CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA

Transcription

1 CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA DATE: TIME: PLACE: TUESDAY, SEPTEMBER 20, :50 P.M. WILLISTON CITY COUNCIL ROOM CALL TO ORDER ROLL CALL MEMBERS: Mayor R. Gerald Hethcoat President Charles Goodman Vice-President Nancy Wininger Councilman Matt Brooks Councilman Danny Etheridge Councilman Elihu Ross OTHERS: City Manager Scott Lippmann City Clerk Fran Taylor City Attorney Fred Koberlein OPENING PRAYER AND PLEDGE OF ALLEGIANCE TO THE FLAG ITEM 1 PUBLIC HEARING: SECOND BUDGET HEARING APPROVING THE FINAL MILLAGE RATE AND FINAL BUDGET FOR FISCAL YEAR ITEM 2 PUBLIC PARTICIPATION ITEM 3 ADJOURNMENT Minutes of the City Council meeting may be obtained from the City Clerk s office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the City Clerk to duplicate the recordings, or arrange to have a court reporter present at the meeting. The cost of duplication and/or court reporter will be borne by the requesting party. In accordance with Section , Florida Statutes, notice is given that if a person wishes to appeal a decision made by the City Council with respect to any matter considered at this meeting they will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is based. In accordance with Section , Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Mayor through the City Clerk s office no later than 5:00 P.M. on the day prior to the meeting.

2 Date: September 20, 2016 COUNCIL AGENDA ITEM TOPIC: RESOLUTION : SETTING THE FINAL MILLAGE RATE FOR FISCAL YEAR 2016/17. BACKGROUND / DESCRIPTION: Within 2 to 5 days after the budget advertisement has been published, State law requires local government taxing authorities to hold a public hearing to adopt the final millage rate and budget. This hearing has been publicized per the statutory guidelines including advertising a notice of budget hearing (s (3) (b), F.S.) along with an adjacent budget summary (s (3) (b), F.S., (s (3) (l), F.S.). At this hearing, the taxing authority will: 1) Discuss any percentage increase in millage from the rolled-back rate and the specific purposes for which the ad valorem tax revenues are being increased. 2) Allow the general public to speak and ask questions. 3) Adopt a final millage and budget. The following outlines the required format and exact wording, according to Section (2) (e)1, Florida Statutes, for the adoption of the final millage rate and the final budget for the City: Step One: Introduce the tax issue: The City of Williston proposes to levy a millage rate of This is a 1.13% decrease from the rolled-back rate of mills." Step Two: Hear Public Comments regarding the proposed tax rate and budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. Step Three: Adopt the final millage: The City of Williston proposes to adopt a final millage rate of Step Four: Once the millage rate is adopted, the final budget can then be adopted by separate vote: The City of Williston proposes to adopt a budget with total appropriated expenditures and reserves of $13,108,401 a 3.2% decrease of the prior year s total expenditures. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background

3 Date: September 20, 2016 RECOMMENDED ACTION: COUNCIL AGENDA ITEM Adopt Resolution and the final millage rate for Fiscal Year , following the steps and wording as outlined above. COMMISSION ACTION: APPROVED DISAPPROVED

4 RESOLUTION NUMBER Final Millage Rate A RESOLUTION OF THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, ADOPTING A FINAL AD VALOREM TAX RATE FOR THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, FOR FISCAL YEAR 2016/2017; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 20, 2016, relating to the adoption of a final ad valorem tax rate; and WHEREAS, the gross taxable value of property within the City of Williston, Levy County, Florida, has been certified by the County Property Appraiser to the City of Williston as $93,819,782. NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL MILLAGE RATE. The Fiscal Year final operating millage rate shall be mills, which is a 1.13% decrease from the rolled-back rate of mills. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 20th day of September PASSED AND ADOPTED this 20th day of September, CITY COUNCIL CITY OF WILLISTON, FLORIDA ATTEST: Charles Goodman, President, City Council Frances V. Taylor, City Clerk

5 Date: September 20, 2016 COUNCIL AGENDA ITEM TOPIC: RESOLUTION : ADOPTING THE FINAL BUDGET FOR FISCAL YEAR BACKGROUND / DESCRIPTION: See the previous agenda item for the procedures for the budget hearing and the adoption of the final millage rate and budget. This resolution proposes the adoption of the final budget at a total amount of $13,108,401. This amount represents a decrease of 3.2% from the current year s budget. The Budget Summary on the next page provides a breakdown of the total budgeted expenditures for Fiscal Year by fund. Please note the Budget Summary lists all City funds including the Pension Trust Fund even though the resources in that fund cannot be used for City activities. FISCAL IMPACTS: As outlined in the agenda background. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background RECOMMENDED ACTION: Adopt resolution to adopt the final budget for Fiscal Year COMMISSION ACTION: APPROVED DISAPPROVED

