FY City Commission Adopted Budget

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2 City of Treasure Island, Florida FY City Commission Adopted Budget CITY COMMISSION Robert Minning, Mayor Vice Mayor, Phil Collins, District 1 Commissioner, Tim Ramsberger, District 2 Commissioner Patrick Jeffares, District 3 Commissioner Alan Bildz, District 4 October 2015 City Manager Reid Silverboard Finance Director Amy L. Davis

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4 TABLE OF CONTENTS PAGE Transmittal Letter... Preface 1-8 Budget Calendar... Preface 9-10 Budget Summary... Preface 11 General Fund: Summary, Charts & Graphs Five-Year Projection General Fund Five-Year Revenue Projection General Fund Revenue % Comparison General Fund Expenditures: Department Summary General Fund City Commission Administration Personnel Finance City Clerk Legal Information Technology Police Police Marine Police Detail Service Fire & EMS Community Improvement Department DPW Beach Improvement DPW Municipal Services DPW Causeway DPW Equipment and Vehicle Maintenance Recreation Administration Beach Facilities Treasure Bay Clubhouse and Maintenance Parks Non-Departmental Transit (Beach Trolley) Library Special Revenue Funds: Local Option Sales Tax Fund Police Training Fund Police Contraband Fund County Gas Tax Fund Transportation Trust Fund Enterprise Funds: Water Pollution Control Fund Solid Waste Fund Storm Water Management Program Fund Capital Projects Capital Projects Fund Capital Improvement Program Totals by Fund Capital Improvement Program by Departments Capital Improvement Program by Fund Budget Information Appendix

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6 City of Treasure Island, Florida th Avenue, Treasure Island, FL Phone (727) Fax (727) October 1, 2015 Honorable Mayor and City Commissioners This final Budget for the City of Treasure Island for the Fiscal Year beginning October 1, 2015 and ending September 30, 2016 was adopted on September 15, 2015 by Ordinance by the City Commission. This budget was prepared in accordance with all applicable City, State and Federal requirements and accounting standards. The FY 2016 budget is $18,480,284 for all funds, including $10,760,888 for the General Fund. Adopting the annual City Budget is one of the most important decisions the City Commission makes because it establishes the priorities for the City through the allocations both in funding and staff resources. Although the economy has improved over the past few years, it is still challenging to balance the needs and wants of the community with the available revenues. There are many infrastructure needs of the City that must be addressed, while operating costs are increasing at a rate that is outpacing growth in some of our revenue streams. With the improving economy, it is a good time to review and renew our long-term focus and strategic initiatives, the vision and the goals for the community, and to prepare for the next inevitable economic downturn. As mentioned above, the budget essentially sets the priorities for the City through funding decisions and helps to shape those priorities into future plans and policies. This is done by enabling the budget to be a Financial Plan, a Policy Document, the Operations Guide as well as the Communication Device. As a Financial Plan, the budget outlines the financial structure necessary for financial stability and provides a five-year projection of the General Fund fund balance and the funding proposed for the Capital Improvement Program (CIP). Also identified, are the unfunded CIP projects that need to be undertaken during the projection period. These capital and infrastructure needs are identified to initiate the conversation among the Commission, community and staff to address outstanding infrastructure needs and the long-term financial strategy for the City to position it for the future. As a Policy Document, the budget identifies and establishes service levels, programming and the level of capital investments. As an Operation Guide, the budget establishes the funding and staff resources needed by each Department for daily operations, major projects and to handle the unanticipated projects or events that arise during the course of the year. Finally, as a Communication Device, the budget is the device used to communicate the financial plan, city Preface - Page 1 Adopted Budget

