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FY 2023 Budget-- Pickens County Georgia ALL FUNDS Revenues Taxes Licenses and Permits Intergovernmental Charges for Services Fines & Forfeitures Interest Income Other Revenue Total Revenues Pickens County Government General Fund Adopted Budget FY 2023 Expenditures 26,191,000 General Government 563,555 Judicial 1,396,221 Public Safety 4,170,700 Public Works 270,400 Health & Welfare 10,100 Culture & Recreation 254,500 Housing & Development 32,856,476 Total Expenditures 6,940,053 4,022,620 15,368,190 4,001,318 282,060 1,295,503 946,734 32,856,476 Pickens County Government Special Funds~ E911 Adopted Budgets FY 2023 Revenues Charges for Services Intergovernmental Interest Income Other Revenues Other Financing Sources Total Revenues Expenditures E911 Total Expenditures 723,100 732,144 1,455,244 1,455,244 1,455,244 Pickens County Government Pickens County Government Proprietary Funds Judicial Grants Adopted Budgets Adopted Budgets FY 2023 FY 2023 Water Airoort Judicial Grants Revenues Revenues Charges for Services $ 3,228,577 $ 983,830 Charges for Services Intergovernmental Intergovernmental 4,543,678 Interest Income Interest Income Other Revenues Other Revenues Other Financing Sources Other Financing Sources Total Revenues $ 4,543,678 Ex12enditures Total Revenues $ 3,228,577 $ 983,830 Exgenditures Water Administration 620,371 Judicial Grants 4,543,678 Water 2,608,206 Airport - 983,830 Total Expenditures $ 3,228,577 $ 983,830 Total Expenditures $ 4,543,678 Pickens County Government Capital Projects - SPLOST Project Length Budget Voted in 2020 Projected Revenues: SPLOST Tax Revenue Total Revenues $ 37,000,000 37,000,000 Ex~nditures: PICKENS COUNTY: Road Projects & Facilities Parks & Recreation Projects Payment of Enterprise Fund Debt Public Safety Fire & EMS Public Safety - Sheriff Water & Sewer Facilities 16,039,500 3,700,000 3,496,500 2,960,000 2,960,000 1,110,000 MUNICIPALITIES: City of Jasper Projects City of Nelson Projects Town of Talking Rock Projects 5,002,400 1,650,200 81,400 Total Expenditures $ 37 000 000 ---PAGE BREAK--- Pickens County Government General Fund FY 2023 Proposed Budget Revenues Taxes Licenses and Permits Intergovernmental Charges for Services Fines & Forteitures Interest Income Other Revenue E-911 Special Revenue American Rescue Plan Federal Grant Total Revenues Expenditures 1110 CommissionChairman 1115 CommissionBoard 1130 County Clerk 1400 Elections 1500 General Administration 1501 Governmental Contingency 1502 Transfer to E911 1510 Finance & Accounting 1530 Legal 1540 Human Resources 1545 Tax Commissioner 1550 Tax Assessor 1565 General Government Buildings 1595 General Administration Fees 230 American Rescue Plan Act (ARPA) Total General Government 2100 Judicial Grant Administration 2101 Family Law Center 2102 Guardians (GAL) 2103 Mental Health Court 2150 Superior Court 2155 Visitation Center Coordinator 2180 Clerk of Court 2200 District Attorney 2400 Magistrate 2450 Probate 2600 Juvenile 2700 Grand Jury 2705 Board of Equalization 2800 Public Defender Total Judicial 3310 Sheriff - Administration 3323 Sheriff Uniform Patrol 