6 Date: September 20, 2016 COUNCIL AGENDA ITEM BUDGET SUMMARY: BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2016/2017 Millage Per $1000 General Fund Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes mills $ 528,036 $ - $ - $ - $ - $ - $ 528,036 Delinquent taxes 6, ,000 Tax incremental revenue , ,345 Other locally levied taxes 269, ,982 Utility service taxes 339, ,175 Fines & forfeitures 10, ,035 Franchise fees 103, ,250 Licenses, permits, and fees 50, ,250 Intergovernmental revenue 623, ,713 Grant Revenue 4,250 1,927, ,500-1,968,840 Charges for services - 908,164-5,229, ,137,953 Contributions, Income & Portfolio Additions , ,470 Interest Income 4, , ,250 Miscellaneous revenues 24,000 22,950-65,860 10, ,810 TOTAL SOURCES 1,963,191 2,858, ,695 5,310,649 47, ,470 10,855,109 Transfers in 638, ,664-1,261,864 Debt Proceeds ,491-87,491 Fund balances/reserves/net assets 124, , , ,938 TOTAL REVENUES, TRANSFERS & BALANCES 2,726,304 2,858, ,906 5,781, , ,470 13,108,401 EXPENDITURES General governmental services: 409, , ,270 Public Safety: 1,721, ,721,326 Public Works 307, ,717 Other governmental services 46, ,592 Transportation - 2,858, ,858,604 Community redevelopment 76, , ,942 Debt service 23, ,259 30, ,640 Utilities services ,415, ,415,853 Recreation Activities 16, ,470 Capital Improvement Programs , ,655 Contributions, Income & Portfolio Reductions , ,470 TOTAL EXPENDITURES 2,601,391 2,858, ,906 4,644, , ,470 11,846,538 Transfers out 124, ,136, ,261,864 Fund balances/reserves/net assets TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 491,470 $ 13,108,401 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

7 RESOLUTION NUMBER Final Budget A RESOLUTION OF THE CITY OF WILLISTON OF LEVY COUNTY, FLORIDA, ADOPTING THE FINAL BUDGET FOR THE FISCAL YEAR WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 20, 2016, relating to the final budget for Fiscal Year ; and WHEREAS, the City of Williston, Levy County, Florida, approved Resolution adopting a final millage of mills; and NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL BUDGET. The City Council of the City of Williston adopts the final budget for Fiscal Year at $13,108,401 as specified in the total budget column in Exhibit A. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 20th day of September PASSED AND ADOPTED this 20th day of September, ATTEST: CITY COUNCIL CITY OF WILLISTON, FLORIDA Frances V. Taylor, City Clerk Charles Goodman, President, City Council Attachments: Exhibit A Fiscal Year Budget Summary

8 Exhibit A BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2016/2017 Millage Per $1000 General Fund Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes mills $ 528,036 $ - $ - $ - $ - $ - $ 528,036 Delinquent taxes 6, ,000 Tax incremental revenue , ,345 Other locally levied taxes 269, ,982 Utility service taxes 339, ,175 Fines & forfeitures 10, ,035 Franchise fees 103, ,250 Licenses, permits, and fees 50, ,250 Intergovernmental revenue 623, ,713 Grant Revenue 4,250 1,927, ,500-1,968,840 Charges for services - 908,164-5,229, ,137,953 Contributions, Income & Portfolio Additions , ,470 Interest Income 4, , ,250 Miscellaneous revenues 24,000 22,950-65,860 10, ,810 TOTAL SOURCES 1,963,191 2,858, ,695 5,310,649 47, ,470 10,855,109 Transfers in 638, ,664-1,261,864 Debt Proceeds ,491-87,491 Fund balances/reserves/net assets 124, , , ,938 TOTAL REVENUES, TRANSFERS & BALANCES 2,726,304 2,858, ,906 5,781, , ,470 13,108,401 EXPENDITURES General governmental services: 409, , ,270 Public Safety: 1,721, ,721,326 Public Works 307, ,717 Other governmental services 46, ,592 Transportation - 2,858, ,858,604 Community redevelopment 76, , ,942 Debt service 23, ,259 30, ,640 Utilities services ,415, ,415,853 Recreation Activities 16, ,470 Capital Improvement Programs , ,655 Contributions, Income & Portfolio Reductions , ,470 TOTAL EXPENDITURES 2,601,391 2,858, ,906 4,644, , ,470 11,846,538 Transfers out 124, ,136, ,261,864 Fund balances/reserves/net assets TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 491,470 $ 13,108,401 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

9 City of Williston Fiscal Year 2016/2017 Proposed Budget (Version Date: August 30, 2016)

10 Table of Contents Page # Budget Summary Budget Summary by Fund 1-2 Budget Comparison by Fund 3-4 Budgeted Expenditures/Expenses By Type 5-7 Millage Rate Options 8 Team Count by Department 9 Budget by Fund General Fund Airport Fund Community Redevelopment Agency (CRA) Fund 28 Utility Fund Capital Improvement Program (CIP) Funds Other Supporting Schedules Staffing Plan (Listed By Department) 40-42

