The URL can be used to link to this page

Home My WebLink About06/04/1990 B A K E R S F I E L D Kevin McDermott, Chair Patricia DeMond Ken Peterson Staff: John Stinson AGENDA BUDGET AND FINANCE COMMITTEE Monday, June 4, 1990 12:00 noon City Manager's Conference Room Departmental Budget Reviews: 12:00 Public Works 12:30 Mayor's Office 12:45 - Executive and General Government (Clerk/Personnel) MEMORANDUM June 4, 1990 TO: J. DALE HAWLEY, CITY ~lANAGER SUBJECT: SALES TAX INFORMATION At the last Budget and Finance Committee meeting, the Committee requested additional information regarding sales tax. I have included a number of spreadsheets and charts which reflect the City of Bakersfield sales tax history, as well as information for other valley cities, Kern County and State-wide figures. This information is based upon data provided in Taxable Sales in California, which is produced by the State Board of Equalization on a calendar year basis. Therefore, this information is only current through calendar year 1988, as the 1989 report has not been published. JWS.alb Attachments Taxable Sales - Bakersfield Totals All Outlets (Millions) $2,000 $1,500 $1,000 $5OO 79 80 81 82 83 84 85 86 87 88 Source: Taxable Sales in Cai fornia State Board of Equalization Taxable Sales - Kern Cumulative % Increase Taxable Sales - Bakersfield '°"iiiiiit ............. ~~~t ........ Cumulative % Increase 3o~.ii,...[.~[ ........ Source: 80~ "'"' .-' Taxable 8al*e In California 40% ...... . ............................................................................................................................... ac% ....... . ................................................. Taxable Sales - California 80~ ~..... 1980 1981 1982 1983 1984 1985 1986 1987 1988 Source: Taxable Sales in California State Board of Equalization 4o~1~....' 20%1~. o%~ 198o ~81 1982 1983 19~ 1985 1986 1987 1988 Taxable Sales - City of Bakersfield Apparel stores 40,275 45,656 54,966 48,326 51,486 55,205 57,262 65,227 72.170 72,710 GeneraJ merchandise stores 130,750 137,885 149.601 161,760 169,222 178,677 187.684 198,089 208,979 248,340 Drug stores 22,080 24,217 29.196 33,441 34,955 43,415 43,324 43,608 46,020 44,917 Food stores 4.0,283 47,380 54,629 61,894 67.631 75,074 85.938 108.146 106,521 108,239 Packaged liquor stores 9.593 9,792 11,425 12,261 11,806 11.398 11.014 10,450 8,915 8,437 Eatin g and d tin king places 74,829 87,037 99,821 108,175 119,079 128.789 135,300 138,576 146,908 156.048 Home furnish, and appliances 56.620 62,429 68.144 72,915 79,699 84,347 83,981 79,920 84,935 85,340 Bldg. matH. and farm implmts 79,077 70,072 75,112 68,768 80,778 80,876 90,498 104.773 112,779 130,284 Auto dealers and auto supplies 191,555 188.112 233.680 228.188 244,371 286,642 309.414 3.39,151 335,161 349.286 Se rvice stations 66,089 83.816 94,164 101,795 99,060 104,887 103,366 ' 80,823 95,835 87,601 Other retail stores 87,419 96,261 98,156 106,107 109,602 133.086 145.893 143,841 175,89G 174,009 Re tail b'-'t~-es Totals 798,570 852.657 968,894 1,003,630 1,067,689 1,182.396 1,253,644 1,312,604 1,394.116 1,465,211 Ail Other Outlets 285,507 343,724 434,768 371,097 330,775 394,202 423,192 387,417 395,561 437,196 Totals Ail Outlets 1,084,077 1.196,381 1.403.682 1.374,727 1,398,464 1,576,598 1.676.836 1.700,021 1.789,677 1.902.407 Valley Cities- Sales Tax Growth Cumulative % Increase 100% 9O% 80% 7O% 6O% 5O% 40% 30% 2O% 10% O% -10% -20% , , , , ~ , ~ I , 1980 1981 1982 1983 1984 