FY 17 Annual Report

EXPENDITURE CATEGORIES

2017

CITY OF SPENCER, IOWA

Below are examples of the Expenditure Line Items that can be found within each Expenditure Category. Not all Departments/Fund will have each and everyone of these categories.

SALARIES & WAGES

EMPLOYEE BENEFITS Uniform Allowance

Salaries

Part Time Salaries

FICA & IPERS

Overtime

Worker's Compensation Insurance

Volunteer Firemen Fees

Group Health Insurance 411 Pension Contributions

STAFF DEVELOPMENT

Payroll Taxes

Training/Conference Expense Employee Education Expense

REPAIRS, MAINTENANCE & UTILITIES Building Maintenance & Repairs

CONTRACTUAL SERVICES Court Costs Jail Expense

Gas & Oil Vehicle Accessories

Outdoor Siren Repair & Maintenance Downtown Maintenance Equipment Maintenance & Repairs Utilities Telephone

Immunizations

Dog & Cat Control Fees

Drug Testing

Contractual Services

Street Maintenance Expense Traffic Signal Maintenance

Contract Maintenance

Technology Fees Container Repairs

YMCA Contract Advertising Tree Program

DEBT SERVICE

Election Expense Dues & Subscriptions Recording/Publication Fees Bonds & Audits Planning & Zoning Expense

Principal Payments Interest Payments

Registrar Fees

COMMODITIES

Legal Fees

Office Supplies

Property/Liability Insurance

SRO Expense K-9 Expense Evidence & Lab Expense Supplies - Not Office Computer Supplies/Maintenance

Nuisance Abatement

Event Center Distribution Contributions Safety Program

INTRODUCTION