HomeMy WebLinkAboutCouncil Workshop Minutes 08.19.2025 MINUTES
CITY OF LAUREL
CITY COUNCIL WORKSHOP
TUESDAY, AUGUST 19,2025
A Council Workshop was held in Council Chambers and called to order by Mayor Dave Waggoner
at 6:31 p.m. on August 19, 2025.
COUNCIL MEMBERS PRESENT:
_x_Tom Canape _x_Heidi Sparks
x Michelle Mize _Jessica Banks
_x_Casey Wheeler _x_Iry Wilke
x Richard Klose x Jodi Mackay
OTHERS PRESENT:
Brittney Harakal, Administrative Assistant
Michele Braukmann, Civil Attorney
Kelly Strecker, Clerk/Treasurer
Kurt Markegard, CAO
Matt Wheeler, Public Works Director
Jarred Anglin, Interim Police Chief
Nancy Schmidt, Library Director
Public Input:
Shawn Mullaney, 207 E. 11" Street, spoke in favor of diagonal parking in downtown. He stated
it creates a more intimate feel to downtown and slows down traffic.
General Items
• Fire Truck Anti-Trust Litigation
This is a class action lawsuit similar to the PFAS litigation that the City joined. There is an
alleged antitrust issue related to purchasing fire trucks. Essentially, the manufacturers have a
monopoly on the purchase price of fire trucks. John Heenan of Heenan & Cook would represent
the City. There is no out-of-pocket cost to the City. It is the Staff s recommendation to join this
litigation.
Mr. Heenan stated he is working with Hagens Berman out of Seattle on this case. He also stated
that anyone who is willing to be the representative for the case tends to receive additional
incentives. As of today, La Crosse, WI, filed the case. Thousands of municipalities are affected
by this issue. With one representative, they can move forward. Typically, they take 4 or 5 entities
to represent the case.
Executive Review
1. Finance: Resolution No. R25-55: A Resolution Of The City Council Approving
Amendments To Appropriations And Revenues For The City Of Laurel's Fiscal Year
2024-2025 Budget.
The public hearing is scheduled for next week.
2. Finance: Resolution- A Resolution Approving And Adopting The Final Budget For
The City Of Laurel For The Fiscal Year 2025-2026.
The Clerk/Treasurer reviewed the attached General Fund. There will be a public hearing next
week.
Council questioned on line 341 of the City Shop why there is a 1000% increase. It was clarified
that last year, there was a typo, and a zero was missed. It is corrected for this year.
Council questioned how many mills the Library received last year. It was clarified last year that
they received 35 mills. The Library had a substantial cash reserve built up, so this year, they are
utilizing their cash reserves. Reserves cannot exceed 50% of the budget. They will have
approximately 68k left in reserves. The Clerk/Treasurer has spoken in depth with the Library
Director regarding using reserves. The Library Director added that she had hoped to move the
money into a depreciation fund. She had no idea how much was in her cash account, or she
would have been using it. It was clarified that the General Fund did pay to replace the roof,
soffit, and facia on the Library building. The General Fund also purchased bookshelves for the
Library.
It was further questioned if the Library would be required to cut Staff. It was clarified that no
staff were cut and that Staff did receive their bargained wage increases.
It was questioned if Code Enforcement and Animal Control were the same thing. It was clarified
that there are two different budgets with distinct duties; however, one individual is being paid to
perform both roles.
Council noticed an increase in the overtime line item for Cemetery. It was clarified that
Cemetery now has a weekend person. For a while, there were only two people on Saturdays; now
back up to three on Saturdays. One of those three is doing burials.
The sprinkler system for Nutting Park is budgeted for in the Capital Improvements.
Council noted that they passed a contract for the CAO's wage to 115k; however, only 39k is
budgeted. The CAO is budgeted through various funds. Only 39k is designated to come out of
the General Fund. The exact percentage is determined via the Payroll system.
3. Finance: Resolution - A Resolution Levying Taxes For General And Specific Purposes
For The City Of Laurel, Montana, For The Fiscal Year Beginning July 1, 2025.
Mills per fund.
Discussed with the previous agenda item.
3. Finance: Resolution - A Resolution Levying And Assessing All Of The Property
Embraced Within Special Improvement Lighting District No. 2 Of The City Of Laurel,
Montana, For The Entire Cost Of Maintenance And Electrical Current For The Fiscal
Year 2025-2026.
Discussed with the previous agenda item.
4. Finance: Resolution - A Resolution Levying And Assessing All Of The Property
Embraced Within Special Improvement Lighting District No. 3 Of The City Of Laurel,
Montana, For The Entire Cost Of Maintenance And Electrical Current For The Fiscal
Year 2025-2026.
Discussed with the previous agenda item.
5. Finance: Resolution - A Resolution Levying And Assessing All Of The Property
Embraced Within Street Sweeping District No. 1 Of The City Of Laurel, Montana, For
The Purpose Of The Sweeping Of Streets In The Downtown Or Business District For
The Fiscal Year 2025-2026.
Discussed with the previous agenda item.
6. Finance: Resolution- A Resolution Levying And Assessing The Cost Of Street
Maintenance And/Or Improvements For Street Maintenance District No. 1 That
Constitutes All Streets And Alleys Embraced Within The City Of Laurel, Montana, For
Fiscal Year 2025-2026.
This year, the Street Maintenance assessment will be $0.04 per square foot, with a cap of$ 2,000
per tax code. Someone with a 4,200-square-foot lot would be charged $171.
7. Finance: Resolution- A Resolution Levying And Assessing The Cost Of Street
Improvements For Special Improvement District No. 113 Within The City Of Laurel,
Montana, For Fiscal Year 2025-2026.
Special Improvement Districts are to pay off the loan for the specified project.
8. Finance: Resolution - A Resolution Levying And Assessing The Cost Of Sidewalk
Improvements For Special Improvement District No. 115 Within The City Of Laurel,
Montana, For Fiscal Year 2025-2026.
Discussed with the previous item.
9. Finance: Resolution - A Resolution Levying And Assessing The Cost Of Sidewalk
Improvements For Special Improvement District No. 116 Within The City Of Laurel,
Montana, For Fiscal Year 2025-2026.
Discussed with the previous item.
10. Finance: Resolution - A Resolution Levying And Assessing The Cost Of Sidewalk
Improvements For Special Improvement District No. 117 Within The City Of Laurel,
Montana, For Fiscal Year 2025-2026.
Discussed with the previous item.
11. Finance: Resolution - A Resolution Levying And Assessing The Cost Of Sidewalk
Improvements For Special Improvement District No. 118 Within The City Of Laurel,
Montana, For Fiscal Year 2025-2026.
Discussed with the previous item.
12. Finance: Resolution - A Resolution Levying And Assessing The Cost Of Sidewalk
Improvements For Special Improvement District No. 119 Within The City Of Laurel,
Montana, For Fiscal Year 2025-2026.
Discussed with the previous item.
13. Finance: Resolution - A Resolution Levying And Assessing A Special Tax Against
Certain Property In The City Of Laurel For Delinquent Water Charges.
This resolution is for the delinquent water charges. This is an annual resolution.
14. Finance: Resolution - A Resolution Levying And Assessing A Special Tax Against
Certain Property In The City Of Laurel For Delinquent Sewer Charges.
This resolution is for the delinquent sewer charges. This is an annual resolution.
15. Finance: Resolution - A Resolution Levying And Assessing A Special Tax Against
Certain Property Designated As Garbage Districts In The City Of Laurel, Montana, For
The Removal Of Garbage And Refuse.
This resolution is for the delinquent garbage charges. This is an annual resolution.
16. Finance: Resolution - A Resolution Of The City Council Establishing The Method Of
Levying Voted Mills As Required By Laws 2025, Chapters 674 And 767 Passed In The
69th Montana Legislative Session.
This resolution is to move the EMS mill levy from a mill to dollars. The state legislature allowed
for the conversion this year. If the City remains on a straight mill levy, it is solely dependent on
the mill value. Moving to a dollar calculation allows for an annual increase to account for
inflation. It is the Staff s recommendation to convert to dollars.
17. Police: Resolution - A Resolution Of The City Council Approving Agreement
Regarding School Resource Officer Program By And Between The City Of Laurel And
Laurel Public Schools, District 7 & 7-70.
This is the same contract as last year. The only changes that have been made are the updating of
dates, the City contact person, and the wages.
It was questioned if there are officers interested in being SROs. It was stated that officers bid for
that position. This year, those officers will be Sedgwick and Johnson. Both were sent to training
in June.
It was questioned if, now that the school has multilevel buildings, this would affect how
incidents are handled. It was clarified that each level is color-coordinated, and the school is well-
organized.
18. Finance: Resolution- A Resolution Authorizing The Mayor To Execute An Agreement
With Morrison-Maierle Systems Technology Consultants For Managed Network
Services.
Last week Staff met with our IT vendor to review the previous year. This year, it was
recommended to add additional email security measures. A risk report is part of this added
service.
Council noted there was a quote for onboarding. It was clarified that the onboarding costs are
associated with implementing the new security measures.
19. Legal: Resolution- A Resolution Of The City Council Approving Conversion Of The
Laurel City Court To A Court Of Record.
Last year, the City purchased recording equipment for the Court to keep an audio record of the
proceedings. The Judge believed that the City Council needed to pass a resolution moving the
Court to a Court of Record in order to start using the equipment.
There was a question about whether there were costs associated with changing the Court system.
It was further questioned if this would assist in the collection of fines. It was clarified that Staff
will need training on how to use the equipment; however, the equipment is already in place and
has been paid for. The City is still working with a collections agency to collect fines. Some
improvements can be made to the process, such as receiving some form of payment before they
leave the building. Once someone has left the building, it is harder to collect the fines.
Council noted that there has been a turnover in the Court Clerk position. Currently, there is only
one Court Clerk. Will this create an additional burden? It was stated that this is just adding the
ability to record, not transcribing.
