FY 2025 - 2026 Proposed Budget

Fiscal Year 2025-2026 Budget

TABLE OF CONTENTS A

Budget Message

B

Budget Presentation

C

Proposed Fiscal Year 2025-2026 Budget Ordinance

D

Proposed Fiscal Year 2025-2026 Fee Schedule

E

Recommended Fiscal Year 2025-2026 General Fund Revenues & Expenditures

F

Recommended Fiscal Year 2025-2026 Cemetery Fund Revenues & Expenditures

G

Recommended Fiscal Year 2025-2026 Water and Sewer Fund Revenues & Expenditures

Fiscal Year 2025-2026 Budget Message

A

�p�stR\'t

pROSPtR

Budget Message May 7, 2025

The Honorable Mayor Wickstrom, Mayor Pro Tempore Selby, and Members of the Board of Commissioners: l am pleased to respectfully submit to you the Town of Manteo's Fiscal Year 2025-2026 Recommended Budget for your consideration.

The public hearing for the Recommended Budget has been advertised to take place on May 7, 2025. All components of this budget have been prepared and assembled in strict accordance ,vith prO\isions of the North Carolina Local Government Budget and Fiscal Control Act and conform to all other applicable State and Federal standards. The Recommended Budget is financially balanced, identifies all anticipated revenue sources, and provides all proposed departmental expenditures. The review and adoption of the annual operating budget is one of the most important responsibilities of the Mayor and Board of Commissioners. Thank you for all of the extra hours that each of you have spent considering the tough decisions to be made as '" e have de, eloped this recommended budget.

The Recommended Budget is intended to provide guidance to management in carrying out the operations of the Town in support of the priorities established by the Mayor and Board of Commissioners. The Budget Presentation includes graphical representations of funds, revenues, and related data. In addition, the full line-item budget and the proposed fee schedule, are also included with this budget message.

In preparation of a new fiscal year budget, the finance Department regularly monitors estimated and actual re, enues and expenditures to ensure each is verifiable to its intended service or project. The Finance Department has also used resources provided by the North Carolina League of Municipalities and Dare County Finance Department in determining projected revenues for Fiscal Year 2025-2026.

As directed by the North Carolina General Statutes, the Tm:vn Manager is the designated Budget Officer. The Recommended Budget

includes Departmental requests that have been reviewed and recommended by the Town Manager for your consideration for Fiscal Year 2025-2026.

2025 is a revaluation year for properties located in Dare County. North Carolina General Statute 159-11 (e) requires that the Budget Officer "shall include in the budget,for comparison purposes, a statement of the revenue-- neutral property tax rate for the budget. The revenue-neutral property tax rate is the rate that is estimated to produce revenue for the next fiscal year equal to the revenue that would have been produced for the next fiscal year by the current tax rate if no reappraisal had occurred. To calculate the revenue-neutral rate, the budget officer shall first determine a rate that would produce revenues equal to those produced for the current fiscal year and then increase the rate by a growth factor equal to the average annual percentage increase in the tax base due to improvements since the last general reappraisal. The growth factor represents the expected percentage increase in the value of the tax base due to improvements during the next fiscal year. The budget officer shall further adjust the rate to account for any annexation, deannexation, merger, or similar event."

The Fiscal Year 2025-2026 revenue neutral rate is 0.2529. The current levy rate for Fiscal Year 2024-2025 is 0.3455. The Fiscal Year 2025-2026 Budget has been prepared using a 0.300 tax rate. The Recommended Budget was prepared using an ad valorem tax rate of $0.300 cents per $100 valuation of assessed property.

Fiscal Year 2025---2026 General Fund Revenue Summary The Fiscal Year 2025-2026 General Fund Recommended Budget totals $7,069,378.

The Recommended Budget was prepared using an ad valorem tax rate of $0.300 cents per $100 valuation of assessed property.

Property tax revenues are estimated at $2,935,488 using a collection rate of 99.80%. Each cent on the tax rate is estimated to generate revenue of $97,850. Projected property and personal property valuation for Fiscal Year 2025-2026 is $980,456,710 compared to $664,856,724 in FY 2024-2025. Shared revenues including sales tax, occupancy tax and land transfer tax, are distributed based on the Town of Manteo's ad valorem tax levy and are estimated at $2,188,953 based on guidance recommendations from the North Carolina League of Municipalities and Dare County.

The North Carolina Local Government Commission recommends that local governments maintain a minimum unassigned fund balance of no less than eight percent of expenditures. The Town of Manteo adopted a policy on November 20, 2013 establishing a goal of maintaining a fund balance for the General Fund of 75% of expenditures. Annual financial statements show the Town has consistently maintained an unassigned general fund balance well over 100% of expenditures for the past 5 years. Our fund balance is healthy and provides reserve to meet unanticipated needs.

The Board of Commissioners, Tm:vn Manager and Finance Director ,:vorked diligently to make cuts to spending in order to lower the fund balance allocation in this recommended budget. The Fiscal Year 2025-2026 Recommended Budget includes an appropriation of fund 2

balance in the amount of $615,294 to balance the General Fund.

Highlights of General Fund Fiscal Year 2025--2026 •

The Recommended Budget was prepared taking into account a $3,000 employee cost of living adjustment for Town employees.

•

The Administration Department professional services line item includes funds to complete the Strategic Plan currently underway, funds for external public relations and continued planning for the future Town Hall building (Old PNC Bank). There are also funds provided for a new part--time employee to support the work of the Administration Department.

•

The Community and Economic Development Department budget provides less funding than previous years for Town sponsored events. Staff are developing an Events Manual and proposals for the Board of Commissioners to consider to explore alternative revenue solutions for event funding.

•

The Information Technology budget includes reduced spending on telephone services after the installation of a new phone system.

•

The Finance Department budget includes professional services funding for the addition of a budgeting module to the existing finance software.

•

Public Buildings includes funding for Cartwright Park planning and improvements to match with the Outer Banks Tourism Board Tourism Impact Grant. There are additional dollars allocated for increased utility costs. The Playground line includes dollars allocated for mulching all of the playgrounds as ,vell as some dollars for equipment replacement and repairs.

•

The Police Department budget includes the addition of a police officer position and the outfitting costs associated with adding a new officer to our Police force. There is also an increase in Part Time officer hourly pay rate (to $30 per hour).

•

The Fire Protection contract cost of $269,100 for Roanoke Island Volunteer Fire Department (RlVFD) remains the same as the previous fiscal year.

•

The Museum and Waterfront Marina budget includes an expected increase in utility costs, funding to pmver wash and paint the lighthouse. The Waterfront Condo Owners Fee increased a total of $810 this year.

•

Public Works Department budget includes an increase in travel and training dollars for professional development for our ne,ver staff members.

3

•

The Planning Departmental budget includes an increase in R&:M Vehicles anticipating additional maintenance for the Explorer.

•

The Stormwater budget includes engineering and professional services dollars to begin plans for future stormwater project. No construction dollars are included as we do not have a project that is shovel ready. Staff have applied for grant dollars (Resilient Coastal Communities Program, applied for on April 25, 2025) that would assist in developing a flood-print project that will inform a new stormwater management plan. Notification of grant the award is expected in June.

Fiscal Year 2025--2026 Cemetery Fund Revenue and Expenditure Summary

The Recommended Budget includes $51,600 in revenues and was prepared as an operational budget. A Fund Balance Appropriation of $14,744 will be allocated from the Cemetery Fund Balance to fund cemetery projects.

Fiscal Year 2025--2026 Water and Sewer Fund Revenue and Expenditure Summary

The Water and Sewer revenues are meeting obligations for an operational budget. A Fund Balance allocation in the amount of $979,402 is recommended to fund projects and improvements included in the Departmental Budget request. The proposed budget does not include an increase in Water and Sewer Rates.

In 2023, the Board of Commissioners adopted a Water and Sewer 10-year Capital Improvement Plan. This Capital Improvement Plan prioritizes projects for water and sewer infrastructure improvements. The long-term goal is to address challenges to help reduce annual costs required to maintain and operate aged portions of the Town's water distribution system, sewer collection system and wastewater treatment plant.

The Town has contracted with The Timmons Group for professional services to develop plans for items included in the Water and Sewer Capital Improvement Plan. The Fiscal Year 2025- 2026 Water and Sewer Fund budget includes construction dollars for the Devon Street Partial Sewer Main Replacement Project at $361,386. There is also funding included for engineering services to develop plans for the John Borden Street Water and Sewer Main Replacement Project.

Professional services dollars are included to provide technical assistance to Water and Sewer staff to complete a 2-phase review of influent to the Waste Water Treatment Plant. This will assist staff in determining pre-treated influent level limits for future industrial users.

The budget as presented meets operational needs. It is the goal of the Water and Sewer Administrative Staff to continue to provide the best customer service possible.

4

Conclusion I would like to offer my deepest appreciation to the Mayor and Board of Commissioners for their guidance and encouragement as vve worked together to draft a budget that would provide ample resources in a challenging upcoming budget year.

This Recommended Budget could not have been prepared without the hard work of our incredible Finance Team led by Finance Director Heather Doughtie.

All Town Department Heads have worked diligently to provide reasonable Departmental Budgets.

Finally, I would like to thank the entire staff at the Tmvn for their hard work and dedication in serving the people of the Town of Manteo. lt is such an absolute honor to work alongside dedicated public servants who truly are family.

Thank you for your consideration of the Fiscal Year 2025--2026 Recommended Budget.

Respectfully Submitted, ���� Melissa M. Dickerson Town Manager

5

Fiscal Year 2025-2026 Budget Presentation

B

A Look Back…

• • • • • •

Two New Police Vehicles Purchase travel/training vehicle for use across all Departments Bulkhead/Boardwalk Project Completion Purchase of the Old PNC Bank UV Disinfection and Resiliency Project at Wastewater Treatment Plant Spring 2025 Studio for the Coastal Dynamic Design Lab & Strategic Plan Development (ongoing) • Roanoke Marshes Lighthouse Redecking Project (ongoing) • Cartwright Park Improvements (ongoing)

2025 Budget Calendar • February 12 Budget Calendar presented to the Board of Commissioners • February 17 Department Head Budget Requests due • March 19 Budget Public Comment • April 15 – April 16 Budget Workshop • May 1- Budget Workshop • May 7 Public Hearing for proposed Fiscal Year 2025 – 2026 Budget Ordinance • June 4 Adoption of Budget Ordinance for Fiscal Year 2025 – 2026 Budget Ordinance

2025 Revaluation Year-Dare County NCGS 159-11. (e) In each year in which a general reappraisal of real property has been conducted, the budget officer shall include in the budget, for comparison purposes, a statement of the revenue-neutral property tax rate for the budget. The revenue-neutral property tax rate is the rate that is estimated to produce revenue for the next fiscal year equal to the revenue that would have been produced for the next fiscal year by the current tax rate if no reappraisal had occurred. To calculate the revenue-neutral tax rate, the budget officer shall first determine a rate that would produce revenues equal to those produced for the current fiscal year and then increase the rate by a growth factor equal to the average annual percentage increase in the tax base due to improvements since the last general reappraisal. This growth factor represents the expected percentage increase in the value of the tax base due to improvements during the next fiscal year. The budget officer shall further adjust the rate to account for any annexation, de-annexation, merger, or similar event.

