City of Brookings Budget. Brookings City & County Government Center 520 3rd Street, Suite 230 PO Box 270 Brookings, SD 57006

Transcription

1 City of Brookings Budget Brookings City & County Government Center 520 3rd Street, Suite 230 PO Box 270 Brookings, SD 57006

2 1 INDEX Budget Calendar... 7 Budget Message... 4 Budget Ordinance City Organizational Chart City Personnel Schedule Council Calendar... 8 Municipal Officials... 3 Budget Narratives City Attorney City Clerk City Council City Manager City & County Government Center Community Development Department Engineering Department Airport General Government Buildings Special Assessment Fund Storm Drainage Fund Finance Department Fire Department Human Resources Department Information Technology Library Liquor Store Parks, Recreation & Forestry Department Dakota Nature Park EdgeBrook Golf Course Forestry Hillcrest Aquatic Center Larson Ice Center Parks Recreation Police Department Solid Waste: Collection Solid Waste: Disposal / Landfill Street Department Swiftel Center Budget Detail Appropriations & Subsidies Capital Projects Brookings Gateway Project So. Main Ave. & 26 th St. 20 th St. Project City Attorney City Clerk City Manager City-County Administrative Building Community Development Engineering Department General Government Buildings... 25

3 Special Assessment Fund Storm Drainage Fund Enterprise Funds Airport Liquor Store EdgeBrook Golf Course Research & Technology Center Solid Waste Collections Solid Waste Disposal / Landfill Finance Fire Department Human Resources Information Technology Library Donations Fines Mayor & City Council Non-Departmental Expenditures Revenues Parks, Recreation & Forestry Department Dakota Nature Park Forestry Hillcrest Aquatic Center Larson Ice Arena Parks Recreation Police Department Animal Control Enhanced Street Department Swiftel Center Sales Tax 25% Second Penny Sales & Use Tax % Second Penny Sales & Use Tax / Public Improvement Pillow Tax Public Art Fund Third B Sales Tax (Bed, Board, & Booze Tax) Tax Increment Debt Service (TIFs) District #1 Debt Service Innovation Campus District #3 Debt Service Valley View Addition District #4 Debt Service Sieler Addition District #5 Debt Service 32 nd Avenue District #6 Debt Service Digester District #7 Debt Service S. Main Ave

4 3 Brookings City Council Keith W. Corbett, Mayor Mary Kidwiler, Deputy Mayor Patty Bacon Holly Tilton Byrne Dan Hansen Oepke Niemeyer Nick Wendell Paul M. Briseno, City Manager City of Brookings Leadership Team Paul M. Briseno, City Manager Matt Bartley, Street Department Superintendent Dan Brettschneider, Parks, Recreation & Forestry Director Janet Coplan, Liquor Store Manager Shawna M. Costello, CPA, CPFO, Finance Director David Erickson, Chief of Police Ashia Gustafson, Director of Library Services Darrell Hartmann, Fire Chief Todd Langland, Solid Waste Director Jackie Lanning, City Engineer Maggie Owens, Human Resources Director Tom Richter, Executive Director Swiftel Center Mike Struck, Community Development Director Shari Thornes, City Clerk

5 4 Paul M. Briseno City Manager August 22, 2018 Mayor Keith W. Corbett & City Council Members City of Brookings rd Street, Suite 230 Brookings, SD RE: 2019 Budget Message Dear Mayor & City Council Members, The 2019 Brookings municipal budget is presented to the City Council and residents as a financial plan for accomplishing our community s goals through strategic investment of operations and capital improvements. More importantly, the document is compiled thorough input from organizational stakeholders while assuring the interests of the community are represented with a direction of achieving the Council s goals. A balanced budget was achieved with an overall decrease of 8% when compared to The complete budget is $53.2 million. Various funds comprise a majority of the budget and include the General Fund, Special Revenues, Debt and Enterprise. Overall the General Government budget decreased by 1% while the General Fund realized a minimal increase of 2.2%, which is consistent with inflation. Special revenue funds increased approximately 2.8%. GENERAL FUND The proposed 2019 General Fund Revenue is projected with a 2.2% increase. Sales tax is the General Fund s largest revenue source and is estimated with a 3% increase over Current receipts dictate the projected growth for next year. This revenue allows the City to provide critical services that greatly impact the quality of life in Brookings. It further creates less of a demand on property taxes. This diversification of revenue grants an agility not realized in traditional municipalities. More importantly the financial impact on property owners and guests is more broadly distributed.

6 Budget Message Page 2 National conversations may negatively impact local sales tax in the short term. However, the online sales tax ruling in 2018 by the Supreme Court will increase revenues. Any growth should assist in funding a reserve for future maintenance of facilities and larger equipment. Its essential funds are set aside to properly maintain Brookings capital investments. Real estate tax is projected with a 4.5% increase, which is consistent with growth of construction and inflation. All other revenue sources for the General Fund contain a slight increase or remain flat. General Fund expenditures are projected to increase 2.5% when compared to The largest funded departments include Parks, Police, Public Works, and other. The following divisions account for a majority of the shift from 2018: Legislative (City Council) Decrease with the elimination of the Open Budget online service as well as a decrease in consulting services. Executive (City Manager, Clerk, Attorney) Increase with an effort to market services, information and connect with residents through an upgraded mobile friendly webpage, marketing and social media. The Communications Specialist was moved under the City Manager fund and a part time receptionist was added. Other Funds (Non Dept, IT, Building, Other) Increase due to the addition of a proposed Maintenance Manager position that will assist in formulating a plan to properly maintain City facilities with a long term plan. Police (Police, Animal Control) Increase with the addition of a new officer to assist with the growth in population and service area. Additionally $40,000 in contractual services was added to the Animal Control for Humane Society services. Public Works (Community Development, Street, Engineering) Decrease with less capital projects when compared to the 2018 budget. Specifically, the Comprehensive Master Plan was funded in 2017/18. Parks Increase with the addition of an employee to assist in the growth of park acreage. Additionally, the Aquatic Center and Dakota Nature Park have programed the purchase of necessary equipment. The Larson Ice Arena operations was elevated with the degradation of the cooling system. Library Increase due to much needed replacement of carpet throughout the facility. SPECIAL REVENUE FUNDS The special revenue funds are projected with a 2.8% increase in expenditures. However, there are multiple revenue sources with projections of 3% Sales Tax for the.25 and.75 Penny, and slight decreases in the 3B and Pillow Tax. E911 is split between the City (2/3) and County (1/3). Finally, the Swiftel Center will be impacted with a reduction in revenue as the County no longer has a presence at the facility.

7 Budget Message Page 3 Within the.25 Penny, the total capital expenditures are projected based on a number of planned projects. In 2019, these expenditures will be $1.7 million, which is an increase over Larger projects include machinery and equipment at the Police Department, street and sidewalk improvements, as well as street curb and gutter. The Penney is budgeted at $5.9 million with larger projects including debt payments, Boys & Girls Club, SDSU Performing Arts Center, Park & Recreation improvements, street & sidewalk improvements, STP Grants, street curb and gutter, as well as special projects including the Government Center lot and Swiftel Center road. E911 contains an increase with the recommendation of an additional dispatcher to attain a two person minimum. This expense is paid from both the City and County. ENTERPRISE FUNDS The enterprise fund is projected with a decrease of 2.3% when compared to Specifically, the Liquor Store is expected to incur a decrease in revenues due to construction of 22 nd Avenue phase I. To counter this decrease, efforts are being made to make the facility more aesthetically appealing from the outside and easier to find. The Airport s increase is attributed to an apron reconstruction. Finally, Solid Waste s decrease is created from less equipment purchased when compared to OUTSIDE AGENCIES Outside agencies were presented in three major categories totaling $1,659,700. Funding is prioritized on the City Council s desires. $1,045,500 Economic Development $315,000 City Related $299,200 Social Services The overall 2019 budget is presented with a decrease of 8% when compared to the previous year. Thanks to all Department Heads for holding the line and preparing a minimal growth budget while ensuring essential services are provided and programs desired by the public remain consistent. This balanced budget provides proper funding while maintaining adequate reserves. Furthermore, the plan is flexible by granting the City Council the ability to pivot when opportunities are presented that assist in achieving goals. In preparation of the 2020 budget, staff will focus on establishing proper policy for debt, reserves, transfers and other financial matters to ensure a sustainable financial plan. The 2019 budget will assist in attaining the dreams and desires of the Brookings community and its visitors. Sincerely, Paul M. Briseno City Manager

8 7 Date **May 1 st 2019 Budget City Calendar Schedule Topic Press Release on Subsidy Application process **May 7 th thru May 8 th **May 14 th thru May 18 th **May 15 th **May 31 st **May 31 st **June 1 st **June 11 th thru June 15 th **June 18 th thru 22 nd **June 15th **June 12 th **June 29 th **July 3 rd Preliminary Discussion with Department Managers about the 5-10 Year Capital Improvement Plan-Engineer, Community Dev, Police, Fire, Street, Parks, Recreation & Forestry, & Edgebrook, Swiftel Center, Landfill. Projected Personnel Cost entered into Enhanced Budgeting by HR Capital lines entered into Enhanced Budgeting by Finance Budget Request entered into Enhanced Budgeting Module (Operating lines) All information for 5 Year CIP/10 Year CRP due to Finance (Word Document and Excel Charts) Management Team Members meet with City Manager to Review budget requests; have supporting documentation Subsidy Applications due Discussion with City Council reviewing 5 Year CIP/10 Year CRP Performance Base Narratives to Finance Manager Proposed Budget to City Council **July 10 th Budget Work Session with City Council #1 **July 24 th Budget Work Session with City Council #2 **August 14th **August 28 th **September 11 th **November **January 1, 2019 Alternate Budget Work Session with City Council (if needed) First Reading of Budget Ordinance Second Reading and Adoption of 2019 Budget Ordinance & Adoption of 5 Year CIP/10 Year CRP 2019 Budget Books Available New Fiscal Year ** Dates that are Firm

9 :00 p.m. Study Session 6:00 p.m. Regular Meeting, unless notified City of Brookings Regular Meetings Holidays Election / Board of Equalization Council Conferences J ANUARY S M T W T F S Jan. 1 observance of New Year s Holiday (Jan. 1) Jan. 21 Martin Luther King, Jr. Birthday Jan. 16 Brookings Day in Pierre F EBRUARY S M T W T F S Feb. 5-6 Municipal Government Day & Rib Dinner with Your Legislator Feb. 18 President s Day M ARCH S M T W T F S March NLC Congressional City Conference (Washington, DC) March Board of Equalization A PRIL S M T W T F S April 9 Election Day April 16 Election Canvass M AY S M T W T F S May ICSC May 27 Memorial Day J UNE S M T W T F S

10 :00 p.m. Study Session 6:00 p.m. Regular Meeting, unless notified City of Brookings Regular Meetings Holidays Election / Board of Equalization Council Conferences J ULY S M T W T F S July 4 Independence Day A UGUST S M T W T F S S EPTEMBER S M T W T F S Sept. 2 Labor Day O CTOBER S M T W T F S Oct SDML Conference (Aberdeen) Oct. 14 Columbus/Native American Day N OVEMBER S M T W T F S Nov. 11 observance of Veteran s Day Nov NLC City Summit (San Antonio, TX) Nov. 28 Thanksgiving Holiday D ECEMBER S M T W T F S Dec. 25 Christmas Holiday

11 10 City of Brookings, South Dakota VOTERS Event Center Board (Swiftel Center) * VenuWorks Facility Mgmt Brookings Health System Board Brookings Health System (236 FT) (284 PT) City Attorney City Council City Manager (4 FT) Annual Strategic Plan Information Technology City Clerk ADA Compliance Elections Legal/Public Notices & Records Licenses & Permits Mayor/City Council Electronic Media (website & tv) Volunteer Board Appointments Committees Historic Preservation Human Rights Disability Committee Sustainability Council (3 FT) Utilities Board Utilities Electric (34 FT) Waste Water (13 FT) Teleph/PCS (99 FT) Water (10 FT) Comm Dev Engr/ Airport Finance Fire Human Resources Library Liquor Park/Rec/ Forestry Police/ E-911 Solid Waste/ Street Planning & Zoning Land Use Housing Inspection Code Enforcement Community & Economic Development / Re-development Special Projects Boards/Committees Planning Commission Board of Adjustment (4 FT) Engineering Mapping Building Inspection Storm Drainage Airport Traffic Special Projects Boards/Committees Board of Appeals Airport Transportation (8 FT) Budget Payroll Accounting Investments (4 FT) Suppression Prevention Fire Inspection Fire Code Compliance Volunteer Firefighters (45) Education Boards Brookings County Firefighter Association Township Fire Protection Board (3 FT) Risk Management Personnel Labor Relations Safety Benefits Admin. Training Boards/Committees Safety Insurance (2 FT) Circulation Collection Development Electronic Information Boards Library (10 FT) Store Sales (5 FT) Park Development, Maintenance & Inspection Recreational Programming/ Community Agencies Aquatic Center Ice Arena Forestry/Tree Health Program Golf Course Nature Park Boards Park & Recreation Patrol Investigation Animal Control Administration & Communication Police Reserves E911 Dispatch Center Boards/Committees Traffic Safety East Central Communication Council (49 FT) Collection Recycling Disposal Health Code Enforcement Landfill Boards Board of Health (12 FT) Street Maintenance Street Drainage Maintenance Snow Removal (14 FT) (21 FT) 5/22/2018

12 City of Brookings Full-time Personnel Schedule by Department 11 Year Actual Actual Actual Actual Actual Budget Budget Budget Budget 401 Mayor & Council City Clerk City Manager Human Resources Finance Information Technology Community Development Engineering Police (1) 422 Fire Enhanced (2) 431 Street Animal Control Dakota Nature Park Hillcrest Aquatic Center Recreation Park (3) 453 Larson Ice Arena Forestry Library Community Cultural Center (4) 282 Storm Drainage Liquor Airport Golf Course Solid Waste Collection Solid Waste Disposal Total (6) (1) One additional patrol officers budgeted for Police Dept. effective January 1, 2019 (2) Additional communications operator budgeted for E911 Center effective January, 2019 (3) Additional parks technician budgeted for Parks Dept. effective January 1, 2019 (4) Additional arts coordinator budgeted for Community Cultural Center effective July 1, 2019 (6) Excludes # for Mayor and City Council Brookings County Covered Workers Source: Brookings Economic Development Corporation BLS Data BLS Data BLS Data EMSI Data Industry Natural Resources/ Mining 444 N/A N/A 65 Construction ,016 Manufacturing 4,178 4,428 4,348 4,337 Wholesale Trade Retail Trade 1,817 1,918 1,997 2,050 Trans/Warehousing/Utilities Information Financial Activities Prof Bus Services Education/Health Svc 1,129 1,054 1,135 1,312 Leisure/Hospitality 1,921 1,905 2,080 2,189 Other Services Total Government 4,426 4,539 4,534 5,824 TOTAL 17,377 17,673 17,696 20, is "BLS" data and 2017 is **EMSI data

13 ORDINANCE APPROPRIATION ORDINANCE 12 SECTION I BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BROOKINGS, BROOKINGS COUNTY, SOUTH DAKOTA, that the following sums are appropriated to meet the obligation of the Municipality 25% Sales 75% Sales Enhanced Swiftel Library Library Special Storm 3rd B General & Use Tax & Use Tax 911 Center Fines Building Assessment Drainage Tax Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund GENERAL GOVERNMENT Legislative Mayor & City Council 127,528 Total Legislative 127, Executive City Clerk 319,051 City Manager 452,695 City Attorney 108,919 Total Executive 880, Financial Administration Human Resources 249,707 Finance Office 482,004 Total Financial Administration 731, Other Non-Departmental 7,142,582 Information Technology 256,409 General Government Building 184,346 City county Administration Building 406,226 Contributions to Others 636, , ,500 Total Other 8,625, , ,500 TOTAL GENERAL GOVERNMENT 10,365, , ,500 PUBLIC SAFETY Police 3,762, ,500 Fire Fighting & Prevention 680,793 85,200 Hydrant Rental 95,795 E-911 Dispatch 797,991 TOTAL PUBLIC SAFETY 4,539, , , PUBLIC WORKS Community Development 504,644 Engineer 530,946 Street Department 2,651,191 Streets 1,553,000 5,428,000 Special Assessment 150,000 Storm Drainage 1,395,772 TOTAL PUBLIC WORKS 3,686,781 1,553,000 5,428, ,000 1,395,772 0 HEALTH AND WELFARE Animal Control 144,888 TOTAL HEALTH AND WELFARE 144, CULTURE AND RECREATION Dakota Nature Park 122,062 Hillcrest Aquatic Center 476,230 Recreation Department 353,350 Parks Department 1,625, ,000 Larson Ice Arena 666,388 Forestry Department 643,259 Library 1,253,318 30,000 33,000 Event Center 100,000 3,193,468 TOTAL CULTURE AND RECREATION 5,139, , ,193,468 30,000 33, CONSERVATION AND DEVELOPMENT Promotion/Development 25,000 TOTAL CONSERVATION AND DEVELOPME ,000 DEBT SERVICE Debt Service Payments 2,397,367 Special Revenue Funds TOTAL DEBT SERVICE 0 0 2,397, OPERATING TRANSFER OUT To 75% Sales & Use Tax To E-911 Fund 270,840 To Swiftel Fund 300, ,089 To Public Art Fund 15,002 17,307 34,440 To Gateway Project Fund To Airport Fund 239, ,950 To Edgebrook Golf Fund 63,600 TOTAL OPERATING TRANSFERS 254, , , ,089 TOTAL APPROPRIATIONS AND TRANSFERS 24,130,117 2,329,847 9,372, ,991 3,193,468 30,000 33, ,000 1,395, ,589

14 ORDINANCE APPROPRIATION ORDINANCE (continued) 13 GENERAL GOVERNMENT Legislative Mayor & City Council Total Legislative Executive City Clerk City Manager City Attorney Special Revenue Debt Service Funds Capital Projects Total TIF-1 TIF-3 Brookings South Governmental BID Public Innovation Valley TIF-4 TIF-5 TIF-6 TIF-7 Gateway Main Funds Fee Art Campus View Sieler 32nd Ave Digester S Main Project Project Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund 127, , , , ,919 Total Executive Financial Administration Human Resources Finance Office Total Financial Administration Other Non-Departmental Information Technology General Government Building City county Administration Building Contributions to Others Total Other TOTAL GENERAL GOVERNMENT PUBLIC SAFETY Police Fire Fighting & Prevention Hydrant Rental E-911 Dispatch TOTAL PUBLIC SAFETY PUBLIC WORKS Community Development Engineer Street Department Streets Special Assessment Storm Drainage TOTAL PUBLIC WORKS HEALTH AND WELFARE Animal Control TOTAL HEALTH AND WELFARE CULTURE AND RECREATION Dakota Nature Park Hillcrest Aquatic Center Recreation Department Parks Department Larson Ice Arena Forestry Department Library Event Center TOTAL CULTURE AND RECREATION CONSERVATION AND DEVELOPMENT Promotion/Development TOTAL CONSERVATION AND DEVELOPME DEBT SERVICE Debt Service Payments TOTAL DEBT SERVICE OPERATING TRANSFER OUT To 75% Sales & Use Tax To E-911 Fund To Swiftel Fund To Public Art Fund To Gateway Project Fund To Airport Fund To Edgebrook Golf Fund TOTAL OPERATING TRANSFERS TOTAL APPROPRIATIONS AND TRANSFERS , , , ,711 7,142, , , ,226 1,522, ,512, ,252,167 4,166, ,993 95, , ,825, , ,946 2,651,191 3,504 6,984, ,000 1,395, ,504 12,217, , , , , ,350 2,089, , ,259 1,316,318 3,293, ,960, , , , , , ,000 84, ,600 3,257, , ,000 84, , ,257, , , , , ,089 66, ,950 63, , , ,991, , , ,000 84, , , , ,504 43,909,945

15 ORDINANCE APPROPRIATION ORDINANCE (continued) 14 SECTION II The following designates the application of fund derived from the sources indicated: Special Revenue Funds FUNDS AVAILABLE: 25% Sales 75% Sales Enhanced Swiftel Library Library Special Storm 3rd B General & Use Tax & Use Tax 911 Center Fines Building Assessment Drainage Tax Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Estimated Fund Balance on Dec 31, ,727, ,799 2,722, ,779 (1,290,666) 30,572 62, , , ,679 ANTICIPATED REVENUES: Taxes 10,118,100 1,704,650 5,162, ,000 1,000, ,000 Licenses and Permits 289,240 Intergovernmental Revenues 753,000 24, , ,420 Charges for Goods and Services 7,685,775 2,418,379 Fines and Forfeitures 88,060 25,000 Miscellaneous Revenues 1,036,366 6, , ,500 75,980 5,155 3,000 Other Sources Subtotal - Anticipated Revenues 19,970,541 1,735,050 6,067, ,920 2,418,379 25,000 35,500 75,980 1,005, ,000 Operating Transfers In: From General Fund From 25% Sales & Use Tax Fund 270,840 From 75% Sales & Use Tax Fund 300,000 From Special Assessment Fund From 3rd B Tax Fund 475,089 From TIFs 406,200 From Liquor Fund 380,000 From Landfill Fund 680,000 From R & T Center Fund 120,000 From Municipal Utilities Funds 2,355,000 Subtotal - Operating Transfers In 3,535, , , , TOTAL SOURCES OF FUNDS 23,505,541 1,735,050 6,473, ,760 3,193,468 25,000 35,500 75,980 1,005, ,000 Total Means of Finance ,233,536 2,424,849 9,196, ,539 1,902,802 55,572 97, ,496 1,750,738 1,934,679 Estimated Fund Balance Dec 31, ,103,419 95,002 (176,339) 106,548 (1,290,666) 25,572 64, , , ,090

16 ORDINANCE APPROPRIATION ORDINANCE (continued) 15 FUNDS AVAILABLE: Special Revenue Debt Service Funds Capital Project Total TIF-1 TIF-3 Brookings South Governmental BID Public Innovation Valley TIF-4 TIF-5 TIF-6 TIF-7 Gateway Main Funds Fee Art Campus View Sieler 32nd Ave Digester S Main Project Project Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Estimated Fund Balance on Dec 31, , ,239 (540,016) 2,516 1,344 67,189 5, , ,004 18,957,236 ANTICIPATED REVENUES: Taxes Licenses and Permits Intergovernmental Revenues Charges for Goods and Services Fines and Forfeitures Miscellaneous Revenues Other Sources 435, ,000 84, , , ,175 20,913, ,240 1,641,536 10,104, , , ,739,501 0 Subtotal - Anticipated Revenues 400, , ,000 84, , , , ,800,516 Operating Transfers In: From General Fund From 25% Sales & Use Tax Fund From 75% Sales & Use Tax Fund From Special Assessment Fund From 3rd B Tax Fund From TIFs From Liquor Fund From Landfill Fund From R & T Center Fund From Municipal Utilities Funds 15,002 15,002 17, ,147 34, , , , ,009 3, , ,000 2,355,000 Subtotal - Operating Transfers In 0 70, ,057,537 TOTAL SOURCES OF FUNDS 400,500 70, , ,000 84, , , , ,858,053 Total Means of Finance , ,647 (104,516) 213,516 85, , , , ,504 58,815,289 Estimated Fund Balance Dec 31, , ,647 (540,016) 2,516 1,344 67,189 5, , ,905,344

