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2026 DRAFT Annual Municipal Budget2026 Annual Municipal Budget Fiscal Year January 1, 2026 through December 31, 2026 DRAFT GENERAL FUND DRAFT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 2 | Page General Fund GENERAL FUND DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 3 | Page General Fund Property Taxes 12,243,158$ Business Licenses 8,363,282 Permits 675,000 Fines and Forfeitures 1,019,099 State Revenue 1,630,543 Federal Revenue 290,000 Charges for Services 1,256,050 Miscellaneous 1,159,472 Transfers 1,843,658 28,480,262$ General Government 8,647,052$ Public Safety 13,676,048 Public Works 2,291,417 Parks, Recreation, and Tourism 3,865,745 28,480,262$ General Fund Revenues by Source General Fund Expenses by Division Property Taxes43% Business Licenses29% Permits2% Fines and Forfeitures 4% State Revenue6% Federal Revenue1%Charges for Services4% Miscellaneous4% Transfers7% General Government30% Public Safety48% Public Works 8% Parks, Recreation, and Tourism14% CITY OF NORTH AUGUSTA ANNUAL BUDGET For Fiscal Year 2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 4 | Page General Fund REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Property Taxes 9,850,654$ 10,666,180$ 11,224,268$ 12,243,158$ Business Licenses 6,993,010 7,898,268 7,918,706 8,363,282 Permits 689,897 883,510 650,000 675,000 Fines and Forfeitures 901,098 949,905 1,215,025 1,019,099 State Revenue 1,409,009 1,553,686 1,516,644 1,630,543 Federal Revenue 58,761 104,558 320,000 290,000 Charges for Services 1,716,785 1,746,187 1,614,555 1,256,050 Miscellaneous 1,349,111 1,974,368 1,328,303 1,159,472 Transfers 1,432,491 1,439,545 1,585,209 1,843,658 Total Revenues 24,400,816$ 27,216,207$ 27,372,710$ 28,480,262$ EXPENSES:2023 2024 2025 2026 (by department)Actual Actual Budget Budget City Council 185,208$ 195,889$ 227,779$ 235,312$ City Administration 592,254 553,682 596,189 604,602 Information Technology 805,382 1,014,335 959,123 960,088 Municipal Courts 781,058 847,138 1,031,618 1,252,522 Community Promotion 51,337 69,531 64,398 35,662 Finance 556,800 590,879 833,116 935,328 Human Resources 286,679 267,060 364,818 366,716 Building Standards 512,296 587,485 716,114 713,259 Planning & Development 663,517 840,201 960,617 877,859 City Buildings 586,554 604,620 509,786 544,502 Property Maintenance 1,716,712 1,886,430 2,013,103 2,121,202 Public Safety 10,235,693 12,170,355 13,033,433 13,676,048 Engineering 335,008 405,818 444,027 473,284 Street Lights 465,088 471,214 507,405 554,566 Streets and Drains 932,334 981,084 1,102,998 1,263,567 Recreation 1,270,478 1,371,998 1,394,111 1,480,443 Parks 591,229 675,042 934,423 915,350 Tourism Facilities 145,345 177,181 176,385 202,959 Tourism 337,016 401,202 422,978 445,316 RVP Activities Center 1,122,346 1,101,584 1,080,289 821,677 Non-Departmental 2,176,623 1,906,876 - - Total Expenses 24,348,957$ 27,119,604$ 27,372,710$ 28,480,262$ Operating Surplus 51,859$ 96,603$ -$ -$ GENERAL FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 5 | Page General Fund REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget PROPERTY TAX Current Taxes 9,456,486$ 10,512,748$ 10,904,268$ 11,903,158$ Delinquent Taxes 77,977 9,373 5,000 5,000 Tax Penalties 119,232 144,059 110,000 150,000 FILOT 196,958 202,080 205,000 185,000 9,850,653 10,868,260 11,224,268 12,243,158 LICENSES Business Licenses 6,993,010 7,696,188 7,918,706 8,363,282 Franchise Fees 6,993,010 7,696,188 7,918,706 8,363,282 PERMITS Building Permits 539,322 730,488 525,000 550,000 Electrical Permits 49,683 35,367 35,000 35,000 Mechanical Permits 40,541 36,806 35,000 35,000 Plumbing Permits 19,820 23,754 20,000 20,000 Grading Permits 40,531 57,065 35,000 35,000 689,897 883,480 650,000 675,000 FINES & FORFEITURES Public Safety Fines 879,374 944,210 1,135,435 948,692 Victim Services - - 59,590 50,407 Drug Related Acct-Fed - - 5,000 5,000 Drug Related Acct-State 21,724 5,695 15,000 15,000 901,098 949,905 1,215,025 1,019,099 STATE REVENUE State Shared Revenue 779,959 810,476 809,910 850,843 Accommodations Tax 37,796 42,561 40,000 40,000 Merchant's Inventory Tax 54,790 41,092 54,700 54,700 Local Option Sales Tax 64,823 57,563 65,000 65,000 MASC Grant 10,000 Law Enforcement Net Grant 3,996 3,907 10,000 10,000 SCDPS Grant - - - 20,000 State SRO Grant 467,645 598,087 537,034 580,000 1,409,009 1,553,686 1,516,644 1,630,543 FEDERAL REVENUE Highway Safety Grant 49,788 104,558 190,000 190,000 COPS Grant - - 125,000 100,000 US DOJ Grant 8,973 - 5,000 - 58,761 104,558 320,000 290,000 GENERAL FUND REVENUE SUMMARY - DETAIL For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 6 | Page General Fund REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget CHARGES FOR SERVICES Fire Protection Fees 41,068 55,578 57,800 57,200 Customer Street Light Fees 107,202 112,142 116,610 126,960 Municipal Center Rentals 83,084 35,005 36,000 36,000 Special Programs Fees 10,892 8,553 10,500 12,000 Volleyball Fees 13,540 17,780 13,915 19,280 Soccer Fees 74,648 85,596 88,710 98,870 Basketball Fees 59,686 72,995 72,415 68,325 Softball Fees 44,026 37,535 40,700 41,405 Football Fees 65,507 81,126 79,745 70,790 Baseball Fees 84,853 58,704 70,790 75,295 Concession Stand Revenue 112,131 104,835 80,000 120,000 Community Center Rentals 82,894 77,103 78,500 78,050 Activities Center Fees 203,241 199,598 226,370 221,875 Recreation Facilities Rentals 75,280 51,041 53,000 83,000 Activities Center Tournaments 497,461 603,323 464,500 30,000 Tourism Event Fees 161,273 145,273 125,000 117,000 1,716,786 1,746,187 1,614,555 1,256,050 MISCELLANEOUS REVENUE Other 734,338 1,415,638 819,228 733,804 Communication Towers 260,616 249,340 234,075 238,668 Interest 354,157 309,390 275,000 187,000 1,349,111 1,974,368 1,328,303 1,159,472 TRANSFERS Enterprise Funds 1,302,438 1,300,532 1,410,369 1,583,119 Riverfront/Central Core Fund 40,075 40,075 40,075 134,726 Accommodations Fund - - 55,000 45,000 Capital Projects Fund 89,978 85,536 79,765 80,813 1,432,491 1,426,143 1,585,209 1,843,658 Total Revenues 24,400,816$ 27,202,775$ 27,372,710$ 28,480,262$ GENERAL FUND REVENUE SUMMARY - DETAIL For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 7 | Page General Fund DEPARTMENT Personnel Operating Capital Total City Council 207,922$ 27,390$ -$ 235,312$ City Administration 469,773 134,829 - 604,602 Information Technology 447,342 476,746 36,000 960,088 Municipal Courts 586,302 666,220 - 1,252,522 Community Promotion - 35,662 - 35,662 Finance 600,075 335,253 - 935,328 Human Resources 240,351 126,365 - 366,716 Building Standards 653,426 59,833 - 713,259 Planning & Development 754,709 121,650 1,500 877,859 City Buildings 141,617 402,885 - 544,502 Property Maintenance 1,324,791 575,274 221,137 2,121,202 Public Safety 10,436,213 2,232,835 1,007,000 13,676,048 Engineering 446,845 26,439 - 473,284 Street Lights - 554,566 - 554,566 Streets and Drains 814,797 307,770 141,000 1,263,567 Recreation 874,558 535,885 70,000 1,480,443 Parks 594,412 272,938 48,000 915,350 Tourism Facilities 80,328 108,881 13,750 202,959 Tourism 128,677 316,639 - 445,316 RVP Activities Center 561,269 260,408 - 821,677 TOTAL 19,363,407$ 7,578,468$ 1,538,387$ 28,480,262$ Percent of Total 68.0%26.6%5.4%100.0% Personnel 68%Operating 27% Capital 5% GENERAL FUND EXPENDITURE SUMMARY BY CATEGORY For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 8 | Page General Fund 2023 2024 2025 2026 DEPARTMENT Actual Actual Budget Budget City Council 185,208$ 195,889$ 227,779$ 235,312$ City Administration 592,254 553,682 596,189 604,602 Information Technology 805,382 1,014,335 959,123 960,088 Municipal Courts 781,058 847,138 1,031,618 1,252,522 Community Promotion 51,337 69,531 64,398 35,662 Finance 556,800 590,879 833,116 935,328 Human Resources 286,679 267,060 364,818 366,716 Building Standards 512,296 587,485 716,114 713,259 Planning & Development 663,517 840,201 960,617 877,859 City Buildings 586,554 604,620 509,786 544,502 Property Maintenance 1,716,712 1,886,430 2,013,103 2,121,202 Public Safety 10,235,693 12,170,355 13,033,433 13,676,048 Engineering 335,008 405,818 444,027 473,284 Street Lights 465,088 471,214 507,405 554,566 Streets and Drains 932,334 981,084 1,102,998 1,263,567 Recreation 1,270,478 1,371,998 1,394,111 1,480,443 Parks 591,229 675,042 934,423 915,350 Tourism Facilities 145,345 177,181 176,385 202,959 Tourism 337,016 401,202 422,978 445,316 RVP Activities Center 1,122,346 1,101,584 1,080,289 821,677 Non-Departmental 2,176,623 1,906,876 - - TOTAL 24,348,957$ 27,119,604$ 27,372,710$ 28,480,262$ GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 9 | Page General Fund GENERAL GOVERNMENT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 10 | Page General Fund GENERAL GOVERNMENT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 11 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 118,597$ 120,690$ 122,565$ 130,301$ 60330 FICA 8,253 8,910 9,377 9,969 60340 EMPLOYEE RETIREMENT 17,222 19,081 23,361 24,835 60350 HEALTH INSURANCE 16,326 22,628 28,500 40,000 60390 WORKERS COMPENSATION 2,999 3,046 3,187 2,817 TOTAL PERSONNEL SERVICES 163,397$ 174,355$ 186,990$ 207,922$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 4,895$ 5,967$ 4,300$ 4,300$ 61020 DUES/TRAINING/TRAVEL 11,252 5,641 12,500 12,500 61130 ADVERTISING 951 983 3,425 1,000 61132 ELECTIONS 411 2,584 12,100 2,000 61190 SPECIAL DEPARTMENT SUPPLIES 90 1,694 3,250 1,600 61220 INSURANCE 1,754 3,295 3,214 3,990 61230 CONTINGENCIES 2,458 1,370 2,000 2,000 TOTAL OPERATING EXPENSES 21,811$ 21,534$ 40,789$ 27,390$ TOTAL CITY COUNCIL 185,208$ 195,889$ 227,779$ 235,312$ FY 2026 BUDGET HIGHLIGHTS 61130 ADVERTISING Public Notices 1,000$ Newsletters moved to 4030 (3,000) 61132 ELECTIONS Non City Election Year (10,100)$ 4000 CITY COUNCIL CITY COUNCIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 12 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Mayor (PT)1 1 1 1 Council Members (PT)6 6 6 6 City Clerk 1 1 1 1 TOTAL 8 8 8 8 CITY COUNCIL PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 13 | Page General Fund POSITION TITLE 2023 2024 2025 2026 City Administrator 1 1 1 1 Assistant City Administrator 1 1 1 1 TOTAL 2 2 2 2 ADMINISTRATION ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 332,768$ 322,171$ 340,523$ 356,677$ 60330 FICA 24,006 24,038 26,050 27,286 60340 EMPLOYEE RETIREMENT 59,184 62,242 64,904 67,983 60350 HEALTH INSURANCE 16,326 15,085 19,000 10,000 60390 WORKERS COMPENSATION 8,755 9,012 9,444 7,827 TOTAL PERSONNEL SERVICES 441,039$ 432,548$ 459,921$ 469,773$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 933$ 3,692$ 2,000$ 2,000$ 61020 DUES/TRAINING/TRAVEL 12,115 12,299 17,000 17,000 61080 CONTRACTS/MAINTENANCE 5,048 5,829 5,000 5,000 61147 ECONOMIC DEVELOPMENT 37,375 38,929 47,500 47,500 61220 INSURANCE 92,858 12,062 14,768 13,329 61230 CONTINGENCIES 2,886 48,323 50,000 50,000 TOTAL OPERATING EXPENSES 151,215$ 121,134$ 136,268$ 134,829$ TOTAL ADMINISTRATION 592,254$ 553,682$ 596,189$ 604,602$ 4010 ADMINISTRATION CITY ADMINISTRATION PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 14 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 274,571$ 298,215$ 306,458$ 315,916$ 60330 FICA 20,215 23,308 23,444 24,168 60340 EMPLOYEE RETIREMENT 49,062 57,988 58,411 60,214 60350 HEALTH INSURANCE 32,653 30,170 38,000 40,000 60390 WORKERS COMPENSATION 7,119 1,299 7,779 7,044 TOTAL PERSONNEL SERVICES 383,620$ 410,980$ 434,092$ 447,342$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 