NCS000501_MS4 Annual Report (2023-24 FY)_20240802 (3)

WAYN ESVI LLE
North Carolina
Progress with Vision
1871
Town of Waynesville
Annual Budget
2024-2025

WAYNESVILLE
North Carolina
Progress with Vision
1871
BUDGET 2024-2025
MESSAGE
May 28, 2024
The Honorable Mayor and Members of the Town Council
In accordance with the provisions of the North Carolina General Statutes, your staff
presents the proposed Municipal Operating and Capital Budget for Fiscal Year 2024-25.
INTRODUCTION
The FY 2024-25 proposed budget is the last budget based on the 2020 quadrennial
revaluation. The last year in a valuation cycle finds real estate values lagging the
market. The upcoming 2025-26 revaluation will true up the tax values with the market
value as defined in the NC General Statutes. Despite the comments regarding rampant
growth of Waynesville, the ad valorem tax scroll has only increased an estimated 4% or
$211,500 (1.28 cents on the tax rate). Sales tax has returned to its traditional increase
of 4%, in line with the rest of the State. As the Town is experiencing only modest growth
in revenue, it is being pressured by the competition for its employees. 48% of the new
General Fund spending is dedicated to keeping the Town's wages and benefits within
the Western North Carolina employment market. Our salary recommendations simply
keep Waynesville in line with State and local governments. The Town's utility funds are
also being affected by unfunded mandates such as the mandate to reduce inflow into
our sewers, as well as a mandate to relocate power and utility lines along the Russ
Avenue and Walnut Street corridor. The Federal and State government have added a
new level of bureaucracy by requiring that the Town inspect every sewer outfall annually
to check for leaks and locate lead service lines in the water system. We estimate that
we can hold water and sewer rates at the same level as in 2023-24. However, we will
need an increase in electric rates to pay for the relocation of the circuits and new
services along Russ Avenue and install circuits in new residential areas.
The State and Federal mandate that the Town inspect and record the condition of its
sewer outfalls and storm water detention basins annually require that it establish a new
utility fund the "Storm Water Utility" rather than further increase ad valorem taxes in the
General Fund. The Storm Water Fund is based on the area of a parcel that is
impervious to water, such as a building or parking lot. Landowners will be charged a
16 South Main Street•P.O. Box 100 • Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

fee based on the amount of impervious surface on their property. The impervious
surfaces increase the speed and quantity of runoff into the Town's creeks. The excess
runoff increases erosion of creek banks, introduction of chemicals from leaking vehicles
and addition of waste such as drink cups, and paper bags.
We estimate that the Town will only experience an increase of 4% in General Fund
revenue over last year's tax assessment. We estimate the Town will experience a
$180,000 increase in sales taxes and $100,000 in investment income.
After all adjustments to revenue, we estimate that the General Fund will increase by
$1,586,790 compared to the previous year.
The Council recognizes that the Town has a continuing need to renew equipment,
purchase supplies and train its staff in order to provide the same level of service that
Waynesville's residents have come to expect. A number of pieces of equipment have
been in use for over 20 years and have simply worn out. Items such as leaf shredding
machines, cardio exercise equipment, and meter reading devices have repeatedly failed
and must be replaced. The Fire and Police Departments are experiencing increasing
levels of calls due to both growth in permanent and recreational clientele. Increasing call
demand has resulted in the department's requests for additional full-time staff.
BUDGET SUMMARY
The Town has dedicated the majority of its revenue growth to adjustments in employee
compensation. It has lost a number of skilled employees to other local governments and
the private sector as they increase their wages and benefits. When an organization
loses a well-trained employee, it loses 50% of that position's productivity while the
position is vacant and as the new employee learns their duties.
We have made great strides in our hiring and retention rates, but market pressure
continues to lure employees to other organizations. In order to hire and retain
employees, we recommend The Council approve a 2 '/2 % Cost of Living Adjustment
amounting to $155,000 (COLA) in addition to the Town's average 2 1/2% "Career
Development Program" which is budgeted to cost $258,500.
New and Reclassified Positions
The proposed budget includes the match necessary to qualify the Police Department for
two additional officers. We recommend that the Fire Department add two fire fighters as
of July 1st and an additional two fire fighters on January 1st. The new "Storm Water
Fund" will be staffed by an entry level Planner under this proposal.
Salaries and Benefits
16 South Main Street•P.O. Box 100 • Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

The Town will contribute 13.66% for staff and 15.04% for Sworn Officers to the NC
Local Government Retirement Fund. It contributes 5% of an employee's salary to a
401 K. In addition, the Town fully covers an employee's health insurance benefits
including a $4,500 HRA. The Town contributes 75% to the employee's family health
coverage.
Our health insurance rate is tied to the Town's "medical loss ratio", the cost of the
claims submitted by the employees and their families. The Town's experience rating
and rate increases are evaluated annually. The insurance companies like "medical loss
ratios stay less than 70%. Thanks to a healthy workforce our insurance loss ratio is
65%. Due to our positive rating our health insurance carrier is NOT requesting an
increase in insurance premiums for the upcoming year.
Worker's Compensation Insurance
The Town's workers' compensation insurance rates are set by the NC Insurance
Commission, not by the insurance industry. The Town's worker's compensation claims
have been in the acceptable range for the past year however the increases in the
salaries of the workforce have caused an increase of $11 ,500.00.
Liability Insurance
We have received a quote on property and liability insurance for $316,873.00, a 9.6%
increase, as a projected expense for the upcoming year.
FUND SUMMARIES
General Fund
We recommend a $19,039,765.00 General Fund operating budget for FY 2024-25. This
represents a 9.0% increase from the FY 2023-24 budget. We do not recommend that
the Council appropriate funds from the General Fund Balance.
Ad Valorem Taxes
Haywood County provides its municipalities with a tax scroll that lists the value of each
taxpayer's real and personal property. The Towns apply their tax rate to those values
and calculate the taxes due to the Towns. Haywood County reassesses its property
every four years. We are in year four of an assessment cycle.
The staff recommends a $.0398 increase in the current ad valorem tax rate to $.479.
per $100 in value. The State requires that local governments budget the percentage of
taxes collected in the previous year. Waynesville's collection rate was 99.19% in 2023-
24. We project the Town will collect $7,315,000 in current year property tax in 2024-25.
General Funds Sales Tax
16 South Main Street•P.O. Box 100 • Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

The Town estimates that it will collect $4,680,000 in Sales Tax for FY 2024-25, a 4%
increase.
Downtown Municipal Service District
The Town established a "Downtown Municipal Service District" in 1986 in order to
provide redevelopment and promotion of the Town's traditional central business district.
The revenue derived from the MSD also funds the District's membership in the State
and US Mainstreet program. Properties within the district pay an additional ad valorem
tax in addition to the ad valorem taxes paid by the rest of the Town.
The current ad valorem tax on the Downtown Municipal Service District is $.19 per $100
of valuation. We estimate that the District will yield $107,800 in 2024-25.
In early 2022 the Board of Alderman reorganized the administration of the district by
placing the staff, programing, and accounting functions within the Town's organization.
The Board created a 13- member committee that serves to advise the staff and Board
on programs and policies of the Downtown Service District. The governing and
administration of the Downtown Municipal Service District has been a tremendous
success. The MSD has retained its certification as a "Mainstreet Community".
Water Fund
The staff recommends a budget of $3,535,417. This represents an 8.5% decrease from
FY 2023-24. The reduction in the overall budget is due to lower capital improvement
requests. We do not recommend an increase in water rates for the 2024-25 fiscal year.
Water Treatment
We recommend a $ 1,263,390 budget to fund the operation of the Water Treatment
Plant. This represents little change from last year's budget.
Water Collection Line Service and Maintenance
We recommend a $1,339,310 budget for FY 2024-25. This represents a 21% decrease
from the previous year. The decrease is due to completion of several capital projects
that were funded through operating revenue in the previous year. We do not
recommend a rate increase for the upcoming fiscal year.
Water Fund Administration and Finance
The Water Fund contributes a portion of its revenue to the meter reading, billing,
collection, and accounting of its operation. The staff estimates the percentage of the
Finance Department's operation dedicated to the Water Fund. For the upcoming FY
16 South Main Street•P.O. Box 100 • Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

2024-25 budget year we recommend a $916,717 budget. This represents a 4%
increase from the previous year.
SEWER FUND
Sewer Plant Financing and Construction
The staff does not recommend an increase in Sewer Rates for the upcoming fiscal year.
The Sewer Fund is made up of two operating divisions. The Town has secured $29
million dollars in State Revolving Loans that carries a "0"% interest rate for a 26-year
term. The plant is due to be completed in the summer of 2025. Next year will be the first
year the Town pays a principal payment on the loan, so we anticipate a rate increase
during the 2025-26 fiscal year.
Sewer Maintenance
We recommend a $1,259,419 operating budget for this Division. The recommended
budget represents a 24% decrease over FY 2023-24. This reduction is mainly due to
reduction in major capital spending.
Sewer Plant
We recommend that the Town Council appropriate $1,783,045 for operation and
maintenance of the plant. This amounts to a 11% increase from last year's budget. The
Town will experience significant changes in the Sewer Plant budget as the new plant is
placed in operation and a number of new pumps, motors and aerators are placed in
service.
Capacity Use Fees
Capacity Use Fees are based on the premise that users of Waynesville's waste
treatment system purchase a portion of the plant's six-million-gallon capacity. The fees
are based on a table of projected sewer use adopted by the Council. The fees fall below
the "upper limit" of fees the Study indicated could be charged. The schedule of
"Capacity Use Fees" the Town adopted represents a "single fee system" that creates
one schedule of fees for both In-Town and Out-of-Town users. `Capacity Use Fees" are
calculated on a case-by-case basis. The calculations are based on the State's "NC
Wastewater Flow Rates" (15A NCAC 02T .0114).
In 2018-19 the Town adopted a schedule of "Capacity Use Fees" based on a study
mandated by the General Assembly (HB 436). A certified engineering firm reviewed the
Town's capital expenditures and weighed them against the Town's goal to keep its cost
of service affordable.
In order to ensure that user/developers reserve their capacity in the Waste Treatment
Plant they must receive approval for their development in accordance with the Town's
16 South Main Street•P.O. Box 100 • Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

Comprehensive Plan AND pay the system development fees at the time of approval of
the development. Should an owner/developer choose to abandon their project within
three years of approval, the Town will refund their "Capacity Use Fees". Failure to pay
the fees may result in the user/developer not being guaranteed the capacity necessary
to develop their project.
We have not increased the Town's Capacity Use Fees since 2019 and do not
recommend an increase for the 2024-25 fiscal year. In 2018-19 the Council capped the
Town's "Capacity Use Fees" at $100,000 for the combined Water and Sewer Fees. This
was done to encourage investment in Waynesville after a decade of near zero growth.
The Town is starting a $29,450,000 waste treatment renovation that was not factored
into the "Capacity Use Study" carried out in 2018. As we complete the project, it would
be appropriate to carry out a new study and establish "Capacity Use Fees" that reflect
the cost of that project.
The Town has approximately 2.91 million gallons of capacity in its six-million-gallon
waste treatment plant. When the plant is renovated and placed online the Town will,
once again, be open to new investment. Until we complete a new "Capacity Use Study"
we recommend that the Council increase the cap on combined Capacity Use Fees from
$150,000 to $200,000. We will recommend that the Council fund a new study during the
2025-26 Fiscal Year.
ELECTRIC FUND
For FY 2024-25 we recommend an Electric Department budget of$11,324,608. This
represents a 7% increase in the operating budget. We recommend a 7% increase in
electric rates across all rate classes. This increase will also be applied to the base
charges. The increase is due to two capital projects, the relocation of power lines and
light standards along the Russ Avenue and Walnut Street corridor required by NCDOT
and the installation of underground power service in the Queen Farm Subdivision.
The Finance staff is "up to date" on past due accounts created by the Covid pandemic.
While we have been very successful in collecting our past due accounts, we will have to
"write-off" only an estimated $30,000 in electric charges due to customers moving
without forwarding addresses.
STORM WATER MANAGEMENT FUND
The staff is recommending a new fund for the upcoming fiscal year. The NC Department
of Environmental Quality through contract with the Environmental Protection Agency is
requiring local governments that fall under authority of the EPA's storm water program
to begin an annual inspection of all sanitary and storm sewer lines within the
municipality. The municipalities must also report on the condition of storm water
retention and detention devices constructed by private entities. Should the storm water
systems be deficient, the municipality must order the devices be repaired. The cost of
the unfunded mandate will require that the Town fund an employee to carry out this
16 South Main Street•P.O. Box 100 • Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

task. In addition to the employee, the Town will use storm water funds to enhance its
effort to remove debris from catch basins and keep debris out of the street gutter
systems. A storm water fund is based on property owners being charged a nominal fee
based on the amount of impervious surface that lies within their property. An example of
the impervious surface on a residential lot would be the footprint of the dwelling,
outbuildings and driveways that appear on the lot. The size of the impervious surface is
divided into four tiers and a fee is set per tier. A base fee or equivalent residential unit
(ERU) is established and used to calculate the fee for commercial properties with large
structures and parking area. The fee will be charged on the property owner's annual ad
valorem tax bill.
ASSET MANAGEMENT AND GARAGE FUNDS
The Asset Management Fund was eliminated as a separate fund in the 2023-24 budget.
It is being treated as a division of the Public Services Department. In the past each
operating department was charged separately for Asset Services. The proposed budget
finds the contribution to the asset services department to the individual funds rather
than the operating divisions.
CONCLUSION
The proposal that is before you represent a "program of work" that is experiencing the
effects of both slow growth and the pressure of increasing competition for the Town's
experienced workforce.
The Town has reached the maximum allotment of sewer capacity permitted under the
Special Order of Consent (SOC), two of the developments approved under the Special
Order of Consent has commenced construction. With the price of materials decreasing,
we hope that more of the approved developments will commence construction. Another
regulatory change that may impact development is the General Assembly has changed
the NC Flow Rates. The new rates permit less flow per bedroom than the old flow rates.
This may permit some of our customers to release some of the flow they have been
allocated, freeing up sewer allotment for other developments. The sewer plant itself is
nearing completion. Once it is online, the Town will have 2.9 million gallons of water and
sewer to accommodate additional growth.
One of the Board's principal goals is to design, fund and construct a new fire station in
Hazelwood. The 2024-25 budget funds the engagement of an architectural firm to
design, bid and conduct construction observation of Fire Station #2. We anticipate the
design process to take a year and the actual construction a second year. As the Town
approaches the construction phase of Station #2, it will apply to the NC Local
Government Commission for permission to seek bids for borrowing up to $6 million for
the project. If all goes as planned, Fire Station #2 should come online in the fall of 2027.
The proposal that is before you represent an analysis of spending patterns in the Town.
The budget team has conservatively estimated the revenues the Town needs to
16 South Main Street•P.O. Box 100 • Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

operate. The ad valorem tax and Electric Fund increase are the result of salary
demands and increases in operating costs outstripping the revenues available to the
Town. Hopefully the reassessment of real and personal values in 2025 will help the
Town with its budgetary needs in the future fiscal years.
We look forward to receiving your input on the proposed budget.
Respectfully submitted:
aylor Garland Page MCC r Je e Fowler
Interim Finance Director Human Resources Direc or.. Assist t Town Manager
Robert W. Hites Jr.
Town Manager
16 South Main Street•P.O. Box 100• Waynesville, NC 28786 Phone[phone] Fax[phone]
Web Address: www.waynesvillenc.gov

Budget Summary
Operating Funds
FY23 Budget FY24 Budget FY25 Budget
Revenues
General Fund $ 17,079,739 $ 17,452,975 $ 19,070,765
Water Fund $ 4,041,353 $ 3,862,497 $ 3,535,417
Sewer Fund $ 3,736,565 $ 4,161,074 $ 3,970,000
Electric Fund $ 10,029,179 $ 11,402,059 $ 11,324,608
Stormwater Fund $ - $ - $ 200,000
Total $ 34,886,836 $ 36,878,605 $ 38,100,790
Expenditures
General Fund $ 17,079,739 $ 17,452,975 $ 19,070,765
Water Fund $ 4,041,353 $ 3,862,497 $ 3,535,417
Sewer Fund $ 3,736,565 $ 4,161,074 $ 3,970,000
Electric Fund $ 10,029,179 $ 11,402,059 $ 11,324,608
Stormwater Fund $ - $ - $ 200,000
Total $ 34,886,836 $ 36,878,605 $ 38,100,790
Internal Service Fund
FY23 Budget FY24 Budget FY25 Budget
Revenues
Garage $ 876,612 $ 1,117,900 $ 1,186,780
Total $ 876,612 $ 1,117,900 $ 1,186,780
Expenditures
Garage $ 876,612 $ 1,117,900 $ 1,186,780
Total $ 876,612 $ 1,117,900 $ 1,186,780

