2025 Mid Year Report

Borough of Mahanoy City
2025 Mid-Year Analysis and Summary
July 30th, 2025

-- 1 of 22 --

2025 Mid-Year Analysis and Summary
The 2025 Mid-Year Fiscal Report compares the first six months of actual income and expenses
compared to the 2025 budget. Below is summary of notable items. Based on the six months of actuals
and the remaining six months of budget projections I am projecting we will end 2025 with a surplus
compared to budget.
FUND BALANCES AS OF JUNE 30, 2025
General Fund: 	$627,152 	Blight Fund 	$83,928
Debt Reduction Fund 	$73,381 *** 	Fire Fund 	$17,414 ***
Library Fund 	$18,702 *** 	Highway Aid Fund 	$126,625 ***
Sinking Fund 	$62,982 	Street Lighting Fund 	$91,245 ***
ARPA 	Fund 	$17,137 *** 	Reserve 	$57,774
Park Maintenance 	$31,658 	Snow Removal Reserve 	$15,022
***Restricted Use
TREASURY NOTE BALANCES MATURE OCT 14, 2025
General Fund:
Debt Reduction Fund
Highway Aid Fund
***Restricted Use
$152,948
$104,598 ***
$209,211 ***
Sinking Fund
ARPA Fund
Reserve
$209,192
$53,288 ***
$76,970

-- 2 of 22 --

GENERAL 	FUND
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	1,743,892 	2,998,137 	58.2
Expenditures 	1,544,644 	3,218,085 	48.0
Surplus/(Deficit) 	199,248 	-219,948
REVENUE
Actual 	Budget 	% of FY Budget
Real Estate Taxes - Current 	382,269 450,831 	84.8
Real Estate Taxes - Prior Year 	0 	0 	n/a
Real Estate Taxes - Delinquent 	151,693 150,000 	101.1
Per Capita 	3,686 	5,600 	65.8
Real Estate Transfer 	22,797 	37,500 	60.8
Earned Income Tax 	530,412 862,500 	61.5
Occupation Tax 	939 	3,100 	30.3
Local Services Tax 	7,855 	12,000 	65.5
Business License and Permits 	20,244 	50,900 	39.8
Fines 	21,584 	17,750 	121.6
Interest Earnings 	9,639 	19,035 	50.6
State Capital & Operating Grant 	189,122 113,511 	166.6
State Shared Rev & Entitlements 	1,400 103,065 	1.4
Local Government Grants 	232,646 822,000 	28.3
General Government 	0 	70 	0.0
Public Safety 	21,235 	33,025 	64.3
Highway and Streets 	137,366 	2,600 	5,283.3
Miscellaneous Revenues 	4,867 	12,150 	40.1
Non classified Operating Rev 	6,138 	0 	n/a
Proceeds of Asset Disposition 	0 	2,500 	0.0
Interfund Operating Transfers 	0 300,000 	0.0
Total Revenues 	1,743,892 2,998,137 	58.2

-- 3 of 22 --

GENERAL 	FUND
Revenue:
The 2025 budget calls for 	$2,998,137 	in revenue to be received. In the first half of 2025 we received
$1,743,892 	which is 	58.2% 	of 2025 yearly budget. Based on 2nd 	half budget projections we are on track
to exceed the 2025 budget. 	Notable variances for major revenue sources are listed below.
1. 	Real Estate taxes are currently at 84.8% of total budget. Three quarters of the funds come in
the first half of the year so it is projected that we will be on track to meet the budget goal.
2. 	Delinquent Real Estate taxes are currently at 	101% 	of total budget. These funds come
in throughout the year. We will exceed the budget goal.
3. 	Real estate transfer tax is currently at 	60.8% 	of total budget. We are projecting to slightly
exceed budgeted income for this category.
4. 	Earned income tax is currently at 	61.5% 	of total budget. We are projecting to exceed
budgeted income for this category.
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
Revenue
Actual 	FY Budget

-- 4 of 22 --

5. Local Services Tax is at 65.5% of budget. We project that we will be slightly over budget for this
category.
6. Business License and Permit revenue is currently at 39.8% of total budget. We can expect to be
at about 95% of budget due to lower than expected Cable Franchise fees.
7. Interest earnings are at 50.6% of total budget. We can expect to meet budget projections.
8. Local Government grants will be below budget due to not receiving $250,000 Center Street
demo grant.
9. Public Safety is currently at 64.3% of total budget. We are projecting that we receive 100% of
the budgeted amount.
10. Highway and Streets will exceed budget due to Sewer Authority contribution toward B
Street project. sewer backup.

-- 5 of 22 --

EXPENSES
Actual 	Budget % of FY Budget
General Government 	184,199 325,891 	56.5
Public Safety Protection 	248,668 526,680 	47.2
Fire Company 	11,283 	43,772 	25.8
Code Enforcement 	25,919 	50,617 	51.2
Emergency Management 	0 	450 	0.0
Health & Human Services 	1,275 	2,718 	46.9
Public Works - Hwys Roads Sts. 	66,400 130,469 	50.9
Highway-Storm Sewers & Drains 	553,579 537,477 	103.0
Highway-Repairs Tools/Machinery 	0 	1,500 	0.0
Street Maintenance 	546 	5,000 	10.9
Culture and Recreation 	9,015 299,800 	3.0
Shade Trees 	0 	5,200 	0.0
Community Development 	0 	17,500 	0.0
Center Street Demo Expenses 	3,600 250,000 	1.4
Comprehensive Plan Expenses 	25,060 	40,000 	62.6
Miscellaneous Expenses 	18 	0 	n/a
Employer Paid Benefits 	59,424 248,589 	23.9
Insurance, Casualty & Surety 	33,546 	78,992 	42.5
Health Insurance Benefit 	101,925 221,579 	46.0
Uncatorized 	1,999 	2,450 	81.6
Main Street Streetscape 	0 100,000 	0.0
ARDCO Repairs 	216,117 250,000 	86.4
Transfer tax and recording fees 	50 	0 	n/a
Interfund Operating Transfers 	0 	77,000 	0.0
M&T Bank Fees 	104 	150 	69.4
Payroll Expenses 	1,918 	2,250 	85.2
Total Expenditures 	1,544,644 3,218,085 	48.0

-- 6 of 22 --

Expenses:
The 2025 budget calls for 	$3,218,085 	in expenses. In the first half of 2025 the total expenses were
$1,544,644 	which is 	48.0% 	of the 2025 yearly budget. Based on 2nd 	half budget projections we are on
track to be lower than the 2024 budget for expenses. Main reason is the $250,000 Center Street demo
expense that we will not have. Notable variances are listed below.
1. 	Highway storm at 	103% 	due to B Street project. Should remain the same thru year end.
2. 	Culture and Recreation at 	3% 	of budget. 	Will end at 95% or so due to 	Kaires park and Veterans
Wall expenses coming in 2nd half of 2025.
3. 	Center Stret Demo will be below budget due to not receiving grant funds for project.
4. 	Employer paid benefits at 	23.9% 	due to pension payment at end of year. Will be on budget.
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
General
Government
Police 	Other Public
Safety
Public Works 	Employee
Benefits
Other
Expenditures
Actual 	FY Budget

