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HomeMy WebLinkAbout2008 Final Budget0 t� • ��` 'moi ,6 rk ��;__.,t��:r r� ,.FJ '.. a'� . �" t�•�i,,. til r i • ',r i4 W�ga,:r �•,,: � 4 ' 0 0 • • FINAL TOWN BUDGET F9101m YEAR 2008 TOWN OF ITHACA IN COUNTY OF TOMPKINS VILLAGE WITHIN TOWN VILLAGE OF CAYUGA HEIGHTS CERTIFICATION OF TOWN CLERK G� ✓� 1'! /�/l /ani G-< TOWN CLERK CERTIFY THAT THE FOLLOWING IS A TRUE AND CORRECT COPY OF THE 2008 FINAL BUDGET OF THE TOWN OF ITHACA AS SUBMITTED AS ADOPTED BY THE TOWN BOARD AT THE PUBLIC BOARD ETING'OF NOVEMBER 8, 2007 SIGNED- DATED: RP13'II� ►M� TOWN OF ITHACA ADOPTED 2008 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Real Prooerty Tax Rate Based On A Per Q1.000 of Assessed Prooertv Value GENERAL FUND TOWNWIDE (A) ( Includes Village of Cayuga Heights) Appropriations ADOPTED ADOPTED ADOPTEDJ ADOPTED ADOPTED ADOPTED -[-ADOPTED $ ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND 3,176,619 I I $ I I $ I $ 3,601,895 1 $ I $ 140,334 1997 1998 1999 2(00 2001 2002 2003 2004 2005 2006 2007 2008 2008 2008 GENERAL FUND TOWNWIDE (A) ( Includes Village of Cayuga Heights) Appropriations $ 1,494,064 $ 1,518,961 $ 1,537,276 $ 1,925,508 $ 2,083,181 $ 2,247,613 $ 2,679,203 $ 2,999,577 $ 3,176,619 $ 3,045,296 $ 3,760,742 $ 3,654,075 $ 3,654,075 $ 3,601,895 Appropriated Fund Balance $ 71,555 $ 140,334 $ 198,506 $ 291,355 $ 166,048 $ 361,791 $ 379,175 $ 703,317 $ 930,560 $ 444,070 $ 399,779 $ 504,047 $ 504,047 $ 452,610 Other Revenue $ 359,373 $ 383,865 $ 534,13.4 $ 446,449 $ 648,230 $ 678,927 $ 988,508 $ 747,575 $ _ 760,999 $ 888,323 $ 1,450,736 $ 1,327,784 $ 1,327,784 $ 1,3.27,784 ;Sales Tax Revenue $ 136,525 $ 70,000 $ - $ 280,068 $ 342,096 $ 267,814 $ 335,992 $ 304,900 $ 191,969 $ - $ 162,854 $ 50,000 $ 50,000 $ 50,000 REAL PROPERTY TAX LEVY $ 926,611 $ 924,762 $ 904,636 $ 907,636 $ 926,807 $ 939,082 $ 975,528 $ 1,052,475 $ 1,293,091 $ 1,712,903 $ 1,747,353 $ 1,772,244 $ 1,771,948 $ 1,771,501 TAX RATE $ 1.255 $ 1.256 $ 1.256 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.260 $ 1.380 $ 1.68 $ 1.68 $ 1.68 $ 1.68 $ 1.68 Assessed Value $ 738,548,762 $ 736,522,352 $ 720,251,657 $ 720,212,772 $ 735,563,251 $ 745,064,483 $ 774,028,362 $ 835,297,966 $ 937,022,814 $ 1,019,584,844 $ 1,040,091,254 $ 493,661,642 $ 1,054,907,178 $ 11054,730,990 $ 563,585,449 $ 1,054,464,951 $ 691,758,808 GENERAL PART TOWN FUND (B) ( Excludes Village of Cayuga Heights ) FIRE PROTECTION FUND (SF) ( Excludes Village of Cayuga Heights) 952,006 74,025 240,000 637,981 720,509,552 1,978,359 336,518 99,000 1,542,841 720,509,552 Appropriations Appropriations $ 1,635,806 $ 767,474 $ 778,076 $ 512,272 $ 590,249 $ 621,153 $ 687,722 $ 742,071 $ 763,396 $ 826,172 $ 779,604 $ 932,756 $ 932,756 $ $ Appropriated Fund Balance $ 60,965 $ 198,011 $ 104,113 $ 104,340 $ 146,488 $ 155,140 $ 144,879 $ 132,371 $ 98,631 $ (7,615) $ 165,157 $ 104,775 $ 104,775 $ • Other Revenue $ 1,010,844 $ 150,463 $ 149,963 $ 144,000 $ 159,500 $ 177,000 $ 184,200 $ 180,000 $ 185,500 $ 295,500 $ 281,150 $ 240,000 $ 240,000 $ • ;Sales Tax Revenue $ 563,997 $ 419,000 $ 524,000 $ 263,932 $ 284,261 $ 289,013 $ 358,643 $ 429,700 $ 479,265 $ 538,287 $ 333,287 $ 587,981 $ 587,981 $ 1,628,612 REAL PROPERTY TAX LEVY $ $ $ $ $ $ $ $ $ $ $ $ 2,611,676 $ $ 2,814,993 $ 2,871,786 $ - $ - $ - $ - $ ® TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ $ 527,113,896 Assessed Value $ 490,900,878 $ 489,951,723 $ 483,175,384 $ 484,230,206 $ 493,661,642 $ 501,834,049 $ 504,748,440 $ 563,585,449 $ 635,552,062 $ 691,758,808 $ 710,823,781 $ 720,948,779 $ 720,775,591 $ • HIGHWAY FUND (1313) • ( Excludes Village of Cayuga Heights) • Appropriations $ 1,151,643 $ 1,286,624 $ 1,434,750 $ 1,377,000 $ 1,527,630 $ 1,733,453 $ 1,872,372 $ 2,082,806 $ 2,147,287 $ 2,108,651 $ 1,911,580 $ 1,980,136 $ 1,980,136 $ • Appropriated Fund Balance $ 206,705 $ 114,724 $ 105,650 $ 99,900 $ 136,837 $ 299,192 $ 337,007 $ 443,706 $ (233,213) $ 391,962 $ 42,691 $ 288,295 $ 288,295 $ Other Revenue $ 100,935 $ 143,100 $ 143,20_0 $ 89,100 $ 106,500 $ 128,500 $ 141,300 $ 166,800 $ 368,500 $ 114,800 $ 102,000 $ 9_9,000 $ 99,000 $ 'Sales Tax Revenue $ s 844,003 $ 1,028,000 $ 1,185,900 $ 1,188,000 $ 1,284,293 $ 1,305,761 $ 1,394,065 $ 1,472,300 $ 2,012,000 $ 1,601,889 $ 1,766,889 $ 1,592,841 $ 1,592,841 $ REAL PROPERTY TAX LEVY $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Assessed Value $ 490,900,878 $ 489,951,723 $ 483,175,384 $ 484,230,206 $ 493,661,642 $ 501,834,049 $ 504,748,440 $ 563,585,449 $ 635,552,062 $ 691,758,808 $ 710,823,781 $ 720,948,779 $ 720,775,591 $ FIRE PROTECTION FUND (SF) ( Excludes Village of Cayuga Heights) 952,006 74,025 240,000 637,981 720,509,552 1,978,359 336,518 99,000 1,542,841 720,509,552 Appropriations $ 1,727,623 $ 1,869,432 $ 1,944,200 $ 1,915,678 $ 1,958,961 $ 1,959,501 $ 2,019,075 $ 2,181,302 $ 2,569,100 $ 2,757,000 $ 2,969,594 $ 3,073,464 $ 3,073,464 $ 3,268,881 Appropriated Fund Balance $ - $ (6,580) $ - $ (33,597) $ 2,440 $ (102,008) $ (44,356) $ (154,976) $ (84,710) $ (38,823) $ 101,101 $ 123,008 $ 123,008 $ 181,875 Other Revenue$ $ - 26,235 $ 247,_400 $ 23,400 $ 2.6_,400_ $ 38,800 $ 39,500 - $ 28,000 $ - 33,400_ $ 42,134 - - ---- $ 45,900 $ 53,500 $ 78,400 $ 78,400 $ 78,400 ;Sales Tax Revenue _ $ 164,779 $ - $ - $ - $ - $ - $ - - $ --- - $ - $ $ - $ - $ - $ - REAL PROPERTY TAX LEVY $ 1,536,609 $ 1,628,612 $ 1,918,800 $ 1,922,839 $ 1,917,721 $ 2,022,009 $ 2,035,431 $ 2,302,878 $ 2,611,676 $ 2,749,923 $ 2,814,993 $ 2,871,786 $ 2,871,451 $ 3,008,606 TAX RATE $ 3.060 $ 3.253 $ 3.877 $ 3.887 $ 3.885 $ 3.836 $ 3.836 $ 3.836 $ 3.836 $ 3.740 $ 3.740 $ 3.740 $ 3.740 $ 3.920 Assessed Value $ 502,230,094 $ 500,684,645 $ 494,856,971 $ 494,640,507 $ 493,661,642 $ 527,113,896 $ 530,612,843 $ 600,333,067 $ 680,833,157 $ 735,273,548 $ 752,671,875 $ 767,857,340 $ 767,767,652 $ 767,501,613 RISK RETENTION FUND (R) ( Includes Village of Cayuga Heights ) Appropriations $ - $ 3,700 $ 26,500 $ 16,000 $ 16,000 $ 11,000 $ 11,000 $ 15,000 $ 7,500 $ 9,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 Appropriated Fund Balance $ - $ (7,500) $ 11,300 $ 4,975 $ 4,500 $ 1,000 $ 1,000 $ 4,500 $ 2,200 $ 3,700 $ 4,300 $ (1,000) $ (1,000) $ (1,000) Other Revenue $ - $ 11,200 $ 15,200 $ 11,025 $ 11,500 $ 10,000 $ 10,000 $ 10,500 $ 5,300 $ 5,300 $ 5,700 $ 11,000 $ 11,000 $ 11,000 REAL PROPERTY TAX LEVY $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - TAX RATE $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Assessed Value $ 738,548,762 $ 736,522,352 $ 720,251,657 $ 720,212,772 $ 735,563,251 $ 745,064,483 $ 774,028,362 $ 835,297,966 $ 9379022,814 $ 1,019,584,844 $ 1,040,091,254 $ 1,054,907,178 $ 1,054,730,990 $ 1,054,464,951 TOWN OF ITHACA ADOPTED BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY BASED ON A PER UNIT OR SERVICE BENEFIT CHARGE DEBT SERVICE FUND ( Includes Villaae of Cavuaa Heiahts ) Appropriations Appropriated Fund Balance Other Revenue REAL PROPERTY TAX LEVY TAX RATE Assessed Value WATER FUND (F) Appropriations Appropriated Fund Balance Revenues - Other Revenues - Estimated Metered Water Sales Benefit Assessments Water Available & Connected (WD3011 No. of Units Per Unit Charge (Benefit Assessment Charge) Benefit Assessment Revenue Water Not Available (WD300) Ad Valoreum Assessment Values Ad Valoreum Revenue SEWER FUND (G) Appropriations Appropriated Fund Balance Revenues - Other Revenues - Estimated Metered Sewer Rents Benefit Assessments Sewer Available & Connected (WD301) No. of Units Per Unit Charge (Benefit Assessment Charge) Benefit Assessment Revenue Sewer Not Available (WD300) Ad Valoreum Assessment Values Ad Valoreum Revenue $ 1,071,681 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND $ 1,800 1 I 1 I I $ 286,220 I 1 I I I I $ 1,018,600 $ 912,115 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2(07 2008 2008 2008 DEBT SERVICE FUND ( Includes Villaae of Cavuaa Heiahts ) Appropriations Appropriated Fund Balance Other Revenue REAL PROPERTY TAX LEVY TAX RATE Assessed Value WATER FUND (F) Appropriations Appropriated Fund Balance Revenues - Other Revenues - Estimated Metered Water Sales Benefit Assessments Water Available & Connected (WD3011 No. of Units Per Unit Charge (Benefit Assessment Charge) Benefit Assessment Revenue Water Not Available (WD300) Ad Valoreum Assessment Values Ad Valoreum Revenue SEWER FUND (G) Appropriations Appropriated Fund Balance Revenues - Other Revenues - Estimated Metered Sewer Rents Benefit Assessments Sewer Available & Connected (WD301) No. of Units Per Unit Charge (Benefit Assessment Charge) Benefit Assessment Revenue Sewer Not Available (WD300) Ad Valoreum Assessment Values Ad Valoreum Revenue $ 1,071,681 $ 1,019,129 $ 913,915 $ 898,313 $ 838,225 $ 802,599 $ 791,973 $ 886,676 $ 1,201,549 $ 1,182,163 $ 979,946 $ 1,073,768 $ 1,073,768 $ 1,073,768 $ - $ 529 $ 1,800 $ 1,799 $ 1,700 $ 2,200 $ 2,201 $ (1,801) $ 286,220 $ 186,000 $ - $ - $ - $ - $ 1,071,681 $ 1,018,600 $ 912,115 $ 8.96,514 $ 836,525 $ 800,3.99 $ 789,772 $ 888,477 $ 915,329 $ 996,163 $ 979,946 $ 1,073,768 $ 1,073,768 $ 1,073,768 515,677 $ 1,171,443 $ 1,105,526 $ 1,516,020 $ 1,516,020 $ 1,531,500 $ 1,260,000 $ 1,260,000 $ 1,396,000 $ 1,303,000 $ 1,300,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 1,880,000 $ 1,750,000 $ 1,750,000 $ 1,750,000 7,193.66 7,409.21 7,344.49 7,206.15 7,220.84 7,282.14 $ 738,548,762 $ 736,522,352 $ 720,251,657 $ 720,212,772 $ 735,563,251 $ 745,064,483 $ 774,028,362 $ 835,297,966 $ 937,022,814 $ 1,019,584,844 $ 1,040,091,254 $ 1,054,907,178 $ 1,054,730,990 $ 1,054,464,951 $ 2,116,136 $ 1,674,532 $ 1,849,099 $ 1,623,308 $ 3,771,859 $ 2,051,855 $ 1,895,509 $ 2,671,536 $ 3,212,024 $ 3,974,523 $ 3,974,523 $ 3,974,063 $ 249,056 $ (16,600) $ 25,173 $ (96,327) $ (5,182) $ 33,521 $ (120,168) $ (99,907) $ (220,498) $ (4,740) $ (4,740) $ (5,200) $ 607,080 $ 414,532 $ 427,926 $ 320,308 $ 2,466,677 $ 518,334 $ 515,677 $ 1,171,443 $ 1,105,526 $ 1,516,020 $ 1,516,020 $ 1,531,500 $ 1,260,000 $ 1,260,000 $ 1,396,000 $ 1,303,000 $ 1,300,000 $ 1,500,000 $ 1,500,000 $ 1,600,000 $ 1,880,000 $ 1,750,000 $ 1,750,000 $ 1,750,000 7,193.66 7,409.21 7,344.49 7,206.15 7,220.84 7,282.14 7,488.21 $ 75 7,_488.21 $ 75 7,468.87 7,590.54 7,710_.28 7,752.93 7,752.93 7,752.93 $ 54 $ 54 $ 54 $ 54 $ 54 $ 65 $ 65 $ 80 $ 80 $ 90 $ 90 $ 90 $ 400,100 $ 389,132 $ 389,926 $ 393,236 $ 404,363 $ 486,734 $ 485,477 $ 607,243 $ 616,822 $ 697,763 $ 697,763 $ 697,763 $ 337,262,891 $ 352,899,791 $ 6,700 $ 329,161,691 $ 3305037,842 $ 332,219,944 $ 332,219,944 $ 335,150,131 $ 340,094,179 $ 344,045,563 $ 361,296,214 $ 361,296,214 $ 361,296,214 $ 6,280 $ 6,000 $ 6,000 $ - 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $ 6,000 $_ 6,000 $ 6,000 $ 1,679,702 $ 1,390,712 $ 2,138,591 $ 1,713,841 $ 1,485,651 $ 1,931,388 $ 2,501,711 $ 2,283,624 $ 2,019,410 $ 2,026,590 $ 2,026,590 $ 2,197,215 $ (105,640) $ (362,637) $ 232,765 $ (195,705) $ (432,018) $ 94,713 $ 676,194 $ 679,115 $ 310,375 $ 390,127 $ 390,127 $ 560,752 $ 459,702 $ 1,224,331 $ 565,826 $ 569,546 $ 575,669 $ 496,875 $ 485,517 $ 254,509 $ 64,000 $ 64,000 $ 64,000 $ 70,700 $ 1,220,000 $ 1,200,000 $ 1,340,000 $ 1,340,000 $ 1,340,000 $ 1,340,000 $ 1,340,000 $ 1,350,000 $ 1,638,335 $ 1,418,000 $ 1,418,000 $ 1,418,000 7,001.15 6,797.60 6,831.61 6,882.17 7,102.69_ 7,102.69 7,087.96 7,193.66 7,344.49 7,388.14 7,388.14 7,388.14 $ 75 $ 75 $ 75 $ 75 $ 75 $ 65 $ 1.65 $ 30 $ 30 $ 20 $ 20 $ 20 $ 525,087 $ 509,821 $ 512,370 $ 516,163 $ 532,702 $ 461,675 $ 460,717 $ 215,810 $ 220,335 $ 147,763 $ 147,763 $ 147,763 $ 313,504,091 $ 376,221,191 $ 356,263,591 $ 359,528,442 $ 332,219,944 $ 364,581,308 $ 369,806,555 $ 379,958,047 $ 389,545,657 $ 407,075,240 $ 407,075,240 $ 407,075,240 $ 6,739 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 $ 6,700 TOWN OF ITHACA ADOPTED 2008 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Snecial District Assessment Based On A Per $1.000 of Assessed Pronertv Value or Number of Liahtina Units or Liahtina Road Frontaae FOREST HOME LIGHT DISTRICT (SI -1) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values GLENSIDE LIGHT DISTRICT (SL2) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values RENWICK HEIGHTS LIGHT DISTRICT (SQ) Appropriations Appropriated Fund Balance Other Revenue 'DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values $ 2,100 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE PRELIMINARY ADOPTED FUND $ 1,877 1 I I 1 358 $ - I I I $ - $ - $ 1 $ - 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2008 2008 FOREST HOME LIGHT DISTRICT (SI -1) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values GLENSIDE LIGHT DISTRICT (SL2) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values RENWICK HEIGHTS LIGHT DISTRICT (SQ) Appropriations Appropriated Fund Balance Other Revenue 'DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values $ 2,100 $ 2,300 $ 2,600 $ 2,600 $ 2,000 $ 2,300 $ 2,829 $ 2,500 $ 3,425 $ 2,384 $ 1,877 $ 1,877 $ 1,877 $ - $ - $ 358 $ - $ 700 $ - $ - $ (695) $ - $ 2,006 $ - $ - $ - $ - $ - $ - $ - $ 1,300 $ - $ - $ - $ - $ - $ - $ - $ - $ 2,100 $ 2,300 $ 2,242 $ 2,600 $ 1,300 $ 2,300 $ 2,829 $ 3,195 $ 3,425 $ 378 $ 1,877 $ 1,877 $ 1,877 $ 0.123 $ 0.134 $ 0.130 $ 0.148 $ 0.074 $ 0.130 $ 0.130 $ 0.130 $ 0.130 $ 0.014 $ 0.067 $ 0.067 $ 0.067 $ 17,099,032 $ 17,221,504 $ 17,249,777 $ 17,557,149 $ 17,464,761 $ 17,687,900 $ 21,758,900 $ 24,574,200 $ 26,343,200 $ 26,573,000 728 $ 27,881,000 $ 27,881,000 $ 27,881,000 $ 850 $ 900 $ 1,000 $ 1,000 $ 900 $ 825 $ 994 $ 994 $ 1,189 $ 859 $ 728 $ 728 $ 728 $ - $ - $ 186 $ - $ 200 $ - $ - $ (127) $ - $ 300 $ - $ - $ - $ - $ - $ - $ - $ 700 $ - $ _ - $ - $ - $ - $ - $ - $ - $ 850 $ 900 $ 814 $ 1,000 $ 700 $ 825 $ 994 $ 1,121 $ 1,189 $ 559 $ 728 $ 728 $ 728 $ 0.346 $ 0.365 $ 0.330 $ 0.390 $ 0.271 $ 0.319 $ 0.319 $ 0.319 $ 0.319 $ 0.149 $ 0.194 $ 0.194 $ 0.194 $ 2,457,300 $ 2,467,300 $ 2,467,300 $ 2,566,600 $ 2,584,360 $ 2,583,000 $ 3,117,500 $ 3,514,500 $ 3,728,500 $ 3,742,000 $ 3,761,000 $ 3,761,000 $ 3,761,000 EASTWOOD COMMONS LIGHT DISTRICT (SL4) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values CLOVER LANE LIGHT DISTRICT (SL5) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Values $ 1,100 $ 1,800 $ 1,850 $ 1,850 $ 1,300 $ 1,200 $ 1,203 $ 1,203 $ 1,759 $ 1,200 $ 1,018 $ 1,018 $ 1,018 $ 300 $ - $ (363) $ 300 $ 1,000 $ - $ - $ (318) $ - $ 997 $ - $ - $ - $ - $ - $ - $ - $ 300 $ - $ - $ - $ - $ - $ - $ - $ - $ 800 $ 1,800 $ 2,213 $ 1,550 $ 300 $ 1,200 $ 1,203 $ 1,521 $ 1,759 $ 203 $ 1,018 $ 1,018 $ 1,018 $ 0.110 $ 0.250 $ 0.310 $ 0.213 $ 0.041 $ 0.166 $ 0.166 $ 0.166 $ 0.166 $ 0.019 $ 0.096 $ 0.096 $ 0.096 $ 7,244,843 $ 7,190,910 $ 7,139,977 $ 7,285,144 $ 7,283,990 $ 7,248,000 $ 7,248,000 $ 9,162,000 $ 10,599,000 $ 10,679,000 $ 10,654,000 $ 10,654,000 $ 10,654,000 $ 2,200 $ 2,600 $ 2,900 $ 2,900 $ 2,500 $ 2,300 $ 2,571 $ 2,571 $ 3,558 $ 2,442 $ 2,151 $ 2,151 $ 2,151 $ 1,300 $ - $ (152) $ - $ 700 $ - $ - $ (525) $ - $ 2,000 $ - $ - $ - $ - $ - $ - $ - $ 1,800 $ 2,300 $ 2,571 $ - $ - $ - $ - $ - $ - $ 900 $ 2,600 $ 3,052 $ 2,900 $ 1,800 $ 2,300 $ 2,571 $ 3,096 $ 3,558 $ 442 $ 2,151 $ 2,151 $ 2,151 $ 0.143 $ 0.443 $ 0.520 $ 0.496 $ 0.293 $ 0.374 $ 0.374 $ 0.374 $ 0.374 $ 0.046 $ 0.221 $ 0.221 $ 0.221 $ 6,305,500 $ 5,873,000 $ 5,869,000 $ 5,848,200 $ 6,152,200 $ 6,157,200 $ 6,873,200 $ 8,279,200 $ 9,513,200 $ 9,528,200 $ 9,726,200 $ 9,726,200 $ 9,726,200 $ 300 $ 400 $ 400 $ 400 $ 300 $ 265 $ 287 $ 287 $ 336 $ 282 $ 255 $ 255 $ 255 $ - $ - $ 92 $ 92 $ 100 $ - $ - $ (30) $ - $ 100 $ - $ - $ - $ - $ - $ - $ - $ 200 $ 265 $ 287 $ - $ - $ - $ - $ - $ - $ 300 $ 400 $ 308 $ 308 $ 200 $ 265 $ 287 $ 317 $ 336 $ 182 $ 255 $ 255 $ 255 $ 0.219 $ 0.292 $ 0.230 $ 0.227 $ 0.147 $ 0.195 $ 0.195 $ 0.195 $ 0.195 $ 0.106 $ 0.148 $ 0.148 $ 0.148 $ 1,370,200 $ 1,370,200 $ 1,338,500 $ 1,357,600 $ 1,357,600 $ 1,359,600 $ 1,472,600 $ 1,625,600 $ 1,723,600 $ 1,724,000 $ 1,724,000 $ 1,724,000 $ 1,724,000 TOWN OF ITHACA ADOPTED 2008 BUDGET and REAL PROPERTY TAX and BENEFIT ASSESSMENT RATES SUMMARY Snecial District Assessment Based On A Per 51.000 of Assessed Prnnprtu Value nr Niimhpr of I-inhtinn Units nr Liahtina Road Frnntanp WINNERS CIRCLE LIGHT DISTRICT (SL6) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY 'DISTRICT TAX RATE Assessed Values BURLEIGH DRIVE LIGHT DISTRICT (SI -7) Appropriations Appropriated Fund Balance - Other Revenue ,DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Front Property Footage WEST HAVEN LIGHT DISTRICT (SL8) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Number of Lighting Units • CODDINGTON ROAD LIGHT DISTRICT (SI -9) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE ® Assessed Number of Lighting Units 1 $ 865 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED TENTATIVE 893 ADOPTED FUND 818 $ 762 $ 762 $ 762 $ 200 $ 1 $ - $ (3) $ 1 1PRELIMNARY1 300 $ - 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2008 2008 WINNERS CIRCLE LIGHT DISTRICT (SL6) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY 'DISTRICT TAX RATE Assessed Values BURLEIGH DRIVE LIGHT DISTRICT (SI -7) Appropriations Appropriated Fund Balance - Other Revenue ,DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Front Property Footage WEST HAVEN LIGHT DISTRICT (SL8) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE Assessed Number of Lighting Units • CODDINGTON ROAD LIGHT DISTRICT (SI -9) Appropriations Appropriated Fund Balance Other Revenue DISTRICT REAL PROPERTY TAX LEVY DISTRICT TAX RATE ® Assessed Number of Lighting Units 1 $ 865 $ 750 $ 1,000 $ 1,000 $ 1,000 $ 800 $ 775 $ 893 $ 893 $ 1,034 $ 818 $ 762 $ 762 $ 762 $ 200 $ 150 $ - $ (3) $ 100 $ 300 $ - $ - $ (69) $ - $ 400 $ - $ - $ - $ 2 $ - $ - $ - $ - $ 500 $ - $ - $ - $ - $ - $ - $ - $ - $ 640 $ 600 $ 1,000 $ 1,012 $ 900 $ 500 $ 775 $ 893 $ 962 $ 1,034 $ 418 $ 762 $ 762 $ 762 $ 0.417 $ 0.391 $ 0.618 $ 0.620 $ 0.551 $ 0.306 $ 0.475 $ 0.475 $ 0.475 $ 0.474 $ 0.191 $ 0.352 $ 0.352 $ 0.352 $ 1,535,800 $ 1,535,800 $ $ 1,617,000 $ 1,633,000 873 $ 1,633,000 873 $ 1,633,000 $ $ 1,633,000 $ 1,880,000 $ 2,025,000 $ $ 2,183,000 $ 2,183,000 0.349 $ 2,163,000 $ 2,163,000 $ 2,163,000 $ 960 $ 900 $ 1,100 $ 1,300 $ 1,300 $ 1,200 $ 825 $ 825 $ 825 $ 896 $ 777 $ 873 $ 873 $ 873 $ - $ 100 $ - $ - $ - $ 250 $ - $ - $ - $ - $ 469 $ - $ - $ - $ 15 $ - $ - $ - $ - $ 950 $ - $ - $ - $ - $ - $ - $ - $ - $ 945 $ 800 $ 1,100 $ 1,300 $ 1,300 $ 950 $ 825 $ 825 $ 825 $ 896 $ 308 $ 873 $ 873 $ 873 $ 0.247 $ 0.209 $ 0.288 $ 0.349 $ 0.349 $ 0.255 $ 0.222 $ 0.222 $ 0.222 $ 0.241 $ 0.083 $ 0.235 $ 0.235 $ 0.235 3,821.10 3,821.10 3,821.10 3,721.10 3,721.10 3,721.10 3,721.10 3,721.10 3,721.10 3,721.10 3,721.10 3,721.10 3,721.10 3,721.10 $ 3,190 $ 3,200 $ $ 1,000 $ (409) $ $ 100 $ - $ $ 23090 $ 3,609 $ $ 0.210 $ 0.362 $ 9,970.00 _ _ - 9,970.00 4,000 $ 4,000 $ 4,000 $ 3,200 $ - $ (175) $ 400 $ 1,100 $ 2,808 $ _ _ - $-_. - $_ 2,100_ 4,000 $ 4,145 $ 3,600 $ _ _$ 2,100 $ 0.469 $ 0.490 $ 0.426 $ 0.248 $ 8,520.00 $ 8,460.00 $ 8,460.00 $ 8,460.00 3,100 $ 3,103 $ 3,176 $ 3,176 $ 3,261 $ 2,808 $ 2,808 $ 2,808 - $ - $ - $ - $ 1,200 $ - $ - $ - $ - $ 192 $ - $ 300 $ - $ - $ - $ 3,100 $ 3,103 $ 3,176 $ 3,176 $ 2,061 $ 2,808 $ 2,808 $ 2,808 0.442 $ 0.461 $ 0.472 $ 0.472 $ 0.306 $ 0.417 $ 0.417 $ 0.417 7,010.00 - 6,730.00 - 6,730.00 - 6,730.00 $ 6,730.00 $ 6,732.00 $ 6,732.00 $ 6,732.00 $ 1,885 $ 1,900 $ 2,100 $ 2,300 $ 2,300 $ 1,900 $ 1,800 $ 1,800 $ 1,875 $ 1,856 $ 1,925 $ 1,660 $ 1,660 $ 1,660 $ 120 $ 100 $ - $ 192 $ - $ 300 $ - $ - $ - $ - $ 1,151 $ - $ - $ - $ 40 $ - $ - $ - $ - $ 1,600 $ $ - $ - $ - $ - $ - $ - $ - $ 1,725 $ 1,800 $ 2,100 $ 2,108 $ 2,300 $ 1,600 $ 1,800 $ 1,800 $ 1,875 $ 1,856 $ 774 $ 1,660 $ 1,660 $ 1,660 $ 0.229 $ 0.239 $ 0.279 $ 0.280 $ 0.306 $ 0.217 $ 0.244 $ 0.254 $ 0.264 $ 0.262 $ 0.111 $ 0.238 $ 0.238 $ 0.238 7,527.00 7,527.00 7,527.00 7,527.00 7,527.00 7,368.00 7,368.00 7,092.00 7,092.00 7,092.00 6,972.00 6,972.00 6,972.00 6,972.00 SLIDING TAX SCALE Real Property Taxes are raised in two (2) of the major operating funds of the Town of Ithaca. These funds are the General Townwide Fund and the Fire Protection Fund. These "tax scales" illustrate how much tax revenue is raised for each time the tax rate moves one cent for every $1,000 of assessed real property value. All Towns in Tompkins County do not have local property assessors. All real property taxable values are determined by and obtained from the Tompkins County Department of Assessment. U SLIDING TAX RATE SCALE 1 cent for every $1,000 of assesses value) BASED UPON 2007 FINAL ASSESSMENT ROLL DTD 10/23/07 FOR 2008 GENERAL TOWNWIDE REAL PROPERTY TAX PURPOSES FULLY TAX TAX REVENUE TAX REVENUE TAX % TAXABLE RATE RAISED MOVEMENT -----INCREASE- INCREASE$1,054,464,951 $1, 054,_ 4 64,9 $1.68 $1,771,501 $0 0.0000% - $1,054,464,951 $1.69 $1,782,046 $10,545 0.5952% $1,054,464,951 $1.70 $1,792,590 $21,089 1.1905% $1,054,464,951 $1.71 $1,803,135 $31,634 1.7857% $1,054,464,951 $1.72 $1,813,680 $42,179 2.3810% $1,054,464,951 $1.73 $1,824,224 $52,723 2.9762% $1,054,464,951 $1.74 $1,834,769 $63,268 3.5714% $1,054,464,951 $1.75 $1,845,314 $73,813 4.1667% $1,054,464,951 $1.76 $1,855,858 $84,357 4.7619% $1,054,464,951 $1.77 $1,866,403 $94,902 5.3571% $1,054,464,951 $1.78 $1,876,948 $105,446 5.9524% $1,054,464,951 $1.79 $1,887,492 $115,991 6.5476% $1,054,464,951 $1.80 $1,898,037 $126,536 7.1429% $1,054,464,951 $1.81 $1,908,582 $137,080 7.7381% $1,054,464,951 $1.82 $1,919,126 $147,625 8.3333% $1,054,464,951 $1.83 $1,929,671 $158,170 8.9286% $1,054,464,951 $1.84 $1,940,216 $168,714 9.5238% $1,054,464,951 $1.85 $1,950,760 $179,259 10.1190% $1,054,464,951 $1.86 $1,961,305 $189,804 10.7143% $1,054,464,951 $1.87 $1,971,849 $200,348 11.3095% $1,054,464,951 $1.88 $1,982,394 $210,893 11.9048% $1,054,464,951 $1.89 $1,992,939 $221,438 12.5000% $1,054,464,951 $1.90 $2,003,483 $231,982 13.0952% $1,054,464,951 $1.91 $2,014,028 $242,527 13.6905% $1,054,464,951 $1.92 $2,024,573 $253,072 14.2857% $1,054,464,951 $1.93 $2,035,117 $263,616 14.8810% $1,054,464,951 $1.94 $2,045,662 $274,161 15.4762% $1,054,464,951 $1.95 $2,056,207 $284,706 16.0714% $1,054,464,951 $1.96 $2,066,751 $295,250 16.6667% $1,054,464,951 $1.97 $2,077,296 $305,795 17.2619% $1,054,464,951 $1.98 $2,087,841 $316,339 17.8571% $1,054,464,951 $1.99 $2,098,385 $326,884 18.4524% $1,054,464,951 $2.00 $2,108,930 $337,429 19.0476% $1,054,464,951 $2.01 $2,119,475 $347,973 19.6429% $1,054,464,951 $2.02 $2,130,019 $358,518 20.2381% $1,054,464,951 $2.03 $2,140,564 $369,063 20.8333% TOWN OF ITHACA SLIDING TAX RATE SCALE ( 1 cent for every $1,000 of assesses value) BASED UPON 2007 FINAL ASSESSMENT ROLL DTD 10/23/07 FOR 2008 FIRE PROTECTION REAL PROPERTY TAX PURPOSES FULLY TAX TAX LEVY TAX LEVY % OF TAX LEVY TAXABLE RATE RAISED MOVEMENT INCREASE $767,501,613 $3.74 $2,870,456 $0 0.0000% $767,501,613 $3.75 $2,878,131 $7,675 0.2674% $767,501,613 $3.76 $2,885,806 $15,350 0.5348% $767,501,613 $3.77 $2,893,481 $23,025 0.8021% $767,501,613 $3.78 $2,901,156 $30,700 1.0695% $767,501,613 $3.79 $2,908,831 $38,375 1.3369% $767,501,613 $3.80 $2,916,506 $46,050 1.6043% $767,501,613 $3.81 $2,924,181 $53,725 1.8717% $767,501,613 $3.82 $2,931,856 $61,400 2.1390% $767,501,613 $3.83 $2,939,531 $69,075 2.4064% $767,501,613 $3.84 $2,947,206 $76,750 2.6738% $767,501,613 $3.85 $2,954,881 $84,425 2.9412% $767,501,613 $3.86 $2,962,556 $92,100 3.2086% $767,501,613 $3.87 $2,970,231 $99,775 3.4759% $767,501,613 $3.88 $2,977,906 $107,450 3.7433% $767,501,613 $3.89 $2,985,581 $115,125 4.0107% $767,501,613 $3.90 $2,993,256 $122,800 4.2781% $767,501,613 $3.91 $3,000,931 $130,475 4.5455% $767,501,613 $3.92 $3,008,606 $138,150 4.8128% $767,501,613 $3.93 $3,016,281 $145,825 5.0802% $767,501,613 $3.94 $3,023,956 $153,500 5.3476% $767,501,613 $3.95 $3,031,631 $161,175 5.6150% $767,501,613 $3.96 $3,039,306 $168,850 5.8824% $767,501,613 $3.97 $3,046,981 $176,525 6.1497% $767,501,613 $3.98 $3,054,656 $184,200 6.4171% $767,501,613 $3.99 $3,062,331 $191,875 6.6845% $767,501,613 $4.00 $3,070,006 $199,550 6.9519% 0 • • • • • • • • • • • 41 FISCAL BUDGET SUNINlARY TOWN OF ITHACA, NEW YORK SUMMARY OF FISCAL BUDGET BY FUND FOR 2008 GENERAL FUND TOWNWIDE GENERAL FUND PART TOWN nB HIGHWAY FUND PART TOWN WATER FUND SEWER FUND RISK RETENTION FUND DEBT SERVICE TOTAL TOWN SPECIAL DISTRICTS "F FIRE PROTECTION FUND L1 FOREST HOME LIGHT DIST -L2 GLENSIDE LIGHT DIST -L3 RENWICK HGTS LIGHT DIST L4 EASTWOOD COMMONS LIGHT DIST -L5 CLOVER LANE LIGHT DIST -L6 WINNER'S CIRCLE LIGHT DIST L7 BURLEIGH DRIVE LIGHT DIST nL8 WEST HAVEN ROAD LIGHT DIST �L9 CODDINGTON ROAD LIGHT DIST TOTAL SPECIAL DISTRICTS GRAND TOTAL $ 3,268,881.00 78,400.00 181,875.00 3,008,606.00 ESTIMATED UNEXPENDED AMOUNT TO BE APPROPRIATIONS 728.00 REVENUE FUND BALANCE RAISED BY TAX 1,018.00 $ 2,151.00 2,151..00 $ 3,601,895.00 255.00 1,377,784.00 $ 762.00 452,610.00 1,771,501.00 $ 873.00 873.00 $ 2,808.00 2,808.00 $ 1,660.00 $ 952,006.00 $ 3,281,013.00 877,981.00 74,025.00 $ 1,978,359.00 1,641,841.00 336,518.00 $ 3,974,063.00 3,275,500.00 -5,200.00 703,7.63.00 $ 2,197,215.00 1,48.2,000.00 560,752.00 154,463.00 $ 10,000.00 •11,000.00 -1,000.00 $ 1,073,767.00 1,073.,767.00 $13,787,305.00 9,739,873.00 1,417,705.00 2,629,727.00 $ 3,268,881.00 78,400.00 181,875.00 3,008,606.00 $ 1,877.00 1,877.00 $ 1 728.00 728.00 $ 1,018.00 1,018.00 $ 2,151.00 2,151..00 $ 255.00 255.00 $ 762.00 762.00 $ 873.00 873.00 $ 2,808.00 2,808.00 $ 1,660.00 1,660.00 $ 3,281,013.00 78,400.00 181,875.00 3,020,738.00 $17,068,318.00 9,818,273.00 1,599,580.00 5,650,465.00 FUND. THE GENERAL TOWNWIDE FUND The General Fund is the general operating fund of the Town of Ithaca. It is used to account for revenues and expenditures that are not required to be accounted for and transacted for in other specific funds. (E.g. Special District Funds such as lighting, and Special Revenue Funds such as Highway, Water, Sewer and Fire Protection.) The General Fund budget is categorized into the following major operations. (See pie chart illustrations) General Government Support Services Employee Benefits Highway Garage Maintenance, Transportation and Administration Town Parks and Community Services Public Works Facility Serial Bond Obligation BUDGETARY ACCOUNTS The General Fund has many sources of revenue and multi-purpose expenditures. This explains the need for most governments to maintain numerous revenue and expense account ledgers. In these general ledger accounts the Town's annual financial plan, or budget is recorded. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in current community needs. Changes in the budget may also occur due to unanticipated events or emergencies. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 1-A APPROPRIATIONS GENERAL GOVERNMENT SUPPORT TOWN BOARD PERSONAL SERVICES A1010.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A1010.400 CONTRACTUAL A1010.410 CONFERENCES & MILEAGE TOTAL CONTRACTUAL EXPENSE TOTAL TOWN BOARD JUSTICES PERSONAL SERVICES A1110.100 REGULAR TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1110.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1110.400 CONTRACTUAL A1110.405 LAWBOOKS A1110.406 WORK STUDY STUDENTS A1110.408 POSTAGE A1110.410 CONFERENCES & MILEAGE A1110.415 TELEPHONE A1110.420 DUES & PUBLICATIONS A1110.482 NYS FEES, FINES & COLLECTIONS A1110.489 COURT SECURITY OFFICER A1110.490 COURT SECURITY TOTAL CONTRACTUAL EXPENSE TOTAL JUSTICES ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 46,782.72 49 000.00 50,100.00 50,100.00 46,782.72 49 000.00 50,100.00 50,100.00 208.61 200.00 200.00 200.00 3,655.90 3 000.00 3,000.00 3.000.00 3,864.51 3 200.00 3,200.00 3,200.00 50,647.23 52 200.00 53,300.00 53.300.00 116,342.70 118 800.00 122,900.00 122,900.00 116,342.70 118 800.00 122,900.00 122,900.00 103.49 1,236.00 1,236.00 1,236.00 103.49 1,236.00 1,236.00 1,236.00 2,659.74 1,854.00 1,854.00 1,854.00 705.70 720.00 720.00 720.00 0.00 0.00 0.00 0.00 1,721.95 1,900.00 1,900.00 1,900.00 742.25 1,000.00 1,000.00 1,000.00 1,420.68 1,550.00 1,550.00 1,550.00 248.65 250.00 250.00 250.00 218,556.25 230,000.00 230,000.00 230,000.00 0.00 7,800.00 8,000.00 8,000.00 2,550.00 0.00 0.00 0.00 228,605.22 245 074.00 245,274.00 245,274.00 345,051.41 365 110.00 369,410.00 369,410.00 SUPERVISOR PERSONAL SERVICES A1220.100 SUPERVISOR 17,530.86 18,000.00 18,390.00 18,390.00 A1220.101 DEPUTY SUPERVISOR 0.00 0.00 0.00 0.00 A1220.103 ADMINISTRATOR FUNCTION TWN SUPERVISOR 26,296.22 26 990.00 27,590.00 27.590.00 TOTAL PERSONAL SERVICES 43,827.08 44 990.00 45,980.00 45,980.00 A-1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 CONTRACTUAL EXPENSE A1220.400 CONTRACTUAL 0.00 0.00 0.00 0.00 A1220.410 CONFERENCES & MILEAGE 1,218.00 1,220.00 850.00 850.00 A1220.415 TELEPHONE 431.70 460.00 460.00 460.00 A1220.420 DUES & PUBLICATIONS 20.00 20.00 20.00 20.00 A1330.420 TOTAL CONTRACTUAL EXPENSE 1,669.70 1 700.00 1,330.00 1,330.00 TOTAL SUPERVISOR 45,496.78 46 690.00 47,310.00 47,310.00 ACCOUNTING/BOOKKEEPING PERSONAL SERVICES A1316.100 REGULAR 42,303.00 44 300.00 45,600.00 45,600.00 TOTAL PERSONAL SERVICES 42 303.00 44 300.00 45,600.00 45,600.00 CONTRACTUAL EXPENSE A1316.400 CONTRACTUAL 210.77 352.32 350.00 350.00 A1316.408 POSTAGE 521.59 325.00 325.00 325.00 A1316.410 CONFERENCES & MILEAGE 0.00 100.00 100.00 100.00 A1316.421 EMPLOYEE EDUCATION 621.00 0.00 0.00 0.00 A1330.420 TOTAL CONTRACTUAL EXPENSE 1,353.36 777.32 775.00 775.00 TOTAL ACCOUNTING/BOOKKEEPING 43,656.36 45 077.32 46,375.00 46,375.00 INDEPENDENT AUDITORS CONTRACTUAL EXPENSE A1320.400 SCIRABBA WALKER & CO.,LLP 4,586.80 8 529.00 9,300.00 9,300.00 TOTAL CONTRACTUAL EXPENSE 4,586.80 8,529.00 9,300.00 9,300.00 TOTAL INDEPENDENT AUDITORS 4,586.80 8,529.00 9,300.00 9,300.00 TAX COLLECTION PERSONAL SERVICES A1330.100 REGULAR 7,841.20 8,000.00 8,200.00 8,200.00 TOTAL PERSONAL SERVICES 7,841.20 8,000.00 8,200.00 8,200.00 CONTRACTUAL EXPENSE A1330.400 CONTRACTUAL 196.75 155.00 155.00 155.00 A1330.401 PRINTING TAX BILLS 877.75 1,300.00 1,300.00 1,300.00 A1330.408 POSTAGE 2,581.58 4,000.00 5,000.00 5,000.00 A1330.410 CONFERENCES & MILEAGE 543.35 700.00 700.00 700.00 A1330.420 DUES & PUBLICATIONS 25.00 30.00 25.00 25.00 TOTAL CONTRACTUAL EXPENSE 4,224.43 6,185.00 7,180.00 7,180.00 TOTAL TAX COLLECTION 12 065.63 14 185.00 15,380.00 15,380.00 BUDGET PERSONAL SERVICES A1340.100 REGULAR 66,583.13 68 400.00 70,300.00 70,300.00 TOTAL PERSONAL SERVICES 66 583.13 68 400.00 70,300.00 70,300.00 CONTRACTUAL EXPENSE A-2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 A1340.400 CONTRACTUAL A1340.410 CONFERENCES & MILEAGE A1340.420 PUBLICATIONS/DUES TOTAL CONTRACTUAL EXPENSE TOTAL BUDGET TOWN CLERK PERSONAL SERVICES A1410.100 REGULAR A1410.102 OVERTIME TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A1410.400 CONTRACTUAL A1410.403 RECORDING & FILING FEES A1410.408 POSTAGE A1410.409 LEGAL ADS A1410.410 CONFERENCES & MILEAGE A1410.412 LEXIS NEXIS SUBSCRIPTION A1410.420 DUES & PUBLICATIONS TOTAL CONTRACTUAL EXPENSE TOTAL TOWN CLERK LEGAL SERVICES CONTRACTUAL EXPENSE A1420.400 LEGAL SERVICES TOTAL CONTRACTUAL EXPENSE TOTAL LEGAL SERVICES HUMAN RESOURCES PERSONAL SERVICES A1430.100 REGULAR TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1430.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 288.83 200.00 200.00 200.00 38.91 1,200.00 300.00 300.00 475.00 463.90 500.00 500.00 802.74 1,863.90 1,000.00 1,00.0.00 2,000.00 67,385.87 70 263.90 71,300.00 71,300.00 100,620.02 117,300.00 118,400.00 118,400.00 0.00 0.00 0.00 0.00 100,620.02 117 300.00 118,400.00 118,400.00 775.23 1,500.00 1,500.00 1,500.00 336.00 1,500.00 1,500.00 1,500.00 1,335.75 2,500.00 2,500.00 2,500.00 1,906.04 2,000.00 2,000.00 2,000.00 0.00 500.00 2,500.00 2,500.00 0.00 0.00 0.00 0.00 170.00 200.00 200.00 200.00 4,523.02 8,200.00 10,200.00 10,200.00 105,143.04 125 500.00 128,600.00 128,600.00 41 868.77 46 500.00 46,500.00 46,500.00 41,868.77 46 500.00 46,500.00 46,500.00 41 868.77 46 500.00 46,500.00 46,500.00 100,707.21 113 600.00 118,500.00 118,500.00 100 707.21 113 600.00 118,500.00 118,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 CONTRACTUAL EXPENSE A1430.400 CONTRACTUAL 407.66 600.00 600.00 600.00 A1430.408 POSTAGE 478.96 750.00 850.00 850.00 A1430.410 CONFERENCES & MILEAGE 596.15 3,211.74 3,000.00 3,000.00 A1430.420 DUES & PUBLICATIONS 839.00 800.00 900.00 900.00 A1430.421 EMPLOYEE EDUCATION & TRAINING 2,141.14 2,600.00 2,500.00 2,500.00 A1430.422 EMPLOYEE MEDIATION SERVICES -386.64 500.00 500.00 500.00 A1430.423 EMPLOYMENT ADS 1,191.08 2,000.00 2,000.00 2,000.00 A1430.424 EMPLOYEE ASSISTANCE PROGRAM 1,460.64 1,485.12 1,200.00 1,200.00 A1430.425 HEALTH & WELLNESS 5.84 100.00 100.00 100.00 A-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 A1430.429 MANAGEMENT PROGRAMS A1430.430 PAYROLL SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL HUMAN RESOURCES ENGINEER PERSONAL SERVICES A1440.100 REGULAR A1440.110 INTERN TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1440.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1440.400 CONTRACTUAL A1440.404 VEHICLE MAINTENANCE A1440.406 WORK STUDY A1440.408 POSTAGE A1440.410 CONFERENCES & MILEAGE A1440.420 DUES & PUBLICATIONS A1440.440 PERSONAL PROTECTIVE EQUIPMENT A1440.450 GASOLINE TOTAL CONTRACTUAL EXPENSE TOTAL ENGINEER ELECTION MACHINE CUSTODIANS EQUIPMENT/CAPITAL OUTLAY A1450.200 ELECTION MACHINES TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1450.400 CONTRACTUAL A1450.401 SUPPLIES A1450.402 ELECTION INSPECTORS A1450.403 ELECTION MACHINE CUSTODIANS A1450.408 POSTAGE & MAILING TOTAL CONTRACTUAL EXPENSE TOTAL ELECTION MACHINE CUSTODIANS RECORDS MANAGEMENT PERSONAL SERVICES A1460.100 REGULAR A1460.110 GRANT PERSONNEL TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 1,300.00 3,000.00 3,000.00 3,000.00 155.42 600.00 600.00 600.00 8,189.25 15 646.86 15,250.00 15,250.00 108,896.46 129 246.86 133,750.00 133,750.00 171,192.80 188,400.00 194,600.00 194,600.00 0.00 0.00 4,300.00 4,300.00 171 192.80 188 400.00 198,900.00 198,900.00 21 006.68 20 600.00 20,000.00 20,000.00 21 006.68 20 600.00 20,000.00 20,000.00 2,118.73 2,575.00 2,000.00 2,000.00 295.83 1,000.00 1,000.00 1,000.00 1,747.07 3,500.00 3,500.00 3,500.00 48.82 227.96 200.00 200.00 787.67 3,000.00 3,000.00 3,000.00 229.95 1,100.00 750.00 750.00 408.00 300.00 200.00 200.00 1,737.65 4,180.00 4,200.00 4,200.00 7,373.72 15 882.96 14,850.00 14,850.00 199 573.20 224 882.96 233,750.00 233,750.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11,753.00 12,800.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11 753.00 12.800.00 0.00 0.00 A-4 11 753.00 12,800.00 0.00 0.00 50,524.50 52,900.00 54,300.00 54,300.00 4,602.96 3.626.21 0.00 0.00 55 127.46 56 526.21 54,300.00 54,300.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 A1460.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1460.400 CONTRACTUAL A1460.410 CONFERENCES & MILEAGE A1460.425 LAW PUBLICATIONS & LIBRARY A1460.444 PURCHASED SERVICES A1460.445 RECORD STORAGE SUPPLIES & MATERIALS A1460.446 DATABASE CONSULTANT A1460.447 CODIFICATION UPDATING & MAINTENANCE A1460.448 NEXIS ELECTRONIC & PAPER SUPPORT TOTAL CONTRACTUAL EXPENSE TOTAL RECORDS MANAGEMENT BUILDINGS & GROUNDS PERSONAL SERVICES A1620.100 REGULAR A1620.101 HIGHWAY LABOR A1620.102 TOWN HALL TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A1620.200 EQUIPMENT A1620.241 TWN HALL FURNITURE & FURNISHINGS A1620.243 TWN HALL BLDG AUDIO SYSTEM TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A1620.400 CONTRACTUAL A1620.403 TRASH COLLECTION A1620.404 SECURITY A1620.409 WATER & SEWER A1620.410 ELECTRIC & GAS A1620.411 MECHANICAL MAINTENANCE & REPAIRS A1620.412 CLEANING SERVICES A1620.413 BLDG & GROUNDS MAINTENANCE A1620.414 BOTTLED WATER & COFFEE SERVICE A1620.415 RECONST POSTAL OFFICE WALKWAY A1620.431 ELEVATOR MAINTENANCE CONTRACT A1620.440 PERSONAL PROTECTIVE EQUIPMENT TOTAL CONTRACTUAL EXPENSE TOTAL BUILDINGS & GROUNDS CENTRAL COMM SYSTEMS CONTRACTUAL EXPENSE A1650.410 TELEPHONES TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 933.75 1,500.00 1,500.00 1,500.00 0.00 0.00 500.00 500.00 0.00 1,000.00 1,000.00 1,000.00 0.00 250.00 250.00 250.00 2,976.16 887.00 3,000.00 3,000.00 0.00 0.00 0.00 0.00 2,642.63 6,000.00 6,000.00 6,000.00 983.50 1.009.93 0.00 0.00 7,536.04 10 646.93 12,250.00 12,250.00 62,663.50 67 173.14 66,550.00 66,550.00 24,043.39 27,700.00 27,200.00 27,200.00 3,038.23 4,200.00 4,312.00 4,312.00 1,857.18 2 479.98 3,000.00 3,000.00 28,938.80 34 379.98 34,512.00 34,512.00 672.76 1,064.40 1,100.00 1,100.00 0.00 500.00 500.00 500.00 0.00 500.00 500.00 500.00 672.76 2,064.40 2,100.00 2,100.00 1,051.75 3,605.00 3,500.00 3,500.00 1,327.70 1,500.00 1,600.00 1,600.00 794.40 1,000.00 1,000.00 1,000.00 2,712.32 2,600.00 2,700.00 2,700.00 32,801.78 30,900.00 32,000.00 32,000.00 3,425.43 2,500.00 3,000.00 3,000.00 14,925.70 17,600.00 25,000.00 25,000.00 3,626.02 5,000.00 5,000.00 5,000.00 2,437.46 2,700.00 2,700.00 2,700.00 0.00 25,000.00 0.00 0.00 2,480.71 2,660.38 2,800.00 2,800.00 50.31 500.00 100.00 100.00 65 633.58 95 565.38 79,400.00 79,400.00 95 245.14 132 009.76 116,012.00 116,012.00 3,461.53 2,050.42 720.00 720.00 3,461.53 2,050.42 720.00 720.00 TOTAL CENTRAL COMM SYSTEMS 3,461.53 2,050.42 720.00 720.00 A-5 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 CENTRAL STOREROOM CONTRACTUAL EXPENSE A1660.400 GENERAL OFFICE SUPPLIES 2,148.49 2 000.00 2,600.00 2,600.00 TOTAL CONTRACTUAL EXPENSE 2,148.49 2 000.00 2,600.00 2,600.00 TOTAL CENTRAL STOREROOM 2,148.49 2 000.00 2,600.00 2.600.00 A1680.400 CONTRACTUAL 642.30 2,124.78 CENTRAL PRINT & MAIL A1680.401 MAINTENANCE & REPAIRS 597.33 315.00 CONTRACTUAL EXPENSE " A1680.402 XEROX COPIER WC75 2,240.62 2,120.00 A1670.402 COPIER PAPER 462.31 650.00 670.00 670.00 A1670.403 COPIER SUPPLIES 500.00 500.00 520.00 520.00 A1670.407 POSTAGE METER LEASE PURCHASE 823.75 1,700.00 850.00 850.00 A1670.412 NEWSLETTER 4,287.98 5 800.00 5,800.00 5.800.00 700.00 TOTAL CONTRACTUAL EXPENSE 6,074.04 8 650.00 7,840.00 7,840.00 600.00 600.00 A1680.461 TOOLS & SUPPLIES TOTAL CENTRAL PRINT & MAIL 6,074.04 8 650.00 7,840.00 7,840.00 0.00 1,812.00 2,063.00 2,063.00 INFORMATION TECHNOLOGY WEB SUPPORT & DESIGN 0.00 2,200.00 2,200.00 EQUIPMENT/CAPITAL OUTLAY A1680.482 HIGHWAY HELPER 0.00 688.00 A1680.200 HARDWARE 5,165.67 8,963.48 2,440.00 2,440.00 A1680.205 NETWORK ADMINISTRATION 2,386.73 2 370.00 2,440.00 2.440.00 3,088.00 TOTAL EQUIPMENT/CAPITAL OUTLAY 7,552.40 11 333.48 4,880.00 4,880.00 CONTRACTUAL EXPENSE A1680.400 CONTRACTUAL 642.30 2,124.78 432.00 432.00 A1680.401 MAINTENANCE & REPAIRS 597.33 315.00 640.00 640.00 A1680.402 XEROX COPIER WC75 2,240.62 2,120.00 2,250.00 2,250.00 A1680.403 XEROX COPIER WCM20 1,169.70 950.00 1,200.00 1,200.00 A1680.404 XEROX ENGINEERING COPIER 467.62 510.00 510.00 510.00 A1680.405 XEROX COPIER WCM24 1,474.08 1,500.00 1,500.00 1,500.00 A1680.406 XEROX PHASER MAINTENANCE 0.00 60.57 700.00 700.00 A1680.421 EMPLOYEE EDUCATION & TRAINING 20.00 600.00 600.00 600.00 A1680.461 TOOLS & SUPPLIES 163.48 351.23 220.00 220.00 A1680.480 ARCVIEW AND EAGLE PT 0.00 1,812.00 2,063.00 2,063.00 A1680.481 WEB SUPPORT & DESIGN 0.00 2,200.00 2,200.00 2,200.00 A1680.482 HIGHWAY HELPER 0.00 688.00 700.00 700.00 A1680.483 TIME WARNER CABLE RR 0.00 3,812.90 2,500.00 2,500.00 A1680.491 SOFTWARE 4,358.18 3,600.00 3,088.00 3,088.00 A1680.492 BENTLEY MICROSTATION/CEDRA 2,110.00 3,373.75 1,207.00 1,207.00 A1680.493 SDG SOFTWARE 550.00 1,280.00 550.00 550.00 A1680.494 WLB ANNUAL SUPPORT 1,900.00 2,350.00 1,900.00 1,900.00 A1680.495 NETWORK SUPPORT 1,152.00 1,714.00 992.00 992.00 A1680.496 TIME WARNER CABLE RR 6,011.52 3,150.00 6,150.00 6,150.00 A1680.497 SHERPA REMOTE SECURITY 2,400.00 4,800.00 3,000.00 3,000.00 A1680.498 SUPPORT JUSTICE COURT 650.00 650.00 640.00 640.00 A1680.499 SUPPORT HUMAN RESOUCES 705.00 722.00 725.00 725.00 TOTAL CONTRACTUAL EXPENSE 26,611.83 38 684.23 33,767.00 33,767.00 TOTAL INFORMATION TECHNOLOGY 34,164.23 50 017.71 38,647.00 38 647.00 A-6 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 SPECIAL ITEMS 412.00 412.00 412.00 2,600.00 0.00 A1910.400 LIABILITY INSURANCE 36,049.42 92,000.00 91,000.00 91,000.00 A1920.400 MUNICIPAL ASSOCIATION DUES 1,500.00 1,500.00 1,500.00 1,500.00 A1920.401 TAXES/ASSESSMENTS ON TOWN REAL PROPERTY 6,331.51 7,000.00 7,000.00 7,000.00 A1990.400 CONTINGENT ACCOUNT 0.00 10 000.00 10,000.00_ 10,000.00 TOTAL SPECIAL ITEMS 43,880.93 110 500.00 109,500.00 109,500.00 TOTAL GENERAL GOVERNMENT SUPPORT PUBLIC SAFETY POLICE CROSSING GUARDS PERSONAL SERVICES A3120.