Loading...
HomeMy WebLinkAboutNCS000410_MS4 Annual Report (2023-24 FY)_20240827 (2) ' 0111.1=2' iv - I� VILLAGE OF CLEMMONS NORTH CAROLINA APPROVED BUDGET AND BUDGET MESSAGE FOR THE FISCAL YEAR ENDING JUNE 30 , 2025 - 1 - VILLAGE OF CLEMMONS PROPOSED BUDGET FOR FISCAL YEAR ENDING JUNE 30, 2025 TABLE OF CONTENTS Budget Message 3 Budget 8 Estimated Revenues 9 Governing Board 13 Administration 14 Public Safety 18 Public Works 19 Streets 23 Planning&Zoning 24 Citizen Engagement& Events 27 Parks& Recreation 29 Grants 30 Capital Outlay& Major Repairs& Renovations 31 Debt Service 32 Transfers to Other Funds 33 Stormwater Utility Fund 34 Fee Schedule 37 Trend Analysis& Fund Balance 41 Pay Classification Plan 42 - 2 - VILLAGE or CLEMMONS N<>R7-II C.1R<>LI\:1 Honorable Mayor Council Members Village of Clemmons, North Carolina In accordance with the Local Budget and Fiscal Control Act and N.C. General Statute 159-11,the proposed Annual Budget for the Fiscal Year beginning July 1, 2024 and ending June 30, 2025 is balanced and submitted for your consideration. The recommended fund budgets are as follows: Fund Proposed General Fund $11,960,500 Stormwater Fund $ 1,882,565 Total $13,843,065 The proposed budget, as presented, is balanced using the current property tax rate of$0.15 per$100 of assessed valuation. On June 10, 2024, the Village Council will hold a public hearing on the fiscal year ending June 30, 2024 budget. Any person who wishes to be heard on the budget may appear at that time. This budget may be reviewed online at www.clemmons.org or Village Hall, 3715 Clemmons Rd, Clemmons, NC 27012. INTRODUCTION The process of preparing the annual budget is influenced by numerous external factors.These factors include the economic conditions prevailing at the state and local levels, as well as the goals and needs identified by the elected body, staff, and advisory boards of our community. Some of the external factors that affect this budget are the economy and continuing labor issues.All these factors are carefully considered in this budget. It is worth noting that this document represents a significant amount of careful consideration and study. GENERAL FUND The General Fund accounts for resources traditionally associated with the government that are not required legally or by sound financial management to be accounted for in another fund. Expenditures are divided between functional departments to present a clear understanding of the costs of providing certain services. Personnel assigned to specific functional areas are paid by that department. The Village uses the following functional departments:governing board, administration, public safety, public works, streets, planning and zoning, citizen engagement and events, debt services, grants, capital outlay, and transfers to capital projects. The Village provides the following services: augmented public safety(Forsyth County Sheriff's Department), residential trash and recycling collection, leaf and limb pickup, bulk item collection (bi-annually), streetlights,events,greenway, lake and pier, sidewalk construction, sidewalk maintenance, and street maintenance. -3 - I have attempted to maintain a responsible budget to assure public value for the resources expended. The following graph shows expenditures by function. The current budget reflects a 11% decrease when compared to the amended FY 23-24 budget. EXPENDITURES Grants Governing Boar 1/ Administration Debt Service 10% 10% 0% Capital 10% Clemmons Events 3% Public Safety 20% Planning&Zoning 7% Streets 8% Public Works 31% OPERATING EXPENDITURES The expenditures of the Village fall into two categories: Operating Expenditures and Capital Expenditures. The operating expenditures are made up of two categories: personnel and benefits and operating/maintenance. Personnel Related Operating Expenditures The employees of the Village are its greatest asset as they provide the necessary workforce for the services that all citizens enjoy. Currently, twenty-one staff members perform various functions that require both self-motivation and flexibility. Retaining a talented, dedicated, and well-trained workforce is one of the primary objectives of the proposed budget. The knowledge and skills possessed by the existing staff are valuable and would be expensive and time-consuming to replace. Currently, there are four unfilled positions, including Village Engineer, Stormwater Technician, 1 Equipment Operator, and 1 Landscape Technician. The budget presented includes funding for the Stormwater Technician, Equipment Operator, and Landscape Technician. Our employees are a critical part of Village Operations.They constantly go above and beyond the call of duty when providing services to the citizens,and their dedication to the Village and their job shows in everything they do.Therefore,it is important to offer competitive wages and benefits to recruit and retain exceptional staff members.This budget includes increases that we feel are necessary to remain competitive. Benefits are an important part of our overall employee package. We normally cannot be competitive in salaries with the private sector; however, we can offer competitive benefit packages. Health insurance is an important benefit that we try to obtain the best coverage possible for the most reasonable price. As a small group, we are limited in options. Health insurance saw an increase in the current budget. The Local Government Employee Retirement System is a major benefit for the Village employees. This system is administered by the North Carolina Department of State Treasurer and is one of the best-funded systems in the Country. Contributions to the retirement system -4- consist of an employee contribution and an employer contribution as a percentage of each employee's annual salary. The employee contribution is set by State Statute at 6% and the employer contribution is set by actuarial studies. The employer contribution increased from 12.85%to 13.60%. SOLID WASTE& RECYCLING Solid waste and recycling increased by 25% due to the increased cost to recycle, inflation, and additional single family residential units. PUBLIC SAFETY The Village's Sheriff's department contract for public safety increased by 12%. The Sheriff's department has seen a significant increase in personnel and vehicle costs, which are passed on to the Village. TRANSPORTATION EXPENDITURES The Village Council is placing a strong emphasis on improving transportation within the community.To achieve this goal,the council has allocated funds to complete a comprehensive transportation plan. This plan aims to identify and address the transportation needs of the Village, as well as establish a framework for requesting funding from federal and state sources. PLANNING AND DEVELOPMENT OPERATING EXPENDITURES To ensure that we continue to make the best land use decisions possible,this budget includes an appropriation to update our Unified Development Code and an Idols Road Corridor Study. CAPITAL EXPENDITURES The Village is committed to providing the best service possible to its citizens and, therefore, maintains and replaces equipment regularly.To ensure the smooth functioning of equipment,vehicles, and facilities,the Village conducts an annual review to monitor maintenance costs, downtime, and any major issues that require attention. FUND BALANCE Fund Balance is, simply explained, the amount of assets over liabilities in each fund. The Village Council set a target to maintain an unassigned fund balance of $3,000,000. Having such a balance enables us to meet our financial obligations without interruptions due to cash flow, eliminates the need for short-term borrowing, and provides a reserve of funds to respond to emergencies or opportunities. One appropriate use of Fund Balance is to allow the Village to fund one-time purchases or to complete capital projects without affecting the resource stream for normal operations. Further, certain revenues are restricted for use for only specific purposes,e.g., Powell Bill, Occupancy Tax, etc. Reserves resulting from receipts of these restricted funds must be accounted for separately and used only for allowable expenditures. For fiscal year 2024-25, we propose an appropriation of fund balance of$ 1,870,378 to be used as follows: Unified Development Update $ 180,000 Codification of UDO $ 10,345 Street and Sidewalks Maintenance $ 216,845 Capital Outlay&Capital Projects $ 1,229,290 Matching for Grants $ 233,898 Events -5 - REVENUES For the Fiscal Year 2023-24,the ad valorem tax rate is