Council Issues
Other Items
Attendance at Upcoming Council Meeting
Council Members Banks and Klose will be absent from next week's meeting. All other Council
Members will be in attendance.
Announcements
The funeral for City employee Troy Clifton will be held on August 22"d at 11:00 a.m. at St.
Anthony's Catholic Church. City Hall will be closed from 10:30 to noon.
MTLCT early bird ends September 1 st.
Last night, the Fire Department responded to a 1200 acre fire near Laurel. They had a rapid
response time, and the landowners thanked them for their prompt response.
The council workshop adjourned at 7:39 p.m.
Respe illy submitted,
Qrittney Ha a I
Administrati - Assistant
NOTE: This meeting is open to the public. This meeting is for information and discussion of the Council for
the listed workshop agenda items.
RESOLUTION NO. R25-
A RESOLUTION OF THE CITY COUNCIL APPROVING THE EXECUTION OF
THE AUTHORIZATION TO REPRESENT AND CLASS ACTION DISCLOSURE
AGREEMENT RELATED TO THE FIRE TRUCK ANTITRUST LITIGATION.
WHEREAS,the City of Laurel (the "City") is committed to ensuring fair and equitable
pricing for municipal resources, including the purchase of fire trucks and equipment for the
City's Fire Department;
WHEREAS, the City is also committed to identifying parties responsible for
unnecessarily increasing the costs of municipal equipment and taking reasonable steps to avoid
passing on these costs to its constituents;
WHEREAS,law firm Heenan and Cook and associated Legal Counsel(hereinafter"the
Law Firms") have put together a team of uniquely qualified and experienced attorneys who
have joined together to assist public entities in Montana facing the challenges posed by
increased costs for the purchase of fire trucks and equipment;
WHEREAS, the Law Firms are comprised of experienced attorneys in antitrust
litigation and in the representation of public entities in cases involving cost recovery related to
the purchase of fire trucks and equipment;
WHEREAS, the City Attorney and City Staff has determined it to be in the City's best
interest to enter into the Authorization to Represent and Class Action Disclosure Agreement
with the Law Firms and pursue any settlement and other legal damage claims it may have
related to the Fire Truck Antitrust Litigation; and
WHEREAS, the City desires to authorize the execution of the Agreement attached as
Exhibit "A."
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Laurel that
the Mayor is hereby authorized to execute the Authorization to Represent and Class Action
Disclosure Agreement with the Law Firms based upon the terms and conditions set forth herein
and consistent with the Agreement attached hereto as Exhibit"A."
Introduced at a regular meeting of the City Council on the day of
. 2025, by Council Member
PASSED and APPROVED by the City Council of the City of Laurel on the day
of , 2025.
APPROVED by the Mayor on the day of . 2025.
R25-_Approve Legal Services Agreement Re Fire Truck Antitrust Litigation
CITY OF LAUREL
Dave Waggoner, Mayor
ATTEST:
Kelly Strecker, Clerk-Treasurer
APPROVED AS TO FORM:
Michele L. Braukmann, Civil City Attorney
R25-_Approve Legal Services Agreement Re Fire Truck Antitrust Litigation
AUTHORIZATION TO REPRESENT and CLASS ACTION DISCLOSURE
Client, City of Laurel ("Client"), authorizes Heenan& Cook and any associated counsel
(collectively "Law Firm"), to represent Client in the following matter against the parties being
sued(collectively the "Defendant"), and no other: Firetruck antitrust claim
Class Action Representation
Law Firm has informed Client that Law Firm intends to prosecute the claims and
causes of action of Client described in this Agreement not only on behalf of Client, but also
on behalf of a class of similarly situated persons injured by the same or similar conduct of
the Defendant, i.e., in a "class action". Law Firm also has informed Client that by
prosecuting the claims and causes of action as a class action: Client may not recover all of
its actual loss; that the right or ability of Client to settle or compromise its claims or causes
of action is limited so that the claims or causes of action of Client cannot be settled or
compromised apart from those of the Class; and that Client undertakes responsibilities to
act as a representative of the Class. Law Firm also has informed Client that Law Firm is
willing to represent Client only together with the Class and that Law Firm would not
undertake to represent Client apart from representation of the Class. Client understands
all of the foregoing and, nevertheless,wishes for Law Firm to represent Client together
with the Class, and Client authorizes Law Firm to commence a lawsuit against Defendant
on behalf of Client and the Class.
Other Counsel
Many if not most class action cases require more than one firm to prosecute them.
Therefore, Law Firm may associate other lawyers to represent Client and the class in this matter.
In that event, such other counsel will be compensated for services in the same manner as stated
below. Client consents to the association of other counsel.
Cooperation
Client will fully cooperate with Law Firm in pursuing Client's claims and causes of
action described above, and will always keep Law Firm informed of the telephone numbers and
street addresses where Client can receive telephone calls, mail, and deliveries from Law Firm.
Client will not meet or otherwise communicate with the Defendant(s) or any of its
representative(s) or insurer(s)to attempt to settle or receive payment on any of Client's claims or
causes of action described above without the consent of Law Firm; and will not settle or receive
any payment on any of the claims or causes of action described above without the consent of
Law Firm.
AGREEMENT FOR LEGAL SERVICES
(General Class Action)
Page 1 of 3
How Attc►rnev's Fees and Expenses are Paid in Class Action Cases
Client will not have to pay Law Firm any fees or expenses, except if the case does not get
certified but still settles. If the case does get certified and settles or a judgment is collected for
the Class, then the attorneys' fees and expenses will be paid by the Defendant and awarded by
the Court only after notice to Client and to the Class of a hearing at which they have a right to
object to the requested fees and expenses.
Each of the law firms associated in the case, if any, will assume joint responsibility for
representation of Client and will share any attorneys' fees awarded by the court as awarded by
the Court, unless otherwise agreed in writing among the law firms.
Client understands that attorneys' fees awarded in class action cases, if any, may
greatly exceed the amount of any recovery for Client or individual class members, that
such attorneys' fees are typically property of the attorneys' and not property of Client or
the class members, and that attorneys' fee cannot be shared with Client or class members.
Client acknowledges that Law Firm has made no promise or prediction to Client about
the outcome of Client's claims or causes of action, except that Law Firm will request that the
Court award to Client an "incentive award" in the event of a settlement or successful
prosecution of the case.
Termination of Services
Prior to class certification, Client may terminate Law Firm's representation of Client at
any time if Client wishes to do so by giving Law Firm notice in writing of that wish. After
certification, if Client is appointed a Class Representative, Law Firm represents the certified
class and Client may not unilaterally terminate Law Firm's representation of the class. At that
point, Client may resign as a Class Representative and either remain in the class or opt-out of the
class.
Prior to class certification, Law Firm also will be able to terminate our representation if
we ever wish to do so by written notice of our intent to withdraw so that Client will have an
opportunity to retain other counsel. Before or after certification, Law Firm may withdraw from
the case only after notice and hearing, with right to object to Client.
Acceptance
Client has read this Agreement and Disclosure carefully and understands it. Law Firm
has suggested to Client that if Client has any questions about this Agreement, Client should
consult with another lawyer or law firm before signing this Agreement. By the signature
below, Client accepts this Agreement.
AGREEMENT FOR LEGAL SERVICES
(General Class Action)
Page 2 of 3
Dated this
City of Laurel
Heenan& Cook
AGREEMENT FOR LEGAL SERVICES
(General Class Action)
Page 3 of 3
1st.Sc CITY HALL
115 Cityof Laurel
,�- ISO
PUB WORKS: 628-4796P\4D FAN:628-1241 P.O. Box 10
WATER OFFICE:628-7431 Laurel,Montana 59044
WrR FAX:628-2289
MAYOR:628-84-56
Clerk Treasurer
DEPARTMENT
MEMO:
Budget Discussion (August 19, 2025)
Attached is the General Fund Expenditures for FY 25-26. This year the Certified Taxable
Valuation Information was distributed on August 4, 2025. Below I have compared 2024 values to
this year 2025 values. They are as follows:
• 2025 Total Market Value: $946,564,468
• 2024 Total Market Value: $775,837,173
• 2025 Total Taxable Value: $10,239,714
• 2024 Total Taxable Value: $12,133,791
• 2025 Taxable Value of Newly Taxable Property: $40,057
• 2024 Taxable Value of Newly Taxable Property: $171,804
• 2025 Taxable Value Less Incremental Taxable Value: $8,054,787
• 2024 Taxable Value Less Incremental Taxable Value: $10,128,255
These are the number's I use when determining the Total Mills and the value of the Mill. This year the city
received a current year inflation adjustment of 2.11%, which is $32,411. The adjusted taxable value per
mill is $8,014.73. Last year the adjusted taxable value per mill was $9,956.45, which is about $1942.00
lower than the previous year. When calculating the total market value, total taxable value,taxable value of
newly taxable property and the taxable value less incremental taxable value the city will receive 195.70
mills this year compared to 145.44 for FY 2024. This is an increase in revenue of approximately $120,000.
There are always things that the General Fund will have to absorb due to budget shortages in other areas,
especially in the Special Revenue Funds or the 2000 account which have a very minimal revenue source
of income: These funds would be Planning, Library, Emergency Disaster, Light Districts, Bus Transit,just
to name a few. These funds can also be found in your budget book under Special Revenues. This year the
General Fund will have to absorb these costs:
1. SB 382 Land Use Management Plan of$250,000 and the Planning Engineering Costs of$50,000.
While moving through the budget this year, I will briefly talk about each fund that is supported by the
General Fund.
110- City Council increase in budget $4,232.00 due to the membership fee for the Montana League of
Cities and Towns. The membership last year was 1.00 per capita and this year it is $1.50.
120- Mayor—There is a decrease in budget from last year.
122-Chief Administrative Officer- This is an increase due to a whole new budget for a new position.