11 Budget Summary by Fund General Airport CRA Utility CIP FY2017 FY2016 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Expenditures by Type City Council $ 37,377 $ - $ - $ - $ - $ 37,377 $ 38, % Administration City Clerk 68, ,777 66, % City Manager 32,074 21,382 10,691 42, , , % City Administration 104, ,724 98, % Special Events 12, ,300 12, % Library 7, ,386 7, % Legal Services 36, ,000 36, % Financial Services 42,346 25,408 25,408 47, , , % Information Technology 18, ,328-30,820 34, % Community Development Planning & Zoning 52, ,410 37, % Building & Permitting / Inspections 24, ,397 22, % Community Redevelopment 76, , , , % Law Enforcement/Public Safety Airport Administration 234, , , % Patrol 731, , , % Police Communication 208, , , % Fire 502, , , % Animal Control / Code Enforcement 51, ,130 48, % Crossing Guards 16, ,698 32, % Facility Operations - 881, , , % Capital Projects - 1,927, ,927, , % Public Works / Utility Street Repair/Resurfacing 2, ,500 2, % Public Works Crew 194, , , % Public Works Operations 111, , , % Utility Administration ,079-77,079 71, % Electric Services ,678,655-2,678,655 2,659, % Gas Services , , , % Water Services , , , % Solid Waste Collection , , , % Sewer Collection , , , % Sewer Treatment , , , % Expenditures by Type (continued) Capital Projects/Equipment , ,655 2,736, % Transfer to General Fund , , , % Transfer to Capital Improvements Fund 124, , ,664 1,241, % Recreation/Athletics 16, ,470 16, % Contingency 20,180 3,413-94, , , % Expenditures $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 $ 13,181, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #1

12 Budget Summary by Fund General Airport CRA Utility CIP FY2017 FY2016 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Revenue / Funding Sources Property Taxes $ 534,036 $ - $ 183,345 $ - $ - $ 717, , % Other Locally Levied Taxes 269, , , % Utility Billing ,229,789-5,229,789 5,168, % Fuel Sales - 641, , , % Rental & Leases - 266, , , % Timber Sales , % Public Service Taxes 339, , , % Franchise Fees 103, ,250 96, % Intergovernmental Revenues 623, , , % Fines & Forfeitures 10, ,035 9, % Licenses & Permits 50, ,250 50, % Miscellaneous 24,000 22,950-65, , , % Sale of Fixed Assets ,000 10,000 10, % Interest Income 4, ,000-20,250 20, % Grant 4,250 1,927, ,500 1,968,840 1,438, % Non-Operating/ Transfers 638, ,664 1,261,864 1,870, % Other Financing Sources / Debt Proceeds ,491 87, ,000 n/a Use of Fund Balance/Retained Earnings 124, , , ,938 1,414,430 n/a Revenue/Funding Sources $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 $ 13,181, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #2

13 Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2016 Budget $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 Change in Property Taxes 4,985-8, ,462 Change in Intergovernmental Revenue 71, ,581 Change in Franchise Fees Revenue 7, ,000 Change in Utility Billing ,408-60,408 Change in Grant Revenue (1,750) 1,669, (1,137,509) 530,131 Change in Loans / Debt Proceeds (232,509) (232,509) Change in Transfers from GF/UF (608,201) (608,201) Change in estimated fuel revenue - 118, ,446 Change in Timber Revenue - (40,000) (40,000) Change in Rental/Leases Revenue - 28, ,672 Increase in Public Service Taxes 8, ,175 Change in interest income 500 (300) (150) Change to Fund Balance /Retained Earnings (25,086) (33,300) 101,423 (553,529) - (510,492) All other revenue changes (5,665) (5,258) - (315) - (11,238) FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616, CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #3

14 Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2016 Budget $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 Personnel Expenses Wage Increase 43,414 4, ,699-70,713 New Positions 76,734-2,231 46, ,660 Staffing Changes / Adjustments 14,054 21,636 9,888 37,569-83,147 Change in retirement contribution % 15,085 3, ,750-40,815 New retirement plan - Fire Dept. 58, ,849 Change in Overtime (2,088) 1,000 - (2,500) - (3,588) Increase for Insurance (Health / Life) (14,145) (3,178) (847) (19,506) - (37,676) Operating Expenses Subtotal 191,903 27,441 12, , ,920 Increase for Insurance (Prop / GL / Liab / WC) 770 7, ,210-9,879 Change in Professional Services (2,500) (1,500) 12,500 (3,508) - 4,992 Change in Audit Fees (6,650) (1,960) - 2,240 - (6,370) Change in Rental/Leases - 6, ,600 Change in Utility Expenses 1,260 6,000-16,900-24,160 Increase in telephone expenses ,700-2,900 Change in material & supplies expenses 4,000 (1,000) - 7,000-10,000 Change in repair & maintenance expenses 3,000 (6,500) - 5,000-1,500 Reduction in Vehicle Maintenance 2, ,500-9,500 Reduction in Vehicle Fuel (31,947) (1,500) - (3,000) - (36,447) Change in Training expenses (1,500) (1,500) Change in Airport fuel purchases - 96, ,757 Change in Electricity Purchases (44,756) - (44,756) Change in Gas Purchases (13,740) - (13,740) Change to Contingency (51,178) (5,712) - 2,117 - (54,773) All other changes in operating expenses (6,876) (7,494) (630) (3,776) - (18,776) Capital Outlay Subtotal (89,422) 91,404 12,056 (24,113) - (10,075) Reduction in Capital Outlay Change in Capital Outlay / Projects - 1,618,805 84,824 - (2,008,219) (304,590) Change in transfer to CRA Fund 1, ,895 Change in transfer to CIP Fund (43,172) - - (575,029) - (618,201) Debt Service Payments Subtotal (41,277) 1,618,805 84,824 (575,029) (2,008,219) (920,896) Change in Bank Loan Payments (1,465) ,000 28,535 Subtotal (1,465) ,000 28,535 Net Adjustments 59,739 1,737, ,750 (493,435) (1,978,219) (564,516) FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #4