recommended to be$0.15 of valuation. The tax rate would be applied to an estimated total tax base of$2,783,503,721,yielding an estimated $4,166,910 in revenues. Unrestricted intergovernmental revenues increased by 2% due to the sales tax distribution. Restricted intergovernmental revenues increased by 15% due to an increase in state Powell Bill allocation and strong occupancy tax revenues. Other Revenue or RE NUES Donations 0% Fund Balance 15% Lease Agree nts 1% Ad Valorem 35% Permits&Services 0% Grants Investments Earnings 8/ 5% Unrestricted 7% Other Taxes 0% Restricted 29% ENTERPRISE FUNDS In addition to the General Fund covering all typical government operations, the Village operates one enterprise fund: the Stormwater Utility. This enterprise operates as a business by having all revenues and expenses accounted for separately and by having rates established that cover all expenses of the enterprise. More information on stormwater fee may be found under the fee schedule. The Stormwater budget supports the Clemmons Stormwater Management Program. The two major program components include: 1) the Environmental Protection Agency's (EPA) Phase II Water Quality Act and 2) Clemmons' Stormwater Quantity Ordinance. Budgeted activities supporting Phase II water quality requirements include staff and public education, public participation, illicit discharge detection and elimination, construction runoff controls, post-construction runoff controls, maintenance operations, minor capital improvements,and engineering of capital improvement projects.The budget includes a stormwater tech position that is currently unfilled. -6- CONCLUSION I believe that the revenue and expenditures statements contained within this budget are fair and reasonable and represent Council desires. They are conservative without sacrificing the level of service that we are presently providing or hindering improvements that are needed. The proposed budget, as presented, is financially sound and demonstrates a genuine effort to be as efficient and cost-conscience as is both prudent and possible. The budget being presented for your consideration allows us to continue to provide exceptional service to our citizens by employing well-trained and highly motivated staff while funding public safety and strategic planning. This budget reflects the Council and staff's commitment to maintaining and improving this community and positioning it to be financially sound in the future. I believe it to be worthy of your consideration and approval. Respectfully submitted, Mida,,Itez?c-,_4__ae____, Michael Gunnell Village Manager -7 - PROPOSED BUDGET FOR FISCAL YEAR ENDING JUNE 30, 2025 Estimated Actual Budget Actual Proposed Approved Description FYE 6/30/2023 FYE 6/30/2024 6/30/2024 6/30/2025 6/30/2025 Revenues: Ad Valorem Taxes $ 4,068,894 $ 4,102,420 $ 4,141,287 $ 4,179,100 $ 4,179,100 Other Taxes 6,568 6,000 5,959 6,000 6,000 Nonrestricted Intergovernmental Revenues 3,391,113 3,350,925 3,386,037 3,424,060 3,424,060 Restricted Intergovernmental Revenues 743,792 731,150 810,765 844,400 844,400 Restricted Intergovernmental Grants 14,753 693,200 28,277 935,592 935,592 Permits and Services 29,128 17,525 27,943 19,775 19,775 Investment Earnings 388,845 506,300 609,663 610,000 610,000 Donations&Sponsorships 4,750 4,500 3,050 4,500 4,500 Other Revenue 35,879 59,213 62,685 6,000 6,000 Other Financing Sources 66,159 - - 60,695 60,695 Total Revenue Before Fund Balance Appropriated 8,683,722 9,471,233 9,075,666 10,090,122 10,090,122 Transfer In ARP Special Revenue 1,711,354 1,521,295 1,521,295 - - Fund Balance Appropriated - 2,387,965 - 1,870,378 1,870,378 Total Revenues 10,395,076 13,380,493 10,596,961 11,960,500 11,960,500 Expenditures: Governing Board $ 69,718 $ 80,710 $ 72,951 $ 83,510 $ 83,510 Administration 978,035 1,230,661 1,151,743 1,200,320 1,200,320 Public Safety 1,927,581 2,109,060 2,103,606 2,387,630 2,387,630 Public Works 2,462,024 3,210,440 2,869,622 3,740,695 3,740,695 Streets 421,421 2,139,715 1,551,277 983,000 983,000 Planning&Zoning 242,835 721,675 341,342 759,975 759,975 Citizen Engagement&Events 162,121 260,530 221,047 373,730 373,730 Parks&Recreation 3,024 23,500 5,446 12,500 12,500 Grants - 864,750 37,500 1,169,490 1,169,490 Subtotal 6,266,759 10,641,041 8,354,534 10,710,850 10,710,850 Revenues over(under)operating expenditures 4,128,317 2,739,452 2,242,427 (620,728) (620,728) Debt Service 19,647 19,952 19,948 20,360 20,360 Subtotal Debt Service 19,647 19,952 19,948 20,360 20,360 Capital Outlay 562,867 2,577,000 344,937 434,695 434,695 Major Repairs&Renovation - 43,000 15,000 165,000 165,000 Transfers to Other Funds 182,335 99,500 99,500 629,595 629,595 Subtotal Capital&Transfers $ 745,202 $ 2,719,500 $ 459,437 $ 1,229,290 $ 1,229,290 Total General Fund Expenditures $ 7,031,608 $ 13,380,493 $ 8,833,919 $ 11,960,500 $ 11,960,500 Revenues over(under)expenditures $ 3,363,468 $ 1,763,042 -8 - ESTIMATED REVENUES Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 Ad Valorem Taxes 10-3100-1100 Taxes-Ad Valorem Prior Years $ 9,554 $ 7,000 $ 7,962 $ 7,000 $ 7,000 10-3100-1110 Taxes-Ad Valorem Current 3,656,575 3,690,785 3,723,142 3,741,075 3,741,075 10-3100-1210 Taxes-Motor Vehicles-Current 392,201 395,635 400,217 422,025 422,025 10-3100-1600 Tax Refund/Releases 38 - 2 - - 10-3100-1700 Interest Prior 1,340 1,500 2,464 1,500 1,500 10-3100-1710 Interest-Current Year 9,186 7,500 7,500 7,500 7,500 Total Ad Valorem Taxes 4,068,894 4,102,420 4,141,287 4,179,100 4,179,100 Other Taxes 10-3235-0000 Gross Receipts Tax Leases 6,568 6,000 5,959 6,000 6,000 Total Other Taxes 6,568 6,000 5,959 6,000 6,000 Nonrestricted Intergovernmental Revenues 10-3324-0010 Sales Tax Natural Gas 62,499 36,500 31,250 33,500 33,500 10-3324-0020 Electricity Sales Tax 772,452 767,025 779,908 787,700 787,700 10-3324-0030 Sales Tax Telecommunication 44,005 33,900 39,737 36,300 36,300 10-3324-0040 Sales Tax Video Programming 160,020 156,500 155,380 150,560 150,560 10-3324-1000 Sales Tax Distribution 1,669,527 1,706,500 1,704,266 1,740,700 1,740,700 10-3324-3357 Beer&Wine Tax 95,814 85,500 82,496 85,300 85,300 10-3324-3381 ABC Distribution 586,796 565,000 593,000 590,000 590,000 Total Nonrestricted Intergovernmental Revenues 3,391,113 3,350,925 3,386,037 3,424,060 3,424,060 Restricted Intergovernmental Revenues 10-3432-3433 Powell Bill 596,746 596,800 661,660 695,000 695,000 10-3432-3472 Solid Waste Disposal Tax 17,042 17,850 17,205 17,500 17,500 10-3432-7030 County Shared-Local Occupancy Tax 56,926 53,000 56,400 56,400 56,400 10-3432-7031 County Occupancy Tax-tourism 73,078 63,500 75,500 75,500 75,500 Total Restricted Intergovernmental Revenues 743,792 731,150 810,765 844,400 844,400 Restricted Intergovernmental Grants 10-3433-0500 Bike&Pedestrian Plan 12,498 30,000 27,502 - - 10-3433-1100 SS4A FY 22 Grant-Action Plan - 128,000 - 160,000 160,000 10-3433-1105 SS4A FY 23 Grant-ADA Transition Plan - 160,000 160,000 10-3433-1200 Transportation Plan WS MPO - 160,000 - 159,392 159,392 10-3433-1300 CMAQ Grant Stop Light - 201,000 - 201,000 201,000 CRP Grant - 172,800 - - 10-3433-1400 STDG-DA Crosswalk LC at West Forsyth - - - 255,200 255,200 10-3433-1000 Community Garden Grant 2,255 1,400 775 - - Total Restricted Intergovernmental Grants 14,753 693,200 28,277 935,592 935,592 Permits&Services 10-3534-3100 Parking Tickets 50 - 50 - - 10-3534-5100 Public works fees&ordinances 4,150 4,000 5,540 4,000 4,000 10-3534-9010 Sign Permit - - 750 1,000 1,000 10-3534-9020 Technology Fee - - 200 250 250 10-3534-9100 Planning fees 12,903 10,000 16,233 10,000 10,000 10-3534-9101 Community Garden fee 500 525 525 525 525 10-3534-9102 Payment in Lieu-Restricted 7,500 - - - - 10-3534-9103 Farmers Market 4,025 3,000 4,645 4,000 4,000 Total Permits and Services 29,128 17,525 27,943 19,775 19,775 Investment Earnings 10-3831-0000 Investment earnings 381,024 501,000 597,831 600,000 600,000 10-3831-1000 Investment Earnings-Reserve 1,246 - 1,832 - - 10-3831-2000 Investment Earnings-Powell Bill 6,575 5,300 10,000 10,000 10,000 Total Investment Earnings 388,845 506,300 609,663 610,000 610,000 -9 - ESTIMATED REVENUES Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 Donations&Sponsorships 10-3833-0000 Donations 50 - 50 - - 10-3833-1000 Clemmons Events Sponsorships 4,700 4,500 3,000 4,500 4,500 Total Donations&Sponsorships 4,750 4,500 3,050 4,500 4,500 Other Revenues 10-3835-0000 Sale of Capital Assets 4,515 28,975 22,578 - - 10-3835-0051 Mowing DOT 6,000 6,000 6,000 6,000 6,000 10-3839-0000 Miscellaneous 23,876 - 6,863 - - 10-3986-0040 Insurance Reimbursement 1,488 24,238 27,244 - - Total Other Revenues 35,879 59,213 62,685 6,000 6,000 Other Financing Sources 10-3988-1000 Lease Agreements - - - 60,695 60,695 10-3988-1100 Subscription Agreements 66,159 _ Total Other Financing Sources 66,159 - - 60,695 60,695 Transfers from Other Funds 10-3986-2000 Transfers from Other Funds ARP 1,711,354 1,521,295 1,687,675 - - Total Transfers from Other Funds 1,711,354 1,521,295 1,687,675 - - Revenues Before Fund Balance App. 10,461,235 10,992,528 10,763,341 10,090,122 10,090,122 Fund Balance Appropriated 10-3991-0000 Fund Balance Appropriated - 845,050 - 1,870,378 1,870,378 10-3991-9010 Fund Balance Appr.Restricted Streets - 1,542,915 - - - Total Fund Balance Appropriated - 2,387,965 - 1,870,378 1,870,378 Total Revenues $ 10,461,235 $ 13,380,493 $ 10,763,341 $ 11,960,500 $ 11,960,500 - 10- ESTIMATED REVENUES AD VALOREM TAXES: Forsyth County assessed property values as of January 1, 2024; the total estimated tax base is $2,783,503,721 (1.6% increase). The proposed tax rate is$.15 per$100 valuation. Tax Base FY 23-24 Tax Base FY 24-25 Collection Rate Levy Forsyth County $2,472,890,226 $2,780,964,764 99.8% $3,741,075 NCDMV Registered 265,082,267 281,914,479 99.8% $ 422,025 Motor Vehicles Total $2,737,972,493 $2,780,964,764 $4,163,100 INTERGOVERNMENTAL REVENUES: State or County Levied Taxes distributed to Clemmons. • Utility Sales Tax based on NCLM projections and estimated actual for FY Ending June 30, 2024. o Natural Gas(7.5%increase) o Electricity(1% increase) o Telecommunications (8.5%decrease) o Video Programming(3.1%decrease) • Sales Tax Distribution Forsyth County levied 2%local sales tax distributed on an ad valorem basis. (2.2%increase) • Beer and Wine—State shared based on beer&wine sales 3.5%increase. • ABC distribution-distribution from ABC Store RESTRICTED INTERGOVERNMENTAL REVENUES: Restricted State or county revenues distributed to Clemmons. Powell Bill Funds(Restricted for Street construction or maintenance): Based on current year state appropriation. o State increased overall allocation by 5%. • Solid Waste Disposal Fee 1.9%Increase o Portion of State landfill tipping fee that is restricted for recycling. • Occupancy Tax o County levied tax that the County shares with the Winston-Salem Tourism Authority and all the municipalities within the County,estimate based on current year receipts. 0 Restricted for Cultural, Economic,and Recreational $56,400 Purposes Restricted for Travel &Tourism Related Activities $75,500 RESTRICTED INTERGOVERNMENTAL GRANTS: • SSSA Grants o SS4A FY 22 Action Plan $160,000 o SS4A FY 23 ADA Transition Plan $160,000 ■ Inventory sidewalks and identify ADA upgrades or improvements. • Winston-Salem Metropolitan Planning-Transportation Plan • CMAQ Grant for Stop light on Lewisville-Clemmons Road at the intersection with Holder Rd. $201,000 • STDG-DA Crosswalk at Lewisville Clemmons Rd and West Forsyth $255,200 DONATIONS&SPONSORSHIPS: ■ Waste Management Sponsorship per contract$5,000;$4,500 General Fund and $500 to Stormwater Fund. - 11- ESTIMATED REVENUES FUND BALANCE One appropriate use of Fund Balance is to allow the Village to fund one-time purchases or to complete capital projects without affecting the resource stream for normal operations. Total Fund Balance FYE 6/30/2023 12,656,384 Non Spendable Fund Balance FYE 6/30/2023 (96,293) Estimated Revenues Over Expenditures 6/30/2024 1,793,042 Estimated Fund Balance 6/30/2024 14,353,133 Estimated Fund Balance FYE 6/30/2024 Restricted Stabilization by State Statute 976,776 Travel &Tourism 280,307 Commited Future Facilities 36,277 Payment in lieu recreation 127,932 Assigned Subsequent year's expenditures 2,300,685 Capital Projects 362,920 Streets 1,079,454 Unassigned 9,188,782 Estimated Fund Balance FYE 6/30/2024 14,353,133 FEE SCHEDULE IS EXHIBIT A OF THIS DOCUMENT: - 12- GOVERNING BOARD APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-4110-1200 Salaries $ 32,150 $ 33,000 $ 32,100 $ 33,000 $ 33,000 10-4110-1810 FICA 2,459 2,910 2,456 2,910 2,910 10-4110-1835 Wellness Benefit 600 650 450 300 300 10-4110-1910 Audit 20,500 27,400 24,049 29,500 29,500 10-4110-3100 Travel/Meetings 5,618 10,000 6,600 7,800 7,800 10-4110-3900 Contract services - 5,000 5,546 10,000 10,000 10-4110-4990 Board Recognition Program 1,391 1,750 1,750 - - 10-4110-6990 Forsyth County-Clemmons Library 7,000 - - - - TOTALGOVERING BOARD $ 69,718 $ 80,710 $ 72,951 $ 83,510 $ 83,510 All legislative functions of the village government reside with the Village Council. These powers include policy formulation,ordinance writing,appropriations,and oversight of all municipal operations. SALARIES: Mayor and Council Salaries plus a $50 meeting allowance; budgeted for 26 regular meetings and 5 special meetings. AUDIT: The Village is required by the State Statute to have an annual audit. The State Single Audit Implementation Act requires local governments that have expended $500,000 or more in State financial assistance to have a single audit performed.The Single Audit Act requires nonfederal entities that spend $750,000 or more in federal awards in a year to undergo a single audit. The Village is required to have a State and federal single audit. TRAVEL/MEETINGS: Retreat $ 2,000 Meals Before Meeting $ 900 Mileage Reimbursement $ 500 Chamber Meetings (2) $ 400 NCLM Annual Meeting $ 4,000 Total $ 7,800 CONTRACT SERVICES: The governing board has appropriated these funds for any unexpected contract or service they may require during the year, such as consultant services,appraisals,etc. - 13- ADMINISTRATION APPROPRIATION _ Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-4120-1210 Salaries 478,708 503,500 518,006 523,600 523,600 10-4120-1211 Salary Auto Allowance 4,800 5,400 4,800 6,600 6,600 10-4120-1235 Cell Phone Allowance 450 2,730 2,700 3,120 3,120 10-4120-1810 FICA 36,892 39,195 40,201 40,800 40,800 10-4120-1820 Retirement expenses 58,053 64,730 66,564 71,250 71,250 10-4120-1821 401K Match 23,989 25,170 25,900 26,200 26,200 10-4120-1830 Group insurance 51,719 63,440 57,227 52,000 52,000 10-4120-1831 Dental Vision STD Life - - - 5,400 5,400 10-4120-1835 Wellness 300 900 275 600 600 10-4120-1850 Unemployment expense 106 500 29 250 250 Subtotal Personnel 655,018 705,565 715,702 729,820 729,820 10-4120-1880 Litigation 1,403 - - - - 10-4120-1920 Attorney 35,937 70,000 50,000 70,000 70,000 10-4120-2000 Supplies 5,742 7,000 5,865 7,000 7,000 10-4120-3100 Travel/meetings/education 10,506 20,250 20,000 16,000 16,000 10-4120-3120 Employee Appreciation - 1,500 1,484 4,100 4,100 10-4120-3210 Telephone&Internet 6,810 7,148 5,100 6,000 6,000 10-4120-3250 Postage 968 2,000 1,238 2,000 2,000 10-4120-3300 Utilities-Village Hall 14,137 15,225 15,848 16,640 16,640 10-4120-3301 Utilities-Stormwater Fee - 1,260 1,260 1,260 1,260 10-4120-3340 Water&Sewer 984 2,000 1,308 2,000 2,000 10-4120-3400 Print/Copier 2,811 3,500 2,400 2,000 2,000 10-4120-3510 Bldg.and Landscaping maintenance 12,872 49,238 35,000 18,000 18,000 10-4120-3700 Legal Notices 2,695 4,000 2,876 4,000 4,000 10-4120-3900 Contract Services 27,094 30,000 25,000 50,000 50,000 10-4120-3910 Contract Services Tax Collection 47,713 55,655 51,000 55,000 55,000 10-4120-3920 Contract Services Board of Elections - 32,770 32,770 - - 10-4120-3930 Contract Services IT 33,035 52,000 52,000 49,000 49,000 10-4120-4400 Software Subscriptions 7,464 30,000 26,246 25,000 25,000 10-4120-4410 Accounting Software Subscription 9,300 9,400 1,541 2,000 2,000 10-4120-4500 Risk Management 53,012 64,000 49,562 65,000 65,000 10-4120-4510 Workers Comp 3,164 30,000 17,543 35,000 35,000 10-4120-4910 Dues and subscriptions 28,382 32,000 31,000 33,000 33,000 10-4120-4920 Licenses 150 150 1,000 1,500 1,500 10-4120-4990 Non capital equipment 18,837 6,000 6,000 6,000 6,000 Subtotal 323,017 525,096 436,041 470,500 470,500 Total Administration 978,035 1,230,661 1,151,743 1,200,320 1,200,320 The Administration Department fully implements the goals,policies,and directives of the Governing Board effectively and efficiently and provides legal counsel. Finance and risk management are also included in the Administration Department. - 14- ADMINISTRATION APPROPRIATION GOALS AND OBJECTIVES: Provide accurate and timely information to the Council. Provide legal counsel and advice to the Governing Board and staff by an attorney on retainer to the Village. Continue to provide an open and transparent government and engage citizens at all levels. Maintain high levels of professional accounting and