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GENERAL FUND <br />PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT <br />PRCSA - RECREATION & COMM. SVC 01113230 <br />Account <br />Code LINE ITEM RESOURCES <br />ACTUAL <br />FY 23-24 <br />ACTUAL <br />FY 24-25 <br />ADOPTED <br />FY 25-26 <br />PROPOSED <br />FY 26-27 <br />61000 Salaries Regular 1,923,172 1,932,412 2,224,490 2,386,470 <br />61010 Salaries Cash Out/Separation 18,935 46,125 15,800 12,710 <br />61020 Salaries Part-Time 2,092,607 2,151,398 1,881,010 1,461,980 <br />61040 Salaries Overtime 227,863 219,242 149,700 39,510 <br />61100 Retirement-Employer Normal Cost 188,727 191,602 192,580 202,630 <br />61110 Part-Time Retirement 73,135 72,697 100,040 93,940 <br />61120 Medicare Insurance 61,231 61,046 57,710 58,220 <br />61130 Health Insurance 339,248 352,079 447,360 486,500 <br />61170 Retiree Health Benefits 17,951 17,188 20,470 21,430 <br />61180 Worker Compensation Insurance 234,663 232,716 208,340 245,400 <br />SUBTOTAL SALARIES & BENEFITS 5,177,532 5,276,506 5,297,500 5,008,790 <br />62010 Communications 98,228 82,369 84,000 90,900 <br />62012 Cellular Phone Charges 0 28,147 28,800 33,000 <br />62120 Training, Transportation, Meetings 10,589 15,670 33,320 0 <br />62140 Membership, Subscription & Dues 31,073 34,682 25,800 17,000 <br />62300 Contract Services-Professional 2,120,527 1,178,650 1,097,240 871,870 <br />62600 Parking Validation 37,370 46,071 10,400 58,670 <br />SUBTOTAL CONTRACTUALS 2,297,787 1,385,590 1,279,560 1,071,440 <br />63001 Miscellaneous Operating Expenses 579,293 508,030 371,540 332,960 <br />63300 Gas & Diesel 24,413 23,121 48,300 28,000 <br />SUBTOTAL COMMODITIES 603,706 531,151 419,840 360,960 <br />65000 Building Rental 0 0 661,570 0 <br />65010 Rental City Equipment 167,152 193,813 144,940 176,720 <br />65011 Equipment Replacement Charges 18,395 32,369 36,120 0 <br />65012 Accident Repair & Replacement 2,844 12,831 65,650 48,400 <br />65040 IT Maintenance Charge 119,460 134,253 133,240 135,790 <br />65055 Communications- Landlines 18,299 18,187 18,290 18,420 <br />65100 Insurance Charges 286,370 293,151 300,270 417,080 <br />65105 Benefits Overhead 39,775 40,124 23,960 24,330 <br />65400 Indirect Costs 19,740 37,126 0 40,000 <br />SUBTOTAL FIXED CHARGES 672,035 761,853 1,384,040 860,740 <br />66400 Machinery & Equipment 39,594 391,084 55,000 0 <br />66511 Computer Software Subscriptions 10,119 34,874 35,000 39,420 <br />SUBTOTAL CAPITAL 49,713 425,958 90,000 39,420 <br />67200 Principal-Leases 6,243 11,180 0 0 <br />67210 Interest-Leases 515 430 0 0 <br />SUBTOTAL DEBT SERVICE 6,759 11,611 0 0 <br />TOTAL 8,807,532 8,392,669 8,470,940 7,341,350 <br />164