130- City Court—There is a decrease in budget from last year.
150- City Clerk—There is a decrease in budget from last year.
170- City-Attorney- There is a decrease in budget from last year
180- City Hall- There is a decrease in budget from last year.
200—Police Department- There is a slight decrease in from last year.
240- Fire Department- There is an increase in this budget of$651,410.00 due to the purchase of a New
Fire Truck and increased wages. Only part of the Fire Truck was purchased out of General Fund
Obligations due to general fund debt limitations. The other part of the truck was purchased from Capital
Funds.
250- Fire Inspection- decreased slightly this year.
253- Building—There is a slight increase in budget this due increased wages.
255- Code Enforcement/Safety- There has been a decrease in budget from last year.
270- Ambulance- There is an increase in this budget which is in the wages. With the EMS mill levy that
has passed, it will offset the extra increase in the budget for this year and years to come. During this budget
cycle you will see a resolution establishing the method of levying voted mills as required by law in 2025,
chapters 674 and 767 which passed in the 69t" Montana legislative session. This new law requires that a
taxing entity with a local mill levy limit of specific number of mills that may be imposed that was
authorized by the voter before May 13, 2025, that require us to select one of two methods to recalculate
those mill levies. Staff s suggestion is to use dollars instead of mills. By transferring a voted mill levy to a
dollar-based mill levy equal to the amount of property taxes assessed in fiscal year 2025 and thereafter
subject to the provisions of MCA 15-10-420. This simply means that if we convert to dollars instead of
mills,we can use the voted levy amount and increase it annually due to the inflation adjustment. If we were
to use the number of mills which we would max out at about 50, we would come up short, especially this
year as our mill value decreased by about $1942.00.
L 1 ivlt v i
340- City Shop—There is a slight increase in budget this year, due to the City Shop desperately needing a
new roof.
350- Cemetery —There is a slight decrease in the budget this year.
370- Parks — There is a decrease in this year's budget for the parks department in the General Fund. The
parks department did add a couple of projects that will be paid out of capital funding. Which are possible
new rest rooms at Splash Park and possible remodel of the Lion's building if the lease changes.
A couple of other quick budget notes:
The library will be receiving 25 mills this year.
Comp Insurance increased slightly by about 5%. This would be the insurance for our buildings,the liability
insurance and for our vehicles.
No changes in the Planning Department.
Enterprise Funds: (Water, Sewer, Garbage) no significant changes.
If anyone has any questions, please feel free to contact me at any time.
Respectfully Submitted,
City of Laurel
A
tre Clerk Treasurer
08/15/25 CITY OF LAUREL Page: 2 of 27
10:44:08 Expenditure Budget by Org Report -- Multiyear Actuals Report ID: B240Al
For the Year: 2025 - 2026
100 GENERAL FUND
Current 4 Prelim. Budget Final % Old
---- Actuals ---------------- Budget Exp. Budget Changes Budget Budget
Account object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410580 Data Processing
312 Networking Fees 123 130 0%. 130 130 100%
355 Data Processing Services 2,785 2,698 2,990 2,530 2,700 94% 2,700 2,700 100%
397 Contracted Services 6,528 5,726 5,060 5,372 6,500 83% 6,500 6,500 100%
Account: 9,313 8,547 8,050 7,902 9,330 85% 9,330 0 9,330 100%
410600 Elections
350 Professional Services 4,289 4,613 218 5,000 4% 5,000 5,000 100%
Account: 4,289 4,613 218 5,000 4% 5,000 0 5,000 100%
460100 Library Services
920 Buildings 9,834 17,000 58% 0 0%
Account: 9,834 17,000 58% 0 0 0 0%
470330 Contribution to Economic Development
356 Consultant's Services 2,298 2,325 2,356 2,368 2,500 95% 3,100 3,100 124%
Beartooth RC&D Membership Dues
Account: 2,298 2,325 2,356 2,368 2,500 95% 3,100 0 3,100 124&
470400 Planning
335 Memberships & Dues 469 469 469 469 500 94% 500 500 100%
350 Professional Services 20,700 11,926 300,000 08 280,000 280,000 93%
Land Use Planning Act
Account: 21,169 12,395 469 469 300,500 0% 280,500 0 280,500 93%
480300 Air Quality Control
791 Air Pollution Control 1,158 2,500 0% 2,500 2,500 100%
Account: 1,158 2,500 0% 2,500 0 2,500 100%
510100 Special Assessments
540 Special Assessments 2,906 2,931 3,135 1,745 3,200 55% 3,200 3,200 100%
Account: 2,906 2,931 3,135 1,745 3,200 55% 3,200 0 3,200 100%
510200 Judgements and Losses
811 Liability Deductibles 3,000 4,500 1,500 4,500 33% 4,500 4,500 100%
Account: 3,000 4,500 1,500 4,500 33%- 4,500 0 4,500 100%
521100 Other Financing Uses - Retirement
200 Supplies 141 196 500 39% 500 500 100%
Account: 141 196 500 39% 500 0 500 100%
Fund: 39,975 30,356 23,264 24,232 345,030 7% 308,630 0 308,630 89%
Orgn: 39,975 30,356 23,264 24,232 345,030 7% 308,630 0 308,630 89%
O8/15/25 CITY OF LAUREL Page: 3 of 27
10:44:06 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
110 CITY COUNCIL
Current Prelim. Budget Final % Old
---------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410100 Legislative Services
110 Salaries and Wages 49,608 50,198 50,809 52,302 52,800 99% 52,800 52,800 100%
142 Workers' Compensation 292 344 295 303 350 87% 350 350 100%
144 Life Insurance 122 136 133 455 170 268% 500 500 294%
145 FICA 3,795 3,839 3,887 4,001 4,100 98% 4,100 4,100 100%
220 Operating Supplies 2,083 200 1,850 625 2,000 31% 3,900 3,900 195%
312 Networking Fees 5,550 5,396 5,029 5,208 5,300 98% 5,300 5,300 100%
335 Memberships & Dues 3,215 160 3,684 7,343 7,200 1028 10,877 10,877 151%
MT League Membership Dues
337 Advertising 244 80 50 08 0 0%
356 Consultant's Services 1,125 100 0% 0 0%
362 Office Machinery & Equip. 4,783 2,654 2,500 0% 2,500 2,500 100%
370 Travel 483 2,000 0% 500 500 25%
380 Training Services 914 501 525 09 500 500 95%
Account: 72,214 63,007 66,188 70,237 77,095 91% 81,327 0 81,327 105%
Fund: 72,214 63,007 66,188 70,237 77,095 91% 81,327 0 81,327 105%
Orgn: 72,214 63,007 66,188 70,237 77,095 91% 81,327 0 81,327 105%
08/15/25 CITY OF LAUREL Page: 4 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
120 MAYOR
Current % Prelim. Budget Final 9 Old
---------------- Actuals ---------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410200 Executive Services
110 Salaries and Wages 23,027 28,917 27,846 27,846 29,000 964 28,000 28,000 97%
138 Vision Insurance 36 86 85 74 86 86% 80 80 93%
139 Dental Insurance 446 516 521 577 574 101% 620 620 108%
142 Workers' Compensation 136 198 161 161 215 75% 200 200 93%
143 Health Insurance 8,272 10,794 11,409 10,152 10,101 101% 10,925 10,925 108%
144 Life Insurance 20 79 68 81 80 101% 82 82 103%
145 FICA 1,761 2,212 2,130 2,130 2,350 91% 2,200 2,200 94%
149 ST/LT Disability 537 500 600 08 0 0%
220 Operating Supplies 984 123 1,452 416 1,500 28% 1,500 1,500 100%
311 Postage 14 100 08 100 100 100%
312 Networking Fees 2,772 2,503 2,482 2,614 2,900 90% 2,700 2,700 93%
335 Memberships & Dues 60 100 09 0 0%
343 Cellular Telephone 719 603 596 597 1,000 60% 700 700 70%
356 Consultant's Services 1,000 08 0 0%
370 Travel 336 500 0% 300 300 60%
380 Training Services 401 500 0% 500 500 100%
Account: 38,187 46,628 47,987 44,648 50,606 88% 47,907 0 47,907 94%
Fund: 38,187 46,628 47,987 44,648 50,606 88% 47,907 0 47,907 94%
Orgn: 38,187 46,628 47,987 44,648 50,606 88% 47,907 0 47,907 94%
O6/15/25 CITY OF LAUREL Page: 6 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
122 CHIEF ADMINISTRATIVE OFFICER
Current 9 Prelim. Budget Final % Old
--------- Actuals ------ ---- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410200 Executive Services
110 Salaries and Wages 0 0% 39,000 39,000
138 Vision Insurance 0 08 30 30 *****%
139 Dental Insurance 0 0% 250 250 *****8
141 Unemployment Insurance 0 0% 200 200
142 Workers' Compensation 0 08 250 250
143 Health Insurance 0 0% 3,700 3,700
144 Life Insurance 0 0% 30 30
145 FICA 0 0% 3,000 3,000
149 ST/LT Disability 0 0% 300 300
194 Flex MedicaL 0 0% 200 200
220 Operating Supplies 2 0 0% 1,000 1,000 *****&
231 Gas, Oil, Diesel Fuel, Gr 0 0% 750 750
311 Postage 0 08 25 25
312 Networking Fees 0 0% 400 400
335 Memberships & Dues 0 08 500 500 *****9
343 Cellular Telephone 0 0% 1,500 1,500 *****8
356 Consultant's Services 0 0% 1,000 1,000 *****8
370 Travel 0 0% 2,000 2,000
380 Training Services 0 0% 2,000 2,000
Account: 2 0 ***& 56,135 0 56,135
Fund: 2 0 0% 56,135 0 56,135 *****8
Orgn: 2 0 0% 56,135 0 56,135 *****%
08/15/25 CITY OF LAUREL Page: 7 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
130 CITY COURT
Current 8 Prelim. Budget Final 8 Old