2,816$ 2,699$ 5,900$ 6,200$ 61020 DUES/TRAINING/TRAVEL 9,549 1,994 12,350 12,350 61040 AUTOMOTIVE EXPENSES 675 313 2,862 2,862 61050 UTILITY SERVICES 139,827 136,964 96,700 154,000 61060 DATA PROCESSING 97,498 216,354 122,900 60,000 61080 CONTRACTS/MAINTENANCE 92,434 150,191 183,600 193,500 61220 INSURANCE 25,703 40,355 64,719 47,834 61290 LEASE PURCHASE 20,673 20,673 - - TOTAL OPERATING EXPENSES 389,175$ 569,543$ 489,031$ 476,746$ CAPITAL OUTLAY 70300 OFFICE MACHINES 32,587$ 33,812$ 36,000$ 36,000$ TOTAL CAPITAL OUTLAY 32,587$ 33,812$ 36,000$ 36,000$ TOTAL INFORMATION TECHNOLOGY 805,382$ 1,014,335$ 959,123$ 960,088$ 4015 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 15 | Page General Fund FY 2026 BUDGET HIGHLIGHTS 61050 UTILITY SERVICES Comcast Service 48,600$ Segra 50,400 Voice Advantage (Vc3)55,000 61060 DATA PROCESSING Network Security Software / Tools (Nessus)4,200$ V-Meetings / Streaming Software/Av Hardware 3,000 Eset Virus Software Maint Desktops 5,000 Verisign Ssl Cert Ren / Dot Gov 4,000 Watchguard Live Sec 6,800 Microsoft Scvmm (Hyper-V)4,000 Gis Hardware 4,000 Veeam Backup & Replication 6,500 Ps Laptop Replacements 12,000 Watchguard M2Fa Licenses & Tokens 4,500 Laser Printers 3,500 Battery Backup Replacement 2,500 61080 CONTRACTS/MAINTENANCE Aiken Ariel Imagery Flight (New Request)17,700$ Microsoft Enterprise Lic. Agreement 14,000 Website Maintenance 10,500 Barracuda Spam/Virus/Archiver App Maint 19,000 Arc Gis Licensing/Website/Hosting/Upgrades 23,800 Cell Phones (2)2,400 Microsoft 365 Licensing 12,500 Veeam Cloud Backup 19,000 Laserfiche/Workflow 30,600 Lan System Maintenance 20,000 Access Control/Camera Repair&Replace 19,000 Consulting (At&T/Edts/Ahead)5,000 FY 2026 REQUESTS NOT FUNDED 61080 CONTRACTS/MAINTENANCE Park and Ride Cameras 45,000$ POSITION TITLE 2023 2024 2025 2026 Manager of Information Technology 1 1 1 1 GIS Analyst 1 1 1 1 Network Operations Coordinator 1 1 1 1 PC Network Technician 1 1 1 1 TOTAL 4 4 4 4 INFORMATION TECHNOLOGY PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 16 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 146,230$ 131,361$ 316,399$ 417,511$ 60330 FICA 10,738 11,201 24,205 31,940 60340 EMPLOYEE RETIREMENT 21,479 23,840 56,875 79,578 60350 HEALTH INSURANCE 8,163 7,543 38,000 50,000 60390 WORKERS COMPENSATION 3,490 3,337 3,447 7,273 TOTAL PERSONNEL SERVICES 190,100$ 177,282$ 438,926$ 586,302$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 570$ 4,939$ 4,000$ 10,000$ 61020 DUES/TRAINING/TRAVEL 3,256 3,794 6,250 4,000 61035 STATE FINES/FEES 516,745$ 564,227$ 479,700$ 544,047$ 61050 UTILITY SERVICES - 16,366 700 500 61060 DATA PROCESSING 497 504 3,680 3,500 61080 CONTRACTS/MAINTENANCE 488 5,154 2,000 5,000 61117 JURY SERVICES 520 - 3,200 200 61119 JUVENILE DETENTION 150 75 3,000 9,000 61140 PROFESSIONAL EXPENSES 25,113 22,397 25,320 32,000 61220 INSURANCE 43,619 52,400 64,842 57,973 TOTAL OPERATING EXPENSES 590,958$ 669,856$ 592,692$ 666,220$ TOTAL MUNICIPAL COURT 781,058$ 847,138$ 1,031,618$ 1,252,522$ 4020 MUNICIPAL COURT MUNICIPAL COURT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 17 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Municipal Judge (PT)1 1 1 1 Assistant Municipal Judge (PT)1 1 1 1 City Attorney (PT)1 1 1 1 Solicitor 0 0 0 1 Court Services Supervisor 0 0 1 1 Clerk of Court 0 0 1 1 Court Secretary 0 0 1 1 TOTAL 3 3 6 7 MUNICIPAL COURT FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL SERVICES Solicitor 98,344$ 61010 GENERAL SUPPLIES New Letterhead/Envelopes 5,000 61140 PROFESSIONAL EXPENSES Recording Fees 2,500$ City Code Update 3,150 Legal Subscription 5,000 Indigent Defense 21,350 FY 2026 REQUESTS NOT FUNDED 60000 PERSONNEL SERVICES Clerk of Court 56,368$ Clerk of Court 56,368 PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 18 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61620 CONTRIBUTIONS 30,593$ 20,500$ 31,050$ -$ 61020 DUES/TRAINING/TRAVEL 6,113 6,113 6,113 6,113 61130 ADVERTISING - - 5,000 5,000 61140 PROFESSIONAL EXPENSES - 700 1,800 1,800 61190 SPECIAL DEPARTMENT SUPPLIES 11,072 37,015 13,450 16,450 61220 INSURANCE 3,559 5,203 6,985 6,299 TOTAL OPERATING EXPENSES 51,337$ 69,531$ 64,398$ 35,662$ TOTAL COMMUNITY PROMOTION 51,337$ 69,531$ 64,398$ 35,662$ 4030 COMMUNITY PROMOTION COMMUNITY PROMOTIONS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 19 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 315,838$ 334,129$ 392,653$ 426,998$ 60330 FICA 23,156 25,557 30,038 32,665 60340 EMPLOYEE RETIREMENT 56,366 63,726 74,840 81,386 60350 HEALTH INSURANCE 32,653 30,170 45,125 50,000 60390 WORKERS COMPENSATION 8,532 8,042 8,718 9,026 TOTAL PERSONNEL SERVICES 436,545$ 461,624$ 551,374$ 600,075$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 13,654$ 13,338$ 20,000$ 17,550$ 61020 DUES/TRAINING/TRAVEL 2,571 3,421 2,550 3,600 61040 AUTOMOTIVE EXPENSES - - 2,500 2,000 61060 DATA PROCESSING 44,635 53,651 203,500 237,516 61080 REPAIRS AND MAINTENANCE 21,300 5,483 900 900 61100 UNIFORMS - - 200 200 61130 ADVERTISING 1,437 1,461 1,600 1,600 61140 PROFESSIONAL EXPENSES 31,064 41,760 34,600 42,729 61190 SPECIAL DEPARTMENT SUPPLIES - 294 1,600 1,600 61220 INSURANCE 5,594 9,847 14,292 27,558 TOTAL OPERATING EXPENSES 120,255$ 129,255$ 281,742$ 335,253$ TOTAL FINANCE 556,800$ 590,879$ 833,116$ 935,328$ FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Reclass Tax Clerk to AR Clerk 3,415$ Move Procurement Specialist fully to GF 22,087$ 4040 FINANCE FINANCE DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 20 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Finance Director 1 1 1 1 Finance Manager 1 1 1 1 Tax Clerk 1 1 1 0 Tax/AR Clerk 0 0 0 1 Code Compliance Officer 1 1 1 1 Procurement Specialist 0 0 0.75 1 TOTAL 4 4 4.75 5 FINANCE PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 21 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 142,592$ 153,550$ 168,392$ 170,847$ 60320 OVERTIME - 859 - - 60330 FICA 10,411 11,557 12,882 13,070 60340 EMPLOYEE RETIREMENT 24,820 29,517 32,096 32,563 60350 HEALTH INSURANCE 16,327 15,085 19,000 20,000 60390 WORKERS COMPENSATION 4,071 4,406 4,238 3,871 TOTAL PERSONNEL SERVICES 198,221$ 214,974$ 236,608$ 240,351$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 3,411$ 2,603$ 2,800$ 2,800$ 61020 DUES/TRAINING/TRAVEL 3,363 3,558 6,000 9,000 61060 DATA PROCESSING - - 2,220 4,100 61080 REPAIRS AND MAINTENANCE 1,023 1,238 1,000 1,000 61130 ADVERTISING 119 - 3,500 3,000 61140 PROFESSIONAL EXPENSES 27,713 19,345 40,294 40,300 61190 SPECIAL DEPARTMENT SUPPLIES 30,950 15,000 28,700 29,700 61191 EDUCATION REIMBURSEMNET 15,450 729 20,000 25,000 61220 INSURANCE 6,429 9,613 12,696 11,465 TOTAL OPERATING EXPENSES 88,458$ 52,086$ 117,210$ 126,365$ CAPITAL OUTLAY 70700 BUILDINGS/FIXED EQUIPMENT -$ -$ 11,000$ -$ TOTAL CAPITAL OUTLAY -$ -$ 11,000$ -$ TOTAL HUMAN RESOURCES 286,679$ 267,060$ 364,818$ 366,716$ 4045 HUMAN RESOURCES HUMAN RESOURCES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 22 | Page General Fund FY 2026 BUDGET HIGHLIGHTS 61140 PROFESSIONAL EXPENSES Labor Law Posters 800$ Background Checks 2,500 EAP 6,390 Drug Testing 2,500 DOT Screenings 1,800 Physicals 6,310 No-Pay Co-Pay Program.20,000 61190 SPECIAL DEPARTMENT SUPPLIES Employee Training 2,500$ Employee Recognition 3,600 Employee Events 21,000 Health Fair 1,000 AED Equipemnt 1,600 61191 EDUCATION REIMBURSEMNET Increase of 5,000$ FY 2026 REQUESTS NOT FUNDED 70700 BUILDINGS/FIXED EQUIPMENT Access Control (2)11,000$ 61191 EDUCATION REIMBURSEMNET Reduced by 5,000$ 61190 SPECIAL DEPARTMENT SUPPLIES Employee Events Reduced by 9,000$ POSITION TITLE 2023 2024 2025 2026 Manager of Human Resources 1 1 1 1 Human Resource Generalist 1 1 1 1 TOTAL 2 2 2 2 HUMAN RESOURCES PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 23 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 318,255$ 357,623$ 438,177$ 450,520$ 60330 FICA 23,225 27,046 33,521 34,465 60340 EMPLOYEE RETIREMENT 56,065 67,796 83,517 85,869 60350 HEALTH INSURANCE 42,857 43,370 68,875 72,500 60390 WORKERS COMPENSATION 7,815 8,635 9,506 10,072 TOTAL PERSONNEL SERVICES 448,217$ 504,470$ 633,596$ 653,426$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 2,978$ 2,756$ 3,000$ 3,000$ 61020 DUES/TRAINING/TRAVEL 2,841 4,908 5,700 5,750 61040 AUTOMOTIVE EXPENSES 7,817 8,878 9,950 9,950 61050 UTILITY SERVICES - - 5,500 5,500 61060 DATA PROCESSING 20,568 15,625 9,100 9,100 61080 CONTRACTS/MAINTENANCE 2,860 3,358 900 900 61090 BUILDING MATERIALS - - 400 400 61100 UNIFORMS 1,685 686 2,400 2,400 61140 PROFESSIONAL EXPENSES 7,823 - 2,500 15,000 61190 SPECIAL DEPARTMENT SUPPLIES 3,432 3,400 2,200 2,500 61220 INSURANCE 4,181 6,060 7,601 5,333 61290 LEASE PURCHASE 9,894 5,267 5,267 - TOTAL OPERATING EXPENSES 64,079$ 50,938$ 54,518$ 59,833$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT - 32,077 28,000 - 70300 OFFICE MACHINES TOTAL CAPITAL OUTLAY -$ 32,077$ 28,000$ -$ TOTAL BUILDING STANDARDS 512,296$ 587,485$ 716,114$ 713,259$ FY 2026 BUDGET HIGHLIGHTS 61140 PROFESSIONAL EXPENSES Supplemental Inspection Services 15,000$ 4050 BUILDING STANDARDS BUILDING STANDARDS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 24 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Superintendent Building Standards 1 1 1 1 Building Standards Inspector I 2 2 2 2 Building Standards Inspector II 0 1 1 1 Public Works Secretary 0.5 0.5 0 0 Administrative Secretary 0 0 0.5 0.5 Building Standards Inspector III 1 1 1 1 Permit Clerk 1 1 1 1 Erosion Control Inspector I 0.75 0.75 0.75 0.75 TOTAL 6.25 7.25 7.25 7.25 BUILDING STANDARDS PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 25 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 438,808$ 493,241$ 508,988$ 531,141$ 60330 FICA 32,779 38,169 38,938 40,632 60340 EMPLOYEE RETIREMENT 56,417 156,736 97,013 101,236 60350 HEALTH INSURANCE 53,061 52,798 66,500 70,000 60390 WORKERS COMPENSATION 9,739 11,395 12,259 11,700 TOTAL PERSONNEL SERVICES 590,804$ 752,339$ 723,698$ 754,709$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 2,506$ 3,508$ 3,500$ 5,000$ 61020 DUES/TRAINING/TRAVEL 5,798 5,756 4,500 8,250 61040 AUTOMOTIVE EXPENSES 2,621 2,748 6,525 4,500 61050 UTILITY SERVICES - - 1,000 1,000 61060 DATA PROCESSING 9,474 2,392 625 1,850 61080 CONTRACTS/MAINTENANCE 4,377 4,760 3,000 6,500 61130 ADVERTISING 1,618 1,393 2,000 2,000 61140 PROFESSIONAL EXPENSES 5,227 1,889 125,000 25,000 61190 SPECIAL DEPARTMENT SUPPLIES 2,978 566 3,000 3,000 61220 INSURANCE 24,968 25,993 22,053 17,550 61290 LEASE PURCHASE 13,146 13,146 8,216 - 64750 DOWNTOWN DEVOPMENT - 25,000 25,000 47,000 TOTAL OPERATING EXPENSES 72,713$ 87,151$ 204,419$ 121,650$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT - 30,000 70400 FURNITURE/FIXTURES -$ 711$ 2,500$ 1,500$ TOTAL CAPITAL OUTLAY -$ 711$ 32,500$ 1,500$ TOTAL PLANNING & DEVELOPMENT 663,517$ 840,201$ 960,617$ 877,859$ 4055 PLANNING & DEVELOPMENT PLANNING & DEVELOPMENT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 26 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Director Planning & Development 1 1 1 1 Planner 2 2 2 2 Secretary 1 1 1 1 Codes Enforcement Officer 2 2 2 2 Planning Tech 1 1 1 1 TOTAL 7 7 7 7 PLANNING & DEVELOPMENT FY 2026 BUDGET HIGHLIGHTS 61020 DUES/TRAINING/TRAVEL AICP Certification 1,000$ State required training 2,500 FY 2026 REQUESTS NOT FUNDED 61140 PROFESSIONAL EXPENSES Comprehensive Plan Moved to CPF 150,000$ Five Notch Corridor Study 100,000 North Unified Transportation Plan 100,000 US78/Martintown