Levy The current levy rate for Fiscal Year 2024-2025 is 0.3455.

The Fiscal Year 2025-2026 revenue neutral rate is 0.2529.

The Fiscal Year 2025-2026 Budget has been prepared using a 0.300 tax rate.

The Recommended Budget was prepared using an ad valorem tax rate of $0.300 cents per $100 valuation of assessed property.

Historical Tax Rates Year 2024 2023 2022 2021 2020* 2019 2018 2017 2016 2015* 2014 2013 2012 2011 2010

Town Rate 0.3455 0.3455 0.3455 0.3455 0.3455 0.3700 0.3700 0.3700 0.3700 0.3700 0.3600 0.3500 0.2600 0.2300 0.2300

County Rate 0.4005 0.4005 0.4005 0.4005 0.4005 0.4700 0.4700 0.4300 0.4300 0.4300 0.4300 0.4300 0.2800 0.2800 0.2800

Total Rate 0.746 0.746 0.746 0.746 0.746 0.840 0.840 0.800 0.800 0.800 0.790 0.780 0.540 0.510 0.510

Where are we now?

Cash & Investments: - General Fund: $7,296,988.97 - Water & Sewer Fund: $4,734,512.65 - Cemetery Fund: $631,494.27 (*as of April 10, 2025)

Town Revenue Sources-General Fund Grants= Tourism Impact Grant for Cartwright Park, PEG Channel Other Revenues = Investment Earnings, Marina Revenues, Vendor Fees, Registrations, Solid Waste Containers, Surplus Sales, Special Event Revenues Other Taxes = Beer and Wine Tax, PEG Channel Tax, Utility Franchise Tax, Solid Waste Tax, ABC Distribution Tax Powell Bill Property/Vehicle Taxes = Property Tax + Personal Property + Utilities (AT&T, Century Link, towers etc.)

Shared Revenue = Occupancy Tax, Land Transfer, Sales Tax

PROJECTED GENERAL REVENUE FOR FY 2025-2026 BREAKDOWN BY REVENUE SOURCE

$30,000

Building Permits and Fees .4%

$3,031,833 Property Taxes 42.9%

$292,500 Grants 4.1%

$313,857

Other Revenues 4.4%

$241,015

Interest Earnings 3.4%

$355,926 Other Taxes 5.0%

TOTAL REVENUE $7,069,378

$2,188,953

Shared Revenue 31.0%

$615,294

Fund Balance Appropriation 8.7%

GENERAL FUND REVENUE COMPARISON BY YEAR FY 2024-2025 $7,895,280.61

FY 2025-2026 $7,069,378.00

Property Tax Other Taxes Grants

Shared Revenue Interest Earnings Building Permits and Review Fees

Fund Balance Other Revenues Powell Bill

GENERAL FUND EXPENSE BREAKDOWN BY DEPARTMENT GOVERNING BODY PLANNING BOARD ADMINISTRATIO N COMM & ECON DEVELOPMENT TECHNOLOGY FINANCE PUBLIC BULDINGS

$101,998 $90,080 $12,800 $12,800 $758,260 $743,173 $383,656

$603,159

$429,391 $443,073 $339,652 $332,341 $557,000

$1,454,995

POLICE

$1,613,990

FY 2025-2026

FY 2024-2025

$2,014,461

GENERAL FUND EXPENSE BREAKDOWN BY DEPARTMENT FIRE POWELL BILL

$269,100 $269,100 $0 $0

WATERFRONT OPERATIONS

$378,211

$492,525 $1,433,496 $1,405,613

PUBLIC WORKS ZONING AND PLANNING

$247,853 $279,970

STORMWATER

$51,500 $71,500

NONDEPARTMENTAL

$85,000 $79,000

FY 2025-2026

FY 2024-2025

PROJECTED CEMETERY REVENUE FOR FY 2025-2026 BREAKDOWN BY REVENUE SOURCE

Fees 8.2%

$16,500

$4,250

Sale of Lots 32.0%

$16,106

Investment Earnings 31.2%

TOTAL REVENUE $51,600 $14,744

Fund Balance Appropriation 28.6%

CEMETERY EXPENSE BREAKDOWN EXPENSE BREAKDOWN BY YEAR FY 2025-2026

FY 2024-2025

$51,600

$51,600

EXPENSE BREAKDOWN BY CATEGORY IMPROVEMENTS / PROJECTS

Supplies

Advertising

Improvements

$50,000

ADVERTISIN G

$500

SUPPLIES

$100

PROFESSIONAL SERVICES Professional Services

$50,000

$500

$100

$1,000 $1,000

FY 2025-2026

FY 2024-2025

PROJECTED WATER AND SEWER REVENUE FOR FY 20252026 BREAKDOWN BY REVENUE SOURCE

$2,121,701

Water and Sewer Charges 63.7%

$979,402

Fund Balance Appropriation 29.4%

$35,000

TOTAL REVENUE $3,331,334

Development 1.1%

$180,231

Other Revenue 5.4%

$15,000 Grants 0.5%

WATER AND SEWER FUND REVENUE COMPARISON BY YEAR FY 2025-2026 $3,331,334

FY 2024-2025 $2,785,407

Water and Sewer

Grants

Fund Balance

Development

Other/Investment Earnings

WATER AND SEWER FUND BREAKDOWN BY DEPARTMENT $2,068,001

SEWER

$1,603,633

$967,015

WATER

TECHNOLOGY

$883,296

$52,000 $68,000

$243,318

ADMINISTRATIO N NONDEPARTMENTAL

$229,478

$1,000 $1,000

FY 2025-2026

FY 2024-2025

Goals • Complete Strategic Planning work and set a clear vision for Manteo moving forward.

• Continue making investments in Water and Sewer Infrastructure and improve the capital asset condition ratio.

• Invest in Public Safety by increasing the size of the Police Department by one officer.

• Maintain services (public works, customer service, etc.) at their current levels.

• Provide improved facilities for Cartwright Park.

• Plan for a new Town Hall at the Old PNC Bank.

Recommended Fiscal Year 2025-2026 Budget Ordinance

C

TOWN OF MANTEO

BUDGET ORDINANCE FISCAL YEAR 2025-2026

BE IT ORDAINED by the Governing Board of the Town of Manteo, North Carolina, that the following fund revenues and departmental expenditures together with certain restrictions and authorizations are adopted for operation of the Town of Manteo for the fiscal year beginning July 1, 2025 and ending June 30, 2026.

Section 1. GENERAL FUND The following amounts are hereby appropriated in the General Fund for the operation of the town government and its activities for the fiscal year beginning July 1, 2025 and ending June 30, 2026, in accordance with the chart of accounts heretofore established for this Town: Governing Board Planning Board Administration Community & Economic Development/Mainstreet Information Technology Finance Public Buildings Police Fire Protection Maritime Museum and Waterfront Marina Public Works Planning & Zoning Stormwater Non-Departmental Total Appropriations

$

101,998 12,800 758,260 383,656 429,391 339,652 557,000 2,014,461 269,100 378,211 1,433,496 247,853 51,500 92,000 $ 7,069,378

1

Section 1 Continued: It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2025 and ending June 30, 2026.

Current Year Property Taxes Prior Years Property Taxes Penalties and Interest NCVTS Tax Sales and Use Tax USUB Tax Land Transfer Tax Local Occupancy Tax Powell Bill Beer & Wine Tax Government PEG Channel Utility Franchise Tax Solid Waste Tax Building Permits Review Fees Banner Fees Ordinance Violations Officers’ Court Fees Police Calendars Police Grants DCTB NYE Event Grant PEG Channel Grant Tourism Impact Grant Investment Earnings Downtown Market Vendor Fees Dare Day Revenue DCTB Dare Day Event Grant Museum Events Revenue Museum Registration Fees Museum Donations Dock Rent Transient Dock Rent Miscellaneous Dock Rent Weddings/Special Events

$

2,935,488 5,974 5,197 84,174 1,017,954 1,000 224,619 946,380 45,582 6,587 47,910 254,602 1,245 25,000 5,000 500 2,500 1,000 3,500 1,000 17,500 5,000 250,000 241,015 2,500 500 19,000 2,500 15,000 200 100,000 50,000 700 1,500

2

Magnolia Market Rent Golf Cart Registration Fees Trash Container Sales Social District Cup Sales ABC Distribution Other Miscellaneous Revenue Surplus Property Sales Fund Balance Appropriated

3,200 250 17,500 750 104,757 2,000 5,000 615,294

Total Estimated Revenues

$7,069,378

Section 2. CEMETERY FUND The following amounts are hereby appropriated in the Cemetery Fund for the fiscal year beginning July 1, 2025 and ending June 30, 2026, in accordance with the chart of accounts heretofore established for this Town: Recording Fees Supplies Advertising Improvements & Projects Total Appropriations

$

1,000 100 500 50,000

$

51,600

It is estimated that the following revenue will be available in the Cemetery Fund for the fiscal year beginning July 1, 2025, and ending June 30, 2026: Sale of Lots $ 16,500 Interment Fees 3,750 Recording Fees 500 Investment Earnings 16,106 Fund Balance Appropriated 14,744 Total Estimated Revenues

$

51,600 3

Section 3. WATER AND SEWER FUND The following amounts are hereby appropriated in the Water and Sewer Fund for the fiscal year beginning July 1, 2025 and ending June 30, 2026 in accordance with the chart of accounts heretofore established for this Town: Water and Sewer Administration Water and Sewer Information Technology Water Operations Sewer Operations Non-Departmental Total Appropriations

$

243,318 52,000 967,015 2,068,001 1,000

$

3,331,334

It is estimated that the following revenues will be available in the Water and Sewer Fund for the fiscal year beginning July 1, 2025 and ending June 30, 2026: Water Charges Sewer Charges Water Taps Sewer Connections Reconnections Transaction Fees Penalties Bad Debt Collection Investment Earnings AIA Water Grant Lab Rent Miscellaneous Revenues Fund Balance Appropriated

$

953,308 1,168,393 15,000 20,000 1,000 7,750 17,000 250 142,131 15,000 9,600 2,500 979,402

Total Estimated Revenues

$

3,331,334

4

Section 4. A tax rate of thirty cents ($0.300) per one hundred dollars ($100) is hereby levied on property in the Town of Manteo as listed for taxes as of January 1, 2025, for the purpose of raising the revenue described as “Current Year Property Taxes” in the General Fund in Section 1 of this ordinance. This rate is based on a total estimated valuation of property for the purposes of taxation rounded to $980,456,710 using an estimated rate of collection of ninety-nine percent (99.80%). The Town Manager shall have the authority to determine needs and to make transfers within departments and within funds to meet obligations and provide funding included in the adopted budget not to exceed total allocations. Transfers between funds or from fund balance shall require approval by the Board of Commissioners.