-- 7 of 22 --

BLIGHT FUND
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	42 	76,554 	0.1
Expenditures 	-696 	77,000
Surplus/(Deficit) 	738 	-446
Blight Fund is used to account for property demolition for property deemed dilapidated, unsafe,
uninhabitable, or in an unsightly condition. The Borough annually allocates approximately 1.5 mills of
General Fund Real Estate taxes and $50,000 of Earned Income Tax which is usually transferred in the
fourth quarter, after all other general fund expenditures are accounted for.
Revenue:
1. 	Funds will be transferred toward end of year to Blight Fund from General Fund. We will be on
budget for this fund.
DEBT REDUCTION FUND
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	100,434 	113,219 	88.7
Expenditures 	11,257 	102,415 	11.0
Surplus/(Deficit) 	89,177 	10,804
Debt Service/Reduction Fund 	is used to account for the accumulation of funds restricted or committed
for the periodic payment of principal and interest on general long-term debt. Property taxes totaling
4.75 mills are allocated to the Debt Service Fund for 2025. Expenditures include debt service for the
Fire Hydrants, USDA loans and the Act 47 loan.
Revenue:
1. Revenue is currently 	88.7% 	of the budgeted amount. Will slightly 	exceed budgeted projections.
Expenses:
1. 	Act 47 loan payment has not been made yet. Once $80,000 payment is made, we will be on
budget for 2025 expenses. After this years payment we will have only 3 years of payments
remaining. ($80,000 per year).

-- 8 of 22 --

FIRE FUND
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	19,548 	22,398 	87.3
Expenditures 	0 	21,920 	-
Surplus/(Deficit) 	19,548 	478
Fire Tax Fund is used to collect the fire tax from residents and partially fund expenditures for Mahanoy
City's Fire Department. Property taxes totaling 0.95 mills were allocated to the Fire Tax Fund for 2025.
Monies from this tax are distributed to the Fire Companies.
Revenue:
1. 	Revenue is currently 	87.3% 	of the budgeted amount. Will slightly exceed budgeted
projections.
Expenses:
1. 	Expenses will meet projections.
LIBRARY FUND
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	7,182 	8,262 	86.9
Expenditures 	8,000 	8,000 	100.0
Surplus/(Deficit) 	-818 	262
Library Fund 	is used to collect the library tax from residents and partially fund expenditures for the
Library. Property taxes totaling 0.35 mills were allocated to the Library Fund for 2025. Monies from this
tax are distributed to the Library.
Revenue:
1. 	Revenue is currently 	86.9% 	of the budgeted amount. Will slightly exceed budgeted projections.

-- 9 of 22 --

HIGHWAY AID FUND
Liquid Fuels/Highway Aid Fund is used to account for the revenues and expenditures funded by the
Pennsylvania Department of Transportation to aid in certain costs associated with the Borough's
roadways.
Revenue:
1. 	Liquid Fuels funds for 2025 came in at the budgeted amount.
Expenses:
1. 	Highway Ice/Snow removal at 	42.3% 	of total budget. Projected to be on budget for this item.
2. 	Street Maintenance below budget. 	Expected to pick up 2 nd 	half of year.
3. 	B Street resurfacing project expense will be accounted for later in the year.
4. 	There are various expenditures which currently have zero dollars spent. All will be utilized as
the need for that specific item becomes necessary.
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	103,143 	98,284 	104.9
Expenditures 	41,945 	204,950 	20.5
Surplus/(Deficit) 	61,199 	-106,667

-- 10 of 22 --

SINKING FUND
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	13,462 	8,422 	159.8
Expenditures 	0 	0 	-
Surplus/(Deficit) 	13,462 	8,422
The Sinking/Capital Reserve Fund 	is used to account for the financial resources used for capital
outlays, including the acquisition and capital construction of major capital facilities and other capital
assets. The fund accounts for monies transferred from the General Fund and grants received to be
used for the acquisition and maintenance of major capital facilities and projects. Property taxes
totaling 0.124 mills are allocated to the Capital Projects Fund for 2025. Any collections from the
delinquent sanitation bills are recorded in this fund.
Revenue:
1. 	Revenue from old Sanitation bills currently at 	191.7% 	of budget.
Expenses:
1. 	Expenses will exceed budget by $61,000 due to purchase of police vehicle. Vehicle was originally
budgeted as a USDA Loan but the Borough determined we had sufficient funding available to avoid
taking a loan.
STREET LIGHTING FUND
Jan-June 	2025 	% of
2025 	FY Budget 	FY Budget
Revenues 	79,385 	90,784 	87.4
Expenditures 	34,546 	85,169 	40.6
Surplus/(Deficit) 	44,839 	5,615
Street Lighting Fund 	is used to collect the street lighting tax from residents and to pay for necessary
expenditures for utilities and repairs to keep the streetlights in service. Property taxes totaling 3.854
mills are allocated to the Street Lighting Fund for 2025. Budgeted expenditures are for electricity.
Revenue:
1. Revenue is currently 	87.4% 	of the budgeted amount. Will slightly exceed budgeted
projections.