General Fund
Department Amount Percent of Total
Governing Board $40,317 0.21%
Administration $229,930 1.21%
Downtown $198,400 1.04%
Finance $473,720 2.48%
Public Works $678,139 3.56%
Police $6,170,460 32.36%
Fire $3,168,945 16.62%
Street and Sanitation $2,911,920 15.27%
Powell Bill $505,000 2.65%
Cemetery $289,930 1.52%
Development Services $1,025,005 5.37%
Special Appropriations $94,500 0.50%
Parks and Recreation $2,903,851 15.23%
Debt Service $380,648 2.00%
Total $19,070,765 100.00%
Administration,
1.21%
Debt Governing
Board, Downtown,
Service, 1.04% Finance,
0
2.00/ 0.21% 2.48% Public Works,3.56%
Parks and Recreation,
15.23%
Special Appropriations,
0.50% Police,32.36%
Development
Services,5.37%
Cemetery, —
1.52
om
Powell Bill,
2.65%
Street and Sanitation,
15.27%
Fire,16.62%

General Fund Revenues
Revenues Amount Percent of Total
Taxes-Ad Valorem $8,800,115 46.14%
Other Taxes& License $4,770,150 25.01%
Unrestricted Intergovermental $763,500 4.00%
Restricted Intergovermental $413,500 2.17%
Permits& Fees $283,850 1.49%
Sales&Services $1,418,250 7.44%
All Other Revenues $440,800 2.31%
Other Financing Sources $2,180,600 11.43%
Grand Total $19,070,765 100.00%
Other
Financing
Sources,
11.43%
All Other Revenues,
2.31%
Sales&Services,7.44%
Permits&Fees,
1.49%
Restricted
Intergovermental,
2.17%
Taxes-Ad Valorem,
Unrestricted
46.14%
Intergovermental,
4.00%
Other Taxes&License,
25.01%

General Fund Expenditures
Expenditure Type Amount Percent of Total
Personnel and Fringe $14,812,543 77.67%
Operating $4,899,241 25.69%
Loan Payments $727,902 3.82%
Internal Service Costs $980,195 5.14%
Charges by General Fund ($3,110,116) -16.31%
Capital Outlay $761,000 3.99%
Grand Total $19,070,765 100.00%
Capital Outlay,
3.99%
Charges by General
Fund,-16.31%
Internal Service
Costs,5.14%
Loan Payments,
3.82%
Operating,
25.69% Personnel and
Fringe,77.67%

Water Fund
Depart Percent
Water Maintenance $1,339,310 37.88%
Water Treatment $1,263,390 35.74%
Charges by General Fund $916,717 25.93%
Bad Debt Expense $16,000 0.45%
Total $3,535,417 100.00%
Bad Debt Expense,
0.45%
Water Maintenance,
37.88%
Charges by General
Fund,25.93%
Water Treatment,
35.74%

Water Fund Revenues
Revenues Amount Percent of Total
Customer Charges $3,420,000 96.74%
All Other Revenues $67,000 1.90%
Other Financing Sources $48,417 1.37%
Grand Total $3,535,417 100.00%
Other Financing
All Other Sources,1.37%
Revenues, 1.90%
Customer Charges,
96.74%

Water Fund Expenditures
Expenditure Type Amount Percent of Total
Personnel and Fringe $1,337,145 37.82%
Operating $1,105,750 31.28%
Loan Payments $69,720 1.97%
Internal Service Costs $81,085 2.29%
Charges by General Fund $916,717 25.93%
Capital Outlay $25,000 0.71%
Grand Total $3,535,417 100.00%
Capital Outlay,0.71%
Charges by General Personnel and Fringe,
Fund,25.93% 37.82%
Internal Service
Costs,2.29%
Loan Payments,
1.97%
Operating,31.28%

Sewer Fund
Percent
Sewer Maintenance $1,259,419 31.72%
Sewer Treatment $1,783,045 44.91%
Charges by General Fund $906,181 22.83%
Bad Debt Expense $21,355 0.54%
Total $3,970,000 100.00%
Bad Debt Expense,
0.54%
Charges by General
Fund,22.83% Sewer Maintenance,
31.72%
11'
Sewer Treatment,
44.91%

Sewer Fund Revenues
Revenues Amount Percent of Total
Customer Charges $3,880,000 97.73%
All Other Revenues $90,000 2.27%
Grand Total $3,970,000 100.00%
All Other Revenues,
2.27%
Customer Charges,
97.73%

Sewer Fund Expenditures
Expenditure Type Amount Percent of Total
Personnel and Fringe $1,726,365 43.49%
Operating $1,069,755 26.95%
Loan Payments $0 0.00%
Internal Service Costs $79,960 2.01%
Charges by General Fund $906,181 22.83%
Capital Outlay $187,739 4.73%
Grand Total $3,970,000 100.00%
Capital Outlay,4.73%
Personnel and Fringe,
43.49%
Charges by General
Fund,22.83%
Internal Service 101011.111.1111111.1.1..."---
Costs,2.01%
Loan Payments,
0.00%
Operating,26.95%

Electric Fund
Department Percent
Maintenance $2,238,050 19.76%
Power Purchases $6,470,000 57.13%
Charges by General Fund $1,205,128 10.64%
Bad Debt Expense $30,000 0.26%
Operating Transfers $1,381,430 12.20%
Total $11,324,608 100.00%
Operating Transfers,
12.20%
Bad Debt Expense, Maintenance, 19.76%
0.26%
Charges by General
Fund, 10.64%
Power Purchases,
57.13%

Electric Fund Revenues
Revenues Amount Percent of Total
Customer Charges $11,162,500 98.57%
All Other Revenues $86,000 0.76%
Other Financing Sources $76,108 0.67%
Grand Total $11,324,608 100.00%
Other Financing
All Other Revenues, Sources,0.67%
0.76%
Customer Charges,
98.57%

Electric Fund Expenditures
Expenditure Type Amount Percent of Total
Personnel and Fringe $547,510 4.83%
Operating $775,000 6.84%
Power Purchases $6,470,000 57.13%
Loan Payments $0 0.00%
Internal Service Costs $45,540 0.40%
Charges by General Fund $1,205,128 10.64%
Capital Outlay $900,000 7.95%
Operating Transfers $1,381,430 12.20%
Grand Total $11,324,608 100.00%
Personnel and
Operating Transfers, Fringe,4.83% o
12.20% Operating,6.84%
Capital Outlay,7.95%
Charges by
General Fund,
10.64%
Internal Service
Costs,0.40%
Loan Payments,
0.00%
Power Purchases,
57.13%

Stormwater Fund
Percent
Stormwater Management $117,910 58.96%
Charges by General Fund $82,090 41.05%
Total $200,000 100.00%
Charges by General
Fund,41.05%
Stormwater
Management,
58.96%

Stormwater Fund Revenues
Revenues Amount Percent of Total
Customer Charges $200,000 100.00%
Grand Total $200,000 100.00%
Customer Charges,
100.00%

Stormwater Fund Expenditures
Expenditure Type Amount Percent of Total
Personnel and Fringe $83,525 41.76%
Operating $34,385 17.19%
Charges by General Fund $82,090 41.05%
Grand Total $200,000 100.00%
Personnel and
Fringe,41.76%
Charges by
General Fund,
41.05%
4
Operating, 17.19%

Line Item Budgets
General Fund - Revenues
Account Description FY24 Budget FY25 Recommended
AD VALOREM TAXES
Ad Valorem Taxes $ 6,426,400 $ 7,405,500
DWA Taxes 106,400 109,300
Motor Vehicle Tax 500,000 569,415
MV Rental Tax 20,000 25,000
Fire Tax 635,750 635,900
Ad Valorem Tax Refunds (3,500) (1,500)
Penalties And Interest 50,000 55,000
Advertising 1,500 1,500
Total 7,736,550 8,800,115
OTHER TAXES
Sales Tax 4,500,000 4,680,000
Cable Television Tax 100,000 90,000
Business Registration 150 150
Total 4,600,150 4,770,150
UNRESTRICTED INTERGOVERNMENTAL
Beer and Wine Tax 40,000 40,000
Court Facilities Fees 1,500 1,500
Franchise Tax 722,000 722,000
Total 763,500 763,500
RESTRICTED INTERGOVERNMENTAL
Powell Bill Revenue 390,000 405,000
Solid Waste Disposal Tax Dist. 7,500 7,500
Investment Earnings-Powell Bill 1,000 1,000
Stormwater Grant 400,000 -
Total 798,500 413,500
PERMITS AND FEES
Building Permits 175,000 175,000
Connect& Reconnect Fees 50,000 55,000
Late Payment Penalties 30,000 35,000
Sign Permits 4,000 4,000
Planning Fees 10,000 8,000
Occupancy Use Fees 3,000 3,000
Clean Up/Demolition Revenue 1,000 -
Rezoning Fees 1,000 2,000
ABC Inspection 750 750
Fire Inspections 300 300
Temporary Use- Food Trucks 500 300
Homeowners Recovery Fund (400) 500
Total 275,150 283,850

SALES&SERVICES
Adult& Children Programs 115,000 125,000
Adult and Children -Armory 10,000 10,000
Cemetery After Hours Call Out 500 1,000
Cemetery Lot Sales 22,000 20,000
Columbarium Sales 2,000 2,000
Commercial Sanitation Fees 115,000 115,000
Cremation Open/Close 1,000 1,500
Cremation Space - In Ground 1,750 1,500
Daily Passes- Recreation Dept 70,000 75,000
DWC Revenue 30,000 35,000
Facility Rental-Armory 1,500 1,500
Police Contract Services 170,000 170,000
Rec- Resale -Vending& Other 1,500 250
Recreation -Commissions 500 500
Recreation Memberships 255,000 255,000
Recreation Rental 25,000 30,000
Residential Sanitation 575,000 575,000
Total 1,395,750 1,418,250
OTHER REVENUES
Bad Check Charges 2,000 2,500
Miscellaneous Revenue 30,000 28,200
Parking Tickets 100 100
Public Art Donations 5,000 5,000
Rents 80,000 80,000
Sale of Materials/Fixed Assets 25,000 25,000
Investment Income 200,000 300,000
Total 342,100 440,800
OTHER FINANCING SOURCES
ABC Distribution -General 100,000 150,000
ABC Distribution - Law Enf. 36,000 36,000
ABC Distribution - Rehab 30,000 30,000
Fund Balance App. Powell Bill 15,000 100,000
Fund Balance Appropriated 14,675 589,000
Transfer from Cemetery Fund 70,000 -
Transfer From Electric Fund 1,275,600 1,275,600
Total 1,541,275 2,180,600
General Fund Total $ 17,452,975 $ 19,070,765

General Fund - Expenditures
ACCOUNT ID Description FY24 Budget FY25 Recommended
Governing Board
_ 10-4110-00-511210 Regular Pay $ 44,215 $ 44,215
10-4110-00-511810 FICA $ 3,382 $ 3,382
10-4110-00-511830 Hospital Expense $ 55,000 $ 47,200
10-4110-00-511832 Life Insurance Expense $ 252 $ 700
_ 10-4110-00-511833 Dental Insurance $ 2,400 $ 2,400
_ 10-4110-00-511840 Health Reimburse Expense-Reg $ 6,800 $ 7,300
_ 10-4110-00-511850 Unemployment Ins. Expense $ 50 $ 50
_ 10-4110-00-511860 Workers Comp. Expense $ 1,000 $ 1,000
_ 10-4110-00-521920 Legal Fees $ 15,000 $ 13,200
10-4110-00-521990 Prof.Services/Consultant Fees $ 1,500 $ -
_
_ 10-4110-00-532920 Materials And Supplies $ 8,000 $ 8,000
_ 10-4110-00-533180 Travel And Training $ 2,000 $ 2,000
10-4110-00-533210 Telephone $ - $ -
_
10-4110-00-533990 Election Services Contract $ 15,000 $ -
_
_ 10-4110-00-534510 Property And Gen. Liab. Ins. $ 6,000 $ 6,800
10-4110-00-534580 Other Insurance Costs $ - $ -
_
_ 10-4110-00-534910 Dues Memberships And Subscript $ 26,000 $ 25,000
_ 10-4110-00-548000 Charges to Other Funds $ (139,950) $ (120,930)
10-4110-00-548100 Internal Service Costs $ - $ -
Governing Board Total $ 46,649 $ 40,317
Administration
10-4120-00-511210 Regular Pay $ 440,400 $ 463,750
10-4120-00-511220 Overtime Pay $ - $ -
10-4120-00-511230 Temporary And Part Time Pay $ 2,000 $ 2,000
10-4120-00-511810 FICA $ 33,850 $ 35,600
10-4120-00-511820 Retirement Expense $ 53,545 $ 63,350
10-4120-00-511825 401k Expense-Administration $ 22,025 $ 23,200
10-4120-00-511830 Hospital Expense $ 60,000 $ 55,500
10-4120-00-511831 Retired Employee Ins. Exp $ 16,200 $ -
10-4120-00-511832 Life Insurance Expense $ 750 $ 700
10-4120-00-511833 Dental Insurance $ 2,500 $ 2,500
10-4120-00-511840 Health Reimburs Expense-Reg $ 6,800 $ 7,300
10-4120-00-511841 Health Reimburse Exp- Ret $ 2,725 $ -
10-4120-00-511845 Health and Wellness $ 10,000 $ 10,000
_ 10-4120-00-511850 Unemployment Ins. Expense $ 500 $ 500
_ 10-4120-00-511860 Workers Comp. Expense $ 6,500 $ 6,500
_ 10-4120-00-521920 Legal Fees $ 30,000 $ 15,000
_ 10-4120-00-521930 Deductibles&Medical Fees $ 30,000 $ 20,000
_ 10-4120-00-521970 Preemployment Background/Drug $ - $ 10,000
_ 10-4120-00-521990 Prof.Services/Consultant Fees $ 40,000 $ 20,000
_ 10-4120-00-532120 Uniform Expense $ 1,500 $ 1,500
_ 10-4120-00-532510 Gas $ 1,050 $ 1,050
_ 10-4120-00-532520 Tires $ 230 $ 220
_ 10-4120-00-532530 Vehicle Repairs/Maintenance $ 1,460 $ 1,620
_ 10-4120-00-532920 Materials And Supplies $ 15,000 $ 15,000
_ 10-4120-00-532930 Data Processing Supplies $ 15,000 $ 15,000
_ 10-4120-00-533180 Travel And Training $ 20,000 $ 20,000
10-4120-00-533210 Telephone $ 14,500 $ 14,500