7 policies and operations guide in a format that is intended to be easily understood through graphs, charts and narrative description. Several changes to the format of the Budget have been included in this document with the hope that the Commission will find it useful in prioritizing the limited financial resources and making decisions on strengthening the long term financial stability of the City. The most significant change is the inclusion of a five-year projection of revenues and expenditures for the General Fund. The projection illustrates where the Fund is likely headed with current revenue sources and service levels. The projection highlights the City s dependence on the LOISS Fund for Capital project funding. The Budget also includes a prioritized five-year Capital Improvement Program. The CIP shows both the General and LOISS funds funded for the five-year period. The County Gas Tax and Enterprise Funds proposed CIP take into account the available fund balance and future revenue available. There is a total of $27M in unfunded projects identified, including major future infrastructure investments such as the replacement of City Hall, parking garages and causeway projects. The unfunded projects, particularly relating to the Causeway demonstrates the need to seriously consider tolls to fund ongoing operations, periodic major maintenance of the bridges as well as the roadway, drainage, landscaping and ancillary improvements. Currently, this cost is a burden to the General Fund and limit the City s flexibility in enhancing services, increasing capital funding and presents a significant future liability as the causeway and bridges age. Summary of the FY Adopted Budget Following is a brief summary by fund of the total Budget. All Funds Summary Revised Proposed FY 2015 FY 2016 Difference % Difference Personnel $8,288,445 $8,578,438 $289,993 3% Operating 6,578,180 6,421, ,315-2% Capital 10,175,998 2,099,251-8,076,747-79% Other* 910,090 1,380, ,640 52% Total $25,952,713 $18,480,284 -$7,472,429-29% *Other Expenditures include Debt Service, Transfers and Contingency The funds with personnel costs reflect an overall increase in personnel-related costs of 3%, while operating costs reflect overall decrease of 2%. Capital costs vary from year to depending on the projects programmed, of which several larger projects were scheduled in FY 2015 such as the Gulf Blvd Undergrounding and Beautification project, the painting and concrete repairs to the Bascule Bridge and several larger sewer projects (Sewer Main Relining and Lift Station rehabilitation). Other costs, includes debt service, inter-fund transfers and contingency reflects a 47% increase largely due to new debt service that will be used as a bridge loan for the Gulf Blvd Undergrounding and Beautification project. Preface - Page 2 Adopted Budget

8 Budget Challenges Lack of real growth in revenues continues to be a challenge in the development of the annual budget. The City continues to balance available funding with the needs and wants of our citizens and business owners. The primary issues and/or highlights for the budget were: Property Tax: This is the third year since FY that has seen an increase in assessed values in Treasure Island. This is a reflection of a much better economy both locally and nationally and all areas within Pinellas County experienced an increase in assessed property value. However, among the 10 Beach Cities, from Belleair Beach to St. Pete Beach; Treasure Island s growth in assessed value was the third lowest. Communication Service Tax (CST): The CST continues to decline and is projected to come in $35,000 to $45,000 under budget this current fiscal year and potentially decline by 1 to 2% a year. This is due to the price of communication services declining and an overall demand for different types of services changing with the ever-increase technology advances. Health Insurance: The budget includes an increase by10.3% or $88,823 to cover the increase in Health Insurance. Police/Fire Pension: The City participates in the Florida Retirement System (FRS) to provide pension benefits to Police and Fire employees. The contribution rate for the next fiscal year is increases from 19.82% to 22.04% of covered payroll and represents an increase of 11.2% or $53,299. The employee contributes 3% to FRS. LOISS Fund: LOISS, otherwise known as the Penny for Pinellas is due to expire in December 31, 2019 with the next extension Penny 4 up for referendum late The CIP projects are projected to use the remaining projected funding available in the LOISS Fund through 2019 anticipating the expiration of the current extension Penny 3. Potential future projects for LOISS funding are shown as unfunded projects totaling over $12M, including $8M for City Hall replacement is shown. If the extension is not approved by voters, the General Fund is the only other fund to absorb the City s future capital and public safety vehicle needs. The Penny for Pinellas has been a great way to keep property taxes lower and allows for approximately onethird of the 1% sales tax to be paid by Pinellas County visitors and tourist. Long-term road maintenance and rehabilitation: The County Gas Tax does not generate enough revenue to maintain an appropriate resurfacing schedule city-wide. If roads go too long without being resurfaced, it presents a higher probability that the road will require a complete reconstruction in the future. Reconstruction is significantly more expensive than re-surfacing; therefore, a preventative maintenance program is crucial in order to contain future costs for maintaining the City s roads. The current gas tax levied by the County and then shared among the municipalities is 6 cents per gallon of fuel sold. The increase in the fuel economy of new cars, coupled with consumers desire to use less fuel has caused this revenue source to be nearly flat for years with no real future growth projected. Maintaining our roads at funding level available through the County Gas Tax will continue to be a challenge for the City. Preface - Page 3 Adopted Budget