Rd Gateway Study 50,000 PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 27 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Maintenance Worker III 2 2 2 2 TOTAL 2 2 2 2 CITY BUILDINGS ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 68,448$ 83,825$ 89,189$ 94,362$ 60330 FICA 5,072 6,326 6,823 7,219 60340 EMPLOYEE RETIREMENT 12,285 15,931 17,000 17,986 60350 HEALTH INSURANCE 16,326 15,085 19,000 20,000 60390 WORKERS COMPENSATION 1,884 2,147 2,181 2,050 TOTAL PERSONNEL SERVICES 104,015$ 123,314$ 134,193$ 141,617$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 22,304$ 2,925$ 31,250$ 30,396$ 61040 AUTOMOTIVE EXPENSES 1,724 3,100 - - 61050 UTILITY SERVICES 352,139 371,972 218,150 250,770 61080 CONTRACTS/MAINTENANCE 63,174 54,251 74,035 75,750 61100 UNIFORMS 648 150 1,200 1,200 61140 PROFESSIONAL EXPENSES 5,824 6,940 7,000 7,000 61190 SPECIAL DEPARTMENT SUPPLIES 14,294 10,685 1,500 1,500 61220 INSURANCE 22,432 31,283 37,658 36,269 TOTAL OPERATING EXPENSES 482,539$ 481,306$ 370,793$ 402,885$ CAPITAL OUTLAY 70200 MACHINERY/EQUIPMENT - 4,800 TOTAL CAPITAL OUTLAY -$ -$ 4,800$ -$ TOTAL CITY BUILDINGS 586,554$ 604,620$ 509,786$ 544,502$ 4060 CITY BUILDINGS CITY BUILDINGS PERSONNEL AUTHORIZATIONS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 28 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 777,778$ 799,063$ 895,294$ 864,708$ 60320 OVERTIME 29,797 33,877 27,551 31,680 60330 FICA 59,133 63,454 70,598 67,933 60340 EMPLOYEE RETIREMENT 143,969 157,856 175,895 169,257 60350 HEALTH INSURANCE 146,938 135,767 171,000 170,000 60390 WORKERS COMPENSATION 21,498 22,635 21,749 21,213 TOTAL PERSONNEL SERVICES 1,179,113$ 1,212,652$ 1,362,087$ 1,324,791$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 2,379$ 553$ 1,233$ 1,110$ 61020 DUES/TRAINING/TRAVEL 3,017 3,457 3,400 5,170 61040 AUTOMOTIVE EXPENSES 43,609 46,630 42,450 41,955 61050 UTILITY SERVICES 19,840 18,728 17,844 18,530 61080 CONTRACTS/MAINTENANCE 62,810 46,361 50,493 54,080 61090 BUILDING MATERIALS 801 713 800 800 61100 UNIFORMS 9,747 14,003 12,950 12,820 61140 PROFESSIONAL EXPENSES 51,914 53,590 81,900 166,966 61190 SPECIAL DEPARTMENT SUPPLIES 239,709 222,854 226,950 182,138 61220 INSURANCE 34,032 47,001 56,262 53,578 61290 LEASE PURCHASE 69,741 64,112 53,471 38,127 TOTAL OPERATING EXPENSES 537,599$ 518,002$ 547,753$ 575,274$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT - 43,505 93,600 70200 MACHINERY/EQUIPMENT - 155,776 59,758 127,537 TOTAL CAPITAL OUTLAY -$ 155,776$ 103,263$ 221,137$ TOTAL PROPERTY MAINTENANCE 1,716,712$ 1,886,430$ 2,013,103$ 2,121,202$ 4065 PROPERTY MAINTENANCE PROPERTY MAINTENANCE DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 29 | Page General Fund FY 2026 BUDGET HIGHLIGHTS 61140 PROFESSIONAL EXPENSES Landscape Maintenance Contracts 124,966$ Tree Removal 18,000 Tree Pruning 24,000 61190 SPECIAL DEPARTMENT SUPPLIES Chemicals 89,148$ Landscape Supplies/Plant Materials 59,300 Sod/Top Soil/Mulch 10,200 Irrigation Pipe/Valve/Controls 18,900 Small Motor Equipment 4,590 FY 2026 REQUESTS NOT FUNDED 60000 PERSONNEL Chemical Technician II 72,465$ 61140 PROFESSIONAL EXPENSES Stephens Farm Landscape 221,300$ Living History Park Move to RV/CC 7,260 Greeneway Trail Pisgah Move to RV/CC 3,900 Greeneway Trail Bergen Move to RV/CC 3,900 Greeneway Trail Rapids Move to RV/CC 300 GA Ave Median CPST IV 13,510 Railroad Ave Median Move to RV/CC 21,840 61190 SPECIAL DEPARTMENT SUPPLIES Riverside Concrete Planters 37,800$ Trees 88,000 Brick Pond Irrigation Move to Stormwat 8,000 POSITION TITLE 2023 2024 2025 2026 Superintendent 1 1 1 1 Supervisor of Prop Maintenance 1 1 1 1 Chemical Technician II 1 1 1 1 Heavy Equipment Operator I 1 1 1 1 Crew Leader 3 3 3 3 Irrigiation Technician 1 1 1 1 Grounds Worker III 3 9 9 9 Grounds Worker II 6 0 0 0 Tree Care Technician 1 1 1 1 TOTAL 18 18 18 18 PROPERTY MAINTENANCE PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 30 | Page General Fund PUBLIC SAFETY DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 31 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 5,397,916$ 6,252,599$ 6,539,783$ 6,769,290$ 60320 OVERTIME 348,020 498,542 426,200 444,400 60330 FICA 417,729 510,055 532,311 551,848 60340 EMPLOYEE RETIREMENT 1,118,695 1,373,858 1,428,407 1,467,986 60350 HEALTH INSURANCE 767,345 739,175 954,750 1,045,000 60390 WORKERS COMPENSATION 165,346 155,872 163,706 157,689 TOTAL PERSONNEL SERVICES 8,215,051$ 9,530,101$ 10,045,157$ 10,436,213$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 22,908$ 20,263$ 31,300$ 26,000$ 61020 DUES/TRAINING/TRAVEL 56,112 64,579 117,150 120,200 61040 AUTOMOTIVE EXPENSES 280,120 424,346 466,250 650,000 61050 UTILITY SERVICES - - 10,000 58,600 61060 DATA PROCESSING 188,489 250,334 304,710 285,560 61080 CONTRACTS/MAINTENANCE 172,348 114,325 110,600 112,600 61100 UNIFORMS 116,690 133,389 258,125 190,550 61111 SRO GRANT EXPENDITURES - 65,642 - - 61112 CVA EXPENDITURES 35,396 34,983 38,400 38,400 61113 LEN GRANT EXPENDITURES 5,280 6,593 10,000 10,000 61114 COMMUNITY POLICING 31,012 17,149 19,500 20,500 61115 DRUG RELATED ACCT-FEDERAL - - 15,000 15,000 61116 DRUG RELATED ACCT-STATE 21,886 7,535 5,000 5,000 61118 ANIMAL CONTROL SERVICES 11,887 12,839 28,000 38,000 61140 PROFESSIONAL EXPENSES 28,039 22,429 29,700 26,700 61190 SPECIAL DEPARTMENT SUPPLIES 100,297 148,356 194,200 134,850 61220 INSURANCE 158,014 224,946 242,040 212,528 61290 LEASE PURCHASE 550,294 451,784 362,801 288,347 TOTAL OPERATING EXPENSES 1,778,772$ 1,999,492$ 2,242,776$ 2,232,835$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT 200,921 600,297 656,000 940,000 70200 MACHINERY/EQUIPMENT 40,949 40,465 81,500 67,000 70700 BUILDINGS/FIXED EQUIPMENT -$ 8,000$ TOTAL CAPITAL OUTLAY 241,870$ 640,762$ 745,500$ 1,007,000$ TOTAL PROPERTY MAINTENANCE 10,235,693$ 12,170,355$ 13,033,433$ 13,676,048$ 4100 PUBLIC SAFETY FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Station Sergenat 89,674$ Dispatch Supervisor 87,567 Animal Control Officer July 1 Start 38,916 70100 AUTOMOTIVE EQUIPMENT Patrol Vehicles (8)800,000$ Admin Vehicle (2)140,000 70200 MACHINERY/EQUIPMENT 800 Radio 6,500$ Fire Hose Replacement 20,000 SWAT Shields 15,000 MultiGas Detector Kit 6,000 Fire Hydrate Adapters 8,000 Battery Powered PPV Fan 6,500 PUBLIC SAFETY DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 32 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Director of Public Safety 1 1 1 1 Captain 3 3 3 3 Lieutenant 8 8 8 8 Sergeant 9 9 9 10 Sergeant-School Resource 0 0 1 1 Corporal 6 6 6 6 Investigator/Narcotic Officer 4 4 4 4 Resource Officer 2 2 3 3 Public Safety Officer 31 31 32 32 Public Safety Officer (SRO Grant)5 5 4 4 Public Safety Officer (SCDHP Grant)1 1 2 2 Public Safety Officer (COPS Grant)0 0 3 3 Animal Control Officer 1 1 1 2 Crime Analyst 1 1 1 1 Supervisor, Records 0 0 1 1 Administrative Secretary 1 1 1 1 Supervisor, Communications 0 0 0 1 Communications Tech II 4 4 4 4 Communications Tech I 4 4 4 4 Records Clerk/Crime Victims Advocate 1 1 1 1 Records Clerk 2 2 2 2 Secretary, Criminal Investigations 1 1 1 1 Court Services Supervisor 1 1 0 0 Clerk of Court 1 1 0 0 Court Secretary 1 1 0 0 Maintenance Worker III 1 1 1 1 Fire Fighters 9 9 9 9 School Crossing Guards (PT)1 1 1 0 TOTAL 99 99 103 105 PUBLIC SAFETY FY 2026 REQUESTS NOT FUNDED 60000 PERSONNEL Public Safety Officer (5)421,216$ Fire Lieutenant 110,173 61060 DATA PROCESSING Fire Reporting Software 20,000$ 61080 CONTRACTS/MAINTENANCE HQ/Fire Station Pressure Washing Moved to CPF 20,000$ 61190 SPECIAL DEPARTMENT SUPPLIES Less Lethal Shot Guns 4,500$ 70100 AUTOMOTIVE EQUIPMENT Patrol Vehicles (11)1,100,000$ Admin Vehicle (3)210,000 70200 MACHINERY/EQUIPMENT Narcotic Identification-Drug Scanner 27,000$ Drone Program 50,000 PERSONNEL AUTHORIZATIONS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 33 | Page General Fund ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 34 | Page General Fund PUBLIC WORKS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 35 | Page General Fund ENGINEERING AND PUBLIC WORKS The Engineering and Public Works Department contributes to the City’s mission by providing superior public services such as: maintaining and improving the condition of our streets, ensuring new development is constructed properly, providing excellent delivery of capital projects, maintaining and operating our traffic signals in a safe and effective manner, keeping our storm drain systems well maintained, being environmental stewards of the community, and promoting and educating our residents regarding the need to protect our environment for future generations. DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 36 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 224,849$ 276,572$ 272,407$ 314,773$ 60320 OVERTIME -$ 1,887$ -$ 2,000$ 60330 FICA 16,304 21,058 20,840 24,004 60340 EMPLOYEE RETIREMENT 39,873 53,026 51,921 59,806 60350 HEALTH INSURANCE 24,490 22,628 38,000 40,000 60390 WORKERS COMPENSATION 5,329 5,966 6,137 6,262 TOTAL PERSONNEL SERVICES 310,845$ 381,137$ 389,305$ 446,845$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 121$ 547$ 500$ 500$ 61020 DUES/TRAINING/TRAVEL 2,790 5,711 4,325 4,325 61040 AUTOMOTIVE EXPENSES 2,174 2,232 5,200 5,200 61050 UTILITY SERVICES - - 3,100 3,100 61060 DATA PROCESSING 7,172 7,594 7,700 7,700 61080 CONTRACTS/MAINTENANCE 2,717 3,178 300 400 61100 UNIFORMS 1,285 1,237 1,100 1,100 61140 PROFESSIONAL EXPENSES 89 60 - - 61190 SPECIAL DEPARTMENT SUPPLIES 608 1,263 1,500 1,500 61220 INSURANCE 1,930 2,859 2,997 2,614 61290 LEASE PURCHASE 5,277 - - - TOTAL OPERATING EXPENSES 24,163$ 24,681$ 26,722$ 26,439$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT - 28,000 - TOTAL CAPITAL OUTLAY -$ -$ 28,000$ -$ TOTAL ENGINEERING 335,008$ 405,818$ 444,027$ 473,284$ 4200 ENGINEERING POSITION TITLE 2023 2024 2025 2026 Director of Eng & Public Works 0.5 0.5 0.5 0.5 Engineer II 1 1 1 1 Engineering Technician 1 1 1 1 Engineering Inspector 0.5 0.5 0.5 0.5 Engineering Inspector II 0 1 1 1 TOTAL 3 4 4 4 ENGINEERING ENGINEERING PERSONNEL AUTHORIZATIONS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 37 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61050 UTILITY SERVICES 425,979 408,569 432,000 485,935 61080 CONTRACTS/MAINTENANCE 4,176 15,165 5,000 5,000 61190 SPECIAL DEPARTMENT SUPPLIES 1,437 2,232 14,000 14,000 61220 INSURANCE 33,496 45,248 56,405 49,631 TOTAL OPERATING EXPENSES 465,088$ 471,214$ 507,405$ 554,566$ TOTAL STREET LIGHTS 465,088$ 471,214$ 507,405$ 554,566$ 4210 STEET LIGHTS ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 404,696$ 446,549$ 534,310$ 554,300$ 60320 OVERTIME 3,755$ 9,773$ 7,000$ -$ 60330 FICA 30,421 34,481 41,411 42,404 60340 EMPLOYEE RETIREMENT 73,611 86,351 103,174 105,650 60350 HEALTH INSURANCE 89,796 75,426 95,000 100,000 60390 WORKERS COMPENSATION 14,240 14,335 13,931 12,443 TOTAL PERSONNEL SERVICES 616,519$ 666,915$ 794,826$ 814,797$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 114$ 90$ 1,000$ 1,000$ 61020 DUES/TRAINING/TRAVEL 398 760 2,900 2,975 61040 AUTOMOTIVE EXPENSES 37,334 37,027 50,000 42,000 61050 UTILITY SERVICES - - 3,000 3,000 61080 CONTRACTS/MAINTENANCE 113,714 143,223 20,912 31,000 61090 BUILDING MATERIALS 58,040 44,590 82,500 85,000 61100 UNIFORMS 7,703 6,270 9,800 10,000 61140 PROFESSIONAL EXPENSES 13,974 10,600 19,270 19,270 61190 SPECIAL DEPARTMENT SUPPLIES 17,375 6,375 25,500 66,500 61220 INSURANCE 17,339 36,357 41,912 27,943 61290 LEASE PURCHASE 49,824 28,877 28,878 19,082 TOTAL OPERATING