CITY OF GRETNA BUDGET APRIL 1, MARCH 31, 2017 TABLE OF CONTENTS PAGE BUDGET ORDINANCE 1

Transcription

1 City of Gretna, Louisiana Operating Budget April 1, 2016 March 31, 2017 Submitted By Belinda C. Constant Mayor

2 CITY OF GRETNA BUDGET APRIL 1, MARCH 31, 2017 TABLE OF CONTENTS PAGE BUDGET ORDINANCE 1 BUDGET MESSAGE 2-3 SUMMARY OF FUNDS 4-5 GENERAL FUND REVENUES 6-7 GENERAL FUND - EXPENDITURES DEPARTMENTS CITY ADMINISTRATION 8-9 TAX COLLECTION 10 ELECTED OFFICIALS 11 CITY ATTORNEY 12 FINANCE 13 CITY COURT 14 CITY POLICE POLICE MAINTENANCE 18 ZONING & CODE ENFORCEMENT 19 BUILDING OFFICIAL 20 COMMUNICATION 21 EMERGENCY PREPAREDNESS 22 CEMETERY 23 ENGINEERING 24 PUBLIC WORKS DRAINAGE 27 SUMMARY OF GENERAL FUND - REVENUES, EXPENDITURES AND FUND BALANCE 28 GENERAL FUND BALANCE - DEDICATION, ASSIGNMENTS, AND COMMITMENTS 29 FIRE PROTECTION CAPITAL 30 FIRE PROTECTION GARBAGE 33 PARKS & RECREATION SOCIAL SERVICES FOR THE AGED 36 STREET LIGHT IMPROVEMENT 37 RIVERBOAT CASINO 38 TOURISM AMBULANCE HOME INCARCERATION 43 COURT SECURITY 44 COURT SECURITY - 2nd Parish 45 CAPITAL PROJECTS PRESENTATION PURPOSES ONLY DEBT SERVICE 48 POLICE GRANT FUND 49 MUNICIPAL WATERWORKS MUNICIPAL SEWER /21/ APPROVED 3/9/2016

3 3/21/ APPROVED 3/9/2016

4 City of Gretna Second Street & Huey P. Long Avenue P. O. Box 404 Gretna, Louisiana Mayor Belinda Cambre Constant Councilmembers Wayne A. Rau Councilman-at-Large Milton L. Crosby District One Joseph A. Marino, III District Two Mark K. Miller District Three Jackie J. Berthelot District Four Departments Building Department Danika E. Gorrondona Code Enforcement Angel L. Gonzales Finance & Tax Departments Raylyn C. Stevens Human Resources David L. Neeb Public Utilities Michael J. Baudoin Public Works Danny R. Lasyone Parks and Recreation Amie H. Hebert Information Technology Michael T. Wesley Office of Tourism Ronnie J. Gauthreaux Zoning, Planning & Licensing Azalea M. Roussell City Clerk Gentlemen of the Council, March 9, 2016 Re: Budget Message from the Mayor The City of Gretna ended fiscal year with a $4.7M unassigned fund balance in the General Fund and a projected fiscal year unassigned fund balance of $4.8M. The proposed budget document for fiscal year is presented as balanced. The City of Gretna s fiscal health continues to strengthen as the administration prioritizes quality of life and economic development issues. With the opening of numerous businesses and increasing desirability of the City to young households in the Greater New Orleans region, our budget is well positioned to continue providing quality public services to residents. The completion of development projects along the Westbank Expressway, Belle Chasse Highway and Downtown, have boosted sales tax revenue despite Statewide economic concerns surrounding the energy industry. The first phase of a $50 million hotel development along the Westbank Expressway has just been completed with additional phases including restaurant and retail under construction. The new Wal-Mart Neighborhood Market has just opened while tax revenues from other local grocers remain strong. Additionally, there have been a number of new businesses open along the Belle Chasse Highway with the addition of several larger corporations from within the region expected in the near future. We continue to see the rehabilitation of buildings within our downtown area and expect this to continue following the completion of our Gretna Downtown 2020 plan and resulting revitalization investments in the surrounding area. With more new development in the pipeline, we are confident that the City s budgetary conditions will continue to improve. At the same time, the bleak outlook for the Statewide economy means that our investments must be that much more strategic; investments in our public infrastructure must meet multiple demands for the entire City. The administration and elected officials of the City have committed to spending public dollars in the most efficient manner possible they recognize the need to continue improving existing public services while looking for ways to expand services in areas with unmet needs. Despite these challenges, we remain confident in the fiscal health of the City. The General Fund budget was based on the following: Property tax revenues are projected flat pending reassessment of Jefferson Parish properties in 2016 Police payroll and equipment provided by federal, state, and local grants will be transferred out of the General Fund and accounted for in the newly created Police Grant Fund Phone: (504) Fax: (504) /21/ APPROVED 3/9/2016

5 The funding of $105,000 in Public Works equipment line item An increase of $50,000 to the Salary and Separation Committed Fund Balance An increase of $135,000 to Landscape/Beautification to maintain current landscaping Fire Protection The construction of the new McDonoghville Fire Station is nearing competition. This new fire station is being financed through the state capital outlay programs and the required City matching funds. These funds are currently in place with any additional cost being funded by the David Crocket Volunteer Fire Company. Garbage Fund Any future increases in the contract cost as a result of the future CPI calculation will necessitate an evaluation of current garbage fees. Street Lighting Fund The Street Lighting Fund receives revenues through a dedicated millage. Utility and Repair & Maintenance expenditures remain flat. Excess revenues are dedicated to the purchase of additional decorative lighting fixtures needed for the completion of the Downtown Street Lighting Improvement project. Capital Projects The Capital Projects budget is included for presentation purposes only. Police Grant Fund The Police Grant Fund has been created to account for salaries and equipment purchased through state, federal, and local grants. This special revenues fund will help facilitate accuracy and proper reporting of state and federal dollars earmarked for the very specific purpose of each grant. It will also minimize the impact of one-time revenues and subsequent spending of grant money on the comparability of the General Fund. Outside security services provided to Jefferson Parish Courts by the Gretna Police Department will continue and with the passage of this budget, it will authorize the administration to enter into renewal contracts with the various Parish Courts. Additionally, the annual DOTD maintenance grass cutting CEA will be authorized with the adoption of this ordinance. Respectfully Submitted: Belinda C. Constant Mayor 3/21/ APPROVED 3/9/2016