17 16 SECTION III ORDINANCE APPROPRIATION ORDINANCE (continued) The following Budget and Means of Finance for the Enterprise Funds of the City of Brookings are hereby approved and shall be in full force and effect from and after its passage and publication FUNDS AVAILABLE: Research & Liquor Edgebrook Solid Waste Solid Waste Technology Enterprise Total Store Airport Golf Course Collections Disposal Center Funds Estimated Net Position on 12/31/18 $ 3,227,244 $ 22,591,287 $ 967,637 $ 1,764,010 $ 10,562,326 $ 1,512,561 $ 40,625,065 ANTICIPATED REVENUES: Intergovernmental Revenues 228, ,250 Operating Revenues 4,300,000 41, ,200 1,251,724 2,470, ,536 8,623,961 Miscellaneous Revenues 12, ,288 2,000 20,000 25,000 72,488 Subtotal - Anticipated Means of Finance ,312, , ,488 1,253,724 2,490, ,536 8,924,699 Operating Transfers in: From General Fund 239, ,000 From Liquor Fund 225, ,650 From 75% Sales & Use Tax 169,950 63, ,550 Total - Operating Transfers In 0 408, , ,200 TOTAL SOURCES OF FUNDS 4,312, , ,738 1,253,724 2,490, ,536 9,622,899 TOTAL MEANS OF FINANCE FOR ,539,244 23,269,918 1,697,375 3,017,734 13,052,596 1,671,097 50,247,964 Operating Expenses: Operating Charges 3,843, , ,729 1,338,405 1,237,123 76,479 7,903,228 Total Operating Expenses 3,843, , ,729 1,338,405 1,237,123 76,479 7,903,228 Net Position Before Operating Transfers 3,695,492 22,592, ,646 1,679,329 11,815,473 1,594,618 42,344,736 Operating Transfers Out: To General Fund 380, , ,000 1,180,000 To Public Art Fund 9 3, ,659 To Edgebrook Golf Course 225, ,650 Total - Operating Transfers Out 605, , , ,000 1,409,309 Total Expenses & Transfers Out 4,449, , ,729 1,341,405 1,917, ,479 9,312,537 Estimated 2019 Ending Net Position 3,089,833 22,592, ,646 1,676,329 11,134,823 1,474,618 40,935,427

18 17

19 BUDGET DETAIL 18

20 Actual Actual Adopted Estimated Account Number Description Proposed Estimated NONDEPARTMENTAL REVENUE $ 2,899,195 $ 2,961,678 $ 3,113,000 $ 3,113, Current Real Estate Taxes $ 3,251,500 $ 3,300,000 6,341 20,742 10,000 10, Delinquent Real Estate Taxes 15,000 15,000 27,035 29,047 30,000 30, Mobile Home Taxes 30,000 30,000 76,632 46,283 80,000 80, Bank Franchise Taxes 50,000 50,000 6,630,466 6,642,103 6,620,000 6,620, st Penny Sales & Use Tax 6,818,600 7,023,158 2,591 3,480 2,500 2, Taxes/Penalties 3,000 3,000 38,750 31,750 30,250 30, Licenses/Liquor 31,750 31,750 6,700 6,475 6,700 6, Licenses/Malt 6,700 6,700 2,500 10,500 9,500 9, Licenses/Wine 9,500 9, ,500 1, Licenses/Restaurant Liquor - - 3,700 1,350 2,750 2, Licenses/Temporary Liquor 1,200 1, Licenses/Liquor Transfers - - 8,350 7,850 8,350 8, Licenses/Video Lottery 8,350 8,350 4,790 4,590 4,790 4, Licenses/Temporary Merchants 4,790 4, , Licenses/Plumbers ,642 3,070 1,000 1, Licenses/Miscellaneous 1,000 1,000 1, ,750 1, Licenses/Transient Merchants 1,750 1, , , , , State Liquor Tax 143, , , , , , State/Hwy & Bridge Tax 350, ,000 1,560 1,536 1,500 1, State/Amusement Tax 1,500 1, , , , , County/Hwy & Bridge Tax 125, ,000 62,457 61,862 62,000 62, County/Wheel Tax 62,000 62,000 3,979 3,979 4,000 4, County/Road Tax 4,000 4, Zoning & Subdivision Fees - - 5, Reimbursed Expense - - 3, ,000 3, Miscellaneous 1,000 1,000 3,352 1,071 3,000 3, Reimbursed Expense 3,000 3,000 82,606 17, , , Interest Income 25,000 30,000 14,356 28,785 14,000 14, Money Market Interest Income 70,000 75,000-27, Tax Increment Interest 25,000 22,000 39,479 40,663 40,600 40, Cell Tower Rental 41,500 41,500-3,000 5,000 5, Sale of Fixed Assets 5,000 5, , Gain on sale of ind land 213, , , , Franchise Fees 210, ,000 97, ,766 76,700 76, Workers Compensation Refund 92,000 80,000 11,157,862 10,869,982 11,077,790 11,077,790 Total Revenue 11,392,040 11,640,598 50, Transfer in to General Fund , , , , Transfer in from Liquor Fund 380, , , , , , Transfer in from Landfill 680, , , Transfer In 75% S&U Tax , Transfer in 25% Sales & Use , , , , Transfer in from Res & Tech 120, ,000 2,205,000 2,255,000 2,305,000 2,305, Transfer in from BMU 2,355,000 2,405,000 5,044,500 3,275,000 3,375,000 3,375,000 Total Transfers In 3,535,000 3,585,000 16,202,362 14,144,982 14,452,790 14,452,790 Total Revenues & Transfers In 14,927,040 15,225,598

21 Actual Actual Adopted Estimated Account Number Description Proposed Estimated MAYOR AND COUNCIL 54,087 53,450 54,900 54, Regular Pay 54,900 54,900 4,163 4,000 4,200 4, Technology Allowance 4,200 4,200 4,470 4,395 4,521 4, FICA 4,521 4, Group Insurance Workmans Compensation ,090 62,203 64,021 64,024 Total Personnel Services 64,028 64,020 1, Insurance - - 8,830-20,000 20, Consulting/Engineering 10,000 10,000 4,577 1,972 4,000 4, Office Supplies 4,000 4,000 10,884 15,945 24,500 24, Travel & Lodging 24,500 24,500 3,390 3,945 7,500 7, Registration & Training 7,500 7,500 6, Sustainability Council Telephone ,319 3,166 4,000 4, Miscellaneous 4,000 4,000 1,861 1,861 2,000 2, Membership & Dues 2,000 2, ,000 7, Special Initiatives 7,000 7,000-7,291 4,000 4, Volunteer Recognition 4,000 4,000 41,235 34,215 73,500 73,500 Total Other Expenditures 63,500 63, ,325 96, , ,524 Total Expenditures 127, ,520 CITY CLERK 27,220 19,621 27,192 27, Grants 30,000 30,000 10,070 13,631 6,180 6, Reimbursed Expense 6,180 6, Miscellaneous Revenue ,290 33,252 33,372 33,372 Total Revenue 36,180 36, , , , , Regular Pay 149, , ,000 3, Temporary Pay 3,000 3, ,000 1, Overtime Pay 2,000 2, Wellness ,073 13,586 15,420 15, FICA 12,250 16,560 10,969 11,328 11,900 11, Retirement 9,430 12,810 27,043 24,593 27,298 27, Group Insurance 27,170 27, Workmans Compensation , , , ,109 Total Personnel Services 205, , Insurance - - 9,371 10,307 16,000 16, Publication & Recording Fees 17,000 16,000 6,328 4,195 6,000 6, Ordinance & Codification Fees 6,000 6,000 5,163 4,647 6,500 6, Maintenance Office Equipment 6,500 6,500 3,331 2,063 4,100 4, Office Supplies 4,100 4,100 23,137 15,227 21,000 21, Election Expense 21,000 21,000 3,341 1,203 3,200 3, Travel & Lodging 3,200 3, ,000 1, Registration & Training 1,000 1, Telephone ,658 8,121 11,784 11, Public Education Human Rights 11,784 11,700 2,699 2,235 3,577 3, Public Education Disability 3,577 3,580 34,239 12,767 30,000 30, Public Education Historic 30,000 30, Membership & Dues ,649 5,000 5, Sustainability Council 5,000 5,000 63,549 30,451 3,500 3, Bike Advisory Committee 3,500 3, ,411 96, , ,711 Total Other Expenditures 113, , , , , ,820 Total Expenditures 319, ,498

22 Actual Actual Adopted Estimated Account Number Description Proposed Estimated NON DEPARTMENTAL 1,629,859 1,762,612 1,630,000 1,630, Sales/OA-Wine, Liquor 1,800,000 1,800,000 4,910,308 4,699,849 4,920,000 4,920, Sales/OA Beer 4,750,000 4,750,000 2,386 2,375 3,000 3, OA Mkrup/Brewpds 3,000 3, , , , , Markup 10%/OA Beer 475, , , , , , Markup 11%/OA Wine-Liquor 198, ,000 11,433 3, Reimbursed Expense - 7,226,974 7,132,223 7,224,300 7,224,300 Total Revenue 7,226,000 7,226,000 (838) (575) 2,000 2, Unemployment Claims 2,000 2,000 45,919 3,878 30,500 30, Consulting/Engineering 15,000 15,000 37, Televised Contracting Services 13,884 34,884 7, Website Contracted Services 17,243 17,243 9,945 20,774 10,600 10, Membership Dues 20,880 20,880 1,987 6,333 3,000 3, Miscellaneous 3,000 3, ,000 1, Bad Debt Expense 1,200 1,200 1,613,138 1,664,031 1,630,000 1,630, OA Purchases-Wine, Liquor 1,800,000 1,800,000 4,934,104 4,784,042 4,920,000 4,920, OA-Purchases Beer/Malt Beer 4,750,000 4,750,000 5,145 3,496 5,500 5, Employee Recognition 5,500 5,500 5,563 7,078 6,500 6, Wellness Promotion 6,775 6, ,000 10, Matching Grant Expense 10,000 10,000 11, ,000 5, City Manager's Contingency Fund 5,000 5, , , Contingency Fund 492, ,000 6,672,396 6,489,975 7,083,100 6,859,613 Total Other Expenditures 7,142,582 6,921,482 6,672,396 6,489,975 7,083,100 6,859,613 Total Expenditures 7,142,582 6,921,482 CITY MANAGER - 10, Grants , Total Revenue , , , , Regular Pay 286, ,000 1, Temporary Pay - - 6,000 6,000 6,000 6, Car Allowance 6,000 6, Wellness Benefit ,975 15,101 18,674 18, FICA 23,025 17,300 21,968 18,177 22,700 22, Retirement 27,095 23,000 8,218 10,846 21,509 21, Group Insurance 42,000 42, Workmans Compensation , , , ,262 Total Personnel Services 386, , Insurance Contracted Services 41,000 10,000 3,110 1,888 3,000 3, Office Supplies 3,000 3, Subscriptions/Books ,891 6,743 12,000 12, Travel & Lodging 12,000 12,000 2,755 2,522 5,000 5, Registration & Training 5,000 5,000 1,690 1,332 1,300 1, Telephone 1,300 1,300 2,201 2,834 3,700 3, Membership & Dues 3,700 3,700 1, Moving Expense - 30,065 10, Start Up Grant Exp ,659 26,185 25,500 25,500 Total Other Expenditures 66,500 35, , , , ,762 Total Expenditures 452, ,050 CITY ATTORNEY Contracted Legal Services ,504 88,924 92,482 92, Contracted Services 94,794 95, ,000 10, Litigation Expense 10,000 10, General Supplies - - 3,123 3,452 4,000 4, Travel & Lodging 4,125 4,125 88,717 92, , ,482 Total Expenditures 108, ,125

23 Actual Actual Adopted Estimated Account Number Description Proposed Estimated HUMAN RESOURCES 3,523 4,533 2,000 2, Reimbursed Expense 2,000 2,000 3,523 4,533 2,000 2,000 Total Revenues 2,000 2, , , , , Regular Pay 148, ,700 (159) Overtime Pay Wellness ,917 10,487 11,385 11, FICA 11,736 11,800 8,087 8,528 8,929 8, Retirement 9,205 9,400 18,034 15,294 15,951 15, Group Insurance 9,924 9, Workmans Compensation ,794 6,019 6,651 6, Employee Assistance Program 6,550 6, , , , ,251 Total Personnel Services 187, , Insurance ,013 8,309 9,000 9, Consulting & Engineering 18,196 18,196 2,370 3,235 3,000 3, Cafeteria Plan Adm Fee 3,000 3,000 12,779 10,965 10,400 10, Publication & Recording Fees 10,920 10, ,040 1, Maintenance Office Equipment 1,040 1, Office Supplies Subscriptions/Books , ,225 2, Travel & Lodging 2,225 2, ,275 2, Registration & Training 2,275 2,275 1, Telephone ,153 1,495 1, Membership & Dues 1,495 1, Postage ,998 2,025 1,200 1, Miscellaneous 1,200 1,200 9,137 6,833 5,000 5, Safety Program Training 6,850 6,850 6,425 1,893 13,000 13, In-House Training 13,000 13,000 42,028 38,468 50,940 50,940 Total Other Expenditures 62,706 62, , , , ,191 - Total Expenditures 249, ,714

24 Actual Actual Adopted Estimated Account Number Description Proposed Estimated FINANCE OFFICE 5,128 4,955 5,000 5, Professional Services 5,000 5,000 12,145 7, Reimbursed Expense 5, , Miscellaneous Income ,274 20,722 5,000 5,000 Total Revenue 10,583 5, , , , , Regular Pay 285, , ,000 1, Overtime Pay 1,000 1, Wellness Benefit ,184 19,312 21,672 21, FICA 22,579 23,000 15,113 15,984 16,998 16, Retirement 17,709 18,000 30,802 30,846 34,234 34, Group Insurance 34,234 34, ,074 1, Workmans Compensation 1,069 1, , , , ,298 Total Personnel Services 362, , Insurance ,830 38,230 60,000 60, Contracted Auditing Services 52,180 55,000 32,016 38,630 39,000 39, Contracting Services 40,500 46,000 2,383 2,188 2,700 2, Publication/Recording Fees 2,700 2,700 9,000 6,050 9,000 9, Advance for Postage 7,000 7,000 4,533 4,795 6,000 6, Office Supplies 6,000 6, Subscriptions/Books ,898 2,940 5,500 5, Travel & Lodging 5,500 5,500 2, ,000 3, Registration & Training 3,000 3, Telephone ,250 1, Membership & Dues 1,070 1, Miscellaneous ,476 95, , ,000 Total Other Expenditures 119, , , , , ,298 Total Expenditures 482, ,754

25 Actual Actual Adopted Estimated Account Number Description Proposed Estimated INFORMATION TECHNOLOGY Technical Services Total Revenue , , , , Regular Pay 114, , ,500 1, Overtime Pay 1,500 1, Wellness Benefit ,144 8,983 8,757 8, FICA 9,124 9,500 6,552 7,216 6,869 6, Retirement 7,156 7,500 9,961 13,036 14,832 14, Group Insurance 14,726 14, Workmans Compensation , , , ,616 Total Personnel Services 147, , Insurance ,575 3, Contracted Services 3,575 3,575 13,819 15,788 17,830 17, Software Services 17,830 17,830 2,904 2,910 3,500 3, Office Supplies 3,500 3, Subscriptions/Books ,500 2, Travel & Lodging 2,500 2,500 1,500-2,000 2, Registration & Training 2,000 2,000 11,987 12,134 12,927 12, Telephone 12,927 12, Memberships & Dues Miscellaneous ,862 31,242 43,449 43,449 Total Other Expenditures 43,473 43,482-9,855 10,000 10, Contingency - IT 10,000 10,000 27,296 6,996 6,100 6, Other Capital-IT Equipment 18,650 29, ,000 11, Other Capital-City Clerk 7,400 2,200 2,681-2,100 2, Other Capital-City Manager - - 1, Other Capital-Human Resources 1,200 1, ,200 20, Other Capital-Finance ,900 11, Other Capital-Library 7,500 11,900 7,817 3,800 12,050 12, Other Capital-Eng 12,147 7,950 5, Capital less than $5,000-IT Capital less than $5,000-C Dev 2,400 2, Capital less than $5,000-Eng - 2,600 8, Capital less than $5,000-PD - 21,000 1, Street/Computer Eqp 3,600 3,300 2,051-2,000 2, Capital less than $5,000-Rec 2,400 3,300 57,409 21,601 67,350 75,350 Total Capital Expenditures 65,297 96, , , , ,415 Total Expenditures 256, ,940

26 Actual Actual Adopted Estimated Account Number Description Proposed Estimated GENERAL GOVERNMENT BUILDINGS Reimbursed Expense Total Revenues Regular Pay 54,270 55, Wellness Benefit FICA 4,330 4, Retirement 4,400 4, Group Insurance 14,980 14, Workmans Compensation Total Personnel Services 78,780 80,480 17,108 59,138 65,052 65, Insurance 65,052 65,052-7,819 10,074 10, Contracting Services 20,074 20,074 3,344 1,590 3,100 3, Equipment Rental 3,100 3,100 1, ,000 3, Maintenance Office Equipment 3,000 3, (190) Maintenance Building General Supplies 10,500 10,500 2,613 2,556 2,640 2, Electric & Water 2,640 2, Heat ,109 72,869 85,566 85,566 Total Other Expenditures 105, ,566 15, Buildings & Structures , Public Safety Buildings - - 6, Furniture & Equipment - - 7, Capital less that $5, , Total Capital Expenditures ,161 72,968 85,566 85,566 Total Expenditures 184, ,566

27 Actual Actual Adopted Estimated Account Number Description Proposed Estimated COMMUNITY DEVELOPMENT 43,215 45,533 34,000 34, Housing Licenses 40,000 40,000 2,520 1,900 1,500 1, Sign Permits 1,500 1,500 13,451 14,993 11,000 11, Zoning & Subdivision Fees 11,000 11, Miscellaneous , Code Enforcement Inspection Fee Parking Fines ,327 21,551 6,000 6, Rental Income 6,000 6,000-1, Sales of Fixed Assets - 87,566 87,227 52,785 52,785 Total Revenue 58,785 58, , , , , Regular Pay 318, , ,000 1, Overtime Pay 1,000 1, ,200 1, Wellness Benefit 1,200 1,200 20,332 20,704 24,142 24, FICA 25,285 25,000 17,259 17,654 18,935 18, Retirement 19,831 20,000 50,594 63,385 71,657 71, Group Insurance 65,675 65,675 3,660 3,842 4,611 4, Workmans Compensation 4,318 4, , , , ,698 Total Personnel Services 436, ,493 1, Insurance , ,255 3,000 63, Consulting/Engineering 8,000 8,000 3,612 4,689 4,200 4, Contracted Services 4,200 4, , Publication/Recording Fees 1,000 1, ,000 1, Advertising/Public Education 1,000 1, Maintenance Motor Vehicles ,000 2, Maintenance Rental Buildings 3,000 3,000 4,116 3,297 3,500 3, Office Supplies 3,500 3, General Supplies ,000 1, Subscriptions/Books 1,000 1,000 1,425 1,100 3,000 3, Gasoline 2,500 2, Tires ,399 2,129 6,200 6, Travel & Lodging 6,000 3, ,000 3, Registration & Training 2,600 2,600 2,693 2,074 3,600 3, Telephone 4,100 4,100 2,327 2,470 3,600 3, Electric and Water 4,700 4, ,300 1, Membership & Dues 1,100 1,100 23, ,907 38,930 99,675 Total Other Expenditures 45,274 42, Furniture & Equipment 3, , Machinery & Auto Equipment 20,000 20,000-16, Total Capital Expenditures 23,100 1,620, , , , ,373 Total Expenditures 504,644 2,097,768

28 Actual Actual Adopted Estimated Account Number Description Proposed Estimated ENGINEERING DEPARTMENT , Contractor License 5,000 5, , , , , Building Permits/Engineer Fees 162, ,500 2, Reimbursed Expense Miscellaneous ,734 1,535 2,435 2, Vehicle Rental 2,435 2, , , , ,635 Total Revenues 170, , , , , , Regular Pay 342, ,000 21,454 18,306 23,000 23, Temporary Pay 23,000 23,000 1,352 (51) 1,300 1, Overtime Pay 1,300 1, Clothing Allowance Wellness Benefit ,627 25,899 28,138 28, FICA 28,832 29,200 18,552 20,748 20,689 20, Retirement 21,233 2,300 45,946 59,421 61,478 61, Group Insurance 61,478 61,478 4,750 4,961 5,954 5, Workmans Compensation 5,554 5, , , , ,626 Total Personnel Services 484, ,732 4,213 1,184 1,421 1, Insurance 1,697 1,700 5, Consulting/Engineering ,865 1,650 2,500 2, Contracted Services 2,500 2, Testing Services Publication/Recording Fees Maintenance Office Equipment ,530 1,600 1, Maintenance Motor Vehicles 1,600 1, Maintenance of Equipment ,178 2,169 5,000 5, Office Supplies 5,000 5,000 2, ,100 2, General Supplies 3,000 3, Photographic Supplies - - 3,064 3,890 3,800 3, Subscriptions/Books 4,720 4,720 1,973 2,718 2,500 2, Gasoline 2,800 2, Tires ,332 6,057 4,500 4, Travel & Lodging 4,500 4,500 1,980 2,920 2,560 2, Registration & Training 3,360 3,360 2,661 2,379 3,000 3, Telephone 3,000 3,000 1, ,445 1, Membership & Dues 1,545 1,545 34,019 28,543 33,166 33,166 Total Other Expenditures 36,352 36,355-74,005 5,000 5, Furniture & Equipment 10,000-9,900 46, Machinery & Auto Equipment - - 9, ,498 5,000 5,000 Total Capital Expenditures 10, , , , ,792 Total Expenditures 530, ,087

29 Actual Actual Adopted Estimated Account Number Description Proposed Estimated CITY/COUNTY ADMIN BUILDING 137, , , % County Reimbursement 203, , , , ,000 Total Revenue 203, ,850 10,027 14,888 8,300 8, Reimbursement for County Emp 15,000 15,000 10,027 14,888 8,300 8,300 - Total Personnel Services 15,000 15,000 5,358 5,765 5,626 5, Insurance 5,626 5,626 50,544 47, , , Contracted Services 103, ,500 7,257 4,459 25,000 25, Maintenance of Building 25,000 25,000 2, ,000 3, Supplies 3,000 3,000 4,349 2,513 5,500 5, Cleaning Supplies 5,500 5,500 32,109 15,593 38,000 38, Telephone 38,000 38,000 32,806 32,040 65,000 65, Electric & Water 65,000 65,000 3,602 4,749 25,000 25, Heat 25,000 25, Hauling Services ,408 24,864 60,000 60, Cleaning Services 60,000 60, Miscellaneous , , , ,226 Total Other Expenditures 331, , Building ,000 72, Furniture & Equipment 60,000 30, ,000 72,000 Total Capital Expenditures 60,000 30, , , , ,526 Total Expenditures 406, ,226