-- 11 of 22 --

Accrual Basis 	Mahanoy City Borough
Half Year Actual vs Full Year Budget
Jan - Jun 25 	Budget 	$ Over Budget 	% of Budget
Ordinary Income/Expense
Income
300 ꞏ REVENUES
301.00 ꞏ Real Property Taxes
301.10 ꞏ Real Estate Tax-Current 	382,268.52 	450,830.81 	-68,562.29 	84.79%
301.20 ꞏ Real Estate Taxes-Prior Year 	0.00 	0.00 	0.00 	0.0%
301.40 ꞏ Real Estate Taxes-Delinquent 	151,692.94 	150,000.00 	1,692.94 	101.13%
Total 301.00 ꞏ Real Property Taxes 	533,961.46 	600,830.81 	-66,869.35 	88.87%
310.00 ꞏ Local Tax Enabling Act 511
310.01 ꞏ Per Capita Taxes 	2,933.70 	2,100.00 	833.70 	139.7%
310.03 ꞏ Per Capita Tax-Delinquent 	752.31 	3,500.00 	-2,747.69 	21.5%
310.10 ꞏ Real Estate Transfer Tax 	22,796.76 	37,500.00 	-14,703.24 	60.79%
310.21 ꞏ Earned Income Taxes
310.21b ꞏ Act 47 Distribution 	1,353.87 	2,500.00 	-1,146.13 	54.16%
310.21 ꞏ Earned Income Taxes - Other 	517,180.19 	850,000.00 	-332,819.81 	60.85%
Total 310.21 ꞏ Earned Income Taxes 	518,534.06 	852,500.00 	-333,965.94 	60.83%
310.23 ꞏ Earned Income Taxes-Delinquent 	11,878.23 	10,000.00 	1,878.23 	118.78%
310.42 ꞏ Occupation Tax-Prior Year Levy 	204.61
310.43 ꞏ Occupation Tax-Delinquent 	734.60 	3,100.00 	-2,365.40 	23.7%
310.50 ꞏ Local Services Tax 	7,256.65 	12,000.00 	-4,743.35 	60.47%
310.00 ꞏ Local Tax Enabling Act 511 - Other 	598.26
Total 310.00 ꞏ Local Tax Enabling Act 511 	565,689.18 	920,700.00 	-355,010.82 	61.44%
321.00 ꞏ Business License and Permits
321.20 ꞏ Health Licenses 	125.00 	300.00 	-175.00 	41.67%
321.21 ꞏ Skills Game Fees 	0.00 	5,000.00 	-5,000.00 	0.0%
321.80 ꞏ Cable TV Franchise Fee 	20,119.43 	45,600.00 	-25,480.57 	44.12%
Total 321.00 ꞏ Business License and Permits 	20,244.43 	50,900.00 	-30,655.57 	39.77%
331.00 ꞏ Fines
331.10 ꞏ Dist Mag Title 18 Muni Fines 	6,795.71 	6,000.00 	795.71 	113.26%
331.11 ꞏ Mtr Vehicle Title 75 Violations 	2,159.13 	3,000.00 	-840.87 	71.97%
331.12 ꞏ Violation of Ordinances-Local 	0.00 	750.00 	-750.00 	0.0%
331.13 ꞏ State Police Fines 	563.97 	1,300.00 	-736.03 	43.38%
331.14 ꞏ Local Parking Violation Fines 	9,860.00 	3,000.00 	6,860.00 	328.67%
331.21 ꞏ Code Fines inc. Quality of Life 	1,575.00 	1,950.00 	-375.00 	80.77%
331.31 ꞏ Court Ordered Restitution 	629.78 	1,750.00 	-1,120.22 	35.99%
Total 331.00 ꞏ Fines 	21,583.59 	17,750.00 	3,833.59 	121.6%
341.00 ꞏ Interest Earnings
341.01 ꞏ Interest on Checking 	386.47 	1,000.00 	-613.53 	38.65%
341.02 ꞏ Interest on Savings 	28.65 	35.00 	-6.35 	81.86%
341.03 ꞏ General Fund Investment Interes 	5,111.77 	11,500.00 	-6,388.23 	44.45%
341.04 ꞏ ARPA Investment Interest 	2,209.32 	2,500.00 	-290.68 	88.37%
341.05 ꞏ Operating Res Inv Interest 	1,902.90 	4,000.00 	-2,097.10 	47.57%
Total 341.00 ꞏ Interest Earnings 	9,639.11 	19,035.00 	-9,395.89 	50.64%
350.00 ꞏ Intergovernmental Revenue
351.14 ꞏ Federal ARPA Funds 	180,000.00 	50,000.00 	130,000.00 	360.0%
Total 350.00 ꞏ Intergovernmental Revenue 	180,000.00 	50,000.00 	130,000.00 	360.0%
354.00 ꞏ State Capital & Operating Grant
354.02 ꞏ Public Safety - Policing/VFRA 	0.00 	13,511.03 	-13,511.03 	0.0%
354.24 ꞏ Comprehensive Plan Grant Income 	0.00 	40,000.00 	-40,000.00 	0.0%
354.25 ꞏ STMP Grant Proceeds 	9,121.87 	10,000.00 	-878.13 	91.22%
Total 354.00 ꞏ State Capital & Operating Grant 	9,121.87 	63,511.03 	-54,389.16 	14.36%
355.00 ꞏ State Shared Rev & Entitlements
355.01 ꞏ PURTA 	0.00 	1,200.00 	-1,200.00 	0.0%
355.04 ꞏ Alcoholic Beverages Licenses 	1,400.00 	1,200.00 	200.00 	116.67%
355.05 ꞏ MMO-Pension System State Aid 	100,664.88 	-100,664.88 	0.0%
Total 355.00 ꞏ State Shared Rev & Entitlements 	1,400.00 	103,064.88 	-101,664.88 	1.36%
357.00 ꞏ Local Government Grants
357.02 ꞏ Center Street Demo Grant 	0.00 	250,000.00 	-250,000.00 	0.0%
357.03 ꞏ Kaiers Park Phase 4 	0.00 	150,000.00 	-150,000.00 	0.0%
357.04 ꞏ Main Street Streetscape 	0.00 	100,000.00 	-100,000.00 	0.0%
357.05 ꞏ Veterans Wall Grant 	0.00 	72,000.00 	-72,000.00 	0.0%
357.07 ꞏ ARDCO Grant 	232,646.33 	250,000.00 	-17,353.67 	93.06%
Total 357.00 ꞏ Local Government Grants 	232,646.33 	822,000.00 	-589,353.67 	28.3%
361.00 ꞏ General Government
361.71 ꞏ Photocopies and Fax charges 	0.00 	70.00 	-70.00 	0.0%
Total 361.00 ꞏ General Government 	0.00 	70.00 	-70.00 	0.0%
362.00 ꞏ Public Safety
362.20 ꞏ Mahanoy Twp.Fire Protection Fee 	7,000.00 	14,000.00 	-7,000.00 	50.0%
362.40 ꞏ Protective Inspection-UCC Fees 	1,301.08
362.41 ꞏ Building Permits 	2,219.14 	8,000.00 	-5,780.86 	27.74%
362.45 ꞏ Occupancy Permits 	3,270.00 	4,050.00 	-780.00 	80.74%
362.47 ꞏ Demolition Permits 	120.00 	300.00 	-180.00 	40.0%
362.60 ꞏ Landlord Registrations Fees 	7,160.00 	6,525.00 	635.00 	109.73%
362.73 ꞏ Accident Report Copies 	165.00 	150.00 	15.00 	110.0%
Total 362.00 ꞏ Public Safety 	21,235.22 	33,025.00 	-11,789.78 	64.3%
363.00 ꞏ Highway and Streets
363.10 ꞏ Street/Sidewalk Permits 	2,795.00 	2,250.00 	545.00 	124.22%
363.23 ꞏ Scrap Material Sale 	48.00 	350.00 	-302.00 	13.71%
363.24 ꞏ Sewer Authority B Street Contri 	134,522.92