financial reporting standards. Advance employee skills and knowledge base through education and training. SALARIES:4 FULL-TIME POSITIONS and 25%ON PLANNING&FINANCE TECH • Manager • Assistant Manager • Clerk/Human Resources • Finance Officer • Planning&Finance Tech (25%) BENEFITS: • Group Insurance: Health, Dental &Vision • Life Insurance-1 x Salary • Short Term Disability • Local Government Employees Retirement System 13.6%(FY 24 12.85%) • 401K-the Village matches employees'contributions up to 5%. ATTORNEY: The Village is mandated by the general statute to appoint a Village attorney, and it has contracted with a law firm to offer legal counsel to the Board and staff. TRAVEL/MEETINGS/EDUCATION: The Village allocates funds to allow employees to enhance their skills and knowledge base by attending conferences and classes.Additionally,the Village provides funds to cover the cost of job-related meetings. Below is a list of potential or previous travel,which is subject to change. Manager Finance Officer: Manager Conferences (2) Summer, Fall &Spring FO Conference Town Hall NC State Treasurers Meeting Host Manager Roundtable Update ACFR or GAAP Host Sheriff's Meeting Assistant Manager Meeting with NCDOT,Other Towns and other NCAZO Summer Conference Village related meetings. NCCCMA Winter Conference Clerk: Other Courses(Manager Approves) Clerk Academy(2) Chamber Meetings Regional Meetings TELEPHONE&INTERNET ■ Voice Advantage$2,000 ■ Time Warner$2,700 ■ Verizon$600(1) ■ Internet Backup - 15- ADMINISTRATION APPROPRIATION BUILDING AND LANDSCAPING MAINTENANCE: ■ Replace Windows in the Conference Room ■ Generator Maintenance ■ Landscaping ■ HVAC Repairs and Service&Plumbing Repairs CONTRACT SERVICES: This category contains various service contracts for the Village. • Janitorial Service at Village Hall-once a week • Alarm monitoring and maintenance. • Pest control-once a month • Driving records&background checks for new employees. • Scanning Documents • Other contracts that the manager may approve throughout the year. CONTRACT SERVICES TAX COLLECTION: • Forsyth County-1%of collections to bill and collect Village taxes. • NCDMV-5%for collection by tax and tag.This portion may decrease because the state will not be passing credit card fees on since the customer is paying those fees. CONTRACT SERVICES-IT: • VC3 Service Advantage Contract$29,000 • IT items outside the contract$20,000 SOFTWARE SUBSCRIPTIONS: • Network Solutions-domain name • VC3 o Office 365 E3 o Office 365 Azure o Cybersecurity Endpoint Detection and Response o Cloud Drive Mapper • Email software(Stimulus Software) • SSL Certificate • Debtbook • America Legal Hosting Clemmons Ordinances ACCOUNTING SERVICES SOFTWARE: • Software Services-Subscription Financial • Hosting& Payroll subscription is considered a right-to-use asset;therefore,the principal and interest are included in the debt service department. RISK MANAGEMENT: To manage the risks that the Village may be exposed to,the Village carries the following insurance and bonds. • General liability/Cyber liability and data compromise • Property liability insurance • Public officials' liability-covers elected officials. • Employment practice liability-Personnel issues • Finance Officer Bond that is required by State Statute. • Volunteer WORKERS COMPENSATION • Workers'compensation insurance - 16- ADMINISTRATION APPROPRIATION DUES AND SUBSCRIPTIONS: Appropriation for agencies that support the Village of Clemmons with legislative matters,council and staff development and training,and economic development. Staff and the Village annual membership dues and subscriptions. North Carolina League of Municipalities 20,000 International Institute of Municipal Clerk 185 Piedmont Triad Regional Council 5,000 Business Journal 180 School of Government 3,500 NC Association Municipal Clerk 80 NC City County Manager Association (2) 600 NCAZO (Zoning Association) 60 NC Surveyors Association 260 Sam's 100 Government Finance Officer Association 190 Courier 20 NC Government Finance Officers Association 100 Digital Courier 40 NC Budget Association 50 Notary Renewal 53 NC Mayors Association 300 Stormwater Association (Manager) 120 Lewisville-Clemmons Chamber 299 Please note that this may not be an all-inclusive list. NON—CAPITAL EQUIPMENT<$7,000 • Replace Clerks Computer 2,750 • Manager Chair 300 • Miscellaneous 2,950 - 17- PUBLIC SAFETY APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-4300-2000 Supplies 397 1,500 300 1,000 1,000 10-4300-2510 Gas/fuel - 100 - 150 150 10-4300-2900 Non-capital equipment - 1,000 - 1,000 1,000 10-4300-3210 Telephone and internet 1,284 600 595 600 600 10-4300-3300 Utilities 2,803 3,070 2,671 3,000 3,000 10-4300-3510 Repairs&maintenance 488 500 250 500 500 10-4300-3900 Contract Services Hustle - 10,000 7,500 10,000 10,000 10-4300-3940 Cleaning Service 2,400 2,400 2,400 2,400 2,400 10-4300-4130 Rent 14,460 14,400 14,400 14,400 14,400 10-4300-6930 Contract Services Forsyth County 1,905,749 2,075,490 2,075,490 2,354,580 2,354,580 Total Public Safety 1,927,581 2,109,060 2,103,606 2,387,630 2,387,630 This department accounts for the community policing program that is provided by a contract with the Forsyth County Sheriff's Department FORSYTH COUNTY SHERRIFF'S OFFICE VISION "LEADERSHIP.ACCOUNTABILIY. INTEGRITY The Vision of FCSO is to enhance the quality of life and sense of community in Forsyth County by providing effective criminal justice services that are guided by integrity and compassion,and supported by the trust of those we protect. Our Mission is to ensure the security of life and property, prevent crime and disorder,and enforce the laws of North Carolina and the United States. Our Strategy is to identify and deploy best practice methods, incorporate them into our policies and procedures,and engage in continuing education." THE VILLAGE PROVIDES THE FOLLOWING FOR FORSYTH COUNTY DEPUTIES LOCATED IN CLEMMONS: ■ Supplies-water, and office supplies ■ Noncapital office equipment-bookshelves,shredder, etc. ■ Cell phones(please note that we currently only paying for cell phone for one detective) ■ Electricity for the office space ■ Janitorial services-once a week ■ Rent of Office Space Neudorf - 18- PUBLIC WORKS APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-4500-1210 Salaries 567,303 615,000 597,885 753,000 753,000 10-4500-1235 Cell Phone Allowance 994 5,260 5,372 6,900 6,900 10-4500-1810 FICA 42,817 54,900 46,149 56,910 56,910 10-4500-1820 Retirement expense 68,726 91,455 78,981 101,035 101,035 10-4500-1821 401K Match 19,987 34,085 30,088 37,145 37,145 10-4500-1830 Group insurance 119,815 151,900 128,743 132,225 132,225 10-4500-1831 Dental Vision STD Life - - 2,500 11,600 11,600 10-4500-1835 Wellness 700 2,000 466 900 900 10-4500-1850 Unemployment 134 500 41 500 500 Subtotal Personnel 820,475 955,100 890,225 1,100,215 1,100,215 10-4500-2000 Supplies 12,667 18,000 10,661 18,000 18,000 10-4500-2010 Signs/posts 8,554 10,000 5,090 11,000 11,000 10-4500-2120 Safety clothing&uniforms 8,739 18,000 10,681 18,000 18,000 10-4500-2510 Gas&fuel 25,165 31,000 20,314 38,130 38,130 10-4500-2511 Gas Leaf&Limb 26,022 40,000 30,718 48,000 48,000 10-4500-3100 Travel/education/meetings 14,120 20,000 7,248 20,000 20,000 10-4500-3210 Telephone/internet/TV 8,707 20,200 6,536 8,500 8,500 10-4500-3300 Utilities-streetlights 109,503 123,590 131,483 145,000 145,000 10-4500-3310 Utilities 33,544 25,600 22,691 25,000 25,000 10-4500-3311 Utilities Stormwater Fee - 4,230 4,230 4,230 4,230 10-4500-3340 Water&Sewer - 22,500 22,435 26,000 26,000 10-4500-3400 Print/Copier 1,119 1,000 1,024 1,500 1,500 10-4500-3510 Bldg.