30 Actual Actual Adopted Estimated Account Number Description Proposed Estimated POLICE DEPARTMENT 12,238 98,804 10,000 10, Grants 24,020 10,000 47,085 99,495 65,000 65, Reimbursed Expense 73,000 65,000 2,826 2,031 2,800 2, Miscellaneous 2,500 2,800 3,535 4,232 4,800 4, Safety Town Fees 4,800 4,800 2,680 9,312 2,750 2, Donations 2,750 2,750 3,700 1,700 1,500 1, Dare Donations 1,500 1,500 19,239 13,733 19,000 19, Court Fines 15,000 15,000 62,956 55,256 63,000 63, Parking Fines 63,000 63,000-17,983 5,000 5, Sale of Fixed Assets 10,250 10, , , , ,850 Total Revenue 196, ,100 2,046,750 2,091,697 2,234,600 2,283, Regular Pay 2,355,001 2,400,000 26,564 32,518 46,850 46, Temporary Pay 48,021 48, , ,156 54,000 54, Overtime Pay 55,500 55,500 3,600 3,200 4,800 4, Car Allowance - - 3,950 3,900 4,400 4, Clothing Allowance 4,400 4,400 1, ,500 1, Wellness Benefit 1,500 1, , , , , FICA 193, , , , , , Retirement 195, , , , , , Group Insurance 434, ,982 64,241 68,907 82,800 82, Workmans Compensation 80,540 80,540 2,923,009 2,974,750 3,201,255 3,249,713 Total Personnel Services 3,369,595 3,414,922 32,644 29,624 36,296 36, Insurance 31,312 31,300 16,254 16,329 19,400 19, Consulting/Engineering 27,595 27,595 1,956 4,524 1,900 1, Medical Services 1,900 1, ,227 2,000 2, Testing Services 2,000 2,000 2, ,900 2, Equipment Rental 3,500 3,500 2,860 3,108 2,900 2, Maintenance Office Equipment 3,100 3,100 21,648 17,590 22,000 22, Maintenance Motor Vehicle 22,000 22,000 3,677-1,800 1, Maintenance Equipment 1,800 1,800 9,534 19,941 15,200 15, Maintenance Building 15,200 15,200 5,495 1,544 3,000 3, Maintenance Radio 3,000 3,000 7,461 5,435 9,500 9, Office Supplies 9,500 9,500 29,211 26,279 31,500 31, General Supplies 31,000 31,000 1,790 4,668 3,600 3, Cleaning Supplies 3,600 3,600 4,435 4,407 4,300 4, Investigation Supplies 4,500 4, , Subscriptions/Books ,493 55,967 60,000 55, Gasoline 60,000 60,000 2,206 2,259 3,500 3, Tires 3,500 3,500 23,170 15,457 18,000 18, Uniforms 22,000 22,000 3,222 3,533 3,300 3, SWAT Tactical Supplies 3,300 3,300 6,701 11,240 10,000 10, Travel & Lodging 12,000 12,000 3,004 5,532 5,000 10, Registration & Training 15,000 15,000 14,747 18,595 17,000 17, Gun Range Training Expenses 18,000 18,000 27,548 24,727 27,000 27, Telephone 27,000 27,000 33,235 37,763 32,000 32, Electric & Water 32,000 32,000 4,366 4,457 9,300 9, Heat 9,300 9,300 1,065 2,015 2,000 2, Sirens 2,000 2, , Miscellaneous ,287 1,216 1,400 1, Membership & Dues 1,400 1,400 15,001 8,755 5,000 5, Cleaning Services 5,000 5,000 2,114 3,272 2,500 2, Reserve Expenses 2,500 2,500 3,273 3,511 3,300 3, Dare Expenditures 3,300 3,300-1,735 1,500 1, Drug Dog Expense 1,500 1,500 6,440 10,796 6,500 6, Safety Town 6,500 6,500 2,000 2,000 2,000 2, Brookings Crime Stoppers 2,000 2, , , , ,946 Total Other Expenditures 387, ,945-12, Building & Structures - - 1, Furniture & Equipment ,902 49, Machinery & Auto Equipment , Other Capital 5, , Capital less than $5, ,316 84, Total Capital Expenditures 5,000-3,448,337 3,414,915 3,568,201 3,616,659 Total Expenditures 3,762,552 3,802,867

31 Actual Actual Adopted Estimated Account Number Description Proposed Estimated FIRE DEPARTMENT 74,755 76,773 66,000 66, Fire Insurance Premium 75,000 77, , Fines/Fees - - 4,129 (3,999) Reimbursed Expense Donations ,000 1, Fire-Rescue Call Fees 1,000 1,000 3,764 2,277 2,500 2, Inspection Fees 2,500 2, Rentals , Miscellaneous , ,704 69,500 69,500 Total Revenue 78,500 80, , , , , Regular Pay 229, ,150 (472) - 10,000 10, Temporary Pay 25,000 25, Overtime Pay 3,200 3, Clothing Allowance ,720 15,966 18,587 18, FICA 19,398 19,900 15,649 16,651 17,563 17, Retirement 18,386 18, , , , , Retirement/Volunteer Firemen 111, ,000 35,144 45,672 49,173 49, Group Insurance 47,057 47,057 15,204 16,608 19,930 19, Workmans Compensation 19,064 19,064 1,192 1,341 4,000 4, Wellness Reimbursement 4,000 4, , , , ,572 Total Personnel Services 476, ,371 29,127 30,371 38,734 38, Insurance 37,350 37,350 5,884 5,710 6,500 6, Medical Services 6,500 6,500 4,952 6,290 6,000 6, Contracting Services 6,000 6,000 3,070 2,491 3,500 3, Equipment Rental 3,500 3, Hydrant Rental ,632 1,250 1, Maintenance Motor Vehicles 1,250 1,250 10,977 4,171 7,500 7, Maintenance Trucks 7,500 7,500 8,258 3,888 7,300 7, Maintenance Equipment 7,300 7,300 3,608 3,008 3,000 3, Maintenance Buildings 3,000 3,000 1, ,000 3, Maintenance Radio 3,000 3,000 2,374 1,694 3,000 3, Office Supplies 3,000 3,000 32,271 25,413 32,000 32, General Supplies 32,000 32, Cleaning Supplies ,659 2,208 1,400 1, Subscriptions/Books 1,400 1,400 8,204 7,567 10,000 10, Gasoline 12,000 12, Oil & Grease Supplies ,000 2, Tires 2,000 2,000 1,324 1,231 1,500 1, Uniforms & Clothing 2,000 2, Extinguishing Agents ,934 1,852 3,500 3, Propane 6,400 6,400 18,925 20,704 20,200 20, Travel & Lodging 20,200 20,200 9,370 8,401 9,000 9, Registration & Training 9,000 9,000 4,726 7,018 5,400 5, Telephone 9,000 9,000 15,829 15,783 19,000 19, Electric & Water 19,000 19,000 2,951 2,936 3,000 3, Memberships & Dues 3,000 3,000 2,153 2,974 3,000 3, Fire Hose Replacement 3,000 3, Postage ,889 2,660 4,500 4, Fire Safety Promotion 5,000 5, , , , ,934 Total Other Expenditures 204, ,050 5, Buildings & Structures - - 5, Furniture & Equipment ,509 3, Machinery & Auto Equipment , Other Capital , Capital less than $5, ,022 4, Total Capital Expenditures , , , ,506 Total Expenditures 680, ,421 PUBLIC SAFETY 91,310 93,265 94,415 94, Hydrant Rentals 95,795 96,000 91,310 93,265 94,415 94,415 Total Expenditures 95,795 96,000

32 Actual Actual Adopted Estimated Account Number Description Proposed Estimated STREET DEPARTMENT 5,216 6, Grants ,205 4,085 2,000 2, Reimbursed Expense 2,000 2,000 3,597 31, Miscellaneous ,983 5,305 5,000 5, Sale of Fixed Assets 5,000 5,000 37,001 48,065 7,500 7,500 Total Revenue 7,500 7, , , , , Regular Pay 758, ,500 18,130 29,879 29,000 29, Temporary Pay 59,128 59,128 39,654 35,906 55,000 55, Overtime Pay 55,000 55,000 1,679 1,525 2,000 2, Clothing Allowance 2,000 2, Wellness Benefit ,693 56,495 65,668 65, FICA 69,175 69,800 44,783 45,470 49,764 49, Retirement 52,155 52, , , , , Group Insurance 169, ,826 40,034 43,771 52,526 52, Workmans Compensation 48,332 48,332 1,035,111 1,101,022 1,167,945 1,183,499 Total Personnel Services 1,214,280 1,230,886 34,900 15,026 18,544 18, Insurance 17,613 17, Medical Services ,754 40,099 98,880 98, Contracting Services 98,880 98, Drug & Alcohol Testing , ,545 1, Advertising/Promotion Fees 1,545 1,545 28, Rent Maintenance Office Equipment ,387 7,828 10,000 10, Maintenance Trucks 10,000 10,000 26,611 37,618 25,000 25, Maintenance of Equipment 25,000 25,000 6,576 8,470 4,210 4, Maintenance Buildings 4,210 4, ,684 2,575 2, Maintenance Radio 2,575 2,575 17,309 20,056 22,660 22, Maintenance Sweeper 22,660 22, , Maintenance Curb & Gutter , Maintenance Street Sealing - - 4,041 2,512 1,339 1, Office Supplies 1,339 1,339 28,405 38,204 25,000 25, General Supplies 25,000 25,000 2,378 3,063 2,500 2, Cleaning Supplies 2,500 2, Subscriptions/books ,175 19,024 33,000 33, Gasoline 33,350 33,350 5,860 4,915 5,500 5, Oil & Grease Supplies 5,500 5,500 22,234 15,053 20,000 20, Tires 20,000 20,000 33,335 31,019 40,000 40, Diesel Fuel 40,000 40, ,030 1, Chemicals 1,030 1,030-30,674 25,000 25, Mosquito Control 30,000 30,000 3,654 3,725 2,575 2, Uniforms 2,575 2,575 15,084 10,014 10,000 10, Gravel 10,000 10,000 69,131 62,604 70,000 70, Bituminous Material 70,000 70,000 15,648 12,642 17,000 17, Dust Control 17,000 17,000 52,612 10,293 60,000 60, Salt & Calcium Chloride 60,000 60,000 11,671 3,047 11,845 11, Sand 11,845 11,845 43,206 47,436 50,000 50, Street Paint & Signs 50,000 50,000 1,336 3,052 4,000 4, Travel & Lodging 4,000 4,000 1,240 1,088 2,000 2, Registration & Training 2,000 2,000 4,838 5,502 5,974 5, Telephone 5,974 5,974 19,872 27,368 26,000 26, Electric & Water 26,000 26,000 6,847 10,591 20,394 20, Heat 20,394 20, , , , , Street Lights & Traffic Signal 532, , Hauling Service Membership & Dues ,171 4,240 4,000 4, Cleaning Service 4,000 4, Licenses ,875 6, West Nile Grant Expenses ,442, ,799 1,218,092 1,218,092 Total Other Expenditures 1,160,911 1,160,911 50, Furniture & Equipment , , , , Machinery & Auto Equipment 276, ,000 2, Capital less than $5, , Street & Sidewalk Improvements , STP Project Improvements - - 1,209, , , ,000 Total Capital Expenditures 276, ,000 3,686,436 2,457,645 2,959,037 2,974,591 Total Expenditures 2,651,191 2,944,797

33 Actual Actual Adopted Estimated Account Number Description Proposed Estimated ANIMAL CONTROL 3,290 3,705 3,000 3, Animal Licenses 3,300 3, Reimbursed Expense - - 9,475 8,335 7,500 7, Housing, Feed & Care 8,500 8, Fees ,895 9,815 12,000 12, Animal at Large Fines 10,000 10,000 23,860 22,055 23,100 23,100 Total Revenue 22,100 22,100 52,036 52,959 53,315 54, Regular Pay 54,546 55,800 14,405 14,505 16,755 16, Temporary Pay 16,755 16, Overtime Pay Clothing Allowance ,125 5,158 5,524 5, FICA 5,621 5,800 3,144 3,222 3,327 3, Retirement 3,403 3,800 9,238 5,621 6,240 6, Group Insurance 6,778 6,778 1,553 1,624 1,949 1, Workmans Compensation 1,812 1,812 85,968 84,026 87,710 88,867 Total Personnel Services 89,515 91, Insurance Contracting Services 40,000 40, Testing Services , Maintenance Trucks Maintenance Equipment Maintenance Buildings Maintenance Radio Office Supplies ,192 1,248 1,200 1, General Supplies 1,200 1, Cleaning Supplies ,192 2,041 5,500 5, Gasoline 3,500 3, Tires Chemicals Uniforms Travel & Lodging Registration & Training ,347 1,809 1,900 1, Telephone 1,900 1,900 3,101 3,584 3,800 3, Electric & Water 3,800 3,800 10,358 12,081 17,565 17,565 Total Other Expenditures 55,373 55,465 2, Building & Structures Machinery & Auto Equipment - - 2, Total Capital Expenditures ,172 96, , ,432 Total Expenditures 144, ,810

34 Actual Actual Adopted Estimated Account Number Description Proposed Estimated DAKOTA NATURE PARK 3,376 4,214 3,500 3, Program Fees 3,500 3,500 1,500 1, Donations 1,000 1, ,236 1, Miscellaneous - 1,236 12,209 10,179 13,000 13, Equipment Rental 13,000 13,000 4,814 5,825 8,000 8, Building Rentals 8,000 8,000 22,112 22,120 25,736 25,736 Total Revenues 25,500 26,736 5,044 15,680 16,253 16, Regular Pay 16,960 16,660 35,835 22,823 36,000 36, Temporary Pay 36,000 36, Overtime Car Allowance ,163 2,973 4,035 4, FICA 4,148 4, ,004 1, Retirement 1,048 1, ,349 1,515 1, Group Insurance 1,515 1, ,572 1,887 1, Workman's Compensation 2,074 2,074 46,026 46,142 61,444 61,811 Total Personnel Services 62,495 62,999 1, Insurance ,436 1,474 2,400 2, Contracted Services 2,400 2, Advertising ,081 3,000 3, Maintenance Building 3,700 3,700 6, Office Supplies ,690 6,000 6, Supplies 6,500 6, ,500 1, Cleaning Supplies 1,500 1,500 1,196-1,200 1, Uniforms ,267 1,622 1,560 1, Telephone 1,700 1,700 5,134 5,517 7,000 7, Electricity 7,000 7, Refunds ,418 16,900 23,928 23,928 Total Other Expenditures 24,567 24,567-24,999 7,000 7, Buildings & Structures 30,000 35, Furniture & Equipment 5,000-24,999 7,000 7,000 Total Capital Expenditures 35,000 35,000 64,444 88,041 92,372 92,739 Total Expenditures 122, ,566

35 Actual Actual Adopted Estimated Account Number Description Proposed Estimated AQUATIC CENTER 29,109 24,155 32,000 32, Aquatic Center Concessions 32,000 32, , , , , Swimming Pool Fees 155, , , , , ,000 Total Revenue 187, ,000 36,861 52,448 54,417 55, Regular Pay 57,015 58, , , , , Temporary Pay 156, , ,226 4,500 4, Overtime Pay 4,500 4,500 1,350 1,500 1,800 1, Car Allowance 1,800 1, ,520 1, Clothing/Boot Allowance 1,520 1, Wellness Benefit ,582 13,863 16,856 16, FICA 16,953 17,250 2,283 2,575 3,991 3, Retirement 4,067 4,500 3,915 3,804 4,652 4, Group Insurance 5,544 5,544 8,570 7,028 8,434 8, Workmans Compensation 6,731 6, , , , ,874 Total Personnel Services 254, ,545 6,753 6,817 8,141 8, Insurance 6,925 6, Testing Services ,000 1, Advertising-Promotion Fees 1,000 1,000 6,540 6,826 7,000 7, Maintenance Equipment 7,000 7,000 4,149 2,453 5,000 5, Maint Buildings & Structures 6,000 6, Office Supplies ,408 3,776 4,000 4, General Supplies 6,500 6,500 1, ,500 1, Cleaning Supplies 1,500 1,500 29,247 51,983 40,500 40, Chemicals 40,500 40, Telephone ,019 47,644 42,000 42, Electric & Water 42,000 42,000 11,865 11,963 15,000 15, Heat 15,000 15,000 17,068 17,257 18,500 18, Concession Supplies 18,500 18, Credit Card Fees , , , ,316 Total Other Expenditures 146, ,600-28, Buildings & Structures ,500 29,249 25,000 25, Furniture & Equipment 75,000 40,000 10,500 58,119 25,000 25,000 Total Capital Expenditures 75,000 40, , , , ,190 Total Expenditures 476, ,145

36 Actual Actual Adopted Estimated Account Number Description Proposed Estimated RECREATION DEPARTMENT 1, Grants - - 5,075 4,650 3,500 3, Advertising 4,000 4,000 91,911 89,098 85,000 85, Recreation Program Fees 89,000 89,000 7,474 6,977 8,500 8, Reimbursements 8,500 8,500 15, Donation - - 2,274 1,830 3,200 3, Sponsorships 2,700 2, , , , ,200 Total Revenue 104, ,200 68,554 93,201 96,334 98, Regular Pay 100, ,400 80,612 86,625 89,253 89, Temporary Pay-Recreation 89,253 89,253 6,458 6,091 6,700 6, Temporary Pay-Affiliate 6,700 6, Overtime Pay - - 3,250 3,750 3,750 3, Car Allowance 3,750 3, Clothing Allowance Wellness Benefit ,040 13,655 15,233 15, FICA 15,435 16,000 5,106 5,889 6,190 6, Retirement 6,349 6,800 10,062 10,191 8,019 8, Group Insurance 8,020 8,020 1,986 1,922 2,307 2, Workmans Compensation 2,424 2, , , , ,159 Total Personnel Services 232, ,603 1, Insurance ,290 3,643 3,500 3, Contracting Services 7,500 7,500 10,802 11,441 12,000 12, Advertising/Promotion Fees 12,000 12, Maintenance Motor Vehicle ,764 1,540 5,000 5, Maintenance Buildings 5,000 5,000 1, ,500 2, Office Supplies 2,000 2,000 1, ,000 1, Cleaning Supplies 1,000 1,000 29,591 15,241 21,550 21, Recreation Supplies 21,550 21, Subscriptions/Books Gasoline ,885 3,134 6,000 6, Uniforms 5,000 5,000 3,364 1,635 3,000 3, Travel & Lodging 3,000 3,000 1, ,500 1, Registration & Training 1,500 1,500 7,334 7,270 7,600 7, Telephone 7,600 7,600 5,641 7,121 6,750 6, Electric & Water 6,750 6,750 2,184 2,665 4,600 4, Heat 4,100 4, Membership & Dues Postage Credit Card Fees/Banking Fees ,694 7,733 6,000 6, Refunds 8,000 8,000 16,459 12,869 22,000 22, Affiliated Organizations 14,000 22, ,970 76, , ,861 Total Other Expenditures 101, ,840-1,444 24,000 24, Furniture & Equipment 19,000 8,000-1,444 24,000 24,000 Total Capital Expenditures 19,000 8, , , , ,020 Total Expenditures 353, ,443

37 Actual Actual Adopted Estimated Account Number Description Proposed Estimated PARKS DEPARTMENT 2, ,500 2, Tennis Court Fees ,996 21,481 13,000 13, Camping Fees 20,000 20,000 16,663 22,837 10,300 10, Reimbursed Expense 12,000 12,000 3,410 4,100 1,500 1, Park Rentals 3,200 3, ,133 1, Mowing services & materials - - 9,086 9,398 10,000 10, Garden Plot Rentals 10,000 10,000 15,690 5, Sale of Fixed Assets - - 4,261 4, Miscellaneous Revenue ,703 67,895 38,433 38,433 Total Revenue 45,450 45, , , , , Regular Pay 497, , , , , , Temporary Pay 160, ,000 11,979 17,162 11,900 11, Overtime Pay 14,000 11,900 1,200 1,200 1,800 1, Car Allowance 1,200 1, ,000 1, Clothing Allowance 1,000 1, Wellness Benefit ,650 49,305 48,572 48, FICA 52,323 54,000 29,652 32,188 28,496 28, Retirement 31,450 32,500 77,868 88,106 89,316 89, Group Insurance 106, ,957 25,063 26,915 32,298 32, Workmans Compensation 33,869 33, , , , ,343 Total Personnel Services 898, ,526 18,429 17,650 22,253 22, Insurance 22,400 22,400-8,605 4,000 84, Consulting/Engineering 4,000 4,000 2,228 1,962 4,120 4, Contracting Services 3,000 3, Drug & Alcohol Testing Publication /Recording Fees Advertising/Promotion Fees ,938 7,661 6,500 6, Equipment Rental 8,000 8, Maintenance Office Equipment , ,000 3, Maintenance Motor Vehicle 3,000 3,000 5,677 4,600 7,500 7, Maintenance Trucks 7,500 7,500 28,648 30,587 27,000 27, Maintenance Equipment 31,600 31,600 14,380 26,677 30,000 30, Maintenance Buildings 30,000 30, ,193 1,500 1, Office Supplies 1,500 1,500 50,888 50,512 57,000 57, General Supplies 60,000 60,000 3,531 1,924 5,000 5, Cleaning Supplies 5,000 5,000 21,369 26,780 30,000 30, Horticulture Supplies 30,000 30, Subscriptions/Books ,323 18,524 24,000 24, Gasoline 24,000 24,000 4,684 2,960 5,500 5, Oil & Grease Supplies 5,500 5,500 2,465 3,183 3,000 3, Tires 3,000 3,000 5,043 6,729 15,000 15, Diesel Fuel 14,000 14,000 6,588 9,442 11,000 11, Chemicals 11,000 11,000 2,416 2,708 2,500 2, Uniforms 2,500 2,500 1,021 1,538 1,500 1, Gravel 1,500 1, ,000 1, Bituminous Material 1,000 1,000-1,666 2,500 2, Street Sealing 2,500 2,500 5,526 6,771 8,000 8, Sand 8,000 8, ,133 3,000 3, Travel & Lodging 3,000 3,000 2, ,000 3, Registration & Training 3,000 3,000 10,324 10,818 10,600 10, Telephone 10,600 10,600 75,122 80,072 78,000 78, Electric & Water 85,000 85,000 3,858 8,886 8,500 8, Heat 9,000 9, (76) 1,500 1, Hauling Services 1,000 1, Membership & Dues Postage ,000 1, Banking Fees/Credit Card Fees Refunds - 295, , , ,073 Total Other Expenditures 394, ,100

38 Actual Actual Adopted Estimated Account Number Description Proposed Estimated PARKS DEPARTMENT - continued (143) Building & Structures , , , , Machinery & Auto Equipment 223,000 63, , , , , Other Capital 109, ,000 50,478 5, Capital Special Project , , , ,000 Total Capital Expenditures 332, ,000 1,887,162 1,448,390 1,628,614 1,970,416 Total Expenditures 1,625,032 1,866,626 LARSONS ICE ARENA 122, , , , Ice Arena Fees 125, ,000 1, Reimbursed Expense ,750 36,500 36,500 36, Donations 40,500 40, , , , ,500 Total Revenue 165, ,500 78, , , , Regular Pay 149, ,000 29,385 32,667 40,600 40, Temporary Pay 40,600 40,600 2,988 3,107 3,000 3, Overtime Pay 3,000 3,000 1, ,350 1, Car Allowance Clothing/Boot Allowance Wellness Benefit - - 8,111 8,954 14,865 14, FICA 15,936 16,500 4,799 5,308 9,222 9, Retirement 10,063 11,000 14,365 16,688 27,302 27, Group Insurance 29,128 30, ,031 2, Workmans Compensation 2,235 2, , Workmans Compensation , , , ,663 Total Personnel Services 251, ,445 7,267 6,472 7,767 7, Insurance 7,454 7,454 2, Contracting Services Advertising/Promotion Fees ,194 29,435 20,000 61, Maintenance Equipment 25,000 25,000 5,219 12,495 10,500 10, Maintenance Buildings 16,000 16, Office Supplies ,551 26,508 15,000 15, General Supplies 25,000 25,000 4,335 3,944 5,000 5, Cleaning Supplies 5,000 5,000 2,826 2,834 3,000 3, Propane, Gasoline 3,000 3, ,000 1, Registration & Training 1,000 1,000 1, ,800 1, Telephone 1,500 1, , , , , Electric & Water 135, ,000 23,349 35,355 33,000 33, Heat 33,000 33, Propane Credit Card Fees Refunds , , , ,217 Total Other Expenditures 253, , ,700 3, Building & Structures - 50,000-5,152 7,200 7, Furniture & Equipment 4,000-44,270 15, , , Machinery & Equipment 158, ,000 44,270 20, , ,900 Total Capital Expenditures 162, , , , , ,780 Total Expenditures 666, ,649