-- 12 of 22 --

Accrual Basis 	Mahanoy City Borough
Half Year Actual vs Full Year Budget
Jan - Jun 25 	Budget 	$ Over Budget 	% of Budget
Total 363.00 ꞏ Highway and Streets 	137,365.92 	2,600.00 	134,765.92 	5,283.31%
380.00 ꞏ Miscellaneous Revenues
380.05 ꞏ Misc revenues - other 	3,783.13 	7,500.00 	-3,716.87 	50.44%
380.20 ꞏ Ins. Premium Refunds/Dividends 	0.72 	1,450.00 	-1,449.28 	0.05%
380.35 ꞏ Fuel sales to W.E. Fire & Res 	648.00 	2,000.00 	-1,352.00 	32.4%
380.37 ꞏ Fuel sales to Washington H&L #1 	145.60 	1,000.00 	-854.40 	14.56%
380.38 ꞏ Fuel Sales - Humane Fire Co. #1 	171.20 	200.00 	-28.80 	85.6%
380.00 ꞏ Miscellaneous Revenues - Other 	117.89
Total 380.00 ꞏ Miscellaneous Revenues 	4,866.54 	12,150.00 	-7,283.46 	40.05%
389.00 ꞏ Non classified Operating Rev
389.10 ꞏ Insurance Claim Reimbursements 	6,138.20
Total 389.00 ꞏ Non classified Operating Rev 	6,138.20
391.00 ꞏ Proceeds of Asset Disposition
391.10 ꞏ Sales of General Fixed Assets 	0.00 	2,500.00 	-2,500.00 	0.0%
Total 391.00 ꞏ Proceeds of Asset Disposition 	0.00 	2,500.00 	-2,500.00 	0.0%
392.00 ꞏ Interfund Operating Transfers
392.35 ꞏ Transfer from Liquid Fuels 	0.00 	100,000.00 	-100,000.00 	0.0%
392.40 ꞏ Interfund Transfers-Other 	0.00 	200,000.00 	-200,000.00 	0.0%
Total 392.00 ꞏ Interfund Operating Transfers 	0.00 	300,000.00 	-300,000.00 	0.0%
Total 300 ꞏ REVENUES 	1,743,891.85 	2,998,136.72 	-1,254,244.87 	58.17%
Total Income 	1,743,891.85 	2,998,136.72 	-1,254,244.87 	58.17%
Gross Profit 	1,743,891.85 	2,998,136.72 	-1,254,244.87 	58.17%
Expense
400 ꞏ EXPENDITURES
400-409 ꞏ General Government
400.00 ꞏ Legislative (Governing Body)
400.11 ꞏ Elected Officials Meeting Pay 	2,750.00 	6,300.00 	-3,550.00 	43.65%
Total 400.00 ꞏ Legislative (Governing Body) 	2,750.00 	6,300.00 	-3,550.00 	43.65%
401.00 ꞏ Executive
401.12 ꞏ Manager Salary 	26,180.88 	63,545.73 	-37,364.85 	41.2%
401.13 ꞏ Pell Assistance 	4,725.00 	20,000.00 	-15,275.00 	23.63%
401.00 ꞏ Executive - Other 	4,760.16
Total 401.00 ꞏ Executive 	35,666.04 	83,545.73 	-47,879.69 	42.69%
402 ꞏ Auditing Services
402.11 ꞏ Contracted Auditor Fees 	0.00 	16,500.00 	-16,500.00 	0.0%
Total 402 ꞏ Auditing Services 	0.00 	16,500.00 	-16,500.00 	0.0%
403.00 ꞏ Tax Collection
403.11 ꞏ Tax Collector Wages 	16,497.72 	18,900.54 	-2,402.82 	87.29%
403.12 ꞏ Tax Collector EIT 	9,304.99 	12,930.00 	-3,625.01 	71.96%
403.13 ꞏ Tax Collector Act 47 	22.24 	275.00 	-252.76 	8.09%
403.14 ꞏ Tax Collector OPT 	123.68 	180.00 	-56.32 	68.71%
403.20 ꞏ Tax Collection Supplies 	3,731.08 	4,000.00 	-268.92 	93.28%
Total 403.00 ꞏ Tax Collection 	29,679.71 	36,285.54 	-6,605.83 	81.8%
404 ꞏ Solicitor and Legal Fees
404.11 ꞏ Borough Solicitor 	11,303.75 	20,000.00 	-8,696.25 	56.52%
404.20 ꞏ Non-Solicitor Legal Fees 	132.75 	3,000.00 	-2,867.25 	4.43%
404.30 ꞏ Codification 	0.00 	4,500.00 	-4,500.00 	0.0%
Total 404 ꞏ Solicitor and Legal Fees 	11,436.50 	27,500.00 	-16,063.50 	41.59%
405.00 ꞏ Secretary/Clerical Expenses
405.12 ꞏ Secretary Salary 	11,781.93 	26,705.83 	-14,923.90 	44.12%
405.13 ꞏ PT Office - Code 	5,333.00 	16,575.00 	-11,242.00 	32.18%
405.14 ꞏ Clerical Salaries 	5,333.00
405.15 ꞏ Treasurer Salary 	3,161.71 	4,395.27 	-1,233.56 	71.93%
Total 405.00 ꞏ Secretary/Clerical Expenses 	25,609.64 	47,676.10 	-22,066.46 	53.72%
406 ꞏ General Government Office Admin
406.20 ꞏ Office Supplies 	4,166.94 	6,000.00 	-1,833.06 	69.45%
406.21 ꞏ Office Equipment 	3,036.93 	10,500.00 	-7,463.07 	28.92%
406.22 ꞏ Office Training 	0.00 	1,000.00 	-1,000.00 	0.0%
406.23 ꞏ Office Phone Expenses 	3,681.88 	7,500.00 	-3,818.12 	49.09%
406.24 ꞏ Legal Advertising 	6,947.88 	5,000.00 	1,947.88 	138.96%
406.25 ꞏ Secretary Bond Expense 	375.00 	375.00 	0.00 	100.0%
406.26 ꞏ Office Dues and Memberships 	1,810.00 	2,800.00 	-990.00 	64.64%
406.27 ꞏ Postage 	979.48 	3,000.00 	-2,020.52 	32.65%
Total 406 ꞏ General Government Office Admin 	20,998.11 	36,175.00 	-15,176.89 	58.05%
407 ꞏ Networking and Data Processing
407.10 ꞏ General IT Networking Services 	417.50 	5,000.00 	-4,582.50 	8.35%
407.11 ꞏ Contracted IT Service-Website 	1,327.14 	1,400.00 	-72.86 	94.8%
407.42 ꞏ Zoom Subscription 	101.70 	225.00 	-123.30 	45.2%
Total 407 ꞏ Networking and Data Processing 	1,846.34 	6,625.00 	-4,778.66 	27.87%
408.00 ꞏ Engineering Services
408.10 ꞏ Engineering General Retainer 	2,786.00 	5,000.00 	-2,214.00 	55.72%
408.11 ꞏ Engineering Grant Related 	11,470.45 	10,300.00 	1,170.45 	111.36%
408.14 ꞏ Engineering CFA MTF Project 	7,891.72
Total 408.00 ꞏ Engineering Services 	22,148.17 	15,300.00 	6,848.17 	144.76%
409 ꞏ Buildings and Plant
409.19 ꞏ Solid Waste Disposal 	635.49 	1,200.00 	-564.51 	52.96%
409.20 ꞏ Cleaning & Maintenance Supplies 	1,050.00 	2,500.00 	-1,450.00 	42.0%
409.21 ꞏ Heating Fuels 	4,716.44 	7,837.50 	-3,121.06 	60.18%
409.22 ꞏ Bldg-Repairs & Maintenance 	10,044.38 	4,000.00 	6,044.38 	251.11%