10-4120-00-533250 Postage $ 55,000 $ 55,000
10-4120-00-533520 Equipment Repairs/Maintenance $ 15,000 $ 15,000
10-4120-00-533700 Other Advertising $ 5,000 $ 5,500
10-4120-00-533910 Legal Notice $ 4,000 $ 4,000
10-4120-00-534390 Equipment Rentals $ 1,600 $ -
10-4120-00-534490 Other Contractual Service $ 25,000 $ 10,000
10-4120-00-534510 Property And Gen. Liab. Ins. $ 5,000 $ 5,000
10-4120-00-534520 Vehicle Insurance $ 500 $ 500
10-4120-00-534910 Dues Memberships And Subscript $ 10,000 $ 10,000
10-4120-00-534990 Miscellaneous $ 10,000 $ 10,000
10-4120-00-545400 Vehicles $ - $ -
10-4120-00-545500 Equipment $ - $ -
10-4120-00-545900 Capital Improvements $ - $ -
10-4120-00-546000 Loan Payments $ - $ -
10-4120-00-548000 Charges to Other Funds $ (704,500) $ (689,860)
10-4120-00-548100 Internal Service Costs $ - $ -
Administration Total $ 253,135 $ 229,930
Downtown
10-4125-00-511210 Regular Pay $ 55,000 $ 56,270
10-4125-00-511230 Temporary And Part Time Pay $ 16,000 $ 16,000
10-4125-00-511810 FICA $ 5,450 $ 5,530
10-4125-00-511820 Retirement Expense $ 6,690 $ 7,690
10-4125-00-511825 401K Expense $ 2,750 $ 2,820
10-4125-00-511830 Hospital Expense $ 8,100 $ 8,100
10-4125-00-511831 Retired Employee Ins. Exp $ - $ -
10-4125-00-511832 Life Insurance Expense $ 170 $ 150
10-4125-00-511833 Dental Insurance $ 650 $ 450
10-4125-00-511840 Health Reimburs Expense-Reg $ 1,400 $ 1,460
10-4125-00-511841 Health Reimburse Exp- Ret $ - $ -
10-4125-00-511850 Unemployment Ins. Expense $ 100 $ 50
10-4125-00-511860 Workers Comp. Expense $ 200 $ 200
10-4125-00-521920 Legal Fees $ 1,500 $ -
10-4125-00-521990 Prof.Services/Consultant Fees $ 27,000 $ 25,000
10-4125-00-532120 Uniform Expense $ 400 $ 400
10-4125-00-532920 Materials And Supplies $ 18,000 $ 19,000
10-4125-00-533180 Travel And Training $ 10,000 $ 10,000
10-4125-00-533210 Telephone $ 1,600 $ 780
10-4125-00-533520 Equipment Repairs/Maintenance $ - $ -
10-4125-00-533700 Other Advertising $ 20,000 $ 23,000
10-4125-00-534390 Equipment Rentals $ 8,000 $ 8,500
10-4125-00-534490 Other Contractual Service $ 15,000 $ 10,000
10-4125-00-534910 Dues Memberships And Subscript $ 2,000 $ 2,000
10-4125-00-534990 Miscellaneous $ 1,000 $ 1,000
10-4125-00-545400 Vehicles $ - $ -
10-4125-00-545500 Equipment $ - $ -
10-4125-00-545900 Capital Improvements $ - $ -
Downtown Total $ 201,010 $ 198,400
Finance
10-4130-00-511210 Regular Pay $ 789,570 $ 879,260
10-4130-00-511220 Overtime Pay $ 13,000 $ 12,000
10-4130-00-511230 Temporary And Part Time Pay $ 33,000 $ 34,000
10-4130-00-511810 FICA $ 63,925 $ 70,790

_ 10-4130-00-511820 Retirement Expense $ 96,010 $ 120,110
_ 10-4130-00-511825 401k Expense-Finance $ 39,480 $ 43,970
_ 10-4130-00-511830 Hospital Expense $ 170,000 $ 148,000
_ 10-4130-00-511831 Retired Employee Ins. Exp $ 16,200 $ 32,400
_ 10-4130-00-511832 Life Insurance Expense $ 1,500 $ 2,250
_ 10-4130-00-511833 Dental Insurance $ 5,200 $ 8,000
_ 10-4130-00-511840 Health Reimburs Expense-Reg $ 23,100 $ 24,800
_ 10-4130-00-511841 Health Reimburs Exp- Ret $ 2,725 $ 4,375
_ 10-4130-00-511850 Unemployment Ins. Expense $ 1,000 $ 1,000
_ 10-4130-00-511860 Workers Comp. Expense $ 14,000 $ 12,000
_ 10-4130-00-521910 Accounting $ 65,000 $ 65,000
_ 10-4130-00-521940 County Tax Collection Fees $ 18,000 $ 25,000
_ 10-4130-00-521990 Prof.Services/Consultant Fees $ 20,000 $ 18,000
_ 10-4130-00-532120 Uniform Expense $ 7,400 $ 7,000
_ 10-4130-00-532510 Gas $ 7,175 $ 7,175
_ 10-4130-00-532520 Tires $ 1,900 $ 1,810
_ 10-4130-00-532530 Vehicle Repairs/Maintenance $ 12,000 $ 13,340
_ 10-4130-00-532920 Materials And Supplies $ 44,700 $ 46,000
_ 10-4130-00-533180 Travel And Training $ 17,400 $ 20,000
_ 10-4130-00-533210 Telephone $ 8,600 $ 8,600
_ 10-4130-00-533310 Electricity $ 12,000 $ 10,000
_ 10-4130-00-533330 Propane Gas $ 10,000 $ 5,000
_ 10-4130-00-533340 Water $ 500 $ 500
_ 10-4130-00-533350 Sewer $ 600 $ 500
_ 10-4130-00-533410 Printing $ 30,000 $ 30,000
_ 10-4130-00-533510 Building Repairs&Maintenance $ 4,500 $ 4,500
_ 10-4130-00-533520 Equipment Repairs/Maintenance $ 127,500 $ 50,000
_ 10-4130-00-533700 Other Advertising $ 4,000 $ 4,000
_ 10-4130-00-534390 Equipment Rentals $ 1,500 $ 1,500
_ 10-4130-00-534510 Property And Gen. Liab. Ins. $ 16,200 $ 20,000
_ 10-4130-00-534520 Vehicle Insurance $ 1,811 $ 1,500
_ 10-4130-00-534530 Bonds $ 6,000 $ 7,000
_ 10-4130-00-534910 Dues Memberships And Subscript $ 1,000 $ 1,500
_ 10-4130-00-534911 Accounting Software Subscription $ - $ 130,000
_ 10-4130-00-534920 Bad Debt Expense $ 5,000 $ 5,000
10-4130-00-545400 Vehicles $ - $ -
_
_ 10-4130-00-545500 Equipment $ - $ 19,000
10-4130-00-546000 Loan Payments $ - $ -
_
_ 10-4130-00-548000 Charges to Other Funds $ (1,268,688) $ (1,421,160)
10-4130-00-548100 Internal Service Costs $ - $ -
Finance Total $ 422,808 $ 473,720
Public Works
10-4260-00-511210 Regular Pay $ 411,700 $ 425,900
10-4260-00-511220 Overtime Pay $ 3,500 $ 3,500
10-4260-00-511230 Temporary And Part Time Pay $ 1,000 $ 2,500
10-4260-00-511810 FICA $ 31,850 $ 33,040
10-4260-00-511820 Retirement Expense $ 50,055 $ 58,175
10-4260-00-511825 401k Expense Public Buildings $ 20,600 $ 21,300
10-4260-00-511830 Hospital Expense $ 84,000 $ 83,100
10-4260-00-511831 Retired Employee Ins. Exp $ 8,100 $ 10,800
10-4260-00-511832 Life Insurance Expense $ 1,000 $ 1,000
10-4260-00-511833 Dental Insurance $ 2,000 $ 3,200

10-4260-00-511840 Health Reimburs Expense-Reg $ 9,500 $ 10,150
10-4260-00-511841 Health Reimburse Exp- Ret $ 1,400 $ 2,900
10-4260-00-511850 Unemployment Ins. Expense $ 750 $ 500
10-4260-00-511860 Workers Comp. Expense $ 9,000 $ 8,000
10-4260-00-521920 Legal Fees $ 5,000 $ 5,000
10-4260-00-521990 Prof.Services/Consultant Fees $ 19,000 $ 25,000
10-4260-00-532120 Uniform Expense $ 8,000 $ 8,000
10-4260-00-532510 Gas $ 7,000 $ 7,000
10-4260-00-532520 Tires $ 2,120 $ 2,020
10-4260-00-532530 Vehicle Repairs/Maintenance $ 13,390 $ 14,880
10-4260-00-532920 Materials And Supplies $ 70,000 $ 80,000
10-4260-00-532920-10012 Public Art-Materials And Supplies $ - $ 2,500
10-4260-00-533180 Travel And Training $ 11,500 $ 11,500
10-4260-00-533210 Telephone $ 12,000 $ 12,000
10-4260-00-533310 Electricity $ 65,000 $ 70,000
10-4260-00-533330 Propane Gas $ - $ 2,500
10-4260-00-533340 Water $ 1,000 $ 1,500
10-4260-00-533350 SEWER $ 1,100 $ 2,000
10-4260-00-533360 Commercial Fee/or Dumpster $ - $ 1,320
10-4260-00-533510 Building Repairs&Maintenance $ 35,000 $ 40,000
10-4260-00-533520 Equipment Repairs/Maintenance $ 10,500 $ 10,000
10-4260-00-534110 Lease Parking $ 26,000 $ 35,000
10-4260-00-534120 Lease Bldg. $ - $ -
10-4260-00-534490 Other Contractual Service $ 335,000 $ 352,000
10-4260-00-534510 Property And Gen. Liab. Ins. $ 5,000 $ 6,000
10-4260-00-534520 Vehicle Insurance $ 2,500 $ 2,500
10-4260-00-534910 Dues Memberships And Subscript $ 12,600 $ 12,600
10-4260-00-545400 Vehicles $ - $ -
10-4260-00-545900 Capital Improvements $ 25,000 $ -
10-4260-00-546000 Loan Payments $ 108,800 $ 106,830
10-4260-00-548000 Charges to Other Funds $ (761,357) $ (796,076)
Public Works Total $ 648,608 $ 678,139
Police Dept
10-4310-00-511210 Regular Pay $ 2,594,000 $ 2,995,500
10-4310-00-511220 Overtime Pay $ 175,000 $ 232,920
10-4310-00-511230 Temporary And Part Time Pay $ 125,000 $ 105,000
10-4310-00-511280 Separation Pay-Police $ 97,000 $ 103,600
10-4310-00-511290 Police Contract Service Exp. $ - $ -
10-4310-00-511810 FICA $ 228,800 $ 260,870
10-4310-00-511820 Retirement Expense $ 338,260 $ 455,180
10-4310-00-511825 401k Expense-Police $ 129,700 $ 151,320
10-4310-00-511830 Hospital Expense $ 600,000 $ 635,500
10-4310-00-511831 Retired Employee Ins. Exp $ 105,280 $ 83,100
10-4310-00-511832 Life Insurance Expense $ 6,500 $ 6,700
10-4310-00-511833 Dental Insurance $ 14,000 $ 23,200
10-4310-00-511840 Health Reimburs Expense-Reg $ 67,800 $ 73,800
10-4310-00-511841 Health Reimburse Exp- Ret $ 17,650 $ 16,000
10-4310-00-511850 Unemployment Ins. Expense $ 3,500 $ 3,500
10-4310-00-511860 Workers Comp. Expense $ 60,000 $ 50,000
10-4310-00-513920 Laundry&Cleaning Allowance $ 14,500 $ 14,500
10-4310-00-521990 Prof.Services/Consultant Fees $ 20,000 $ 20,000
10-4310-00-532120 Uniform Expense $ 46,000 $ 46,000

10-4310-00-532510 Gas $ 119,000 $ 119,000
10-4310-00-532520 Tires $ 34,530 $ 32,890
10-4310-00-532530 Vehicle Repairs/Maintenance $ 218,030 $ 242,330
10-4310-00-532920 Materials And Supplies $ 130,000 $ 130,000
10-4310-00-532940 PD Civilian Volunteers $ 4,000 $ 4,000
10-4310-00-533180 Travel And Training $ 36,000 $ 36,000
10-4310-00-533210 Telephone $ 34,000 $ 34,000
10-4310-00-533310 Electricity $ 1,500 $ 1,500
10-4310-00-533520 Equipment Repairs/Maintenance $ 60,000 $ 60,000
10-4310-00-534390 Equipment Rentals $ 13,500 $ 13,500
10-4310-00-534510 Property And Gen. Liab. Ins. $ 49,000 $ 58,000
10-4310-00-534520 Vehicle Insurance $ 10,000 $ 10,000
10-4310-00-534580 Other Insurance Costs $ 10,000 $ 10,000
10-4310-00-534910 Dues Memberships And Subscript $ 26,000 $ 91,550
10-4310-00-534995 Special Operations Expense $ 10,000 $ 10,000
10-4310-00-545400 Vehicles $ - $ -
10-4310-00-545500 Equipment $ 7,175 $ 22,000
10-4310-00-545900 Capital Improvements $ - $ -
10-4310-00-546000 Loan Payments $ - $ -
10-4310-00-548100 Internal Service Costs $ - $ -
10-4315-532920-10002 Donations-Materials&Supplies $ - $ 5,000
10-4315-532920-30006 NC Unauth Sub-Materials&Supplies $ - $ 3,000
10-4315-532920-50013 SWAT-Materials&Supplies $ - $ 4,000
104315-533180-30006 NC Unauth Sub-Training $ - $ 5,000
10-4315-533180-50002 Fed Forfeit-Training $ - $ -
10-4315-533180-50013 SWAT-Training $ - $ 2,000
10-4315-545500-50014 Equipment-K9 grant $ 10,000 $ -
Police Total $ 5,415,725 $ 6,170,460
Fire Dept
10-4340-00-511210 Regular Pay $ 961,870 $ 1,124,645
10-4340-00-511220 Overtime Pay $ 10,000 $ 12,500
10-4340-00-511230 Temporary And Part Time Pay $ 100,000 $ 150,000
10-4340-00-511240 Volunteer Pay $ 20,000 $ 20,000
10-4340-00-511810 FICA $ 83,530 $ 100,010
10-4340-00-511820 Retirement Expense $ 116,970 $ 153,640
10-4340-00-511825 401k Expense-Fire Department $ 48,100 $ 56,240
10-4340-00-511830 Hospital Expense $ 250,000 $ 272,495
10-4340-00-511831 Retired Employee Ins. Exp $ 8,100 $ 8,100
10-4340-00-511832 Life Insurance Expense $ 2,500 $ 2,500
10-4340-00-511833 Dental Insurance $ 7,200 $ 8,646
10-4340-00-511840 Health Reimburse Expense-Reg $ 25,800 $ 27,500
10-4340-00-511841 Health Reimburse Exp- Ret $ 1,360 $ 1,450
10-4340-00-511850 Unemployment Ins. Expense $ 1,400 $ 1,400
10-4340-00-511860 Workers Comp. Expense $ 30,000 $ 25,000
10-4340-00-513920 Laundry&Cleaning Allowance $ 6,840 $ 6,840
10-4340-00-521940 Tax Collection&Advertising Fees $ 1,500 $ 2,000
10-4340-00-521990 Prof.Services/Consultant Fees $ 29,670 $ 41,000
10-4340-00-532120 Uniform Expense $ 18,000 $ 20,000
10-4340-00-532510 Gas $ 28,000 $ 28,000
10-4340-00-532520 Tires $ 8,260 $ 7,870
10-4340-00-532530 Vehicle Repairs/Maintenance $ 52,170 $ 57,980
10-4340-00-532920 Materials And Supplies $ 99,500 $ 132,000

10-4340-00-533180 Travel And Training $ 17,000 $ 18,000
10-4340-00-533210 Telephone $ 12,500 $ 12,500
10-4340-00-533310 Electricity $ 19,000 $ 19,000
10-4340-00-533320 Fuel Oil $ 1,000 $ 1,000
10-4340-00-533340 Water $ 500 $ 500
10-4340-00-533350 Sewer $ 800 $ 800
10-4340-00-533360 Dumpster Fee $ 2,800 $ 1,320
10-4340-00-533510 Building Repairs&Maintenance $ 15,000 $ 17,500
10-4340-00-533520 Equipment Repairs/Maintenance $ 51,000 $ 53,000
10-4340-00-534390 Equipment Rentals $ 1,250 $ 1,250
10-4340-00-534510 Property And Gen. Liab. Ins. $ 38,000 $ 45,000
10-4340-00-534520 Vehicle Insurance $ 4,000 $ 5,500
10-4340-00-534580 Other Insurance Costs $ 500 $ 3,000
10-4340-00-534910 Dues Memberships And Subscript $ 8,500 $ 9,000
10-4340-00-545100 Land Purchase $ - $ -
10-4340-00-545400 Vehicles $ - $ -
10-4340-00-545500 Equipment $ - $ -
10-4340-00-545900 Capital Improvements $ - $ 570,000
10-4340-00-546000 Loan Payments $ 152,000 $ 151,759
10-4340-00-548100 Internal Service Costs $ - $ -
Fire Total $ 2,234,620 $ 3,168,945
Streets&Sanitation
10-4510-00-511210 Regular Pay $ 955,000 $ 977,710
10-4510-00-511220 Overtime Pay $ 30,000 $ 35,000
10-4510-00-511230 Temporary And Part Time Pay $ 10,000 $ 15,000
10-4510-00-511810 FICA $ 76,000 $ 78,620
10-4510-00-511820 Retirement Expense $ 117,450 $ 133,560
10-4510-00-511825 401k Expense-Streets and Sant $ 48,100 $ 48,890
10-4510-00-511830 Hospital Expense $ 295,000 $ 278,800
10-4510-00-511831 Retired Employee Ins. Exp $ 24,300 $ 24,300
10-4510-00-511832 Life Insurance Expense $ 2,500 $ 3,400
10-4510-00-511833 Dental Insurance $ 10,500 $ 11,200
10-4510-00-511840 Health Reimburse Expense-Reg $ 33,900 $ 36,500
10-4510-00-511841 Health Reimburse Exp- Ret $ 4,100 $ 4,400
10-4510-00-511850 Unemployment Ins. Expense $ 1,000 $ 1,000
10-4510-00-511860 Workers Comp. Expense $ 25,000 $ 22,000
10-4510-00-521990 Prof.Services/Consultant Fees $ 50,000 $ 60,000
10-4510-00-532120 Uniform Expense $ 25,000 $ 25,000
10-4510-00-532510 Gas $ 112,000 $ 112,000
10-4510-00-532520 Tires $ 34,340 $ 32,700
10-4510-00-532530 Vehicle Repairs/Maintenance $ 216,770 $ 240,930
10-4510-00-532920 Materials And Supplies $ 285,000 $ 326,000
10-4510-00-532920-70097 SIDEWALKS UNDER 1500 $ 25,000 $ 25,000
10-4510-00-533180 Travel And Training $ 6,000 $ 12,000
10-4510-00-533210 Telephone $ 2,500 $ 2,500
10-4510-00-533310 Electricity $ 220,000 $ 225,000
10-4510-00-533330 Propane Gas $ - $ -
10-4510-00-533515 Landfill Road Maintenance $ 7,500 $ 7,500
10-4510-00-533520 Equipment Repairs/Maintenance $ 20,000 $ 25,000
10-4510-00-534390 Equipment Rentals $ 3,500 $ 3,500
10-4510-00-534430 Infrastructure/Paving/Improv. $ - $ -
10-4510-00-534440 Grinding $ 35,000 $ 35,000

