807 340,060 195,000 300,000
5338 Short Term Rental Occupancy Tax 41,011 30,000 60,000
5341 Emer. Mgmt. - County Share — — — —
5342 County Grants/Contributions — — — —

Subtotal - Intergovernmental Revenue 27,788,028 29,948,952 29,910,000 30,915,000

28
Account FY 2023/24 FY 2024/25
Number Revenue Source FY 2021/22 Actual FY 2022/23 Actual Budget Proposed

5410 Market Square Rental 8,005 15,423 8,800 16,000

5412 Suit Expense - Taxes 454,291 487,646 430,000 430,000
5413 Recording & Collection 30 295 100 100
5416 Insurance Proceeds 77,854 159,380 75,000 75,000
5423 Accident Reports 34,037 33,502 35,000 33,000
5424 Fire Service — — — —
5425 Officer Costs 155,130 190,356 200,000 200,000
5434 Codes Enforcement 109,886 129,255 112,000 112,000
5436 Lot Clearance Fees - Post 2012 148,595 433,522 300,000 300,000
5437 Interest - Lot Clearance Fees 88,521 407,466 300,000 280,000
5439 Prosecution Costs - Lot Clearance Fees 17,243 60,732 25,000 25,000
5441 Recreation Program Fees 92,565 112,166 93,000 93,000
5442 Inskip Pool Gate 62,761 52,175 65,000 —
5443 Ed Cothren Pool Gate 23,401 21,254 24,000 —
5444 Indoor Pool Fees and Rentals 8,340 15,960 15,000 —
5445 Team Registration Fees 110,905 108,338 115,000 115,000
5449 Summer Program Registration Fees 3,379 4,229 5,000 6,000
5451 Building and Shelter Revenues 42,070 68,683 48,000 75,000
5452 Parks and Field Rental Fees 29,952 38,879 42,000 44,000
5453 Lease of SKCC — — — —
5459 Parks and Recreation - Miscellaneous Fees 10,944 11,193 10,000 10,000
5461 Caswell Park League Concessions 9,280 11,518 9,500 —
5462 Caswell Park Tournament Concessions — — — —
5464 Caswell Park Gate Fee — — — —
5466 Inskip Pool Concessions 30,185 24,587 18,000 —
5467 Ed Cothren Pool Concessions 16,600 14,924 15,500 —
5491 Misc. Charges - Contractual Reimbursement 81,580 102,500 75,000 75,000
5492 Records Duplication Reimbursement 1,163 1,130 1,500 1,500
5499 Miscellaneous Charges for Service 1,118 750 800 1,300

Subtotal - Charges for Service 1,617,835 2,505,863 2,023,200 1,891,900

5511 General Sessions Fines 23,056 73,271 60,000 75,000
5528 KPD - Automated Information 30,979 35,437 33,500 35,000
5531 Criminal Court Fines 72,915 17,856 14,000 25,000
5532 KPD - DARE 44 15 — —
5580 Red Light Camera Fines 506,074 621,471 525,000 525,000
5582 Red Light Camera Fines - Municipal Court LC 20,386 21,469 24,000 24,000

Subtotal - Fines & Forfeits 653,454 769,519 656,500 684,000

5603 Residential Parking Permits 10 10 — —
5605 Gifts 20,000 30,500 — —
5611 Interest On Investments 739,794 3,189,546 4,000,000 5,000,000
5613 C/D Loan Payment — 215,339 — —
5620 Lease & Rental Income 192,590 94,791 107,000 100,000
5630 Sale Of/And Loss Fixed Asset 44,950 128,775 20,000 100,000
5632 Sale of Surplus Property Tax Properties (1,798) 5,150 — —
5641 Abandoned Vehicles — — — —
5642 Equipment 56,429 30,809 45,200 30,000
5643 Non Equipment Sales — — — —
5666 Agency Contribution — — — —
5689 Change In Fair Value Of Invst (1,599,984) 213,473 — —
5699 Miscellaneous Revenue 1,477,182 225,851 240,000 240,000

Subtotal - Miscellaneous Revenue 929,173 4,134,244 4,412,200 5,470,000

Total Operating Revenues $ 256,753,608 $ 307,098,104 $ 304,041,320 $ 323,014,580

5905 Transfer - Excess City Court Revenues 157,220 — — —

5953 Fleet Transfer In — — — —
5956 Misc. Internal Transfers In — 89,970 — —
5969 Intrafund Transfers In-(Out) 1,200,000 — — —

Subtotal - Transfers 1,357,220 2,746,278 — —

Total Revenues $ 258,110,828 $ 309,844,382 $ 304,041,320 $ 323,014,580

5998 Appropriated Fund Balance — — — 15,000,000

Total General Fund $ 258,110,828 $ 309,844,382 $ 304,041,320 $ 338,014,580

29
 City of Knoxville
GENERAL FUND EXPENDITURES
General Fund Overview

General Fund expenditures for FY 24/25 total $338,014,580. This represents an increase of 11.2% when
compared to the FY 23/24 General Fund budget of $304,041,320. The following narrative describes the major
expenditure changes by department. The purpose of this section is to provide a general overview of all
expenditure categories. A summary of the General Fund Proposed budget is as follows:

FY 23/24 FY 24/25
Budget Proposed Budget Change % Change
Personnel Services $ 133,473,860 $ 139,521,960 $ 6,048,100 4.5 %
Supplies 9,265,240 10,496,250 1,231,010 13.3 %
Other Charges 75,406,540 84,662,850 9,256,310 12.3 %
Other Uses 85,895,680 103,333,520 17,437,840 20.3 %
Totals $ 304,041,320 $ 338,014,580 $ 33,973,260 11.2 %

As the above schedule reflects, increases for Personnel Services 4.5%, Supplies 13.3%, Other Charges 12.3%
and Other Uses 20.3% are further explained below:

Personnel Services

The amount budgeted for “Personnel Services” (i.e., salaries, benefits, and related costs) is $139,521,960. Overall
costs for this category increase by $6,048,100 from $133,473,860 to $139,521,960, or 4.5% when compared to
the FY 23/24 budget. This increase is primarily due to the annual 2.5% salary increase prescribed by ordinance,
and recommendations of a comprehensive, third-party analysis completed by Management Advisory Group, Inc in
FY 21/22. Salary determined benefits such as Social Security, Medicare and pension contribution rise accordingly.
The impact on specific departmental budgets is discussed in more detail below and in the executive summary.

Supplies

The category of “Supplies” is used to account for such things as office and operating supplies, annual software
licensing fees, repair and maintenance items (chemicals, road salt, etc.), and operating equipment not provided
for in the equipment replacement funds or the capital budget. The budget for the Supplies category grows by
$1,231,010 from $9,265,240 to $10,496,250, or 13.3%.

Other Charges

The category of “Other Charges” covers such expenditures as postage, professional services, equipment leases,
internal service fund charges (fuel, fleet maintenance, insurance, etc.), and various other items. The budget
reflects an increase of $9,256,310 to $84,662,850 when compared to the previous fiscal year. Much of the growth
is in misc. professional services costs and grant local match.

Other Uses

“Other Uses” reflect the movement of financial assets among City funds by transfers. The majority of the transfers
support the operational needs of various other funds. The total amount of transfers from the General Fund is
$103,333,520, an increase of $17,437,840 or 20.3% when compared to FY 23/24. Much of this is related to
capital funding.

30
Administration Department

The FY 24/25 budget for Administration is increasing 8.0% to $11,681,700 from $10,817,610. This represents a
year over year budgeted increase of $864,090. Personnel services is increasing 3.3% to $5,419,650 and
represents 46.4% of the budget. Supplies is decreasing (20.1)% to $139,540 and is 1.2% of the budget. Other is
increasing 13.4% to $6,122,510 and represents 52.4% of the budget. Additional funding is provided to increase
the amount provided for the KUB Digital Divide Support for Low Income Families, increase sponsorship level for
the MLK luncheon, increase funding for KGIS, increase funding to KCDC for redevelopment administrative
assistance, and increase funding for Public Arts..

Finance Department

The budget for Finance is increasing 5.4% to $5,543,830 from $5,261,430. This represents a year over year
budgeted increase of $282,400. Personnel services is increasing 5.6% to $3,803,150 and represents 68.6% of the
budget. Supplies is increasing 22.4% to $192,640 and is 3.5% of the budget. Other is increasing 3.0% to
$1,548,040 and represents 27.9% of the budget. Miscellaneous Professional Services will be decreasing $44,000.
We are expecting to increase to $315,000 in Knox County Payments for the City’s portion of the Knox County
Personal Property Audit and annual reappraisal cost.

Information Systems Department

The budget for Information Technology is increasing 16.1% to $6,618,650 from $5,703,100. This represents a
year over year budgeted increase of $915,550. Personnel services is increasing 0.5% to $3,291,510 and
represents 49.7% of the budget. Supplies is increasing 54.8% to $2,349,860 and is 35.5% of the budget. Other is
increasing 7.3% to $977,280 and represents 14.8% of the budget. The increase in overall budget is largely driven
by increases in cost of supplies, contract services, and annual fees.

Housing and Neighborhood Development Department

The budget for Housing and Neighborhood Development is increasing 15.9% to $2,712,520 from $2,341,210.
This represents a year over year budgeted increase of $371,310. Personnel services is increasing 32.9% to
$994,590 and represents 36.7% of the budget. Supplies is decreasing (26.7)% to $20,200 and is 0.7% of the
budget. Other is increasing 8.5% to $1,697,730 and represents 62.6% of the budget.

Public Service Department

The budget for Public Service is increasing 5.1% to $33,721,980 from $32,097,360. This represents a year over
year budgeted increase of $1,624,620. Personnel services is increasing 2.5% to $18,645,090 and represents
55.3% of the budget. Supplies is increasing 10.1% to $2,110,720 and is 6.3% of the budget. Other is increasing
8.1% to $12,966,170 and represents 38.5% of the budget.

Engineering Department

The Engineering Department general fund budget is increasing 5.1% to $9,258,800 from $8,805,890. This
represents a year over year budgeted increase of $452,910. Personnel services is increasing 2.5% to $6,162,660
and represents 66.6% of the budget. Supplies is decreasing (0.7)% to $1,090,220 and is 11.8% of the budget.
Other is increasing 18.1% to $2,005,920 and represents 21.7% of the budget. Additional funding in FY24/25 is for
staff augmentation services.

Parks and Recreation Department

The Parks and Recreation general fund budget is increasing 1.0% to $9,542,300 from $9,448,000. This
represents a year over year budgeted increase of $94,300. Personnel services is decreasing (1.5)% to
$4,773,890 and represents 50.0% of the budget. Supplies is decreasing (32.8)% to $292,080 and is 3.1% of the
budget. Other is increasing 7.4% to $4,476,330 and represents 46.9% of the budget. The increase in overall
budget is largely driven by increases in contract services and annual fees.

31
Mass Transit Department (Grant Match)

The Knoxville Area Transit (KAT) budget is shown in a separate fund. However, the City’s match for Federal/State
transit grants is found in the General Fund. The allocation for Mass Transit Grant Match for FY 24/25 increased
from $4,144,330 to $7,227,640. This is due, in large part, to new grants applications to expand the City’s electric
bus fleet and support infrastructural improvements to transit systems. The remaining funds consist of the match
for transit system’s formula (Section 5307) allocation and the bus facilities program (Section 5339) allocation.

Law Department

The Law Department budget is increasing 5.3% to $2,948,680 from $2,800,940 . This represents a year over year
budgeted increase of $147,740. Personnel services is increasing 2.8% to $1,740,920 and represents 59.0% of the
budget. Supplies is increasing to prior year and is 4.8% of the budget. Other is increasing 4.4% to 44,440 and
represents 36.1% of the budget.

Police Department

The Police Department budget is increasing 7.7% to $79,840,510 from $74,107,030 . This represents a year over
year budgeted increase of $5,733,480. Personnel services is increasing 7.3% to $56,273,140 and represents
70.5% of the budget. Supplies is increasing 4.5% to $2,766,070 and is 3.5% of the budget. Other is increasing
9.3% to $20,801,300 and represents 26.1% of the budget. The increase in overall budget is largely driven by
increases in contract services and annual fees. Additional Funding Requests for FY24/25 include funding for
FLOCK LPR Cameras, Police Recruit Gear, AXON Data Storage, and Child Help services.

Fire Department

The Fire Department budget is increasing 4.7% to $55,172,680 from $52,689,240. This represents a year over
year budgeted increase of $2,483,440. Personnel services is increasing 1.8% to $36,231,170 and represents
65.7% of the budget. Supplies is increasing 17.2% to $1,343,090 and is 2.4% of the budget. Other is increasing
10.2% to $17,598,420 and represents 31.9% of the budget. The increase being driven by an increase in 911
costs.

Legislative

The Legislative budget is increasing 2.3% to $1,185,470 from $1,158,580. This represents a year over year
budgeted increase of $26,890. Personnel services is increasing 3.0% to $611,970 and represents 51.6% of the
budget. Supplies is flat at $18,720 and is 1.6% of the budget. Other is increasing 2.8% to $554,780 and
represents 46.8% of the budget. The increase in overall budget is largely driven by increases in audit services.

Civil Service

The Civil Service budget is increasing 2.6% to $900,600 from $877,480. This represents a year over year
budgeted increase of $23,120. Personnel services is increasing 3.2% to $597,110 and represents 66.3% of the
budget. Supplies is decreasing (15.9)% to $7,500 and is 0.8% of the budget. Other is increasing 2.2% to
$295,990 and represents 32.9% of the budget.

Human Resources

The Human Resource budget is increasing 26.7% to $1,336,190 from $1,054,230. This represents a year over
year budgeted increase of $281,960. Personnel services is increasing 39.8% to $977,110 and represents 73.1%
of the budget. Supplies is increasing 1.5% to $22,930 and is 1.7% of the budget. Other is increasing 1.0% to
$336,150 and represents 25.2% of the budget. Additional personnel budget is provided to fund the Deputy
Director position.

City Elections Division

The budget for elections is $10,000. Pursuant to state law, all elections are managed by the Knox County Election
Commission. The Commission charges the City for its proportionate share of any primary or general election
costs.

32
OTHER FUNDS

State Street Aid (Fund 201)

The State Street Aid budget is $6,680,000, an increase of $100,000. Within this fund, $1,989,950 is allocated to
transfers for capital improvements, an increase of $103,310 from FY 23/24. Debt Service transfers of $1,477,050
are included for various street maintenance programs.

Abandoned Vehicles (Fund 209)

The FY 24/25 budget for the Abandoned Vehicles Fund remains relatively constant at $1,189,950 which is an
increase of $239,600 or 25.2% over the previous FY. This difference is primarily due to an increase in supply
costs.

City Court (Fund 213)

The budget for City Court is increasing 1.4% to $1,584,740 from $1,563,290. This represents a year over year
budgeted increase of $21,450. Personnel services is decreasing (3.8)% to $1,084,560 and represents 68.4% of
the budget. Supplies is increasing 9.2% to $82,740 and is 5.2% of the budget. Other is increasing 16.1% to
$417,440 and represents 26.3% of the budget. City Court will not have a transfer of excess court costs to the
General Fund in FY 24/25.

City Inspections (Fund 216)

The budget for Inspections is increasing 18.6% to $4,472,130 from $3,772,260. This represents a year over year
budgeted increase of $699,870. Personnel services is increasing 13.4% to $3,218,280 and represents 72.0% of
the budget. Supplies is increasing 11.7% to $190,500 and is 4.3% of the budget. Other is increasing 39.2% to
$1,063,350 and represents 23.8% of the budget. Additional funding in FY24/25 is for updated code books and
phase 2 of the Work Order & AVL System project.

Stormwater (Fund 220)

The budget for Stormwater is increasing 12.5% to $4,405,920 from $3,916,320. This represents a year over year
budgeted increase of $489,600. Personnel services is increasing 7.3% to $3,595,780 and represents 82.2% of the
budget. Supplies is decreasing (1.3)% to $57,610 and is 1.3% of the budget. Other is increasing 53.6% to
$722,530 and represents 16.5% of the budget. Additional funding in FY24/25 is for a permit efficiency program.

Solid Waste (Fund 230)

Solid Waste operations are under the purview of the Public Service Department. The budget for Solid Waste is
decreasing (4.8)% to $12,710,270 from $13,354,980. This represents a year over year budgeted decrease of
$(644,710). Personnel services is increasing 5.5% to $911,860 and represents 7.2% of the budget. Supplies is
increasing 55.0% to $283,760 and is 2.2% of the budget. Other is decreasing (6.4)% to $11,514,650 and
represents 90.6% of the budget.

Emergency Management Agency (240070)

The budget for Emergency Management is decreasing (45.7)% to $754,220 from $1,389,250. This represents a
year over year budgeted decrease of $(635,030). Personnel services is increasing 3.5% to $499,260 and
represents 66.2% of the budget. Supplies is increasing 2.5% to $40,780 and is 5.4% of the budget. Other is
decreasing (75.3)% to $214,180 and represents 28.4% of the budget. The decrease in overall budget is primarily
due to reduced rental payments and the removal of one-time funding for consulting fees in FY23/24.

33
Home Grant (Fund 264)

The budget for the Housing Fund or the HOME grant is $1,750,000 and is increasing 4.4% from last year. Grant
funds and program income from previous years do not need to be re-appropriated and also remain available to
fund this year’s projects.

Community Development Block Grant (Fund 290)

This budget is funded from the Federal Community Development Block Grant as well as program income derived
from payments of housing project loans. The budget for FY 24/25 is $2,074,510 and is up by $309,920 or 17.56%
when compared to the prior year budget. Both Federal funding and program income are expected to decrease in
the near future. As with the HOME grant fund, appropriations from previous years do not lapse, and those dollars
remain available to fund current projects.

Public Assembly Facilities (Fund 503)

The Public Assembly Facilities Fund includes operations at the Civic Coliseum/Auditorium and Chilhowee Park. A
third-party management firm manages these facilities. The FY 24/25 budget for the Public Assemblies Fund is
$13,164,850, a decrease of $(1,364,610). This budget includes $700,000 for equipment and facility improvements
for the Coliseum.

Metro Parking (Fund 504)

The Metro Parking Fund accounts for the operation of city-owned garages, parking lots, and on-street parking
enforcement. These facilities are managed by the Public Building Authority for the City. The FY 24/25 budget
totals $5,892,260, an increase of $280,440. Operating expenses have increased due to the increase in repair and
maintenance services.

Mass Transit (Fund 507)

The FY 24/25 budget for Mass Transit operations increases by $1,148,640 to $31,924,830. Personnel Services
changes from $19,229,270 to $19,675,720. Supplies is increasing from $2,869,300 to $2,972,160. It is attributable
to the expected increase of fuel and oil prices. Other Charges is increasing by $599,330 due primarily to an
increase of utility and insurance expenses. The General Fund contribution to fund transit operations increases by
$4,369,090 for FY 24/25 to $19,596,830 from $15,227,740 in the previous fiscal year.

Golf Courses (Fund 508)

The City Golf Courses Fund accounts for the operations of the City’s two 18-hole courses, Whittle Springs Golf
Course and Knoxville Municipal Golf Course. Both are managed by Antares Golf/Indigo Golf Partners. The total
budget for the Golf Course Fund is $2,038,310.

Knoxville Affordable Housing (Fund 631)

This fund was created in FY 21/22 to advance affordable housing opportunities in Knoxville; by ordinance, the City
must commit at least $5,000,000 annually for 10 years. The FY 24/25 budget exceeds this minimum,
appropriating $8,072,720. This is an increase of 8.03% from the prior fiscal year. This year, these funds will
support a Housing Finance Specialist staff position, the Affordable Rental Development Fund, the Western
Heights and Permanent Supportive Housing projects, and the Affordable Housing Trust Fund at the East
Tennessee Foundation.

Fleet Services (Fund 702)

The Fleet Services budget for FY 24/25 is increasing 6.2% to $20,218,920 from $19,038,120. This represents a
year over year budgeted increase of 1,180,800. Personnel services is increasing 3.1% to $3,548,290 and
represents 17.5% of the budget. Supplies is increasing 5.7% to $6,238,340 and is 30.9% of the budget. Other is
increasing 7.6% to $10,432,290 and represents 51.6% of the budget. The difference is primarily due to an
increase in personnel, supply, and vehicle replacement costs. This amount includes both the Fleet Services
Operating Fund and the Fleet Replacement Fund.

34
Risk Management (Fund 704)

The FY 24/25 budget for the Risk Management Department decreased by (2,014,130) to $10,796,230 when
compared to the FY 23/24 budget of $12,810,360. The insurance premiums and contracts price have an overall
increase of $779,680 compared to the prior fiscal year. The expenses of workers compensation claims are
budgeted at $3,350,000. This amount is based on the most recent workers compensation actuary report.

Health Care (Fund 705)

The FY 24/25 budget for the Health Care Services fund increased by 3,317,550 from $25,511,960 to $28,829,510,
or 13.0%. The main driver for this increase is the adoption of a new prescription drug supplier which is anticipated
to result in a substantial increase in revenue through quarterly rebates.

City Buildings (Fund 707)

The City Buildings Fund supports building services provided to three facilities: the City County Building, the Public
Works Complex, and the Public Safety Complex. The FY 24/25 budget for the City Buildings Fund increased by
$494,660 from $6,601,030 to $7,095,690. This is primary due to the expected increase of personnel, utility and
insurance costs. The charges for the City County Building services are split between the City and County, 28.7%
and 71.3% respectively.

35
 City of Knoxville
GENERAL FUND EXPENDITURES BY DEPARTMENT

$ Change % Change
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY FY
Department Actual Actual Budget Proposed 23/24-24/25 23/24-24/25

Administration $ 9,396,147 $ 8,236,315 $ 10,817,610 $ 11,681,700 $ 864,090 8.0 %

Finance 4,565,444 4,661,761 5,261,430 5,543,830 282,400 5.4 %
Information Technology 4,594,204 4,989,029 5,703,100 6,618,650 915,550 16.1 %
Housing and Neighborhood
Development 2,445,637 2,010,335 2,341,210 2,712,520 371,310 15.9 %
Public Services 26,186,482 28,458,795 32,097,360 33,721,980 1,624,620 5.1 %
Engineering 8,007,746 8,074,552 8,805,890 9,258,800 452,910 5.1 %
Inspections 810,823 842,474 — — — —%
Parks and Recreation 8,108,898 9,034,533 9,448,000 9,542,300 94,300 1.0 %
Mass Transportation 2,350,760 1,342,125 4,144,330 7,227,640 3,083,310 74.4 %
Law 2,332,790 2,837,839 2,800,940 2,948,680 147,740 5.3 %
Police 61,444,990 70,240,768 74,107,030 79,840,510 5,733,480 7.7 %
Fire 45,481,710 49,486,022 52,689,240 55,172,680 2,483,440 4.7 %
Legislative 809,457 986,675 1,158,580 1,185,470 26,890 2.3 %
Civil Service 827,697 853,628 877,480 900,600 23,120 2.6 %
Human Resources 828,526 835,297 1,054,230 1,336,190 281,960 26.7 %

Subtotal - Departmental 178,191,311 192,890,149 211,306,430 227,691,550 16,385,120 7.8 %

Nondepartmental:
City Elections 415,740 — 500,000 10,000 (490,000) (98.0)%
Knoxville Partnership 708,800 22,500 — — — —%
Metropolitan Planning
Commission 1,304,900 1,334,900 1,304,900 1,489,900 185,000 14.2 %
Knoxville Zoological Park 1,527,172 1,567,190 1,622,040 1,678,820 56,780 3.5 %
Agency Grants 2,143,407 1,262,500 1,388,500 1,512,500 124,000 8.9 %
Waterfront 411,243 626,549 927,530 842,050 (85,480) (9.2)%
Community Action Committee 1,022,640 1,096,240 1,096,240 1,456,240 360,000 32.8 %
Other Non-departmental
Expenditures 22,069,630 19,420,000 21,771,000 22,980,650 1,209,650 5.6 %
Transfers 31,178,954 61,919,220 64,124,680 80,352,870 16,228,190 25.3 %

Subtotal - Nondepartmental 60,782,486 87,249,099 92,734,890 110,323,030 17,588,140 19.0 %

Grand Totals $238,973,797 $ 280,139,248 $ 304,041,320 $ 338,014,580 $33,973,260 11.2 %

36
 City of Knoxville
GENERAL FUND BUDGETS BY DEPARTMENT

$ Change % Change
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY FY
Department Budget Budget Budget Proposed 23/24-24/25 23/24-24/25

Administration $ 6,338,690 $ 8,719,580 $ 10,817,610 $ 11,681,700 $ 864,090 8.0 %

Finance 5,019,240 5,786,950 5,261,430 5,543,830 282,400 5.4 %
Information Technology 4,912,830 5,565,990 5,703,100 6,618,650 915,550 16.1 %
Housing and Neighborhood
Development 2,301,290 2,420,070 2,341,210 2,712,520 371,310 15.9 %
Public Services 27,050,590 29,899,720 32,097,360 33,721,980 1,624,620 5.1 %
Engineering 8,260,900 8,811,930 8,805,890 9,258,800 452,910 5.1 %
Inspections 906,480 935,970 — — — —%
Recreation and Transportation 8,290,790 8,853,620 9,448,000 9,542,300 94,300 1.0 %
Mass Transportation 2,050,760 1,160,000 4,144,330 7,227,640 3,083,310 74.4 %
Law 2,147,620 2,581,530 2,800,940 2,948,680 147,740 5.3 %
Police 60,661,360 69,997,420 74,107,030 79,840,510 5,733,480 7.7 %
Fire 43,979,750 49,319,610 52,689,240 55,172,680 2,483,440 4.7 %
Legislative 1,031,010 1,084,730 1,158,580 1,185,470 26,890 2.3 %
Civil Service 768,860 836,880 877,480 900,600 23,120 2.6 %
Human Resources 788,100 929,770 1,054,230 1,336,190 281,960 26.7 %
Subtotal - Departmental 174,508,270 196,903,770 211,306,430 227,691,550 16,385,120 7.8 %

Nondepartmental:
City Elections 500,000 500,000 500,000 10,000 (490,000) (98.0)%
Knoxville Partnership 731,300 — — — — —%
Metropolitan Planning
Commission 1,304,900 1,342,900 1,304,900 1,489,900 185,000 14.2 %
Knoxville Zoological Park 1,514,190 1,628,530 1,622,040 1,678,820 56,780 3.5 %
Agency Grants 2,045,500 1,512,500 1,388,500 1,512,500 124,000 8.9 %
Waterfront 938,020 938,020 927,530 842,050 (85,480) (9.2)%
Community Action Committee 1,022,640 1,022,640 1,096,240 1,456,240 360,000 32.8 %
Other Non-departmental
Expenditures 22,092,070 19,420,000 21,771,000 22,980,650 1,209,650 5.6 %
Transfers 48,901,240 52,347,540 64,124,680 80,352,870 16,228,190 25.3 %

Subtotal - Nondepartmental 79,049,860 78,712,130 92,734,890 110,323,030 17,588,140 19.0 %

Grand Totals $253,558,130 $275,615,900 $ 304,041,320 $ 338,014,580 $ 33,973,260 11.2 %

37
 City of Knoxville
General Fund Revenue and Expenditures
FY 2024/25

Where the money comes from

Property Taxes
45%
Other Revenues
7%

Other Intergovernmental
2%

State Sales Taxes

7%

Other Taxes
11%
Local Sales Taxes
20%
KUB
8%

Where the money goes

Transfers
23%
General Government
12%

Non-Departmental
9%

Engineering
3%

Public Safety
Public Service
40%
10%
Parks & Recreation
3%

38
 City of Knoxville
AUTHORIZED POSITIONS BY DEPARTMENT

Full and Part-Time General Fund

Total
FY 22/23 FY 23/24 FY 24/25
Change
Department Full Time Part Time Full Time Part Time Full Time Part Time 23/24-24/25

Administration 41 — 47 — 46 — (1)
Finance 42 — 41 — 42 — 1
Information Technology 29 — 29 — 29 — —
Housing and Neighborhood 8 1 8 1 9 1 1
Development
Public Services 270 — 286 — 285 — (1)
Engineering 61 — 61 — 62 — 1
Inspections 9 — — — — — —
Parks and Recreation 43 14 44 13 40 13 (4)
Law 13 — 13 — 13 — —
Police 527 3 522 3 527 3 5
Fire 337 — 337 — 337 — —
Legislative 3 9 3 9 3 9 —
Civil Service 6 — 6 — 6 — —
Human Resources 7 — 7 — 10 — 3

Total - Full Time 1,396 27 1,404 26 1,409 26 5

39
 City of Knoxville
Authorized Permanent Full Time Positions

General Fund FY 20/21 - 24/25

FY 20/21 FY 21/22 FY 22/23 FY 23/24 FY 24/25 Change Change

Department Full Time Full Time Full Time Full Time Full Time 20/21-24/25 23/24-24/25

Administration 39 41 41 47 46 7 (1)
Finance 44 41 42 41 42 (2) 1
Information Technology 29 29 29 29 29 — —
Housing and Neighborhood
Development 6 7 8 8 9 3 1
Public Services 269 270 270 286 285 16 (1)
Engineering 58 61 61 61 62 4 1
Inspections 9 9 9 — — (9) —
Parks and Recreation 43 43 43 44 40 (3) (4)
Law 13 13 13 13 13 — —
Police 514 515 527 522 527 13 5
Emergency Management — — — — — — —
Fire 337 337 337 337 337 — —
Legislative 3 3 3 3 3 — —
Civil Service 10 6 6 6 6 (4) —
Human Resources — 6 7 7 10 10 3
Total - Full Time 1,374 1,381 1,396 1,404 1,409 35 5

40
 City of Knoxville
GRANTS TO COMMUNITY AGENCIES
Fiscal Year 2024/25

Actual Budget Proposed

Description FY 22/23 FY 23/24 FY 24/25

Operating Grants
Arts and Cultural Alliance $ 31,000 $ 31,000 $ 35,000
Asian Cultural Center — 5,000 5,000
Beck Cultural Center 41,000 — —
Big Ears Festival 41,000 41,000 41,000
Bijou Theatre 13,000 13,000 13,000
Blount Mansion Association 7,000 — 7,000
Clarence Brown Theatre 11,000 11,000 11,000
Community School of the Arts 7,000 — —
Dogwoods Arts Festival, Inc. — 16,000 —
East TN Historical Society 19,500 19,500 19,500
Frank McClung Museum 6,500 6,500 6,500
Hazen Historical Museum Foundation 7,000 7,000 7,000
Hola Hora Latina 12,000 12,000 12,000
James White Fort Association 7,000 7,000 7,000
Joy of Youth Music School 20,000 20,000 20,000
Jubilee Community Arts 7,500 7,500 7,500
Knox Pride/East TN Equality — — 6,000
Knoxville Children's Theatre 3,500 3,500 3,500
Knoxville Gay Men's Chorus — 10,000 10,000
Knoxville History Project 6,000 6,000 —
Knoxville Museum of Art 71,000 71,000 75,000
Knoxville Opera Company 24,000 24,000 24,000
Knoxville Symphony Society 51,000 51,000 51,000
Tennessee Stage Company — 2,500 2,500
Tennessee Theatre Foundation 14,000 14,000 14,000
Tennessee Valley Fair 4,000 4,000 4,000
WDVX 23,000 23,000 23,000

Subtotal - Arts and Culture Grants 427,000 405,500 404,500

100 Black Men of Greater Knoxville 10,000 10,000 10,000

A1 Learning Connections 4,000 4,000 4,000
A Step Ahead — 10,000 10,000
Big Brothers/Big Sisters of ET 10,000 10,000 10,000
Bike Walk Knoxville 10,000 10,000 —
Bridge Refugee Services 12,000 12,000 12,000
C.O.N.N.E.C.T. Ministries 20,000 20,000 —
Court Appointed Special Advocates (CASA) 1,500 1,500 2,500
Catholic Charities of ET - Immigrant Services 15,000 15,000 15,000
Center for English — — 2,500
Centro Hispano * — — 15,000
Centro Hispano de East Tennessee 25,000 25,000 100,000
disAbility Resource Center 6,000 6,000 6,000
East Tennessee Community Design Center 10,000 10,000 10,000
Florence Crittenton * — — 10,000
Great Smoky Mountains Inst. at Tremont — 2,500 5,000
Emerald Youth Foundation 10,000 10,000 10,000
Epilepsy Foundation 2,000 2,000 2,000
Free Medical Clinic of America, Inc. — 10,000 —
Freedom Schools — 10,000 10,000 —
Friends of Literacy 5,000 5,000 7,000
Friends of the Knox County Library 7,000 7,000 7,000
Girl Talk 15,000 15,000 15,000
Helen Ross McNabb Center 30,000 30,000 30,000
Helen Ross McNabb Center (Peer Support Center) 25,000 25,000 25,000
Interfaith Health Clinic * — — 20,000

41
 City of Knoxville
GRANTS TO COMMUNITY AGENCIES
Fiscal Year 2024/25

Actual Budget Proposed

Description FY 22/23 FY 23/24 FY 24/25
Interfaith Health Clinic 30,000 30,000 30,000
Knox Heritage 10,000 10,000 10,000
Knoxville Area Project Access 5,000 5,000 —
Knoxville Area Urban League 50,000 50,000 50,000
Amachi Knoxville 10,000 10,000 10,000
Legal Aid of Tennessee — 5,000 5,000
Mental Health Assoc of ET — — 10,000
Metropolitan Drug Commission — 60,000 60,000
Nourish Knoxville 5,000 5,000 5,000
Positively Living * — 33,000 40,000
Restoration House — — 5,000
Samaritan Ministry - CBC — 2,000 2,000
Second Harvest Food Bank 10,000 10,000 —
SEEED 30,000 30,000 30,000
Senior Citizens Home Assistance 20,000 20,000 10,000
Shora Foundation 5,000 5,000 —
Spark (formerly ETTAC) 8,000 8,000 —
The Mend House Sober LIving Community * — — 25,000
The Muse — 15,000 50,000
The University of Tennessee Medical Center * — — 100,000
Volunteer Ministry Center * — — 60,000
Wesley House Community Center 10,000 10,000 10,000
YWCA 15,000 65,000 15,000

Subtotal - Community and Social Service Grants 435,500 623,000 855,000

Subtotal - Operating Grants 862,500 1,028,500 1,259,500

Capital Grants
Bijou Theatre Capital — — 15,000
Centro Hispano de East Tennessee 100,000 — —
Girl Talk, Inc. Capital — — 125,000
Helen Ross McNabb (Capital) — 215,000 —
Knoxville Children's Theatre - Capital — — 100,000
Planned Parenthood Capital — — 50,000
Positively Living Capital * — — 40,000
Tennessee Theatre (Capital) — — 133,000
The Muse Capital — 20,000 —
Wesley House Community Center Capital 100,000 — 100,000
YMCA (Capital) 100,000 — —
YWCA Capital 100,000 125,000 —

Subtotal - Capital Grants 400,000 360,000 563,000

Grand Total $ 1,262,500 $ 1,388,500 $ 1,822,500

*Identifies community grants supported by remediation funds from opioid

settlement.