6 CITY OF GRETNA BUDGET SUMMARY OF FUNDS REVENUE ENXPENDITURES TRANSFERS FUND IN/OUT BALANCE GENERAL FUND 16,770,150 17,979,660 1,511, ,190 FIRE PROTECTION CAPITAL 184, , FIRE PROTECTION 2,318,000 2,114, ,781 GARBAGE 1,500,000 1,499, RECREATION 815, ,007-8 SOCIAL SERICES 79,000 52,500-26,500 STREET LIGHTS 445, ,000 - (179,200) RIVERBOAT CASINO 2,010,000 - (1,661,700) 348,300 TOURISM 149, , ,000 3 AMBULANCE 1,603,180 1,602, HOME INCARCERATION 769, ,784-13,216 COURT SECURITY 1,131,006 1,182,255 - (51,249) COURT SECURITY - 273, ,814-5,186 2ND PARISH DEBT SERVICE 1,165,699 1,180,218 - (14,519) POLICE GRANTS FUND 80, ,000 - (190,000) MUNICIPAL WATER 3,084,800 3,056,231-28,569 MUNICIPAL SEWER 3,440,000 3,301, ,686 35,818,350 35,185, ,694 3/21/ APPROVED 3/9/2016

7 SUMMARY OF FUNDS FY FIRE PROTECTION 6.53% GARBAGE 4.26% RECREATION 2.32% SOCIAL SERVICES 0.15% STREET LIGHTS 1.78% TOURISM 0.85% GENERAL FUND 51.10% AMBULANCE 4.56% HOME INCARCERATION 2.15% COURT SECURITY 3.36% COURT SECURITY 2ND PARISH 0.76% MUNICIPAL WATER 8.69% MUNICIPAL SEWER 9.38% POLICE GRANT FUND 0.77% DEBT SERVICE 3.35% 3/21/ APPROVED 3/9/2016

8 G E N E R A L F U N D R E V E N U E S TAXES AND FEES AD VALOREM 674, ,285 (285) 701, % 701, , , % Authorized Millage Levied Millage Expiration None AD VALOREM - POLICE 1,687,859 1,741,070 (1,070) 1,740, % 1,738,494 1,740,000 1,740, % Authorized Millage Levied Millage Expiration Oct. 20, Jul. 19, AD VALOREM INTEREST & PENALTY 117,746 4,403 (403) 4, % 15,000 4,000 4, % SALES TAX 4,872,200 3,927,182 1,021,160 4,948, % 4,867,270 4,948,343 5,096, % SALES TAX - DRAINAGE 455, ,807 97, , % 452, , , % ENTERGY FRANCHISE 328, ,448 66, , % 320, , , % ATMOS FRANCHISE 70,784 47,364 12,811 60, % 67,000 60,175 55, % COX CABLE FRANCHISE 236, ,681 59, , % 225, , , % SALES TAX - LAW ENFORCEMENT 684, , , , % 684, , , % OFF-TRACK HORSE RACE 118,494 69,344 45, , % 105, , , % 9,247,477 7,804,619 1,464,102 9,268, % 9,175,765 9,268,722 9,415, % LICENSES AND PERMITS OCCUPATIONAL 416, , , , % 404, , , % LIQUOR 50,065 44,710 2,790 47, % 47,500 47,500 55, % ALCOHOLIC BEVERAGE 4,585 3, , % 4,000 4,000 4, % CHAIN STORE 13,910 5,735 5,265 11, % 13,500 11,000 11, % PLUMBING LICENSES 4,200 4, , % 3,650 4,700 4, % ELECTRICAL LICENSES 7,675 6, , % 7,100 7,100 7, % TAXI DRIVER PERMITS 15,835 10,595 5,405 16, % 15,000 16,000 16, % GAMES & DEVICES 14,500 8,660 1,340 10, % 15,000 10,000 15, % INSURANCE LICENSES 452, , , , % 400, , , % FIREWORKS 43,500 43,500-43, % 43,500 43,500 43, % BUILDING PERMITS 205, ,139 32, , % 150, , , % ISSUANCE FEE 5,450 4, , % 5,050 5,500 5, % 1,234, , ,325 1,109, % 1,108,300 1,109,300 1,121, % INTERGOVERNMENTAL STATE VIDEO POKER 422, , , , % 405, , , % FEDERAL GRANTS 245,849 84,783 47, , % 150, , % STATE GRANTS % % BEER TAX 44,278 22,992 22,008 45, % 45,000 45,000 44, % GRANTS - MATCHING FUNDS 8,423 13,880 4,120 18, % - 18, % JEFFERSON PARISH 96, ,000 26, , % - 526, % PARISH ROAD TAX 164, ,132 49, , % 161, , , % JEFFERSON PARISH 911 FEES 47, ,384 11, , % 47, ,279 47, % GRANTS - OTHER % % 1,028,989 1,144, ,143 1,463, % 808,580 1,463, , % 3/21/ APPROVED 3/9/2016

