| ADMINISTRATIVE-1300 | Actual 2023-2024 | Actual 2024-2025 | 2025-2026 Budget | 7 Month Actual Year to Date | Estimated 2025-2026 | 2026-2027 Budget |
| 513.1100 | EXECUTIVE SALARIES | 30,805 | 33,478 | 32,130 | 19,525 | 32,130 | 33,030 |
| 513.1200 | REGULAR SALARIES | 352,615 | 378,239 | 558,146 | 329,601 | 565,032 | 595,458 |
| 513.1400 | OTHER SALARIES/OT | 0 | 101 | 0 | 2,616 | 4,488 | 4,675 |
| 513.1500 | SPECIFIED COMPENSATION (AND CM DISCRETIONARY MERIT) | 0 | 0 | 7,127 | 0 | 0 | 0 |
| 513.2100 | FICA TAXES | 27,421 | 29,609 | 37,039 | 22,012 | 37,302 | 39,256 |
| 513.2101 | MEDICARE TAXES | 6,413 | 6,925 | 8,662 | 5,148 | 8,724 | 9,181 |
| 513.2200 | FRS RETIREMENT CONTRIBUTIONS | 9,092 | 22,703 | 33,422 | 22,409 | 39,864 | 43,757 |
| 513.2201 | GENERAL EMPLOYEE PENSION PLAN | 11,313 | 29,910 | 69,119 | 43,919 | 76,318 | 92,057 |
| 513.2202 | DEFERRED COMPENSATION (CITY ) | 2,313 | 5,248 | 410 | 1,437 | 1,925 | 1,968 |
| 513.2203 | REGULAR EMPLOYEE Defined Contribution PLAN | 17,331 | 19,782 | 32,792 | 12,618 | 21,636 | 34,026 |
| 513.2300 | GROUP INSURANCE | 51,731 | 55,665 | 89,992 | 44,690 | 80,405 | 92,922 |
| 513.2301 | GROUP INSURANCE (DEPENDENTS) | 10,135 | 9,605 | 20,072 | 13,802 | 12,196 | 14,094 |
| 513.2302 | GROUP INSURANCE (RETIREE) | 3,991 | 3,428 | 3,541 | 2,024 | 3,468 | 4,008 |
| 513.2304 | GROUP INSURANCE HRA | 10,096 | 14,960 | 15,000 | 18,360 | 20,360 | 17,500 |
| 513.2400 | WORKMEN'S COMPENSATION INS | 3,519 | 5,040 | 6,912 | 2,571 | 4,404 | 9,177 |
| 513.3100 | PROFESSIONAL SERVICES | 24,748 | 29,097 | 90,770 | 57,380 | 90,770 | 231,500 |
| 513.3200 | ACCOUNTING AND AUDITING | 18,870 | 19,890 | 24,650 | 20,434 | 27,812 | 27,812 |
| 513.3400 | CONTRACTUAL SERVICES | 33,871 | 45,214 | 73,066 | 36,725 | 62,957 | 66,150 |
| 513.3401 | CONTRACTUAL SERVICES - TOWER INSPECTIONS | 1,550 | 0 | 2,000 | 2,500 | 2,500 | 2,500 |
| 513.3402 | CONTRACTUAL SERVICES - CDGB HOUSING | 0 | 0 | 0 | 0 | 0 | 0 |
| 513.3403 | IT SUPPORT CONTRACTS | 19,029 | 81,843 | 89,352 | 79,058 | 89,352 | 97,008 |
| 513.4000 | TRAVEL PER DIEM | 4,282 | 2,792 | 6,200 | 1,008 | 1,728 | 6,200 |
| 513.4100 | COMMUNICATION SERVICES | 24,032 | 19,550 | 29,839 | 11,468 | 19,659 | 20,642 |
| 513.4200 | POSTAGE AND FREIGHT | 1,514 | 1,432 | 1,659 | 915 | 1,569 | 1,647 |
| 513.4300 | UTILITY SERVICES | 18,049 | 19,364 | 21,852 | 8,557 | 14,669 | 15,402 |
| 513.4400 | RENTALS | 0 | 0 | 0 | 0 | 0 | 0 |
| 513.4500 | GENERAL INSURANCE | 36,712 | 29,122 | 26,195 | 12,687 | 21,774 | 25,006 |
| 513.4600 | REPAIR AND MAINTENANCE | 5,787 | 13,514 | 4,957 | 4,751 | 5,000 | 5,250 |
| 513.4601 | REPAIR AND MAINTENANCE - TOWER | 25,450 | 0 | 20,000 | 6,426 | 11,016 | 20,000 |
| 513.4900 | OTHER CURRENT CHARGES | 53,285 | 82,416 | 82,275 | 39,286 | 67,347 | 70,714 |
| 513.4906 | PENALTIES | 0 | 0 | 0 | 0 | 0 | 0 |
| 513.5100 | OFFICE SUPPLIES | 603 | 1,119 | 1,155 | 758 | 1,299 | 1,364 |
| 513.5200 | OPERATING SUPPLIES | 14,664 | 18,270 | 21,103 | 8,550 | 14,657 | 20,390 |
| 513.5201 | IT OPERATING SUPPLIES | 1,245 | 3,259 | 5,305 | 2,716 | 5,305 | 3,325 |
| 513.5208 | IT LICENSES | 13,006 | 10,145 | 14,587 | 9,646 | 14,587 | 20,135 |
| 513.5400 | BOOKS, PUBS, SUBS & MEMBERSHIPS | 1,896 | 2,132 | 3,950 | 1,668 | 2,859 | 5,600 |
| 513.5401 | TRAINING AND SCHOOLING | 4,653 | 3,764 | 26,000 | 3,236 | 13,000 | 12,400 |
| 513.5902 | BAD DEBT EXPENSE | 0 | 0 | 0 | 0 | 0 | 0 |
| 513.6400 | CAPITAL OUTLAY | 3,918 | 96,188 | 122,000 | 103,208 | 136,044 | 16,000 |
| 513.9104 | TRANSFER TO WATER | 0 | 0 | 0 | 0 | 0 | 0 |
| 513.9105 | TRANSFER TO WASTEWATER | 0 | 0 | 0 | 0 | 0 | 0 |
| 513.9107 | TRANSFER TO CEMETERY | 0 | 0 | 0 | 0 | 0 | 0 |