42
 City of Knoxville
Debt Service

The City of Knoxville, like other cities, occasionally needs to borrow money in order to complete various capital
projects. In the past the city has issued debt for such items as fire station construction, waterfront development,
storm sewer improvements, conversion of the streetlight system to LED, the new Convention Center, and various
other projects. As of June 30, 2024, the long-term debt of the City, excluding revenue-supported debt of the
Knoxville Utilities Board (KUB) and the Metropolitan Knoxville Airport Authority (MKAA), will be $150,705,000. As
KUB and MKAA are not a part of the City's operating budget the following analysis focuses only on the debt of the
general government.

The debt of the City can be separated into two basic categories: general obligation bonds and enterprise fund
debt. A breakdown of general government debt by category is shown in Table 1.

The debt service on the general obligation bonds as

well as the other category of debt is shown in Fund TABLE 1
305, the Debt Services Fund. The final category of
Principal Principal Principal
debt, Enterprise Fund debt, debt attributable to the Type of Outstanding Paid In Outstanding
Convention Center, is budgeted within the Debt 6/30/24 FY 24/25 6/30/25
appropriate enterprise fund, consistent with proper G.O.Bonds
accounting procedures. & Notes $ 87,120,000 $ 6,960,000 $ 80,160,000
Enterprise
The primary revenue to this fund comes from a Fund Debt 63,585,000 4,590,000 58,995,000
property tax levy of 15.70¢ per $100 of assessed Total $ 150,705,000 $ 11,550,000 $ 139,155,000
value. Property tax is projected to yield
approximately $12,003,780. Interest earnings are
forecast at $1,750,000. The Public Building Authority
is also obligated to repay a portion of the 2012
Refunding bonds. For FY 24/25 that amount is
$85,511. A transfer of $1,477,050 from the State
Street Aid fund to cover the cost of debt for the street
light conversion and other street-related work makes
up the balance.

In the FY 20/21 the City refinanced $58.9 million of existing debt and borrowed $62,500,000 for the construction
of a new safety building and other various projects. With the refunding, the City was able to capture approximately
$5,000,000 in savings over the life of the debt. In FY 21/22 the City borrowed an additional $18,000,000 due to
the effect of the COVID-19 pandemic on construction costs. In FY 22-23 the City refinanced $59,970,000 of
variable Enterprise debt due to the expiration of LIBOR.

Debt Limitations

There are no limits on the amount of debt that can be issued by a municipality within the State of Tennessee (TCA
9-21-103). All notes and bonds must be approved by the state Director of Local Finance prior to issuance. This
review/approval may address debt structure, maturities, and consistency with the City’s established debt policy.

We believe that the current debt of the City is within TABLE 2

acceptable guidelines, as established by the State
and the various rating agencies in Table 2. Rating
Moody’s AA1
The following pages show a complete debt service Standard and Poors AAA
schedule of principal and interest payments for FY Fitch Investor Services AAA
24/25, as well as a complete amortization schedule
by year.

43
 City of Knoxville
DEBT SERVICE SCHEDULE

Fiscal Year 2024/25

Principal Principal Interest Total Principal

Bond Final Balance Payable Payable Payable Balance
Issue Maturity 6/30/2024 FY 24/25 FY 24/25 FY 24/25 6/30/2025
General Obligation Bonds
G.O. Series 2018 05/28 6,455,000 1,505,000 255,350 1,760,350 4,950,000
G.O. Series 2021 05/41 65,035,000 4,850,000 2,554,450 7,404,450 60,185,000
G.O. Series 2021B 05/42 15,630,000 605,000 560,650 1,165,650 15,025,000
Subtotal - G.O. Bonds 87,120,000 6,960,000 3,370,450 10,330,450 80,160,000

Grand Total- Fund 305 $ 87,120,000 $ 6,960,000 $ 3,370,450 $ 10,330,450 $ 80,160,000

Enterprise Fund Debt

2021 G.O. Refunding 06/25 3,520,000 3,520,000 176,000 3,696,000 —
2022 G.O. Refunding 60,065,000 1,070,000 2,402,600 3,472,600 58,995,000
Subtotal - Enterprise Fund $ 63,585,000 $ 4,590,000 $ 2,578,600 $ 7,168,600 $ 58,995,000

Grand Total - All Funds $ 150,705,000 $ 11,550,000 $ 5,949,050 $ 17,499,050 $ 139,155,000

44
 City of Knoxville
Debt Amortization Schedule

Fiscal Years 2024/25 – 2041/42

Principal
G.O. Bonds Enterprise Total Balance
Fiscal Year P&I P&I P&I EOY

2025 10,330,450 7,168,600 17,499,050 139,155,000

2026 8,587,450 9,834,800 18,422,250 126,115,000
2027 8,594,200 9,835,800 18,430,000 112,490,000
2028 8,639,900 9,834,800 18,474,700 98,250,000
2029 6,871,350 9,831,400 16,702,750 85,185,000
2030 6,865,700 9,830,200 16,695,900 71,565,000
2031 6,909,300 9,820,600 16,729,900 57,325,000
2032 6,894,200 9,812,400 16,706,600 42,495,000
2033 6,878,400 — 6,878,400 36,900,000
2034 6,912,000 — 6,912,000 31,095,000
2035 4,842,850 — 4,842,850 27,185,000
2036 4,840,550 — 4,840,550 23,160,000
2037 4,844,800 — 4,844,800 19,010,000
2038 4,845,300 — 4,845,300 14,735,000
2039 4,842,050 — 4,842,050 10,335,000
2040 4,845,050 — 4,845,050 5,800,000
2041 4,844,000 — 4,844,000 1,130,000
2042 1,163,900 — 1,163,900 —
$ 112,551,450 $ 75,968,600 $ 188,520,050

45
 City of Knoxville
Annual Debt Payments

FY 2024/25 – 2041/42

($s in millions)

$18.4 $18.4 $18.5

$17.5
$16.7 $16.7 $16.7 $16.7

$6.9 $6.9

$4.8 $4.8 $4.8 $4.8 $4.8 $4.8 $4.8

$1.2

FY25 FY26 FY27 FY28 FY29 FY30 FY31 FY32 FY33 FY34 FY35 FY36 FY37 FY38 FY39 FY40 FY41 FY42

46
 City of Knoxville
Remaining Debt Outstanding (End of Year)

FY 2024/25 – 2041/42

($s in millions)

$139.2

$126.1

$112.5

$98.3

$85.2

$71.6

$57.3

$42.5
$36.9
$31.1
$27.2
$23.2
$19.0
$14.7
$10.3
$5.8
$1.1 $—

FY 25 FY 26 FY 27 FY 28 FY 29 FY 30 FY 31 FY 32 FY 33 FY 34 FY 35 FY 36 FY 37 FY 38 FY 39 FY 40 FY 41 FY 42

47
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2024/25

City Proceeds
General Fund $ 22,118,870
State Street Aid Fund 1,989,950
Debt Service Fund 6,279,380
Capital Fund 4,100,000
Trust Fund 5,300,000
Police Capital Fund 500,000
Convention Center Fund 1,500,000
Subtotal - City Proceeds 41,788,200

Other Sources
Agency Contributions - KUB 1,500,000
Agency Contributions - Knox County 30,000
Subtotal - Other Sources 1,530,000
Grand Total - Sources of Funds $ 43,318,200

Capital Projects Fund (Fund 401) 39,540,200

Public Assembly Facilities Capital Fund (Fund 503001) 810,000
Metro Parking Capital Fund (Fund 504001) 800,000
Convention Center Capital Fund (Fund 506030) 2,168,000
Grand Total - Uses of Funds $ 43,318,200

Arts & Cultural Alliance

Energizing Our Arts and Culture Nexus 200,000
Subtotal - Arts & Cultural Alliance 200,000

Emergency Management
KEMA EV Pickup 41,000
Subtotal - Emergency Management 41,000

Engineering
Curb Cuts Program 400,000
Bridge Maintenance Program 200,000
Stadium Public Space Infrastructure 3,000,000
Vision Zero Program 385,000
Old City Streetscapes 2,000,000
Stormwater Planning 400,000
Paving Program 10,000,000
Engineering Sidewalk Improvements 500,000
Traffic Signal Modernization 250,000
Citywide Rodway Safety Program 250,000
Citywide Traffic Calming 500,000
Stormwater Emergency Drainage Repairs 100,000
Guardrail Replacement Program 100,000
Drainage Improvements 100,000

48
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2024/25

Engineering Equipment 50,000

SAFETEA-LU (TEA-21) Match 200,000
Alley/Facilities Paving Program 200,000
Pedestrian Infrastructure Improvement 50,000
Pedestrian & Bicycle Infrastructure 100,000
Streetlight Modernization 50,000
Chapman & Fort Signal Improvements 250,000
Flasher Modernization & New Install 33,000
First Creek Greenway - Caswell Park to Willow Avenue 361,000
Subtotal - Engineering 19,479,000

Finance
PBA Project Management (Multiple) 603,200
Subtotal - Finance 603,200

Fire
Fire Station #6 - Burlington 3,000,000
Subtotal - Fire 3,000,000

Fleet Services
3-D Printer for Fleet Services Shop Use 125,000
Heavy Equipment Shop Fluid Delivery System 70,000
Light Equipment Shop Fluid Delivery System 45,000
Subtotal - Fleet 240,000

Housing & Neighborhood Development

ADA Facility & Access Improvements 500,000
Western Heights Revitalization 4,200,000
Blighted Property Acquisition 100,000
Chronic Problem Properties 50,000
Permanent Supportive Housing 1,100,000
Subtotal - Housing & Neighborhood Development 5,950,000

Information Technology
IT Master Plan 250,000
Subtotal - Information Technology 250,000

Inspections
Customer Service Improvements 50,000
Inspections EV Sedan 43,000
Subtotal - Inspections 93,000

49
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2024/25

Knoxville-Knox County CAC

LT Ross Roof Replacement 500,000
Subtotal - Knoxville-Knox County CAC 500,000

Mayor's Office
Downtown/Urban Improvements 50,000
Subtotal - Mayor's Office 50,000

Mayor's Office - Policy

Noise Cameras 80,000
Public Arts 50,000
Subtotal - Mayor's Office - Policy 130,000

Mayor's Office - Special Events

New Staging 21,000
Subtotal - Mayor's Office - Special Events 21,000

Mayor's Office - Sustainability

Fleet Electrification 50,000
Community Charging 50,000
Subtotal - Mayor's Office - Sustainability 100,000

Parks & Recreation

Ballfield, Tennis Court, Playground Improvements 800,000
Pool Improvements Capital Program 100,000
Sam E Hill Park Conversion 500,000
Park Cameras 100,000
Urban Wilderness Development Program 750,000
Golf Course Improvements 50,000
Greenway Corridors 500,000
Lakeshore Park Improvements 2,000,000
Dog Park Development 100,000
Williams Creek Golf Course Improvements 100,000
Knoxville Botanical Gardens 100,000
Subtotal - Parks & Recreation 5,100,000

Police
KPD Dodge Durango Vehicles 500,000
Subtotal - Police 500,000

Public Building Authority

Pedestrian Bridge at Vol Landing 100,000
Henley Pedestrian Bridge 50,000
Gateway- Outdoor Knoxville Improvements 250,000
Subtotal - Public Buildling Authority 400,000

50
 City of Knoxville
Capital Improvement Budget
Sources and Uses
FY 2024/25

Public Service
Roof and HVAC Maintenance Program 1,000,000
Downtown Trash and Recycling System 1,000,000
Safety Fencing 200,000
Subtotal - Public Service 2,200,000

Zoo Knoxville
New Rhino Habitat 333,000
The Ravine 350,000
Subtotal - Zoo Knoxville 683,000
Grand Total - Fund 401 $ 39,540,200

Public Assembly Facilities

KCAC - Replace Control Panel Backup Chiller 60,000
KCAC - Rigging Emergency 750,000
Subtotal - Public Assembly Facilities 810,000
Grand Total - Fund 503001 $ 810,000

Public Building Authority

State Street Garage Improvements 500,000
Riverwalk Garage Improvements 300,000
Subtotal - Public Building Authority 800,000
Grand Total - Fund 504001 $ 800,000

Public Building Authority

World's Fair Park Improvements 500,000
WFP Amphitheater 168,000
Subtotal - Public Building Authority 668,000

Public Assemblies
KCC - Electrical Vault and Stairs 1,500,000
Subtotal - Public Assemblies 1,500,000
Grand Total - Fund 506030 $ 2,168,000

Grand Total - All Funds $ 43,318,200

51
 Budget Detail
Departmental Budget Comparison by Fund

52
 100 - General Fund

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ 269,428,909 $ 266,713,770 $ 283,723,220 $ 17,009,450 6.4 %
5200 Licenses and Permits 310,618 325,650 330,460 4,810 1.5 %
5300 Intergovernmental Revenue 29,948,953 29,910,000 30,915,000 1,005,000 3.4 %
5400 Charges for Services 2,505,862 2,023,200 1,891,900 (131,300) (6.5)%
5500 Fines and Forfeitures 769,519 656,500 684,000 27,500 4.2 %
5600 Miscellaneous Revenue 4,134,243 4,412,200 5,470,000 1,057,800 24.0 %
5900 Other Financing Sources 2,746,279 — 15,000,000 15,000,000 —%
Total Revenue 309,844,382 304,041,320 338,014,580 33,973,260 11.2 %

Expenditures
6000 Personnel Services 122,134,944 133,473,860 139,521,960 6,048,100 4.5 %
7000 Supplies 10,879,942 9,265,240 10,496,250 1,231,010 13.3 %
8000 Services & Other Charges 63,759,390 75,406,540 84,662,850 9,256,310 12.3 %
9000 Other Financing Uses 83,364,973 85,895,680 103,333,520 17,437,840 20.3 %
Total Expenditures 280,139,249 304,041,320 338,014,580 33,973,260 11.2 %

FY 24 Revenue Breakout
Fines and Forfeitures, 0.2% Miscellaneous Revenue, 1.6%

Other Financing Charges, 4.4%

Charges for Services, 0.6%

Intergovernmental Revenue, 8.9%

Licenses and Permits, 0.1%

Taxes, 84.2%

53
 100 - General Fund
Administration
11110 - Mayor's Office

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 433,623 $ 659,790 $ 843,570 $ 183,780 27.9 %
6103 Part-Time Salaries 1,282 40,000 — (40,000) (100.0)%
6207 Overtime 1,002 590 590 — —%
6402 Pension Contribution 39,117 55,230 71,310 16,080 29.1 %
6XXX Other Personnel Costs 103,550 113,280 165,590 52,310 46.2 %
6000 Total Personnel Services 578,574 868,890 1,081,060 212,170 24.4 %

7100 Office Supplies 2,491 7,000 6,000 (1,000) (14.3)%

7200 Operating Supplies 2,033 3,000 4,000 1,000 33.3 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 9,021 9,470 270 (9,200) (97.1)%
744X Computer Equipment — — — — —%
7461 Office Furniture 4,854 3,000 3,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 18,399 22,470 13,270 (9,200) (40.9)%

8130 Dues and Subscriptions 17,540 34,650 34,650 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 1,410 3,140 5,000 1,860 59.2 %
8251 City-County Building Rent 76,130 310,410 316,730 6,320 2.0 %
8399 Misc. Professional Services 1,005 2,000 2,500 500 25.0 %
8429 Misc. Travel Expenditures 230 10,000 — (10,000) (100.0)%
8700 Repair and Maintenance Services — 500 — (500) (100.0)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 40,442 132,490 160,600 28,110 21.2 %
8000 Total Services and Charges 136,757 493,190 519,480 26,290 5.3 %

9000 Other Financing Uses 1,968 — — — —%

Total Mayor's Office $ 735,698 $ 1,384,550 $ 1,613,810 $ 229,260 16.6 %

Total Staffing 6 6 7 1 16.7 %

54
 100 - General Fund
Administration
11116 - Community Safety and Empowerment

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 275,408 $ 725,830 $ 684,620 $ (41,210) (5.7)%
6103 Part-Time Salaries 53,714 15,000 102,500 87,500 583.3 %
6207 Overtime — — — — —%
6402 Pension Contribution 25,278 33,210 55,300 22,090 66.5 %
6XXX Other Personnel Costs 63,777 72,020 147,330 75,310 104.6 %
6000 Total Personnel Services 418,177 846,060 989,750 143,690 17.0 %

7100 Office Supplies 172 1,750 1,000 (750) (42.9)%

7200 Operating Supplies 2,551 8,000 7,300 (700) (8.8)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 75 180 110 (70) (38.9)%
744X Computer Equipment 25 4,800 500 (4,300) (89.6)%
7461 Office Furniture 418 3,300 600 (2,700) (81.8)%
749X Equipment — — — — —%
7XXX Other Supplies (2) — — — —%
7000 Total Supplies 3,240 18,030 9,510 (8,520) (47.3)%

8130 Dues and Subscriptions 400 1,000 4,100 3,100 310.0 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 640 3,020 4,530 1,510 50.0 %
8251 City-County Building Rent 25,540 — — — —%
8399 Misc. Professional Services 4,772 315,000 324,000 9,000 2.9 %
8429 Misc. Travel Expenditures 60 4,000 4,000 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 63,685 85,000 85,000 — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 28,183 48,980 64,950 15,970 32.6 %
8000 Total Services and Charges 123,280 457,000 486,580 29,580 6.5 %

9000 Other Financing Uses 1,826 — — — —%

Total Community Safety and Empowerment $ 546,523 $ 1,321,090 $ 1,485,840 $ 164,750 12.5 %

Total Staffing 5 8 8 — —%

55
 100 - General Fund
Administration
11120 - Economic Development

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 931,248 $ 652,750 $ 503,740 $ (149,010) (22.8)%
6103 Part-Time Salaries 15,150 — — — —%
6207 Overtime 387 — — — —%
6402 Pension Contribution 78,761 47,770 44,270 (3,500) (7.3)%
6XXX Other Personnel Costs 166,262 91,280 101,770 10,490 11.5 %
6000 Total Personnel Services 1,191,808 791,800 649,780 (142,020) (17.9)%

7100 Office Supplies 1,346 1,600 2,000 400 25.0 %

7200 Operating Supplies 1,074 960 960 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 150 660 110 (550) (83.3)%
744X Computer Equipment 1,674 150 1,000 850 566.7 %
7461 Office Furniture 685 2,000 2,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 4,929 5,370 6,070 700 13.0 %

8130 Dues and Subscriptions 3,780 3,400 3,400 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,510 2,890 3,130 240 8.3 %
8251 City-County Building Rent 39,990 — — — —%
8399 Misc. Professional Services 1,637,651 2,154,300 1,709,300 (445,000) (20.7)%
8429 Misc. Travel Expenditures (90) 480 480 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 649,132 1,008,090 533,300 (474,790) (47.1)%
8000 Total Services and Charges 2,332,973 3,169,160 2,249,610 (919,550) (29.0)%

9000 Other Financing Uses 356,575 — — — —%

Total Economic Development $ 3,886,284 $ 3,966,330 $ 2,905,460 $ (1,060,870)

(26.7)%

Total Staffing 9 7 5 (2) (28.6)%

56
 100 - General Fund
Administration
11121 - Policy and Development

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 9,569 $ 516,860 $ 489,930 $ (26,930) (5.2)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 891 45,520 43,100 (2,420) (5.3)%
6XXX Other Personnel Costs 29,740 91,310 94,690 3,380 3.7 %
6000 Total Personnel Services 40,200 653,690 627,720 (25,970) (4.0)%

7100 Office Supplies 574 1,200 1,200 — —%

7200 Operating Supplies 50 640 640 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 75 80 110 30 37.5 %
744X Computer Equipment 25 200 200 — —%
7461 Office Furniture — 2,000 2,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 723 4,120 4,150 30 0.7 %

8130 Dues and Subscriptions 722 2,200 2,200 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 1,150 2,520 2,140 (380) (15.1)%
8251 City-County Building Rent 20,400 — — — —%
8399 Misc. Professional Services 300,000 645,000 1,682,500 1,037,500 160.9 %
8429 Misc. Travel Expenditures — 320 320 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 1,630 42,690 562,220 519,530 1217.0 %
8000 Total Services and Charges 323,902 692,730 2,249,380 1,556,650 224.7 %

9000 Other Financing Uses — — — — —%

Total Policy and Development $ 364,824 $ 1,350,540 $ 2,881,250 $ 1,530,710 113.3 %

Total Staffing — 5 5 — —%

57
 100 - General Fund
Administration
11130 - Communications

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 486,402 $ 538,210 $ 551,660 $ 13,450 2.5 %
6103 Part-Time Salaries 2,927 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 46,081 46,700 47,930 1,230 2.6 %
6XXX Other Personnel Costs 153,430 124,690 133,070 8,380 6.7 %
6000 Total Personnel Services 688,840 709,600 732,660 23,060 3.2 %

7100 Office Supplies 884 1,090 1,200 110 10.1 %

7200 Operating Supplies 90 7,690 7,000 (690) (9.0)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 2,940 10,000 4,000 (6,000) (60.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 6,743 1,000 2,600 1,600 160.0 %
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 10,656 19,780 14,800 (4,980) (25.2)%

8130 Dues and Subscriptions 3,648 4,200 6,000 1,800 42.9 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 3,450 5,360 5,080 (280) (5.2)%
8251 City-County Building Rent 25,750 — — — —%
8399 Misc. Professional Services 10,565 12,000 21,000 9,000 75.0 %
8429 Misc. Travel Expenditures — 8,000 8,000 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 22,589 8,490 9,870 1,380 16.3 %
8000 Total Services and Charges 66,002 38,050 49,950 11,900 31.3 %

9000 Other Financing Uses 292 — — — —%

Total Communications $ 765,790 $ 767,430 $ 797,410 $ 29,980 3.9 %

Total Staffing 6 6 6 — —%

58
 100 - General Fund
Administration
11140 - Office of Special Events

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 209,416 $ 290,470 $ 236,960 $ (53,510) (18.4)%
6103 Part-Time Salaries — 10,720 — (10,720) (100.0)%
6207 Overtime — 2,000 2,000 — —%
6402 Pension Contribution 17,244 18,690 19,270 580 3.1 %
6XXX Other Personnel Costs 76,512 81,490 50,800 (30,690) (37.7)%
6000 Total Personnel Services 303,172 403,370 309,030 (94,340) (23.4)%

7100 Office Supplies 1,383 6,000 6,000 — —%

7200 Operating Supplies 20,537 29,800 16,000 (13,800) (46.3)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 75 230 110 (120) (52.2)%
744X Computer Equipment 25 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 300 300 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 22,020 36,330 22,410 (13,920) (38.3)%

8130 Dues and Subscriptions 1,740 2,000 2,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 10,170 10,990 11,850 860 7.8 %
8251 City-County Building Rent 27,940 — — — —%
8399 Misc. Professional Services 35,550 35,000 35,000 — —%
8429 Misc. Travel Expenditures — 200 200 — —%
8700 Repair and Maintenance Services — 500 500 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 102,410 101,920 113,660 11,740 11.5 %
8000 Total Services and Charges 177,810 150,610 163,210 12,600 8.4 %

9000 Other Financing Uses — — — — —%

Total Office of Special Events $ 503,002 $ 590,310 $ 494,650 $ (95,660) (16.2)%

Total Staffing 3 3 3 — —%

59
 100 - General Fund
Administration
11150 - 311/211 Center for Service Innovation

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 283,117 $ 316,270 $ 323,590 $ 7,320 2.3 %
6103 Part-Time Salaries 45,259 — — — —%
6207 Overtime 7,041 15,840 15,840 — —%
6402 Pension Contribution 25,547 27,150 27,850 700 2.6 %
6XXX Other Personnel Costs 107,976 89,330 96,540 7,210 8.1 %
6000 Total Personnel Services 468,939 448,590 463,820 15,230 3.4 %

7100 Office Supplies 4,229 2,000 1,000 (1,000) (50.0)%

7200 Operating Supplies 1,364 5,000 3,000 (2,000) (40.0)%
7211 Uniforms 619 400 500 100 25.0 %
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 75 36,830 46,680 9,850 26.7 %
744X Computer Equipment — 1,700 1,700 — —%
7461 Office Furniture 4,154 1,000 1,000 — —%
749X Equipment — 200 200 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 10,441 47,130 54,080 6,950 14.7 %

8130 Dues and Subscriptions 4,317 4,000 4,500 500 12.5 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 5,050 4,460 6,620 2,160 48.4 %
8251 City-County Building Rent 56,640 — — — —%
8399 Misc. Professional Services 22,053 7,400 7,400 — —%
8429 Misc. Travel Expenditures — 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 115,419 96,050 98,200 2,150 2.2 %
8000 Total Services and Charges 203,479 112,010 116,820 4,810 4.3 %

9000 Other Financing Uses 2,873 — — — —%

Total 311/211 Center for Service Innovation $ 685,732 $ 607,730 $ 634,720 $ 26,990 4.4 %

Total Staffing 7 7 7 — —%

60
 100 - General Fund
Administration
11170 - Office of Sustainability

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 239,710 $ 262,740 $ 280,430 $ 17,690 6.7 %
6103 Part-Time Salaries 8,685 16,190 16,190 — —%
6207 Overtime — — — — —%
6402 Pension Contribution 21,137 22,080 23,550 1,470 6.7 %
6XXX Other Personnel Costs 64,055 52,660 65,220 12,560 23.9 %
6000 Total Personnel Services 333,587 353,670 385,390 31,720 9.0 %

7100 Office Supplies 380 380 650 270 71.1 %

7200 Operating Supplies 400 400 400 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 12,554 18,330 11,000 (7,330) (40.0)%
744X Computer Equipment 60 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 13,394 19,110 12,050 (7,060) (36.9)%

8130 Dues and Subscriptions 7,400 5,150 9,000 3,850 74.8 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 1,670 2,710 3,280 570 21.0 %
8251 City-County Building Rent 22,150 — — — —%
8399 Misc. Professional Services 46,650 55,000 50,000 (5,000) (9.1)%
8429 Misc. Travel Expenditures 638 2,000 2,000 — —%
8700 Repair and Maintenance Services 8,000 10,000 12,000 2,000 20.0 %
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 111,335 158,560 163,930 5,370 3.4 %
8000 Total Services and Charges 197,843 233,420 240,210 6,790 2.9 %

9000 Other Financing Uses 2,088 — — — —%

Total Office of Sustainability $ 546,912 $ 606,200 $ 637,650 $ 31,450 5.2 %

Total Staffing 3 3 3 — —%

61
 100 - General Fund
Administration
11180 - Office of Neighborhood Empowerment

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 111,935 $ 125,080 $ 128,210 $ 3,130 2.5 %
6103 Part-Time Salaries 9,981 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 10,963 11,070 11,350 280 2.5 %
6XXX Other Personnel Costs 36,656 33,490 40,880 7,390 22.1 %
6000 Total Personnel Services 169,535 169,640 180,440 10,800 6.4 %