-- 13 of 22 --

Accrual Basis 	Mahanoy City Borough
Half Year Actual vs Full Year Budget
Jan - Jun 25 	Budget 	$ Over Budget 	% of Budget
409.24 ꞏ Land Lease - Garage 	1.00 	3,695.00 	-3,694.00 	0.03%
409.25 ꞏ All Building Electric Bills 	10,797.64 	19,437.85 	-8,640.21 	55.55%
409.26 ꞏ Building Sewage 	0.00 	1,488.00 	-1,488.00 	0.0%
409.27 ꞏ Water for Borough Garage 	132.76 	250.00 	-117.24 	53.1%
409.28 ꞏ Water for Borough Office/Police 	553.26 	1,300.00 	-746.74 	42.56%
409.29 ꞏ Water for Main Street Complex 	132.76 	150.00 	-17.24 	88.51%
409.37 ꞏ Building-Other Repairs 	0.00 	225.00 	-225.00 	0.0%
409.43 ꞏ Real Estate Tax Due on Property 	6,001.11 	7,900.00 	-1,898.89 	75.96%
Total 409 ꞏ Buildings and Plant 	34,064.84 	49,983.35 	-15,918.51 	68.15%
Total 400-409 ꞏ General Government 	184,199.35 	325,890.72 	-141,691.37 	56.52%
410-419 ꞏ Public Safety Protection
410 ꞏ Police
410.12 ꞏ Chief Salary 	36,718.28 	76,273.60 	-39,555.32 	48.14%
410.13 ꞏ Chief Overtime 	11,977.14 	9,466.40 	2,510.74 	126.52%
410.14 ꞏ Full Time Salaries 	144,426.12 	278,679.70 	-134,253.58 	51.83%
410.15 ꞏ Full Time Overtime 	11,230.39 	23,621.65 	-12,391.26 	47.54%
410.16 ꞏ Part Time Salaries 	26,906.88 	70,186.10 	-43,279.22 	38.34%
410.16a ꞏ Part Time Police Clerk 	0.00 	16,575.00 	-16,575.00 	0.0%
410.20 ꞏ Police-Supplies 	2,696.57 	4,000.00 	-1,303.43 	67.41%
410.21 ꞏ 410.21 Police Fuel 	3,080.47 	6,168.66 	-3,088.19 	49.94%
410.22 ꞏ Police-Uniforms and Gear 	2,532.75 	6,300.00 	-3,767.25 	40.2%
410.23 ꞏ Police Gear and Camera System 	3,962.02 	18,125.00 	-14,162.98 	21.86%
410.24 ꞏ Police Computer Licenses 	0.00 	2,184.00 	-2,184.00 	0.0%
410.30 ꞏ Police-Training Expenses 	0.00 	3,000.00 	-3,000.00 	0.0%
410.31a ꞏ Police Phone and Mobile Internt 	3,314.12 	6,100.00 	-2,785.88 	54.33%
410.35 ꞏ Police Station Physical Maint. 	175.00
410.36a ꞏ Police Vehicle Fleet Maint. 	1,648.72 	6,000.00 	-4,351.28 	27.48%
Total 410 ꞏ Police 	248,668.46 	526,680.11 	-278,011.65 	47.21%
Total 410-419 ꞏ Public Safety Protection 	248,668.46 	526,680.11 	-278,011.65 	47.21%
411.00 ꞏ Fire Company
411.10 ꞏ Fire Chief QTR Salaries 	2,100.00 	4,200.00 	-2,100.00 	50.0%
411.11 ꞏ Firewatch Pers. Wages 	0.00 	225.00 	-225.00 	0.0%
411.231 ꞏ Fire Service
411.255 ꞏ Fire Service-Other 	0.00 	1,000.00 	-1,000.00 	0.0%
Total 411.231 ꞏ Fire Service 	0.00 	1,000.00 	-1,000.00 	0.0%
411.30 ꞏ VFRA Distribution 	0.00 	13,511.03 	-13,511.03 	0.0%
411.37 ꞏ Fire-Maintenance 	0.00 	14,600.00 	-14,600.00 	0.0%
411.46 ꞏ Hydrant Fees 	5,288.30 	10,236.00 	-4,947.70 	51.66%
411.48 ꞏ Fire Alarm System 	3,895.00
Total 411.00 ꞏ Fire Company 	11,283.30 	43,772.03 	-32,488.73 	25.78%
413.00 ꞏ Code Enforcement
413.10 ꞏ Code Enforcement Personnel 	24,581.05 	48,970.83 	-24,389.78 	50.2%
413.20 ꞏ Code Inspection Supplies 	922.32 	500.00 	422.32 	184.46%
413.21 ꞏ Code-Vehicle Maintenance 	56.60 	500.00 	-443.40 	11.32%
413.30 ꞏ Code Enforcement Fuel 	358.54 	646.32 	-287.78 	55.47%
Total 413.00 ꞏ Code Enforcement 	25,918.51 	50,617.15 	-24,698.64 	51.21%
415.00 ꞏ Emergency Management
415.10 ꞏ EMA Personnel 	0.00 	450.00 	-450.00 	0.0%
Total 415.00 ꞏ Emergency Management 	0.00 	450.00 	-450.00 	0.0%
420-425 ꞏ Health & Human Services
423 ꞏ Human Services
423.11 ꞏ Health Officer Salary 	1,275.00 	2,718.43 	-1,443.43 	46.9%
Total 423 ꞏ Human Services 	1,275.00 	2,718.43 	-1,443.43 	46.9%
Total 420-425 ꞏ Health & Human Services 	1,275.00 	2,718.43 	-1,443.43 	46.9%
430-439 ꞏ Public Works - Hwys Roads Sts.
430 ꞏ General Services & Administr.
430.10 ꞏ Public Works FT Salaries 	33,319.84 	65,531.49 	-32,211.65 	50.85%
430.11 ꞏ Street Personnel-Foreman 	19,376.08 	42,126.34 	-22,750.26 	46.0%
430.12 ꞏ Public Works PT 	489.90
430.13 ꞏ Public Works FT Overtime 	702.90 	2,261.06 	-1,558.16 	31.09%
430.14 ꞏ Foreman Overtime 	734.75 	1,550.60 	-815.85 	47.39%
430.20a ꞏ Non-Liquid Fuels Supplies 	4,665.77 	7,000.00 	-2,334.23 	66.65%
430.231 ꞏ Street-Fuel for Vehicles 	1,891.79 	8,000.00 	-6,108.21 	23.65%
430.238 ꞏ Street-Uniforms & Boot Allowanc 	847.58 	2,500.00 	-1,652.42 	33.9%
430.240 ꞏ Street-Non Liquid Fuels Sml Equ 	4,171.26 	1,500.00 	2,671.26 	278.08%
Total 430 ꞏ General Services & Administr. 	66,199.87 	130,469.49 	-64,269.62 	50.74%
430.30 ꞏ Street-Other Services/Charges 	200.00
Total 430-439 ꞏ Public Works - Hwys Roads Sts. 	66,399.87 	130,469.49 	-64,069.62 	50.89%
436.00 ꞏ Highway-Storm Sewers & Drains
436.01 ꞏ B Street Project 	553,579.39 	537,476.93 	16,102.46 	103.0%
Total 436.00 ꞏ Highway-Storm Sewers & Drains 	553,579.39 	537,476.93 	16,102.46 	103.0%
437.00 ꞏ Highway-Repairs Tools/Machinery
437.20 ꞏ Repairs to Public Works Equip. 	0.00 	1,500.00 	-1,500.00 	0.0%
Total 437.00 ꞏ Highway-Repairs Tools/Machinery 	0.00 	1,500.00 	-1,500.00 	0.0%
438.00 ꞏ Street Maintenance
438.14 ꞏ Maintenance of Streets 	546.00 	5,000.00 	-4,454.00 	10.92%
Total 438.00 ꞏ Street Maintenance 	546.00 	5,000.00 	-4,454.00 	10.92%
450-459 ꞏ Culture and Recreation
451 ꞏ Recreation Administration

