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Ordinance 1986-05 ORDINANCE NO . 1986--�) -- AN ORDINANCE ADOPTING THE ANNUAL BUDGET FOR THE -- --------- -------- --- ------ ------ --- --- FISCAL YEAR 1986 - 1987 FOR THE UNITED CITY OF ------ ---- ---- - ---- --- --- ------ ---- THE VILLIAGE OF YORKVILLE --- -------- -- --------- BE IT ORDAINED by the City Council of the UNITED CITY OF THE VILLAGE OF YORKVILLE , Kendall County , Illinois , as follows : SECTION 1 That the following sums , or so much thereof as hereby maybe authorized by law , be and the same are hereby budgeted to pay all necessary expenses and liabilities of the UNITED CITY OF THE VILLAGE OF YORKVILLE, Kendall County, Illinois , for the fiscal year begin- ning May 1 , 1986 and ending April 30 , 1987 , such budgeted items for such expenditures as being more particularly shown upon the attached Annual Budget for fiscal year 1986 - 1987 , appended hereto and made a part hereof . SECTION 2 This Budget Ordinance for fiscal year 1986 - 1987 is adopted, pursuant to procedures set forth in the Illinois Municipal Code , and Adopted this day of 1"� LLB, 1986 , pursuant to roll call vote ----- as follows : AYES ------- ------------ NAYES C -------------------- Passed this day of April , 1986 . _e- ------- JK CITY CLERK APPROVED this /1� day of April , 1986 . ----------------------- MAYOR CITY OF YORKVILLE 1986 - 1987 BUDGET SUMMARY 1985 - 1986 ---------1985 - 1986 Est . Est . Balance Net For Balance 5/ 1 /86 Revenue Expend . Year 4/30/87 ------ ------- ------- ---- ------- General Corporate Fund 110 , 087 824 , 216 824 , 216 -0- 110 , 087 Water Operations 176 , 580 288 , 900 465 , 480 ( 176 , 580 ) -0- Depreciation & Contingency 69 , 601 3 , 500 72 , 000 (68 , 500) 1 , 101 Water Bond & Interest 3 , 335 19 , 050 18 , 950 100 3 , 435 Water Bond & Interest Reserve 24 , 800 1 , 500 -0- 1 , 500 26 , 300 Water Meter Rental Deposit Fund 1 , 122 550 500 50 1 , 172 Water Surplus Fund -0- 97 , 888 48 , 944 48 , 944 48 , 944 Water Bond Redemption Fund -0- 48 , 944 -0- 48 , 944 48 , 944 Water Tower Construction Fund -0- 658 , 992 658 , 992 -0- -0- Motor Fuel Tax 34 , 927 58 , 263 85 , 959 ( 27 , 696 ) 7 , 231 Motor Vehicle Tax 25 , 649 12 , 000 35 , 850 ( 23 , 850) 1 , 799 Federal Revenue Sharing 22 , 853 26 , 707 49 , 560 ( 22 , 853) -0- Capital Improvement 290 49 , 600 49 , 600 -0- 290 Sesquicentennial Fund 12 , 093 49 , 247 61 , 340 ( 12 , 093 ) -0- 3ewer Maintenance 120 , 310 89 , 000 163 , 200 ( 74 , 200) 46 , 110 Beecher Building 740 18 , 410 19 , 150 ( 740) -0- Park Commission 10 , 371 17 , 300 27 , 550 ( 10 , 250) 121 Working Cash Bond Fund 1 , 064 -0- 1 , 064 ( 1 , 064 ) -0- Working Cash Fund 110 , 000 6 , 600 6 , 600 _0_ 110 , 000 Totals $723 , 822 2 , 270 , 667 2 , 588 , 955 ( 318 , 288 ) 405 , 534 -------- --------- --------- --------- ------- 24 CITY OF YORKVILLE 1986 - 1987 BUDGET TABLE OF CONTENTS ----- -- -------- Fund Pape General Coporate Fund 1 - 4 Water Operation 5 - 6 Water Depreciation & Contingency 7 Water Bond & Interest 8 Water Bond & Interest Reserve 9 Water Meter Rental 10 Water Surplus Fund 11 Water Bond Redemption Fund 12 Water Tower Construction Fund 13 Motor Fuel Tax 14 Kotor Vehicle Tax 15 Federal Revenue Sharing 16 Capital Improvement , Repair & Replacement 17 Sesquicentennial Fund 18 Sewer Maintenance Fee 19 Beecher Building 20 Park Commission 21 Working Cash Bond 22 Working Cash Fund 23 Summary 24 CITY OF YORKVILLE 1986 - 1987 BUDGET GENERAL CORPORATE FUND Estimated Cash Balance , May 1 , 1986 $ 110 , 087 . 00 Estimated_ Revenues Property Taxes $212 , 666 . 00 Replacement Taxes 8 , 500 . 00 Income Tax 79 , 048 . 00 Township Road & Bridge 300 . 00 Sales Tax 232 , 000 . 00 Utility Tax 143 , 000 . 00 Cable TV Franchise Tax 4 , 500 . 00 Telephone Franchise 9 , 000 . 00 Liquor License 10 , 500 . 00 Building Permits 3 , 500 . 00 Other Permits 100 . 00 Other Licenses 100 . 00 Traffic Fines 50 , 000 . 00 City Ordinance Fines 500 . 00 Animal Control Fines 250 . 00 Sale of Materials 3 , 000 . 00 Sewer Hookup Fees 2 , 000 . 00 Filing Fees 500 . 00 Refunds 5 , 000 . 00 Interest Earned 12 , 500 . 00 Transfer Interest Working Cash Fund 6 , 600 . 00 Transfer from Water Fund 30 , 000 . 00 Transfer from Sewer Maintenance Fund 7 , 000 . 00 Miscellaneous 3 , 652_00 Total Revenue $824 , 216 . 00_ Total Available S934 , 303 . 00 Estimated Expenditures --------- ------------ Streets and Alleys Salaries $68 , 000 . 00 Wearing Apparal 600 . 00 Equipment Rental 1 , 000 . 00 Hand Tools 1 , 000 . 00 Maintenance & Supplies Streets 13 , 000 . 00 Miscellaneous 500 . 00 Street Lighting 19 , 500 . 00 Maintenance - Traffic Signals 1 , 000 . 00 Maintenance - Equipment 500 . 00 Maintenance - Vehicles 1 , 000 . 00 Safety Equipment 500_00 $ 106 , 600 . 00 1 GENERAL CORPORATE FUND (Con. t ) ------- --------- ---- itorm Sewer Engineering $ 1 , 000 . 00 Supplies - Storm Sewer 15 , 000 . 00 $ 16 , 000 . 00 Trucks , Tractors , and Equipment ------- --------- --- --------- Gasoline 56 , 000 . 00 Operating Maintenance 8 , 00() . 00 Inspection and Licenses 50 . 00 Miscellaneous 200_ . 0_0 $ 14 , 250 . 00 Health and Sanitation ------ --- ---------- Garbage $ 54 , 000 . 00 Dog Catcher 1 , 200 . 00 Landfill Fees 200 . 00 Miscellaneous 200 . 00 ------ $ 55 , 600 . 00 Police Salaries $243 , 122 . 00 Squad Car Maintenance 4 , 500 . 00 Crossing Guards 6 , 750 . 00 Operating Supplies 2 , 500 . 00 Wearing Apparel 3 , 000 . 00 Radio Maintenance 2 , 700 . 00 Ammunition 706 . 00 Shooting Range 200 . 00 Office Supplies 1 , 600 . 00 Postage 125 . 00 Travel Expense 1 , 500 . 00 Conference & Training 1 , 000 . 00 Telephone 4 , 000 . 00 Printing/Copying 425 . 00 Gasoline 8 , 000 . 00 Police Telephone-Call Forward 5 , 004 . 00 Miscellaneous 500 . 00 Dues 270 . 00 Publishing/Advertising 400 . 00 ---- $286 , 302 . 00 City Parks Salaries $ 12 , 000 . 00 Operating Supplies 2 , 000 . 00 Flowers and Trees 500 . 00 Tree and Stump Removal 1 , 500 . 00 Christmas Decorations 1 , 000 . 00 Portable Toilets 1 , 500 . 00 New Equipment 800 . 00 Miscellaneous 300 . 