_ 10-4510-00-534450 Tipping Fees $ 40,000 $ 45,000
_ 10-4510-00-534490 Other Contractual Service $ 3,000 $ 3,000
_ 10-4510-00-534510 Property And Gen. Liab. Ins. $ 28,000 $ 32,000
_ 10-4510-00-534520 Vehicle Insurance $ 5,000 $ 5,000
_ 10-4510-00-534580 Other Insurance Costs $ 5,000 $ 5,000
_ 10-4510-00-534910 Dues Memberships And Subscript $ 1,500 $ 1,500
10-4510-00-545400 Vehicles $ - $ -
_
_ 10-4510-00-545500 Equipment $ - $ 100,000
10-4510-00-545900 Capital Improvements $ - $ -
_
10-4510-00-546000 Loan Payments $ - $ -
_
_ 10-4130-00-548000 Charges to Other Funds $ - $ (82,090)
10-4510-00-548100 Internal Service Costs $ - $ -
Streets&Sanitation Total $ 2,757,960 $ 2,911,920
Powell Bill
10-4560-00-521990 Prof.Services/Consultant Fees $ 10,000 $ 10,000
10-4560-00-522000 R/R Crossing W/Gate Annual Cos $ 5,000 $ 5,000
10-4560-00-532920 Materials And Supplies $ 25,000 $ 25,000
10-4560-00-534430 Infrastructure/Paving/Improv. $ 300,000 $ 400,000
10-4560-00-534430-30008 Sidewalks- New $ 50,000 $ 50,000
10-4560-00-534490 Other Contractual Service $ 15,000 $ 15,000
10-4560-00-534520 Vehicle Insurance $ - $ -
10-4560-00-545400 Vehicles $ - $ -
10-4560-00-545500 Equipment $ - $ -
10-4560-00-545900 Capital Improvements $ - $ -
Powell Bill Total $ 405,000 $ 505,000
Cemetery
10-4740-00-511210 Regular Pay $ 107,400 $ 110,560
10-4740-00-511220 Overtime Pay $ 1,000 $ 1,000
10-4740-00-511230 Temporary And Part Time Pay $ - $ 5,000
10-4740-00-511810 FICA $ 8,290 $ 8,920
10-4740-00-511820 Retirement Expense $ 13,060 $ 15,110
10-4740-00-511825 401k Expense-Cemetery $ 5,370 $ 5,530
10-4740-00-511830 Hospital Expense $ 43,100 $ 27,900
10-4740-00-511831 ' Retired Employee Ins. Exp $ - $ -
10-4740-00-511832 Life Insurance Expense $ 400 $ 400
10-4740-00-511833 Dental Insurance $ 2,500 $ 1,500
10-4740-00-511840 Health Reimburs Expense-Reg $ 4,100 $ 4,400
10-4740-00-511841 Health Reimburse Exp- Ret $ - $ -
10-4740-00-511850 Unemployment Ins. Expense $ 150 $ 150
10-4740-00-511860 Workers Comp. Expense $ 5,500 $ 5,000
10-4740-00-521990 Prof.Services/Consultant Fees $ 45,000 $ 45,000
10-4740-00-532120 Uniform Expense $ 3,000 $ 3,000
10-4740-00-532510 Gas $ 3,150 $ 3,150
10-4740-00-532520 Tires $ 890 $ 850
10-4740-00-532530 Vehicle Repairs/Maintenance $ 5,630 $ 6,260
10-4740-00-532920 Materials And Supplies $ 20,000 $ 20,000
10-4740-00-533180 Travel And Training $ 1,000 $ 1,500
10-4740-00-533210 Telephone $ 1,100 $ 1,100
10-4740-00-533310 Electricity $ 2,000 $ 2,000
10-4740-00-533520 Equipment Repairs/Maintenance $ 5,000 $ 8,000
10-4740-00-534390 Equipment Rentals $ - $ -
10-4740-00-534490 Other Contractual Service $ 6,000 $ 8,000

10-4740-00-534510 Property And Gen. Liab. Ins. $ 3,500 $ 4,100
10-4740-00-534520 Vehicle Insurance $ 500 $ 500
10-4740-00-534580 Other Insurance Costs $ 1,000 $ 1,000
10-4740-00-545400 Vehicles $ - $ -
10-4740-00-545500 Equipment $ - $ -
10-4740-00-545900 Capital Improvements $ 30,000 $ -
10-4740-00-548100 Internal Service Costs $ - $ -
Cemetery Total $ 318,640 $ 289,930
Development Services
10-4910-00-511210 Regular Pay $ 520,600 $ 516,210
10-4910-00-511220 Overtime Pay $ 500 $ 500
10-4910-00-511230 Temporary And Part Time Pay $ 3,000 $ 3,000
10-4910-00-511810 FICA $ 40,100 $ 39,760
10-4910-00-511820 Retirement Expense $ 63,325 $ 70,520
10-4910-00-511825 401k Expense-Planning $ 26,050 $ 25,810
10-4910-00-511830 Hospital Expense $ 115,000 $ 106,900
10-4910-00-511831 Retired Employee Ins. Exp $ 8,100 $ -
_ 10-4910-00-511832 Life Insurance Expense $ 1,500 $ 1,500
10-4910-00-511833 Dental Insurance $ 5,000 $ 4,500
10-4910-00-511840 Health Reimburse Expense-Reg $ 12,200 $ 13,100
10-4910-00-511841 Health Reimburse Exp- Ret $ 1,400 $ -
10-4910-00-511850 Unemployment Ins. Expense $ 500 $ 500
10-4910-00-511860 Workers Comp. Expense $ 7,500 $ 7,000
10-4910-00-521920 Legal Fees $ 25,000 $ 30,000
10-4910-00-521950 Clean Up/Demolition Expense $ 30,000 $ 45,000
10-4910-00-521990 Prof.Services/Consultant Fees $ 82,000 $ 36,115
10-4910-00-521990-1023 Prof.Services/Consultant Fees $ 440,000 $ 37,000
10-4910-00-532120 Uniform Expense $ 6,500 $ 7,500
10-4910-00-532510 Gas $ 6,650 $ 6,650
10-4910-00-532520 Tires $ 1,590 $ 1,510
10-4910-00-532530 Vehicle Repairs/Maintenance $ 10,010 $ 11,130
10-4910-00-532920 Materials And Supplies $ 14,000 $ 17,000
10-4910-00-533180 Travel And Training $ 15,000 $ 15,300
10-4910-00-533210 Telephone $ 6,000 $ 6,000
10-4910-00-533520 Equipment Repairs/Maintenance $ 7,000 $ 7,000
10-4910-00-534510 Property And Gen. Liab. Ins. $ 8,000 $ 9,000
10-4910-00-534520 Vehicle Insurance $ 1,500 $ 1,500
10-4910-00-534910 Dues Memberships And Subscript $ 4,000 $ 5,000
10-4910-00-545400 Vehicles $ - $ -
10-4910-00-545500 Equipment $ - $ -
10-4910-00-545900 Capital Improvements $ - $ -
10-4910-00-548100 Internal Service Costs $ - $ -
Development Services Total $ 1,462,025 $ 1,025,005
Special Appropriations
10-5300-00-536910 Donations&Contributions $ 30,000 $ 30,000
10-5300-00-536915 R. Economic Development $ - $ 57,000
10-5300-00-536920 Transfer to Other Organization $ 5,000 $ 7,500
10-5300-00-536960 Homeowners Recovery Fund Trans $ - $ -
10-5300-00-545900 Capital Improvements $ - $ -
Special Appropriations Total $ 35,000 $ 94,500
Parks&Recreation
10-6120-00-511210 Regular Pay $ 1,036,000 $ 1,092,450

_ 10-6120-00-511220 Overtime Pay $ 15,000 $ 18,000
_ 10-6120-00-511230 Temporary And Part Time Pay $ 275,000 $ 305,000
_ 10-6120-00-511810 FICA $ 101,800 $ 108,290
_ 10-6120-00-511820 Retirement Expense $ 125,975 $ 149,230
_ 10-6120-00-511825 401k Expense-Parks& Rec $ 51,800 $ 54,630
_ 10-6120-00-511830 Hospital Expense $ 275,000 $ 240,700
_ 10-6120-00-511831 Retired Employee Ins. Exp $ 16,200 $ 8,100
_ 10-6120-00-511832 Life Insurance Expense $ 3,000 $ 3,200
_ 10-6120-00-511833 Dental Insurance $ 12,000 $ 11,000
_ 10-6120-00-511840 Health Reimburse Expense-Reg $ 30,000 $ 34,800
_ 10-6120-00-511841 Health Reimburse Exp- Ret $ 2,725 $ 1,450
_ 10-6120-00-511850 Unemployment Ins. Expense $ 1,000 $ 1,000
_ 10-6120-00-511860 Workers Comp. Expense $ 25,000 $ 25,000
_ 10-6120-00-521990 Prof.Services/Consultant Fees $ 35,000 $ 35,000
_ 10-6120-00-532120 Uniform Expense $ 10,000 $ 9,000
_ 10-6120-00-532510 Gas $ 8,750 $ 8,750
_ 10-6120-00-532520 Tires $ 2,390 $ 2,280
_ 10-6120-00-532530 Vehicle Repairs/Maintenance $ 15,110 $ 16,800
10-6120-00-532700 Purchases For Resale $ - $ -
_
_ 10-6120-00-532910 Treatment Chemicals $ 17,000 $ 15,000
_ 10-6120-00-532920 Materials And Supplies $ 135,000 $ 145,206
_ 10-6120-00-533180 Travel And Training $ 20,000 $ 20,000
_ 10-6120-00-533210 Telephone $ 10,000 $ 13,000
_ 10-6120-00-533310 Electricity $ 160,000 $ 165,000
_ 10-6120-00-533330 Propane Gas $ 80,000 $ 50,000
_ 10-6120-00-533340 Water $ 5,000 $ 5,000
_ 10-6120-00-533350 Sewer $ 7,000 $ 7,000
_ 10-6120-00-533360 Dumpster Fee $ 7,500 $ 7,500
_ 10-6120-00-533510 Building Repairs&Maintenance $ 60,000 $ 70,000
_ 10-6120-00-533520 Equipment Repairs/Maintenance $ 50,000 $ 60,000
_ 10-6120-00-533700 Other Advertising $ 8,000 $ 20,000
_ 10-6120-00-534390 Equipment Rentals $ 2,550 $ 2,000
_ 10-6120-00-534510 Property And Gen. Liab. Ins. $ 21,000 $ 25,000
_ 10-6120-00-534520 Vehicle Insurance $ 2,500 $ 2,500
_ 10-6120-00-534580 Other Insurance Costs $ 300 $ 300
_ 10-6120-00-534910 Dues Memberships And Subscript $ 6,030 $ 8,000
10-6120-00-545400 Vehicles $ - $ -
_
_ 10-6120-00-545500 Equipment $ - $ 50,000
10-6120-00-545820 Building Improvements $ - $ -
_
10-6120-00-545900 Capital Improvements $ 121,000 $ -
_
_ 10-6120-00-546000 Loan Payments $ 88,665 $ 88,665
10-6120-00-548100 Internal Service Costs $ - $ -
_
_ 10-6125-00-535000 Playground Maintenance $ 10,000 $ 10,000
_ 10-6125-00-536230 Adult And Childern Programs $ 15,000 $ 15,000
10-6125-00-536310 Misc.Grants-Recreation $ - $ -
Parks&Recreation Total $ 2,868,295 $ 2,903,851
Debt Service
10-9100-00-546000 LOAN PAYMENTS $ 383,500 $ 380,648
General Fund Total $ 17,452,975 $ 19,070,765

Water Fund - Revenues
•scription Y24 BudgetAL FY25 Recommended
Intergov Revenue - Federal $ - $ -
Water Charges $ 3,350,000 $ 3,350,000
Water Taps And Connections $ 45,000 $ 45,000
Capacity Fee $ 25,000 $ 25,000
Miscellaneous Revenue $ 1,000 $ 1,000
Rents $ - $ -
Sale of Materials/Fixed Assets $ 1,000 $ 1,000
Investment Income $ 65,000 $ 65,000
Proceeds From Capital Lease $ - $ -
Fund Balance Appropriated $ 375,497 $ 48,417
Water Fund Total $ 3,862,497 $ 3,535,417

Water Fund - Expenditures
ACCOUNT ID Description FY24 Budget FY25 Recommended
Water Maintenance
61-7121-00-511210 Regular Pay $ 388,650 $ 402,780
61-7121-00-511220 Overtime Pay' $ 5,000 $ 10,000
61-7121-00-511230 Temporary And Part Time Pay $ - $ 5,000
61-7121-00-511810 FICA $ 32,025 $ 31,950
61-7121-00-511820 Retirement Expense $ 47,260 $ 54,990
61-7121-00-511825 401k Expense-Water Maint $ 19,440 $ 20,130
61-7121-00-511830 Hospital Expense $ 90,000 $ 88,000
61-7121-00-511831 Retired Employee Ins. Exp $ - $ -
61-7121-00-511832 Life Insurance Expense $ 1,200 $ 1,200
61-7121-00-511833 Dental Insurance $ 4,500 $ 4,000
61-7121-00-511840 Health Reimburse Expense- Reg $ 13,690 $ 12,000
61-7121-00-511841 Health Reimburs Exp- Ret $ - $ -
61-7121-00-511850 Unemployment Ins. Expense' $ 500 $ 500
61-7121-00-511860 Workers Comp. Expense $ 9,500 $ 7,500
61-7121-00-521920-70021 Legal Fees, $ - $ -
61-7121-00-521990 Prof. Services/Consultant Fees $ 61,000 $ 60,000
61-7121-00-532120 Uniform Expense, $ 9,000 $ 9,000
61-7121-00-532510 Gas $ 19,250 $ 19,250
61-7121-00-532520 Tires $ 6,180 $ 5,890
61-7121-00-532530 Vehicle Repairs/Maintenance $ 39,040 $ 43,400
61-7121-00-532920 Materials And Supplies $ 350,000 $ 350,000
61-7121-00-533180 Travel And Training' $ 8,000 $ 8,000
61-7121-00-533210 Telephone $ 7,000 $ 7,000
61-7121-00-533310 Electricity $ 60,000 $ 65,000
61-7121-00-533520 Equipment Repairs/Maintenance $ 20,000 $ 20,000
61-7121-00-534390 Equipment Rentals $ 4,500 $ 4,500
61-7121-00-534490 Other Contractual Service, $ 18,000 $ 18,000
61-7121-00-534510 Property And Gen. Liab. Ins. $ 11,000 $ 15,500
61-7121-00-534520 Vehicle Insurance $ 1,500 $ 1,500
61-7121-00-534580 Other Insurance Costs $ 3,500 $ 3,000
61-7121-00-534910 Dues Memberships And Subscript $ 15,000 $ 1,500
61-7121-00-545400 Vehicles' $ - $ -
61-7121-00-545500 Equipment $ 38,000 $ -
_ 61-7121-00-545900 Capital Improvements $ 350,000 $ -
61-7121-00-546000 Loan Payments $ 71,000 $ 69,720
61-7121-00-548100 Internal Service Costs $ - $ -
Water Maintenance Total' $ 1,703,735 $ 1,339,310
Water Treatment
61-7122-00-511210 Regular Pay $ 402,600 $ 432,630
61-7122-00-511220 Overtime Pay $ 30,000 $ 35,000
61-7122-00-511230 Temporary And Part Time Pay $ - $ 2,000
61-7122-00-511810 FICA $ 31,200 $ 35,930
61-7122-00-511820 Retirement Expense $ 49,000 $ 59,100
61-7122-00-511825 401k Expense-Water Treatment $ 20,150 $ 21,635
61-7122-00-511830 Hospital Expense $ 90,000 $ 87,600