-- 14 of 22 --

Accrual Basis 	Mahanoy City Borough
Half Year Actual vs Full Year Budget
Jan - Jun 25 	Budget 	$ Over Budget 	% of Budget
451.20 ꞏ Paid Vendors for Recreation 	0.00 	800.00 	-800.00 	0.0%
Total 451 ꞏ Recreation Administration 	0.00 	800.00 	-800.00 	0.0%
454 ꞏ Parks
454.20 ꞏ Park Equipment & Maint. 	0.00 	6,000.00 	-6,000.00 	0.0%
454.21 ꞏ Molly and Sign Cap 	0.00 	11,000.00 	-11,000.00 	0.0%
454.22 ꞏ Veterans Wall Repair 	9,014.60 	72,000.00 	-62,985.40 	12.52%
454.23 ꞏ Kaiers Park Phase 4 Expenses 	0.00 	210,000.00 	-210,000.00 	0.0%
Total 454 ꞏ Parks 	9,014.60 	299,000.00 	-289,985.40 	3.02%
Total 450-459 ꞏ Culture and Recreation 	9,014.60 	299,800.00 	-290,785.40 	3.01%
455.00 ꞏ Shade Trees
455.1 ꞏ Shade Tree Trimming 	0.00 	5,200.00 	-5,200.00 	0.0%
Total 455.00 ꞏ Shade Trees 	0.00 	5,200.00 	-5,200.00 	0.0%
460-469 ꞏ Community Development
462.45 ꞏ Demolition Dumpster Program 	0.00 	2,500.00 	-2,500.00 	0.0%
462.46 ꞏ Blight Plan Update 	0.00 	5,000.00 	-5,000.00 	0.0%
462.47 ꞏ Capital Plan Update/GIS Mapping 	0.00 	10,000.00 	-10,000.00 	0.0%
Total 460-469 ꞏ Community Development 	0.00 	17,500.00 	-17,500.00 	0.0%
465.00 ꞏ Center Street Demo Expenses
465.03 ꞏ Center Street Demo Demolition 	3,600.00 	250,000.00 	-246,400.00 	1.44%
Total 465.00 ꞏ Center Street Demo Expenses 	3,600.00 	250,000.00 	-246,400.00 	1.44%
466.00 ꞏ Comprehensive Plan Expenses 	25,059.50 	40,000.00 	-14,940.50 	62.65%
480.00 ꞏ Miscellaneous Expenses 	18.42
481-484 ꞏ Employer Paid Benefits
481.10 ꞏ Social Security (FICA) Employer 	12,357.81 	24,213.62 	-11,855.81 	51.04%
481.20 ꞏ Medicare - Employer Paid 	5,662.29 	11,289.46 	-5,627.17 	50.16%
481.30 ꞏ Unemployment Compensation - Emp 	4,466.09 	5,834.34 	-1,368.25 	76.55%
481.47 ꞏ Drug Testing 	0.00 	100.00 	-100.00 	0.0%
483.10 ꞏ Police Pension ContributionMMO 	1,600.00 	138,408.00 	-136,808.00 	1.16%
483.30 ꞏ Non Uniform Pension (11%) 	14,015.46 	30,941.00 	-16,925.54 	45.3%
484.10 ꞏ Workers Compensation (EMC) 	17,462.00 	23,605.00 	-6,143.00 	73.98%
484.11 ꞏ Workers Comp (SWIF) Fire Dept 	3,860.00 	14,198.00 	-10,338.00 	27.19%
Total 481-484 ꞏ Employer Paid Benefits 	59,423.65 	248,589.42 	-189,165.77 	23.9%
486 ꞏ Insurance, Casualty & Surety
486.10 ꞏ Liability Insurance 	7,310.35 	14,862.00 	-7,551.65 	49.19%
486.20 ꞏ Property & Casualty Insurance 	3,562.65 	10,981.00 	-7,418.35 	32.44%
486.30 ꞏ Automobile Insurance 	11,028.45 	31,425.00 	-20,396.55 	35.1%
486.40 ꞏ Public Officials Insurance 	1,429.95 	2,700.00 	-1,270.05 	52.96%
486.50 ꞏ Police Professional Insurance 	7,198.60 	11,533.00 	-4,334.40 	62.42%
486.70 ꞏ Life & Disability Insurance 	3,015.63 	7,490.73 	-4,475.10 	40.26%
Total 486 ꞏ Insurance, Casualty & Surety 	33,545.63 	78,991.73 	-45,446.10 	42.47%
487 ꞏ Health Insurance Benefit
487.19 ꞏ Healthcare Benefits Coverage 	101,925.12 	221,578.80 	-119,653.68 	46.0%
Total 487 ꞏ Health Insurance Benefit 	101,925.12 	221,578.80 	-119,653.68 	46.0%
489 ꞏ ACT 47 Grant Expenditures
489.10 ꞏ Codification 	1,195.00 	2,000.00 	-805.00 	59.75%
489.31 ꞏ Drug Testing Service 	0.00 	0.00 	0.00 	0.0%
Total 489 ꞏ ACT 47 Grant Expenditures 	1,195.00 	2,000.00 	-805.00 	59.75%
Total 400 ꞏ EXPENDITURES 	1,325,651.80 	2,788,234.81 	-1,462,583.01 	47.54%
463.25 ꞏ Blight Remediation Grant Exp 	50.00
463.43 ꞏ Transfer tax and recording fees 	0.00 	0.00 	0.00 	0.0%
467.00 ꞏ Main Street Streetscape Expense 	0.00 	100,000.00 	-100,000.00 	0.0%
469.00 ꞏ ARDCO Building Grant Exp
469.01 ꞏ ARDCO Repairs 	207,279.00 	225,000.00 	-17,721.00 	92.12%
469.02 ꞏ ARDCO Engineering & Admin 	8,837.97 	25,000.00 	-16,162.03 	35.35%
Total 469.00 ꞏ ARDCO Building Grant Exp 	216,116.97 	250,000.00 	-33,883.03 	86.45%
492.00 ꞏ Interfund Operating Transfers
492.30 ꞏ Transfer to Blight Fund 	0.00 	77,000.00 	-77,000.00 	0.0%
Total 492.00 ꞏ Interfund Operating Transfers 	0.00 	77,000.00 	-77,000.00 	0.0%
6000 ꞏ M&T Bank Fees
6000.01 ꞏ Banking Adjustment 	70.71 	100.00 	-29.29 	70.71%
6000 ꞏ M&T Bank Fees - Other 	33.39 	50.00 	-16.61 	66.78%
Total 6000 ꞏ M&T Bank Fees 	104.10 	150.00 	-45.90 	69.4%
6560 ꞏ Payroll Expenses 	1,917.70 	2,250.00 	-332.30 	85.23%
69800 ꞏ Uncategorized Expenses 	803.75 	450.00 	353.75 	178.61%
Total Expense 	1,544,644.32 	3,218,084.81 	-1,673,440.49 	48.0%
Net Ordinary Income 	199,247.53 	-219,948.09 	419,195.62 	-90.59%
Net Income 	199,247.53 	-219,948.09 	419,195.62 	-90.59%

