FISCAL YEAR BUDGET FOR CITY OF UNION, KENTUCKY
As Amended January 2009
for the Fiscal Year July 1, 2008 to June 30, 2009
EXHIBIT "A" Budgeted Percent Of Percent Of
FYE-2009 Resources Revenue
Resources Available:
Fund Balance Carried Forward From FY 07/08:
Money Market Savings 47,000.00
Business Checking Account 987,700.00
LGEAF - Coal & Mineral Fund 11,500.00
Municipal Road Fund 368,000.00
Union/Rice Cemetery Trust Fund 20,000.00
Petty Cash 100.00
Total Balance Carried Forward 1,434,300.00 49.43%
Transfer to Appropriations for Sewer 200,000.00
Transfer to Appropriations for Wetherington 62,000.00
Transfer to Appropriations for UTC Cons. 47,000.00
Transfer to Appropriations for Pub. Wrks. 120,000.00
Total Balance After Above Transfer 1,005,300.00 34.64%
Revenue 2008-2009:
Tax Revenue 2008-2009:
Real Property (est.):
Current 846,267.44
Discount Allowance(2%) (14,455.77)
Delinquent Tax 16,042.92
Delinquent Tax - Penalty & Interest 2,334.10
Total Real Property Tax 850,188.69 29.30% 44.83%
Tangible Property (est.):
Current 23,777.93
Discount Allowance(2%) (360.00)
Delinquent Tax 1,009.86
Delinquent Tax - Penalty & Interest 13.53
Omitted Tangible Property 431.05
Total Tangible Taxes 24,872.37 0.86% 1.31%
Bank Deposits:
Current 11,249.73
Discount Allowance(2%) 4,963.50
Delinquent Tax 0.00
Delinquent Tax - Penalty & Interest 0.00
Total Bank Deposits 16,213.23 0.56% 0.85%
Total Tax Revenue 891,274.29 30.71% 46.99%
Municipal Road Funds:
Revenue Received 60,400.00
Total Municipal Road Funds 60,400.00 2.08% 3.18%
Bond Agreement
    Revenue Received 0.00
Total Bond Agreement 0.00
LGEAF - Coal & Mineral Fund:
Revenue Received 1,333.52
Total LGEAF - Coal & Mineral Fund 1,333.52 0.05% 0.07%
Total Municipal Aid 61,733.52
Union/Rice Cemetery:
Revenue Received 2,400.00
Quarterly Income 0.00
Total Union/Rice Cemetery 2,400.00 0.08% 0.13%
Franchise Fees:
Telecommunications Tax 22,780.09
Total Franchise Fees 22,780.09 0.79% 1.20%
Interest:
Interest Received - Money Market Savings Account 6,544.32
Interest Received - Business Checking Account 0.00
Interest Received - Municipal Road Fund 0.00
Interest Received - LGEAF 210.79
Interest Received - No Breakdown 2,655.49
Total Interest 9,410.60 0.32% 0.50%
Miscellaneous Income:
Grant Revenue (Sanitary Sewer Grants) 475,774.00
Transfer from Prior Year's Carryover 429,000.00
Refunds / Overpayments 2,691.09
Lien Release Fees 0.00
Miscellaneous Income 1,495.45
Total Miscellaneous Income 908,960.54 31.32% 47.93%
Total Revenue 2007-2008 1,896,559.04
Total Estimated Resources Available: 2,901,859.04
Appropriations:
Waste Collection: 212,000.00 7.31% 11.23%
Public Works:
Street Repairs (street repair, sealing,etc). 175,000.00
Storm Sewers 25,000.00
Repairs Other 5,000.00
Street Signs 2,000.00
Snow Removal 60,000.00
Sanitary Sewers (incl. grants not expended) 675,774.00
Mowing/Landscaping/Other 80,000.00
Total Public Works 1,022,774.00 35.25% 54.19%
City Buildings:
Payoff City Office Bldg. 10,718.39
Utilities 5,300.00
* Electric
* Water
* Sewer
Janitorial 2,500.00
Maintenance 5,000.00