15 Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) GENERAL FUND PERSONAL SERVICES City Council $ 19,841 $ 18,912 $ 19,893 $ 19,890 $ 19, % Administration 111, , , , , % Planning 26,740 23,374 21,123 15,199 37, % Building 4,678 4,645 4,852 4,613 6, % Police 789, , , , , % Police Communications 191, , , , , % Animal Control/Code 39,418 36,429 40,217 36,211 42, % Fire 205, , , , , % Public Works 181, , , , , % Recreation / Athletics 13,497 13,258 13,017 10,795 13, % 1,583,504 1,562,162 1,670,925 1,630,761 1,862, % OPERATING EXPENDITURES City Council 18,028 13,675 19,057 16,924 17, % Administration 141, , , , , % Legal Services 34,541 34,743 36,000 34,000 36, % Planning 16,535 10,554 16,812 14,183 15, % Building Permits 17,600 23,126 17,600 17,603 17, % Police 150, , , , , % Police Communication 3,500 1,603 2,750 2,750 2, % Animal Control/Code 10,553 7,822 8,567 8,380 8, % Fire 135, , , , , % Public Works 128, , , , , % Recreation / Athletics 2,100 6,120 3,000 3,000 3, % Library 7,400 7,365 7,409 6,822 7, % Special Events 11,800 12,394 12,300 12,350 12, % Non Departmental 444, , , , , % 1,122, , , , , % CAPITAL OUTLAY Police - 10, n/a - 10, n/a DEBT SERVICE Fire 49,691 46,905 24,846 15,587 23, % 49,691 46,905 24,846 15,587 23, % Personal Services 1,583,504 1,562,162 1,670,925 1,630,761 1,862, % Operating Expenditures 1,122, , , , , % Capital Outlay - 10, n/a Debt Service 49,691 46,905 24,846 15,587 23, % Grand 2,755,791 2,473,388 2,666,565 2,504,681 2,726, % % of Personal Services 57.5% 63.2% 62.7% 65.1% 68.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #5

16 Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) AIRPORT FUND PERSONAL SERVICES $ 194,528 $ 163,663 $ 190,849 $ 177,637 $ 218, % OPERATING EXPENDITURES 546, , , , , % CAPITAL OUTLAY 2,700,000 2,807, , ,808 1,927, % NON-OPERATING EXPENDITURES 11, n/a Grand 3,452,300 3,704,992 1,120,955 1,355,365 2,858, % % of Personal Services 5.6% 4.4% 17.0% 13.1% 7.6% CRA FUND PERSONAL SERVICES 39,904 37,352 36,729 34,762 49, % OPERATING EXPENDITURES 58,562 44,422 63,659 64,154 75, % CAPITAL OUTLAY 316, , ,769 6, , % NON-OPERATING EXPENDITURES 13,000-10,000-10, % Grand 428, , , , , % % of Personal Services 9.3% 15.3% 9.6% 33.1% 10.1% CAPITAL IMPROVEMENT PROGRAM FUND DEBT SERVICE ,000 n/a CAPITAL OUTLAY 1,875,845 99,204 2,736,874 1,346, , % Grand 1,875,845 99,204 2,736,874 1,346, , % % of Personal Services 0.0% 0.0% 0.0% 0.0% 0.0% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #6

17 Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) UTILITY FUND PERSONAL SERVICES Administrative $ - $ (33,873) $ - $ - $ - n/a Electric 293, , , , , % Gas 174, , , , , % Water 163, , , , , % Solid Waste 11,309 8,731 11,663 11,092 11, % Sewer Collection 98,572 91,408 99,551 88, , % Sewer Treatment 107, , , , , % 848, , , , , % OPERATING EXPENSES Administrative 129, , , , , % Electric 2,600,309 2,586,858 2,366,985 2,529,904 2,331, % Gas 247, , , , , % Water 124, , , , , % Solid Waste 476, , , , , % Sewer Collection 49, ,806 51, ,217 60, % Sewer Treatment 110, , , , , % 3,739,468 4,149,706 3,512,960 3,973,130 3,486, % DEBT SERVICE Water 91,259 13,989 91,259 10,454 91, % 91,259 13,989 91,259 10,454 91, % NON-OPERATING EXPENSES Administrative 1,211, ,917 1,804,570 1,051,807 1,231, % 1,211, ,917 1,804,570 1,051,807 1,231, % Personal Services 848, , , , , % Operating Expenses 3,739,468 4,149,706 3,512,960 3,973,130 3,486, % Debt Service 91,259 13,989 91,259 10,454 91, % Non-Operating Expenses 1,211, ,917 1,804,570 1,051,807 1,231, % Grand 5,891,359 5,516,020 6,274,896 5,672,132 5,781, % % of Personal Services 14.4% 12.7% 13.8% 11.2% 16.8% ALL FUNDS Personal Services 2,666,897 2,464,586 2,764,610 2,479,900 3,103, % Operating 5,467,114 5,780,905 5,169,234 5,630,537 5,114, % Capital Outlay 4,892,757 3,080,231 3,316,928 1,795,235 3,012, % Debt Service 140,950 60, ,105 26, , % Non-Operating 1,235, ,917 1,814,570 1,051,807 1,241, % Grand $ 14,403,673 $ 12,037,533 $ 13,181,447 $ 10,983,521 $ 12,616, % % of Personal Services 18.5% 20.5% 21.0% 22.6% 24.6% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #7

