April 7, 2022 – Town Council Budget DRAFT 2

TOWN OF CENTREVILLE

FISCAL YEAR 2023

DRAFT

GENERAL FUND

OPERATING BUDGET/With 20% allocation of costs -$13 PUT FY22 as of

REVENUES 03/30/2022

Property Taxes $ 3,369,138 $3,161,042 Local Income Taxes 1,658,363 $1,415,617 Intergovernmental Revenue 323,962 $261,878 Licenses and Permits 111,750 $122,605 Charges for Services 407,808 $307,848 Miscellaneous Revenue Other 358,332 $364,766 Investment Earnings 15,050 $14,817 Subtotal Revenues 6,244,403 $5,648,573 Transfer to 2012 Bond Payment (376,731)

TOTAL REVENUES $ 5,867,672

EXPENSES

A10 Legislative $ 59,586 33,886 A70 Planning & Zoning 74,550 68,035 A81 Municipal Buildings 59,794 34,253 A92 General Government 1,178,314 8 75,927 B10 Public Safety 2,159,132 1,187,299 B22 Emergency Services 45,000 45,000 C11 Roads 1,456,131 5 85,945 C22 Solid Waste 373,400 1 79,308 D10 Parks & Recreation 97,400 77,779 H40 Main Street 40,000 22,372 H50 Economic Development 40,000 7,900 H60 Cemetery 39,724 30,590

H90 Watershed 13,600 4,343 Cost Transfer to Enterprise Funds (361,719) (378,556) Net of Redspeed Revenues/Expenses 25,000 7,160 Compensatory hours payout 15,000 Capital Projects 173,368 1 87,166 $ 5 ,488,282 2,968,407 Debt Service A81 Municipal Buildings - C11 Roads 358,185 56,004 D10 Park/Marina 27,536 4,143 385,721 6 0,147 Transfer to/from Fund Balance (6,330)

TOTAL EXPENSES $ 5,867,672 3,028,554

FY23 Proposed Budget - DRAFT Page 1 4/8/2022

TOWN OF CENTREVILLE

FISCAL YEAR 2023

DRAFT

ENTERPRISE FUND

OPERATING BUDGET/With 20% allocation of costs -$13 PUT

REVENUES

FY22 as of 03/30/2022 Usage Charges Sewer $ 1 ,457,930 1,065,893 Water 1,291,836 1,037,658 Allocation Fees Sewer 45,121 - Water 26,505 - Farm Revenue 50,000 29,500.00 Service Charges Equipment & Installation 3 ,800 Late Penalties & Fines 33,900 Other Miscellaneous 13,478.00 American Rescue Plan Act (Total $4,871,123) FY22 Deposit to Shore United ($2,435,561) 2,909,091

TOTAL REVENUES $ 2,909,091 2,146,529

EXPENSES

Project Management 100,000 9,231 Sewer $ 792,376 426,061 Water 744,439 440,666 Farm 49,700 1 9,240 General Insurance - Cost Transfer from General Fund 361,719 378,556 2,048,233 1,273,754 Compensatory hours payout 1 ,000 Capital Projects 154,000 155,000 150,768 Debt Service Sewer $ 453,115 0 Water 368,425 0 821,540 0 Transfer to/from Fund Balance (115,682)

TOTAL EXPENSES $ 2,909,091 1,424,522

FY23 Proposed Budget - DRAFT Page 2 4/8/2022 Town of Centreville FY2023 Operating Budget Proposed Revenues General Fund Difference Between FY22 FY22 Actual Budget & FY23 FY19 as of FY23 Proposed Projected Account Description Dept Actual FY20 Actual FY21 Actual 04/07/2022 FY22 Budget Budget Revenues Property Taxes 1-000-4110-0000 Real property 2,322,260 2,310,142 2,400,085 3,161,042 3,202,842 3,369,138 1 66,297

1-000-4120-0000 Public Utility Taxes 1 30,806 195,562 470,140 928,363 8 73,116 9 28,363 55,247 Subtotal Property Taxes 2,453,066 2 ,505,704 2 ,870,225 4,089,404 4,075,958 4,297,501 221,543 Local Income Taxes 1-000-4200-0000 Local Income Taxes 7 11,506 721,132 762,019 487,255 7 00,000 7 30,000 30,000 Subtotal Local Income Taxes 711,506 721,132 762,019 4 87,255 700,000 730,000 30,000 Subtotal Local Income taxes and PUT 842,312 916,694 1 ,232,158 1,415,617 1,573,116 1,658,363 85,247

Intergovernmental Revenues 1-000-4610-0000 Public Safety - - - 1-000-4690-0000 Other State Grants - 3,500 1,500 - 1-000-4690-DNR0 Other State Grants 1 48,823 131,643 - 1-000-4690-FAC0 Other State grants 48,214 23,774 19,026 - 1-B10-4611-0000 B10 State Grants - - 1-B10-4611-MSPP B10 Public safety- Police 86,713 93,209 97,770 54,629 83,000 83,000 - 1-B10-4611-QACO B10 Salary Reimbursements - Police - -

1-B10-4690-LGIT B10 LGIT - Grants 7,500 5,000 5,000 5,000 - 1-B10-4690-MDOT B10 DOT Inspections MDOT . 3,031 5,000 5,000 - 1-B10-4690-SBSE B10 Other State Grants - OT Patrols 7,281 - - 1-C11-4621-0000 C11 Highway User Tax 1 66,947 145,179 201,859 186,724 2 07,021 2 23,290 16,270 1-H40-4690-0000 H40 Other State Grants 1,000 - 1-H90-4690-BAY0 H90 Other State Grants-Bay Trust - - - 1-000-4799-0000 Payments in Lieu of Taxes - - 7,672 7,672 7,672 -

Total Intergovernmental Revenues 466,478 405,336 307,301 2 61,878 307,693 323,962 16,270 Licenses & Permits 1-000-4430-0000 Amusement 2,416 763 548 2 86 750 750 - 1-000-4440-0000 License Distribution 9,790 7,521 10,943 2,992 7,500 7,500 - 1-000-4470-0000 Permit Fees 68,640 30,422 50,797 50,075 50,000 50,000 - 1-000-4480-0000 Franchise fees 47,757 50,352 55,393 54,711 50,000 50,000 - 1-000-4490-0000 Other Licenses, Fees 3,850 1,938 2,128 14,541 2,000 3,500 1,500

Total Licenses & Permits 132,452 90,996 119,810 1 22,605 110,250 111,750 1,500 Charges for Services FY23 Proposed Budget - DRAFT Page 3 4/8/2022 Difference Between FY22 FY22 Actual Budget & FY23 FY19 as of FY23 Proposed Projected Account Description Dept Actual FY20 Actual FY21 Actual 04/07/2022 FY22 Budget Budget Revenues 1-C22-5430-0000 C22 Landfill Tipping Fees 3 49,445 351,352 351,667 277,143 3 65,108 3 76,058 10,950

1-000-5110-0000 Subdivision and Site Plan Fees 1,375 200 10,368 9,550 10,000 10,000 - 1-000-5111-0000 Zoning Appeal Board 1,790 - 5,650 8 50 1,000 1,000 - 1-000-5120-0000 Engineering and Inspection Fees - 7,797 23,766 16,841 5,000 10,000 5,000 1-000-5320-0000 Parking Meters 18,035 11,644 8,493 2,848 15,000 7,500 ( 7,500) 1-000-5730-0000 Fines and Forfeitures 11,340 4,360 2,405 5 40 3,000 2,500 (500)

1-000-5731-0000 Flag Processing Fee 1,365 950 425 75 1,000 750 (250) 1-000-5735-0000 Speed Monitoring System - - Total Other Services 383,350 376,303 402,774 3 07,848 400,108 407,808 7,700 Miscellaneous revenue Other 1-000-5100-SURP * Revenue Health Surplus 44,467 9,448 43,494 109,492 - - 1-000-5130-0000 Marina Revenue 6,750 4,530 7,590 7,000 7,500 12,500 5,000 1-B10-5240-0000 B10 Police Reports 395 495 440 3 10 400 400 -

1-B10-5240-MISC B10 Other Public Safety Charges - - 1-B10-5735-REDS B10 Speed Monitoring System 61,200 68,240 47,520 12,280 50,000 50,000 - 1-A81-5820-105N A81 Rents - 105 N. Liberty 99,793 95,560 107,920 80,466 1 00,000 1 00,000 - 1-D10-5820-0000 D10 Rents - Wharf 30,860 26,477 21,192 16,310 25,000 25,000 - 1-000-5830-0000 Contributions and Donations 500 - - 1-000-5830-JUL4 Contributions and donations - - 1,000 1,000 -

1-000-5830-XMAS Donations - Christmas Parade - 100 - 1,000 1,500 1,500 - 1-B10-5830-NNOE B10 National Night Out Donations 200 - - 200 200 - 1-H40-5830-0000 Contributions and Donations 15,258 5,540 - 6,452 12,000 12,000 - 1-000-5850-0000 Other Miscellaneous Revenues 12,363 34,191 26,002 14,462 12,000 12,000 - 1-A92-5850-0000 A92 Miscellaneous Revenue 1,421 7,752 534 - 1-B10-5850-0000 B10 Miscellaneous Revenues 14,801 8,190 1,825 1,437 2,000 2,000 -