7100 Office Supplies 1,877 1,500 1,500 — —%

7200 Operating Supplies 1,457 700 1,500 800 114.3 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — 200 200 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 3,334 2,400 3,200 800 33.3 %

8130 Dues and Subscriptions 406 400 400 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 1,550 2,390 3,970 1,580 66.1 %
8251 City-County Building Rent 5,320 — — — —%
8399 Misc. Professional Services 8,297 29,200 23,600 (5,600) (19.2)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 10,019 19,400 19,300 (100) (0.5)%
8000 Total Services and Charges 25,592 51,390 47,270 (4,120) (8.0)%

9000 Other Financing Uses 3,088 — — — —%

Total Office of Neighborhood Empowerment $ 201,550 $ 223,430 $ 230,910 $ 7,480 3.3 %

Total Staffing 2 2 2 — —%

62
 100 - General Fund
Finance
21210 - Finance - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 471,295 $ 355,140 $ 367,800 $ 12,660 3.6 %
6103 Part-Time Salaries 600 52,000 — (52,000) (100.0)%
6207 Overtime — 5,000 5,000 — —%
6402 Pension Contribution 36,351 28,440 29,460 1,020 3.6 %
6XXX Other Personnel Costs 105,535 54,950 65,270 10,320 18.8 %
6000 Total Personnel Services 613,781 495,530 467,530 (28,000) (5.7)%

7100 Office Supplies 576 1,700 1,700 — —%

7200 Operating Supplies 1,343 1,100 1,100 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 150 160 220 60 37.5 %
744X Computer Equipment — — — — —%
7461 Office Furniture — 600 600 — —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 2,068 3,560 3,620 60 1.7 %

8130 Dues and Subscriptions 940 1,000 2,000 1,000 100.0 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,030 3,360 2,560 (800) (23.8)%
8251 City-County Building Rent 24,370 328,630 339,580 10,950 3.3 %
8399 Misc. Professional Services 21,832 55,000 100,000 45,000 81.8 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 100 100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 138,170 247,480 277,790 30,310 12.2 %
8000 Total Services and Charges 187,342 635,570 722,030 86,460 13.6 %

9000 Other Financing Uses 180 — — — —%

Total Finance - Administration $ 803,371 $ 1,134,660 $ 1,193,180 $ 58,520 5.2 %

Total Staffing 3 3 3 — —%

63
 100 - General Fund
Finance
21220 - Accounting

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 208,106 $ 596,690 $ 559,480 $ (37,210) (6.2)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 20,236 41,900 49,340 7,440 17.8 %
6XXX Other Personnel Costs 99,333 93,450 132,150 38,700 41.4 %
6000 Total Personnel Services 327,675 732,040 740,970 8,930 1.2 %

7100 Office Supplies 1,394 2,550 3,000 450 17.6 %

7200 Operating Supplies 1,814 2,500 3,000 500 20.0 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 60,282 62,320 67,550 5,230 8.4 %
744X Computer Equipment 25 100 100 — —%
7461 Office Furniture — 1,000 1,000 — —%
749X Equipment — — 1,500 1,500 —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 63,515 68,470 76,150 7,680 11.2 %

8130 Dues and Subscriptions 330 1,000 1,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 6,220 5,160 4,610 (550) (10.7)%
8251 City-County Building Rent 59,190 — — — —%
8399 Misc. Professional Services 4,515 1,500 1,500 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 26,952 63,140 37,890 (25,250) (40.0)%
8000 Total Services and Charges 97,207 70,800 45,000 (25,800) (36.4)%

9000 Other Financing Uses 2,370 — — — —%

Total Accounting $ 490,766 $ 871,310 $ 862,120 $ (9,190) (1.1)%

Total Staffing 6 7 7 — —%

64
 100 - General Fund
Finance
21230 - Purchasing

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 547,852 $ 620,030 $ 784,430 $ 164,400 26.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 180 — — — —%
6402 Pension Contribution 50,317 52,880 60,000 7,120 13.5 %
6XXX Other Personnel Costs 211,334 138,850 190,980 52,130 37.5 %
6000 Total Personnel Services 809,684 811,760 1,035,410 223,650 27.6 %

7100 Office Supplies 858 2,750 2,750 — —%

7200 Operating Supplies 483 860 1,000 140 16.3 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 50 — (50) (100.0)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 375 41,040 41,000 (40) (0.1)%
744X Computer Equipment 179 290 4,290 4,000 1379.3 %
7461 Office Furniture 419 1,050 1,050 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,314 46,040 50,090 4,050 8.8 %

8130 Dues and Subscriptions 5,679 7,000 9,000 2,000 28.6 %

8225 Fleet Lease-Purchases 20,000 20,000 20,000 — —%
8241 Equipment Leases 3,940 4,890 5,960 1,070 21.9 %
8251 City-County Building Rent 66,580 — — — —%
8399 Misc. Professional Services 205,465 1,000 10,000 9,000 900.0 %
8429 Misc. Travel Expenditures (30) — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 38,865 26,100 33,910 7,810 29.9 %
8000 Total Services and Charges 340,499 58,990 78,870 19,880 33.7 %

9000 Other Financing Uses — — — — —%

Total Purchasing $ 1,152,497 $ 916,790 $ 1,164,370 $ 247,580 27.0 %

Total Staffing 10 10 11 1 10.0 %

65
 100 - General Fund
Finance
21235 - Mail Services

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 65,096 $ 73,730 $ 75,580 $ 1,850 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 7 — — — —%
6402 Pension Contribution 5,551 6,010 6,170 160 2.7 %
6XXX Other Personnel Costs 35,188 29,770 26,020 (3,750) (12.6)%
6000 Total Personnel Services 105,842 109,510 107,770 (1,740) (1.6)%

7100 Office Supplies 923 900 1,000 100 11.1 %

7200 Operating Supplies 111 550 450 (100) (18.2)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 1,034 1,450 1,450 — —%

8130 Dues and Subscriptions — 100 100 — —%

8225 Fleet Lease-Purchases 4,140 4,290 — (4,290) (100.0)%
8241 Equipment Leases 3,390 3,510 880 (2,630) (74.9)%
8251 City-County Building Rent 19,150 — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 3,829 4,000 4,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 9,887 10,250 11,210 960 9.4 %
8000 Total Services and Charges 40,396 22,150 16,190 (5,960) (26.9)%

9000 Other Financing Uses — — — — —%

Total Mail Services $ 147,272 $ 133,110 $ 125,410 $ (7,700) (5.8)%

Total Staffing 2 2 2 — —%

66
 100 - General Fund
Finance
21250 - Treasury

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 332,791 $ 492,940 $ 584,090 $ 91,150 18.5 %
6103 Part-Time Salaries 63 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 29,743 42,300 50,350 8,050 19.0 %
6XXX Other Personnel Costs 136,774 126,380 148,920 22,540 17.8 %
6000 Total Personnel Services 499,371 661,620 783,360 121,740 18.4 %

7100 Office Supplies 5,651 9,000 8,000 (1,000) (11.1)%

7200 Operating Supplies 4,999 2,500 2,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 9,166 11,840 11,000 (840) (7.1)%
744X Computer Equipment 12 300 300 — —%
7461 Office Furniture — 1,500 1,500 — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 19,828 25,140 23,300 (1,840) (7.3)%

8130 Dues and Subscriptions 191 1,200 1,200 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 4,230 3,530 4,700 1,170 33.1 %
8251 City-County Building Rent 54,490 — — — —%
8399 Misc. Professional Services — 20,000 20,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 250 250 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 40,371 123,480 138,740 15,260 12.4 %
8000 Total Services and Charges 99,282 148,460 164,890 16,430 11.1 %

9000 Other Financing Uses 4,091 — — — —%

Total Treasury $ 622,571 $ 835,220 $ 971,550 $ 136,330 16.3 %

Total Staffing 8 8 8 — —%

67
 100 - General Fund
Finance
21270 - Revenue Collection

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 354,089 $ 579,160 $ 439,270 $ (139,890) (24.2)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 1,845 1,500 1,500 — —%
6402 Pension Contribution 32,222 44,590 44,780 190 0.4 %
6XXX Other Personnel Costs 179,914 165,470 182,560 17,090 10.3 %
6000 Total Personnel Services 568,069 790,720 668,110 (122,610) (15.5)%

7100 Office Supplies — 3,000 3,000 — —%

7200 Operating Supplies 5,689 7,000 7,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 225 200 25,530 25,330 12665.0 %
744X Computer Equipment — 100 400 300 300.0 %
7461 Office Furniture — 900 600 (300) (33.3)%
749X Equipment — 1,500 1,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 5,914 12,700 38,030 25,330 199.4 %

8130 Dues and Subscriptions — 2,000 2,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 5,140 5,070 4,730 (340) (6.7)%
8251 City-County Building Rent 79,590 — — — —%
8399 Misc. Professional Services 102,404 107,000 13,000 (94,000) (87.9)%
8429 Misc. Travel Expenditures — 3,500 3,500 — —%
8700 Repair and Maintenance Services 459 700 700 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 456,465 376,520 497,130 120,610 32.0 %
8000 Total Services and Charges 644,058 494,790 521,060 26,270 5.3 %

9000 Other Financing Uses — — — — —%

Total Revenue Collection $ 1,218,042 $ 1,298,210 $ 1,227,200 $ (71,010) (5.5)%

Total Staffing 9 11 11 — —%

68
 100 - General Fund
Information Systems
21410 - InfoTech - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 226,488 $ 233,610 $ 239,440 $ 5,830 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 17,819 18,990 19,480 490 2.6 %
6XXX Other Personnel Costs 41,328 42,540 42,660 120 0.3 %
6000 Total Personnel Services 285,636 295,140 301,580 6,440 2.2 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 1,841 2,500 2,000 (500) (20.0)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 4,452 5,000 4,800 (200) (4.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 6,293 7,500 6,800 (700) (9.3)%

8130 Dues and Subscriptions 100 — 100 100 —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 1,590 5,170 1,800 (3,370) (65.2)%
8251 City-County Building Rent 121,260 361,620 373,650 12,030 3.3 %
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 71,212 130,310 141,570 11,260 8.6 %
8000 Total Services and Charges 194,162 497,100 517,120 20,020 4.0 %

9000 Other Financing Uses — — — — —%

Total InfoTech - Administration $ 486,091 $ 799,740 $ 825,500 $ 25,760 3.2 %

Total Staffing 2 2 2 — —%

69
 100 - General Fund
Information Systems
21460 - Enterprise Support

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 833,479 $ 1,220,400 $ 1,199,300 $ (21,100) (1.7)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 6,138 5,320 5,320 — —%
6402 Pension Contribution 60,065 89,520 100,010 10,490 11.7 %
6XXX Other Personnel Costs 374,116 365,720 348,530 (17,190) (4.7)%
6000 Total Personnel Services 1,273,798 1,680,960 1,653,160 (27,800) (1.7)%

7100 Office Supplies 591 1,000 700 (300) (30.0)%

7200 Operating Supplies 1,370 2,000 1,500 (500) (25.0)%
7211 Uniforms 1,451 2,000 1,200 (800) (40.0)%
7300 Repair and Maintenance Supplies 6,335 7,500 6,500 (1,000) (13.3)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 376,209 533,440 1,203,850 670,410 125.7 %
744X Computer Equipment 38,517 11,500 14,000 2,500 21.7 %
7461 Office Furniture 249 500 — (500) (100.0)%
749X Equipment 370 500 — (500) (100.0)%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 425,093 558,440 1,227,750 669,310 119.9 %

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 371,270 342,750 388,310 45,560 13.3 %
8251 City-County Building Rent 215,760 — — — —%
8399 Misc. Professional Services 7,138 10,000 10,000 — —%
8429 Misc. Travel Expenditures — 500 — (500) (100.0)%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 35,269 45,950 47,600 1,650 3.6 %
8000 Total Services and Charges 629,437 399,200 445,910 46,710 11.7 %

9000 Other Financing Uses 33 — — — —%

Total Enterprise Support $ 2,328,361 $ 2,638,600 $ 3,326,820 $ 688,220 26.1 %

Total Staffing 16 16 16 — —%

70
 100 - General Fund
Information Systems
21470 - Application Services

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 840,859 $ 982,690 $ 1,020,310 $ 37,620 3.8 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 68,021 81,150 76,730 (4,420) (5.4)%
6XXX Other Personnel Costs 319,155 234,640 239,730 5,090 2.2 %
6000 Total Personnel Services 1,228,035 1,298,480 1,336,770 38,290 2.9 %

7100 Office Supplies 263 500 500 — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 886,813 950,000 1,113,110 163,110 17.2 %
744X Computer Equipment 8,105 1,500 1,700 200 13.3 %
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 895,181 952,000 1,115,310 163,310 17.2 %

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 3,840 4,180 4,350 170 4.1 %
8251 City-County Building Rent 21,200 — — — —%
8399 Misc. Professional Services — 4,000 5,400 1,400 35.0 %
8429 Misc. Travel Expenditures — 500 — (500) (100.0)%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 26,322 5,600 4,500 (1,100) (19.6)%
8000 Total Services and Charges 51,362 14,280 14,250 (30) (0.2)%

9000 Other Financing Uses — — — — —%

Total Application Services $ 2,174,577 $ 2,264,760 $ 2,466,330 $ 201,570 8.9 %

Total Staffing 11 11 11 — —%

71
 100 - General Fund
Housing and Neighborhood Development
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 301,399 $ 351,080 $ 486,330 $ 135,250 38.5 %
6103 Part-Time Salaries 2,105 — — — —%
6207 Overtime 51 — — — —%
6402 Pension Contribution 25,739 31,060 43,230 12,170 39.2 %
6XXX Other Personnel Costs 104,323 97,130 154,120 56,990 58.7 %
6000 Total Personnel Services 433,617 479,270 683,680 204,410 42.7 %

7100 Office Supplies 1,801 4,000 4,000 — —%

7200 Operating Supplies 1,180 2,500 2,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 225 10,320 3,000 (7,320) (70.9)%
744X Computer Equipment 23 750 750 — —%
7461 Office Furniture 3,891 3,500 3,500 — —%
749X Equipment — 500 500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 7,120 21,570 14,250 (7,320) (33.9)%

8130 Dues and Subscriptions 3,798 5,500 5,500 — —%

8225 Fleet Lease-Purchases 6,430 6,430 15,720 9,290 144.5 %
8241 Equipment Leases 2,510 2,860 3,020 160 5.6 %
8251 City-County Building Rent 113,770 165,430 182,950 17,520 10.6 %
8399 Misc. Professional Services 225,295 18,500 19,100 600 3.2 %
8429 Misc. Travel Expenditures — 500 500 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 36,113 67,370 73,700 6,330 9.4 %
8000 Total Services and Charges 387,916 266,590 300,490 33,900 12.7 %

9000 Other Financing Uses 2,613 — — — —%

Total Housing and Neighborhood $ 831,266 $ 767,430 $ 998,420 $ 230,990

Development - Administration 30.1 %

Total Staffing 5 5 6 1 20.0 %

72
 100 - General Fund
Housing and Neighborhood Development
23711 - Homelessness Prevention

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 115,510 $ 55,610 $ 72,590 $ 16,980 30.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 10,272 10,830 12,380 1,550 14.3 %
6XXX Other Personnel Costs 29,964 22,640 43,810 21,170 93.5 %
6000 Total Personnel Services 155,745 89,080 128,780 39,700 44.6 %

7100 Office Supplies 157 700 700 — —%

7200 Operating Supplies — 100 100 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 157 800 800 — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 1,380 620 620 — —%
8251 City-County Building Rent 7,020 — — — —%
8399 Misc. Professional Services 804,248 1,147,800 1,222,510 74,710 6.5 %
8429 Misc. Travel Expenditures 55 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 8,151 117,950 135,650 17,700 15.0 %
8000 Total Services and Charges 820,854 1,266,370 1,358,780 92,410 7.3 %

9000 Other Financing Uses — — — — —%

Total Homeless Prevention $ 976,756 $ 1,356,250 $ 1,488,360 $ 132,110 9.7 %

Total Staffing 2 2 2 — —%

73
 100 - General Fund
Housing and Neighborhood Development
23714 - ADA

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 73,116 $ 85,420 $ 87,560 $ 2,140 2.5 %
6103 Part-Time Salaries 18,146 53,770 53,260 (510) (0.9)%
6207 Overtime 323 — — — —%
6402 Pension Contribution 9,187 12,880 13,030 150 1.2 %
6XXX Other Personnel Costs 34,609 27,910 28,280 370 1.3 %
6000 Total Personnel Services 135,382 179,980 182,130 2,150 1.2 %

7100 Office Supplies 81 400 400 — —%

7200 Operating Supplies 458 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — 50 — (50) (100.0)%
744X Computer Equipment — 750 750 — —%
7461 Office Furniture — — — — —%
749X Equipment 8,608 3,000 3,000 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 9,148 5,200 5,150 (50) (1.0)%

8130 Dues and Subscriptions 200 350 350 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 550 1,000 1,110 110 11.0 %
8251 City-County Building Rent 31,410 — — — —%
8399 Misc. Professional Services 11,876 18,000 19,000 1,000 5.6 %
8429 Misc. Travel Expenditures — 200 200 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 758 1,000 1,000 — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 12,623 11,800 16,800 5,000 42.4 %
8000 Total Services and Charges 57,417 32,350 38,460 6,110 18.9 %

9000 Other Financing Uses 367 — — — —%

Total ADA $ 202,313 $ 217,530 $ 225,740 $ 8,210 3.8 %

Total Staffing 2 2 2 — —%

74
 100 - General Fund
Public Services
43110 - Public Service - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 429,334 $ 515,150 $ 518,530 $ 3,380 0.7 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 778 3,000 3,000 — —%
6402 Pension Contribution 35,703 41,960 42,150 190 0.5 %
6XXX Other Personnel Costs 135,489 128,170 122,270 (5,900) (4.6)%
6000 Total Personnel Services 601,304 688,280 685,950 (2,330) (0.3)%

7100 Office Supplies 360 500 500 — —%

7200 Operating Supplies 1,555 1,500 1,800 300 20.0 %
7211 Uniforms 67,669 69,000 70,000 1,000 1.4 %
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 817 1,100 760 (340) (30.9)%
744X Computer Equipment 128 — 500 500 —%
7461 Office Furniture 357 500 500 — —%
749X Equipment — 500 500 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 70,887 73,100 74,560 1,460 2.0 %

8130 Dues and Subscriptions 4,365 4,000 4,000 — —%

8225 Fleet Lease-Purchases 5,000 4,380 6,000 1,620 37.0 %
8241 Equipment Leases 22,730 22,990 23,830 840 3.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 95,069 300,000 300,000 — —%
8429 Misc. Travel Expenditures 60 200 200 — —%
8700 Repair and Maintenance Services — 100 100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 306,974 1,749,770 2,011,600 261,830 15.0 %
8000 Total Services and Charges 434,198 2,081,440 2,345,730 264,290 12.7 %

9000 Other Financing Uses 768 — — — —%

Total Public Service - Administration $ 1,107,156 $ 2,842,820 $ 3,106,240 $ 263,420 9.3 %

Total Staffing 7 9 7 (2) (22.2)%

75
 100 - General Fund
Public Services
43111 - Operations Center

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 448,325 $ 517,790 $ 567,130 $ 49,340 9.5 %
6103 Part-Time Salaries 15,283 — — — —%
6207 Overtime 77,756 78,000 78,000 — —%
6402 Pension Contribution 42,788 44,890 49,590 4,700 10.5 %
6XXX Other Personnel Costs 263,624 184,250 176,010 (8,240) (4.5)%
6000 Total Personnel Services 847,777 824,930 870,730 45,800 5.6 %

7100 Office Supplies 44,850 12,000 45,000 33,000 275.0 %

7200 Operating Supplies 188,536 200,000 200,000 — —%
7211 Uniforms 41,401 50,000 55,000 5,000 10.0 %
7300 Repair and Maintenance Supplies 43,818 15,400 35,000 19,600 127.3 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 525 770 110 (660) (85.7)%
744X Computer Equipment — 1,100 1,100 — —%
7461 Office Furniture — — — — —%
749X Equipment 700 4,000 4,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 319,830 283,270 340,210 56,940 20.1 %

8130 Dues and Subscriptions 35 — — — —%

8225 Fleet Lease-Purchases 52,240 40,340 46,400 6,060 15.0 %
8241 Equipment Leases 4,200 4,650 4,880 230 4.9 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 41,504 67,000 70,000 3,000 4.5 %
8429 Misc. Travel Expenditures 20 100 100 — —%
8700 Repair and Maintenance Services — 100,000 100,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 132,352 114,730 123,860 9,130 8.0 %
8000 Total Services and Charges 230,351 326,820 345,240 18,420 5.6 %

9000 Other Financing Uses — — — — —%

Total Operations Center $ 1,397,957 $ 1,435,020 $ 1,556,180 $ 121,160 8.4 %

Total Staffing 12 12 13 1 8.3 %

76
 100 - General Fund
Public Services
43122 - Facilities Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,079,018 $ 1,290,140 $ 1,376,090 $ 85,950 6.7 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 117,768 56,000 56,000 — —%
6402 Pension Contribution 91,131 103,960 106,000 2,040 2.0 %
6XXX Other Personnel Costs 489,614 391,720 418,760 27,040 6.9 %
6000 Total Personnel Services 1,777,531 1,841,820 1,956,850 115,030 6.2 %

7100 Office Supplies 314 500 400 (100) (20.0)%

7200 Operating Supplies 105,968 55,000 70,000 15,000 27.3 %
7211 Uniforms — — 200 200 —%
7300 Repair and Maintenance Supplies 406,594 395,510 400,000 4,490 1.1 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — 110 110 —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 15,067 18,000 18,000 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 527,944 469,010 488,710 19,700 4.2 %

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 144,070 129,130 188,300 59,170 45.8 %
8241 Equipment Leases 3,360 2,380 3,490 1,110 46.6 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 17,336 45,000 50,000 5,000 11.1 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 242,074 180,000 190,000 10,000 5.6 %
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 392,071 289,990 312,370 22,380 7.7 %
8000 Total Services and Charges 798,911 646,500 744,160 97,660 15.1 %

9000 Other Financing Uses — — — — —%

Total Facilities Maintenance $ 3,104,385 $ 2,957,330 $ 3,189,720 $ 232,390 7.9 %

Total Staffing 25 27 27 — —%

77
 100 - General Fund
Public Services
43124 - Construction

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,607,480 $ 2,101,630 $ 2,085,880 $ (15,750) (0.7)%
6103 Part-Time Salaries 823 — — — —%
6207 Overtime 105,325 122,650 122,650 — —%
6402 Pension Contribution 142,358 171,650 174,920 3,270 1.9 %
6XXX Other Personnel Costs 901,803 747,780 734,250 (13,530) (1.8)%
6000 Total Personnel Services 2,757,789 3,143,710 3,117,700 (26,010) (0.8)%

7100 Office Supplies — 100 100 — —%

7200 Operating Supplies 124,442 105,000 110,000 5,000 4.8 %
7211 Uniforms — — 300 300 —%
7300 Repair and Maintenance Supplies 377,241 360,000 390,000 30,000 8.3 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 251 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 304 4,000 4,000 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 502,239 469,100 504,400 35,300 7.5 %

8130 Dues and Subscriptions 28 100 500 400 400.0 %

8225 Fleet Lease-Purchases 783,420 779,610 976,400 196,790 25.2 %
8241 Equipment Leases 3,850 4,120 3,800 (320) (7.8)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 54,935 38,000 38,000 — —%
8429 Misc. Travel Expenditures 155 250 250 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 938,314 898,540 920,950 22,410 2.5 %
8000 Total Services and Charges 1,780,702 1,720,620 1,939,900 219,280 12.7 %

9000 Other Financing Uses — — — — —%

Total Construction $ 5,040,730 $ 5,333,430 $ 5,562,000 $ 228,570 4.3 %

Total Staffing 48 49 49 — —%

78
 100 - General Fund
Public Services
43140 - Maintenance Warehouse

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 95,564 $ 102,170 $ 106,610 $ 4,440 4.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 2,683 12,740 12,740 — —%
6402 Pension Contribution 7,344 8,230 8,590 360 4.4 %
6XXX Other Personnel Costs 48,983 49,120 50,250 1,130 2.3 %
6000 Total Personnel Services 154,575 172,260 178,190 5,930 3.4 %

7100 Office Supplies — 100 100 — —%

7200 Operating Supplies 605 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 100 100 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 116 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 721 1,200 1,200 — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,660 2,510 2,690 180 7.2 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 300 300 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 7,605 1,370 1,600 230 16.8 %
8000 Total Services and Charges 10,265 4,180 4,590 410 9.8 %

9000 Other Financing Uses — — — — —%

Total Maintenance Warehouse $ 165,560 $ 177,640 $ 183,980 $ 6,340 3.6 %

Total Staffing 2 2 2 — —%

79
 100 - General Fund
Public Services
43171 - Public Service - General Service Area 1

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,102,016 $ 1,392,460 $ 1,441,780 $ 49,320 3.5 %
6103 Part-Time Salaries 73 — — — —%
6207 Overtime 257,785 250,000 250,000 — —%
6402 Pension Contribution 100,261 113,560 121,590 8,030 7.1 %
6XXX Other Personnel Costs 689,341 504,250 474,190 (30,060) (6.0)%
6000 Total Personnel Services 2,149,477 2,260,270 2,287,560 27,290 1.2 %

7100 Office Supplies 130 100 100 — —%

7200 Operating Supplies 145,834 100,000 150,000 50,000 50.0 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 40,894 60,000 40,000 (20,000) (33.3)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 1,800 2,500 5,000 2,500 100.0 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 188,658 162,600 195,100 32,500 20.0 %

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 265,700 267,380 425,620 158,240 59.2 %
8241 Equipment Leases 2,080 700 680 (20) (2.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 35,945 35,000 35,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 100 100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 665,245 492,840 512,950 20,110 4.1 %
8000 Total Services and Charges 968,970 796,020 974,350 178,330 22.4 %

9000 Other Financing Uses 479 — — — —%

Total Public Service - General Service Area 1 $ 3,307,583 $ 3,218,890 $ 3,457,010 $ 238,120 7.4 %

Total Staffing 34 34 34 — —%

80
 100 - General Fund
Public Services
43172 - Public Service - General Service Area 2

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 694,295 $ 928,250 $ 977,380 $ 49,130 5.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 58,088 45,290 45,290 — —%
6402 Pension Contribution 60,201 70,870 78,830 7,960 11.2 %
6XXX Other Personnel Costs 385,945 322,970 378,810 55,840 17.3 %
6000 Total Personnel Services 1,198,529 1,367,380 1,480,310 112,930 8.3 %

7100 Office Supplies — 100 100 — —%

7200 Operating Supplies 51,324 47,000 48,000 1,000 2.1 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 149 500 500 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 128 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 1,964 2,000 2,500 500 25.0 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 53,565 49,600 51,100 1,500 3.0 %

8130 Dues and Subscriptions 252 300 300 — —%

8225 Fleet Lease-Purchases 541,740 536,340 502,250 (34,090) (6.4)%
8241 Equipment Leases 400 400 190 (210) (52.5)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 5,000 5,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 682,800 529,140 597,610 68,470 12.9 %
8000 Total Services and Charges 1,225,192 1,071,180 1,105,350 34,170 3.2 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 2 $ 2,477,286 $ 2,488,160 $ 2,636,760 $ 148,600 6.0 %

Total Staffing 23 23 23 — —%

81
 100 - General Fund
Public Services
43173 - Public Service - General Service Area 3

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 700,224 $ 985,470 $ 1,022,060 $ 36,590 3.7 %
6103 Part-Time Salaries 488 — — — —%
6207 Overtime 32,821 40,000 40,000 — —%
6402 Pension Contribution 65,903 84,610 82,090 (2,520) (3.0)%
6XXX Other Personnel Costs 385,083 358,080 367,160 9,080 2.5 %
6000 Total Personnel Services 1,184,519 1,468,160 1,511,310 43,150 2.9 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 34,454 33,000 35,000 2,000 6.1 %
7211 Uniforms — — 200 200 —%
7300 Repair and Maintenance Supplies — 1,000 1,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 870 1,440 1,600 160 11.1 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 35,324 35,440 37,800 2,360 6.7 %

8130 Dues and Subscriptions 280 100 300 200 200.0 %

8225 Fleet Lease-Purchases 476,900 511,970 528,760 16,790 3.3 %
8241 Equipment Leases 320 320 110 (210) (65.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures 145 200 200 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 558,698 529,110 533,120 4,010 0.8 %
8000 Total Services and Charges 1,036,343 1,041,700 1,062,490 20,790 2.0 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 3 $ 2,256,186 $ 2,545,300 $ 2,611,600 $ 66,300 2.6 %

Total Staffing 24 24 24 — —%

82
 100 - General Fund
Public Services
43174 - Public Service - General Service Area 4

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 704,418 $ 886,090 $ 934,840 $ 48,750 5.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 17,037 40,190 40,190 — —%
6402 Pension Contribution 66,396 71,520 68,360 (3,160) (4.4)%
6XXX Other Personnel Costs 421,550 303,250 328,410 25,160 8.3 %
6000 Total Personnel Services 1,209,401 1,301,050 1,371,800 70,750 5.4 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 44,553 32,000 40,000 8,000 25.0 %
7211 Uniforms — — 100 100 —%
7300 Repair and Maintenance Supplies — 1,000 800 (200) (20.0)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 646 2,000 2,200 200 10.0 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 45,199 35,000 43,100 8,100 23.1 %

8130 Dues and Subscriptions 140 100 150 50 50.0 %

8225 Fleet Lease-Purchases 491,640 487,830 520,780 32,950 6.8 %
8241 Equipment Leases 320 320 110 (210) (65.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 2,350 2,000 (350) (14.9)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 578,801 500,890 490,110 (10,780) (2.2)%
8000 Total Services and Charges 1,070,901 991,490 1,013,150 21,660 2.2 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 4 $ 2,325,501 $ 2,327,540 $ 2,428,050 $ 100,510 4.3 %

Total Staffing 23 23 23 — —%

83
 100 - General Fund
Public Services
43175 - Public Service - General Service Area 5

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 644,103 $ 927,890 $ 963,150 $ 35,260 3.8 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 37,390 25,000 25,000 — —%
6402 Pension Contribution 57,143 79,900 83,460 3,560 4.5 %
6XXX Other Personnel Costs 380,419 395,090 357,800 (37,290) (9.4)%
6000 Total Personnel Services 1,119,054 1,427,880 1,429,410 1,530 0.1 %