9 Long-term General Fund Balance Planning: The five-year projections shows a declining trend in the unassigned fund balance, of which everyone agrees is a trend that needs to be addressed. While a higher fund balance is desired, the method of how to increase the fund balance can vary greatly. I had two recommendations for future consideration to enable the City to protect and increase the fund balance over several years. The solutions need to be sustainable for the long-term and limit the burden on the citizens and business owners as much as possible. The first recommendation is to establish a Revenue Stabilization fund. This fund is essentially a reserve fund to be utilized to ensure adequate funding is available to maintain services during periods of significant revenue declines (both anticipated and unforeseen) and to address unfunded mandates. Guidelines governing the use of budget stabilization reserves should be established to ward off dependence on use of the funds as a sole means of addressing shortfalls in revenue or to fund projects. Limiting the use of these funds will result in being faced with difficult decisions for reducing expenditures or services, creating new revenue sources and adopting policies to facilitate private reinvestment in the community. The second recommendation is the serious consideration of a dedicated funding source for the Causeway and bridges. The City has absorbed the on-going operating costs (ranging from $600,000 to $700,000 for past 3 years) within the General Fund and paid for capital projects from General Fund reserves and other Capital Funds such as LOISS and County Gas Tax. For the past eight years the Causeway has taken the financial resources needed for the maintenance and improvement of General Fund infrastructure, equipment and facilities. Over the next five years, approximately $3,000,000 in maintenance projects is needed for the Causeway Bridges and Causeway roadway. The recommendation of this funding source is moving forward with the revenue analysis, and engineering and design for implementing Causeway Tolls. The expenses of the Causeway have been funded solely by the taxpayers of Treasure Island, and these expenses will continue to increase as the bridges and roadway ages. By implementing tolls, the citizens and business owners can benefit from visitors and non-residents paying a significant portion of the tolls. Budget Highlights The Adopted Budget for Fiscal Year provides for sustained current operation and service levels. It continues to be a goal to work towards increasing the unassigned General Fund balance to at least $2,500,000 over the next several years. Additionally, as outlined below, the millage rate and utility fees have no increase. Maintained the existing tax rate of mills composed of mills for Operations 0.45 mill to replace Utility Tax revenue pledged for debt service for the Capri and Palms bridges and the Central Beach Trail reconstruction 0.1 mill for Causeway Bridges Renewal and Replacement for major maintenance/repair 0.1 mill for City Infrastructure, Facilities and Equipment Renewal and Replacement for major maintenance/repair/replacement Preface - Page 4 Adopted Budget

10 No increase in the Sewer Rate, the Stormwater Utility Rate, or garbage and recycling rates for FY Adopted the Wastewater Rate Study setting the rates for the periods FY 15-16, FY and FY Revenues 1. Conservative revenue estimates are utilized to allow for unanticipated changes in collection levels or economic deterioration. State sales tax and municipal revenue sharing, revenue estimates are calculated in large part based on information provided by the Florida Department of Revenue's Office of Tax Research. 2. The General Fund includes the building plans review, permitting and inspections activity revenue which has significantly increased and has exceeded projections in FY Going forward, however, this revenue is difficult to project and one building project can significantly change the amount of revenue from year to year. By State Statute, the revenue from building activity must be used solely for the purpose of providing building services. Note the Building assignment portion of the fund balance is used to track the accumulation of revenue versus expenditures to determine the balance of this assignment. Expenditures 1. FRS contribution for Police and Firefighter/EMT/Paramedics increased by 11.2% of covered payroll. Retirement contributions for all non-union employees remain unchanged. 2. Personnel changes to increase the efficiency and effectiveness of our staffing: Changed two part-time 32 hour per week Beach Facilities employees to 40 hour full-time in order to provide better coverage of beach facilities. This will allow staff to discontinue hiring security guards on Sunday evening for Gulf Front Park. Downgraded the part-time Account Specialist in Finance to Finance Assistant Increased the Permit Clerk in CID from 37.5 hours to 40 hours per week. Reorganization of Public Works Department: Upgraded two Foreman Positions to two Public Works Supervisor positions. One Public Works Supervisor will be responsible for WPC, Sanitation, and Stormwater. The other Public Works Supervisor will be responsible for Vehicle and Equipment Maintenance, Municipal Facilities and Beach Improvement. One Assistant Public Works Director will be responsible for the Bascule Bridge and Purchasing, which the other Assistant Public Works Director will be responsible for: Developing the multi-year Capital Improvement Projects for the City Engineering design, management and coordination of projects Overseeing major rehabilitation and providing construction management Function as Public Works Safety Coordinator Function as GIS Coordinator and serve as the City Engineer to perform engineering plans review to assist Community Improvement. Assigned to some of the Bascule Bridge responsibilities to ensure that when Hal Bruce is ready to retire the department has institutional knowledge associated with the Bascule Bridge responsibilities. Preface - Page 5 Adopted Budget