9 G E N E R A L F U N D R E V E N U E S (CONTINUED) CHARGES FOR SERVICES PLUMBING INSPECTION 32,485 22,000 5,000 27, % 25,000 27,000 27, % ELECTRICAL INSPECTION 33,041 25,073 4,928 30, % 25,000 30,000 30, % RESUBDIVISION FEES 14,450 9,100 2,400 11, % 10,000 11,500 11, % PAID PARKING PROGRAM 78, ,956 71, , % 199, , , % MAGISTRATE LIEN - 17,127 (17,127) % , % GRASS CUTTING 18, ,511 (142,011) 18, % 35,000 18,500 18, % DEMOLITION FEES 20, ,225 (115,300) 10, % 6,000 10,925 10, % COPY MACHINE 16,106 11,387 3,613 15, % 20,000 15,000 15, % RESEARCH FEES 6,656 4,725 1,275 6, % 6,000 6,000 6, % PENALTY CHARGES 13,138 6,103 3,897 10, % 11,000 10,000 8, % FINES - CODE ENFORCEMENT , % - 1,000 1, % MORTGAGE FEES 9, ,275 5, % 8,500 5, % 242, ,900 (177,303) 370, % 345, , , % FINES AND FORFEITURES EXPUNGEMENT 1, (137) % 1, % NON-MOVING TRAFFIC FINES 7, % 7, % MOVING TRAFFIC FINES 1,147, , ,282 1,093, % 960,000 1,093,000 1,095, % CITY COURT COSTS 364, ,164 49, , % 110, , , % POLICE REVENUE - ALARMS 3, (250) % % POLICE REVENUE - OTHER % % CRIMINAL FINES 143, ,859 49, , % 200, , , % FINGER PRINTING (40) % % PROPERTY SEIZURES 52,154-15,000 15, % 15,000 15, % DRUG TESTING - 24TH JDC 29,319 21,214 8,786 30, % 24,000 30,000 30, % DEFFERED PROSECUTION 785, , , , % 725, , , % REGISTERED SEX OFFENDER 1,860 1, , % 2,000 2,000 2, % SPEED ENFORCEMENT PROGRAM 3,179,224 1,876,983 1,123,017 3,000, % 3,000,000 3,000,000 2,500, % 5,716,842 3,657,222 1,664,878 5,322, % 5,044,600 5,322,100 4,794, % MISC. REVENUES INTEREST INCOME 8,180 4,175 1,825 6, % 6,000 6,000 7, % DONATIONS 7,700 8,611 (3,611) 5, % 3,500 5,000 8, % ADMINISTRATION FEE-DETAILS 5,217 10,969 2,531 13, % 4,467 13,500 13, % INSURANCE CLAIMS 38,484 66,375 (275) 66, % - 66, % RENTAL INCOME 16,008 29,548 2,868 32, % 32,416 32,416 32, % SALE OF ASSETS 96,565 32, , % 10,000 33,050 10, % OTHER MISCELLANEOUS 359,045 3,366, ,709 3,532, % 182,500 3,532, , % 531,199 3,518, ,562 3,688, % 238,883 3,688, , % TOTAL GENERAL FUND REVENUES: 18,000,996 17,290,206 3,931,708 21,221, % 16,721,635 21,221,914 16,770, % 3/21/ APPROVED 3/9/2016

10 G E N E R A L F U N D A D M I N I S T R A T I O N PERSONNEL EXPENDITURES SALARIES 298, ,402 65, , % 316, , , % SALARIES - OVERTIME 14,421 6,762 8,238 15, % 18,000 15,000 9, % SALARIES - SEPARATION 71 2,851-2, % - 2, % FICA 1,688 1, , % 1,987 1,987 1, % MEDICARE 4,118 3, , % 5,186 4,650 5, % WORKER'S COMPENSATION INS. 5,445 3, , % 4,700 4,100 3, % HEALTH BENEFITS 38,150 32,876 7,624 40, % 42,510 40,500 41, % MUNICIPAL RETIREMENT 61,202 61,590 11,410 73, % 62,074 73,000 77, % WELLNESS PROGRAM 2 (15) % % UNIFORMS - EMPLOYEES 642 3,738 (1,338) 2, % 500 2,400 2, % Total 424, ,556 93, , % 451, , , % NON-REOCCURRING/EXTRAORDINARY EXP DEC/EMER REGULAR % % % % CITY HALL SECURITY 38,309 30,662 7,338 38, % 38,000 38,000 38, % OUTSIDE SERVICES CONTRACTUAL SERVICES 97,147 42,094 27,819 69, % 80,000 69,913 90, % DRUG TESTING 1,910 1, , % 2,000 2,000 2, % ZONING & VARIANCES % % OFFICIAL JOURNAL FEE 11,929 3,477 4,523 8, % 11,000 8,000 5, % PAID PARKING FEES 15, ,613 50, , % 124, , , % 126, ,513 83, , % 217, , , % MATERIALS AND EQUIPMENT HARDWARE & TOOLS 3,841 2,322 (322) 2, % 2,000 2,000 2, % SMALL EQUIPMENT 2,341 2, , % 2,500 3,000 3, % EQUIPMENT R&M (764) % % 6,182 5,950 (950) 5, % 4,500 5,000 5, % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 6,922 3,075 3,925 7, % 7,500 7,000 4, % PRINTED FORMS 3,732-4,000 4, % 4,000 4,000 2, % TELECOMMUNICATIONS 95,346 82,989 20, , % 78, ,000 90, % POSTAGE 17,207 20,774 (774) 20, % 24,800 20,000 20, % COPY MACHINE 9,057 6,525 1,175 7, % 6,000 7,700 7, % COMPUTER 41,058 32,072 2,928 35, % 60,000 35,000 50, % OFFICE EQUIPMENT & REPAIR 8, % % 181, ,435 31, , % 180, , , % BUILDING EXPENDITURES REPAIRS & MAINTENANCE 35,639 16,057 8,943 25, % 25,000 25,000 18, % JANITORIAL SUPPLIES 11,479 8,472 3,528 12, % 12,000 12,000 12, % UTILITIES 66,487 44,910 15,090 60, % 65,000 60,000 55, % 3/21/ APPROVED 3/9/2016