---------------- Actuals -------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410300 Judicial Services
110 Salaries and Wages 44,197 45,829 44,380 44,640 46,000 97% 41,000 41,000 89%
138 Vision Insurance 86 86 85 14 80 93% 80 80 100%
139 Dental Insurance 536 516 521 577 575 100% 615 615 107%
142 Workers' Compensation 261 315 257 258 350 74% 300 300 86%
143 Health Insurance 10,513 10,839 11,490 10,202 10,102 101% 10,925 10,925 108%
144 Life Insurance 72 127 112 81 130 62% 100 100 778
145 FICA 3,318 3,443 3,332 3,352 3,600 93% 3,200 3,200 89%
149 ST/LT Disability 844 398 500 08 0 0%
202 Hosting District Meetings 103 50 100 0% 100 100 100%
210 Office Supplies & Materia 2,377 1,615 1,615 1,534 2,000 77% 2,000 2,000 100%
220 Operating Supplies 1,357 2,223 1,485 2,363 2,400 98% 2,000 2,000 838
252 Map and Code Books 1,133 800 142% 1,200 1,200 150%
300 Purchased Services 226 71 1,195 545 1,200 45% 1,000 1,000 838
311 Postage 1,131 917 932 1,153 800 144% 800 800 100%
312 Networking Fees 1,677 838 17 126 500 258 400 400 80%
321 Printing, Forms, etc. 620 594 545 208 700 30% 700 700 100%
322 Books/Catalogs, etc. 967 1,011 350 500 0% 400 400 80%
335 Memberships & Dues 200 570 350 600 450 133% 450 450 100%
343 Cellular Telephone 484 498 499 500 600 838 600 600 100%
360 Repair & Maintenance Sery 547 600 0% 500 500 838
370 Travel 1,948 1,897 800 2,261 2,000 113% 2,500 2,500 125%
380 Training Services 600 75 300 500 60% 500 500 100%
394 Jury and Witness Fees 70 30 60 10 200 5% 200 200 100%
397 Contracted Services 1,295 3,236 2,085 4,500 46% 2,500 2,500 56%
$2500.00 ProTem Judge
Account: 72,038 72,388 72,206 72,002 79,187 91% 72,070 0 72,070 91%
410360 City/Municipal Court
110 Salaries and Wages 70,630 84,250 93,291 52,789 97,000 54% 99,950 99,950 103%
111 Overtime 5,405 1,719 118 3 1,500 0% 500 500 33%
138 Vision Insurance 121 86 79 19 200 10% 155 155 78%
139 Dental Insurance 715 1,068 1,072 673 1,200 56% 1,230 1,230 103%
141 Unemployment Insurance 266 258 234 132 400 33% 350 350 88%
142 Workers' Compensation 209 246 216 116 325 36% 325 325 100%
143 Health Insurance 16,002 20,743 21,064 11,852 18,000 66% 21,850 21,850 121%
144 Life Insurance 102 234 190 94 200 47% 200 200 100%
145 FICA 5,728 6,332 6,909 3,881 7,200 54% 7,500 7,500 104%
149 ST/LT Disability 761 731 396 825 48% 655 655 79%
194 Flex MedicaL 650 1,250 1,400 700 1,400 50% 1,400 1,400 100%
335 Memberships & Dues 35 35 100 120 838 120 120 100%
339 Certification Renewal 50 50 100 508 100 100 1008
370 Travel 531 2,500 21% 2,000 2,000 80%
380 Training Services 450 450 225 475 500 958 500 500 100%
397 Contracted Services 0 0% 845 845 ...-%
$845.00 Support for "For The Record"
946 Computer Eq/Software 10,894 11,500 958 0 0%
Account: 100,313 117,482 125,529 82,705 142,970 58% 137,680 0 137,680 968
08/15/25 CITY OF LAUREL Page: 8 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
130 CITY COURT
Current Prelim. Budget Final 3 Old
--------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
Fund: 172,351 189,870 197,735 154,707 222,157 70% 209,750 0 209,750 94%
Orgn: 172,351 189,870 197,735 154,707 222,157 70% 209,750 0 209,750 94%
08/15/25 CITY OF LAUREL Page: 9 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
150 CITY CLERK
Current 4 Prelim. Budget Final 8 Old
---------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410500 Financial Services
110 Salaries and Wages 94,504 93,523 79,080 74,572 92,000 81% 92,000 92,000 100%
111 Overtime 1,461 5,933 110 2,000 0% 2,000 2,000 1008
138 Vision Insurance 300 43 94 106 200 53% 200 200 100%
139 Dental Insurance 2,022 999 756 828 1,000 831 1,100 1,100 110%
141 Unemployment Insurance 336 301 198 186 400 47% 400 400 100&
142 Workers' Compensation 329 285 182 162 400 41% 400 400 100%
143 Health Insurance 9,196 20,365 15,822 13,027 15,000 87% 15,000 15,000 100%
144 Life Insurance 129 211 156 126 250 50% 250 250 100%
145 FICA 7,210 7,403 5,947 5,592 6,800 82% 6,800 6,800 100%
149 ST/LT Disability 872 727 745 900 83% 900 900 100%
194 Flex MedicaL 1,300 725 856 732 1,200 61% 1,200 1,200 100%
210 Office Supplies & Materia 2,694 3,498 3,544 1,296 4,000 321 4,000 4,000 100%
220 Operating Supplies 7,993 6,395 3,288 2,135 8,000 27% 8,000 8,000 100%
311 Postage 3,180 2,262 2,421 2,560 3,000 85t 3,000 3,000 100%
312 Networking Fees 4,851 6,470 6,068 6,780 6,400 106% 6,800 6,800 106%
322 Books/Catalogs, etc. 550 350 550 0% 550 550 100%
335 Memberships & Dues 638 490 294 150 500 30% 400 400 80%
337 Advertising 466 1,710 282 130 900 14% 500 500 56%
339 Certification Renewal 200 200 100 200 50% 200 200 100%
343 Cellular Telephone 1,448 506 499 500 700 71% 700 700 100%
350 Professional Services 2,048 0 `..% 0 0$
353 Accounting and Auditing 41,277 68,643 62,118 61,950 64,000 106% 65,000 65,000 102%
355 Data Processing Services 170 0 08 0 0%
356 Consultant's Services 1,863 500 0% 500 500 100%
362 Office Machinery & Equip. 98 125 474 2,499 2,500 100% 2,500 2,500 100%
370 Travel 515 633 1,000 0% 1,000 1,000 100%
380 Training Services 1,192 327 30 495 400 124% 400 400 100%
393 Recording Documents -5 0 0% 0 0%
397 Contracted Services 44,641 39,632 71,108 67,709 59,000 115% 59,000 59,000 100%
Black Mountain Programs
Laserfische
Fisher Copy Machine Lease
530 Rent 869 922 1,138 1,022 1,400 73% 1,200 1,200 86%
Baker Transfer & Storage
946 Computer Eq/Software -1 15,000 0%. 5,000 5,000 33%
Account: 227,399 264,131 255,912 251,449 288,200 8796 279,000 0 279,000 96%
Fund: 227,399 264,131 255,912 251,449 288,200 87% 279,000 0 279,000 96%
Orgn: 227,399 264,131 255,912 251,449 288,200 8796 279,000 0 279,000 96%
08/15/25 CITY OF LAUREL Page: 10 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
170 CITY ATTORNEY
Current 8 Prelim. Budget Final 8 Old
--- --- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
------------------------------ --------- ---------- --------- ---------- ---------- ---- ---------- ---------- ---------- ------
1000 GENERAL
411100 Legal Services
110 Salaries and Wages 22,118 76,923 80,000 96% 80,000 80,000 100%
138 Vision Insurance 171 74 75 99% 80 80 107%
139 Dental Insurance 961 577 575 100% 615 615 107%
141 Unemployment Insurance 77 192 1,200 16% 200 200 17%
142 Workers' Compensation 131 444 4,100 11% 475 475 12%
143 Health Insurance 5,351 10,168 10,101 101% 10,925 10,925 108%
144 Life Insurance 42 75 75 100t 78 78 104%
145 FICA 1,692 5,885 5,600 105% 6,000 6,000 107%
149 ST/LT Disability 584 700 83% 0 0%
210 Office Supplies s Materia 1,538 0 0% 0 0%
220 Operating Supplies 954 3,388 703 86 3,000 3% 2,000 2,000 67%
312 Networking Fees 2,945 3,458 3,016 3,183 3,500 91% 3,500 3,500 100%
337 Advertising 440 414 300 0% 100 100 33%
338 Code Review and Audit 2,924 2,533 2,791 3,231 3,000 108% 3,300 3,300 110%
343 Cellular Telephone 1,108 498 499 1,267 550 230% 550 550 100%
370 Travel 1,019 768 942 686 1,000 69% 1,000 1,000 100%
380 Training Services 980 -275 500 0t 250 250 50%
397 Contracted Services 103,200 136,827 145,325 72,000 78,000 92% 74,000 74,000 95%
Account: 145,651 147,197 153,690 175,375 192,276 91% 183,073 0 183,073 95%
Fund: 145,651 147,197 153,690 175,375 192,276 91% 183,073 0 183,073 95%
Orgn: 145,651 147,197 153,690 175,375 192,276 91% 183,073 0 183,073 95%
08/15/25 CITY OF LAUREL Page: 11 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
180 CITY HALL
Current 4 Prelim. Budget Final Old
------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410500 Financial Services
220 Operating Supplies -80 0 08 0 0%
Account: -80 0 0 0 0 0%
411200 Facilities Administration
110 Salaries and Wages 5,534 5,913 5,553 0 0% 0 0%
138 Vision Insurance 226 226 218 0 0% 0 0%
139 Dental Insurance 168 162 65 0 08 0 0%
141 Unemployment Insurance 19 18 14 0 0% 0 0%
142 Workers' Compensation 71 81 72 0 08 0 08
143 Health Insurance 3,134 3,253 1,448 0 08 0 08
144 Life Insurance 7 17 6 0 08 0 0%
145 FICA 423 452 425 0 0% 0 0%
149 ST/LT Disability 53 27 0 0% 0 08
220 Operating Supplies 9,893 12,225 9,443 9,169 15,000 61% 15,000 15,000 100%
231 Gas, Oil, Diesel Fuel, Gr 39 50 08 50 50 100%
337 Advertising 30 48 100 09 100 100 100%
341 Electric Utility Services 7,185 7,578 9,476 8,126 10,000 81% 10,000 10,000 100%
344 Gas Utility Service 4,287 4,862 3,246 3,602 5,000 72% 5,000 5,000 1008
345 Telephone 11,575 12,161 13,162 12,225 13,500 91% 13,500 13,500 100%
350 Professional Services 7,237 555 100 3,000 38 2,000 2,000 67%
361 Motor Vehicle Repair & Ma 85 110 352 157 500 31% 500 500 100%
366 Building Maintenance 17,087 18,292 9,607 26,197 30,000 87% 31,265 31,265 104%
397 Contracted Services 6,750 7,084 11,856 11,949 23,500 51% 20,077 20,077 85%
398 Janitorial Service 14,625 14,000 104% 14,000 14,000 100%
921 Administrative Buildings 26,170 0 0% 0 0%
Account: 73,720 72,517 91,743 86,150 114,650 75% 111,492 0 111,492 97%.