11 This reorganization decreases the number of positions within Public Works from 46 to 45 employees with the elimination of the Mechanic Helper. In May 2016 the department will decrease by one additional position to 44 with the retirement of the Sanitation Foreman. The reorganization of Public Works will achieve the following cost savings: Re-classifying the Municipal Services Foreman to Public Works Supervisor position (Municipal Services) will increase salary costs by10% or $5, per year ($7, including 31.5% benefits); Re-classifying the WPC Foreman to Public Works Supervisor position (WPC/Sanitation) will increase salary costs by 10% or $5, per year ($7, including 31.5% benefits) The eliminate of the Mechanic Helper position is an annual savings $16,257 salary ($19,489 salary & fringe) The elimination of the Foreman position in the Sanitation Division after May 2016 is an annual savings of $59,864 ($90,282 salary & fringe). The net savings to the City as a result of the reorganization is approximately $90,000 after the retirement of the Sanitation Foreman. 3. The budget includes increases to Health Insurance (10.3%), Flood Insurance (expected to increase 25%) and all other insurances approximately by 5%. 4. Wages: The budget includes the implementation of a living wage standard for employees. A living wage is a minimum hourly wage of $12.50 for full-time and $10.50 for part-time employees for a total cost of $15,326. The budget provides for a salary increase averaging 3.5% for general employees. 5. The BDMS software used by Community Improvement Department is being replaced with Tyler compatible software module for building permits, planning and zoning, code enforcement and business licenses tax. The total cost including software, training, mobile equipment, and data conversion is $120,564. Once implemented, this software will allow builders to check status of permits, reviews permits and schedule inspections on-line. It will facilitate collection of data relating to Code Enforcement, Planning and Zoning issues, and Business Licenses by parcel. Funding for this purchase is the assigned building division fund balance within the General Fund. 6. Moving towards harnessing today s technology to allow for on-line and phone apps to conduct City business, the implementation of the SeeClickFix App (Treasure Island Porthole) was completed in recent months. This phone app provides a portal to file complaints, report unsafe conditions, check on status of requests for services and a variety of other uses. SeeClickFix applications have been implemented by several cities including St. Petersburg and also by Pinellas County. Preface - Page 6 Adopted Budget

12 Conclusion: The adopted FY Budget continues to balance the City's limited financial resources with the residents and business owner's needs and wants to maintain their desired quality of life along with_funding the City's capital needs. We believe the budget and staffing levels are prudent and responsive to the overarching need to keep the City's General and Enterprise Funds on a sound financial footing. We have ensured responsible maintenance and repair of existing facilities, streets and equipment replacements to the extent possible with the available funding and will continue to look for opportunities to consolidate, contract or share services with our neighboring communities. We are fortunate to have an employee work force that is dedicated to making Treasure Island a great place to live, work and visit. Together, the City Commission and Department Directors worked to generate a budget that reflects this organization's commitment to professionalism, communication, and long term fiscal responsibility to its residents and business owners. I would like to especially thank Finance Director Amy Davis and Assistant Finance Director Junko Brown as well as Personnel Director Jennifer Poirrier and Personnel Assistant AJ Sarko for the long hours put in to developing and refining this budget. The Staff looks forward to assisting City Commission in its continuing stewardship of our community. Sincerely, Reid Silverboard City Manager Budget Message FY Adopted Budget Preface - Page 7 Adopted Budget