1985 1986 1987 1988 Bakersfield ~ Fresno ~ Modesto Sacramento ~ Stockton ~ Visalia Source: Taxable Sales in California State Board of Equalization ' Taxable Sales - City of Bakersfield Bakersfield 1,064,0~7 1,196,381 1,403,662 1,374,727 1,398,464 1,576,598 1,676,836 1,700,021 1,789,677 1,902,407 % increase 10.36% 17.33% -2.06% 1.73% 12.74% 6.36% 1.38% 5.27% 6.30% Fresno 1,546,720 1,672,509 1,856,065 1,934,583 2,221,476 2,503,362 2,606,330 2,707,253 2,827,262 3,002,001 % increase 8.13% 10.97% 4.23% 14.83% 12.69% 4.07% 3.91% 4.43% 6.18% Glendale 861,~06 958,298 1,031,009 1,025,619 1,143,371 .1,298,3~6 1,419,156 1,463,042 1,591,032 1,650,011 % increase 8.74% 7.59% -0.52% 11.48% 13.56% 9.30% 3.09% 8.76% 3.71% UOd(~'to 667,271 691,996 758,480 : 764,109 864,194 968,415 1,058,600 1,104,941 1,165,353 1,273,778 % increase 3.71% 9.61% 3.38% 10.21% 12.06% 9.31% 4.38% 6.47% 9.30% .Sacramento 1,686,759 1,676,731 1,789,583 1,809,513 2,029,564 2,304,376 2,49~,152 2,572,947 2,804,613 3,013,937 % increase -0.59% 6.73% 1.11% 12.16% 13.64% 8.19% 3.20% 9.00 % 7.46% StOCkton 8~,,671 938,062 986,272 981,016 1,086,679 1,222,229 1,268,097 1,348,6~8 1,452,877 1,569,481 % increase 4.85% 5.14% -0.53% 10.77% 12.47% 3.75% 6.35% 7.73% 8.03% Torrance 1,009,827 1,121,622 1,238,191 1,266,090 1,434,830 1,605,938 1,753,573 1,899,373 2,066,636 2,133,222 % increase 11.07% 10.39% 2.25% 13.33% 11.93% 9.19% 8.31% 8.81% 3.22% Visalia 464,999 442,776 491,867 493,347 559,685 593,637 618,941 648,572 698,846 746,412 % increase --8.71% 11.09% 0.30% 13.45% 6.07% 4.26% 4.79% 7.75% 6.81% State 131,678,257 142,759,165 155,126,611 154,553,262 169,413,094. 194,013,595 208,574,119 217,465,245 231,869,731 251,078,129 % increase 8.42% 8.66% -0.37% 9.61% 14.52% 7.50% 4.26% 6.62% 8.28% Taxable Sales - Bakersfield Sales Distribution Appare stores 4% General merchandise 13% All Other Outlets 23% Drug stores 2% Food stores 6% Packaged liquor 0% Other retail stores 9% Eating & drinking 8% Service stations Home furnish, 4% Bldg. matrl. 7% Auto dealers 18% Source: Taxable Sales in California State Board of Equalization Sales Tax Categories Apparel Stores: Women's Apparel Household Furnishings and Appliances: Household and Home Furnishings Men's Apparel Household Appliance Dealers Family Apparel Shoes Other Retail Stores: Gifts, Art Goods, and Novelties Sporting Goods General Merchandise Stores: Limited-price variety Florists Department and Dry Goods Photographic Equipment and Supplies Other General Merchandise Musical Instruments Stationery and Books Drug Stores: Drug Stores Jewelery Office, Store and School Supplies Food Stores: Food Stores Selling All Types of Liquors Other Specialties All Other Food Stores · Second-hand Merchandise Farm and Garden Supply Stores Packaged Liquor Stores: Packaged Liquor Stores Fuel and Ice Dealers Mobile Homes, Trailers and Campers Eating and Drinking Places: Eating Places: No Alcoholic Beverages Boat, Motorcycle, and Plane Dealers Eating Places: Beer and Wine Eating Places: All Types of Liquor All Other Outlets: Business and Personal Services All Other Outlets Building Materials and Farm Implements: Farm Implement Dealers Lumber and Building Materials , Hardware Stores Plumbing and Electrical Supplies Paint, Glass and Wallpaper Auto Dealers and Auto Supplies: New Motor Vehicle Dealers Used Motor Vehicle Dealers Automotive Supplies and Parts Service Stations: Service Stations Apparel General Merchandise (Millions) (Millions) $50 ...... ..... 