7100 Office Supplies — 200 200 — —%

7200 Operating Supplies 36,905 40,000 41,000 1,000 2.5 %
7211 Uniforms — — 500 500 —%
7300 Repair and Maintenance Supplies 234 1,000 1,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 2,450 2,000 1,800 (200) (10.0)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 39,589 43,200 44,500 1,300 3.0 %

8130 Dues and Subscriptions 84 100 100 — —%

8225 Fleet Lease-Purchases 493,010 488,460 486,110 (2,350) (0.5)%
8241 Equipment Leases 320 320 110 (210) (65.6)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,500 1,500 — —%
8429 Misc. Travel Expenditures 10 50 50 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 521,415 445,540 452,710 7,170 1.6 %
8000 Total Services and Charges 1,014,839 935,970 940,580 4,610 0.5 %

9000 Other Financing Uses — — — — —%

Total Public Service - General Service Area 5 $ 2,173,482 $ 2,407,050 $ 2,414,490 $ 7,440 0.3 %

Total Staffing 23 23 23 — —%

84
 100 - General Fund
Public Services
43180 - Codes Enforcement

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 8,788 $ 535,630 $ 516,990 $ (18,640) (3.5)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 94 1,500 1,500 — —%
6402 Pension Contribution 654 30,740 36,900 6,160 20.0 %
6XXX Other Personnel Costs 1,977 163,350 166,430 3,080 1.9 %
6000 Total Personnel Services 11,513 731,220 721,820 (9,400) (1.3)%

7100 Office Supplies — 3,900 3,900 — —%

7200 Operating Supplies — 2,000 2,000 — —%
7211 Uniforms — 3,500 3,500 — —%
7300 Repair and Maintenance Supplies — 100 100 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — 280 410 130 46.4 %
744X Computer Equipment — 500 200 (300) (60.0)%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 10,280 10,110 (170) (1.7)%

8130 Dues and Subscriptions — 500 2,000 1,500 300.0 %

8225 Fleet Lease-Purchases — 14,770 35,680 20,910 141.6 %
8241 Equipment Leases — 3,450 3,550 100 2.9 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 80,000 70,000 (10,000) (12.5)%
8429 Misc. Travel Expenditures — 100 100 — —%
8700 Repair and Maintenance Services — 1,000 1,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges — 98,500 92,250 (6,250) (6.3)%
8000 Total Services and Charges — 198,320 204,580 6,260 3.2 %

9000 Other Financing Uses — — — — —%

Total Codes Enforcement $ 11,513 $ 939,820 $ 936,510 $ (3,310) (0.4)%

Total Staffing — 11 9 (2) (18.2)%

85
 100 - General Fund
Public Services
43190 - Horticulture

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,182,629 $ 1,658,680 $ 1,729,660 $ 70,980 4.3 %
6103 Part-Time Salaries 814 — — — —%
6207 Overtime 40,427 58,000 58,000 — —%
6402 Pension Contribution 114,022 135,390 148,790 13,400 9.9 %
6XXX Other Personnel Costs 650,268 558,150 569,880 11,730 2.1 %
6000 Total Personnel Services 1,988,160 2,410,220 2,506,330 96,110 4.0 %

7100 Office Supplies — 200 200 — —%

7200 Operating Supplies 126,348 90,000 115,000 25,000 27.8 %
7211 Uniforms — — 400 400 —%
7300 Repair and Maintenance Supplies 127,586 115,000 120,000 5,000 4.3 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — 220 220 —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 7,980 10,000 10,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 261,914 215,200 245,820 30,620 14.2 %

8130 Dues and Subscriptions 530 200 300 100 50.0 %

8225 Fleet Lease-Purchases 214,230 217,390 254,830 37,440 17.2 %
8241 Equipment Leases 1,100 1,870 2,570 700 37.4 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,084,724 1,205,000 1,250,000 45,000 3.7 %
8429 Misc. Travel Expenditures 145 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 667,659 490,070 499,690 9,620 2.0 %
8000 Total Services and Charges 1,968,388 1,914,630 2,007,490 92,860 4.9 %

9000 Other Financing Uses 31,833 — — — —%

Total Horticulture $ 4,250,295 $ 4,540,050 $ 4,759,640 $ 219,590 4.8 %

Total Staffing 41 41 43 2 4.9 %

86
 100 - General Fund
Public Services
43191 - Urban Forestry

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 278,627 $ 379,520 $ 377,110 $ (2,410) (0.6)%
6103 Part-Time Salaries 3,362 — — — —%
6207 Overtime 5,087 5,000 5,000 — —%
6402 Pension Contribution 24,737 31,560 31,250 (310) (1.0)%
6XXX Other Personnel Costs 161,936 131,700 113,770 (17,930) (13.6)%
6000 Total Personnel Services 473,749 547,780 527,130 (20,650) (3.8)%

7100 Office Supplies 170 — — — —%

7200 Operating Supplies 18,693 16,000 16,000 — —%
7211 Uniforms — — 200 200 —%
7300 Repair and Maintenance Supplies 40,323 50,000 55,000 5,000 10.0 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 2,148 2,310 2,310 — —%
744X Computer Equipment 152 100 — (100) (100.0)%
7461 Office Furniture — — — — —%
749X Equipment 2,283 2,200 600 (1,600) (72.7)%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 63,768 70,610 74,110 3,500 5.0 %

8130 Dues and Subscriptions 200 500 500 — —%

8225 Fleet Lease-Purchases 73,620 95,500 110,250 14,750 15.4 %
8241 Equipment Leases 720 720 300 (420) (58.3)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 65,222 60,000 61,000 1,000 1.7 %
8429 Misc. Travel Expenditures 35 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 163,847 109,100 106,410 (2,690) (2.5)%
8000 Total Services and Charges 303,644 265,920 278,560 12,640 4.8 %

9000 Other Financing Uses — — — — —%

Total Urban Forestry $ 841,161 $ 884,310 $ 879,800 $ (4,510) (0.5)%

Total Staffing 8 8 8 — —%

87
 100 - General Fund
Engineering
43310 - Engineering - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 627,344 $ 610,430 $ 503,140 $ (107,290) (17.6)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 965 5,000 5,000 — —%
6402 Pension Contribution 40,610 36,440 40,810 4,370 12.0 %
6XXX Other Personnel Costs 166,376 151,820 132,440 (19,380) (12.8)%
6000 Total Personnel Services 835,295 803,690 681,390 (122,300) (15.2)%

7100 Office Supplies 2,344 3,000 4,000 1,000 33.3 %

7200 Operating Supplies 2,439 6,000 6,000 — —%
7211 Uniforms 894 1,300 1,000 (300) (23.1)%
7300 Repair and Maintenance Supplies — 900 900 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 1,385 1,620 770 (850) (52.5)%
744X Computer Equipment 760 500 500 — —%
7461 Office Furniture 6,912 1,000 1,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 14,735 14,320 14,170 (150) (1.0)%

8130 Dues and Subscriptions 18,163 29,420 29,420 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,730 4,030 4,210 180 4.5 %
8251 City-County Building Rent 79,320 42,770 44,370 1,600 3.7 %
8399 Misc. Professional Services 98 1,500 1,500 — —%
8429 Misc. Travel Expenditures 443 1,000 1,000 — —%
8700 Repair and Maintenance Services — 7,300 7,300 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 228,998 416,220 449,450 33,230 8.0 %
8000 Total Services and Charges 329,752 502,240 537,250 35,010 7.0 %

9000 Other Financing Uses 2,698 — — — —%

Total Engineering - Administration $ 1,182,481 $ 1,320,250 $ 1,232,810 $ (87,440) (6.6)%

Total Staffing 7 6 5 (1) (16.7)%

88
 100 - General Fund
Engineering
43331 - Transportation Engineering

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 556,829 $ 789,190 $ 829,360 $ 40,170 5.1 %
6103 Part-Time Salaries — 73,770 — (73,770) (100.0)%
6207 Overtime 19,897 7,000 7,000 — —%
6402 Pension Contribution 41,893 57,840 69,780 11,940 20.6 %
6XXX Other Personnel Costs 253,759 194,510 193,840 (670) (0.3)%
6000 Total Personnel Services 872,378 1,122,310 1,099,980 (22,330) (2.0)%

7100 Office Supplies 2,720 3,300 3,300 — —%

7200 Operating Supplies 4,160 5,500 5,500 — —%
7211 Uniforms 977 2,310 2,310 — —%
7300 Repair and Maintenance Supplies 9 — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 3,165 7,410 13,610 6,200 83.7 %
744X Computer Equipment 7,822 5,000 8,500 3,500 70.0 %
7461 Office Furniture — — — — —%
749X Equipment 12,214 500 500 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 31,068 24,020 33,720 9,700 40.4 %

8130 Dues and Subscriptions 3,493 7,000 7,500 500 7.1 %

8225 Fleet Lease-Purchases 14,170 12,870 23,490 10,620 82.5 %
8241 Equipment Leases 9,600 8,070 7,890 (180) (2.2)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 5,567 10,000 160,000 150,000 1500.0 %
8429 Misc. Travel Expenditures 406 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 187,077 159,750 159,110 (640) (0.4)%
8000 Total Services and Charges 220,313 197,690 357,990 160,300 81.1 %

9000 Other Financing Uses — — — — —%

Total Transportation Engineering $ 1,123,759 $ 1,344,020 $ 1,491,690 $ 147,670 11.0 %

Total Staffing 11 8 10 2 25.0 %

89
 100 - General Fund
Engineering
43333 - Transportation Signal Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 390,974 $ 453,210 $ 560,990 $ 107,780 23.8 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 77,369 89,000 89,000 — —%
6402 Pension Contribution 36,247 38,110 48,110 10,000 26.2 %
6XXX Other Personnel Costs 244,679 163,910 203,250 39,340 24.0 %
6000 Total Personnel Services 749,268 744,230 901,350 157,120 21.1 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 39,338 25,000 25,000 — —%
7211 Uniforms 3,032 5,650 5,650 — —%
7300 Repair and Maintenance Supplies 479,186 410,180 418,280 8,100 2.0 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — 1,260 — (1,260) (100.0)%
744X Computer Equipment — 500 500 — —%
7461 Office Furniture — — — — —%
749X Equipment 23,171 9,100 3,000 (6,100) (67.0)%
7XXX Other Supplies (1) 2,000 — (2,000) (100.0)%
7000 Total Supplies 544,726 453,690 452,430 (1,260) (0.3)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 71,310 82,230 94,800 12,570 15.3 %
8241 Equipment Leases 3,680 7,590 8,120 530 7.0 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 31,152 1,000 1,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 240,080 250,000 250,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 88,978 124,670 131,690 7,020 5.6 %
8000 Total Services and Charges 435,200 465,490 485,610 20,120 4.3 %

9000 Other Financing Uses — — — — —%

Total Transportation Signal Maintenance $ 1,729,195 $ 1,663,410 $ 1,839,390 $ 175,980 10.6 %

Total Staffing 9 11 11 — —%

90
 100 - General Fund
Engineering
43334 - Transporation Signs & Marking

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 417,171 $ 518,400 $ 526,140 $ 7,740 1.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 126,980 144,000 144,000 — —%
6402 Pension Contribution 40,728 44,770 45,490 720 1.6 %
6XXX Other Personnel Costs 267,886 178,270 180,650 2,380 1.3 %
6000 Total Personnel Services 852,764 885,440 896,280 10,840 1.2 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 82,064 80,000 80,000 — —%
7211 Uniforms 3,082 4,500 4,500 — —%
7300 Repair and Maintenance Supplies 427,165 442,020 442,000 (20) —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 55 6,990 3,000 (3,990) (57.1)%
744X Computer Equipment 889 1,000 1,000 — —%
7461 Office Furniture 826 — — — —%
749X Equipment 1,749 4,500 4,500 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 515,831 539,010 535,000 (4,010) (0.7)%

8130 Dues and Subscriptions 800 — — — —%

8225 Fleet Lease-Purchases 74,680 69,790 67,440 (2,350) (3.4)%
8241 Equipment Leases 20,990 21,900 19,980 (1,920) (8.8)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 16,868 15,000 25,000 10,000 66.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 305 2,000 2,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 108,666 90,760 83,810 (6,950) (7.7)%
8000 Total Services and Charges 222,309 199,450 198,230 (1,220) (0.6)%

9000 Other Financing Uses — — — — —%

Total Transporation Signs & Marking $ 1,590,904 $ 1,623,900 $ 1,629,510 $ 5,610 0.3 %

Total Staffing 10 10 10 — —%

91
 100 - General Fund
Engineering
43340 - Civil Engineering

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,352,341 $ 1,766,680 $ 1,841,470 $ 74,790 4.2 %
6103 Part-Time Salaries 1,067 — — — —%
6207 Overtime 15,127 20,000 20,000 — —%
6402 Pension Contribution 119,222 149,270 156,220 6,950 4.7 %
6XXX Other Personnel Costs 580,418 518,240 565,970 47,730 9.2 %
6000 Total Personnel Services 2,068,175 2,454,190 2,583,660 129,470 5.3 %

7100 Office Supplies 3,925 5,000 5,000 — —%

7200 Operating Supplies 5,567 7,000 7,000 — —%
7211 Uniforms 4,395 7,500 6,000 (1,500) (20.0)%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 46,312 45,180 35,000 (10,180) (22.5)%
744X Computer Equipment 2,329 1,500 1,500 — —%
7461 Office Furniture 1,378 — — — —%
749X Equipment 125 960 400 (560) (58.3)%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 64,030 67,140 54,900 (12,240) (18.2)%

8130 Dues and Subscriptions 3,253 10,000 7,000 (3,000) (30.0)%

8225 Fleet Lease-Purchases 41,140 36,660 73,390 36,730 100.2 %
8241 Equipment Leases 45,330 40,220 39,470 (750) (1.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 17,932 106,800 157,200 50,400 47.2 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 331 1,260 1,200 (60) (4.8)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 206,746 138,040 148,580 10,540 7.6 %
8000 Total Services and Charges 314,732 332,980 426,840 93,860 28.2 %

9000 Other Financing Uses 1,277 — — — —%

Total Civil Engineering $ 2,448,214 $ 2,854,310 $ 3,065,400 $ 211,090 7.4 %

Total Staffing 24 26 26 — —%

92
 100 - General Fund
Recreation
44310 - Parks and Recreation - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 599,702 $ 659,010 $ 675,480 $ 16,470 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 1,433 1,000 1,000 — —%
6402 Pension Contribution 54,235 56,090 57,540 1,450 2.6 %
6XXX Other Personnel Costs 244,508 229,620 227,890 (1,730) (0.8)%
6000 Total Personnel Services 899,879 945,720 961,910 16,190 1.7 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 21,115 14,000 21,000 7,000 50.0 %
7211 Uniforms 6,723 8,500 7,000 (1,500) (17.6)%
7300 Repair and Maintenance Supplies 50,611 57,000 50,000 (7,000) (12.3)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 2,344 17,040 19,530 2,490 14.6 %
744X Computer Equipment — 1,500 500 (1,000) (66.7)%
7461 Office Furniture — — — — —%
749X Equipment 33,729 30,500 29,500 (1,000) (3.3)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 114,522 128,540 127,530 (1,010) (0.8)%

8130 Dues and Subscriptions 26,929 29,000 29,000 — —%

8225 Fleet Lease-Purchases 11,360 11,860 17,140 5,280 44.5 %
8241 Equipment Leases 28,650 30,010 36,150 6,140 20.5 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 711,639 1,194,550 1,225,910 31,360 2.6 %
8429 Misc. Travel Expenditures 39 1,000 500 (500) (50.0)%
8700 Repair and Maintenance Services 319,644 380,000 415,800 35,800 9.4 %
8950 Grants 8,483 — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 1,594,027 1,670,880 1,916,350 245,470 14.7 %
8000 Total Services and Charges 2,700,771 3,317,300 3,640,850 323,550 9.8 %

9000 Other Financing Uses 37,267 — — — —%

Total Parks and Recreation - Administration $ 3,752,439 $ 4,391,560 $ 4,730,290 $ 338,730 7.7 %

Total Staffing 10 10 10 — —%

93
 100 - General Fund
Recreation
44311 - Athletic Officials/Coordinators

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries 1,354,365 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs 103,932 1,060,000 1,060,000 — —%
6000 Total Personnel Services 1,458,298 1,060,000 1,060,000 — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — 5,250 — (5,250) (100.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 5,250 — (5,250) (100.0)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 31,755 47,500 47,500 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 3,234 250 250 — —%
8000 Total Services and Charges 34,989 47,750 47,750 — —%

9000 Other Financing Uses — — — — —%

Total Athletic Officials/Coordinators $ 1,493,287 $ 1,113,000 $ 1,107,750 $ (5,250) (0.5)%

Total Staffing — — — — —%

Note: Other Personnel Costs are for sports program in parks and recreational facilities, including Summer Youth Soccer, etc.

94
 100 - General Fund
Recreation
44320 - Athletics

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 166,306 $ 191,460 $ 206,440 $ 14,980 7.8 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 13,056 15,000 15,000 — —%
6402 Pension Contribution 13,626 15,850 18,010 2,160 13.6 %
6XXX Other Personnel Costs 97,518 60,650 69,920 9,270 15.3 %
6000 Total Personnel Services 290,506 282,960 309,370 26,410 9.3 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 13,987 14,000 14,000 — —%
7211 Uniforms 4,343 3,500 4,500 1,000 28.6 %
7300 Repair and Maintenance Supplies 38,639 35,000 40,000 5,000 14.3 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 15,240 26,000 20,000 (6,000) (23.1)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 72,209 78,500 78,500 — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 80,670 75,460 71,810 (3,650) (4.8)%
8241 Equipment Leases 430 820 630 (190) (23.2)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 149,922 135,000 137,000 2,000 1.5 %
8429 Misc. Travel Expenditures 38 100 100 — —%
8700 Repair and Maintenance Services 15,601 11,800 15,600 3,800 32.2 %
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 78,374 83,170 84,170 1,000 1.2 %
8000 Total Services and Charges 325,035 306,350 309,310 2,960 1.0 %

9000 Other Financing Uses 8,900 — — — —%

Total Athletics $ 696,650 $ 667,810 $ 697,180 $ 29,370 4.4 %

Total Staffing 4 4 4 — —%

95
 100 - General Fund
Recreation
44330 - Music, Art and Fine Crafts

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 79,992 $ 87,940 $ 90,140 $ 2,200 2.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 248 1,500 1,500 — —%
6402 Pension Contribution 7,814 7,730 7,960 230 3.0 %
6XXX Other Personnel Costs 31,034 25,740 21,920 (3,820) (14.8)%
6* Total Personnel Services 119,089 122,910 121,520 (1,390) (1.1)%

7100 Office Supplies — — — — —%

7200 Operating Supplies 18,520 19,050 21,050 2,000 10.5 %
7211 Uniforms — 1,000 — (1,000) (100.0)%
7300 Repair and Maintenance Supplies — 1,500 — (1,500) (100.0)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 4,998 2,000 2,500 500 25.0 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 23,518 23,550 23,550 — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 310 310 260 (50) (16.1)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 122,611 127,140 127,140 — —%
8429 Misc. Travel Expenditures 65 200 200 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 45,562 41,300 41,300 — —%
8000 Total Services and Charges 168,548 168,950 168,900 (50) —%

9000 Other Financing Uses — — — — —%

Total Music, Art and Fine Crafts $ 311,155 $ 315,410 $ 313,970 $ (1,440) (0.5)%

Total Staffing 2 2 2 — —%

96
 100 - General Fund
Recreation
44350 - Recreation Centers

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 750,593 $ 933,650 $ 1,187,010 $ 253,360 27.1 %
6103 Part-Time Salaries 391,878 534,920 438,160 (96,760) (18.1)%
6207 Overtime 12,557 30,000 30,000 — —%
6402 Pension Contribution 104,904 121,120 113,400 (7,720) (6.4)%
6XXX Other Personnel Costs 590,106 467,270 552,520 85,250 18.2 %
6000 Total Personnel Services 1,850,037 2,086,960 2,321,090 234,130 11.2 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 54,983 44,500 46,000 1,500 3.4 %
7211 Uniforms 1,893 2,000 2,000 — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — 1,000 500 (500) (50.0)%
7461 Office Furniture — — — — —%
749X Equipment 11,051 50,000 14,000 (36,000) (72.0)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 67,927 97,500 62,500 (35,000) (35.9)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases 45,770 28,960 41,200 12,240 42.3 %
8241 Equipment Leases 44,700 41,620 32,240 (9,380) (22.5)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 8,807 20,000 10,000 (10,000) (50.0)%
8429 Misc. Travel Expenditures 4,648 3,000 3,000 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 199,548 83,910 85,080 1,170 1.4 %
8000 Total Services and Charges 303,473 177,490 171,520 (5,970) (3.4)%

9000 Other Financing Uses — — — — —%

Total Recreation Centers $ 2,221,437 $ 2,361,950 $ 2,555,110 $ 193,160 8.2 %

Total Staffing 37 37 37 — —%

97
 100 - General Fund
Recreation
44370 - J. T. O'Conner Center

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 138,000 138,000 138,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 138,000 138,000 138,000 — —%

9000 Other Financing Uses — — — — —%

Total J. T. O'Conner Center $ 138,000 $ 138,000 $ 138,000 $ — —%

Total Staffing — — — — —%

98
 100 - General Fund
Mass Transit
46110 - KAT - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 1,342,125 4,144,330 7,227,640 3,083,310 74.4 %
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 1,342,125 4,144,330 7,227,640 3,083,310 74.4 %

9000 Other Financing Uses — — — — —%

Total KAT - Administration $ 1,342,125 $ 4,144,330 $ 7,227,640 $ 3,083,310 74.4 %

Total Staffing — — — — —%

99
 100 - General Fund
Law Department
51310 - Law Department

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,152,654 $ 1,280,690 $ 1,312,720 $ 32,030 2.5 %
6103 Part-Time Salaries 7,356 — — — —%
6207 Overtime 49 — — — —%
6402 Pension Contribution 99,810 106,100 108,840 2,740 2.6 %
6XXX Other Personnel Costs 382,669 306,720 319,360 12,640 4.1 %
6000 Total Personnel Services 1,642,539 1,693,510 1,740,920 47,410 2.8 %

7100 Office Supplies 8,656 8,000 9,000 1,000 12.5 %

7200 Operating Supplies 69,386 45,000 50,000 5,000 11.1 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 17,214 22,290 62,180 39,890 179.0 %
744X Computer Equipment — 6,000 1,000 (5,000) (83.3)%
7461 Office Furniture 2,454 4,000 19,000 15,000 375.0 %
749X Equipment — 1,500 1,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 97,710 86,790 142,680 55,890 64.4 %

8130 Dues and Subscriptions 23,188 52,000 55,000 3,000 5.8 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,090 8,280 8,010 (270) (3.3)%
8251 City-County Building Rent 102,120 92,630 95,860 3,230 3.5 %
8399 Misc. Professional Services 1,336 4,000 4,000 — —%
8429 Misc. Travel Expenditures — 1,000 1,000 — —%
8700 Repair and Maintenance Services — 1,000 1,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 968,163 861,730 900,210 38,480 4.5 %
8000 Total Services and Charges 1,096,897 1,020,640 1,065,080 44,440 4.4 %

9000 Other Financing Uses 695 — — — —%

Total Law Department $ 2,837,839 $ 2,800,940 $ 2,948,680 $ 147,740 5.3 %

Total Staffing 13 13 13 — —%

100
 100 - General Fund
Police Department
62310 - Police - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 643,819 $ 1,033,250 $ 777,560 $ (255,690) (24.7)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 16,455 — — — —%
6402 Pension Contribution 58,311 136,600 116,510 (20,090) (14.7)%
6XXX Other Personnel Costs 225,997 596,220 603,130 6,910 1.2 %
6000 Total Personnel Services 944,582 1,766,070 1,497,200 (268,870) (15.2)%

7100 Office Supplies 26 300 500 200 66.7 %

7200 Operating Supplies 3,117 7,500 7,500 — —%
7211 Uniforms 254,246 305,000 305,000 — —%
7300 Repair and Maintenance Supplies — 500 300 (200) (40.0)%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 2,758 9,320 4,500 (4,820) (51.7)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 1,000 — (1,000) (100.0)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 260,147 323,620 317,800 (5,820) (1.8)%

8130 Dues and Subscriptions 3,025 4,500 4,500 — —%

8225 Fleet Lease-Purchases 15,200 12,430 15,990 3,560 28.6 %
8241 Equipment Leases 15,530 21,910 22,240 330 1.5 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,309,920 1,523,250 1,720,000 196,750 12.9 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 2,984 3,500 3,500 — —%
8950 Grants 51,558 65,500 50,000 (15,500) (23.7)%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 1,194,356 4,851,600 5,794,160 942,560 19.4 %
8000 Total Services and Charges 2,592,573 6,482,690 7,610,390 1,127,700 17.4 %

9000 Other Financing Uses 575 — — — —%

Total Police - Administration $ 3,797,876 $ 8,572,380 $ 9,425,390 $ 853,010 10.0 %

Total Staffing 8 10 8 (2) (20.0)%

101
 100 - General Fund
Police Department
62311 - Internal Affairs

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 337,465 $ 435,180 $ 472,960 $ 37,780 8.7 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 28,726 5,000 5,000 — —%
6402 Pension Contribution 50,321 71,470 101,010 29,540 41.3 %
6XXX Other Personnel Costs 193,439 135,570 226,260 90,690 66.9 %
6000 Total Personnel Services 609,951 647,220 805,230 158,010 24.4 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 539 900 900 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 100 100 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 1,082 1,200 1,200 — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 168 300 300 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 1,790 2,500 2,500 — —%

8130 Dues and Subscriptions 112 300 300 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 22,685 8,250 8,250 — —%
8000 Total Services and Charges 22,797 8,550 8,550 — —%

9000 Other Financing Uses — — — — —%

Total Internal Affairs $ 634,538 $ 658,270 $ 816,280 $ 158,010 24.0 %

Total Staffing 5 6 6 — —%

102
 100 - General Fund
Police Department
62312 - Management Services Division

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,227,424 $ 3,594,490 $ 5,215,300 $ 1,620,810 45.1 %
6103 Part-Time Salaries — 59,940 — (59,940) (100.0)%
6207 Overtime 60,122 51,290 51,290 — —%
6402 Pension Contribution 184,608 440,230 530,670 90,440 20.5 %
6XXX Other Personnel Costs 542,286 1,147,050 1,334,090 187,040 16.3 %
6000 Total Personnel Services 2,014,439 5,293,000 7,131,350 1,838,350 34.7 %

7100 Office Supplies 514 115,850 115,850 — —%

7200 Operating Supplies 3,993 70,000 70,000 — —%
7211 Uniforms — 2,200 2,200 — —%
7300 Repair and Maintenance Supplies — 17,600 17,600 — —%
7310 Parts — — — — —%
7320 Fuel — 3,500 3,500 — —%
7330 Oil — — — — —%
741X Computer Maintenance 3,622 32,120 25,000 (7,120) (22.2)%
744X Computer Equipment 1,222 1,300 1,300 — —%
7461 Office Furniture — — — — —%
749X Equipment 96 299,000 334,000 35,000 11.7 %
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 9,448 541,570 569,450 27,880 5.1 %

8130 Dues and Subscriptions 9,896 18,100 18,100 — —%

8225 Fleet Lease-Purchases — 35,040 25,730 (9,310) (26.6)%
8241 Equipment Leases 8,520 47,540 56,320 8,780 18.5 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,013 101,900 101,900 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 50,300 50,300 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 81,716 2,697,870 2,822,170 124,300 4.6 %
8000 Total Services and Charges 101,145 2,950,750 3,074,520 123,770 4.2 %

9000 Other Financing Uses 1 — — — —%

Total Management Services Division $ 2,125,033 $ 8,785,320 $ 10,775,320 $ 1,990,000 22.7 %

Total Staffing 22 62 92 30 48.4 %

103
 100 - General Fund
Police Department
62350 - Operations Bureau

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 15,071,024 $ 20,201,350 $ 21,172,760 $ 971,410 4.8 %
6103 Part-Time Salaries 776 — — — —%
6207 Overtime 3,603,272 1,174,330 1,174,330 — —%
6402 Pension Contribution 2,643,808 3,313,930 3,310,900 (3,030) (0.1)%
6XXX Other Personnel Costs 8,815,034 7,784,530 8,816,050 1,031,520 13.3 %
6000 Total Personnel Services 30,133,914 32,474,140 34,474,040 1,999,900 6.2 %

7100 Office Supplies 71 — — — —%

7200 Operating Supplies 41,258 41,000 41,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 1,200 1,200 — —%
7310 Parts — — — — —%
7320 Fuel — 600 600 — —%
7330 Oil — — — — —%
741X Computer Maintenance 3,600,607 1,557,720 1,557,720 — —%
744X Computer Equipment 284,784 46,500 116,500 70,000 150.5 %
7461 Office Furniture — — — — —%
749X Equipment 342,042 10,000 10,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 4,268,762 1,657,020 1,727,020 70,000 4.2 %

8130 Dues and Subscriptions 3,492 6,420 6,420 — —%

8225 Fleet Lease-Purchases 3,012,010 3,197,090 3,197,090 — —%
8241 Equipment Leases 1,114,340 1,104,230 837,550 (266,680) (24.2)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 80,038 1,145,000 1,773,180 628,180 54.9 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 2,000 2,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 3,719,222 3,910,340 4,070,730 160,390 4.1 %
8000 Total Services and Charges 7,929,102 9,365,080 9,886,970 521,890 5.6 %

9000 Other Financing Uses 1,497,311 — — — —%

Total Operations Bureau $ 43,829,090 $ 43,496,240 $ 46,088,030 $ 2,591,790 6.0 %

Total Staffing 328 333 316 (17) (5.1)%

104
 100 - General Fund
Police Department
62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 2,430,077 $ 7,932,960 $ 7,654,060 $ (278,900) (3.5)%
6103 Part-Time Salaries — 98,750 — (98,750) (100.0)%
6207 Overtime 326,410 96,000 96,000 — —%
6402 Pension Contribution 449,059 1,279,240 1,294,110 14,870 1.2 %
6XXX Other Personnel Costs 1,414,082 2,837,000 3,321,150 484,150 17.1 %
6000 Total Personnel Services 4,619,628 12,243,950 12,365,320 121,370 1.0 %

7100 Office Supplies 128 150 150 — —%

7200 Operating Supplies 3,834 28,450 28,450 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 1,000 1,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 4,394 85,930 104,600 18,670 21.7 %
744X Computer Equipment 297 1,600 8,900 7,300 456.3 %
7461 Office Furniture — — — — —%
749X Equipment — 6,200 6,200 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 8,653 123,330 149,300 25,970 21.1 %

8130 Dues and Subscriptions 12 3,600 3,600 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 21,750 48,710 42,890 (5,820) (11.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,281 4,600 4,600 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 3,100 3,100 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 242,753 167,530 166,680 (850) (0.5)%
8000 Total Services and Charges 265,796 227,540 220,870 (6,670) (2.9)%