3326 Sheriff Detention Center 3350 Sheriff - School Resource 3390 Drug Abuse & DATE Funds 3450 Pickens Co Probation 3510 Fire/EMS Administration Adopted 2023 Adopted 2022 Budget Budget $ 26,191,000 $ 563,555 $ 1,396,221 $ 4,170,700 $ 270,400 $ 10,100 $ 254,500 $ $ $ 32,856,476 $ 158,558 $ 45,752 $ 234,503 $ 340,285 $ 738,454 $ 1,693,201 $ 732,144 $ 393,054 $ 180,000 $ 206,221 $ 807,643 $ 790,190 $ 590,048 $ 30,000 $ $ 6,940,053 $ 142,209 $ 49,040 $ 500 $ 16,000 $ 248,445 $ 16,667 $ 725,199 $ 644,933 $ 522,504 $ 531,397 $ 389,264 $ 1,000 $ 16,658 $ 718,803 $ 4,022,620 $ 1,259,601 $ 3,762,538 $ 3,371,137 $ 622,978 $ $ 134,439 $ 657,060 $ 22,343,806 $ 563,555 $ 2,231,467 $ 4,170,700 $ 270,400 $ 10,100 $ 284,500 $ 668,300 $ 3,165,210 $ 33,708,038 $ 160,091 $ 35,498 $ 212,829 $ 365,831 $ 1,483,410 $ $ $ 355,182 $ 180,000 $ 175,774 $ 787,034 $ 669,967 $ 660,546 $ 30,000 $ 3,165,210 $ 8,281,371 $ 174,982 $ 48,682 $ 500 $ 14,000 $ 272,083 $ 16,667 $ 687,655 $ 635,043 $ 483,590 $ 528,855 $ 446,238 $ 1,000 $ 16,658 $ 691,620 $ 4,017,573 $ 1,161,440 $ 3,096,349 $ 2,753,628 $ 596,634 $ 45,500 $ 102,204 $ 502,287 Increase (Decrease) $ 3,847,194 $ $ (835,246) $ $ $ $ (30,000) $ (668,300) $ (3,165,210) $ (851,562) -2.53% $ (1,533) $ 10,254 $ 21,674 $ (25,546) $ (744,956) $ 1,693,201 $ 732,144 $ 37,872 $ $ 30,447 $ 20,609 $ 120,223 $ (70,498) $ $ (3,165,210) $ (1,341,318) -16.20% $ (32,773) $ 358 $ $ 2,000 $ (23,638) $ $ 37,545 $ 9,890 $ 38,914 $ 2,542 $ (56,974) $ $ $ 27,183 $ 5,047 0.13% $ 98,160 $ 666,189 $ 617,509 $ 26,343 $ (45,500) $ 32,235 $ 154,773 ---PAGE BREAK--- 3520 3522 3800 3700 3910 3920 Fire Departments & EMS Fire / EMS Stations E911 Coroner Animal Control Emergency Management $ $ $ $ $ $ 4,966,811 91,348 354,569 147,710 $ $ $ $ $ $ 4,345,522 91,430 1,299,797 71,102 315,664 132,706 $ $ $ $ $ $ 621,290 (91,430) (1,299,797) 20,246 38,905 15,003 Total Public Safety $ 15,368,190 $ 14,514,263 $ 853,926 5.88% 4220 4510 4560 4580 4900 Road Department Solid Waste Landfill Post-Closure Public Education/KPB Maintenance & Shop $ $ $ $ $ 2,545,154 1,067,053 40,000 12,500 336,612 $ $ $ $ $ 3,261,333 989,561 40,000 12,500 292,432 $ $ $ $ $ (716,179) 77,492 44,180 Total Public Works $ 4,001,318 $ 4,595,826 $ (594,508) -12.94% 5110 5130 5195 5440 5520 5540 Health Regulation Health Dept. Buildings Welfare Senior Center Transportation Service $ $ $ $ $ $ 83,057 1,800 2,750 30,000 24,300 140,153 $ $ $ $ $ $ 83,057 2,721 2,750 30,000 24,300 140,153 $ $ $ $ $ $ (921) Total Health & Welfare $ 282,060 $ 282,981 $ (921) -0.33% 6122 6124 6126 6500 6510 6590 Recreation Swimming Pool Program Sports Libraries Library Administration Branch Libraries $ $ $ $ $ $ 695,368 41,390 122,946 1,000 432,998 1,800 $ $ $ $ $ $ 634,962 40,624 122,564 1,000 399,450 1,800 $ $ $ $ $ $ 60,406 766 383 33,548 Total Culture & Recreation $ 1,295,503 $ 1,200,399 $ 95,103 7.92% 7130 7410 7450 7520 County Extension Service Planning & Development County Marshal Economic Development $ $ $ $ 87,632 463,987 202,762 192,352 $ $ $ $ 73,634 474,797 89,000 178,194 $ $ $ $ 13,998 (10,810) 113,762 14,158 Total Housing & Development $ 946,734 $ 815,625 $ 