7g 80 81 82 83 84. 88. 8.8 8.? 88, 7g 80 8,1 82 83 84 88. 88 87 88, Source: Source: Taxable Sale~ in Cellfornla Taxable Sale,~ In California State Board of Equalization State Board of Equalization Drug Stores Food Stores (Millions) (Millions) ~38.o~.~..I ~°~......1 ,~°°I....t ,3°°I...I ~°°~...I ,~°°1.....f ,,~o1,...t ~,~Ol .~ 79 80 81 82 83 84 85 86 87 88 79 80 81 82 83 84 85 86 87 Taxable S~I~ in California Tax,hie Sales I~ CaHf~rnl~ State Board of Equalizatio~ State Board of Equalization Packaged Liquor Stores Eating and Drinking Places (Millions) (Millions) 79 80 81 82 83 84 85 86 87 88 79 80 81 82 83 84 85 86 87 Source: Source: State Board of Equalization State Board of Equalization Building Materials and Farm Implements Auto Dealers and Auto Supplies (Millions) (Millions) $450: $450~ 79 80 81 82 83 84 85 86 87 88 79 80 81 82 83 84 85 86 87 88 Source: Source: Taxable Sale~ In California Taxable Sal~.~ In Callfqrnla Stite Board of Equalization 8tite Board of Equilizatio~ Service Stations Home Furnishings and Appliances (Millions) (Millions) 79 80 81 82 83 84 85 86 87 88 79 80 81 82 83 84 85 88 87 88 Source: Source: Ta~ble Salas In California Taxable Sales in California State Board of Equalization State Board of Equalization Other Retail Stores All Other Outlets (Millions) (Millions) S450~ S450~/ ................. 7g 80 81 82 83 84 85 88 87 88 79 80 81 82 83 84 85 88 87 88 ~ource: ~ourcs: State Board of Equalization State Board of Equalization Taxable Sales in California Second Quarter 1989 Transactions subject to the sales and use tax Despite the higher inflation rates experienced totaled $67.9 billion during the second quarter of during the first half of 1989, significant improve- 1989, an increase of $5.6 billion or 9.0 percent eom- ment was forecast for the second half. The tempo- pared to the second quarter of 1988.~ The increase is rary increase in the rate of inflation was attributed to impressive when compared with the modest 6.4 per- temporary increases in the cost of energy and food. cent rise in taxable sales that occurred in the first Interest rates dropped significantly during the latter quarter of 1989. portion of the second quarter in anticipation of a Growth in taxable sales last exceeded 9.0 percent decrease in the rate of inflation. in the first quarter of 1988, when a 9.8 percent The prime interest rate fell from 11.5 percent to increase was posted. Prior to 1988, the last time 11.0 percent in June. The yield on treasury securities growth exceeded 9.0 percent was in fourth quarter fell more dramatically. From a peak of 9.61 percent of 1984, when a 10.6 percent advance was recorded, in March, the yield on ten-year notes declined to 8.28 percent in June. California Taxable Sales Deflator Consumer Spending and Saving A higher rate of inflation during the second quar- ter than during the first accounted, in part, for the In the second quarter of 1989, real growth in con- stepped-up growth in taxable sales. The California sumer spending lagged slightly behind the growth in Taxable Sales Deflator, which is used to estimate GNP. Total U.S. Personal Consumption Expendi- the average price change of goods subject to sales tums rose at a rate of 1.9 percent in constant dollars. tax, was 5.6 percent higher than it was a year ago. Consumers saved 5.4 percent of their disposable The primary reason for the second quarter price personal income, a figure that has not been ex- surge was the 27 percent