00 2 GENERAL CORPORATE FUND (Con ' t ) ------- --------- ---- City Parks (Cont . ) Contract Mowing 1 , 000 . 00 Electricity 400 . 00 Natural Gas 800 . 00 Public Decoration 500 . 00 Tennis Court Supplies 500 . 00 Tennis Court Electricity 800_. 00 $23 , 600 . 00 Future Planninp, Planning Committee Expense $ 500 . 00 Planning Consultant Fee 3 , 700 . 00 Business and Economic Dev . 6 , 000 . 00 Publications 500 .00 ------ $ 10 , 700 . 00 City Buildings Maintenance - Buildings $ 1 , 800 . 00 Natural Gas 500 . 00 Operating Supplies 1 , 750 . 00 Rowlands Property 6 , 614 . 00 Library Maintenance 1 , 000 . 00 Water - Swim Club 800 . 00 Building Improvements 1 , 0_00_ . 00 $ 13 , 464 . 00 Building and Zoning Contractual Service S2 , 500 . 00 Legal ( filing fees ) 200 . 00 Engineering 2 , 200 . 00 Books and Maps 500 . 00 Dues 200 . 00 Conference & Training 300 . 00 Publishing/Advertising 500 . 00 Miscellaneous 300 . 00 ------ $6 , 700 . 00 3 GENERAL CORPORATE FEND ------- --------- ---- F_in_an_ce Mayor S3 , 300 . 00 Treasurer 2 , 700 . 00 Clerk 2 , 700 . 00 Aldermen 14 , 400 . 00 Liquor Commissioner 600 . 00 Budget Officer 6 , 000 . 00 City Attorney 8 , 000 . 00 Secretary Salaries 15 , 100 . 00 Administrator Salary 15 , 000 . 00 FICA - City Share 30 , 000 . 00 IMRF - City Share 25 , 500 . 00 Health Insurance 37 , 500 . 00 Life Insurance 3 , 200 . 00 Vision & Dental Assistance 10 , 000 . 00 Workmen ' s Compensation & Liability Insurance 23 , 000 . 00 Commercial Umbrella Insurance 11 , 000 . 00 Business Auto Insurance 5 , 000 . 00 Municipal SMP Insurance 16 , 000 . 00 Unemployment Compensation 1 , 500 . 00 Bonding 1 , 000 . 00 Audit 6 , 000 . 00 Codification 8 , 000 . 00 Office Supplies 2 , 500 . 00 Postage 500 . 00 Copier Maintenance 800 . 00 Computer Maintenance 1 , 800 . 00 Travel Expense 3 , 500 . 00 Conference & Training 4 , 000 . 00 Publications , Stationary , Printing/Copying 400 . 00 Telephone 4 , 000 . 00 Ill . Municipal League Dues 300 . 00 Miscellaneous 1 , 500 . 00 ESDA Expenses 1 , 500 . 00 Outside Legal Fees 5 , 000 . 00 Contingency 15 , 000 . 00 Dues 300 . 00 Publishing/Advertising 400 . 00 Subscriptions 500 . 00 Copier Supplies 700 . 00 Computer Supplies 1 , 800 . 00 Equipment 1 , 000 . 00 -------- S291 , 000 . 00 Total General Fund Expenditures $824 , 216 .00 Estimated Balance , April 30 , 1987 8110 , 087 . 00 4 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER OPERATIONS FUND ----- ---------- ---- Estimated Cash Balance , May 1 , 1986 5176 , 580 . 00 Revenue Water Sales $271 , 400 . 00 Water Hookups 12 , 000 . 00 Interest 3 , 000 . 00 Miscellaneous Income 2 , 500 . 00 Total Revenue 888_8 , 900 . 00 Total Available $ 11465 , 480 . 00 Expenditures Salaries Employee Salaries 875 , 200 . 00 FICA - City Share 5 , 800 . 00 IMRF - City Share 4 , 800 . 00 $85 , 800 . 00 Contractual Service ----------- ------- Cathodic Protection $ 600 . 00 Engineering 5 , 000 . 00 Dues 300 . 00 Training/Conference 500 . 00 Travel Expense 1 , 000 . 00 Publishing/Advertising 1 , 000 . 00 Subscriptions 500 . 00 Legal (Filing) Fees 300 . 00 Postage 2 , 000 . 