61-7122-00-511831 Retired Employee Ins. Exp $ 8,100 $ -
61-7122-00-511832� Life Insurance Expense $ 1,400 $ 1,200
61-7122-00-511833 Dental Insurance $ 4,500 $ 4,000
61-7122-00-511840' Health Reimburs Expense- Reg $ 13,690 $ 12,000
61-7122-00-511841 Health Reimburs Exp- Ret $ 1,375 $ -
61-7122-00-511850 Unemployment Ins. Expense $ _ 500 $ 500
61-7122-00-511860, Workers Comp. Expense $ 10,000 $ 7,500
61-7122-00-521990 Prof. Services/Consultant Fees $ 60,000 $ 65,000
61-7122-00-532120, Uniform Expense $ 7,000 $ 7,500
61-7122-00-532510 Gas $ 3,675 $ 3,675
61-7122-00-532520 Tires $ 1,110 $ 1,060
61-7122-00-532530� _Vehicle Repairs/Maintenance $ 7,030 $ 7,810
61-7122-00-532910 Treatment Chemicals $ 185,000 $ 220,000
61-7122-00-532920' _ _Materials And Supplies $ 45,000 $ 50,000
61-7122-00-533180 Travel And Training $ 3,000 $ 4,000
61-7122-00-533210 _ Telephone $ 3,500 $ 6,000
61-7122-00-533310, Electricity $ 23,000 $ 25,000
61-7122-00-533320 Fuel Oil $ 1,500 $ 2,000
61-7122-00-533510, Building Repairs& Maintenance $ 10,000 $ 15,000
61-7122-00-533520 Equipment Repairs/Maintenance $ 23,000 $ 25,000
61-7122-00-533540 Operating Plant Repairs/Maint. $ 20,000 $ 25,000
61-7122-00-534390' Equipment Rentals $ - $ -
_
61-7122-00-534490 Other Contractual Service $ 50,000 $ 60,000
61-7122-00-534510' Property And Gen. Liab. Ins. $ 9,000 $ 11,000
61-7122-00-534520 Vehicle Insurance $ 1,000 $ 1,000
61-7122-00-534580 _ Other Insurance Costs $ 200 $ 250
61-7122-00-534910, Dues Memberships And Subscript $ 6,000 $ 10,000
61-7122-00-545400 Vehicles $ - $ -
61-7122-00-545500, Equipment $ - $ -
61-7122-00-545900 Capital Improvements $ 142,000 $ 25,000
61-7122-00-546000 Loan Payments $ - $ -
61-7122-00-548100' Internal Service Costs $ - $ -
Water Treatment Total $ 1,263,530 $ 1,263,390
Water Admin &Fin
61-7125-00-554920 Bad Debt Expense $ 16,000 $ 16,000
61-7125-00-554970 Charges By General Fund $ 879,232 $ 916,717
61-9100-00-567100, Principal Payments $ - $ -
61-9100-00-567200 Interest Payments $ - $ -
Water Admin &Fin Total $ 895,232 $ 932,717
Water Fund Total $ 3,862,497 $ 3,535,417

Sewer Fund - Revenues
Account I ' • '• 24 Budget 25 Recommended
Intergov Revenue - Federal $ - $ -
Sewer Charges $ 3,825,000 $ 3,825,000
Sewer Taps And Connections $ 30,000 $ _ 30,000
Capacity Fee $ 25,000 $ 25,000
Miscellaneous Revenue $ - $ -
Investment Income $ 90,000 $ 90,000
Proceeds From Capital Lease $ - $ -
Fund Balance Appropriated $ 191,074 $ -
Sewer Fund Total $ 4,161,074 $ 3,970,000

Sewer Fund - Expenditures
CCOUNT ID + FY24 : Y25 R. •ed
Sewer Maintenance
62-7121-00-511210 Regular Pay $ 415,200 $ 422,890
62-7121-00-511220 Overtime Pay $ 25,000 $ 35,000
62-7121-00-511230 Temporary And Part Time Pay $ - $ 5,000
62-7121-00-511810 FICA $ 33,675 $ 35,420
62-7121-00-511820 Retirement Expense $ 50,490 $ 57,770
62-7121-00-511825 401k Expense-Sewer Maint. $ 20,760 $ 21,150
62-7121-00-511830 Hospital Expense $ 125,000 $ 123,000
62-7121-00-511831 Retired Employee Ins. Exp $ 16,200 $ 8,100
62-7121-00-511832 Life Insurance Expense $ 1,200 $ 1,350
62-7121-00-511833 Dental Insurance $ 4,400 $ 4,500
62-7121-00-511840 Health Reimburs Expense - Reg $ 13,575 $ 14,600
62-7121-00-511841 Health Reimburs Exp- Ret $ 2,725 $ 1,460
62-7121-00-511850 Unemployment Ins. Expense $ 500 $ 500
62-7121-00-511860 Workers Comp. Expense $ 11,000 $ 9,000
62-7121-00-521990 Prof. Services/Consultant Fees $ 75,000 $ 100,000
62-7121-00-532120 Uniform Expense $ 7,000 $ 8,000
62-7121-00-532510 Gas $ 19,250 $ 19,250
62-7121-00-532520 Tires $ 6,320 $ 6,020
62-7121-00-532530 Vehicle Repairs/Maintenance $ 39,920 $ 44,370
62-7121-00-532920 Materials And Supplies $ 120,000 $ 120,000
62-7121-00-533180 Travel And Training $ 4,200 $ 6,000
62-7121-00-533210 Telephone $ 2,500 $ 2,600
62-7121-00-533310 Electricity $ - $ -
62-7121-00-533520 Equipment Repairs/Maintenance $ 7,000 $ 7,000
62-7121-00-534390 Equipment Rentals $ 5,000 $ 7,500
62-7121-00-534490 Other Contractual Service $ 20,000 $ 20,000
62-7121-00-534510 Property And Gen. Liab. Ins. $ 8,000 $ 10,000
62-7121-00-534520 Vehicle Insurance $ 1,000 $ 1,200
62-7121-00-534580 Other Insurance Costs $ 100 $ -
62-7121-00-534910 Dues Memberships And Subscript $ 5,000 $ 5,000
62-7121-00-545400 Vehicles $ 475,000 $ -
62-7121-00-545500 Equipment $ - $ -
62-7121-00-545900 Capital Improvements $ 140,000 $ 162,739
62-7121-00-546000 Loan Payments $ - $ -
62-7121-00-548100 Internal Service Costs $ - $ -
Sewer Maintenance Total $ 1,655,015 $ 1,259,419
Sewer Treatment
62-7122-00-511210 Regular Pay $ 499,520 $ 597,250
62-7122-00-511220 Overtime Pay $ 10,000 $ 10,000
62-7122-00-511230 Temporary And Part Time Pay $ - $ 5,000
62-7122-00-511810 FICA $ 38,975 $ 46,840
62-7122-00-511820 Retirement Expense $ 60,750 $ 81,590

62-7122-00-511825 401k Expense-Sewer Treatment $ 24,975 $ 29,870
62-7122-00-511830 Hospital Expense $ 130,000 $ 150,300
62-7122-00-511831 Retired Employee Ins. Exp $ 24,300 $ 24,300
62-7122-00-511832 Life Insurance Expense $ 1,400 $ 1,600
62-7122-00-511833 Dental Insurance $ 6,200 $ 5,500
62-7122-00-511840 Health Reimburse Expense - Reg $ 17,600 $ 17,500
62-7122-00-511841 Health Reimburs Exp- Ret $ 4,100 $ 4,375
62-7122-00-511850 Unemployment Ins. Expense $ 500 $ 500
62-7122-00-511860 Workers Comp. Expense $ 12,500 $ 12,000
62-7122-00-521990 Prof. Services/Consultant Fees $ 100,000 $ 100,000
62-7122-00-532120 Uniform Expense $ 12,500 $ 14,000
62-7122-00-532510 Gas $ 2,190 $ 2,450
62-7122-00-532520 Tires $ 600 $ 940
62-7122-00-532530 Vehicle Repairs/Maintenance $ 5,000 $ 6,930
62-7122-00-532910 Treatment Chemicals $ 50,000 $ 60,000
62-7122-00-532920 Materials And Supplies $ 70,000 $ 75,000
62-7122-00-533180 Travel And Training $ 7,000 $ 8,000
62-7122-00-533210 Telephone $ 3,700 $ 3,800
62-7122-00-533310 Electricity $ 160,000 $ 160,000
62-7122-00-533320 Fuel Oil $ 3,500 $ 4,500
62-7122-00-533330 Propane Gas $ 2,000 $ 1,500
62-7122-00-533340 Water $ 3,000 $ 3,500
62-7122-00-533360 Commercial Fee/or Dumpster $ 3,300 $ 3,300
62-7122-00-533510 Building Repairs & Maintenance $ 20,000 $ 25,000
62-7122-00-533520 Equipment Repairs/Maintenance $ 55,000 $ 65,000
62-7122-00-533540 Operating Plant Repairs/Maint. $ 100,000 $ 100,000
62-7122-00-534390 Equipment Rentals $ - $ -
62-7122-00-534450 Tipping Fees $ 40,000 $ 75,000
62-7122-00-534490 Other Contractual Service $ - $ -
62-7122-00-534510 Property And Gen. Liab. Ins. $ 12,000 $ 15,000
62-7122-00-534520 Vehicle Insurance $ 1,000 $ 1,000
62-7122-00-534580 Other Insurance Costs $ 1,500 $ 1,500
62-7122-00-534910 Dues Memberships And Subscript $ 35,000 $ 45,000
62-7122-00-545400 Vehicles $ - $ -
62-7122-00-545500 Equipment $ 25,000 $ -
62-7122-00-545900 Capital Improvements $ 50,000 $ 25,000
62-7122-00-546000 Loan Payments $ - $ -
62-7122-00-548100 Internal Service Costs $ - $ -
Sewer Treatment Total $ 1,593,110 $ 1,783,045
Admin & Finance
62-7125-00-554920 Bad Debt Expense $ 20,000 $ 21,355
62-7125-00-554970 Charges By General Fund $ 867,949 $ 906,181
Admin & Finance Total $ 887,949 $ 927,536
Debt Service
62-9100-00-567100 Principal Payments $ - $ -
62-9100-00-567200 Interest Payments $ - $ -
Debt Service Total $ - $ -

Contingency
62-9200-00-574600 Depreciation $ - $ -
62-9200-00-579910 Contingency Appropriated $ - $ -
Transfer to WWTP Project $ 25,000 $ -
Contingency Total $ 25,000 $ -
Sewer Fund Total $ 4,161,074 $ 3,970,000

Electric Fund - Revenues
Account Description FY24 Budget FY25 Recommended
_ Electric Charges $ 9,916,800 $ 10,325,500
Security Lights $ 52,000 $ 56,000
Street Lights $ 115,000 $ 115,000
Underground Service Install $ 1,000 $ 15,000
Renewable Energy Portf. Stand. $ 55,000 $ 59,000
Electric Pole Rent $ 22,000 $ 82,000
Sales Tax Charges $ 460,000 $ 510,000
Miscellaneous Revenue $ 15,000 $ 20,000
Sale of Materials/Fixed Assets $ 500 $ 1,000
Investment Income $ 50,000 $ 65,000
Proceeds From Capital Lease $ - $ -
Fund Balance Appropriated $ 714,759 $ 76,108
Electric Fund Total $ 11,402,059 $ 11,324,608

Electric Fund - Expenditures
UNT ID Descriptio�24 EMMI.25 Fide
Electric Maintenance _
63-7121-00-511210 Regular Pay $ 352,850 $ 323,770
63-7121-00-511220 Overtime Pay $ 15,000 $ 15,000
63-7121-00-511230 Temporary And Part Time Pay $ - $ -
63-7121-00-511810 FICA $ 28,150 $ 25,920
63-7121-00-511820 Retirement Expense $ 42,910 $ 44,230
63-7121-00-511825 401K Expense-ELECTRIC MAINT. $ 17,650 $ 16,190
63-7121-00-511830 Hospital Expense $ 90,000 $ 83,300
63-7121-00-511831 Retired Employee Ins. Exp $ 16,200 $ 16,200
63-7121-00-511832 Life Insurance Expense $ 1,000 $ 1,000
63-7121-00-511833 Dental Insurance $ 2,000 $ 2,700
63-7121-00-511840 HEALTH REIMBURS EXPENSE - REG $ 8,150 $ 8,750
63-7121-00-511841 HEALTH REIMBURS EXP- RET $ 2,725 $ 2,950
63-7121-00-511850 Unemployment Ins. Expense $ 500 $ 500
63-7121-00-511860 Workers Comp. Expense $ 7,000 $ 7,000
63-7121-00-521990 Prof. Services/Consultant Fees $ 140,000 $ 190,000
63-7121-00-532120 Uniform Expense $ 20,000 $ 25,000
63-7121-00-532510 Gas $ 12,600 $ 12,600
63-7121-00-532520 Tires $ 4,150 $ 3,940
63-7121-00-532530 Vehicle Repairs/Maintenance $ 26,110 $ 29,000
63-7121-00-532920 Materials And Supplies $ 225,000 $ 250,000
63-7121-00-532950 Transformers $ 80,000 $ 100,000
63-7121-00-533180 Travel And Training $ 5,000 $ 5,000
63-7121-00-533210 Telephone $ 3,000 $ 3,000
63-7121-00-533310 Electricity $ - $ 1,000
63-7121-00-533360 COMMERCIAL FEE/OR DUMPSTE $ 1,500 $ 1,500
63-7121-00-533520 Equipment Repairs/Maintenance $ 30,000 $ 30,000
63-7121-00-534390 Equipment Rentals $ 5,000 $ 10,000
63-7121-00-534490 Other Contractual Service $ 90,000 $ 90,000
63-7121-00-534510 Property And Gen. Liab. Ins. $ 7,500 $ 8,500
63-7121-00-534520 Vehicle Insurance $ 2,150 $ 2,000
63-7121-00-534580 Other Insurance Costs $ 3,000 $ 4,000
63-7121-00-534910 Dues Memberships And Subscript $ 20,000 $ 25,000
63-7121-00-545400 Vehicles $ - $ -
63-7121-00-545500 Equipment $ - $ -
63-7121-00-545900 Capital Improvements $ 400,000 $ 900,000
63-7121-00-546000 LOAN PAYMENTS $ - $ -
63-7121-00-548100 Internal Service Costs $ - $ -
Electric Maintenance Total $ 1,659,145 $ 2,238,050
Power Purchases
63-7123-00-582700 Wholesale Purchased Power $ 6,000,000 $ 5,750,000
63-7123-00-582710 REPS- Renewable Energy Charge $ 210,000 $ 210,000
63-7123-00-582750 Sales Tax Paid-Purchased Power $ 500,000 $ 510,000

Power Purchases Total $ 6,710,000 I $ 6,470,000
Admin& Finance
63-7125-00-554920 Bad Debt Expense $ 30,000 $ 30,000
63-7125-00-554970 Charges By General Fund $ 1,127,314 $ 1,205,128
Admin & Finance Total $ 1,157,314 $ 1,235,128
Operating Transfers
63-9800-00-599100 Transfer To General Fund $ 1,275,600 $ 1,275,600
Transfer to Russ/Walnut Project $ 600,000 ' $ 105,830
Operating Transfers Total $1,875,600 $1,381,430
Electric Fund Total $ 11,402,059 $ 11,324,608