Fund: 73,720 72,437 91,743 86,150 114,650 75% 111,492 0 111,492 97%
Orgn: 73,720 72,437 91,743 86,150 114,650 75% 111,492 0 111,492 97%
O8/15/25 CITY OF LAUREL Page: 12 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
200 POLICE DEPARTMENT
Current & Prelim. Budget Final Old
--------- Actuals ------ - Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
410500 Financial Services
311 Postage 5 36 0 0% 0 0%
Account: 5 36 0 * 96 0 0 0 0%
420100 Law Enforcement Services
110 Salaries and Wages 838,165 884,026 896,397 1,003,108 1,099,196 91% 1,003,000 1,003,000 91%
111 Overtime 52,221 72,117 75,760 95,093 92,000 103% 92,000 92,000 100%
138 Vision Insurance 961 907 789 876 1,200 73% 1,000 1,000 83%
139 Dental Insurance 6,006 5,514 5,988 6,923 7,500 92% 7,500 7,500 100%
141 Unemployment Insurance 3,116 2,907 2,430 2,745 3,000 92% 3,800 3,800 1271
142 Workers' Compensation 22,549 30,967 26,223 29,743 35,000 85% 35,000 35,000 100%
143 Health Insurance 141,745 151,735 147,520 150,810 155,000 97% 157,354 157,354 102%
144 Life Insurance 945 1,701 1,424 1,138 2,000 57% 2,000 2,000 100%
145 FICA 12,534 13,343 13,650 15,503 15,970 97% 16,500 16,500 103%
146 PERS 18 0 08 0 0%
147 MPORS 108,065 109,784 105,513 132,552 144,000 92% 140,000 140,000 97%
149 ST/LT Disability 7,540 6,526 6,522 7,900 83% 7,400 7,400 94%
194 Flex MedicaL 600 745 600 600 1,200 50% 1,200 1,200 100%
210 Office Supplies & Materia 1,852 2,100 20,648 7,146 8,200 87% 8,200 8,200 100%
220 Operating Supplies 18,105 16,684 31,106 37,570 27,000 139% 27,000 27,000 100%
231 Gas, Oil, Diesel Fuel, Gr 32,344 26,182 18,859 20,554 23,500 87% 20,000 20,000 85%
239 Tires/Tubes/Chains 1,949 609 2,483 720 2,500 29% 2,500 2,500 100%
311 Postage 590 1,476 699 464 1,500 31% 1,000 1,000 67%
312 Networking Fees 13,763 14,033 13,728 14,176 15,000 95% 15,000 15,000 100%
316 Radio Services 973 1,000 0% 1,000 1,000 100%
335 Memberships & Dues 1,505 1,399 3,034 2,557 2,500 102% 2,800 2,800 112%
336 Public Relations 250 305 190 40 500 8% 500 500 100%
337 Advertising 673 4,370 3,140 1,373 4,500 3196 3,000 3,000 67%
343 Cellular Telephone 4,667 4,994 7,791 8,263 15,000 55% 8,500 8,500 57%
347 Towing 375 -125 100 300 0% 200 200 67%
350 Professional Services 1,468 2,000 1,654 1,500 110% 2,000 2,000 133%
351 Medical, Dental, Veterina 853 8,040 620 684 3,000 23% 3,000 3,000 100%
355 Data Processing Services 1,000 08 0 0%
361 Motor Vehicle Repair & Ma 13,651 18,579 13,617 14,795 21,800 68% 20,000 20,000 9296
362 Office Machinery & Equip. 2,004 2,625 4,800 55% 4,800 4,800 100%
366 Building Maintenance 113 0 0$ 0 08
370 Travel 7,204 9,573 1,743 3,630 6,000 61% 5,000 5,000 83%
380 Training Services 21,756 19,482 16,458 18,341 22,000 83% 18,000 18,000 82%
397 Contracted Services 8,071 13,430 23,445 21,300 22,500 95% 26,489 26,489 118%
732 Purchases from Donations/ 0 0% 1,000 1,000 "**•�
--Check with City Clerk for cash balance before making purchases*
811 Liability Deductibles 972 0 08 0 04;
940 Machinery & Equipment 2,716 0 08 0 0%
943 Vehicle(s) 57,512 81,474 0 08 0 0%
Account: 1,375,027 1,424,971 1,526,671 1,601,505 1,748,066 92% 1,636,743 0 1,636,743 93%
08/15/25 CITY OF LAUREL Page: 13 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
200 POLICE DEPARTMENT
Current * Prelim. Budget Final * Old
---------------- Actuals ------ Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
420120 Facilities
366 Building Maintenance 6,407 0 0* 0 0*
Account: 6,407 0 0 0 0 0*
420160 Communications
110 Salaries and Wages 296,916 322,879 339,887 358,006 353,218 101% 383,854 383,854 109%
111 Overtime 10,830 12,058 11,851 13,936 15,000 93% 15,000 15,000 100%
138 Vision Insurance 343 343 345 410 325 126% 400 400 123%
139 Dental Insurance 2,075 2,064 2,128 3,208 2,296 140% 3,400 3,400 148%
141 Unemployment Insurance 1,077 1,012 879 930 1,300 72% 1,400 1,400 108%
142 Workers' Compensation 9,399 11,033 9,692 10,290 11,500 89% 11,500 11,500 100%
143 Health Insurance 64,628 68,155 71,802 65,724 68,700 96% 70,100 70,100 102%
144 Life Insurance 402 760 673 488 750 65% 600 600 80*
145 FICA 21,511 23,474 24,636 26,849 28,000 96% 31,000 31,000 111*
149 ST/LT Disability 2,719 2,754 2,467 2,900 85% 3,000 3,000 103%
Account: 407,181 445,097 464,647 482,308 483,989 100% 520,254 0 520,254 107%
440600 Animal Control Services
110 Salaries and Wages 24,724 46,440 46,780 50,063 52,000 96% 52,000 52,000 100%
111 Overtime 900 0* 200 200 22%
138 Vision Insurance 54 86 85 74 80 93% 76 76 95%
139 Dental Insurance 334 516 521 577 575 100* 615 615 107%
141 Unemployment Insurance 87 140 117 125 135 93% 150 150 111%
142 Workers' Compensation 762 1,548 1,303 1,402 1,670 84% 1,500 1,500 90%
143 Health Insurance 6,535 10,794 11,410 10,168 10,101 101% 10,925 10,925 108%
144 Life Insurance 45 127 112 81 123 66% 85 85 69*
145 FICA 1,863 3,515 3,541 3,792 4,030 94% 4,000 4,000 99%
149 ST/LT Disability 331 361 322 380 85% 325 325 86%
220 Operating Supplies 1,146 287 186 22 1,200 2* 800 800 67%
226 Clothing and Uniforms 46 400 0* 0 0*
231 Gas, Oil, Diesel Fuel, Gr 48 311 2,044 1,815 3,000 61% 2,000 2,000 67%
239 Tires/Tubes/Chains 655 55 700 0* 700 700 100%
316 Radio Services 1,007 500 500 100% 500 500 100%
343 Cellular Telephone 500 0* 0 0*
361 Motor Vehicle Repair & Ma 298 259 2,000 13% 2,000 2,000 100%
397 Contracted Services 5,000 4,654 6,000 78% 6,000 6,000 100%
Account: 36,253 64,196 72,765 73,654 84,294 88* 81,876 0 81,876 97%
Fund: 1,818,461 1,934,269 2,070,526 2,157,667 2,316,349 93% 2,238,873 0 2,238,873 96%
Orgn: 1,818,461 1,934,269 2,070,526 2,157,667 2,316,349 93% 2,238,873 0 2,238,873 96*
08/15/25 CITY OF LAUREL Page: 14 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
230 FAP
Current % Prelim. Budget Final % old
-------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
420120 Facilities
110 Salaries and Wages 9,329 9,966 9,359 0 096 0 0%
138 vision Insurance 45 45 30 0 0% 0 0%
139 Dental Insurance 283 272 182 0 0% 0 0%
141 Unemployment Insurance 33 30 23 0 0% 0 08
142 Workers' Compensation 120 138 122 0 08 0 08
143 Health Insurance 5,282 5,483 4,060 0 0% 0 0%
144 Life Insurance 13 30 17 0 08 0 0%
145 FICA 714 763 716 0 0% 0 0%
149 ST/LT Disability 84 57 0 096 0 0-%
220 Operating Supplies 2,300 3,108 1,997 1,483 3,500 421 3,500 3,500 100%
336 Public Relations -7,794 0 08 0 0%
341 Electric Utility Services 22,146 24,495 30,081 28,022 32,000 88% 32,000 32,000 10096
344 Gas Utility Service 16,074 17,731 11,553 12,395 16,000 77% 16,000 16,000 100%
345 Telephone 6,831 7,120 7,254 7,668 8,000 96% 8,000 B4O00 100%
366 Building Maintenance 25,164 32,827 18,798 39,401 30,000 131% 30,000 30,000 100%
397 Contracted Services 285 706 2,577 429 1,500 29% 1,500 1,500 100%
398 Janitorial Service 9,750 9,000 108% 9,800 9,800 109%
975 Safety Equipment 18,746 7,794 0 0% 0 0%
Account: 107,365 102,798 86,826 99,148 100,000 99% 100,800 0 100,800 100%
Fund: 107,365 102,798 86,826 99,148 100,000 99% 100,800 0 100,800 100%
Orgn: 107,365 102,798 86,826 99,148 100,000 99% 100,800 0 100,800 100%
08/15/25 CITY OF LAUREL Page: 15 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