39 Actual Actual Adopted Estimated Account Number Description Proposed Estimated FORESTRY DEPARTMENT 4,696 3, Reimbursed Expense ,015 8,804 19,000 19, Miscellaneous 15,000 15,000 19,711 12,064 19,000 19,000 Total Revenue 15,000 15, , , , , Regular Pay 258, ,000 16,855 8,552 17,000 17, Temporary Pay 17,000 17, (101) Overtime Pay Car Allowance ,040 1,250 1, Clothing Allowance 1,250 1, Wellness Benefit ,027 18,240 21,226 21, FICA 21,793 22,200 13,699 14,517 15,628 15, Retirement 16,073 16,700 31,992 36,507 40,421 40, Group Insurance 49,342 49,342 50,489 53,821 64,585 64, Workmans Compensation 64,855 64, , , , ,546 Total Personnel Services 430, ,747 8,373 5,548 7,404 7, Insurance 5,871 5, Drug & Alcohol Testing ,475 4,347 7,000 7, Maintenance Trucks 5,000 5,000 6,015 8,135 6,000 6, Maintenance Equipment 8,000 8, ,400 1, Maintenance Buildings 1,400 1,400 5,340 2,138 5,000 5, Maintenance Sidewalks 5,500 5,500 5,124 5,586 6,000 6, General Supplies 6,000 6,000 17,768 21,078 16,000 16, Horticulture Supplies 23,000 23, Subscriptions/Books ,749 10,033 8,500 8, Gasoline 10,000 10, ,000 1, Oil & Grease Supplies 1,000 1,000 2,300 1,279 2,000 2, Tires 2,000 2,000 11,237 12,135 11,000 11, Diesel Fuel 12,000 12, Supplies ,130 1,296 1,600 1, Uniforms 1,600 1, Sand ,500 1, Travel & Lodging 1,500 1, ,278 1,500 1, Registration & Training 1,500 1,500 1, ,400 1, Telephone 1,400 1, ,663 3,000 3, Heat 3,000 3,000 1,661 2,044 2,200 2, Hauling Service 2,200 2, Membership & Dues Postage 300 3,000 75,395 79,195 85,010 85,010 Total Other Expenditures 93,077 95,777 45,856 98,580 84,500 84, Machinery & Auto Equipment 119,500 4,000 3, Capital less than $5, ,358 98,580 84,500 84,500 Total Capital Expenditures 119,500 4, , , , ,056 Total Expenditures 643, ,524

40 Actual Actual Adopted Estimated Account Number Description Proposed Estimated LIBRARY , Private Grants/Donations ,500 17,500 17,500 17, In Lieu of Taxes 17,500 17,500 17, Reimbursed Expense - - 1, ,000 1, Rental Income 1,000 1,000 4,073 4,784 4,500 4, Miscellaneous 4,500 4,500 40,996 43,883 23,000 23,000 Total Revenue 23,000 23, , , , , Regular Pay 522, ,000 70,176 75,359 79,913 79, Temporary Pay 79,913 79,913 1, ,000 1, Overtime Pay 1,000 1, Wellness Benefit ,315 41,534 46,314 46, FICA 47,384 48,000 29,660 29,712 31,530 31, Retirement 32,369 33,000 68,693 86,337 92,370 92, Group Insurance 77,894 77,894 2,220 2,359 2,831 2, Workmans Compensation 2,562 2, , , , ,742 Total Personnel Services 764, , ,834 1,000 1, Grant Expenditures 1,000 1,000 8,088 7,105 8,526 8, Insurance 7,894 7,894 49,804 53,231 54,000 54, Computer Services 38,175 38, Advertising/Promotion Fees ,020 1,721 1,800 1, Equipment Rental 1,800 1,800 10,410 11,183 10,000 10, Maintenance Equipment 13,560 13,560 3,799 5,313 5,000 5, Maintenance Buildings 5,500 5, , Office Supplies ,327 14,722 14,000 14, General Supplies 15,000 15,000 3,257 9,700 3,000 3, Cleaning Supplies 3,000 3,000 6,815 3,047 4,000 4, Travel & Lodging 4,000 4,000-1,731 3,000 3, Registration & Training 3,000 3,000 3,885 3,474 5,500 5, Telephone 5,500 5,500 66,702 69,067 66,000 66, Electric & Water 66,000 66,000 18, ,000 8, Cleaning Services - - 3,284 4,946 4,800 4, Postage 4,800 4, , , , ,026 Total Other Expenditures 170, , Building & Structure 175, , Furniture & Equipment - 13,179 6, Capital less than $5, ,200 55,569 56,300 56, Adult Reading Level Books 52,450 56,300 18,807 18,872 19,000 19, Children Reading Level Books 19,380 19,000 22,119 23,186 23,700 23, Audio/Visual Material 24,700 23,700 8,572 8,578 8,500 8, Periodicals/Subscriptions 8,500 8,500 6,269 6,951 7,250 7, Large Print Books 7,395 7,250 8,952 8,883 8,900 8, Young Adult Reading Level Book 9,078 8, E-Books 21, , , , ,650 Total Capital Expenditures 318, ,650 1,166,746 1,090,552 1,077,285 1,088,418 Total Expenditures 1,253,318 1,070,548

41 Actual Actual Adopted Estimated Account Number Description Proposed Estimated APPROPRIATION/SUBSIDIES 30,352 69, , , Economic Incentive Grant ,000 25,000 25,000 25, Community Cultural Subsidy 35,000 35,000 8,000 8,000 8,000 8, Community Band Subsidy 8,000 8,000 5,000 5,200 5,200 5, Safe Ride 5,200 5,200 75,000 78,000 80,000 80, Brookings Area Transit Authority 80,000 80,000 10,000 10,000 9,000 9, Brkngs Regional Humane Society ,000 22,000 16,500 16, Brkngs Domestic Abuse Shelter 17,500 17, ,000 4, Brookings Farmers Market 4,000 4, , , , , School District Subsidy 190, ,000 75,000 75,000 75,000 75, Boys & Girls Club Subsidy 75,000 75,000 2,500 3,000 3,000 3, Brkgs County Youth Mentoring 4,000 4, Brookings Empowerment Project 2,500 2, Buy South Dakota Helpline Center , , , , Brookings Economic Dev Corp 215, , , , , ,700 Total Other Expenditures 636, , , , , , Transfer out to Airport 239, , Transfer out to Swiftel - - 1,653,356 70, Transfer Out to 75% fund - 13,107 15,414 15, Transfer to Public Art Fund 15,002 21,895 1,883, , , ,025 Total Transfers Out 254, ,575 2,538,122 1,011, , ,725 Total Expenditures 890, ,775

42 Actual Actual Adopted Estimated Account Number Description Proposed Estimated 25% SALES & USE TAX 1,631,337 1,634,476 1,655,000 1,655, Sales & Use Tax 1,704,650 1,755,800-14, Grants 24,000-32, Wildfire Reimbursement - - 3, ,000 3, Interest Income 3,000 3,000 3,851 5,533 3,500 3, Money Market Interest 3,400 3, Sale of Fixed Assets - - 1,670,976 1,655,020 1,661,500 1,661,500 Total Revenue 1,735,050 1,762, , , Transfer In , ,000 Total Transfers In - - 1,670,976 1,655,020 1,785,500 1,779,500 Total Revenue & Transfers In 1,735,050 1,762,200 7,588 17,476 80,000 9, Economic Incentive Grant , , , Chip Seal 311, ,000 7, , , ,000 Total Other Expenditures 311, , Land - 13, Building & Structures Fire 74,000 82,000 Remodel S. Station / 45,000 Repl overhead door training 2 10,000 Half of HVAC for 3rd Ave Station 10,000 Repl 22nd station heater 9, ,700 3, Building & Structures Police 10,000 5,000 Half of HVAC for 3rd Ave Station 10,000-15, Furniture & Equipment , , , Machinery & Auto & Equip Fire 11, ,700 USAR Gear / 10,000 Computer / 1, ,273 73,255 73, Machinery & Auto & Equip Police 192, ,775 Interview Rm recording/24,000 In car video / 12,000 IT equip per IT list / 24,700 Office furniture / 1,585 2 cars Vehicle Equipment / 14,100 Replace Tahoe / 40,000 2/38,000 2 car / 76, ,000 43, Other Capital - Fire , , Other Capital - Police 201,115-1 Sniper Rifle and scope / 6,000 14/$860 Vest 50/50 grant / 12,040 1/$2,800 Radar / 2,800 Radios / 175,000 taz/1,100; Tazors, 5, , , , Street & Sidewalk Improv 50/50 (213/212) 987, ,442 70, , , Street curb & gutter 255,000 80, ,311,827 1,275,219 Total Capital Expenditures 1,730,700 1,908, , Transfer out General Fund - 251, Transfer out-edgebrook , , , , Brkgs City 911-2/3 call demand 270, ,360-1,490, Transfer Out - 20,703 13,004 13, Transfer to Public Art Fund 17,307 19,089 1,365,968 1,704, , ,004 Total Transfers Out 288, ,449 1,373,556 1,869,506 1,969,831 1,862,223 Total Expenditures 2,329,847 2,533,366

43 Actual Actual Adopted Estimated Account Number Description Proposed Estimated 75% PUBLIC IMPROVE/SALES & USE TAX 4,964,090 4,972,894 5,012,456 5,012, Sales & Use Tax 5,162,830 5,317, , , Surface Trans Prog (STP) Grant 729, , ,000 90, Grants Wildfire Reimbursement , Miscellaneous Reimbursement 145,600 - (905) 4,393 10,000 10, Interest Income 10,000 10,000 5,011 11,222 5,000 20, Money Market Interest 20,000 20,000-5,900, Bond Proceeds - - 4,968,196 11,241,396 5,830,456 5,861,572 Total Revenue 6,067,546 6,076, Transfer in Liquor Transfer in Landfill , , , , Transfer in TIF Revenue 406, , Transfer in (Airport) Transfer in from BMU/Advance - - 1,232,789 1,012,523 63,874 40, Transfer In ( special assessments) - - 1,422,594 1,602, , ,009 Total Transfers In 406, ,000 6,390,790 12,843,919 6,423,039 6,430,581 Total Revenue & Transfers In 6,473,746 6,676,816 44, Consulting , Chip Seal , , , Job Creation Incentive - - 1,834,036 1,877,326 1,921,244 1,921, Bond Principal Payments 1,975,610 2,029, , , , , Bond Interest Payments 420, , ,200 1, Debt Service Costs 1,200 1,200 22,764 52, , , Economic Incentive Grant , , , , Boys & Girls Club Capital Impv 100, , , , , SDSU Research Park 150,000 75,000 12,000-15,000 15, BATA Grant Match-Bus 15, ,600, , , SDSU Performing Arts Center II 100, ,000-50,000 50,000 50, Brookings Health System 50,000 25,000 2,724,087 8,513,476 3,059,242 3,059,242 Total Other Expenditures 2,812,367 2,595, , , , Buildings (CRC 100,000/5) 100, ,000 27,867 39,446 9,687 9, Railroad Crossing Arms - 20,000 48, , , Land Purchase - Citico - - 1, Other Capital , , Park & Rec Improvements 390, , , , Bike lane/trail Improv - eng 74, , , , , Street & Sidewalk Improv 50/50 (213/212) 1,877,000 1,900, ,099 1,663, , STP grant expenditures 2,936, , , , , street curb and gutter 255,000 80, ,098 22,700 22, Special Projects citico lot & swift road 360, ,000 28,922 2,037,338 3,316,608 1,816,608 Total Capital Expenditures 5,992,000 3,461, , Transfer out General Fund , , , Transfer Out to Airport 169, , , , , , Transfer out-swiftel CIP 300, ,000-16,191 21,572 21, Transfer to Public Art Fund 34,440 27,000 44,595 1,588, Transfer out-main Ave S ,645 56, , , Transfer out to Edgebrook Golf 63,600 70, , Transfer out Special Assmnt Transfer out-nature Park , , Transfer Out to Gateway Proj - - 2,695,528 2,326, , ,582 Total Transfers Out 567, ,700 5,448,537 12,876,971 7,009,432 5,509,432 Total Expenditures 9,372,357 6,744,962

44 Actual Actual Adopted Estimated Account Number Description Proposed Estimated E Grants 357, , , , E-911 Surcharge 362, , ,000 96, , , Brkgs County 1/3 call demand 135, ,680 2, Interest Income , , , ,000 Total Revenue 497, , , , , , Brkgs City 2/3 call demand 270, , , , , ,000 Total Transfers In 270, , , , , ,000 Total Revenue & Transfers In 768, , , , , , Regular Pay 492, , ,500 8, Temporary Pay ,073 31,941 11,085 11, Overtime Pay 15,000 15, Wellness Benefit ,397 32,032 36,728 36, FICA 37,380 37,380 26,056 26,213 28,296 28, Retirement 29,318 29,318 76,638 63, , , Group Insurance 107, ,710 1,027 1,058 1,984 1, Workmans Compensation 1,984 1, , , , ,114 Total Personnel Services 683, ,329 2,094 7,701 4,400 4, Professional Fees 4,689 5,586 52,095 55,091 59,500 59, Database Services 59,500 59,500 8,302 6,188 9,000 9, Equipment Rental 13,800 13,800 6,751 1,614 3,000 3, Repair & Maintenance Equipment 3,000 3,000 1,254 2,446 5,000 5, Maintenance Radio 5,000 5, ,001 1,000 1, Office Supplies 1,000 1,000 2,082 1,559 2,000 2, General Supplies 2,000 2, Subscriptions/Books ,102 2,000 2, Uniforms 2,000 2,000 1, ,000 3, Travel & Lodging 3,000 3,000 2,460 1,771 2,200 2, Registration & Training 3,200 3,200 5,567 2,400 2,400 2, Telephone 2,400 2,400-1, Membership & Dues ,798 82,198 94,600 94,600 Total Other Expenditures 100, , Buildings & Structures - - 4, Furniture and Small Equipment - 3,000-3,800 9,550 9, Software & Support 9,647 9, ,000 3, Capital less than $5,000 3,780-4,050 4,719 12,550 12,550 Total Capital Expenditures 13,427 12, Transfer out to General Fund Transfer Out 75% S&U Fund Total Transfers Out , , , ,264 Total Expenditures 797, ,562

45 Actual Actual Adopted Estimated Account Number Description Proposed Estimated SWIFTEL CENTER 1,063, ,260 1,373,009 1,252, F&B Revenue 1,302,428 1,373, , , , , Reimbursed Labor 307, , , Debt Proceeds , , , , Sponsorships,Signage,Name, Etc. 189, , , , , , Miscellaneous Revenues 390, , , , , , Facility Rent & Promotions 227, ,039 2,058,688 2,162,076 2,462,802 2,271,025 Total Revenue 2,418,379 2,462, Transfer in from General Fund , , , , Transfer in Sales & Use Tax 300, , , , , , Transfer in 3rd B 475, , , , , ,441 Total Transfers In 775, ,000 2,861,432 2,867,026 3,172,243 2,980,466 Total Revenue & Transfers In 3,193,468 3,337, , , , , Personnel Services 833, , , , , , Other Personnel Expenses 790, ,178 78, , , , Professional & Contract Labor 75,187 75, , , , , Contracted Services 108, , ,876 71, ,721 73, Advertising & Marketing 66,370 66, , , , , Occupancy 151, ,437 25,754 27,835 26,650 18, Travel and Motor Vehicle 30,050 30, , , , , Utilities 147, , , , , , Services/Operations 277, , , , , , F&B Expenses 387, ,225-16, Interest - 21,177 19,898 34,815 22, General Administrative 25,250 25,250 2,457,994 2,455,426 2,872,243 2,735,332 Total Other Expenditures 2,893,468 2,937,802 1,543, , , , Capital 300, ,000 1,543, , , ,000 Total Capital Expenditures 300, , Transfer to Public Art Fund Total Transfers Out - - 4,001,363 2,918,455 3,172,243 3,035,332 Total Expenditures 3,193,468 3,337,802

46 Actual Actual Adopted Estimated Account Number Description Proposed Estimated LIBRARY FINES 31,224 19,449 25,000 25, Fines - Library 25,000 25, Interest - Investments - - 5, Other - Misc. - - (12,000) Other Revenue ,340 19,505 25,000 25,000 Total Revenues 25,000 25,000-12, Transfer in from Donations , Total Transfers In ,340 31,505 25,000 25,000 Total Revenue & Transfers In 25,000 25,000 31,807 19,404 30,000 30, Other Expenses 30,000 30,000 31,807 19,404 30,000 30,000 Total Expenditures 30,000 30,000 LIBRARY DONATIONS 23,509 26,272 35,000 35, Donations 35,000 35,000 (99) Interest - Investments (5,065) Other - Misc. 18,345 26,670 35,500 35,500 Total Revenues 35,500 35,500 25,733 17,200 33,000 33, Other Expenses 33,000 33,000 25,733 17,200 33,000 33,000 Total Other Expenditures 33,000 33,000-12, Transfer to Fines Fund , Total Transfers Out ,733 29,200 33,000 33,000 Total Expenditures 33,000 33,023 SPECIAL ASSESSMENT Interest Income - - 1,885 5,250 18,000 18, Money Market Interest Income 5,250 5,250 4,006 73,939 95,710 95, Special Assessment Deferred - - 8, ,800 8, Special Assessment Interest 4,440 8, , ,663 68,435 68, Special Assessment Current 66,290 68, Special Assessment Delinquent Special Assessment Swr Hook Up Penalty Bond Proceeds , , , ,945 Total Revenues 75,980 82, Transfer in from BMU , Transfer In , Transfer in-sales & Use Tax - - 1,052, Total Transfers In - - 1,188, , , ,945 Total Revenues & Transfers In 75,980 82,485 2, Miscellaneous - 133, Bad Debt Expense - 73,811 95,262 1,650,000 1,650, Street & Sidewalk Improvements 150, , Sewer Line Extension , ,590 1,650,000 1,650,000 Total Capital Expenditures 150, , ,163 50,000 63, , Transfer to 75% Sales Tax - 63, ,163 50,000 63, ,266 Total Transfers Out - 63, , ,590 1,713,874 1,801,266 Total Expenditures 150, ,874

47 Actual Actual Adopted Estimated Account Number Description Proposed Estimated STORM DRAINAGE 738, , , , Drainage Fees 868, ,000 2, ,700 3, Delinquent Drainage Fees 1,220 1, , , , , Drainage Fees/Direct Billing 131, , Drainage Fees Interest , Interest Income - - 2,753 6,160 2,750 2, Money Market Interest Income 4,450 4,500 32, Proceeds SRF Loan Sale of Fixed Assets , Miscellaneous , , , ,195 Total Revenue 1,005, , Transfer In Total Transfers In , , , ,195 Total Revenue & Transfers In 1,005, ,655 43,524 60,473 65,440 65, Regular Pay 67,225 68,500 13,823 14,446 18,000 18, Temporary Pay 18,000 18, (355) 1,000 1, Overtime Pay 1,000 1, Clothing Allowance ,383 4,422 6,510 6, FICA 6,731 6,900 2,633 2,611 4,026 4, Retirement 4,119 4, ,011 5, Group Insurance 5,019 5,020 2,143 1,872 3,218 3, Workmans Compensation 3,537 3,500 68,011 84, , ,405 Total Personnel Services 105, , Insurance ,073 40, , , Consulting/Engineering 200, , ,000 1, Maintenance Equipment 1,000 1,000 56, ,325 85,000 85, Maintenance Storm Sewer 85,000 85, ,200 1, Miscellaneous 1,200 1, ,500 2, Miscellaneous 2,500 2, , , , , Principal Payment-SRF Loan 144, ,960 97,701 88,693 85,580 85, Interest Payment-SRF Loan 80,320 75, , , , ,695 Total Other Expenditures 514, , Land Machinery & Auto Equipment , ,577 2,540,000 1,755, Storm Sewer Improvements 775, , , ,577 2,540,000 1,755,000 Total Capital Expenditures 775, , Transfer Out Total Transfers Out , ,806 3,109,100 2,324,100 Total Expenditures 1,395,772 1,072,500

48 Actual Actual Adopted Estimated Account Number Description Proposed Estimated 3rd PENNY SALES TAX 935, , , , Sales & Use Tax 969, ,000 10, , Miscellaneous Interest Income - 1,598 2,697 1,500 1, Money Market Interest Income 3,000 1, , , , ,290 Total Revenue 972, , ,000 30, Transfer in Liquor Fund Transfer in Electric Transfer in Telephone ,000 30,000 Total Transfers In , , , ,290 Total Revenue & Transfers In 972, ,500-13,807 28,884 28, Televised Contracted Services 15,000 15,000-8,306 16,500 16, Website Contracted Services - - 1,909-6,600 6, Travel & Lodging - - 9,152 9,426 9,450 9, First District Membership , , , , Convention and Visitors Bureau 269, ,500 27,000 27,000 57,000 57, Brookings Chamber Promotional 57,000 57,000 10,989 11,000 11,000 14, Christmas Decorations Mental Health Task Force Open Government Forum ,000 15,000 15,000 15, th of July Fireworks Display 15,000 15,000-17,454 50,000 50, SDSU Student Visitor Promotion 50,000 50,000 7, ,718 10,000 10, Promotion of City 10,000 10,000 30,000 25,000 30,000 30, Downtown at Sundown 30,000 30,000-20,000 62,000 62, Brookings Economic Dev Corp ,000 25, Brookings Downtown Inc ,734 63,972 50,000 50, Downtown Acceleration Program 50,000 50,000 10, Spark Brookings, LLC 10,000-10,000 10, SD Humanities Council , , Special Projects - CRC Remodel , , ,434 1,138,806 Total Other Expenditures 496, , , , , , Transfer out to Swiftel Center 475, , , , , ,441 Total Transfers Out 475, , ,220 1,061, ,875 1,548,247 Total Expenditures 971, ,500 PILLOW TAX 262, , , , Pillow Tax 400, , Reimbursed Expense Money Market Interest Income , , , ,350 Total Revenue 400, ,400 5,128 4,933 5,500 5, Miscellaneous 5,500 5, , , , , Convention & Visitors Bureau 230, , , , , ,500 Total Expenditures 235, ,500 Public Art Fund Donations Interest Income Total Revenue ,786 56,401 56, Transfer In 70,408 75,284-54,786 56,401 56,401 Total Transfers In 70,408 75, ,786 56,401 56,401 Total Revenue & Transfers In 70,408 75, Other Capital Total Expenditures - -