11 G E N E R A L F U N D A D M I N I S T R A T I O N (CONTINUED) PEST CONTROL 990 1, , % 1,000 2,000 2, % 114,596 70,659 28,341 99, % 103,000 99,000 87, % VEHICLE EXPENDITURES VEHICLE EXPENDITURES 798 1,181 (181) 1, % 1,000 1,000 2, % GASOLINE 5,008 2,005 1,495 3, % 5,300 3,500 3, % 5,807 3,186 1,314 4, % 6,300 4,500 5, % GENERAL EXPENDITURES INSURANCE 94,323 67,282 20,812 88, % 99,035 88,094 87, % DUES, SUBS. & FEES 4,038 3, , % 4,500 3,500 3, % GROCERIES, FOOD, ETC. 2,883 3,869 (61) 3, % 2,500 3,808 3, % DRUGS - FIRST AID SUPPLIES % % ADVERTISEMENT - 1,950 (1,950) % - - 2, % GRETNA GOBLIN 2,477 3,497 (2,297) 1, % 2,500 1, % GRANTS 6,760 7,204 (7,204) % % CONFERENCE & TRAVEL 8,524-5,000 5, % 7,000 5,000 10, % TRAVEL EXPENSE % % OTHER GENERAL 6,723 11,450 (2,950) 8, % 6,500 8,500 8, % LICENSES (700) % % 126,429 99,655 11, , % 122, , , % CAPITAL EXPENDITURES EQUIPMENT - 42,803-42, % - 42, % FURNITURE & FIXTURES % % LAND % % BUILDING IMPROVEMENT FOR CITY HALL % % - 42,803-42, % - 42, % DEPARTMENT TOTALS: 1,024, , ,585 1,214, % 1,123,855 1,214,003 1,185, % 3/21/ APPROVED 3/9/2016

12 G E N E R A L F U N D T A X C O L L E C T I O N PERSONNEL EXPENDITURES SALARIES 97,120 73,833 11,718 85, % 107,919 85,550 85, % SALARIES - SEPARATION 6,604 1,141-1, % - 1, % FICA 2,147 1, , % 2,257 2,257 2, % MEDICARE 1,491 1, , % 1,510 1,510 1, % WORKER'S COMPENSATION INS % , % HEALTH BENEFITS 15,159 11,631 5,880 17, % 17,511 17,511 14, % MUNICIPAL RETIREMENT 17,938 12,213 7,609 19, % 19,823 19,823 15, % WELLNESS PROGRAM % % 140, ,026 26, , % 149, , , % DECLARED EMERGENCY DEC/EMER REGULAR % % DEC/EMER OVERTIME % % % % OUTSIDE SERVICES PROFESSIONAL FEES 8,544 4,092 3,908 8, % 8,000 8,000 8, % TAX SALE EXPENDITURES 107, % 13, % MILLAGE ELECTION % - - 2, % 116,173 4,092 3,908 8, % 21,500 8,000 10, % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 2,203 2, , % 2,000 2,500 2, % PRINTED FORMS 7,936 11,837 (3,837) 8, % 10,000 8,000 12, % TELECOMMUNICATIONS % % COPY MACHINE 4,607 1, , % 2,000 2,000 1, % COMPUTER 5,567 12,136 (136) 12, % 7,000 12,000 18, % 20,464 27,109 (2,609) 24, % 21,000 24,500 34, % VEHICLE EXPENDITURES % % GENERAL EXPENDITURES INSURANCE % 1, % DUES, SUBS. & FEES (75) % % CONFERENCE & TRAVEL 1,471 1,560 (60) 1, % 1,800 1,500 1, % OTHER EXPENSES 6, % % EQUIPMENT % % 8,917 2,801 (24) 2, % 3,677 2,777 3, % DEPARTMENT TOTALS: 287, ,028 27, , % 195, , , % 3/21/ APPROVED 3/9/2016

13 G E N E R A L F U N D E L E C T E D O F F I C I A L S PERSONNEL EXPENDITURES SALARIES 85,001 73,724 11,277 85, % 85,000 85,000 85, % FICA 4,157 3, , % 4,500 4,500 4, % MEDICARE % 1, % WORKER'S COMPENSATION INS % % HEALTH BENEFITS 32,601 29,045 6,955 36, % 35,022 36,000 36, % MUNICIPAL RETIREMENT % % WELLNESS PROGRAM % % 122, ,164 19, , % 125, , , % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 7, % 1, % TELECOMMUNICATIONS 2, ,909 2, % 3,500 2,600 2, % COMPUTER 5,816 4, , % 5,000 5,000 5, % 15,562 5,631 2,469 8, % 9,800 8,100 8, % GENERAL EXPENDITURES INSURANCE 30,898 23,459 7,149 30, % 32,441 30,609 32, % CENTENNIAL CELEBRATION % % 31,078 23,459 7,149 30, % 32,441 30,609 32, % DEPARTMENT TOTALS: 169, ,255 29, , % 167, , , % 3/21/ APPROVED 3/9/2016

14 G E N E R A L F U N D C I T Y A T TO R N E Y PERSONNEL EXPENDITURES SALARIES 12,346 10,758 1,973 12, % 12,360 12,731 12, % FICA % % MEDICARE % % WORKER'S COMPENSATION INS % % HEALTH BENEFITS % % 13,759 11,998 2,243 14, % 13,989 14,241 14, % OUTSIDE SERVICES LEGAL FEES 129,689 32,425 90, , % 123, , , % PROFESSIONAL FEES 10,930 10,458 (4,458) 6, % - 6,000 6, % OUTSIDE COUNSEL 205,569 1,086, ,533 1,203, % 90,000 1,203, , % INSURANCE DEDUCTIBLES 335, ,582 63, , % 200, , , % 681,189 1,316, ,068 1,582, % 413,000 1,582, , % DEPARTMENT TOTALS: 694,947 1,328, ,311 1,596, % 426,989 1,596, , % 3/21/ APPROVED 3/9/2016