00 Telephone 1 , 000 . 00 Electricity 37 , 000 . 00 Well Study 8 , 000 . 00 Water Samples 5 , 000 . 00 S62 , 200 . 00 Commodities Operating Supplies $ 12 , 000 . 00 Gasoline 1 , 000 . 00 Hand Tools 1 , 000 . 00 Meters & Parts 5 , 000 . 00 Chlorine 1 , 500 . 00 Safety Equipment 1 , 500 . 00 Miscellaneous 500 . 0_0 $22 , 500 . 00 5 WATER OPERATIONS FUND (Cont . ) ----- ---------- ---- Other Expenditures ----- ------------ Administration (General Fund) $30 , 000 . 00 Transfer to Bond & Interest Fund 18 , 600 . 00 Contingency 15 , 000 . 00 Transfer to Water Surplus Fund 97 , 888_. 00 S161 , 488 . 00 Capital Outlay Equipment S 5 , 500 . 00 Water Main Replacement 9 , 000 . 00 Transfer to Water Tower Construction Fund 118 , 992 . 00 ---- ----- $ 133 , 492 . 00 Total Expenditures $465 , 480 . 00 Estimated Balance April 30 , 1987 -0- 6 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER DEPRECIATION AND CONTINGENCY FUND ----- ------------ --- ----------- ---- Estimated Cash Balance , May 1 , 1986 $69 , 601 . 00 Revenue Interest Earned 3 , 5_00 . 00 Total Revenue $3 , 500 . 00 Total Available $73 , 101 . 00 Expenditures Emergency Repairs $ 72 , 000_00 Estimated Balance April 30 , 1987 $ 1 , 101 . 00 I 7 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER BOND AND INTEREST FUND ----- ---- --- -------- ---- Estimated Cash Balance , May 1 , 1986 $3 , 335 . 00 Revenue Transfer from Water Operations $ 18 , 600 . 00 Interest 4_50_ . 00 Total Revenue $ 19_, 0_50_ .0_0 Total Available $22 , 385 . 00 Expenditures Bond Principle $ 10 , 000 . 00 Bond Interest 8 , 600 . 00 Fiscal Agent Fees 350_00 Total Expenditures $ 18 , 950 . 00 Estimated Balance April 30 , 1987 $3 , 435 . 00 8 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER BOND AND INTEREST RESERVE FUND ----- ---- --- -------- ------- ---- Estimated Cash Balance , May 1 , 1986 $24 , 800 . 00 Revenue Interest $ 1 , 50_0 . 00_ $26 , 300 . 00 Expenditures Transfer to Depreciation & Contingencies _0_ Estimated Balance , April 30 , 1987 $26 , 300_00 9 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER METER DEPOSIT FUND ----- ----- ------- ---- Estimated Balance , May 1 , 1986 $ 1 , 122 . 00 Revenue Deposits $ 500 . 00 Interest 50 . 0_0 Total Revenue $ 550. 00_ Total Available S1 , 672 . 00 Expenditures ------------ Refunds S500 . 00 Estimated Balance , April 30 , 1987 $ 1 , 172 . 00 10 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER SURPLUS FUND ----- ------- ---- Estimated Cash Balance , May 1 , 1986 -0- Revenue Transfer from Operations Fund $97 , 888_.0_0 Total Available $97 , 888 . 00 Expenditures Transfer to Bond Redemption Fund $48 , 944 .00 Estimated Balance , April 30 , 1987 $48 , 944 . 00 11 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER BOND REDEMPTION FUND ----- ---- ---------- ---- Estimated Cash Balance , May 1 , 1986 -0- Revenue Transfer from Surplus Account $48 , 9_44 . 0_0 Total Available $48 , 944 . 00 Expenditures -0- Estimated Balance , April 30 , 1987 $48 , 944 . 