Section 5. This Budget Ordinance and the Budget Document shall be the basis of the financial plan for the Town of Manteo, North Carolina for the 2025-2026 fiscal year. The Budget Officer shall administer the Budget and shall ensure that Department Heads are provided guidance and sufficient detail to implement their applicable portion of the budget. The Finance Department shall maintain records in accordance with this Budget Ordinance, the Budget Document, and the applicable Statutes of the State of North Carolina.

ADOPTED this the ____ day of ______________, 2025 _____________________________________ Jamie Whitley, Town Clerk

_______________________________________ Sherry Butcher Wickstrom, Mayor

5

Recommended Fiscal Year 2025-2026 Fee Schedule

D

TOWN OF MANTEO FEE SCHEDULE Fee Schedule referenced in Codified Ordinance Article II Sec. 14-63 and adopted by the BOC during Budget approval every year

Water and Sewer Department

Quarterly Water Account Deposit Quarterly Sr. Citizen Water Deposit Monthly Water Account Deposit Monthly Sr. Citizen Water Deposit After Business Hours Service Call for reconnection by non-payment Reconnection Fee for non-payment Account Transfer ¾” Water Tap 1” Water Tap 1 ½” Water Tap 2” Water Tap Deposit for 2” Tap Greater than 2” Tap ¾” non-sequential water only meter within 15 feet of service connection Disconnect Service Fee Water (Sec. 50-42) Meter Size Reduction from 1” to ¾” (Sec. 50-36) Increase in Meter Size Relocation of water meter requiring a boring underneath driveway or sidewalk Relocation of water meter requiring use of heavy equipment plus $200 and labor at $200 per hour Bad Debt Collection Fee (Sec. 50-44) Payment Penalty (Sec. 50-44) Sewer Department User Fee (Sec. 50-140)

$200 $100 $100 $50 $50 $50 $25 $4,700 $4,900 $6,800 $7,500 $2,500 Actual cost + 15% $1,200 $100 $900 Cost of new tap fee $1,500 $1,500 plus $400 per hour $50 10% bill amount after 21 days from date of billing $8 per gallon per day according to approved design flows

1

TOWN OF MANTEO FEE SCHEDULE Fee Schedule referenced in Codified Ordinance Article II Sec. 14-63 and adopted by the BOC during Budget approval every year

Administrative Services

Returned Check Charge $25 Copy of Agenda Package $15 Online Payment Convenience Fee $3.75 Black & White copy (8.5x11) (first 5 pages free) $0.15 per page Color Pages (8.5x11) $0.20 per page Black & White (11x17) $0.30 per page Color Pages (11x17) $0.40 per page CD Copy $5 (or can supply own) Copy of Code of Ordinances Available online at Town of Manteo website or for purchase from Municode at 1-850-576-3171 Copy of Zoning Ordinances

Available online at Town of Manteo website or for purchase from Municode at 1-850-576-3171

Copy of CAMA Land Use Plan Copy of Plan Update Copy of Manteo Way of Building Copy of Roanoke Transportation Plan Copy of Zoning Map (22” x 34”) Copy of Budget Document Copy of Audit Document Banner Placement on Highway Notarial Acts Fee Other Administrative Fees may be charged for Special Events, Facility Use Agreements, Weddings, etc.

Police Department

False Alarm Charges for Security Systems 1 -5 occurrence (after 5th $100) Parking Tickets Handicap Parking Violations 911 Hang-Up Response Charge Golf Cart Registration Permit Fee st

th

$25 $20 $20 $20 $10 $10 $10 $100 $10

$0 (after 5th $100) $25 $100 $25 $25 Annually 2

TOWN OF MANTEO FEE SCHEDULE Fee Schedule referenced in Codified Ordinance Article II Sec. 14-63 and adopted by the BOC during Budget approval every year

Cemetery Rates

Town Resident Gravesite Town Resident Cremation Site Out of Town County Resident Gravesite Out of Town County Resident Cremation Site Out of County Resident Gravesite Out of County Resident Cremation Site Internment Fee (Burial and Cremation) Sites 1-16 in new section of cemetery are for single lot sales only Deed Recording Fee

$800 (per site) $350 (per site) $1000 (per site) $500 (per site) $1600 (per site) $850 (per site) $150 See above prices $50

Marina Rates

Daily Rate $50/day + additional $2/ft over 26ft Weekly Rate $300/week + additional $2/ft over 26ft Monthly Rate $1000/month + additional $2/ft over 26ft Annual Rate Contract $12.00/ft per Month + Utility Charge of: < 30 ft: $20/Month >30 ft: $50/Month Annual Live Aboard $12.00/ft per Month + Utility Charge of: $150/Month As per the slip rental agreement, slip fees not paid by the tenth of the month are past due and no boat shall be released if payment is late. All unpaid slip fees due to the Town of Manteo shall bear interest at the rate of 1.5% per month prorated for all days the rental is late.

COMMERCIAL RATE: In-Season (April 1st-October 31st): $800.00 per month Off-Season: (November 1st – March 31st): $600/Month

3

TOWN OF MANTEO FEE SCHEDULE Fee Schedule referenced in Codified Ordinance Article II Sec. 14-63 and adopted by the BOC during Budget approval every year

Development Review Fees

Planning Department

Residential Site Plan Review-New Construction Residential Site Plan Review-Additions, Out Buildings, Renovations & Pools Commercial Site Plan Review-Additions, Out Buildings, Renovations & Pools Multifamily Dwellings, Duplexes, Condominiums, Townhouses, Apartments All other development not included elsewhere in fee schedule (This fee is to be calculated based on the footprint of proposed development.)

Lots in a Subdivision

$200 $100 $300 $200 per dwelling unit $1.00/sq. ft.

Residential New Construction and Additions

$0.75/sq. ft. heated space $0.50/sq. ft. unheated space $200.00 per unit plus $1.00/sq. ft. heated $.0.75/sq. ft unheated $1.00/sq. ft. heated $0.75/sq. ft unheated $100 3 x permit cost $15 per $1,000 based on cost $15 per $1,000 based on cost $15 per $1,000 based on cost $15 per $1,000 based on cost $15 per $1,000 based on cost $15 per $1,000 based on cost $150 $0.75/sq. ft. of heated space $500 $50 per sign

Building Permits Fees

Multifamily, Condominiums, Hotels, Motels Commercial New Construction and Additions Re-inspection Fee (Building and Fire Inspections) Proceeding Work without a Permit Alterations and Repairs Decks/Pergola Storage Areas Garages Utility Rooms Elevators Boat Lifts Mobile Homes House Moving Signs

$200 per lot

4

TOWN OF MANTEO FEE SCHEDULE Fee Schedule referenced in Codified Ordinance Article II Sec. 14-63 and adopted by the BOC during Budget approval every year Commercial Parking Lots Swimming Pools Gas Pumps Demolition Fuel Tanks - New Fuel Tanks - Change Out Bulkheads/Piers

Electrical Permits Fees

$20 per space $500 $300 per pump $400 $1,000 per tank $500 per tank $5 per $1,000 based on cost

New Construction-Residential Remodel and Alteration Remodel and Alteration (Not Requiring a Building Permit) Temporary Service Pole Review Fee (plus applicable fees below) Service Change or Additional Service Each additional circuit installed by an electrician Generators EV Charging Station (fee per site plan, not per charger) Electrical services not listed above

Included in building permit Included in building permit $10 per $1,000 based on cost $100 $100 $0.50 per amp $25 per circuit $150 $150 $10 per $1,000 based on cost

New Construction-Residential Remodel and Alteration Review Fee (plus applicable fees below) Change out Air Handler Change out Heat Pump Change out Boiler Change out Mini-Split System (1 indoor unit & 1 outdoor unit) Additional Indoor Mini-Split Unit Mechanical services not listed above

Included in building permit Included in building permit $50 $50 $50 $50 $100 $50 $10 per $1,000 based on cost

Mechanical Permits Fees

5

TOWN OF MANTEO FEE SCHEDULE Fee Schedule referenced in Codified Ordinance Article II Sec. 14-63 and adopted by the BOC during Budget approval every year

Plumbing Permits Fees

New Construction-Residential Remodel and Alteration Review Fee (plus applicable fees below) Fixture Plumbing services not listed above

Included in building permit Included in building permit $50 $20 per fixture $10 per $1,000 based on cost

Ordinance Text Amendment Request Rezoning Request Change of Use Permit if no site plan change is required Change of Use Permit requiring submittal of a new site plan Conditional Use Permit Zoning Permit for Home Occupation Zoning Permit Board of Adjustment Variance Request Combination Use Application Fee Combination Use Amendment Fee Exempt Plat Review Fee Special Meeting Request by Applicant Annexation Request Chicken Permit Fee

$400 $600 $200 $400 $400 $200 $200 $500 $750 $375 $100 $300 $500 $25

Other Planning and Zoning Review and Application Fees

*Site plan approvals expire 12 months after the date of approval by the Planning and Zoning Board. After the expiration date of an approved site plan, a charge of 50% of initial review fee shall be paid for a re-submittal when the following conditions are met: • • •

A review fee has been paid Site Plan approval has expired No changes are being proposed in the re-submitted site plan

6

Recommended Fiscal Year 2025-2026 General Fund Revenues and Expenditures

E

Town of Manteo Proposed FY 2025-2026 Budget Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-3110-1200

TAXES-AD VALOREM-CURR

$2,301,625.00

$1,969,088.59

$2,474,615.00

$2,935,488.00

10-3110-1400

TAXES-AD VALOREM-PRIOR

$5,840.00

$5,507.54

$5,974.00

$5,974.00

10-3110-1700

TAX PENALTIES & INT

$2,525.00

$1,049.78

$5,197.00

$5,197.00

10-3110-1800

NCVTS COLLECTIONS

$88,639.00

$61,954.58

$84,174.00

$84,174.00

10-3230-1200

SALES & USE TAX

$1,007,876.00

$593,591.27

$1,017,954.00

$1,017,954.00

10-3230-1300

USUB TAX POLICE DEPT.

