2025 Budget
BudgetAI Summary
The Borough of Mahanoy City presented its 2025 budget to council on November 13, 2024, and approved it on December 10, 2024, with no proposed tax increase and a maintained millage rate of 35.524 mils. The budget includes $50,000 in ARPA funds for a fifth full-time police officer and $200,000 for the B Street project, along with projected grant income of $822,000 for various infrastructure projects including Center Street acquisition and demolition, Kaiers Park improvements, and Main Street Streetscape work. The General Fund Operating Budget projects $919,708 more revenue than 2024, supported primarily by increased grant income and ARPA allocations.
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2025 ANNUAL BUDGET BOROUGH OF MAHANOY CITY, SCHUYLKILL COUNTY 239 EAST PINE STREET MAHANOY CITY, PA 17948 Presented to Council: November 13, 2024 Approved by Council: December 10, 2024 -- 1 of 8 -- Borough Manager’s Message: I present to Borough Council and the residents of the Borough of Mahanoy City, the proposed 2025 Budget for all funds. In preparation for completing this budget, a review of the prior three years financial activity as well as 2024 actual results thru September was performed. Also reviewed was the Capital Plan and Budget as well as input received from the finance committee and department heads. There is no proposed tax increase in this year’s budget. Millage remains the same at 35.524. The proposed millage breakdown for 2025 is: General Fund 25.5 mils Sinking Fund 0.124 mils Street Lighting Fund 3.85 mils Debt Reduction Fund 4.75 mils Library Fund 0.35 mils Fire Tax Fund 0.95 mils Total 35.524 mils I would like to thank the past and present council members, staff, department heads and PEL for their dedication and hard work. Without the tireless work of all involved, Mahanoy City’s financial future would not be as sound as it is. I am dedicated to ensuring that the future of Mahanoy City Borough remains financially sound. I would like to thank everyone that assisted in this budget preparation as well as all who assisted in any other way. Respectfully Submitted, John Fatula John Fatula Borough Manager -- 2 of 8 -- Income Narrative: Real estate taxes are based on the 2025 assessment value. This budget also includes the planned use of $50,000 from the ARPA fund to cover cost of 5th full time police officer. Also included is $200,000 from ARPA for the B Street project. In addition, the Borough receives real estate tax income from Schuylkill County Tax Claim delinquent taxes. This revenue has increased mainly due to the number of properties being purchased in the Borough. The 2025 real estate tax revenue was calculated based on a 72% collection rate for current year real estate taxes. As in prior years, the Borough is able to continue the additional 1% Earned Income Tax (EIT) under authorization of the Home Rule Charter. This budget also shows an increase in receipts for Earned Income Taxes. We have eliminated Borough collection of third party UCC code inspections as well as the expenses associated with this. It is anticipated that this will reduce any potential Borough losses from residents or contractors not completing their full payment due to the Borough’s third party UCC inspector. The 2025 General Fund Operating Budget projects $919,708 more revenue than the 2024 year end projection. This is due to the projected $822,000 grant income consisting mainly of $250,000 for Center Street acquisition and demolition, $150,000 for Kaiers Park, and $100,000 for Main Street Streetscape project, $250,000 ARDCO Grant as well as the ARPA funds listed above. Real Property Taxes, $600,830.81 Grants & Gov't Revenue, $166,645.91Public Safety, $33,025.00 ARPA Funds, $350,000.00 Local Tax Enabling Act 511, $920,700.00 