240 FIRE DEPARTMENT
Current 8 Prelim. Budget Final % Old
--------------- Actuals --- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
420400 Fire Protection & Control
110 Salaries and Wages 98,910 109,727 113,469 168,601 163,000 103% 173,000 173,000 106%
138 Vision insurance 28 74 75 99% 76 76 101%
139 Dental Insurance 177 577 575 100% 615 615 107%
141 Unemployment Insurance 369 353 293 431 600 72% 600 600 100%
142 Workers' Compensation 6,253 7,374 6,657 11,048 9,000 123% 13,000 13,000 144%
143 Health Insurance 3,724 10,168 10,101 101% 10,925 10,925 108-%
144 Life Insurance 888 852 718 575 1,000 58% 900 900 90%.
145 FICA 7,848 8,726 8,872 13,161 13,000 101% 15,000 15,000 115%
149 ST/LT Disability 122 395 500 79% 500 500 100%
190 Other Personal Services 4,089 3,938 3,413 3,623 4,000 91% 4,000 4,000 100%
194 Flex MedicaL 209 600 600 100% 600 600 100%
210 Office Supplies & Materia 867 954 3,130 1,378 1,500 92% 1,500 1,500 100%
217 Fire Investigation 1,692 2,798 2,418 1,444 3,000 48% 2,000 2,000 67%
220 Operating Supplies 17,549 33,025 18,035 16,970 25,000 68% 38,000 38,000 1521
Locker's $18,000
223 Meals/Food 2,293 1,937 2,862 3,081 3,500 888 3,000 3,000 86%
226 Clothing and Uniforms 27,083 24,483 53,201 71,693 67,500 106% 55,000 55,000 81%
231 Gas, Oil, Diesel Fuel, Gr 14,054 17,118 14,068 18,227 18,000 10196 18,300 18,300 102%
232 Motor Vehicle Parts 9,203 12,612 12,272 13,050 15,000 87% 15,000 15,000 100%
233 Machinery & Equipment Par 6,059 5,288 6,395 4,657 10,000 47% 9,000 9,000 90%
239 Tires/Tubes/Chains 2,896 3,201 7,774 5,276 5,000 106% 5,000 5,000 100%
241 Consumable Tools 317 167 277 815 1,000 82% 1,000 1,000 100%
252 Map and Code Books 46 0 0% 0 0%
261 Photo Supplies 1,289 77 500 0% 300 300 60%
300 Purchased Services 1,783 1,933 556 187 1,500 12% 900 900 60%
311 Postage 4 13 0 -% 25 25 --%
312 Networking Fees 5,798 5,977 5,806 6,403 6,000 107t 6,500 6,500 108%
316 Radio Services 3,910 5,358 8,018 16,710 15,000 111% 13,000 13,000 87%
335 Memberships & Dues 465 80 300 240 900 27% 500 500 56%
336 Public Relations 2,878 3,561 2,172 1,350 3,000 45% 2,500 2,500 83%
337 Advertising 138 38 100 38% 100 100 100%
343 Cellular Telephone 1,574 4,918 4,762 3,204 3,500 92% 3,500 3,500 100%
350 Professional Services 462 581 788 1,000 79% 1,000 1,000 100%
351 Medical, Dental, Veterina 30 500 08 0 0%
355 Data Processing Services 400 300 0% 100 100 333
361 Motor Vehicle Repair & Ma 9,698 12,368 20,276 20,489 20,000 102% 20,000 20,000 100%
369 Other Repair & Maint Sery 96,460 10,205 18,205 15,656 15,000 104% 12,000 12,000 80%
370 Travel 1,143 1,181 3,000 39% 2,000 2,000 67%
371 Safety Program 4,879 7,132 5,758 4,596 7,200 64% 5,000 5,000 69%
380 Training Services 4,186 3,413 1,780 2,449 3,000 82% 3,000 3,000 100%
397 Contracted Services 444 468 4,674 7,185 5,000 144% 8,000 8,000 160%
732 Purchases from Donations/ 670 3,900 4,976 6,168 9,544 65% 22,604 22,604 23796
Check Cash Balance with City Clerk before making purchases
940 Machinery & Equipment 47,400 0 0%. 0 0%
943 Vehicle(s) 79,504 156,796 0 08 630,360 630,360 ""'%
This is a partial of the fire truck. The other part is being taken out of
Capital.
08/15/25 CITY OF LAUREL Page: 16 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
240 FIRE DEPARTMENT
Current % Prelim. Budget Final Old
-------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
---------- -----Q
946 Computer E /Software 6,001 0 0% 0 08
Account: 414,416 340,324 499,509 432,501 446,995 971 1,098,405 0 1,098,405 245.*
420420 Facilities
232 Motor Vehicle Parts 42 0 0% 0 0%
Account: 42 0 0 0 0 08
490000 Debt Service
610 Principal 23,575 11,825 11,519 23,496 23,497 100% 38,029 38,029 162%
Brush Truck Principal $24,891.67
Fire Truck Principal $13,136.99
620 Interest 486 92 5,210 9,961 9,961 100% 21,332 21,332 214%
Brush Truck Interest $7468.43
Fire Truck Interest $13,863.01
Account: 24,061 11,917 16,729 33,457 33,458 1008 59,361 0 59,361 177%
Fund: 438,477 352,241 516,280 465,958 480,453 9796 1,157,766 0 1,157,766 240%
Orgn: 438,477 352,241 516,280 465,958 480,453 97% 1,157,766 0 1,157,766 240%
08/15/25 CITY OF LAUREL Page: 17 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
250 FIRE INSPECTIONS
Current % Prelim. Budget Final Old
---------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
420500 Protective Inspections
110 Salaries and Wages 19,491 9,996 8,044 8,824 12,000 74% 12,000 12,000 100%
111 Overtime 140 200 08 200 200 100%
138 Vision Insurance 25 27 13 11 50 22% 30 30 60%
139 Dental Insurance 155 75 78 87 165 53% 100 100 61%
141 Unemployment Insurance 69 28 20 22 70 31% 70 70 100%
142 Workers' Compensation 116 69 47 51 90 57% 60 60 67-%
143 Health Insurance 2,977 3,372 1,712 1,525 2,500 61% 2,000 2,000 80%
144 Life Insurance 21 37 17 11 40 28% 35 35 88%
145 FICA 1,498 765 616 666 800 83% 800 800 100%
149 ST/LT Disability 172 68 60 200 30t 100 100 50%
194 Flex Medical, 180 96 90 150 08 150 150 100%
210 Office Supplies 6 Materia 67 125 300 0% 200 200 67%
220 operating Supplies 165 416 500 83% 400 400 80%
231 Gas, Oil, Diesel Fuel, Gr 34 500 0% 200 200 40%
300 Purchased Services 150 200 0% 200 200 100%
343 Cellular Telephone 388 114 270 250 300 838 300 300 100%
370 Travel 199 400 0-% 200 200 50%
380 Training Services 400 0-% 200 200 50%
397 Contracted Services 100 0% 100 100 100%
Account: 25,476 14,936 11,174 11,923 18,965 63% 17,345 0 17,345 91%
Fund: 25,476 14,936 11,174 11,923 18,965 63% 17,345 0 17,345 91%
Orgn: 25,476 14,936 11,174 11,923 18,965 63% 17,345 0 17,345 91%
08/15/25 CITY OF LAUREL Page: 18 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
253 BUILDING DEPARTMENT
Current & Prelim. Budget Final % Old
---------------- Actuals ----- -- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
420500 Protective Inspections
110 Salaries and Wages 41,752 23,892 39,765 41,602 43,000 97% 44,000 99,000 1028
111 Overtime 325 200 0% 100 100 50%
138 Vision Insurance 61 37 59 51 60 85% 65 65 108%
139 Dental Insurance 382 226 365 404 500 81% 520 520 104%
141 Unemployment Insurance 147 66 100 103 225 461 200 200 89%
142 Workers' Compensation 247 162 223 236 260 91& 300 300 115%
143 Health Insurance 7,421 4,740 7,987 7,118 7,300 98% 7,700 7,700 105%
144 Life Insurance 51 49 78 50 85 59% 78 78 928
145 FICA 3,207 1,828 3,044 3,140 3,500 90% 3,500 3,500 100%
149 ST/LT Disability 171 320 279 380 73% 380 380 100%
194 Flex MedicaL 420 224 420 225 0% 225 225 100%
220 Operating Supplies 1,687 994 794 1,037 1,200 86% 1,200 1,200 100%
231 Gas, Oil, Diesel Fuel, Gr 85 277 1,374 1,348 1,500 90% 1,600 1,600 107%
240 Other Repair & Maintenanc 128 843 10 1,000 18 1,000 1,000 100%
300 Purchased Services 300 0% 0 0&
312 Networking Fees 4,079 4,029 3,990 4,631 4,100 113% 4,700 4,700 115%
335 Memberships & Dues 1,180 1,197 1,085 1,000 109% 1,100 1,100 110%
337 Advertising 1,520 26 300 0% 100 100 33%
343 Cellular Telephone 1,094 521 811 749 1,500 50% 1,000 1,000 67%
370 Travel 431 875 1,200 08 1,000 1,000 83%
380 Training Services 87 1,165 470 500 08 400 400 80%
Account: 62,784 41,098 61,544 61,843 68,335 90% 69,168 0 69,168 101%
Fund: 62,784 41,098 61,544 61,843 68,335 90% 69,168 0 69,168 101%