49 Actual Actual Adopted Estimated Account Number Description Proposed Estimated TIF DIST #1 DEBT SERVICE/INNOVA 355, , , , Current TIF Taxes 435, , Delinquent TIF Taxes TIF Penalty , , , ,000 Total Revenue 435, ,500 28,008 28, , , Principal Payment 390, ,500 52,725 43,730 45,000 45, Interest Payment 45,000 45,000 80,733 72, , ,000 Total Debt Service 435, , Transfer out General Fund Total Transfers Out ,733 72, , ,000 Total Expenditures 435, ,500 TIFDIST #3 DEBT SERVICE/VALLEY VIEW 207, , , , Current TIF Taxes 211, Delinquent TIF Taxes TIF Penalty , , , ,800 Total Revenue 211, , , , , Principal Payment 190,200-31,863 20,836 28,800 28, Interest Payment 20, , , , ,800 Total Debt Service 211,000 - TIF DIST #4 DEBT SERVICE/SIELER 82,471 78,956 78,900 78, Current TIF Taxes 84, Delinquent TIF Taxes - 82,482 78,956 78,900 78,900 Total Revenue 84,500-70,320 71,306 70,000 70, Principal Payment 77,000-10,746 7,724 8,900 8, Interest Payment 7,500-81,066 79,030 78,900 78,900 Total Debt Service 84,500 - TIF DIST # 5 DEBT SERVICE/32ND AVE 13,438 21,544 22,000 22, Current TIF Taxes 129,600 22, Delinquent TIF Taxes TIF Penalty Interest Income - 13,438 21,573 22,000 22,000 Total Revenue 129,600 22, ,000 20, Principal Payment 100, , ,000 2, Interest Payment 29,600 29, ,000 22,000 Total Debt Service 129, ,600

50 Actual Actual Adopted Estimated Account Number Description Proposed Estimated TIF DIST #6 DEBT SERVICE/BEL DIGESTER 182, , , , Current TIF Taxes 306, , Delinquent TIF Taxes Proceeds from Debt 182, , , ,000 Total Revenue 306, , Transfer in 75% S&U Tax Total Transfers In , , , ,000 Total Revenues & Transfers In 306, , Principal Payment Interest Payment Total Debt Service , , , , Transfer Out-75% S&U Fund 306, ,200-76,000 33,300 33, Transfer to Digester , Transfer Out to 75% S&U Fund , , , ,800 Total Transfers Out 306, , , , , ,800 Total Expenditures 306, ,200 TIE DIST # 7 DEBT SERVICE/S. MAIN 89, , , , Current TIF Taxes 429, , Delinquent TIF Taxes TIF Penalty Interest Income , , , ,709 Total Revenue 429, , Principal Payment Interest Payment Total Debt Service Transfer Out , , , , Transfer Out to 75% S&U Fund 100, ,175 89, , , ,709 Total Transfers Out 100, ,175 89, , , ,709 Total Expenditures 100, ,175

51 Actual Actual Adopted Estimated Account Number Description Proposed Estimated BROOKINGS GATEWAY PROJECT Donation , Money Market Interest Income Bond Proceeds , Total Revenue , , , , Transfer in Sales & Use Tax , , , ,000 Total Transfers In , , , ,000 Total Revenue & Transfers In - - 7,600-62,400 62, Consulting , , , Horticulture Supplies , , , Street Lights Miscellaneous - - 7, , , ,900 Total Other Expenditures , , , Other Capital Street & Sidewalk Improvements - 103, , ,000 Total Capital Expenditures Transfer to Public Art Fund Total Transfers Out - - 7, , , ,100 Total Expenditures - - S. MAIN AVE & 26th St 20 St PROJECT 8, Reimbursed Expense - 2, Money Market Interest Income Bond Proceeds - - 8,165 2, Total Revenue Transfer in from General Fund ,595 1,588, Transfer in 75% Sales & Use Transfer In ,595 1,588, Total Transfers In ,760 1,590, Total Revenue & Transfers In Consulting/Engineering Total Other Expenditures ,689 2,216,311 2,216, Other Capital 3, ,689 2,216,311 2,216,311 Total Capital Expenditures 3, Transfer Out Total Transfers Out ,689 2,216,311 2,216,311 Total Expenditures 3,504 -

52 Actual Actual Adopted Estimated Account Number Description Proposed Estimated LIQUOR STORE 134, , , , Sales/Off Sale Miscellaneous 130, , Sales/Off Sale Lottery Machine ,015 27,039 26,500 26, Sales/Off Sale Lottery Tickets 30,000 30,000 (5,760) (5,121) (5,500) (5,500) Sales/Off Sale Lottery Payout (6,000) (6,000) 2,376,075 2,283,052 2,585,000 2,585, Sales/Off Sale Liquor 2,371,000 2,585, Sales/Off Sale Liquor Discount , , , , Sales/Off Sale Wine 600, ,000 (26,899) Sales/Off Sale Wine Discount - - 1,174,132 1,111,622 1,245,000 1,245, Sales/Off Sale Beer 1,175,000 1,245, Sales/Off Sale Beer Discount - - (160) (1,360) 41,000 41, Sales/Off Sale Keg Deposits 1,500 41, (41,000) (41,000) Sales/Off Sale Keg Returns (1,500) (41,800) (948) (1,390) Sales/Off Sale Deposit Adjust ,444 5,160 5, Interest Income-Investments 4,000 5,160 4,037 6,833 2,204 2, Money Market Interest Income 8,000 7,000 1,768 2, Miscellaneous (P) - - 4,344,737 4,142,763 4,650,364 4,650,364 Total Revenue 4,312,000 4,657, , , , , Regular Pay 239, ,500 53,090 56,646 62,500 62, Temporary Pay 62,500 62,500 8,674 8,222 8,500 8, Overtime Pay 8,500 8, Clothing Allowance Wellness Benefit ,521 20,885 23,421 23, FICA 24,360 25,000 13,045 14,041 14,620 14, Retirement 15,356 15,800 12,407 (36,910) Pension Expense - 50,127 47,879 48,113 48, Group Insurance 48,129 48,130 2,754 2,805 4,825 4, Workmans Compensation 4,662 4,700 (427) (2,101) OPEB Expense - 369, , , ,469 Total Personnel Services 403, ,830 4,473 4,815 5,670 5, Insurance 5,917 5,920 2,100 7,982 2,500 2, Contracted Auditing Services 8,000 8,000 8,066 3,459 8,000 8, Contracting Services 3,600 3,600 36,221 28,873 25,000 25, Advertising/Promotion Fees 28,000 28,000 87,880 85,013 85,920 85, Rent 86,800 86,800 2,000 2,852 2,970 2, Maintenance Equipment 3,000 3,000 2,254 1,762 2,300 2, Maintenance Buildings 2,000 2,000 1,731 1,556 1,700 1, Office Supplies 1,700 1,700 11,771 13,422 12,000 12, General Supplies 14,000 14, Cleaning Supplies Uniforms ,126 1,599 2,200 2, Telephone 1,800 1,800 24,377 22,655 25,000 25, Electric & Water 23,500 23,500 1,970 1,342 2,060 2, Heat 1,500 1,500 1,955 2,423 2,270 2, Hauling Service 2,500 2,500 1,905 1,259 2,000 2, Membership & Dues 1,400 1,400 1,470 1,485 2,000 2, License Fees 1,500 1, Bad Debt Expense ,485 60,298 62,810 62, Bank/Credit Card Fees 62,780 62,780 1,698,979 1,688,918 1,835,000 1,835, Purchases/Liquor 1,748,000 1,835, , , , , Purchases/Beer 924, ,000 92,799 72,722 88,000 88, Purchases/Miscellaneous 84,500 88, , , , , Purchases/Wine 414, ,000 25,776 19,368 21,000 21, Purchases/Lottery 18,500 21,400 (4,962) Asset Disposed Gain/Loss - - 3,437,579 3,311,544 3,640,000 3,640,000 Total Other Expenses 3,438,997 3,643, Furniture & Equipment ,295 12,088 1,100 1, Capital less than $5, ,295 12,088 1,100 1,100 Total Capital Expenses , , , , Transfer out General Fund 380, ,000 75, , , , Transfer out to Edgebrook 225, , ,000 30, Transfer out to 3rd B Fund Transfer to Public Art Fund 9-352, , , ,011 Total Transfers Out 605, ,000 4,170,525 4,063,677 4,491,580 4,491,580 Total Expenses 4,449,411 4,533,230

53 Actual Actual Adopted Estimated Account Number Description Proposed Estimated AIRPORT 64, ,784 85,500 85, Grants 228, , Interest Income Sale of Fixed Assets ,744 3, Terminal Rent 972 1,000 27,443 38,868 34,207 34, Rentals 34,259 34,250 5,364 5,819 5,400 5, Av/Jet Gas Sales 6,000 6, , Miscellaneous , , , ,051 Total Revenue 269, , , , , , Transfer in General Fund 239, ,611 91, , , Transfer in Sales & Use Tax 169,950 92, , , , ,111 Total Transfers In 408, , , , , ,162 Total Revenue & Transfers In 678, , , , , , Regular Pay 115, , ,532 3,000 3, Overtime 3,000 3, Clothing Allowance Wellness Benefit ,609 7,369 9,385 9, FICA 9,333 9,620 6,203 6,128 7,360 7, Retirement 7,320 7,500 6,421 (16,131) Pension Expense - 11,241 22,040 29,838 29, Group Insurance 29,838 29,838 2,406 2,232 3,838 3, Workmans Compensation 4,319 4,320 (122) (600) OPEB Expense - 138, , , ,529 Total Personnel Services 169, ,278 8,016 7,636 9,292 9, Insurance 7,663 7,700 6,400 1,700 6,400 6, Contracted Auditing Services 4,050 4,050 15,618 5,400 9,200 9, Contracting Services 9,200 9, Advertising/Promotion Fees Building Rentals Maintenance Office Equipment ,020 1, Maintenance of Trucks 1,020 1,020 7,650 7,060 11,000 11, Maintenance of Equipment 10,000 10, ,601 1,500 1, Maintenance Buildings 1,500 1, ,500 1, Maintenance Radio 500 1,500 14,081 8,169 13,500 13, Maintenance Grounds 12,500 12, Office Supplies ,913 1,259 3,000 3, General Supplies 3,000 3, Cleaning Supplies ,314 1,667 2,500 2, Gas 2,500 2, Oil & Grease ,000 1, Tires 1,000 1,000 5,270 4,757 10,000 10, Diesel Fuel 9,000 9, Chemicals Sand ,200 2, Extinguishing Agents 2,200 2,200 3,439 3,216 2,500 2, Travel & Lodging 2,500 2,500 4,085 3,540 2,550 2, Registration & Training 2,550 2,550 2,264 2,498 3,300 3, Telephone 3,300 3,300 10,822 11,394 15,000 15, Electric & Water 14,000 14,000 2,660 2,538 5,000 5, Heat 5,000 5,000-1, Miscellaneous Membership & Dues , Bad Debt Expense - - 6, Asset Disposed Gain/Loss , , , ,462 Total Other Expenses 95,083 96, ,000 10, Machinery & Auto Equipment 27,200-20, , , , Other Capital 235, , ,900 1, Capital less than $5, ,843 (714,699) 46,218 46, Runway Improvements 151,000 50,000 89, , ,927 Total Capital Expenses 413, , , Transfer to Public Improvement Transfer to Public Art Fund , Total Transfers Out ,624 1,082, , ,918 Total Expenses 677, ,326

54 Actual Actual Adopted Estimated Account Number Description Proposed Estimated EDGEBROOK GOLF COURSE 155, , , , Golf Fees 166, , , , , , Packages 170, ,000 56,293 43,275 71,400 71, Cart Rentals 60,000 60,000 12,440 11,735-11, Golf Lessons 11,000 11,000 17,644 19,113 17,000 17, CIP fee 19,000 19,000 1,287-2,000 2, % Food and Beverage Sales 1,200 1,200-1, Reimbursed Expense Interest Income Money Market Interest Income - - 4, Sale of Fixed Assets - 12,902 13,289 13,288 13, Cell Tower Rental 13,288 13, , , , ,828 Total Revenues 440, ,488 75, , , , Transfer in Liquor Fund 225, ,000-56, Transfer in , , , Transfer in 75% Public Improve 63, , , , , ,510 Total Transfers In 289, , , , , ,338 Total Revenues & Transfers In 729, , , , , , Regular Pay 145, ,000 45,774 51,039 66,409 66, Temporary Pay 66,409 68,000 2,099 1,282 2,200 2, Overtime Pay 2,200 2, Car Allowance Clothing/Boot Allowance Wellness Benefit ,054 13,515 16,438 16, FICA 16,696 16,800 8,607 8,058 8,908 8, Retirement 9,110 9,130 9,151 (21,326) Pension Expense - 26,649 24,369 27,029 27, Group Insurance 25,013 27,029 4,380 4,697 8,076 8, Workmans Compensation 8,850 8,270 (183) (901) OPEB Expense - 253, , , ,281 Total Personnel Services 274, ,929

55 Actual Actual Adopted Estimated Account Number Description Proposed Estimated EDGEBROOK GOLF COURSE continued 4,459 2,457 4,087 4, Insurance 2,567 4, ,000 1, Contracted Auditing Services 1,000 1,000 84,022 93,893 76,750 76, Contracting Services/Pro 91,500 76, Drug & Alcohol Testing ,524 5,388 3,880 3, Advertising & Promotional Fees 3,880 3,880 28,770 33,085 33,800 33, Equipment Rental 33,800 33, Maintenance Vehicles ,031 9,736 9,000 9, Maintenance Equipment 10,000 9,000 2,043 2,734 3,000 3, Maintenance Buildings 3,000 3, ,742 3,000 3, Maintenance Turf 3,000 3,000 3,481 7,769 3,500 3, Maintenance Irrigation System 6,000 3, Office Supplies ,100 6,206 10,500 10, General Supplies 6,500 10, ,423 1,500 1, Cleaning Supplies 1,500 1,500 6,127 5,471 8,000 8, Gasoline 7,000 8, Oil & Grease Supplies Tires ,572 5,487 6,000 6, Diesel Fuel 6,000 6,000 9,382 6,494 10,000 10, Fertilizer Supplies 10,000 10,000 19,315 15,091 16,250 16, Chemicals 17,500 16, Uniforms ,436 3,723 4,000 4, Sand 4,000 4, Travel & Lodging Registration & Training 1, ,844 5,630 7,375 7, Telephone 6,000 7,375 22,535 21,353 20,000 20, Electric & Water 20,000 20,000 2,053 2,080 3,000 3, Heat 2,500 3, Hauling Service Membership & Dues Postage Bad Debt Expense - - 6,175 6,958 4,500 4, Banking & Credit Card Fees 6,500 4, ,000 18, Principal on Advance (CIP fee) 19,000 18, Interest on Advance , Asset Disposed Gain/Loss - 265, , , ,045 Total Other Expenses 266, ,045 10, Buildings & Structures , , , Machinery & Auto Equipment 115, ,500-2,052 55,100 55, Other Capital 73, , Infrastructure ,390 7, , ,100 Total Capital Expenses 189, , Transfer Public Improvement Transfer to Public Art Fund Total Transfers Out , , , ,426 Total Expenses 729, ,474

56 Actual Actual Adopted Estimated Account Number Description Proposed Estimated SOLID WASTE COLLECTIONS 1,446 2,963 2,000 2, Money Market Interest Income 2,000 2,000 1,115,315 1,129,263 1,126,800 1,126, Utility Billing 1,196,624 1,150,000 57,163 59,798 51,000 51, Yard Waste Bags 55,100 51,000 1,173,924 1,192,023 1,179,800 1,179,800 Total Revenue 1,253,724 1,203, , , , , Regular Pay 330, ,000 4,410 1,363 10,000 10, Temporary Pay 10,000 10,000 16,720 5,731 13,000 13, Overtime Pay 10,000 13,000 3,000 3,000 3,000 3, Clothing Allowance 3,000 3,000 22,339 21,826 24,610 24, FICA 25,038 25,200 19,240 19,051 18,702 18, Retirement 19,038 19,170 19,276 (45,385) Pension Expense ,699 62,307 64,444 64, Group Insurance 64,463 64,444 13,534 14,454 24,851 24, Workmans Compensation 25,189 25,470 (366) (1,801) OPEB Expense , , , ,138 Total Personnel Services 487, ,284 14,044 7,918 10,552 10, Insurance 9,863 10,552-1,875 3,000 3, Contracted Auditing Services 2,500 3, Medical Services ,200 31,350 48,125 48, Contracting Services 48,125 48,125 21,818 22,837 22,821 22, Computer Services 24,009 22, Drug & Alcohol Testing Publication/Recording Fees ,590 13,361 16,200 16, Advertising & Promotional Fees 15,960 16,200 23,385 32,069 22,000 22, Maintenance Trucks 24,600 22,000 26,294 33,812 25,000 25, Maintenance Equipment 27,000 25, ,500 1, Maintenance Buildings 1,500 1,500 1,551-2,000 2, Maintenance Radio 2,000 2,000 1,516 1,344 1,200 1, Office Supplies 1,800 1,200 4,128 7,388 3,200 3, General Supplies 3,200 3,200 27,799 17,852 26,950 26, Supplies/Dumpsters & Carts 27,050 26,950 2,413 4,660 2,400 2, Gasoline 2,400 2,400 2, ,000 3, Oil & Grease Supplies 3,000 3,000 3,225 10,203 8,000 8, Tires 10,000 8,000 40,158 33,962 51,000 51, Diesel Fuel 49,000 51, ,500 1, Uniforms 1,500 1, Travel & Lodging Registration & Training ,659 3,284 3,180 3, Telephone 3,360 3,180 3,437 3,702 3,840 3, Electric & Water 3,840 3,840 3,325 3,150 9,900 9, Heat 7,500 9, , , , , Hauling Service 244, , License Fees ,914 4,500 4, Paint Exchange 3,500 4,500 24,445 29,889 29,700 29, Yardwaste Program 33,000 29, , , , ,668 Total Other Expenses 550, , , , Machinery & Auto Equipment 300, , , ,000 Total Capital Expenses 300, , Transfer out General Fund ,100 2, Transfer to Public Art Fund 3,000 3, ,100 2,100 Total Transfers Out 3,000 3, , ,070 1,242,906 1,242,906 Total Expenses 1,341,405 1,356,151

57 Actual Actual Adopted Estimated Account Number Description Proposed Estimated LANDFILL 5,837 23,676 15,000 15, Interest Income 15,000 15,000 6,540 10,800 5,000 5, Money Market Interest Income 5,000 5,000 2,503,677 2,492,857 2,326,100 2,326, Landfill Tickets 2,435,000 2,326,100 25,470 25,470 25,470 25, Rentals 25,470 25,470 68,363 11,755 9,800 9, Recycled Materials 9,800 9,800 1,074 2, Miscellaneous - - 2,610,961 2,566,651 2,381,370 2,381,370 Total Revenue 2,490,270 2,381, , , , , Regular Pay 370, , Temporary Pay 10,000 13,806 14,351 10,000 10, Overtime Pay 13,000 10,000 2,000 2,000 2,000 2, Clothing Allowance 2,000 2, Wellness Benefit ,936 25,859 28,923 28, FICA 30,763 29,650 21,225 21,804 22,685 22, Retirement 23,528 23,250 21,566 (57,552) Pension Expense - 48,822 53,366 57,001 57, Group Insurance 57,001 57,001 8,890 9,413 16,183 16, Workmans Compensation 16,789 16,580 (427) (2,101) OPEB Expense - 483, , , ,890 Total Personnel Services 523, , ,832 27, Restricted Closure 27,832 27, ,396 18, Restricted Post Closure 18,396 18,396 - (100,000) Restricted Future SW Facility - - 6,749 6,115 7,215 7, Insurance 6,035 7, Legal Services ,500 1,875 3,000 3, Contracted Auditing Services 3,000 3,000 5,985 2,226 40,000 40, Consulting & Engineering 40,000 40, Medical Services ,584 9,725 25,000 25, Contracting Services 25,000 25,000 2,623 2,667 2,980 2, Computer Services 3,180 2,980 18,887 18,459 24,120 24, Testing Services 24,013 24, Drug & Alcohol Testing Publication/Recording Fees ,106 10,620 8,300 8, Advertising/Promotion Fees 8,300 8, ,000 1, Equipment Rentals 1,000 1,000 11,140 4,796 4,000 4, Maintenance Trucks 2,000 4,000 69,952 83,746 54,500 54, Maintenance Equipment 58,500 54,500 18,590 4,709 2,500 2, Maintenance Buildings 3,000 2,500 11,828 4,378 6,000 6, Maintenance Grounds 6,000 6,000 4,088 5,077 6,000 6, Office Supplies 6,000 6,000 4,558 4,600 8,000 8, General Supplies 8,000 8,000 4,324 4,666 5,160 5, Janitorial Supplies 5,160 5, Photographic Supplies Subscriptions/Books ,700 4,982 6,000 6, Gasoline 6,000 6,000 3,490 7,409 5,000 5, Oil & Grease Supplies 5,000 5,000 2, ,000 5, Tires 5,000 5,000 47,590 77,043 75,000 75, Diesel Fuel 74,300 75, ,500 1, Uniforms 1,500 1,500 3,294 7,305 8,750 8, Gravel 10,000 8,750 4,054 4,066 12,000 12, Alternate Cover 8,800 12,000 2, ,000 5, Travel & Lodging 5,000 5,000 1, ,000 2, Registration & Training 2,000 2, ,676 2, Telephone 2,400 2,676 3,174 3,087 4,200 4, Electric & Water 4,200 4,200 3,000 3,465 10,500 10, Heat 10,500 10,500 5,645 6,455 7,500 7, Hauling Service 7,500 7,500 1,512 1,062 2,000 2, Membership & Dues 2,000 2,000

58 Actual Actual Adopted Estimated Account Number Description Proposed Estimated LANDFILL continued 1,813 1,861 1,920 1, Rodent Control 1,920 1,920 1,541 1,614 2,000 2, Miscellaneous Services 2,000 2, Miscellaneous ,780 51,509 50,000 50, State Fees 50,000 50,000 2, ,800 2, Solid Waste Committee 2,800 2, Bad Debt Expense Compost Program Supplies ,330 46, Post Closure Interest Expense , , , ,149 Total Other Expenses 448, , Land , , , Buildings & Structures 250, , , , Machinery & Auto Equipment - 50,000 8,007 7,499 10,000 10, Capital less than $5,000 15,000 10,000 8, , , ,000 Total Capital Expenses 265, , , , , , Transfer out General Fund 680, ,000-4,665 4,100 4, Transfer to Public Art Fund 650 4, , , , ,100 Total Transfers Out 680, ,100 1,482,197 1,411,224 2,193,139 2,193,139 Total Expenses 1,917,773 1,845,730 RESEARCH & TECHNOLOGY CENTER Interest Income Money Market Interest Income , , , , Rentals 133, ,745 37,606 34,350 25,000 25, Miscellaneous 25,000 25, , , , ,745 Total Revenue 158, , ,470 2, Temporary Pay 2,470 2, FICA Workman's Compensation ,671 2,946 3,536 3, Insurance 3,273 3,536 10,730 5,566 7,700 7, Contracting Services 8,700 7,700 3,521 15,116 6,000 6, Maintenance Equipment 7,000 6,000 4,058 3,730 4,000 4, Maintenance Buildings 4,000 4, General Supplies ,512 1,100 1, Cleaning Supplies 1,000 1, Telephone ,702 41,241 35,000 35, Electric & Water 35,000 35,000 4,484 5,830 11,000 11, Heat 11,000 11,000 2,308 2,036 2,500 2, Hauling Service 2,800 2,500 7, Cleaning Services ,345 81,552 74,578 74,578 Total Other Expenses 76,479 74, Buildings & Structures Other Capital Total Capital Expenses , , , , Transfer out General Fund 120, , Transfer to Public Art Fund , , , ,000 Total Transfers Out 120, , , , , ,578 Total Expenses 196, ,578