9000 Other Financing Uses 56 — — — —%

Total Investigations Unit $ 4,894,132 $ 12,594,820 $ 12,735,490 $ 140,670 1.1 %

Total Staffing 44 114 108 (6) (5.3)%

105
 100 - General Fund
Fire Department
72510 - Fire - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 934,725 $ 1,006,810 $ 1,046,040 $ 39,230 3.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 28,185 6,500 6,500 — —%
6402 Pension Contribution 134,219 161,400 160,390 (1,010) (0.6)%
6XXX Other Personnel Costs 354,409 356,690 717,100 360,410 101.0 %
6000 Total Personnel Services 1,451,539 1,531,400 1,930,030 398,630 26.0 %

7100 Office Supplies 2,835 7,000 6,900 (100) (1.4)%

7200 Operating Supplies 10,154 6,000 6,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 500 500 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 6,972 9,310 138,280 128,970 1385.3 %
744X Computer Equipment 2,474 1,100 1,100 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 22,435 23,910 152,780 128,870 539.0 %

8130 Dues and Subscriptions 3,667 4,000 4,200 200 5.0 %

8225 Fleet Lease-Purchases 17,450 16,250 34,310 18,060 111.1 %
8241 Equipment Leases 13,450 11,630 55,870 44,240 380.4 %
8251 City-County Building Rent 7,530 52,710 — (52,710) (100.0)%
8399 Misc. Professional Services 63,014 55,000 55,000 — —%
8429 Misc. Travel Expenditures — 200 200 — —%
8700 Repair and Maintenance Services — 500 500 — —%
8950 Grants — 35,000 21,000 (14,000) (40.0)%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 347,197 3,155,680 3,584,460 428,780 13.6 %
8000 Total Services and Charges 452,308 3,330,970 3,755,540 424,570 12.7 %

9000 Other Financing Uses — — — — —%

Total Fire - Administration $ 1,926,281 $ 4,886,280 $ 5,838,350 $ 952,070 19.5 %

Total Staffing 13 13 13 — —%

106
 100 - General Fund
Fire Department
72521 - Fire Inspections and Development Services

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 740,425 $ 904,810 $ 889,660 $ (15,150) (1.7)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 21,958 25,000 25,000 — —%
6402 Pension Contribution 144,470 171,130 169,010 (2,120) (1.2)%
6XXX Other Personnel Costs 451,479 318,370 308,740 (9,630) (3.0)%
6000 Total Personnel Services 1,358,332 1,419,310 1,392,410 (26,900) (1.9)%

7100 Office Supplies 726 2,000 1,000 (1,000) (50.0)%

7200 Operating Supplies 12,509 11,000 12,000 1,000 9.1 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 240 450 450 — —%
744X Computer Equipment 333 300 300 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 13,808 13,750 13,750 — —%

8130 Dues and Subscriptions 3,109 3,000 3,000 — —%

8225 Fleet Lease-Purchases 20,700 21,450 26,050 4,600 21.4 %
8241 Equipment Leases 4,590 7,230 7,380 150 2.1 %
8251 City-County Building Rent 41,520 — — — —%
8399 Misc. Professional Services 264 — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 143,498 50,270 55,250 4,980 9.9 %
8000 Total Services and Charges 213,681 81,950 91,680 9,730 11.9 %

9000 Other Financing Uses 4,226 — — — —%

Total Fire Inspections and Development $ 1,590,047 $ 1,515,010 $ 1,497,840 $ (17,170) (1.1)%
Services

Total Staffing 13 13 13 — —%

107
 100 - General Fund
Fire Department
72523 - Fire Explosion and Investigation Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 285,633 $ 290,650 $ 294,860 $ 4,210 1.4 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 35,442 30,000 30,000 — —%
6402 Pension Contribution 39,141 58,880 53,910 (4,970) (8.4)%
6XXX Other Personnel Costs 171,023 101,460 111,030 9,570 9.4 %
6000 Total Personnel Services 531,238 480,990 489,800 8,810 1.8 %

7100 Office Supplies 228 400 500 100 25.0 %

7200 Operating Supplies 5,403 3,200 5,000 1,800 56.3 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 96 100 130 30 30.0 %
744X Computer Equipment 1,866 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 1,199 2,000 2,000 — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 8,793 5,700 7,630 1,930 33.9 %

8130 Dues and Subscriptions 2,601 700 2,800 2,100 300.0 %

8225 Fleet Lease-Purchases 16,750 15,380 26,520 11,140 72.4 %
8241 Equipment Leases 390 3,560 3,330 (230) (6.5)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 75 1,000 500 (500) (50.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 300 200 (100) (33.3)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 81,069 43,410 64,000 20,590 47.4 %
8000 Total Services and Charges 100,885 64,350 97,350 33,000 51.3 %

9000 Other Financing Uses — — — — —%

Total Fire Explosion and Investigation Unit $ 640,916 $ 551,040 $ 594,780 $ 43,740 7.9 %

Total Staffing 4 4 4 — —%

108
 100 - General Fund
Fire Department
72530 - Fire Alarm Communication

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies 47 300 200 (100) (33.3)%

7200 Operating Supplies 925 2,000 2,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 971 2,300 2,200 (100) (4.3)%

8130 Dues and Subscriptions — — — — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 532 600 600 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 294 4,000 3,000 (1,000) (25.0)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 5,301,303 5,156,700 5,546,700 390,000 7.6 %
8000 Total Services and Charges 5,302,129 5,161,300 5,550,300 389,000 7.5 %

9000 Other Financing Uses — — — — —%

Total Fire Alarm Communication $ 5,303,100 $ 5,163,600 $ 5,552,500 $ 388,900 7.5 %

Total Staffing — — — — —%

109
 100 - General Fund
Fire Department
72540 - Training Division

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 272,007 $ 389,460 $ 406,140 $ 16,680 4.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 18,873 10,000 10,000 — —%
6402 Pension Contribution 46,510 65,580 63,450 (2,130) (3.2)%
6XXX Other Personnel Costs 152,562 148,340 159,800 11,460 7.7 %
6000 Total Personnel Services 489,952 613,380 639,390 26,010 4.2 %

7100 Office Supplies 2,051 3,000 3,000 — —%

7200 Operating Supplies 12,599 15,000 15,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 35 1,000 1,000 — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — — 560 560 —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 1,000 1,500 500 50.0 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 14,685 20,000 21,060 1,060 5.3 %

8130 Dues and Subscriptions 411 150 150 — —%

8225 Fleet Lease-Purchases 24,470 20,060 42,150 22,090 110.1 %
8241 Equipment Leases 5,880 4,600 4,580 (20) (0.4)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 5,920 5,000 8,000 3,000 60.0 %
8429 Misc. Travel Expenditures — 100 100 — —%
8700 Repair and Maintenance Services — 2,000 2,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 82,418 34,500 36,830 2,330 6.8 %
8000 Total Services and Charges 119,099 66,410 93,810 27,400 41.3 %

9000 Other Financing Uses 4,309 — — — —%

Total Training Division $ 628,045 $ 699,790 $ 754,260 $ 54,470 7.8 %

Total Staffing 5 6 6 — —%

110
 100 - General Fund
Fire Department
72560 - Firefighting Division

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 15,132,785 $ 19,430,150 $ 18,830,150 $ (600,000) (3.1)%
6103 Part-Time Salaries 4,974 — — — —%
6207 Overtime 2,278,571 1,200,000 1,800,000 600,000 50.0 %
6402 Pension Contribution 2,893,753 3,187,540 3,068,840 (118,700) (3.7)%
6XXX Other Personnel Costs 8,822,448 7,238,000 7,603,700 365,700 5.1 %
6000 Total Personnel Services 29,132,531 31,055,690 31,302,690 247,000 0.8 %

7100 Office Supplies 4,771 5,000 5,000 — —%

7200 Operating Supplies 185,618 250,000 345,000 95,000 38.0 %
7211 Uniforms 185,093 303,000 345,000 42,000 13.9 %
7300 Repair and Maintenance Supplies 24,750 10,000 77,670 67,670 676.7 %
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 74,008 318,870 165,000 (153,870) (48.3)%
744X Computer Equipment 10,076 — 4,000 4,000 —%
7461 Office Furniture — — — — —%
749X Equipment 40,860 81,000 91,000 10,000 12.3 %
7XXX Other Supplies 2 — — — —%
7000 Total Supplies 525,178 967,870 1,032,670 64,800 6.7 %

8130 Dues and Subscriptions 17,121 15,000 16,000 1,000 6.7 %

8225 Fleet Lease-Purchases 2,487,470 3,111,910 3,111,910 — —%
8241 Equipment Leases 1,028,230 1,201,170 1,470,280 269,110 22.4 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 134,450 130,000 140,000 10,000 7.7 %
8429 Misc. Travel Expenditures 167 — — — —%
8700 Repair and Maintenance Services 91,776 93,000 93,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 5,240,301 2,609,880 3,064,350 454,470 17.4 %
8000 Total Services and Charges 8,999,515 7,160,960 7,895,540 734,580 10.3 %

9000 Other Financing Uses 35,355 — — — —%

Total Firefighting Division $ 38,692,578 $ 39,184,520 $ 40,230,900 $ 1,046,380 2.7 %

Total Staffing 298 297 297 — —%

111
 100 - General Fund
Fire Department
72570 - Emergency Medical Services

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 268,182 $ 275,230 $ 278,820 $ 3,590 1.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 16,428 9,000 9,000 — —%
6402 Pension Contribution 47,384 51,060 51,330 270 0.5 %
6XXX Other Personnel Costs 144,906 137,160 137,700 540 0.4 %
6000 Total Personnel Services 476,900 472,450 476,850 4,400 0.9 %

7100 Office Supplies 1,152 3,500 3,000 (500) (14.3)%

7200 Operating Supplies 111,748 109,000 110,000 1,000 0.9 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 2,075 — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance — 100 — (100) (100.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment (1,449) — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 113,527 112,600 113,000 400 0.4 %

8130 Dues and Subscriptions 215 2,500 1,000 (1,500) (60.0)%

8225 Fleet Lease-Purchases 45,270 46,410 51,930 5,520 11.9 %
8241 Equipment Leases 3,700 4,750 13,620 8,870 186.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 198 1,000 1,000 — —%
8429 Misc. Travel Expenditures 22 — — — —%
8700 Repair and Maintenance Services 4,438 1,000 1,000 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 60,785 48,290 45,650 (2,640) (5.5)%
8000 Total Services and Charges 114,628 103,950 114,200 10,250 9.9 %

9000 Other Financing Uses — — — — —%

Total Emergency Medical Services $ 705,055 $ 689,000 $ 704,050 $ 15,050 2.2 %

Total Staffing 4 4 4 — —%

112
 100 - General Fund
City Recorder / Legislative
81510 - City Recorder/Legislative

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 170,968 $ 189,530 $ 194,270 $ 4,740 2.5 %
6103 Part-Time Salaries 216,831 216,080 216,080 — —%
6207 Overtime — — — — —%
6402 Pension Contribution 16,938 35,840 36,290 450 1.3 %
6XXX Other Personnel Costs 144,130 152,810 165,330 12,520 8.2 %
6000 Total Personnel Services 548,867 594,260 611,970 17,710 3.0 %

7100 Office Supplies 1,141 2,000 1,200 (800) (40.0)%

7200 Operating Supplies 887 2,000 1,200 (800) (40.0)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 1,467 4,010 12,820 8,810 219.7 %
744X Computer Equipment 84 12,000 1,500 (10,500) (87.5)%
7461 Office Furniture — 2,500 1,000 (1,500) (60.0)%
749X Equipment — 1,000 1,000 — —%
7XXX Other Supplies — 1,000 — (1,000) (100.0)%
7000 Total Supplies 3,579 24,510 18,720 (5,790) (23.6)%

8130 Dues and Subscriptions 79,748 82,250 100,400 18,150 22.1 %

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,110 2,030 3,810 1,780 87.7 %
8251 City-County Building Rent 54,000 55,160 61,190 6,030 10.9 %
8399 Misc. Professional Services 120 15,000 5,000 (10,000) (66.7)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 1,000 — (1,000) (100.0)%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 288,163 384,370 384,380 10 —%
8000 Total Services and Charges 424,141 539,810 554,780 14,970 2.8 %

9000 Other Financing Uses 10,088 — — — —%

Total City Recorder/Legislative $ 986,675 $ 1,158,580 $ 1,185,470 $ 26,890 2.3 %

Total Staffing 12 12 12 — —%

113
 100 - General Fund
Civil Service
81710 - Civil Service

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 410,020 $ 441,510 $ 454,800 $ 13,290 3.0 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 400 — — — —%
6402 Pension Contribution 33,881 36,280 37,380 1,100 3.0 %
6XXX Other Personnel Costs 125,691 101,020 104,930 3,910 3.9 %
6000 Total Personnel Services 569,992 578,810 597,110 18,300 3.2 %

7100 Office Supplies 6,337 4,000 4,000 — —%

7200 Operating Supplies — 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 225 1,920 500 (1,420) (74.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — 1,000 1,000 — —%
749X Equipment — 1,000 1,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 6,562 8,920 7,500 (1,420) (15.9)%

8130 Dues and Subscriptions 6,057 2,000 2,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 2,260 4,040 3,730 (310) (7.7)%
8251 City-County Building Rent 115,130 130,740 135,200 4,460 3.4 %
8399 Misc. Professional Services 40,671 36,680 20,100 (16,580) (45.2)%
8429 Misc. Travel Expenditures — 1,160 1,160 — —%
8700 Repair and Maintenance Services — 1,500 1,500 — —%
8950 Grants — — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 112,955 113,630 132,300 18,670 16.4 %
8000 Total Services and Charges 277,073 289,750 295,990 6,240 2.2 %

9000 Other Financing Uses — — — — —%

Total Civil Service $ 853,628 $ 877,480 $ 900,600 $ 23,120 2.6 %

Total Staffing 6 6 6 — —%

114
 100 - General Fund
Human Resources
81810 - Human Resources

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 413,194 $ 552,830 $ 770,680 $ 217,850 39.4 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 37,990 41,910 54,170 12,260 29.3 %
6XXX Other Personnel Costs 107,120 103,970 152,260 48,290 46.4 %
6000 Total Personnel Services 558,304 698,710 977,110 278,400 39.8 %

7100 Office Supplies 2,353 2,500 3,500 1,000 40.0 %

7200 Operating Supplies 3,445 2,000 2,000 — —%
7211 Uniforms 999 1,200 2,000 800 66.7 %
7300 Repair and Maintenance Supplies — — — — —%
7310 Parts — — — — —%
7320 Fuel — — — — —%
7330 Oil — — — — —%
741X Computer Maintenance 450 550 880 330 60.0 %
744X Computer Equipment 885 13,000 11,200 (1,800) (13.8)%
7461 Office Furniture — 850 850 — —%
749X Equipment 20,000 2,500 2,500 — —%
7XXX Other Supplies 578 — — — —%
7000 Total Supplies 28,710 22,600 22,930 330 1.5 %

8130 Dues and Subscriptions 5,315 2,000 2,000 — —%

8225 Fleet Lease-Purchases — — — — —%
8241 Equipment Leases 3,900 6,330 6,610 280 4.4 %
8251 City-County Building Rent 44,550 45,310 47,000 1,690 3.7 %
8399 Misc. Professional Services 146,962 217,700 206,500 (11,200) (5.1)%
8429 Misc. Travel Expenditures 665 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 138 — — — —%
8952 Grants/Building Improvements — — — — —%
8XXX Other Services and Charges 37,938 61,580 74,040 12,460 20.2 %
8000 Total Services and Charges 239,468 332,920 336,150 3,230 1.0 %

9000 Other Financing Uses 8,816 — — — —%

Total Human Resources $ 835,297 $ 1,054,230 $ 1,336,190 $ 281,960 26.7 %

Total Staffing 7 7 10 3 42.9 %

115
 100 - General Fund
Agency Grants
Actual Budget Proposed
Organ Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
95301 - Knoxville Area Urban League $ 50,000 $ 50,000 $ 50,000 $ — —%
95303 - Knoxville Symphony Society 51,000 51,000 51,000 — —%
95305 - East TN Historical Society 19,500 19,500 19,500 — —%
95306 - YWCA 15,000 65,000 15,000 (50,000) (76.9)%
95307 - Knox Heritage 10,000 10,000 10,000 — —%
95309 - Knoxville Museum of Art 71,000 71,000 75,000 4,000 5.6 %
95310 - Blount Mansion Association 7,000 — 7,000 7,000 —%
95313 - WDVX 23,000 23,000 23,000 — —%
95316 - Helen Ross McNabb Center 30,000 30,000 30,000 — —%
95317 - James White Fort Association 7,000 7,000 7,000 — —%
95318 - East Tennessee Community Design Center 10,000 10,000 10,000 — —%
95320 - Friends of the Knox County Library 7,000 7,000 7,000 — —%
95321 - Senior Citizens Home Assistance 20,000 20,000 10,000 (10,000) (50.0)%
95323 - Helen Ross McNabb (Capital) — 215,000 — (215,000) (100.0)%
95325 - Hola Hora Latina 12,000 12,000 12,000 — —%
95327 - YMCA (Capital) 100,000 — — — —%
95330 - Tennessee Theatre (Capital) — — 133,000 133,000 —%
95331 - Bijou Theatre Capital — — 15,000 15,000 —%
95334 - Joy of Youth Music School 20,000 20,000 20,000 — —%
95341 - Epilepsy Foundation 2,000 2,000 2,000 — —%
95343 - Second Harvest Food Bank 10,000 10,000 — (10,000) (100.0)%
95346 - Interfaith Health Clinic 30,000 30,000 30,000 — —%
95347 - Spark (formerly ETTAC) 8,000 8,000 — (8,000) (100.0)%
95348 - Friends of Literacy 5,000 5,000 7,000 2,000 40.0 %
95349 - Hazen Historical Museum Foundation 7,000 7,000 7,000 — —%
95351 - Tennessee Theatre Foundation 14,000 14,000 14,000 — —%
95355 - Legal Aid of Tennessee — 5,000 5,000 — —%
95358 - Tennessee Stage Company — 2,500 2,500 — —%
95360 - Metropolitan Drug Commission — 60,000 60,000 — —%
95361 - Bijou Theatre 13,000 13,000 13,000 — —%
95368 - Knoxville Opera Company 24,000 24,000 24,000 — —%
95371 - disAbility Resource Center 6,000 6,000 6,000 — —%
95373 - Samaritan Ministry - CBC — 2,000 2,000 — —%
95375 - Shora Foundation 5,000 5,000 — (5,000) (100.0)%
95383 - Beck Cultural Center 41,000 — — — —%
95385 - Arts and Cultural Alliance 31,000 31,000 35,000 4,000 12.9 %
95387 - Emerald Youth Foundation 10,000 10,000 10,000 — —%
95399 - Other Community Agency Grants 604,000 543,500 800,500 257,000 47.3 %
Total Agency Grants 1,262,500 1,388,500 1,512,500 124,000 8.9 %

116
 100 - General Fund
Misc Organs/Transfers & Other

Actual Budget Proposed

Organ Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
91900 - City Elections $ — $ 500,000 $ 10,000 $ (490,000) (98.0)%
95100 - Metropolitan Planning Commission 1,334,900 1,304,900 1,489,900 185,000 14.2 %
95200 - Knoxville Zoological Park 1,567,190 1,622,040 1,678,820 56,780 3.5 %
95900 - CAC 1,096,240 1,096,240 1,456,240 360,000 32.8 %

Waterfront
95615 - Volunteer Landing (Waterfront) 357,422 519,470 511,410 (8,060) (1.6)%
95617 - Second Creek Greenway (Waterfront) 17,324 30,320 22,980 (7,340) (24.2)%
95618 - Downtown Cinema (Waterfront) 26,613 66,720 64,920 (1,800) (2.7)%
95619 - Riverwalk Park (Waterfront) 225,191 311,020 242,740 (68,280) (22.0)%

Transfers/Other
99100 - TRANSFERS 61,553,220 63,758,680 79,986,870 16,228,190 25.5 %
99150 - Other/Nondepartmental 19,786,000 22,137,000 23,346,650 1,209,650 5.5 %

117
 201 - State Street Aid
43211 - Street Lighting & 99100 Transfers

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 6,626,201 6,500,000 6,600,000 100,000 1.5 %
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 117,743 80,000 80,000 — —%
5900 Other Financing Sources — — — — —%
Total Revenue 6,743,944 6,580,000 6,680,000 100,000 1.5 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 1,874,739 2,000,000 2,000,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,193,110 1,213,000 1,213,000 — —%
8000 Total Services and Charges 3,067,849 3,213,000 3,213,000 — —%

9000 Other Financing Uses 3,350,950 3,367,000 3,467,000 100,000 3.0 %

Total Expenditures 6,418,799 6,580,000 6,680,000 100,000 1.5 %

Total Staffing — — — — —%

118
 202 - Community Improvement Fund
81510 - City Recorder/Legislative

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 90,000 90,000 135,000 45,000 50.0 %
Total Revenue 90,000 90,000 135,000 45,000 50.0 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 90,000 90,000 135,000 45,000 50.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 90,000 90,000 135,000 45,000 50.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 90,000 90,000 135,000 45,000 50.0 %

Total Staffing — — — — —%

119
 209 - Abandoned Vehicle Fund
33510 - Fleet Services - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 422,101 335,000 425,000 90,000 26.9 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 754,716 376,010 764,950 388,940 103.4 %
5900 Other Financing Sources — 239,340 — (239,340) (100.0)%
Total Revenue 1,176,817 950,350 1,189,950 239,600 25.2 %

Expenditures
6102 Regular Salaries 283,955 337,260 337,770 510 0.2 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 35,270 20,000 20,000 — —%
6402 Pension Contribution 26,889 29,500 29,720 220 0.7 %
6XXX Other Personnel Costs 124,144 107,300 96,990 (10,310) (9.6)%
6000 Total Personnel Services 470,258 494,060 484,480 (9,580) (1.9)%

7100 Office Supplies — — — — —%

7200 Operating Supplies 11,135 10,000 10,000 — —%
7211 Uniforms 3,025 4,000 4,500 500 12.5 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 14,160 14,000 14,500 500 3.6 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 13,110 12,630 11,870 (760) (6.0)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 417,212 350,000 600,920 250,920 71.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 564 3,090 2,090 (1,000) (32.4)%
8950 Grants — — — — —%
8XXX Other Services and Charges 59,143 76,570 76,090 (480) (0.6)%
8000 Total Services and Charges 490,029 442,290 690,970 248,680 56.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 974,447 950,350 1,189,950 239,600 25.2 %

Total Staffing 10 9 9 — —%

120
 213 - City Court
81610 - City Court & 81611 Transfers

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 1,500,811 1,443,000 1,475,000 32,000 2.2 %
5600 Miscellaneous Revenue 69,153 47,000 62,000 15,000 31.9 %
5900 Other Financing Sources 76,240 73,290 47,740 (25,550) (34.9)%
Total Revenue 1,646,204 1,563,290 1,584,740 21,450 1.4 %

Expenditures
6102 Regular Salaries 388,580 656,170 663,940 7,770 1.2 %
6103 Part-Time Salaries 91,609 148,480 93,540 (54,940) (37.0)%
6207 Overtime 20,195 20,000 20,000 — —%
6402 Pension Contribution 42,016 65,030 67,120 2,090 3.2 %
6XXX Other Personnel Costs 239,202 238,290 239,960 1,670 0.7 %
6000 Total Personnel Services 781,602 1,127,970 1,084,560 (43,410) (3.8)%

7100 Office Supplies 2,028 3,000 5,000 2,000 66.7 %

7200 Operating Supplies 523 800 800 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 67,595 70,970 75,940 4,970 7.0 %
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 1,000 1,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 70,146 75,770 82,740 6,970 9.2 %

8130 Dues and Subscriptions 1,990 2,600 2,600 — —%

8241 Equipment Leases 7,960 6,120 8,840 2,720 44.4 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 10,863 10,000 11,600 1,600 16.0 %
8429 Misc. Travel Expenditures 480 1,000 2,000 1,000 100.0 %
8700 Repair and Maintenance Services — 150 150 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 185,950 339,680 392,250 52,570 15.5 %
8000 Total Services and Charges 207,243 359,550 417,440 57,890 16.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,058,992 1,563,290 1,584,740 21,450 1.4 %

Total Staffing 15 15 15 — —%

121
 216 - City Inspections
43730 - Plans Review and Inspections

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits 3,273,051 3,291,800 3,743,290 451,490 13.7 %
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 67,762 3,760 3,870 110 2.9 %
5900 Other Financing Sources — 476,700 724,970 248,270 52.1 %
Total Revenue 3,340,813 3,772,260 4,472,130 699,870 18.6 %

Expenditures
6102 Regular Salaries 1,539,427 2,112,700 2,360,200 247,500 11.7 %
6103 Part-Time Salaries 11,438 — — — —%
6207 Overtime 32,573 — — — —%
6402 Pension Contribution 138,926 166,590 206,220 39,630 23.8 %
6XXX Other Personnel Costs 641,774 558,780 651,860 93,080 16.7 %
6000 Total Personnel Services 2,364,137 2,838,070 3,218,280 380,210 13.4 %

7100 Office Supplies 4,418 6,000 6,000 — —%

7200 Operating Supplies 6,350 10,000 45,000 35,000 350.0 %
7211 Uniforms 3,362 11,000 12,500 1,500 13.6 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 98,472 141,500 125,000 (16,500) (11.7)%
744X Computer Equipment 2,794 2,000 2,000 — —%
7461 Office Furniture — — — — —%
749X Equipment 81 — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 115,477 170,500 190,500 20,000 11.7 %

8130 Dues and Subscriptions 1,925 7,000 7,000 — —%

8241 Equipment Leases 28,120 27,450 19,430 (8,020) (29.2)%
8251 City-County Building Rent 207,280 321,160 324,470 3,310 1.0 %
8399 Misc. Professional Services 153,491 210 250,210 250,000 119047.6 %
8429 Misc. Travel Expenditures 166 — — — —%
8700 Repair and Maintenance Services 470 11,000 11,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 312,458 396,870 451,240 54,370 13.7 %
8000 Total Services and Charges 703,910 763,690 1,063,350 299,660 39.2 %

9000 Other Financing Uses 66,496 — — — —%

Total Expenditures 3,250,021 3,772,260 4,472,130 699,870 18.6 %

Total Staffing 32 34 38 4 11.8 %

122
 220 - Stormwater

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits 284,296 338,000 500,000 162,000 47.9 %
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 73,172 30,000 85,070 55,070 183.6 %
5900 Other Financing Sources 3,533,790 3,513,320 3,790,850 277,530 7.9 %
Total Revenue 3,891,258 3,881,320 4,375,920 494,600 12.7 %

Expenditures
6000 Personnel Services 2,884,648 3,352,560 3,595,780 243,220 7.3 %
7000 Supplies 39,563 58,350 57,610 (740) (1.3)%
8000 Services & Other Charges 525,256 470,410 722,530 252,120 53.6 %
9000 Other Financing Uses 744 — — — —%
Total Expenditures 3,450,211 3,881,320 4,375,920 494,600 12.7 %

FY 24 Revenue Breakout

Licenses and Permits, 11.4%

Miscellaneous Revenue, 2.0%

Other Financing Sources, 86.6%

123
 220 - Stormwater
43124 - Construction

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries 207,183 327,730 365,070 37,340 11.4 %
6103 Part-Time Salaries 1,404 — — — —%
6207 Overtime 4,751 — — — —%
6402 Pension Contribution 18,463 27,250 23,520 (3,730) (13.7)%
6XXX Other Personnel Costs 153,735 145,180 118,310 (26,870) (18.5)%
6000 Total Personnel Services 385,535 500,160 506,900 6,740 1.3 %

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 59,143 61,460 72,190 10,730 17.5 %
8000 Total Services and Charges 59,143 61,460 72,190 10,730 17.5 %

9000 Other Financing Uses — — — — —%

Total Expenditures 444,677 561,620 579,090 17,470 3.1 %

Total Staffing 8 7 6 (1) (14.3)%

124
 220 - Stormwater
43361 - Stormwater Engineering

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries 1,642,142 958,110 883,100 (75,010) (7.8)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 6,703 1,000 1,000 — —%
6402 Pension Contribution 135,228 71,790 64,900 (6,890) (9.6)%
6XXX Other Personnel Costs 693,293 269,520 231,880 (37,640) (14.0)%
6000 Total Personnel Services 2,477,366 1,300,420 1,180,880 (119,540) (9.2)%

7100 Office Supplies 4,382 4,000 3,000 (1,000) (25.0)%

7200 Operating Supplies 12,274 8,500 6,100 (2,400) (28.2)%
7211 Uniforms 6,614 4,000 3,700 (300) (7.5)%
7300 Repair and Maintenance Supplies 340 5,000 5,000 — —%
741X Computer Maintenance 5,121 1,200 5,810 4,610 384.2 %
744X Computer Equipment 2,835 5,500 1,500 (4,000) (72.7)%
7461 Office Furniture 235 500 500 — —%
749X Equipment 7,762 2,000 8,000 6,000 300.0 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 39,563 30,700 33,610 2,910 9.5 %

8130 Dues and Subscriptions 14,057 5,000 5,000 — —%

8241 Equipment Leases 39,000 29,810 28,770 (1,040) (3.5)%
8251 City-County Building Rent 123,080 46,030 44,800 (1,230) (2.7)%
8399 Misc. Professional Services 42,684 45,000 45,000 — —%
8429 Misc. Travel Expenditures — 2,000 — (2,000) (100.0)%
8700 Repair and Maintenance Services 4,223 5,650 5,500 (150) (2.7)%
8950 Grants — — — — —%
8XXX Other Services and Charges 243,069 196,590 260,390 63,800 32.5 %
8000 Total Services and Charges 466,113 330,080 389,460 59,380 18.0 %

9000 Other Financing Uses 744 — — — —%

Total Expenditures 2,983,786 1,661,200 1,603,950 (57,250) (3.4)%

Total Staffing 31 15 12 (3) (20.0)%

125
 220 - Stormwater
43363 - Development Services Engineering

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries 15,437 1,124,920 1,407,920 283,000 25.2 %
6103 Part-Time Salaries — 42,990 — (42,990) (100.0)%
6207 Overtime 273 4,000 4,000 — —%
6402 Pension Contribution 1,396 86,200 120,290 34,090 39.5 %
6XXX Other Personnel Costs 4,641 293,870 375,790 81,920 27.9 %
6000 Total Personnel Services 21,748 1,551,980 1,908,000 356,020 22.9 %

7100 Office Supplies — 4,000 4,000 — —%

7200 Operating Supplies — 8,500 6,000 (2,500) (29.4)%
7211 Uniforms — 3,850 5,000 1,150 29.9 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — 4,800 2,500 (2,300) (47.9)%
744X Computer Equipment — 4,000 4,000 — —%
7461 Office Furniture — 500 500 — —%
749X Equipment — 2,000 2,000 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 27,650 24,000 (3,650) (13.2)%