leap in gasoline prices ceeded on an annual basis since 1984 when a 6.1 over the prices posted in the first quarter of 1989. percent savings of disposable personal income was After taking into account price increases, the real recorded. volume of sales rose a healthy 3.2 percent. Income and Employment Gross National Product During the second quarter of 1989, Californians' The Gross National Product (GNP) grew at a real personal income was estimated to be $561.9 billion seasonally adjusted annual rate of 2.5 percent dur- on a seasonally adjusted annual basis, up 8.7 per- lng the second quarter, 1989. That pace is in line cent from the same period in 1988. with the Federal Reserve's target of growth for the The state's unemployment rate averaged 5.5 economy, a rate thought to be sustainable and one percent for the same period. During the same period that Will not contribute to inflationary pressures, last year, the unemployment rate averaged 5.7 percent. Statewide, total nonagricultural wage and salary ~Taxable sales comparisons for each quarter of the 1988-89 fiscal employment reached 12,459,800 by June 1989, a year are included in the table on page 3. 2.8 percent increase from a year ago. The largest cars are at 'the highest they have ever been in the last numerical gain was posted by the service sector, 22 years. which added 111,500 jobs for a total of 3,189,600, a According to an article that recently appeared in 3.6 percent gain. the Wall Street Journal, the average American must In relative terms, the construction sector led the work 24.9 weeks to earn $15,201, the average price way in new employment figures. The industry expe- of a new car. However, in 1980 the average Ameri- rienced a 5.3 percent increase as 32,400 new jobs can needed to work only 18.7 weeks to earn the were added, increasing the total jobs to 644,800. average price of a new car. Americans coped with price increases during the Performance of Retail Stores decade by increasing the period in which to repay car loans. The period for repayment increased from Retail stores reported taxable sales of $43.4 bil- an average of 45 months in 1980 to 54 months in lion for the second quarter of 1989, up 8.6 percent or 1990. However, the trend in longer periods for $3.4 billion over the 1988 second-quarter sales, repayment seems to have mn its course. The business and personal services category Meanwhile, manufacturer's rebate programs posted taxable transactions of $3.2 billion,an ad- were in full swing during second quarter of 1989. vance of 9.0. All other outlets, including all types of The rebates helped prop up the volume of sales but manufacturers and wholesalers, construction con- did so at the expense of profitability. tractors, publishers, and part-time operators, had $21.4 billion in total taxable transactions, up 9.8 Sellers of Building Materials percent. · As a group, file performance of stores specializ- Higher taxable sales were reported by 35 of the ing in building materials was outstanding. Sales 39 classes of business included in Table 1. The per- advanced 16.8 percent to reach more than $3.7 bil- formance of retail stores featuring mainly durable lion. The performance of the largest category in the goods (new car dealers and sellers of building mate- group, lumber and building materials, was also rials, for example) and those featuring nondurable strong. Sales of that group advanced 18.2 percent to goods (eating and drinking establishments, depart- reach nearly $2.6 billion. mcnt stores, and stores specializing in family Specialty stores posted a 9.5 percent increase in apparel, for example) was virtually identical, sales, while home furnishing and household appli- The increase in the level of sales from levels ance stores recorded 8.8 and 8.0 percent increases reached during file second quarter of 1988 measured respectively. 