Orgn: 62,784 41,098 61,544 61,843 68,335 90% 69,168 0 69,168 1018
O8/15/25 CITY OF LAUREL Page: 19 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
255 CODE ENFORCEMENT/SAFETY
Current Prelim, Budget Final 8 Old
--------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
420130 City Safety Administration
110 Salaries and Wages 8,043 8,824 13,000 68% 10,000 10,000 77%
138 Vision Insurance 13 11 65 17% 40 40 62%
139 Dental Insurance 78 86 150 57% 100 100 67%
141 Unemployment Insurance 20 22 200 11% 100 100 5096
142 Workers' Compensation 47 50 200 25% 100 100 50%
143 Health Insurance 1,712 1,525 2,500 614; 1,800 1,800 72%
144 Life Insurance 17 20 50 40% 40 40 80%
145 FICA 624 666 1,000 67% 900 900 90%
149 ST/LT Disability 82 124 200 62% 200 200 100%
194 Flex MedicaL 90 100 0% 100 100 100%
220 Operating Supplies 300 500 0% 400 400 80%
380 Training Services 400 0% 200 200 50%
Account: 300 10,726 11,328 18,365 62% 13,980 0 13,980 76%
420500 Protective Inspections
110 Salaries and Wages 500 0% 500 500 100%
111 Overtime 50 0% 50 50 100%
139 Dental Insurance 100 0% 100 100 100%
141 Unemployment Insurance 20 0% 20 20 100%
142 Workers' Compensation 100 0% 50 50 50%
144 Life Insurance 25 0% 25 25 100%
145 FICA 500 0% 400 400 80%
194 Flex MedicaL 100 0% 100 100 100%
220 Operating Supplies 4 416 100 416% 100 100 100%
312 Networking Fees 376 40 41 100 0% 100 100 100%
343 Cellular Telephone 69 300 0% 200 200 67%
370 Travel 200 0% 200 200 100%
Account: 449 40 41 416 2,095 20% 1,845 0 1,845 88%
Fund: 749 40 10,767 11,744 20,460 57% 15,825 0 15,825 73%
Orgn: 749 40 10,767 11,744 20,460 57% 15,825 0 15,825 77%
O8/15/25 CITY OF LAUREL Page: 20 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240Al
For the Year: 2025 - 2026
270 AMBULANCE
Current 8 Prelim. Budget Final % Old
---------------- Actuals ---------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
- -------------------- ---------- ---------- ---------- --------- ---------- ---- ---------- ---------- ------
1000 GENERAL
420400 Fire Protection & Control
232 Motor Vehicle Parts 852 0 08 0 0%
Account: 852 0 ***% 0 0 0 0%
420730 Emergency Medical Services (Ambulance)
110 Salaries and Wages 262,082 347,450 425,069 625,453 697,000 90% 684,000 684,000 98%
111 Overtime 18,577 29,222 61,789 105,377 55,442 190% 123,400 123,400 223%
138 Vision Insurance 407 507 584 790 810 98% 832 832 103%
139 Dental Insurance 2,412 2,967 3,652 6,686 6,360 105% 6,757 6,757 106%
141 Unemployment Insurance 973 1,124 1,218 1,827 1,800 102% 2,780 2,780 154%
142 Workers' Compensation 16,949 23,721 27,504 44,083 50,550 87% 49,700 49,700 98%
143 Health Insurance 46,102 63,627 78,966 112,961 111,107 102% 122,330 122,330 110%
144 Life Insurance 744 1,095 1,021 969 1,500 65% 1,100 1,100 73%
145 FICA 21,473 28,818 37,353 55,714 49,000 114% 61,330 61,330 125%
149 ST/LT Disability 2,895 3,094 4,207 4,300 98% 4,400 4,400 102%
194 Flex MedicaL 888 3,923 3,807 4,193 6,600 648 6,600 6,600 100%
210 Office Supplies & Materia 581 208 581 427 800 53% 800 800 100%
220 Operating Supplies 7,649 9,136 5,144 3,814 5,000 76% 5,000 5,000 100%
222 Laboratory & Medical Supp 28,886 20,242 30,566 33,941 30,000 113% 30,000 30,000 10016
226 Clothing and Uniforms 3,969 16 1,281 2,793 1,766 158% 1,500 1,500 85%
229 Other Operating Supplies 1,387 4,711 0 0& 0 0%
231 Gas, Oil, Diesel Fuel, Gr 10,685 13,824 22,024 14,097 14,000 101% 14,000 14,000 100%
232 Motor Vehicle Parts 2,244 3,393 354 3,969 5,000 79% 5,000 5,000 100%
239 Tires/Tubes/Chains 20 2,212 2,800 1,500 187% 2,500 2,500 167%
256 Paramedic/Reinburs 5,000 6,667 10,000 15,000 67% 18,750 18,750 125%
311 Postage 15 34 11 1 50 2% 50 50 100%
312 Networking Fees 4,598 5,019 4,381 4,442 5,000 89% 5,000 5,000 100%
316 Radio Services 100 2,452 1,860 1,500 04 1,500 1,500 100%
335 Memberships & Dues 215 1,168 993 681 1,500 45% 1,500 1,500 100%
336 Public Relations 528 62 4,562 126 1,000 13% 1,000 1,000 100%
343 Cellular Telephone 3,781 3,903 4,207 3,744 4,700 80% 4,700 4,700 100%
350 Professional Services 6,148 5,000 5,000 13,645 10,000 136% 10,000 10,000 100%
351 Medical, Dental, Veterina 65 120 163 300 0% 0 0%
360 Repair & Maintenance Sery 253 5,693 500 3,574 5,000 71% 5,000 5,000 100%
361 Motor Vehicle Repair & Ma 1,196 13,061 12,680 29,425 11,000 268% 15,000 15,000 136%
362 Office Machinery & Equip. 818 2,800 29% 2,800 2,800 100%
369 Other Repair & Maint Sery 54 149 200 0% 200 200 100%
370 Travel 2,050 1,630 2,107 175 5,000 48 5,000 5,000 100%
380 Training Services 1,739 904 1,769 2,448 3,000 82% 3,000 3,000 100%
397 Contracted Services 43,262 48,283 54,432 65,759 53,250 123% 66,000 66,000 124%
732 Purchases from Donations/ 0 0% 19,677 19,677 *****%
Check with Clerk Treasurer for cash balance before making any purchases
943 Vehicle(s) 55,869 25,000 0% 25,000 25,000 100%
946 Computer Eq/Software 9,085 2,000 0% 2,000 2,000 100%
948 Medical Equipment 2,716 0 0% 0 0%
Account: 489,978 711,717 810,915 1,158,939 1,188,835 97% 1,308,206 0 1,308,206 110%
08/15/25 CITY OF LAUREL Page: 21 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
270 AMBULANCE
Current Prelim. Budget Final Old
--------------- Actuals —------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
---------------------------- ---------- --------- --------- ---------- ---------- ---- ---------- ---------- ---------- ------
430730 Source of Supply
397 Contracted Services 12 0 0* 0 0%
Account: 12 0 -96 0 0 0 09
490000 Debt Service
620 Interest 213 0 0% 0 0%
Account: 213 0 —*% 0 0 0 0%
Fund: 491,055 711,717 810,915 1,158,939 1,188,835 97% 1,308,206 0 1,308,206 110%
Orgn: 491,055 711,717 810,915 1,158,939 1,188,835 97% 1,308,206 0 1,308,206 110%
08/15/25 CITY OF LAUREL Page: 22 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
340 CITY SHOP
Current % Prelim. Budget Final Old
---------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
411200 Facilities Administration
920 Buildings 2,381 0 0lk 0 0%
Account: 2,381 0 0 0 03
430200 Road & Street Services
220 Operating Supplies 28 26 0 0% 0 08
312 Networking Fees 93 0 0* 0 Ok
366 Building Maintenance 612 0 0% 0 0%
Account: 28 93 638 0 0 0 0 08
430220 Facilities
110 Salaries and Wages 6,948 7,669 7,671 5,179 6,000 86% 6,300 6,300 105%
111 Overtime 3 2 6 50 12% 50 50 100%
138 Vision Insurance 20 19 15 5 20 25% 20 20 100%
139 Dental Insurance 117 113 85 34 60 57% 60 60 100%
141 Unemployment Insurance 26 23 19 13 30 43% 30 30 100%
142 Workers' Compensation 109 127 110 83 130 64% 130 130 100%
143 Health Insurance 2,212 977 1,699 610 800 76% 800 800 100%
144 Life Insurance 8 18 14 33 30 110& 50 50 167%
145 FICA 532 585 585 395 400 99% 450 450 113%
149 STILT Disability 123 -151 257 275 93% 280 280 102%
194 Flex Medical 12 49 26 38 90 42% 90 90 100%
220 Operating Supplies 12,730 5,603 5,024 7,400 6,700 110% 6,700 6,700 100%
226 Clothing and Uniforms 261 250 500 0% 250 250 50%
231 Gas, Oil, Diesel Fuel, Gr 423 5,401 6,099 3,058 5,600 55% 4,600 4,600 82%
233 Machinery & Equipment Par 832 1,388 285 510 1,500 34% 1,200 1,200 80%
312 Networking Fees 5,879 5,628 5,690 5,959 5,500 108% 6,100 6,100 111%
335 Memberships & Dues 711 1,052 1,050 990 1,100 90% 1,100 1,100 100%