8130 Dues and Subscriptions — 7,000 7,000 — —%

8241 Equipment Leases — 10,850 14,730 3,880 35.8 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 5,000 175,000 170,000 3400.0 %
8429 Misc. Travel Expenditures — 2,500 2,500 — —%
8700 Repair and Maintenance Services — 1,000 1,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 52,520 60,650 8,130 15.5 %
8000 Total Services and Charges — 78,870 260,880 182,010 230.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 21,748 1,658,500 2,192,880 534,380 32.2 %

Total Staffing — 17 22 5 29.4 %

126
 230 - Solid Waste

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 79,709 85,000 80,000 (5,000) (5.9)%
5400 Charges for Services 2,572,064 2,520,000 2,620,000 100,000 4.0 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 239,658 115,000 269,920 154,920 134.7 %
5900 Other Financing Sources 8,606,920 10,634,980 9,740,350 (894,630) (8.4)%
Total Revenue 11,498,351 13,354,980 12,710,270 (644,710) (4.8)%

Expenditures
6000 Personnel Services 885,153 864,190 911,860 47,670 5.5 %
7000 Supplies 66,090 183,060 283,760 100,700 55.0 %
8000 Services & Other Charges 10,336,544 12,307,730 11,514,650 (793,080) (6.4)%
9000 Other Financing Uses 99,532 — — — —%
Total Expenditures 11,387,318 13,354,980 12,710,270 (644,710) (4.8)%

FY 24 Revenue Breakout
Intergovernmental Revenue, 0.6%

Charges for Services, 20.6%

Miscellaneous Revenue, 2.1%

Other Financing Sources, 76.7%

127
 230 - Solid Waste
43420 - Solid Waste Collection

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 100 1,500 1,000 (500) (33.3)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 5,217 100,000 200,000 100,000 100.0 %
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 5,317 101,500 201,000 99,500 98.0 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 309,160 290,670 350,170 59,500 20.5 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,894,439 4,700,000 4,000,000 (700,000) (14.9)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 3,666 4,000 4,000 — —%
8000 Total Services and Charges 4,207,265 4,994,670 4,354,170 (640,500) (12.8)%

9000 Other Financing Uses 99,532 — — — —%

Total Expenditures 4,312,114 5,096,170 4,555,170 (541,000) (10.6)%

Total Staffing — — — — —%

128
 230 - Solid Waste
43430 - Recycling and Composting

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 6,000 6,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 6,000 6,000 — —%

8130 Dues and Subscriptions 150 350 300 (50) (14.3)%

8241 Equipment Leases 44,750 52,510 80,400 27,890 53.1 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 726,123 800,000 750,000 (50,000) (6.3)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — 25,000 25,000 — —%
8XXX Other Services and Charges 143,152 115,000 155,000 40,000 34.8 %
8000 Total Services and Charges 914,175 992,860 1,010,700 17,840 1.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 914,175 998,860 1,016,700 17,840 1.8 %

Total Staffing — — — — —%

129
 230 - Solid Waste
43431 - Curbside Recycling

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 500 — (500) (100.0)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 500 — (500) (100.0)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,995,016 2,006,200 2,406,200 400,000 19.9 %
8000 Total Services and Charges 1,995,016 2,006,200 2,406,200 400,000 19.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,995,016 2,006,700 2,406,200 399,500 19.9 %

Total Staffing — — — — —%

130
 230 - Solid Waste
43440 - Transfer Station

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries 462,107 592,860 615,930 23,070 3.9 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 80,251 15,110 15,110 — —%
6402 Pension Contribution 39,759 49,710 34,810 (14,900) (30.0)%
6XXX Other Personnel Costs 303,037 206,510 246,010 39,500 19.1 %
6000 Total Personnel Services 885,153 864,190 911,860 47,670 5.5 %

7100 Office Supplies 2,572 5,000 5,000 — —%

7200 Operating Supplies 16,625 15,000 17,000 2,000 13.3 %
7211 Uniforms 10,000 15,000 15,000 — —%
7300 Repair and Maintenance Supplies 2,046 5,500 5,000 (500) (9.1)%
741X Computer Maintenance 950 1,560 1,560 — —%
744X Computer Equipment 307 — — — —%
7461 Office Furniture — 1,000 1,000 — —%
749X Equipment — — 200 200 —%
7XXX Other Supplies 28,273 32,000 32,000 — —%
7000 Total Supplies 60,773 75,060 76,760 1,700 2.3 %

8130 Dues and Subscriptions 3,000 3,800 3,800 — —%

8241 Equipment Leases 7,440 7,440 6,410 (1,030) (13.8)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 125,975 40,000 55,000 15,000 37.5 %
8429 Misc. Travel Expenditures — 1,500 1,500 — —%
8700 Repair and Maintenance Services — 100,000 100,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 963,008 1,028,060 1,075,870 47,810 4.7 %
8000 Total Services and Charges 1,099,423 1,180,800 1,242,580 61,780 5.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,045,349 2,120,050 2,231,200 111,150 5.2 %

Total Staffing 13 13 13 — —%

131
 230 - Solid Waste
43450 - Landfill

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,120,665 3,133,200 2,501,000 (632,200) (20.2)%
8000 Total Services and Charges 2,120,665 3,133,200 2,501,000 (632,200) (20.2)%

9000 Other Financing Uses — — — — —%

Total Expenditures 2,120,665 3,133,200 2,501,000 (632,200) (20.2)%

Total Staffing — — — — —%

132
 264 - Home Grant

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 593,410 1,177,000 1,250,000 73,000 6.2 %
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 1,081,041 500,000 500,000 — —%
5900 Other Financing Sources — — — — —%
Total Revenue 1,674,452 1,677,000 1,750,000 73,000 4.4 %

Expenditures
6000 Personnel Services 177,709 318,900 332,480 13,580 4.3 %
7000 Supplies 94 — — — —%
8000 Services & Other Charges 1,496,649 1,358,100 1,417,520 59,420 4.4 %
9000 Other Financing Uses — — — — —%
Total Expenditures 1,674,452 1,677,000 1,750,000 73,000 4.4 %

FY 24 Revenue Breakout

Miscellaneous Revenue, 28.6%

Intergovernmental
Revenue, 71.4%

133
 264 - Home Grant
23760 - Housing Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 96,912 $ 227,040 $ 231,310 $ 4,270 1.9 %
6103 Part-Time Salaries 640 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 15,071 20,000 20,380 380 1.9 %
6XXX Other Personnel Costs 60,825 71,860 80,790 8,930 12.4 %
6000 Total Personnel Services 173,448 318,900 332,480 13,580 4.3 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 19 — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 75 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 94 — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 6,840 6,840 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 4,632 7,210 7,960 750 10.4 %
8000 Total Services and Charges 4,632 14,050 14,800 750 5.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 178,174 332,950 347,280 14,330 4.3 %

Total Staffing 3 4 4 — —%

134
 264 - Home Grant
23761 - Housing Projects

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,344,050 1,402,720 58,670 4.4 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,492,017 — — — —%
8000 Total Services and Charges 1,492,017 1,344,050 1,402,720 58,670 4.4 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,492,017 1,344,050 1,402,720 58,670 4.4 %

Total Staffing — — — — —%

135
 269 - Emergency Shelter Grant
23741 - Projects

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 1,068,800 149,380 987,560 838,180 561.1 %
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — — — — —%
Total Revenue 1,068,800 149,380 987,560 838,180 561.1 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 140,530 149,280 987,560 838,280 561.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 818,169 — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 958,699 149,280 987,560 838,280 561.5 %

9000 Other Financing Uses — — — — —%

Total Expenditures 958,699 149,280 987,560 838,280 561.5 %

Total Staffing — — — — —%

136
 290 - Community Development

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 2,772,867 1,664,590 1,974,510 309,920 18.6 %
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 106,924 100,000 100,000 — —%
5900 Other Financing Sources — — — — —%
Total Revenue 2,879,792 1,764,590 2,074,510 309,920 17.6 %

Expenditures
6000 Personnel Services 585,870 753,030 783,700 30,670 4.1 %
7000 Supplies 22,387 13,830 12,420 (1,410) (10.2)%
8000 Services & Other Charges 2,271,534 997,730 1,278,390 280,660 28.1 %
9000 Other Financing Uses 4,290 — — — —%
Total Expenditures 2,884,082 1,764,590 2,074,510 309,920 17.6 %

FY 24 Revenue Breakout

Miscellaneous Revenue, 4.8%

Intergovernmental
Revenue, 95.2%

137
 290 - Community Development
23740 - Grants Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 115,909 $ 312,300 $ 318,090 $ 5,790 1.9 %
6103 Part-Time Salaries 29,254 10,720 10,720 — —%
6207 Overtime 2,710 — — — —%
6402 Pension Contribution 19,410 21,790 22,310 520 2.4 %
6XXX Other Personnel Costs 87,424 94,340 92,230 (2,110) (2.2)%
6000 Total Personnel Services 254,706 439,150 443,350 4,200 1.0 %

7100 Office Supplies 2,073 2,000 2,000 — —%

7200 Operating Supplies 9 1,430 1,440 10 0.7 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 200 200 — —%
741X Computer Maintenance — 200 3,680 3,480 1740.0 %
744X Computer Equipment 9,075 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 11,158 3,830 7,320 3,490 91.1 %

8130 Dues and Subscriptions 246 600 600 — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 37,686 3,920 3,920 — —%
8429 Misc. Travel Expenditures 100 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 14,131 19,870 21,100 1,230 6.2 %
8000 Total Services and Charges 52,163 24,490 25,720 1,230 5.0 %

9000 Other Financing Uses 4,290 — — — —%

Total Expenditures 322,317 467,470 476,390 8,920 1.9 %

Total Staffing 5 5 5 — —%

138
 290 - Community Development
23741 - Projects

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 8,219 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 8,218 — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,652,244 650,000 920,170 270,170 41.6 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 276,189 — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 1,928,433 650,000 920,170 270,170 41.6 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,936,651 650,000 920,170 270,170 41.6 %

Total Staffing — — — — —%

139
 290 - Community Development
23760 - Housing Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 122,976 $ 238,220 $ 241,880 $ 3,660 1.5 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 140 — — — —%
6402 Pension Contribution 19,153 20,020 20,980 960 4.8 %
6XXX Other Personnel Costs 93,953 55,640 77,490 21,850 39.3 %
6000 Total Personnel Services 236,223 313,880 340,350 26,470 8.4 %

7100 Office Supplies 1,673 2,400 2,400 — —%

7200 Operating Supplies 22 2,500 2,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — 100 100 — —%
741X Computer Maintenance — 5,000 100 (4,900) (98.0)%
744X Computer Equipment 1,148 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,843 10,000 5,100 (4,900) (49.0)%

8130 Dues and Subscriptions 1,184 2,000 2,000 — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 100 3,960 3,960 — —%
8429 Misc. Travel Expenditures — 8,450 8,450 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 53,474 — — — —%
8XXX Other Services and Charges 43,434 52,510 57,390 4,880 9.3 %
8000 Total Services and Charges 98,192 66,920 71,800 4,880 7.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 337,257 390,800 417,250 26,450 6.8 %

Total Staffing 5 4 4 — —%

140
 290 - Community Development
23761 - Housing Projects

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 684 256,320 260,700 4,380 1.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 43,525 — — — —%
8XXX Other Services and Charges 40,754 — — — —%
8000 Total Services and Charges 84,963 256,320 260,700 4,380 1.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 84,963 256,320 260,700 4,380 1.7 %

Total Staffing — — — — —%

141
 305 - General Obligation Debt Fund

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ 12,083,884 $ 11,752,030 $ 12,003,780 $ 251,750 2.1 %
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,320,394 200,000 1,750,000 1,550,000 775.0 %
5900 Other Financing Sources 1,480,990 10,484,270 2,856,050 (7,628,220) (72.8)%
Total Revenue 15,885,268 22,436,300 16,609,830 (5,826,470) (26.0)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses 22,949,335 22,436,300 16,609,830 (5,826,470) (26.0)%

Total Expenditures 22,949,335 22,436,300 16,609,830 (5,826,470) (26.0)%

Total Staffing — — — — —%

142
 306 - Tax Increment

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 10,644 — — — —%
5900 Other Financing Sources 3,699,779 3,722,000 3,600,200 (121,800) (3.3)%
Total Revenue 3,710,423 3,722,000 3,600,200 (121,800) (3.3)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses 3,710,423 3,722,000 3,600,200 (121,800) (3.3)%

Total Expenditures 3,710,423 3,722,000 3,600,200 (121,800) (3.3)%

Total Staffing — — — — —%

143
 401 - Capital Projects Fund

Actual Budget Proposed

Account Account Description FY2021/22 FY2022/23 FY2023/24 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 3,696,002 400,000 — (400,000) (100.0)%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 10,369,338 1,555,000 1,530,000 (25,000) (1.6)%
5900 Other Financing Sources 49,975,311 32,863,670 38,010,200 5,146,530 15.7 %
Total Revenue 64,040,651 34,818,670 39,540,200 4,721,530 13.6 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 1,558,598 2,462,330 3,060,000 597,670 24.3 %
8000 Services & Other Charges 40,245,743 32,356,340 36,480,200 4,123,860 12.7 %
9000 Other Financing Uses 1,935,842 — — — —%
Total Expenditures 43,740,183 34,818,670 39,540,200 4,721,530 13.6 %

FY 24 Revenue Breakout

Miscellaneous Revenue, 3.9%

Other Financing Sources, 96.1%

144
 401 - Capital Projects Fund

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

11120 - Economic Development

8399 Misc. Professional Services 133,604 525,000 50,000 (475,000) (90.5)%

11121 - Policy and Development

7499 Misc. Operating Equipment — — 80,000 80,000 —%
8399 Misc. Professional Services — — 250,000 250,000 —%

11140 - Office of Special Events

7499 Misc. Operating Equipment — — 21,000 21,000 —%

11170 - Office of Sustainability

7499 Misc. Operating Equipment — 130,000 100,000 (30,000) (23.1)%

21210 - Finance - Administration

8399 Misc. Professional Services 354,104 353,200 653,200 300,000 84.9 %

21410 - InfoTech - Administration

8399 Misc. Professional Services 2,138 1,200,000 250,000 (950,000) (79.2)%

23710 - Housing and Neighborhood Development -

Administration
8399 Misc. Professional Services 1,549,750 5,400,000 5,950,000 550,000 10.2 %

33510 - Fleet Services - Administration

7499 Misc. Operating Equipment — — 668,000 668,000 —%
8399 Misc. Professional Services 114,108 190,000 115,000 (75,000) (39.5)%

43110 - Public Service - Administration

8399 Misc. Professional Services 1,068,943 1,090,000 2,950,000 1,860,000 170.6 %

43310 - Engineering - Administration

7499 Misc. Operating Equipment 239,479 50,000 50,000 — —%
8399 Misc. Professional Services 15,139,308 20,916,500 19,579,000 (1,337,500) (6.4)%

44310 - Parks and Recreation - Administration

7499 Misc. Operating Equipment 46,021 2,000,000 2,100,000 100,000 5.0 %
8399 Misc. Professional Services 8,448,322 2,115,000 3,000,000 885,000 41.8 %

62310 - Police - Administration

7420 Computer Software — 55,000 — (55,000) (100.0)%
8399 Misc. Professional Services 8,874,576 216,640 — (216,640) (100.0)%

145
 Actual Budget Proposed
Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

62710 - Emergency Management

7499 Misc. Operating Equipment 96,271 47,330 41,000 (6,330) (13.4)%

72510 - Fire - Administration

7410 Computer Equipment — 30,000 — (30,000) (100.0)%
7499 Misc. Operating Equipment 35,013 150,000 — (150,000) (100.0)%
8399 Misc. Professional Services 52,187 — 3,000,000 3,000,000 —%

95200 - Knoxville Zoological Park

8399 Misc. Professional Services 1,000,000 350,000 683,000 333,000 95.1 %

Total Expenditures 43,740,183 34,818,670 39,540,200 4,721,530 13.6 %

146
 503 - Public Assembly Facilities

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 93,535 75,000 75,000 — —%
5900 Other Financing Sources (117,548) 3,676,910 2,965,750 (711,160) (19.3)%
Total Revenue (24,012) 3,751,910 3,040,750 (711,160) (19.0)%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — — — — —%
8000 Services & Other Charges 1,783,647 2,051,910 2,209,750 157,840 7.7 %
9000 Other Financing Uses — 1,700,000 831,000 (869,000) (51.1)%
Total Expenditures 1,783,647 3,751,910 3,040,750 (711,160) (19.0)%

FY 24 Revenue Breakout

Miscellaneous Revenue, 2.5%

Other Financing Sources, 97.5%

147
 503 - Public Assembly Facilities
85720 - Civic Coliseum

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 41,700 42,630 40,630 (2,000) (4.7)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 3,260 4,000 4,100 100 2.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 19,051 125,000 250,000 125,000 100.0 %
8950 Grants — — — — —%
8XXX Other Services and Charges 1,217,547 1,271,900 1,287,250 15,350 1.2 %
8000 Total Services and Charges 1,281,558 1,443,530 1,581,980 138,450 9.6 %

9000 Other Financing Uses — 1,700,000 831,000 (869,000) (51.1)%

Total Expenditures 1,281,558 3,143,530 2,412,980 (730,550) (23.2)%

Total Staffing — — — — —%

148
 503 - Public Assembly Facilities
85740 - Chilhowee Park

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 3,790 2,810 1,970 (840) (29.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 5,000 5,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 18,881 75,000 100,000 25,000 33.3 %
8950 Grants — — — — —%
8XXX Other Services and Charges 479,418 525,570 520,800 (4,770) (0.9)%
8000 Total Services and Charges 502,089 608,380 627,770 19,390 3.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 502,089 608,380 627,770 19,390 3.2 %

Total Staffing — — — — —%

149
 504 - Metro Parking

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 2,673,490 2,747,320 2,782,700 35,380 1.3 %
5500 Fines and Forfeitures 307,456 400,000 400,000 — —%
5600 Miscellaneous Revenue 1,434,210 1,219,530 1,432,460 212,930 17.5 %
5900 Other Financing Sources 685,222 1,244,970 1,277,100 32,130 2.6 %
Total Revenue 5,100,379 5,611,820 5,892,260 280,440 5.0 %

Expenditures
6000 Personnel Services 232,237 283,770 300,880 17,110 6.0 %
7000 Supplies 38,455 55,800 50,800 (5,000) (9.0)%
8000 Services & Other Charges 4,031,661 5,272,250 5,540,580 268,330 5.1 %
9000 Other Financing Uses — — — — —%
Total Expenditures 4,302,353 5,611,820 5,892,260 280,440 5.0 %

FY 24 Revenue Breakout

Other Financing Sources, 21.7%

Charges for Services, 47.2%

Miscellaneous Revenue, 24.3%

Fines and Forfeitures, 6.8%

150
 504 - Metro Parking
33370 - State Street Parking Garage

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 21,130 — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 508,314 540,340 564,510 24,170 4.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 131,250 131,250 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 869,166 924,050 928,710 4,660 0.5 %
8000 Total Services and Charges 1,398,610 1,595,640 1,624,470 28,830 1.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,398,610 1,595,640 1,624,470 28,830 1.8 %

Total Staffing — — — — —%

151
 504 - Metro Parking
33380 - Main Avenue Parking Garage

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 12,390 — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 250,698 306,230 345,520 39,290 12.8 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 38,796 175,000 175,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 50,722 52,760 62,000 9,240 17.5 %
8000 Total Services and Charges 352,606 533,990 582,520 48,530 9.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 352,606 533,990 582,520 48,530 9.1 %

Total Staffing — — — — —%

152
 504 - Metro Parking
33390 - Market Square Parking Garage

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 27,690 — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 509,751 543,280 642,770 99,490 18.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 218,750 218,750 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 536,598 542,030 559,910 17,880 3.3 %
8000 Total Services and Charges 1,074,039 1,304,060 1,421,430 117,370 9.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,074,039 1,304,060 1,421,430 117,370 9.0 %

Total Staffing — — — — —%

153
 504 - Metro Parking
33392 - Jackson Avenue Parking Lot

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 52,085 65,870 78,540 12,670 19.2 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 4,484 5,650 6,830 1,180 20.9 %
8000 Total Services and Charges 56,569 71,520 85,370 13,850 19.4 %

9000 Other Financing Uses — — — — —%

Total Expenditures 56,569 71,520 85,370 13,850 19.4 %

Total Staffing — — — — —%

154
 504 - Metro Parking
33393 - City Parking Lots

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 33,012 35,790 36,320 530 1.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 43,750 43,780 30 0.1 %
8950 Grants — — — — —%
8XXX Other Services and Charges 2,925 3,130 3,210 80 2.6 %
8000 Total Services and Charges 35,937 82,670 83,310 640 0.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 35,937 82,670 83,310 640 0.8 %

Total Staffing — — — — —%

155
 504 - Metro Parking
33394 - On-Street Parking - PBA

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 112,112 $ 191,930 $ 203,360 $ 11,430 6.0 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 22,478 — — — —%
6402 Pension Contribution 11,171 16,170 17,150 980 6.1 %
6XXX Other Personnel Costs 86,476 75,670 80,370 4,700 6.2 %
6000 Total Personnel Services 232,237 283,770 300,880 17,110 6.0 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 36,786 50,000 45,000 (5,000) (10.0)%
7211 Uniforms 1,242 5,000 5,000 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 427 800 800 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 38,455 55,800 50,800 (5,000) (9.0)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 1,020 1,020 1,020 — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 349,320 600,200 606,910 6,710 1.1 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 5,936 15,000 15,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 369,817 457,660 464,050 6,390 1.4 %
8000 Total Services and Charges 726,093 1,073,880 1,086,980 13,100 1.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 996,784 1,413,450 1,438,660 25,210 1.8 %

Total Staffing 3 4 4 — —%

156
 504 - Metro Parking
33396 - Cumberland Avenue Parking Enforcement - PBA

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 73,465 147,330 160,430 13,100 8.9 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 14,025 13,340 14,690 1,350 10.1 %
8000 Total Services and Charges 87,490 160,670 175,120 14,450 9.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 87,490 160,670 175,120 14,450 9.0 %

Total Staffing — — — — —%

157
 504 - Metro Parking
33397 - Riverwalk Parking Garage

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 181,339 222,000 240,390 18,390 8.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 14,940 131,250 131,250 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 104,039 96,570 109,740 13,170 13.6 %
8000 Total Services and Charges 300,318 449,820 481,380 31,560 7.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 300,318 449,820 481,380 31,560 7.0 %

Total Staffing — — — — —%

158
 508 - City Golf Courses

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 27,994 1,000 20,000 19,000 1900.0 %
5900 Other Financing Sources 552,150 327,970 269,740 (58,230) (17.8)%
Total Revenue 580,144 328,970 289,740 (39,230) (11.9)%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — — — — —%
8000 Services & Other Charges 237,950 328,970 289,740 (39,230) (11.9)%
9000 Other Financing Uses (85,549) — — — —%
Total Expenditures 152,401 328,970 289,740 (39,230) (11.9)%

FY 24 Revenue Breakout

Miscellaneous Revenue, 6.9%

Other Financing Sources, 93.1%

159
 508 - City Golf Courses
44341 - Whittle Springs Golf Course

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 80,498 79,310 85,400 6,090 7.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 2,500 — (2,500) (100.0)%
8950 Grants — — — — —%
8XXX Other Services and Charges 39,007 93,910 58,730 (35,180) (37.5)%
8000 Total Services and Charges 119,505 175,720 144,130 (31,590) (18.0)%

9000 Other Financing Uses 16,836 — — — —%

Total Expenditures 136,341 175,720 144,130 (31,590) (18.0)%

Total Staffing — — — — —%

160
 508 - City Golf Courses
44342 - Knoxville Municipal Golf Course

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 94,463 93,070 100,210 7,140 7.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 23,982 60,180 45,400 (14,780) (24.6)%
8000 Total Services and Charges 118,445 153,250 145,610 (7,640) (5.0)%

9000 Other Financing Uses (102,385) — — — —%

Total Expenditures 16,060 153,250 145,610 (7,640) (5.0)%

Total Staffing — — — — —%

161
 631 - Affordable Housing Trust Fund
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 8,572,960 7,472,960 8,072,720 599,760 8.0 %
Total Revenue 8,572,960 7,472,960 8,072,720 599,760 8.0 %

Expenditures
6102 Regular Salaries 56,206 48,000 48,000 — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — 4,240 4,240 — —%
6XXX Other Personnel Costs 10,430 15,720 15,720 — —%
6000 Total Personnel Services 66,636 67,960 67,960 — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 5,000 4,760 (240) (4.8)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 5,000 4,760 (240) (4.8)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 200,000 200,000 200,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 200,000 200,000 200,000 — —%

9000 Other Financing Uses 8,300,000 7,200,000 7,800,000 600,000 8.3 %

Total Expenditures 8,566,636 7,472,960 8,072,720 599,760 8.0 %

Total Staffing 1 1 — (1) (100.0)%

162
 702 - Fleet Services

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 68,966 — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 21,036 — — — —%
5900 Other Financing Sources 9,477,771 11,595,080 12,237,180 642,100 5.5 %
Total Revenue 9,567,772 11,595,080 12,237,180 642,100 5.5 %

Expenditures
6000 Personnel Services 3,416,694 3,440,470 3,548,290 107,820 3.1 %
7000 Supplies 5,444,644 5,900,540 6,238,340 337,800 5.7 %
8000 Services & Other Charges 1,975,849 2,254,070 2,450,550 196,480 8.7 %
9000 Other Financing Uses 2,828 — — — —%
Total Expenditures 10,840,017 11,595,080 12,237,180 642,100 5.5 %

FY 24 Revenue Breakout

Other Financing
Sources, 100.0%

163
 702 - Fleet Services
33510 - Fleet Services - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 373,989 $ 447,180 $ 453,840 $ 6,660 1.5 %
6103 Part-Time Salaries 490 — — — —%
6207 Overtime 3,104 2,000 2,000 — —%
6402 Pension Contribution 31,755 37,270 37,870 600 1.6 %
6XXX Other Personnel Costs 321,256 123,940 144,690 20,750 16.7 %
6000 Total Personnel Services 730,594 610,390 638,400 28,010 4.6 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 4,682 4,500 7,000 2,500 55.6 %
7211 Uniforms 717 — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 229,871 128,560 162,870 34,310 26.7 %
744X Computer Equipment 30 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 235,300 133,060 169,870 36,810 27.7 %

8130 Dues and Subscriptions 4,958 5,000 5,000 — —%

8241 Equipment Leases 9,870 59,920 60,550 630 1.1 %
8251 City-County Building Rent 16,760 60,920 111,740 50,820 83.4 %
8399 Misc. Professional Services 1,943 3,000 3,000 — —%
8429 Misc. Travel Expenditures 224 100 100 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 162,199 225,860 222,470 (3,390) (1.5)%
8000 Total Services and Charges 195,954 354,800 402,860 48,060 13.5 %

9000 Other Financing Uses 1,733 — — — —%

Total Expenditures 1,163,581 1,098,250 1,211,130 112,880 10.3 %

Total Staffing 6 7 7 — —%

164
 702 - Fleet Services
33511 - Fuel, Supply & Dispenser Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — 20,000 — (20,000) (100.0)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 2,653,910 3,434,690 3,451,920 17,230 0.5 %
7000 Total Supplies 2,653,910 3,454,690 3,451,920 (2,770) (0.1)%

8130 Dues and Subscriptions 2,455 2,500 2,500 — —%

8241 Equipment Leases 51,000 — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 18,256 32,000 32,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 100,148 50,000 120,000 70,000 140.0 %
8950 Grants — — — — —%
8XXX Other Services and Charges 980 161,430 160,760 (670) (0.4)%
8000 Total Services and Charges 172,839 245,930 315,260 69,330 28.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,826,749 3,700,620 3,767,180 66,560 1.8 %

Total Staffing — — — — —%

165
 702 - Fleet Services
33521 - Lorraine - Heavy Equipment Repair

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 1,199,503 $ 1,337,860 $ 1,383,200 $ 45,340 3.4 %
6103 Part-Time Salaries 3,581 — — — —%
6207 Overtime 56,228 42,640 42,640 — —%
6402 Pension Contribution 112,806 115,400 120,220 4,820 4.2 %
6XXX Other Personnel Costs 496,946 392,100 441,260 49,160 12.5 %
6000 Total Personnel Services 1,869,064 1,888,000 1,987,320 99,320 5.3 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 133,709 175,000 175,000 — —%
7211 Uniforms 21,729 25,000 25,000 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 24,353 30,000 32,220 2,220 7.4 %
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 25,398 11,000 11,000 — —%
7XXX Other Supplies 1,525,019 1,250,000 1,541,140 291,140 23.3 %
7000 Total Supplies 1,730,208 1,491,000 1,784,360 293,360 19.7 %

8130 Dues and Subscriptions 100 1,000 1,000 — —%

8241 Equipment Leases 12,620 12,870 11,300 (1,570) (12.2)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 43,235 40,000 45,000 5,000 12.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 42,547 55,000 60,300 5,300 9.6 %
8950 Grants — — — — —%
8XXX Other Services and Charges 983,335 919,060 983,330 64,270 7.0 %
8000 Total Services and Charges 1,081,837 1,027,930 1,100,930 73,000 7.1 %

9000 Other Financing Uses 1,095 — — — —%

Total Expenditures 4,682,203 4,406,930 4,872,610 465,680 10.6 %

Total Staffing 25 25 25 — —%

166
 702 - Fleet Services
33532 - Prosser - Light Equipment Repair

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 500,356 $ 658,750 $ 651,920 $ (6,830) (1.0)%
6103 Part-Time Salaries 8,019 — — — —%
6207 Overtime 9,847 17,710 17,710 — —%
6402 Pension Contribution 45,400 56,430 55,820 (610) (1.1)%
6XXX Other Personnel Costs 253,413 209,190 197,120 (12,070) (5.8)%
6000 Total Personnel Services 817,037 942,080 922,570 (19,510) (2.1)%

7100 Office Supplies — — — — —%

7200 Operating Supplies 50,546 60,000 60,000 — —%
7211 Uniforms 9,882 10,250 11,210 960 9.4 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 3,845 5,980 5,980 — —%
744X Computer Equipment 5,900 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 2,826 — — — —%
7XXX Other Supplies 752,228 745,560 755,000 9,440 1.3 %
7000 Total Supplies 825,227 821,790 832,190 10,400 1.3 %

8130 Dues and Subscriptions — 500 500 — —%

8241 Equipment Leases 9,270 6,140 5,710 (430) (7.0)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 24,213 40,000 32,000 (8,000) (20.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 27,164 21,960 29,000 7,040 32.1 %
8950 Grants — — — — —%
8XXX Other Services and Charges 463,256 556,810 564,290 7,480 1.3 %
8000 Total Services and Charges 523,903 625,410 631,500 6,090 1.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,166,166 2,389,280 2,386,260 (3,020) (0.1)%