1-C11-5850-0000 C11 Misc Revenue - Highway and Streets - 1,925 93,180 3,783 - 1-H40-5850-MNST H40 Miscellaneous revenue - Main 13,525 7,520 26,156 8,802 17,000 17,000 - Street Mgr Program 1-H40-5850-FRMR H40 Miscellaneous revenue - Farmers 810 270 550 1,100 1,100 - Market 1-H60-5850-0000 H60 Other Miscellaneous Revenues - 14,829 - 1-H60-5851-0000 H60 Sale of Space 6,888 13,750 7,500 13,300 10,000 10,000 -

3-000-5851-0000 Fund 3 Sale of Space 6,888 13,750 7,500 13,300 10,000 10,000 - 1-H60-5852-0000 H60 Opening Graves 26,925 32,370 35,090 20,490 31,500 31,500 - 1-H60-5853-0000 H60 Monument/Marker Fees 960 1,080 2,400 1,140 1,000 1,000 - 1-000-5860-0000 Copies/Notary/Materials 159 21 20 22 100 100 - 1-000-5990-0000 Development Fees 38,324 - 15,000 15,000 15,000 - 1-A81-5990-0000 A81 Parking QAC PWA 50,961 52,184 53,436 54,719 54,719 56,032 1,313

FY23 Proposed Budget - DRAFT Page 4 4/8/2022 Difference Between FY22 FY22 Actual Budget & FY23 FY19 as of FY23 Proposed Projected Account Description Dept Actual FY20 Actual FY21 Actual 04/07/2022 FY22 Budget Budget Revenues 1-000-5999-0000 In-Kind Contribution from - Developer Subtotal Miscellaneous Other Revenue 4 33,446 383,392 512,177 364,766 3 52,019 3 58,332 6,313 Investment Earnings 1-000-5810-0000 Investment Earnings 22,182 130 102 34 100 50 (50)

1-000-5810-ICS0 Investment Earnings - ICS 14,864 40,986 29,997 14,783 20,000 15,000 ( 5,000) Total Investment Earnings 39,645 41,116 30,099 14,817 20,100 15,050 ( 5,050) Gains, losses and changes in Fair Market Value 1-000-5840-0000 Sale of Property (other than tax 4 ,100 - - sale) Total Gains, losses and changes in Fair 4,100 - - - - - Market Value Operating Transfers 1-000-5891-0000 Operating Transfers/PUT Transfer 55,384 - (197,459) (464,182) (436,558) 4 36,558

Subtotal Operating Transfers 55,384 - (197,459) (464,182) (436,558) - 436,558 Bonds Proceeds for Capital Projects 1-000-5900-0000 Long Term Debt Proceeds - 1-000-5900-CDA0 Long Term Debt Proceeds - 1-C11-5900-CDA0 C11 Long Tern Bond Proceeds - - 1-D10-5900-CDA0 D10 Long Term Bond Proceeds - - 1-000-5902-0000 Long Term Debt Proceeds - 1-000-5910-0000 Accumulated Reserves - Subtotal Bond Proceeds for Capital Projects - - -

Total 4,624,044 4 ,523,978 4 ,806,945 5,184,391 5,529,569 6,244,403 714,834 FY23 Proposed Budget - DRAFT Page 5 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Legislative General Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-A10-6210-0000 Legislative Expense-(Centreville Dollars/Volunteer

1,876 2,519 1,676 6 41 2,000 2,000 - Dinner) 1-A10-6220-QATV QAC TV for Council meetings (1) 1,950 1,200 3,600 3,600 - 1-A10-6610-0000 Donations/Appropriations 6,325 2,400 3 05 6,000 6,000 - 1-A10-7010-0000 Salaries 13,500 13,500 18,375 17,303 22,500 22,500 - 1-A10-7110-0000 Pension Expense 7 38 7 90 9 06 9 50 1,584 1,665 81 1-A10-7120-0000 Workmans Comp Insurance 2 80 2 90 3 85 7 54 5 42 8 00 258

1-A10-7210-0000 Payroll Taxes- FICA 1,033 1,033 1,348 1,324 1,721 1,721 - 1-A10-7215-0000 Payroll Taxes - SUTA 4 57 2 25 90 5 00 - ( 500) 1-A10-7310-0000 Dues and Subscriptions (2) 4,671 4,905 4,905 5,052 5,052 5,300 248 1-A10-7420-0000 Advertising 4 32 3,000 3,000 - 1-A10-7530-0000 Legal Fees 2,000 9,882 4,640 5,052 3,500 3,500 - 1-A10-7810-0000 Telephone-Communications 4 90 2,100 - (2,100) 1-A10-8510-0000 Convention, Meetings 1,810 - 1,775 (100) 3,000 3,000 -

1-A10-8520-0000 Lodging, Food and Travel 2,053 2 56 6 30 7 89 6,500 6,500 - 1-A10-8750-0000 Liability Insurance - - - Total 34,744 35,801 36,985 33,886 61,599 59,586 (2,013) Additional Requirements Explanation

(1) QAC TV - $150 per televised meeting (24 sessions)

(2) Dues and Subscriptions - Increase in MML fees

FY23 Proposed Budget - DRAFT Page 6 4/8/2022 Town of Centreville

FY2023

Operating Budget Department -Planning and Zoning General Fund Difference Between FY22 FY22 Actual FY23 Budget & FY23 as of Proposed Proposed Account Description FY19 Actual FY20 Actual FY21 Actual 04/07/2022 FY22 Budget Budget Budget Expenses 1-A70-6210-0000 Operations/Planning Expense - 8 4 0 4 00 4 00 - 1-A70-6410-0000 Planning Commission Expense - 1 50 3 00 2 50 2 50 - 1-A70-6420-0000 Board of Appeals Expense - 8 0 1 50 2 00 2 00 -

1-A70-7140-0000 Safety/Education Training 2 50 - 2 50 1 00 ( 150) 1-A70-7310-0000 Dues & Subscriptions - - 1 50 2 00 1 00 ( 100) 1-A70-7420-0000 Advertising for Planning 3 62 2 16 2 26 2 50 3 00 3 00 - 1-A70-7440-0000 Contract Services (1) 3 9,312 3 6,844 3 6,903 1 9,907 8 0,000 4 5,000 (35,000) 1-A70-7440-BB00 Contract Services - Reimbursable 7 ,714 8 ,213 3 0,637 2 6,088 - 1-A70-7440-MDIA MDIA Contract Services 2 8,391 1 3,288 1 0,944 1 1,831 2 4,000 2 0,000 (4,000)

1-A70-7530-0000 Legal Fees 6 ,528 2 ,800 1 0,860 4 ,122 8 ,000 8 ,000 - 1-A70-7530-BB00 Legal Fees - Reimbursable 9 6 1 28 4 ,288 5 ,449 - 1-A70-8520-0000 Lodging, Food, Travel & Meetings 2 00 4 00 - 2 00 2 00 2 00 - Total 82,853 62,119 94,316 68,035 113,800 74,550 (39,250) Additional Requirements Explanation

(1) Transition of Comprehensive plan from consultant to new

employee FY23 Proposed Budget - DRAFT Page 7 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Municipal Buildings Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-A81-6212-105N Property Taxes (1) 6 ,818 8,122 9 ,467 11,824 9 ,500 11,824 2 ,324 1-A81-7440-0000 Contract Services 50 9 8 1 ,049 -

1-A81-7440-105N Contract Services-105 N. Liberty 14,682 13,697 11,924 9 ,800 13,200 13,200 - 1-A81-8020-0000 Electricity 364 206 - - 950 950 - 1-A81-8020-SPLY Electricity, Supply 334 215 - - 900 900 - 1-A81-8021-0000 Heating 2 ,065 169 1 ,645 1 ,767 3 ,500 3 ,500 - 1-A81-8022-0000 Water and Sewer 7 ,282 - 7 ,760 - 7 ,000 7 ,000 - 1-A81-8110-0000 Repairs and Maintenance 14,423 23,772 25,755 10,469 22,000 22,000 -

1-A81-8750-105N Liability Insurance (2) 325 336 347 393 400 420 20 - Total 46,344 46,614 57,948 34,253 57,450 59,794 2,344 Debt 1-A81-8620-105N Debt Service - 105 N. Liberty $45,346 $45,346 $48,948 $0 $0 $0 $ - Additional Requirements Explanation

(1) Increase in Property tax based on valuation from SDAT in FY22

(2) Increase in Liability Insurance based on estimated 5% increase

FY23 Proposed Budget - DRAFT Page 8 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Administration General Fund Difference Between FY22 & FY22 Actual as FY23 Proposed FY23 Proposed Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Budget Expenses 1-A92-6210-0000 Operating Supplies 10,022 6,784 8,211 10,001 11,000 11,000 - 1-A92-6210-EVNT Special Events 4,135 2,040 - 1,470 2,500 2,500 -

1-A92-6210-JUL4 Independence Day Expense 8,606 - 187 4,442 5,000 5,000 - 1-A92-6210-XMAS Christmas Parade Expenses 2,446 2,074 1,669 1,082 2,300 2,300 - 1-A92-6620-0000 Community Grant Passthrough 59,449 17,974 - 1-A92-6620-XRDS Crossroads Grant Passthrough - - - 1-A92-7010-0000 Salaries (1) 5 68,479 5 88,414 6 26,383 5 74,719 5 93,662 6 74,332 80,670 1-A92-7010-0000 Salaries-Step/COLA 19,904 ( 19,904)

