FY 18 Annual Report

EXPENDITURE CATEGORIES

2018

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

Building Maintenance & Repairs REPAIRS, MAINTENANCE & UTILITIES

CONTRACTUAL SERVICES Court Costs Jail Expense

Gas & Oil Vehicle Accessories

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

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

Interest Payments Principal 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

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