Total Staffing 13 13 13 — —%

167
 704 - Risk Management

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 106,214 — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 1,275,404 840,000 76,950 (763,050) (90.8)%
5900 Other Financing Sources 7,593,570 11,449,330 9,902,510 (1,546,820) (13.5)%
Total Revenue 8,975,188 12,289,330 9,979,460 (2,309,870) (18.8)%

Expenditures
6000 Personnel Services 501,145 786,650 727,300 (59,350) (7.5)%
7000 Supplies 102,088 129,100 178,680 49,580 38.4 %
8000 Services & Other Charges 6,659,283 11,373,580 9,073,480 (2,300,100) (20.2)%
9000 Other Financing Uses 92,246 — — — —%
Total Expenditures 7,354,761 12,289,330 9,979,460 (2,309,870) (18.8)%

FY 24 Revenue Breakout

Miscellaneous Revenue, 0.8%

Other Financing Sources, 99.2%

168
 704 - Risk Management
21240 - Risk/Benefits - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 370,311 $ 568,920 $ 540,250 $ (28,670) (5.0)%
6103 Part-Time Salaries 13,681 — — — —%
6207 Overtime 346 — — — —%
6402 Pension Contribution 31,607 48,220 45,790 (2,430) (5.0)%
6XXX Other Personnel Costs 85,200 169,510 141,260 (28,250) (16.7)%
6000 Total Personnel Services 501,145 786,650 727,300 (59,350) (7.5)%

7100 Office Supplies 638 3,000 3,060 60 2.0 %

7200 Operating Supplies 10,288 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 150 950 50,470 49,520 5212.6 %
744X Computer Equipment 353 7,000 7,000 — —%
7461 Office Furniture — 3,000 3,000 — —%
749X Equipment — — — — —%
7XXX Other Supplies 1 — — — —%
7000 Total Supplies 11,430 14,950 64,530 49,580 331.6 %

8130 Dues and Subscriptions 811 2,000 2,000 — —%

8241 Equipment Leases 4,140 3,640 2,850 (790) (21.7)%
8251 City-County Building Rent 50,270 95,340 98,660 3,320 3.5 %
8399 Misc. Professional Services 464 2,000 52,000 50,000 2500.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 404 500 500 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 26,072 39,810 42,760 2,950 7.4 %
8000 Total Services and Charges 82,161 143,290 198,770 55,480 38.7 %

9000 Other Financing Uses 92,246 — — — —%

Total Expenditures 686,981 944,890 990,600 45,710 4.8 %

Total Staffing 8 8 7 (1) (12.5)%

169
 704 - Risk Management
21241 - Risk Management Direct Costs

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 1,000 1,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 38,432 40,850 40,850 — —%
744X Computer Equipment 34,037 — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 72,469 41,850 41,850 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 282,831 385,000 396,500 11,500 3.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 4,811,635 9,140,700 6,710,750 (2,429,950) (26.6)%
8000 Total Services and Charges 5,094,466 9,525,700 7,107,250 (2,418,450) (25.4)%

9000 Other Financing Uses — — — — —%

Total Expenditures 5,166,935 9,567,550 7,149,100 (2,418,450) (25.3)%

Total Staffing — — — — —%

170
 704 - Risk Management
21242 - Medical Services

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 20,943 68,800 68,800 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 2,495 3,500 3,500 — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 23,438 72,300 72,300 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 990 990 4,170 3,180 321.2 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,431,134 1,650,000 1,710,000 60,000 3.6 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 1,013 4,000 4,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 49,519 49,100 49,290 190 0.4 %
8000 Total Services and Charges 1,482,656 1,704,090 1,767,460 63,370 3.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,506,094 1,776,390 1,839,760 63,370 3.6 %

Total Staffing — — — — —%

171
 705 - Health Care

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 4,715,655 5,120,520 5,637,070 516,550 10.1 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,470,343 2,791,280 3,250,000 458,720 16.4 %
5900 Other Financing Sources 16,562,265 17,600,160 19,942,440 2,342,280 13.3 %
Total Revenue 23,748,262 25,511,960 28,829,510 3,317,550 13.0 %

Expenditures
6000 Personnel Services 333,009 363,760 374,710 10,950 3.0 %
7000 Supplies 21,044 43,920 33,830 (10,090) (23.0)%
8000 Services & Other Charges 23,848,307 25,104,280 28,420,970 3,316,690 13.2 %
9000 Other Financing Uses — — — — —%
Total Expenditures 24,202,359 25,511,960 28,829,510 3,317,550 13.0 %

FY 24 Revenue Breakout

Charges for Services, 19.5%

Miscellaneous Revenue, 11.3%

Other Financing Sources, 69.2%

172
 705 - Health Care
21260 - Health Plan - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 219,471 $ 257,720 $ 266,310 $ 8,590 3.3 %
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 18,225 17,590 18,220 630 3.6 %
6XXX Other Personnel Costs 95,312 88,450 90,180 1,730 2.0 %
6000 Total Personnel Services 333,009 363,760 374,710 10,950 3.0 %

7100 Office Supplies 1,109 2,000 2,030 30 1.5 %

7200 Operating Supplies 330 300 300 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 75 1,120 1,000 (120) (10.7)%
744X Computer Equipment — 500 500 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 1,514 3,920 3,830 (90) (2.3)%

8130 Dues and Subscriptions 135 1,000 100 (900) (90.0)%

8241 Equipment Leases 1,910 1,730 1,730 — —%
8251 City-County Building Rent 117,740 32,220 33,480 1,260 3.9 %
8399 Misc. Professional Services 134,379 136,960 145,000 8,040 5.9 %
8429 Misc. Travel Expenditures — 500 500 — —%
8700 Repair and Maintenance Services — 200 200 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 24,898 36,920 405,530 368,610 998.4 %
8000 Total Services and Charges 279,062 209,530 586,540 377,010 179.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 613,585 577,210 965,080 387,870 67.2 %

Total Staffing 4 4 4 — —%

173
 705 - Health Care
21261 - Health Plan - Direct Costs

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions 24,500 25,000 27,000 2,000 8.0 %

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 24,750 30,000 24,000 (6,000) (20.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 20,482,306 21,739,780 24,348,530 2,608,750 12.0 %
8000 Total Services and Charges 20,531,556 21,794,780 24,399,530 2,604,750 12.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 20,531,556 21,794,780 24,399,530 2,604,750 12.0 %

Total Staffing — — — — —%

174
 705 - Health Care
21262 - Health Center

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 19,530 40,000 30,000 (10,000) (25.0)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 19,530 40,000 30,000 (10,000) (25.0)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 961,718 1,000,000 1,105,410 105,410 10.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 5,000 5,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 32,021 36,740 37,000 260 0.7 %
8000 Total Services and Charges 993,739 1,041,740 1,147,410 105,670 10.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,013,269 1,081,740 1,177,410 95,670 8.8 %

Total Staffing — — — — —%

175
 705 - Health Care
21263 - Other Benefits - Direct Costs

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,043,950 2,058,230 2,287,490 229,260 11.1 %
8000 Total Services and Charges 2,043,950 2,058,230 2,287,490 229,260 11.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,043,950 2,058,230 2,287,490 229,260 11.1 %

Total Staffing — — — — —%

176
 706 - Equipment Replacement Fund

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 883,049 30,000 30,000 — —%
5900 Other Financing Sources 4,917,287 4,332,580 4,604,770 272,190 6.3 %
Total Revenue 5,800,336 4,362,580 4,634,770 272,190 6.2 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 20,913 35,000 50,000 15,000 42.9 %
8000 Services & Other Charges 3,425,653 4,327,580 4,584,770 257,190 5.9 %
9000 Other Financing Uses — — — — —%
Total Expenditures 3,446,565 4,362,580 4,634,770 272,190 6.2 %

FY 24 Revenue Breakout

Miscellaneous Revenue, 0.6%

Other Financing Sources, 99.4%

177
 706 - Equipment Replacement Fund

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

11198 - Mayor - Fixed Assets

8941 Depreciation - Machinery & Equip 4,803 7,300 11,800 4,500 61.6 %

21298 - Finance - Fixed Assets

7439 Misc. Computer Equipment 20,913 35,000 50,000 15,000 42.9 %
8941 Depreciation - Machinery & Equip 4,710 3,490 1,100 (2,390) (68.5)%

21498 - InfoTech - Fixed Assets

8941 Depreciation - Machinery & Equip 1,245,093 1,521,700 1,562,150 40,450 2.7 %

33598 - Fleet Services - Fixed Assets

8941 Depreciation - Machinery & Equip 90,607 87,310 113,460 26,150 30.0 %

43198 - Public Service - Fixed Assets

8941 Depreciation - Machinery & Equip 7,677 3,000 1,000 (2,000) (66.7)%

43361 - Stormwater Engineering

8941 Depreciation - Machinery & Equip 2,133 2,130 1,240 (890) (41.8)%

43398 - Engineering - Fixed Assets

8941 Depreciation - Machinery & Equip 51,149 49,970 47,870 (2,100) (4.2)%

43498 - Solid Waste - Fixed Assets

8941 Depreciation - Machinery & Equip 334,914 357,110 428,070 70,960 19.9 %

44398 - Parks and Recreation - Fixed Assets

8941 Depreciation - Machinery & Equip 38,713 38,710 43,370 4,660 12.0 %

62398 - Police - Fixed Assets

8941 Depreciation - Machinery & Equip 628,549 995,150 844,690 (150,460) (15.1)%

62798 - Emergency Management - Fixed Assets

8941 Depreciation - Machinery & Equip 1,353 1,350 20,610 19,260 1426.7 %

72560 - Firefighting Division

8941 Depreciation - Machinery & Equip 227,955 232,240 219,530 (12,710) (5.5)%

72598 - Fire - Fixed Assets

8941 Depreciation - Machinery & Equip 710,964 939,330 1,230,630 291,300 31.0 %

85798 - Public Assembly - Fixed Assets

8941 Depreciation - Machinery & Equip 77,032 88,790 59,250 (29,540) (33.3)%

Total Expenditures 3,446,565 4,362,580 4,634,770 272,190 6.2 %

178
 707 - City Buildings

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 96,914 103,840 111,620 7,780 7.5 %
5900 Other Financing Sources 4,669,720 6,497,190 6,984,070 486,880 7.5 %
Total Revenue 4,766,634 6,601,030 7,095,690 494,660 7.5 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — — — — —%
8000 Services & Other Charges 4,143,300 6,601,030 7,095,690 494,660 7.5 %
9000 Other Financing Uses — — — — —%
Total Expenditures 4,143,300 6,601,030 7,095,690 494,660 7.5 %

FY 24 Revenue Breakout

Miscellaneous Revenue, 1.6%

Other Financing Sources, 98.4%

179
 707 - City Buildings
82220 - City County Building

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,953,814 2,244,920 2,321,300 76,380 3.4 %
8000 Total Services and Charges 1,953,814 2,244,920 2,321,300 76,380 3.4 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,953,814 2,244,920 2,321,300 76,380 3.4 %

Total Staffing — — — — —%

180
 707 - City Buildings
82221 - PBA Phone System

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 354,702 541,930 542,590 660 0.1 %
8000 Total Services and Charges 354,702 541,930 542,590 660 0.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 354,702 541,930 542,590 660 0.1 %

Total Staffing — — — — —%

181
 707 - City Buildings
82240 - Public Works Complex

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 335,925 386,460 384,270 (2,190) (0.6)%
8000 Total Services and Charges 335,925 386,460 384,270 (2,190) (0.6)%

9000 Other Financing Uses — — — — —%

Total Expenditures 335,925 386,460 384,270 (2,190) (0.6)%

Total Staffing — — — — —%

182
 707 - City Buildings
82241 - Public Safety Building

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,498,859 3,427,720 3,847,530 419,810 12.2 %
8000 Total Services and Charges 1,498,859 3,427,720 3,847,530 419,810 12.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 1,498,859 3,427,720 3,847,530 419,810 12.2 %

Total Staffing — — — — —%

183
 220001 - Supplemental Environmental Projects
43361 - Stormwater Engineering

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits 3,925 35,000 30,000 (5,000) (14.3)%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — — — — —%
Total Revenue 3,925 35,000 30,000 (5,000) (14.3)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 2,500 10,000 10,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,500 10,000 10,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 18,255 25,000 20,000 (5,000) (20.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 18,255 25,000 20,000 (5,000) (20.0)%

9000 Other Financing Uses — — — — —%

Total Expenditures 20,755 35,000 30,000 (5,000) (14.3)%

Total Staffing — — — — —%

184
 240003 - Recreation Tournament Activities
44310 and 44380 - Parks and Rec - Admin & Caswell Park

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 80,064 50,000 85,600 35,600 71.2 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 9,194 600 9,000 8,400 1400.0 %
5900 Other Financing Sources — — 4,200 4,200 —%
Total Revenue 89,258 50,600 98,800 48,200 95.3 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 20,384 15,000 53,000 38,000 253.3 %
7211 Uniforms — 2,000 500 (1,500) (75.0)%
7300 Repair and Maintenance Supplies 23,630 27,000 26,000 (1,000) (3.7)%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 5,500 6,500 1,000 18.2 %
7XXX Other Supplies — — 500 500 —%
7000 Total Supplies 44,014 49,500 86,500 37,000 74.7 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 293 1,000 9,000 8,000 800.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 100 300 200 200.0 %
8950 Grants — — — — —%
8XXX Other Services and Charges 300 — 3,000 3,000 —%
8000 Total Services and Charges 593 1,100 12,300 11,200 1018.2 %

9000 Other Financing Uses 5,000 — — — —%

Total Expenditures 49,607 50,600 98,800 48,200 95.3 %

Total Staffing — — — — —%

185
 240004 - Traffic Safety
62350 - Operations Bureau

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 27,950 27,000 27,080 80 0.3 %
5500 Fines and Forfeitures 17,715 13,000 18,000 5,000 38.5 %
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 82,445 — — — —%
Total Revenue 128,110 40,000 45,080 5,080 12.7 %

Expenditures
6102 Regular Salaries 35,797 (28,810) — 28,810 (100.0)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 8,792 16,700 16,700 — —%
6402 Pension Contribution 2,869 4,420 — (4,420) (100.0)%
6XXX Other Personnel Costs 24,899 24,390 1,080 (23,310) (95.6)%
6000 Total Personnel Services 72,357 16,700 17,780 1,080 6.5 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 1,305 12,000 12,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 1,305 12,000 12,000 — —%

8130 Dues and Subscriptions 600 1,600 2,000 400 25.0 %

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 3,000 4,000 1,000 33.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,710 6,700 9,300 2,600 38.8 %
8000 Total Services and Charges 2,310 11,300 15,300 4,000 35.4 %

9000 Other Financing Uses — — — — —%

Total Expenditures 75,972 40,000 45,080 5,080 12.7 %

Total Staffing 1 1 — (1) (100.0)%

186
 240010 - Safety City
62320 - Safety City

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 88,508 80,000 90,000 10,000 12.5 %
5600 Miscellaneous Revenue 17,784 1,500 25,120 23,620 1574.7 %
5900 Other Financing Sources 325,640 388,940 357,630 (31,310) (8.1)%
Total Revenue 431,932 470,440 472,750 2,310 0.5 %

Expenditures
6102 Regular Salaries 165,737 189,040 202,900 13,860 7.3 %
6103 Part-Time Salaries 24,395 88,970 71,360 (17,610) (19.8)%
6207 Overtime 8,859 — — — —%
6402 Pension Contribution 18,280 22,740 23,850 1,110 4.9 %
6XXX Other Personnel Costs 63,653 46,210 66,160 19,950 43.2 %
6000 Total Personnel Services 280,924 346,960 364,270 17,310 5.0 %

7100 Office Supplies — 1,000 1,000 — —%

7200 Operating Supplies 12,958 18,000 13,000 (5,000) (27.8)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies 213 2,000 2,000 — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 13,171 21,000 16,000 (5,000) (23.8)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 370 1,790 1,720 (70) (3.9)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 263 3,000 2,940 (60) (2.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 27,286 31,610 31,610 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 56,200 66,080 56,210 (9,870) (14.9)%
8000 Total Services and Charges 84,119 102,480 92,480 (10,000) (9.8)%

9000 Other Financing Uses — — — — —%

Total Expenditures 378,213 470,440 472,750 2,310 0.5 %

Total Staffing 5 5 5 — —%

187
 240011 - KPD Seizure Fund
62312 - Management Services Division

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 101,788 150 3,150 3,000 2000.0 %
5900 Other Financing Sources (10,259) — — — —%
Total Revenue 91,529 150 3,150 3,000 2000.0 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — 3,000 3,000 —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — 3,000 3,000 —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 150 150 — —%
8000 Total Services and Charges — 150 150 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 150 3,150 3,000 2000.0 %

Total Staffing — — — — —%

188
 240013 - Miscellaneous Special Events

Actual Budget Proposed

Account Account Description FY2021/22 FY2022/23 FY2023/24 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — 6,400 6,400 —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 333,814 280,000 291,750 11,750 4.2 %
5900 Other Financing Sources 102,650 350,220 263,050 (87,170) (24.9)%
Total Revenue 436,464 630,220 561,200 (69,020) (11.0)%

Expenditures
6000 Personnel Services 56,244 — — — —%
7000 Supplies 50,741 81,780 32,300 (49,480) (60.5)%
8000 Services & Other Charges 306,746 548,440 528,900 (19,540) (3.6)%
9000 Other Financing Uses — — — — —%
Total Expenditures 413,731 630,220 561,200 (69,020) (11.0)%

FY 24 Revenue Breakout
Charges for Services, 1.1%

Miscellaneous Revenue, 52.0%

Other Financing Sources, 46.9%

189
 240013 - Miscellaneous Special Events
11140 - Office of Special Events

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries 22,500 — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs 1,721 — — — —%
6000 Total Personnel Services 24,221 — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 34,459 16,400 30,100 13,700 83.5 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — 2,200 2,200 —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — 50,000 — (50,000) (100.0)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 34,459 66,400 32,300 (34,100) (51.4)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 160,677 200,000 349,000 149,000 74.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 40,221 30,300 179,900 149,600 493.7 %
8000 Total Services and Charges 200,898 230,300 528,900 298,600 129.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 259,578 296,700 561,200 264,500 89.1 %

Total Staffing — — — — —%

190
 240014 - Parks Donations
44310 - Parks and Recreation - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 11,745 5,000 5,000 — —%
5900 Other Financing Sources — 15,000 15,000 — —%
Total Revenue 11,745 20,000 20,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 975 3,000 5,000 2,000 66.7 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 11,839 17,000 15,000 (2,000) (11.8)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 12,814 20,000 20,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 12,814 20,000 20,000 — —%

Total Staffing — — — — —%

191
 240015 - Officer Training
62310 - Police - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 123,902 80,000 103,000 23,000 28.8 %
5600 Miscellaneous Revenue 15,955 4,000 4,000 — —%
5900 Other Financing Sources — 23,000 — (23,000) (100.0)%
Total Revenue 139,857 107,000 107,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — 5,000 5,000 — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 35,962 102,000 102,000 — —%
8000 Total Services and Charges 35,962 107,000 107,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 35,962 107,000 107,000 — —%

Total Staffing — — — — —%

192
 240016 - KPD Capital Fund
99100 - TRANSFERS

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 353,905 — — — —%
5600 Miscellaneous Revenue 68,963 — — — —%
5900 Other Financing Sources — 271,640 500,000 228,360 84.1 %
Total Revenue 422,868 271,640 500,000 228,360 84.1 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses 162,480 271,640 500,000 228,360 84.1 %

Total Expenditures 162,480 271,640 500,000 228,360 84.1 %

Total Staffing — — — — —%

193
 240020 - Police Donations
62310 - Police - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,521 1,300 1,300 — —%
5900 Other Financing Sources — 23,380 33,000 9,620 41.1 %
Total Revenue 2,521 24,680 34,300 9,620 39.0 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 1,100 930 (170) (15.5)%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 6,000 23,580 33,370 9,790 41.5 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 6,000 24,680 34,300 9,620 39.0 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 6,000 24,680 34,300 9,620 39.0 %

Total Staffing — — — — —%

194
 240021 - Beer Board
81510 - City Recorder/Legislative

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 10,400 10,000 10,000 — —%
5600 Miscellaneous Revenue 6,909 — — — —%
5900 Other Financing Sources — 145,000 145,000 — —%
Total Revenue 17,309 155,000 155,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 200 148,000 148,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 2,100 7,000 7,000 — —%
8000 Total Services and Charges 2,300 155,000 155,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 2,300 155,000 155,000 — —%

Total Staffing — — — — —%

195
 240025 - Sex Offender Registry
62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 12,535 12,000 12,360 360 3.0 %
5600 Miscellaneous Revenue 6,580 2,000 3,640 1,640 82.0 %
5900 Other Financing Sources — 2,000 — (2,000) (100.0)%
Total Revenue 19,115 16,000 16,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 200 3,000 3,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 4,300 9,770 5,000 (4,770) (48.8)%
744X Computer Equipment — 1,000 1,000 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 4,500 13,770 9,000 (4,770) (34.6)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 2,230 7,000 4,770 213.9 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 2,230 7,000 4,770 213.9 %

9000 Other Financing Uses — — — — —%

Total Expenditures 4,500 16,000 16,000 — —%

Total Staffing — — — — —%

196
 240028 - Police Training - T.R.A.C.K.
62310 - Police - Administration & 62361 - Training

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 4,275 5,000 5,000 — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 264 200 200 — —%
5900 Other Financing Sources — 7,000 7,000 — —%
Total Revenue 4,539 12,200 12,200 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime 11,137 12,200 12,200 — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services 11,137 12,200 12,200 — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 11,137 12,200 12,200 — —%

Total Staffing — — — — —%

197
 240030 - Parks & Recreation Aquatics Fund
44310 - Parks and Recreation - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 23,790 20,000 159,500 139,500 697.5 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 1,770 250 250 — —%
5900 Other Financing Sources — — 257,430 257,430 —%
Total Revenue 25,560 20,250 417,180 396,930 1960.1 %

Expenditures
6102 Regular Salaries — — 214,960 214,960 —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — 103,550 103,550 —%
6000 Total Personnel Services — — 318,510 318,510 —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 4,689 8,000 73,200 65,200 815.0 %
7211 Uniforms 11,288 4,000 5,000 1,000 25.0 %
7300 Repair and Maintenance Supplies — — 2,000 2,000 —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — 300 300 —%
7461 Office Furniture — — — — —%
749X Equipment — 3,000 5,500 2,500 83.3 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 15,977 15,000 86,000 71,000 473.3 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — 1,270 1,270 —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 4,243 3,750 3,950 200 5.3 %
8429 Misc. Travel Expenditures — — 250 250 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 1,500 7,200 5,700 380.0 %
8000 Total Services and Charges 4,243 5,250 12,670 7,420 141.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 20,220 20,250 417,180 396,930 1960.1 %

Total Staffing — — 4 4 —%

198
 240033 - Summer Youth Program
44350 - Recreation Centers

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 110,314 108,000 108,000 — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 35,000 — 12,000 12,000 —%
Total Revenue 145,314 108,000 120,000 12,000 11.1 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 2,026 1,500 1,500 — —%
7211 Uniforms 6,400 6,500 6,500 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 8,426 8,000 8,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,000 — (1,000) (100.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 100,687 99,000 112,000 13,000 13.1 %
8000 Total Services and Charges 100,687 100,000 112,000 12,000 12.0 %

9000 Other Financing Uses — — — — —%

Total Expenditures 109,114 108,000 120,000 12,000 11.1 %

Total Staffing — — — — —%

199
 240035 - Tree Bank
43191 - Urban Forestry

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 79,260 2,000 33,500 31,500 1575.0 %
5900 Other Financing Sources — 14,500 76,000 61,500 424.1 %
Total Revenue 79,260 16,500 109,500 93,000 563.6 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 16,500 109,500 93,000 563.6 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 16,500 109,500 93,000 563.6 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 16,500 109,500 93,000 563.6 %

Total Staffing — — — — —%

200
 240036 - Violence Interruption

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 15,164 — — — —%
5900 Other Financing Sources 750,000 1,030,670 1,051,730 21,060 2.0 %
Total Revenue 765,164 1,030,670 1,051,730 21,060 2.0 %

Expenditures
6000 Personnel Services 172,652 75,360 77,120 1,760 2.3 %
7000 Supplies 109 5,000 1,010 (3,990) (79.8)%
8000 Services & Other Charges 762,579 950,310 973,600 23,290 2.5 %
9000 Other Financing Uses 1,518 — — — —%
Total Expenditures 936,859 1,030,670 1,051,730 21,060 2.0 %

FY 24 Revenue Breakout

Other Financing
Sources, 100.0%

201
 240036 - Violence Interruption
11116 - Community Safety and Empowerment

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 112,105 $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 11,872 — — — —%
6XXX Other Personnel Costs 14,701 — — — —%
6000 Total Personnel Services 138,678 — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — 310 — (310) (100.0)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 375,000 700,000 700,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — 250,000 250,000 — —%
8XXX Other Services and Charges 68 — 23,600 23,600 —%
8000 Total Services and Charges 375,068 950,310 973,600 23,290 2.5 %

9000 Other Financing Uses — — — — —%

Total Expenditures 513,746 950,310 973,600 23,290 2.5 %

Total Staffing — — — — —%

202
 240036 - Violence Interruption
62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 12,850 $ 75,040 $ 64,630 $ (10,410) (13.9)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution 1,179 — 5,680 5,680 —%
6XXX Other Personnel Costs 1,276 320 6,810 6,490 2028.1 %
6000 Total Personnel Services 15,305 75,360 77,120 1,760 2.3 %

7100 Office Supplies — 5,000 1,010 (3,990) (79.8)%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 5,000 1,010 (3,990) (79.8)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 15,305 80,360 78,130 (2,230) (2.8)%

Total Staffing — 1 1 — —%

203
 240037 - KPD Property Account
62312 - Management Services Division

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — 5,050 5,050 — —%
5900 Other Financing Sources 10,260 5,000 5,000 — —%
Total Revenue 10,260 10,050 10,050 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 2,219 8,000 8,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,219 8,000 8,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 2,050 2,050 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 2,050 2,050 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 2,219 10,050 10,050 — —%

Total Staffing — — — — —%

204
 240039 - Opioid Settlement
72570 EMS and Community Agency Grants

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 298,332 — 8,000 8,000 —%
5900 Other Financing Sources — — 1,110,000 1,110,000 —%
Total Revenue 298,332 — 1,118,000 1,118,000 —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — 808,000 808,000 —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — 808,000 808,000 —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — 310,000 310,000 —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — 310,000 310,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 1,118,000 1,118,000 —%

Total Staffing — — — — —%

205
 240042 - Demolition by Neglect
43180 - Codes Enforcement

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — 100,000 100,000 — —%
Total Revenue — 100,000 100,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 100,000 100,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 100,000 100,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 100,000 100,000 — —%

Total Staffing — — — — —%

206
 240043 - Neighborhood Grants
11180 - Office of Neighborhood Empowerment

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 30,000 20,000 20,000 — —%
Total Revenue 30,000 20,000 20,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 10,500 20,000 20,000 — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 10,500 20,000 20,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 10,500 20,000 20,000 — —%

Total Staffing — — — — —%

207
 240044 - Historic Preservation
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 300,000 — 300,000 300,000 —%
Total Revenue 300,000 — 300,000 300,000 —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 524 — 300,000 300,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 123,534 — — — —%
8000 Total Services and Charges 124,058 — 300,000 300,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures 124,058 — 300,000 300,000 —%

Total Staffing — — — — —%

208
 240045 - Home Energy Retrofit - CAC
11170 - Office of Sustainability

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources — 7,500 7,500 — —%
Total Revenue — 7,500 7,500 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 1,500 1,500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 1,500 1,500 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 6,000 6,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 6,000 6,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 7,500 7,500 — —%

Total Staffing — — — — —%

209
 240047 - Affordable Rental Housing
23710 - Housing and Neighborhood Development - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 2,500,000 2,500,000 2,500,000 — —%
Total Revenue 2,500,000 2,500,000 2,500,000 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 2,500,000 2,500,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 3,718,489 — — — —%
8000 Total Services and Charges 3,718,489 2,500,000 2,500,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 3,718,489 2,500,000 2,500,000 — —%

Total Staffing — — — — —%

210
 240060 - Miscellaneous Donations Fund
72521 - Fire Inspections and Development Services

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 6,220 — 17,500 17,500 —%
5900 Other Financing Sources — 7,230 7,230 — —%
Total Revenue 6,220 7,230 24,730 17,500 242.0 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 274 1,500 8,500 7,000 466.7 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 274 1,500 8,500 7,000 466.7 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 5,730 15,730 10,000 174.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — 500 500 —%
8000 Total Services and Charges — 5,730 16,230 10,500 183.2 %

9000 Other Financing Uses — — — — —%

Total Expenditures 274 7,230 24,730 17,500 242.0 %

Total Staffing — — — — —%

211
 240070 - KEMA
62710 - Emergency Management

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 276,667 774,990 452,110 (322,880) (41.7)%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 7,601 10,000 — (10,000) (100.0)%
5900 Other Financing Sources 342,120 604,260 302,110 (302,150) (50.0)%
Total Revenue 626,388 1,389,250 754,220 (635,030) (45.7)%

Expenditures
6102 Regular Salaries 320,207 356,340 376,930 20,590 5.8 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 801 3,000 3,000 — —%
6402 Pension Contribution 28,072 30,010 31,720 1,710 5.7 %
6XXX Other Personnel Costs 85,144 92,990 87,610 (5,380) (5.8)%
6000 Total Personnel Services 434,224 482,340 499,260 16,920 3.5 %

7100 Office Supplies 736 1,000 830 (170) (17.0)%

7200 Operating Supplies 7,574 7,000 12,500 5,500 78.6 %
7211 Uniforms 289 1,000 1,500 500 50.0 %
7300 Repair and Maintenance Supplies — 500 250 (250) (50.0)%
741X Computer Maintenance 7,742 15,800 9,200 (6,600) (41.8)%
744X Computer Equipment 146 8,000 — (8,000) (100.0)%
7461 Office Furniture — — — — —%
749X Equipment 12,333 6,500 16,500 10,000 153.8 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 28,820 39,800 40,780 980 2.5 %

8130 Dues and Subscriptions 474 450 470 20 4.4 %

8241 Equipment Leases 15,570 14,160 29,810 15,650 110.5 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 5,334 1,000 3,000 2,000 200.0 %
8429 Misc. Travel Expenditures 30 — — — —%
8700 Repair and Maintenance Services — 370 240 (130) (35.1)%
8950 Grants — — — — —%
8XXX Other Services and Charges 299,683 851,130 180,660 (670,470) (78.8)%
8000 Total Services and Charges 321,091 867,110 214,180 (652,930) (75.3)%