&La ndsca pi ng Mai ntenance 9,532 49,000 21,596 35,000 35,000 10-4500-3511 Landscaping RofW,Median&Ramps 13,215 121,000 80,000 85,000 85,000 10-4500-3520 Repairs&Maintenance 41,875 175,000 169,118 180,000 180,000 10-4500-3590 Street Repairs due to Utilities 1,186 24,600 24,580 25,000 25,000 10-4500-3900 Solid Waste 1,259,488 1,472,720 1,346,241 1,206,680 1,206,680 10-4500-3901 Trash Compactor Lease Principal - - - 2,497 2,497 10-4500-3902 Trash Compactor Lease Interest - - - 1,703 1,703 10-4500-3910 Recycling - - - 627,420 627,420 10-4500-3911 Recycling Compactor Lease Princi pal - - - 3,460 3,460 10-4500-3912 Recycling Compactor Lease Interest - - - 2,360 2,360 10-4500-3970 Leaf Disposal 8,600 13,500 12,000 14,000 14,000 10-4500-3990 Contract Services-General 21 5,000 - 5,000 5,000 10-4500-3991 Contract Services Transportation 7,900 22,400 30,000 55,000 55,000 10-4500-4400 Licenses&support agreement 11,315 6,000 6,251 7,000 7,000 10-4500-4500 Workers Comp 22,957 - - - - 10-4500-4910 Dues and subscriptions 1,138 2,000 1,500 2,000 2,000 10-4500-4990 Non Capital Equipment 16,180 30,000 15,000 25,000 25,000 Subtotal 1,641,549 2,255,340 1,979,397 2,640,480 2,640,480 Total Public Works 2,462,024 3,210,440 2,869,622 3,740,695 3,740,695 The Public Works department is responsible for maintenance of public buildings and grounds, solid waste and recycling oversite, compliance with Federal and State mandates, streets lights, street signs, leaf and limb program, state right of way maintenance. - 19- PUBLIC WORKS APPROPRIATION GOALS AND OBJECTIVES Continue to seek ways to improve efficiency in operations. Advance employee skills and knowledge through training and education. Enhance and maintain Village Facilities. Respond to any request the Council might have. SALARIES AND BENEFITS: Positions: Full Time: • Public Works Director • Director of Operations • Senior Administrative Assistant • Mechanic II • Equipment Operator I (3) • Equipment Operator II (3) • Facilities& Landscape Technician Crew Leader(1) • Facilities& Landscape Technician I (1) Budgeted (Unfilled) • Code Enforcement Officer(1) Benefits: ■ Group Insurance-Health, Dental and Vision ■ Life Insurance 1 x Salary ■ Local Government Employees Retirement System 13.6%(FY 24 12.85%) ■ 401K-The Village matches employee contribution up to 5%. SAFETY CLOTHING&UNIFORMS: • Clothing rental, cold weather outerwear, and rain gear • Safety Shoes replace approximately 5 employees a year • Safety vests,safety glasses,and gloves • Random drug testing TRAVEL/EDUCATION/MEETINGS: • Employee Travel for training and or meetings:The Public Works Director or Village Manager approves all employee travel.Training may vary from year to year depending on the conference or courses offered. o APWA conferences and or meeting o In-house training or meetings UTILITIES-STREET LIGHTS: • Currently 1004 Street lights LANDSCAPING RIGHT OF WAY,MEDIAN&RAMPS: • Contract services for mowing of the right of ways, medians,and ramps. -20- PUBLIC WORKS APPROPRIATION SOLID WASTE: Promote a clean environment through garbage collection. The Village provides single-family residential, and citizen- owned townhomes and condos trash collection. Extra trash may be disposed of at Dillion Industrial Drive. The Village sponsors two bulk item pickups, usually in the fall and spring.allowing citizens the opportunity to dispose of bulky items normally not accepted in household trash collection. Service _ Count FY 23 Rate FY 24 Rate Amount _ Single Family Residential 6500 $ 12.25 $ 14.07 $1,097,460 Condos &Townhomes (Dumpsters) $ 5,218 $ 4,035 48,420 Bulk Item Pickup (2) $ 19,500 $ 21,700 43,400 Landfill cost Bulk Item 2,400 Compactor Extra Trash (hauls &tonnage) 10,000 Nusiance Loads 5,000 Total Solid Waste $1,206,680 TRASH COMPACTOR LEASE Lease Principal $2,497 Lease Interest $1,703 Total $4,200($350 a month) RECYCLING: The Village provides single-family residential curbside recycling and recycling drop off at Dillon Industrial Dr for other citizens. The Village also provides cardboard recycling with a compactor at Dillon Industrial Dr. Service Count FY 24 Rate FY 25 Rate Amount Single Family Residential 6500 $ 3.46 $ 7.89 $615,420 Cardboard Compactor(hauls &tonnage) $ 7,000 Mixed Recycling $ 5,000 Total Recycling $627,420 RECYCLING COMPACTOR LEASE Lease Principal $3,460 Lease Interest $2,360 Total $5,820($485 a month) REPAIRS AND MAINTENANCE: Repairs and maintenance have increased in the current year and the new budget reflects this increase. LEAF DISPOSAL: Disposal of leaves CONTRACT SERVICES-TRANSPORTATION: Pavement Survey $49,000 Miscellaneous $ 6,000 Total $55,000 -21- PUBLIC WORKS APPROPRIATION LICENSES&SOFTWARE SUBSCRIPTIONS: • Geo tab for vehicles (26) NON-CAPITAL EQUIPMENT<$7,000: • Small Hand Tools • Weed eaters& blowers • Snap On Update for Mechanic -22- STREETS APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-4510-1990 Surveying/Engineering 3,690 5,000 2,500 5,000 5,000 10-4510-2400 Drainage Repairs Street 1,186 10,000 - 10,000 10,000 10-4510-2900 Traffic Control 25,759 30,000 3,642 10,000 10,000 10-4510-3510 Right of Way Maintenance Village Streets 1,564 2,500 1,564 2,500 2,500 10-4510-3570 Sidewalk Maintenance 7,755 145,000 11,571 100,000 100,000 10-4510-3571 Sidewalk ADA - - - 75,000 75,000 10-4510-3590 Other Miscellaneous - 500 - 500 500 10-4510-3600 Snow Removal 11,035 10,000 - 10,000 10,000 10-4510-5910 Street Patching&Repairs 2,146 15,000 15,000 15,000 15,000 10-4510-5920 Street Resurfacing&Paving 368,287 1,921,715 1,517,000 755,000 755,000 Total Streets 421,421 2,139,715 1,551,277 983,000 983,000 The street department provides four primary services for the Village: roadway construction, street maintenance, right of way maintenance, and emergency response. These services include roadway and drainage repairs, construction project management and inspections, asphalt resurfacing, mowing, and landscaping along public roadways, and emergency services such as snow removal, storm debris cleanup, and assistance to Sheriff and Fire departments in emergency street closures. The Village has 82.53 miles of streets. GOALS AND OBJECTIVES Maintain roads and sidewalks in good condition. Snow and ice control planning and servicing (Goal - reasonable access within 24 hours). FUNDING: Powell Bill $695,000 General Fund $288,000 TRAFFIC CONTROL: ■ Stop Signs ■ Speed Limit Signs ■ Sign Posts ■ Traffic Calming Measures SIDEWALK MAINTENANCE: • Sidewalk Maintenance (continuing sidewalk maintenance started in fiscal year 23) SIDEWALK ADA • Sidewalk ADA improvements per ADA inventory& plan funded by a grant. STREET PATCHING & REPAIRS: Appropriates funds for measures that might prolong the life of pavement, such as patching and crack sealing. RESURFACING AND PAVING: Continue Resurfacing Streets as Decided by the Public Works Director and Village Manager. -23 - PLANNING&ZONING APPRORIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-4910-1210 Salaries 133,734 191,500 148,863 193,760 193,760 10-4910-1235 Cell Phone Allowance 300 2,340 1,657 1,950 1,950 10-4910-1810 FICA 9,437 14,830 11,515 14,855 14,855 10-4910-1820 Retirement expense 15,135 19,030 20,139 21,205 21,205 10-4910-1821 401K Match 6,254 7,410 7,836 7,800 7,800 10-4910-1830 Group Insurance 22,969 48,915 35,324 46,250 46,250 10-4910-1831 Dental Vision STD Life - - - 2,220 2,220 10-4910-1835 Wellness 225 600 300 300 300 10-4910-1850 Unemployment Expense - 350 12 200 200 Subtotal Personnel 188,054 284,975 225,646 288,540 288,540 10-4910-2000 Supplies 1,363 3,500 1,631 3,500 3,500 10-4910-2510 Gas&Fuel 64 300 - 300 300 10-4910-3100 Travel/education/meetings 5,107 30,800 21,544 20,100 20,100 10-4910-3105 Board Training/Travel - - - 3,000 3,000 10-4910-3120 Board Appreciation - - - 2,000 2,000 10-4910-3210 Telephone 848 - - - - 10-4910-3250 Postage - - - 1,000 1,000 10-4910-3400 Printing 30 - - 1,500 1,500 10-4910-3410 UDO Updates 1,852 180,000 - 180,000 180,000 10-4910-3420 Recodification - - - 30,000 30,000 10-4910-3700 Legal Notices/Advertising 506 3,000 2,719 3,000 3,000 10-4910-3930 Contract Services General 950 2,000 - 2,000 2,000 10-4910-3940 Contract Services-Inspections 18,153 36,000 21,612 40,000 40,000 10-4910-3960 Contract Services Transportation 12,388 30,000 6,000 30,000 30,000 10-4910-3961 Transportation Committee/Vision Zero - - - 3,000 3,000 10-4910-3980 Contract Services-Site Plan Review - 5,000 3,000 5,000 5,000 10-4910-3981 Contract Services Idols Corridor Plan - 50,000 - 60,000 60,000 10-4910-4010 Community Garden 1,266 2,900 2,900 1,500 1,500 10-4910-4400 Software License/subscription 700 50,000 37,743 36,735 36,735 10-4910-4500 Workers Comp 2,087 - - - - 10-4910-4910 Dues and subscriptions 286 1,200 500 1,300 1,300 10-4910-4980 Non Capital Equipment 560 8,000 1,172 3,000 3,000 10-4910-6931 Contract Service-Enforcement 6,623 25,000 10,000 25,000 25,000 10-4910-6933 Matching Funds Home Program 2,000 2,000 2,000 2,000 2,000 10-4910-6940 Architectural Survey - 7,000 2,000 14,000 14,000 10-4910-6945 Historical Markers - - 2,875 3,500 3,500 Subtotal 54,782 436,700 115,696 471,435 471,435 Total Planning&Zoning 242,835 721,675 341,342 759,975 759,975 The planning department assists elected and appointed officials in efforts to achieve the highest quality of life for current and future residents by promoting orderly growth and development; encouraging long- range planning;promoting land use regulations the "best use"of our land resources; enforcement