1-A92-7010-CRER Career Development - 1-A92-7010-CRER Salary Adjustments/Study 6,607 (6,607) 1-A92-7010-EOSP Salary-End of Service Payout 29,398 4,213 ( 25,185) 1-A92-7011-0000 Supplement per Employment Agreement 9,925 10,810 14,969 4,341 8,803 (8,803) 1-A92-7030-0000 Salaries- Overtime 2,892 1,867 4,291 5,057 4,500 4,000 (500) 1-A92-7110-0000 Pension Expense 20,645 23,029 27,347 29,666 41,794 49,901 8,107

1-A92-7110-0000 Pension Expense-Step/COLA/Study - 1,866 (1,866) 1-A92-7110-0000 Pension Expense-Career Ladder - - - 1-A92-7110-ADMN Pension Expense - MSRPS Admin Fee 926 940 695 929 1,000 1,000 - 1-A92-7120-0000 Workman's Comp Insurance 839 785 680 1,216 1,100 1,300 2 00 1-A92-7130-0000 Health Insurance- 90,770 88,686 1 02,617 89,634 1 07,907 1 73,501 65,594 1-A92-7130-LIFE Life Insurance 6,482 6,826 6,375 5,589 8,000 8,400 4 00

1-A92-7130-HRA0 Health Deductible Agreement 6,434 - 1-A92-7130-RET0 Retiree Stipend 9,948 7,915 6,720 4,800 4,800 -

1-A92-7130-FSA0 300 280 565 -

1-A92-7130-PCOR PCORI fees paid to United States Treasury 122 233 - 112 175 175 - 1-A92-7140-0000 Safety/Education/Training 9 3 7 3 - 500 750 2 50 1-A92-7190-0000 Employee Expense (3) 1,211 1,160 292 744 1,500 2,000 5 00 1-A92-7210-0000 Payroll Taxes- FICA 42,406 44,039 47,079 43,201 45,415 51,586 6,171 1-A92-7210-0000 Payroll Taxes- FICA (overtime) - 344 306 ( 38) 1-A92-7210-0000 Payroll Taxes - Step/COLA/Study - 2,028 (2,028)

1-A92-7210-0000 Payroll Taxes -FICA-Career Ladder - - - 1-A92-7215-0000 Payroll Taxes - SUTA - 1-A92-7310-0000 Dues and Subscriptions 1,150 1,504 864 235 1,200 1,000 (200) FY23 Proposed Budget - DRAFT Page 9 4/8/2022 Difference Between FY22 & FY22 Actual as FY23 Proposed FY23 Proposed Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Budget 1-A92-7420-0000 Advertising 2,065 3,907 3,204 2,753 5,000 5,000 -

1-A92-7440-0000 Contract Services-Professional Fees 22,989 23,112 30,921 20,009 38,000 38,000 - 1-A92-7440-ECON Economic Development 24,751 6,219 14,150 - - 1-A92-7440-BB00 Contract Services 2,256 - - 1-A92-7440-CC00 Credit Card Fees - 6 0 - -

1-A92-7440-GRNT 28,800

1-A92-7520-0000 Accounting & Audit Fees (4) 9,225 13,076 9,654 10,757 12,500 14,000 1,500 1-A92-7530-0000 Legal Fees 27,986 26,089 17,223 8,415 27,000 27,000 - 1-A92-7530-BB00 Legal Fees - Reimbursable 1,744 1,248 1,340 880 - 1-A92-7540-0000 Merchant and Credit Card Fees 543 866 840 538 2,250 2,250 - 1-A92-7550-0000 Contract/Temporary Help - 1-A92-7740-CC00 Computer Supplies and Maintenance 3,359 2,945 - -

1-A92-7810-0000 Telephone/Internet 7,052 7,237 8,567 6,936 7,200 7,200 - 1-A92-7910-0000 Postage 3,175 2,205 2,722 1,838 3,000 3,000 - 1-A92-8020-0000 Electricity 561 488 965 515 850 850 - 1-A92-8020-EDTS - Economic Development Charging Station 1,641 1,089 704 1,700 1,700 - 1-A92-8020-SPLY Electricity, Supply 1 4 6 499 162 600 600 - 1-A92-8020-SPTS - Economic Development Charging Station Supply 738 333 213 500 500 -

1-A92-8021-0000 Heating 678 1,199 1,182 1,692 3,000 3,000 - 1-A92-8110-0000 Repairs and Maintenance 250 831 349 2,250 2,250 - 1-A92-8190-0000 Repair & Maintenance-Vehicle 254 115 350 300 - (300) 1-A92-8191-0000 Vehicle Fuel/Oil 339 233 188 416 500 - (500) 1-A92-8510-0000 Convention, Meetings (5) 2,111 190 1,250 2,900 3,600 7 00 1-A92-8520-0000 Lodging and Travel (5) 4,804 - 922 825 5,000 5,700 7 00

1-A92-9120-0000 Bank Fees 1,287 881 798 300 300 - 1-A92-8750-0000 Liability Insurance (6) 29,835 33,314 33,259 39,203 34,600 36,500 1,900 1-A92-8750-CLM0 Liability Insurance - Claims - Total 975,611 939,919 980,198 875,927 1,048,755 1,178,314 100,760 Cost Transfer to Enterprise Fund 1-A92-7010-ALLO Salaries - Allocation of Cost (227,249) (147,104) (125,277) (201,152) (216,973) (134,866) (100,088) 1-A92-7030-ALLO Salaries - OT Allocation of Cost ( 1,157) (467) (858) ( 1,770) ( 1,575) (800) (675)

1-A92-7110-ALLO Pension Expense - Allocation of Cost ( 8,258) ( 5,757) ( 5,469) (10,383) (15,275) ( 9,980) (7,432) 1-A92-7120-ALLO Worker's Comp Insurance - Allocation of Cost (336) (196) (136) (425) (263) (260) ( 73) 1-A92-7130-ALLO Health & Life Ins - Allocation of Cost (38,645) (23,878) (21,798) (33,328) (40,567) (34,700) ( 15,239) 1-A92-7210-ALLO Payroll Taxes - FICA - Allocation of Cost (16,952) (11,010) ( 9,416) (15,120) (16,719) (10,378) (7,707)

1-A92-7440-0000 - Contract Fees - Software - Total Cost Transfer to Enterprise Fund (292,597) (188,411) (162,954) (262,177) (291,372) (190,985) (131,213) FY23 Proposed Budget - DRAFT Page 10 4/8/2022 Difference Between FY22 & FY22 Actual as FY23 Proposed FY23 Proposed Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Budget Additional Requirements Explanation

(1) Salaries - increase based on education policy and addition of

Administrative Assistant, Zoning Administrator, and HR Assistant (Town Manager prepared to cut HR Assistant/Admin Assistant)

(2) Grant Writer - $40 per hour/max 60 hours per month, total annual

$28,800

(3) Employee expense - removed from B10 budget and lumped into A92

to cover employee breakfasts, events, and supplies

(4) Audit Fees - Increase due to needing Single audit for Federal ARPA

funds received

(5) Attendance of Zoning Administrator to MML

(6) Liability Insurance - based on estimated 5% increase

* Vacant positions are estimated at highest maximum

FY23 Proposed Budget - DRAFT Page 11 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Police General Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-B10-6210-0000 Operating Supplies/Equipment 18,462 3 ,904 12,856 8,026 17,000 17,000 - 1-B10-6210-EVE0 Special Events 2 ,302 2 1,070 1,222 2,000 2,000 -

1-B10-6210-LGIT LGIT Grant Money Expenses 11,944 13,869 8,920 12,000 12,000 - 1-B10-6210-METR Meters Operating Supplies 2 ,586 278 117 1 0 3,000 1,500 (1,500) 1-B10-6430-0000 Parking Study - 1-B10-6510-0000 Crime Prevention 2 ,003 - 2,674 2,500 2,500 - 1-B10-6530-0000 Emergency Management 2 ,017 542 1,225 508 3,000 3,000 - 1-B10-7010-0000 Salaries (1) 734,886 760,567 8 67,566 6 33,229 8 64,149 9 84,479 120,330

1-B10-7010-0000 Salaries Step/COLA 21,422 (21,422) 1-B10-7010-CRER Career Development - 3,523 7,167 3,644 1-B10-7010-CRER Salary Adjustments/Promotions 10,443 10,443 1-B10-7010-EOSP Salary-End of Service Payout 17,689 5,187 (12,502) 1-B10-7011-0000 Supplement per employment agreement 5,236 6,787 7,696 9 09 1-B10-7030-0000 Salaries- Overtime 77,195 66,810 55,015 72,832 70,000 70,000 - 1-B10-7031-0000 Salaries- Overtime Reimbursable 1 ,033 9 ,775 - 8,196 -

1-B10-7110-0000 Pension Expense (2) 32,501 41,182 46,116 57,431 60,836 3 24,513 263,677 1-B10-7110-0000 Pension Expense - Salary adjustments/Promotions - 1,508 3,780 2,272 1-B10-7110-0000 Pension Expense-Career Ladder - 248 2,594 2,346 1-B10-7110-ADMN Pension Expense - MSRPS Admin Fee 920 940 695 929 1,000 1,000 - 1-B10-7120-0000 Workman's Comp Insurance 35,108 37,654 41,659 53,998 46,927 57,000 10,073