-- 15 of 22 --

Accrual Basis 	Borough of Mahanoy City-Sinking Fund
Half Year Report
Jan - Jun 25 Budget $ Over Budget % of Budget
Income
300 · REVENUES
364.00 · Sanitation
364.30 · Solid Waste Collection and Disp 	5,750.92 3,000.00 	2,750.92 	191.7%
Total 364.00 · Sanitation 	5,750.92 3,000.00 	2,750.92 	191.7%
300.00 · Real Property Taxes
301.10 · Real Estate Tax-Current 	1,857.58 2,192.28 	-334.70 	84.73%
301.40 · Real Estate Taxes-Delinquent 	704.33 729.41 	-25.08 	96.56%
Total 300.00 · Real Property Taxes 	2,561.91 2,921.69 	-359.78 	87.69%
341.00 · Interest Earnings
341.03 · Investment Interest 	5,120.49 2,447.80 	2,672.69 	209.19%
341.00 · Interest Earnings - Other 	28.59 	52.20 	-23.61 	54.77%
Total 341.00 · Interest Earnings 	5,149.08 2,500.00 	2,649.08 	205.96%
Total 300 · REVENUES 	13,461.91 8,421.69 	5,040.22 	159.85%
Total Income 	13,461.91 8,421.69 	5,040.22 	159.85%
Expense 	0.00
Net Income 	13,461.91 8,421.69 	5,040.22 	159.85%

-- 16 of 22 --

Accrual Basis 	Mahanoy City Borough - Fire Tax
Half Year Report
Jan - Jun 25 Budget $ Over Budget % of Budget
Income
Revenue
301.00 Real Property Taxes
301.10 Real Estate Tax-Current 	14,170.73 16,795.66 	-2,624.93 	84.37%
301.40 Real Estate Tax-Delinque 	5,373.07 5,588.24 	-215.17 	96.15%
Total 301.00 Real Property Taxes 	19,543.80 22,383.90 	-2,840.10 	87.31%
341.00 - Interest Income 	4.33 	14.50 	-10.17 	29.86%
Total Revenue 	19,548.13 22,398.40 	-2,850.27 	87.28%
Total Income 	19,548.13 22,398.40 	-2,850.27 	87.28%
Expense
400.00 Expenditures
450.00 Contributions to Fire Co 	0.00 21,920.00 	-21,920.00 	0.0%
Total 400.00 Expenditures 	0.00 21,920.00 	-21,920.00 	0.0%
Total Expense 	0.00 21,920.00 	-21,920.00 	0.0%
Net Income 	19,548.13 	478.40 	19,069.73 	4,086.15%

-- 17 of 22 --

Accrual Basis 	Borough of Mahanoy City-Library Fund
Half Year Report
Jan - Jun 25 Budget $ Over Budget % of Budget
Income
300 · REVENUES
300.00 · Taxes
301.10 · Real Estate Tax-Current 	5,201.23 6,187.87 	-986.64 	84.06%
301.20 · Real Estate Taxes-Prior Year 	1,972.14 2,058.82 	-86.68 	95.79%
Total 300.00 · Taxes 	7,173.37 8,246.69 	-1,073.32 	86.99%
340.00 · Interest, Rents and Royalties
341.00 · Interest Income-Checking Acct 	8.56 	15.00 	-6.44 	57.07%
Total 340.00 · Interest, Rents and Royalties 	8.56 	15.00 	-6.44 	57.07%
Total 300 · REVENUES 	7,181.93 8,261.69 	-1,079.76 	86.93%
Total Income 	7,181.93 8,261.69 	-1,079.76 	86.93%
Expense
450 · CULTURE - RECREATION
450.00 · Contribution/Grants 	8,000.00 8,000.00 	0.00 	100.0%
Total 450 · CULTURE - RECREATION 	8,000.00 8,000.00 	0.00 	100.0%
Total Expense 	8,000.00 8,000.00 	0.00 	100.0%
Net Income 	-818.07 261.69 	-1,079.76 	-312.61%

-- 18 of 22 --

Accrual Basis 	Borough of Mahanoy City-Debt Reduction Fund
Half Year Report
Jan - Jun 25 Budget $ Over Budget % of Budget
Income
300 · REVENUES
300.00 · Taxes
301.10 · Real Estate Tax-Current 	70,959.76 83,978.29 	-13,018.53 	84.5%
301.30 · Real Estate - Delinquent 	26,905.54 27,941.18 	-1,035.64 	96.29%
Total 300.00 · Taxes 	97,865.30 111,919.47 	-14,054.17 	87.44%
340.00 · Interest, Rents and Royalties
341.00 · Interest Income-Checking Acct 	16.78 	15.00 	1.78 	111.87%
341.03 · Investment Interest 	2,552.07 	1,285.00 	1,267.07 	198.61%
Total 340.00 · Interest, Rents and Royalties 	2,568.85 	1,300.00 	1,268.85 	197.6%
Total 300 · REVENUES 	100,434.15 113,219.47 	-12,785.32 	88.71%
Total Income 	100,434.15 113,219.47 	-12,785.32 	88.71%
Expense
400 · EXPENDITURES
411.00 · Fire Department Items
411.461 · New Fire Hydrants 	4,255.20 	8,510.40 	-4,255.20 	50.0%
Total 411.00 · Fire Department Items 	4,255.20 	8,510.40 	-4,255.20 	50.0%
480 · MISCELLANEOUS
480.03 · USDA Community Facilities Loan 	1,974.00 	3,849.00 	-1,875.00 	51.29%
480.04 · Act 47 Loan 	0.00 80,000.00 	-80,000.00 	0.0%
480.07 · 2021 USDA Loan Payments 	5,028.00 10,056.00 	-5,028.00 	50.0%
Total 480 · MISCELLANEOUS 	7,002.00 93,905.00 	-86,903.00 	7.46%
Total 400 · EXPENDITURES 	11,257.20 102,415.40 	-91,158.20 	10.99%
Total Expense 	11,257.20 102,415.40 	-91,158.20 	10.99%
Net Income 	89,176.95 10,804.07 	78,372.88 	825.4%