of our development and land use regulations and providing technical support to Planning Board and Zoning Board of Adjustment. -24- PLANNING &ZONING APPROPRIATION GOALS AND OBJECTIVES Provide accurate and timely information to the Council. Update Unified Development Ordinances More in house involvement with the zoning board of adjustment and development applications PERSONNEL-SALARIES: • Director • Planner 1 • 75%Planning&Finance Tech BENEFITS: • Employer taxes • Group Insurance Health, Dental and Vision and Life • Local Government Employee Retirement System (13.6%) (FY 24 12.85%) • 401K 5%Employee Match TRAVEL/EDUCATION/MEETINGS • Public Executive Leadership Academy(NC School of Government)-Director • Piedmont Authority for Regional Transportation Training-Director, Planner& Planning& Finance Tech • American Institute of Certified Planner Certification • Vision Zero Leadership- Director& Planner • Land Records-Director, Planner, Planning& Finance Tech • NC Floodplain Managers Annual Conference-Director(maintain Certification) • NCAPA Annual Conference-Director& Planner • NCAZO Annual Conference-Director& Planner UDO UPDATES: The Unified Development Ordinance has become outdated and not in sync with the vision of the Village. The most efficient and cost-effective way to update the Unified Development Ordinance is to contract that out. Re-appropriated from FY 2023. UDO CODIFICATION: Codification of the UDO once the update is completed. CONTRACT SERVICES-INSPECTIONS The Village has a contract with a code enforcer to provide code enforcement for the Village. CONTRACT SERVICE-TRANSPORTATION: • TIA Reviews • Street Modification Review CONTRACT SERVICES IDOLS CORRIDOR PLAN: The first step to having any input on how Idols Road development occurs is to have a plan. This property is in the County; however,the County may consider suggestions if the Village has a formal plan to present to them.This is re- appropriated from the FY 2023 budget. -25- PLANNING & ZONING APPROPRIATION SOFTWARE LICENSE • OpenGov Permitting Software • ERSI GIS Software • Adobe Creative Suite CONTRACT SERVICES-ENFORCEMENT: Interlocal Contract with City-County Inspections for enforcement of Unified Development Ordinance. COMMUNITY GARDEN: • Board replacement in garden sections. • Soil • Environmentally friendly weed killer NON-CAPITAL EQUIPMENT< $7,000: • Fireproof File Cabinet ARCHITECTURAL SURVEY: • The publishing of the architectural survey. -26- CITIZEN ENGAGEMENT& EVENTS APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-6000-1210 Salaries 74,700 96,600 98,623 160,820 160,820 10-6000-1235 Cell Phone Allowance 150 1,170 810 1,560 1,560 10-6000-1810 FICA 5,549 7,480 7,607 11,930 11,930 10-6000-1820 Retirement expense 7,032 12,415 12,484 21,205 21,205 10-6000-1821 401K Match 2,300 4,805 7,349 7,800 7,800 10-6000-1830 Group Insurance 6,436 23,865 26,374 42,400 42,400 10-6000-1831 Dental - - - 2,325 2,325 10-6000-1835 Wellness Benefit 300 300 300 300 300 Subtotal Personnel 96,468 146,635 153,547 248,340 248,340 10-6000-2000 Office Supplies 2,901 - - 1,750 1,750 10-6000-3100 Travel/Mtgs&Education - - - 3,000 3,000 10-6000-3290 Citizen Engagement 13,061 35,000 16,000 25,000 25,000 10-6000-3400 Print/Copy - - - 1,500 1,500 10-6000-4130 Storage Rental - - - 2,330 2,330 10-6000-4400 Membership Dues&Subscription - - - 3,000 3,000 10-6000-4990 Non Capital Equipment - - - 3,000 3,000 10-6000-5000 Capital O/L 10,981 - - - - 10-6000-6120 Clemmons Events 11,659 25,000 25,000 30,000 30,000 10-6000-6135 Farmers Market 3,675 5,000 3,500 5,000 5,000 10-6000-6140 Promote Tourism 15,958 25,000 18,000 25,645 25,645 10-6000-6141 Tourism-Related - 7,418 23,895 5,000 25,165 25,165 Subtotal _ 65,653 113,895 67,500 125,390 125,390 Total Citizen Engagement&Events 162,121 260,530 221,047 373,730 373,730 This department provides public information,promotes, and manages the Village's events, and markets the Village. GOALS AND OBJECTIVES Provided Public Information Promote community spirit and participation. Market and brand the Village as a place to visit and live. This department is funded by County Levied Occupancy Tax, Sponsorships, and General Revenue. • Occupancy Tax Cultural Recreation $ 56,400 • Occupancy Tax Tourism $ 75,500 • Sponsorships Waste Management per Contract $ 4,000 • General Fund Revenue $237,830 PERSONNEL-SALARIES • Clemmons Marketing and Communications Director 100%(23-24 Budget 50%) • Events Coordinator BENEFITS: • Employer Taxes • Medical, Dental &Vision for Clemmons Marketing and Communication Director • Local Government Employees Retirement 13.6%(FY 23 12.85%) • 401K 5%match -27- CITIZEN ENGAGEMENT& EVENTS TRAVEL/MEETINGS AND EDUCATION: • Lewisville-Clemmons Chamber Lunch (2) $ 400 • Event Conference(2) $1,600 • NC3 Conference $1,000 CITIZEN COMMUNICATION: Provide open and transparent government and engage the Village Citizens. • Constant Contact • Talk of the Town Mailers • Coffee with a Cop • Magnets(Events) • Posters • Website • Courier(Village Information) MEMBERSHIP DUES&SUBSCRIPTION: • Zoom $ 200 • Hootsuite $ 1,800 • Farmers Market Association $ 40 • GoDaddy(2) $ 50 • Canva $ 500 • NC3 $ 50 • Association of Festivals $ 150 • NAGC $ 160 EVENTS The Village holds a variety of events throughout the year for residents and visitors to enjoy. We try to involve citizens,the business community, and non-profits. The events may vary from year to year.A sample is as follows: • Lego Contest • Neighbors Helping Neighbors with Clemmons Food Bank • Various Opportunities on Greenway for example Shamrock Shenanigans • Wheels&Squeals • Movie Night • Monster Dash and Goblin Hop • Tree Lighting • National Night Out TOURISM PROMOTION: The Village is going to publish a community guide that will promote Clemmons. TOURISM-RELATED EXPENDITURES EVENTS: The following expenditures, in the judgment of the Council, increase the use of lodging facilities in Clemmons by bringing participants in the events to Clemmons. • Oktoberfest Clemmons Oktoberfest is planned in coordination with the annual Dirty Dozen Race hosted by the Jerry Long Family YMCA. Oktoberfest is the entertainment portion of the tournament featuring kids'activities,DJ,and more. The 2023 Dirty Dozen race included teams from three states and more than 43 cities in NC. • Clemmons Summer Shindig&Volleyball Bash The Summer Shindig is planned in coordination with the annual BASH volleyball tournament hosted by the Jerry Long Family YMCA. BASH is a two-day volleyball tournament(Saturday and Sunday),with many teams arriving on Friday for a golf outing. The Shindig is the entertainment portion of the tournament featuring live music and kids'activities. The 2023 BASH included teams from seven states and more than 45 cities in NC. -28- PARKS & RECREATION APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-6120-1010 Greendale Park Maintenance 709 11,500 772 7,500 7,500 10-6120-1020 Lake&Greenway Maintenance 2,314 12,000 4,674 5,000 5,000 Total Parks&Recreation 3,024 23,500 5,446 12,500 12,500 This department accounts for the maintenance of Village Point Lake& Greenway as well as a small pocket park on Greendale. Greendale Park ■ Water&Electricity ■ Stormwater Fee ■ Weed Control ■ Repair Lights Village Point Lake&Greenway ■ Maintenance ■ Entrance Maintenance ■ Weed Control ■ Stormwater Fee Please note non-recurring major repairs for the park and greenway are included in Major Repairs& Renovations section of the budget. -29- GRANTS APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-6500-1000 Master Transportation Plan - 200,000 - 199,240 199,240 10-6500-1100 SS4AFY22 Grant-Action Plan - 160,000 - 200,000 200,000 10-6500-1200 SS4AFY23 Grant-ADA Transition Plan - - - 200,000 200,000 10-6500-1600 Capital Outlay CMAQ Stop Light - 251,250 - 251,250 251,250 10-6500-1500 Crosswalk West Forsyth - - - 319,000 319,000 CRP Grant - 216,000 - - - Pedestrian Plan WS MPO 37,500 37,500 - - Total Grants - 864,750 37,500 1,169,490 1,169,490 This department accounts for grants that are not in a special revenue or capital project fund. The Council has instructed staff to apply for grants that will enhance the Council's vision for the community. COMPREHENSIVE TRANSPORTATION PLAN The Village received a grant for a comprehensive transportation plan,this plan will include all forms of Transportation, including information from the pedestrian plan. STBG-DA Match Total Transportation Plan 160,000 40,000 200,000 SS4A GRANTS: The Village has received three SS4A grants that address plans for various vehicular safety