18 Millage Rate Options Comparison of Taxable Values - (FY2016 vs FY2017) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY16 Certified Taxable Values 92,934, FY16 Final Taxable Values 92,898,940 (35,207) -0.04% FY17 Preliminary Taxable Values 93,819, , % Comparison of of Millage Millage Rate Rate Options Options Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) % Over Roll Back Rate Roll Back Millage Rate 91,852, ,639 - Prior Year Millage Rate 93,819, ,037 5, % Other Millage Rates (option 1) 93,819, ,304 11, % Other Millage Rates (option 2) 93,819, ,919 18, % Other Millage Rates (option 3) 93,819, ,374 41, % Other Millage Rates (option 4) 93,819, ,829 65, % Preliminary Millage Rate 93,819, ,037 5, % Notes (1) Gross tax revenue does not include discounts taken for early payment. CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #8

19 Team Count By Department Department FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 Change Notes City Council City Administration Shared (FT) Admin Position with PWs / Purchasing Agent (FT) / Admin (PT) Police Department (1.0) (1) New officer; (2) less Crossing Guard Fire Department Public Works/Utilities Shared Position with Admin Dept Airport Personnel CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #9

20 General Fund - FY 2016/17 Budget REVENUES/SOURCES Ad valorem Property Taxes 515, , , , , % Delinquent Ad Valorem Taxes 6,000 17,381 6,000 6,636 6, % Local Option Tax: Gas 6C 29,964 30,804 31,094 59,699 70, % Local Govt Infrtr Tax - Discretionary 179, , , , , % Public Service Tax - Electricity 245, , , , , % Public Service Tax - Water 26,000 24,755 25,000 27,586 27, % Public Service Tax - Gas 45,000 35,710 44,000 33,338 35, % Public Service Tax - Propane 5,000 1,494 4,000 1,676 1, % Telecommunications Tax 87,107 89,010 88,000 88,659 87, % Business & Prof Occ Licenses 25,000 23,442 25,000 24,865 25, % Bldg Permits-Structural & Eq 25,000 52,220 25,000 27,615 25, % Franchise Fees - Electricity 36,000 47,931 40,000 48,302 48, % Franchise Fees - Telephone Pole Rental 2,230 2,230 2,230 2,230 2, % Franchise Fees - Cable TV Pole Rental 4,020 4,020 4,020 4,020 4, % Franchise Fees - Solid Waste 50,000 48,903 50,000 48,735 49, % Animal Licenses/Misc % Fed Pymts In Lieu of Taxes 2,976 2,529 2,976 2,976 2, % State Grants - Public Safety 6,000-6,000 3,831 4, % State Revenue Sharing 84,643 87,145 89,361 87,134 95, % FL Revenue Sharing-8C Fuel 32,000 41,804 36,000 44,144 44, % Mobile Home Licenses Tax 2,000 1,747 2,500 2,851 2, % Alcoholic Beverage Licenses 1,000 1,181 1,200 1,153 1, % Local Govt 1/2 Cent Sales Tax 99, , , , , % FDOT - Traffic Signal Maintenance 9,074 9,074 9,074 9,074 9, % FDOT - Highway Lighting Maint. 27,230 28,047 28,888 28,888 29, % Crossing Guards Levy County 15,000 14,218 11,250 11,250 5, % County Fire Dept. Subsidy 212, , , , , % Other Fire Services n/a Land Development Regulation Fees 2,000 6,334 3,000 4,600 5, % Pub Safety: Misc. Police Sve 4,000 7,268 5,500 2,474 2, % Rent - Building - 3,000-4,200 4,200 n/a Parks Application Fee-Nonrefund % Parks Use Fee % Fines & Forfeitures 7,000 11,156 9,000 10,063 10, % Fines - Parking Violations (City) n/a Miscellaneous Income 10,000 17,182 20,000 8,657 10, % Misc. Reimbursement Police Dept n/a Interest Income 2,750 3,556 4,000 4,187 4, % Disposition of Fixed Assets - 25, n/a CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #10

21 General Fund - FY 2016/17 Budget REVENUES/SOURCES (continued) Disposition of Scrap Materials 1, ,000-1, % Compensation For Loss Of Property - 13, n/a Utility Fund Contribution 638, , , , , % Sale of General Fixed Assets 1,000-1,000 1,500 1, % Donations - 2, n/a Use of Fund Balance - CIP 316, , , % TOTAL REVENUES/SOURCES 2,755,791 2,562,971 2,666,565 2,543,810 2,726, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #11