13 City of Treasure Island, Florida Budget Calendar for Fiscal Year Date Description of Duties & Actions Done by: 06/1/2015* Estimate of Taxable Values from: Prop. Appraiser 07/1/2015* Preliminary Taxable Value (DR-420) from: Prop. Appraiser 07/06/2015 Proposed Budget Distributed to Commission Finance Director 07/15-17/2015 Budget Workshop (9:00 am to 12:30 pm) Commission 07/17/2015 Workshop/Mtg Discuss Proposed Millage Commission 07/21/2015 Adoption of Resolution for Proposed Millage Rate and finalize the date, time & place for Public Hearings for the FY Budget 08/4/2015* Advise Property Appraiser of Proposed Millage Rate, date, time & place of public hearing Via DR /21/2015* Mail Notice of Proposed Property Taxes-DR474, TRIM Notices Commission Finance Director Prop. Appraiser 08/26/2015 Commission Proposed Budget to Commission Finance Director 09/3/2015 Comm. Bus. Mtg. (6:00 pm) - Thursday Commission TRIM Hearing-Tentative Millage Resolution, 1 st Reading-Budget Ordinance Commission Regular Mtg. following Public Hearing Commission Workshop (following meeting) 09/12/2015 Advertise Intent to Adopt Final Budget Budget Summary/Notice of Proposed Tax Increase/Notice of Budget Hearing City Mgr /Fin Dir 09/15/2015 Comm. Public Hearing. (6:00 pm)- Tuesday Final Millage Resolution, Final Budget Adoption (2 nd Reading/ Budget Ordinance) Commission Regular Mtg. (following Public Hearing) Commission Workshop (following meeting) Commission *Date set by Property Appraiser Preface - Page 8 Adopted Budget

14 City of Treasure Island, Florida Budget Calendar for Fiscal Year Continued Date Description of Duties & Actions Done by: By 09/18/2015 Notify Property Appraiser of Adopted Millage City Mgr /Fin Dir 10/06/2015* Final Taxable Value prior to VAB-DR-422 from: Prop. Appraiser 10/09/2015* Re-compute Final Millage (DR-422) & Return to Property Appraiser / Tax Collector City Mgr /Fin Dir By 10/15/2015 Submit TRIM Compliance packet to Florida Department of Revenue for certification of compliance City Mgr /Fin Dir *Date set by Property Appraiser Preface - Page 9 Adopted Budget

15 CITY OF TREASURE ISLAND ADOPTED BUDGET FY ADOPTED REVISED PROJECTED ADOPTED % +/- ACTUAL BUDGET BUDGET BUDGET BUDGET FY16 to FY 2014 FY 2015 FY FY 2015 FY 2016 FY15 GENERAL FUND $ 10,620,792 $ 10,253,320 $ 10,409,579 $ 10,607,979 $ 10,760, % WATER POLLUTION CONTROL $ 3,470,697 $ 3,432,384 $ 5,536,071 $ 5,314,753 $ 3,823, % SOLID WASTE $ 1,752,273 $ 1,893,141 $ 2,058,140 $ 1,927,937 $ 1,737, % STORM WATER MANAGEMENT $ 414,314 $ 1,131,046 $ 1,651,109 $ 1,622,996 $ 900, % LOCAL OPTION SALES TAX $ 784,994 $ 717,576 $ 1,161,502 $ 1,054,916 $ 686, % POLICE TRAINING 2 $ - $ - $ - $ - $ 9, % POLICE CONTRABAND FUND $ 6,681 $ 7,000 $ 7,000 $ 3,671 $ 4, % COUNTY GAS TAX $ 142,096 $ 40,000 $ 1,023,660 $ 1,023,660 $ 100, % TRANSPORTATION TRUST FUND $ - $ - $ - $ - $ % CAPITAL PROJECTS FUND 3 $ 1,110,787 $ 3,744,807 $ 4,105,652 $ 2,743,644 $ 456, % TOTAL BUDGET $ 18,302,635 $ 21,219,275 $ 25,952,713 $ 24,299,557 $ 18,480, % Less: INTERFUND TRANSFERS $ (1,037,596) $ (4,690) $ (4,690) $ % NET TOTAL BUDGET $ 17,265,039 $ 21,219,275 $ 25,948,023 $ 24,294,867 $ 18,480, % 1) Revised Budget is the adopted budget plus encumbrances from prior years, carryforwards and budget adjustments. 2) Will be closing Police Training Fund and collapsing into the General Fund at the end of FY ) The difference from the prior year is due to the Gulf Blvd Undergrounding project. Revised: 10/21/2015 Preface - Page 10 Adopted Budget

