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4. Special Revenue Fund Sheets2017 to 2015 2016 2017 2018 2018 2019AccountDescriptionActualActualBudgetBudget% Inc/(Dec)Estimate Revenue3801 Interest Earnings 432 266 - - 0.0%- 3807 Donations 39,620 36,527 40,000 38,000 (5.0%)38,000 *Total Other Revenue 40,052 36,792 40,000 38,000 (5.0%)38,000 **Total Revenue 40,052 36,792 40,000 38,000 (5.0%)38,000 Expenditures4370Travel & Training 20,730 16,670 43,500 46,000 5.7%46,000 *Total Contractual Services 20,730 16,670 43,500 46,000 5.7%46,000 4705 Other Equipment 28,351 5,900 - - 0.0%- *Total Capital Outlay 28,351 5,900 - - 0.0%- **Total Expenditures 49,081 22,570 43,500 46,000 5.7%46,000 Revenue Over/(Under) Expenditures (9,028) 14,223 (3,500) (8,000) (8,000) SIGNIFICANT CHANGES DESCRIPTION OF CHANGE2018 2019 2018 Special Revenue Funds 201 10% Charitable Contribution 2017 to 2015 2016 2017 2018 2018 2019AccountDescriptionActualActualBudgetBudget% Inc/(Dec)Estimate Revenue3670 Internment Fee 900 450 900 900 0.0%900 *Total General Property Tax 900 450 900 900 0.0%900 3801 Interest Earnings 212 167 100 100 0.0%100 3804 Land Sale 950 25,400 8,000 3,000 (62.5%)3,000 *Total Other Revenue 1,162 25,567 8,100 3,100 (61.7%)3,100 **Total Revenue 2,062 26,017 9,000 4,000 (55.6%)4,000 Expenditures4120Supplies-Equipment 235 - - - 0.0%- *Total Materials & Supplies 235 - - - 0.0%- 4300 Fees, Services 19,554 1,104 6,000 3,000 (50.0%)3,000 4350 Cleaning & Waste Removal 192 - 500 500 0.0%500 *Total Contractual Services 19,746 1,104 6,500 3,500 (46.2%)3,500 **Total Expenditures 19,981 1,104 6,500 3,500 (46.2%)3,500 Revenue Over/(Under) Expenditures (17,919) 24,912 2,500 500 500 SIGNIFICANT CHANGES DESCRIPTION OF CHANGE2018 2019 2018 Special Revenue Funds 202 Cemetery 2017 to 2015 2016 2017 2018 2018 2019AccountDescriptionActualActualBudgetBudget% Inc/(Dec)Estimate Revenue3080 Franchise Fees 200,126 194,082 200,000 195,000 (2.5%)195,000 *Total General Property Tax 200,126 194,082 200,000 195,000 (2.5%)195,000 3801 Interest Earnings 3,897 2,371 2,000 2,000 0.0%2,000 3903 Refunds/Reimbursements - 249 - 0.0%- *Total Other Revenue 3,897 2,620 2,000 2,000 0.0%2,000 **Total Revenue 204,023 196,702 202,000 197,000 (2.5%)197,000 Expenditures4010Salaries & Wages-Reg 75,898 78,245 80,000 82,000 2.5%84,000 4011 Overtime-Reg - 464 - 0.0%- 4030 Contributions-Retirement 11,035 11,805 11,900 12,500 5.0%13,000 4040 Contributions-Insurance 9,191 11,244 12,300 13,500 9.8%14,200 4050 Workers Compensation 458 591 500 600 20.0%600 *Total Personal Services 96,582 102,350 104,700 108,600 3.7%111,800 4120 Supplies-Equipment - - 5,000 5,000 0.0%5,000 *Total Materials & Supplies - - 5,000 5,000 0.0%5,000 4300 Fees, Services 12,076 62,665 24,400 30,000 23.0%30,000 4340 Printing & Publishing - - 500 500 0.0%500 4370 Travel & Training - 600 300 300 0.0%300 4483 Liability Insurance 1,500 1,500 1,500 1,500 0.0%1,500 *Total Contractual Services 13,576 64,765 26,700 32,300 21.0%32,300 4705 Other Equipment 11,975 4,557 15,000 15,000 0.0%15,000 *Total Capital Outlay 11,975 4,557 15,000 15,000 0.0%15,000 **Total Expenditures 122,133 171,671 151,400 160,900 6.3%164,100 Revenue Over/(Under) Expenditures 81,890 25,031 50,600 36,100 32,900 SIGNIFICANT CHANGES DESCRIPTION OF CHANGE2018 2019 2018 Special Revenue Funds 210 Cable TV