Stormwater Fund - Revenues
Account DescriptionMY24 Budget FY25 Recommended ,
Stormwater Charges $ - $ 200,000
Stormwater Fund Total $ $ 200,000

Stormwater Fund - Expenditures
ACCOUNT ID Description FY24 Budget FY25 Recommended
Stormwater Management
64-4910-00-511210 Regular Pay $ - $ 58,350
64-4910-00-511810 FICA $ - $ 4,465
64-4910-00-511820 Retirement Expense $ - $ 7,970
64-4910-00-511825 401K Expense $ - $ 2,920
64-4910-00-511830 Hospital Expense $ - $ 8,100
64-4910-00-511832 Life Insurance Expense $ - $ 113
64-4910-00-511833 Dental Insurance $ - $ 338
64-4910-00-511840 Health Reimburs Expense-Reg $ - $ 1,095
64-4910-00-511850 Unemployment Ins. Expense $ - $ 50
64-4910-00-511860 Workers Comp. Expense $ - $ 125
64-4910-00-521990 Prof.Services/Consultant Fees $ - $ 23,885
64-4910-00-532120 Uniform Expense $ - $ 500
64-4910-00-532920 Materials And Supplies $ - $ 6,400
64-4910-00-533180 Travel And Training $ - $ 2,500
64-4910-00-533210 Telephone $ - $ 600
64-4910-00-534910 Dues Memberships And Subscript $ - $ 500
Stormwater Management Total $ - $ 117,910
Admin&Finance
64-4910-00-554970 Charges by General Fund $ - $ 82,090
Admin&Finance Total $ - $ 82,090
Stormwater Fund Total $ - $ 200,000

Garage Fund - Revenues
AC* 24 -t FY25 Recommend
82-3650-00-453610 Charges To General Fund $ 923,595.00 $ 980,195.00
82-3650-00-453661 Charges To Water Fund $ 76,285.00 $ 81,085.00
82-3650-00-453662 Charges To Sewer Fund $ 75,160.00 $ 79,960.00
82-3650-00-453663 Charges To Electric Fund $ 42,860.00 $ 45,540.00
82-3650-00-453681 Charges to Asset Management $ - $ -
82-3800-00-463830 Miscellaneous Revenue $ - $ -
82-3800-00-463835 Sale of Materials/Fixed Assets $ - $ -
82-3850-00-473831 Investment Income $ - $ -
Total $ 1,117,900 $ 1,186,780
Garage Fund - Expenditures
Description I FY24 Budget Al1'25 Recommended
82-8200-00-511210 Regular Pay $ 181,200 $ 202,350
82-8200-00-511220 Overtime Pay $ 2,500 $ 5,000
82-8200-00-511230 Temporary And Part Time Pay $ - $ _ -
82-8200-00-511810 FICA $ 14,600 $ 15,870
82-8200-00-511820 Retirement Expense $ 22,900 $ 27,640
82-8200-00-511825 401K Expense-GARAGE $ 9,400 $ 10,120
82-8200-00-511830 Hospital Expense $ 43,000 $ 63,125
82-8200-00-511831 Retired Employee Ins. Exp $ - $ -
82-8200-00-511832 Life Insurance Expense $ 500 $ 500
82-8200-00-511833 Dental Insurance $ 3,000 $ 1,500
82-8200-00-511840 Health Reimburs Expense - Reg $ 7,000 $ 4,375
82-8200-00-511841 Health Reimburse Exp- Ret $ - $ -
82-8200-00-511850 Unemployment Ins. Expense $ 200 $ 200
82-8200-00-511860 Workers Comp. Expense $ 3,000 $ 3,000
82-8200-00-521990 Prof. Services/Consultant Fees $ -
82-8200-00-532120 Uniform Expense $ 5,400 $ 5,500
82-8200-00-532500 OIL $ 15,000 $ 15,000
82-8200-00-532510 Gas $ 350,000 $ 350,000
82-8200-00-532520 Tires $ 105,000 $ 100,000
82-8200-00-532920 Materials And Supplies $ 250,000 $ 300,000
82-8200-00-533180 Travel And Training $ 4,000 $ 8,000
82-8200-00-533210 Telephone $ 2,100 $ 2,000
82-8200-00-533330 Propane Gas $ 25,000 $ 20,000
82-8200-00-533520 Equipment Repairs/Maintenance $ 39,000 $ 45,000
82-8200-00-534390 Equipment Rentals $ - $ -
82-8200-00-534490 Other Contractual Service $ - $ -
82-8200-00-534510 Property And Gen. Liab. Ins. $ 3,500 $ 4,000
82-8200-00-534520 Vehicle Insurance $ 400 $ 400
82-8200-00-534580 Other Insurance Costs $ 200 $ 200

82-8200-00-534910 Dues Memberships And Subscript $ 1,000 $ 3,000
82-8200-00-545400 Vehicles $ 20,000 $ -
82-8200-00-545500 Equipment $ - $ -
82-8200-00-545900 Capital Improvements $ - $ -
82-8200-00-548100 Internal Service Costs $ 10,000 $ -
Total $ 1,117,900 $ 1,186,780

General Fund - Capital Budget
Capital Outla FY25-Dept Requqiiimaimended
Administration
Total Administration: $ - $ -
Finance Department
2- Meter Reading Data Collectors $ 19,000 $ 19,000
Time &Attendance System Add-On for Munis $ 50,000 $ 50,000
Total Finance Department: $ 69,000 $ 69,000
Public Works
HVAC Replacements $ 35,000 $ -
Public Works Gate Upgrades $ 10,000 $ -
Public Works Roof Replacement $ 225,000 $ -
Salt Spreader for Gator(Parking Lots-Battery Power) $ 8,000 $ -
Public Works Total: $ 278,000 $ -
Police Department
3 Patrol Vehicles and Outfitting $ 155,000 $ -
Bldg. Expansion SRT Room $ 105,000 $ -
Falcon License Plate Readers (LPR'S) $ 22,000 $ -
Hydraulic Door Ram System for schools (The Saint) $ 12,000 $ -
Replace Ballistic Vests Carrier Level Ill Plates for Officers $ 10,000 $ 10,000
Ballistic Vest (New & Replacements) $ 12,000 $ 12,000
Reburbished Bearcat G2 (Armored Rescue Vehicle) $ 200,000 $ -
Total Police Department: $ 516,000 $ 22,000
Fire Department
Ladder Truck 15 $ 2,300,000 $ -
Engine 2 $ 1,000,000 $ -
Ford Pickup $ 75,000 $ -
New Building Station 2 $ 6,000,000 $ 570,000
Addition Station 1 $ 1,500,000 $ -
Total Fire Department: $ 10,875,000 $ 570,000
Streets and Sanitation
1998 ODB Leaf Collector $ 100,000 $ 100,000
2004 F-450 Dump Truck $ 100,000 $ -
Boyd Ave RR $ 75,000 $ -
Scates st RR $ 75,000 $ -
Garbage Cans (Main Street and Hazelwood) $ - $ 31,000
Total Street and Sanitation: $ 350,000 $ 131,000
Powell Bill
Paving $ 400,000 $ 400,000

Oakdale Rd Bridge $ 300,000 $ -
Total Powell Bill: $ 700,000 $ 400,000
Cemetery _
Mini Track Hoe $ 62,000 $ -
Bobcat Zero Turn Mower $ 26,000 $ -
Total Cemetery: $ 88,000 $ -
Development Services
Vehicle Replacement $ 45,000 $ -
Greenways $ 130,000 $ -
Total Development Services: $ 175,000 $ -
Parks And Recreation
Cardio Equipment Replacement $ 175,000 $ 50,000
New Pavilion at Skate Park $ 85,000 $ -
Total Parks And Recreation: $ 260,000 $ 50,000
Downtown
Miller Street Mini Park $ 25,000 $ -
Replace Main Street Planters &Garbage Containers $ 49,500 $ -
Town Square Topographic Survey $ 15,000 $ -
Total Downtown: $ 89,500 $ -
Total General Fund Capital: $ 12,700,500 $ 842,000

Water, Sewer, Electric, and Garage Fund - Capital Budgets
Department Capital Outlay FY25-Dept Requests FY25 Recommended
Garage Garage
Outside Shed for Column Lifts $ 80,000 $ -
Diagnostic Scan Tool mdmax5 $ 12,000 $ -
Tire Changer&Balancer $ 34,000 $ -
Total Garage: $ 126,000 $ -
Electric Fund Electric Fund
Back Yard Machine-Setting Poles $ 260,000 $ -
Equipment Trailer $ 15,000 $ -
Allison Acres $ 400,000 $ 400,000
Sunnyside Development $ 500,000 $ 500,000
Russ-Walnut Project $ 105,830 $ 105,830
Chipper Truck-No Electric Option $ 120,000 $ -
Pole Rental Inventory $ - $ 50,000
Electric Fund Total: $ 1,400,830 $ 1,055,830
Water Fund Water Fund
Maint Hy-Trak Skid Steer $ 70,000 $ -
Maint Meter Truck $ 75,000 $ -
Maint Water Meters to Replace Manual Read Meters $ 1,152,000 $ -
Maint Repeater Station $ 50,000 $ -
Maint SCADA System Upgrade $ 30,000 $ -
Treatment Filter/Process Turbidimeters $ 36,000 $ -
Treatment !Filter Valve Actuators(Spares) $ 45,000 $ -
Treatment John Deere Excavator $ 100,000 $ -
Treatment Sludge Feasibility Study $ 25,000 $ 25,000
Water Fund Total: Water Fund Total: $ 1,583,000 $ 25,000
Sewer Fund Sewer Fund
Maint 'Sewer Truck Building $ 100,000 I $ -
Maint Jack Hammer Split with Streets $ 5,400 $ -
Maint Lake Junaluska Sewer Rehab $ 250,000 $ 162,739
Maint Misc.Line Replacements $ 150,000 $ -
Treatment John Deere Excavator $ 60,000 $ -
Treatment Lab Equipment Upgrade $ 25,000 $ 25,000
Treatment Secondary Sludge Buliding Roof $ 50,000 $ -
Treatment Diesel Pump $ 100,000 $ -
Sewer Fund Total: Sewer Fund Total: $ 740,400 $ 187,739

ARP FUNDS
Appropriation of ARP
Project Description Funds Status
Law Enforcement for Police Department Vehicles $ 247,815 Complete
Fire Service for Fire Vehicles $ 81,119 Complete
Sanitation Service Garbage Cans $ 304,953 Complete
Storm Sewer on Kentucky Avenue $ 54,367 Complete
Greenway & Pedestrian Bridge $ 209,392 In Process- PO Issued
Water Project Pigeon Street $ 419,213 Complete
l&I Mitigation/Slip Lining $ 51,958 Complete
Column Lifts for Garage $ 43,745 Complete
F350 for Garage $ 58,858 Complete
Small Excavator $ 29,300 Complete
Tractor with Snow Removal Equipment $ 34,505 Complete
Dispatch Center Upgrade $ 112,189 Complete
Finance Dept SUV $ 39,042 Complete
Hazelwood Offices/FD Bunks $ 150,000 In Process- PO Issued
Police Sedan & Equipment $ 49,194 Complete
Police Fire Arms $ 8,221 Complete
Axon Car and Body Worn Camera System $ 84,769 Complete
Trash Truck $ 360,000 Ordered - PO Issued
Parks & Rec Maint. Truck $ 56,243 Complete
Obama King Park Bathroom $ 119,130 In Process- PO Issued
Repair of Tennis Courts $ 53,000 In Process- PO Issued
Electric Mower for Parks $ 22,000 Complete
Sewer Bypass Pump $ 50,804 In Process- PO Issued
Water Plant Support Beams for Basin $ 31,823 In Process- PO Issued
Water Plant Turbine Pumps $ 103,500 In Process- PO Issued
Water Plant Mushroom Tank (HFS & Caustic) $ 80,000 Waiting on Quotes
Water Plant Lab Instrumentation $ 15,000 Complete
Water Maint Browning Branch Pump Upgrade $ 55,000 Waiting on Quotes
Street Sweeper $ 280,522 Complete
HVAC for New DWC Office $ 26,249 In Process- PO Issued
Total $ 3,231,911
Future Capital $ -
TOTAL RECEIVED $ 3,231,911

Debt Payments
Description Amount
Fire
New Fire Truck $ 76,502
Land/Truck $ 75,257
Parks and Recreation
Dectron Dehumidification Unit $ 88,665
Public Works
Public Services Additions and Improvements $ 106,829
General Debt Service (Public Buildings & Parking)
Fire Station $ 169,310
Police Station $ 211,337
TOTAL GENERAL FUND $ 727,900
Water Maintenance
Water Meters $ 16,447
Various Water Lines $ 53,271
TOTAL WATER FUND $ 69,718
GRAND TOTAL $ 797,618

Town of Waynesville 24-25 Fee Schedule
Effective July 1, 2024-June 30, 2025
GENERAL FUND
Utility Accounts
New Account Fee $25.00
Reconnection Fee $50.00
After Hours $100.00
Return Check Fee (Insufficient Funds) $25.00
Theft investigation charge (meter tampering) $ 75.00 per occurrence
Miscellaneous
Copies - Black and White, per page $0.10
Copies-Color, per page $0.20
Copies-24"-48"plot map copy- Black and White, per page $3.00
Copies-24"-48" plot map-Color, per page $10.00
Weed, Brush Removal, or Mowing $150.00 for the first hour
Each Additional Hour $100.00/hour
SANITATION &SOLID WASTE COLLECTION (monthly fees)
Residential Garbage (1 weekly pickup) $11.00
Commercial Garbage (1 weekly pickup) $24.00
CEMETERY
Administrative Fee-Research Graves $50.00
Administrative Fee-Deed Transfer $100.00
Call Out(weekends, holidays, outside normal operating hours) $300.00
John Taylor and Shook Survey Sections
Traditional Burial Space $2,000.00
($1,250 to perpetual care fund/$750 to General Fund)
Opening/Closing-Cremation $300.00
Columbarium Area
Columbarium Niche _ $1,500.00
($1,000 to perpetual care fund/$500 to General Fund,includes partial engraving of door.)
Opening/Closing of Columbarium Area $300.00
(Includes completion of engraving of granite door,Town staff removing&replacing door.)
In Ground Space for Cremations (Urn Garden) _ $1,500.00
($750 to perpetual care fund/$550 to General Fund/$200 for flat granite stone)
Urn Garden(in-ground inurnment)includes excavating and filling burial space by Town personnel,placement and engraving of
granite marker to include the addition of date of death.
POLICE DEPARTMENT
Police Reports (per report) $2.00
Off Duty Security (4 hour minimum) $25.00 per hour
Parking Violations
Overtime Parking $5.00
Parking in Restricted Area $10.00
Double Parking $10.00

Parking in Handicapped Space $100.00
Parking in Prohibited Area $10.00
Parking Too Close to Intersection $10.00
Parking in Wrong Direction $10.00
Parking in Alley Way $10.00
Obstructing Traffic Lane $10.00
Improper Parking $10.00
Parking in Loading Area $10.00
Parking in No Parking Zone $10.00
Parking in Fire Zone $50.00
Parking Too Close to Fire Hydrant $10.00
Parking Too Close to Stop Sign _ $10.00
Parking Across Lines $10.00
Parking in Crosswalk _ _ _ $10.00
Blocking Private Driveway $10.00
Persons violating parking regulations shall be subject to the above schedule of civil penalties to be
recovered by the Town of Waynesville in civil action.
DOWNTOWN MSD
Festival Vendor Fees
Booth Space $175.00
Double Booth Space $290.00
Commercial Food Vendor Booth Space $185.00
Commercial Food Vendor Double Booth Space $295.00
Non-profit Food Vendor Booth Space $125.00
Non-profit Food Vendor Double Booth Space $190.00
Parade Entry Fees
Parade Entry Fee (per space) $40.00
Business Licenses
Schedule B (State Regulated)
Beer License-On Premises $15.00
Beer License-Off Premises $5.00
Wine License-On Premises $15.00
Wine License-Off Premises $10.00
Maximum penalty is 25%of the privilege license tax due
Penalties are automatic, and may be recovered using the same collection methods available for the
collection of privilege license taxes.
PLANNING DEPARTMENT
Planning&Zoning Permits
Stand alone Land Dev Permit or Zoning Verification Letter $25.00
Certificate of LDS Compliance Zoning Verification/Zoning Letter $25.00