8.5 percent for stores featuring durable goods and 8.6 percent for stores featuring nondurable goods. Retailers of Nondurable Goods Retailers of Durable Goods Service Stations Service stations experienced the largest sales gain New Car Dealers of any major classification in file nondurable cate- New car dealers again trailed most other retailers gory with a 17.5 percent gain over the second quart- of durable goods in sales growth. Compared to the er of 1988. second quarter of 1988, taxable sales were up 3.7 Gasoline prices surged 20.0 percent when eom- percent or a total of nearly $6.8 billion. Those sales pared to prices of a year earlier. The average price make up 10.0 percent of total statewide taxable per gallon during tile second quarter of 1989 was $1.08 compared with $.90 in file same period of transactions. New motor vehicles registrations, as reported by 1988. The jump in price came in the wake of the the Department of Motor Vehicles, totaled 479,454 Valdez oil spill. units during the second quarter of 1989, up 2.0 per- Despite higher gasoline prices, California drivers cent from a year ago. New automobile registrations did not seem to be deterred from their usual driving increased 2.3 percent to 384,829 units, while regis- habits. Statewide gasoline distributions totaled 3.3 tration of new tracks inched up 0.8 percent to 94,625 billion gallons in the second quarter of 1989, up 2.6 units, percent from a year ago. Although the softening in vehicle sales may be Other Sellers of Nondurable Goods attributed to many factors, one factor simply may be high pricesl In relation to income, the prices of new Other retailers of nondurable goods generally posted more moderate gains than service stations. 2 The taxable sales of eating and drinking estab- stores group. The number of specialty store outlets lishments, which account for 8.26 percent of total grew from 80,610 in mid-1988 to 87,153 by July 1, taxable sales, grew 5.8 percent to reach $5.6 billion. 1989, an increase of 8.1 percent. The department store category dominated the The net increase of 6,543 in specialty stores large group of retailers dealing primarily in general accounted for 67.0 percent of the total gain in retail merchandise. That group accounted for 9.61 percent store outlets during that period. The specialty group of all taxable sales and posted a 5.3 percent increase now makes up 30.0 percent of total retail store per- over taxable sales for the same period last year. mits, up from 28.7 percent a year earlier. However, the reclassification in 1988 of a sizable Permits for apparel stores increased 4.8 percent in retailer from the department store category to family the past year to reach 26,398. A total of 1,155 new apparel category resulted in an artificially low 3.1 permits were issued to eating and drinking establish- percent advance for the department store category. Tents, an increase of 1'.8 percent. At the end of the The reclassification also contributed to a 33.1 per- second quarter of 1989, a total of 64,073 sales and cent jump