$2,000.00

$112.50

$1,000.00

$1,000.00

10-3245-1200

LAND TRANSFER TAX

$220,215.00

$105,279.48

$224,619.00

$224,619.00

10-3270-1200

LOCAL OCCUPANCY TAX

$1,018,702.00

$781,450.93

$946,380.00

$946,380.00

10-3316-3300

POWELL BILL FUNDS

$41,786.00

$45,582.01

$45,582.00

$45,582.00

10-3322-3100

BEER & WINE TAX

$6,546.00

$0.00

$6,587.00

$6,587.00

10-3323-3100

PEG CHANNEL TAX COLL

$49,906.00

$33,271.64

$47,910.00

$47,910.00

10-3324-3100

UTILITY FRANCHISE TAX

$255,882.00

$137,628.38

$254,602.00

$254,602.00

10-3326-3100

SOLID WASTE TAX

$1,322.00

$633.37

$1,245.00

$1,245.00

10-3343-4100

BUILDING PERMITS

$20,000.00

$39,164.37

$22,500.00

$25,000.00

10-3345-4100

DEVELOPMENT REVIEW FEES

$5,000.00

$5,000.00

$5,000.00

$5,000.00

10-3347-4100

BANNER FEES

$500.00

$100.00

$500.00

$500.00

10-3431-4100

ORDINANCE VIOLATIONS

$2,500.00

$575.00

$2,500.00

$2,500.00

10-3431-4200

OFFICER'S COURT FEES

$1,000.00

$954.00

$1,000.00

$1,000.00

10-3431-4225

POLICE CALENDARS

$3,500.00

$3,500.00

$3,500.00

$3,500.00

10-3431-4300

POLICE GRANTS

$1,000.00

$695.00

$1,000.00

$1,000.00

10-3491-3620

DCTB NYE EVENT GRANT

$17,500.00

$0.00

$17,500.00

$17,500.00

10-3491-3630

DCTB FIREWORKS GRANT

$15,000.00

$19,000.00

$19,000.00

$0.00

10-3491-3640

GOLDENLEAF GRANT

$250,000.00

$250,000.00

$0.00

$0.00

10-3491-3645

PEG CHANNEL GRANT

$5,000.00

$0.00

$5,000.00

$5,000.00

10-3491-3650

SLCGP CYBERSECURITY GRANT

$33,616.19

$33,616.19

$0.00

$0.00

10-3491-3651

RC2 GRANT

$45,000.00

$0.00

$0.00

$0.00

10-3491-3653

TOURISM IMPACT GRANT

$0.00

$0.00

$250,000.00

$250,000.00

1

10-3831-4910

INVESTMENT EARNINGS

$415,000.00

$203,213.37

$241,015.00

$241,015.00

10-3834-8410

DOWNTOWN MARKET FEES

$3,000.00

$325.00

$2,500.00

$2,500.00

10-3834-8700

DARE DAY VENDOR FEES

$500.00

$517.00

$500.00

$500.00

10-3834-8710

DCTB EVENT GRANT

$20,000.00

$19,000.00

$19,000.00

$19,000.00

10-3834-8810

MUSEUM EVENTS REVENUE

$2,500.00

$2,539.00

$2,500.00

$2,500.00

10-3834-8815

REGISTRATION FEES

$15,000.00

$4,640.00

$15,000.00

$15,000.00

10-3834-8820

MUSEUM DONATIONS

$100.00

$200.00

$200.00

$200.00

10-3834-8850

DOCK RENT

$115,000.00

$83,151.71

$100,000.00

$100,000.00

10-3834-8855

TRANSIENT DOCK RENT

$50,000.00

$46,415.07

$50,000.00

$50,000.00

10-3834-8856

DOCK MISC REVENUE

$700.00

$551.02

$700.00

$700.00

10-3834-8860

SPEC EVENT/WEDDING

$2,000.00

$1,000.00

$1,500.00

$1,500.00

10-3834-8900

MAGNOLIA MKT RENT

$2,500.00

$3,380.00

$3,200.00

$3,200.00

10-3834-8915

GOLF CART REGISTRATION FEES

$500.00

$125.00

$250.00

$250.00

10-3835-8100

TRASH CONT RAIN BARRELL SALES

$17,500.00

$16,759.84

$17,500.00

$17,500.00

10-3835-8200

SOCIAL DISTRICT CUP SALES

$0.00

$1,264.97

$750.00

$750.00

10-3837-8900

ABC DISTRIBUTION

$107,997.00

$30,780.00

$104,757.00

$104,757.00

10-3839-8900

MISCELLANEOUS

$1,500.00

$4,206.32

$2,000.00

$2,000.00

10-3921-9100

SURPLUS PROPERTY SALES

$5,000.00

$5,602.10

$5,000.00

$5,000.00

10-3981-9800

TRANSFER FR GF CREDIT CARD

$0.00

$0.00

$0.00

$0.00

10-3982-9800

TRANSFER FROM CEMETERY FD

$0.00

$0.00

$0.00

$0.00

10-3983-9800

TRANSFER FR DOCK FUND

$0.00

$0.00

$0.00

$0.00

10-3984-9800

TRANSFER FROM CAPITAL PRJ

$0.00

$0.00

$0.00

$0.00

10-3985-9800

TRANSFER W&S FUND

$0.00

$0.00

$0.00

$0.00

10-3987-9800

TRANSFER FROM ARP FUND

$0.00

$0.00

$0.00

$0.00

10-3991-9910

FUND BALANCE APPROP

$1,734,003.42

$0.00

$0.00

$615,294.00

10-3991-9911

USUB FUND BALANCE APPROPRIATED

$0.00

$0.00

$0.00

$0.00

10-3991-9920

FUND BAL APPROP POWELL

$0.00

$0.00

$0.00

$0.00

$7,895,280.61

$4,511,425.03

$6,009,711.00

$7,069,378.00

Total Revenues:

2

Governing Board Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4110-1200

SALARIES AND WAGES

$69,500.00

$45,200.00

$69,500.00

$78,500.00

10-4110-1810

FICA CONTRIBUTION

$5,500.00

$3,570.84

$5,500.00

$6,673.00

10-4110-1860

WORKERS' COMPENSATION

$80.00

$31.13

$75.00

$75.00

10-4110-2990

BOC DISCRETIONARY FUND

$5,000.00

$1,512.38

$5,000.00

$5,000.00

10-4110-3110

TRAVEL & TRAINING

$7,500.00

$2,293.32

$10,000.00

$10,000.00

10-4110-3700

ADVERTISING

$1,500.00

$0.00

$1,500.00

$750.00

10-4110-3710

GOVERNMENT ACCESS DUES Governing Board Expenditures:

Planning Board Account

Name

10-4115-1200

SALARIES AND WAGES

10-4115-1700

BOA STIPENDS MEETINGS

$1,000.00

$1,000.00

$1,000.00

$1,000.00

$90,080.00

$53,607.67

$92,575.00

$101,998.00

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

$10,000.00

$7,500.00

$10,000.00

$10,000.00

$500.00

$0.00

$500.00

$500.00

10-4115-1810

FICA CONTRIBUTION

$800.00

$598.75

$800.00

$800.00

10-4115-3110

TRAVEL & TRAINING

$1,000.00

$75.00

$1,000.00

$1,000.00

10-4115-4990

MISCELLANEOUS

$500.00

$0.00

$500.00

$500.00

$12,800.00

$8,173.75

$12,800.00

$12,800.00

Planning Board Expenditures:

Administration Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4120-1200

SALARIES AND WAGES

$262,150.00

$153,650.83

$265,750.00

$302,150.00

10-4120-1810

FICA CONTRIBUTION

$20,054.00

$11,203.12

$20,655.00

$23,568.00

10-4120-1820

RETIREMENT CONTRIBUTION

$32,101.00

$20,713.42

$33,064.00

$34,019.00

10-4120-1830

INSURANCE CONTRIBUTION

$36,705.00

$24,727.82

$42,611.00

$42,611.00

10-4120-1835

RETIREE HEALTH INS

$35,706.00

$24,655.24

$45,854.00

$45,854.00

10-4120-1860

WORKERS' COMPENSATION

$1,000.00

$780.48

$1,200.00

$1,200.00

10-4120-1890

401(K) CONTRIBUTION

$13,107.00

$7,599.63

$13,500.00

$13,608.00

3

10-4120-1895

DARE COUNTY PEG CHANNEL

$54,500.00

$26,792.10

$54,500.00

$54,500.00

10-4120-1896

ORDINANCE FINE BD OF EDU

$5,000.00

$675.00

$5,000.00

$5,000.00

10-4120-1920

LEGAL FEES

$85,000.00

$21,360.00

$85,000.00

$85,000.00

10-4120-1930

BD OF ADJUSTMENT LEGAL FEES

$1,000.00

$0.00

$1,000.00

$1,000.00

10-4120-1935

ELECTIONS EXPENSE

$0.00

$0.00

$10,000.00

$10,000.00

10-4120-1990

PROFESSIONAL SERVICES

$45,000.00

$22,163.06

$75,000.00

$75,000.00

10-4120-1991

RECODIFICATION/MAINT

$10,000.00

$4,054.79

$10,000.00

$10,000.00

10-4120-1997

NCLM DUES

$3,000.00

$2,687.00

$3,000.00

$3,000.00

10-4120-2500

VEHICLE SUPPLIES

$1,000.00

$9.99

$1,000.00

$1,000.00

10-4120-2530

PSI PROF/SVC/INNOV

$5,000.00

$597.41

$5,000.00

$5,000.00

10-4120-2540

COMM/BOARD SUPPORT

$50,000.00

$5,036.54

$5,000.00

$5,000.00

10-4120-2545

SAFETY COMMITTEE

$3,000.00

$1,200.54

$3,000.00

$3,000.00

10-4120-2550

PR SUPPLIES

$5,000.00

$499.68

$3,000.00

$3,000.00

10-4120-2600

OFFICE SUPPLIES

$1,000.00

$150.74

$1,000.00

$1,000.00

10-4120-2900

OTHER SUPPLIES

$3,000.00

$1,240.26

$3,000.00

$3,000.00

10-4120-3525

WELLNESS PROGRAM

$5,000.00

$2,845.90

$5,000.00

$5,000.00

10-4120-3530

R&M-VEHICLES

$3,000.00

$0.00

$3,000.00

$3,000.00

10-4120-3700

ADVERTISING

$4,000.00

$576.08

$4,000.00

$4,000.00

10-4120-3950

TRAINING AND TRAVEL

$21,600.00

$6,037.78

$15,000.00

$15,000.00

10-4120-4910

DUES AND SUBSCRIPTIONS

$2,250.00

$748.87

$3,750.00

$3,750.00

10-4120-5500

CAPITAL OUTLAY EQUIP

$0.00

$0.00

$0.00

$0.00

10-4120-5800

CAPITAL OUTLAY VEHICLE

$35,000.00

$24,200.00

$0.00

$0.00

$743,173.00

$364,206.28

$717,884.00

$758,260.00

Administration Expenditures:

Community & Economic Development Account Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4121-1200

SALARIES AND WAGES

$95,173.00

$65,714.59

$91,835.00

$94,835.00

10-4121-1810

FICA CONTRIBUTION

$7,281.00

$4,850.53

$6,950.00

$7,184.00

10-4121-1820

RETIREMENT CONTRIBUTION

$13,020.00

$8,915.69

$13,108.00

$13,558.00

4

10-4121-1830

INSURANCE CONTRIBUTION

$22,176.00

$11,112.85

$26,137.00

$26,137.00

10-4121-1860

WORKER'S COMPENSATION

$1,250.00

$91.17

$500.00

$500.00

10-4121-1890

401(K) CONTRIBUTION

$4,759.00

$3,302.80

$4,542.00

$4,692.00

10-4121-1990

PROFESSIONAL SERVICES

$3,000.00

$0.00

$3,000.00

$3,000.00

10-4121-2600

OFFICE SUPPLIES

$500.00

$98.50

$500.00

$500.00

10-4121-2900

OTHER SUPPLIES

$750.00

$126.41

$750.00

$750.00

10-4121-3700

ADVERTISING

$15,000.00

$7,570.90

$15,000.00

$0.00

10-4121-3810

PROGRAM ACTIVITIES

$25,000.00

$484.15

$25,000.00

$5,000.00

10-4121-3811

GOVERNMENT ACCESS PEG EXPENSES

$6,000.00

$0.00

$6,000.00

$6,000.00

10-4121-3950

TRAVEL & TRAINING

$10,000.00

$117.12

$10,000.00

$5,000.00

10-4121-4400

CONTRACTED SERVICES

$77,750.00

$23,800.00

$60,000.00

$60,000.00

10-4121-4910

DUES AND SUBSCRIPTIONS

$500.00

$224.99

$500.00

$500.00

10-4121-5500

CAPITAL OUTLAY EQUIP

$0.00

$0.00

$0.00

$0.00

10-4121-5800

CAPITAL OUTLAY VEHICLE

$0.00

$0.00

$0.00

$0.00

10-4121-6000

SPECIAL EVENTS MISC

$5,000.00

$880.58

$5,000.00

$5,000.00

10-4121-6100

JULY 4TH CELEBRATION

$75,000.00

$71,348.25

$95,000.00

$20,000.00

10-4121-6150

DOWNTOWN MARKET

$7,500.00

$2,356.76

$7,500.00

$7,500.00

10-4121-6200

DARE DAYS

$75,000.00

$0.00

$75,000.00

$57,000.00

10-4121-6300

CHRISTMAS EVENTS

$22,000.00

$23,059.49

$23,500.00

$18,000.00

10-4121-6325

CHRISTMAS DECORATIONS

$5,000.00

$4,613.05

$5,000.00

$5,000.00

10-4121-6425

LITTER PICK UP

$1,000.00

$288.88

$1,000.00

$1,000.00

10-4121-6451

DARE ARTS COUNCIL EVENTS

$10,000.00

$0.00

$10,000.00

$10,000.00

10-4121-6500

NEW YEAR'S EVE

$90,500.00

$74,826.10

$90,500.00

$17,500.00

10-4121-6550

COMMUNITY/CHILDREN EVENTS

$20,000.00

$1,625.50

$20,000.00

$15,000.00

10-4121-6982

WAYFINDING

$10,000.00

$10,000.00

$0.00

$0.00

$603,159.00

$315,408.31

$596,322.00

$383,656.00

Community & Economic Development Expenditures:

5

Information Technology Account Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4125-1200

SALARIES AND WAGES

$93,583.00

$61,147.20

$99,996.00

$102,996.00

10-4125-1810

FICA CONTRIBUTION

$7,159.00

$4,701.59

$7,650.00

$7,884.00

10-4125-1820

RETIREMENT CONTRIBUTION

$12,802.00

$8,290.59

$14,429.00

$14,879.00

10-4125-1830

INSURANCE CONTRIBUTION

$8,996.00

$6,395.92

$11,409.00

$11,409.00

10-4125-1860

WORKERS' COMPENSATION

$375.00

$375.00

$375.00

$375.00

10-4125-1890

401(K) CONTRIBUTION

$4,679.00

$3,059.16

$5,000.00

$5,150.00

10-4125-2600

OFFICE SUPPLIES

$3,000.00

$321.22

$3,000.00

$3,000.00

10-4125-2900

OTHER SUPPLIES

$2,000.00

$88.65

$2,000.00

$2,000.00

10-4125-3200

ANALOG TELEPHONE

$10,000.00

$5,936.02

$10,000.00

$10,000.00

10-4125-3250

CELLULAR DATA SERVICES

$21,000.00

$16,207.90

$21,000.00

$21,000.00

10-4125-3590

R&M-OFFICE EQUIPMENT

$3,000.00

$0.00

$3,000.00

$3,000.00

10-4125-3800

NON CAPITAL EQUIP

$35,000.00

$18,149.18

$35,000.00

$35,000.00

10-4125-3805

SOFTWARE & SERVICES

$132,700.00

$87,769.00

$126,698.00

$126,698.00

10-4125-3807

INTERNET COMMUNICATION SERVICE

$30,000.00

$16,104.58

$20,000.00

$20,000.00

10-4125-3808

VIDEO SECURITY CAMERA & EQUIPM

$7,000.00

$99.79

$7,000.00

$7,000.00

10-4125-3809

PROJECTS

$10,779.01

$10,490.48

$0.00

$0.00

10-4125-3950

TRAVEL AND TRAINING

$8,000.00

$1,704.72

$4,000.00

$4,000.00

10-4125-4310

COPIER LEASE & EXP

$8,000.00

$6,352.79

$10,000.00

$10,000.00

10-4125-4400

CONTRACTED SERVICES

$15,000.00

$2,315.92

$15,000.00

$15,000.00

10-4125-5500

CAPITAL OUTLAY EQUIP

$30,000.00

$0.00

$30,000.00

$30,000.00

Information Technology Expenditures:

$443,073.01

$249,509.71

$425,557.00

$429,391.00

Finance Account

Name

10-4130-1200

SALARIES AND WAGES

$140,102.00

$84,737.87

$142,745.00

$146,245.00

10-4130-1810

FICA CONTRIBUTION

$10,718.00

$6,244.92

$10,920.00

$11,271.00

10-4130-1820

RETIREMENT CONTRIBUTION

$19,166.00

$11,701.03

$20,598.00

$21,948.00

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

6

10-4130-1830

INSURANCE CONTRIBUTION

$22,850.00

$11,816.24

$23,826.00

$23,826.00

10-4130-1860

WORKERS' COMPENSATION

$300.00

$136.75

$300.00

$300.00

10-4130-1890

401(K) CONTRIBUTION

$7,005.00

$4,208.71

$7,137.00

$7,362.00

10-4130-1910

PROFESSIONAL SERVICES

$5,000.00

$0.00

$5,000.00

$5,000.00

10-4130-1915

AUDIT CNTRCT GEN FUND

$23,000.00

$17,437.50

$23,000.00

$23,000.00

10-4130-2600

OFFICE SUPPLIES

$2,500.00

$271.40

$2,500.00

$2,500.00

10-4130-2900

OTHER SUPPLIES

$2,500.00

$40.31

$2,500.00

$2,500.00

10-4130-3590

R&M-OFFICE EQUIPMENT

$500.00

$0.00

$0.00

$0.00

10-4130-3950

TRAINING AND TRAVEL

$12,000.00

$1,305.63

$10,000.00

$10,000.00

10-4130-4400

CONTRACTED SERVICES

$6,000.00

$1,632.43

$5,000.00

$5,000.00

10-4130-4910

DUES AND SUBSCRIPTIONS

$500.00

$100.00

$500.00

$500.00

10-4130-4990

BANKING & TRANSACTION FEES

$27,500.00

$16,061.47

$27,500.00

$27,500.00

10-4130-4994

LATE LIST BD OF EDU

$6,200.00

$2,563.92

$6,200.00

$6,200.00

10-4130-4995

DC TAX COLLECTION FEES

$46,500.00

$31,158.92

$46,500.00

$46,500.00

$332,341.00

$189,417.10

$334,226.00

$339,652.00

Finance Expenditures:

Public Buildings & Grounds Account Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4190-2110

BUILDING SUPPLIES

$5,000.00

$3,007.33

$5,000.00

$5,000.00

10-4190-2600

OFFICE SUPPLIES

$5,000.00

$581.67

$3,000.00

$3,000.00

10-4190-3200

TELEPHONE AND POSTAGE

$5,000.00

$1,988.67

$5,000.00

$5,000.00

10-4190-3300

UTILITIES

$150,000.00

$38,570.75

$150,000.00

$150,000.00

10-4190-3505

ABANDONED BOAT REMOVAL

$5,000.00

$0.00

$5,000.00

$5,000.00

10-4190-3510

R&M-BLDGS & GROUNDS

$35,000.00

$12,560.34

$30,000.00

$30,000.00

10-4190-3520

R&M-EQUIPMENT

$1,000.00

$67.49

$1,000.00

$1,000.00

10-4190-3540

R&M-TOWN HALL

$13,455.37

$8,441.56

$10,000.00

$10,000.00

10-4190-3545

R&M-MARSHES LIGHT

$2,000.00

$0.00

$2,000.00

$2,000.00

10-4190-3550

R&M-COOK HOUSE

$3,000.00

$246.98

$2,000.00

$2,000.00

10-4190-3555

R&M-MAGNOLIA MARKET

$2,500.00

$414.03

$2,000.00

$2,000.00

7

10-4190-3560

R&M-TOWN COMMONS

$5,000.00

$1,721.02

$2,000.00

$2,000.00

10-4190-3561

PUB BATH SUPPLIES

$6,500.00

$5,080.66

$6,500.00

$6,500.00

10-4190-3570

R&M-WATERFRONT

$35,000.00

($172.38)

$2,000.00

$2,000.00

10-4190-3575

CARTWRIGHT PARK IMPROVEMENTS

$300,000.00

$0.00

$300,000.00

$300,000.00

10-4190-3660

COOK HOUSE BOAT SHED

$500.00

$0.00

$500.00

$500.00

10-4190-3850

R&M-SKATEBOARD PARK

$1,000.00

$720.00

$1,000.00

$1,000.00

10-4190-3900

R&M-PLAYGROUND/EQUIP

$0.00

$0.00

$15,000.00

$30,000.00

10-4190-5200

CAPITAL OUTLAY EQUIP

$0.00

$0.00

$0.00

$0.00

10-4190-5700

CAPITAL OUTLAY LAND/REAL ESTATE

$880,000.00

$856,074.80

$0.00

$0.00

Public Buildings & Grounds Expenditures:

$1,454,955.37

$929,302.92

$542,000.00

$557,000.00

Police Account

Name

10-4310-1200

SALARIES AND WAGES

$831,737.00

$633,163.55

$997,015.00

$1,057,015.00

10-4310-1205

PART TIME POLICE

$12,500.00

$14,626.36

$25,000.00

$25,000.00

10-4310-1210

POLICE SEPARATION ALLOWANCE

$46,600.00

$31,061.84

$55,327.00

$55,327.00

10-4310-1810

FICA CONTRIBUTION

$67,192.00

$50,273.46

$76,272.00

$79,080.00

10-4310-1820

RETIREMENT CONTRIBUTION

$125,093.00

$94,345.50

$161,915.00

$171,815.00

10-4310-1830

INSURANCE CONTRIBUTION

$147,885.00

$96,612.91

$173,573.00

$173,573.00

10-4310-1860

WORKERS' COMPENSATION

$13,500.00

$13,025.72

$13,500.00

$13,500.00

10-4310-1890

401(K) CONTRIBUTION

$41,587.00

$31,833.26

$49,851.00

$51,651.00

10-4310-1990

PROFESSIONAL SERVICES

$5,000.00

$132.40

$5,000.00

$5,000.00

10-4310-2120

UNIFORMS AND VESTS

$25,236.61

$13,767.64

$30,000.00

$30,000.00

10-4310-2500

VEHICLE SUPPLIES

$30,000.00

$19,089.59

$30,000.00

$30,000.00

10-4310-2600

OFFICE SUPPLIES

$5,000.00

$1,145.61

$5,000.00

$5,000.00

10-4310-2900

OTHER SUPPLIES

$15,000.00

$8,698.34

$15,000.00

$15,000.00

10-4310-3520

R&M-EQUIPMENT

$3,000.00

$1,292.00

$3,000.00

$3,000.00

10-4310-3530

R&M-VEHICLES

$18,000.00

$11,401.02

$18,000.00

$18,000.00

10-4310-3700

ADVERTISING

$3,000.00

$355.00

$3,000.00

$3,000.00

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

8

10-4310-3710

COMMUNITY POLICING

$20,000.00

$9,845.26

$20,000.00

$20,000.00

10-4310-3720

K-9 DOG EXPENSES

$3,000.00

$1,276.26

$3,000.00

$3,000.00

10-4310-3730

SPECIAL INVESTIGATIONS

$0.00

$0.00

$0.00

$0.00

10-4310-3920

LAUNDRY & DRY CLEAN

$500.00

$212.43

$500.00

$500.00

10-4310-3950

TRAINING AND TRAVEL

$40,560.00

$5,104.73

$36,000.00

$36,000.00

10-4310-3990

MEDICAL SERVICES

$5,000.00

$3,928.00

$3,000.00

$3,000.00

10-4310-4400

CONTRACTED SERVICES

$0.00

$0.00

$0.00

$0.00

10-4310-4910

DUES AND SUBSCRIPTIONS

$850.00

$576.00

$850.00

$850.00

10-4310-4920

FIRING RANGE EXPENSE

$3,000.00

$2,970.51

$10,000.00

$10,000.00

10-4310-4930

PERMITTING EXPENSES

$750.00

$0.00

$750.00

$750.00

10-4310-5500

CAPITAL OUTLAY EQUIP

$10,000.00

$2,765.00

$98,000.00

$49,000.00

10-4310-5800

CAPITAL OUTLAY VEHICLE

$140,000.00

$25,039.87

$310,800.00

$155,400.00

$1,613,990.61

$1,072,542.26

$2,144,353.00

$2,014,461.00

Police Expenditures:

Fire Protection Services Account Name 10-4340-4400

FIRE PROTECTION SVCS Fire Protechtion Expenditures:

Waterfront Operations Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

$269,100.00

$107,640.00

$269,100.00

$269,100.00

$269,100.00

$107,640.00

$269,100.00

$269,100.00

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4610-1200

SALARIES AND WAGES

$139,895.00

$78,689.45

$142,745.00

$145,745.00

10-4610-1810

FICA CONTRIBUTION

$10,702.00

$5,901.31

$10,863.00

$11,097.00

10-4610-1820

RETIREMENT CONTRIBUTION

$13,712.00

$8,706.95

$14,465.00

$14,915.00

10-4610-1830

INSURANCE CONTRIBUTION

$15,829.00

$10,757.93

$19,151.00

$19,151.00

10-4610-1860

WORKERS' COMPENSATION

$2,050.00

$2,014.98

$2,500.00

$2,500.00

10-4610-1890

401(K) CONTRIBUTION

$5,012.00

$3,182.38

$5,017.00

$5,167.00

10-4610-1990

PROFESSIONAL SERVICES

$0.00

$0.00

$0.00

$0.00

10-4610-2120

UNIFORMS/SAFETY SHOES

$500.00

$299.76

$500.00

$500.00

10-4610-2600

OFFICE SUPPLIES

$500.00

$353.90

$500.00

$500.00

9

10-4610-2700

WEATHER TOWER/FLAGS

$2,000.00

$126.00

$2,000.00

$2,000.00

10-4610-2710

SAILING CAMP

$0.00

$0.00

$0.00

$3,000.00

10-4610-2900

OTHER SUPPLIES

$10,000.00

$2,950.93

$10,000.00

$7,000.00

10-4610-3300

UTILITIES

$57,375.00

$29,300.97

$62,186.00

$62,186.00

10-4610-3510

R&M-BLDGS & GROUNDS

$188,200.00

$175,530.66

$15,000.00

$15,000.00

10-4610-3520

R&M-EQUIPMENT

$4,500.00

$113.05

$4,500.00

$4,500.00

10-4610-3525

R&M-SHAD BOAT

$0.00

$0.00

$7,000.00

$7,000.00

10-4610-3530

R&M-BOATS

$5,800.00

$4,037.67

$6,000.00

$6,000.00

10-4610-3550

R&M-DOCKS

$0.00

$0.00

$28,000.00

$28,000.00

10-4610-3700

ADVERTISING

$8,000.00

$6,976.06

$8,000.00

$8,000.00

10-4610-3950

TRAVEL & TRAINING

$3,500.00

$274.04

$3,000.00

$3,000.00

10-4610-4400

CONTRACTED SERVICES

$1,000.00

$0.00

$1,000.00

$1,000.00

10-4610-4470

EVENTS EXPENSE

$4,000.00

$3,773.99

$6,000.00

$6,000.00

10-4610-4480

NET SHED MAINTENANCE

$1,000.00

$0.00

$1,000.00

$1,000.00

10-4610-4910

DUES AND SUBSCRIPTIONS

$950.00

$337.35

$950.00

$950.00

10-4610-4950

CONDO FEE WATERFRONT

$17,500.00

$10,299.52

$18,500.00

$18,500.00

10-4610-5200

CAPITAL OUTLAY REPAIR

$0.00

$0.00

$0.00

$0.00

10-4610-5300

CAPITAL OUTLAY BOATS

$0.00

$0.00

$0.00

$5,000.00

10-4610-5500

CAPITAL OUTLAY EQUIP

$0.00

$0.00

$0.00

$0.00

10-4610-7510

REGISTRATION REFUNDS

$500.00

$0.00

$500.00

$500.00

$492,525.00

$343,626.90

$369,377.00

$378,211.00

Waterfront Operations Expenditures:

Public Works Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4710-1200

SALARIES AND WAGES

$586,002.00

$328,234.80

$611,936.00

$638,936.00

10-4710-1810

FICA CONTRIBUTION

$44,829.00

$24,878.47

$46,813.00

$48,919.00

10-4710-1820

RETIREMENT CONTRIBUTION

$80,165.00

$42,569.55

$88,302.00

$92,352.00

10-4710-1830

INSURANCE CONTRIBUTION

$132,317.00

$60,640.03

$136,642.00

$136,642.00

10-4710-1860

WORKERS' COMPENSATION

$10,500.00

$8,922.29

$10,500.00

$10,500.00

10

10-4710-1890

401(K) CONTRIBUTION

$29,300.00

$15,725.53

$30,597.00

$31,947.00

10-4710-2120

UNIFORMS/SAFETY SHOES

$15,000.00

$8,646.79

$15,000.00

$15,000.00

10-4710-2500

VEHICLE SUPPLIES

$55,000.00

$18,428.20

$55,000.00

$55,000.00

10-4710-2600

OFFICE SUPPLIES

$500.00

$78.92

$500.00

$500.00

10-4710-2700

PURCHASES FOR RESALE

$50,000.00

$35,463.00

$50,000.00

$50,000.00

10-4710-2900

OTHER SUPPLIES

$25,000.00

$9,653.00

$25,000.00

$25,000.00

10-4710-3300

UTILITIES

$2,500.00

$0.00

$2,500.00

$2,500.00

10-4710-3520

R&M-EQUIPMENT

$20,000.00

$11,683.96

$20,000.00

$20,000.00

10-4710-3530

R&M-VEHICLES

$20,000.00

$13,740.90

$20,000.00

$20,000.00

10-4710-3535

SOLID WASTE TRUCK REP

$85,000.00

$34,290.19

$50,000.00

$50,000.00

10-4710-3570

R&M-STREETS/SIDEWALKS

$5,000.00

$951.70

$5,000.00

$5,000.00

10-4710-3700

ADVERTISING

$500.00

$0.00

$500.00

$500.00

10-4710-3950

TRAINING AND TRAVEL

$15,000.00

$9,285.16

$15,000.00

$15,000.00

10-4710-3990

MEDICAL SERVICES

$1,000.00

$66.00

$1,000.00

$1,000.00

10-4710-4400

CONTRACTED SERVICES

$10,000.00

$815.00

$10,000.00

$10,000.00

10-4710-4910

DUES AND SUBSCRIPTIONS

$1,500.00

$248.00

$1,500.00

$1,500.00

10-4710-4990

GARBAGE DISPOSAL

$182,500.00

$131,714.43

$185,000.00

$185,000.00

10-4710-4995

RECYCLING PROGRAM

$14,000.00

$5,744.88

$18,200.00

$18,200.00

10-4710-5500

CAPITAL OUTLAY EQUIP

$20,000.00

$4,931.75

$0.00

$0.00

10-4710-5800

CAPITAL OUTLAY VEHICLE

$0.00

$0.00

$55,000.00

$0.00

$1,405,613.00

$766,712.55

$1,453,990.00

$1,433,496.00

Public Works Expenditures:

Planning & Zoning Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-4910-1200

SALARIES AND WAGES

$151,835.00

$66,418.24

$153,491.00

$156,491.00

10-4910-1810

FICA CONTRIBUTION

$11,883.00

$5,179.23

$11,742.00

$11,976.00

10-4910-1820

RETIREMENT CONTRIBUTION

$9,648.00

$3,554.79

$9,425.00

$9,875.00

10-4910-1830

INSURANCE CONTRIBUTION

$22,177.00

$3,991.68

$23,409.00

$23,409.00

10-4910-1860

WORKERS' COMPENSATION

$2,950.00

$2,406.86

$2,950.00

$2,950.00

11

10-4910-1890

401(K) CONTRIBUTION

$4,250.00

$1,299.24

$4,152.00

$4,302.00

10-4910-1990

PROFESSIONAL SERVICES

$5,000.00

$3,671.00

$5,000.00

$5,000.00

10-4910-2120

SAFETY SHOES

$800.00

$454.96

$800.00

$800.00

10-4910-2500

VEHICLE SUPPLIES

$1,500.00

$163.37

$1,500.00

$1,500.00

10-4910-2600

OFFICE SUPPLIES

$500.00

$278.17

$500.00

$500.00

10-4910-2900

OTHER SUPPLIES

$1,000.00

$934.62

$1,500.00

$1,500.00

10-4910-3400

PRINTING

$1,000.00

$0.00

$1,000.00

$1,000.00

10-4910-3520

R&M-VEHICLES

$2,500.00

$841.53

$3,000.00

$3,000.00

10-4910-3700

ADVERTISING

$1,500.00

$215.14

$2,000.00

$2,000.00

10-4910-3950

TRAINING AND TRAVEL

$19,750.00

$3,865.63

$20,000.00

$20,000.00

10-4910-4910

DUES AND SUBSCRIPTIONS

$500.00

$260.02

$500.00

$500.00

10-4910-4990

PERMITS AND FEES

$500.00

$53.04

$500.00

$500.00

10-4910-5200

BUILDING PERMIT REFUND

$50.00

$0.00

$50.00

$50.00

10-4910-5500

CAPITAL OUTLAY EQUIP

$0.00

$0.00

$0.00

$0.00

10-4910-5800

CAPITAL OUTLAY VEHICLE

$0.00

$0.00

$0.00

$0.00

10-4910-6910

LONG RANGE PLANS STUDY

$0.00

$0.00

$0.00

$0.00

10-4910-6960

ZONING ORD UPDATE

$30,000.00

$0.00

$0.00

$0.00

10-4910-6970

LAND USE/COMP PLAN UPDATE

$6,877.62

$100.00

$0.00

$0.00

10-4910-6980

IMPLEMENT 20 YR PLAN

$2,750.00

$2,600.00

$2,500.00

$2,500.00

$276,970.62

$96,287.52

$244,019.00

$247,853.00

Planning & Zoning Expenditures:

Stormwater Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

10-8110-1920

LEGAL/ADMIN/PERMIT/FEES

$1,500.00

$0.00

$1,500.00

$1,500.00

10-8110-1930

CONSTRUCTION PROJECTS

$20,000.00

$0.00

$20,000.00

$20,000.00

10-8110-1990

ENG/PROF SERVICES

$40,000.00

$1,000.00

$20,000.00

$20,000.00

10-8110-3540

R&M-LINES & DITCHES

$10,000.00

$0.00

$10,000.00

$10,000.00

10-8110-5400

CAPITAL MAJOR REPAIR

$0.00

$0.00

$0.00

$0.00

10-8110-5500

CAPITAL OUTLAY EQUIP

$0.00

$0.00

$0.00

$0.00

12

Stormwater Expenditures:

Non-Departmental Account

Name

$71,500.00

24/25 Budget

$1,000.00

24/25 Actual

$51,500.00

25/26 Requested

$51,500.00

25/26 Recommended

10-9700-1850

UNEMPLOYMENT CHARGES

$1,500.00

$0.00

$1,500.00

$1,500.00

10-9700-1860

WORKERS COMP DED

$2,500.00

$196.68

$2,500.00

$2,500.00

10-9700-1870

PROPERTY DEDUCTIBLE

$3,000.00

$0.00

$3,000.00

$3,000.00

10-9700-1920

PRO AUDIT CONTRACT

$0.00

$0.00

$0.00

$0.00

10-9700-3805

INFO TECH SERVICE FEES

$0.00

$0.00

$0.00

$0.00

10-9700-4500

PROPERTY & LIAB INS

$79,000.00

$78,926.21

$85,000.00

$85,000.00

Non-Departmental Expenditures:

$86,000.00

$79,122.89

$92,000.00

$92,000.00

Total Expenditures:

$7,895,280.61

$4,576,557.86

$7,345,703.00

$7,069,378.00

Revenues/Expenditures:

$0.00

($65,132.83)

($1,335,992.00)

$0.00

13

Recommended Fiscal Year 2025-2026 Cemetery Fund Revenues and Expenditures

F

Town of Manteo Proposed FY 2025-2026 Budget Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

27-3474-4100

SALE OF LOTS

$16,500.00

$14,600.00

$16,500.00

$16,500.00

27-3474-4200

INTERMENT FEES

$3,750.00

$1,800.00

$3,750.00

$3,750.00

27-3474-4300

RECORDING FEES

$500.00

$250.00

$500.00

$500.00

27-3491-1000

GRANT REVENUES

$0.00

$0.00

$0.00

$0.00

27-3831-4940

INVESTMENT EARNINGS

$23,053.00

$14,035.22

$16,106.00

$16,106.00

27-3981-9800

TRANSFER FROM GENERAL FUN

$0.00

$0.00

$0.00

$0.00

27-3991-9910

FUND BALANCE APPROP

$7,797.00

$0.00

$0.00

$14,744.00

$51,600.00

$30,685.22

$36,856.00

$51,600.00

$1,000.00

$169.96

$1,000.00

$1,000.00

Total Revenues: 27-9810-1990

RECORDING FEES

27-9810-2900

SUPPLIES

$100.00

$0.00

$100.00

$100.00

27-9810-3700

ADVERTISING

$500.00

$0.00

$500.00

$500.00

27-9810-3900

IMPROVEMENTS/PROJECTS

$50,000.00

$223.96

$50,000.00

$50,000.00

27-9810-9800

TFER TO GENERAL FUND

$0.00

$0.00

$0.00

$0.00

Total Expenditures:

$51,600.00

$393.92

$51,600.00

$51,600.00

Revenues/Expenditures:

$0.00

$30,291.30

($14,744.00)

$0.00

1

Recommended Fiscal Year 2025-2026 Water and Sewer Fund Revenues and Expenditures

G

Town of Manteo Proposed FY 2025-2026 Budget Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

60-3713-5100

WATER CHARGES

$907,538.00

$566,430.63

$953,308.00

$953,308.00

60-3714-5100

SEWER CHARGES

$1,105,422.00

$675,951.54

$1,168,393.00

$1,168,393.00

60-3715-5200

WATER TAPS

$11,500.00

$25,880.00

$15,000.00

$15,000.00

60-3715-5205

SEWER CONNECTIONS

$15,000.00

$10,920.00

$20,000.00

$20,000.00

60-3715-5210

RECONNECTIONS

$1,000.00

$1,700.00

$1,000.00

$1,000.00

60-3715-5700

TRANSACTION FEES

$7,500.00

$7,147.50

$7,750.00

$7,750.00

60-3715-5800

PENALTIES

$16,000.00

$17,356.52

$17,000.00

$17,000.00

60-3715-5900

BAD DEBT COLL FEE

$250.00

$0.00

$250.00

$250.00

60-3831-4970

INVESTMENT EARNINGS

$197,591.00

$117,320.61

$142,131.00

$142,131.00

60-3831-4981

AIA WATER GRANT

$15,000.00

$0.00

$15,000.00

$15,000.00

60-3839-5200

UTILITY EXTENSION FEES

$0.00

$0.00

$0.00

$0.00

60-3839-5300

LAB RENT ENVIROCHEM

$9,600.00

$6,400.00

$9,600.00

$9,600.00

60-3839-8900

MISC REVENUES

$7,500.00

$1,144.81

$2,500.00

$2,500.00

60-3985-9700

TSFR FROM CAP PROJ

$0.00

$0.00

$0.00

$0.00

60-3985-9800

TRANSFER FROM CAPITAL PROJECT F

$0.00

$0.00

$0.00

$0.00

60-3985-9900

TRANSFER FROM GEN FUND

$0.00

$0.00

$0.00

$0.00

60-3991-9910

FUND BALANCE APPROP

$491,506.94

$0.00

$0.00

$979,402.00

$2,785,407.94

$1,430,251.61

$2,351,932.00

$3,331,334.00

Total Revenues:

1

Water & Sewer Administration Account Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

60-7110-1200

SALARIES AND WAGES

$134,286.00

$84,795.41

$135,779.00

$140,279.00

60-7110-1810

FICA CONTRIBUTION

$10,273.00

$6,249.45

$10,387.00

$10,738.00

60-7110-1820

RETIREMENT CONTRIBUTION

$18,370.00

$11,262.87

$19,593.00

$20,268.00

60-7110-1830

INSURANCE CONTRIBUTION

$16,910.00

$11,816.07

$20,485.00

$20,485.00

60-7110-1835

RETIREE HEALTH INS

$13,675.00

$8,223.18

$17,284.00

$17,284.00

60-7110-1860

WORKERS' COMPENSATION

$250.00

$136.75

$250.00

$250.00

60-7110-1890

401(K) CONTRIBUTION

$6,714.00

$4,208.63

$6,789.00

$7,014.00

60-7110-1910

PROFESSIONAL SERVICES

$1,250.00

$0.00

$1,000.00

$1,000.00

60-7110-1915

PRO AUDIT CONTRACT

$13,250.00

$5,812.50

$13,000.00

$13,000.00

60-7110-2600

OFFICE SUPPLIES

$1,500.00

$17.56

$500.00

$500.00

60-7110-2900

OTHER SUPPLIES

$1,500.00

$0.00

$1,000.00

$1,000.00

60-7110-3590

R&M-OFFICE EQUIPMENT

$500.00

$0.00

$0.00

$0.00

60-7110-3950

TRAINING AND TRAVEL

$4,000.00

$1,209.93

$4,000.00

$4,000.00

60-7110-4400

CONTRACTED SERVICES

$1,500.00

$0.00

$1,000.00

$1,000.00

60-7110-4990

BANKING & TRANSACTION FEES

$5,000.00

$3,957.53

$6,000.00

$6,000.00

60-7110-5500

CAPITAL OUTLAY EQUIP

$0.00

$0.00

$0.00

$0.00

60-7110-9000

BAD DEBT

Water & Sewer Administration Expenditures:

Water & Sewer Information Technology Account Name

$500.00

$0.00

$500.00

$500.00

$229,478.00

$137,689.88

$237,567.00

$243,318.00

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

60-7125-3250

W&S CELLULAR DATA SVC

$5,000.00

$1,798.80

$3,500.00

$3,500.00

60-7125-3800

W&S IT NON CAP EQUIP

$10,000.00

($6,319.64)

$10,000.00

$10,000.00

60-7125-3805

W&S IT SOFTWARE & SVC

$7,000.00

$393.75

$4,000.00

$4,000.00

60-7125-3807

W&S INTERNET CONNECT

$2,500.00

$1,519.69

$2,500.00

$2,500.00

60-7125-3808

W&S VIDEO SECURITY CAMERAS/EQU

$1,000.00

$0.00

$1,000.00

$1,000.00

60-7125-3810

W&S IT SOFTWARE MAINT

$5,000.00

$0.00

$5,000.00

$5,000.00

2

60-7125-4400

W&S IT CONTRACTED SVCS

$31,500.00

$10,284.79

$20,000.00

$20,000.00

60-7125-5500

W&S IT CAPITAL OUTLAY EQUIP

$6,000.00

$0.00

$6,000.00

$6,000.00

$68,000.00

$7,677.39

$52,000.00

$52,000.00

Water & Sewer Information Technology Expenditures:

Water Department Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

60-7130-1200

SALARIES AND WAGES

$263,999.00

$145,357.75

$264,591.00

$275,091.00

60-7130-1810

FICA CONTRIBUTION

$20,196.00

$11,004.55

$20,241.00

$21,060.00

60-7130-1820

RETIREMENT CONTRIBUTION

$36,115.00

$19,670.33

$38,180.00

$39,755.00

60-7130-1830

INSURANCE CONTRIBUTION

$50,198.00

$26,679.84

$51,349.00

$51,349.00

60-7130-1860

WORKERS' COMPENSATION

$3,750.00

$2,817.72

$3,750.00

$3,750.00

60-7130-1890

401(K) CONTRIBUTION

$13,200.00

$7,190.12

$13,230.00

$13,755.00

60-7130-1990

PROFESSIONAL SERVICES

$25,000.00

$33.00

$92,155.00

$92,155.00

60-7130-2000

WATER BILLING FEES

$2,000.00

$871.13

$2,000.00

$2,000.00

60-7130-2120

UNIFORMS/SAFETY SHOES

$5,000.00

$793.86

$5,000.00

$5,000.00

60-7130-2500

VEHICLE SUPPLIES

$5,000.00

$2,230.53

$5,000.00

$5,000.00

60-7130-2700

BULK WATER PURCHASES

$188,500.00

$125,231.97

$189,500.00

$189,500.00

60-7130-2900

OTHER SUPPLIES

$10,000.00

$2,344.77

$10,000.00

$10,000.00

60-7130-3200

TELEPHONE AND POSTAGE

$6,500.00

$2,324.52

$6,500.00

$6,500.00

60-7130-3400

PRINTING

$1,000.00

$0.00

$1,000.00

$1,000.00

60-7130-3530

R&M-VEHICLES

$12,915.46

$2,968.12

$6,000.00

$6,000.00

60-7130-3560

R&M-LINES

$48,438.00

$16,999.32

$45,000.00

$45,000.00

60-7130-3590

R&M-OFFICE EQUIPMENT

$1,000.00

$0.00

$1,000.00

$1,000.00

60-7130-3700

ADVERTISING

$1,000.00

$0.00

$1,000.00

$1,000.00

60-7130-3950

TRAINING AND TRAVEL

$9,664.00

$973.49

$9,600.00

$9,600.00

60-7130-4400

CONTRACTED SERVICES

$1,000.00

$293.09

$1,000.00

$1,000.00

60-7130-4405

METER INSTALLATION

$62,720.56

$34,511.60

$65,000.00

$65,000.00

60-7130-4410

LAB TESTING

$5,000.00

$1,265.00

$5,000.00

$5,000.00

60-7130-4500

PROPERTY & LIAB INS

$34,500.00

$34,282.00

$40,000.00

$40,000.00

3

60-7130-4910

DUES AND SUBSCRIPTIONS

$600.00

$252.50

$1,000.00

$1,000.00

60-7130-4990

PERMITS FEES FINES

$1,000.00

$1,090.00

$1,500.00

$1,500.00

60-7130-5300

CAP OUTLAY METER UPGRADE

$0.00

$0.00

$0.00

$0.00

60-7130-5400

CAP OUTLAY MAJ REPAIRS

$50,000.00

$0.00

$50,000.00

$50,000.00

60-7130-5500

CAPITAL OUTLAY EQUIP

$25,000.00

$0.00

$25,000.00

$25,000.00

60-7130-5800

CAPITAL OUTLAY VEHICLE

$0.00

$0.00

$0.00

$0.00

60-7130-7500

DEBT SERVICE

$0.00

$0.00

$0.00

$0.00

60-7130-7510

REFUND TAPS & CONN

$0.00

$0.00

$0.00

$0.00

60-7130-9010

HURRICANE CONTRACT

$0.00

$0.00

$0.00

$0.00

60-7130-9011

HURR RENT EQUIP

$0.00

$0.00

$0.00

$0.00

$883,296.02

$439,185.21

$953,596.00

$967,015.00

Water Department Expenditures:

Sewer Department Account

Name

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

60-7140-1200

SALARIES AND WAGES

$263,999.00

$143,451.97

$264,591.00

$275,091.00

60-7140-1810

FICA CONTRIBUTION

$20,196.00

$10,858.80

$20,241.00

$21,060.00

60-7140-1820

RETIREMENT CONTRIBUTION

$36,115.00

$19,409.89

$38,180.00

$39,755.00

60-7140-1830

INSURANCE CONTRIBUTION

$50,198.00

$26,679.75

$51,349.00

$51,349.00

60-7140-1860

WORKERS' COMPENSATION

$3,750.00

$2,817.72

$3,750.00

$3,750.00

60-7140-1890

401(K) CONTRIBUTION

$13,200.00

$7,095.15

$13,230.00

$13,755.00

60-7140-1990

PROFESSIONAL SERVICES

$187,081.50

$59,183.00

$248,155.00

$248,155.00

60-7140-2000

SEWER BILLING FEES

$2,000.00

$871.10

$2,000.00

$2,000.00

60-7140-2120

UNIFORMS/SAFETY SHOES

$5,000.00

$1,322.42

$5,000.00

$5,000.00

60-7140-2500

VEHICLE SUPPLIES

$5,000.00

$2,330.41

$5,000.00

$5,000.00

60-7140-2900

OTHER SUPPLIES

$15,000.00

$4,922.98

$15,000.00

$15,000.00

60-7140-2910

LAB SUPPLIES

$1,000.00

$421.69

$1,000.00

$1,000.00

60-7140-2920

CHEMICALS

$173,507.22

$98,911.57

$115,000.00

$115,000.00

60-7140-3200

TELEPHONE AND POSTAGE

$6,500.00

$2,324.53

$6,500.00

$6,500.00

60-7140-3300

UTILITIES

$72,500.00

$38,945.57

$78,500.00

$78,500.00

4

60-7140-3400

PRINTING

$1,000.00

$0.00

$1,000.00

$1,000.00

60-7140-3510

R&M-PLANT

$95,000.00

$36,303.50

$95,000.00

$95,000.00

60-7140-3520

R&M-COLLECTION SYSTEM

$75,000.00

$13,602.49

$75,000.00

$75,000.00

60-7140-3530

R&M-VEHICLES & EQUIPMENT

$6,000.00

$2,542.45

$6,000.00

$6,000.00

60-7140-3560

R&M-LINES

$48,000.00

$17,010.65

$48,000.00

$48,000.00

60-7140-3590

R&M-OFFICE EQUIPMENT

$1,000.00

$0.00

$1,000.00

$1,000.00

60-7140-3700

ADVERTISING

$1,000.00

$0.00

$1,000.00

$1,000.00

60-7140-3950

TRAINING AND TRAVEL

$13,638.00

$1,297.47

$9,700.00

$9,700.00

60-7140-3990

LINE REPLACEMENT

$10,000.00

$0.00

$10,000.00

$10,000.00

60-7140-4400

SLUDGE/CONTRACT

$110,000.00

$44,731.38

$111,000.00

$111,000.00

60-7140-4410

LAB TESTING

$97,510.00

$35,340.00

$100,000.00

$100,000.00

60-7140-4500

PROPERTY & LIAB INS

$34,500.00

$34,281.98

$40,000.00

$40,000.00

60-7140-4910

DUES AND SUBSCRIPTIONS

$600.00

$252.50

$1,000.00

$1,000.00

60-7140-4990

PERMITS FEES FINES

$10,000.00

$0.00

$15,000.00

$15,000.00

60-7140-5400

CAP OUTLAY MAJ REPAIRS

$143,339.20

$15,252.00

$461,386.00

$461,386.00

60-7140-5500

CAPITAL OUTLAY EQUIP

$25,000.00

$0.00

$25,000.00

$25,000.00

60-7140-5800

CAPITAL OUTLAY VEHICLE

$0.00

$0.00

$60,000.00

$60,000.00

60-7140-7500

DEBT SERVICE

$77,000.00

$1,660.88

$77,000.00

$127,000.00

60-7140-9010

HURRICANE CONTRACT

$0.00

$0.00

$0.00

$0.00

60-7140-9011

HURRICANE EQUIP RENTAL

$0.00

$0.00

$0.00

$0.00

60-7140-9012

HURR MAJOR REPAIR

$0.00

$0.00

$0.00

$0.00

$1,603,633.92

$621,821.85

$2,004,582.00

$2,068,001.00

Sewer Department Expenditures:

Non-Departmental Account

Name

60-9700-1850

UNEMPLOYMENT CHARGES

60-9700-1920

24/25 Budget

24/25 Actual

25/26 Requested

25/26 Recommended

$1,000.00

$0.00

$1,000.00

$1,000.00

PRO AUDIT CONTRACT

$0.00

$0.00

$0.00

$0.00

60-9700-3805

INFO TECH SERVICE FEES

$0.00

$0.00

$0.00

$0.00

60-9700-5000

TRANSFER TO CAPITAL

$0.00

$0.00

$0.00

$0.00

5

60-9700-6000

TRANSFER TO GEN FUND

$0.00

$0.00

$0.00

$0.00

Non-Departmental Expenditures:

$1,000.00

$0.00

$1,000.00

$1,000.00

Total Expenditures:

$2,785,407.94

$1,206,374.33

$3,248,745.00

$3,331,334.00

Revenues/Expenditures:

$0.00

$223,877.28

($896,813.00)

$0.00

6