59 BUDGET NARRATIVES 58

60 Airport PURPOSE: The mission of the Brookings Regional Airport is to provide, operate, maintain and develop a first class air transportation facility to serve the community and surrounding area. PERSONNEL: The Airport is comprised of two full-time staff: the Airport Manager (Matthew Sommerfeld) and the Airport Operations/Maintenance Technician (Lucas Dahl). The airport also receives part-time assistance from the engineering department (Jackie Lanning, Jared Thomas, Greg Pearson and Sam Ruppert) to assist with weekend airport inspections, snow removal and airfield mowing. PROGRAMS AND SERVICES OBJECTIVES: The Brookings Regional Airport strives to provide a first-class aviation facility to provide economic development and to serve the aviation community. The City strives to meet all State and FAA requirements for the airport. Airport revenue is provided by hangar rent, hay land rent, FAA/State grants and the City 75% Sales and Use Tax. The current hangar rent is $0.12 per square foot (increased in 2017 from $0.11/sf), and the current hayland rent is $78.10 per acre (the hayable acres and price per acre both increased in 2017). In addition, the revenue is anticipated to increase with hangar additions (1 hangar was added in 2018). Airport Projects The Airport had smaller projects in 2018 that included the design of the general aviation ramp with construction scheduled to begin in 2019 with the majority of the construction taking place in PROGRAMS AND SERVICES: SERVICE MEASURE Maintenance of Grounds OUTCOME Provide a well-maintained environment for aircraft to operate by minimizing closures due to snow removal activities, ensure lighting systems are operational, and grounds are presentable ACTUAL 2018 BUDGETED 2019 REQUESTED $791,286 $198,677 $201,302 Management of Regulations Provide Safety and Convenience Ensure the airport is compliant with regulations by exceeding Federal and State requirements, following fire codes, and establishing safe airport rules and regulations. Ensure a safe and efficient airfield for the aviation community by enforcing rules and regulations, providing ARFF and emergency response, and maintain facilities at or above standards. $108,426 $122,763 $125,502 $27,371 $32,461 $34,651

61 60 Plan for the Future Continue to work toward a more proficient airfield by working closely with consultants, completing all necessary permitting and mitigation activities, safely constructing new facilities including runways and taxiways, and upgrading Navigational Aids. $714,764 $90,000 $235,000 PERFORMANCE MEASURES: The City tracks two primary performance measures, which are described as follows: Aircraft Operations The primary objective of forecasting aircraft operations is to define the magnitude of change that can be expected over time based on aircraft types, events (national, regional, and Local), airport facilities, construction projects, weather conditions, and other factors. Because of the cyclical nature of the economy, it is difficult to predict with certainty year-to-year fluctuations in aviation activity. However, a trend can be established that characterizes potential demand. Forecasts serve only as guidelines, and the number must remain flexible to respond to unforeseen changes in aviation activity. Since the completion of the airfield realignment project, there has been a steady increase in aircraft operations each year. Airfield Cost Per Acre This is a general measure to gauge effectiveness of airfield maintenance activities as compared to revenues from such items as hangars, rentals, farming operations, and fuel sales. Costs can vary widely based on any number of factors but generally rise over time. The runway realignment project was completed in 2015 and as a result, the airfield cost per acre will start to increase because of the cost to maintain a larger area. TYPE OF MEASURE Outcome Outcome SERVICE MEASURE Aircraft Operations (One operation equals one takeoff or one landing) Airfield Cost Per Acre 2017 ACTUAL 2018 BUDGETED 2019 REQUESTED 32,500 34,000 35,500 $195 $243 $270

62 Brookings City Attorney PURPOSE: The Brookings City Attorney provides legal services for the City of Brookings as defined under the terms of the Legal Services Agreement and Scope of Services. PERSONNEL: The Brookings City Attorney is under contract to provide one attorney. PROGRAMS AND SERVICES OBJECTIVES: Legal Advisor: The purpose of the Opinions and Advice Program is to provide advice, documents, and other responses to the City of Brookings so it can engage in informed decision making required to govern lawfully. Legal Representation Criminal Prosecution: The objective is to prosecute law enforcement cases for the City of Brookings. Advocacy & Dispute Resolution: The purpose is to represent the City of Brookings in lawsuits, claims, and cases. 1. The City Attorney will attend all City Council meetings as the legal advisor for the Brookings City Council, unless the absence is due to vacation or illness or the subject matter does not require the assistance of counsel. 2. Provide all necessary legal consultation services, including oral and written opinions, and research as requested by the Brookings City Council and the City Manager. 3. Provide legal assistance to the City s Boards and Commissions, except the Utility Board and Hospital Board, as requested by the City Manager and City Council. 4. Provide legal representation to the City in litigation initiated against the City and by the City in circumstances where the City is not represented by legal counsel assigned by its insurance company. Legal representation in litigation must be authorized in each instance by the City Council and compensation will be in addition to the monthly compensation as provided in Section 15 of the Legal Services Agreement. 5. Assist in the preparation and review of all contract agreements, resolutions, ordinances, and other legal documents considered, adopted or endorsed by the City; including comprehensive ordinance recodification. 6. Maintain a working knowledge of Municipal Law on both the State and Federal levels. 7. Provide legal representation for the City before administrative bodies upon special request by the City Council. 8. As requested, review all claims made against the City.

63 62 9. Confer with colleagues who specialize in areas of law to establish and verify a basis for legal proceedings; serve as a liaison between outside legal counsel and City Officials on specialized legal issues. 10. Maintain professional awareness of current literature and changes in law and attend continuing legal education to ensure the most efficient, cost effective, and accurate operation of the City Attorney s Office. 11. Review proposed state legislation affecting the City and prepare or supervise the preparation of state legislation relating to municipal and city government matters as directed by the City Council. Consult with City Council, the City Manager, and department heads in regard to such legislation and testify before legislative boards as requested. SERVICE MEASURE Legal Services Membership & Conference Litigation OUTCOME Advocacy & Dispute Resolution Legal Representation Legal Advisor to Staff and City Council Membership International Municipal Attorney Assoc. And Travel/Lodging for IMMA conference Litigation outside the contract scope ACTUAL ACTUAL ADOPTED REQUESTED $85,505 $89,000 $92,482 $94,794 $4,000 $4,000 $4,000 $4,125 $10,000 $10,000 $10,000 $10,000 Total Budget $ 99,505 $103,000 $106,482 $108,919

64 Brookings City Clerk PURPOSE: As the official recorder for the City Council and custodian of public records, the City Clerk provides public access to City Council meeting agendas and legislative documents. The City Clerk s Office provides administrative services to the Mayor, City Council and City Manager. The City Clerk serves as the official filing officer for the city and administers municipal elections, bidding, legal notices, alcohol licensing, various permits, the city website, city government channel, social media and various open government initiatives. The City Clerk also serves as the Americans with Disabilities Coordinator for the City and manages the Human Rights, Public Arts, Historic Preservation, Disability/Accessibility, Biking, and Sustainability programs for the City. PERSONNEL: The City Clerk s Department is comprised of Shari Thornes, Brookings City Clerk; Bonnie Foster, Deputy City Clerk; and Laurie Carruthers, Communications Specialist. PROGRAMS AND SERVICES OBJECTIVES: Detailed List of Programs & Services Provided ADA Coordinator & Compliance Bicycle Advisory Committee Bidding Process Board of Equalization Brookings Brand Management Brookings Committee for People who have Disabilities Certified Documents City Council: Agenda, Minutes/Official Records, Administrative Services, Research/Project Development, Orientation City Manager: Administrative Services & Research/Project Development Countersigning Warrants for City General and Utilities Document/Records Management Elections Historic Preservation Commission Human Rights Commission Information Resource Center Legal Notices Licenses & Permits: Alcohol Circus/Carnival Commercial Garbage Food Truck/Food Vendor House Mover Mixed Martial Arts Parade Pawnbroker Plumber Raffle Residential Contractor Street Closure Summer Arts Festival Vendors Taxi: Drivers & Businesses Temporary Vendor Transient Merchant Transportation Network Services Mayor/Council Administrative Services/Projects Mayoral Proclamations Meeting Notices Open Government/E Government/Transparency City Government Channel Management Document Website Portal Social Media Management Televised Meetings livestream/rebroadcast Website Management Ordinances/Resolutions (Muni Code, online Code) Press Releases/Public Communications Public Arts Commission Special Events Surplus Sale/Property Sustainability Council Volunteer Board/Commission/Committee recruitment, appointment, directory, training, recognition & reporting

65 64 PROGRAM/ SERVICE OUTCOME 2016 ACTUAL 2017 ACTUAL 2018 ADOPTED 2019 REQUESTED City Clerk s Department Overall Budget $333,410 $327,677 $364,107 $411,697 City Council Agenda Management The City Clerk s Department utilizes the Granicus Legislative Management Suite for agenda item drafting, electronic approvals, agenda packet generation and publication, meeting minutes and legislative data tracking. $8,034 annual management fee ($670/month) Website / Social Media The City website was done in Ongoing costs include web hosting services, support, and module updates. Televised Meetings Granicus Software provides online webcasts and documents that are linked and keyword searchable. $1,200/year encoder maintenance fee $13,400/year Granicus fee $7,800 General Government $11,600 General Government $15,000 General Government Government Access Channel X20 Media Software/Hosted Services $3,250 General Government Code of Ordinances Codification of all city ordinances *recodification of city ordinances Records Management Implement and maintain a Records Management Program that will integrate procedures, retention schedules, and best practices for the management of records, in accordance with the requirements of state statute and City Charter. (Laserfiche software hosting) The document portal is a user friendly public site providing instant, read only internet access to the City s publicly available documents from a wide variety of web browsers. Elections Conduct efficient and accurate regular and special elections, in compliance with all applicable statutes, to facilitate maximum local citizen participation in the local legislative process. Legal Publications Provide legal publication oversight for all city departments and Council to comply with all applicable statutes. $7,800 3 rd B $20,500 3 rd B $15,000 3 rd B $3,250 3 rd B $8,034 3 rd B $16,500 3 rd B $14,600 3 rd B $3,250 3 rd B $8,034 3 rd B $30,000 3 rd B $14,600 3 rd B $3,250 3 rd B $6,000 $6,000 $6,000 $6,000 $2,500 $18,000 General Government $18,000 ACTUAL $19, ($10, city) ($9, school) $5,500 $5,500 $5,000 $21,000 ACTUAL $15, ($7, City) ($7, School) $21,000 ACTUAL $20, ($10, City) ($10, School) $21,000 $17,000 $17,000 $17,000 $17,000

66 65 Licensing (REVENUE) Oversee the issuance, maintenance and administration of various licenses and permits as required by city ordinance and state statute. $65,425 $65,000 $67,490 $67,490 Brookings Committee for People who have Disabilities The Committee advocates for the rights of people in our community who have disabilities. Throughout the year, specific events are held to bring awareness and information to our citizens. Informal technical assistance is provided to the business community, private individuals, governmental entities, and non profit organizations. Programs 2016 $3, $3, $3,577 Public Education/Advocacy: ABLE Award (facility/program access), Durable Medical Equipment Drive, ADA Anniversary Events, October Awareness Month, training for businesses, organizations, government entities, Local Employment Successes brochure, Accessible Parking Brochure, Governor s Awards (employment), and Website. Technical Assistance: Reviews and approves final plans and bid package for all new construction, remodels, and retrofits of City owned and/or funded facilities; provides informal guidance to area organizations, private businesses, other governmental entities regarding implementation and compliance with the ADA; serves as a member of the ADA Leadership Network. Brookings Human Rights Commission The purpose of the Brookings Human Rights Commission (BHRC) is to improve human relations and civil rights in the Brookings area by fighting discrimination through educational efforts and a complaint resolution procedure. The commission has the power to investigate complaints alleging discrimination against individuals or groups because of their sex, race, color, creed, sexual orientation, gender identity, religion, ancestry, disability, familial status or national origin, with respect to employment, labor union membership, housing accommodations, property rights, education, public accommodations or public services. Purpose/Programs 2016 $9,378** 2017 $9,378** 2018 $11,784** 2019 $3, $11,784**

67 66 Promote human and civil rights for all its citizens and visitors. Promote a mutual understanding and respect among all racial, religious and nationality groups and work to discourage and prevent discriminatory practices against any such group. Attempt to foster, through community effort or otherwise, goodwill, cooperation and conciliation. Study and determine the existence, character, causes and extent of discrimination in employment, housing accommodations, property rights, education, public accommodations, public services in the city, and discrimination based on age, disability, marital status, ethnicity, religion, sexual orientation, gender identity and political affiliation. The study and determination of discrimination is based on a broad understanding of civil and human rights as embodied in the 1964 Civil Rights Act as amended, which includes race, color, religion, gender and country of origin. Advise and provide a forum for those who have been subjected to unfair and discriminatory practices in the city. To receive, investigate and conciliate complaints alleging discrimination and where probable cause for discrimination is found to exist, refer the complaint to the appropriate governmental agency. Enlist the cooperation of various racial, religious and ethnic groups, community, civil, labor and business organizations, student organizations, fraternal and benevolent associations, veterans organizations, and other groups in educational campaigns and programs devoted to teaching the need for eliminating group tensions, prejudices, intolerance, bigotry and unlawful discrimination. Cooperate with federal, state and city agencies in developing programs showing the contributions of the various groups to the culture and traditions of our city and nation, the menace of prejudice, intolerance, bigotry and unlawful discrimination and the need for mutual respect. Advise the Mayor, City Council Members, City Manager and the respective departments of the city concerning matters consistent with the purpose and powers of the HRC. Conduct educational programs and disseminate information in furtherance of the purposes and policies of the HRC. Hear and investigate complaints alleging discrimination regarding the City of Brookings, in accordance with the grievance procedures for ADA grievances adopted by resolution of the city. **$5,000 is earmarked for Community Common Read Project Historic Preservation Commission The Brookings Historic Preservation Commission is committed to promoting the inspiration, pleasure and enrichment of the citizens of Brookings through the identification, documentation, preservation, promotion, and development of the city s historic resources. Revenue*** 2016 $26, $26, $26, $26,400 Expenditures $30,000 $30,000 $30,000 $30,000 Historic Resources Recordation and Preservation: Local, State, and National Register of Historic Places listings, Computer Database, Case report documentation and Photographic Recordation. Historic Resources Promotion, Public Education and Advocacy: Educational materials (brochures, website, signage, newsletter), Educational events (workshops, award programs), Advocacy Efforts (Brookings Endangered Places List), and Preservation Planning (heritage tourism, planning commission). Technical and Funding Resources: Advise property owners within Brookings city limits on local, state and federal benefits, facilitate site visits with state personnel and property owners to answer technical assistance questions, facilitate securing preservation consultants for community projects, respond to realtor inquiries regarding tax benefits, and disseminate material and provide ongoing updates to City Manager and other city officials. Commission Development: Attend mandatory annual state training sessions, attend national conferences, and maintain local/state national memberships. *** Funding for the BHPC s programs operates on three fiscal calendar years: Local, State, and Federal (National Park Service). The annual NPS Grant applications are submitted in March with a June award by the State Historic Preservation Office. The City s funding remains at level funding of $3,600 annually.

68 67 Bicycle Advisory Committee The role of the Brookings Bicycle Advisory Committee is to advise the City Council, City Manager, and City Boards on bicycling related issues; help advance the state of bicycle infrastructure; encourage bicycling for transportation and recreation; public education and awareness; improve safety and compliance with traffic laws; assist the City with bicycle plans; review and suggest legislative and policy changes; recommend priorities for use of the public funds on bicycle projects; and help ensure Brookings retains and enhances its status as a bike friendly community $3, $3,500 Sustainability Council The City of Brookings is committed to becoming a leader among its peers in developing an environment that meets the needs of the present without compromising the ability of future generations to meet their own needs. For this council, sustainability to mean stewardship of all our resources in such a way that we can maintain a quality place to live today and leave a legacy of enhancement for future generations $3,500 The purpose of the Sustainability Council is to investigate, propose, educate, communicate and advocate investment strategies and policies that will improve our future quality of life while still meeting the needs of the present. The Council will serve as a sustainability resource to the community $5, $5, $5, $5,000 INCREASE OR DECREASE IN FEES/REVENUE: No fee increases or decreases are scheduled in No major fluctuations are anticipated. CHANGES OR NEED FOR INCREASED OR DECREASED SERVICES: None

69 City Council Vision Statement: We are an inclusive, diverse, connected community that fuels the creative class, embraces sustainability, and pursues a complete lifestyle. We are committed to building a bright future through dedication, generosity, and authenticity. Bring your Dreams! PURPOSE: The City of Brookings operates under a Council Manager form of government in accordance with the City Charter, adopted in This government combines the strong political leadership of elected officials, in the form of the City Council, with the professional experience of an appointed City Manager. Under this government, the Mayor and Council are responsible for making policy decisions for the community. The elected City Council hires a City Manager to implement its policies. The City Manager serves at the pleasure of the City Council and has responsibility for preparing the budget, directing day to day operations and personnel, and serving as the City Council s Chief Policy Advisor. While making policy, the City Council provides vision and leadership to the organization and the City. PERSONNEL: The City Council is comprised of the Mayor and six City Council members that are elected at large and serve for three year terms. PROGRAMS AND SERVICES OBJECTIVES: 1) Implement effective governance practices, 2) Provide fiscally responsible municipal management, 3) Improve quality of life through municipal services, 4) Use a business model format that emphasizes long range planning, customer satisfaction, productivity, and process, 5) Roster economic development, and 6) Promote intergovernmental cooperation and relations. SERVICE MEASURE OUTCOME 2016 ACTUAL 2017 ACTUAL 2018 ADOPTED 2019 REQUESTED Governance Salaries, Operating $128,616 $148,288 $146,320 $142,528

70 Brookings City & County Government Center PURPOSE: The Brookings City & County Government Center opened in June, 2012 at 520 Third Street, on the eastern edge of the downtown Brookings Central Business District. The building was constructed under the auspices of a Joint Powers Board as permitted by South Dakota Codified Law, through the Brookings City Council and the Brookings County Board of Commissioners. The 73,000 square foot building is home to 13 departments of the City and County governments and as of this date, is the only combined building for city and county governments in the State of South Dakota. While each department has their own respective office space, both units of government share common areas, meeting rooms, and the chambers which host meetings of the City Council, County Commission, and several of their respective advisory boards, committees, and commissions. The Assistant City Manager administers this budget. Construction and annual operating expenses are split on a percentage commensurate with the actual amount of square footage dedicated to each unit of government; with the City at 48 percent and the County at 52 percent. The building is equipped with the latest technology and security advancements, energy efficiency, and has plenty of space for future expansion. Moving into this new building enabled Brookings County to vacate previously leased office space and remodel the historic Court House for the exclusive use of the court system. It also allowed the City to vacate the previous City Hall and remodel the space for a much needed expansion for the Police Department into a modern, Public Safety Center. SERVICES OBJECTIVES: The Brookings City & County Government Center stands as a model of intergovernmental cooperation to save taxpayers dollars. While both units of government needed expansion space, it is estimated the consolidated building saved several millions of dollars over the construction of two, smaller buildings; and several million dollars will also be saved in operating expenses over the life of the building. A continuous building efficiency examination was established to identify process improvement and lean out waste. The City and County were able to save thousands of dollars by adding an irrigation meter in 2016, restructure various building contracts, and improve efficiencies of building technology.

71 City Manager PURPOSE: The City Manager s performance is considered synonymous with the organization s overall performance. The City Manager establishes administrative policies, makes all administrative decisions, takes all administrative actions and develops practices that implement the directives of the City Council; and provide for the overall operation, function, and performance of city government. The City Manager provides for the daily operations and functions of city departments through subordinate staff and serves as the chief policy advisor to the City Council. PERSONNEL: The City Manager s Office is comprised of two staff: Paul M. Briseno, City Manager; and Vacant, Assistant City Manager. This office also includes the IT division. Administrative support is provided through the City Clerk s Department and public service implementation level support is provided through 14 department heads, which comprise the Leadership Team, and the City Attorney. PROGRAMS AND SERVICES OBJECTIVES: 1. Oversee and provide for the implementation of City Council policy directives and ongoing city service operations with professionalism, efficiency, effectiveness, and integrity. 2. Provide for the basic execution of city services pursuant to applicable state law, the City Charter, City Code of Ordinances, and the Governance and Ends Policy. 3. Be accessible, responsible, and responsive to citizens, staff, and the City Council; build and maintain communication collectively and individually with the Council to provide for their effectiveness in their role; and use the best professional judgment to placing the greater good of the community first and foremost in decisions and policy recommendations. 4. Be the chief policy advisor for the City Council; provide for accurate, objective, and comprehensive research and analysis of issues. Assist the Council in developing comprehensive, long range strategic goals using visionary leadership. 5. Be personally and professionally active and engaged in the community; and be active in intergovernmental relations at the local, state, regional, and national levels where appropriate, and in the best interest of the City. 6. Prepare the annual operating and capital budgets, monitor their performance upon adoption and implementation, and provide for efficient and effective fiscal management.

72 Community Development Department PURPOSE: The mission of the Community Development Department is to protect and preserve the public health, safety and general welfare; and, to improve upon the quality of life for all Brookings neighborhoods and businesses. This is accomplished through the administration of planning, zoning, code enforcement, and housing inspections. PERSONNEL: The Community Development Department is comprised of four staff; Director, City Planner, and two Code Enforcement Officers. PROGRAMS AND SERVICES OBJECTIVES: Community Development is responsible for long range land use planning, administration of the zoning and subdivision ordinance, enforcement of municipal codes, rental housing inspections, and economic development opportunities. The department continually evaluates processes to increase efficiency and response to the public. Community Development revenue for 2019 is projected to increase slightly from This is primarily due to an increase in revenue associated with the cyclical rental housing licensing program. The City licenses rental dwelling units on a 2, 3, or 4 year period. Approximately 99% of the rental licenses are for a 4 year period and are not distributed evenly. Other revenue is projected to remain constant, however, the revenue is development driven by the platting of land, rezoning of property, and submission of development plans. Community Development is funded by the General Fund, therefore, services remain stable on an annual basis. The Community Development Department reviews the fees charged for various services and applications processed. This review allows staff to evaluate the process in which applications and services are processed and to make adjustments where efficiencies can be gained. It also serves as a method of ensuring the fees charged are in line with peer communities as well as providing a cost recovery for staff time and materials associated with processing a requested service. Some applications require more thorough review and analysis by senior staff while others require more administrative support staff time in assembling the information for board meetings. As an example, a preliminary plat goes through a thorough checklist review by the City Planner to ensure compliance with the Zoning and Subdivision Ordinances. A final plat is based upon the previously submitted preliminary plat and if consistent with the preliminary plat, does not require as extensive of a review, as the plat was previously approved via the preliminary plat.