1-B10-7130-0000 Health Insurance 153,414 171,261 1 83,234 1 82,096 2 26,388 3 79,015 152,627 1-B10-7130-Life-Life Insurance 5 ,281 8 ,433 7,856 6,592 11,500 12,075 5 75 1-B10-7130-FSA0 Flex Spending Accounts 15 10 1 5 1 5 - 1-B10-7130-HRA0 Health Deductible Reimbursement 19,542 14,353 14,162 - 1-B10-7130-RET0 Retiree Stipend - 2 0 4,800 4,800 - 1-B10-7140-0000 Safety/Education/Training 7 ,007 (1,283) 4,197 3,197 7,000 7,000 -

1-B10-7150-0000 Uniforms/Clothing 10,048 5 ,169 11,945 19,674 20,000 15,000 (5,000) 1-B10-7151-0000 Uniforms/Cleaning 5 ,300 5 ,225 4,422 2,400 5,400 5,400 - 1-B10-7190-0000 Employee Expense 463 493 158 500 (500) 1-B10-7210-0000 Payroll Taxes- FICA 60,147 62,747 66,627 52,622 66,107 75,313 9,205 FY23 Proposed Budget - DRAFT Page 12 4/8/2022 Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23

Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget 1-B10-7210-0000 Payroll Taxes- FICA (overtime) - 5355 5355 - 1-B10-7210-0000 Payroll Taxes Salary adjustment/Promotions - 1,639 799 (840) 1-B10-7210-0000 Payroll Taxes- FICA-Career Ladder - 270 548 2 79

1-B10-7215-SUTA 4 ,347 -

1-B10-7310-0000 Dues and Subscriptions 575 656 365 400 1,000 1,000 - 1-B10-7420-0000 Advertising 1 ,145 216 1,879 662 1,500 1,500 - 1-B10-7440-0000 Contract Services 15,327 11,691 34,841 16,265 19,342 19,342 0 1-B10-7445-REDS Redspeed Fees 22,713 27,849 19,351 5,120 25,000 25,000 - 1-B10-7530-0000 Legal Fees 5 ,240 1 ,048 576 788 8,000 8,000 - 1-B10-7710-0000 Office Supplies/Printing 2 ,392 3 ,206 3,001 1,159 3,000 3,000 -

1-B10-7810-0000 Telephone/Communications (3) 10,163 10,323 12,247 9,561 12,000 13,000 1,000 1-B10-7910-0000 Postage 51 356 8 8 125 125 - 1-B10-8020-0000 Electricity 315 610 889 694 600 600 - 1-B10-8020-SPLY Electricity, Supply 427 468 1,458 1,184 900 900 - 1-B10-8110-0000 Repairs and Maintenance 7 833 2,525 4,145 5,000 5,000 - 1-B10-8190-0000 Repair & Maintenance-Vehicle 29,443 13,692 11,525 9,210 25,000 25,000 -

1-B10-8191-0000 Gas, Oil - Vehicles (4) 26,467 19,863 20,163 20,960 27,000 37,000 10,000 1-B10-8510-0000 Convention, Meetings 390 - - 1,500 1,500 - 1-B10-8520-0000 Lodging, Food and Travel 609 973 - 1,000 1,000 - 1-B10-8750-0000 Liability Insurance - Total 1 ,285,492 1 ,296,139 1,444,387 1,187,299 1,613,515 2,159,132 5 45,617 Additional Requirements Explanation

(1) Salaries - increase for 2 police officer positions (Town Manager

prepared to cut new officers and keep 2 promotions)

(2) Pension - increase for LEOPS currently 36.2% (inclusive of $31,868

annual credit for 25 years) State calculates based on calendar year and not fiscal year and State's calculations are a year behind.

(3) Telephone - Increase based on current costs

(4) Gas - increase based on rising fuel costs

FY23 Proposed Budget - DRAFT Page 13 4/8/2022 Townof Centreville FY2023 Operating Budget Department -Streets General Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-C11-6122-0000 Street Lights 122,213 131,055 134,559 89,817 135,000 135,000 - 1-C11-6122-SPLY Street Lights Supply 15,657 15,887 17,327 11,701 18,000 18,000 -

1-C11-6123-0000 Snow Removal 8 ,780 1 ,795 2 ,300 2 ,111 11,000 11,000 - 1-C11-6210-0000 Operating Supplies 18,046 22,020 19,519 23,405 25,000 25,000 - 1-C11-6220-0000 Small Tools and Equipment 5 ,310 921 4 ,080 2 ,524 10,000 10,000 - 1-C11-6220-ALLO Small Tools and Equipment - Allocation of Cost - - 1-C11-7010-0000 Salaries (1) 263,242 327,935 345,104 239,143 360,396 507,854 147,458 1-C11-7010-0000 Salaries Step/COLA 13,604 (13,604)

1-C11-7010-CRER Career Development 4 ,968 42,653 3 7,685 1-C11-7010-CRER Salary Adjustments/Study 24,074 (24,074) 1-C11-7010-EOSP Salary-End of Service Payout 8 ,392 2 ,504 (5,888) 1-C11-7030-0000 Overtime Regular 5 ,637 4 ,425 620 7 ,161 15,000 15,000 - 1-C11-7110-0000 Pension Expense 13,049 17,841 20,843 12,486 25,372 37,581 1 2,209 1-C11-7110-0000 Pension Expense Step/COLA/Study - 2 ,653 (2,653)

1-C11-7110-0000 Pension Expense-Career Ladder - 350 3 ,156 2,807 1-C11-7110-ADMN Pension Expense - MSRPS Admin Fee 920 940 695 929 1 ,000 1 ,000 - 1-C11-7120-0000 Workman's Comp Insurance 13,653 10,995 11,224 13,230 9 ,337 14,000 4,663 1-C11-7130-0000 Health Insurance 39,145 58,165 54,205 40,358 124,980 193,317 6 8,338 1-C11-7130-LIFE Life Insurance 2 ,100 2 ,989 2 ,901 1 ,696 3 ,700 3 ,885 185 1-C11-7130-FSA0 Flex Spending Accounts 35 - 15 20 -

1-C11-7130-HRA0 Health Deductible Reimbursement 6 ,250 - 1 ,724 4 ,096 - 1-C11-7130-RET0 Retiree Stipend 3 ,989 4 ,800 4 ,800 - 1-C11-7140-0000 Safety/Education/Training 1 ,547 2 ,622 144 113 6 ,000 6 ,000 - 1-C11-7150-0000 Uniforms/Clothing (2) 2 ,114 220 1 ,840 1 ,899 3 ,000 4 ,500 1,500 1-C11-7190-0000 Employee Expense (3) 979 1 ,584 1 ,143 1 ,835 1 ,500 3 ,000 1,500 1-C11-7210-0000 Payroll Taxes- FICA 20,191 24,533 26,304 18,437 31,980 38,851 6,871

1-C11-7210-0000 Payroll Taxes- FICA (overtime) - 1 ,148 1 ,148 - 1-C11-7210-0000 Payroll Taxes Step/COLA/Study - 2 ,882 (2,882) 1-C11-7210-0000 Payroll Taxes- FICA-Career Ladder - 380 3 ,263 2,883 1-C11-7215-0000 Payroll Taxes - SUTA 1 ,000 1 ,000 - 1-C11-7310-0000 Dues and Subscriptions (4) 75 75 35 328 300 600 300 1-C11-7420-0000 Advertising (5) - - 107 332 500 650 150 FY23 Proposed Budget - DRAFT

Page 14 4/8/2022 Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget 1-C11-7440-0000 Contract Services 15,401 14,337 14,457 12,021 18,000 22,000 4,000 1-C11-7440-EQRE Equipment Rentals 1 ,519 1 ,384 751 1 ,699 5 ,000 5 ,000 - 1-C11-7440-MDOT Contract Services-MDOT Projects 292 - 1-C11-7440-SIDE Sidewalk Refurbishment & Maintenance 1 ,000 338 30,000 - (30,000)

1-C11-7440-STRE Streets, Curbing, Pothole Repair (HUR) * 75,714 32,255 55,845 27,417 207,021 223,290 1 6,269 1-C11-7440-TREE Contract Services - Trees (6) 5 ,188 - 700 7 ,400 5 ,000 15,000 1 0,000 1-C11-7450-SIDE Sidewalk Revolving Fund Multi-Year 33,495 84,616 338 - 1-C11-7440-TEMP Temporary Employees 36,575 13,825 5 ,273 8 ,032 36,779 36,779 - 1-C11-7530-0000 Legal Fees - 2 ,416 244 - 1-C11-7710-0000 Office Supplies (7) 42 52 1 ,033 62 250 1 ,000 750

1-C11-7740-CC00 Computer Supplies and Maintenance 579 - - 1-C11-7810-0000 Telephone/Internet 1 ,844 1 ,862 1 ,823 998 1 ,900 1 ,900 - 1-C11-8020-0000 Electricity 1 ,300 1 ,169 1 ,646 1 ,039 2 ,300 2 ,300 - 1-C11-8020-SPLY Electricity, Supply 12 132 652 213 600 600 - 1-C11-8021-0000 Heating 23,384 12,507 12,928 18,851 23,000 15,000 (8,000) 1-C11-8110-0000 Repairs and Maintenance 6 ,270 6 ,007 12,938 13,808 20,000 20,000 -