EXPENSES 315,815$ 314,169$ 285,672$ 307,770$ CAPITAL OUTLAY 70200 MACHINERY/EQUIPMENT - - 22,500 141,000 TOTAL CAPITAL OUTLAY -$ -$ 22,500$ 141,000$ TOTAL STREETS & DRAINS 932,334$ 981,084$ 1,102,998$ 1,263,567$ 4220 STREETS & DRAINS STREET LIGHTS STREETS AND DRAINS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 38 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Superintendant of Streets/Drains 1 1 1 1 Streets/Drains Supervisor 1 1 1 1 Streets/Drain Foreman 1 1 1 1 Vehicle Operator III 1 1 1 1 Heavy Equipment Operator I 2 2 2 2 Trades Worker 3 4 4 4 Street Laborer 2 0 0 0 TOTAL 11 10 10 10 STREETS & DRAINS FY 2026 BUDGET HIGHLIGHTS 61190 SPECIAL DEPARTMENT SUPPLIES Refurbish existing wayfinding signs 41,000$ 70200 MACHINERY/EQUIPMENT Backhoe/Loader 122,000$ Equipment Trailer 19,000 PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 39 | Page General Fund PARKS, RECREATION, AND TOURISM DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 40 | Page General Fund PARKS AND RECREATION The North Augusta Parks & Recreation Staff is committed to providing the best programs and facilities to enhance the quality of life in our community. The mission of the North Augusta Parks & Recreation Department is to provide a quality system of parks and recreation facilities and positive leisure opportunities that are available to all persons in the community. DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 41 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 473,416$ 500,578$ 571,123$ 595,570$ 60320 OVERTIME 10,094$ 23,040$ 13,500$ 13,000$ 60330 FICA 35,696 40,044 44,724 46,556 60340 EMPLOYEE RETIREMENT 86,569 99,704 111,430 115,994 60350 HEALTH INSURANCE 65,306 60,341 85,500 90,000 60390 WORKERS COMPENSATION 12,978 13,923 13,582 13,438 TOTAL PERSONNEL SERVICES 684,059$ 737,630$ 839,859$ 874,558$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 1,550$ 1,205$ 2,400$ 2,400$ 61020 DUES/TRAINING/TRAVEL 3,575 9,034 7,375 7,375 61040 AUTOMOTIVE EXPENSES 3,620 1,639 4,925 4,925 61080 CONTRACTS/MAINTENANCE 9,083 6,751 5,500 5,500 61100 UNIFORMS 313 - 900 1,500 61130 ADVERTISING 392 275 650 650 61140 PROFESSIONAL EXPENSES 212,606 202,683 6,000 6,000 61190 SPECIAL DEPARTMENT SUPPLIES 7,511 5,217 8,000 8,000 31211 BASKETBALL PROGRAM 42,822 19,957 70,500 65,000 61212 SOFTBALL PROGRAM 38,379 30,647 50,000 46,000 61213 FOOTBALL PROGRAM 54,550 83,767 82,000 72,000 61214 BASEBALL PROGRAM 59,019 71,941 69,665 72,000 61215 SOCCER PROGRAM 43,891 41,922 79,000 75,000 61216 VOLLEYBALL PROGRAM 4,500 4,568 12,500 13,500 61217 CONCESSION STAND SUPPLIES 68,480 72,146 65,000 105,000 61220 INSURANCE 27,684 52,616 57,337 51,035 61290 LEASE PURCHASE 8,444 - - - TOTAL OPERATING EXPENSES 586,419$ 604,368$ 521,752$ 535,885$ CAPITAL OUTLAY 70200 MACHINERY/EQUIPMENT - 30,000 - 70,000 70400 FURNITURE/FIXTURES -$ 2,500$ 70700 BUILDINGS/FIXED EQUIPMENT 30,000$ TOTAL CAPITAL OUTLAY -$ 30,000$ 32,500$ 70,000$ TOTAL RECREATION 1,270,478$ 1,371,998$ 1,394,111$ 1,480,443$ 4300 RECREATION RECREATION DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 42 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Director of Parks/Recreation 1 1 1 1 Supintendent Programs/Facilities 1 1 1 1 Program Coordinator 1 1 1 1 Program Coordinator II 1 1 1 1 Administrative Secretary 1 1 1 1 Center Program Coordinator 3 3 3 3 Greeneway Coordinator 0 0 1 1 TOTAL 8 8 9 9 RECREATION FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Program Coordinator Grade Increase 6,243$ 70200 MACHINERY/EQUIPMENT EZ Go Golf Cart 20,000$ EZ Go Golf Cart 20,000 Power Turf Renovation Attachment 30,000 FY 2026 REQUESTS NOT FUNDED 60000 PERSONNEL Maintenance Worker III 57,983$ PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 43 | Page General Fund FY 2026 BUDGET HIGHLIGHTS 61080 CONTRACTS/MAINTENANCE Adding 4 Water Fountains 20,000$ Park Repairs Increase to 40,000$ 61140 PROFESSIONAL EXPENSES CC Maintenance 20,000$ 61190 SPECIAL DEPARTMENT SUPPLIES Greeneway Team Tools 15,000$ 70200 MACHINERY/EQUIPMENT Ford Maverick 28,000$ Gator 20,000 FY 2026 REQUESTS NOT FUNDED 70200 MACHINERY/EQUIPMENT Gator 20,000$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 262,367$ 298,639$ 376,607$ 382,789$ 60320 OVERTIME 16,200$ 13,780$ 16,063$ 16,063$ 60330 FICA 20,422 23,167 30,040 30,513 60340 EMPLOYEE RETIREMENT 49,996 59,120 74,843 76,021 60350 HEALTH INSURANCE 57,143 60,341 76,000 80,000 60390 WORKERS COMPENSATION 7,889 8,235 10,180 9,026 TOTAL PERSONNEL SERVICES 414,017$ 463,282$ 583,733$ 594,412$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 66$ 3,712$ 1,500$ 2,500$ 61020 DUES/TRAINING/TRAVEL 506 176 2,100 2,100 61040 AUTOMOTIVE EXPENSES 18,941 21,354 16,425 20,000 61050 UTILITY SERVICES 29,567 23,511 25,000 25,000 61080 CONTRACTS/MAINTENANCE 71,572 114,168 85,000 127,280 61090 BUILDING MATERIALS 3,725 3,410 10,000 10,000 61100 UNIFORMS 1,020 810 1,500 2,500 61140 PROFESSIONAL EXPENSES 11,140 9,181 20,000 30,000 61190 SPECIAL DEPARTMENT SUPPLIES 3,738 2,710 5,000 20,000 61220 INSURANCE 20,916 16,707 21,143 19,924 61290 LEASE PURCHASE 16,021 16,021 16,022 13,634 TOTAL OPERATING EXPENSES 177,212$ 211,760$ 203,690$ 272,938$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT - 28,000 70200 MACHINERY/EQUIPMENT - - 147,000 20,000 TOTAL CAPITAL OUTLAY -$ -$ 147,000$ 48,000$ TOTAL PARKS 591,229$ 675,042$ 934,423$ 915,350$ 4310 PARKS PARKS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 44 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Maintenance Supervisor 0 1 1 1 Maintenance Foreman II 1 1 1 1 Crew Leader 1 0 0 0 Maintenance Technician 1 1 1 1 Grounds Worker III 1 5 5 5 Grounds Worker II 3 0 0 0 TOTAL 7 8 8 8 PARKS PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 45 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 312,086$ 291,671$ 320,850$ 378,582$ 60320 OVERTIME 4,072 15,115 11,000 11,000 60330 FICA 23,372 23,284 25,387 29,803 60340 EMPLOYEE RETIREMENT 56,313 58,462 63,251 74,256 60350 HEALTH INSURANCE 40,816 33,942 52,250 60,000 60390 WORKERS COMPENSATION 8,117 8,695 7,351 7,628 TOTAL PERSONNEL SERVICES 444,776$ 431,169$ 480,089$ 561,269$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 18,663$ 16,800$ 22,500$ 22,500$ 61020 DUES/TRAINING/TRAVEL 100 4,005 900 900 61040 AUTOMOTIVE EXPENSES 172 121 2,025 1,900 61050 UTILITY SERVICES - - 500 500 61060 DATA PROCESSING - - 16,700 16,700 61080 CONTRACTS/MAINTENANCE 160,414 117,364 117,600 135,500 61100 UNIFORMS 627 130 700 1,500 61130 ADVERTISING 2,143 - 1,100 1,100 61160 PEACH JAM - - 362,500 - 61180 TOURNAMENTS/SPECIAL EVENTS 447,699 478,563 7,500 7,500 61190 SPECIAL DEPARTMENT SUPPLIES 23,144 15,845 13,600 13,600 61220 INSURANCE 24,608 37,587 54,575 58,708 TOTAL OPERATING EXPENSES 677,570$ 670,415$ 600,200$ 260,408$ TOTAL RVP ACTIVITIES CENTER 1,122,346$ 1,101,584$ 1,080,289$ 821,677$ 4330 RVP ACTIVITIES CENTER FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Program Coordinator Grade Increase 6,243$ Program Coordinator fully funded in GF 44,480$ 61160 PEACH JAM Reconstructed so City bears no expense FY 2026 REQUESTS NOT FUNDED 60000 PERSONNEL Maintenance Worker III 56,698$ RVP ACTIVITIES CENTER DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 46 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Programs/Facilities Supervisor 1 0 0 0 Program Coordinator II 0 0.5 0.5 1 Crew Leader 1 1 1 1 Maintenance Worker III 1 1 1 1 Center Program Coordinator 0 0 1 1 Center Coordinator (FT)2 2 2 2 Center Coordinator (PT)5 5 3 3 TOTAL 10 9.5 8.5 9 RVP ACTIVITIES CENTER PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 47 | Page General Fund TOURISM The Tourism Department's purpose includes enhancing the quality of life for residents and visitors. This involves promoting tourism as a positive force by balancing the community’s needs for social opportunities and generating economic catalysts for commercial entities. By managing tourism, the department strives to improve the quality of life for residents by providing programmed activities at public amenities, leisure opportunities, and a vibrant community atmosphere Jack O Lantern Jubilee drew over 20,000 patrons in 2024* * Source: Placer.AI. DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 48 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 46,169$ 49,769$ 50,525$ 52,040$ 60320 OVERTIME 4,326$ 2,848$ 2,500$ 2,500$ 60330 FICA 3,777 4,057 4,057 4,173 60340 EMPLOYEE RETIREMENT 9,002 10,008 10,107 10,396 60350 HEALTH INSURANCE 8,163 7,542 9,500 10,000 60390 WORKERS COMPENSATION 1,011 1,681 1,256 1,219 TOTAL PERSONNEL SERVICES 72,448$ 75,905$ 77,945$ 80,328$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 4,060$ 1,577$ 3,550$ 3,550$ 61020 DUES/TRAINING/TRAVEL 1,000 - 500 500 61040 AUTOMOTIVE EXPENSES 575 1,360 1,000 1,000 61050 UTILITY SERVICES 20,923 38,792 30,000 25,000 61060 DATA PROCESSING - - 2,400 5,000 61080 CONTRACTS/MAINTENANCE 26,968 22,073 17,200 19,700 61100 UNIFORMS 292 595 1,000 1,000 61140 PROFESSIONAL EXPENSES 12,008 18,103 23,220 35,832 61190 SPECIAL DEPARTMENT SUPPLIES 3,261 8,066 11,000 11,000 61220 INSURANCE 3,810 10,710 8,570 6,299 TOTAL OPERATING EXPENSES 72,897$ 101,276$ 98,440$ 108,881$ CAPITAL OUTLAY 70200 MACHINERY/EQUIPMENT 13,750 TOTAL CAPITAL OUTLAY -$ -$ -$ 13,750$ TOTAL TOURISM FACILITIES 145,345$ 177,181$ 176,385$ 202,959$ FY 2026 BUDGET HIGHLIGHTS 70200 MACHINERY/EQUIPMENT Floor Scrubber 13,750$ FY 2026 REQUESTS NOT FUNDED 61080 CONTRACTS/MAINTENANCE Palmetto Terrace Flooring 93,000$ Paving 230,000 Exterior Painting 38,500 Cameras 30,000 Amphitheater Room 45,704 70200 MACHINERY/EQUIPMENT Boiler Move to CPF 34,000$ Warming Cabinet 2,800 4320 TOURISM FACILITIES TOURISM FACILITIES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 49 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Center Program Coordinator 1 1 1 1 TOTAL 1 1 1 1 TOURISM FACILITIES PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS • Transformed a lightly used meeting space at the Community Center into an area appropriate for corporate meetings. The area includes conference style tables and chairs along with a smart-board with virtual conferencing capabilities. • Replaced carpet in the main ball room of the Community Center with LVT. • Coordinated painting and LED lighting projects in the main ball room, lobby, halls and meeting rooms. • Provided space and encouraged community engaging events such as conferences, blood drives, civic clubs, job fairs and arts & cultural activities. OBJECTIVES • Continue improvements to facilities by thorough maintenance and gradual improvements to bring facilities up to standard. • Continue to provide an affordable rental space for the public to host private events and encourage community. • Continue to provide conference space for local entities as well as encourage groups from outside of the CSRA to host events in North Augusta. DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 50 | Page General Fund ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 54,500$ 84,309$ 87,489$ 92,073$ 60320 OVERTIME - 5,706 - - 60330 FICA 3,943 6,821 6,693 7,044 60340 EMPLOYEE RETIREMENT 9,629 16,697 16,676 17,549 60350 HEALTH INSURANCE 8,163 7,542 9,500 10,000 60390 WORKERS COMPENSATION 1,370 1,411 2,166 2,011 TOTAL PERSONNEL SERVICES 77,605$ 122,486$ 122,524$ 128,677$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 13,315$ 11,084$ 1,000$ 2,500$ 61020 DUES/TRAINING/TRAVEL 141 265 3,500 4,750 61040 AUTOMOTIVE EXPENSES 13,604 6,983 17,500 13,500 61060 DATA