Temporary Use Permit other than mobile food vendors $20.00
Temporary Use Permit for mobile food vendors $50.00
Local Land Disturbing Permit(1000 sf< 1 acre) $75.00
Floodplain Development Permit $25.00
Operating Without Permit(Land Disturbance, Zoning, Occupancy,
Signage, or Building Permit) $200.00
Minor Site Plan Review
Single family or duplex residence $25.00
Multi-family with less than 8 units _ $100.00
Non-residential development or expansion up to 1,000 sq ft $100.00
Bed and Breakfast or Inns $100.00
Major Site Plan Review
$100.00 for up to 8 units and
Multi-family residential $20/unit greater than 8
Non-residential development or expansion over 1,000 sq ft $200.00
Hotel/Motel $400.00
Subdivision (Minor) $50+$10/lot
Subdivision (Major) $350+ $10/lot
Monopole Wireless Communications Tower $1,000.00
First Layer Parking Increase $500.00
All Others, in addition to site plan review fees $200.00
Special Use Permits
General Commercial -Greater than 100,000SF $750.00
Monopole Wireless Communications Tower $1,000.00
First Layer Parking Increase $500.00
All Others, in Addition to site plan review fees $200.00
Stormwater Review Fee
$750+ engineering review fee
5 3 acres minimum $200
$1200+ engineering review fee
>3 acres minimum $200
Historic Preservation Commission
Local Landmark Designation $200.00
Designation of Historic District No charge
Certificate of Appropriateness (Minor) $25.00
Certificate of Appropriateness (Major) $50.00
Board of Adjustment
Appeal of Administrative Decision $300.00
Variance Request $300.00
Text Amendment $500.00

Map Amendment(Rezoning)
1 acre or less $500.00
Each additional acre $50.00
Conditional District- 1 acre or less $500.00
Each additional acre $100.00
Sign Permits $4.00 per sq.ft. -$40 min.
Voluntary Annexation $250.00
Unopened right-of-way or platted street closure $250.00
Inspections
New Single Family Dwelling/Single Family Additions (Crawl Space or Slab on Grade)
0 to 1,000 square feet $.40 per sq. ft.
1,001 to 1,500 square feet $.45 per sq. ft.
1,501 to 2,000 square feet $.50 per sq. ft.
$.50 per sq. ft. and $50.00 for each
Over 2,000 square feet increase of 500 sq. ft.
Minimum $75.00 per trade
Unfinished Basement $100.00
Attached Garage $75.00
Homeowners Recovery Fund (per G.S. 87-15.6) $10.00
Single Family Alterations
SQUARE FOOTAGE
0-1000 $.25 per sq. ft. - minimum $75.00
1001 - 1500 $.25 per sq. ft.
1501 - 2000 $.25 per sq. ft.
2001 - 2500 $.25 per sq. ft.
2501 -3000 $.25 per sq. ft.
3001-up $.25 per sq. ft. and $50.00 for each
increase of 500 sq. ft.
Deck Permit
Uncovered Deck $100.00
additional trades are $75 per trade
Covered Deck $150.00
additional trades are $75 per trade
Modular Home $400.00
Manufactured Homes
Single wide $200.00
Double wide $300.00
Triple wide $400.00
(Deck permit required over 35 sq.ft.of deck)

Accessory Building(does not include trades)
Includes Electric, Plumbing and A/C $75.00 each and $.40 per sq. ft.
Miscellaneous Residential &Commercial
Electric Service Change $75.00
Demolition permit $100.00
HVAC changeout $75.00
Gas Line $75.00
Water/Sewer line Replacement $75.00
Retaining wall _ $100.00
Swimming Pool $150.00
Permit renewal fee $50.00
Plumbing, electric, and mechanical not covered elsewhere
($75.00 minimum charge per trade) $75.00 per trade
Other Permits and Fees
Day Care & Home Care $75.00
ABC Inspection $200.00
Driveway Permit $150.00
Solar Panel $150.00
Starting construction without permit Double the Permit Fee
Residential Re-roof $0.00
Commercial Re-roof of 20,000 s.f. or less $100.00
Commercial Re-roof greater than 20,000 s.f. $200.00
Occupancy Use $75.00
Plan Review-Commercial _ $.05 per sq ft
Fire Sprinkler and Fire Alarm Plan Review $150.00
Fire Sprinkler and Fire Alarm Permit Fee - no permit fee if submitted
at time of application and part of the approved plans $150.00
Special Events Permit $50.00
Tent Inspection $50.00
Additional/ Re-Inspection (each) after first fail $50.00
Pre-permit inspection (walk through commercial) $50.00
Commercial Building
$.50/sq. ft.
Minimum $75.00 per trade

RECREATION DEPARTMENT
Recreation Center Admission Memberships
Category Daily 6 Visits 1 Month 3 Months 6 Months Yearly
Res N-Res Res N-Res Res N-Res Res N-Res
$393.30 $414 $763.80 $804
Family of 4** $ 25.00 $ 125.00 $ 83.00 $ 90.00 $ 205.00 $ 215.00 $65.55 mo. $69 mo. $63.65 mo. $67 mo.
(Additional family members are$14.00 per month)
$307.80 $325 $592.80 $624
Family of 2** $ 15.00 $ 75.00 $ 69.00 $ 72.00 $ 165.00 $ 172.00 $51.30 mo. $54 mo. $49.40 mo. $52 mo.
$228 $240 $421.80 $444
Individual Adult(18 -59 yrs) $ 10.00 $ 52.00 $ 55.00 $ 57.00 $ 122.00 $ 128.00 $38 mo. $40 mo. $35.15 mo. $37 mo.
$114 $120 $205.20 $216
Individual Child(5-11 yrs) $ 5.00 $ 25.00 $ 35.00 $ 37.00 $ 67.00 $ 70.00 $19 mo. $20 mo. $17.10 mo. $18 mo.
$142.50 $150 $262.20 $276
Individual Youth(12-17 yrs) $ 8.00 $ 40.00 $ 41.00 $ 43.00 $ 79.80 $ 84.00 $23.75 mo. $25 mo. $21.85 mo. $23 mo.
OR Full-Time Student(College or High School)with valid ID)OR Special(Senior Citizen(60+yrs)OR Handicapped)
Individual Spectator(5-99 yrs) $ 4.00
Children(0-4 yrs) $ 2.00
Pickleball Punch Pass 10 visits $ 40.00
Corporate Membership Rate(available to businesses with five(5)or more employees as members)
If total Corporate Membership drops below the 5 employee minimum,a 30 day grace period is allowed to obtain a 5th member.Proof of business may be
required to obtain this rate.
Category Daily 6 Visits 1 Month 3 Months 6 Months Yearly
$330 $635
Family of 4 N/A $ 70.00 $ 172.00 $55 mo. $52.91 mo.
(Additional family members are$11.00 per month)
$260 $495
Family of 2 N/A $ 57.00 $136.00 $43.33 mo. $41.25 mo.
$190 $355
Individual Adult(18 -59 yrs) N/A $ 46.00 $ 92.00 $32 mo. $29.58 mo.
$120 $215$17.91
Individual Youth(12-17 yrs) N/A $ 34.00 $ 68.00 $20 mo. mo.
OR Full-Time Student(College or High School)with valid ID)OR Special(Senior Citizen(60+yrs)OR Handicapped)
Individual Spectator(5-99 yrs) $ 4.00
Children(0-4yrs) FREE
Memberships(Regular and Corporate)
1 Month memberships expire one month from date of purchase.
1 and 3 Month memberships must be paid in full.
Consecutive monthly payment options are available for 6 Month and 12 Month Memberships.If a member fails to make the required payments,any future memberships must
be paid in full or pay 1 month in full then can go back to regular payments.
Childcare:Drop in
_ Members:Free
Non-members:$6
Admission Passes
Daily,6 Visit and 12 Visit passes are not considered memberships.
6 visit passes expire 6 months from date of purchase.
Family: an individual,spouse,or dependent children that can be claimed on taxes.Step-children and adopted children qualify.Court documentation is required
to include foster children on a family membership. Anyone age 25 or over(other than parents),engaged couples,couples living together,older siblings,aunts,
cousins,or grandchildren DO NOT qualify for the family rate.
Group Rate(Daily visit for groups of 15 or more non-members.Available only with advance notice.)
Individual Adult(18 -59 yrs) $9.00
Individual Child(5-11 yrs) $5.00
Individual Youth(12-17 yrs) $7.00

Recreation Center Rental Rates
Multi-purpose Rooms
*Rates are Based on Two Hour Minimum Res N-Res
1 Room $75.00 $90.00
Kitchen+1 Room $150.00 $175.00
Kitchen+2 Rooms $220.00 $250.00
If utilizing for more than two hours(i.e.3 hours or more)will be charged for an additional block of time.
Pool Parties
*rates appplicable for 2 hour time blocks(Saturdays 11:30-1:30,1:30-3:30,3:30- Headcount Res N-Res
5:30) _ up to 20 $75.00 $85.00
21-30 $85.00 $95.00
31-40 $100.00 $115.00
41-50 $120.00 $140.00
Private Pool Paries *Saturdays 5:30-7:30 up to 50 $225.00 $250.00
51-75 $275.00 $300.00
76+ $350.00 $375.00
Kayak Roll Session*winter
season per person $12.00 $15.00
Gymnasium (Capacity 709)(10 am-12 noon;1-3 pm;4-6 pm)-applicable to operating hours Res N-Res
Entire Gym $150.00 $200.00
1/2 of the Gym $100.00 $125.00
Custom Rental Per Estimate $250.00 $300.00
Table Rental $7 per table
Volleyball/Pickleball Setup No Extra Charge
Pickleball Tournaments Held Only at the Armory
Athletic Programs
Softball Field Rental Res N-Res
All day 8:00am-10:OOpm $200.00 $225.00
Night only 5:00pm-10:OOpm $100.00 $125.00
Other Fees and Charges
Res N-Res
Bleacher Rental(1-2 sets,5 row,for 24 hours) $125.00 $250.00
(3-4 sets,5 row,for 24 hours) $225.00 $250.00
Shelter Rental(8 am-12 noon;1-5 pm) $80.00 $100.00
Rental of greenspace-no shelter Res N-Res
0-50 $ 125.00 $ 150.00
Contract rental priced by activity 51-100 $ 200.00 $ 225.00
101+ $ 250.00 $ 275.00
Old Armory
Daily Admission Res N-Res
$4.00 $6.00
Current Recreation Center members No Charge
Individuals ages 17 and under,60 and above,special needs,or involved with a
program at the Armory No Charge
Old Armory Rental Rates(2 hour blocks)
24 hour max,8 hours per day plus$7 per table rental Res N-Res
Gymnasium -applicable to operating hours $220.00 $250.00
Cafeteria $100.00 $150.00
Camp Fees(per week per child)
Res N-Res
Summer Camp $160.00 $175.00
After School($10 additional child fee) $50.00 $50.00
Home School($10 additional child fee) $5.00 $10.00
American Red Cross Course Fees
Res N-Res
Lifeguard Course $300.00 $350.00
CPR/First Aid/AED Course $75.00 $100.00

Swim Lessons Fees
Res N-Res
Private Lessons*appointment only Single session $40.00 $50.00
Five sessions $150.00 $175.00
Ten sessions $250.00 $350.00
Group Lessons*sessions per month Four sessions $80.00 $100.00
Eight sessions $120.00 $150.00
Base Camp on the Go Festival Fees (2 hour minimum)
Up to 50 participants $125 per hour
51 to 100 participants $225 per hour
101 plus participants $275 per hour
Refundable damage deposit $275.00
*Renter responsible for additional fees if crowd exceeds the anticipated number

Water Fund
Water Rates
Inside Outside
Bulk Sales(contract) $1.68/100 cf. $2.88/100 cf.
Industrial Sales $1.74/100 cf. $3.02/100 cf.
Retail Sales(Residential and Commercial)
(Base Charge)0-275 cubic foot $17.83 $32.14
>275 cubic foot $1.95/100 cf. $3.47/100 cf.
Irrigation Only Meter Inside Outside
(Base Charge)0-275 cubic foot $17.83 $32.14
>275 cubic foot $2.93/100 cf. $4.31/100 cf.
Pump Fee(per pump) I $8.39 I $12.54
Sales From Fire Hydrant $.02569/gallon
Illegal Hydrant Connection/Use $500 plus any damages
Maggie Valley Sanitary District
0-10,000 gallons $3,076.19
All over 10,000 gallons(per 1,000 gal.) $12.57/1,000 gal.
Fire Line Connection (monthly) Inside Outside
<2 inch $3.12 $7.03
<4 inch $12.48 $28.08
<6 inch $25.03 $56.29
>6 inch $43.82 $97.48
Inside Outside
Deposits
(tenant-occupied accounts only) $60.00 $100.00
Refund,transfer and application of deposit policies are the same as for electric deposits.
Late Payment Penalty(applied to any arrears balance) 2%per month
Reconnection Fee $50.00
Reconnection Fee After 4 PM or on Weekends $100.00
Tampering Fee
First offense $200.00
Second offense(or if service is disconnected) $500.00
Third offense(meter will be removed) Full cost of tap and connection fee
Meter Testing Fee(reimbursable if beyond 2.5%off) $75.00
$100 per hour plus cost of
At-fault damage to fire hydrant equipment
$200.00 plus cost of specialized
Meter Relocation Fee equipment,if necessary
Water Tap
Residential(5/8"x 3/4") $1,450.00
Special(3/4"x 3/4") $1,500.00
1" $1,750.00
1 1/2" $2,250.00
2" $3,250.00
Greater than 2" $1,500+Costs
Water Capacity Fees-effective July 1,2018
Per gallon per day $2.62
Residential Water and Sewer Capacity Fees are capped at$150,000 combined
It is the policy of the Town of Waynesville to establish a schedule of"System Development Fees in accordance with Article 8 of Chapter 162 of
the North Carolina General Statutes.The fees are intended to defray the cost of the water and sewer infrastructure as calculated in a report by
McGill Associates dated March,2018 and titled"Cost-Justified Water ands Wastewater S stem Develo I ment Fees Re s ort".
Sewer Fund
Sewer Rates(Based on water consumption unless separately metered)
Late Payment Penalty(applied to any arrears balance) 2%per month
I Inside I Outside

Bulk Sales
(Industrial,min.5,000 gpd) $2.9294/100 cf. $4.9892/100 cf.
Industrial Waste Surcharges
BOD $151.98/1,000 lbs.
COD $80.98/1,000 lbs.
TSS $80.98/1,000 lbs.
Retail Sales(Residential and Commercial)
Inside Outside
(Base Charge)0-275 cubic foot $25.94 $46.88
>275 cubic foot $3.76/100 cf. $6.89/100 cf.
Flat Rate Sewer Only $60.00
Connection Fee $25.00
After Hours Connection Fee $75.00
Industrial User Permits Inside Outside
Annual Fee $1,000.00 $2,000.00
Application Fee $200.00 $400.00
Hauled Wastewater
$0.0414/gallon
Septic Tank(domestic only) $54.23 minimum
$0.0414/gallon
Industrial Waste(non-domestic) $108.92 minimum
$0.0835/gallon
Industrial Waste(out of county) $163.66 minimum
All unit prices are applied to tanker capacity without regard to fill percentage
Grease Blockage $250.00/minimum on callout
Sewer Tap
4" $1,450.00
6"and larger $1,700.00
Sewer Capacity Fee-effective July 1,2018
Per Gallon per Day $3.05
Residential Water and Sewer Capacity Fees are capped at$150,000 combined
In addition to the tap fee,new connections to the sewage system of the Town of Waynesville shall pay a sewer capacity fee based on wastewater design
flow rate determined from the table of minimum allowable design daily flow in 15A NCAC,02T.0114 of the Environmental Management regulations
contained in the North Carolina Administrative Code.
For the tributary sewer systems of Junaluska Sanitary District,Town of Clyde or Maggie Valley,wastewater flow allocation letters will be charged the sewer
capacity fee at the outside rate. Lake Junaluska Assembly will be charged the sewer capacity fee for flow allocation letters at the inside rate(in
consideration of their participation between 1942 and 1990 in the costs of sewer trunk and treatment plant facilities). The minimum flow rate is 240 GPD.
It is the policy of the Town of Waynesville to establish a schedule of"System Development Fees in accordance with Article 8 of Chapter 162 of
the North Carolina General Statutes. The fees are intended to defray the cost of the water and sewer infrastructure as calculated in a report by
McGill Associates dated March,2018 and titled"Cost-Justified Water ands Wastewater System Development Fees Report". *Equivalent flow
rates will be per the North Carolina Administrative Code 15A: NCAC 18C.0409 and NCAC 02T.0114 (Authority NCGS 130A-315;103A-317)
Electric Fun.
Electric Rates
Waynesville's electric rates are reviewed and adjusted monthly based on power costs billed by town's supplier for wholesale rates.Monthly reviews will determine fuel
adjustments to be added to base rates shown below.
All electric sales are subject to a 7%sales tax imposed by the State of North Carolina,with the exception of electric sales to the State of North Carolina or United States
government,which are exempt from the sales tax.
Residential&Commercial fuel adjustment added to base rate as of January 1,2018 is$0.00000 per kWh.
Late Payment Penalty(applied to any arrears balance) 2%per month
Residential
Base Charge) $15.57

All kWh(s) $0.14047/kWh
Residential Solar(Accounts established prior to 4/26/22)
Base Charge $42.94
All kWh(s) 0.0780285/kWh
Net Meter Residential Solar Rate Rider(20kW Max.Sized to Existing Consumption)
Base Charge in addition to residential base rate $11.24
Residentail Rate $0.14047/kWh
Solar Power Credit $.0125 less than residential rate
Commercial,Single Phase(No Demand)
Base Charge $16.50
1-700 kWh $0.16569/kWh
701-4,000 kWh $0.13304/kWh
All over 4,000 kWh $0.12711/kWh
Commercial,Three Phase(No Demand)
Base Charge $25.43
1-700 kWh $0.16569/kWh
701-4,000 kWh $0.13304/kWh
All over 4,000 kWh $0.12473/kWh
Net Metering Commercial Solar Rate Rider(150 kW max.Sized to Existing Consumption)
Base Charge in addition to commercial base rate $11.91
1-700 kWh $0.16568/kWh
701-4,000 kWh $0.13304/kWh
All over 4,000 kWh $0.12711/kWh
Solar Power Credit $0.09
Net Metering Governmental Solar Rate Rider(150 kW max.Sized to Existing Consumption)
Base Charge in addition to commercial base rate $11.91
1-700 kWh $0.16568/kWh
701-4,000 kWh $0.13304/kWh
All over 4,000 kWh $0.12711/kWh
Solar Power Credit $0.09
Demand Accounts
Demand meters are placed on all commercial accounts with an actual or anticipated 12 month average consumption of at least 5,000 kWh per month.
Accounts will be removed from demand service rates when the calendar year average declines below a 5,000 kWh per month average or the nature of the operation is
changed to the extent that the average consumption will be less than 5,000 kWh per month.
Three Phase
Base Charge $18.94
Usage $0.097428/kWh
Single Phase
Base Charge $16.50
Usage $0.097428/kWh
In addition to the kilowatt hours charges,peak metered demand is billed at$8.3073 per kilowatt of peak demand per month.
Industrial Accounts
Industrial rates are used on all industrial accounts with an actual or anticipated 12 month average consumption of at least 1,500,000 kWh per month.
Industrial fuel adjustment added to base rate as of January 1,2018 is$0.00000 per kWh.
Three Phase
Base Charge $18.94
Usage $0.071605/kWh
In addition to the kilowatt hours charges,peak metered demand is billed at$17.72 per kilowatt of peak demand per month.
Renewable Energy and Efficiency Portfolio Standards(REPS)
In 2007,the North Carolina General Assembly passed legislation that requires utility companies to develop an increasing supply of alternative energy resources,with 3%
of their total supply coming from renewable by 2013 and 12% from renewable by 2021. Utility companies are charging their customers to recover the cost of the
renewable energy they purchase. In turn the Town is passing along these costs to its customers. These charges(REPS)are set each December by our power supplier.

Residential $0.66
Commercial $5.36
Industrial $41.69
Deposits(tenant-occupied accounts only)
Residential $170.00
Commercial $200.00
Deposits may be refunded at customer request if the most recent twelve months of billings have been paid before a late-payment penalty has been added. Deposits
available at termination of service are applied to unpaid utility balances and any excess deposit is refunded to customer.
Deposits may be transferred to a new account when customer is moving if the current account is paid in full. The final bill at the current location will be transferred to
the new location if not paid in full within thirty(30)days of billing.
Area Lighting Fixture
30 to 140 LED/Sodium Vapor,100w/9,500 lumen Semi-Enclosed $15.00
150 to 215 LED/Sodium Vapor,400w/50,000 lumen Enclosed $30.00
220 to 280 LED/Metal Halide,400w/40,000 lumen Flood $45.00
Lighting Fixtures(no longer available to new customers)
Sodium Vapor,150w/16,000 lumen Semi-Enclosed $19.00
Sodium Vapor,400w/50,000 lumen Flood $33.00
Mercury,175w/7,000 lumen Semi-Enclosed $13.00
Special Area Lighting Pole
If other than distribution pole,add monthly charge per pole
Wood $7.00
Or,a one-time pole charge $250.00
Underground service for area lighting
Monthly $5.00
Or a one-time charge $200.00
Underground Service for New Homes(Up to 4/0 wire)
0-100 feet of wire from pole to house $250.00
All wire over 100 feet $3.00/ft
Underground Service for Existing Homes That Change from Overhead(Up to 4/0 wire)
Opening and Closing of Ditch $100.00/hr
All wire $3.00/ft
3 Phase Underground Service
4/0 wire $3.00/ft
350 mcm $4.00/ft
500 mcm $5.50/ft
Opening and Closing of Ditch $100.00/hr
If a customer digs his own ditch,the ditch must meet electrical code before the Town will put wire into the ditch.
Reconnection Fee $50.00
Reconnection Fee After 4 PM or on Weekends $100.00
Demand Account Reconnection Fee $100 per hour plus cost of
supplies/equipment
Broken Seal on Electric Meter $100.00
Tampering Fee
First offense $400.00
Second offense(or if service is disconnected) $1,000.00
Third offense(meter will be removed) Full cost of tap and connection fee
Meter Testing Fee(reimbursable if beyond 2.5%off) $100.00
Meter Relocation Fee $200.00 plus cost of specialized
equipment,if nec
At Fault damage to power pole/equipment $100 per hour plus cost of
equipment
Pole Co-Location Fees
Cable Attachment Rate $25.00 per pole
Remove Stub Pole $250 per pole

Transfer Tangent Telephone Attachment $50 per attachment
Electric Cooperative Installation of Underground Ground Lead $100 per ground lead
Electric Cooperative Installation of Overhead Pole Ground $175 per ground
Storm Water Fund
The Storm Water Fund is established to provide revenue to administer the EPA Storm Water Program.The Fund creates five Residential and five
Commercial fee tiers determined by parcel acreage.Fees are applied in multiples of an"Equivalent Residential Unit"(ERU)determined by the average
impervious surface of parcels throughout Town with the associated fee of a single ERU being$2.86.For example,such impervious surfaces would include
building footprints as well as paved and unpaved driveways.Larger properties are categorized into higher tiers in order to consider the increased potential
impact of those properties on the Town's stormwater management system so that the burden of managing those effects is better distributed
proportionately.
Storm Water Rates
Residential
ERA Range . ERU Monthly Fee Annual Fee
Tier 1:0.0001-0.7001 0.5 $ 1.43 $ 17.15
Tier 2:0.7002-1.4002 1.0 $ 2.86 $ 34.30
Tier 3:1.4003-2.1003 2.0 $ 5.72 $ 68.59
Tier 4:2.1004-2.8004 3.0 $ 8.57 $ 102.89
Tier 5:2.8005-and up 4.0 $ 11.43 $ 137.19
Commercial
ERA Range ERU Monthly Fee Annual Fee
Tier 1:0.0001-0.7001 1.0 $ 2.86 $ 34.30
Tier 2:0.7002-1.4002 2.0 $ 5.72 $ 68.59
Tier 3:1.4003-2.1003 3.0 $ 8.57 $ 102.89
Tier 4:2.1004-2.8004 6.0 $ 14.15 $ 205.78
Tier 5:2.8005-and up 9.0 $ 25.72 $ 308.67

ORDINANCE NO.0-26-24
BUDGET ORDINANCE 2024-2025
SECTION 1: The following amounts are hereby appropriated for the operation of the Town of Waynesville and its activities for the fiscal year
beginning July 1,2024 and ending June 30,2025 according to the following summary and schedules.
SUMMARY Estimated Revenues Appropriations
General Fund $ 19,070,765 $ 19,070,765
Water Fund $ 3,535,417 $ 3,535,417
Sewer Fund $ 3,970,000 $ 3,970,000
Electric Fund $ 11,324,608 $ 11,324,608
Stormwater Fund $ 200,000 $ 200,000
TOTAL BUDGET $ 38,100,790 $ 38,100,790
SECTION 2: That for the said fiscal year there is hereby appropriated out of the General Fund the following:
Estimated Expenditures Amount
Town Council $ 40,317
Administration $ 229,930
Downtown $ 198,400
Finance $ 473,720
Public Works $ 678,139
Police $ 6,170,460
Fire $ 3,168,945
Street and Sanitation $ 2,911,920
Powell Bill $ 505,000
Cemetery $ 289,930
Development Services $ 1,025,005
Special Appropriations $ 94,500
Parks and Recreation $ 2,903,851
Debt Service $ 380,648
Total $ 19,070,765
SECTION 3: It is estimated that the following General Fund Revenues will be available during the fiscal year beginning July 1,2024 and ending June
30,2025 to meet the foregoing General Fund Appropriations:
Estimated Revenues Amount
Ad Valorem Taxes-Current and Previous years $ 8,164,215
Fire Tax $ 635,900
Sales Tax $ 4,680,000
Utilities Franchise Tax $ 812,000
Wine and Beer $ 40,000
Other Taxes $ 7,650
Court Costs and Fees $ 1,500
Powell Bill $ 405,000
DWC Event Fees $ 35,000
Building Permits and Fees $ 193,850
Reconnect and Late Fees $ 90,000
Cemetery Revenues $ 26,000
Recreation Department Revenues $ 497,250
Police Contract Services $ 170,000
Garbage Sanitation Fees $ 690,000
Investment Income $ 300,000
Miscellaneous Income $ 116,800
Sale of Fixed Assets and Materials $ 25,000
Operating Transfer from Other Funds $ 1,275,600
ABC Revenues $ 216,000
Fund Balance Appropriated—Powell Bill $ 100,000
Fund Balance Appropriated $ 589,000

Total $ 19,070,765
SECTION 4: That for said fiscal year there is hereby appropriated out of the Water Fund the following:
Estimated Expenditures
Water Maintenance $ 1,339,310
Water Treatment $ 1,263,390
Charges by General Fund $ 932,717
Total $ 3,535,417
SECTION 5: It is estimated that the following Water Fund Revenues will be available during the fiscal year beginning July 1,2024 and ending June
30,2025 to meet the foregoing Water Fund Appropriations:
Estimated Revenues
Water Charges $ 3,350,000
Water Taps And Connections $ 45,000
Capacity Fee $ 25,000
Miscellaneous Revenue $ 2,000
Investment Income $ 65,000
Fund Balance Appropriated $ 48,417
Total $ 3,535,417
SECTION 6:That for said fiscal year there is hereby appropriated out of Sewer Fund the following:
Estimated Expenditures
Sewer Maintenance $ 1,259,419
Sewer Treatment $ 1,783,045
Charges by General Fund $ 927,536
Operating Transfer $ -
Total $ 3,970,000
SECTION 7: It is estimated that the following Sewer Fund Revenues will be available during the fiscal year beginning July 1,2024 and ending June
30,2025 to meet the foregoing Sewer Fund Appropriations:
Estimated Revenues
Sewer Charges $ 3,825,000
Sewer Taps And Connections $ 30,000
Capacity Fee $ 25,000
Investment Income $ 90,000
Fund Balance Appropriated $ -
Total $ 3,970,000
SECTION 8: That for said fiscal year there is hereby appropriated out of the Electric Fund the following:
Estimated Expenditures
Maintenance $ 2,238,050
Power Purchases $ 6,470,000
Charges by General Fund $ 1,235,128
Operating Transfers $ 1,381,430
Total $ 11,324,608
SECTION 9: It is estimated that the following Electric Fund Revenues will be available during the fiscal year beginning July 1,2024 and ending June
30,2025 to meet the foregoing Electric Fund Appropriations:
Estimated Revenues
Electric Charges $ 10,325,500
Security Lights $ 56,000
Street Lights $ 115,000
Underground Service Install $ 15,000
Renewable Energy Portf.Stand. $ 59,000

Electric Pole Rent $ 82,000
Sales Tax Charges $ 510,000
Miscellaneous Revenue $ 20,000
Sale of Materials/Fixed Assets $ 1,000
Investment Income $ 65,000
Fund Balance Appropriated $ 76,108
Total $ 11,324,608
SECTION 10: That for said fiscal year there is hereby appropriated out of the Stormwater Fund the following:
Estimated Expenditures
Stormwater Management $ 117,910
Charges by General Fund $ 82,090
Total $ 200,000
SECTION 11: It is estimated that the following Stormwater Fund Revenues will be available during the fiscal year beginning July 1,2024 and ending
June 30,2025 to meet the foregoing Stormwater Fund Appropriations:
Estimated Revenues
Stormwater Charges $ 200,000
Total $ 200,000
SECTION 12: Tax Rate Established
An Ad Valorem tax rate of 47.90 cents per$100 on real and personal property billed by the town is hereby established for the Town of Waynesville.
The total real and personal property valuation is$1,546,111,001 as of January 1,2024 with an estimated rate of collection of 99.19 percent and on
motor vehicles billed by the North Carolina Department of Motor Vehicles with a value of$120,014,187 with an estimated rate of collection of
99.99 percent for motor vehicles collected by the state. A tax rate of 19 cents per$100 is hereby established for the Downtown Waynesville MSD
with a valuation of$57,234,400 as of January 1,2024,with an estimated rate of collection of 99.19 percent.
SECTION 13: Rates effective for the fiscal year beginning July 1,2024 are contained in the accompanying Town of Waynesville 2024-2025 Fee
Schedule.
SECTION 14: Special Authorization
A. The Budget Officer may transfer amounts between objects of expenditure within a department without limitations.
B. The Budget Officer may make interfund loans as deemed necessary.
SECTION 15: Restrictions-Budget Officer
A. The transfer of monies between funds,except as noted in this document,shall be accomplished by Town Council authorization only.
B. The utilization of any reserve or contingency appropriation shall be accomplished only with Council authorization.
SECTION 16: Encumbrances at Year End
Funds encumbered by the Town of Waynesville as of June 30,2024 are hereby appropriated to this budget.
SECTION 17: Utilization of Budget and Budget Ordinance
This Ordinance and the Budget Document shall be the basis of the financial plan for the Waynesville Municipal Government during the 2024-2025
fiscal year.
The Budget Officer shall administer the budget and ensure that departments are provided guidance and sufficient information to implement their
appropriate portion of the budget. The Finance Department shall establish records which are in consonance with the budget and this ordinance
and the appropriate statutes of the State of North Carolina.
Adopted this 11th day of June 2024.

TOWN OF WAYNESVILLE:
ATTEST:
I I
/��%�/U �'� ' ary Caldwell or
andace Poolton,Town Clerk
APPROVED A TO FORM:
1
Martha Sharpe Bradley,Town torney &401&.01

RESOLUTION NO. R-14-24
Resolution on Financial Operating Plan for the Garage Internal Service Fund
WHEREAS,the Town Council of the Town of Waynesville,wishes to establish a financial operating plan for
the Garage Internal Service Fund.
NOW,THEREFORE, BE IT ORDAINED by the Town Council of the Town of Waynesville to adopt a financial
operating plan for the 2024-2025 year for the Garage Internal Service Fund as follows:
Garage Operations:
Estimated Revenues:
Charges to User Departments $ 1,186,780
Total $ 1,186,780
Appropriations:
Operations $ 1,186,780
Total $ 1,186,780
Adopted this I lth day of June 2024.
TOWN OF WAYNESVILLE:
ATTEST:
ary Cald • I, Mayor
Candace Poolton,Town Clerk
APPROVED AS TO FORM:
4/4/6Martha Sharpe Bradle Town Attorney