-- 19 of 22 --

Accrual Basis 	Borough of Mahanoy City-Street Lighting
Half Year Report
Jan - Jun 25 Budget $ Over Budget % of Budget
Income
300 · REVENUES
300.00 · Taxes
301.10 · Real Estate Tax-Current 	57,532.08 68,066.61 	-10,534.53 	84.52%
301.30 · Real Estate - Delinquent 	21,814.21 22,647.06 	-832.85 	96.32%
Total 300.00 · Taxes 	79,346.29 90,713.67 	-11,367.38 	87.47%
340.00 · Interest, Rents and Royalties
341.00 · Interest Income-Checking Acct 	38.68 	70.00 	-31.32 	55.26%
Total 340.00 · Interest, Rents and Royalties 	38.68 	70.00 	-31.32 	55.26%
Total 300 · REVENUES 	79,384.97 90,783.67 	-11,398.70 	87.44%
350.00 · Reimbursements from MEM 	0.00 	0.00 	0.00 	0.0%
Total Income 	79,384.97 90,783.67 	-11,398.70 	87.44%
Expense
400 · EXPENDITURES
434.30 · Electric Charges 	34,545.00 85,169.00 	-50,624.00 	40.56%
Total 400 · EXPENDITURES 	34,545.00 85,169.00 	-50,624.00 	40.56%
66900 · Reconciliation Discrepancies 	0.90
Total Expense 	34,545.90 85,169.00 	-50,623.10 	40.56%
Net Income 	44,839.07 5,614.67 	39,224.40 	798.61%

-- 20 of 22 --

Borough of Mahanoy City-Highway Aid
Half Year Report
Jan - Jun 25 Budget $ Over Budget % of Budget
Income
300 · REVENUES
341.00 · Interest Earnings
341.03 · Investment Interest 	4,258.12 	1,350.00 	2,908.12 	315.42%
341.00 · Interest Earnings - Other 	271.22 	400.00 	-128.78 	67.81%
Total 341.00 · Interest Earnings 	4,529.34 	1,750.00 	2,779.34 	258.82%
355.00 · State Shared Rev & Entitlements
355.05 · Liquid Fuels Funds 	98,614.11 	96,533.50 	2,080.61 	102.16%
Total 355.00 · State Shared Rev & Entitlements 	98,614.11 	96,533.50 	2,080.61 	102.16%
Total 300 · REVENUES 	103,143.45 	98,283.50 	4,859.95 	104.95%
Total Income 	103,143.45 	98,283.50 	4,859.95 	104.95%
Gross Profit 	103,143.45 	98,283.50 	4,859.95 	104.95%
Expense
400 · EXPENDITURES
430.00 · Highways
430.20 · Street-Supplies 	0.00 	400.00 	-400.00 	0.0%
430.26 · Street-Small Equipment 	0.00 	2,500.00 	-2,500.00 	0.0%
430.45 · HW Contracted Services 	0.00 	1,500.00 	-1,500.00 	0.0%
Total 430.00 · Highways 	0.00 	4,400.00 	-4,400.00 	0.0%
431.00 · Hghway-Clean Streets/Gutters
431.000 · Street Cleaning
431.001 · Cleaning Streets/Gutters 	12,057.00 	6,000.00 	6,057.00 	200.95%
431.002 · Wages-Clean Street & Gutters 	0.00 	2,950.00 	-2,950.00 	0.0%
Total 431.00 · Hghway-Clean Streets/Gutters 	12,057.00 	8,950.00 	3,107.00 	134.72%
432.00 · Highway-Ice & Snow Removal
432.001 · Snow and Ice Removal 	0.00 	15,000.00 	-15,000.00 	0.0%
432.002 · Wages-Ice & Snow Removal 	5,113.72 	9,000.00 	-3,886.28 	56.82%
432.21 · Snow Supplies - Road Salt 	8,025.54 	6,500.00 	1,525.54 	123.47%
432.22 · Snow Supplies - Anti Skid 	0.00 	500.00 	-500.00 	0.0%
Total 432.00 · Highway-Ice & Snow Removal 	13,139.26 	31,000.00 	-17,860.74 	42.39%
433.00 · Highway-Traffic Control Devices
433.002 · Wages-Traffic Control Devices 	4,274.76 	4,000.00 	274.76 	106.87%
433.20 · Signs 	1,337.50 	2,900.00 	-1,562.50 	46.12%
Total 433.00 · Highway-Traffic Control Devices 	5,612.26 	6,900.00 	-1,287.74 	81.34%
436.00 · Highway-Storm Sewers & Drains
436.001 · Storm Sewers and Drains 	0.00 	16,000.00 	-16,000.00 	0.0%
436.002 · Wages-Storm Sewers & Drains 	1,060.52 	2,500.00 	-1,439.48 	42.42%
Total 436.00 · Highway-Storm Sewers & Drains 	1,060.52 	18,500.00 	-17,439.48 	5.73%
437.00 · Highway-Repairs Tools/Machinery
437.001 · Repair of Tools /Machinery 	0.00 	5,000.00 	-5,000.00 	0.0%
437.45 · Repair Contracted Services 	0.00 	1,500.00 	-1,500.00 	0.0%
Total 437.00 · Highway-Repairs Tools/Machinery 	0.00 	6,500.00 	-6,500.00 	0.0%
438.00 · Street Maintenance
438.002 · Wages-Street Maintenance 	6,180.84 	12,500.00 	-6,319.16 	49.45%
438.003 · Street Maintenance - Other 	0.00 	10,700.00 	-10,700.00 	0.0%
438.21 · Street Maintenance - Cold Patch 	2,278.20 	5,500.00 	-3,221.80 	41.42%
438.00 · Street Maintenance - Other 	1,616.65
Total 438.00 · Street Maintenance 	10,075.69 	28,700.00 	-18,624.31 	35.11%
439.00 · Highway Construction
439.001 · Resurfacing 	0.00 100,000.00 	-100,000.00 	0.0%
Total 439.00 · Highway Construction 	0.00 100,000.00 	-100,000.00 	0.0%
Total 400 · EXPENDITURES 	41,944.73 204,950.00 	-163,005.27 	20.47%
Total Expense 	41,944.73 204,950.00 	-163,005.27 	20.47%
Net Income 	61,198.72 -106,666.50 	167,865.22 	-57.37%

-- 21 of 22 --

Accrual Basis 	Borough of Mahanoy City - Blight Fund
Half Year Report
Jan - Jun 25 Budget $ Over Budget % of Budget
Ordinary Income/Expense
Income
350.00 · Interest Income 	41.97 	35.00 	6.97 	119.91%
392.00 · Funds Transferred from GF
392.01 · 1.5 mils from General Fund 	0.00 26,519.46 	-26,519.46 	0.0%
392.02 · Transfer of Act 47 EIT 	0.00 50,000.00 	-50,000.00 	0.0%
Total 392.00 · Funds Transferred from GF 	0.00 76,519.46 	-76,519.46 	0.0%
Total Income 	41.97 76,554.46 	-76,512.49 	0.06%
Gross Profit 	41.97 76,554.46 	-76,512.49 	0.06%
Expense
463.73 · Econ Dev capital purchase bldg 	0.00 	0.00 	0.00 	0.0%
470.00 · Demolition Activities 	738.00 77,000.00 	-76,262.00 	0.96%
Total Expense 	738.00 77,000.00 	-76,262.00 	0.96%
Net Ordinary Income 	-696.03 	-445.54 	-250.49 	156.22%
Net Income 	-696.03 	-445.54 	-250.49 	156.22%

-- 22 of 22 --