PROCESSING - - - 3,500 61100 UNIFORMS - - - 500 61130 ADVERTISING - - 2,500 2,500 61140 PROFESSIONAL EXPENSES 6,676 3,919 - - 61170 TOURISM EVENTS 205,447 233,522 250,000 255,000 61190 SPECIAL DEPARTMENT SUPPLIES 5,000 61220 INSURANCE 20,228 22,943 25,954 29,389 TOTAL OPERATING EXPENSES 259,411$ 278,716$ 300,454$ 316,639$ TOTAL TOURISM 337,016$ 401,202$ 422,978$ 445,316$ FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Events Coordinator Grade Increase 4,436$ 61170 TOURISM EVENTS JOJ 125,000$ River Event 50,000 ENA Concerts 80,000 FY 2026 REQUESTS NOT FUNDED 61170 TOURISM EVENTS JOJ Increase of 125,000$ River Event Increase of 50,000 ENA Concerts Increase of 50,000 4325 TOURISM TOURISM DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA 51 | Page General Fund POSITION TITLE 2023 2024 2025 2026 Manager of Tourism & Marketing 0 0.5 0.5 0.5 Events Coordinator 1 0.5 0.5 0.5 TOTAL 1 1 1 1 TOURISM PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS • Re-launched the Tourism efforts for the City of North Augusta by developing new branding, website and social media platforms. • Onboarded a new trolley in effort to bring connectivity and public transportation in the Downtown & Riverside Village Districts. • Re-energized traditional events and established a consistent seasonal series of events for citizens and visitors to enjoy. These events are free to attend in an effort to drive economic catalysts for area merchants and, most importantly, provide quality of life experiences for residents. OBJECTIVES • Continue providing quality events and festivals for residents & visitors. • Continue to build the Explore North Augusta and City of North Augusta brands. • Introduce new ideas and methods for communication to enhance awareness and provide quality of life opportunities for residents & visitors. DRAFT RIVERFRONT C/C REDEVLOPMENT FUND DRAFT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 2 | Page RIVERFRONT C/C REDEVELOPMENT FUND DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 3 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Local Accommodatons Tax 367,252$ 499,213$ 451,878$ 501,315$ Local Hospitality Tax 2,566,211 2,728,679 2,750,000 2,875,000 Miscellaneous 94,083 176,120 305 - Transfers - 356 446 973 Total Revenues 3,027,546$ 3,404,368$ 3,202,629$ 3,377,288$ EXPENSES: (by department) City Council 975$ -$ -$ 333,333$ City Buildings - 23,436 - - Property Maintenance - - - 37,200 Parks - - 475,000 488,500 Tourism 769,516 544,834 471,285 378,814 Non-Departmental 1,440,564 1,562,574 1,185,024 1,304,562 Total Expenses 2,211,055$ 2,130,844$ 2,131,309$ 2,542,409$ Operating Surplus 816,491$ 1,273,524$ 1,071,320$ 834,879$ CITY OF NORTH AUGUSTA SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 4 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61080 REPAIRS AND MAINTENANCE 975$ -$ -$ -$ 61140 PROFESSIONAL EXPENSES - - - 333,333 TOTAL OPERATING EXPENSES 975$ -$ -$ 333,333$ TOTAL CITY COUNCIL 975$ -$ -$ 333,333$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 61080 REPAIRS AND MAINTENANCE -$ 23,436$ -$ -$ TOTAL OPERATING EXPENSES -$ 23,436$ -$ -$ TOTAL CITY BUILDINGS -$ 23,436$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61140 PROFESSIONAL EXPENSES -$ -$ -$ 37,200$ TOTAL OPERATING EXPENSES -$ -$ -$ 37,200$ TOTAL PROPERTY MAINTENANCE -$ -$ -$ 37,200$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61050 UTILITY SERVICES -$ -$ 226,000$ 226,000$ 61080 CONTRACTS/MAINTENANCE - - 227,500 227,500 61090 BUILDING MATERIALS - - 21,500 35,000 TOTAL OPERATING EXPENSES -$ -$ 475,000$ 488,500$ TOTAL PROPERTY MAINTENANCE -$ -$ 475,000$ 488,500$ 4000 CITY COUNCIL 4065 PROPERTY MAINTENANCE 4310 PARKS 4060 CITY BUILDINGS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 5 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 55,129$ 138,521$ 167,090$ 158,213$ 60320 OVERTIME 4,690 60330 FICA 4,215 10,842 12,783 12,104 60340 EMPLOYEE RETIREMENT 9,910 26,999 31,848 30,156 60350 HEALTH INSURANCE 8,163 18,857 23,750 20,000 60390 WORKERS COMPENSATION 1,371 1,432 4,314 3,841 TOTAL PERSONNEL SERVICES 78,788$ 201,341$ 239,785$ 224,314$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 77$ 392$ 1,000$ -$ 61020 DUES/TRAINING/TRAVEL 2,183 766 2,500 - 61040 AUTOMOTIVE EXPENSES - - 3,000 - 61050 UTILITY SERVICES 220,917 185,945 - - 61080 CONTRACTS/MAINTENANCE 130,175 112,329 - 4,500 61090 BUILDING MATERIALS 15,005 2,547 - - 61130 ADVERTISING 3,478 - - - 61190 SPECIAL DEPARTMENT SUPPLIES - 20,413 75,000 100,000 TOTAL OPERATING EXPENSES 371,835$ 322,392$ 81,500$ 104,500$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT - - 100,000 - 70600 PARK IMPROVEMENTS 318,893$ 21,101$ 50,000$ 50,000$ TOTAL CAPITAL OUTLAY 318,893$ 21,101$ 150,000$ 50,000$ TOTAL PROPERTY MAINTENANCE 769,516$ 544,834$ 471,285$ 378,814$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 80010 TRANSFER TO GENERAL FUND 40,075$ 40,075$ 40,075$ 134,725$ 80030 TRANSFER TO UTILITIES FUND - - - 1,990 80080 TRANSFER TO NAPFC FUND 1,400,489 1,522,499 1,144,949 1,167,847 TOTAL OPERATING EXPENSES 1,440,564$ 1,562,574$ 1,185,024$ 1,304,562$ TOTAL NON-DEPARTMENTAL 1,440,564$ 1,562,574$ 1,185,024$ 1,304,562$ FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Events Coordinator Grade Increase 4,436$ Marketing Coordinator Grade Increase 6,504 61140 PROFESSIONAL EXPENSESS Grant for South City Partners 333,333$ Property Maintence Contracts 37,200 NON-DEPARTMENTAL 4325 TOURISM DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 6 | Page POSITION TITLE 2023 2024 2025 2026 Manager of Tourism & Marketing 0 0.5 0.5 0.5 Tourism & Marketing Coordinator 1 1 1 1 Events Coordinator 0 0.5 0.5 0.5 Program Coordinator II 0 0.5 0.5 0 TOTAL 1 2.5 2.5 2 TOURISM PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT CAPITAL PROJECTS FUND DRAFT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 2 | Page CAPITAL PROJECTS FUND DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 3 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Current Taxes 539,559$ 546,197$ 562,228$ 597,516$ Miscellaneous 268,313 768,260 - - Transfers 3,192,873 3,081,287 - - Total Revenues 4,000,745$ 4,395,744$ 562,228$ 597,516$ EXPENSES: (by department) Administration 17,830$ 33,174$ -$ -$ Information Technology 998 - - - Planning & Development 34,288 12,725 - 150,000 Community Development 4,526 36,807 - - City Buildings 64,340 9,106 20,000 - Property Maintenance - 9,979 - - Public Safety 1,160,440 202,623 184,859 154,275 Streets & Drains 179,608 - - - Recreation 170,297 21,780 - - Parks 158,487 1,810,113 - - RVP Activities Center - 80,700 - - Tourism Facilities 58,392 47,105 118,600 127,000 Tourism 25,877 - - - Non-Departmental 110,480 110,656 110,659 110,658 Total Expenses 1,985,563$ 2,374,768$ 434,118$ 541,933$ CITY OF NORTH AUGUSTA SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 4 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61191 EDUCATION REIMBURSEMENT 12,148$ 33,882$ -$ -$ 61200 FAÇADE GRANT PROGRAM 5,682 - - - TOTAL OPERATING EXPENSES 17,830$ 33,882$ -$ -$ TOTAL ADMINISTRATION 17,830$ 33,882$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61140 PROFESSIONAL SERVICES 998$ -$ -$ -$ TOTAL OPERATING EXPENSES 998$ -$ -$ -$ TOTAL INFORMATION TECHNOLOGY 998$ -$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61140 PROFESSIONAL SERVICES 34,288$ 12,725$ -$ 150,000$ TOTAL OPERATING EXPENSES 34,288$ 12,725$ -$ 150,000$ TOTAL PLANNING & DEVELOPMENT 34,288$ 12,725$ -$ 150,000$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61140 PROFESSIONAL SERVICES 4,526$ 36,807$ -$ -$ TOTAL OPERATING EXPENSES 4,526$ 36,807$ -$ -$ TOTAL COMMUNITY DEVELOPMENT 4,526$ 36,807$ -$ -$ 4010 ADMINISTRATION 4015 INFORMATION TECHNOLOGY 4055 PLANNING & DEVELOPMENT 4058 COMMUNITY DEVLOPMENT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 5 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61080 REPAIRS AND MAINTENANCE 17,233$ 9,106$ 20,000$ -$ TOTAL OPERATING EXPENSES 17,233$ 9,106$ 20,000$ -$ CAPITAL OUTLAY 70700 BUILDINGS/FIXED EQUIPMENT 47,107$ -$ -$ -$ TOTAL CAPITAL OUTLAY 47,107$ -$ -$ -$ TOTAL STREETS & DRAINS 64,340$ 9,106$ 20,000$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61190 SPECIAL DEPARTMENT SUPPLIES -$ 9,979$ -$ -$ TOTAL OPERATING EXPENSES -$ 9,979$ -$ -$ TOTAL PROPERTY MAINTENANCE -$ 9,979$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61080 REPAIRS AND MAINTENANCE -$ -$ -$ 20,000$ 61190 SPECIAL DEPARTMENT SUPPLIES 5,950 - - - 61290 LEASE PURCHASE 235,857 202,623 168,859 134,275 TOTAL OPERATING EXPENSES 241,807$ 202,623$ 168,859$ 154,275$ CAPITAL OUTLAY 70200 MACHINES/EQUIPMENT 694,908$ -$ -$ -$ 70700 BUILDINGS/FIXED EQUIPMENT 223,725 - 16,000 - TOTAL CAPITAL OUTLAY 918,633$ -$ 16,000$ -$ TOTAL PUBLIC SAFETY 1,160,440$ 202,623$ 184,859$ 154,275$ 4100 PUBLIC SAFETY 4060 CITY BUILDINGS 4065 PROPERTY MAINTENANCE DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 6 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 CAPTTAL OUTLAY 70600 PARK IMPROVEMENTS 179,608$ -$ -$ -$ TOTAL CAPITAL OUTLAY 179,608$ -$ -$ -$ TOTAL STREETS & DRAINS 179,608$ -$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61140 PROFESSIONAL SERVICES 92,945$ 8,500$ -$ -$ TOTAL OPERATING EXPENSES 92,945$ 8,500$ -$ -$ CAPITAL OUTLAY 70200 MACHINES/EQUIPMENT 77,352$ 13,280$ -$ -$ TOTAL CAPITAL OUTLAY 77,352$ 13,280$ -$ -$ TOTAL RECREATION 170,297$ 21,780$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61080 REPAIRS AND MAINTENANCE 9,917$ 7,500$ -$ -$ 61140 PROFESSIONAL SERVICES 89,800 - - - TOTAL OPERATING EXPENSES 99,717$ 7,500$ -$ -$ CAPITAL OUTLAY 70200 MACHINES/EQUIPMENT 6,890$ 100,114$ -$ -$ 70700 BUILDINGS/FIXED EQUIPMENT 51,881 1,698,789 TOTAL CAPITAL OUTLAY 6,890$ 100,114$ -$ -$ TOTAL RECREATION 106,607$ 107,614$ -$ -$ 4220 STREETS & DRAINS 4300 RECREATION 4310 PARKS DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Riverfront C/C Redevelopment Fund 7 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61080 REPAIRS AND MAINTENANCE -$ -$ -$ 93,000$ TOTAL OPERATING EXPENSES -$ -$ -$ 93,000$ CAPITAL OUTLAY 70700 BUILDINGS/FIXED EQUIPMENT 58,392$ 47,105$ 118,600$ 34,000$ TOTAL CAPITAL OUTLAY 58,392$ 47,105$ 118,600$ 34,000$ TOTAL TOURISM FACILITIES 58,392$ 47,105$ 118,600$ 127,000$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 CAPITAL OUTLAY 70200 MACHINES/EQUIPMENT 25,877$ 100,114$ -$ -$ TOTAL CAPITAL OUTLAY 25,877$ 100,114$ -$ -$ TOTAL TOURISM 25,877$ 100,114$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 CAPITAL OUTLAY 70200 MACHINES/EQUIPMENT -$ 80,700$ -$ -$ TOTAL CAPITAL OUTLAY -$ 80,700$ -$ -$ TOTAL RVP ACTIVITIES CENTER -$ 80,700$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 TRANSFERS OUT 80010 GENERAL FUND 89,978$ 85,536$ 79,765$ 80,813$ 80040 STORMWATER FUND 2,132 2,644 2,927 2,453 80050 SANITATION FUND 8,208 9,604 11,402 10,839 80060 UTILITIES FUND 10,162 12,516 16,119 15,580 80070 RIVERFRONT C/C REDEV FUND - 356 446 973 TOTAL TRANSFERS OUT 110,480$ 110,656$ 110,659$ 110,658$ TOTAL NON-DEPARTMENTAL 110,480$ 110,656$ 110,659$ 110,658$ 4330 RVP ACTIVITIES CENTER NON-DEPARTMENTAL 4320 TOURISM FACILITIES 4325 TOURISM DRAFT OTHER REVENUE FUNDS DRAFT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 2 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget State Accommodations - 30% Advertis & Prom 76,773$ 105,365$ 70,000$ 125,000$ State Accommodations - 65% Tourism Related 166,342 118,481 150,000 265,000 Miscellaneous 26,229 9,022 - - Total Revenues 269,344$ 232,868$ 220,000$ 390,000$ EXPENSES: (by department) Tourism 132,580$ 188,563$ -$ 387,032$ Total Expenses 132,580$ 188,563$ -$ 387,032$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61120 30% ADVERTISING & PROMOTIONS 29,589$ 70,081$ -$ 122,221$ 61121 65% TOURISM RELATED 102,991 118,481 - 264,811 TOTAL OPERATING EXPENSES 132,580$ 188,562$ -$ 387,032$ TOTAL TOURISM 132,580$ 188,562$ -$ 387,032$ 4325 TOURISM ACCOMMODATIONS TAX FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPARTMENTAL EXPENSE DETAIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 3 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget County Treasury Total 88,526$ 98,840$ 78,000$ 98,000$ Miscellaneous 1,176 1,253 - - Total Revenues 89,702$ 100,093$ 78,000$ 98,000$ EXPENSES: (by department) Public Safety 103,643$ 93,792$ 78,000$ 98,000$ Total Expenses 103,643$ 93,792$ 78,000$ 98,000$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61190 SPECIAL DEPARTMENT SUPPLIES 103,643$ 93,792$ 78,000$ 98,000$ TOTAL OPERATING EXPENSES 103,643$ 93,792$ 78,000$ 98,000$ TOTAL PUBLIC SAFETY 103,643$ 93,792$ 78,000$ 98,000$ 4100 PUBLIC SAFETY FIREMEN’S FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPARTMENTAL EXPENSE DETAIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 4 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget State Treasury-SCDOT 640,545$ 102,568$ 350,000$ 350,000$ Miscellaneous 1,868 11,972 1,000 1,000 Total Revenues 642,413$ 114,540$ 351,000$ 351,000$ EXPENSES: (by department) Public Safety 887,629$ 93,714$ 351,000$ 351,000$ Total Expenses 887,629$ 93,714$ 351,000$ 351,000$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61190 SPECIAL DEPARTMENT SUPPLIES 6,711$ 4,208$ 1,000$ 1,000$ 64710 SIDEWALK/CURBING 446,795$ 13,641$ 64720 STREET RESURFACING 434,123$ 75,866$ 350,000$ 350,000$ TOTAL OPERATING EXPENSES 887,629$ 93,715$ 351,000$ 351,000$ TOTAL STREETS & DRAINS 887,629$ 93,715$ 351,000$ 351,000$ 4220 STREETS & DRAINS STREET IMPROVEMENT FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPARTMENTAL EXPENSE DETAIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 5 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget TIF Increment - City 1,962,813$ 2,030,210$ 1,299,730$ 1,470,013$ TIF Increment - County 1,466,171$ 1,771,653$ 864,071$ 986,828$ Miscellaneous 14,869 23,135 - - Total Revenues 3,443,853$ 3,824,998$ 2,163,801$ 2,456,841$ EXPENSES: (by department) Non-Departmental 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$ Total Expenses 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 80080 TRANSFER TO NA PUBLIC FACILITIES FUND 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$ TOTAL OPERATING EXPENSES 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$ TOTAL NON-DEPARTMENTAL 3,400,000$ 3,723,205$ 2,556,137$ 2,590,058$ NON-DEPARTMENTAL TAX IMPROVEMENT FINANCING FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPARTMENTAL EXPENSE DETAIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 6 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Miscellaneous 1,327 1,386 - - Total Revenues 1,327$ 1,386$ -$ -$ EXPENSES: (by department) Streets & Drains -$ -$ -$ -$ Total Expenses -$ -$ -$ -$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 64720 STREET RESURFACING -$ -$ -$ -$ TOTAL OPERATING EXPENSES -$ -$ -$ -$ TOTAL STREETS & DRAINS -$ -$ -$ -$ 4220 STREETS & DRAINS TRANSPORTATION IMPROVEMENT FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPARTMENTAL EXPENSE DETAIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 7 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Sales Tax Revenue 3,423,388$ 15,190,310$ -$ -$ Miscellaneous 355,445 81,917 - - Total Revenues 3,778,833$ 15,272,227$ -$ -$ EXPENSES: (by department) City Council 1,770,261$ 1,770,173$ 1,769,849$ 1,770,279$ Public Safety 11,218,233 10,961,722 - - Streets & Drains 2,384,973 69,784 - - Total Expenses 15,373,467$ 12,801,679$ 1,769,849$ 1,770,279$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 85010 PRINCIPLE EXPENSE 1,678,000$ 1,698,000$ 1,718,000$ 1,739,000$ 85020 INTEREST EXPENSE 92,261$ 72,173$ 51,849$ 31,279$ TOTAL OPERATING EXPENSES 1,770,261$ 1,770,173$ 1,769,849$ 1,770,279$ TOTAL CITY COUNCIL 1,770,261$ 1,770,173$ 1,769,849$ 1,770,279$ 4000 CITY COUNCIL CAPITAL PROJECTS SALES TAX IV FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPARTMENTAL EXPENSE DETAIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 8 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Riverside Village Parking 49,171$ 242,326$ 50,000$ 50,000$ Baseball Stadium 541,625 544,383 580,000 580,000 Miscellaneous 608,735 343,501 165,000 205,000 Transfers 5,251,438 5,394,755 3,701,086 3,757,905 Total Revenues 6,450,969$ 6,524,965$ 4,496,086$ 4,592,905$ EXPENSES: (by department) City Council 4,004,658$ 4,161,584$ 4,137,443$ 4,193,701$ City Buildings 796,093 468,529 544,525 567,000 Total Expenses 4,800,751$ 4,630,113$ 4,681,968$ 4,760,701$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61140 PROFESSIONAL SERVICES 63,630 170,507 50,000 50,000 85010 PRINCIPLE EXPENSE 780,000$ 855,000$ 980,000$ 1,070,000$ 85020 INTEREST EXPENSE 3,161,029$ 3,136,077$ 31,107,443$ 3,073,701$ TOTAL OPERATING EXPENSES 4,004,659$ 4,161,584$ 32,137,443$ 4,193,701$ TOTAL CITY COUNCIL 4,004,659$ 4,161,584$ 32,137,443$ 4,193,701$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 61050 UTILITY SERVICES 242,454 232,313 195,000 235,000 61071 STADIUM CONTRACTS/MAINT 55,433 24,445 67,525 50,000 61072 PARKING OPERATIONS & MAINT 47,257 62,721 82,000 82,000 61074 MAJOR CAPITAL MAINTNENANCE 450,949 149,051 200,000 200,000 TOTAL OPERATING EXPENSES 796,093$ 468,530$ 544,525$ 567,000$ TOTAL CITY BUILDINGS 796,093$ 468,530$ 544,525$ 567,000$ 4000 CITY COUNCIL 4060 CITY BUILDINGS NORTH AUGUSTA PUBLIC FACILITIES FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPARTMENTAL EXPENSE DETAIL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 9 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget ARPA Grant Income 2,577,470$ 4,295,018$ -$ -$ Miscellaneous 507,820 379,638 - - Total Revenues 3,085,290$ 4,674,656$ -$ -$ EXPENSES: (by department) Administration -$ 440,302$ -$ -$ Finance 9,720 723,690 - - Planning & Development - 88,021 - - Tourism - 415,060 - - RVP Activities Center - 298,271 - - Non-Departmental 2,567,750 5,097,171 - - Total Expenses 2,577,470$ 7,062,515$ -$ -$ AMERICAN RESCUE PLAN FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Other Revenue Funds 10 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Savannah River Settlem Act 994,650$ -$ -$ -$ Miscellaneous 15,369 934,005 - - Total Revenues 1,010,019$ 934,005$ -$ -$ EXPENSES: (by department) Material Recovery Facility -$ 1,287,803$ -$ -$ Total Expenses -$ 1,287,803$ -$ -$ SAVANNAH RIVER SETTLEMENT ACT FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT STORMWATER FUND DRAFT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Stormwater Fund 2 | Page STORMWATER FUND The mission of the Stormwater Management Department is to provide and maintain stormwater infrastructure that is functional and protective of our natural resources. To accomplish this, we work to ensure that municipal, industrial, commercial, and residential activities within our community do not pollute the storm system, the Savannah River, or streams in the community. The city's stormwater department develops, maintains, and implements procedures to achieve its mission in the Stormwater Management Plan (available on the City of North Augusta website). The plan describes all six minimum measures and our activities to meet them. DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Stormwater Fund 3 | Page Stormwater Fees 1,096,800$ Storwater Permits 16,000 Interest 32,000 Transfers 2,453 1,147,253$ Administration 775,143$ Capital 330,061 Transfers 42,049 1,147,253$ Stormwater Fund Revenues by Source Stormwater Fund Expenses by Program Stormwater Fees 96% Storwater Permits 1% Interest 3%Transfers 0% Administration 67% Capital 29% Transfers 4% CITY OF NORTH AUGUSTA ANNUAL BUDGET For Fiscal Year 2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Stormwater Fund 4 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Stormwater Utility Fee 882,998$ 1,057,103$ 1,076,100$ 1,096,800$ Stomwater Permits 21,497 19,146 16,000 16,000 Intergovernmental 1,277,502 Miscellaneious 36,464 53,554 36,081 32,000 Transfers 1,002,132 2,644 2,927 2,453 Total Revenues 3,220,593$ 1,132,447$ 1,131,108$ 1,147,253$ EXPENSES: (by department) Stormwater Administration 2,936,059$ 662,154$ 1,089,002$ 1,105,204$ Transfers 26,340 38,903 42,106 42,049 Total Expenses 2,962,399$ 701,057$ 1,131,108$ 1,147,253$ Operating Surplus 258,194$ 431,390$ -$ -$ STORMWATER FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Stormwater Fund 5 | Page DEPARTMENT Personnel Operating Capital Total Stormwater Administration 587,981$ 187,162$ 330,061$ 1,105,204$ Non-Departmental 42,049 42,049 TOTAL 587,981$ 229,211$ 330,061$ 1,147,253$ Personnel 51% Operating 20% Capital 29% STORMWATER FUND EXPENESE SUMMARY BY CATEGORY For Fiscal Year 2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Stormwater Fund 6 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 378,377$ 342,072$ 459,143$ 408,244$ 60320 OVERTIME 952 5,063 2,000 2,000 60330 FICA 27,512 28,476 35,278 31,384 60340 EMPLOYEE RETIREMENT 65,644 37,690 87,984 78,193 60350 HEALTH INSURANCE 51,020 51,223 59,375 62,500 60390 WORKERS COMPENSATION 12,797 11,034 10,778 10,600 TOTAL PERSONNEL SERVICES 536,302$ 475,558$ 654,558$ 592,921$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 391$ 687$ 800$ 800$ 61020 DUES/TRAINING/TRAVEL 5,932 2,430 6,425 6,925 61040 AUTOMOTIVE EXPENSES 10,019 14,182 17,200 13,260 61050 UTILITY SERVICES - - 3,000 3,000 61060 DATA PROCESSING 19,783 15,217 26,100 28,007 61080 REPAIRS AND MAINTENANCE 5,838 4,067 4,800 4,800 61090 BUILDING MATERIALS - 155 - - 61100 UNIFORMS 2,417 2,503 3,400 3,600 61130 ADVERTISING EXPENSES 2,888 1,757 5,300 5,300 61140 PROFESSIONAL EXPENSES 25,928 29,682 59,513 66,636 61190 SPECIAL DEPARTMENT SUPPLIES 9,249 9,325 8,800 8,800 61220 INSURANCE 9,705 18,390 17,311 17,835 61290 LEASE PURCHASE 40,212 18,930 29,685 23,259 TOTAL OPERATING EXPENSES 132,362$ 117,325$ 182,334$ 182,222$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT -$ -$ 38,200$ -$ 70200 MACHINES/EQUIPMENT - 52,200 14,000 130,061 70805 DRAINAGE PROJECTS - 18,235 200,000 200,000 TOTAL CAPITAL OUTLAY -$ 70,435$ 252,200$ 330,061$ TOTAL STORMWATER ADMINISTRATION 668,664$ 663,318$ 1,089,092$ 1,105,204$ ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 TRANSFERS OUT 80010 GENERAL FUND 1,302$ 40,685$ 40,685$ 40,581$ 80030 O & M FUND 1,414 1,421 1,421 1,468 TOTAL TRANSFERS OUT 2,716$ 42,106$ 42,106$ 42,049$ TOTAL STORMWATER ADMINISTRATION 2,716$ 42,106$ 42,106$ 42,049$ FY 2026 BUDGET HIGHLIGHTS 70200 MACHINES/EQUIPMENT Water Pump 5,500$ Jet Vac 124,561 4225 STORMWATER ADMINISTRATION NON-DEPARTMENTAL DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Stormwater Fund 7 | Page POSITION TITLE 2023 2024 2025 2026 Director of Eng & Public Works 0.5 0.5 0.5 0.5 Stormwater Superintendent 1 1 1 1 Environmental Coordinator 0 1 0 Environmental Technician 1 1 0 1 Stormwater Foreman 1 1 1 1 Engineering Inspector 0.5 0.5 0.5 0.5 Erosion Control Inspector 0.25 0.25 0.25 0.25 Heavy Equipment Operator 1 1 2 2 Vehicle Operator I 1 1 0 0 TOTAL 6.25 6.25 6.25 6.25 STORMWATER PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT SANITATION FUND DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 2 | P a g e SANITATION