22 General Fund - FY 2016/17 Budget EXPENDITURES/USES 27,263 CITY COUNCIL Payroll Taxes 1,193 1,271 1,308 1,265 1, % Retirement 1,500 1,500 1,500 1,500 1, % Life & Health Insurance n/a Worker's Compensation % Executive Salaries 15,600 15,650 15,600 15,600 15, % Other Salaries & Wages - Poll 1,100-1,100 1,140 1, % Personal Services 19,841 18,912 19,893 19,890 19, % Professional Services , % Other Contractual Services 1,000-1,000 1,000 1, % Travel & Per Diem 1, , , % Telephone % Postage % Insurance 7,195 8,114 7,497 7,839 7, % Dues & Subscriptions 1, , , % Advertising 3,000 2,385 4,000 1,266 2, % Training & Seminars 1, , , % Operating Supplies 1, ,500 1,035 1, % Operating Expenditures 18,028 13,675 19,057 16,924 17, % TOTAL CITY COUNCIL 37,869 32,587 38,950 36,814 37, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #12

23 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) LEGAL SERVICES Professional Services - City Attorney 32,541 34,743 34,000 34,000 34, % Professional Services - Other Legal 2,000-2,000-2, % TOTAL LEGAL SERVICES 34,541 34,743 36,000 34,000 36, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #13

24 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) ADMINISTRATION Overtime 2, % Payroll Taxes 6,265 5,343 6,522 5,863 7, % Retirement 6,103 5,949 5,371 5,171 7, % Life & Health Insurance 12,278 12,130 14,344 11,523 13, % Worker's Compensation 2,277 2,398 2,092 2,092 2, % Drug Testing % Unemployment Compensation 2, ,200-1, % Salaries & Wages 79,399 78,360 84,749 84,206 94, % Personal Services 111, , , , , % Auditing Fees 15,481 15,415 14,700 14,700 8, % Other Contractual Services 15,958 19,831 15,958 20,333 15, % Financial Services 42,346 42,346 42,346 40,318 42, % Information Technology Services 4,478 3,837 4,178 3,546 3, % Software subscriptions - - 3,696 3, % Travel & Per Diem 1,300 2,348 1,300 1,150 1, % Telephone 10,300 11,447 10,300 11,767 12, % Postage 3,000 2,403 3,000 2,257 2, % Utility Services 6,750 7,291 6,750 7,490 7, % Insurance - Other 3,703 4,183 3,859 4,035 3, % Office Supplies 5,000 1, n/a Repairs & Maintenance % Dues & Subscriptions 2, ,000 1,415 1, % Building Maintenance 10,000 8,708 9,000 8,708 9, % Advertising & Promotions 2,000 4,258 3,000 4,258 4, % Miscellaneous Expense 5,000 4,937 3,775 7,137 5, % Training-Schools & Seminars 4,000 1,109 3,000 1,144 1, % Materials & Supplies 9,884 13,007 11,000 13,643 13, % Operating Expenditures 141, , , , , % Capital Outlay - Mach & Equip n/a Capital Outlay n/a TOTAL ADMINISTRATION 252, , , , , % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #14

25 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) PLANNING & ZONING Payroll Taxes 1,514 1,319 1, , % Retirement 1, , % Life & Health Insurance 3,837 3,126 4,482 2,694 5, % Worker's Compensation % Salaries & Wages 19,793 17,478 14,644 10,932 27, % Personal Services 26,740 23,374 21,123 15,199 37, % Professional Serv Comp Plan 5,202 2,294 7,500 2,500 5, % Contractual Services 1,250 1,406 1,200 2,421 2, % Postage % Office Supplies % Dues & Subscriptions % Advertising , % Travel & Per Diem 2, ,175 2,850 2, % Training Schools & Seminars 2,625 1,608 1,975 1,975 1, % Materials & Supplies 3,000 2,923 2,125 2,125 2, % Operating Expenditures 16,535 10,554 16,812 14,183 15, % TOTAL PLANNING & ZONING 43,275 33,928 37,934 29,382 52, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #15

26 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) BUILDING PERMITS Overtime n/a Payroll Taxes % Retirement % Life & Health Insurance , % Worker's Compensation % Salaries & Wages 3,379 3,389 3,481 3,384 4, % Personal Services 4,678 4,645 4,852 4,613 6, % Other Contractual Services 17,600 23,126 17,600 17,603 17, % Operating Expenditures 17,600 23,126 17,600 17,603 17, % TOTAL BUILDING PERMITS 22,278 27,771 22,452 22,216 24, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #16