00 12 CITY OF YORKVILLE 1986 - 1987 BUDGET WATER TOWER CONSTRUCTION FUND ----- ----- ------------ ---- Estimated Cash Balance , May 1 , 1986 -0- Revenue State Grant $415 , 000 . 00 Other Grants 125 , 000 . 00 Transfer from Water Operation Fund 118 , 992_00 Total Available $658 , 992 . 00 Expenditures Water Tower Construction 5658 , 992 . 00 Estimated Balance , April 30 , 1987 _0- 13 CITY OF YORKVILLE 1986 - 1987 BUDGET MOTOR FUEL TAX FUND ----- ---- --- ---- Estimated Balance , May 1 , 1986 $34 , 927 . 00 Revenue Allotments $ 56 , 463 . 00 Interest 1 , 80_0 . 00_ Total Revenue $ 58 , 263 . 00 Total Available 593 , 190 . 00 Expenditures Engineering $ 5 , 000 . 00 Street Repairs 62 , 459 . 00 General Street Supplies 18 , 500 . 00_ Total Expenditures $85 , 959 . 00 Estimated Balance , April 30 , 1987 $ 7 , 231 . 00 14 CITY OF YORKVILLE 1986 - 1987 BUDGET MOTOR VEHICLE TAX FUND ----- ------- --- ---- Estimated Balance , May 1 , 1986 $25 , 649 . 00 Revenue_ Sticker Sales S10 , 000 . 00 Interest 1 , 000 . 00 Miscellaneous 1 , 000 . 00 Total Revenue $ 12 , 0_00 . 0_0 Total Available 537 , 649 . 00 Expenditures Street and Sidewalk Improvement 510 , 400 . 00 Engineering 3 , 500 . 00 Supplies ( sticker forms ) 1 , 000 . 00 Miscellaneous 450 . 00 Game Farm Road Sidewa 20 , 50_0 . 00_ Total Expenditures $35 , 850 . 00 Estimated Balance , April 30 , 1987 $ 1 , 799 . 00 15 CITY OF YORKVILLE 1986 - 1987 BUDGET REVENUE SHARING Estimated Cash Balance , May 1 , 1986 $22 , 853 . 00 Revenue_ Federal Allotments 726 , 407 . 00 Interest 300_ . 0_0 Total Revenue $26_, 707 .0_0 Total Available $49 , 560 . 00 Expenditures Transfer to Capital Improvement Fund 533 , 250 . 00 Transfer to Beecher Fund 3 , 310 . 00 Crisis Line (KCHS ) 500 . 00 Homemaker Aid (KCHS) 500 . 00 Sign Upgrade Study 8 , 500 . 00 Senior Services Associates 1 , 000 . 00 Operation Snowball 200 . 00 Operation S . A . V . E . 800 . 00 Yorkville Public Library 1 , 500_00 549 , 560 . 00 Estimated Balance April 30 , 1987 -0- 16 CITY OF YORKVILLE 1986 - 1987 BUDGET CAPITOL IMPROVEMENT FUND ------- ----------- ---- Estimated Cash Balance , May 1 , 1986 $290 . 00 Revenue Transfer from Revenue Sharing $33 , 250 . 00 Total Revenue $33 , 250 . 0_0 Total Available S33 , 540 . 00 Expenditures Office Equipment - Police S1 , 100 . 00 Public Works 15 , 000 . 00 Squad Car 12 , 850 . 00 Police Equipment 4 , 300_00 Total Expenditures $33 , 250 . 00 Estimated Balance , April 30 , 1987 $290 . 00 17 CITY OF YORKVILLE 1986 - 1987 BUDGET SESQUICENTENNIAL FUND ---------------- ---- Estimated Cash Balance , May 1 , 1986 $ 12 , 093 . 00 Estimated Revenues --------- -------- Donations S 6 , 000 . 00 Sale of Books & Other Items 34 , 547 . 00 Interest Earned 700 . 00 Other Fees 1 , 000 . 00 Miscellaneous 7 , 000 . 00 Total Revenue $4_9 , 247 . 0_0 Total Available $61 , 340 . 00 Expenditures Salaries $ 1 , 000 . 00 FICA - City Share 75 . 00 IMRF - City Share 65 . 00 Contractural Services 2 , 000 . 00 Publishing/Advertising 2 , 000 . 00 Portable Toilets 2 , 700 . 00 Electricity 500 . 00 Operating Supplies 4 , 000 . 00 Purchases for Resale 49 , 000 . 00 Total Expenditures $61 , 340 . 00 Estimated Balance , April 30 , 1987 -0- 18 CITY OF YORKVILLE 1986 - 1987 BUDGET SEWER MAINTENANCE FEE FUND ----- ----------- --- ---- Estimated Cash Balance , May 1 , 1986 $ 120 , 310 . 00 Revenue_ Sewer Maintenance Fee $85 , 000 . 00 Interest 4 , 000 . 00 Total Revenue $89_ , 000 . 00 Total Available $209 , 310 . 00 Expenditures Salaries $27 , 700 . 00 FICA - City Share 2 , 100 . 00 IMRF - City Share 1 , 800 . 00 Legal ( Filing) Fees 200 . 00 Operating Supplies 12 , 100 . 00 Equipment Rental 2 , 000 . 00 Postage 300 . 00 Engineering 4 , 000 . 00 Printing/Copying 500 . 00 Sewer Maintenance 104 , 500 . 00 Miscellaneous 1 , 000 . 00 Transfer to General Fund for Administrative 7 , 0_00_ . 00 Total Expenditures $ 163 , 200 . 00 Estimated Cash Balance , April 30 , 1987 $46 , 110 . 00 19 CITY OF YORKVILLE 1986 - 1987 BUDGET BEECHER BUILDING FUND ------- -------- ---- Estimated Cash Balance , May 1 , 1986 $740 . 00 Revenue_ Rent and Donation $ 10 , 000 . 00 Transfer - Federal Revenue Sharing 3 , 310 . 00 Miscellaneous 100 . 00 Park Commission 5 , ()00 . 00 Total Revenue S18 , 410 . 00 Total Available $ 19 , 150 . 00 Expenditures Salaries 88 , 400 . 00 FICA - City Share 650 . 00 IMRF - City Share 600 . 00 Repairs and Maintenance 2 , 500 . 00 Operating Supplies 1 , 500 . 00 Office Supplies 500 . 00 Natural Gas 4 , 000 . 00 Miscellaneous 1 , 000_. 00 Total Expenditures $ 19 , 150 . 00 Estimated Balance , April 30 , 1987 -0- 20 CITY OF YORKVILLE 1986 - 1987 BUDGET PARK COMMISSION FUND ---- ---------- ---- Estimated Cash Balance , May 1 , 1986 $ 10 , 371 . 00 Revenue Fees for Programs $ 16 , 000 . 00 Interest 500 . 00 Sale of Merchandise 300 . 00 Rent 500 . 00 Total Revenue $ 17 , 3_00_ . 0_0 Total Available $27 , 671 . 00 Expenditures Salaries $ 13 , 100 . 00 FICA - City Share 1 , 100 . 00 IMRF - City Share 550 . 00 Operating Supplies 1 , 500 . 00 Merchandise Purchased for Resale 300 . 00 Advertising/Publishing 500 . 00 New Equipment 2 , 000 . 00 Rent 500 . 00 Dues 100 . 00 Contractual Services 1 , 000 . 00 Office Supplies 1 , 000 . 00 Training/Conference 600 . 00 Travel 300 . 00 Transfer - Beecher Building 5 , 000_00 Total Expenditures $27 , 550 . 00 Estimated Balance , April 30 , 1987 $ 121 . 00 21 CITY OF YORKVILLE 1986 - 1987 BUDGET WORKING CASH BOND FUND ------- ---- ---- ---- Estimated Cash Balance , May 1 , 1986 $ 1 , 064 . 00 Estimated Revenues --------- -------- Total Revenue -0- Total Available $ 19064 . 00 Estimated Expenditures --------- ------------ Transfer to General Fund $ 1 , 064 . 00_ Total Expenditures S1 , 064 . 00 Estimated Balance April 30, 1987 -0- 22 CITY OF YORKVILLE 1986 - 1987 BUDGET WORKING CASH FUND ------- ---- ---- Estimated Cash Balance , May 1 , 1986 $ 110 , 000 . 00 Estimated Revenues --------- -------- Interest Earned 86 , 600 . 00_ Total Revenue $6 , 60_0 . 00_ Total Available $ 116 , 600 . 00 Estimated Expenditures --------- ------------ Transfer to General Fund $6 , 60_0 . 00 Total Expenditures 56 , 600 . 00 Estimated Balance , April 30 , 1987 $ 110 , 000 . 00 23