9000 Other Financing Uses 77 — — — —%

Total Expenditures 784,212 1,389,250 754,220 (635,030) (45.7)%

Total Staffing 5 5 5 — —%

212
 240101 - Treasury DAG
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 10,322 — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,752 — — — —%
5900 Other Financing Sources — 53,230 36,630 (16,600) (31.2)%
Total Revenue 13,074 53,230 36,630 (16,600) (31.2)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 2,400 1,000 (1,400) (58.3)%
7211 Uniforms — 1,900 — (1,900) (100.0)%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 83 1,680 1,680 — —%
744X Computer Equipment 3,587 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 34,502 43,870 33,950 (9,920) (22.6)%
7XXX Other Supplies — — — — —%
7000 Total Supplies 38,172 49,850 36,630 (13,220) (26.5)%

8130 Dues and Subscriptions — 380 — (380) (100.0)%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 23,917 3,000 — (3,000) (100.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 23,917 3,380 — (3,380) (100.0)%

9000 Other Financing Uses — — — — —%

Total Expenditures 62,089 53,230 36,630 (16,600) (31.2)%

Total Staffing — — — — —%

213
 240102 - Justice DAG
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 113,375 — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 15,006 — — — —%
5900 Other Financing Sources — 353,550 229,350 (124,200) (35.1)%
Total Revenue 128,381 353,550 229,350 (124,200) (35.1)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies 120 700 — (700) (100.0)%
7211 Uniforms — 2,000 — (2,000) (100.0)%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 2,967 1,000 1,000 — —%
744X Computer Equipment — 3,420 4,100 680 19.9 %
7461 Office Furniture — — — — —%
749X Equipment 5,310 8,830 19,350 10,520 119.1 %
7XXX Other Supplies — — — — —%
7000 Total Supplies 8,397 15,950 24,450 8,500 53.3 %

8130 Dues and Subscriptions 1,122 — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 21,056 42,000 45,000 3,000 7.1 %
8429 Misc. Travel Expenditures — 216,600 80,900 (135,700) (62.7)%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 140,952 79,000 79,000 — —%
8000 Total Services and Charges 163,130 337,600 204,900 (132,700) (39.3)%

9000 Other Financing Uses — — — — —%

Total Expenditures 171,527 353,550 229,350 (124,200) (35.1)%

Total Staffing — — — — —%

214
 240103 - State Asset Liability Account
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — 500 500 — —%
5900 Other Financing Sources — — — — —%
Total Revenue — 500 500 — —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 500 500 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 500 500 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 500 500 — —%

Total Staffing — — — — —%

215
 240104 - General Narcotics Account
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures 321,086 — — — —%
5600 Miscellaneous Revenue 147,691 — — — —%
5900 Other Financing Sources — 687,600 745,150 57,550 8.4 %
Total Revenue 468,777 687,600 745,150 57,550 8.4 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies 75 1,500 1,500 — —%

7200 Operating Supplies 26,634 62,190 59,480 (2,710) (4.4)%
7211 Uniforms 25,510 32,750 20,250 (12,500) (38.2)%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 53,715 69,320 71,210 1,890 2.7 %
744X Computer Equipment 28,013 90,580 79,250 (11,330) (12.5)%
7461 Office Furniture — — — — —%
749X Equipment 85,405 169,080 157,910 (11,170) (6.6)%
7XXX Other Supplies (1) — — — —%
7000 Total Supplies 219,351 425,420 389,600 (35,820) (8.4)%

8130 Dues and Subscriptions 800 1,500 1,150 (350) (23.3)%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 27,957 79,180 89,950 10,770 13.6 %
8429 Misc. Travel Expenditures — — 13,450 13,450 —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 58,485 61,500 101,000 39,500 64.2 %
8000 Total Services and Charges 87,242 142,180 205,550 63,370 44.6 %

9000 Other Financing Uses 84,990 120,000 150,000 30,000 25.0 %

Total Expenditures 391,583 687,600 745,150 57,550 8.4 %

Total Staffing — — — — —%

216
 240105 - KDAF Anti-Fencing Account
62355 & 62353 - Investigations Unit

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,439 1,000 — (1,000) (100.0)%
5900 Other Financing Sources — 6,800 19,740 12,940 190.3 %
Total Revenue 2,439 7,800 19,740 11,940 153.1 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies 76 200 200 — —%

7200 Operating Supplies 2,001 3,600 6,400 2,800 77.8 %
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — 7,630 7,630 —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 2,077 3,800 14,230 10,430 274.5 %

8130 Dues and Subscriptions — — 1,510 1,510 —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 150 4,000 4,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 150 4,000 5,510 1,510 37.8 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,227 7,800 19,740 11,940 153.1 %

Total Staffing — — — — —%

217
 503001 - Public Assemblies Facilities Capital Construction
85720 - Civic Coliseum

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 1,125,000 2,250,000 810,000 (1,440,000) (64.0)%
Total Revenue 1,125,000 2,250,000 810,000 (1,440,000) (64.0)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment 78,114 — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 78,114 — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 29,401 — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 355,932 2,250,000 810,000 (1,440,000) (64.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 42,614 — — — —%
8000 Total Services and Charges 427,947 2,250,000 810,000 (1,440,000) (64.0)%

9000 Other Financing Uses — — — — —%

Total Expenditures 506,062 2,250,000 810,000 (1,440,000) (64.0)%

Total Staffing — — — — —%

218
 503572 - KCAC Operating
85721 - KCAC Operations - Contract Management

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 4,297,941 3,329,010 3,804,490 475,480 14.3 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 683,628 2,236,300 2,610,130 373,830 16.7 %
5900 Other Financing Sources 3,038,041 1,260,100 1,274,370 14,270 1.1 %
Total Revenue 8,019,610 6,825,410 7,688,990 863,580 12.7 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 6,048,282 6,825,410 7,688,990 863,580 12.7 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 6,048,282 6,825,410 7,688,990 863,580 12.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 6,048,282 6,825,410 7,688,990 863,580 12.7 %

Total Staffing — — — — —%

219
 503574 - Chilhowee Park Operating
85741 - Chilhowee Park Operations - Contract Management

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 321,252 273,450 383,860 110,410 40.4 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 6,386 10,000 16,000 6,000 60.0 %
5900 Other Financing Sources 1,654,875 1,418,690 1,225,250 (193,440) (13.6)%
Total Revenue 1,982,513 1,702,140 1,625,110 (77,030) (4.5)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 1,459,561 1,702,140 1,625,110 (77,030) (4.5)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 1,459,561 1,702,140 1,625,110 (77,030) (4.5)%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,459,561 1,702,140 1,625,110 (77,030) (4.5)%

Total Staffing — — — — —%

220
 504001 - Metro Parking Capital Construction
43310 - Engineering - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 49,326 — — — —%
5900 Other Financing Sources — — 800,000 800,000 —%
Total Revenue 49,326 — 800,000 800,000 —%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 15,500 — 800,000 800,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 29,772 — — — —%
8000 Total Services and Charges 45,272 — 800,000 800,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures 45,272 — 800,000 800,000 —%

Total Staffing — — — — —%

221
 506001 - KCC-Worlds Fair Park
85730 - Worlds Fair Park

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ 650,708 $ 1,000,000 $ 1,000,000 $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 21,755 1,000 30,000 29,000 2900.0 %
5900 Other Financing Sources 2,093,640 2,539,970 2,626,180 86,210 3.4 %
Total Revenue 2,766,103 3,540,970 3,656,180 115,210 3.3 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 2,469,300 2,469,300 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 6,183 150,000 200,000 50,000 33.3 %
8950 Grants — — — — —%
8XXX Other Services and Charges 2,706,153 3,390,970 986,880 (2,404,090) (70.9)%
8000 Total Services and Charges 2,712,336 3,540,970 3,656,180 115,210 3.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 2,712,336 3,540,970 3,656,180 115,210 3.3 %

Total Staffing — — — — —%

222
 506002 - KCC-Convention Cntr Operations

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ 1,952,124 $ 1,500,000 $ 1,200,000 $ (300,000) (20.0)%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 6,674,900 5,534,710 5,921,260 386,550 7.0 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 33,375 456,310 484,270 27,960 6.1 %
5900 Other Financing Sources 471,830 2,581,920 2,281,270 (300,650) (11.6)%
Total Revenue 9,132,229 10,072,940 9,886,800 (186,140) (1.8)%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — 5,850 6,830 980 16.8 %
8000 Services & Other Charges 9,035,136 10,017,090 9,554,970 (462,120) (4.6)%
9000 Other Financing Uses 4,148 50,000 325,000 275,000 550.0 %
Total Expenditures 9,039,284 10,072,940 9,886,800 (186,140) (1.8)%

FY 24 Revenue Breakout

Taxes: 12.1%

Other Financing Sources, 23.1%

Miscellaneous Revenue, 4.9%

Charges for Services, 59.9%

223
 506002 - KCC-Convention Cntr Operations
85750 - Convention Center - Contract Management

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 8,246,468 9,083,480 8,697,940 (385,540) (4.2)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 8,246,468 9,083,480 8,697,940 (385,540) (4.2)%

9000 Other Financing Uses — — — — —%

Total Expenditures 8,246,468 9,083,480 8,697,940 (385,540) (4.2)%

Total Staffing — — — — —%

224
 506002 - KCC-Convention Cntr Operations
85753 - Convention Center - Other

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — 5,850 6,830 980 16.8 %
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 5,850 6,830 980 16.8 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 47,890 48,590 43,860 (4,730) (9.7)%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 196,180 250,000 53,820 27.4 %
8950 Grants — — — — —%
8XXX Other Services and Charges 740,777 688,840 563,170 (125,670) (18.2)%
8000 Total Services and Charges 788,667 933,610 857,030 (76,580) (8.2)%

9000 Other Financing Uses 4,148 50,000 325,000 275,000 550.0 %

Total Expenditures 792,816 989,460 1,188,860 199,400 20.2 %

Total Staffing — — — — —%

225
 506003 - KCC-Convention Cntr Debt Service

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ 6,396,242 $ 4,000,000 $ 6,800,000 $ 2,800,000 70.0 %
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 6,303,030 2,500,000 2,500,000 — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,348,194 15,000 1,500,000 1,485,000 9900.0 %
5900 Other Financing Sources (3,010,640) 849,320 (1,500,000) (2,349,320) (276.6)%
Total Revenue 12,036,826 7,364,320 9,300,000 1,935,680 26.3 %

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies — — — — —%
8000 Services & Other Charges 4,276,747 4,184,020 5,159,290 975,270 23.3 %
9000 Other Financing Uses 2,584,609 3,180,300 4,140,710 960,410 30.2 %
Total Expenditures 6,861,356 7,364,320 9,300,000 1,935,680 26.3 %

FY 24 Revenue Breakout

Miscellaneous Revenue, 13.9%

Taxes: 63.0%

Intergovernmental Revenue, 23.1%

226
 506003 - KCC-Convention Cntr Debt Service
85751 - Convention Center - Non Operations

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 4,266,208 4,158,480 4,140,080 (18,400) (0.4)%
8000 Total Services and Charges 4,266,208 4,158,480 4,140,080 (18,400) (0.4)%

9000 Other Financing Uses 2,584,609 3,180,300 4,140,710 960,410 30.2 %

Total Expenditures 6,850,817 7,338,780 8,280,790 942,010 12.8 %

Total Staffing — — — — —%

227
 506003 - KCC-Convention Cntr Debt Service
85752 - Locust Street Parking Garage

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,039 16,040 16,040 — —%
8000 Total Services and Charges 1,039 16,040 16,040 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,039 16,040 16,040 — —%

Total Staffing — — — — —%

228
 506003 - KCC-Convention Cntr Debt Service
85753 - Convention Center - Other

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — 1,000,000 1,000,000 —%
8950 Grants — — — — —%
8XXX Other Services and Charges 9,500 9,500 3,170 (6,330) (66.6)%
8000 Total Services and Charges 9,500 9,500 1,003,170 993,670 10459.7 %

9000 Other Financing Uses — — — — —%

Total Expenditures 9,500 9,500 1,003,170 993,670 10459.7 %

Total Staffing — — — — —%

229
 506004 - KCC-Locust Street Garage
85752 - Locust Street Parking Garage

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 773,753 819,230 791,630 (27,600) (3.4)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 77,794 2,970 92,660 89,690 3019.9 %
5900 Other Financing Sources 10,000 — — — —%
Total Revenue 861,546 822,200 884,290 62,090 7.6 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases 10,930 — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 546,020 599,120 612,610 13,490 2.3 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services 31,000 155,870 200,180 44,310 28.4 %
8950 Grants — — — — —%
8XXX Other Services and Charges 62,999 67,210 71,500 4,290 6.4 %
8000 Total Services and Charges 650,949 822,200 884,290 62,090 7.6 %

9000 Other Financing Uses — — — — —%

Total Expenditures 650,949 822,200 884,290 62,090 7.6 %

Total Staffing — — — — —%

230
 506005 - KCC-Tourism Activities
95380 - Visit Knoxville

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ 1,390,667 $ 1,200,000 $ 1,575,000 $ 375,000 31.3 %
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 1,818,880 783,100 349,530 (433,570) (55.4)%
Total Revenue 3,209,547 1,983,100 1,924,530 (58,570) (3.0)%

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 2,917,864 1,983,100 1,924,530 (58,570) (3.0)%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants 290,975 — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 3,208,839 1,983,100 1,924,530 (58,570) (3.0)%

9000 Other Financing Uses — — — — —%

Total Expenditures 3,208,839 1,983,100 1,924,530 (58,570) (3.0)%

Total Staffing — — — — —%

231
 506030 - KCC-Capital Projects

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 650,000 — 2,168,000 2,168,000 —%
Total Revenue 650,000 — 2,168,000 2,168,000 —%

Expenditures
6000 Personnel Services — — — — —%
7000 Supplies 163,668 — — — —%
8000 Services & Other Charges 68,474 — 2,168,000 2,168,000 —%
9000 Other Financing Uses — — — — —%
Total Expenditures 232,141 — 2,168,000 2,168,000 —%

FY 24 Revenue Breakout

Other Financing Sources, 100.0%

232
 506030 - KCC-Capital Projects
85730 - Worlds Fair Park

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment 1,999 — — — —%
7461 Office Furniture — — — — —%
749X Equipment 161,669 — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies 163,668 — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 68,474 — 668,000 668,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 68,474 — 668,000 668,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures 232,141 — 668,000 668,000 —%

Total Staffing — — — — —%

233
 506030 - KCC-Capital Projects
85753 - Convention Center - Other

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — 1,500,000 1,500,000 —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — 1,500,000 1,500,000 —%

9000 Other Financing Uses — — — — —%

Total Expenditures — — 1,500,000 1,500,000 —%

Total Staffing — — — — —%

234
 507001 - Mass Transit-Motor Bus

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue 7,958,896 3,609,300 3,626,800 17,500 0.5 %
5400 Charges for Services 5,738,563 4,800,500 4,831,900 31,400 0.7 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,934 2,500 2,500 — —%
5900 Other Financing Sources 9,051,427 19,215,710 20,207,460 991,750 5.2 %
Total Revenue 22,751,820 27,628,010 28,668,660 1,040,650 3.8 %

Expenditures
6000 Personnel Services 15,905,666 16,552,390 17,469,480 917,090 5.5 %
7000 Supplies 1,515,267 2,405,000 2,562,660 157,660 6.6 %
8000 Services & Other Charges 7,502,334 8,670,620 8,636,520 (34,100) (0.4)%
9000 Other Financing Uses 14,277 — — — —%
Total Expenditures 24,937,544 27,628,010 28,668,660 1,040,650 3.8 %

FY 24 Revenue Breakout

Intergovernmental Revenue, 12.6%

Charges for Services, 16.9%

Miscellaneous Revenue, 0.0%

Other Financing Sources, 70.5%

235
 507001 - Mass Transit-Motor Bus
46110 - KAT - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 419,242 $ 784,250 $ 665,870 $ (118,380) (15.1)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — 1,050 1,050 — —%
6402 Pension Contribution 26,374 31,410 37,260 5,850 18.6 %
6XXX Other Personnel Costs 107,415 128,400 142,090 13,690 10.7 %
6000 Total Personnel Services 553,031 945,110 846,270 (98,840) (10.5)%

7100 Office Supplies 68,377 60,000 60,000 — —%

7200 Operating Supplies 58,669 45,000 45,000 — —%
7211 Uniforms 455 — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 63 80,000 267,660 187,660 234.6 %
744X Computer Equipment 8,778 2,000 2,000 — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 4,026 10,000 10,000 — —%
7000 Total Supplies 140,368 197,000 384,660 187,660 95.3 %

8130 Dues and Subscriptions 68,920 75,000 75,000 — —%

8241 Equipment Leases 16,740 17,920 21,980 4,060 22.7 %
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 224,456 279,430 295,000 15,570 5.6 %
8429 Misc. Travel Expenditures 198 — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 5,818,338 6,228,150 6,706,210 478,060 7.7 %
8000 Total Services and Charges 6,128,652 6,600,500 7,098,190 497,690 7.5 %

9000 Other Financing Uses 14,277 — — — —%

Total Expenditures 6,836,329 7,742,610 8,329,120 586,510 7.6 %

Total Staffing 1 1 1 — —%

236
 507001 - Mass Transit-Motor Bus
46120 - KAT - Vehicle Operations

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 8,014,656 $ 8,978,860 $ 9,618,770 $ 639,910 7.1 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 559,490 370,820 536,860 166,040 44.8 %
6402 Pension Contribution 387,946 413,260 305,760 (107,500) (26.0)%
6XXX Other Personnel Costs 2,822,272 2,217,590 2,250,820 33,230 1.5 %
6000 Total Personnel Services 11,784,365 11,980,530 12,712,210 731,680 6.1 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 2,137 7,000 7,000 — —%
7211 Uniforms 83,849 70,000 80,000 10,000 14.3 %
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 1,548,757 1,922,000 1,912,000 (10,000) (0.5)%
7000 Total Supplies 1,634,743 1,999,000 1,999,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — 406,380 — (406,380) (100.0)%
8000 Total Services and Charges — 406,380 — (406,380) (100.0)%

9000 Other Financing Uses — — — — —%

Total Expenditures 13,419,108 14,385,910 14,711,210 325,300 2.3 %

Total Staffing — — — — —%

237
 507001 - Mass Transit-Motor Bus
46130 - KAT - Vehicle Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 2,486,858 $ 2,736,890 $ 2,934,220 $ 197,330 7.2 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 113,302 117,600 195,370 77,770 66.1 %
6402 Pension Contribution 114,669 110,410 98,700 (11,710) (10.6)%
6XXX Other Personnel Costs 853,440 661,850 682,710 20,860 3.2 %
6000 Total Personnel Services 3,568,269 3,626,750 3,911,000 284,250 7.8 %

7100 Office Supplies — — — — —%

7200 Operating Supplies 26,042 30,000 35,000 5,000 16.7 %
7211 Uniforms 36,999 45,000 45,000 — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance 52,000 80,000 50,000 (30,000) (37.5)%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies (374,884) 50,000 45,000 (5,000) (10.0)%
7000 Total Supplies (259,843) 205,000 175,000 (30,000) (14.6)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 120 5,000 5,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 10,000 10,000 — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 405,492 445,040 246,240 (198,800) (44.7)%
8000 Total Services and Charges 405,612 460,040 261,240 (198,800) (43.2)%

9000 Other Financing Uses — — — — —%

Total Expenditures 3,714,038 4,291,790 4,347,240 55,450 1.3 %

Total Staffing — — — — —%

238
 507001 - Mass Transit-Motor Bus
46140 - KAT - NonVehicle Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — 4,000 4,000 — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — 4,000 4,000 — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 175,412 242,140 225,660 (16,480) (6.8)%
8000 Total Services and Charges 175,412 242,140 225,660 (16,480) (6.8)%

9000 Other Financing Uses — — — — —%

Total Expenditures 175,412 246,140 229,660 (16,480) (6.7)%

Total Staffing — — — — —%

239
 507001 - Mass Transit-Motor Bus
46150 - KAT - Transit Center Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 792,657 961,560 1,051,430 89,870 9.3 %
8000 Total Services and Charges 792,657 961,560 1,051,430 89,870 9.3 %

9000 Other Financing Uses — — — — —%

Total Expenditures 792,657 961,560 1,051,430 89,870 9.3 %

Total Staffing — — — — —%

240
 507002 - Mass Transit-Trolley

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 105,500 108,150 — (108,150) (100.0)%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 1,175,970 1,167,880 882,210 (285,670) (24.5)%
Total Revenue 1,281,470 1,276,030 882,210 (393,820) (30.9)%

Expenditures
6000 Personnel Services 597,819 1,026,230 722,210 (304,020) (29.6)%
7000 Supplies 223,923 243,800 159,000 (84,800) (34.8)%
8000 Services & Other Charges 22,020 6,000 1,000 (5,000) (83.3)%
9000 Other Financing Uses — — — — —%
Total Expenditures 843,763 1,276,030 882,210 (393,820) (30.9)%

FY 24 Revenue Breakout

Other Financing
Sources, 100.0%

241
 507002 - Mass Transit-Trolley
46120 - KAT - Vehicle Operations

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 401,339 $ 800,000 $ 463,130 $ (336,870) (42.1)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 21,358 29,400 50,000 20,600 70.1 %
6402 Pension Contribution 15,769 37,160 37,160 — —%
6XXX Other Personnel Costs 159,353 159,670 171,920 12,250 7.7 %
6000 Total Personnel Services 597,819 1,026,230 722,210 (304,020) (29.6)%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms 4,663 29,800 5,000 (24,800) (83.2)%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 219,260 214,000 154,000 (60,000) (28.0)%
7000 Total Supplies 223,923 243,800 159,000 (84,800) (34.8)%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 821,743 1,270,030 881,210 (388,820) (30.6)%

Total Staffing — — — — —%

242
 507002 - Mass Transit-Trolley
46130 - KAT - Vehicle Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — 1,000 1,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — 1,000 1,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures — 1,000 1,000 — —%

Total Staffing — — — — —%

243
 507003 - Mass Transit-Demand Response

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 1,187,488 905,000 1,193,000 288,000 31.8 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 737,650 967,150 1,180,960 213,810 22.1 %
Total Revenue 1,925,138 1,872,150 2,373,960 501,810 26.8 %

Expenditures
6000 Personnel Services 1,340,228 1,650,650 1,484,030 (166,620) (10.1)%
7000 Supplies 248,977 220,500 250,500 30,000 13.6 %
8000 Services & Other Charges 30,005 1,000 639,430 638,430 63843.0 %
9000 Other Financing Uses — — — — —%
Total Expenditures 1,619,209 1,872,150 2,373,960 501,810 26.8 %

FY 24 Revenue Breakout

Other Financing Sources, 49.7%

Charges for Services, 50.3%

244
 507003 - Mass Transit-Demand Response
46110 - KAT - Administration

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 298,786 $ 271,130 $ 328,520 $ 57,390 21.2 %
6103 Part-Time Salaries — — — — —%
6207 Overtime 30,299 6,300 44,220 37,920 601.9 %
6402 Pension Contribution 18,908 11,100 12,060 960 8.6 %
6XXX Other Personnel Costs 143,333 97,020 85,430 (11,590) (11.9)%
6000 Total Personnel Services 491,325 385,550 470,230 84,680 22.0 %

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 29,680 — 638,430 638,430 —%
8000 Total Services and Charges 29,680 — 638,430 638,430 —%

9000 Other Financing Uses — — — — —%

Total Expenditures 521,005 385,550 1,108,660 723,110 187.6 %

Total Staffing — — — — —%

245
 507003 - Mass Transit-Demand Response
46120 - KAT - Vehicle Operations

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ 550,055 $ 990,660 $ 813,470 $ (177,190) (17.9)%
6103 Part-Time Salaries — — — — —%
6207 Overtime 46,360 42,530 45,940 3,410 8.0 %
6402 Pension Contribution 35,728 41,410 19,920 (21,490) (51.9)%
6XXX Other Personnel Costs 216,487 190,500 134,470 (56,030) (29.4)%
6000 Total Personnel Services 848,630 1,265,100 1,013,800 (251,300) (19.9)%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies 248,977 220,500 250,500 30,000 13.6 %
7000 Total Supplies 248,977 220,500 250,500 30,000 13.6 %

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges — — — — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 1,097,606 1,485,600 1,264,300 (221,300) (14.9)%

Total Staffing — — — — —%

246
 507003 - Mass Transit-Demand Response
46130 - KAT - Vehicle Maintenance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance
6102 Regular Salaries $ — $ — $ — $ — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs 273 — — — —%
6000 Total Personnel Services 273 — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 325 1,000 1,000 — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 325 1,000 1,000 — —%

9000 Other Financing Uses — — — — —%

Total Expenditures 598 1,000 1,000 — —%

Total Staffing — — — — —%

247
 508001 - Whittle Springs Golf Course
44341 - Whittle Springs Golf Course

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 733,680 722,940 798,170 75,230 10.4 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources 75,000 — 22,660 22,660 —%
Total Revenue 808,680 722,940 820,830 97,890 13.5 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 750,516 722,940 820,830 97,890 13.5 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges — — — — —%
8000 Total Services and Charges 750,516 722,940 820,830 97,890 13.5 %

9000 Other Financing Uses (16,836) — — — —%

Total Expenditures 733,680 722,940 820,830 97,890 13.5 %

Total Staffing — — — — —%

248
 508002 - Knoxville Municipal Golf Course
44342 - Knoxville Municipal Golf Course

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 937,290 836,860 941,320 104,460 12.5 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue — — — — —%
5900 Other Financing Sources (2,750) — (13,580) (13,580) —%
Total Revenue 934,540 836,860 927,740 90,880 10.9 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 834,905 836,860 927,740 90,880 10.9 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 1,150 — — — —%
8000 Total Services and Charges 836,055 836,860 927,740 90,880 10.9 %

9000 Other Financing Uses 102,385 — — — —%

Total Expenditures 938,440 836,860 927,740 90,880 10.9 %

Total Staffing — — — — —%

249
 702002 - Fleet Service-Fleet Replacement
33598 - Fleet Services - Fixed Assets

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services — — — — —%
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 2,810,828 26,000 26,000 — —%
5900 Other Financing Sources 12,837,783 7,287,040 7,955,740 668,700 9.2 %
Total Revenue 15,648,611 7,313,040 7,981,740 668,700 9.1 %

Expenditures
6102 Regular Salaries — — — — —%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — — — — —%
6XXX Other Personnel Costs — — — — —%
6000 Total Personnel Services — — — — —%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services — — — — —%
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — — — — —%
8950 Grants — — — — —%
8XXX Other Services and Charges 7,043,450 7,313,040 7,981,740 668,700 9.1 %
8000 Total Services and Charges 7,043,450 7,313,040 7,981,740 668,700 9.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 7,043,450 7,313,040 7,981,740 668,700 9.1 %

Total Staffing — — — — —%

250
 704050 - KAT Risk Management
21245 - KAT - Insurance

Actual Budget Proposed

Account Account Description FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Revenues
5100 Taxes $ — $ — $ — $ — —%
5200 Licenses and Permits — — — — —%
5300 Intergovernmental Revenue — — — — —%
5400 Charges for Services 65,149 25,000 40,000 15,000 60.0 %
5500 Fines and Forfeitures — — — — —%
5600 Miscellaneous Revenue 130,506 70,000 125,400 55,400 79.1 %
5900 Other Financing Sources 514,000 426,030 651,370 225,340 52.9 %
Total Revenue 709,655 521,030 816,770 295,740 56.8 %

Expenditures
6102 Regular Salaries — 58,950 — (58,950) (100.0)%
6103 Part-Time Salaries — — — — —%
6207 Overtime — — — — —%
6402 Pension Contribution — 5,180 — (5,180) (100.0)%
6XXX Other Personnel Costs 10,040 24,940 — (24,940) (100.0)%
6000 Total Personnel Services 10,040 89,070 — (89,070) (100.0)%

7100 Office Supplies — — — — —%

7200 Operating Supplies — — — — —%
7211 Uniforms — — — — —%
7300 Repair and Maintenance Supplies — — — — —%
741X Computer Maintenance — — — — —%
744X Computer Equipment — — — — —%
7461 Office Furniture — — — — —%
749X Equipment — — — — —%
7XXX Other Supplies — — — — —%
7000 Total Supplies — — — — —%

8130 Dues and Subscriptions — — — — —%

8241 Equipment Leases — — — — —%
8251 City-County Building Rent — — — — —%
8399 Misc. Professional Services 29,008 2,500 49,900 47,400 1896.0 %
8429 Misc. Travel Expenditures — — — — —%
8700 Repair and Maintenance Services — 100,000 50,000 (50,000) (50.0)%
8950 Grants — — — — —%
8XXX Other Services and Charges 455,743 329,460 716,870 387,410 117.6 %
8000 Total Services and Charges 484,751 431,960 816,770 384,810 89.1 %

9000 Other Financing Uses — — — — —%

Total Expenditures 494,791 521,030 816,770 295,740 56.8 %

Total Staffing 1 1 — (1) (100.0)%

251
 City of Knoxville, Tennessee
FY 2023/2024 Proposed Budget
Budget Summary Detail
Actual Budget Proposed
FY2022/23 FY2023/24 FY2024/25 $ Variance % Variance

Totals REVENUES
Taxes $ 291,902,534 $ 286,165,800 $ 306,302,000 $ 20,136,200 7.0%
Licenses and Permits 3,903,467 4,025,450 4,603,750 578,300 14.4%
Intergovernmental Revenue 94,453,203 46,770,260 48,385,980 1,615,720 3.5%
Charges for Services 34,585,258 30,318,390 32,453,880 2,135,490 7.0%
Fines and Forfeitures 3,508,334 2,697,500 2,792,360 94,860 3.5%
Miscellaneous Revenue 38,286,935 15,620,750 20,906,760 5,286,010 33.8%
Interfund Service Charges 52,857,907 57,201,490 64,239,090 7,037,600 12.3%
Transfers In 107,641,709 85,687,580 98,399,250 12,711,670 14.8%
Other Financing Sources — 31,029,580 26,549,470 (4,480,110) -14.4%
Total Revenue $ 627,139,348 $ 559,516,800 $ 604,632,540 $ 45,115,740 8.1%

TOTAL EXPENDITURES BY DIVISION/DEPARTMENT

Personnel Services $ 154,538,797 $ 168,504,650 $ 175,917,100 $ 7,412,450 4.4%
Supplies 29,052,295 22,164,240 25,492,980 3,328,740 15.0%
Services & Other Charges 266,080,921 240,901,990 262,465,200 21,563,210 9.0%
Other Financing Uses 142,605,673 127,945,920 140,757,260 12,811,340 10.0%
Total Expenditures $ 592,277,686 $ 559,516,800 $ 604,632,540 $ 45,115,740 8.1%

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