341 Electric Utility Services 11,988 12,982 14,424 14,906 1,400 ***8 15,000 15,000 1071%
343 Cellular Telephone 559 1,811 560 560 1,500 37% 1,000 1,000 67%
344 Gas Utility Service 10,436 12,899 8,302 9,006 15,000 60% 12,000 12,000 80%
345 Telephone 771 787 791 851 750 113% 900 900 120%
350 Professional Services 170 350 49% 350 350 100%
351 Medical, Dental, Veterina 105 0 0% 0 0%
366 Building Maintenance 2,380 10,000 2,963 17,318 20,000 8796 50,000 50,000 250%
New Roof on Shop
Account: 56,957 67,609 55,263 67,381 67,785 99% 107,460 0 107,460 158%
430900 Cemetery Services
220 Operating Supplies 184 0 0% 0 08
Account: 184 0 ***& 0 0 0 0%
Fund: 59,366 67,702 56,085 67,381 67,785 99% 107,460 0 107,460 158%
Orgn: 59,366 67,702 56,085 67,381 67,785 99% 107,460 0 107,460 158%
08/15/25 CITY OF LAUREL Page: 23 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
350 CEMETERY
Current % Prelim. Budget Final 8 Old
---------------- Actuals ----------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
430400 Transit Systems
220 Operating Supplies 45 0 0% 0 0%
Account: 45 0 **'% 0 0 0 0&
430900 Cemetery Services
110 Salaries and Wages 38,241 36,729 34,832 29,925 35,000 86% 33,000 33,000 94%
111 overtime 10 1 2 17 10 110t 100 100 1000t
138 Vision Insurance 17 19 38 27 40 68% 50 50 125%
139 Dental Insurance 120 129 255 211 300 70% 350 350 117%
141 Unemployment Insurance 134 ill 87 75 100 75% 120 120 120%
142 Workers' Compensation 1,761 1,715 1,359 1,171 1,500 78% 1,300 1,300 87%
143 Health Insurance 6,260 5,641 4,834 3,712 4,700 79% 4,200 4,200 89%
144 Life Insurance 38 64 35 54 100 54% 100 100 100%
145 FICA 2,670 2,655 2,677 2,310 2,500 92% 2,600 2,600 104%
149 ST/LT Disability 332 242 323 300 108% 340 340 113%
194 Flex Medical 291 357 505 297 400 74% 400 400 100%
220 Operating Supplies 1,596 3,469 1,591 7,100 3,000 237% 5,000 5,000 167%
231 Gas, Oil, Diesel Fuel, Gr 3,440 1,172 563 395 3,000 13% 2,000 2,000 67%
233 Machinery & Equipment Par 6,005 3,509 1,554 1,875 4,000 47% 3,500 3,500 88%
239 Tires/Tubes/Chains 558 500 0% 500 500 100%
337 Advertising 168 216 216 269 300 90% 200 200 67%
350 Professional Services 52 0 •*.l 0 0%
365 Tree Pruning/Grounds Main 40 2,000 2% 2,000 2,000 100%
397 Contracted Services 500 0% 200 200 40%
900 Capital Outlay 16,000 10,000 09 5,000 5,000 50%
980 Lawn Mower 11,326 12,000 94% 0 0%
Account: 61,309 72,119 48,790 59,179 80,250 74% 60,960 0 60,960 751
430920 Facilities
341 Electric Utility Services 2,093 1,947 2,430 2,693 3,000 90% 3,000 3,000 100%
344 Gas Utility Service 1,268 1,160 747 781 1,100 71% 1,000 1,000 91%
366 Building Maintenance 1,000 0% 1,000 1,000 100%
Account: 3,361 3,107 3,177 3,474 5,100 68% 5,000 0 5,000 98%
Fund: 64,670 75,271 51,967 62,653 85,350 73% 65,960 0 65,960 77%
Orgn: 64,670 75,271 51,967 62,653 85,350 73% 65,960 0 65,960 77%
08/15/25 CITY OF LAUREL Page: 25 of 27
10:44:08 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
370 PARKS
Current 8 Prelim. Budget Final % Old
---------------- Actuals --- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
430900 Cemetery Services
220 Operating Supplies 33 0 0% 0 0%
Account: 33 0 -% 0 0 0 08
460430 Parks
110 Salaries and Wages 64,713 72,314 78,386 75,203 76,000 99% 80,000 80,000 105%
111 Overtime 7 2 159 20 200 10% 200 200 100%
138 Vision Insurance 13 22 77 54 100 54% 100 100 100%
139 Dental Insurance 98 157 518 421 550 77% 550 550 100%
141 Unemployment Insurance 226 222 197 189 250 76% 400 400 160%
142 Workers' Compensation 3,249 3,864 3,584 3,694 4,500 82% 4,500 4,500 100%
143 Health Insurance 10,464 9,923 8,873 7,411 6,500 87% 8,000 8,000 94%
144 Life Insurance 60 107 88 52 150 35% 150 150 100%
145 FICA 4,400 5,197 6,026 5,791 5,600 103% 5,800 5,800 104%
149 ST/LT Disability 453 393 285 600 48% 450 450 75%
194 Flex MedicaL 512 563 964 518 1,100 47% 1,100 1,100 100%
212 Trees, Shrubs, etc. 2,200 155 4,750 256 5,000 5% 5,000 5,000 100%
220 Operating Supplies 14,734 16,377 14,005 12,769 18,000 71% 13,000 13,000 72%
226 Clothing and Uniforms 179 243 1,500 0% 500 500 33%
231 Gas, Oil, Diesel Fuel, Gr 5,867 8,709 6,475 6,630 6,800 75% 8,000 8,000 91%
233 Machinery & Equipment Par 10,289 10,318 8,484 5,500 12,000 46% 10,000 10,000 83%
239 Tires/Tubes/Chains 1,227 452 1,663 432 3,000 14% 2,000 2,000 67%
312 Networking Fees 40 41 500 08 200 200 40%
336 Public Relations 100 0% 0 0%
337 Advertising 395 52 500 0% 100 100 20%
339 Certification Renewal 200 100 0% 100 100 100%
341 Electric Utility Services 1,261 1,643 1,956 2,421 2,000 121% 2,500 2,500 125-%
343 Cellular Telephone 161 49 300 0% 200 200 67%
344 Gas Utility Service 2,178 1,906 1,197 1,029 2,100 49% 2,000 2,000 95%
350 Professional Services 9,992 1,250 708 20 1,500 18 1,000 1,000 67%
351 Medical, Dental, Veterina 170 105 170 300 0% 0 0%
360 Repair & Maintenance Sery 6,641 475 1,500 0% 1,000 1,000 678
365 Tree Pruning/Grounds Main 4,700 13,481 10,335 13,575 12,000 113% 12,000 12,000 100%
366 Building Maintenance 14,069 1,064 9,383 578 15,000 48 10,000 10,000 67%
370 Travel 34 500 0% 200 200 40%
380 Training Services 200 0% 0 0%
397 Contracted Services 236 350 944 2,178 500 436% 2,500 2,500 500%
452 Gravel and Sand 1,662 3,000 0% 2,000 2,000 67%
542 Accommodation Tax 330 2,102 4,384 4,586 5,000 92% 5,500 5,500 110%
936 Parks & Recreation Facili 45,094 42,900 0% 10,000 10,000 23%
937 Irrigation System 79,173 80,000 991 0 0%
950 Park Development 176,483 48,104 75,000 0% 50,000 50,000 67%
980 Lawn Mower 11,326 12,000 9496 0 0%-
Account: 334,493 151,420 259,390 234,111 400,850 58% 239,050 0 239,050 59%
08/15/25 CITY OF LAUREL Page: 26 of 21
10:44:09 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
370 PARKS
Current % Prelim. Budget Final 8 old
-------------- Actuals ---------------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
-- ------------- ---------- ---------- ---------- --------- --------- ---- ---------- ---------- ---------- ------
460445 SPLASH PARK
220 Operating Supplies 259 0 03 0 0k
339 Certification Renewal 898 0 0% 0 08
341 Electric Utility Services 1,434 524 229 -210 650 -32% 0 0%
345 Telephone 767 139 0 0% 0 0%
Account: 3,358 663 229 -210 650 -32% 0 0 0 0%
Fund: 337,851 152,116 259,619 233,901 401,500 58% 239,050 0 239,050 59&
Orgn: 337,851 152,116 259,619 233,901 401,500 58% 239,050 0 239,050 59%
08/15/25 CITY OF LAUREL Page: 27 of 27
10:44:09 Expenditure Budget by Org Report -- MultiYear Actuals Report ID: B240A1
For the Year: 2025 - 2026
900 TRANSFER
Current % Prelim. Budget Final % Old
------------- Actuals - -------- Budget Exp. Budget Changes Budget Budget
Account Object 21-22 22-23 23-24 24-25 24-25 24-25 25-26 25-26 25-26 25-26
1000 GENERAL
521000 Interfund Operating Transfers Out
820 Transfers to Other Funds 140,000 140,000 140,000 140,000 140,001 100% 180,079 180,074 129%
821 Grant Match Transfer 7,400 7,400 7,400 7,400 7,405 100% 8,970 8,970 121%
Account: 147,400 147,400 147,400 147,400 147,406 100% 189,044 0 189,044 128%
Fund: 147,400 147,400 147,400 147,400 147,406 100% 189,044 0 189,044 128%
Orgn: 147,400 147,400 147,400 147,400 147,406 100% 189,044 0 189,044 128%
Grand Total: 4,699,141 4,805,124 5,326,519 5,285,355 6,185,452 6,786,811 0 6,786,811