in the much smaller family apparel use tax permits had been issued to eating and category, drinking establishments. Decreases Sales and Use Tax Permits Some of the most important business categories in terms of sales experienced a decrease in the nuT- The number of outstanding sales and use tax per- ber of sales and use tax permits. The total permits mits held by retail stores reached 290,982 by July 1, issued to service stations dropped from 11,988 to 1989, an increase of 9,764 or 3.5 percent from a 11,669, a 2.7 percent decline. In fact, the total nuT- year earlier ber of permits issued to service stations has been Increases steadily declining since 1971. The greatest growth in permits in both relative In addition, the number of new automobile and absolute terms was posted by the specialty TABLE Fiscal Year 1988-89 Taxable Sales, by Quarter TAXABLE TRANSACTIONS PERCENT CIIANOE FROM PRIOR YEAR CONSTANT- CALIFORNIA PERCENT ACTUAL VALUE TAXABLE SALES QUARTER AMOUNT OF TOTAL DOLLARS DOLLARS DEFLATOR 3rd Qtr 1988 $ 63,424,445,000 24.4 7.2 4.5 2.6 4th Qtr 1988 67,955,596,000 26.1 8.9 5.6 3.1 1st Qtr 1989 61,036,358,000 23.4 6.4 2.4 4.0 2nd Qtr 1989 67,935,881,000 26.1 9.0 3.2 5.6 Total $260,352,280,000 100.0 7.9 3.9 3.8 3 MGRO].04 MANAGER BUDGET DETAILS BY FUND/SUBPROG/OBJT GROUP 06:iBPM I990-9I '~-~'-*.~ -~ RUN DATE: 05--09-9L DEPT REQ! MGR REC EXPENDED CURRENT DEPARTMENT MGR REC ~ INCREASE FOND SUB.PROC OBJECT O~JT.NAME ........... GROUP LAST YR ....... F.Y. BUDGET REeLEST... MANAGER REC. DIFFERENCE <DECREASE> 000 651 2,553 2,553 000 653 70100 REGULAR SALARIES AND 1 31,232 31,232 WAGES 000 653 70200 TEMPORARY AND 1 -28,312 -28,312 ................ SEASONAL SALAGIES AND WAGES 000 653 70500 MISCELLANEOUS 1 2,076 2,07~ ............... EMPLOYEE'S RETIREMENT C0~15 '" 000 653 70700 hORKER'S COMP 1 331 331 ............. INSURANCE ALLOCATION 00~ 653 '~0800 MEDICAL AND LIFE 1 3,193 3,193 INSURANCE ..............................................^~ ..... ~ .... - ...... .__ 'uuu 653 1 8,520 8,520 ..... 000 ....... 653..77~O0__OFEICE_FURNiTURE~& .......... 6 ...................... 2,225 2,225 EQUIPMENT ____00_0 .... 653 b ................ 2,225 2,225 .................. 000 ....... 6~3__ : ......... 10,745 10,745 000 672 70100 REGULAR SALARIES AND t 3?,065 3?,065 WAGES. 000 672 70500 MISCELLANEOUS 1 2,463 2,&6] EMPLOYEE'S _.RE~.IREMENT COSTS 000 672 70700 WORKER'S COMP 1 67 67 INSURANCE ALLOCATION ::~" ........... 000 ....... 672 70800_MEDICAL AND LIFE ......... i .... 3.193 3,193 INSURANCE .... 000 ....... 672 ......................... i 42,788 42,78~ 000 672 77100 OFFICE FURNITURE & 6 2,225 2,225 _EQUI~MEN~ ........................................... 000 672 b 2,225 2,225 000 672 ~g.j$ ~.-- 45,013 000 2,342,800 2,342,80~ 0~1' - i-ZZ 7~o-~--'R'EGU'~AR SALA'fii~-~D ~ ...... i1.977-.14 55,572 56,215 56,215 1.1~ WAGES OIi Ill 70200 TEMPORARY AND 1 17,715 16,349 i8,076 -i,727 2.04 MGR03.04 MANAGER BUDGET DETAILS BY FUND/SUBPROG/OBJT GROUP PAGE: 21 06:18PM 1990-91 RUN DATE: 05-09-90 .. ~ ................................................. DEPT REQ! MGR REC EXPENDED CURRENT DEPARTMENT MGR REC ~ INCREASE FUND SUB.PR06 OBJECT DBJT.NAME ........... GROUP LAST YR ....... F.Y. BUDGET REQUEST... MANAGER REC. DIFFERENCE (DECREASE) SEASONAL SALA~IES AND WAGES ...... 011 ..... 111---7-0500--MISCELLANEOUS ...... 1 953.57 5,903 5,473 5,473 -7.2~ EMPLOYEE'S RETIREMENT COSTS 0~1. .--111--Z.QZOO--WORKER-!-S--COMP ......... 