Local Government Grants, $822,000.00 Business License and Permits, $50,900.00 Fines, $17,750.00 Highway and Streets, $2,600.00 Miscellaneous Revenues, $33,685.00 Other, $104,935.00 2025 General Fund Budget Revenues -- 3 of 8 -- Expenditure Narrative: As it was in 2024, the 2025 Budget was prepared to accommodate salaries for a five (5) member Council and one (1) Borough Manager. Staffing includes three (3) public works employees (one of whom is a working foreman), 1 full time and 1 part time office worker (one secretary and one clerk), one part time treasurer, one full time code officer, five (5) full time police officers (one of whom is chief) and part time police officers to cover enough hours for a 24/7 police coverage schedule. All police salary increases were calculated at 3.0% and public works as well as office staff were calculated at 3.5%. Insurances were based on actual premium notifications for commercial package, worker’s compensation, and health insurance. Borough Council has committed an amount equal to 1.5 mils for Demolition of Blighted Properties as well as $50,000 from EIT revenues. This budget also allows for the Borough commitment to support the library at $8,000 per year and each of the five fire companies at $4,384 per year. The sinking fund (capital fund) maintains funds to support the Capital Budget and Plan as adopted September 10, 2024. Other capital plan expenses are captured in the General Fund and Highway Aid Fund. 2025 Expenses projected in the General Fund are $1,262,023 higher than the projected expenditures for 2024. This amount includes $250,000 for Center Street acquisition and demolition, $210,000 for Kaiers Park, 537,000 for B Street Project, $250,000 for ARDCO Building Repairs and $100,000 for Main Street Streetscape project. Note that highway aid has a budget deficit due to $100,000 committed to B Street project. This is offset by the fund balance which is in excess of $200,000. General Government, $325,890.72 , 10% Police, $526,680.11 , 16% Public Safety, $98,007.61 , 3% Public Works, $674,446.42 , 21% Employee Benefits, $470,168.22 , 15% Insurance, $78,991.73 , 3% Transfers, $77,000.00 , 2% Main St & Center St Grants, $350,000.00 , 11% Comprehensive Plan, $40,000.00 , 1% Miscellaneous, $576,900.00 , 18% 2025 General Fund Budget Expenditures -- 4 of 8 -- General Fund Budget Summary: 300 · REVENUES 301 · Real Property Taxes $600,830.81 310 · Local Tax Enabling Act 511 $920,700.00 321 · Business License and Permits $50,900.00 331 · Fines $17,750.00 341 · Interest Earnings $19,035.00 354 · State Capital & Operating Grant $63,511.03 355 · State Shared Revenue & Entitlements $103,064.88 357 · Local Government Grants $822,000.00 361 · General Government $70.00 362 · Public Safety $33,025.00 363 · Highway and Streets $2,600.00 380 · Miscellaneous Revenues $12,150.00 391 · Proceeds of Asset Disposition $2,500.00 392 · Interfund Operating Transfers $350,000.00 Total 300 · REVENUES $2,998,136.72 400 · EXPENDITURES 401 · Legislative and Executive Salaries $89,845.73 402 · Auditing Services $16,500.00 403 · Tax Collection $36,285.54 404 · Solicitor and Legal Fees $27,500.00 405 · Secretary/Clerical Expenses $47,676.10 406 · General Government Office Administration $36,175.00 407 · Networking and Data Processing $6,625.00 408 · Engineering Services $15,300.00 409 · Buildings and Plant $49,983.35 410 · Police $526,680.11 411 · Fire Company $43,772.03 413 · Code Enforcement $51,067.15 420-425 · Health & Human Services $3,168.43 427 - Solid Waste Disposal $0.00 430 · Public Works $130,469.49 436 · Highway-Sewers & Drains - Other $537,476.93 437 · Highway Repairs Other $1,500.00 438 · Street Maintenance $5,000.00 451 · Recreation Administration $800.00 454 · Parks $549,000.00 455 · Shade Trees $5,200.00 -- 5 of 8 -- 460-469 