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A3120.400 CONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL POLICE CROSSING GUARDS TRAFFIC & TRANSPORTATION PLANNING CONTRACTUAL EXPENSE A3310.400 WARREN ROAD SIGNAL A3310.401 TRAFFICE CONTROL AT BOYTON SCHOOL A3310.402 SHERIFF PATROL A3310.403 SCHOOL RESOURCE OFFICER A3310.406 TRANSPORTATION PLAN A3310.407 ROAD SIGNS TOTAL CONTRACTUAL EXPENSE A3310.526 CODDINGTON ROAD WALKWAY A3310.527 HANSHAW ROAD WALKWAY A3310.528 HONNESS LANE WALKWAY EXT TOTAL TOTAL TRAFFIC & TRANSPORTATION PLANNING DOG CONTROL CONTRACTUAL EXPENSE A3510.400 COUNTY SPCA DOG CONTROL TOTAL CONTRACTUAL EXPENSE TOTAL DOG CONTROL OTHER ANIMAL CONTROL CONTRACTUAL EXPENSE A3520.400 COUNTY SPCA CAT CONTROL A3520.402 DOG ENUMERATION 1,283,762.41 1 513 386.07 1,496,844.00 1,496,844.00 15,317.25 18 600.00 18,800.00 18,800.00 15,317.25 18 600.00 18,800.00 18,800.00 0.00 100.00 100.00 100.00 0.00 100.00 100.00 100.00 15,317.25 18 700.00 18,900.00 18,900.00 389.27 412.00 412.00 412.00 2,600.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,411.50 8,000.00 0.00 0.00 0.00 5,000.00 5,000.00 5,000.00 7,400.77 13 412.00 5,412.00 5,412.00 0.00 35,000.00 0.00 0.00 0.00 70,316.00 0.00 0.00 0.00 70 000.00 70,000.00 70.000.00 0.00 175 316.00 70,000.00 70.000.00 A-7 7,400.77 188 728.00 75,412.00 75.412.00 20,000.00 20 700.00 20,700.00 20,700.00 20,000-00 20 700.00 20,700.00 20.700.00 20,000.00 20 700.00 20,700.00 20.700.00 0.00 0.00 0.00 0.00 0.00 5,000.00 0.00 0.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 TOTAL CONTRACTUAL EXPENSE TOTAL OTHER ANIMAL CONTROL TOTAL PUBLIC SAFETY TRANSPORTATION SUPERINTENDENT HIGHWAYS PERSONAL SERVICES A5010.100 REGULAR A5010.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A5010.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE A5010.400 CONTRACTUAL A5010.411 CONFERENCES & MILEAGE A5010.420 DUES & PUBLICATIONS A5010.430 DRUG TESTING A5010.440 SAFETY & TRAINING TOTAL CONTRACTUAL EXPENSE TOTAL SUPERINTENDENT HIGHWAYS HIGHWAY GARAGE PERSONAL SERVICES A5132.100 REGULAR A5132.101 PUBLIC WORKS DEPT A5132.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A5132.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 0.00 5,000.00 0.00 0.00 0.00 5,000.00 0.00 0.00 42,718.02 233 128.00 115,012.00 115,012.00 117,692.40 123,200.00 136,100.00 136,100.00 0.00 200.00 200.00 200.00 117,692.40 123 400.00 136,300.00 136,300.00 0.00 0.00 1,000.00 1,000.00 0.00 0.00 1,000.00 1,000.00 440.04 2,000.00 2,000.00 2,000.00 220.00 400.00 425.00 425.00 414.55 200.00 300.00 300.00 1,042.86 1,000.00 1,000.00 1,000.00 15.00 500.00 500.00 500.00 2,132.45 4 100.00 4,225.00 4,225.00 119,824.85 127 500.00 141,525.00 141,525.00 21,680.77 27,000.00 30,300.00 30,300.00 8,721.17 8,400.00 8,624.00 8,624.00 983.83 717.84 1,000.00 1,000.00 31,385.77 36 117.84 39.924.00 39.924.00 3,759.94 2 800.00 8,000.00 8,000.00 3,759.94 2 800.00 8,000.00 8,000.00 CONTRACTUAL EXPENSE A5132.402 COPIER PAPER 67.96 150.00 175.00 175.00 A5132.403 COPIER SUPPLIES 267.69 300.00 300.00 300.00 A5132.404 GENERAL OFFICE SUPPLIES 199.20 260.16 300.00 300.00 A5132.406 XEROX COPIER DC232 3,255.73 3,483.00 3,200.00 3,200.00 A5132.408 POSTAGE 190.63 235.00 225.00 225.00 A5132.410 GARAGE UTILITIES 33,267.42 35,000.00 36,000.00 36,000.00 A5132.412 CLEANING SERVICE 3,860.00 3,400.00 0.00 0.00 A5132.415 TELEPHONE 4,708.79 5,000.00 5,200.00 5,200.00 A5132.416 GARAGE MAINTENANCE 14,459.97 10,000.00 15,000.00 15,000.00 A5132.460 STORM WATER MANAGEMENT 0.00 0.00 0.00 0.00 A-8 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 TOTAL CONTRACTUAL EXPENSE TOTAL HIGHWAY GARAGE STREET LIGHTING CONTRACTUAL EXPENSE A5182.400 CONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION CULTURE AND RECREATION RECREATION ADMINISTRATION PERSONAL SERVICES A7020.100 RECREATION ADMINISTRATION A7020.105 YOUTH EMPLOYMENT PROGRAM A7020.106 YOUTH CORE TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A7020.400 CONTRACTUAL A7020.408 POSTAGE A7020.410 CONFERENCES & MILEAGE A7020.430 RECREATION PROGRAMS TOTAL CONTRACTUAL EXPENSE TOTAL RECREATION ADMINISTRATION TOWN PARKS PERSONAL SERVICES A7110.100 REGULAR A7110.101 PUBLIC WORKS DEPT A7110.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY A7110.201 LARGE A7110.202 SMALL A7110.203 PEW TRAIL PAVILION TOTAL EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 60,277.39 57 828.16 60,400.00 60,400.00 95 423.10 96 746.00 108,324.00 108,324.00 30 860.69 35 000.00 35,000.00 35,000.00 30,860.69 35 000.00 35,000.00 35,000.00 30,860.69 35 000.00 35,000.00 35,000.00 246 108.64 259 246.00 284,849.00 284,849.00 36,289.50 38,500.00 39,600.00 39,600.00 5,716.48 8,204.14 0.00 0.00 6,883.88 4,873.86 0.00 0.00 48,889.86 51 578.00 39,600.00 39,600.00 0.00 0.00 0.00 0.00 0.00 100.00 100.00 100.00 149.09 100.00 100.00 100.00 4,592.51 5 000.00 5,000.00 5,000.00 4,741.60 5,200.00 5,200.00 5,200.00 53 631.46 56 778.00 44,800.00 44,800.00 67,776.62 62,000.00 72,400.00 72,400.00 179,878.33 172,000.00 191,000.00 191,000.00 6,440.54 9,000.00 9,000.00 9,000.00 254,095.49 243 000.00 272,400.00 272,400.00 30,000.00 40,400.00 48,600.00 48,600.00 2,037.56 0.00 0.00 0.00 1,821.37 0.00 0.00 0.00 33 858.93 40 400.00 48,600.00 48,600.00 CONTRACTUAL EXPENSE A7110.401 CODDINGTON RD COMMUNITY CTR CONTRACT 6,800.00 6,800.00 6,800.00 6,800.00 A7110.402 MAINTENANCE 20,816.34 26,780.00 27,000.00 27,000.00 A7110.403 CONSTRUCTION 26.24 10,000.00 15,000.00 15,000.00 A7110.404 PLANTINGS & LANDSCAPING 2,451.75 2,493.18 2,100.00 2,100.00 A7110.405 VEHICLE MAINTENANCE 15,718.57 15,000.00 15,500.00 15,500.00 A-9 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 A7110.410 CONFERENCES & MILEAGE 0.00 250.00 500.00 500.00 A7110.415 TELEPHONE 445.35 631.49 1,100.00 1,100.00 A7110.416 UTILITIES 120.80 500.00 700.00 700.00 A7110.420 DUES & PUBLICATIONS 35.00 35.00 35.00 35.00 A7110.440 PERSONAL PROTECTIVE EQUIPMENT 1,859.16 2,068.58 2,150.00 2,150.00 A7110.450 GASOLINE 13,237.40 15,000.00 15,450.00 15,450.00 A7110.461 TOOLS & SUPPLIES 0.00 2,500.00 3,000.00 3,000.00 A7110.490 PARKS & OPEN SPACE PROGRAM 0.00 50,000.00 50,000.00 50,000.00 FLOATING CLASSROOMS TOTAL CONTRACTUAL EXPENSE 61 510.61 132,058.25 139,335.00 139.335.00 A7110.501 PLAY STRUCTURES 0.00 30,000.00 30,000.00 30,000.00 A7110.509 HANSHAW ROAD WALKWAY 0.00 0.00 70,316.00 70,316.00 A7110.510 HONNESS LANE WALKWAY EXTENSION 0.00 0.00 0.00 0.00 A7110.512 WOOLF LANE PARK 0.00 10,000.00 0.00 0.00 A7110.513 TUTELO PARK 5,361.24 0.00 0.00 0.00 A7110.525 HALLBERG PARK & CHASE RD TRAIL 0.00 0.00 10,000.00 10,000.00 A7110.526 GATEWAY TRAIL 0.00 137,332.00 0.00 0.00 A7110.527 SAPONI MEADOWS PARK 0.00 0.00 0.00 0.00 FLOATING CLASSROOMS TOTAL 5,361.24 177,332.00 110,316.00 110,316.00 TOTAL TOWN PARKS 354,826.27 592,790.25 570,651.00 570,651.00 YOUTH & SENIOR PROJECTS CONTRACTUAL EXPENSE A7320.401 CASS PARK FACILITY 100,192.00 100,192.00 100,192.00 100,192.00 A7320.402 BOYNTON SCHOOL COLLABORATIVE 0.00 0.00 0.00 0.00 A7320.403 WORKFORCE NY 2,189.77 3,780.00 3,220.00 3,220.00 A7320.404 CODDINGTON RD CC SUMMER CAMPS 11,600.00 11,600.00 11,600.00 11,600.00 A7320.405 COOPERATIVE EXTENSION 20,210.00 22,409.00 22,903.00 22,903.00 A7320.406 LEARNG WEB / YOUTH WORKS 57,000.00 58,762.00 60,550.00 60,550.00 A7320.407 FLOATING CLASSROOMS 0.00 0.00 0.00 0.00 A7320.408 TOWN WORK CORPS 0.00 0.00 0.00 0.00 A7320.409 TOWN YOUTH EMPLOYMENT INITATIVE 0.00 0.00 20,549.00 20,549.00 A7320.416 REC PARTNERSHIP COUNTY 52,682.00 54,262.00 54,262.00 54.262.00 TOTAL CONTRACTUAL EXPENSE 243 873.77 251,005.00 273,276.00 273.276.00 TOTAL YOUTH & SENIOR PROJECTS 243,873.77 251,005.00 273,276.00 273,276.00 HISTORIAN PERSONAL SERVICES A7510.100 REGULAR 1,000.00 1,000.00 1,000.00 1,000.00 TOTAL PERSONAL SERVICES 1,000.00 1,000.00 1,000.00 1,000.00 CONTRACTUAL EXPENSE A7510.400 CONTRACTUAL 0.00 500.00 500.00 500.00 A7510.421 PROGRAMMING & RESEARCH 177.23 2,000.00 2,000.00 2,000.00 TOTAL CONTRACTUAL EXPENSE 177.23 2,500.00 2,500.00 2,500.00 TOTAL HISTORIAN 1,177.23 3,500.00 3,500.00 3,500.00 CELEBRATIONS A-10 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 CONTRACTUAL EXPENSE A7550.400 CONTRACTUAL A7550.405 GREETINGS & MEMORIALS TOTAL CONTRACTUAL EXPENSE TOTAL CELEBRATIONS LAND ACQUISITION EQUIPMENT/CAPITAL OUTLAY A7710.255 REAL PROPERTY & EASEMENT PURCHASES A7710.259 PROPERTY APPRAISALS TOTAL EQUIPMENT/CAPITAL OUTLAY TOTAL LAND ACQUISITION TOTAL CULTURE AND RECREATION HOME AND COMMUNITY SERVICES DRAINAGE & STORMWATER MANAGEMENT PERSONAL SERVICES A8540.101 REGULAR • A8540.102 OVERTIME A8540.110 PROJECT ASSISTANT TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE A8540.400 CONTRACTUAL A8540.485 NE STORMWATER CONSULTANT TOTAL CONTRACTUAL EXPENSE TOTAL DRAINAGE & STORMWATER MANAGEMENT COMMUNITY SERVICES CONTRACTUAL EXPENSE A8989.401 GADABOUT A8989.403 LIFE LONG A8989.404 HUMAN SERVICES COALITION A8989.407 HAZARDOUS MITIGATION PLAN A8989.408 CAYUGA LAKE WATERSHED MGMT PLAN TOTAL CONTRACTUAL EXPENSE TOTAL COMMUNITY SERVICES TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 1,303.85 1,500.00 1,700.00 1,700.00 506.99 501.75 500.00 500.00 1,810.84 2,001.75 2,200.00 2,200.00 1,810.84 2,001.75 2,200.00 2,200.00 43,180.48 0.00 0.00 0.00 3.800.00 0.00 0.00 0.00 46.980.48 0.00 0.00 0.00 46,980.48 0.00 0.00 0.00 702,300.05 906,075.00 894,427.00 894,427.00 40,815.21 16,800.00 17,248.00 17,248.00 0.00 59.19 0.00 0.00 5,267.50 5.989.75 0.00 0.00 46,082.71 22,848.94 17.248.00 17,248.00 30,699.00 24,700.00 43,000.00 43,000.00 0.00 18.000.00 0.00 0.00 30,699.00 42,700.00 43,000.00 43,000.00 76,781.71 65,548.94 60,248.00 60.248.00 11,600.00 11,600.00 11,600.00 11,600.00 9,400.00 9,400.00 9,400.00 9,400.00 4,000.00 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 0.00 900.00 900.00 900.00 900.00 25,900.00 25,900.00 25,900.00 25,900.00 A-11 25,900.00 25,900.00 25,900.00 25,900.00 102 681.71 91,448.94 86,148.00 86.148.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-A APPROPRIATIONS ADOPTED 11/08/07 A9010.800 NYS RETIREMENT A9030.800 SOCIAL SECURITY A9040.800 WORKERS COMPENSATION A9045.800 LIFE INSURANCE A9050.800 UNEMPLOYMENT INSURANCE A9055.800 DISABILITY INSURANCE A9056.800 DISABILITY INSURANCE - LONG-TERM A9060.800 GROUP HEALTH INSURANCE A9060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS A9901.903 HIGHWAY FUND A9901.904 RISK RETENTION A9901.907 DEBT SERVICE FUND TOTAL TOTAL TRANSFERS TO OTHER FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 115,297.30 137,000.00 135,000.00 135,000.00 94,410.29 102,000.00 107,000.00 107,000.00 17,580.00 27,000.00 27,000.00 27,000.00 2,425.21 3,100.00 3,100.00 3,100.00 8,165.29 5,100.00 5,100.00 5,100.00 863.99 1,000.00 1,000.00 1,000.00 6,333.30 7,500.00 8,500.00 8,500.00 283,853.31 248,000.00 290,000.00 290,000.00 646.00 830.00 830.00 830.00 529,574.69 531 530.00 577,530.00 577.530.00 0.00 0.00 0.00 0.00 1,000.00 1,000.00 2,000.00 2,000.00 149,926.00 156 889.00 145,085.00 145,085.00 150,926.00 157 889.00 147,085.00 147,085.00 150,926.00 157,889-00 147,085.00 147,085.00 150,926.00 157 889.00 147,085.00 147 085.00 3,058,071.52 3,692,703.01 3,601,895.00 3,601,895.00 A-12 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND TOWNWIDE FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 2-A ESTIMATED REVENUES REAL PROPERTY TAXES A1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES REAL PROPERTY TAX ITEMS A1082 COLLEGE CIRCLE ASSOCIATION A1083 ELLIS HOLLOW APTS / CONIFER REALTY A1084 EMERSON POWER PLANT A1085 ITHACA ELM -MAPLE HOUSING INC. TOTAL REAL PROPERTY TAX ITEMS REAL PROPERTY TAX ITEMS A1090 INTEREST & PENALTIES TOTAL REAL PROPERTY TAX ITEMS NON -PROPERTY TAX ITEMS A1120 SALES TAX TOTAL NON -PROPERTY TAX ITEMS DEPARTMENTAL INCOME 16,200.00 A1255 TOWN CLERK FEES 2,800.00 A1260 PERSONNEL FEES - SCLIWC A1555 DOG ENUMERATION FEES A1556 SPCA CONTRACT 4,200.00 A1557 DOG IMPOUNDMENT FEES A2188 FACILITY FEES 0.00 A2189 ENGINEERING FEES FOR SERVICES A2191 PARK FEES 7,600.00 TOTAL DEPARTMENTAL INCOME 0.00 INTERGOVERNMENTAL CHARGES A2350 YOUTH SERVICES - COUNTY A2351 YOUTH SERVICES -VILLAGE OF LANSING TOTAL INTERGOVERNMENTAL CHARGES USE OF MONEY AND PROPERTY A2401 INTEREST A2421 NEXTEL SITE RENTAL A2423 SPRINT/NEXTEL SITE RENTAL TOTAL USE OF MONEY AND PROPERTY LICENSES AND PERMITS A2544 DOG LICENSE APPORTIONMENT TOTAL LICENSES AND PERMITS FINES AND FORFEITURES ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 1,712,903.00 1 746 602.00 1,771,501.00 1,771,501.00 1,712,903.00 1 746 602.00 1,771,501.00 1,771.501.00 16,249.00 16,200.00 16,200.00 16,200.00 2,889.66 2,800.00 1,800.00 1,800.00 1,146.60 1,100.00 1,300.00 1,300.00 4,269.08 4,200.00 4,200.00 4,200.00 24 554.34 24 300.00 23,500.00 23,500.00 11 615.32 27 181.19 20,000.00 20,000.00 11 615.32 27 181.19 20,000.00 20,000.00 577 338.65 162,854.00 50,000.00 50,000.00 577 338.65 162 854.00 50,000.00 50,000.00 3,592.45 2,000.00 2,000.00 2,000.00 1,028.93 1,500.00 8,800.00 8,800.00 849.29 2,500.00 2,000.00 2,000.00 145.00 100.00 100.00 100.00 280.00 250.00 200.00 200.00 0.00 0.00 150.00 150.00 7,995.09 7,600.00 7,600.00 7,600.00 0.00 0.00 500.00 500.00 13 890.76 13 950.00 21,350.00 21,350.00 49,573.23 40,423.00 40,423.00 40,423.00 10 124.00 10 124.00 10,124.00 10,124.00 59 697.23 50 547.00 50,547.00 50,547.00 110,051.06 70,000.00 70,000.00 70,000.00 18,043.27 19,000.00 19,000.00 19,000.00 20 254.77 19,000.00 19,000.00 19,000.00 148 349.10 108 000.00 108,000.00 108,000.00 A-13 6,919.62 3,000.00 3,000.00 3,000.00 6,919.62 3,000.00 3,000.00 3,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 2-A REVENUES ADOPTED 11/08/07 A2610 FINES, FEES, & FOREFEITED BAIL TOTAL FINES AND FORFEITURES SALE OF PROPERTY & COMPENSATION FOR LOSS A2680 INSURANCE RECOVERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES A2701 REFUND PRIOR YEARS EXPENSES A2702 COMMUNITY BEAUTIFICATION GRANTS A2706 TWN STORM WTR MGMT PLAN A2770 OTHER UNCLASSIFIED REVENUE TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID A3005 MORTGAGE TAX A3061 RECORDS MGM'T - SARA GRANT A3086 GATEWAY TRAIL A3087 PLAY STRUCTURE GRANT A3089 STAR AID TOTAL STATE AID INTERFUND TRANSFERS A5031/B INTERFUND TRANSFER - PART/TOWN A5031/DB INTERFUND TRANSFER - HIGHWAY A5031/F INTERFUND TRANSFER - WATER A5031/G INTERFUND TRANSFER - SEWER A5031/H CAPITAL PROJECT TOTAL INTERFUND TRANSFERS PROCEEDS OF OBLIGATIONS A5725 BAN - HANSHAW RD WALKWAY A5726 BAN - HONNESS LANE WALKWAY EXT A5727 BAN-CODDINGTON RD WALKWAY TOTAL PROCEEDS OF OBLIGATIONS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 299,193.75 280 000.00 300,000.00 300,000.00 299,193.75 280 000.00 300,000.00 300,000.00 3,570.00 0.00 0.00 0.00 3.570.00 0.00 0.00 0.00 129,835.16 0.00 0.00 0.00 6,457.69 6,492.84 0.00 0.00 4,500.00 0.00 0.00 0.00 3.992.57 0.00 0.00 0.00 144 785.42 6.492.84 0.00 0.00 350,085.04 250,000.00 250,000.00 250,000.00 6,737.00 3,590.00 0.00 0.00 0.00 177,066.00 0.00 0.00 0.00 15,000.00 15,000.00 15,000.00 371.40 200.00 200.00 200.00 357 193.44 445 856.00 265,200.00 265,200.00 32,971.00 33,960.00 35,911.00 35,911.00 32,971.00 33,960.00 35,911.00 35,911.00 69,156.00 158,830.00 142,933.00 142,933.00 69,156.00 108,037.00 113,916.00 113,916.00 0.00 0.00 67,200.00 67,200.00 204 254.00 334 787.00 395,871.00 395,871.00 0.00 70,316.00 70,316.00 70,316.00 0.00 70,000.00 70,000.00 70,000.00 0.00 35.000.00 0.00 0.00 0.00 175 316.00 140,316.00 140,316.00 3,564,264.63 3,378,886.03 3,149,285.00 3,149,285.00 -506,193.11 313 816.98 452,610.00 452,610.00 A-14 3,058,071.52 3,692,703.01 3,601,895.00 3,601,895.00 • • • 9 11 11 Town of Ithaca General Townwide Fund Budgeted Expenditures 2008 $3,601,895 General Gov't Support & Services 9% Highway Administration, Safety & Garage Maintenance 3% Public Works Facility Serial Bond Obligation 4% Town Pa Community 30% Salaries & Wages 38% Employee Benefits 16% 0 Town of Ithaca General Townwide Fund Budgeted Revenue 2008 $3,601,895 Appropriated Fund Balance 13% Fines, Fees & Other Income 8% Intergovernmental Charges _ 1% Other Income Sources 7% Interfund Transfers 11% Mortgage Tax 7% 0 Proceeds From Borrowings 4% Real Property Taxes 49% GENERAL PARTANMWTO.WN THE GENERAL PART -TOWN FUND (Town Outside the Village of Cayuga Heights) The General Part -Town Fund is the operating fund used by Towns that contain a village. The Village of Cayuga Heights lies within the Ithaca Township. This fund is used to account for revenue resources and expenditures that are not specific to village functions or services. The basis of accounting and recording of financial resources and expenditures is the same as for the General Townwide Fund. The General Part -Town Fund budget is categorized into the following major operations. (See pie chart illustrations) General Government Support Services Employee Benefits Planning Requirements & Services Building & Zoning Code Enforcement BUDGETARY ACCOUNTS The General Part -Town Fund has a limited number of revenue resources (zoning & planning fees). Many of the expenditures are function specific. Functions specific to this fund are: (1) Zoning code enforcement (2) Planning and site reviews and (3) storm water management. Like the Town's highway fund, these functions exclude the Village of Cayuga Heights. The Village writes and enforces it's own zoning codes & ordinances as well as having a planning department. As in the General Townwide Fund both revenue and expense account ledgers are maintained to record the Town's annual financial plan, or budget. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in current community needs. Changes in the budget may also occur due to unanticipated events or emergencies. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND PART TOWN FOR 2008 SCHEDULE 1-B APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITORS CONTRACTUAL EXPENSE B1320.400 SCIRABBA WALKER & CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITORS LEGAL SERVICES CONTRACTUAL EXPENSE B1420.400 LEGAL SERVICES B1420.401 ATTORNEY FOR COC TOTAL CONTRACTUAL EXPENSE TOTAL LEGAL SERVICES LAW PUBLICATIONS & LIBRARY CONTRACTUAL EXPENSE 81460.425 LAW PUBLICATIONS & LIBRARY TOTAL CONTRACTUAL EXPENSE TOTAL LAW PUBLICATIONS & LIBRARY CENTRAL COMM SYSTEMS CONTRACTUAL EXPENSE B1650.400 CONTRACTUAL B1650.415 TELEPHONES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL COMM SYSTEMS CENTRAL STOREROOM CONTRACTUAL EXPENSE B1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL CENTRAL STOREROOM CENTRAL PRINT & MAIL CONTRACTUAL EXPENSE B1670.402 COPIER PAPER 81670.403 COPIER SUPPLIES B1670.404 COPIER TOTAL CONTRACTUAL EXPENSE (ADOPTED NOVEMBER 8, 2007) B-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 1,160.00 1 250.00 1,100.00 1.100.00 1,160.00 1 250.00 1,100.00 1,100.00 1,160.00 1 250.00 1.100.00 1.100.00 79,590.93 31,921.20 20,000.00 20,000.00 6,910.00 10 000.00 10,000.00 10,000.00 86,500.93 41 921.20 30 000.00 30.000.00 86,500.93 41 921.20 30,000.00 30,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,552.55 1,545.00 1,545.00 1,545.00 0.00 200.00 200.00 200.00 1,552.55 1 745.00 1,745.00 1.745.00 1,552.55 1 745 00 1,745.00 1.745.00 597.78 600.00 620.00 620.00 597.78 600.00 620.00 620.00 597.78 600.00 620.00 620.00 650.00 650.00 650.00 650.00 500.00 500.00 520.00 520.00 0.00 0.00 0.00 0.00 1,150.00 1 150 00 1,170.00 1.170.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/08/07 2006 2007 2008 2008 TOTAL CENTRAL PRINT & MAIL INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY B1680.200 HARDWARE B1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE B1680.400 CONTRACTUAL B1680.401 MAINTENANCE & REPAIRS B1680.402 XEROX COPIER WC75 61680.404 2515 LARGE DOCUMENT COPIER B1680.405 XEROX COPIER WCM24 B1680.406 XEROX PHASER MAINTENANCE B1680.461 TOOLS & SUPPLIES B1680.491 SOFTWARE B1680.492 GIS SUPPORT B1680.493 BLDG/ZONING CODE SUPPORT & SUBSCRIPTION B1680.495 NETWORK SUPPORT B1680.497 SHERPA REMOTE SECURITY TOTAL CONTRACTUAL EXPENSE TOTAL INFORMATION TECHNOLOGY SPECIAL ITEMS B1910.400 LIABILITY INSURANCE B1990.400 CONTINGENT ACCOUNT TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT TRANSPORTATION STORM WATER MANAGEMENT CONTRACTUAL EXPENSE B5132.460 STORM WATER MANAGEMENT TOTAL CONTRACTUAL EXPENSE TOTAL STORM WATER MANAGEMENT TOTAL TRANSPORTATION HOME AND COMMUNITY SERVICES ZONING & CODE ENFORCEMENT PERSONAL SERVICES 88010.100 REGULAR 1,150.00 1 150.00 1,170.00 1.170.00 618.75 7,200.00 450.00 450.00 0.00 700.18 200.00 200.00 618.75 7,900.18 650.00 650.00 200.00 210.00 216.00 216.00- 300.00 315.00 320.00 320.00 2,240.59 2,120.00 2,250.00 2,250.00 467.52 510.00 510.00 510.00 1,473.95 1,500.00 1,500.00 1,500.00 0.00 60.55 700.00 700.00 111.70 243.00 555.00 565.00 2,500.07 1,800.00 2,888.00 2,888.00 2,110.00 2,833.75 2,729.00 2,729.00 2,140.00 2,141.00 3,830.00 3,830.00 1,152.00 916.75 992.00 992.00 2,400.00 2 400.00 3,000.00 3,000.00 15,095.83 15 050.05 19,490.00 19,490.00 B-2 15,714.58 22 950.23 20,140.00 _ 20,140.00 10,981.98 13,000.00 12,000.00 12,000.00 0.00 0.00 0.00 0.00 10,981.98 13 000.00 12,000.00 12,000.00 117,657.82 82 616.43 66,775.00 66,775.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 146,530.60 154,500.00 202,300.00 202,300.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/08/07 88010.101 BOARD MEMBERS TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY B8010.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE B8010.400 CONTRACTUAL B8010.401 LEGAL ADS 88010.403 CONFERENCES & MILEAGE 88010.404 VEHICLE MAINTENANCE B8010.408 POSTAGE 88010.415 TELEPHONE B8010.420 DUES & PUBLICATIONS 88010.440 PERSONAL PROTECTIVE EQUIPMENT 88010.450 GASOLINE TOTAL CONTRACTUAL EXPENSE TOTAL ZONING & CODE ENFORCEMENT PLANNING PERSONAL SERVICES B8020.100 REGULAR 88020.101 BOARD MEMBERS 88020.110 STUDENT INTERNS TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY B8020.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE 88020.400 CONTRACTUAL 88020.401 LEGAL ADS B8020.403 CONFERENCES & MILEAGE 88020.404 VEHICLE MAINTENANCE B8020.405 NORTHEAST CONSULTING STUDY 88020.406 PLANNING STUDY B8020.407 CONSERVATION BOARD 88020.408 POSTAGE B8020.409 PRTG, FILM...SPECIFIC 88020.410 WORK STUDY B8020.415 TELEPHONE B8020.420 DUES & PUBLICATIONS 88020.450 GASOLINE B8020.461 FALL CREEK VOLUNTEER PROGRAM 88020.462 SIX MILE CREEK VOLUNTEER PROGRAM B8020.463 CSI WTR QUALITY MONITORING PROG TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 4,237.80 6 800.00 6,350.00 6,350.00 150,768.40 161 300.00 208 650.00 208,650.00 14 800.50 0.00 0.00 0.00 14.800.50 0.00 0.00 0.00 85.25 100.00 0.00 0.00 720.76 800.00 800.00 800.00 1,745.22 4,000.00 5,000.00 5,000.00 83.47 357.30 0.00 0.00 906.85 1,000.00 1,000.00 1,000.00 808.60 1,200.00 1,620.00 1,620.00 312.00 631.00 750.00 750.00 200.00 300.00 100.00 100.00 1 011 78 2,300.00 2,500.00 2.500.00 5,873.93 10 688.30 11,770.00 11.770.00 171,442.83 171 988.30 220.420.00 220,420.00 302,946.81 296,000.00 337,500.00 337,500.00 8,729.15 12,600.00 16,500.00 16,500.00 9,157.38 10 100 00 10 100.00 10.100.00 320,833.34 318,700.00 364 100.00 364,100.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 484.38 500.00 500.00 500.00 1,059.15 1,500.00 1,500.00 1,500.00 1,632.97 4,000.00 5,000.00 5,000.00 218.52 600.00 600.00 600.00 0.00 0.00 15,000.00 15,000.00 43.00 5,000.00 20,000.00 20,000.00 806.74 1,500.00 1,500.00 1,500.00 2,793.74 2,500.00 2,500.00 2,500.00 250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 467.46 600.00 600.00 600.00 2,087.00 2,700.00 2,700.00 2,700.00 230.41 700.00 500.00 500.00 1,238.00 1,637.00 0.00 0.00 3,225.00 4,339.00 0.00 0.00 0.00 0.00 11,500.00 11.500.00 14,536.37 25 576.00 61 900.00 61,900.00 TOTAL PLANNING 335,369.71 344,276.00 426 000.00 426,000.00 B-3 • TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-B APPROPRIATIONS ADOPTED 11/08/07 TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS B9010.800 NYS RETIREMENT B9030.800 SOCIAL SECURITY 69040.800 WORKERS COMPENSATION B9045.800 LIFE INSURANCE B9050.800 UNEMPLOYMENT INSURANCE B9055.800 DISABILITY INSURANCE B9056.800 DISABILITY INSURANCE - LONG-TERM 89060.800 GROUP HEALTH INSURANCE 89060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS B9901.901 GENERAL FUND 89901.904 RISK RETENTION FUND TOTAL TOTAL TRANSFERS TO OTHER FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 506,812.54 516 264.30 646,420.00 646.420.00 46,611.00 43,000.00 46,000.00 46,000.00 35,441.06 36,000.00 44,000.00 44,000.00 4,130.00 4,200.00 6,400.00 6,400.00 971.99 1,100.00 1,300.00 1,300.00 0.00 500.00 500.00 500.00 280.00 300.00 350.00 350.00 2,436.15 2,700.00 3,500.00 3,500.00 144,709.08 72,000.00 98,500.00 98,500.00 180.00 250.00 350.00 350.00 234,759.28 160,050.00 200,900.00_ 200.900.00 32,971.00 33,960.00 35,911.00 35,911.00 1,000.00 1 000.00 2,000.00 2,000.00 33,971.00 34 960.00 37,911.00 37.911.00 33,971.00 34 960.00 37,911.00 37,911.00 33,971.00 34,960.00 37.911.00 37.911.00 893,200.64 793,890.73 952,006.00 952,006.00 B-4 TOWN OF ITHACA FISCAL BUDGET - GENERAL FUND PART TOWN FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 2-B ESTIMATED REVENUES NON -PROPERTY TAX ITEMS ® B1120 SALES TAX 81170 TV FRANCHISE TAX TOTAL NON -PROPERTY TAX ITEMS DEPARTMENTAL INCOME B2110 ZONING APPLICATION FEES B2111 BUILDING PERMITS 82115 PLANNING FEES B2116 CORNELL T -GEIS TOTAL DEPARTMENTAL INCOME USE OF MONEY AND PROPERTY B2401 INTEREST TOTAL USE OF MONEY AND PROPERTY SALE OF PROPERTY & COMPENSATION FOR LOSS B2680 INSURANCE RECOVERIES B2691 OTHER TOWN PERMIT FEES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 538,287.00 333,287.00 637,981.00 637,981.00 67,471.39 68 000.00 70,000.00 70.000.00 605,758.39 401 287.00 707.981.00 707.981.00 108,262.54 19,286.73 5,000.00 5,000.00 0.00 67,000.00 54,000.00 54,000.00 24,015.00 25,000.00 20,000.00 20,000.00 75 540.00 17 700.00 0.00 0.00 207,817.54 128 986.73 79.000.00 79.000.00 5,690.24 1 500.00 2,000.00 2,000.00 5,690.24 1 500.00 2,000.00 2,000.00 612.00 0.00 0.00 0.00 200.00 0.00 0.00 0.00 812.00 0.00 0.00 0.00 STATE AID B3001 STATE AID PER CAPITA 89,733.00 89,760.00 89,000.00 89,000.00 B3061 RECORDS MGM'T - SARA GRANT 0.00 7,200.00 0.00 0.00 TOTAL STATE AID 89,733.00 96 960.00 89,000.00 89,000.00 TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES B-5 909,811.17 628,733.73 877,981.00 877,981.00 -16,610.53 165 157.00 74,025.00_ 74,025.00 893,200.64 793,890.73 952,006.00 952,006.00 • C • • Town of Ithaca General Part -Town Fund Budgeted Expenditures 2006 Administrative & Support Services 13% Employee Benefits 22% $952,006 Interfund Salaries & Wages 61% • 0 Planning Fees 2% Town of Ithaca General Part -Town Fund Budgeted Revenues 2008 $952,006 Fund Balance 8% 7State Aid - Per Capita 9% Building Permits 6% Zoning Fee 1% / Cable Franchise & Other Income 8% Sales Tax 66% • IRGIIW,AY. PART TOWN Iii THE GENERAL PART -TOWN HIGHWAY FUND (Town Outside the Village of Cayuga Heights) The General Part -Town Highway Fund is established pursuant to Highway Law, Section 141. It is the operating fund used by Towns that contain a village. The Village of Cayuga Heights lies within the Ithaca Township. This fund is used to account for revenue resources and expenditures that are not specific to village functions or for highway services. The basis of accounting and recording of financial resources and expenditures is substantially the same as for the General Townwide Fund. The General Part -Town Highway Fund budget is categorized into the following major operations. (See pie chart illustrations) General Government Support Services Employee Benefits Snow, Brush & Weed Removal Services Equipment & Maintenance Road Improvements Road Repairs BUDGETARY ACCOUNTS The General Part -Town Highway Fund has specific revenue resources. Many of the expenditures are specific to road repairs and improvements, machinery maintenance and acquisition, including the removal of snow, roadside brush and weeds. As in the General Townwide Fund both revenue and expense account ledgers are maintained to record the Town's annual financial plan, or budget. Highway Fund accounts are used exclusively for highway operating purposes. Like in other funds, the annual operating budget is monitored and may be subsequently modified to meet changes in current road conditions, or community needs. Changes in the budget may also occur due to unanticipated events or emergencies. (E.g. 2002 Stone Quarry Road washout and collapse) Modifications made to the budget require the approval and authorization of the Town Board along with the Highway Superintendent. These budgetary controls or management controls are an integral part of the Town Board's and Highway Superintendent's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. The Highway Superintendent is appointed by the Ithaca Town Board. The position of highway superintendent is not an elected position. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA FISCAL BUDGET - HIGHWAY FUND PART TOWN FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 1 -DB APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE DB1320.400 CONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITING LEGAL SERVICES CONTRACTUAL EXPENSE DB1420.400 LEGAL SERVICES TOTAL CONTRACTUAL EXPENSE TOTAL LEGAL SERVICES COMMUNICATIONS SYSTEM UPGRADE CONTRACTUAL EXPENSE DB1650.408 NEW TELEPHONE TRUNK MODULE & CARD TOTAL CONTRACTUAL EXPENSE DB1650.514 COMMUNICATIONS SYSTEM UPGRADE TOTAL TOTAL COMMUNICATIONS SYSTEM UPGRADE GENERAL OFFICE SUPPLIES CONTRACTUAL EXPENSE D81660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL GENERAL OFFICE SUPPLIES INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY DB1680.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 3,130.60 0.00 0.00 0.00 3,130.60 0.00 0.00 0.00 3,130.60 0.00 0.00 0.00 3,249.77 0.00 0.00 0.00 3,249.77 0.00 0.00 0.00 3,249.77 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 420.00 420.00 0.00 0.00 420.00 420.00 0.00 0.00 420.00 420.00 777,59 0.00 0.00 0.00 777.59 0.00 0.00 0.00 CONTRACTUAL EXPENSE DB1680.401 MAINTENANCE & REPAIRS 252.99 0.00 0.00 0.00 DB1680.461 TOOLS & SUPPLIES 52.48 0.00 0.00 0.00 DB1680.491 SOFTWARE 2,333.38 0.00 0.00 0.00 DB1680.492 ARCVIEW AND EAGLE POINT 1,160.00 0.00 0.00 0.00 DB1680.493 HIGHWAY HELPER 700.00 0.00 0.00 0.00 DB1680.495 NETWORK SUPPORT 1,152.00 0.00 0.00 0.00 DB -1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/08/07 DB1680.496 TIME WARNER CABLE RR DB1680.497 SHERPA REMOTE SECURITY TOTAL CONTRACTUAL EXPENSE TOTAL INFORMATION TECHNOLOGY SPECIAL ITEMS DB1910.400 LIABILITY INSURANCE TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT TRANSPORTATION GENERAL REPAIRS PERSONAL SERVICES DB5110.100 REGULAR DB5110.102 OVERTIME TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE DB5110.450 GAS, OIL, & DIESEL FUEL DB5110.451 ROAD REPAIRS DB5110.461 TOOLS 8 SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL GENERAL REPAIRS PERMANENT IMPROVEMENTS PERSONAL SERVICES DB5112.100 REGULAR DB5112.102 OVERTIME TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE DB5112.450 GAS, OIL, 8 DIESEL FUEL DB5112.453 ROAD REPAIRS DB5112.455 STONE QUARRY ROAD DB5112.461 TOOLS & SUPPLIES TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 0.00 0.00 0.00 0.00 2,400.00 0.00 0.00 0.00 8,050.85 0.00 0.00 0.00 8,828.44 0.00 0.00 0.00 37 871.50 0.00 0.00 0.00 37 871.50 0.00 0.00 0.00 53 080.31 0.00 420.00 420.00 257,410.62 214,200.00 219,912.00 219,912.00 1,774.91 5 500.00 5,500.00 5.500.00 259,185.53 219 700.00 225 412.00 225.412.00 23,074.38 25,000.00 25,750.00 25,750.00 138,916.99 125,000.00 128,750.00 128,750.00 2,219.19 6 000.00 6,000.00 6.000.00 164,210.56 156,000.00 160 500.00 1601500.00 423,396.09 375,700.00 385 912.00 385,912.00 26,274.72 73,300.00 74,868.00 74,868.00 131.81 5,000.00 5,000.00 5.000.00 26,406.53 78 300.00 79 868.00 79.868.00 17,071.28 19,920.00 20,000.00 20,000.00 28,481.25 35,000.00 36,000.00 36,000.00 0.00 0.00 0.00 0.00 196.63 1,800.00 1.800.00 1,800.00 45,749.16 56 720.00 57 800.00 57.800.00 DB5112.501 FIDLER ROAD 0.00 30,000.00 0.00 0.00 DB5112.502 SCHICKEL ROAD 0.00 20,000.00 0.00 0.00 DB5112.503 BRIARWOOD DRIVE 17,156.73 0.00 0.00 0.00 DB5112.504 CHRISTOPHER CIRCLE 79,419.54 0.00 0.00 0.00 DB5112.505 MURIEL STREET 78,572.88 0.00 0.00 0.00 DB5112.506 ST. CATHERINE'S CIRCLE 0.00 65,000.00 0.00 0.00 D65112.507 STONE QUARRY ROAD 0.00 130,000.00 0.00 0.00 DB5112.508 BEEBE LAKE INLET 0.00 100,000.00 0.00 0.00 DB5112.510 CREST LANE 0.00 0.00 22,000.00 22,000.00 DB -2 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/08/07 DB5112.511 EASTERN HEIGHTS DRIVE DB5112.512 SHARLENE ROAD DB5112.513 SPRUCE WAY DB5112.514 SUNNYVIEW LANE DB5112.524 HALCYON HILL ROAD DB5112.529 REGENCY LANE TOTAL TOTAL PERMANENT IMPROVEMENTS MACHINERY PERSONAL SERVICES DB5130.100 REGULAR DB5130.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY DB5130.200 LARGE DB5130.202 SMALL TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE DB5130.450 OIL, GREASE, FLUIDS DB5130.460 VEHICLE MAINTENANCE, REPAIRS & PARTS DB5130.461 TOOLS & SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL MACHINERY BRUSH & WEEDS PERSONAL SERVICES DB5140.100 REGULAR DB5140.102 OVERTIME DB5140.110 REGULAR BENEFIT TIME TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE DB5140.400 CONTRACTUAL DB5140.409 ADVERTISING DB5140.410 CONFERENCES & MILEAGE DB5140.440 PERSONAL PROTECTIVE EQUIPMENT DB5140.450 CLEANING SERVICES TOTAL CONTRACTUAL EXPENSE TOTAL BRUSH & WEEDS SNOW REMOVAL PERSONAL SERVICES DB5142.100 REGULAR DB5142.102 OVERTIME TOTAL PERSONAL SERVICES ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 0.00 0.00 110,000.00 110,000.00 0.00 0.00 38,000.00 38,000.00 0.00 0.00 5,000.00 5,000.00 0.00 0.00 36,000.00 36,000.00 0.00 0.00 0.00 0.00 0.00 0.00 30,000.00 30,000.00 175 149.15 345 000.00 241,000.00 241,000.00 247 304.84 480 020.00 378,668.00 378,668.00 87,142.35 90,000.00 93,000.00 93,000.00 2,092.00 1,500.00 1,500.00 1,500.00 89 234.35 91 500.00 94,500.00 94,500.00 317,418.97 121,200.00 145,800.00 145,800.00 1,085.62 0.00 0.00 0.00 318 504.59 121 200.00 145,800.00 145,800.00 3,720.64 5,000.00 5,150.00 5,150.00 67,669.24 70,000.00 72,000.00 72,000.00 26 114.84 18,000.00 19,000.00 19,000.00 97 504.72 93 000.00 96.150.00 96.150.00 505 243.66 305 700.00 336.450.00 336.450.00 60,378.90 58,800.00 60,368.00 60,368.00 5,493.84 2,000.00 2,000.00 2,000.00 74 563.45 126 000.00 129,360.00 129,360.00 140 436.19 186 800.00 191,728.00 191.728.00 3,222.81 6,000.00 6,180.00 6,180.00 0.00 250.00 150.00 150.00 150.00 150.00 200.00 200.00 8,596.50 10,000.00 10,000.00 10,000.00 0.00 0.00 0.00 0.00 11 969.31 16 400.00 16,530.00 16,530.00 DB -3 152 405.50 203 200.00 208,258.00 208,258.00 49,369.56 84,000.00 86,240.00 86,240.00 38 716.19 57 000.00 59,000.00 59,000.00 88 085.75 141 000.00 145,240.00 145,240.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1 -DB APPROPRIATIONS ADOPTED 11/08/07 CONTRACTUAL EXPENSE DB5142.450 GAS, OIL, DIESEL FUEL DB5142.452 SALT DB5142.461 TOOLS 8 SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL SNOW REMOVAL TOTAL TRANSPORTATION EMPLOYEE BENEFITS EMPLOYEE BENEFITS DB9010.800 NYS RETIREMENT DB9030.800 SOCIAL SECURITY DB9040.800 WORKERS COMPENSATION DB9045.800 LIFE INSURANCE DB9050.800 UNEMPLOYMENT INSURANCE DB9055.800 DISABLILTY INSURANCE DB9056.800 DISABILITY INSURANCE - LONG-TERM DB9060.800 GROUP HEALTH INSURANCE DB9060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS DB9901.901 GENERAL FUND DB9901.904 RISK RETENTION TOTAL TOTAL TRANSFERS TO OTHER FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 14,661.19 20,000.00 20,600.00 20,600.00 41,401.36 80,000.00 80,000.00 80,000.00 3,618.29 4 200.00 4,200.00_ 4.200.00 59,680.84 104 200.00 104,800.00 104.800.00 147,766.59 245 200.00 250,040.00 250.040.00 1,476,116.68 1 609 820.00 1 559,328.00 1.559.328.00 51,215.85 62,000.00 59,000.00 59,000.00 50,340.38 55,000.00 56,500.00 56,500.00 22,202.00 64,000.00 64,000.00 64,000.00 1,508.04 1,600.00 1,600.00 1,600.00 648.07 15,000.00 15,000.00 15,000.00 507.16 500.00 500.00 500.00 3,306.96 3,500.00 3,800.00 3,800.00 191,043.64 165,000.00 180,000.00 180,000.00 90.00 200.00 300.00 300.00 320,862.10 366 800.00 380,700.00 380,700.00 32,971.00 33,960.00 35,911.00 35,911.00 1,000.00 1 000.00 2.000.00 2.000.00 33,971.00 34 960.00 37,911.00 37.911.00 33,971.00 34 960.00 37,911.00 37.911.00 33,971.00 34 960.00 37,911.00 _ 37,911.00 1,884,030.09 2,011,580.00 1,978,359.00 1,978,359.00 OB -4 TOWN OF ITHACA FISCAL BUDGET - HIGHWAY FUND PART TOWN FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 2 -DB ESTIMATED REVENUES NON -PROPERTY TAX ITEMS DB1120 SALES TAX TOTAL NON -PROPERTY TAX ITEMS INTERGOVERNMENTAL CHARGES DB2301 SERVICES OTHER DB2305 SNOW & ICE REMOVAL - COUNTY TOTAL INTERGOVERNMENTAL CHARGES USE OF MONEY AND PROPERTY DB2401 INTEREST TOTAL USE OF MONEY AND PROPERTY SALE OF PROPERTY & COMPENSATION FOR LOSS DB2665 SALE OF EQUIPMENT DB2680 INSURANCE RECOVERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS MISCELLANEOUS LOCAL SOURCES DB2701 REFUND OF PRIOR YEARS TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID DB3501 CHIPS TOTAL STATE AID INTERFUND TRANSFERS DB5031/R RISK RETENTION FUND TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 1,601,889.00 1 766 889.00 1,542,841.00 1,542.841.00 1,601,889.00 1 766 889 00 1,542,841.00 1,542,841.00 34,842.12 0.00 0.00 0.00 15,141.59 17 000.00 12,000.00 12,000.00 49,983.71 17 000.00 12,000.00 12,000.00 D8-5 17,401.19 10 000.00 10,000.00 10,000.00 17,401.19 10,000.00 10,000.00 10,000.00 63,670.50 15,000.00 16,000.00 16,000.00 578.00 0.00 0.00 0.00 64,248.50 15,000.00 16,000.00 16,000.00 1,788.80 0.00 0.00 0.00 1,788.80 0.00 0.00 0.00 60,143.39 60,000.00 61 000.00 61.000.00 60,143.39 60 000.00 61,000.00_ 61,000.00 35 900.00 0.00 0.00 0.00 35 900.00 0.00 0.00 0.00 11831,354.59 1,868,889.00 1,641,841.00 1,641,841.00 52,675.50 142 691.00 336,518.00 336.518.00 1,884,030.09 2,011,580.00 1,978,359.00 1,978,359.00 • 40 0 C� Brush, We Ren 6 Capital Costs - Ma & Maintenan 12% Town of Ithaca Highway Part -Town Fund Budgeted Expenditures 11: $1,978,359 Salaries & Wages Capital Costs - Road Improvements 23% Employee Benefits 19% iistration & Support Services 2% • • 11 10 Town of Ithaca Highway Part -Town Fund Budgeted Revenues 2008 $1,978,359 Sale of Old Equipment 1% Intergovernmental Charges 1% State Aid - Consolidated Highway Improvement Program 4% • 0 • TIDE WATER FUND The Town's Water Fund is a Special Assessment Fund. This fund is used to account for the financing of public water operations, services and improvements that primarily benefit the properties against which special assessments are levied and user charges are collected. Records of individual user receivable accounts are essential and are maintained in the Ithaca Town Water Rolls. The basis of accounting and record keeping of financial resources and expenditures is also the same as for the General Townwide Fund. The Water Fund budget is categorized into the following major operations. (See pie chart illustrations) General Government Support Services Employee Benefits General Improvement Water & Sewer Obligation Serial Bonds Transmission and Distribution Water Supply Source with Cornell University Water Supply Source with City of Ithaca Water Supply Source with the Southern Cayuga Lake Intermunicipal Water Commission (SCLIWC) BUDGETARY ACCOUNTS The Water Fund has a limited number of revenue resources. These resources are distinct and exclusive to the financial operations of the production, supply, transmission and distribution of water. Most Water Fund expenditures are also function specific. As in the General Townwide Fund both revenue and expense account ledgers are maintained to record the Town's annual financial plan, or budget. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in current operating costs or user needs. Changes in the budget may also occur due to unanticipated events or emergencies. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA SUMMARY OF ACTUAL and ESTIMATED WATER and SEWER BENEFIT ASSESSMENT and BONDED DEBT OBLIGATION WHAT ARE FUTURE FUNDING NEEDS? DESCRIPTION ACTUAL RAISED IN PROERTY TAX LEVY BUDGET I ESTIMATED ESTIMATED -J -ESTIMATED 2000 2001 2002 2003 2004 2005 2006 2007 1 2008 1 2009[-2M0 7,220.84 2011 EXCESS (SHORTAGE) $ (8,134.90) $ 32,056.36 $ 50,102.56 $ 62,967.34 $135,961.65 WATER $ 159,006.20 $ 41,393.40 $ 77,786.70 $ (51,352.70) $ (18,003.10) $ WATER UNITS 7,206.15 7,220.84 7,282.14 7,488.21 7,488.21 7,468.87 7,590.54 7,710.28 7,752.93 7,842.37 7,945.81 8,042.25 $ (7.13) $ (2.50) $ 0.79 - -- - - - - - - - - SEWER - - - - RATE PER UNIT $54 $54 $54 $54 $65 $65 $80 $80 $90 $90 $90 $90 7,344.49 7,388.14 7,429.79 7,471.44 7,513.09 • RATE PER UNIT $75 $75 $75 $75 $65 i BENEFIT ASSESSMENT $ 389,132.10 $ 389,925.36 $ 393,235.56 $ 404,363.34 $ 486,733.65 $ 485,476.55 $ 607,243.20 $ 616,822.40 $ 697,763.70 $ 705,813.30 $ 715,122.90 $ 723,802.50 • DEBT OBLIGATION (397,267.00) (357,869.00) (343,133.00) (341,396.00) (350,772.00) (601,493.00) (636,237.00) (575,429.00) (563,560.00) (480,514.00) (464,271.00) (457,009.00) i (457,266.00) (448,376.00) (429,305.00) (405,589.00) (383,792.00) (244,627.00) (231,092.00) (143,850.00) (135,900.00) (127,950.00) EXCESS (SHORTAGE) RESERVED BOND CASH $ 34,213.75 - - - - 287,520.00 188,000.00 - - - - - • 22,311.80 RATE CHANGE + (-) $ 1.49 $ 4.75 $ 8.17 $ 11.70 $ 4.49 $ 7.65 $ (23.31) $ (3.37) $ (11.56) $ 0.66 ADDITIONAL DEBT $ 3.10 TRUMANSBURG WTR MAIN - - - - - - - - (56,417.00) (54,985.00) (53,522.00) (52,120.00) • HANSHAW ROAD WTR MAIN - - - - - - - - - (46,667.00) (45,333.00) (44,000.00) COMBINED SERIAL BOND - - - - - - - - - (175,000.00) (170,000.00) (165,000.00) DANBY ROAD WTR MAIN EAST SHORE DR WTR MAIN HUNGERFORD HILL PUMP STA EXCESS (SHORTAGE) $ (8,134.90) $ 32,056.36 $ 50,102.56 $ 62,967.34 $135,961.65 $ 171,503.55 $ 159,006.20 $ 41,393.40 $ 77,786.70 $ (51,352.70) $ (18,003.10) $ 5,673.50 RATE CHANGE + (-) $ (1.13) $ 4.45 $ 6.95 $ 8.74 $ 18.87 $ 23.80 $ 22.07 $ 5.74 $ 10.79 $ (7.13) $ (2.50) $ 0.79 - -- - - - - - - - - SEWER - - - - - - - ® SEWER UNITS 6,797.60 6,831.61 6,882.17 7,102.69 7,102.69 7,087.96 7,193.66 7,344.49 7,388.14 7,429.79 7,471.44 7,513.09 • RATE PER UNIT $75 $75 $75 $75 $65 $65 $30 $30 $20 $20 $20 $20 BENEFIT ASSESSMENT $ 509,820.00 $ 512,370.75 $ 516,162.75 $ 532,701.75 $ 461,674.85 $ 460,717.40 $ 215,809.80 $ 220,334.70 $ 147,762.80 $148,595.80 $149,428.80 $ 150,261.80 DEBT OBLIGATION (499,047.00) (478,157.00) (457,266.00) (448,376.00) (429,305.00) (405,589.00) (383,792.00) (244,627.00) (231,092.00) (143,850.00) (135,900.00) (127,950.00) EXCESS (SHORTAGE) $ 10,773.00 $ 34,213.75 $ 58,896.75 $ 84,325.75 $ 32,369.85 $ 55,128.40 $ (167,982.20) $ (24,292.30) $ (83,329.20) $ 4,745.80 $ 13,528.80 $ 22,311.80 RATE CHANGE + (-) $ 1.49 $ 4.75 $ 8.17 $ 11.70 $ 4.49 $ 7.65 $ (23.31) $ (3.37) $ (11.56) $ 0.66 $ 1.88 $ 3.10 TOWN OF ITHACA FISCAL BUDGET - WATER FUND FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 1-F APPROPRIATIONS GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE F1320.400 SCIRABBA WALKER & CO.,LLP TOTAL CONTRACTUAL EXPENSE TOTAL INDEPENDENT AUDITING LEGAL SERVICES CONTRACTUAL EXPENSE F1420.400 LEGAL SERVICES F1420.409 LEGAL ADS TOTAL CONTRACTUAL EXPENSE TOTAL LEGAL SERVICES LAW PUBLICATIONS & LIBRARY CONTRACTUAL EXPENSE F1460.425 LAW PUBLICATIONS & LIBRARY TOTAL CONTRACTUAL EXPENSE TOTAL LAW PUBLICATIONS & LIBRARY EQUIPMENT CONTRACTUAL EXPENSE F1650.410 TELEPHONES TOTAL CONTRACTUAL EXPENSE TOTAL EQUIPMENT GENERAL OFFICE SUPPLIES CONTRACTUAL EXPENSE F1660.400 GENERAL OFFICE SUPPLIES TOTAL CONTRACTUAL EXPENSE TOTAL GENERAL OFFICE SUPPLIES CENTRAL STOREROOM CONTRACTUAL EXPENSE F1670.402 COPIER PAPER F1670.403 COPIER SUPPLIES TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008_ 3,268.90 4 191 03 4,000.00 4.000.00 3,268.90 4 191 03 4,000.00 4.000.00 3,268.90 4,191.03 4,000-00 4,000.00 5,904.06 2,000.00 500.00 500.00 0.00 0.00 0.00 0.00 5,904.06 2,000-00 500.00 500.00 5,904.06 2,000-00 500.00 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200.00 200.00 200.00 0.00 200.00 200.00 200.00 0.00 200.00 200.00 200.00 400.50 400.00 420.00 420.00 400.50 400.00 420.00 420.00 400.50 400.00 420.00 420.00 650.00 650.00 670.00 670.00 683.38 700.00 720.00 720.00 1,333.38 1 350.00 1,390.00 1.390.00 TOTAL CENTRAL STOREROOM 1,333.38 1 350.00 1,390.00_ 1.390.00 F-1 • TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTFD 11/08/07 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY F1680.200 HARDWARE F1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE F1680.400 CONTRACTUAL F1680.401 MAINTENANCE & REPAIRS F1680.402 XEROX COPIER WC75 F1680.404 XEROX ENGINEERING COPIER F1680.405 XEROX COPIER WCM24 F1680.406 XEROX PHASER MAINTENANCE F1680.461 TOOLS & SUPPLIES F1680.491 SOFTWARE F1680.492 GIS SUPPORT F1680.493 SDG SUPPORT F1680.495 NETWORK SUPPORT F1680.497 SHERPA REMOTE SECURITY TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 618.75 3,698.00 2,450.00 2,450.00 0.00 700.18 200.00 200.00 618.75 4,398.18 2,650.00 2,650.00 200.00 210.00 216.00 216.00 300.00 315.00 320.00 320.00 2,240.59 2,120.00 2,250.00 2,250.00 467.51 510.00 510.00 510.00 1,473.95 1,500.00 1,500.00 1,500.00 0.00 60.55 700.00 700.00 24.75 243.00 240.00 240.00 2,293.40 1,800.00 2,250.00 2,250.00 2,110.00 2,833.75 2,729.00 2,729.00 550.00 640.00 550.00 550.00 1,152.00 916.75 992.00 992.00 2,400.00 2 400.00 3,000.00 3.000.00 13 212.20 13 549.05 15 257.00 15 257.00 ® TOTAL INFORMATION TECHNOLOGY 13 830.95 17 947.23 17 907.00 17 907.00 SPECIAL ITEMS F1910.400 LIABILITY INSURANCE F1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT HOME AND COMMUNITY SERVICES WATER ADMINISTRATION PERSONAL SERVICES F8310.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE F8310.400 CONTRACTUAL F8310.401 LEGAL ADS F8310.410 WATER & SEWER UTILITIES TOTAL CONTRACTUAL EXPENSE TOTAL WATER ADMINISTRATION TRANSMISSION/DISTRIBUTION PERSONAL SERVICES F8340.100 REGULAR F8340.101 LABOR 19,553.49 25,500.00 27,000.00 27,000.00 6.80 0.00 0.00 0.00 19,560.29 25 500.00 27,000.00 27,000.00 44 298.08 51 588.26 51 417.00 51 417.00 33,330.51 34 200.00 35.500.00 35.500.00 33 330.51 34 200.00 35 500.00 35 500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 F-2 33 330.51 34 200.00 35 500.00 35 500.00 37,408.65 54,000.00 55,500.00 55,500.00 58,962.75 84,000.00 86,240.00 86,240.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/08/07 F8340.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY F8340.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE F8340.400 CONTRACTUAL F8340.401 CONFERENCES 8 MILEAGE F8340.404 VEHICLE MAINTENANCE F8340.410 ELECTRIC F8340.415 TELEPHONES F8340.420 DUES 8 PUBLICATIONS F8340.430 EASEMENTS F8340.440 PERSONAL PROTECTIVE EQUIPMENT F8340.450 GASOLINE F8340.470 LINE REPAIRS F8340.471 SCHEDULED LINE MAINTENANCE F8340.481 TK PAINTING SAPSUCKER WOODS F8340.485 WATER TANK MAINTENANCE F8340.486 PUMP STATION MAINTENANCE F8340.487 SYSTEM TELEMETRY F8340.490 REFUNDS TOTAL CONTRACTUAL EXPENSE F8340.503 HANSHAW RD WTR MAIN IMP F8340.504 DANBY ROAD WATER MAIN IMP F8340.505 EAST SHORE DR WTR MAIN IMP F8340.506 HUNGERFORD HILL PUMP STATION F8340.517 TRUMANSBURG RD WATER MAIN IMP TOTAL TOTAL TRANSMISSION/DISTRIBUTION COMMON WATER SUPPLY CONTRACTUAL EXPENSE F8350.472 SCLIWC WATER CHARGES F8350.473 CITY OF ITHACA F8350.474 FOREST HOMES TOTAL CONTRACTUAL EXPENSE TOTAL COMMON WATER SUPPLY TOTAL HOME AND COMMUNITY SERVICES EMPLOYEE BENEFITS EMPLOYEE BENEFITS F9010.800 NYS RETIREMENT ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 16,349.27 12 067.91 9,000.00 9.000.00 112,720.67 150,067.91 150 740.00 150.740.00 73,566.81 39,200.00 24 300.00 24,300.00 73,566.81 39,200.00 24 300.00 24,300.00 150.00 3,000.00 3,000.00 3,000.00 0.00 650.00 650.00 650.00 13,178.68 10,000.00 12,000.00 12,000.00 62,193.94 63,700.00 64,500.00 64,500.00 3,524.54 3,200.00 4,220.00 4,220.00 143.00 750.00 800.00 800.00 207.00 0.00 0.00 0.00 1,403.07 1,500.00 1,545.00 1,545.00 9,123.55 15,600.00 16,000.00 16,000.00 28,879.04 24,920.87 30,000.00 30,000.00 32,666.78 36,480.63 36,000.00 36,000.00 0.00 0.00 0.00 0.00 11,928.81 10,000.00 12,000.00 12,000.00 5,195.96 10,000.00 12,000.00 12,000.00 0.00 10,000.00 500.00 500.00 111.46 0.00 0.00 0.00 168,705.83 189,801.50 193 215.00 193,215.00 200.00 400,000.00 0.00 0.00 0.00 0.00 500,000.00 500,000.00 0.00 0.00 750,000.00 750,000.00 0.00 0.00 250,000.00 250,000.00 0.00 500 000.00 0.00 0.00 200.00 900 000.00 1,500,000-00 1,500,000.00 F-3 355,193.31 1,279,069.41 1 868 255.00 1,868,255.00 1,055,864.75 1,020,000.00 1,070,968.00 1,070,968.00 14,184.90 6,704.56 5,000.00 5,000.00 8,134.00 5 000.00 9,000.00 9,000.00 1,078,183.65 1 031 704 56 1,084,968.00 1,084,968.00 1,078,183.65 1 031 704 56 1,084,968.00 1,084,968.00 1,466,707.47 2 344 973 97 2,988,723.00 2,988,723.00 20,361.50 19,000.00 18,000.00 18,000.00 • TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-F APPROPRIATIONS ADOPTED 11/08/07 F9030.800 SOCIAL SECURITY F9040.800 WORKERS COMPENSATION F9045.800 LIFE INSURANCE F9050.800 UNEMPLOYMENT INSURANCE F9055.800 DISABILITY INSURANCE F9056.800 DISABILITY INSURANCE - LONG-TERM F9060.800 GROUP HEALTH INSURANCE F9060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS F9901.901 GENERAL FUND F9901.904 RISK RETENTION F9901.907 DEBT SERVICE TOTAL TOTAL TRANSFERS TO OTHER FUNDS TRANSFERS TO CAPITAL FUNDS F9950.901 TRANSFERS TO CAPITAL FUNDS TOTAL TOTAL TRANSFERS TO CAPITAL FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 10,328.17 14,000.00 14,500.00 14,500.00 9,187.00 13,000.00 13,000.00 13,000.00 374.40 350.00 350.00 350.00 91.28 2,200.00 2,200.00 2,200.00 100.56 150.00 150.00 150.00 895.73 1,000.00 1,100.00 1,100.00 53,485.75 45,000.00 45,000.00 45,000.00 36.00 60.00 100.00 100.00 94,860.39 94,760.00 94,400.00 94.400.00 69,156.00 158,830.00 142,933.00 142,933.00 1,000.00 1,000.00 2,000.00 2,000.00 450,882.00 575 429.00 694,590.00 694,590.00 521,038.00 735,259.00 839 523.00 839,523.00 F-4 521,038.00 735 259.00 839 523.00 839.523.00 180 000.00 0.00 0.00 0.00 180 000.00 0.00 0.00 0.00 180 000.00 0.00 0.00 0.00 701,038.00 735,259.00 839,523.00 839.523.00 2,306,903.94 3,226,581.23 3,974,063.00 3,974,063.00 • TOWN OF ITHACA FISCAL BUDGET - WATER FUND FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 2-F ESTIMATED REVENUES REAL PROPERTY TAXES F1031 WATER BENEFIT AD VALOREM F1032 WATER BENEFIT UNITS TOTAL REAL PROPERTY TAXES DEPARTMENTAL INCOME F2142 METERED WATER SALES F2144 WATER SERVICE CHARGES F2148 PENALTIES & ASSESSMENTS TOTAL DEPARTMENTAL INCOME INTERGOVERNMENTAL CHARGES F2378 SERVICES TO OTHER GOVERNMENTS TOTAL INTERGOVERNMENTAL CHARGES USE OF MONEY AND PROPERTY F2401 INTEREST TOTAL USE OF MONEY AND PROPERTY MISCELLANEOUS LOCAL SOURCES F2701 REFUND OF PRIOR YEARS TOTAL MISCELLANEOUS LOCAL SOURCES INTERFUND TRANSFERS F5031/H INTERFUND TRANSFER FROM CAPITAL PROJ TOTAL INTERFUND TRANSFERS PROCEEDS OF OBLIGATIONS F5711 SOB HANSHAW RD WTR MAIN IMP F5712 SOB TRUMANSBURG RD WTR MAIN IMP F5713 SOB DANBY RD WTR MAIN IMP F5714 SOB E SHORE DR WTR MAIN IMP F5715 SOB HUNGERFORD HILL PUMP STATION TOTAL PROCEEDS OF OBLIGATIONS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 6,000.00 6,000.00 6,000.00 6,000.00 607,607.00 616,822.40 697,763.00 697.763.00 613,607.00 622 822.40 703,763.00 703,763.00 1,679,878.21 1,880,000.00 1,750,000.00 1,750,000.00 11,899.90 11,264.63 10,000.00 10,000.00 15 160.66 18 000.00 12,000-00 12,000-00 1,706,938.77 1 909 264.63 1,772,000.00 1,772,000.00 579.40 500.00 500.00 500.00 579.40 500.00 500.00 500.00 9,001.20 2 400.00 3.000.00 3.000.00 9,001.20 2 400 00 3,000.00 3.000.00 307.71 0.00 0.00 0.00 307.71 0.00 0.00 0.00 0.00 2,992.58 0.00 0.00 0.00 2,992.58 0.00 0.00 0.00 400,000.00 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 0.00 500,000.00 500,000.00 0.00 0.00 750,000.00 750,000.00 0.00 0.00 250,000.00 250.000.00 0.00 900 000.00 1,500,000.00 1,500.000.00 F-5 2,330,434.08 3,437,979.61 3,979,263.00 3,979,263.00 -23,530.14 -211,398.38 -5.200.00 -5.200.00 2,306,903.94 3,226,581.23 3,974,063.00 3,974,063.00 • • • 11 • • Town of Ithaca Water Fund Budgeted Expenditures 2008 $3,974,063 Administration &Support Employee Benefits Salaries & Wages 2% Services 2% 1% General Obligation Bond Payments -A4 17% Cost of Purchased Water 27% Capital Costs - Equipment 39% • • • Proceeds from Bond Borrowing 38% 0 Town of Ithaca Water Fund Budgeted Revenues 2008 $3,974,063 Water Benefit Assessments for Capital & Debt Obligations 18% )tered Water Sales & Charges 44% i i • 0 THE SEWER FUND The Town's Sewer Fund is also a Special Assessment Fund. This fund is used to account for the financing of the treatment of public sewage operations, services and improvements that primarily benefit the properties against which special assessments are levied and user charges are collected. Records of individual user receivable accounts are essential and are maintained in the Ithaca Town Water and Sewer Rolls. The basis of accounting and record keeping of financial resources and expenditures is consistent to that of the General Townwide Fund. The Sewer Fund budget is categorized into the following major operations. (See pie chart illustrations) General Government Support Services Employee Benefits Administration General Improvement Water & Sewer Obligation Serial Bonds Sanitary Sewer Line Maintenance & Repairs Sewage Treatment Service Provided by the City of Ithaca Sewage Plant BUDGETARY ACCOUNTS Like the Water Fund the Sewer Fund has a limited number of revenue resources. These resources are distinct and exclusive to the financial operations specific to the treatment of waste water. Sewer Fund expenditures are also function specific. As in the General Townwide Fund both revenue and expense account ledgers are maintained to record the Town's annual financial plan, or budget. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in current operating costs or needs. Changes in the budget may also occur due to unanticipated events or emergencies. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA FISCAL BUDGET - SEWER FUND FOR 2008 (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED SCHEDULE 1-G ACTUAL BUDGET BUDGET BUDGET APPROPRIATIONS 2006 10/31/07 2008 2008 GENERAL GOVERNMENT SUPPORT INDEPENDENT AUDITING CONTRACTUAL EXPENSE G1320.400 SCIRABBA WALKER & CO.,LLP 3,853.70 3 937.00 2,600.00 2,600.00 TOTAL CONTRACTUAL EXPENSE 3,853.70 3 937.00 2,600.00_ 2,600.00 TOTAL INDEPENDENT AUDITING 3,853.70 3 937 00 2,600.00 2,600.00 LEGAL SERVICES • CONTRACTUAL EXPENSE G1420.400 LEGAL SERVICES 1,508.54 500.00 500.00 500.00 G1420.401 ATTORNEY FOR SEWER 72.33 1,000.00 1,000.00 1.000.00 TOTAL CONTRACTUAL EXPENSE 1,580.87 1 500 00 1,500.00 1,500.00 TOTAL LEGAL SERVICES 1,580.87 1 500.00 1,500.00 1,500.00 LAW PUBLICATIONS & LIBRARY CONTRACTUAL EXPENSE G1460.425 LAW PUBLICATIONS & LIBRARY 0.00 0.00 0.00 0.00 TOTAL CONTRACTUAL EXPENSE 0.00 0.00 0.00 0.00 TOTAL LAW PUBLICATIONS & LIBRARY 0.00 0.00 0.00 0.00 EQUIPMENT CONTRACTUAL EXPENSE G1650.410 TELEPHONE 0.00 200.00 200.00 200.00 TOTAL CONTRACTUAL EXPENSE 0.00 200.00 200.00 200.00 TOTAL EQUIPMENT 0.00 200.00 200.00 200.00 GENERAL OFFICE SUPPLIES CONTRACTUAL EXPENSE G1660.400 GENERAL OFFICE SUPPLIES 394.23 400.00 420.00 420.00 TOTAL CONTRACTUAL EXPENSE 394.23 400.00 420.00 420.00 TOTAL GENERAL OFFICE SUPPLIES 394.23 400.00 420.00 420.00 CENTRAL PRINTING & MAILING CONTRACTUAL EXPENSE G1670.402 COPIER PAPER 650.00 650.00 670.00 670.00 G1670.403 COPIER SUPPLIES 683.43 700.00 720.00 720.00 G1670.408 POSTAGE 50.68 100.00 100.00 100.00 TOTAL CONTRACTUAL EXPENSE 1,384.11 1 450 00 1,490.00 1,490.00 TOTAL CENTRAL PRINTING & MAILING 1,384.11 1 450.00 1,490.00 1,490.00 G-1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/08/07 INFORMATION TECHNOLOGY EQUIPMENT/CAPITAL OUTLAY G1680.200 HARDWARE G1680.205 NETWORK ADMINISTRATION TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE G1680.400 CONTRACTUAL G1680.401 MAINTENANCE & REPAIRS G1680.402 XEROX COPIER WC75 G1680.404 XEROX ENGINEERING COPIER G1680.405 XEROX COPIER WCM24 G1680.406 XEROX PHASER MAINTENANCE G1680.461 TOOLS & SUPPLIES G1680.491 SOFTWARE G1680.492 GIS SUPPORT G1680.493 SDG SUPPORT G1680.495 NETWORK SUPPORT G1680.497 SHERPA REMOTE SECURITY TOTAL CONTRACTUAL EXPENSE TOTAL INFORMATION TECHNOLOGY SPECIAL ITEMS G1910.400 LIABILITY INSURANCE G1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT HOME AND COMMUNITY SERVICES ADMINISTRATION PERSONAL SERVICES G8110.100 REGULAR TOTAL PERSONAL SERVICES CONTRACTUAL EXPENSE G8110.400 CONTRACTUAL G8110.408 POSTAGE G8110.410 UTILITIES TOTAL CONTRACTUAL EXPENSE TOTAL ADMINISTRATION SANITARY SEWERS PERSONAL SERVICES G8120.100 REGULAR G8120.101 REGULAR ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 618.75 3,698.00 2,450.00 21450.00 0.00 700.18 200.00 200.00 618.75 4,398.18 2,650.00_ 2.650.00 200.00 210.00 216.00 216.00 300.00 315.00 320.00 320.00 2,240.61 2,120.00 2,250.00 2,250.00 467.50 510.00 510.00 510.00 1,473.95 1,500.00 1,500.00 1,500.00 0.00 60.55 700.00 700.00 24.74 243.00 240.00 240.00 2,293.40 1,800.00 2,250.00 2,250.00 2,110.00 2,833.75 2,729.00 2,729.00 550.00 640.00 550.00 550.00 1,152.00 916.75 992.00 992.00 2,400.00 2 400.00 3.000.00 3.000.00 13,212.20 13 549.05 15,257.00 15,257.00 13,830.95 17 947.23 17,907.00 17,907.00 14,317.92 19,500.00 20,000.00 20,000.00 6.80 0.00 0.00 0.00 14,324.72 19 500.00 20,000.00 20,000.00 35,368.58 44 934.23 44,117.00_ 44.117.00 19,542.96 22 900.00 23,200.00 23.200.00 19,542.96 22 900.00 23,200.00 23.200.