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CITY OF HUGO <br />2024 GENERAL FUND EXPENSE BUDGET <br />LINE ACCOUNT 2022 2023 2024 NOTES TO LINE ITEMS <br />NO. DESCRIPTION BUDGETED BUDGETED BUDGETED <br />80 - 220 hrs x $13.25 (asst head judges) 2,015$ -$ 2,915$ Asst Head Judges = $13.25/hour <br />81 - 1,025 hrs x $12.75 (judges) 7,500$ -$ 13,069$ Judges = $12.75/hour <br />82 Presidential Nominating Primary Wages -$ -$ -$ Reimbursed by State of Minnesota <br />83 Worker's Compensation 107$ 124$ 256$ $19,284/100*1.27 (March - March) <br />84 Election Supplies 2,000$ -$ 4,000$ Precinct boxes with supplies <br />85 Travel & Training 2,000$ -$ 3,000$ Election judge training <br />86 Publish Notices & Sample Ballots 1,500$ -$ 1,500$ Publish sample ballots & notices <br />87 Automark, Tabulator & Poll Paid Mntc Fees 6,500$ 7,000$ 10,000$ Wash Co annual maintenance fee for voting equipment <br />88 Voting Booths -$ -$ 5,500$ 20 new voting booths @ $275 <br />89 Elections 23,715$ 7,124$ 43,540$ <br />90 City Clerk 100,621$ 105,149$ 109,881$ Pay Grade 8 Maximum <br />91 - 27 Pay Periods in 2024 -$ -$ 4,045$ One pay period at 2023 salary level <br />92 Deputy Clerk- Vacant -$ 50,390$ 52,657$ Pay Grade 4 Minimum <br />93 Pera 7,547$ 11,666$ 12,494$ 7.5% of salary <br />94 Fica 6,239$ 9,644$ 10,328$ 6.20% of salary & wages <br />95 Medicare 1,459$ 2,256$ 2,415$ 1.45% of salary & wages <br />96 Health Insurance - Clerk 12,717$ 12,910$ 14,132$ HealthPartners High-Deductible Plan <br />97 Health Insurance - Deputy -$ 21,425$ 22,701$ HealthPartners High-Deductible Plan <br />98 Contribution to Employee HSAs 400$ -$ -$ Offset Higher Deductible <br />99 Dental Insurance - Clerk 535$ 615$ 615$ Delta Dental <br />100 Dental Insurance - Deputy -$ 1,760$ 1,760$ Delta Dental <br />101 Worker's Compensation 745$ 1,323$ 1,776$ $166,583/100*1.02 (March - March) <br />102 Office Supplies 250$ 2,000$ 2,800$ Minute books, recording supplies, computers <br />103 - Netmotion Services 500$ 1,000$ 1,000$ Remote Connection <br />104 Laserfiche: <br />105 - OPG-3 5,000$ 12,715$ 12,715$ Support, Training & Scanning (increase for large format plans) <br />106 - City of Roseville - Laserfiche License 5,526$ 6,715$ 6,715$ Laserfiche license <br />107 Recodification:Incorporate ordinance changes <br />108 - Annual Admin Support Fee 325$ 350$ 375$ Municipal Code Corporation <br />109 - Annual Code on Internet Fee 600$ 650$ 700$ Municipal Code Corporation <br />110 - Supplemental Pages 1,400$ 1,800$ 2,200$ Municipal Code Corporation <br />111 Zoom Video Conferencing Fees 1,000$ 1,250$ 1,300$ Virtual meeting fees <br />112 Travel & Training 1,500$ 3,000$ 3,000$ Clerks conferences & software training <br />113 Notary Public Fee -$ -$ -$ Notary Public Fee <br />114 Dues 250$ 500$ 500$ Professional memberships <br />115 Office Furniture & Equipment 2,000$ 2,000$ 2,000$ Non-electronic equipment <br />116 City Clerk 148,614$ 249,118$ 266,109$ <br />117 Finance Director 114,923$ 125,501$ 137,049$ Pay Grade 11 Step 3 <br />118 - 27 Pay Periods in 2024 -$ -$ 4,827$ One pay period at 2023 salary level <br />119 Accounting Clerk 61,906$ 67,601$ 59,240$ Pay Grade 5 Minimum <br />120 - 27 Pay Periods in 2024 -$ -$ 2,181$ One pay period at 2023 salary level <br />121 Accounting Clerk/P.W. Admin Asst 24,110$ 26,329$ 28,753$ Pay Grade 4 Step 2 (50%) <br />122 - 27 Pay Periods in 2024 -$ -$ 1,013$ One pay period at 2023 salary level <br />123 Pera 15,071$ 16,457$ 17,480$ 7.5% of salary <br />124 Fica 12,459$ 13,605$ 14,450$ 6.20% of salary <br />125 Medicare 2,914$ 3,182$ 3,379$ 1.45% of salary <br />126 Health Insurance - Director 13,505$ 13,778$ 14,920$ HealthPartners High-Deductible Plan <br />127 Health Insurance - Clerk 6,139$ 6,140$ 22,701$ HealthPartners High-Deductible Plan <br />128 Health Insurance - Assistant 15,577$ -$ -$ HealthPartners High-Deductible Plan (50%) <br />129 In Lieu of Health Insurance -$ 3,000$ 3,000$ Coverage thru spouse ($500/month cap) (50%) <br />130 Contribution to Employee HSAs 1,200$ -$ -$ Offset Higher Deductible <br />131 Dental Insurance 2,273$ 2,460$ 3,605$ Delta Dental <br />132 Worker's Compensation 1,487$ 1,866$ 2,484$ $233,063/100*1.02 (March - March) <br />133 Office Supplies 2,650$ 4,000$ 6,000$ Payroll & accounts payable forms, computers <br />134 - Citrix License (County Manatron Access) 190$ 200$ 210$ Access county tax database program <br />135 - Netmotion Services/Remote 850$ 925$ 925$ Remote Connection <br />136 ACFR Review Fees 500$ 525$ 550$ Certificate of achievement program <br />137 End of Year Tax Statistics 180$ 525$ 525$ From Washington County (increased fees) <br />138 Auditing Services 8,470$ 9,317$ 10,250$ Annual audit fees <br />139 - Single Audit Fees - COVID 19 grant funds 6,000$ 6,500$ 7,000$ Federal grant in excess of $750k <br />140 Accounting Services 38,450$ 40,372$ 42,390$ Implement GASB pronouncements & accounting assistance <br />141 Flex Plan Administration 500$ 685$ 900$ TASC - retain tax deductible status <br />142 Health Savings Account Administration 966$ 1,020$ 1,140$ Health Equity <br />143 COBRA Administration 550$ 840$ 1,200$ AT Group - COBRA administration <br />144 Continuing Disclosure Services 4,050$ 8,250$ 8,850$ Baker Tilly <br />145 Cellular Phone Charges 840$ 960$ 1,200$ Cellular Phone Charges + equip upgrades <br />146 Travel & Training 5,000$ 5,000$ 5,000$ On-Line accounting & finance courses <br />147 Publish Financial & Budget Statements 1,575$ 1,950$ 2,100$ Publish budget & financial statements <br />148 Notary Public Fee -$ 175$ -$ Notary Public Fee <br />149 Maintenance Contracts 3,625$ 4,500$ 5,000$ FundBalance software support & upgrades <br />150 Dues 400$ 400$ 400$ Professional memberships <br />151 TIF District Maintenance Fee (County) -$ -$ -$ Decertify TIF Districts <br />152 Office Furniture & Equipment 3,000$ 3,000$ 3,000$ Non-electronic equipment <br />153 Finance Director 349,360$ 369,063$ 411,722$ <br />154 Assessing Services (Washington County) 94,000$ 112,523$ 106,965$ Assessing Services <br />155 Mobile Home Assessment Fees 1,355$ 1,438$ 1,480$ Mobile Home Assessment Fees <br />156 Assessor 95,355$ 113,961$ 108,445$ <br />157 Civil Legal Fees 41,625$ 43,875$ 46,125$ 225 hours @ $205 <br />158 Criminal Legal Fees 61,425$ 61,425$ 64,500$ Flat fee <br />Page 4