Community Development $17,500.00 465 · Center St Acq and Demo $250,000.00 466 Comprehensive Plan Expenses $40,000.00 467 · Main Street Streetscape $100,000.00 481-484 · Employer Paid Benefits $248,589.42 486 · Insurance, Casualty & Surety $78,991.73 487 · Health Insurance Benefit $221,578.80 489 - Act 47 Expenditures $2,000.00 492.00 · Interfund Operating Transfers $77,000.00 6000 · M&T Bank Fees $150.00 6560 · Payroll Expenses - Other $2,250.00 Total 400 · EXPENDITURES $3,218,084.81 FUNDS TRANSFER $225,000.00 NET INCOME $5,051.91 Blight/Demo Fund Budget Summary: 300 · REVENUES 341 · Interest Earnings $70.00 392.01 - 1.5 mils from General Fund $26,267.70 392.02 - Transfer of Act 47 EIT $50,000.00 392.03 - DCBG $0.00 Revenues $76,337.70 400 · EXPENDITURES 470 · Demolition Activities $77,000.00 Expenditures $77,000.00 NET INCOME ‐$662.30 Fire Tax Fund Budget Summary: 300 · REVENUES 301.10 · Real Estate Taxes Current $16,636.21 301.40 · Real Estate Taxes Delinquent $5,588.24 341 · Interest Earnings $14.50 Revenues $22,238.95 400 · EXPENDITURES 450 · Contributions $21,920.00 Expenditures $21,920.00 NET INCOME $318.95 -- 6 of 8 -- Sinking Fund Budget Summary: 300 · REVENUES 301.10 · Real Estate Taxes Current $2,171.46 341 · Interest Earnings $2,500.00 364 · Sanitation $3,000.00 Revenues $7,671.46 400 · EXPENDITURES Expenditures $0.00 NET INCOME $7,671.46 Library Fund Budget Summary: 300 · REVENUES 301.10 · Real Estate Taxes Current $6,129.13 301.40 · Real Estate Taxes Delinquent $2,058.82 341 · Interest Earnings $15.00 Revenues $8,202.95 400 · EXPENDITURES 450 · Contributions $8,000.00 Expenditures $8,000.00 NET INCOME $202.95 Street Lighting Fund Budget Summary: 300 · REVENUES 301.10 · Real Estate Taxes Current $67,420.43 301.30 · Real Estate Taxes Delinquent $22,647.06 341 · Interest Earnings $70.00 Revenues $90,137.49 400 · EXPENDITURES 434 · Electric Charges $85,169.00 Expenditures $85,169.00 NET INCOME $4,968.49 -- 7 of 8 -- Highway Aid Budget Summary: 300 · REVENUES 341 · Interest Earnings $1,750.00 355 · State Shared Revenue & Entitlements $96,533.50 Revenues $98,283.50 400 · EXPENDITURES 430 · Public Works $4,400.00 431 - Highway Clean Streets / Gutters $9,000.00 432 - Highway Snow & Ice Removal $31,000.00 433 - Highway Traffic Control Devices $6,900.00 436 - Highway Sewers & Drains $18,500.00 437 - Highway Repairs Tools & Machinery $6,500.00 438 - Street Maintenance $28,780.00 439 - Highway Construction $100,000.00 Expenditures $205,080.00 NET INCOME ‐$106,796.50 Debt Reduction Fund Budget Summary: 300 · REVENUES 301.10 · Real Estate Taxes Current $83,181.05 301.30 · Real Estate Taxes Delinquent $27,941.18 341 · Interest Earnings $1,300.00 Revenues $112,422.23 400 · EXPENDITURES 411 - Fire Department Items $8,510.40 480.03 - USDA Facilities Loan $3,948.00 480.04 - ACT 47 Loan $80,000.00 480.06 - USDA 2021 Loan $10,056.00 Expenditures $102,514.40 NET INCOME $9,907.83 -- 8 of 8 --
More budgets from Mahanoy City
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The 2024 Year End Fiscal Report presents the municipality's financial position as of December 31, 2024, with total fund balances across all accounts reaching approximately $1.87 million, including restricted-use funds for debt reduction, highway aid, and ARPA programs. General Fund revenues exceeded the budget by 1% at $2,163,609 against a budgeted $2,143,181, driven by strong earned income tax collections (122.6% of budget) and interest earnings (1,090.5% of budget), though real estate tax revenue underperformed at 89.8% of budget. The General Fund maintained a surplus of $88,055 with expenditures at $2,075,554 (101% of budget), while multiple treasury notes totaling approximately $738,857 are set to mature on March 25, 2025.
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