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 G-2 19,542.96 22 900.00 23,200.00 23.200.00 48,315.66 37,000.00 37,900.00 37,900.00 23,190.44 21,000.00 21,450.00 21,450.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/08/07 G8120.102 OVERTIME TOTAL PERSONAL SERVICES EQUIPMENT/CAPITAL OUTLAY G8120.200 EQUIPMENT TOTAL EQUIPMENT/CAPITAL OUTLAY CONTRACTUAL EXPENSE G8120.400 CONTRACTUAL G8120.401 CONFERENCES 8 MILEAGE G8120.404 VEHICLE MAINTENANCE G8120.410 ELECTRIC G8120.415 TELEPHONES G8120.420 DUES 8 PUBLICATIONS G8120.430 EASEMENTS G8120.440 PERSONAL PROTECTIVE EQUIPMENT G8120.450 GASOLINE G8120.480 REPAIRS 8 MAINTENANCE G8120.481 JOINT SEWER TRANSMISSION G8120.482 VILLAGE OF CAYUGA HEIGHTS PAYMENT G8120.490 REFUNDS TOTAL CONTRACTUAL EXPENSE TOTAL SANITARY SEWERS JOINT SEWER PROJECT CONTRACTUAL EXPENSE G8150.400 SEWAGE TREATMENT CHARGE G8150.442 STERNS 8 WHELER REIMBURSEMENT TOTAL CONTRACTUAL EXPENSE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 3,855.28 3,000-00 3,000.00 3,000.00 75 361.38 61,000-00 62 350.00 62 350.00 75 563.12 39 200.00 24 300.00 24 300.00 75,563.12 39 200.00 24,300.00 24.300.00 0.00 1,500.00 1,500.00 1,500.00 0.00 1,500.00 650.00 650.00 5,221.98 5,000.00 5,300.00 5,300.00 9,279.28 16,800.00 17,000.00 17,000.00 1,967.20 2,328.00 2,720.00 2,720.00 132.00 200.00 200.00 200.00 42.50 0.00 0.00 0.00 646.20 1,134.77 1,100.00 1,100.00 4,937.11 6,207.15 8,000.00 8,000.00 48,205.56 40,000.00 50,000.00 50,000.00 2,559.16 150,000.00 50,000.00 50,000.00 86,132.00 150,000.00 75,000.00 75,000.00 74.08 0.00 0.00 0.00 159 197.07 374 669.92 211 470.00 211 470.00 310 121.57 474 869.92 298 120.00 298 120.00 713,700.00 768,129.00 971,000.00 971,000.00 0.00 0.00 0.00 0.00 713,700-00 768 129.00 971,000.00 971.000.00 G8150.501 IAWTP PHOSPHOROUS REMOVAL 41,022.72 64,000.00 64,000.00 64,000.00 NYS RETIREMENT 6,897.73 0.00 150,000.00 250,000.00 250,000.00 G8150.509 JOINTLY OWNED INTERCEPTORS 9,000.00 9,000.00 9,000.00 0.00 G8150.521 JTLY OWNED INTERCEPTORS CITY 8 TOWN 0.00 0.00 0.00 G9045.800 LIFE INSURANCE 183.24 9.12 0.00 100,000.00 100,000.00 100,000.00 G8150.522 IAWTP "SJC" CAPITAL PROJS 0.00 50,000-00 50 000.00 G8150.523 KING RD SEWER EXT 0.00 41 022.72 314 000.00 464 000.00 464 000.00 TOTAL TOTAL JOINT SEWER PROJECT 754 722.72 1,082,129.00 1 435 000.00 1,435,000.00 TOTAL HOME AND COMMUNITY SERVICES 1,084,387.25 1 579 898.92 1,756,320.00 1 756 320.00 EMPLOYEE BENEFITS EMPLOYEE BENEFITS 13,160.35 11,000.00 10,000.00 10,000.00 G9010.800 NYS RETIREMENT 6,897.73 6,500.00 6,600.00 6,600.00 G9030.800 SOCIAL SECURITY 14,706.00 9,000.00 9,000.00 9,000.00 G9040.800 WORKERS COMPENSATION 150.00 150.00 150.00 G9045.800 LIFE INSURANCE 183.24 9.12 550.00 1,200.00 1,200.00 G9050.800 UNEMPLOYMENT INSURANCE G-3 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-G APPROPRIATIONS ADOPTED 11/08/07 G9055.800 DISABILITY INSURANCE G9056.800 DISABILITY INSURANCE - LONG-TERM G9060.800 GROUP HEALTH INSURANCE G9060.801 FLEXIBLE SPENDING PLAN TOTAL EMPLOYEE BENEFITS INTERFUND TRANSFERS TRANSFERS TO OTHER FUNDS G9901.901 GENERAL FUND G9901.904 RISK RETENTION G9901.907 DEBT SERVICE TOTAL TOTAL TRANSFERS TO OTHER FUNDS TRANSFERS TO CAPITAL FUNDS G9950.521 FIRST STREET INTERCEPTOR TOTAL TOTAL TRANSFERS TO CAPITAL FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 48.92 70.00 70.00 70.00 456.95 600.00 650.00 650.00 25,734.63 19,000.00 19,000.00 19,000.00 54.00 60.00 100.00 100.00 61 250.94 46 930.00 46 770.00 46 770.00 69,156.00 108,037.00 113,916.00 113,916.00 1,000.00 1,000.00 2,000.00 2,000.00 385 747.00 244 627.00 234 092.00 234 092.00 455 903.00 353 664.00 350,008-00 350,008-00 G-4 455,903.00 353 664.00 350,008.00 350.008.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 455 903.00 353 664.00 350,008-00 350,008-00 1,636,909.77 2,025,427.15 2,197,215.00 2,197,215.00 r1 J T,OWN OF ITHACA FISCAL BUDGET - SEWER FUND FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 2-G ESTIMATED REVENUES REAL PROPERTY TAXES G1030 SEWER BENEFIT UNITS G1032 SEWER BENEFIT AD VALOREM TOTAL REAL PROPERTY TAXES DEPARTMENTAL INCOME G2120 SEWER RENTS G2121 SEWER RENTS - CORNELL UNIVERSITY G2128 PENALTIES & ASSESSMENTS TOTAL DEPARTMENTAL INCOME INTERGOVERNMENTAL CHARGES G2214 SEWER CONNECTION/WEST HILL FIRE STATION TOTAL INTERGOVERNMENTAL CHARGES USE OF MONEY AND PROPERTY G2401 INTEREST TOTAL USE OF MONEY AND PROPERTY MISCELLANEOUS LOCAL SOURCES G2701 REFUND OF PRIOR YEARS TOTAL MISCELLANEOUS LOCAL SOURCES TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES G-5 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 215,907.00 220,334.70 147,763.00 147,763.00 6,700.00 6 700 00 6,700.00 6,700.00 222,607.00 227 034.70 154 463.00 154.463.00 924,131.28 1,022,000.00 1,022,000.00 1,022,000.00 371,230.20 396,000.00 396,000.00 396,000.00 7,592.82 9 000.00 9,000.00_ 9.000.00 1,302,954.30 1 427 000.00 1,427,000-00 1,427.000.00 1,536.00 1 000 00 1.000.00 1,000.00 1,536.00 1 000 00 1,000.00 1,000.00 89,128.52 54 000.00 54,000.00 54,000.00 89,128.52 54 000.00 54,000.00_ 54,000.00 8,186.78 0.00 0.00 0.00 8,186.78 0.00 0.00 0.00 1,624,412.60 1,709,034.70 1,636,463.00 1,636,463.00 12,497.17 316 392.45 560,752.00 560,752.00 1,636,909.77 2,025,427.15 2,197,215.00 2,197,215.00 0 i Town of Ithaca Sewer Fund Budgeted Expenditures 2008 $2,197,215 Administrative & Support Services 2% Capital Costs - Sewer Projects 21% Salaries & Wages 4% Employee Benefits 2% General Obligation Bond Payments 16% Sewer Line Maintenance & Purchased Services 54% Capital Costs - Equipment 1% 0 0 u Town of Ithaca Sewer Fund Budgeted Revenues 2000 $2,197,215 Sewer Benefit Assessments for Capital & Debt Obligations 7% Appropriated Fund Balance 26% Sewer Rents & Charges 67% oil • THE RISK RETENTION FUND The Town of Ithaca continues to maintain a Risk Retention Fund. It is used to account for inter -fund revenue resources and direct employee health and wellness expenditures. Maintaining this fund enables the segregation of moneys, which are expended for small emergency room, or clinic health care bills as well as assisting Town employees in health and wellness programs. Budgeting for and meeting certain routine health care treatments for Town employees has proven beneficial in keeping health insurance costs reasonable. Lost employee work time due to illness is at acceptable performance levels as the result of encouraging and providing varied forms of exercise and other forms of personal health care. While the Town of Ithaca has elected to utilize the benefits of maintaining a Risk Retention Fund, the Town of Ithaca is not self-insured. The Risk Retention Fund budget is categorized into the following major operations. (See pie chart illustrations) Minor Employee ER and Other Medical & Safety Care Requirements General Employee Health and Wellness BUDGETARY ACCOUNTS The Risk Retention Fund has only one source of revenue and limited expenditures. Like all other municipal operating funds, this is a self -balancing fund. General ledger accounts for the Town's annual financial plan, or budget is recorded. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in current community needs. Changes in the budget may also occur due to unanticipated events or emergencies. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA FISCAL BUDGET - RISK RETENTION FUND FOR 2008 SCHEDULE 1-R APPROPRIATIONS HEALTH & WELLNESS WELLNESS / HEALTH CONTRACTUAL EXPENSE R4510.400 HOSPITAL 8 MEDICAL BILLS R4510.425 WELLNESS PROGRAMS R4510.456 CLAIMS 8 REPAIRS TOTAL CONTRACTUAL EXPENSE TOTAL WELLNESS / HEALTH TOTAL HEALTH & WELLNESS INTERFUND TRANSFERS TRANFERS TO OTHER FUNDS R9901.903 HIGHWAY FUND TOTAL TOTAL TRANFERS TO OTHER FUNDS TOTAL INTERFUND TRANSFERS TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 1,498.75 500.00 500.00 500.00 5,777.35 6,500.00 6,500.00 6,500.00 9,606.93 3 000.00 3,000.00_ 3.000.00 16,883.03 10 000.00 10,000.00 10,000.00 16,883.03 10 000.00 10,000.00 10,000.00 16,883.03 10 000.00 10,000.00 10,000.00 35,900-00 0.00 0.00 0.00 35,900-00 0.00 0.00 0.00 35,900-00 0.00 0.00 0.00 35,900-00 0.00 0.00 0.00 52,783.03 10,000.00 10,000.00 10,000.00 R-1 • • • TOWN OF ITHACA FISCAL BUDGET - RISK RETENTION FUND FOR 2008 SCHEDULE 2-R ESTIMATED REVENUES USE OF MONEY AND PROPERTY R2401 INTEREST & EARNINGS TOTAL USE OF MONEY AND PROPERTY SALE OF PROPERTY & COMPENSATION FOR LOSS R2680 INSURANCE RECOVIERIES TOTAL SALE OF PROPERTY & COMPENSATION FOR LOSS STATE AID R3389 DRIVER SAFETY TRAINING TOTAL STATE AID INTERFUND TRANSFERS R5031/A GENERAL FUND R5031/B GENERAL PART -TOWN FUND R5031/DB HIGHWAY FUND R5031/F WATER FUND R5031/G SEWER FUND TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 2,389.48 700.00 1,000.00 1,000.00 2,389.48 700.00 1,000.00 1,000.00 40 118.33 0.00 0.00 0.00 40 118.33 0.00 0.00 0.00 1,812.50 0.00 0.00 0.00 1,812.50 0.00 0.00 0.00 1,000.00 1,000.00 2,000.00 2,000.00 1,000.00 1,000.00 2,000.00 2,000.00 1,000.00 1,000.90 2,000.00 2,000.00 1,000.00 1,000.00 2,000.00 2,000.00 1,000.00 1 000 00 2,000.00 2.000.00 5,000.00 5 000.00 10,000.00 10.000.00 R-2 49,320.31 5,700.00 11,000.00 11,000.00 3,462.72 4 300.00 -1,000.00 -1,000.00 52,783.03 10,000.00 10,000.00 10,000.00 0 n U Small Claims 30% Town of Ithaca Risk Retention Fund Budgeted Expenditures 2000 $10,000 Hospital & Medical Bills 5% Health & Wellness Programs 65% Town of Ithaca Risk Retention Fund Funding from Sewer Fund 20% Funding from Water Fund 20% 11: Funding from General Townwide Fund 20% Funding from Highway Part -Town Fund 20% Funding from General Part -Town Fund 20% C1 IIS I• �� I � I I �� THE FIRE PROTECTION FUND The Fire Protection Fund is a Special District fund. The Town of Ithaca does not have a paid fire department nor a volunteer fire department. Fire protection is secured under contractual arrangement with the fire departments of the Village of Cayuga Heights and the City of Ithaca. The Fire Protection Fund budget is categorized into the following major operations. (See pie chart illustrations) Contracted Fire Protection The Village of Cayuga Heights Department The City of Ithaca Fire Department BUDGETARY ACCOUNTS The Fire Protection Fund raises it's revenue by way of a tax levy. The tax rate is based upon the assessed property valuations that are within the protected areas of the Town excluding taxable property values that lie within the Village of Cayuga Heights. These taxes are expended for the sole purpose of meeting contractual arrangements entered into with The Village of Cayuga Heights and the City of Ithaca for providing fire protection to the Ithaca Town residents. Like all other operating funds this fund is a self - balancing fund. It is comprised of general ledger accounts where the Town's annual financial plan, or budget is recorded. Consistent with management policy the annual operating budget is monitored throughout the year. If necessary modifications to meet changes in current community needs and or costs may be made. As in all other funds modifications made to the fire protection budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL, (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. TOWN OF ITHACA FISCAL BUDGET - FIRE PROTECTION FUND FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 1 -SF APPROPRIATIONS GENERAL GOVERNMENT SUPPORT SCIARABBA WALKER & CO., LLP CONTRACTUAL EXPENSE SF1320.400 SCIARABBA WALKER & CO., LLP TOTAL CONTRACTUAL EXPENSE TOTAL SCIARABBA WALKER & CO., LLP LEGAL SERVICES CONTRACTUAL EXPENSE SF1420.400 LEGAL SERVICES TOTAL CONTRACTUAL EXPENSE TOTAL LEGAL SERVICES SPECIAL ITEMS SF1920.401 TAX/ASSESSMENTS ON TOWN REAL PROPERTY TOTAL SPECIAL ITEMS TOTAL GENERAL GOVERNMENT SUPPORT PUBLIC SAFETY FIRE PROTECTION CONTRACTUAL EXPENSE SF3410.490 DISTRIBUTED 2% FIRE TAX CITY OF ITHACA SF3410.491 ITHACA CITY FIRE PROTECTION CONTRACT SF3410.492 V/CAYUGA HGTS FIRE PROTECTION CONTRACT SF3410.493 DISTRIBUTED 2% FIRE TAX V/CAYUGA HGTS TOTAL CONTRACTUAL EXPENSE TOTAL FIRE PROTECTION TOTAL PUBLIC SAFETY TOTAL APPROPRIATIONS SF -1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 0.00 0.00 600.00 600.00 0.00 0.00 600.00 600.00 0.00 0.00 600.00 600.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 600.00 600.00 18,511.39 17,924.00 1,076.00 1,076.00 2,230,461.61 2,780,557.00 3,073,293.00 3,073,293.00 155,000.00 170,037.00 175,988.00 175,988.00 1,118.93 1 076.00 17,924.00 17,924.00 2,405,091.93 2 969 594.00 3,268,281.00 3,268,281.00 2,405,091.93 2 969 594.00 3,268,281.00 3,268,281.00 2,405,091.93 2 969 594.00 3,268,281.00 3,268,281.00 2,405,091.93 2,969,594.00 3,268,881.00 3,268,881.00 • TOWN OF ITHACA FISCAL BUDGET - FIRE PROTECTION FUND FOR 2008 SCHEDULE 2 -SF ESTIMATED REVENUES REAL PROPERTY TAXES SF1001 FIRE PROTECTION TAX TOTAL REAL PROPERTY TAXES REAL PROPERTY TAX ITEMS SF1085 ITHACA ELM -MAPLE HOUSING INC. TOTAL REAL PROPERTY TAX ITEMS USE OF MONEY AND PROPERTY SF2401 INTEREST TOTAL USE OF MONEY AND PROPERTY MISCELLANEOUS LOCAL SOURCES SF2701 REFUND OF PRIOR YEAR TOTAL MISCELLANEOUS LOCAL SOURCES STATE AID SF3085 NYS 2% FIRE TAX FUNDS TOTAL STATE AID TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 2,749,923.07 2 814 993.00 3,008,606.00 3,008,606.00 2,749,923.07 2 814 993.00 3,008,606. 0 3,008,606.00 9,503.80 9 500.00 9,400.00 9,400.00 9,503.80 9 500.00 9,400. 0 9,400.00 70,454.70 25 000.00 50,000.00 50,000.00 70,454.70 25 000.00 50,000.00 50,000.00 -452.557.87 0.00 0.00 0.00 -452,557.87 0.00 0.00 0.00 19,630.32 19 000.00 19,000.00 19,000.00 19,630.32 19 000.00 19 000.00 19,000.00 2,396,954.02 2,868,493.00 3,087,006.00 3,087,006.00 8,137.91 101 101.00 181,875.00 181,875.00 2,405,091.93 2,969,594.00 3,268,881.00 3,268,881.00 SF -2 17, Town of Ithaca Fire Protection Fund Budgeted Expenditures 2008 $3,268,881 Village of Cayuga Heights Fire Protection Contract 7% Village of Cayuga Heights Distribution of NYS Foreign Fire Insurance Premiums 0.25% City of Ithaca Distribution of NYS Foreign Fire Insurance Premiums 0.75% City of Ithaca Fire Protection Contract 92% n u Town of Ithaca Fire Protection Fund Budgeted Revenues 2008 $3,268,881 Other Income 2% Fund Balance 2% NYS Foreign Fire Insurance Premiums 1% Property Taxes 91% 0 0 FOREST TT .lid, GHI I �. THE LIGHTING FUNDS There are nine (9) lighting districts located within the Ithaca Township. Each lighting district fund is a Special District fund. These nine (9) districts perform a single function, street or road lighting. An annual tax levy is the method used in financing operations for each district In calculating the tax levy some districts use assessed valuations as the basis for computing and other district use road footage or number of units. These applied taxing formulas were determined at the time the District was established. Special districts are accounted for essentially in the same prescribed manner as the General Townwide Fund The nine (9) lighting districts located within the Town of Ithaca are: Forest Home Light District Glenside Light District Renwick Heights Light District Eastwood Commons Light District Clover Lane Light District Winner's Circle Light District Burleigh Light District West Haven Light District Coddington Road Light District Each district budget is categorized into a single major operation. (See pie chart illustrations) Lighting Service BUDGETARY ACCOUNTS Individually, each lighting district raises revenue by way of a tax levy. These taxes are expended for the sole purpose of meeting the monthly cost of operating street or road lighting. Each operating fund is a self -balancing fund. Accounting records are comprised of general ledger accounts where the Town's annual financial plan, or budget is recorded. Consistent with management policy the annual operating budget is monitored throughout the year. If necessary modifications to meet changes in current cost or community needs may be made. As in all other funds modifications made to each lighting district budget requires the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. 1 GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, • liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. 2 TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2008 SCHEDULE 1-SL1 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL1-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 1,838.88 2 384.00 1,877.00 1,877.00 1,838.88 2 384.00 1,877.00 1,877.00 1,838.88 2 384.00 1,877.00 1,877.00 1,838.88 2 384.00 1,877.00 1.877.00 TOTAL APPROPRIATIONS 1,838.88 2,384.00 1,877.00 1,877.00 SL1-1 • • • SCHEDULE 2-SL1 ESTIMATED REVENUES REAL PROPERTY TAXES •SL1-1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL1-2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES 8 OTHER SOURCES u • TOWN OF ITHACA FISCAL BUDGET - FOREST HOME LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) SL1-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 3,425.00 378.00 1,877.00 1,877.00 3,425.00 378.00 1,877.00 1,877.00 35.65 0.00 0.00 0.00 35.65 0.00 0.00 0.00 3,460.65 378.00 1,877.00 1,877.00 -1,621.77 2,006.00 0.00 0.00 1,838.88 2,384.00 1,877.00 1,877.00 West Haven Road Light District 21% Town of Ithaca Lighting District Funds Budgeted Expenditures 2000 $12,132 (All Utility Costs Payable To Advantage Energy, Inc.) Coddington Road Light District 12% 4 Burleigh DriVj ve Light District 6% Winner's Circle L' ht D' +; t Ig Is rlc 6% Forest Home Light District 20% MW6, Glenside Light D' Clover Lane Light District 2% Istrlct 7% Renwick Heights Light District 8% Eastwood Commons Light District 18% Town of Ithaca Lighting District Funds Budgeted Revenue A*Me $12,132 Real Property Taxes 100% GLENSII,DE. LIG�,FfT DISIRICT, TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2008 SCHEDULE 1-SL2 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL2-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 706.24 859.00 728.00 728.00 706.24 859.00 728.00 728.00 706.24 859.00 728.00 728.00 706.24 859.00 728.00 728.00 TOTAL APPROPRIATIONS 706.24 859.00 728.00 728.00 SL2-1 SCHEDULE 2-SL2 ESTIMATED REVENUES REAL PROPERTY TAXES SL2-1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL2-2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - GLENSIDE LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) SL2-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 1,189.00 559.00 728.00 728.00 1,189.00 559.00 728.00 728.00 13.33 0.00 0.00 0.00 13.33 0.00 0.00 0.00 1,202.33 559.00 728.00 728.00 -496.09 300.00 0.00 0.00 706.24 859.00 728.00 728.00 TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2008 SCHEDULE 1-SL3 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL3-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 971.37 1,200.00 1,018.00 1.018.00 971.37 1,200.00 1,018.00 1.018.00 971.37 1,200.00 1,018.00 1.018.00 971.37 1,200.00 1,018.00 1.018.00 TOTAL APPROPRIATIONS 971.37 1,200.00 1,018.00 1,018.00 SL3-1 TOWN OF ITHACA FISCAL BUDGET - RENWICK HGTS LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) TOTAL REVENUES 1,781.45 203.00 1,018.00 1,018.00 APPROPRIATED FUND BALANCE -810.08 997.00 0.00 0.00 TOTAL REVENUES 8 OTHER SOURCES 971.37 1,200.00 1,018.00 1,018.00 SL3-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL3 ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 ESTIMATED REVENUES REAL PROPERTY TAXES SL3-1001 REAL PROPERTY TAXES 1,759.00 203.00 1,018.00 1,018.00 1,759.00 