FUND The Sanitation Services Fund is responsible for receipts and disbursements covering the following services: residential garbage and trash collection, commercial garbage and trash collection, street sweeping, garage support, and recycling collection, separation, and disposal. These activities are combined into two groups. The first group is sanitation collection and support services. The Sanitation Services Division provides curbside collection services once per week to residential customers for the removal of household garbage, yard waste debris, and recyclables. Multi-Family units and Commercial customers garbage is also collected curbside or by dumpster depending on property configuration and amount of refuse generated. The City utilizes Three Rivers Landfill for the disposal of solid waste and Bardon Landfill for disposal of vegetative waste. The second is resource recovery. the City of North Augusta has operated a Materials Recovery Facility where residential and commercial solid waste and mixed recyclables is processed and separated into individual commodities, including cardboard, glass, aluminum and different plastics. These materials are baled and sent to processors to produce new products. The transfer station is completing construction with an expectation to begin to come online for an additional revenue source in 2026. The rates for sanitation have remained unchanged since 2023. The rates will increase with the 2026 budget by 14%. This will result in a $3 increase per month for the residential customer inside the City limits of North Augusta. The growth of new customers along with the increase of tipping fees covered the operating expenses for the fund and capital outlay was able to be purchased through other funding in 2025. DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 3 | P a g e Sanitation Fees 4,991,870$ Recycling Fees 170,115 Sale of Recyclables 186,875 Miscellaneous 156,571 Transfers 10,839 5,516,270$ Sanitation 3,330,172$ Material Recovery 981,683$ Capital 773,683 Transfers 430,732 5,516,270$ Sanitation Fund Revenues by Source Sanitation Fund Expenses by Program Sanitation Fees 91% Recycling Fees 3% Sale of Recyclables 3% Miscellaneous 3%Transfers 0% Sanitation 60%Material Recovery 18% Capital 14% Transfers 8% CITY OF NORTH AUGUSTA ANNUAL BUDGET For Fiscal Year 2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 4 | P a g e REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Sanitation Fees 4,183,826$ 4,284,871$ 4,283,052$ 4,991,870$ Recycling Fees 193,407 197,539 219,737 170,115 Sale of Recyclables 98,504 190,040 208,624 186,875 Miscellaneous 490,265 205,706 206,984 156,571 Transfers 8,208 9,604 11,402 10,839 Total Revenues 4,974,210$ 4,887,760$ 4,929,799$ 5,516,270$ EXPENSES: (by department) Sanitation 3,444,887$ 3,049,058$ 3,425,628$ 3,789,742$ Material Recovery Facility 1,042,585$ 1,021,339$ 1,093,058$ 1,295,796$ Non-Departmental 429,314 341,004 411,113 430,732 Total Expenses 4,916,786$ 4,411,401$ 4,929,799$ 5,516,270$ Operating Surplus 57,424$ 476,359$ -$ -$ SANITATION FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 5 | P a g e DEPARTMENT Personnel Operating Capital Total Sanitation 2,122,049$ 1,208,123$ 459,570$ 3,789,742$ Materials Recovery Facility 547,222 434,461 314,113 1,295,796 Non-Departmental 430,732 430,732 TOTAL 2,669,271$ 2,073,316$ 773,683$ 5,516,270$ Personnel 52%Operating 19% Capital 29% SANITATION FUND EXPENESE SUMMARY BY CATEGORY For Fiscal Year 2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 6 | P a g e ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 1,114,276$ 1,193,587$ 1,359,253$ 1,426,385$ 60320 OVERTIME 35,030 57,091 26,607 29,260 60330 FICA 84,381 96,043 106,019 105,842 60340 EMPLOYEE RETIREMENT 204,147 167,719 264,145 263,706 60350 HEALTH INSURANCE 216,326 221,430 249,375 265,000 60390 WORKERS COMPENSATION 33,031 32,787 35,065 31,856 TOTAL PERSONNEL SERVICES 1,687,191$ 1,768,657$ 2,040,464$ 2,122,049$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 2,497$ 1,176$ 2,589$ 2,278$ 61020 DUES/TRAINING/TRAVEL 450 375 700 700 61040 AUTOMOTIVE EXPENSES 769,051 564,298 568,217 560,094 61050 UTILITY SERVICES 33,952 30,733 34,970 42,796 61060 DATA PROCESSING 28,576 3,769 52,000 54,784 61080 REPAIRS AND MAINTENANCE 12,696 29,788 5,142 9,530 61090 BUILDING MATERIALS - 70 300 300 61100 UNIFORMS 12,094 14,512 16,025 14,650 61140 PROFESSIONAL EXPENSES 138,756 179,876 8,179 6,435 61190 SPECIAL DEPARTMENT SUPPLIES 303,291 252,547 287,635 252,665 61220 INSURANCE 96,571 132,127 172,372 135,488 61290 LEASE PURCHASE 359,762 18,930 237,035 128,403 TOTAL OPERATING EXPENSES 1,757,696$ 1,228,201$ 1,385,164$ 1,208,123$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT -$ -$ -$ 382,770$ 70200 MACHINES/EQUIPMENT - 52,200 - 76,800 TOTAL CAPITAL OUTLAY -$ 52,200$ -$ 459,570$ TOTAL SANITATION 3,444,887$ 3,049,058$ 3,425,628$ 3,789,742$ FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL .25 Maintenance Worker II 15,184$ 70100 AUTOMOTIVE EQUIPMENT Sideloader 382,770 70200 MACHINES/EQUIPMENT 2 YW Dump Trailer 76,800 4240 SANITATION DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 7 | P a g e POSITION TITLE 2023 2024 2025 2026 Director of Public Services 0.5 0.5 0.5 0.5 Superintendent of Sanitation 0.5 0.5 0.5 0.5 Sanitation Supervisor 1 1 1 1 Shop Supervisor 1 1 1 1 Sanitation Foreman 1 1 1 1 Vehicle Operator III 6 6 6 6 Heavy Equipment Operator I 2 2 2 2 Heavy Equipment Mechanic I 2 2 2 2 Vehicle Operator II 6 6 6 6 Public Works Secretary 0.5 0.5 0 0 Administrative Secretary 0 0 0.25 0.25 Vehicle Operator I 4 4 4 4 Grounds Worker II 1 1 1 1 Sanitation Worker I 1 1 1 1 Maintenance Worker III 0 0 0 0.25 TOTAL 26.5 26.5 26.25 26.5 SANITATION PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 8 | P a g e ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 287,070$ 297,568$ 369,285$ 371,484$ 60320 OVERTIME 2,460 29,243 2,100 2,350 60330 FICA 20,880 24,478 28,411 28,598 60340 EMPLOYEE RETIREMENT 51,077 42,784 70,786 71,253 60350 HEALTH INSURANCE 44,898 49,027 61,750 65,000 60390 WORKERS COMPENSATION 13,242 15,491 9,445 8,537 TOTAL PERSONNEL SERVICES 419,627$ 458,591$ 541,777$ 547,222$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 372$ 1,153$ 600$ 200$ 61020 DUES/TRAINING/TRAVEL - - 425 425 61040 AUTOMOTIVE EXPENSES 85,690 133,284 72,075 74,225 61050 UTILITY SERVICES 8,586 8,789 8,500 9,770 61080 REPAIRS AND MAINTENANCE 102,718 70,871 82,225 91,470 61090 BUILDING MATERIALS 1,027 - 600 400 61095 RECYCLING EXPENSES - - 300 61100 UNIFORMS 2,812 5,694 4,185 4,035 61130 ADVERTISING - - 225 - 61140 PROFESSIONAL EXPENSES 90,676 165,249 120,744 135,672 61190 SPECIAL DEPARTMENT SUPPLIES 142,600 29,185 14,434 14,188 61220 INSURANCE 84,795 44,842 63,047 45,442 61290 LEASE PURCHASE 103,681 103,681 97,221 58,634 TOTAL OPERATING EXPENSES 622,957$ 562,748$ 464,581$ 434,461$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT -$ -$ -$ 188,713$ 70200 MACHINES/EQUIPMENT - - 86,700 125,400 TOTAL CAPITAL OUTLAY -$ -$ 86,700$ 314,113$ TOTAL MATERIALS RECOVERY FACILITY 1,042,584$ 1,021,339$ 1,093,058$ 1,295,796$ FY 2026 BUDGET HIGHLIGHTS 70100 AUTOMOTIVE EQUIPMENT Transfer Truck 188,713$ 70200 MACHINES/EQUIPMENT Walking Floor 125,400 4241 MATERIAL RECOVERY FACILITY DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Sanitation Fund 9 | P a g e ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 TRANSFERS OUT 80010 GENERAL FUND 418,241$ 331,175$ 400,133$ 419,405$ 80030 O & M FUND 11,073 9,829 10,980 11,327 TOTAL TRANSFERS OUT 429,314$ 341,004$ 411,113$ 430,732$ TOTAL NON-DEPARTMENTAL 429,314$ 341,004$ 411,113$ 430,732$ NON-DEPARTMENTAL PERSONNEL AUTHORIZATIONS MATERIAL RECOVERY FACILITY POSITION TITLE 2023 2024 2025 2026 Superintendent of Sanitation 0.5 0.5 0.5 0.5 Recycling Supervisor 1 1 1 1 Recycling Foreman 1 1 1 1 Vehicle Operator III 2 2 3 3 Heavy Equipment Operator I 1 1 1 1 Heavy Equipment Mechanic 1 1 0 0 TOTAL 6.5 6.5 6.5 6.5 ACCOMPLISHMENTS OBJECTIVES DRAFT UTILITIES FUND DRAFT DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 2 | Page UTILITIES FUND DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 3 | Page Water Sales 4,534,589$ Sewer Sales 9,271,768 Tap Fees 356,500 Hydrant/Sprinkler Fees 15,064 Miscellaneous 962,833 Transfers 30,365 15,171,119$ Utilities Finance 979,357$ Utilities Administration 843,779 Water Operations & Maint 944,760 Water Production 2,202,681 Wastewater Operations & Maint 7,594,130 Debt Service 1,382,395 Transfers 1,224,017 15,171,119$ Utilities Fund Revenues by Source Utilities Fund Expenses by Program Water Sales 30% Sewer Sales 61% Tap Fees3% Hydrant/Sprinkler Fees0% Miscellaneous6% Transfers0% Water Sales Sewer Sales Tap Fees Hydrant/Sprinkler Fees Miscellaneous Transfers Utilities Finance6% Utilities Administration6% Water Operations & Maint6% Water Production15% Wastewater Operations & Maint50% Debt Service 9% Transfers8% CITY OF NORTH AUGUSTA ANNUAL BUDGET For Fiscal Year 2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 4 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Water Sales 3,602,203$ 4,065,018$ 4,016,426$ 4,534,589$ Sewer Sales 7,195,267 7,976,813 8,782,146 9,271,768 Tap Fees 389,766 631,496 374,900 356,500 Hydrant/Sprinkler Fees 15,275 - 14,984 15,064 Miscellaneous 790,007 1,005,563 906,946 962,833 Transfers 22,537 23,759 28,520 30,365 Total Revenues 12,015,055$ 13,702,649$ 14,123,922$ 15,171,119$ EXPENSES:2023 2024 2025 2026 (by department)Actual Actual Budget Budget Utilities Finance 711,365$ 781,183$ 877,601$ 979,357$ Utilities Administration 597,584 757,044 605,313 843,779 Water Operations & Maint 790,804 999,387 1,103,072 944,760 Water Production 1,891,511 1,916,904 1,969,113 2,202,681 Wastewater Operations & Maint 5,169,848 6,076,991 7,037,993 7,594,130 Non-Departmental 2,772,549 2,497,755 2,530,830 2,606,412 Total Expenses 11,933,661$ 13,029,264$ 14,123,922$ 15,171,119$ Operating Surplus 81,394$ 673,385$ -$ -$ UTILITIES FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 5 | Page DEPARTMENT Personnel Operating Capital Total Utilities Finance 542,243$ 437,114$ -$ 979,357$ Utilities Administration 718,523 125,256 - 843,779 Water Operations and Maintenance 704,715 139,522 100,523 944,760 Water Production and Treatments 903,815 1,027,866 271,000 2,202,681 Wastewater Operation and Maintenance 958,337 6,502,407 133,386 7,594,130 Transfers - 2,606,412 - 2,606,412 TOTAL 3,827,633$ 10,838,577$ 504,909$ 15,171,119$ Personnel28% Operating68% Capital 4% UTILITIES FUND EXPENESE SUMMARY BY CATEGORY For Fiscal Year 2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 6 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 233,405$ 263,680$ 278,010$ 367,652$ 60330 FICA 17,047 19,894 21,268 28,126 60340 EMPLOYEE RETIREMENT 41,722 50,145 52,989 70,075 60350 HEALTH INSURANCE 40,816 37,713 49,875 70,000 60390 WORKERS COMPENSATION 5,714 6,453 7,192 6,390 TOTAL PERSONNEL SERVICES 338,704$ 377,885$ 409,334$ 542,243$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 119,010$ 130,516$ 120,000$ 118,345$ 61020 DUES/TRAINING/TRAVEL 4,124 1,339 3,200 3,200 61060 DATA PROCESSING 187,970 214,708 278,440 243,707 61080 REPAIRS AND MAINTENANCE 25,402 6,675 4,700 5,200 61140 PROFESSIONAL EXPENSES 14,962 16,591 18,874 20,659 61190 SPECIAL DEPARTMENT SUPPLIES 432 478 200 200 61220 INSURANCE 20,762 32,991 42,853 45,803 TOTAL OPERATING EXPENSES 372,662$ 403,298$ 468,267$ 437,114$ TOTAL UTILITIES FINANCE 711,366$ 781,183$ 877,601$ 979,357$ FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Customer Service Rep II 62,953$ Billing Clerk 70,298 4250 UTILITIES FINANCE UTILITIES FINANCE DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 7 | Page POSITION TITLE 2023 2024 2025 2026 Customer Service Representative I 2 2 2 2 Customer Service Representative II 1 1 1 2 Finance Accountant 1 1 1 1 UB Coordinator/CSR Supervisor 1 1 1 1 Procurement/CSR 0 0 0.25 0 Billing Clerk 0 0 0 1 TOTAL 5 5 5.25 7 UTILITIES FINANCE PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 8 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 307,606$ 329,497$ 317,262$ 487,410$ 60320 OVERTIME 7,288 19,942 8,485 10,605 60330 FICA 23,041 26,622 24,920 38,098 60340 EMPLOYEE RETIREMENT 56,642 66,204 62,088 94,922 60350 HEALTH INSURANCE 53,061 49,027 54,625 80,000 60390 WORKERS COMPENSATION 8,734 8,913 9,535 7,488 TOTAL PERSONNEL SERVICES 456,372$ 500,205$ 476,915$ 718,523$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 2,088$ 896$ 1,900$ 1,400$ 61020 DUES/TRAINING/TRAVEL 2,675 3,975 3,450 3,725 61040 AUTOMOTIVE EXPENSES 18,826 17,359 15,385 15,165 61050 UTILITY SERVICES 11,757 13,219 11,500 12,000 61060 DATA PROCESSING - - 13,980 15,984 61080 REPAIRS AND MAINTENANCE 20,247 31,843 6,532 10,620 61090 BUILDING MATERIALS 247 130 300 300 61100 UNIFORMS 3,591 3,460 4,000 4,315 61130 ADVERTISING - - 5,600 500 61140 PROFESSIONAL EXPENSES 10,183 2,376 4,000 300 61190 SPECIAL DEPARTMENT SUPPLIES 284 607 425 300 61220 INSURANCE 15,709 92,817 10,206 9,527 61290 LEASE PURCHASE 24,607 24,607 20,120 20,120 85040 BAD DEBT EXPENSE 31,998 31,000 31,000 31,000 TOTAL OPERATING EXPENSES 142,212$ 222,289$ 128,398$ 125,256$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT -$ 34,550$ -$ -$ TOTAL CAPITAL OUTLAY -$ 34,550$ -$ -$ TOTAL UTILITIES ADMINISTRATION 598,584$ 757,044$ 605,313$ 843,779$ 4260 UTILITIES ADMINISTRATION UTILITIES AMINISTRATION DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 9 | Page POSITION TITLE 2023 2024 2025 2026 Director of Public Services 0.5 0.5 0.5 0.5 Meter Reader Service Foreman 1 1 1 1 Meter Reader Service Technician 3 3 3 3 Public Utilities Secretary 1 1 0 0 Administrative Secretary 0 0 0.25 0.25 Public Services Admin Secretary 1 1 1 1 Utility Superintendent 0 0 0 1 TOTAL 6.5 6.5 5.75 6.75 UTILITIES ADMINISTRATION FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Transfer Superintendent from 4270 133,658$ .25 Maintenance Worker III 15,197 61080 REPAIRS AND MAINTENANCE Paint Operations Facility (Shared)9,300$ PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 10 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 405,016$ 429,076$ 494,114$ 453,961$ 60320 OVERTIME 19,082 41,260 19,015 21,865 60330 FICA 30,600 35,964 39,255 36,401 60340 EMPLOYEE RETIREMENT 74,651 89,548 97,803 90,693 60350 HEALTH INSURANCE 73,469 67,486 85,500 90,000 60390 WORKERS COMPENSATION 10,945 12,104 12,934 11,795 TOTAL PERSONNEL SERVICES 613,763$ 675,438$ 748,621$ 704,715$ OPERATING EXPENSES 61020 DUES/TRAINING/TRAVEL 1,210$ 1,643$ 1,750$ 4,550$ 61040 AUTOMOTIVE EXPENSES 48,109 48,881 36,644 37,410 61050 UTILITY SERVICES - - 5,175 5,175 61080 REPAIRS AND MAINTENANCE 31,871 35,713 18,665 23,475 61090 BUILDING MATERIALS 12,454 12,150 12,640 23,370 61100 UNIFORMS 5,073 5,046 7,350 8,000 61190 SPECIAL DEPARTMENT SUPPLIES 28,099 136 300 300 61220 INSURANCE 14,706 41,606 13,051 12,131 61290 LEASE PURCHASE 35,519 35,519 28,447 25,111 TOTAL OPERATING EXPENSES 177,041$ 180,694$ 124,022$ 139,522$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT -$ 133,768$ 210,885$ 60,547$ 70200 MACHINERY/EQUIPMENT - 9,487 19,544 39,976 TOTAL CAPITAL OUTLAY -$ 143,255$ 230,429$ 100,523$ TOTAL WATER OPERATIONS & MAINTENANCE 790,804$ 999,387$ 1,103,072$ 944,760$ 4270 WATER OPERATIONS & MAINTENANCE WATER OPERATIONS & MAINTENANCE DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 11 | Page POSITION TITLE 2023 2024 2025 2026 Utility Superintendent 1 1 1 0 Public Utilities Foreman 2 2 2 2 Heavy Equipment Operator I 2 2 2 2 Utility Technician 4 4 4 3 Utility Supervisor 0 0 0 1 TOTAL 9 9 9 8 WATER OPERATIONS & MAINTENANCE FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Transfer Superintendent 10 4270 (133,658)$ Reclass Utility Tech to Supervisor 16,399 61090 BUILDING MATERIALS Stone/Soil Increase 10,730$ PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 12 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 500,770$ 540,429$ 527,352$ 599,819$ 60320 OVERTIME 31,029 31,015 26,850 30,420 60330 FICA 38,066 42,445 42,397 48,214 60340 EMPLOYEE RETIREMENT 95,165 109,007 105,631 120,123 60350 HEALTH INSURANCE 65,306 60,341 76,000 92,500 60390 WORKERS COMPENSATION 12,666 13,096 14,117 12,739 TOTAL PERSONNEL SERVICES 743,002$ 796,333$ 792,347$ 903,815$ OPERATING EXPENSES 61010 GENERAL SUPPLIES 899$ 7,540$ 1,600$ 1,660$ 61020 DUES/TRAINING/TRAVEL 5,877 3,035 6,600 6,000 61040 AUTOMOTIVE EXPENSES 7,124 4,321 4,940 4,310 61050 UTILITY SERVICES 476,472 434,164 382,839 377,823 61080 REPAIRS AND MAINTENANCE 230,591 125,279 183,845 176,368 61090 BUILDING MATERIALS 687 6,593 200 200 61100 UNIFORMS 3,770 2,669 5,100 4,555 61130 ADVERTISING - - 1,600 1,600 61140 PROFESSIONAL EXPENSES 42,409 45,134 39,060 36,745 61150 ACSPA TREATMENT CHARGES 1,179 4,025 3,000 3,300 61190 SPECIAL DEPARTMENT SUPPLIES 269,078 318,547 326,256 310,154 61220 INSURANCE 58,483 88,355 116,078 105,151 61290 LEASE PURCHASE 51,581 30,147 3,898 - TOTAL OPERATING EXPENSES 1,148,150$ 1,069,809$ 1,075,016$ 1,027,866$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT -$ 50,762$ 65,300$ -$ 70200 MACHINERY/EQUIPMENT - - 36,450 271,000 TOTAL CAPITAL OUTLAY -$ 50,762$ 101,750$ 271,000$ TOTAL WATER PRODUCTION 1,891,152$ 1,916,904$ 1,969,113$ 2,202,681$ FY 2026 BUDGET HIGHLIGHTS 60000 PERSONNEL Environmental Systems Trainee 58,008$ .25 Maintenance Worker III 15,197 4280 WATER PRODUCTION WATER PRODUCTION DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 13 | Page POSITION TITLE 2023 2024 2025 2026 Superintendent Water Production 1 1 1 1 Supervisor Water Production 1 1 1 1 Environmental System Operator IV 4 4 4 4 Environmental System Operator III 2 2 2 2 Environmental System Oper Trainee 0 0 0 1 Maintenance Worker III 0 0 0 0.25 TOTAL 8 8 8 9.25 WATER PRODUCTION PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 14 | Page ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 PERSONNEL SERVICES 60310 SALARIES/WAGES 504,856$ 572,696$ 592,949$ 598,955$ 60320 OVERTIME 19,296 49,268 22,368 29,078 60330 FICA 38,237 47,630 47,072 48,044 60340 EMPLOYEE RETIREMENT 92,674 117,643 117,280 119,704 60350 HEALTH INSURANCE 89,796 82,969 104,500 110,000 60390 WORKERS COMPENSATION 13,273 14,729 15,803 52,556 TOTAL PERSONNEL SERVICES 758,132$ 884,935$ 899,972$ 958,337$ OPERATING EXPENSES 61020 DUES/TRAINING/TRAVEL 648$ 1,093$ 2,000$ 2,600$ 61040 AUTOMOTIVE EXPENSES 39,441 38,676 38,780 34,504 61050 UTILITY SERVICES 94,643 84,765 84,616 89,275 61080 REPAIRS AND MAINTENANCE 137,045 83,394 96,980 146,000 61090 BUILDING MATERIALS 14,797 17,786 11,270 23,595 61100 UNIFORMS 6,353 7,256 7,550 7,390 61150 ACSPA TREATMENT CHARGES 3,944,990 4,635,688 5,548,240 6,120,146 61190 SPECIAL DEPARTMENT SUPPLIES 13,664 25,844 18,460 20,230 61220 INSURANCE 24,299 44,363 49,059 36,046 61290 LEASE PURCHASE 135,834 107,201 59,803 22,621 TOTAL OPERATING EXPENSES 4,411,714$ 5,046,066$ 5,916,758$ 6,502,407$ CAPITAL OUTLAY 70100 AUTOMOTIVE EQUIPMENT -$ 124,591$ 108,805$ -$ 70200 MACHINERY/EQUIPMENT - 21,399 112,458 15,300 70700 BUILDINGS/FIXED EQUIPMENT - - - 118,086 TOTAL CAPITAL OUTLAY -$ 145,990$ 221,263$ 133,386$ TOTAL WASTEWATER OPERATIONS & MAINTENANCE 5,169,846$ 6,076,991$ 7,037,993$ 7,594,130$ 4290 WASTEWATER OPERATIONS & MAINTENANCE WASTEWATER OPERATIONS & MAINTENANCE DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 15 | Page FY 2026 BUDGET HIGHLIGHTS 61080 REPAIRS AND MAINTENANCE Pipe Cleaning Service 31,400$ Lift Station Wet Well Cleaning 17,400$ 61090 BUILDING MATERIALS Stone/Soil Increase 13,340 61150 ACSPA TREATMENT CHARGES Aiken County Increase .33 per 1,000 Aiken County Increase of 6% on fixed costs POSITION TITLE 2023 2024 2025 2026 Utility Supervisor Wastewater 1 1 1 1 Public Utilities Foreman 2 2 2 2 Utility Service Technician 3 3 3 3 Heavy Equipment Operator I 1 1 1 1 Utility Technician 4 4 4 4 TOTAL 11 11 11 11 WASTEWATER OPERATIONS & MAINTENANCE ACTUAL ACTUAL BUDGET BUDGET 2023 2024 2025 2026 OPERATING EXPENSES 80010 TRANSFER TO GENERAL FUND 859,159$ 931,868$ 970,972$ 986,418$ 80090 2021 BOND ISSUE 1,761,346 1,395,888 1,382,176 1,382,395 80100 TRANSFER TO DEPRECIATION FUND 56,000 64,786 71,073 81,211 80110 TRANSFER TO CONTINGENT FUND 46,975 48,270 53,305 81,211 80120 TRANSFER TO CONT-FUND GROWTH 49,069 44,689 53,304 75,177 TOTAL OPERATING EXPENSES 2,772,549$ 2,485,501$ 2,530,830$ 2,606,412$ TOTAL NON-DEPARTMENTAL 2,772,549$ 2,485,501$ 2,530,830$ 2,606,412$ NON-DEPARTMENTAL PERSONNEL AUTHORIZATIONS ACCOMPLISHMENTS OBJECTIVES DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 16 | Page Water (6,900 gallons)21.49$ Wastewater (5,300 gallons)39.31 Sanitation Services 24.44 Stormwater 6.00 Total 91.24$ Monthly Bill CoNA City of Aiken (City Average)102.11$ 91.24$ Breezy Hill Water (water/sewer)64.08 60.80 Edgefield County Water&Sewer (water/sewer)91.50 60.80 Burnetttown (water only)28.40 21.49 Jackson Water Authority (water/sewer)69.00 60.80 New Ellenton CPW (water only)41.10 21.49 Beech Island Rural Comm Water and Sewer (water/sewer)87.00 60.80 Valley Public Service Authority (water/sewer)60.61 60.80 2026 Budget Utilities Monthly Utility Bill Comparsions Between City of North Augusta and Other Local Area Utility Systems Based on 2025 Average Usage Average Monthly Utility Charges for an Inside City Resident DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 17 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Miscellaneous 12,554$ 13,179$ -$ -$ Transfers 154,551 3,825,093 71,073 82,115 Total Revenues 167,105$ 3,838,272$ 71,073$ 82,115$ EXPENSES: (by department) Water Operations & Maintenance 167,420$ 177,284$ 248,125$ 178,800$ Water Production -3,220,874 - - Wastewater Operations & Maint 737,440 Total Expenses 167,420$ 4,135,598$ 248,125$ 178,800$ REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Miscellaneous 30,879$ 13,179$ -$ -$ Transfers 96,044 3,825,093 106,609 158,130 Total Revenues 126,923$ 3,838,272$ 106,609$ 158,130$ EXPENSES: (by department) Water Operations & Maintenance 3,062$ 10,347$ 21,630$ 34,000$ Wastewater Operations & Maint - 54,444 10,000 - Total Expenses 3,062$ 64,791$ 31,630$ 34,000$ CONTINGENT FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DEPRECIATION FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT FY 2026 OPERATING BUDGET CITY OF NORTH AUGUSTA Utilities Fund 18 | Page REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Edgefield County W&S 23,515$ 23,515$ -$ -$ Miscellaneous 322,088 344,227 - - Total Revenues 345,603$ 367,742$ -$ -$ EXPENSES: (by department) Wastewater Operations & Maint - - 486,000 241,000 Total Expenses -$ -$ 486,000$ 241,000$ REVENUES:2023 2024 2025 2026 (by source)Actual Actual Budget Budget Miscellaneous 27,377 27,877 - - Total Revenues 27,377$ 27,877$ -$ -$ EXPENSES: (by department) Community Promotions 22,000$ 24,000$ 24,000$ 24,000$ Total Expenses 22,000$ 24,000$ 24,000$ 24,000$ CONSTRUCTION FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 SAVANNAH RIVER BLUFF LOCK & DAM FUND SUMMARY SCHEDULE OF REVENUES & EXPENSES For Fiscal Years 2023-2026 DRAFT