131,109 16.07% Total Expenditures $ 32,856,476 $ 33,708,038 $ (851,562) ---PAGE BREAK--- Pickens County Government Genera! Fund FY 2023 Proposed Budget Adopted 2023 Adopted 2022 Increase Budget Budget (Decrease) _R_evenue-Taxes 100-0000-311350 Railroad Equipment Taxes $ 9,700 $ 9,700 $ 100-0000-311750 Franchise Taxes- Cable $ 142,000 $ 142,000 $ 100-0000-313100 Local Option Sales Taxes $ 4,727,300 $ 4,300,000 $ 427,[PHONE REDACTED]-314200 Alcoholic Beverage Excise Taxes $ 120,000 $ 113,000 $ 7,[PHONE REDACTED]-314300 Local Option Mixed Drink Taxes $ 18,000 $ 18,000 $ 100-0000-316200 Insurance Premium Taxes $ 2,653,000 $ 2,102,866 $ 550,[PHONE REDACTED]-316300 Financial Institution Taxes $ 100,000 $ 100,000 $ 100-1545-311100 Real Property Taxes- Current Tax Commissioner $ 13,300,000 $ 11,245,395 $ 2,054,[PHONE REDACTED]-311120 Timber Taxes- Current Tax Commissioner $ 3,000 $ 3,000 $ 100-1545-311200 Real Property Taxes- Prior Tax Commissioner $ 1,170,000 $ 1,170,000 $ 100-1545-311310 Motor Vehicle Taxes- Current Tax Commissioner $ 130,000 $ 130,000 $ 100-1545-311315 Motor Veh Title Ad Valorem Tax Fee Tax Commissioner $ 2,784,000 $ 2,150,000 $ 634,[PHONE REDACTED]-311320 Mobile Homes Taxes- Current Tax Commissioner $ 100,000 $ 84,845 $ 15,[PHONE REDACTED]-311401 Motor Vehicles- Prior Tax Commissioner $ 7,000 $ 7,000 $ 100-1545-311403 Heavy Equipment Tax- Current Year Tax Commissioner $ 1,000 $ 1,000 $ 100-1545-319100 Penalties & Interest- Delinquent Tax Tax Commissioner $ 220,000 $ 200,000 $ 20,[PHONE REDACTED]-319500 Fi Fa Tax Commissioner $ 18,000 $ 5,000 $ 13,[PHONE REDACTED]-311340 Intangible Taxes- Regular and Record Clerk of Court $ 470,000 $ 427,000 $ 43,[PHONE REDACTED]-311600 Real Estate Transfer Taxes Clerk of Court $ 218,000 $ 135,000 $ 83,000 Total Revenue Taxes $ 26,191,000 $ 22,343,806 $ 3,847,194 17.22% Revenue- Licenses and Permits 100-0000-32111 o Licenses & Permits- Beer $ 10,000 $ 10,000 $ 100-0000-321130 Licenses & Permits- Wine $ 10,000 $ 10,000 $ 100-0000-321140 Licenses & Permits- Bar Cards $ 10,000 $ 10,000 $ 100-0000-321150 Temporary/Special Event Permit $ 1,000 $ 1,000 $ 100-1545-324300 Late Tag Penalty Tax Commissioner $ 30,000 $ 30,000 $ 100-2180-322600 Notary Application Fees Clerk of Court $ 3,300 $ 3,300 $ 100-2450-322400 Marriage Licenses Probate Court $ 20,000 $ 20,000 $ 1 o0-2450-32291 o Pistrol Permits Probate Court $ 36,000 $ 75,000 $ (39,000) 100-3300-322991 Scrap Metal Handlers Permits $ 100 $ 100 $ 100-7220-321200 General Business Licenses Planning & Development $ 94,255 $ 94,255 $ 100-1220-32221 o Zoning & Land Use Permits Planning & Development $ 12,000 $ 12,000 $ 100-7220-322220 House Moving Permits Planning & Development $ 10,000 $ 10,000 $ 100-7220-322230 Sign Permits Planning & Development $ 1,000 $ 1,000 $ ---PAGE BREAK--- 100-7220-322990 100-7220-323120 100-7410-323100 Other Permits Building Inspection Fees Building Permit Fees Planning & Development Planning & Development Planning & Development $ $ $ 113,000 5,000 207,900 $ $ $ 84,000 5,000 197,900 $ $ $ 29,000 10,000 Total Revenue- Licenses and Permits $ 563,555 $ 563,555 $ 0.00% R_(;!!y_enue- Intergovernmental 