1 204.00 649 703 703 8.32 INSURANCE ALLOCATION 011 111 70800 MEDICAL AND LIFE 1 2,060.42 2,942 3,954 3,954 ~ .INSURANCE 011 111 70820 MEDICARE INSURANCE 1 348 348 348 Oil lll 71000 bNEMPLOYMENT 1 ........................... ~ ..INSURANCE 011 111 1 15,195.13 83,129 83,042 84,769 -1,727 1.97 011 111 71800 STATIONERY, OFFICE 2 2,118.37 1,000 1,000 1,000 SUPPLIES .-011 ........ 111 .... 71900-OTHER-MATERIALS & 2 2,677.91 2,500 2,500 2,500 SUPPLIES 011 111 73000 PRINTING AND BINDING 2 2,687.11 2,000 2,000 2,000 **--011-- --.1.11 73100--.DUPLICATION .- *' 2 ................. 96.64 ........ 1.350 ............ 1.350 ......... 1.350 INTERNAL Oil iii 73400 TELEPHONE AND 2 720 720 ~ .T LEGRAP. Oil . iii 73900 REPAIR AND 2 562.40 '36J 720' 720 100.00 "' MAINTENANCE - Oil iii 74500 OTHER OUTSIDE 2 ........ i2~S06~i5 .... i'~'6~'~' 'i2,00~ i2,000 ....................... SERVICE Oli .......... Lii. ~5000 ENTERTAINING PUBLIC_ 2 68.42 5,000 7~000 7,000 ~ GUESTS 011 iii 75100 REIMBURSABLE 2 500.32 15,000 15,000 15,000 EXPENSES 011 111 75400 ADMINISTRATIVE COST 2 ALLOCATION 011 111 76200 RENTAL - INTERNAL 2 4,800.00 4,200 4,200 4,200 VEHICLES Oil 111 76400 FURNITURE & 2 508.80 ........................... E~UIPMENT(M'INOR) 011 111 2 28,526.12 43,410 46,490 46,490 7.i0 011 111 77100 OFFICE FURNITURE & 6 5,600.95 2,000 ~ ~ -100.00 EQUIPMENT 011 111 6 5,6O0.95 2,OD0 -100.00 011 iii ~[-~ ~x3~JN3~i~ ~t.M~'t- 49,322.20 128,539 129,532 131,259 -1,727 2.12 011 121 70100 ~EGULAR EALARIES ANO 1 8,633.27 8,401 ~,401 8,401 SUBPROG/OBJT GROUP ........ PAG '"'~ .GRO3.O4 MANAGER BUDCET DETAILS BY FUND/ DEPT RE~/ MGR REC EXPENDED CURRENT DEPARTMENT MGR REC % INCREASE FUND SUB.PROG OBJECT 08JT.NAME ........... GROUP LAST YR ....... F.Y. BUDGET REGUEST... MANAGER REC. BIFFERENCE (DECREASE) ~AGES 011 12i 70500 ~[SCELLANEOUS 1 365.i6 319 275 275 -15.79 EHPLOYEE'S RETIREMENT COSTS Oii 121 70700 WORKER'S COMP i 276.00 207 225 225 8.70 -- 'INSURANCE ALLOCATION 011 121 70800 MEDICAL AND LIFE .1 19,513.96 22,373 22,373 INSURANCE Oil. 121 70820 MEDICARE INSURANCE I 52 87 87 67.31 011 121 1 28,788.39 8,979 31,361 31,361 249.27 011 121 71700 UNIFORMS' AND 2 1,333.71 ACCESSORIES I' .. Oll 121 71800_STATIONERY, OFFICE ..... 2 ..... 155.47 200 200 200 SUPPLIES ~ 011 121 73000 PRINTING AND B'INDING 2 478.74 400 600 600 ~ 50.00 '?. 011 121. 73200 LEGAL_.ADVERTISING ........... 2. 500 . 500 500 011 121 74500 OTHER OUTSIDE 2 16~938.05 20,000 I6,000 I6,000 ~ -20.00 SERVICE ......... 0.11 __121 ~5.1.O.O~REIHBU_~.SABLE 2 ....... 17,715.68 ....... 30,000 ....... 32,000 32,000 ~ 6.67 ...... EXPENSES 011 121 75600 AUDIT FEES 2 19,000.00 19,000 25,000 28,700 ~ -3,700 51.05 2 55,621.65 70,100 74,300 78,000 -3,700 11.27 ...... Oil ....... 121__Z7100__..OFEiCE_FURNiTURE_~ .............. 6 . . . 892.92 E~UIPMENT 011 ..... 121 .......................... b 892.92 "~ _ ....... 011 ..... 121 85,302.96 79,079 105,661 109,361 -5,700 38.2~ Oil i22 71700 UNIFORMS AND 2 ACCESSORIES ....... 011 i22 74500 OTHER OUTSIDE 2 SERVICE ....... 011 ............ 122__74800._~CONTRIBU.TIONS_~0 ................... 2 ....................... 37,250 33,127 33,127 ~ -11.0~ ........... OTHER AGENCIES 011 122 75200 TAXES, REFUNDS AND 2 248,499.96 284,000 315,000 311,000 ~ 4,00~ 9.51 ....................................... CONTRIBUTIONS .............................. · O~l 122 2 248,499.96 .321,250 348,127 344,127 4,000 7.12 011 122 77200 AUTO EQUIPMENT 6 011 122 -. 6 011 122 248,~99.96 321,250 348,127 344,127 4,00C 7.12