203.00 1,018.00 1.018.00 TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL3-2401 INTEREST 22.45 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 22.45 0.00 0.00 0.00 TOTAL REVENUES 1,781.45 203.00 1,018.00 1,018.00 APPROPRIATED FUND BALANCE -810.08 997.00 0.00 0.00 TOTAL REVENUES 8 OTHER SOURCES 971.37 1,200.00 1,018.00 1,018.00 SL3-2 r� u �. • ail �i • LIGI�TT DISTRICT • • TOWN OF ITHACA FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST FOR 2008 SCHEDULE 1-SL4 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL4-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 2,055.88 2 442.00 2,151.00 2.151.00 2,055.88 2 442.00 2,151.00 2,151.00 2,055.88 2 442.00 2,151.00 2,151.00 2,055.88 2 442.00 2,151.00_ 2.151.00 TOTAL APPROPRIATIONS 2,055.88 2,442.00 2,151.00 2,151.00 SL4-1 SCHEDULE 2-SL4 ESTIMATED REVENUES REAL PROPERTY TAXES SL4-1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL4-2401 INTEREST T07AL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES & OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - EASTWOOD COMMONS LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) SL4-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 3,558.00 442.00 2,151.00 2,151.00 3,558.00 442.00 2,151.00 2,151.00 36.49 0.00 0.00 0.00 36.49 0.00 0.00 0.00 3,594.49 442.00 2,151.00 2,151.00 -1,538.61 2,000.00 0.00 0.00 2,055.88 2,442.00 2,151.00 2,151.00 CLOVER LANE LICsHT Roll 4 TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2008 SCHEDULE 1-SL5 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL5-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 277.82 282.00 255.00 255.00 277.82 282.00 255.00 255.00 277.82 282.00 255.00 255.00 277.82 282.00 255.00 255.00 TOTAL APPROPRIATIONS 277.82 282.00 255.00 255.00 SL5-1 TOWN OF ITHACA FISCAL BUDGET - CLOVER LANE LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) TOTAL REVENUES 8 OTHER SOURCES 277.82 282.00 255.00 255.00 SL5-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL5 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2006 10/31/07 2008 2008 REAL PROPERTY TAXES SL5-1001 REAL PROPERTY TAXES 336.00 182.00 255.00 255.00 TOTAL REAL PROPERTY TAXES 336.00 182.00 255.00 255.00 USE OF MONEY AND PROPERTY SL5-2401 INTEREST 4.21 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 4.21 0.00 0.00 0.00 TOTAL REVENUES 340.21 182.00 255.00 255.00 APPROPRIATED FUND BALANCE -62.39 100.00 0.00 0.00 TOTAL REVENUES 8 OTHER SOURCES 277.82 282.00 255.00 255.00 SL5-2 WINNE,Rs CIRCLE Ll.GM DISTRICT I j,iI's 6i L Ic 0 40 TOWN OF 1THACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2008 SCHEDULE 1-SL6 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL6-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 733.79 818.00 762.00 762.00 733.79 818.00 762.00 762.00 733.79 818.00 762.00 762.00 733.79 818.00 762.00 762.00 TOTAL APPROPRIATIONS 733.79 818.00 762.00 762.00 SL6-1 TOWN OF ITHACA FISCAL BUDGET - WINNER'S CIRCLE LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) TOTAL REVENUES & OTHER SOURCES 733.79 818.00 762.00 762.00 SL6-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL6 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2006 10/31/07 2008 2008 REAL PROPERTY TAXES SL6-1001 REAL PROPERTY TAXES 1,034.00 418.00 762.00 762.00 TOTAL REAL PROPERTY TAXES 1,034.00 418.00 762.00 762.00 USE OF MONEY AND PROPERTY SL6-2401 INTEREST 10.68 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 10.68 0.00 0.00 0.00 TOTAL REVENUES 1,044.68 418.00 762.00 762.00 APPROPRIATED FUND BALANCE -310.89 400.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 733.79 818.00 762.00 762.00 SL6-2 sic � i� i i i � i i LIGM. TOWN -OF I T HACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2008 SCHEDULE 1-SL7 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL7-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 8, 2007) ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 SL7-1 859.35 777.00 873.00 873.00 859.35 777.00 873.00 873.00 859.35 777.00 873.00 873.00 859.35 777.00 873.00 873.00 859.35 777.00 873.00 873.00 SCHEDULE 2-SL7 ESTIMATED REVENUES REAL PROPERTY TAXES SL7-1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES USE OF MONEY AND PROPERTY SL7-2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES 8 OTHER SOURCES TOWN OF ITHACA FISCAL BUDGET - BURLEIGH DRIVE LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) SL7-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 896.00 308.00 873.00 873.00 896.00 308.00 873.00 873.00 10.90 0.00 0.00 0.00 10.90 0.00 0.00 0.00 906.90 308.00 873.00 873.00 -47.55 469.00 0.00 0.00 859.35 777.00 873.00 873.00 VA Vk ifAri Rif LI.GHT El • • • TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2008 SCHEDULE 1 -SLB APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL8-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING TOTAL TRANSPORTATION TOTAL APPROPRIATIONS (ADOPTED NOVEMBER 8, 2007) SL8-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 2,730.65 3 261.00 2,808.00 2.808.00 2,730.65 3 261.00 2,808.00 2.808.00 2,730.65 3 261.00 2,808.00 2,808.00 2,730.65 3 261.00 2,808_.00 2.808.00 2,730.65 3,261.00 2,808.00 2,808.00 SCHEDULE 2-SL8 ESTIMATED REVENUES REAL PROPERTY TAXES SLS -1001 REAL PROPERTY TAXES TOTAL REAL PROPERTY TAXES r USE OF MONEY AND PROPERTY SLS -2401 INTEREST TOTAL USE OF MONEY AND PROPERTY TOTAL REVENUES APPROPRIATED FUND BALANCE TOTAL REVENUES 8 OTHER SOURCES • • • TOWN OF ITHACA FISCAL BUDGET - WEST HAVEN ROAD LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) SL8-2 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 3,176.00 2 061.00 2,808.00 2,808.00 3,176.00 2 061.00 2,808.00 2,808.00 28.88 0.00 0.00 0.00 28.88 0.00 0.00 0.00 3,204.88 2,061.00 2,808.00 2,808.00 -474.23 1,200.00 0.00 0.00 2,730.65 3,261.00 2,808.00 2,808.00 0 iii a i " ft�fft I TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2008 SCHEDULE 1-SL9 APPROPRIATIONS TRANSPORTATION STREET LIGHTING CONTRACTUAL EXPENSE SL9-5182.4000ONTRACTUAL TOTAL CONTRACTUAL EXPENSE TOTAL STREET LIGHTING ® TOTAL TRANSPORTATION TOTAL APPROPRIATIONS Is (ADOPTED NOVEMBER 8, 2007) SL9-1 ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 1,573.85 1 925.00 1,660.00 1,660.00 1,573.85 1 925.00 1,660.00 1.660.00 1,573.85 1 925.00 1,660.00 1.660.00 1,573.85 1 925.00 1,660.00 1,660.00 1,573.85 1,925.00 1,660.00 1,660.00 • 11 • TOWN OF ITHACA FISCAL BUDGET - CODDINGTON ROAD LIGHT DIST FOR 2008 (ADOPTED NOVEMBER 8, 2007) SL9-2 ACTUAL RECOMMENDED ADOPTED SCHEDULE 2-SL9 ACTUAL BUDGET BUDGET BUDGET ESTIMATED REVENUES 2006 10/31/07 2008 2008 REAL PROPERTY TAXES SL9-1001 REAL PROPERTY TAXES 1,856.00 774.00 1,660.00 1.660.00 TOTAL REAL PROPERTY TAXES 1,856.00 774.00 1,660.00 1,660.00 USE OF MONEY AND PROPERTY SL9-2401 INTEREST 18.33 0.00 0.00 0.00 TOTAL USE OF MONEY AND PROPERTY 18.33 0.00 0.00 0.00 1,874.33 774.00 1,660.00 1,660.00 TOTAL REVENUES APPROPRIATED FUND BALANCE -300.48 1,151.00 0.00 0.00 TOTAL REVENUES & OTHER SOURCES 1,573.85 1,925.00 1,660.00 1,660.00 SL9-2 DEBT SERVICE FUND • THE DEBT SERVICE FUND The Debt Service Fund is provided to account for the accumulation of inter -fund resources (cash appropriated and transferred from the General Townwide Fund, and the Water & Sewer Funds) expended exclusively for the payment of principal and interest on long-term debt (municipal bonds) obligations and capital costs. Presently, the Town of Ithaca uses this resource to pay down principal and interest on outstanding long-term serial bonds. The basis of accounting and recording of financial resources and expenditures is the same as for the General Townwide Fund. The Debt Service Fund budget is categorized into the following major operations. (See pie chart illustrations) General Townwide Public Works Facility Serial Bond Obligation Water and Sewer General Improvement Serial Bond Obligations BUDGETARY ACCOUNTS The Debt Service Fund has a limited number of inter -fund revenue resources. Expenditures are specifically charged for each bond or note outstanding. As in the General Townwide Fund both revenue and expense account ledgers are maintained to record the Town's annual financial plan, or budget. Throughout the year the annual operating budget is monitored and may be subsequently modified to meet changes in the event new debt obligations are incurred. Modifications made to the budget require the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. 1 TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 1-V APPROPRIATIONS GENERAL GOVERNMENT SUPPORT SCIARABBA WALKER 8 CO.. LLP CONTRACTUAL EXPENSE V1320.400 SCIARABBA WALKER 8 CO., LLP TOTAL CONTRACTUAL EXPENSE TOTAL SCIARABBA WALKER 8 CO., LLP FISCAL AGENT FEES CONTRACTUAL EXPENSE V1380.400 JP MORGAN CHASE BANK TOTAL CONTRACTUAL EXPENSE TOTAL FISCAL AGENT FEES TOTAL GENERAL GOVERNMENT SUPPORT DEBT SERVICE (SERIAL BONDS) $240,000 BAN PUBLIC WORKS 2006 3.76% PRINCIPAL V9720.601 $240,000 BAN PUBLIC WORKS FACILITY TOTAL PRINCIPAL INTEREST V9720.701 $240,000 BAN PUBLIC WORKS FACILITY TOTAL INTEREST TOTAL $240,000 BAN PUBLIC WORKS 2006 3.76% ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,487.40 3,000.00 3,000.00 3,000-00 1,487.40 3,000.00 3,000.00 3,000.00 1,487.40 3 000.00 3,000.00 3.000.00 1,487.40 3,000.00 3,000.00 3,000-00 40,000-00 40 000.00 40 000.00 40 000.00 40,000-00 40 000.00 40 000.00 40 000.00 5,232.00 15 000.00 6,000.00 6,000-00 5,232.00 15,000-00 6,000.00 6,000-00 45 232.00 55 000.00 46 000.00 46 000.00 $2,830,000 PUBLIC IMP / 1986 6.80% $550,000 WATER IMPROVEMENTS 1984 1,020.00 0.00 0.00 PRINCIPAL $550,000 WATER IMPROVEMENTS 1984 30,000.00 0.00 0.00 0.00 V9730.601 V9730.602 $2,100,000 WASTE WATER TREATMENT PLANT 110,000.00 0.00 0.00 0.00 V9730.603 $180,000 SEWER IMPROVEMENT PORTION 10 000.00 0.00 0.00 0.00 TOTAL PRINCIPAL 150,000-00 0.00 0.00 0.00 INTEREST V9730.701 $550,000 WATER IMPROVEMENTS 1984 1,020.00 0.00 0.00 0.00 V9730.702 $2,100,000 WASTE WATER TREATMENT PLANT 3,740.00 0.00 0.00 0.00 V9730.703 $180,000 SEWER IMPROVEMENT PORTION 340.00 0.00 0.00 0.00 5,100-00 0.00 0.00 0.00 TOTAL INTEREST TOTAL $2,830,000 PUBLIC IMP / 1986 6.80% 155 100.00 0.00 0.00 0.00 V-1 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-V APPROPRIATIONS ADOPTED 11/08/07 $2,580,000 PUBLIC IMP / 1989 7.30% PRINCIPAL V9740.601 $479,000 1987 WATER IMP / 1ST SERIES V9740.602 $500,000 1987 WATER IMP / 2ND SERIES V9740.603 $143,982 OLD SOUTH HILL WATER / 1ST AUTH V9740.604 $112,018 OLD SOUTH HILL WATER / 2ND AUTH V9740.605 $11,000 CODDINGTON RD SEWER V9740.606 $384,000 1987 SEWER IMP / 1ST SERIES V9740.607 $950,000 1987 SEWER IMP / 2ND SERIES TOTAL PRINCIPAL INTEREST V9740.701 $479,000 1987 WATER IMP / 1ST SERIES V9740.702 $500,000 1987 WATER IMP / 2ND SERIES V9740.703 $143,982 OLD SOUTH HILL WATER / 1ST AUTH V9740.704 $112,018 OLD SOUTH HILL WATER / 2ND AUTH V9740.705 $11,000 CODDINGTON RD SEWER V9740.706 $384,000 1987 SEWER IMP / 1ST SERIES V9740.707 $950,000 1987 SEWER IMP / 2ND SERIES TOTAL INTEREST TOTAL $2,580,000 PUBLIC IMP / 1989 7.30% $4.465.000 PUBLIC IMP BOND / 1991 6.625% PRINCIPAL V9750.601 $2,337,000 TWN WATER BENEFITTED AREA V9750.602 $2,128,000 TWN SEWER BENEFITTED AREA TOTAL PRINCIPAL INTEREST V9750.701 $2,337,000 TWN WATER BENEFITTED AREA V9750.702 $2,128,000 TWN SEWER BENEFITTED AREA TOTAL INTEREST TOTAL $4,465,000 PUBLIC IMP BOND / 1991 6.625% $1.000,000 PUB WORKS FACILITY 2003 3.95% PRINCIPAL V9760.601 $1,000,000 PUBLIC WORKS FACILITY TOTAL PRINCIPAL INTEREST V9760.701 $1,000,000 PUBLIC WORKS FACILITY TOTAL INTEREST TOTAL $1,000,000 PUB WORKS FACILITY 2003 3.95% $1.000.000 BOSTWICK WTR IMP 2004 3.88% PRINCIPAL V9770.601 $1,000,000 BOSTWICK WTR IMP 2004 3.88% ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 28,500.00 24,915.00 24,915.00 24,915.00 28,500.00 30,000.00 30,000.00 30,000.00 9,000.00 7,578.00 7,578.00 7,578.00 6,000.00 5,907.00 5,907.00 5,907.00 1,500.00 600.00 600.00 600.00 21,000.00 24,000.00 24,000.00 24,000.00 55,500.00 57 000.00 57,000.00 57.000.00 150,000.00 150,000-00 150,000.00 150,000.00 5,201.00 2,728.00 684.00 684.00 5,202.00 3,285.00 826.00 826.00 1,642.00 830.00 208.00 208.00 1,095.00 647.00 164.00 164.00 273.00 66.00 0.00 0.00 3,833.00 2,628.00 1,992.00 1,992.00 10,129.00 6,242.00 1,600.00 1,600.00 27,375.00 16,426.00 5,474.00 5.474.00 177,375.00 166 426.00 155,474.00 155.474.00 130,000.00 130,000.00 130,000.00 130,000.00 120,000-00 120 000.00 120,000.00 120.000.00 250,000.00 250,000-00 250,000-00 250.000.00 51,675.03 43,063.00 34,450.00 34,450.00 47,700.01 39,750.00 31,800.00 31,800.00 99,375.04 82 813.00 66,250.00 66.250.00 V-2 349,375.04 332 813.00 316,250.00 316.250.00 71,000.00 71 000.00 71,000.00 71.000.00 71,000.00 71 000.00 71,000.00 71.000.00 33,702.50 30,889.00 28,085.00 28,085.00 33,702.50 30,889.00 28 085.00 28,085.00 104,702.50 101,889.00 99.085.00 99.085.00 66,000.00 66,000.00 66,000.00 66,000.00 TOWN OF ITHACA FISCAL BUDGET SCHEDULE 1-V APPROPRIATIONS ADOPTED 11/08/07 TOTAL PRINCIPAL INTEREST V9770.701 $1,000,000 BOSTWICK WTR IMP 2004 3. TOTAL INTEREST TOTAL $1,000,000 BOSTWICK WTR IMP 2004 3.88% $2,000,000 PUBLIC IMP (SERIAL) BD PRINCIPAL V9780.601 $2,000,000 PUB IMP BD 2004 4.346% TOTAL PRINCIPAL INTEREST V9780.701 $2,000,000 PUB IMP BD 2004 4.346% TOTAL INTEREST TOTAL $2,000,000 PUBLIC IMP (SERIAL) BD $500,000 STH HILL WATER MAIN / 05 3.50% PRINCIPAL V9790.601 $500,000 STH HILL WTR MAIN 2004 3.60% TOTAL PRINCIPAL INTEREST V9790.701 $500,000 STH HILL WTR MAIN 2004 3.60% TOTAL INTEREST TOTAL $500,000 STH HILL WATER MAIN / 05 3.50% $524.000 T -BURG WTR MAIN IMP 4.50% PRINCIPAL V9791.601 BURG RD WTR MAIN IMP 4.50% TOTAL PRINCIPAL INTEREST V9791.701 BURG WTR MAIN IMP 4.50% TOTAL INTEREST TOTAL $524,000 T -BURG WTR MAIN IMP 4.50% ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 2007 2008 2008 66,000.00 66 000.00 66.000.00 66.000.00 34,949.80 32 398.00 29.838.00 29.838.00 34,949.80 32 398.00 29,838.00 29.838.00 100,949.80 98 398.00 95,838.00 95,838.00 100,000.00 100 000.00 100,000.00 100,000.00 100,000.00 100 000.00 100,000.00 100.000.00 79,750.00 75 500.00 71,250.00 71.250.00 79,750.00 75 500.00 71,250.00 71,250.00 179,750.00 175 500.00 171,250.00 171,250.00 30,000.00 30 000.00 40,000.00 40.000.00 30,000-00 30 000.00 40,000.00 40,000.00 18,000.00 16 920.00 15,840.00 15.840.00 18,000.00 16 920.00 15,840.00 15.840.00 48,000.00 46 920.00 55,840.00 55,840.00 0.00 0.00 34,933.00 34.933.00 0.00 0.00 34,933.00_ 34.933.00 0.00 0.00 21,484.00 21.484.00 0.00 0.00 21,484.00 21,484.00 0.00 0.00 56,417.00 56.417.00 $693.000 HANSHAW RD WATER MAIN IMP 4.50% PRINCIPAL V9792.601 $693,000 HANSHAW RD WATER MAIN IMP 4.50% 0.00 0.00 46,200.00 46.200.00 TOTAL PRINCIPAL 0.00 0.00 46,200.00 46,200.00 INTEREST V9792.701 $693,000 HANSHAW RD WATER MAIN IMP 4.50% TOTAL INTEREST 0.00 0.00 28.413.00_ 28.413.00 0.00 0.00 28,413.00 28.413.00 TOTAL $693,000 HANSHAW RD WATER MAIN IMP 4.50% 0.00 0.00 74,613.00 74.613.00 V-3 TOWN OF 1THACA FISCAL BUDGET SCHEDULE 1-V ACTUAL RECOMMENDED ADOPTED APPROPRIATIONS ACTUAL BUDGET BUDGET BUDGET ADOPTED 11/08/07 2006 2007 2008 2008 TOTAL DEBT SERVICE (SERIAL BONDS) 1,160,484.34 976 946.00 1,07-0,767.00 1.070,767.00 TOTAL APPROPRIATIONS 11 V-4 1,161,971.74 979,946.-00 1,073,767.00 1,073,767.00 TOWN OF ITHACA FISCAL BUDGET - DEBT SERVICE FOR 2008 (ADOPTED NOVEMBER 8, 2007) SCHEDULE 2-V ESTIMATED REVENUES USE OF MONEY AND PROPERTY V2401 INTEREST 8 EARNINGS TOTAL USE OF MONEY AND PROPERTY INTERFUND TRANSFERS V5031/A INTERFUND TRANSFER - GENERAL FUND V5031/F INTERFUND TRANSFER - WATER V5031/G INTERFUND TRANSFER - SEWER TOTAL INTERFUND TRANSFERS TOTAL REVENUES APPROPRIATED FUND BALANCE ACTUAL RECOMMENDED ADOPTED ACTUAL BUDGET BUDGET BUDGET 2006 10/31/07 2008 2008 9,973.49 3,001.00 0.00 0.00 9,973.49 3,001.00 0.00 0.00 149,926.00 156,889.00 145,085.00 145,085.00 450,882.00 575,429.00 694,590.00 694,590.00 385,747.00 244 4627.00 234,092.00 234.092.00 986,555.00 976 945.00 1,073,767.00 1.073,767.00 996,528.49 979,946.00 1,073,767.00 1,073,767.00 165 443.25 0.00 0.00 0.00 TOTAL REVENUES 8 OTHER SOURCES 1,161,971.74 979,946.00 1,073,767.00 1,073,767.00 V-5 Town of Ithaca Debt Service Fund Budgeted Expenditures 2006 $1,073,767 Public Water Improvement Gen'] Obligation (Serial) Bonds Payable To Depository Trust Company 18% Public Sewer Improvement Gen'I Obligation (Serial) Bonds Payable To JP Morgan Chase 24% Public Works Facility Gen'I Obligation (Serial) Bond Payable To Tompkins Trust Company 15% Public Water Improvement Gen'I Obligation (Serial) Bonds Payable To Tompkins Trust Company 17% Public Water Improvement Gen'I Obligation (Serial) Bonds Payable To JP Morgan Chase 26% Town of Ithaca Debt Service Fund Budgeted Revenues 2006 $1,073,767 Funds Transferred From Sewer Fund 22% Funds Transferred From Funds Transferred From Water Fund 64% feral Townwide Fund 14% II11!�iill it OF TOWN OF ITHACA CONSTITUTIONAL DEBT LIMIT The following was prepared, pursuant to Title 8, Article II of the Local Finance Law. DEBT LIMIT Taxable Real Property: 12/31/02 $ 745,064,483 12/31/03 774,028,362 12/31/05 937,022,814 12/31/06 1,019,584,844 12/31/07 1,054,464,951 Total for 2002 — 2007 $ 4,530,165,454 Average Five (5) Year Full Valuation $ 906,033,091 Permitted Percentage of the "Average Full Valuation" 7% Town of Ithaca Debt Limit (1) $ 63,422,316 (1) $63,422,316 represents the maximum amount of gross or net debt that the Town of Ithaca can issue and have outstanding allowable under the New York State Constitution, Article VIII, Section 2. TOTAL NET INDEBTEDNESS Principal Borrowings Outstanding @ 12/31/07 $ 6,430,000.00 Total Inclusions (2) $ 6,430,000 Less total exclusions: (2) Water & Sewer Indebtedness (5,559,000) Total Net Indebtedness $ 871,000 (2) This amount does not include the Town's share of a small borrowing by the City of Ithaca for the Ithaca Area Waste Water Treatment Facility. NET -CONTRACTING MARGIN Debt limit $ 63,422,316 Less: Total Net Indebtedness 871,000 Net Debt -Contracting Margin $ 62,551,316 PERCENTAGE OF DEBT -CONTRACTING POWER EXHAUSTED "Total Net Indebtedness" divided by "Debt Limit" 1.3% 2 TOWN OF ITHACA SUMMARY OF LONG TERM DEBT OUTSTANDING PRINCIPAL AND INTEREST ISSUE ORIGINAL DEBT INT RATE MATURITY DATE DEBT OUTSTANDING r2007 DEBT ISSUED I I 1/1/2007 I $ 4,543,335 2008 2009 2010 2011 2012 2013 2014 2015 OUTSTANDING $ - $ - $ - $ - $ - $ - 1991 Public Imp SERIAL - Water & Sewer Infrastructure 7,767,231 6.625% 7/26/11 1,498,438 2016-2024 TOTAL DEBT $18,614,569 $ 7,165,960 $969,445 $1,070,767 $765,144 $736,647 $717,131 $397,254_1385,439 $373,626 $361,811 $ 1,712,687 CONSOLIDATED 1989 Public Imp SERIAL - Water & Sewer Infrastructure $ 4,543,335 7.300% 9/1/08 $ 321,900 $166,425 $ 155,475 $ - $ - $ - $ - $ - $ - $ - $ - 1991 Public Imp SERIAL - Water & Sewer Infrastructure 7,767,231 6.625% 7/26/11 1,498,438 332,813 316,250 299,688 283,125 266,563 - - 2003 Public Imp SERIAL - Public Worls Facility 1,295,223 3.950% 12/29/17 967,532 101,889 99,085 96,280 93,476 90,671 87,867 85,062 82,258 79,453 151,491 2004 Bostwick Rd Wtr Tank & Transmission Main SERIAL - Water Infrastructure 1,311,370 3.880% 2/12/19 1,087,492 98,398 95,837 93,276 91,696 89,097 86,497 83,897 81,298 78,698 288,798 2004 Public Improvement SERIAL - Water Infrastructure 2,912,750 4.346% 5/15/24 2,505,938 175,500 171,250 167,000 162,750 158,500 154,250 150,000 145,750 141,500 1,079,438 2004 Phase II Sth Hill Wtr Main Transmission SERIAL - Water Infrastructure 562,160 3.600% 10/1/15 562,160 46,920 55,840 64,400 62,600 70,800 68,640 66,480 64,320 62,160 - • 2006 - Public Imp SERIAL - Public Works Facility 222,500 3.760% 1/7/11 222,500 47,500 46,000 44,500 43,000 41,500 - - - - - ® TOTAL $18,614,569 1$ 7,165,960 $969,445 $ 939,737 $765,144 $736,647 $717,131 $397,254 $385,439 $373,626 $361,811 $ 1,519,727 • GENERAL TOW_N_WIDE FUND ® 2003 Public Imp SERIAL - Public Worls Facility - 100% $ 1,295,223 3.950% 12/29/17 $ 967,532 $101,889 $ 99,085 $ 96,280 $ 93,476 $ 90,671 $ 87,867 $ 85,062 $ 82,258 $ 79,453 $ 151,491 ® 2006 - Public Imp SERIAL - Public Works Facility - 100% 222,500 3.760% 1/7/11 222,500 47,500 46,000 44,500 435000 41,500 - - - - - TOTAL $ 1,517,723 !$ 1,190,032 $149,389 $ 145,085 $140,780 $136,476 $132,171 $ 87,867 $ 85,062 $ 825258 $ 79,453 $ 151,491 WATER FUND 1989 Public Imp SERIAL - 49% 2,226,234 7.300% 9/1/08 157,731 81,548 76,183 - - - - - - - - 1991 Public Imp SERIAL - 52% 4,038,960 6.625% 7/26/11 779,188 173,063 164,450 155,838 147,225 1385613 - - - - - 2004 Bostwick Rd Water Tank & Transmission Main SERIAL - 100% 1,311,370 3.880% 2/12/19 1,0875492 98,398 95,837 93,276 91,696 89,097 865497 83,897 81,298 78,698 288,798 2004 Public Improvement SERIAL - 100% 2,912,750 4.346% 5/15/24 2,505,938 175,500 171,250 167,000 162,750 158,500 154,250 1505000 145,750 141,500 1,0795438 2004 Phase II South Hill Water Transmission Imp SERIAL - 100% 562,160 3.600% 10/1/15 562,160 46,920 55,840 64,400 62,600 70,800 68,640 66,480 64,320 62,160 192,960 2007 Trumansburg Road Water Main Imp SERIAL -100% 56,417 2007 Hanshaw Road Water Main Imp SERIAL -100% 74,613 TOTAL $11,051,474 $ 5,092,509 $575,429 $ 694,590 $480,514 $464,271 $457,009 $309,387 $300,377 $291,368 $282,358 $ 1,561,196 • SEWER FUND 1989 Public Imp SERIAL - 51% 25317,101 7.300% 09/01/08 164,169 84,877 79,292 - - - - - - - - 1991 Public Imp SERIAL - 48% 3,728,271 6.625% 07/26/11 7195250 159,750 151,800 143,850 135,900 127,950 - - - - - TOTAL $ 6,045,372 - $ 883,419 $ 244,627 $ 231,092 $143,850 $135,900 $127,950 $ - $ - $ - $ - $ TOTAL DEBT $18,614,569 $ 7,165,960 $969,445 $1,070,767 $765,144 $736,647 $717,131 $397,254_1385,439 $373,626 $361,811 $ 1,712,687 PLAN CAPITAL IMPROVEMENT PROGRAMMING The Town of Ithaca implemented capital programming and budgeting beginning 2001. The objective and purpose of the Town's Capital Improvement Program is for providing timely fiscal planning of those capital expenditures to be incurred each year over a fixed period of years to meet capital needs. The Town's Capital Improvement Program (CIP) addresses each project or other contemplated expenditure in which the Town is to have a part and the full resources estimated to be available to finance the projected expenditure. Separate Capital Project Funds are established for individual projects once the project is legally authorized by the Town Board. The self -balancing Capital Project Fund accounts for financial resources used in the acquisition, renovation, construction of any major ® facility. As outlined within the capital plan, projects may generate financing resources from one or in combination of the following sources: ® Local Sources (e.g. budgeted appropriations of fund balance, real property taxes) State Sources (e.g. NYS Emergency Aid) Federal Sources (e.g. FEMA) Obligations (e.g. bond anticipation notes, statutory installment bonds, long-term serial bonds) Special Assessments (e.g. beautification or benefit tax) 0 9 BUDGETARY ACCOUNTIBILITY Estimates for current capital expenditures and financing resources are outlined and set forth in the Town's annual operating budget. Once the annual budget is adopted, it provides the authority for the capital outlay of capital expenditures as outlined in the capital budget. Consistent with management policy the annual operating budget is monitored throughout the year. If necessary, modifications to meet changes in current cost or community needs may be made. As in all other funds modifications made to each lighting district budget requires the approval and authorization of the Town Board. These budgetary controls or management controls are an integral part of the Town Board's authority and responsibility in keeping expenditures within the limitations of available appropriations and revenues. GENERAL (PROPRIETY) ACCOUNTS It is in these accounts that actual financial results of operations are recorded. Assets, liabilities, fund equity (commonly referred to as fund balance) including revenue and expenses accounts are used in the recording and accounting for actual financial results. These accounts are distinct from budgetary accounts. 1®••••••••••••• • •••®•0••••• • TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2008 - 2012 SUMMARY OF CAPITAL EXPENDITURES EXPENDITURE CATEGORY 2008 2009 2010 2011 2012 TOTAL Cash Reserve For Parks & Open Space Preservation $ 50,000 $ 50,000 $ 50,000 $ 50,000 $50,000 $ 250,000 Park Development & Construction 180,316 120,000 180,000 140,000 - 620,316 Highway Infrastructures 241,000 298,000 264,000 199,000 - 1,002,000 Water Systems Infrastructures 1,500,000 - - - - 1,500,000 Sewer Systems Infrastructures 400,000 350,000 - - - 750,000 TOTAL CAPITAL EXPENDITURES $ 2,371,316 $ 818,000 $ 494,000 $ 389,000 $50,000 $ 4,122,316 Page 1 10000999990000 0 0009.000 0 TOWN OF ITHACA CAPITAL IMPROVEMENT PROGRAM ESTIMATED BUDGET PLAN 2008 - 2012 SUMMARY OF CAPITAL RESOURCES RESOURCE CATEGORY 2008 2009 2010 2011 2012 TOTAL GENERAL TOWNWIDE FUND FEDERAL & STATE GRANTS Gateway Trail $ - $ - $ - $ - $ - $ - Play Structures 15,000 10,000 - - - 25,000 CURRENT OPERATING REVENUE & FUND BALANCE Parks and Open Space Preservation Reserve 50,000 50,000 50,000 50,000 50,000 250,000 E King Rd/Hallberg Park & Chase Pd Trail 10,000 90,000 - - - 100,000 Gateway Trail - - - - - - Play Structures 15,000 20,000 30,000 - - 65,000 NOTE and BOND BORROWING Saponi Meadows Park - - 150,000 140,000 - 290,000 Hanshaw Road Walkway 70,316 - - - - 70,316 Honness Lane Walkway Extension 70,000 - - - - 70,000 SUBTOTAL $ 230,316 $ 170,000 $ 230,000 $ 190,000 $ 50,000 $ 870,316 GENERAL PART TOWN HIGHWAY FUND CURRENT OPERATING REVENUE & FUND BALANCE Crest Lane $ 22,000 $ - $ - $ - $ - $ 22,000 Eastern Heights Drive 110,000 - - - - 110,000 Regency Lane 30,000 - - - - 30,000 Sharlene Road 38,000 - - - - 38,000 Spruce Way 5,000 - - - - 5,000 Sunnyview Lane 36,000 - - - 36,000 Snyder Hill Road Reconstruction - - 200,000 - - 200,000 Joanne Drive - 78,000 - - - 78,000 Landmark Drive - 20,000 - - - 20,000 Forest Home Drive Reconstruction - 200,000 - - - 200,000 Lois Lane - - 34,000 - - 34,000 Onccard Hill Road - - 30,000 - - 30,000 Tudor Road - - - 69,000 - 69,000 Westhaven Road - - - 130,000 - 130,000 SUBTOTAL $ 241,000 $ 298,000 $ 264,000 $ 199,000 $ - $ 1,002,000 WATER FUND NOTE and BOND BORROWING Danby Road Water Main Improvement $ 500,000 $ - $ - $ - $ - $ 500,000 East Shore Drive Water Main Improvement 750,000 - - - - 750,000 Hungerford Hill Pump Station 250,000 - - - - 250,000 SUBTOTAL $ 19500,000 $ - $ - $ - $ - $ 1,500,000 SEWER FUND CURRENT OPERATING REVENUE & FUND BALANCE Jointly Owned Interceptors (City & Town) $ 250,000 $ 250,000 $ - $ - $ - $ 500,000 Ithaca Area Wastewater Plant "SJS" Capital Projects 100,000 100,000 - - - 200,000 King Road Sewer Extension 50,000 - - - - 50,000 SUBTOTAL $ 400,000 $ 350,000 $ - $ - $ - $ 750,000 TOTAL CAPITAL RESOURCES $ 2,371,316 $ 818,000 $ 494,000 $ 389,000 $ 50,000 $ 4,122,316 Page 2 • 11 0 Town of Ithaca Budgeted $2,371,316 Capital Improvement Expenditures 2008 Parks & Open Space Cash Sewer Reserve Infrastructure 2% 17% L -- Park Development & Construction 8% Water Infrastructure 63% Page 3 Highway Infrastructure 10% Town of Ithaca Budgeted $2,371,316 Capital Improvement Resources 2008 Current Operating Revenue & Fund Balance 30% Federal & State Grant Notes & Bond 1% Borrowing 69% —A Page 4 NARRATIVE SUMMARY OF CAPITAL PROJECTS FOR 2008-2012 Community Parks, Trails and Development Rights (General Townwide Fund) Gateway Trail (2007) $221,332 ® Funding: A Federal grant has been obtained for nearly $544,000. The grant is contingent upon TEA -21 Re -authorization Bill in Congress. An Inter -municipal Trail Committee has been established and meets regularly to initiate planning and coordination between the Town of Ithaca, the City of Ithaca, Tompkins County and State agencies. Description: This is a 2 mile multi -use trail. Development will provide a connection between the existing South Hill Recreation Way, the Buttermilk Falls State Park, and eventually the planned Black Diamond Trail. Status: Planning and design are scheduled for 2007, with an estimated completed construction date targeted for 2009. $ 221,332 — 2007 $ 161,332 — 2008 $ 161,336 — 2009 Parks and Open Space Preservation Reserve (2008-2012) Funding: Current Operating Revenue. To date: the Town has accumulated reserve funds totaling approximately $409,693. Description: These monies are set aside for the future purchase of land development rights, as well as potential park construction and improvements. Status: The Town continues to seek farmland owners willing to participate in the purchase of development rights program. The first 40 acre agricultural conservation easement was acquired by the Town in 2003 with the assistance of a grant from a local benefactor. A 20 acre parcel of forestry was acquired in 2006. $50,000 — 2008 $50,000 — 2009 $50,000 — 2010 $50,000 — 2011 $50,000 — 2012 L� East King Road Park (Hallberg land) and Related Trail (2008) $100,000 Funding: Current Operating Revenue & Fund Balance Description: The development of this park and related trails are surrounded by Deer Run, Chase Farm and Saunders Road developments. This would connect to Chase Pond trail, and include such facilities as a basketball court, picnic area, and scenic overlook. Status: Planning and design are expected to begin in 2008 at estimated costs of $10,000, with construction to commence and be completed in 2009 at an estimated finished cost of $90,000. Hanshaw Road Walkway (2008) Funding: Bond Anticipation Note $70,316 Description: This covers the Town's share of an asphalt walkway on the north side of Hanshaw Road as part of the Tompkins County Hanshaw Road improvement project. The Town portion of the walkway will run from the Village of Cayuga Heights boundary on the west to either Salem Drive or Sapsucker Woods Road on the east, depending on funding availability. This would be a Town -owned and maintained walkway. Status: This walkway project is expected to begin in 2008 pending the time frames and project commencement by Tompkins County. 41 • Honness Lane Walkway Extension (2008) $70,000 Funding: Bond Anticipation Note Description: This is an extension of the existing walkway on Honness Lane that would add an asphalt walkway on the north side of Honness Lane from the East Ithaca Recreation Way on the east to Slaterville Road/Route 79 on the west. This is a Town project, and the walkway would be owner and maintained by the Town. Status: The Town Engineering Dept. needs to begin design in conjunction with planning and coordination with the Town Highway Superintendent. 0 Saponi Meadows Park (2010) Funding: Note and Bond Borrowing $290,000 Description: Development of this park in the Inlet Valley as a community park would include a regulation size soccer field, picnic area, comfort station, pavilion, parking lot, and connecting trail to Tutelo Park. Status: Planning, and design are recommended for 2008. A construction date has not been established. Tentatively, $ 150,000 — 2010 $ 140,000 — 2011 Play Structures (2008) $30,000 Funding: Current Operating Revenue & Fund Balance i Description: Replacement of aging neighborhood children play structures. Status: Planning, and design began in 2007. An exact construction date has not been established. On August 8, 2006 Governor Pataki approved and awarded a matching grant of $40,000 to the Town of Ithaca for the Town Playground Replacement Program. $ 15,000 — 2008 $ 20,000 — 2009 $ 30,000 — 2010 • Transportation, Paving & Partial Reconstruction (General Part -Town Highway Fund) Snyder Hill Road Reconstruction (2010) $200,000 Funding: Current Operating Revenue & Fund Balance Description: Reconstruction of the Town's portion (1.03 miles) of Snyder Hill Road includes drainage, re -profiling, pavement milling and overlay and restoration work in the right-of-way. Status: Part of Town's continued Permanent Highway Improvement Program. Forest Home Drive Reconstruction (2009) 3 $200,000 n u Funding: Current Operating Revenue & Fund Balance Description: Reconstruction of Forest Home Drive includes drainage, re -profiling, pavement milling and overlay and restoration work in the right-of-way. Status: Part of Town's continued Permanent Highway Improvement Program. Crest Lane (2008) $ 22,000 Funding: Current Operating Revenue & Fund Balance Description: This .09 miles of roadway surface has deteriorated. It requires re -paving, ditches need cleaning and some residential driveway pipes need to be replaced. Status: Part of Town's continued Permanent Highway Improvement Program. Eastern Heights Drive (2008) $ 110,000 Funding: Current Operating Revenue & Fund Balance Description: This project consists of cleaning ditches, re-establishing drainage, changing drainage pipes, re -construction of road shoulders, reseeding ditches and roadsides and paving this .46 miles of road. Status: Part of Town's continued Permanent Highway Improvement Program. Reizency Lane (2008) $ 30,000 Funding: Current Operating Revenue & Fund Balance Description: This .09 miles road project will require re-establishing drainage, changing pipes, re-establishment of road shoulders, seeding ditches and roadsides. Status: Part of Town's continued Permanent Highway Improvement Program. Sharlene Drive (2008) $ 38,000 Funding: Current Operating Revenue & Fund Balance Description: This .16 miles road project will require re-establishing drainage, changing pipes, re-establishment of road shoulders, seeding ditches and roadsides. Status: Part of Town's continued Permanent Highway Improvement Program. 4 • Spruce Way (2008) $ 5,000 Funding: Current Operating Revenue & Fund Balance Description: This .03 miles of roadway needs to have an overlay to restore the road surface. Status: Part of Town's continued Permanent Highway Improvement Program. Sunnyview Lane (2008) $ 36,000 Funding: Current Operating Revenue & Fund Balance Description: This .15 miles of roadway project requires improving the road base, cleaning of drainage ditches, cutting and reinstalling road shoulders, seeding and paving. Status: Part of Town's continued Permanent Highway Improvement Program. Joanne Drive (2009) $ 78,000 Funding: Current Operating Revenue & Fund Balance Description: This .33 miles of roadway project requires improving the road base, cleaning of drainage ditches, cutting and reinstalling road shoulders, seeding and paving. Status: Part of Town's continued Permanent Highway Improvement Program. Landmark Drive (2009) $ 20,000 Funding: Current Operating Revenue & Fund Balance Description: This .10 miles of roadway project requires improving the road base, cleaning of drainage ditches, cutting and reinstalling road shoulders, seeding and paving. Status: Part of Town's continued Permanent Highway Improvement Program. Lois Lane (2010) $ 343000 Funding: Current Operating Revenue & Fund Balance Description: This .22 miles of roadway project will consist of rebuilding the circle end portion of the road, re-establishing of drainage, changing drain pipes, seeding ditches and roadsides as well as paving. Status: Part of Town's continued Permanent Highway Improvement Program. Orchard Hill Road (2010) $ 30,000 is Funding: Current Operating Revenue & Fund Balance Description: This .35 miles of roadway is composed of overlays of seal chips. A new overlay is required to add more stability to the road. Status: Part of Town's continued Permanent Highway Improvement Program. Tudor Road (2011) $ 69,000 Funding: Current Operating Revenue & Fund Balance Description: This .29 miles of roadway needs to have drainage re-established, change drain pipes, cutting and reinstalling of road shoulders, seeding ditches and roadsides as well as surface paving. 0 Status: Part of Town's continued Permanent Highway Improvement Program. 0 Westhaven Road (2011) $ 130,000 Funding: Current Operating Revenue & Fund Balance Description: This .86 miles of roadway needs to have drainage re-established, change drain pipes, cutting and reinstalling of road shoulders, seeding ditches and roadsides as well as 2 inch top surface. Status: Part of Town's continued Permanent Highway Improvement Program. Infrastructure Maintenance (Water Fund) Danby Road Water Main Improvement (2008) $500,000 Funding: Funded by quarterly user billing, benefit charges, and available unreserved fund balances. Description: Replace existing water main. Status: Scheduled Maintenance 6 • East Shore Drive Water Main Improvement (2008) $750,000 Funding: Funds for this project will be provided from both temporary (BAN) and serial bond (SOB) borrowing. Description: This project calls for the replacement of the existing 6 -inch water main along East Shore Drive with a new 12 -inch water main for health and fire safety issues. This project includes replacement of existing 2 -inch to 4 -inch water main serving lakefront homes with new 6 -inch to 8 -inch water main. Status: Scheduled Maintenance Hungerford Hill Pump Station (2008) $250,000 Funding: Funds for this project will be provided from both temporary (BAN) and serial bond (SOB) borrowing. Description: This project calls for the replacement of a new pump station at East Hill Water Tank. This project also includes a new 8 -inch water line from the pump station to Hungerford Hill Water Tank. The new pump station and water main will fill the Hungerford Hill Distribution Tank with water from the East Hill Transmission Tank. Status: Scheduled Maintenance (Sewer Fund) Ithaca Area Wastewater Treatment Plant Capital Proiects $ 100„000 Funding: Financing of Plant projects will come from the "Joint Partnership" accumulate fund balance. Description: On-going facility projects as part of Plant support, maintenance and continued improvements. The City of Ithaca, the Town of Ithaca and the Town of Dryden jointly own the Ithaca Area Waste Water Treatment Plant.. Status: Scheduled or unexpected facility maintenance and improvements. IVA Jointly Owned Interceptor Sewer Improvements $ 250,000 Funding: Financing is anticipated to come from accumulated unreserved funds. Description: The Town of Ithaca utilizes capacity in certain City of Ithaca sewer mains to transport sewage to the jointly owned Ithaca Area Waste Water Treatment Plant. The respective truck sewer lines have been identified as Interceptor Sewers. These sewer are in the process of being upgraded and improved to maintain sufficient capacity for the existing and future sewage flows. The proposed work plan will result in the replacement of several thousand feet of sewer line each year of the capital improvement plan. The City of Ithaca, the Town of Ithaca and the Town of Dryden must initially approve all capital projects and related expenditures before any construction can take place. Status: Contracts have been awarded. $250,000 — 2008 $250,000 — 2009 Kine Road Sewer Extension $ 50,000 Funding: Financing is anticipated to come from accumulated unreserved funds. Description: This project calls for a new 8 -inch sewer line from Troy Road to Ridgecrest Road to replace existing failing septic tanks.