1-C11-8190-0000 Repair & Maintenance-Vehicle 8 ,748 7 ,711 8 ,223 8 ,705 15,000 10,000 (5,000) 1-C11-8191-0000 Gas, Oil - Vehicles (8) 7 ,838 9 ,454 7 ,627 13,706 10,000 18,000 8,000 1-C11-8510-0000 Convention, Meetings 313 500 500 - 1-C11-8520-0000 Lodging, Food and Travel 360 - 50 128 1 ,000 1 ,000 - 1-C11-8750-0000 Liability Insurance - Total Expenses 758,503 813,302 772,041 585,945 1,222,665 1,456,131 233,466

71% spent - Cost Transfer to Enterprise Fund - 1-C11-7010-ALLO Salaries - Allocation of Cost (105,166) (85,440) (66,915) (83,700) (146,859) (110,101) (36,758) 1-C11-7030-ALLO Salaries - OT Allocation of Cost (2,192) (1,106) ( 124) (2,506) (5,250) (3,000) (2,250) 1-C11-7110-ALLO Pension Expense - Allocation of Cost (5,220) (4,460) (4,169) (4,370) (10,339) (7,516) (2,823) 1-C11-7120-ALLO Worker's Comp Insurance - Allocation of Cost (5,461) (2,749) (2,245) (4,631) (3,785) (2,800) ( 985)

1-C11-7130-ALLO Health Insurance - Allocation of Cost (16,498) (15,288) (12,510) (14,719) (45,038) (38,663) (6,375) 1-C11-7210-ALLO Payroll Taxes - FICA - Allocation of Cost (8,061) (6,133) (5,261) (6,453) (11,636) (8,652) (2,984) 1-C11-6220-0000 Small tools & equipment - Total Cost Transfer to Enterprise Fund ( 142,598) ( 115,177) (91,224) ( 116,379) ( 222,908) ( 170,733) (52,174) Debt 1-C11-8920-CDA0 Debt Payments 2007 CDA LGIF -

1-C11-8920-CDA0 Debt Payments 2007 CDA LGIF - Refinance - 1-C11-8921-CDA0 Debt Payments 2012 CDA LGIF 135,853 135,863 135,075 $ 22,484 $ 135,717 $ 135,538 ( 180) 1-C11-8922-CDA0 Debt Payments 2016 CDA LGIF-2016 Road Improvements 223,079 224,108 224,768 $ 33,520 $ 222,790 $ 222,647 ( 142) Total Debt 358,932 359,971 359,842 $ 56,004 $ 358,507 $ 358,185 (322) FY23 Proposed Budget - DRAFT Page 15 4/8/2022

Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget

* Highway User Revenue estimated from State of MD

Additional Requirements Explanation

(1) Salaries - change PT to FT position, add Utility Worker III and partial cost

(50%) of Administrative assistant (Town Manager prefers to shift hiring of experienced personnel versus entry level)

(2) Uniforms - increase in costs to provide uniform

(3) Employee expense - increase for increase in # of employees

(4) Dues and subscriptions - New subscription needed

(5) Advertising - report increase/advertising costs increase

(6) Trees - Rising costs in tree removal

(7) Office supplies - costs for supplies for Administrative assistant

(8) Gas - increase based on rising fuel costs

* DPW is the most under-manned and under-experienced with consistent

retention challenges FY23 Proposed Budget - DRAFT Page 16 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Goodwill Volunteer Fire Company General Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-B22-6610-CAPL Goodwill Fire Co Reimbursable Grant 10,000 10,000 10,000 10,000 10,000 10,000 -

1-B22-6610-OPER Goodwill Fire Co Reimbursable Grant 10,000 10,000 10,000 10,000 10,000 10,000 - 1-B22-6615-CAPL EMS Reimbursable Grant 15,000 15,000 15,000 15,000 15,000 15,000 - 1-B22-6615-OPER EMS Reimbursable Grant 10,000 10,000 10,000 10,000 10,000 10,000 - Total 45,000 45,000 45,000 45,000 45,000 45,000 - FY23 Proposed Budget - DRAFT Page 17 4/8/2022 Town of Centreville FY2023 Operating Budget

Department -Waste Removal General Fund Difference FY22 Actual Between FY22 as of FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-C22-6210-0000 Operating Supplies - - 1-C22-6310-0000 Landfill Fees 11,581 12,058 1 3,624 9 ,293 18,000 18,000 - 1-C22-7440-0000 Contract Services (1) 2 69,182 2 86,032 294,443 170,015 3 46,598 3 55,400 8,802

1-C22-8110-0000 Small Tools and Supplies - - 1-C22-8191-0000 Gas, Oil - Vehicles - 533 - 1-C22-8750-0000 Liability Insurance - - Total 280,763 298,089 308,601 179,308 364,598 373,400 8,802 Additional Requirements Explanation

(1) Contract services - increase based on contract increase (current

bills are adjusted based on performance) FY23 Proposed Budget - DRAFT Page 18 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Parks and Playgrounds Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-D10-6150-0000 Street Decorations 1 ,988 6 42 1 ,375 9 13 2 ,500 2 ,500 -

1-D10-6210-0000 Operating Supplies 1 ,420 2 ,284 6 08 1 ,731 2 ,500 2 ,500 - 1-D10-6210-WHAR Operating Supplies 1 47 2 ,355 1 ,041 ( 5) 2 ,500 2 ,500 - 1-D10-6212-WHAR Property Taxes 2 ,632 2 ,597 2 ,027 2 ,218 3 ,000 2 ,500 ( 500) 1-D10-6430-0000 Park Advisory Board (revolving account) 4 ,890 4 ,748 2 ,641 9 10 6 ,500 6 ,500 - 1-D10-6440-0000 Community Programs 1 98,423 - - 1-D10-7440-0000 Contract Services (1) 2 1,267 3 1,645 3 1,516 1 9,604 3 7,000 4 2,000 5 ,000

1-D10-7440-CBTG Chesapeake Bay Trust Grant 3 0,000 - 1-D10-7440-PHRA Phragmites Eradication 2 ,901 4 ,333 1 0,000 5 ,000 ( 5,000) 1-D10-7440-WHAR Contract Services 6 ,963 1 2,154 9 ,259 3 ,722 1 6,000 1 6,000 - 1-D10-7440-WIF0 Waterway Improvement Fund Grant Expenses 1 69 8 7,514 3 8,741 - 1-D10-7440-WILL Willows Park & Rec Imp Fee Exp 3 3,324 - 1-D10-8020-0000 Electricity 5 06 6 06 6 89 4 52 6 00 6 00 -

1-D10-8020-SPLY Electricity, Supply 4 1 8 1 42 4 2 3 00 3 00 - 1-D10-8020-SPWH Wharf Electricity, Supply (2) 1 5 59 2 ,358 1 ,502 1 ,500 2 ,000 5 00 1-D10-8020-WHAR Electricity (2) 1 ,137 1 ,396 2 ,346 1 ,514 1 ,400 2 ,000 6 00 1-D10-8021-WHAR Heating - 1-D10-8110-0000 Repairs and Maintenance 1 ,074 2 77 7 11 3 34 3 ,000 3 ,000 - 1-D10-8110-WHAR Repairs and Maintenance 8 ,592 1 ,034 1 ,863 7 23 5 ,000 5 ,000 -

1-D10-8191-0000 Gas, Oil - Vehicles (3) 5 72 2 83 1 ,047 3 ,000 5 ,000 2 ,000 1-D10-8750-0000 Liability Insurance - Total 282,537 178,402 59,758 77,779 94,800 97,400 2 ,600 Debt - 1-D10-8920-0000 Debt payments (Refinance Wharf Property) - - 1-D10-8922-CDA0 Debt Payments CDA LGIF 2016 Bond 2 7,572 2 7,699 2 7,780 4 ,143 2 7,536 2 7,536 - 27,572 27,699 27,780 4,143 27,536 27,536 - D10 Additional Requirements Explanation

(1) Contract Services - Increase in landscaping costs

(2) Electricity - costs for electricity at the docks (1st year)

FY23 Proposed Budget - DRAFT Page 19 4/8/2022

(3) Gas - increase based on rising fuel costs

FY23 Proposed Budget - DRAFT Page 20 4/8/2022 Town of Centreville FY2023 Operating Budget Department -MainStreet General Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-H40-6210-BUSI Downtown Appreciation Day-Special Events 2 ,524 2,500 4 6 2 ,500 2 ,500 - 1-H40-6210-COVD SERI Grant -

1-H40-6210-MICR Upper Shore Ag Micro Grant - 2 64 - 1-H40-6210-MNST Operating Supplies 1 5,416 1 1,963 1 5,983 7 ,399 1 5,200 1 5,200 - 1-H40-6210-MSEV Mainstreet Events 1 3,832 6 ,629 6 ,982 7 ,240 1 3,100 1 3,100 - 1-H40-7310-0000 Dues and Subscriptions 1 67 1 ,167 - 3 00 3 00 - 1-H40-7440-0000 Contract Services 4 21 - 2 10 6 20 2 ,000 2 ,000 - 1-H40-7440-MNST Contract Services 4 ,574 2 ,860 1 3,296 6 ,804 4 ,600 4 ,600 -

1-H40-7440-SERI Seri Grant Expenses - 1-H40-8510-0000 Convention, Meetings 1 07 - 1 ,500 1 ,500 - 1-H40-8520-MNST Lodging, Travel 5 43 5 57 - 8 00 8 00 - Total 34,952 25,806 38,971 22,372 40,000 40,000 - Revenues 1-H40-5830-0000-Contributions and Donations 15,258 5,540 3,700 6,452 12,000 12,000 $ - 1-H40-5850-MNST-Mainstreet 13,525 7,520 26,156 6,993 17,000 17,000 $ - 1-H40-5850-FRMR-Farmers Market 810 270 550 0 1,100 1,100 $ -