16 GENERAL FUND The General Fund is the City's major operating fund, where most of the City s operating costs are paid for. All revenues which by law or administrative control are not in separate funds are deposited in the General Fund. The General Fund is used to provide police and fire services; building inspection and planning/zoning; operation, repairs, maintenance and beautification of municipal facilities including roadways, bridges and city buildings, equipment and land; recreation and leisure programs; and overall City administration including management, information technology, financial, human resources and legal advice. The primary source of revenue to the General Fund is the local property tax which accounts for about 44% of the fund revenue. Other major sources of revenues are the utility taxes and other taxes which account for about 14% of the revenue in the fund. Also in the General Fund is revenue from franchise fees, licenses and permits at 11%, intergovernmental transfers at 6%, charges for services 22%, fines and forfeitures at 1% and miscellaneous revenue at 1%. Adopted Budget - Page 1 of 174

17 City of Treasure Island Millage Rate History Adopted Budget - Page 2 of Proposed 2016 General Operating Millage Replacement Revenue for Debt Bridge Replacement & Renewal Millage General Replacement & Renewal Millage

18 Treasure Island Property Taxes Levied versus Millage Rate by Year $6,000,000 $5,000,000 Adopted Budget - Page 3 of 174 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $ Proposed 2016 General Operating Millage Replacement Revenue for Debt Bridge Replacement & Renewal Millage General Replacement & Renewal Millage

19 $1,389,610 $1,486,699 City of Treasure Island Taxable Value History (in 000's) Adopted Budget - Page 4 of 174 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $1,799,373 $1,856,323 $1,654,513 $1,493,151 $1,318,742 $1,272,175 $1,244,977 $1,300,699 $600,000 $400,000 $200,000 $ Proposed 2016

20 18% 17% Budget 2016 General Fund Expenditures and Unassigned Fund Balances and Fund Balance as a percentage of Expenditures $12,000,000 Expenditures 14% 20% 19% Adopted Budget - Page 5 of 174 $10,000,000 $8,000,000 $6,000,000 $4,000,000 17% Fund Balance 15% 18% 16% 19% 22% 17% 27% 35% 26% 27% $2,000,000 $ Proj 2015

21 Operating Expenses Capital Other FY General Fund Budget by Expenditure Category Adopted Budget - Page 6 of 174 Personnel Costs

22 CITY OF TREASURE ISLAND ADOPTED REVISED PROJECTED ADOPTED COMMISSION ADOPTED BUDGET FY ACTUAL BUDGET BUDGET FY END BUDGET BUDGET BUDGET BUDGET BUDGET GENERAL FUND PROJECTION FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 % OF FUND BALANCE OF EXPENDITURES 19% 19% 18% 18% 17% 16% 16% 18% 21% % CHANGE IN PROPERTY TAX REVENUE 11.3% 7.0% 7.0% 7.0% 7.0% 5.0% 5.0% 5.0% 5.0% Fund Balance added (-)/Used (+) 534,530 65, , ,551-96,635-72, , , ,574 Proposed FY FY 2020 Budget Projection General Fund Adopted Budget - Page 7 of 174 REVENUE Property Taxes 4,213,370 4,508,115 4,508,115 4,507,740 4,821,990 5,062,590 5,315,220 5,580,480 5,859,010 Other Taxes 1,436,349 1,421,000 1,421,000 1,439,000 1,494,740 1,514,040 1,530,450 1,550,940 1,568,370 License & Permits 1,224,154 1,118,800 1,118,800 1,792,690 1,212,330 1,169,480 1,175,550 1,182,000 1,189,520 Intergovernmental 595, , , , , , , , ,860 Charges for Services 2,242,874 2,214,370 2,214,370 2,364,130 2,421,034 2,484,380 2,539,660 2,596,020 2,656,130 Fines & Forfeitures 99, , , , , , , , ,000 Miscellaneous 104, , , , , , , , ,910 Other/Inter-Fund Transfer 169,940 5,000 5, , From Fund Balance TOTAL REVENUE 10,086,262 10,187,339 10,187,339 10,941,530 10,857,523 11,147,200 11,506,390 11,874,460 12,265,800 From/(To) Total Fund Balance 534,530 65, ,240 (333,551) (96,635) (72,872) (213,226) (531,527) (544,574) TOTAL REVENUE & FUND BALANCE 10,620,792 10,253,320 10,409,579 10,607,979 10,760,888 11,074,328 11,293,164 11,342,933 11,721,226 EXPENDITURES Personnel (3-4% growth) 6,589,558 6,855,046 6,967,867 6,984,145 7,216,099 7,504,743 7,804,933 8,117,130 8,441,815 Operating (2.5% growth) 2,482,411 2,527,470 2,695,278 2,898,378 2,661,351 2,727,884 2,796,082 2,865,984 2,937,633 Capital & CIP Projects 144,561 61,980 99,426 83, , ,090 52,580 57,080 39,080 Debt Svc/Other/Contingency 536, , , , , , , , ,697 Transfers to other funds 867, ,690 4, TOTAL EXPENDITURES 10,620,792 10,253,320 10,409,579 10,607,979 10,760,888 11,074,328 11,293,164 11,342,933 11,721,226 ENDING AVAILABLE FUND BALANCE $2,045,722 $1,937,984 $1,918,994 $1,863,202 $1,845,291 $1,728,974 $1,753,340 $2,096,037 $2,446,791 Revised: 10/21/2015