15 G E N E R A L F U N D F I N A N C E PERSONNEL EXPENDITURES SALARIES 461, ,029 68, , % 442, , , % SALARIES - SEPARATION 1, % % FICA 1, % % MEDICARE 6,470 5, , % 6,204 6,295 6, % WORKER'S COMPENSATION INS. 3, , % 1,284 1,475 1, % HEALTH BENEFITS 46,136 30,429 7,071 37, % 40,017 37,500 38, % MUNICIPAL RETIREMENT 124, ,143 19, , % 119, , , % WELLNESS PROGRAM 60 (40) % % UNIFORMS (45) % % 645, ,032 96, , % 609, , , % DECLARED EMERGENCY DEC/EMER REGULAR % % DEC/EMER OVERTIME % % % % OUTSIDE SERVICES AUDIT FEES 45,361 45,336-45, % 40,000 45,336 47, % PROFESSIONAL FEES 15,000 6,294 1,206 7, % 7,500 7, % 60,361 51,630 1,206 52, % 47,500 52,836 47, % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 4,680 4, , % 5,500 5,500 5, % PRINTED FORMS 2,677 1, , % 2,500 2,000 1, % TELECOMMUNICATIONS 2,961 1, , % 2,884 2,500 2, % COPY MACHINE 3,361 1,225 1,275 2, % 2,500 2,500 2, % COMPUTER 108,124 49,822 5,178 55, % 60,000 55,000 55, % 121,804 58,689 8,811 67, % 73,384 67,500 67, % GENERAL EXPENDITURES INSURANCE % % DUES, SUBS. & FEES % 1, % CONFERENCES & TRAVEL 4,851 2, , % 3,000 2,500 2, % OVER/SHORT (304) (353) % % OTHER GENERAL % % INTEREST EXPENSE % % BANK SERVICE CHARGES 14,376 10,582 3,418 14, % 15,000 14,000 14, % CREDIT CARD PROCESSING FEE 10,203 2,576 7,424 10, % 12,000 10,000 5, % 29,907 15,555 11,975 27, % 31,250 27,530 22, % CAPITAL EXPENDITURES EQUIPMENT - 1,354 3,646 5, % 5,000 5,000 1, % FURNITURE & FIXTURES % % - 1,354 3,646 5, % 5,000 5,000 1, % DEPARTMENT TOTALS: 857, , , , % 766, , , % 3/21/ APPROVED 3/9/2016

16 G E N E R A L F U N D C I T Y C O U R T PERSONNEL EXPENDITURES SALARIES 476, ,974 69, , % 521, , , % SALARIES - OVERTIME 5, ,900 4, % 8,000 4,000 1, % SALARIES - SEPARATION % % COURT APPEARANCE 5,940 5,440 1,560 7, % 8,000 7,000 8, % FICA 8,536 6,957 1,643 8, % 8,758 8,600 8, % MEDICARE 7,049 6, , % 7,100 7,100 8, % WORKER'S COMPENSATION INS. 8,216 7,241 1,359 8, % 8,554 8,600 9, % HEALTH BENEFITS 89,545 81,377 4,148 85, % 85,490 85,525 91, % MUNICIPAL RETIREMENT 44,566 49, , % 50,050 50,100 58, % POLICE RETIREMENT 75,115 71,039 12,486 83, % 74,363 83,525 82, % WELLNESS PROGRAM % % UNIFORMS-EMPLOYEES ,705 5, % 2,000 5,000 3, % 721, , , , % 773, , , % DECLARED EMERGENCY DEC/EMER OVERTIME % % % % OUTSIDE SERVICES CONTRACTUAL SERVICES - 63,522-63, % - 63,522 64, % PROFESSIONAL FEES 3,474 7, , % 4,000 8,500 20, % SMALL EQUIPMENT % 1, , % 4,282 71,217 1,305 72, % 5,000 72,522 85, % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 5,745 3, , % 7,500 4,000 6, % PRINTED FORMS 3, , % 3,000 1,500 3, % TELECOMMUNICATIONS 7,760 9,393 1,107 10, % 10,500 10,500 10, % POSTAGE 6, ,381 7, % 7,000 7,000 7, % COPY MACHINE 6,836 4,321 5,679 10, % 10,000 10,000 7, % COMPUTER 31,407 1,283 14,917 16, % 16,200 16,200 2, % 60,857 19,758 29,442 49, % 54,200 49,200 35, % BUILDING EXPENDITURES REPAIRS & MAINTENANCE 4,446 3,079 (79) 3, % 3,000 3,000 3, % JANITORIAL SUPPLIES 1,595 1, , % 2,000 2,000 2, % UTILITIES 15,253 16,942 (3,442) 13, % 13,500 13,500 13, % PEST CONTROL % % RENT 15,000 15,000-15, % 15,000 15,000 15, % 36,519 36,540 (2,740) 33, % 33,800 33,800 33, % VEHICLE EXPENDITURES VEHICLE EXPENDITURES 2,051 1,413 2,087 3, % 3,500 3,500 3, % GASOLINE 5,584 1,654 4,346 6, % 6,000 6,000 6, % 7,635 3,067 6,433 9, % 9,500 9,500 9, % GENERAL EXPENDITURES INSURANCE 1,555 6,058 1,659 7, % 1,633 7,718 7, % DUES, SUBSCRIPTIONS & FEES % % GROCERIES, FOOD, ETC % % OTHER GENERAL 6,358 12,977 (11,477) 1, % 1,500 1,500 1, % COURT MANAGEMENT SOFTWARE 26, % % BUILDING EXPENSES 120,413 64,833-64, % 64,833 64,833 64, % CREDIT CARD PROCESSING FEES % , % 155,760 83,869 (8,618) 75, % 69,166 75,251 94, % DEPARTMENT TOTALS: 986, , ,888 1,039, % 945,368 1,039,723 1,088, % 3/21/ APPROVED 3/9/2016

17 G E N E R A L F U N D C I T Y P O L I C E PERSONNEL EXPENDITURES QUALITY OF LIFE OFFICER 10, % % SALARIES 3,473,230 3,215, ,691 3,691, % 3,691,192 3,691,192 3,597, % SALARIES - OVERTIME 196, ,539 82, , % 190, , , % SALARIES - SEPARATION 92,051 74,529 (74,529) % % FICA 9,671 12,381 2,319 14, % 10,200 14,700 16, % MEDICARE 55,664 51,029 9,671 60, % 60,700 60,700 58, % WORKER'S COMPENSATION INS. 192, ,259 57, , % 197, , , % HEALTH BENEFITS 538, , , , % 553, , , % MUNICIPAL RETIREMENT 91,666 86,912 25, , % 112, ,196 93, % POLICE RETIREMENT 1,278,024 1,034, ,724 1,269, % 1,271,224 1,269,224 1,241, % WELLNESS PROGRAM 490 (220) % % UNIFORMS - EMPLOYEES 68,459 25,602 28,398 54, % 70,000 54,000 39, % REIMBURSED PERSONNEL EXPENSES (162,725) (65,394) (87,106) (152,500) -6.28% (155,000) (152,500) (108,000) % REIMBURSED DETAILS (1,764) 5,452 (10,452) (5,000) % (5,000) (5,000) (5,000) 0.00% 5,841,295 5,187, ,301 6,038, % 5,995,853 6,038,053 5,838, % NON-REOCCURRING/EXTRAORDINARY EXP DEC/EMER REGULAR % % DEC/EMER OVERTIME % % TECHNOLOGY REDUNDANCY % 6, % EMERGENCY PREPAREDNESS 7, % % 7, % 6, % OUTSIDE SERVICES CONTRACTUAL SERVICES 248, ,716 (7,716) 265, % 150, , , % PROFESSIONAL FEES 141,376 95,402 33, , % 150, , , % DRUG TESTING 2,059 1,733 1,267 3, % 3,000 3,000 3, % DOCTORS, PHYSICAL-EXAMS 2,339 3, , % 4,000 4,000 4, % OUTSIDE INVESTIGATIVE ,750 2, % 2,000 2,000 2, % SPEED ENFORCEMENT COLLECTION 864, , , , % 880, , , % HURRICANE EXPENSES % % 1,259, , ,361 1,283, % 1,189,000 1,283,000 1,109, % MATERIALS AND EQUIPMENT SMALL EQUIPMENT 95,654 24,934 20,566 45, % 52,500 45,500 50, % GUNS, AMMUNITION 49,983 40,611 4,389 45, % 45,000 45,000 45, % K-9 8,237 1,406 2,594 4, % 18,000 4,000 18, % 153,874 66,951 27,549 94, % 115,500 94, , % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 24,662 25,568 9,432 35, % 25,000 35,000 25, % PRINTED FORMS 10,462 6,926 3,074 10, % 10,000 10,000 10, % TELECOMMUNICATIONS 123, ,392 34, , % 125, , , % POSTAGE 2,563 1,922 1,578 3, % 3,500 3,500 3, % COPY MACHINE 46,735 37,970 9,030 47, % 40,000 47,000 40, % PHOTOGRAPHY % % COMPUTER 240,908 85,363 14, , % 75, ,000 75, % 3/21/ APPROVED 3/9/2016

18 G E N E R A L F U N D C I T Y P O L I C E (CONTINUED) OFFICE EQUIPMENT 3,143 3, , % 2,000 4,000 2, % 451, ,606 72, , % 280, , , % BUILDING EXPENDITURES REPAIRS & MAINTENANCE 34,017 53,410 4,590 58, % 50,000 58,000 40, % JANITORIAL SUPPLIES 16,344 16,311 6,689 23, % 16,000 23,000 20, % UTILITIES 69,626 78,100 18,033 96, % 66,000 96,133 80, % PEST CONTROL 2,415 2, , % 2,500 3,000 3, % 122, ,590 29, , % 134, , , % OTHER OPERATING EXPENDITURES R & M EQUIPMENT 7,269 1,130 3,870 5, % 5,000 5,000 5, % EQUIPMENT RENTAL 37,429 10, , % 6,000 11,000 6, % R & M COMM. EQUIPMENT 4,300 19,999 1,001 21, % 10,000 21,000 10, % 48,998 32,081 4,919 37, % 21,000 37,000 21, % GENERAL EXPENDITURES INSURANCE 382, , , , % 448, , , % DUES, SUBS. & FEES 29,855 9,149 12,851 22, % 28,000 22,000 23, % MARDI GRAS % % HERITAGE FESTIVAL 3, (0) % % GROCERIES, FOOD, ETC. 5,889 7, , % 8,000 8,000 8, % CONTINUED EDUCATION & TRAVEL 51,499 59,291 26,709 86, % 80,000 86,000 80, % ADVERTISEMENT 789-1,000 1, % 1,000 1,000 1, % PROPERTY SEIZURE DISBURSEMENT 12, ,884 15, % 15,000 15, % CONVENTION EXPENSE - 1,182 (1,182) % % TRAVEL EXPENSE - 2,313 (2,313) % % OTHER GENERAL 22,233 25,654 7,346 33, % 8,000 33,000 10, % 508, , , , % 588, , , % CAPITAL EXPENDITURES EQUIPMENT 40,912 17,417 9,583 27, % 25,000 27,000 25, % FURNITURE & FIXTURES 6, ,678 3, , % 5, ,699 5, % AUTOMOTIVE EQUIPMENT 376, ,089 (6,089) 460, % 216, , , % CAPITAL- PROPERTY % 230, % BUILDING % % 424, ,784 6, , % 476, , , % VEHICLE EXPENDITURES VEHICLE EXPENDITURES 77,084 40,658 36,342 77, % 87,000 77,000 80, % GASOLINE, OIL & GREASE 196, ,055 58, , % 225, , , % TIRE & TIRE REPAIR 5,110 6,323 5,677 12, % 20,000 12,000 15, % BATTERIES 4,737 5,054 1,946 7, % 5,000 7,000 6, % 283, , , , % 337, , , % 3/21/ APPROVED 3/9/2016

19 G E N E R A L F U N D GRANTS COPS HIRING RECOVERY PROGRAM % TEMPORARY HEADQUARTERS 227,201 45,387 7,944 53, % - 53,331 50, % VICTIM ASSISTANCE PROGRAM 42,116 69,400 (22,151) 47, % 26,153 47, % ARMORY/ELEVATION FLD PROOF % % CJ INFRASTRUCTURE RECOVERY % % CHILD ADVOCACY 37,972-40,826 40, % 40,826 40, % MULTI JURIS TASK FORCE % % MULTI JURIS TASK FORCE % % BULLET PROOF VEST 15,950 9,856 (9,856) % % CRIME CAMERA % % LICENSE PLATE RECOGNITION SYSTEM LGAP - 64,790-64, % - 64, % CRIM. INVESTIGATION INITIATIVE 7, % % JP-MJTF B ,559 15,588 13,412 29, % - 29, % MULTI JURIS TASK FORCE % % WBMCTF % % WBMCTF , % 75, % MULTI JURIS TASK FORCE ,330-25,000 25, % 25,000 25, % MULTI JURIS TASK FORCE , ,579 68, , % - 280, % MJTF ,065 43,515 25,485 69, % - 69, % MJTF ,734 11,266 35, % - 35, % STREET SALE DISTIRBUTION - 4,620 (4,620) % % 808, , , , % 166, ,197 50, % DEPARTMENT TOTALS: 9,910,395 8,247,754 1,836,593 10,084, % 9,310,768 10,084,347 8,676, % 3/21/ APPROVED 3/9/2016

20 G E N E R A L F U N D P O L I C E M A I N T E N A N C E PERSONNEL EXPENDITURES SALARIES 125, ,450 15, , % 126, , , % SALARIES - OVERTIME 7,560 1,147 8,853 10, % 10,000 10,000 4, % SALARIES SEPERATION 4, ,647 4, % 4,224 4, % MEDICARE 1,863 1, , % 2,121 2,121 2, % WORKER'S COMPENSATION INS. 6,135 4,207 2,493 6, % 6,700 6,700 6, % HEALTH BENEFITS 24,045 22,101 3,899 26, % 26,000 26,000 29, % MUNICIPAL RETIREMENT 13,092 10,830 4,170 15, % 15,000 15,000 16, % POLICE RETIREMENT 25,616 21,922 3,729 25, % 25,651 25,651 27, % UNIFORMS - EMPLOYEES % % 208, ,863 43, , % 217, , , % NON-REOCCURRING/EXTRAORDINARY EXP DEC/EMER REGULAR % % DEC/EMER OVERTIME % % % % MATERIALS AND EQUIPMENT MATERIALS 30,148 29,026 (2,026) 27, % 27,000 27,000 27, % VEHICLE EXPENDITURES VEHICLE EXPENDITURES 18,941 31,180 (11,180) 20, % 20,000 20,000 20, % GASOLINE AND OIL 10, ,453 1, % 1,500 1,500 1, % 29,571 31,228 (9,728) 21, % 21,500 21,500 21, % GENERAL EXPENDITURES INSURANCE 2, , % 2,579 1,009 1, % LICENSES % % 2, , % 2,661 1,091 1, % DEPARTMENT TOTALS: 270, ,971 31, , % 268, , , % TOTAL POLICE 10,180,762 8,482,726 1,868,308 10,351, % 9,579,024 10,351,034 8,953, % 3/21/ APPROVED 3/9/2016

21 G E N E R A L F U N D Z O N I N G & C O D E E N F O R C E M E N T PERSONNEL EXPENDITURES SALARIES 222, ,964 50, , % 251, , , % FICA 4,270 3, , % 4,340 4,390 4, % MEDICARE 3,172 2, , % 3,631 3,172 3, % WORKER'S COMPENSATION INS. 1, % , % HEALTH BENEFITS 34,935 29,651 16,284 45, % 45,528 45,935 40, % MUNICIPAL RETIREMENT 45,311 37,071 17,129 54, % 50,587 54,200 64, % WELLNESS PROGRAM % % UNIFORMS-EMPLOYEES % % 312, ,594 85, , % 357, , , % NON-REOCCURRING/EXTRAORDINARY EXP DEC/EMER REGULAR % % % % OUTSIDE SERVICES RESUBDIVISION & SITE PLAN REVIEW , % 5,000 1,000 1, % CONTRACTUAL SERVICES 531 3,133 (633) 2, % 1,000 2,500 4, % GRASS CUTTING & PROPERTY SECURING 44,790 73,806 1,194 75, % 55,000 75,000 70, % BUILDING DEMO 1, (34) % % 47,620 77, , % 61,000 78,500 75, % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 733 1,176 (376) % 1, % PRINTED FORMS 471 1, , % 500 1,200 1, % TELECOMMUNICATIONS 5,522 4,309 1,691 6, % 5,500 6,000 5, % COPY MACHINE 2,445 2, , % 2,500 2,500 2, % COMPUTERS 7, , % 1,750 1,250 1, % 16,913 9,730 2,020 11, % 11,450 11,750 10, % VEHICLE EXPENDITURES VEHICLE EXPENDITURES 10, (794) % - - 1, % GASOLINE - 2, , % - 3,000 3, % 10,601 2, , % - 3,000 4, % GENERAL EXPENDITURES INSURANCE % % DUES, SUBS. & FEES 6, , % 5,500 1,000 1, % CONFERENCES & TRAVEL 2,302 1, , % 1,700 1,700 1, % AUTOMOTIVE EQUIPEMENT - 18,969 (18,969) % % 8,980 20,812 (18,112) 2, % 7,200 2,700 2, % CAPITAL EXPENDITURES EQUIPMENT (INCODE SOFTWARE) % % % DEPARTMENT TOTALS: 396, ,660 70, , % 436, , , % 3/21/ APPROVED 3/9/2016

22 G E N E R A L F U N D B U I L D I N G O F F I C I A L PERSONNEL EXPENDITURES SALARIES 130, ,724 30, , % 151, , , % FICA 760 1,667 1,053 2, % 1,798 2,720 1, % MEDICARE 1,775 1, , % 2,015 2,100 2, % WORKER'S COMPENSATION INS. 1,437 2,174 1,233 3, % 1,707 3,407 3, % HEALTH BENEFITS 27,095 24,100 5,400 29, % 31,519 29,500 36, % MUNICIPAL RETIREMENT 25,327 26,360 1,696 28, % 28,056 28,056 33, % WELLNESS PROGRAM 30 (15) % % UNIFORMS-EMPLOYEES % % 186, ,834 40, , % 216, , , % NON-REOCCURRING/EXTRAORDINARY EXP DEC/EMER REGULAR % % % % OUTSIDE SERVICES CONTRACTUAL SERVICES 29,923 23,422 6,078 29, % 29,500 29,500 29, % PROF FEES/BUILDING DEMOLITION 51,173 32,654 7,346 40, % 60,000 40,000 40, % CERTIFIED BUILDING OFFICIAL % % 81,097 56,075 13,425 69, % 89,500 69,500 69, % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 665 1,204 (204) 1, % 700 1, % PRINTED FORMS % % TELECOMMUNICATIONS 5,014 3,456 1,044 4, % 5,000 4,500 4, % COPIER EXPENSE 948 1,830 (630) 1, % - 1,200 2, % COMPUTERS 7,265 1,419 3,581 5, % 7,500 5,000 1, % 14,115 8,007 3,993 12, % 13,800 12,000 8, % VEHICLE EXPENDITURES VEHICLE EXPENDITURES 4, , % - 1, % GASOLINE ,673 3, % - 3, % 4, ,363 4, % - 4,000 1, % GENERAL EXPENDITURES DUES, SUBS. & FEES , % 1,500 1,000 1, % CONFERENCES & TRAVEL 2,787 1, , % 2,500 2,500 2, % 3,747 2,402 1,098 3, % 4,000 3,500 3, % CAPITAL EXPENDITURES EQUIPMENT % % FURNITURE & FIXTURES % % % % DEPARTMENT TOTALS: 290, ,956 62, , % 323, , , % 3/21/ APPROVED 3/9/2016

23 G E N E R A L F U N D C O M M U N I C A T I O N SALARIES % , % FICA % , % MEDICARE % - - 3, % WORKER'S COMPENSATION INS % - - 8, % HEALTH BENEFITS % , % MUNICIPAL RETIREMENT % , % POLICE RETIREMENT % , % UNIFORMS-EMPLOYEES % % DEPARTMENT TOTALS: % , % 3/21/ APPROVED 3/9/2016

24 G E N E R A L F U N D E M E R G E N C Y P R E P A R E D N E S S OUTSIDE SERVICES CONTRACTUAL SERVICES 88,447 40,137-40, % 20,000 40,137 25, % OTHER OPERATING 1, % % 0.00% DEPARTMENT TOTALS: 90,049 40,137-40, % 20,000 40,137 25, % 3/21/ APPROVED 3/9/2016

25 G E N E R A L F U N D C E M E T E R Y OUTSIDE SERVICES CONTRACTUAL SERVICES 61,386 45,700 14,300 60, % 60,000 60,000 75, % LANDFILL % % 61,386 45,700 14,300 60, % 60,000 60,000 75, % BUILDING EXPENDITURES REPAIRS & MAINTENANCE % % UTILITIES 8,692 7,156 2,344 9, % 9,000 9,500 9, % PERPETUAL CARE % % 9,292 7,156 2,644 9, % 9,600 9,800 9, % GENERAL EXPENDITURES INSURANCE % % DEPARTMENT TOTALS: 70,678 52,856 16,944 69, % 69,600 69,800 84, % 3/21/ APPROVED 3/9/2016

26 G E N E R A L F U N D E N G I N E E R I N G PERSONNEL EXPENDITURES SALARIES % , % SALARIES - SEPARATION % % MEDICARE % % WORKER'S COMPENSATION INS % % HEALTH BENEFITS % - - 7, % MUNICIPAL RETIREMENT % - - 7, % WELLNESS PROGRAM % % UNIFORMS - EMPLOYEES % % % , % OUTSIDE SERVICES CONTRACTUAL SERVICES 189,281 98,890 51, , % 170, , , % DEPARTMENT TOTALS: 189,281 98,890 51, , % 170, , , % 3/21/ APPROVED 3/9/2016

27 G E N E R A L F U N D P U B L I C W O R K S PERSONNEL EXPENDITURES SALARIES 758, , , , % 801, , , % SALARIES - OVERTIME 30,177 22,214 17,786 40, % 32,000 40,000 30, % SALARIES - SEPARATION 4,775 4,194 (1,694) 2, % - 2, % SALARIES- STANDBY TIME 14,587 13,509 2,491 16, % 16,000 16,000 16, % FICA (964) % - - 1, % MEDICARE 11,148 9,152 2,348 11, % 11,828 11,500 12, % WORKER'S COMPENSATION INS. 42,673 30,272 14,728 45, % 43,045 45,000 46, % HEALTH BENEFITS 162, ,187 46, , % 175, , , % MUNICIPAL RETIREMENT 212, ,000 41, , % 213, , , % WELLNESS PROGRAM 88 (45) % % UNIFORMS - EMPLOYEES 3,225 2, , % 2,500 2,500 2, % 1,240, , ,563 1,250, % 1,296,219 1,250,573 1,317, % NON-REOCCURRING/EXTRAORDINARY EXP % % OUTSIDE SERVICES CONTRACTUAL SERVICES 467, ,009 84, , % 475, , , % COUNCIL DIST I 210, ,968 65, , % 110, , , % COUNCIL DIST II 168, , , , % 110, , , % COUNCIL DIST III 125,026 85, , , % 110, , , % COUNCIL DIST IV 132,276 54, , , % 80, , , % AT-LARGE 60,250 18,977 28,621 47, % 55,000 47,598 75, % OUTSIDE TEMP SERVICES 102, ,576 11, , % 100, , , % LANDFILL 29,948 9,697 8,303 18, % 18,000 18,000 15, % LANDSCAPE/BEAUTIFICATION - 103,658 26, , % 65, , , % 1,295,658 1,047, ,320 1,682, % 1,123,000 1,682,720 1,465, % MATERIALS AND EQUIPMENT MATERIALS 5,054 3,798 1,202 5, % 7,500 5,000 5, % OIL & PAINT 1,137 1,925 1,075 3, % 1,500 3,000 3, % CHEMICALS 3,326 1,791 1,709 3, % 5,000 3,500 3, % HARDWARE TOOLS 7,390 4,878 2,622 7, % 9,000 7,500 5, % HURRICANE EXPENSES % % SHELLS, CEMENT & FILLING 43,857 20,350 24,650 45, % 50,000 45,000 40, % SMALL EQUIPMENT 7,799 25,432 2,068 27, % 5,500 27,500 5, % SAFETY SUPPLIES 1, ,788 2, % 2,700 2,000 1, % SIGNS & BARRICADES 12,148 5,689 2,511 8, % 7,500 8,200 8, % 82,362 64,076 37, , % 88, ,700 70, % OFFICE EXPENDITURES AND SUPPLIES OFFICE SUPPLIES 1, ,121 2, % 2,000 2,000 1, % TELECOMMUNICATIONS 12,967 12,018 3,482 15, % 13,000 15,500 13, % COPY MACHINE % % COMPUTER 1,159 2, , % 1,000 3,000 1, % 3/21/ APPROVED 3/9/2016