CITY OF PAPILLION MAYOR AND CITY COUNCIL REPORT NOVEMBER 7, 2017 AGENDA

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1 CITY OF PAPILLION MAYOR AND CITY COUNCIL REPORT NOVEMBER 7, 2017 AGENDA Subject: Type: Submitted By: Ordinance 1792 Amendment to 2017/2018 Fiscal Budget Ordinance Introduction Nancy Hypse, Finance Director SYNOPSIS The amendment is to adjust for unforeseen expenses related to carryover projects which were not finalized and fully paid for during the final month of the 2016/2017 fiscal year some of which have related receipts, and revenues and expenditures as a result of the City s most recent annexation. The amendment will increase the current expenditures by 30,465,101 and increase current receipts by 9,001,132 to the approved 2017/2018 budget. The 2016/2017 column has been updated on the State form to actual amounts increasing the 2017/2018 beginning cash by 30,760,302. The amendment increases the necessary cash reserve by 9,296,333 which is primarily a result of the reconciliation of actual cash at September 30, The amendment also decreases the unused restricted funds authority by 36,045. FISCAL IMPACT Please refer to the attached public hearing notice and spreadsheet. RECOMMENDATION Introduction of Ordinance 1792, the second reading and public hearing will be on the November 21, 2017 city council meeting. Items included Cc report Ordinance 1792 & State Budget Form Public Hearing Notice Detailed Spreadsheet of Changes

2 ORDINANCE NO AN ORDINANCE TO AMEND THE BUDGET STATEMENT TO BE TERMED THE ANNUAL APPROPRIATION BILL, WHICH WAS ADOPTED ON SEPTEMBER 5, 2017, BY ORDINANCE 1786; TO APPROPRIATE SUMS FOR NECESSARY EXPENSES AND LIABILITIES; TO PROVIDE FOR AN EFFECTIVE DATE. BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF PAPILLION, NEBRASKA: Section 1: That after complying with all procedures required by law, the amended budget presented and set forth in the budget statement is hereby approved as the Annual Appropriation Bill for the fiscal year beginning October 1, 2017 through September 30, All sums of money contained in the budget statement are hereby appropriated for the necessary expenses and liabilities of the City of Papillion. A copy of the budget document shall be forwarded as provided by law to the Auditor of Public Accounts, State Capital, Lincoln, Nebraska, and to the County Clerk of Sarpy County, Nebraska, for use by the levying authority. Section 2: This ordinance shall be in full force and effect fifteen (15) days after its passage. The city clerk is directed to effectuate the publishing of this Ordinance for at least one (l) week in a newspaper published within the City of Papillion, which publication must take place within fifteen (15) days of the passage of the ordinance by the city council. PASSED AND APPROVED this day of November, CITY OF PAPILLION, David P. Black, Mayor Attest: Nicole Brown, City Clerk (Seal) First Reading: Second Reading & public hearing: Third Reading:

3 STATE OF NEBRASKA CITY/VILLAGE BUDGET FORM City of Papillion TO THE COUNTY BOARD AND COUNTY CLERK OF Sarpy County This budget is for the Period October 1, 2017 through September 30, 2018 Upon Filing, The Entity Certifies the Information Submitted on this Form to be Correct: The following PERSONAL AND REAL PROPERTY TAX is requested for the ensuing year: Outstanding Bonded Indebtedness as of October 1, 2017 (As of the Beginning of the Budget Year) 3,778, Property Taxes for NonBond Purposes Principal 68,145, ,614, Principal and Interest on Bonds Interest 22,421, ,392, Total Personal and Real Property Tax Required Total Bonded Indebtedness 90,566, Report of Joint Public Agency & Interlocal Agreements Was this Subdivision involved in any Interlocal Agreements or Joint Public 1,635,890,973 Total Certified Valuation (All Counties) Agencies for the reporting period of July 1, 2016 through June 30, 2017? (Certification of Valuation(s) from County Assessor MUST be attached) x YES NO County Clerk's Use ONLY If YES, Please submit Interlocal Agreement Report by September 20, APA Contact Information Auditor of Public Accounts State Capitol, Suite 2303 Lincoln, NE Telephone: (402) FAX: (402) Website: Questions Deann.Haeffner@nebraska.gov Report of Trade Names, Corporate Names & Business Names Did the Subdivision operate under a separate Trade Name, Corporate Name, or other Business Name during the period of July 1, 2016 through June 30, 2017? YES x NO If YES, Please submit Trade Name Report by December 31, Submission Information Budget Due by Submit budget to: 1. Auditor of Public Accounts Electronically on Website or Mail 2. County Board (SEC ), C/O County Clerk Page 1

4 Line No. Beginning Balances, Receipts, & Transfers City of Papillion in Sarpy County Actual (Column 1) Actual/Estimated (Column 2) Adopted Budget (Column 3) 1 Net Cash Balance 18,979, ,911, ,509, Investments 8,314, ,058, ,425, County Treasurer's Balance 60, , , Beginning Balance Proprietary Function Funds (Only If Page 6 is Used) 5 Subtotal of Beginning Balances (Lines 1 thru 4) 27,353, ,030, ,989, Personal and Real Property Taxes (Columns 1 and 2 See Preparation Guidelines) 6,561, ,609, ,319, Federal Receipts 746, , ,613, State Receipts: Motor Vehicle ProRate 19, , , State Receipts: MIRF 10 State Receipts: Highway Allocation and Incentives 1,705, ,803, ,875, State Receipts: Motor Vehicle Fee 142, , , State Receipts: State Aid 13 State Receipts: Municipal Equalization Aid 14 State Receipts: Other 246, , , State Receipts: Property Tax Credit 16 Local Receipts: Nameplate Capacity Tax 17 Local Receipts: Motor Vehicle Tax 456, , , Local Receipts: Local Option Sales Tax 9,092, ,498, ,404, Local Receipts: In Lieu of Tax 223, , , Local Receipts: Other 50,139, ,514, ,852, Transfers In of Surplus Fees 22 Transfers In Other Than Surplus Fees 577, , ,527, Proprietary Function Funds (Only if Page 6 is Used) 24 Total Resources Available (Lines 5 thru 23) 97,264, ,259, ,518, Total Disbursements & Transfers (Line 22, Pg 3, 4 & 5) 59,234, ,269, ,002, Balance Forward/Cash Reserve (Line 24 MINUS Line 25) 38,030, ,989, ,515, Cash Reserve Percentage 83% PROPERTY TAX RECAP Tax from Line 6 7,319, County Treasurer's Commission at 1% of Line 6 73, Total Property Tax Requirement 7,392, Page 2

5 To Assist the County For Levy Setting Purposes The Cover Page identifies the Property Tax Request between Principal & Interest on Bonds and All Other Purposes. If your municipality needs more of a breakdown for levy setting purposes, complete the section below. Transfer From: Transfer To: Property Tax Request by Fund: Property Tax Request Amount: General Fund 3,614, Reason: Bond Fund 3,614, Capital Improvement Fund 164, Fund Transfer From: Transfer To: Total Tax Request ** 7,392, Amount: ** This Amount should agree to the Total Personal and Real Property Tax Required on the Cover Page 1. Cash Reserve Funds Statute says cash reserve means funds required for the period before revenue would become available for expenditure but shall not include funds held in any special reserve fund. If the cash reserve on Page 2 exceeds 50%, you can list below funds being held in a special reserve fund. Transfer From: Transfer To: Special Reserve Fund Name Amount Amount: Water Fund, Sewer Fund, Golf Fund 14,800, Restricted 1/2 cent sales tax 3,403, Reason: Debt Service Fund 5,158, Keno Fund 316, Total Special Reserve Funds 23,679, Total Cash Reserve 39,515, Remaining Cash Reserve 15,836, Remaining Cash Reserve % 33% City of Papillion in Sarpy County Reason: Documentation of Transfers of Surplus Fees: (Only complete if Transfers of Surplus Fees Were Budgeted) Please explain where the monies will be transferred from, where the monies will be transferred to, and the reason for the transfer. Page 2A

6 City of Papillion in Sarpy County Line No ADOPTED BUDGET Disbursements & Transfers Operating Expenses (A) Capital Improvements (B) Other Capital Outlay (C) Debt Service (D) Other (E) TOTAL 1 Governmental: 2 General Government 1,985, , , ,262, ,500, ,959, Public Safety Police and Fire 14,596, , , ,170, ,999, Public Safety Other 742, , , Public Works Streets 2,800, ,850, , ,868, , ,515, Public Works Other 7 Public Health and Social Services 8 Culture and Recreation 4,326, ,060, , ,392, ,480, ,365, Community Development 1,214, , , ,255, Miscellaneous 11 BusinessType Activities: 12 Airport 13 Nursing Home 14 Hospital 15 Electric Utility 16 Solid Waste 17 Transportation 18 Wastewater 5,185, , , ,135, Water 4,210, , , ,075, ,056, Other 2,220, , , , , ,923, Proprietary Function Funds (Page 6) 22 Total Disbursements & Transfers (Lns 2 thru 21) 37,283, ,358, ,498, ,334, ,527, ,002, (A) (B) (C) (D) (E) Operating Expenses should include Personal Services, Operating Expenses, Supplies and Materials, and Equipment Rental. Capital Improvements should include acquisition of real property or acquisition, construction, or extension of any improvements on real property. Other Capital Outlay should include other items to be inventoried (i.e. equipment, vehicles, etc.). Debt Service should include Bond Principal and Interest Payments, Payments to Retirement InterestFree Loans from NDA (Airports) and other debt payments. Other should include Judgments, Transfers, Transfers of Surplus Fees, and Proprietary Function Funds if a separate budget is filed. Page 3

7 City of Papillion in Sarpy County Line No ACTUAL/ESTIMATED Disbursements & Transfers Operating Expenses (A) Capital Improvements (B) Other Capital Outlay (C) Debt Service (D) Other (E) TOTAL 1 Governmental: 2 General Government 1,583, , , ,097, ,997, Public Safety Police and Fire 13,934, , , ,143, ,338, Public Safety Other 604, , Public Works Streets 2,296, ,438, , ,520, ,558, Public Works Other 7 Public Health and Social Services 8 Culture and Recreation 3,864, ,141, , , , ,758, Community Development 702, , , , Miscellaneous 11 BusinessType Activities: 12 Airport 13 Nursing Home 14 Hospital 15 Electric Utility 16 Solid Waste 17 Transportation 18 Wastewater 4,392, , ,785, Water 3,529, , , , ,314, Other 2,159, , , , , ,007, Proprietary Function Funds 22 Total Disbursements & Transfers (Ln 2 thru 21) 33,067, ,526, , ,871, , ,269, (A) (B) (C) (D) (E) Operating Expenses should include Personal Services, Operating Expenses, Supplies and Materials, and Equipment Rental. Capital Improvements should include acquisition of real property or acquisition, construction, or extension of any improvements on real property. Other Capital Outlay should include other items to be inventoried (i.e. equipment, vehicles, etc.). Debt Service should include Bond Principal and Interest Payments, Payments to Retirement InterestFree Loans from NDA (Airports) and other debt payments. Other should include Judgments, Transfers, Transfers of Surplus Fees, and Proprietary Function Funds if a separate budget is filed. Page 4

8 City of Papillion in Sarpy County Line No ACTUAL Disbursements & Transfers Operating Expenses (A) Capital Improvements (B) Other Capital Outlay (C) Debt Service (D) Other (E) TOTAL 1 Governmental: 2 General Government 1,650, , ,011, ,670, Public Safety Police and Fire 12,875, , , ,368, ,662, Public Safety Other 565, , , Public Works Streets 2,537, ,957, , ,591, ,518, Public Works Other 7 Public Health and Social Services 8 Culture and Recreation 3,881, ,088, , , ,727, Community Development 646, , Miscellaneous 11 BusinessType Activities: 12 Airport 13 Nursing Home 14 Hospital 15 Electric Utility 16 Solid Waste 17 Transportation 18 Wastewater 3,351, , , , ,745, Water 3,263, ,102, , ,313, ,861, Other 2,068, , , , , ,809, Proprietary Function Funds 22 Total Disbursements & Transfers (Ln 2 thru 21) 30,840, ,500, ,640, ,675, , ,234, (A) (B) (C) (D) (E) Operating Expenses should include Personal Services, Operating Expenses, Supplies and Materials, and Equipment Rental. Capital Improvements should include acquisition of real property or acquisition, construction, or extension of any improvements on real property. Other Capital Outlay should include other items to be inventoried (i.e. equipment, vehicles, etc.). Debt Service should include Bond Principal and Interest Payments, Payments to Retirement InterestFree Loans from NDA (Airports) and other debt payments. Other should include Judgments, Transfers, Transfers of Surplus Fees, and Proprietary Function Funds if a separate budget is filed. Page 5

9 City of Papillion in Sarpy County SUMMARY OF PROPRIETARY FUNCTION FUNDS NOTE: COMPLETE THIS PAGE ONLY IF A SEPARATE PROPRIETARY FUNCTION FUND BUDGET IS FILED WITH THE CLERK OF THE MUNICIPALITY. Funds (List) THIS SPACE FOR USE OF PROPRIETARY FUNCTION FUNDS ONLY Beginning Balance Total Budget of Receipts Total Budget of Disbursements Cash Reserve TOTAL (Forward to Page 2, Line 4) (Forward to Page 2, Line 23) (Forward to Page 3, Line 21) NOTE: State Statute Section requires a uniform summary of the proposed budget statement including each proprietary function fund included in a separate proprietary budget statement prepared pursuant to the Municipal Proprietary Function Act. Proprietary function shall mean a water supply or distribution utility, a wastewater collection or treatment utility, an electric generation, transmission, or distribution utility, a gas supply, transmission, or distribution utility, an integrated solid waste management collection, disposal, or handling utility, or a hospital or a nursing home owned by a municipality. Page 6

10 CORRESPONDENCE INFORMATION ENTITY OFFICIAL ADDRESS If no official address, please provide address where correspondence should be sent NAME City of Papillion ADDRESS 122 East Third Street CITY & ZIP CODE Papillion, TELEPHONE WEBSITE BOARD CHAIRPERSON CLERK/TREASURER/SUPERINTENDENT/OTHER PREPARER NAME TITLE /FIRM NAME David Black Mayor Nancy Hypse Treasurer TELEPHONE ADDRESS For Questions on this form, who should we contact (please one): Contact will be via if supplied. Board Chairperson X Clerk / Treasurer / Superintendent / Other Preparer Page 7

11 City of Papillion in Sarpy County LID SUPPORTING SCHEDULE Calculation of Restricted Funds Total Personal and Real Property Tax Requirements Motor Vehicle ProRate InLieu of Tax Payments Prior Year Budgeted Capital Improvements that were excluded from Restricted Funds. (1) 7,392, (2) 17, (3) 216, Prior Year Capital Improvements Excluded from Restricted Funds 2,792, (From Lid Support, Line (17)) (4) LESS: Amount Spent During ,341, (5) LESS: Amount Expected to be Spent in Future Budget Years 450, (6) Amount to be included as Restricted Funds ( Cannot Be A Negative Number) (7) Motor Vehicle Tax (8) 479, Local Option Sales Tax (9) 13,404, Transfers of Surplus Fees (10) Highway Allocation and Incentives (11) 1,875, MIRF (12) Motor Vehicle Fee (13) 142, Municipal Equalization Fund (14) Insurance Premium Tax (15) Nameplate Capacity Tax (15a) TOTAL RESTRICTED FUNDS (A) (16) 23,527, Lid Exceptions Capital Improvements (Real Property and Improvements on Real Property) 1,100, (17) LESS: Amount of prior year capital improvements that were excluded from previous lid calculations but were not spent and now budgeted this fiscal year (cannot exclude same capital improvements from more than one lid calculation.) Agrees to Line (6). 450, (18) Allowable Capital Improvements (19) 650, Bonded Indebtedness (20) 7,965, Public Facilities Construction Projects (Statutes to ) Interlocal Agreements/Joint Public Agency Agreements (21) (22) 5,620, Public Safety Communication Project (Statute 86416) Payments to Retire InterestFree Loans from the Department of Aeronautics (23) (Public Airports Only) (24) Judgments (25) Refund of Property Taxes to Taxpayers Repairs to Infrastructure Damaged by a Natural Disaster (26) (27) TOTAL LID EXCEPTIONS (B) (28) 14,235, TOTAL RESTRICTED FUNDS For Lid Computation (To Line 9 of the Lid Computation Form) To Calculate: Total Restricted Funds (A)Line 16 MINUS Total Lid Exceptions (B)Line 28 9,292, Total Restricted Funds for Lid Computation cannot on completing the LC3 Supporting Schedule. be less than zero. See Instruction Manual Page 8

12 LID COMPUTATION FORM City of Papillion IN Sarpy County COMPUTATION OF LIMIT FOR FISCAL YEAR PRIOR YEAR RESTRICTED FUNDS AUTHORITY OPTION 1 OR OPTION 2 OPTION Restricted Funds Authority (Base Amount) = Line (8) from last year's LC3 Form 9,653, Option 1 (1) OPTION 2 Only use if a vote was taken at a townhall meeting to exceed Lid for one year Line (1) of Lid Computation Form Option 2 (A) Allowable Percent Increase Less Vote Taken (From Lid Computation Form Line (6) Line (5)) % Option 2 (B) Dollar Amount of Allowable Increase Excluding the vote taken Line (A) X Line (B) Option 2 (C) Calculated Restricted Funds Authority (Base Amount) = Line (A) Plus Line (C) Option 2 (1) ALLOWABLE INCREASES 1 BASE LIMITATION PERCENT INCREASE (2.5%) 2.50 % (2) 2 ALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5% 0.51 % (3) 45,888, / 1,523,193, = 3.01 % 2017 Growth per Assessor 2016 Valuation Multiply times 100 To get % 3 ADDITIONAL ONE PERCENT COUNCIL/BOARD APPROVED INCREASE 1.00 % (4) 7 / 8 = % # of Board Members voting "Yes" for Increase Total # of Members in Governing Body Must be at least 75% (.75) of the Governing Body ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE. 4 SPECIAL ELECTION/TOWNHALL MEETING VOTER APPROVED % INCREASE (5) % Please Attach Ballot Sample and Election Results OR Record of Action From Townhall Meeting Page 9

13 LID COMPUTATION FORM City of Papillion IN Sarpy County TOTAL ALLOWABLE PERCENT INCREASE = Line (2) + Line (3) + Line (4) + Line (5) 4.01 % (6) Allowable Dollar Amount of Increase to Restricted Funds = Line (1) x Line (6) 387, (7) Total Restricted Funds Authority = Line (1) + Line (7) 10,040, (8) Less: Restricted Funds from Lid Supporting Schedule 9,292, (9) Total Unused Restricted Funds Authority = Line (8) Line (9) 748, (10) LINE (10) MUST BE GREATER THAN OR EQUAL TO ZERO OR YOU ARE IN VIOLATION OF THE LID LAW. THE AMOUNT OF UNUSED RESTRICTED FUNDS AUTHORITY ON LINE (10) MUST BE PUBLISHED IN THE NOTICE OF BUDGET HEARING. Page 10

14 Municipality Levy Limit Form City of Papillion in Sarpy County Political Subdivision Personal and Real Property Tax Request (Column A) Judgments (Not Paid by Liability Insurance) (Column B) PreExisting Lease Purchase Contracts7/98 (Column C) * Bonded Indebtedness (Column D) Interest Free Financing (Public Airports) (Column E) Tax Request Subject to Levy Limit (Column F) [(Column A) MINUS (Columns B, C, D, E)] Valuation (Column G) Calculated Levy (Column H) [(Column F) DIVIDED BY (Column G) MULTIPLIED BY 100] City/Village 7,392, ,614, ,778, ,635,890, Others subject to allocation OffStreet Parking District Calculated Levy for OffStreet Parking District = (Column F) DIVIDED BY (Column G) MULTIPLIED BY 100 MULTIPLIED BY (Column G) DIVIDED BY (Column G {City/Village Line}) NOTE: Total Calculated Levy Municipality Levy Limit is 45 cents plus 5 cents for interlocal agreements. (773442) [Total of (Column H)] (Box 1) Total Calculated Levy can ONLY be greater than 45 cents if there is Interlocal Agreements. The Calculated Levy for Interlocal Agreements should be the maximum of 5 cents OR LESS. Tax Request to Support Interlocal Agreements 817, (Box 2) Others subject to allocation may include airport authorities, community redevelopment authorities, offstreet parking districts, and transit authorities. Calculated Levy for Interlocal Agreements [(Box 2) DIVIDED BY (Column G {City/Village Line}) (Box 3) MULTIPLIED BY 100] 5 Cents or LESS *Tax Request to Support Public Safety Communication Projects Calculated Levy For Levy Limit Compliance (Box 5) [(Box 1) MINUS (Box 3)] (Box 4) *Tax Request to Support Public Facilities Construction Projects (Box 6) * State Statute Section allows for a special tax to fund public safety communication projects. The tax has the same status as bonded indebtedness. State Statute through allows bonds to be issued for Public Facilities Construction Projects. Amounts should be included in Bonded Indebtedness above. Please indicate the amount specifically used for the communication project in Box 5 and the Construction Projects in Box 6. Board minutes documenting the approval of the taxes must be included. Levy Limit Form Page 11

15 NOTICE OF PUBLIC HEARING Notice is hereby given that the Papillion City Council will hold a public hearing on the 21st day of November 2017 at 7:00 PM at City Hall. The purpose of the hearing is to consider a 30,465,101 net increase to the current expenditures and a 9,001,132 increase to revenues to the City s 2017/2018 budget. The 2016/2017 column has been updated on the State form to actual amounts increasing the 2017/2018 beginning cash by 30,760,302. The amendment increases the necessary cash reserve by 9,296,333 which is primarily a result of the reconciliation of actual cash at September 30, The amendment is to adjust for unforeseen expenses related to carryover projects which were not finalized and fully paid for during the final month of the 2016/2017 fiscal year some of which have related receipts, and revenues and expenditures as a result of the City s most recent annexation. The amendment also decreases the unused restricted funds authority by 36,045. A detailed listing of the specific amendments for this action shall be kept continually current and available with Nancy Hypse, Director of Finance, for public inspection upon request. Current Adopted Budget, Adopted September 5, Actual Disbursements & Transfers 59,234, Actual/Estimated Disbursements & Transfers 84,770, Proposed Budget of Disbursements & Transfers 93,537, Necessary Cash Reserve 30,219, Total Resources Available 123,756, Total Personal & Real Property Tax Requirement 7,392, Unused Budget Authority Created For Next Year 784, Breakdown of Property Tax: Personal and Real Property Tax Required for Bonds 3,614, Personal and Real Property Tax Required for All Other Purposes 3,778,629.70

16 City of Papillion Budget Amendment #1 Fiscal 2017/2018 Revenues Expenditures General Fund insurance r ,336 vehicle maintenance 2a ,336 use of funds previously collected xxx xxxxx 2,500 vehicle maintenance 2a ,500 use of funds previously collected xxx xxxxx 10,000 Consulting 2a ,000 insurance r ,122 vehicle maintenance 4a ,122 Use of reserves xxx xxxxx 25,000 insurance r ,000 Building Maintenance 8a ,000 use of funds previously collected xxx xxxxx 9,497 Equipment 8c ,497 insurance r ,422 vehicle maintenance 8a ,422 insurance r ,891 use of reserves xxx xxxxx 19,109 Storm Repairs Walnut Creek Park Area 8b ,000 use of funds previously collected xxx xxxxx 7,000 Winter Wonderland 8a ,000 Insurance Proceeds r ,000 use of reserves xxx xxxxx 25,000 Ballfield Lighting 8c ,000 use of funds previously collected xxx xxxxx 14,000 Concrete Trail Repairs 8a ,000 use of funds previously collected xxx xxxxx 4,500 Field Improvements 8c ,500 use of funds previously collected xxx xxxxx 2,500 Ground Maintenance 3a ,500 insurance r ,007 vehicle maintenance 3a ,007 use of funds previously collected xxx xxxxx 2,200 Radio Maintenance 3a ,200 use of reserves xxx xxxxx 10,000 Legal 3a ,000 Insurance amount for admin department vehicles damage June 29,2017 hail storm. To allow for major work on code enforcement vehicle. Carryover consulting fees for sprinkler review of commercial projects which is outsourced. Insurance amount for building department vehicles damage June 29, 2017 hail storm. to make necessary repairs due to June 29, 2017 hail storm. To allow for the payment of the self checkout machine which has been ordered. Insurance amount for parks department vehicles damage June 29,2017 hail storm. To repair various items damaged in the June 16, 2017 storm at Walnut Creek Park Area Funding from the Community Foundation for Winter Wonderland expenditures To replace storm damaged light pole at Fricke Field. (May wind storm). Repairs on in progress To carryover for projects being completed. To carryover the agri lime project which is inprogress. To complete necessary sidewalk repairs and associated landscaping Insurance amount for police vehicles damage June 29,2017 hail storm. To allow for the purchase of a multi radio battery charger to accommodate the new radios. To provide funding for an ongoing legal case. 11/2/20172:34 PM 1 of 7

17 City of Papillion Budget Amendment #1 Fiscal 2017/2018 Revenues Expenditures Use of Restricted Funds xxx xxxxx 316 Special Dare Expenditure 3a Use of Restricted Funds xxx xxxxx 9,755 Additional K 9 3a ,755 Use of Restricted Funds xxx xxxxx 8,000 Special Police Donations 3a ,000 use of funds previously collected xxx xxxxx 2,900 Civil Service Testing 3a ,900 insurance r ,126 vehicle maintenance 3a ,126 Use of Restricted Fire Donations xxx xxxxx 30,537 Fire Department Expenditure of Donations 3a ,537 use of MFO Fire Funds previously collected xxx xxxxx 11,896 Cradlepoint modems 3a ,896 Nebraska Env. Quality Storm Water Management r ,759 use of funds previously collected xxx xxxxx 3,011 Storm Water Maintenance 5a ,770 use of funds previously collected xxx xxxxx 33,308 Street maintenance 5a ,205 Cement/Concrete 5a ,103 use of funds previously collected xxx xxxxx 18,405 Insurance 5a 18,405 use of funds previously collected xxx xxxxx 14,209 Engineering 5a ,209 use of funds previously collected xxx xxxxx 8,776 5a ,776 use of funds previously collected xxx xxxxx 14,000 Tank Removal 200 N Adams 3a ,000 use of funds previously collected xxx xxxxx 4,500 Personnel Safety 3a ,500 use of funds previously collected xxx xxxxx 165,000 computer & server rotation 2a ,000 software 2a ,000 use of funds previously collected xxx xxxxx 28,724 Transfer in from Keno r ,500 Consulting Planning Department 9a ,224 To carryover restricted funds for their intended use. To carryover restricted funds for their intended use. To carryover restricted funds for their intended use. To carryover funding for work completed but not invoiced before year end. Insurance amount for Fire department vehicles damage June 29,2017 hail storm. These are donated to the department for equipment purchases. To carryover amount necessary for data connectivity to Sarpy 911 Center To carryover grant funded storm water maintenance Additional street repair issues and additional inhouse street repairs. Funding related to storm damage repairs Legal descriptions for ROS clean up 96th & Portal Rd and 84th and First Street areas. Salt line item for FY2018 was reduced during budgeted workshop by 10,000, this will help to restore that decrease should the salt be necessary this winter. To carryover funding should additional investigation of the site be deemed necessary. Funding for hepatitis B shots To carryover funding in the IT department for to allow computer rotation plan to be brought current and the completion of software changes To carryover consulting for downtown development and related keno funding. 11/2/20172:34 PM 2 of 7

18 City of Papillion Budget Amendment #1 Fiscal 2017/2018 Revenues Expenditures use of funds previously collected xxx xxxxx 3,000 Office Furniture 9c ,000 Use of previously received denotations xxx xxxxx 30,463 Donation Expenditures SumTur 8a ,463 use of funds previously collected permit fees xxx xxxxx 250,000 Transfer to CIP Fund 5e ,000 Transfer in from Keno r ,800 Senior Center Roof 8b ,800 Cash from annexation r ,630 Property tax as a result of annexation r ,355 Motor Vehicle tax r ,437 In Lieu of tax r ,608 Occupation Tax Natural Gas r ,036 Occupation Tax Telephone r ,641 Occupation Tax Cable TV r ,297 Cash to remain in reserves as a result of annexation xxx xxxxx (29,204) SID warrants and expenses prior to annexation 2a ,000 Payment to Springfield Rural Fire District 3d ,448 Electricity 5a Equipment Maintenance 5a Concrete 5a ,000 Fuel 5a ,384 Contract snow removal with State 5a ,000 Salt 5a ,678 Chemicals 5a ,720 Street Lighting 5a ,600 Street Lining 5a ,950 Traffic Signal Maintenance 5a ,400 Personal Costs including benefits 5a ,000 Totals 1,251,869 1,251,869 To carryover funding of furniture purchased at the end of the prior fiscal year. To carryover the use of donated funds for the purpose of making repairs to the amphitheater ceiling. To allow for the funding of a dump truck To re roof senior center to match new building going up beside it. Revenues and expenditures related to the most recent annexation. 11/2/20172:34 PM 3 of 7

19 City of Papillion Budget Amendment #1 Fiscal 2017/2018 Revenues Expenditures Bond Fund Refunding Bond Proceeds r ,000 cost of bond issuance 2a ,000 principal to be called 2d ,000 Cash from annexation r ,404 Cash to remain in reserves as a result of annexation xxx xxxxx (96,701) Property tax as a result of annexation r ,310 Principal Bonds Issued by 137 2d ,000 Interest on Bonds 2d ,013 1,156,013 1,156,013. CIP Fund Transfer in from Keno r ,000 Veterans Park 8b ,000 use of previously collected xxx xxxx 23,500 Library Renovations 8b ,500 use of previously collected xxx xxxx 23,305 Police Parking Lot & Sidewalk 3b ,305 use of previously collected xxx xxxx 10,731 Police Roof 3b ,731 use of previously collected xxx xxxx 427,229 Concrete Street Repairs 5b ,229 Bond Proceeds r ,050,000 Reimbursement to cash reserves xxx xxxx (28,407) Jr High Overpass 5b ,021,593 Papio NRD r ,378 Federal Grant r ,876 Reimbursement to cash reserves xxx xxxx (12,909) Walnut Creek Connector Trail 5b ,345 Use of Bond Proceeds Previously issued xxx xxxx 2,675, th Street 5b ,747, th Street 5b ,279 Highway Allocation Bonds r ,530,000 Cornhusker Road 117th to 120th 5b ,530,000 Use of Bond Proceeds Previously issued xxx xxxx 680,475 Schram Rd 84th to 90th 5b ,475 To allow for the potential refunding of bonds originally issued by SID 217 Debt service and related revenues from annexation. To carryover for the final payment of the park sign which is in progress To allow for the completion of the library project operable door To carryover the funding for the necessary improvements to the parking lot at the police department along with sidewalks To complete the roof project at the police department. To carryover funding of street repairs to reflect the issuance of bonds upon the completion of the overpass being which is paving district To carryover trail projects and the related funding and a partial reimbursement of funds previously spent on the Walnut Creek Connector Trail project. To carryover capital projects not yet completed with the funding coming from bonds already issued for the projects. To carryover capital project along with the original financing source of bond proceeds. To carryover capital project not yet completed with the funding coming from bonds already issued for the project. 11/2/20172:34 PM 4 of 7

20 City of Papillion Budget Amendment #1 Fiscal 2017/2018 Revenues Expenditures Sarpy County r ,040,096 SID r ,730 Reimbursement to cash reserves xxx xxxx (1,201,658) Schram RD Turkey to W of 108th 5b ,168 NDOR r ,200,000 Sarpy County r ,114 SID 264 r ,057 use of previously collected xxx xxxxx 104,829 84th Gold Coast to Schram 5b ,500,000 use of previously collected xxx xxxx 112,661 N 85 Crosswalk 2nd Street 5b ,661 use of previously collected xxx xxxx 112,000 84th Street Traffic Control 5c ,000 use of previously collected xxx xxxx 9,666 Tandem Dump Truck 5c ,666 use of previously collected xxx xxxx 9,770 Traffic Signals 5b ,770 use of previously collected xxx xxxx 52,800 NDOR r ,200 96th & Highway 370 5b ,000 use of previously collected xxx xxxx 97,824 Portal Road 5b ,824 Transfer in from General Fund r ,000 Dump Truck 5c ,000 Carryover road project and related funding which was not completed at fiscal year end. Carryover road project and related funding which was not completed at fiscal year end. To carryover capital project not yet completed at previous fiscal year end. To carryover capital project not yet completed at previous fiscal year end. To carryover capital project not yet completed at previous fiscal year end. To carryover capital project not yet completed at previous fiscal year end. To carryover capital project not yet completed at previous fiscal year end including related revenue. To carryover capital project not yet completed at previous fiscal year end. To allow for the purchase of an additional dump truck Totals 10,308,196 10,308,196 CIP 1/2 cent Fund Community Center 8B ,794,716 Papio Bay 8B ,807 Lincoln Road B ,482,011 Use of bond proceeds and interest earned on hand xxx xxxx 16,403,534 16,403,534 16,403,534 Carryover all available bond proceeds and interest earned on the bond proceeds to the projects related to the issuance of the bonds. 11/2/20172:34 PM 5 of 7

21 City of Papillion Budget Amendment #1 Fiscal 2017/2018 Revenues Expenditures Water Fund Use of Insurance proceeds xxx xxxx 148,962 Building Maintenance 19a ,962 use of funds previously collected xxx xxxx 3,221 Computer Maintenance 19a ,221 use of funds previously collected xxx xxxx 3,908 Equipment Maintenance 19a ,908 use of funds previously collected xxx xxxx 17,141 Water Plant Maintenance 19a ,141 use of funds previously collected xxx xxxx 144,104 Well Maintenance 19a ,104 use of funds previously collected xxx xxxx 2,984 Engineering 19a ,984 use of funds previously collected xxx xxxx 34,582 Long Range Plan Water 19a ,582 use of funds previously collected xxx xxxx 34,680 Land 19b ,680 use of funds previously collected xxx xxxx 1,200 Line Location Services 19a , , ,782 Sewer Fund Sewer Indirect 18a ,607 use of funds previously collected xxx xxxx 319,607 Sanitary Sewer 18b ,000 use of restricted outfall funds xxx xxxx 500,000 use of funds previously collected xxx xxxx 15,000 Personal Costs including benefits 18a , , ,607 Golf Fund Golf cart rentals r ,000 Well Maintenance 20a ,000 25,000 25,000 Storm damage repairs SCADA Programing for remote plant operation Pump rebuild for Backwash recovery Chlorine pump replacements and new doors 81 Series well electrical upgrades Analysis of emergency power for generator MT 18 transfer permit Ferrallgas cleanup and demo Costs for potential line locates in the annexed area. Carryover funding for invoice not received from City of Omaha. Funds have been collected through sewer billing. Carryover the cost to construct the sanitary sewer for the Thrasher development. Portion of additional staff member for the annexation to help maintain the sewer lines. Increasing golf cart rental to allow for the necessary maintenance to well pumps. The increase to revenue is in line with FY2017 actual receipts. 11/2/20172:34 PM 6 of 7

22 City of Papillion Budget Amendment #1 Fiscal 2017/2018 Revenues Expenditures MFC Business Park Cost associated with re platting 9a ,800 use of cash reserves xx xxxx 11,800 11,800 11,800 Carryover funds to be used related to the pending sale within the Business Park Keno Fund Transfer to General Fund 9a ,500 use of cash reserves xx xxxx 27,500 Transfer to General Fund 9a ,800 use of cash reserves xx xxxx 27,800 Transfer to CIP Fund ,000 use of cash reserves xx xxxx 28,000 83,300 83,300 To carryover transfer related to the downtown development project consulting fees which is being carried over in the planning department. Transfer to General Fund for senior center roof. To carryover funding related to Veteran's Park. 11/2/20172:34 PM 7 of 7