Payment & Interest (Public Works Bldg.) 26,511.33
   Total City Buildings 50,029.72 1.72% 2.65%
Street & Traffic Lights:
    Street Lights - Utilities 50,000.00
* Street Lights
* Entrance Lights
* Accent Lighting
    Traffic Signal - Utilities 3,200.00
Total Street & Traffic Lights 53,200.00 1.83% 2.82%
Salaries:
City Clerk/Treasurer 46,856.00
Medicare W/H 679.41
KY Unemployment Ins. W/H 320.00
CERS 7,300.16
Superintendent of Public Works (contractor) 0.00
City Administrative Officer 25,000.00
FICA WH 500.00
Medicare WH 679.41
KY Unemployment Ins. W/H 160.00
CERS 3,895.00
Mayor 675.00
Commission 2,700.00
Cemetery Sexton 1,200.00
Additional - Temporary Help 13,500.00
   Total Salaries 103,464.99 3.57% 5.48%
Attorney Expense:
City Attorney 85,000.00
Sewer Project 5,000.00
   Total Attorney Expense 90,000.00 3.10% 4.77%
Planning
Planning & Zoning 50,000.00
GIS Services 6,000.00
Boone County Urban Forestry 50,000.00
Union Town Plan (Pizutti) 47,000.00
Total Planning 153,000.00 5.27% 8.11%
Union/Rice Cemetery Expense:
Repair / Maintenance 1,000.00
* Fencing
* Seeding & Cover
* Mulching
Other
Total Union/Rice Cemetery Expense 1,000.00 0.03% 0.05%
Insurance Expense:
Liability 7,392.00
Bonding 500.00
Workers Compensation Trust 550.00
Total Insurance Expense 8,442.00 0.29% 0.45%
County PVA Fees:
Use of County Assessment Role 21,500.00
Tax Bill Preparation 300.00
County PVA - Other 0.00
   Total PVA Fees 21,800.00 0.75% 1.16%
Engineer Expense:
Time 80,000.00
Sanitary Sewer 36,000.00
Mileage 5,000.00
Expense 0.00
Total Engineer Expense 121,000.00 4.17% 6.41%
Required Annual Audit 4,000.00 0.14% 0.21%
Miscellaneous Expense 2,000.00 0.07% 0.11%
Code of Ordinances Update 2,000.00 0.07% 0.11%
Legal Advertising 9,000.00 0.31% 0.48%
Interlocal Agreements 1,200.00 0.04% 0.06%
Telecommunication Expenses:
Telephone, Voicemail, Network, etc. 3,400.00
Total Telecomm. Expense 3,400.00 0.12% 0.18%
  Office Supplies 2,000.00 0.07% 0.11%
  Office Equipment & Repairs:
Computer Equipment and Repairs 1,000.00
Computer Software/Contingencies 2,000.00
Other Equipment - Purchases/Leases 7,000.00
Other Equipment - Repairs 500.00
   Total Equipment & Repairs 10,500.00 0.36% 0.56%
  Postage 1,500.00 0.05% 0.08%
Business/Travel Expenses:
City Clerk - Includes KLC 2,000.00
City Administrative Officer 0.00
Mayor/Commissioners 2,000.00
Total Business/Travel Expenses 4,000.00 0.14% 0.21%
Northern KY Area Development District 1,500.00 0.05% 0.08%
Northern Kentucky Regional Ethics Authority 500.00 0.02% 0.03%
* ($300 Annual Fee + $300 Setup Fee)
Petty Cash 500.00 0.02% 0.03%
Filing Fees 100.00 0.00% 0.01%
Professional Fees:
Accounting 300.00
Payroll 1,200.00
Other 1,500.00
Total Professional Fees 3,000.00 0.10% 0.16%
Dues & Subscriptions 4,000.00 0.14% 0.21%
Returned Checks 1,200.00 0.04% 0.06%
Penalty Charges 50.00 0.00% 0.00%
Interest Charges 0.00 0.00% 0.00%
Uncategorized Expenses 100.00 0.00% 0.01%
Total Appropriations 1,887,260.71 65.04% 100.00%
Excess of resources over / (under)
revenues 9,298.33
Estimated Fund Balance End
of Fiscal Year 1,014,598.33