27 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) POLICE DEPARTMENT Overtime 8,588 5,732 8,588 5,967 7, % Holiday Pay 13,000 13,783 15,000 13,263 14, % Overtime- Special Events 2,000 2,796 2,000 2,000 2, % Special Pay 12,480 10,820 12,480 10,940 12, % Payroll Taxes 43,338 41,592 44,621 41,784 46, % Retirement 76,613 77,096 82,845 82,036 92, % Life & Health Insurance 84,409 83,468 98,613 79,310 93, % Worker's Compensation 15,214 16,021 13,460 13,460 12, % Drug Testing 1,200 1, % Unemployment Compensation 2, % Salaries & Wages 530, , , , , % Personal Services 789, , , , , % Professional Services 3,000 2,933 1,500 1,500 1, % Other Contractual Services 11,163 9,291 10,600 9,759 10, % Information Technology Services 8,357 6,401 8,357 7,272 7, % Investigations % Travel & Per Diem 1, % Telephone 10,550 9,580 11,500 9,447 10, % Postage % Utility Services 6,250 7,017 6,500 5,015 6, % Insurance - Other 26,008 29,404 27,167 28,365 27, % Printing & Binding 1,000 1,027 1,000 1,000 1, % Office Supplies 1,000 1,028 1,000 1,000 1, % Repairs & Maintenance (Equipment) 2,500 1,763 1,500 2,624 1, % Dues & Subscriptions % Building Maintenance 3,000 5,803 3,000 3,000 3, % Miscellaneous Expense 1,000 1,355 1,000 1,000 1, % Training-Schools & Seminars 4, ,000 4,000 4, % Vehicle Repairs & Maintenance 22,000 21,338 20,000 20,000 20, % Materials & Supplies 8,500 13,618 8,500 7,721 8, % Vehicle Fuel 33,000 26,823 32,000 19,600 21, % Uniforms 6,000 5,347 6,000 5,500 5, % Operating Expenditures 150, , , , , % Capital Outlay - 10, n/a Capital Outlay - 10, n/a TOTAL POLICE DEPARTMENT 939, , , , , % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #17

28 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) POLICE COMMUNICATIONS Overtime 3,000 3,013 3,000 3,874 4, % Holiday Pay 5,000 4,952 5,000 4,952 5, % Overtime - Special Events % Payroll Taxes 10,757 10,144 11,778 12,010 12, % Retirement 5,425 5,790 3,687 2,785 7, % Life & Health Insurance 30,769 27,220 27,070 21,746 23, % Worker's Compensation 3,796 3,998 3,597 3,597 3, % Drug Testing % Salaries & Wages 132, , , , , % Personal Services 191, , , , , % Other Contractual Services % Repairs & Maintenance % Training-Schools & Seminars 1, % Materials & Supplies 1,000 1,113 1,000 1,000 1, % Uniforms % Operating Expenditures 3,500 1,603 2,750 2,750 2, % TOTAL POLICE COMMUNICATIONS 194, , , , , % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #18

29 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT Overtime % Overtime-Special Events % Holiday Pay % Payroll Taxes 2,616 2,394 2,712 2,410 2, % Retirement 1,473 1,460 1,027 1,009 2, % Life & Health Insurance % Worker's Comp 952 1, % Drug Testing % Salaries & Wages 33,202 30,528 34,196 30,629 35, % Personal Services 39,418 36,429 40,217 36,211 42, % Utilities 2,163 1,842 2,100 2,225 2, % Telephone 1, % Insurance - Other 2,221 2,505 2,314 2,420 2, % Vehicle Repairs & Maintenance 1, ,000 1,000 1, % Materials & Supplies 750 1, % Vehicle Fuel 2,920 1,744 1,753 1,753 1, % Operating Expenditures 10,553 7,822 8,567 8,380 8, % TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 49,972 44,251 48,783 44,591 51, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #19

30 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) FIRE DEPARTMENT Overtime - Special Events - 1,543 1, , % Payroll Taxes 14,164 15,914 16,908 20,537 21, % Retirement ,733 n/a Worker's Compensation 5,310 5,592 5,420 5,420 6, % Drug Testing/Physicals 500 1, % Unemployment Compensation n/a Life & Health Insurance ,115 n/a Salaries & Wages 185, , , , , % Personal Services 205, , , , , % Other Contractual Services 1, n/a Information Technology Services 8,357 6,626 8,357 6,700 7, % Travel 1, ,000 1,073 1, % Telephone 1,968 1,927 1,968 1,669 1, % Postage % Utility Services 6,250 5,905 6,000 4,993 6, % Fire Prevention Education 1, ,000 1,117 1, % Insurance - Other 10,449 11,857 10,954 11,412 11, % Office Supplies 1,500 1,655 1,000 1,706 1, % Maintenance Of Equipment 6,000 4,496 6,000 6,000 6, % Equipment Inspection 2,500 1,121 2,000 2,000 2, % Dues & Subscriptions 3,750 3,905 3,500 3,500 3, % Building Maintenance 2,000 2,225 2,000 2,000 2, % Miscellaneous Expense 2,000 2,582 2,000 3,681 2, % Training-Schools & Seminars 5,000 5,550 4,000 4,000 4, % Vehicle Repairs & Maintenance 15,000 20,635 15,000 15,000 15, % Materials & Supplies 32,800 30,037 28,500 28,500 30, % Vehicle Fuel 31,000 23,123 30,000 13,032 16, % Uniforms 2,500 1,959 2,500 3,470 2, % Operating Expenditures 135, , , , , % Debt Service - Principal Fire 44,000 45,880 22,000 13,099 19, % Debt Service - Interest Fire 5,691 1,026 2,846 2,488 3, % Debt Service 49,691 46,905 24,846 15,587 23, % TOTAL FIRE DEPARTMENT 390, , , , , % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #20