features,ADA compliance and demonstration projects. Grant Match Total SS4AFY22 Grant-Action Plan 160,000 40,000 200,000 SS4AFY23 Grant-ADA Transition Plan 160,000 40,000 200,000 CMAQ GRANT: Grant for design and right of way for light at Holder Road STDG-DA LC RD SIDEWALK AND CROSSING IMPROVEMENT(WEST FORSYTH HIGH) Grant Match Total LC Rd Crosswalk 255,200 63,800 319,000 -30- CAPITAL OUTLAY APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-8110-4000 Right to Use Asset - - - 60,695 60,695 10-8110-4120 Capital Outlay Administration 75,759 393,000 14,327 140,000 140,000 10-8110-4500 Capital Outlay Public Works 481,428 324,733 330,610 199,000 199,000 10-8110-4503 Capital Acquisition - 1,859,267 - - - 10-8110-4910 Capital Outlay Planning 5,680 - - - - 10-8110-6120 Capital Outlay Parks - - 35,000 35,000 Total Capital Outlay 562,867 2,577,000 344,937 434,695 434,695 MAJOR REPAIRS& RENOVATIONS APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-8140-1000 Major Repairs&Renovation VH - 25,000 15,000 14,000 14,000 10-8140-2000 Major Repairs and Renovations PW - 18,000 - 151,000 151,000 Total Major Repairs&Renovations - 43,000 15,000 165,000 165,000 Capital Outlay: Right to Use Asset Lease Value Trash Compactor $25,440 Lease Value Cardboard Compactor _ 35,255 Total $60,700 Capital Outlay Administration: Cross Walk at West Forsyth $75,000 Paving Parking Lot $65,000 Total $140,000 Capital Outlay Public Works: Forklift $39,000 Replace Tractor 35,000 Replace Mechanic Truck 63,000 Safeplace Traffic Signs 7,000 Rotary Lifts 55,000 Total $199,000 Capital Outlay Parks: Replace Gazebo Greendale Park $20,000 Replace Pier $15,000 Total $35,000 Major Repairs&Renovation: _ Village Hall Replace Windows in the Council Chamber $14,000 Public Works Replace Roof-Main Building $63,000 Add Doors to Front Shed 88,000 Total $151,000 -31- DEBT SERVICE APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-9100-7100 Principal Payment 18,668 18,832 18,832 19,430 19,430 10-9100-7200 Interest Expense 979 1,120 1,116 930 930 Total Debt Service 19,647 19,952 19,948 20,360 20,360 Due to Governmental Accounting Standards certain leases and or subscriptions are considered right to use asset. If a lease or subscription is a right to use asset,you have an asset and liability for that lease and or subscription and then the payments is principal and interest. The Village currently has the following right to use assets: Payroll Software Voice Advantage Trash Compactor(Principal and interest included in public works budget) Recycling Compactor Principal and interest included in public works budget) -32- TRANSFERS TO OTHER FUNDS APPROPRIATION Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 10-9840-9849 Transfer to Market Center Drive 138,278 - - - - 10-9840-9852 Transfer to Harper Rd Sidewalk - 56,000 56,000 145,000 145,000 10-9840-9853 Transfers to Harper/Peacehaven Sidewalk 44,058 43,500 43,500 296,595 296,595 10-9840-9840 Transfer to Marty Lane Sidewalk - - - 188,000 188,000 Total Transfers to Other Funds 182,335 99,500 99,500 629,595 629,595 TRANSFERS TO OTHER FUNDS: Capital Projects Estimated Cost Federal Funds Match FY 24-25 Transfer Transfer to Harper Rd/Fair Oaks Sidewalk $1,587,300 $1,269,840 $317,460 $145,000 Transfer to Harper Rd/Peacehaven Sidewalk $2,965,950 $2,372,760 $593,190 $296,595 Transfer to Marty Lane Sidewalk $1,878,404 $1,502,723 $375,681 $188,000 Please note the total cost of the projects are budgeted in capital projects fund.The annual budget accounts for the transfer during the Fiscal Year Ending June 30, 2025. The actual progress on project may be different than estimated and may need to be adjusted during the year. - 33 - STORMWATER UTILITY FUND Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 67-3473-5100 Stormwater Fee $ 1,407,637 $ 1,406,000 $ 1,423,695 $ 1,420,000 $ 1,420,000 67-3491-4100 Stormwater Permits 10,270 8,000 750 1,000 1,000 67-3491-5100 Violations 500 - - - - 67-3831-0000 Investment Earnings 68,744 96,000 85,950 86,000 86,000 67-3833-1000 Sponsorships 1,625 550 175 175 175 67-3833-2000 Cost Share Program - 30,000 10,850 30,000 30,000 67-3834-0000 Golden Leaf Grant - 618,100 56,555 283,100 283,100 67-3835-0051 Street Sweeping 6,500 6,500 6,500 6,500 6,500 67-3986-2000 ARP Reimbursement 1,970,648 500,835 90,000 - - 67-3991-0000 Fund Balance Appropriated - 824,440 - 55,790 55,790 Total 3,465,924 3,490,425 1,674,475 1,882,565 1,882,565 The Stormwater Utility Fund supports the Clemmons Stormwater protection program as required by the Environmental Protection Agency's Phase II Water Quality Act and Clemmons' Stormwater Quantity Ordinance. STORMWATER FEE: Annual Stormwater Rate per ERU $90.00 ERU 3952 Residential Tiers Lower Upper Scaling ERU Fee Range Range Factor 1 0 2000 0.95 $85.50 2 2001 4000 1 $90.00 3 4001 6000 1.5 $135.00 4 6001 Infinite 2 $180.00 STORMWATER PERMIT: • Fee for Stormwater facilities required by ordinance for new development or re development. This fee is adopted under a separate ordinance. -34- Stormwater Utility Appropriation Actual Budget Est.Actual Proposed Approved Account# Description 6/30/2023 6/30/2024 6/30/2024 6/30/2025 6/30/2025 67-4730-1210 Salaries $ 100,247 $ 311,810 $ 121,568 $ 132,000 $ 132,000 67-4730-1230 Salaries-Street Sweeping 11,279 13,000 9,669 13,000 13,000 67-4730-1810 FICA 7,801 24,850 10,040 10,945 10,945 67-4730-1820 Retirement 13,126 38,425 14,551 19,455 19,455 67-4730-1821 401K Match 3,792 14,950 6,165 7,155 7,155 67-4730-1830 Heath Insurance 19,850 41,500 19,265 30,900 30,900 67-4730-1831 Dental Vision STD Life - - 2,400 2,400 67-4730-1835 Wellness 250 720 661 720 720 67-4730-1850 Unemployment 30 250 25 250 250 Personnel 156,375 445,505 181,944 216,825 216,825 67-4730-1990 Professional Services 47,970 80,000 45,223 65,000 65,000 67-4730-2000 Supplies 578 3,000 728 3,000 3,000 67-4730-2120 Safety&Uniforms 453 600 492 600 600 67-4730-2310 Public Education 15,121 16,500 10,675 16,500 16,500 67-4730-2320 Public Participation 3,403 3,750 3,000 3,750 3,750 67-4730-2510 Gas/fuel 1,728 4,000 1,580 4,000 4,000 67-4730-2511 Gas Street Sweeping 2,069 4,000 1,667 4,000 4,000 67-4730-3100 Travel/Training 2,925 5,000 4,521 5,000 5,000 67-4730-3130 Illicit Discharge 1,313 3,000 2,145 3,000 3,000 67-4730-3210 Telephone 1,390 2,500 1,359 2,500 2,500 67-4730-3250 Postage 1,237 7,000 2,050 7,000 7,000 67-4730-3310 Utilities 1,134 1,100 697 1,100 1,100 67-4730-3311 Utilities Stormwater Fee - 180 90 180 180 67-4730-3400 Print/Copier 243 2,000 350 2,000 2,000 67-4730-3510 Building Maintenance 79 10,000 - 10,000 10,000 67-4730-3520 Equipment Maintenance 3,100 5,000 2,190 5,000 5,000 67-4730-3530 Good housekeeping-Village Properties 8,662 20,000 9,197 30,000 30,000 67-4730-3590 Community Clean-up 2,974 3,500 3,000 4,000 4,000 67-4730-3700 Advertising - 750 195 750 750 67-4730-3900 Contract Services - 15,500 388 15,500 15,500 67-4730-3910 Contract Services Billing 14,092 14,100 14,100 14,500 14,500 67-4730-3970 Waste Disposal&Landfill fees - 500 - 500 500 67-4730-4400 Licenses&Support 2,721 - - - - 67-4730-4500 Workers Comp 7,614 - - - - 67-4730-4900 Permits 860 860 860 860 860 67-4730-4910 Dues&subscriptions 761 1,500 804 1,500 1,500 67-4730-4920 Professional License - 75 - - - 67-4730-4969 Minor Capital Improvement ARPA 213,075 - 213,074 - - 67-4730-4970 Minor Capital Improvement 231,527 704,500 230,000 400,000 400,000 67-4730-4971 Cost Share Program - 55,500 - 60,000 60,000 67-4730-4980 Non Capital Equipment 5,299 10,000 3,299 5,000 5,000 67-4730-4990 Miscellaneous - 500 464 500 500 Subtotal 570,328 974,915 552,148 665,740 665,740 67-8110-5000 Capital Outlay 5,680 160,000 162,986 - - 67-8110-5010 Capital Improvement Plan 91,123 290,000 84,195 500,000 500,000 67-8110-5011 Capital Improvement Plan ARP 533,791 402,905 402,905 - - 67-8110-5012 Capital Improvement Plan Golden Leaf - 1,217,100 - 500,000 500,000 Total Capital Outlay 630,594 2,070,005 650,086 1,000,000 1,000,000 Total Expenditures $ 1,357,297 $ 3,490,425 $ 1,384,178 $ 1,882,565 $ 1,882,565 -35- STORMWATER APPROPRIATION Personnel: • Full time positions: 3 o Stormwater Engineer(vacant and un-budgeted) o Stormwater Technician II o Stormwater Technician I (vacant and budgeted) • Allocated Salaries: o Street Sweeping Benefits: • Employer taxes • Group insurance: Health, Dental &Vision • Life insurance 1x salary • Local Government Employee Retirement System 13.6%(FY 24 12.85%) • 401 K match 5% Professional Services: • CCTV Services • Rooter Services Public Education: • Courier Advertising • Talk of Town • Programs in Clemmons Schools o Coloring books, pencils, and games • Banner at Southwest Athletics Field • Giveaways • Stormwater PTRC Public Participation: • Live Stakes • Storm Drain Marking • Rain Garden • Other Miscellaneous Minor Capital Improvement Projects: These are smaller stormwater projects that cost under$30,000 and can be completed in short time frame. Capital Improvement Plan Parkdale $ 158,565 Capital Improvement Plan-Golden Leaf Bridle Path North Lakeshore -36- FEE SCHEDULE JULY 1, 2024 Exhibit A The following fee schedule is adopted for the fiscal year beginning July 1, 2024 and ending June 30, 2025. The Village Manager shall have the authority to set a fee not otherwise listed and shall have authority to make interpretations of any fee listed on this schedule. Administration, Finance, and All Department Clemmons Code of Ordinances view www.amlegal.com/clemmonsnc or purchase Clemmons Unified Development https://library.municode.com/nc/clemmons/codes/unified_development_code Ordinances view or purchase Copies in excess of 5 pages $00.10 a page Color copies in excess of 5 pages $00.20 a page Copy of Blue Print or Site Plan Cost Returned Check Fee $36.00 Street&Alley Closing Application $50.00 Public Safety and Public Works Residential Driveway Permit (New/Reconstruction (inspection required) $40.00/$20.00 Commercial Driveway Permit (inspection required) $100.00 False Alarms Per separate ordinance Parking Ticket Per separate ordinance Code Enforcement Rates: Minimum charge one hour Message Board $22.25 per hour Backhoe $64.00 per hour Loader $115.00 per hour Tandem Dump Truck $69.00 per hour Single Axle Dump Truck $52.50 per hour Flatbed Truck $52.50 per hour Pickup Truck $52.50 per hour Tub Grinder $110.00 per hour Limb Truck $69.00 per hour Tractor with side mower $110.00 per hour Tractor with flail mower $76.00 per hour Zero turn mower $42.00 per hour Weed eater $11.55 per hour Chain saw $11.55 per hour Street Cleaning Cost Street Sweeper $105.00 per hour+fuel Administration $50.00 per hour Labor including benefits $50.00 per hour - 37- PLANNING & COMMUNITY DEVELOPMENT-FEE SCHEDULE PLANNING ZONING FEES Procedure Types Fee Board of Adjustments Application Fees Variance (6-2.10) $500.00 Pre-Application Meeting No Charge Special Use Permit(6-2.8 UDO) $500.00 Special Use Permit Renewal $100.00 Appeal of Decision, determination, or Interpretation of Decision of a Zoning Official $200.00 BOA Approval Documents Recording $76.00 Technology Fee $10.00 Zoning Application Fees Zoning Verification Letter $50.00 Pre-Application Meeting No Charge Temporary Use Permit (zoning, 6-2.3 UDO) $300.00 Site Plan Review(major, Planning Board approval, 6-2.4(D)1) $1,000.00 Site Plan Review(minor,administrative, 6-2.4(E)) $500.00 Site Plan/Overlay District Review $200.00 Landscape Plan Review $200.00 Traffic Impact Study Review Consultant Actual Cost Zoning Map Amendment—General Use District $1,000.00 North Carolina Department of Transportation Notice (Commercial and Industrial district within 660' of highway) $50.00 Zoning Map Amendment—Special Use District, initial $2,000.00 Zoning Map Amendment—Special Use District (major amendments, $1,000.00 6-2.6(D)(1)(a)) Zoning Map Amendment—Special Use District (minor amendments, $500.00 6-2.6(D)(1)(b)) Zoning Text Amendments (6-2.7 UDO) $2,000.00 Technology Fee $10.00 SIGN PERMIT FEES Procedure Types Fee Subdivision Application Fees Sign Permit $50.00 Sign Panel Change-outs(per panel) $25.00 Temporary Wall Sign Permit $50.00 Technology Fee $10.00 SUBDIVISION FEES Procedure Types Fee Subdivision Application Fees Pre-Application Conference No Charge -38- Preliminary Major Subdivision Approval $3,000.00 Preliminary Minor Amendments $800.00 Final Plat $300.00 Final Plat Minor Revision $150.00 Minor Subdivision $800.00 Minor Lot Recombination/Exempt $100.00 Performance/Surety Bond or Letter of Credit—Residential, 110%of the $100.00 detailed construction estimate Performance/Surety Bond or Letter of Credit—Non-residential, 125%of the $150.00 detailed construction estimate Performance/Surety Bond or Letter of Credit—Annual Renewal Fee $100.00 Technology Fee $10.00 COMMUNITY DEVELOPMENT COMMUNITY GARDEN Procedure Types Fee Community Garden Annual Application Fees Application Fee (per lot) $25.00 FARMERS MARKET Procedure Types Fee Farmers Market Application Fee Full-Time Vendor Booth Space $150.00 Full-Time Vendor Second Booth Space $150.00 Daily Vendor Booth Space $25.00 Technology Fee $10.00 • The Technology Fee is in addition to all application fees. • Any permit or document issued by the Zoning Officer shall be revocable should any of the conditions under which it is issued not be complied with. • Withdrawn Application:All fees are forfeited in the event the Village has incurred any expense related to the petition;the fee must be paid again in full if the application is resubmitted. • Continuance of Application:All fees are forfeited in the event the Village has incurred any expense related to the petition;the fee must be paid again in full if the application is resubmitted. • Reapplication/Resubmission: Payment of fees shall be required for a reapplication or resubmission where a previous application has been denied. • After-the-Fact Permits: Permits issued after-the-fact will be charged two times the original permit fee. • Permit and Plan Review fees must be paid in full at the time of permit purchase. • All Zoning and Subdivision fees must be paid in full at the time of application.Any additional fees incurred after application must be paid in full before a Public Hearing or administrative decision is rendered. • Performance/Surety Bond or Letter of Credit:All Performance/Surety Bond or Letter of Credit must be approved by the Village Engineer and accepted and received by the Village Clerk prior to Village Council approval. -39- STORMWATER FUND Per Equivalent Residential Unit per Month/Annual Residential Tiers _ Lower Range Upper Range _ Scaling Factor ERU Fee Annual 1 0 2000 0.95 $85.50 2 2001 4000 1 $90.00 3 4001 6000 1.5 $135.00 4 6001 Infinite 2 $180.00 Stormwater Permit fees adopted under separate ordinance. -40- TREND ANALYSIS ACTUAL REVENUES AND EXPENDITURES 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Revenue Expenditures Linear(Revenue) Linear(Expenditures) 2019 2020 2021 2022 2023 Fund Balance: General Fund: Non spendable: Inventories $ 60,506 $ 69,729 $ 69,130 $ 70,017 70,017 Prepaid items 46,021 67,443 23,952 18,445 26,276 Restricted: Stabilization by State Statute 738,391 757,291 693,149 1,447,223 976,776 Streets 2,136,537 1,957,007 896,967 29,478 211,378 Travel and Tourism 169,681 192,606 187,129 221,052 243,161 Cultural,recreation and economic dev. 69,609 62,200 48,319 33,805 - Committed: Future Facilities 32,711 33,139 33,146 33,199 34,445 Recreation-payment in lieu 64,984 64,984 88,277 127,932 127,932 Assigned: Subsequent year's expenditures 309,250 614,979 2,077,853 1,220,154 845,050 Land for library - - - - Streets - - - 494,688 1,918,731 Capital projects 142,567 2,321,135 1,597,000 137,185 1,252,250 Unassigned 5,746,219 3,718,404 3,522,665 5,414,532 6,950,368 Total general fund $ 9,516,476 $ 9,858,917 $ 9,237,587 $ 9,247,710 12,656,384 -41- VILLAGE PAY CLASSIFCATION PLAN: FLSA GRADE CLASS PER JOB DESCRIPTION Status MINIMUM MAXIMUM POSITIONS 14 Facilities&Landscape Technician I N 35,001 62,858 1 15 EN.ents Coordinator N 36,751 66,001 1 16 Equipment Operator I N 38,589 69,301 3 Facilities&Landscape Technician II N 17 Senior Administrative Assistant N 40,518 72,766 1 18 Equipment Operator III N 42,544 76,404 1 Mechanic I N Facilities&Landscape Technician Crew Leader N 1 19 Stormwater Technician I N 44,671 80,224 Planning& Finance Technician N 1 20 Mechanic II N 47,007 84,235 1 21 N 49,250 88,447 22 Code Enforcement Officer N 51,713 92,869 1 Stormwater Technician II N 1 Planner I E 1 23 E 54,299 97,512 24 N 57,014 102,388 25 Village Clerk/Personnel Officer E 59,865 107,507 1 Marketing&Communications Director E 1 26 Director of Operations N 62,858 112,882 1 27 66,001 118,526 28 69,301 124,452 29 72,766 130,675 30 Finance Officer E 76,404 137,209 1 Planning and Community Development Director E 1 Stormwater Engineer E 31 80,224 144,069 32 Director of Public Works E 84,235 151,272 1 Village Engineer E 33 88,447 158,836 34 92,869 166,778 35 Village Assistant Manager E 97,512 175,117 1 36 102,388 183,873 Village Manager per Contract 1 E= Exempt from Fair Labor Standards Act(FLSA) N= Nonexempt from FLSA 21 Ranges increased by 3.5%; CPI for March 2024 -42-