100-0000-334110 100-0000-335101 100-1540-339014 100-2100-339006 100-2101-334125 100-2150-339006 100-2150-339007 100-2200-334110 100-2600-334115 100-2600-339007 100-2750-339012 100-2800-339000 100-3300-331110 100-3300-331111 100-3350-339013 100-3450-339001 100-3450-339006 100-3520-334111 100-4220-334113 100-4220-334118 100-7520-339005 State Grant-Direct FLPA Reimbursement Health Promotions/ Wellbeing Grant IGR- Fannin & Gilmer State Direct- AJC FLIC Project IGR- Fannin County IGR- Gilmer County State Direct Grant-District Attorney Grant-Juvenile Judges Salary Salary-Juvenile Judge (Gilmer & Fannin) Salary-Pickens Co Law Library Salary/Expense Public Defender SCAAP Grant- DOJ Federal Direct BVP Grant- DOJ Federal Direct Salary-School Resource Officers Pickens Co Pre-Trial & Prob IG- Fannin and Gilmer Trauma Care Grant State Grant-Direct Road Contract LMIG-Grandview Road Dam IGR- City of Jasper District Attorney Juvenile Juvenile Law Library Public Defender Sheriff Sheriff Sheriff Sheriff Sheriff Fire Public Works Public Works Economic Development $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 25,000 21,000 81,210 49,266 15,000 15,000 10,000 119,307 78,314 2,500 418,000 4,000 15,000 401,306 34,142 4,000 7,000 96,176 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 25,000 111,558 46,601 15,000 15,000 116,096 81,614 2,500 438,113 4,000 15,000 401,306 31,208 7,000 604,192 227,279 90,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 21,000 (30,348) 2,665 10,000 3,211 (3,300) (20,113) 2,934 4,000 (604,192) 6,176 Total Revenue- Intergovernmental $ 1,396,221 $ 2,231,467 $ (835,246) -37.43% Revenue- Charges for Services 100-1400-341910 100-1545-341601 100-1545-341920 100-1545-341940 100-2180-341100 100-2180-341200 100-2180-341400 100-2180-341940 100-2180-346320 100-2400-341100 100-2400-341140 Election Qualifying Fees Mobile Home/Motor Vehicle Mail Advertising Fees Tax Office Commissions-Tax Office Court Cost- Clerk of Court Recording- Clerk of Court Printing/Copy Clerk of Court Commissions-Clerk of Court Indigent Defense-Clerk of Court Court Cost-Magistrate Public Defender Application Mag Elections Tax Commissioner Tax Commissioner Tax Commissioner Clerk of Court Clerk of Court Clerk of Court Clerk of Court Clerk of Court Magistrate Magistrate $ $ $ $ $ $ $ $ $ $ 12,000 5,000 600,000 32,000 190,000 12,000 60,000 20,000 20,000 1,500 $ $ $ $ $ $ $ $ $ $ $ 12,000 5,000 600,000 32,000 190,000 12,000 60,000 20,000 20,000 1,500 $ $ $ $ $ $ $ $ $ $ $ ---PAGE BREAK--- 100-2400-341200 Recording-Magistrate Magistrate $ 700 $ 700 $ 100-2400-341400 Printing/Copy-Magistrate Magistrate $ 100 $ 100 $ 100-2400-349300 Bad Check Fee- Magistrate Magistrate $ 100 $ 100 $ 100-2450-341200 Recording-Probate Probate $ 45,000 $ 45,000 $ 100-3300-341100 Court Cost-Sheriff Sheriff $ 80,000 $ 80,000 $ 100-3300-341110 Bond Adminstration Fees Sheriff $ 15,000 $ 15,000 $ 100-3300-341130 Drug Testing Fees- Sheriff Sheriff $ 1,000 $ 1,000 $ 100-3300-342101 Extra Duties Sheriff $ 100,000 $ $ 100,[PHONE REDACTED]-342120 Accident Reports Sheriff $ 200 $ 200 $ 100-3300-342310 FingerprintingFees Sheriff $ 2,000 $ 2,000 $ 100-3300-342330 Prisoner Housing Fees Sheriff $ 40,000 $ 170,000 $ (130,000) 100-3300-346400 Background Housing Fees Sheriff $ 12,000 $ 12,000 $ 100-3520-342600 Ambulance Fees Fire $ 2,055,000 $ 2,055,000 $ 100-3910-346110 Adoption Animal Shelter $ 5,000 $ 5,000 $ 100-3910-346111 Reclaim Animal Shelter $ 1,000 $ 1,000 $ 100-3910-346121 Microship Animal Shelter $ 2,000 $ 2,000 $ 100-4510-344110 Refuse Collection Charges Recycle $ 400,000 $ 400,000 $ 100-4510-344130 Sale of Recylced Material Recycle $ 180,000 $ 150,000 $ 30,[PHONE REDACTED]-344150 Landfill Use Fees Recycle $ 120,000 $ 120,000 $ 100-6124-647300 Event Admission Fees Pool $ 12,000 $ 12,000 $ 100-6125-347200 Activity Fees- Basketball Gym Rec Center-Sports $ 3,000 $ 3,000 $ 100-6125-347500 Program Fees Rec Center-Sports $ 27,000 $ 27,000 $ 100-6126-347500 Program Fees Rec Center-Sports $ 45,000 $ 45,000 $ 100-6128-347300 Event Admission Fees Rec Center-Sports $ 4,000 $ 4,000 $ 100-6128-347500 Program Fees Rec Center-Sports $ 21,000 $ 21,000 $ 100-6190-347500 Program Fees Rec Center-Sports $ 40,000 $ 40,000 $ 100-7410-341300 Planning & Development Fee Planning & Development $ 7,000 $ 7,000 $ 100-7410-341400 Printing/Copy-Planning & Development Planning & Development $ 100 $ 100 $ 100-7410-341930 Sale of Maps & Publications Planning& Development $ $ Total Revenue Charges for Services $ 4,170,700 $ 4,170,700 $ 0.00% R~v~ny~- Fines and Forteitures 100-0000-351110 Fines and Forteitures $ 400 $ 400 $ 100-0000-351402 Jail Fund Fines & Forteitures $ 35,000 $ 35,000 $ 100-0000-351403 Crime Victims Fine & Forteltures $ 15,000 $ 15,000 $ 100-0000-351404 Drug Abuse $ 15,000 $ 15,000 $ 100-0000-351405 Educational Incentive $ 1,000 $ 1,000 $ 100-2180-351110 Fines and Forteitures Clerk of Court $ 50,000 $ 50,000 $ 100-2400-351110 Fines and Forteitures Magistrate $ 8,000 $ 8,000 $ 100-2450-351110 Fines and Forteitures Probate $ 140,000 $ 140,000 $ 100-2600-351110 Fines and Forteitures Juevenile $ 2,500 $ 2,500 $ 100-3300-351110 Fines and Forteitures Sheriff $ 1,000 $ 1,000 $ 100-3910-351110 Fines/Forteitures/SurrenderFees $ 2,500 $ 2,500 $ Total Revenue- Fines and Forteitures $ 270,400 $ 270,400 $ 0.00% ---PAGE BREAK--- Revenue- Interest Income 100-0000-361000 100-3300-361000 Interest Interest Sheriff $ $ 10,000 100 $ $ 10,000 100 $ $ Total Revenue- Interest Income $ 10,100 $ 10,100 $ 0.00% Revenue- Other Revenue 100-0000-382100 100-0000-389000 100-1500-389000 100-1565-381001 100-2180-371000 100-3520-371000 100-3910-371000 100-6122-371000 100-6122-381000 100-7 410-383000 Commissions-Vending Other Miscellaneous Other Miscellaneous Building Rental Contributions & Donations Contributions & Donations Contributions & Donations Contributions & Donations Building Rental Reimb Damaged Property Fire Animal Shelter Rec Center Rec Center Planning & Development $ $ $ $ $ $ $ $ 2,000 68,000 110,000 2,000 2,500 20,000 10,000 40,000 $ $ $ $ $ $ $ $ $ $ 2,000 98,000 110,000 2,000 2,500 20,000 10,000 40,000 $ $ $ $ $ $ $ $ $ $ (30,000) Total Revenue- Other Revenue $ 254,500 $ 284,500 $ (30,000) -10.54% 8~_\(_e_nue- Other 215-3800-389000 230-0000-332100 E-911 Special Revenue American Rescue Plan Federal Grant E-911 $ $ $ 668,300 3,165,210 $ $ $ (668,300) (3,165,210) Total Revenue- Other $ $ 3,833,510 $ (3,833,510) -100.00% Total Revenues $ 32,856,476 $ 33,708,038 $ (851,562) -2.53% ---PAGE BREAK--- FY 2023 Budget Request 1110 - Commission Chairman FY 2023 FY 2022 Account Adopted Adpoted Comparison Number tion Budget Budget FY 23-22 511100 Salaries 102,298 104,556 (2,258) 512100 Group Insurance 11,253 8,998 2,255 512200 FICA 7,826 7,627 199 512400 Retirement Contribution 20,621 19,070 1,551 512700 Workers 1 Compensation 3,269 3,400 (131) 522200 Repairs& Maintenance 1,000 1,000 523100 Insurance Other than Employee Benefit 1,801 3,390 (I ,589) 523200 Communications 2,500 (2,500) 523201 Cellular Service 600 600 523202 Land Line Service 300 300 523203 Postage 40 40 523400 Printing & Binding 100 100 523500 Travel 1,000 1,000 523600 Dues & Fees 1,200 1,200 523700 Education & Training 2,000 2,000 523900 Other Purchased Services 150 150 531100 Supplies & Materials 1,000 1,000 531120 Other Vehicle Supplies 3,600 (3,600) 531270 Gas&Oil 3,600 3,600 531300 Food 500 500 158,558 160,091 (1,533) -0.96% Decrease History FY 2023 Usage Summary Purchased Supplies 180,000 Services 3% 160,000 140,000 120,000 I 00,000 80,000 60,000 40,000 20,000 Services 92% FY 2023 FY 2022 Comparison Adopted Adpoted FY 23-22 Budget Budget ---PAGE BREAK--- Account Number 511100 512200 512700 523100 523200 523201 523203 523500 523600 523700 531100 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 FY 2023 Budget Request 1115 - Commission Board FY 2023 FY 2022 Adopted Adpoted Comparison Descri tion Budget Budget FY 23-22 Salaries 36,440 27,321 9,119 FICA 2,788 2,090 698 Workers' Compensation 874 887 ( 13) Insurance Other than Employee Benefit 1,000 (I ,000) Communications 1,800 ( I ,800) Cellular Service 2,000 2,000 Postage 50 50 Travel 1,000 200 800 Dues & Fees 1,000 1,000 Education & Training 600 200 400 Supplies & Materials 1,000 1,000 45 752 35 498 10,254 History FY 2023 FY 2022 Adopted Adpoted Budget Budget Comparison FY 23-22 28.89% Increase FY 2023 Usage Summary Supplies 2% ---PAGE BREAK--- Account Number 511 IOO 512I00 512200 512400 512401 512700 512950 521300 522200 522320 523100 523200 523201 523202 523203 523300 523400 523500 523600 523700 531100 531620 531630 250,000 200,000 150,000 100,000 50,000 FY 2023 Budget Request I I 30 - County Clerk FY 2023 FY 2022 Adopted Adpoted Comparison Descri }tion Budset Bud~et FY 23-22 Salaries 180,266 150,699 29,567 Group Insurance 11,242 34,623 (23,381) FICA 13,790 7,927 5,863 Retirement Contribution 10,106 8,696 1,410 Defined Contribution Plan 1,721 1,639 82 Workers' Compensation 938 715 223 Unifonns 700 700 Technical Services 500 300 200 Repairs & Maintenance JOO 200 100 Equipment Rental 420 420 Insurance Other than Employee Benefit 509 509 Communications- Other 2,000 (2,000) Cellular Service 720 720 Land Line Service 890 890 Postage 600 600 Advertising Printing & Binding 1,000 1,000 Travel 1,000 1,000 Dues & Fees 200 30 170 Education & Training 2,500 2,500 Supplies & Materials 2,900 2,500 400 Furniture & Fixtures <$5,000 3,000 3,000 Computers