73 72 TYPE OF SERVICE MEASURE MEASURE ACTUAL ACTUAL ADOPTED REQUESTED Output FTE cost per Board of Adjustment $129 $135 $128 $132 variance request Output FTE cost per final platted lot $132 $136 $132 $136 processed Output FTE cost per preliminary plat $186 $195 $185 $192 reviewed Output FTE cost per annexation processed $209 $219 $209 $216 Output FTE cost per rezoning processed $233 $245 $232 $240 Output Output Output Output Number of miles of sidewalk kept clear for passage Number of code enforcement investigations Percent of code enforcement cases achieving voluntary compliance Percent of total rental units inspected & licensed ,275 1,543 1,300 1,500 99% 99% 99% 99% 32% 23% 20% 26%

74 Engineering Department PURPOSE: The purpose of the Engineering Department is to provide quality engineering and building services to all citizens in a professional and efficient manner. PERSONNEL: The Engineering Department is comprised of four staff; City Engineer, Assistant City Engineer, Building Services Administrator and Building Services & Engineering Technician. The full time Office Manager is shared between the Engineering and Community Development departments. The Engineering Department includes a part time receptionist position that was staffed in January and February of 2017, although the part time position was not filled for March through December of 2017 since additional staff assistance was not needed. The Engineering Department also employs one part time civil engineering intern. PROGRAMS AND SERVICES OBJECTIVES: Last year, the engineering department implemented a number of activities for compliance with SDDENR storm water quality regulations, including construction site inspections, dry weather screening of storm sewer, mailings to residents and businesses, public participation projects, and input from the public on the program. The engineering department also continued to enforce the 2015 International Building Code and amendments, which went into effect January 1, The primary source of revenue for the engineering department is from building permit fees. The number of building permits was higher in 2017, although the total revenue was lower, which seems to indicate a greater number of small remodeling projects instead of large additions or new construction. The 2018 and 2019 building permit revenues are anticipated to be higher than 2017, especially since there are several residential developments with lots available for new home construction. The Engineering programs and services are subdivided into three service categories which are: Engineering, Compliance, and Project Administration. The divisions are described below and represent the types of services offered by the Engineering Department. SERVICE MEASURE Engineering OUTCOME In house engineering design and research for projects including streets, parks, sidewalk, urban STP, and drainage. Engineering services include plan and specification preparation ACTUAL ACTUAL ADOPTED REQUESTED $94,026 $98,368 $100,335 $103,345

75 74 Compliance Project Administration Building Services & Code Enforcement Motor Pool Research and administration of all federal, state and local compliance, including drainage, DENR Storm Water Phase II, Americans with Disabilities Administration, Subdivision design and review, and Drainage Plan review. Building Code compliance is included under the Building Services & Code Enforcement service measure. Administration and inspection of construction projects including streets, parks, sidewalks, urban, and drainage. This measure includes inspection of subdivision construction. Administer building permits, perform code enforcement for residential and commercial building codes, implement building code amendments, and administer variances for the Board of Appeals. Financially manage the City s motor pool vehicle by billing users at the state mileage rate. $80,733 $83,990 $85,670 $88,240 $44,505 $46,761 $47,696 $49,127 $112,615 $113,672 $115,945 $119,423 $1,734 $1,534 $2,435 $2,435 PERFORMANCE MEASURES: TYPE OF SERVICE MEASURE MEASURE ACTUAL ACTUAL ADOPTED REQUESTED Output Cost per lane mile for chip $6,544 $6,805 $7,009 $7,378 seal Output Cost per lane mile for $61,578 $60,390 $56,034 $66,726 asphalt overlay (2 asphalt on 5,280 long x 12 wide) Output Miles of sidewalk inspected Output Output Output Number of drainage plans and amendments reviewed Number of Building Code Variances administered by the Board of Appeals Number of building permits issued single family 4 townhomes 0 duplexes 6 apartments 54 single family 5 townhomes 0 duplexes 5 apartments 75 single family 4 townhomes 2 duplexes 2 apartments 85 single family 4 townhomes 4 duplexes 2 apartments

76 Finance Department PURPOSE: The City Finance Department is to provide timely and accurate financial information to city management and the public, and to administer the city s assets, including cash and investments, in a prudent and intelligent manner. PERSONNEL: The Finance Department has 4 staff members: one Finance Director and three Accounting Specialists. PROGRAMS AND SERVICES OBJECTIVES: The Finance Department has three main functions as outlined below: Collection Services: On a daily basis, we collect, receipt, and deposit funds, oversee the credit card activity, and monitor the activity on our bank accounts. Weekly, we receive all the invoices from the various liquor distributors which we then process and bill the alcohol operating agreement establishments for their purchases for the preceding week. This billing averages $100,000 $125,000 a week. In addition, to liquor, we also process, and bill customers for other services provided by City Departments. Disbursing Services: On a weekly basis we process and pay the City bills, and monthly process and pay credit cards (pcard). The weekly batches can vary from tens of thousands to millions depending on what is occurring within the City. We scan processed invoices which are stored on our accounting software and can be accessed by City staff for reference. The payroll process includes weekly steps of approval and review, and the monthly processing of the actual payroll to employees. Monthly payroll, including benefits, can run from $825,000 to $950,000 depending on the season. Accounting Function: In addition to the above, we are responsible for a variety of accounting functions which include the following: preparing and monitoring the annual budget, debt management, tracking and accounting for capital assets, grant monitoring and administration, banking and investments, ensuring proper internal controls are in place throughout the City to prevent errors, misstatements, or fraud, processing year end 1099 s, W2 s, 1095 s, and other various activities. The Finance Department compiles the City entities (including BMU and BHS) financial information into the Comprehensive Annual Financial Report (CAFR) following General Accepted Accounting Standards. This report along with our procedures is audited by an outside firm annually.

77 Brookings Fire Department PURPOSE: The Brookings Fire Department will continue to be a proactive, emergency response organization providing safe and efficient service to the citizens and visitors of Brookings through prevention, education, and cooperation. PERSONNEL: The Brookings Fire Department is comprised of three full time staff; Fire Chief, Deputy Fire Chief and an Office/Shop Manager. We currently have forty five highly qualified and motivated volunteer firefighters that provide coverage for the residents and visitors of our community and our coverage area in the County. PROGRAMS AND SERVICES: Fire Suppression Fire Suppression services are provided to the citizens of Brookings; square miles of Brookings County, and 27 square miles of Moody County. Brookings County, Moody County, and the Townships the department serve fund the rural response apparatus. Fire Investigation The Fire Chief, Deputy Fire Chief and qualified firefighters provide fire investigation services on all fire scenes within our response area. A County Wide Arson Task Force was formed utilizing Brookings Firefighters, a Police Detective and a Deputy Sheriff Deputy to better serve the City of Brookings and Brookings County. Rescue & Recover Services Rescue and recovery services are provided to the citizens of Brookings, Brookings County, a portion of Moody County, and guests passing through. We provided vehicle extrication, confined space rescue, low and high angle rope rescue, trench rescue, water rescue, and dive rescue. Fire Prevention and Education The department provides proactive prevention program opportunities to all citizens of Brookings, Brookings County, and several surrounding communities. Program such as school visits, the Big Sioux Water Festival, 5 th Grade Career Day, department tours, group lectures, and use of the safety house supported by printed media and handout items help to promote fire awareness and safety. We used the Fire Starters Program to help children whom have shown a tendency for starting fires. The department provides extinguisher training for several businesses in Brookings also. Plan Review, Inspection, and Pre Planning The department provides plan review and inspection in coordination with the City Engineer s Department for all commercial, industrial, and multi family property within the city limits. From reviews and inspections, pre plan are drawn that indicate the building floor plan with key

78 77 information such as sprinkler hook ups, hydrant locations, and utility locations. These plans aid in fire suppression or rescue efforts. Fire Service Training The Fire Chief, the Deputy Fire Chief, or the Fire Service Instructors on our department instruct or arrange instruction to advance their knowledge of fire suppression, investigation, preplanning, and all areas of rescue services. Arrangements are made to advance the instructors level of training also. Firefighter Retention Funding is provided for the deferred Compensation Program for Volunteer Firefighters

79 General Government Buildings PURPOSE: To construct and maintain City facilities to provide safe and functional facilities for City staff, the City Council, and the general public. PERSONNEL: The Assistant City Manager manages the General Government Buildings budget, with each specific government building managed by the corresponding department head for each building. PROGRAMS AND SERVICES OBJECTIVES: The General Government Buildings Budget includes funding for improvements to the Cityowned facilities and grounds to enhance safety, meet regulations, meet space needs, and provide functional facilities for the public. The 2019 budget includes figures for the 2 nd floor copier leases for City staff at the City & County Government Center. There are no other capital improvement projects planned for the General Government Buildings budget in 2019 other than the planned acquisition and payment schedule for the CRC Building currently owned and operated by Brookings County.

80 2019 Human Resources Department 79 PURPOSE: The purpose of the Human Resources Department is to attract, develop, motivate and retain quality employees; to provide a competitive compensation program and benefit package in a cost efficient manner; to assure compliance with applicable employment laws; to promote awareness of safety/wellness in the workplace; to assist in the resolution of problems when conflicts arise; and to protect the City s monetary resources through effective risk management techniques. PERSONNEL: The Human Resources Department is comprised of two staff, the Director of Human Resources and Risk Management and the HR Specialist. The HR Specialist also provides back-up and assistance to the Finance Department for payroll related functions. PROGRAMS AND SERVICES OBJECTIVES: The Human Resources Department will continue to keep employee relations as an objective to include the development and implementation of clear and practical personnel related policies to stay in compliance with pertinent employment/labor laws and City directives. The recruitment and retention process is a vital link in maintaining a diverse, highperforming workforce. The Human Resources Department will continue to explore different mass communication avenues to advertise city jobs based on the position to be filled. A primary emphasis includes continuing to evolve from print media to social media, including Facebook, Instagram, Twitter, Snapchat and LinkedIn. The City Human Resources Department already utilizes the on-line recruiting NEOGOV software system to assist with the attraction of more and better candidates and to increase the efficiency of the complete process. NEOGOV is known as the market and technology leader in ondemand human resources software for the public sector. NEOGOV provides a customized and comprehensive applicant tracking system that delivers a user-friendly online application process which minimizes processing time and decreases a large amount of paper. NEOGOV provides the following benefits: 1) simplifies the hiring process; 2) increases the number of applicants from which to find the most suited candidate for open positions; 3) increases the speed to source and onboard candidates; 4) improves the overall candidate experience. We will continue to target specific colleges and universities based on program offerings and their relevance to positions. Succession planning, mentoring and cross-training are also key factors within the recruitment and retention process as the City of Brookings faces multiple generations and an aging workforce. One of the HR objectives for 2019 is to implement the NEOGOV Onboard (ON) system to facilitate a new onboarding process for new hires. Compensation and benefits administration is in the forefront each budget year as it is important to implement and administer a market sensitive pay and comprehensive, cost-effective benefits program to attract, retain and motivate employees. Health Care Reform initiatives as a result of the Affordable Care Act (ACA) continue to be reviewed and implemented based on the government s date sensitive schedule. It is of great concern that the penalties and fees within the ACA will place a financial burden on our Health Insurance Trust Account in 2019 and future years. In turn, this could result in increased employee/employer health premium contribution rates.

81 Risk Management, which includes workplace safety and health, is consistently monitored to protect the monetary resources of the City through effective loss control and risk management techniques. The City of Brookings Safety/Wellness Committee meets monthly to promote safety awareness, resolve health and safety issues, and provide the safest possible working conditions for our employees. Workplace violence refresher training sessions will continue to be scheduled as the City of Brookings recognizes the need to educate staff on how to react if the situation were to arise within their department. Our wellness activities and participation incentives are reviewed and updated each year to motivate employees to modify their lifestyle in a healthy way to improve their overall health and quality of life. It has been evident by the number of participants in these activities and our health fair results that employees are putting forth the effort to become more health conscious. 80 Staff development through in-house training, seminars, and other learning alternatives will continue to be offered and supported to provide employees with tools and training to meet personal and professional development standards and succession planning needs. BUDGET YEAR OBJECTIVE: The budget year objective for the Human Resources Department is to continue to work to simplify, streamline and improve the employee recruitment, selection and payroll administration processes. EFFECTIVENESS MEASURES TYPE OF MEASURE SERVICE MEASURE 2016 ACTUAL 2017 ACTUAL 2018 ADOPTED 2019 ESTIMATE Number of employee injuries Provides # of employees reporting workers comp claims who sought medical treatment within calendar year 27 total reported (Goal: 33 maximum) 35 total reported (Goal: 19 maximum) 19 maximum 31 maximum Number of lost time injuries Counts the number of lost time injuries for City of Brookings employees reported within calendar yr. 1 lost time injuries (Goal: 2 maximum) 2 lost time injuries (Goal: 1 maximum) 1 maximum lost time injuries 1 maximum lost time injuries Voluntary Turnover Rates Work Comp Claim Monitors percentage of voluntary turnover in regular FT positions based on # of FY budgeted personnel. *This % does not include discharges, deaths, retirements, or Reduction in Force (RIF) Monitors claim costs for medical services for employees & volunteers 2.9% 4 FT employees (four FT retirees - not included in %) (Goal: 4.3%) $22, (Goal: 5.8% 4 FT employees (five FT retirees - not included in %) (Goal: 4.2%) $102, (Goal: 4.2% maximum $22,697 maximum 5.2% maximum $46, maximum

82 Costs who sustain injuries within calendar year. $24,629 maximum) $23,398 maximum) 81

83 Information Technology PURPOSE: The Information Technology (IT) Department provides services, including maintaining, supporting, and securing the Citywide network. Network delivered applications include and internet, servers, data center, system backup and recovery, desktops, and laptop computers, audio/visual technology, voice systems, and vehicular electronic equipment, and mobile equipment including smart phones and tablet devices. Provides application support that serve business operations in public safety, public services, human resources, and finance. Coordinates audit compliance, technology, budgeting and procurement, technology asset management, business continuity/disaster recovery planning, contract review and management, governance, policies and procedures administration, security, project management, strategic planning and forecasting, and Citywide office services, including print services, mail, supplies and records management. Responsible for development, implementation, and maintenance of information systems and technology for all City departments. IT, through collaboration and participation with City departments, provides the highest quality cost effective technical support and services critical in meeting the needs of city staff and the citizens they serve. PERSONNEL: The Information Technology Department is comprised of two staff: Reed Walter, IT Specialist; and Kweku Kponyoh, IT Specialist. PROGRAMS AND SERVICES OBJECTIVES: Intranet The City has standardized on the current version of Microsoft IIS as the Web server software and a combination of.asp and.net for interactive applications and backend database access. System Hosting and Support The Information Technology Department serves all departments by hosting, maintaining, and supporting all 100% City owned computer servers and applications. Applications and services including Internet, Intranet, calendaring, , Cylance (antivirus software), finance (Springbrook), TimeClock Plus timekeeping system, video encoding\streaming (Granicus), Book Keeping Software (Police), Records Management Software (City Clerk), Zeucher Record keeping software, Point of Sale Software (Liquor Store), mobile hotspots and units for Police, Community Development, and City Clerk are centralized on IT supported servers. The Information Technology Department also assists City departments with the evaluation and selection of new or replacement software applications which will conform to established organization technology standards.

84 Brookings Public Library PURPOSE: The Brookings Public Library provides materials and information contributing to the community s education, recreation, and quality of life. Service Roles as established by the 2013 Planning for Results committee: 1. Residents will have the resources they need to explore topics of personal interest and continue to learn throughout their lives. 2. Residents who want materials to enhance their leisure time will find what they want, when and where they want them, and will have the help they need to make choices from among the options. 3. Children from birth to age five will have programs and services designed to ensure that they will enter school ready to learn to read, write, and listen. PERSONNEL: The Brookings Public Library has ten full time and 11 part time staff. Full time staff includes a Director, Adult Services Librarian, Technology Services Librarian, Children s Services, Young Adult Librarian, Circulation Manager, Administrative Assistant, Community Services Coordinator, Circulation Assistant/Technical Services, and Circulation Assistant/Interlibrary Loan. There are 9 Library Assistants, 1 Children s Assistant, and 1 Outreach Coordinator. The Library is open 66 hours per week, except during August when it is closed on Sundays. All full time staff work rotating weekends; most work evenings. The Library Assistants cover day, evening, and weekend hours. Minimum staffing levels for any given shift is 3. PROGRAMS AND SERVICES OBJECTIVES: Children and Young Adult Services The Library has active, well used children and young adult areas with the goal of providing materials and programs to all children in Brookings County ages During 2019 we plan to continue strengthening our reading readiness program to emphasize children from birth to age five. These programs will include services aimed at parents and caregivers, providing techniques to build early literacy skills with their children. The summer reading programs draw the large crowds to the Library and generate much interest and excitement in young people. With currently 1,500+ registrants each summer, the program is unlikely to see major growth in registration. We will continue to change and adapt the activities offered to maintain the high level of interest. Having a Children s Librarian who is willing to dye her hair multiple colors if registration challenges are met is always a big motivator for kids.

85 84 Young adults have flocked to our YA book clubs. We have split them by age group to facilitate the higher numbers and have added extra sessions during the summer. Having pizza or snacks also attracts teens. An Anime Club for teens was begun during 2015, continues to be very popular with our young patron, with an average of 20 participants per meeting, a very fantastic turn out for a teen program. Materials for the children s and YA departments are purchased from the General Fund. All programming expenses are paid from the Fines or Gifts Accounts. Gifts supporting children/ya programming was around $2,700 in Adult Services The Library offers more than 70 programs for adults annually. Programs planned for 2019 include: game nights, escape rooms, author visits, craft nights, historical reenactors and numerous book clubs. All adult programming expenses are funded from the Library Fines or Gifts accounts. The Library purchases reading/viewing materials that are good quality or in demand by adults in Brookings County. Ebooks and eaudio are becoming increasingly popular. The library also offers digital magazines and streaming movies. We will continue to add to both our print collections and our digital services. The Library s meeting rooms continue to be heavily used by community groups with 1,906 uses during 2017, up 33 percent from This does not include use by the Library for programming. Technology Services This category of services includes access to Internet, office software, children s software, ebooks / eaudio, digital services, and the integrated library system, which are offered in house and remotely. The Library s Community Computer Center and children s AWE computers continue to provide Internet, word processing, presentation, and learning software to the public with 35,246 uses in As more and more people are accessing the internet through wireless internet access, the library offers free wireless internet to all that enter the library. The wireless internet access use was 72,480 connections in In 2017 the library updated the wireless access points in the library improving the coverage of wireless access as well as improving our method of counting the number of devices accessing the wireless internet at the library. The library received a Larson Foundation Grant to update the wireless access points as well as purchase new computers for the public computer lab.

86 Brookings Municipal Liquor Store PURPOSE: The mission of the Brookings Municipal Liquor Store is to offer a wide variety of products at competitive prices, and to conduct the business of selling off-sale alcoholic beverages in a responsible manner, which will reflect favorably on the owners of the store, the citizens of Brookings. PERSONNEL: There are five full time people employed by the liquor store, consisting of the manager, three sales associates and one inventory control clerk. There are an additional seven part-time employees that work hours per week. PROGRAMS AND SERVICE OBJECTIVES: Our goal is to operate a high-quality liquor store which offers friendly, courteous and informative customer service. The robust beer sales growth rate ended 2016, with only a 3.1% increase being recorded compared to the 12.4% growth in We expected the explosive popularity of craft beers to continue through 2016, but I believe the growth in the number of new craft beer brands, the rapid expansion in the number of micro-breweries (especially in Sioux Falls), and the wearing off of the novelty effect of growlers caused the sharp downturn a year earlier than forecasted. Even though craft beer sales are only a small segment of the total U.S. market, they were a significant part of our beer sales in 2015 and I believe our beer sales growth in 2016 would have been even less had we not installed the growler station late in Because of our local market I am forecasting beer sales to continue to grow, but only at a 3% rate and therefore have budgeted sales of $1,245,000 in As a result of installing the JLohr wine tasting room in the last half of 2015 and more aggressive advertising, promotion and better merchandising implemented in 2016, we posted an increase of 3.9% in 2016, thereby reversing the previous four-year downward slide. I believe wine sales will continue to grow at about 2.5% per year which will result in sales of $662,000 in Liquor sales continue to grow at an annual rate of 4 to 5%, but as the population continues to age and demographics in tastes and population change, I believe liquor sales growth will begin to slow so I am forecasting an increase of 3.9% to $2,585,000 in Miscellaneous sales which consist mainly of cigars, snack items and mixers continue to trend downward but fell only 2% in 2016 to $133,000 after an 18% decrease in I expect sales of this category to flatten out at about $130,000 for Lottery: The national trend the last few years has been that most states are generating less revenue from lotteries, especially as the number of casinos continues to grow and gambling revenue overall nationwide has decreased each of the last several years. Our sales in this category decreased by about $4,000 in 2017 but I think they will fluctuate year to year depending on the number of power ball mega jackpots each year. I am estimating lottery sales for 2018 at $28,000 and budgeting $30,000 for 2019.

87 86 OPERATING EXPENSES: Operating expenses were 5.8% of sales in both 2016 and 2017 and I am forecasting 2018 to be 5.9% and budgeting 2019 to once again be 5.8%, which will be $248,997. The following five accounts listed in descending order of dollar amount have made up approximately 86% of operating expenses for the last five years; (1) rent (2) bank charge fees (3) advertising and promotion (4) heat and (5) general supplies, and of these, only two, advertising and general supplies, does management have any degree of control over. Although the other 15 operating expense accounts only amount to about $34,000, we are always looking for ways to reduce them. In addition, we will continue to look for ways to maximize the effectiveness of our advertising program by evaluating the traditional media such as print, radio and TV as well as the many sources of social media that now consume large portions of advertising budgets. The account that has grown most is bank charges because the majority of our sales are transacted with credit or debit cards or other forms of electronic payment. In 2012 bank card fees were $43,010 or 1.13% of sales compared to $60,298 or 1.46% of sales in 2017, an increase of more than $17,000 over five years. Sales were 9% higher in 2017 than in 2012, but bank charges were 40% higher. Bank charges have not grown as a per cent of sales as rapidly the last two years leading me to believe we are topping out at about the 2017 level, so I am forecasting them to be 1.47% for both 2018 and NET SALES AND NET MARGINS: As stated earlier, our sales were down in 2017 because of economic and competitive conditions and road construction; however, by managing inventories, buying when the prices were right and carefully controlling sale items and prices, we were able to achieve a gross margin per cent for 2017 of 25.7%, only.7 of 1 % below that of I believe it is better to maintain a reasonable gross margin at the expense of having lower sales in order to produce the net profit necessary for us to make the annual budgeted funds transfers and at the same time, continue to operate a viable, profitable business. Therefore, we will continue to work very hard to keep our gross margin per cent at or near the 26% which I stated last year as being reasonable and attainable. To that end, I am forecasting the gross margin for 2018 to be 25.7% and budgeting it to be 25.8% for Although I anticipate slower sales growth than previously budgeted and forecast for 2018 and 2019 respectively as explained above, by continuing to control purchases, inventory and expenses to maintain a gross margin per cent at or near 26%, I believe there will be no problem meeting our Fund Transfers Out objective for 2018 and I am forecasting net margin before transfers (and depreciation which is a non-cash expense) in 2018 of $444,986 and in 2019 of $468,248.

88 Brookings Parks, Recreation & Forestry Department PURPOSE: The Brookings Parks, Recreation & Forestry Dept. (BPRD) is responsible for the supervision, maintenance, and programming in 24 public parks, a two rink ice center, municipal golf course, aquatic center, skate park, community gardens, senior center, and three major sports field complexes, totaling approximately 775 acres of public facilities. The Brookings Parks, Recreation & Forestry Department strives to Create Community through People, Parks and Programs. PERSONNEL: The BPRD is comprised of 21 fulltime and approximately 130 seasonal and parttime employees. In 2018, the department is moving forward with a fulltime staff that consists of a combination of veteran and recently hired staff members. In 2019, the department is requesting one additional fulltime Parks Technician in order to continue to maintain our growing parks system and community demands. Our personnel are in the public eye on a daily basis and we are committed to being ambassadors to our community to showcase what the City has to offer. Organizational Chart 2019 Parks, Recreation & Forestry Full time and Seasonal Employees Park, Rec & Forestry Director Office Manager Recreation Manager Recreation Manager Parks/Forestry Superintendant Golf Course (Maintenance) Superintendant Office Assistant (1 part time) Aquatic Center (50 part time) Dakota Nature Park (10 part time) Ice Arena (10 part time) Golf Course (Clubhouse Staff contracted out) Forestry Supervisor (1 full time) Parks Supervisors (4 full time) Golf Course (Maintenance) Supervisor (1 full time) Forestry Staff (3 full time, 2 part time) Parks Staff (7 full time, 30 part time) Golf Course (Maintenace) Staff (8 part time) PROGRAMS AND SERVICES OBJECTIVES: 2019 Parks Dept. Budget Objectives: Objectives include prioritizing motor vehicles and equipment replacement in 2019, as well as park infrastructure updates, ballfield fencing replacement, parking lot resurfacing/refurbishing, playground installations and annual trail and overlay work.

89 88 Fees are generated in the parks unit through four streams: camping fees at Sexauer Park, community garden plot rentals, picnic shelter fees, and code enforced fees. Revenue of these streams has fluctuated, and is anticipated the budget amount will stay consistent for the next few fiscal years Forestry Dept. Budget Objectives: Objectives include prioritizing a Chip Truck and utility equipment replacement in Fees within the forestry unit are collected for utilities tree trimming and removal of diseased trees on private property. The revenue in this stream is anticipated to decrease over the next few years as BMU buries utilities rather than have them above ground Recreation Dept. Budget Objectives: The recreation unit is requesting the replacement of interior lights and one rooftop HVAC unit at the Brookings Activity Center. The recreation unit produces approximately $100,000 annually in program fees and similar streams Hillcrest Aquatic Center Budget Objectives: The Hillcrest Aquatic Center budget requests adding a climbing wall to the 50 meter pool, cleaning and painting of identified pools, building cleaning maintenance, facility furniture replacement and filter sand replacement. It should be noted that the 50 meter pool is over 33 years old and will be requiring large annual maintenance replacement/upgrades to its infrastructure. The summer of 2017 saw an estimated attendance of 29,567 (average of 399 people per day). The estimated attendance is projected to be similar in 2018 and The cost recovery was 47% for the 2017 season compared to 54% for the 2016 season. Cost recovery is revenues/direct expenses (not including CIP items). Revenue in 2019 is projected to be similar to recent years Larson Ice Center Budget Objectives: The CIP Budget for Larson Ice Center (LIC) in 2019 includes replacing a floor scrubber, condenser towers, purchasing an ice depth reader and replacing two of the ten HVAC rooftop units. LIC has begun showing its age with a mounting number of Freon leaks and other ice refrigeration system failures. An overhaul of the refrigeration system is on the horizon and will need to be addressed within the next few years. The Larson Ice Center generates several types of fees: skate rentals, ice rentals (summer and inseason), BISA s operational donation, Blizzard rental fees, and skating program fees Dakota Nature Park Budget Objectives: For 2019, Dakota Nature Park will have the Larson Nature Center building resealed and replace some pieces of rental equipment. In 2019, we anticipate revenue to stay similar to the past year based on equipment rental, program fees and building rentals.

90 EdgeBrook Golf Course Budget Objectives: In 2019, EdgeBrook requests CIP funds for course maintenance equipment, replacing maintenance building garage doors, replacing the maintenance shop fuel tank and pump, crack seal and chip seal the clubhouse parking lot and upgrades to the maintenance shop driveway and parking area. EdgeBrook Golf Course produces fees through the sale of memberships, greens and cart fees, and golf outings. In 2015, City Council supported a successful drainage improvement project for the front nine holes. Course fees are evaluated on an annual basis. It should be noted that a CIP fee was adopted for all fees moving forward beginning in The CIP fee is to offset the cost of the drainage improvement project. TYPE OF MEASURE Aquatic Center Activities Ice Skating Activities Recreation Activities and Programming Dakota Nature Park & Larson Nature Center Parks and Facilities Forestry Golf Course Service Measures SERVICE MEASURE Provide a 90 day outdoor swim season at Hillcrest Aquatic Center. Provide a six month indoor skating season, plus a summer ice season. Minimal outdoor ice. Provide year round activities, programming and special events to the community. Provide year round activities, programming, rentals and special events to the community. All parks operations. All forestry operations. Provide a well maintained course to meet golfer expectations.

91 90 TYPE OF MEASURE Hillcrest Aquatic Center Larson Ice Center Recreation Dakota Nature Park Parks Forestry EdgeBrook Golf Course Totals MEASURE Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Revenue Total Operating Expenditures Recreational Investment Expenditure per capita Budgetary Measures (Expenditure per capita based on population of 23,225) 2015 ACTUAL $182,287 $345,192 $162,905 $7.02 $126,618 $328,538 $201,920 $8.70 $96,043 $234,336 $138,293 $5.96 $22,944 $51,337 $28,393 $1.23 $134,341 $1,107,396 $973,055 $41.90 $50,667 $412,020 $361,353 $15.56 $328,708 $450,904 $122,196 $5.27 $941,608 $2,929,723 $1,988,115 $ ACTUAL $188,661 $348,235 $159,574 $6.88 $154,332 $331,711 $177,379 $7.64 $122,754 $293,870 $171,116 $7.37 $22,112 $64,444 $42,332 $1.83 $74,703 $1,105,343 $1,030,640 $44.38 $19,711 $435,668 $415,957 $17.91 $397,603 $518,328 $120,725 $5.20 $979,876 $3,097,599 $2,117,723 $ ACTUAL $176,106 $370,889 $194,783 $8.39 $161,144 $464,726 $303,582 $13.07 $102,554 $298,675 $196,121 $8.44 $22,120 $63,042 $40,922 $1.76 $67,895 $1,125,204 $1,057,309 $45.52 $12,064 $462,279 $450,215 $19.38 $399,571 $466,761 $67,190 $2.89 $941,454 $3,251,576 $2,310,122 $ ADOPTED $187,000 $398,190 $211,190 $9.09 $151,500 $506,880 $355,380 $15.30 $100,200 $336,020 $235,820 $10.15 $25,736 $85,739 $60,003 $2.58 $38,433 $1,291,416 $1,252,983 $53.95 $19,000 $502,556 $483,556 $20.82 $416,828 $526,326 $109,498 $4.71 $938,697 $3,647,127 $2,708,430 $ PROPOSED $187,000 $401,230 $214,230 $9.22 $165,500 $506,755 $341,255 $14.69 $104,200 $342,350 $238,150 $10.25 $25,500 $87,062 $61,562 $2.65 $45,450 $1,238,689 $1,193,239 $51.38 $15,000 $523,759 $508,759 $21.90 $429,488 $540,729 $111,241 $4.79 $972,138 $3,640,574 $2,668,436 $114.89

92 Brookings Police Department PURPOSE: The mission of the Brookings Police Department is to prevent crime, enforce the law, and support quality public safety by delivering respectful, professional, and dependable service. PERSONNEL: The Brookings Police Department is comprised of 47 personnel, which include officers, dispatchers, animal control, and administrative staff. The command staff consists of the chief, assistant chief, 3 lieutenants, 5 sergeants, 1 communication supervisor, and 1 office manager. PROGRAMS AND SERVICES OBJECTIVES: The services offered by the Brookings Police Department are more than preventing crime and enforcement of the law. That is, the essential service to the community. Training and vigilance to crime trends are a part of the maintenance of our essential service of law enforcement. Consequently, the budget reflects the continuation of those essential services as well as special events such as Hobo Day, Pub Crawl and Swiftel Concerts. Community outreach has always been an integral part of the department s philosophy. Those programs include the SRO program, DARE, Safety Town, National Night Out and the Citizen s First Responders Academy, just to name a few. All of these special programs affect the department s budget, but are well worth the pay off in building community trust and partnerships. Along with the routine vehicle replacement for 2019, the Brookings Police Department is looking to update its radio communications capabilities. Each officer will be receiving a new state of the art radio with capabilities that will ensure effective communications between not only our officers but with other agencies as well. The department will again be adding another radar speed sign to assist in traffic control when an officer cannot be there. This year the Department will be implementing a new body camera system. In 2019 there will be associated maintenance and data storage fees that will affect the budget. The advantages of using this type of cloud service for digital evidence management are that it allows the department to maintain a high level of security and an auditable chain of custody trail. This service will be used as the primary storage for all digital evidence no matter the source of the digital evidence. Maintaining the integrity and security of all digital evidence is very important and we are pleased that we will be making great strides in this area. The Brookings Police Department will continue to seek out new methods and technology to help solve crime, keep our officers trained and equipped and keep our citizens safe.

93 Special Assessment Fund PURPOSE: The mission of the Special Assessments Fund is to provide a Special Revenue Fund to pay for Assessment Projects and recover the assessment payments for future assessment projects. PERSONNEL: The Assessment Fund is managed by the City Engineer. No specific staff is paid by the assessment fund, however the project administration performance measure includes 10% of the City Engineer s salary. PROGRAMS AND SERVICES OBJECTIVES: The goal of the Assessment Fund is to provide a self sustaining fund to finance street, alley, and sidewalk assessment projects to reduce the need to bond for the construction costs. The fund collects all principal and interest owed on the assessment projects, which creates the revenue needed for future projects. The assessment fund was utilized for street construction of the Main Avenue So./26 th Street So., 32 nd Avenue, and 25 th Avenue/10 th Street Projects. The assessments have been paid for the properties within the City limits on the Main Avenue So./26 th Street South Project, and the assessments for the 32 nd Avenue project will be fully paid in The assessments for the 25 th Avenue & 10 th Street Project are being paid back to the City over a 10 year period at 10% interest. The payments for the assessments were deposited into the assessment fund, which will aid in cash flow for future projects. The assessment budget will be used to fund the upcoming 15 th Street South & 7 th Avenue South street construction project. The project is currently under design and awaiting an assessment hearing and a 404 Permit from the Corps of Engineers. If a permit is received, this project could be bid as early as the fall of 2018, with construction continuing into SERVICE MEASURE Project Construction Project Administration OUTCOME Cost of constructing assessment projects including streets, alleys, sidewalk and storm drainage Design, bid, and administer construction projects including streets, alleys, sidewalk and storm drainage 2016 ACTUAL 2017 ACTUAL 2018 ADOPTED 2019 REQUESTED $38,213 $55,613 $1,570,000 $150,000 $50,219 $46,462 $65,354 $35,814

94 93 PERFORMANCE MEASURES: TYPE OF MEASURE Outcome Outcome Outcome SERVICE MEASURE Average cost per square foot for sidewalk assessment Average cost per front foot for alley assessment Average cost per front foot for residential street assessment with water and sewer ACTUAL ACTUAL ADOPTED REQUESTED $7.16 $7.00 $6.68 $7.50 $0 no project $38.51 $0 no project No project No project 15 th St S & 7 th Ave S project costs pending 404 permit $44.00 $400.00

95 Storm Drainage Fund PURPOSE: The purpose of the Storm Drainage Fund is to design, maintain, and construct storm drainage facilities in the City of Brookings. PERSONNEL: The Storm Drainage Fund is under the management of the City Engineer. The Storm Drainage Fund includes the salary for one Street Department staff member and 30% of the Building Services/Engineering Technician position. In addition, other City employees work on drainage maintenance and projects without their salaries being paid directly out of the Storm Drainage Fund. PROGRAMS AND SERVICES OBJECTIVES: The goal of the Storm Drainage Fund is to provide a self sustaining fund to finance maintenance of storm drainage facilities including bridges, culverts, storm sewers, drop inlets, and detention ponds owned by the City, and drainage swales in the public right of way. The fund is also used to purchase land, and to design and construct new storm drainage projects to manage storm water runoff. The fund also coordinates and administers the Storm Water Management Program to meet SDDENR requirements for storm water quality. The revenue for the Storm Drainage Fund is collected from a Storm Drainage Fee is charged on all properties within the Brookings city limits. The fee for each property is based on the lot area, a runoff weighting factor, and a unit financial charge, which is calculated as follows: Storm Drainage Fee = runoff weighting factor x parcel area (sq.ft.) x unit financial charge (in dollars per sq.ft.). The Drainage Revenue is used to fund maintenance of the storm drainage system, land purchases, and construction of Storm Drainage Master Plan projects and local projects. The runoff weighting factor was set at from 2009 to 2016, and the City Council adopted a 15% increase in the runoff weighting factor over a 3 year period for 2017, 2018 and The additional revenue will be used to fund future projects. In addition, the City has used SDDENR State Revolving Fund Loans to cash flow several of the eligible drainage construction projects and the loan payments are made from the Storm Drainage Fund. The following is a summary of the service measures and performance measures for the Storm Drainage Fund: SERVICE MEASURE Planning OUTCOME Design and analyze drainage projects with consulting assistance, analyze drainage areas and purchase land as needed for future projects ACTUAL ACTUAL ADOPTED REQUESTED $96,073 $40,651 $150,000 $200,000

96 95 Maintenance Compliance Construction Financial (Storm Drainage Fee Revenue) Maintain and repair the existing storm drainage system in the City of Brookings. Coordinate and administer the Storm Water Management Program, which is an EPA Mandate and includes the following areas: Public Education and Outreach on Storm Water Impacts Public Involvement/Participation Illicit Discharge Detection and Elimination Construction Site Storm Water Runoff Control Post construction Storm Water Management in New Development and Redevelopment Pollution Prevention/Good Housekeeping for Municipal Operations Construction of new drainage facilities outlined in the Storm Water Master Plan and other identified drainage improvement projects. Revenue to manage and adjust the Storm Drainage Fee as directed or as necessary to achieve the goals of the Storm Drainage Master Plan. $56,982 $100,325 $85,000 $85,000 $5,148 $5,047 $5,148 $5,303 $299,461 $163,577 $2,540,000 $775,000 $901,192 $924,035 $960,195 $1,005,625 PERFORMANCE MEASURES: TYPE OF MEASURE Output Compliance with DENR / EPA Regulations Output SERVICE MEASURE Average cost per parcel for Storm Drainage Fee (regardless of size or use) Complete and submit the Annual Report for the Storm Water Management Plan by DENR March 10 th deadline each year. Cost per foot for jetting (cleaning) storm sewer pipes ACTUAL 2017 ACTUAL 2018 ADOPTED 2019 REQUESTED $ $ $ $ % 100% 100% 100% $0.80 $0.89 $0.98 $1.07

97 Street Department PURPOSE: It is the mission of the City of Brookings Street Department to fund equipment, materials, and personnel in order to provide a safe network of streets, avenues, and alleys throughout the City. We intend to do this by responding promptly and courteously to citizen s requests and concerns. PERSONNEL: The Street Department is comprised of 16 staff; Superintendent, Street Operations Supervisor, Shop Supervisor/Mechanic, two Heavy Equipment Operators, three Advanced Equipment Operators, one Office Manager, and six Street Maintenance Technicians. PROGRAMS AND SERVICES OBJECTIVES: Street Maintenance The Street Department strives to maximize the life of the city's transportation facilities and to provide a high quality driving surface on city streets. This is accomplished through a comprehensive maintenance, repair and sweeping program, including timely and efficient snow removal, street de icing and sanding operations. Our maintenance program consists of scheduled annual asphalt overlays, crack sealing, seal coating, and maintenance of gravel streets and alleys. Street Paint Line stripe roadways. Paint directional arrows, yellow curbs, pedestrian crossings and parking areas. Street Signage Install and maintain street markers and traffic control signs. Storm Sewer Maintenance Inspect and maintain the storm sewer system. Mosquito Control The City of Brookings Mosquito Control Program is integrated within the Street Department. Our mission is to control mosquito larvae within the City of Brookings and the outlying areas. This includes approximately square miles in the City and approximately a one mile buffer around the city limits. Our goal is to keep the nuisance problem and the West Nile virus threat as low as humanly possible. This is done through the identification, mapping and treatment (larviciding) of potential mosquito breeding grounds such as standing water, tall slough grasses, wooded areas, bike paths, walking trails, soccer fields, softball fields, drainage ditches, tire piles and catch basins. Weed Control Spray streets, alleys, drainage ditches, and city parking lots to eliminate noxious weeds.

98 As Brookings grows the number of roads and areas to be serviced also increases. It is the goal of the Street Department to provide a quality level of service to accommodate this growth in road maintenance, snow removal, signage, mosquito control, etc. 97

99 Solid Waste Department PURPOSE: The City of Brookings Solid Waste Department is committed to the management of Solid Waste employing source reduction practices by enhancing recycling opportunities for the public, while focusing on a sustainable lifestyle, processing waste into energy, operating an environmentally, safe Subtitle D landfill in a cost efficient manner, thereby increasing the general fund transfer and to collect solid waste from single family homes in Brookings in a cost efficient and customer friendly manner. Solid Waste Collection PERSONNEL: The Solid Waste Collection Department is comprised of six staff members; The Solid Waste Supervisor and five Sanitation Collectors. PROGRAMS AND SERVICES OBJECTIVES: The Solid Waste Collection Department offers garbage collection, recycling collection, yard waste pickup and Christmas tree pickup for the City of Brookings residents. The City of Brookings provides a 95 gallon green cart for garbage pickup, which is on Monday or Tuesday of each week based on your address. The pickup schedule information is available on the web site The Solid Waste Collection Department provides a 65 gallon blue and yellow cart for recycling, which is picked up on Thursday or Friday of each week based on your address. The material that can be placed in your recycling cart is listed on page 19 of the phone book or on the web site The Solid Waste Collection Department discontinued the curbside branch pickup in The residents my put out their branches during spring clean up or haul them to the landfill free of charge. We will continue to provide a Christmas tree pickup in January for the residents. The Solid Waste Collection has a yard waste program that starts in April and ends in November each year. This program is funded by the sale of City of Brookings yard waste bags. The bags our available at the following businesses: Wal-Mart, Hy-Vee, Lewis, Hy-Vee Gas Stop, Homestead- Do-It Center, Lowes, Running s, and Gas and Mor. The yard waste bags are picked up on Monday, Tuesday, Thursday and Friday of each week based on your address. The Solid Waste Collection reviews the garbage collection rates every three years. The next review will be in 2020 with any decrease or increase taking place January 1, The current rate for garbage collection is $ per month plus sales tax. If a second garbage cart is requested the fee for that is $ 3.50 per month plus sales tax. This fee of $ covers the cost of garbage pickup and recycling pickup once a week.

100 99 SERVICE MEASUREMENTS COLLECTION ACTUAL ACTUAL Demographics Number of Household 5,060 5,254 Garbage Collection Accounts Outcome Tons of Garbage Collected 4,738 tons 4,788 tons Outcome Tons of Yard Waste Collected 752 tons 696 tons Outcome Tons of Recycling Collected 837 tons 836 tons Outcome Average tons per account.94 tons.91 tons

101 Solid Waste Department PURPOSE: The City of Brookings Solid Waste Department is committed to the management of Solid Waste employing source reduction practices by enhancing recycling opportunities for the public, with a focus on sustainable lifestyles, processing waste into energy, operating an environmentally, safe Subtitle D landfill in a cost efficient manner, thereby increasing the general fund transfer and to collect solid waste from single family homes in Brookings in a cost efficient and customer friendly manner. Solid Waste Disposal-Landfill PERSONNEL: The Solid Waste Disposal Department is comprised of six staff members; The Director of Solid Waste, Landfill Supervisor, Landfill Office Manager, two Heavy Equipment operators and Advanced Equipment operator. PROGRAMS AND SERVICES OBJECTIVES: The Brookings Regional Landfill serves the six counties of Brookings, Kingsbury, Moody, Deuel, Hamlin and Lake. The landfill opened on October of 1993 and serves a population area of 47,600 residents in the six county regions. The Brookings Regional Landfill has an annual Latex Paint Exchange in April of each year which gives the general public an opportunity to drop off used Latex paint and have it recycled. The volunteers for the program come from the local 4-H chapters, residents and the collection employees. The Landfill also has the annual spring clean up for Brookings Residents. This program is possible with the joint efforts of the Park & Recreation, Forestry, Street, Landfill and Collection departments. The Brookings Regional Landfill offers a free leaf drop off program for the Brookings residents. The program starts October 1 st and goes to November 15 st of each year. The Brookings Regional Landfill does a good job of recycling material that comes into the landfill. The materials recycled are tires, scrap iron, pallets, trees, yard waste, and waste oil. The Brookings Regional Landfill reviews the tipping fees every three years. The next review will be in Any change in the tipping fees will take place January 1, The rates are set by resolution. It has been the practice of the landfill to give area haulers and the communities in our region a six month notice so they can meet with their local communities in our region and adjust the rates accordingly with their customers. The current tipping fee is $ per ton in addition, $1.00 per ton state fee and 4.5% sales tax.

102 SERVICE MEASUREMENTS LANDFIL 2016 ACTUAL 2017 ACTUAL Total Tons received at the Landfill 63,552 tons 65,858 tons Total Cost for Landfill $1,889,128 $1,772,832 Service Area population(estimated) 47,600 47,600 Landfill cost per service area capita per year $39.69 $37.27 General Fund Transfer $575,000 $600,

103 2019 SWIFTEL CENTER 102 PURPOSE: The mission of the Swiftel Center is to enhance the quality of life for the citizens of the region by providing a gathering place for cultural, recreational, educational and community events thereby positively impacting the economy of Brookings. The goal is to maximize revenue through the hosting of numerous, well-attended events and minimize expense through efficient and cost-effective facility operations. On any single night, the Swiftel Center is more than just an arena it s the home for live, family-oriented entertainment, first-class catered banquets and receptions and hospitable meetings and conventions. Our multi-purpose facility acts as a catalyst for economic development and consumer spending activity in the city, by delivering event attendees and their spending multiplier which boosts commercial, retail, restaurant and hotel spending throughout the entire region. The multiplier is a vital economic importance: it constitutes the Swiftel Center s positive contribution to the Brookings economy and overall community well-being. We consistently anticipate customer needs and exceed their expectations by implementing top quality professional customer service programs. These efforts are designed to establish confidence and brand recognition in the facility and with our many staff members. This encourages repeat business and fosters new client relationships and patrons to serve. PERSONNEL: The Swiftel Center is comprised of thirteen full time staff; Executive Director, Associate Executive Director, Associate Director of Event Operations, Director of Finance, Director of Food & Beverage, Operations Manager, Operations Supervisor, Sales & Marketing Manager, Ticket Office Manager, two (2) Event Managers, Food & Beverage Supervisor, and Food & Beverage Coordinator.