1-H40-5850-MICR Uppper Shore Ag Micro-grant 4,523 1-H40-5850-SERI SERI Grant $ - Total H40 Revenue 29,593 13,330 30,406 17,968 30,100 $ 30,100 $ - FY23 Proposed Budget - DRAFT Page 21 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Economic Development Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget

Expenses 1-H50-7310-0000 Dues and Subscriptions - - - 1 ,500 1 ,500 - 1-H50-7420-0000 Advertising 9 00 4 ,000 4 ,000 - 1-H50-7440-0000 Contract Services - - - 4 80 5 ,000 5 ,000 - 1-H50-7440-EDMR Contract Services- Position - - - 6 ,520 2 5,000 2 5,000 - 1-H50-7440-GRNT Grant Matching - - - 4 ,000 4 ,000 - 1-H50-8520-MNST Lodging, Travel

- - - 5 00 5 00 -

Total - - - 7,900 40,000 40,000 - Town of Centreville FY2023 Operating Budget Department -Cemetery General Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY 21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-H60-6210-0000 Operating Supplies 494 2 35 2 ,350 559 1 ,000 1 ,000 - 1-H60-6430-0000 Cemetery Advisory Committee * - 3 ,143 1 ,424 (1,719)

1-H60-7440-0000 Contract Services (1) 19,706 29,681 46,594 27,123 25,000 34,000 9 ,000 1-H60-8020-0000 Electricity 678 6 16 708 466 600 600 - 1-H60-8020-SPLY Electricity, Supply 45 49 65 39 200 200 - 1-H60-8021-0000 Heating 79 - - - 1-H60-8110-0000 Repairs and Maintenance 4 08 790 2 ,380 1 ,000 1 ,000 - 1-H60-8190-0000 Repairs & Maintenance-Vehicle 41 - 1-H60-8191-0000 Gas, Oil - Vehicles 4 05 275 24 1 ,500 1 ,500 -

1-H60-8750-0000 Liability Insurance - Total 20,923 31,513 50,782 30,590 32,443 39,724 7,281 *Approved in FY20 to use 90% interest earned from Perpetual Care Acct-FY23 Calculation ($1,582.67 X 90%=$1,424.40) Additional Requirements Explanation

(1) Increase in costs for Cemetery/grave openings, markers, weed

eating, etc.

FY23 Proposed Budget - DRAFT Page 23 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Watershed General Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 1-H90-6210-0000 Operating Supplies 23 1-H90-7010-0000 Salaries-Other - - 1-H90-7140-0000 Education, Training / Advertise - - 1 ,400 1 ,400 -

1-H90-7210-0000 Payroll Taxes- FICA - - 1-H90-7440-0000 Contract Services (1) 2 ,045 375 456 881 2 ,200 3 ,200 1 ,000 1-H90-7440-DNR0 Contract Services - DNR grant 2 ,475 - - 1-H90-7530-0000 Legal - - 1-H90-7810-0000 Telephone - - 1-H90-8110-0000 Repairs and Maintenance 277 2 ,960 - 892 3 ,000 3 ,000 - 1-H90-8190-0000 Repairs & Maintenance-Vehicle (Street Sweeper) 280 1 ,768 3 ,000 3 ,000 - 1-H90-8191-0000 Gas, Oil - Vehicles 233 691 1 ,097 779 3 ,000 3 ,000 -

1-H90-8750-0000 Liability Insurance - Total 5,031 4,026 1,833 4,343 12,600 13,600 1 ,000 Additional Requirements Explanation

(1) Contract Services increase for attendance of meetings

FY23 Proposed Budget - DRAFT Page 24 4/8/2022 Town of Centreville FY2023 Operating Budget Proposed Revenues Enterprise Fund Difference Between FY22 FY23 Budget & FY23 FY22 Actual as FY22 Proposed Projected Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 Revenues Revenues Revenues Sewer Revenue 7-C21-5410-0000 Sewer 854,570 891,181 1,132,032 1,065,593 1,388,505 1,457,930 69,425

7-C21-5411-0000 Sewer Penalty 164 - 7-C21-5452-0000 Sewer Connection Charge (2) 400 - 300 600 600 - 7-C21-5811-CDA0 CDA LGIF Interest Income Wastewater Collection 1 4,471 - 7-C21-5820-0000 Farm Revenue - 7-C21-5850-0000 Other miscellaneous revenues 2,972 - 7-C21-5900-CDA0 Sewer CDA LGIF Bond Proceeds 77 - 7-C21-5999-0000 In-Kind Contribution Developer - Total Sewer 869,605 891,258 1,135,004 1,065,893 1,389,105 1,458,530 69,425

Water Revenue 7-C24-5440-0000 Water 771,591 812,787 1,016,487 959,033 1,230,320 1,291,836 61,516 7-C24-5441-0000 Water Penalty 2 5,160 1 5,294 - 6 6,220 2 0,000 2 0,000 - 7-C24-5442-0000 Vacant Lots (3) 7,882 6,839 1 1,673 9,640 1 3,800 1 2,400 (1,400) 7-C24-5450-0000 Other Water Charges 50 800 - 400 1,500 1,500 - 7-C24-5451-0000 Meter Equipment (2) 1 5,320 - - 815 2,600 2,600 - 7-C24-5452-0000 Water Connection Charge (2) 300 - 200 600 600 -

7-C24-5453-0000 I&I Study Charge 275 - 7-C24-5811-CDA0 CDA LGIF Interest Income Water Treatment 2 1,148 - 7-C24-5811-CDA1 CDA LGIF Interest Income Water Distribution - 7-C24-5820-0000 Rent Revenue - - 7-C24-5850-0000 Other miscellaneous revenues 17 8,606 864 1,350 - 7-C24-5870-0000 USDA CRP Revenue - 7-C24-5900-0000 Long Term Debt Proceeds - 7-C24-5900-CDA0 Long Term Debt Proceeds 77 - 7-C24-5999-0000 In-Kind Contribution Developer -

Total Water 841,468 844,402 1,029,299 1,037,658 1,268,820 1,328,936 60,116 7-C26-5120-0000 Sewer Allocation Fees (1) 546,651 4,039 140,567 127,552 4 5,121 (82,431) 7-C27-5121-0000 Water Allocation Fees (1) 321,111 4,936 8 1,785 7 4,926 2 6,505 (48,421) 7-C25-5870-0000 Farm Revenue other than Sale of Crops 2 9,500 5 9,000 5 9,000 2 9,500 5 0,000 5 0,000 - 7-C25-5870-CRP0 Rental Revenue - USDA CRP Payment 4,222 4,222 - -

7-000-5730-0000 Other fines and forfeitures 345 125 50 200 - 7-000-5735-0000 Merchant Acct Administration Fees - - FY23 Proposed Budget - DRAFT Page 25 4/8/2022 Difference Between FY22 FY23 Budget & FY23 FY22 Actual as FY22 Proposed Projected Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 Revenues Revenues Revenues 7-000-5810-0000 Investment Earnings 1 9,857 5 4,496 4 5,807 1 3,278 2 0,000 1 7,000 (3,000)

7-000-5819-0000 Interest on Delinquent Accounts 2 8,337 - 7-000-5850-0000 Other miscellaneous revenues 1 1,793 6 4,390 - Total Other 950,022 138,611 391,600 42,978 272,477 138,625 ( 133,852) Total Enterprise Fund Revenues 2,661,095 1,874,271 2,555,903 2,146,529 2,930,402 2,926,091 (4,311) Percentage received

(1) Allocations calculated on:

4 vacant lots (Glendale @ 80% )($44,076.80) 2 possible existing vacant lots @ 100%)($27,548)

(2) Meter Equip/Water Connection calculated on 6 hookups

New Water Rate with 5% increase New Sewer Rate with 5% increase

(3) Based on current 62 vacant lots ($50 X 4 quarters)

FY23 Proposed Budget - DRAFT Page 26 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Sewer Enterprise Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 7-C21-6210-0000 Operating Supplies 5 ,773 4,090 3,974 3 ,125 5 ,000 5 ,000 - 7-C21-6211-0000 Merchant Fees - -

7-C21-6220-0000 Small Tools and Equipment 1 ,654 5 86 2,071 1 ,466 3 ,000 4 ,000 1 ,000 7-C21-6220-ALLO Small Tools and Equipment - - 7-C21-6360-0000 Sludge Generator Fee - 2,330 2 ,500 2 ,500 - 7-C21-6510-0000 Chemicals and Lab Supplies (1) 12,560 15,503 27,554 16,427 20,000 25,000 5 ,000 7-C21-7010-0000 Salaries (2) 80,367 83,703 98,270 81,024 102,336 135,631 33,295 7-C21-7010-0000 Salaries Step/COLA 4 ,180 (4,180)

7-C21-7010-CRER-Career Ladder - 3 ,645 3 ,645 7-C21-7010-CRER Salary Adjustments/Study 3 ,753 (3,753) 7-C21-7010-EOSP Salary-End of Service Payout 2 ,190 695 (1,494) 7-C21-7030-0000 Overtime Regular 11,729 9,431 9,562 8 ,851 12,500 12,500 - 7-C21-7110-0000 Pension Expense 4 ,122 4,673 5,487 5 ,189 7 ,204 10,037 2 ,832 7-C21-7110-0000 Pension Expense Step/COLA - 294 ( 294) 7-C21-7110-0000 Pension Expense-Career Ladder/Sal Adj - 264 270 6

7-C21-7110-ADMN Pension Expense - MSRPS Admin Fee 917 9 40 695 783 1 ,000 1 ,000 - 7-C21-7120-0000 Workmen's Comp Insurance 2 ,925 2,033 2,764 2 ,681 2 ,626 2 ,900 274 7-C21-7130-0000 Health Insurance 11,307 12,547 17,429 14,031 17,533 55,671 38,137 7-C21-7130-LIFE Life Insurance 1 ,142 1,152 1,149 901 1 ,400 1 ,470 70 7-C21-7130-FSA0 Flex Spending Accounts 30 18 15 - 7-C21-7130-HRA0 HRA - Sewer Health Reimbursement 650 5 47 9 -

7-C21-7130-RET0 Retiree Stipend 4 16 1 ,200 1 ,200 - 7-C21-7140-0000 Safety/Education/Training 2 ,681 1,580 367 247 8 ,500 8 ,500 - 7-C21-7150-0000 Uniforms/Clothing (3) 892 1 28 313 185 1 ,800 2 ,500 700 7-C21-7190-0000 Miscellaneous Employee Benefits 236 5 85 508 188 800 800 - 7-C21-7210-0000 Payroll Taxes- FICA 6 ,907 6,927 8,079 6 ,663 7 ,829 10,376 2 ,547 7-C21-7210-0000 Payroll Taxes- FICA (overtime) - 956 956 -

7-C21-7210-0000 Payroll Taxes Step/COLA - 320 ( 320) 7-C21-7210-0000 Payroll Taxes-FICA Career Ladder/Sal Adj - 287 279 (8) FY23 Proposed Budget - DRAFT Page 27 4/8/2022 Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget 7-C21-7310-0000 Membership Dues 175 1 55 - - 350 350 - 7-C21-7420-0000 Advertising 173 66 - 750 500 500 -

7-C21-7440-0000 Contract Services (4) 136,719 129,889 1 53,110 139,276 200,000 225,000 25,000 7-C21-7440-COLL Sewer - Collection 8 ,503 - 10,577 7 ,000 7 ,000 - 7-C21-7440-EQRE Equipment Rental 90 - 7-C21-7440-TRMT Sewer - Treatment 474 - 361 2 ,500 2 ,500 - 7-C21-7440-SFTW Contract Fees - Software 8,029 - - 7-C21-7520-0000 Audit Fees (5) 4 ,613 6,538 4,827 5 ,379 6 ,500 6 ,750 250 7-C21-7530-0000 Legal Fees 448 - 192 2 ,053 500 3 ,000 2 ,500

7-C21-7550-0000 Contract Temporary Help - - - 7-C21-7710-0000 Office/Bldg/Plant Supplies 132 2 05 688 31 500 700 200 7-C21-7740-CC00 Computer Supplies and Maintenance 726 6 74 1,536 - 7-C21-7810-0000 Telephone/Internet 1 ,799 1,596 1,692 1 ,293 1 ,600 1 ,600 - 7-C21-7910-0000 Postage 763 8 01 1,375 913 1 ,200 1 ,200 - 7-C21-8020-0000 Electricity 5 ,141 8,605 9,163 4 ,277 9 ,000 9 ,000 - 7-C21-8020-SPLY Electricity, Supply 2 ,114 6,101 8,111 2 ,657 8 ,000 8 ,000 -

7-C21-8110-0000 Repairs and Maintenance 1 ,321 2,217 14,877 1 ,500 12,000 12,000 - 7-C21-8110-DSCH R&M - Discharge - - 7-C21-8110-COLL R&M Collection 15,663 26,442 18,793 9 ,400 20,000 20,000 - 7-C21-8120-0000 Repair & Maintenance - Pumps and Wells 9 ,110 4,620 944 - 7-C21-8130-0000 Repairs and Maintenance- Plant 27,374 38,334 24,302 14,581 20,000 30,000 10,000 7-C21-8190-0000 Repair & Maintenance-Vehicle 711 1,160 3,297 1 ,453 3 ,500 3 ,500 -

7-C21-8191-0000 Gas, Oil - Vehicles 4 ,869 4,332 3,910 2 ,603 4 ,000 5 ,000 1 ,000 7-C21-8510-0000 Conventions & Meetings 606 - 156 500 1 ,000 500 7-C21-8520-0000 Lodging, Food and Travel 1 ,396 6 132 64 500 1 ,000 500 7-C21-8610-0000 Interest Expense - General 166,100 164,057 1 57,236 78,104 150,071 143,718 (6,353) 7-C21-8611-0000 Bond Administrative Fee 1 ,201 7,242 7,242 750 7 ,242 7 ,328 86 7-C21-8650-0000 Depreciation Allowable - -

7-C21-9120-0000 Bank Fees - NSF 36 24 100 100 - 7-C21-9210 Fines, Penalties, and Judgements - - 7-C21-8750-0000 Liability Insurance 14,475 15,398 16,112 19,217 17,300 18,200 900 Total 548,495 571,450 619,231 426,061 680,335 792,376 112,040 - Cost Transfer to Enterprise Fund - 7-C21-7010-ALLO Salaries - Allocation of Cost 166,208 116,272 96,096 142,426 181,916 122,484 (59,432) 7-C21-7030-ALLO Salaries - OT Allocation of Cost 1 ,992 8 46 491 2 ,138 3 ,413 1 ,900 (1,513)

7-C21-7110-ALLO Pension Expense - Allocation of Cost 6 ,739 5,109 4,819 7 ,377 12,807 8 ,748 (4,059) FY23 Proposed Budget - DRAFT Page 28 4/8/2022 Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget 7-C21-7120-ALLO Worker's Comp Insurance - Allocation of Cost 2 ,898 1,473 1,191 2 ,528 2 ,024 1 ,530 ( 494)

7-C21-7130-ALLO Health & Life Ins - Allocation of Cost 27,572 19,583 17,154 24,024 42,803 36,682 (6,121) 7-C21-7210-ALLO Payroll Taxes - FICA - Allocation of Cost 12,506 8,571 7,339 10,787 14,178 9 ,515 (4,662) 7-C21-6220-0000 Small tools & equipment - - 7-C21-7440-0000 - Contract Fees - Software - - Total Cost Transfer to Enterprise Fund 217,915 151,855 127,089 189,278 257,140 180,859 (76,280) - Debt Payments -

7-C21-2710-MDE0 (ARRA Direct Water Loan) 112,215 113,337 - 115,615 115,615 - 7-C21-8620-0000 Debt Payments - 7-C21-8620-CDA0 Debt Payments - WWTP Collection Sys Imprv - 7-C26-2791-USDA USDA RUS Loan #9201 - 7-C21-2712-0000 Debt Payments - 2016 LGIF Bond 8 5,000 8 5,423 8 7,500 8 7,500 8 8,750 1 ,250 7-C21-2713-0000 Debt Payments - 2017 LGIF Bond 2 30,250 2 34,500 2 39,500 2 45,000 2 48,750 3 ,750 Total Debt 427,465 433,260 327,000 0 448,115 453,115 5,000

Total All 1,193,875 1,156,565 1,073,320 615,339 1,385,590 1,426,350.38 40,760 Additional Requirements Explanation ***

(1) Chemical and Lab fees - increase in chemical costs

(2) Salaries - 25% of Adminitrative assistant

(3) Unifroms/Clothing - increase in uniform costs

(4) Contract services - have to bid out sludge removal/clean out

drying beds-end of current 5 year contract

(5) Audit Fees - Increase due to needing Single audit for Federal

* Program Manager - ARPA funded

FY23 Proposed Budget - DRAFT Page 29 4/8/2022 Town of Centreville FY2023 Operating Budget Department -Water Enterprise Fund Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 7-C24-6210-0000 Operating Supplies 1 ,740 1 ,982 3 ,404 4 ,190 3 ,000 3 ,500 5 00 7-C24-6211-0000 Merchant Fees - -

7-C24-6220-0000 Small Tools and Equipment 2 ,062 3 65 1 ,761 1 ,013 2 ,000 2 ,500 5 00 7-C24-6230-0000 Water Meter Expense 3 7,365 2 4,694 4 8,298 2 0,496 1 00,000 5 0,000 ( 50,000) 7-C24-6510-0000 Chemicals and Lab Supplies (1) 1 6,120 2 2,809 2 2,218 1 2,361 2 7,000 3 0,000 3,000 7-C24-7010-0000 Salaries (2) 8 0,366 8 3,702 9 8,269 8 1,024 1 02,336 1 35,631 33,295 7-C24-7010-0000 Salaries Step/COLA 4 ,180 (4,180)

7-C24-7010-CRER Career Ladder - 3 ,645 3,645 7-C24-7010-CRER Salary Adjustments/Study 3 ,753 (3,753) 7-C24-7010-EOSP Salary-End of Service Payout 2 ,190 6 95 (1,494) 7-C24-7030-0000 Overtime Regular 1 1,728 9 ,431 9 ,562 8 ,851 1 2,500 1 2,500 - 7-C24-7110-0000 Pension Expense 4 ,123 4 ,674 5,486 5,190 7,204 925 (6,279) 7-C24-7110-0000 Pension Expense Step/COLA - 294 (294) 7-C24-7110-0000 Pension Expense Career Ladder/Salary Adj - 2,642 270 (2,372)

7-C24-7110-ADMN Pension Expense-MSRPS Admin Fee 9 17 9 40 6 95 7 83 1 ,000 1 ,000 - 7-C24-7120-0000 Workmen's Comp Insurance 2 ,925 2 ,033 2,764 2,681 2,626 2,900 2 74 7-C24-7130-0000 Health Insurance 1 1,307 1 0,514 1 7,429 1 4,031 1 7,533 5 5,671 38,137 7-C24-7130-LIFE Life Insurance 1 ,142 1 ,152 1 ,149 9 01 1 ,400 1 ,470 70 7-C24-7130-FSA0 Flex Spending Accounts 3 0 1 8 1 5 2 8 - 7-C24-7130-HRA0 HRA - Water 6 50 5 46 9 1 78 -

7-C24-7130-RET0 Retiree Stipend 4 16 3 1 ,200 1 ,200 - 7-C24-7140-0000 Safety/Education/Training 2 ,773 1 ,749 1 91 3 14 8 ,500 8 ,500 - 7-C24-7150-0000 Uniforms/Clothing (3) 8 92 1 27 3 13 1 85 1 ,800 2 ,500 7 00 7-C24-7190-0000 Employee Expense 1 53 7 36 3 51 2 04 8 00 8 00 - 7-C24-7210-0000 Payroll Taxes- FICA 6 ,691 6 ,926 8,078 6,663 7,829 10,376 2,547 7-C24-7210-0000 Payroll Taxes- FICA (overtime) - 956 956 -

7-C24-7210-0000 Payroll Taxes FICA Step/COLA - 320 (320) 7-C24-7210-0000 Payroll Taxes Career Ladder/Sal Adj - 287 279 (8) 7-C24-7310-0000 Dues and Subscriptions 4 75 5 05 3 18 - 6 00 6 00 - 7-C24-7420-0000 Advertising 1 ,469 4 38 1 ,765 1 36 3 ,500 3 ,500 - 7-C24-7440-0000 Contract Services (4) 3 0,154 6 6,829 6 2,509 3 9,421 7 1,000 7 5,000 4,000 7-C24-7440-BB00 Contract Services 5 00 - - FY23 Proposed Budget - DRAFT

Page 30 4/8/2022 Difference Between FY22 FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget 7-C24-7440-SFTW Contract Services - Software 8 ,029 - - 7-C24-7520-0000 Audit Fees (5) 4 ,613 6 ,538 4 ,827 5 ,379 6 ,500 6 ,750 2 50 7-C24-7530-0000 Legal Fees 3 84 1 76 1 ,088 1 05 2 50 2 50 - 7-C24-7550-0000 Contract Temporary Help 1 ,575 -

7-C24-7710-0000 Office/Bldg/Plant Supplies 9 6 1 67 6 88 3 1 2 50 5 00 2 50 7-C24-7740-CC00 Computer Supplies and Maintenance 7 26 6 74 1 ,536 - 7-C24-7810-0000 Telephone/Internet 4 ,159 5 ,353 6 ,593 5 ,895 6 ,000 7 ,000 1,000 7-C24-7810-GATE Service/Internet for Gateway System - - - - - 1 ,000 1,000 7-C24-7910-0000 Postage 7 63 8 01 1 ,377 9 13 1 ,400 1 ,800 4 00 7-C24-8020-0000 Electricity 1 3,748 1 8,292 2 1,299 1 0,992 1 4,000 1 4,000 -

7-C24-8020-SPLY Electricity, Supply 9 2,053 6 5,343 9 4,315 4 7,689 7 5,000 7 5,000 - 7-C24-8110-0000 Repairs and Maintenance 4 ,577 1 5,869 7 ,611 2 0,296 1 2,000 1 2,000 - 7-C24-8110-DIST Equipment Repairs and Maintenance 2 ,833 1 0,358 1 0,638 6 ,407 1 0,000 1 0,000 - 7-C24-8130-0000 Repairs and Maintenance- Plant 1 5,989 6 7,964 1 4,849 3 3,468 3 0,000 4 0,000 10,000 7-C24-8190-0000 Repair & Maintenance-Vehicle 6 90 1 0,147 3 ,579 3 ,506 4 ,000 4 ,000 -

7-C24-8191-0000 Gas, Oil - Vehicles 3 ,468 2 ,303 2 ,815 2 ,165 4 ,000 4 ,000 - 7-C24-8510-0000 Conferences, Conventions & Meetings 5 26 - 1 56 5 00 1 ,000 5 00 7-C24-8520-0000 Travel Expenses 1 ,396 1 14 1 32 6 00 1 ,000 4 00 7-C24-8610-0000 Interest - General 1 78,213 1 71,900 1 57,841 7 9,239 1 58,477 1 51,243 (7,234) 7-C24-8611-0000 Bond Administrative Fee 1 ,604 1 ,904 9 ,388 6 ,714 1 ,945 2 ,178 2 33

7-C24-8750-0000 Depreciation Allowable - - 7-C24-8750-0000 Liability Insurance 1 4,475 1 5,398 1 6,112 1 9,217 1 7,300 8 ,200 (9,100) 7-C24-9120-0000 Bank Fees 1 00 1 00 - Total 553,891 643,490 639,428 440,666 728,773 744,439 15,666 - Cost Transfer to Enterprise Fund - 7-C24-7010-ALLO Salaries - Allocation of Cost 1 66,208 116,272 96,096 1 42,426 1 81,916 1 22,484 ( 59,432) 7-C24-7030-ALLO Salaries - OT Allocation of Cost 1,357 7 27 491 2,138 3,413 1,900 (1,513)

7-C24-7110-ALLO Pension Expense - Allocation of Cost 6,739 5,109 4,819 7,377 12,807 8,748 (4,059) 7-C24-7120-ALLO Worker's Comp Insurance - Allocation of Cost 2,898 1,473 1,191 2,528 2,024 1,530 (494) 7-C24-7130-ALLO Health & Life Ins - Allocation of Cost 27,572 19,583 17,154 24,024 42,803 36,682 (6,121) 7-C24-7210-ALLO FICA - Allocation of Cost 12,506 8,571 7,339 10,787 14,178 9,515 (4,662) 7-C24-6220-0000 Small tools & equipment - -

7-C24-7440-0000 - Contract Fees - Software - - Total Cost Transfer to Enterprise Fund 2 17,280 151,735 1 27,089 1 89,278 2 57,140 1 80,859 ( 76,280) Debt Payments 7-C24-8620-0000 Debt Payments - - 7-C24-8620-CDA0 Debt Payments - Water Distrib & Treatment - - 7-C24-2711-0000 Debt Payments - 2012 LGIF Bond - 2 9,250 3 0,250 3 0,925 6 75 FY23 Proposed Budget - DRAFT Page 31 4/8/2022 Difference Between FY22

FY22 Actual as FY23 Proposed Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget 7-C24-2712-0000 Debt Payments - 2016 LGIF Bond 8 5,000 8 5,423 8 7,500 8 7,500 8 8,750 1,250 7-C24-2713-0000 Debt Payments - 2017 LGID Bond 2 30,250 2 34,500 2 39,500 2 45,000 2 48,750 3,750 Total Debt 315,250 319,923 356,250 - 362,750 368,425 5,675 Total Water Expenses 1,086,421 1,115,148 1,122,767 629,944 1,348,662 1,293,723 ( 54,939)

Additional Requirements Explanation

(1) Chemical and Lab fees - increase in chemical costs

(2) Salaries - 25% of Adminitrative assistant

(3) Unifroms/Clothing - increase in uniform costs

(4) Contract services - Maintenance on 3 towers to bring up to specincludes inspections, treatment, chemical washout, OSHA regulations, & 1

exterior cleaning per year

(5) Audit Fees - Increase due to needing Single audit for Federal

* Program Manager - ARPA funded

FY23 Proposed Budget - DRAFT Page 32 4/8/2022 Town of Centreville FY2023 Operating Budget Department - Difference Between FY22 Actual as FY23 Proposed FY22 Budget & FY23 Account Description FY19 Actual FY20 Actual FY21 Actual of 04/07/2022 FY22 Budget Budget Proposed Budget Expenses 7-C25-6210-0000 Operating Supplies- Farm 4 24 9 20 7 22 1 07 1 ,000 1 ,000 - 7-C25-7440-0000 Contract services (1) 1 ,993 2 ,770 5 ,350 4 ,713 1 0,000 1 5,000 5 ,000

7-C25-7530-0000 Legal Fees 2 56 7-C25-8020-0000 Utilities - Electric 3 49 3 59 2 78 4 00 4 00 - 7-C25-8020-SPLY Utilities - Electric Supply 4 7 4 3 5 7 1 00 1 00 - 7-C25-8110-0000 Equipment Repair & Maintenance 2 5,623 1 6,102 2 6,436 1 2,323 3 2,000 3 2,000 - 7-C25-8190-0000 Equipment Repair & Maintenance-Vehicle - - - 7-C25-8191-0000 Gas, Oil - Vehicles 7 08 1 ,181 1 ,506 1 ,200 1 ,200 - Total 2 8,040 2 0,896 3 4,091 1 9,240 4 4,700 4 9,700 5 ,000

Entire budget has a revenue source that covers some/all of expenses Additional Requirements Explanation

(1) Contract Services - increase to fix aging equipment/repairs

to irrigation system unable to complete in house FY23 Proposed Budget - DRAFT Page 33 4/8/2022