31 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) PUBLIC WORKS Overtime 1, % Overtime- Special Events % Payroll Taxes 9,724 9,672 9,915 9,797 10, % Retirement 6,520 6,646 4,497 6,109 9, % Life & Health Insurance 34,147 31,826 39,893 36,722 35, % Worker's Compensation 3,603 3,794 3,159 3,159 3, % Drug Test % Unemployment Compensation % Salaries & Wages 125, , , , , % Personal Services 181, , , , , % Other Contractual Services - 5, n/a Telephone 2,500 3,166 2,700 2,436 2, % Postage % Utility Services 31,000 32,914 31,000 27,895 30, % Insurance - Other 8,994 10,143 9,372 9,800 9, % Repairs & Maintenance 17,000 16,083 12,000 12,000 15, % Street Repair 4,500 7,581 2,500 2,500 2, % Miscellaneous Expense 2,000 2,438 1,000 1,000 1, % Training-Schools & Seminars 1, % Vehicle Repairs & Maintenance 11,000 8,114 5,500 6,750 7, % Materials & Supplies 20,000 22,472 24,000 21,970 24, % Vehicle Fuel 28,500 22,135 26,000 16,000 18, % Safety Supplies 1,000 1,000 1,000 1,000 1, % Uniforms 1, , , % Operating Expenditures 128, , , , , % TOTAL PUBLIC WORKS 310, , , , , % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #21

32 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) RECREATION/ ATHLETICS Overtime % Overtime-Special Events % Payroll Taxes % Retirement % Life & Health Insurance 3,069 3,394 3,586 1,680 3, % Worker's Compensation % Salaries & Wages 8,872 8,278 8,015 8,015 8, % Personal Services 13,497 13,258 13,017 10,795 13, % Other Contractual Services 2,100 6,120 3,000 3,000 3, % Operating Expenditures 2,100 6,120 3,000 3,000 3, % TOTAL RECREATION/ATHLETICS 15,597 19,378 16,017 13,795 16, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #22

33 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) LIBRARY Other Contractual Services % Utilities 2,200 2,188 2,200 2,437 2, % Insurance % Building Maintenance 3,600 3,629 3,600 2,791 3, % Materials & Supplies % Operating Expenditures 7,400 7,365 7,409 6,822 7, % TOTAL LIBRARY 7,400 7,365 7,409 6,822 7, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #23

34 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) SPECIAL EVENTS Other Contractual Services 1,000 2,050 1,000 1,000 1, % Fireworks 8,500 8,850 8,500 8,500 8, % Miscellaneous Expense 1, ,300 1,350 1, % Materials & Supplies 1,000 1,279 1,500 1,500 1, % Operating Expenditures 11,800 12,394 12,300 12,350 12, % TOTAL SPECIAL EVENTS 11,800 12,394 12,300 12,350 12, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #24

35 General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) NON-DEPARTMENTAL Aid To Private Organizations 5,000 5,000 5,000 5,000 5, % Telephone % Utility Services % Insurance - Other % Building Maintenance n/a Transfer To CRA 72,085 72,085 74,140 74,140 76, % Transfer to Capital Improvements Fund 334,086 95, , , , % Contingency 31,089-71,358-20, % Insurance Claims - 7, n/a Extraordinary Item - City Hall Sinkhole ,312 - n/a Fire Department Sinkhole - 7, n/a Police Department Sinkhole - 2, n/a TOTAL NON-DEPARTMENTAL 444, , , , , % TOTAL EXPENDITURES (all departments) 2,755,791 2,473,388 2,666,565 2,504,681 2,726, % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #25

36 Airport Fund - FY 2016/17 Budget REVENUES/SOURCES JPA Revenue 2,700,000 2,785, , ,523 1,927, % Interest Income % Sales Tax Collection Fee % Miscellaneous Income 15,000 55,630 27,258 19,491 22, % Hay Harvesting 4,000 4,144 4,000 4,144 4, % Timber Sales 75, ,519 40, % Building Rent 57,000 58,301 58,000 40,370 40, % Land Rent 75,000 82,336 80,000 85,223 87, % Equipment Rental - 2,312 1, % T-Hangar Rents 85,000 95,542 95,000 96,600 97, % Avgas Fuel Sales 235, , , , , % Jet Fuel Sales 205, , , , , % Parking Revenue ,198 35,000 n/a Office Rent ,628 2,850 n/a Late Payments 500 (295) % Use of Fund Balance , % TOTAL REVENUES/SOURCES 3,452,300 3,823,339 1,120,955 1,333,235 2,858, % EXPENDITURES/USES Overtime 1,000 1,022 1,000 1,985 2, % Payroll Taxes 11,519 9,298 11,196 10,967 13, % Retirement Contributions 7,332 6,405 5,401 4,412 9, % Health Insurance 20,719 17,651 24,205 12,369 21, % Worker's Compensation 4,290 4,502 3,589 3,589 3, % Drug Testing % Salaries & Wages 149, , , , , % Personal Services 194, , , , , % CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #26