b"Budgeted and Historical Expenditures by Expense Type$12.5$10$7.5 Debt ServiceMillionsTransfers OutPurchasesEnterprisesContingencies$5 SuppliesPurchased ServicesPersonnel ServicesCapital Outlay$2.5$0FY2020 FY2021 FY2022 FY2023 FY2024Name Account ID FY2020 FY2021 FY2022 FY2023 FY2024 FY2023 BudgetedActuals Actuals Adopted Budgeted Adopted vs. FY2024 Adopted(% Change)Expense ObjectsPersonnel ServicesPublic WorksSalaries & Wages 50250011- $1,427,435 $1,098,971 $1,483,910 $1,560,604 $1,166,794 -25.2%50020Overtime 50250011- $45,119 $1,243 $55,000 $7,500 $10,000 33.3%50060Employer FICA 50250011- $88,265 $67,195 $95,415 $97,222 $72,960 -25%50100Employer Medicare 50250011- $20,643 $15,715 $22,315 $22,738 $17,063 -25%50110Employer SC Retirement 50250011- $216,372 $160,711 $254,845 $254,300 $212,105 -16.6%50120Employer PO Retirement 50250011- $413,353 $5,202 $172,653 $6,248 $7,219 15.5%50130Employer Group 50250011- $284,769 $228,499 $312,500 $374,000 $374,000 0%Insurance 50140Employer Worker's Comp 50250011- $0 $53,032 $54,000 $56,362 $95,000 68.6%Insurance 50150Employer Tort Liab 50250011- $13,565 $15,961 $21,000 $14,800 $14,800 0%Insurance 50160Employer Pension Exp 50250011- $450,000 N/AGasb 68 50198Salaries & Wages 50250013- $249,798 $235,069 $358,372 $387,225 $315,286 -18.6%50020Overtime 50250013- $0 $716 $4,000 $4,000 $4,000 0%50060Beaufort County, SC | Budget Book 2024 Page 386"