23 Adopted Budget - Page 8 of 174 Proposed FY FY 2020 Capital Improvement Projects General Fund ADOPTED REVISED PROJECTED ADOPTED BUDGET BUDGET FY END BUDGET BUDGET BUDGET BUDGET BUDGET CAPITAL IMPROVEMENT PROJECTS DEPT FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Replace Personal Protective Gear for Firefighters FIRE 7,000 7,000 7,000 Replace Building Division Software CID Building Fund Balance Assignment 480 9,480 9,480 9,480 9,480 IT Offsite Back-up IT 11,000 11,000 11,000 11,000 11,000 Resurf. Isle of Capri & Isle of Palms Shuffleboard Crts REC 4,800 Capri Ballfield Bleacher Shade Structure (safety) REC 4,465 Total CIP Operating 27,745 27,480 27,480 20,480 20,480 Replace Building Division Software CID Building Fund Balance Assignment 119,604 Replace Code Enforcement Vehicle (#469) CID 19,010 Laser Fiche Upgrade $20,000 - split w/420,430,450 IT 7,200 7,200 7,200 IT Comuter/Equipment Replacement IT 10,000 10,000 10,000 16,100 16,380 16,380 16,380 16,380 City Main Server Replacement (completed) IT 6,840 6,840 6,840 Police File Server Replacement IT 6,000 Network Equipment Replacement Upgrade IT 6,000 3,000 5,000 6,000 IT Offsite Back-up IT 7,500 TITV Camera Replacement IT 2,200 2,200 2,200 2,200 Clock Tower System Move IT 21,000 Replace City Hall Airconditioner PW 10,800 12,000 Zero Turn Mower Repl. (FY 2015 completed) PW 10,000 10,000 8,582 11,000 Sign Inventory FEMA (GPS to GIS) PW 50,000 Beach Renourishment Buoy Relocation PW 5,000 Treasure Bay 4x4 Truck Replacment REC 25,470 25,470 5,000 26,000 Treasure Bay Fairway & Greens Mowers Repl. REC 45,000 Treausre Bay Benches & Picnic Tables Replacment REC 6,630 Beach Pavilion and Sunset Vista Outdoor Shower Repl. REC 7,080 Beach Pavilion Picnic Tables REC 8,630 SB Pavilion Shade Structure for Play Structure REC 17,500 Buses (2 used) for Children's Program REC 40,000 TOTAL CAPITAL IMPROVEMENT PROJECTS 59,510 59,510 37, , ,590 50,080 54,580 36,580 Revised: 10/21/2015

24 Total Beginning Fund Balance 3,306,255 3,639,806 3,736,440 3,809,313 4,022,539 4,554,066 Total Revenue 10,941,530 10,857,523 11,147,200 11,506,390 11,874,460 12,265,800 Total Expenditures -10,607,979-10,760,888-11,074,328-11,293,164-11,342,933-11,721,226 Total Ending Fund Balance 3,306,255 3,639,806 3,736,440 3,809,313 4,022,539 4,554,066 5,098,640 Fund Balance Projection as of End of Year General Fund PROJECTED ADOPTED ENDING FY END BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Adopted Budget - Page 9 of 174 Assigned - Beach Improvements 500, , , , , , ,000 Assigned - Capital Renewal & Replacement 162, , , , , , ,284 Assigned -.10 Mill Bridge R & R 0 134, , , , , ,640 Assigned -.10 Mill Facilities R & R 126, , , , , ,635 1,057,925 Assigned - Next Year's Budget Appropriation 335, Restricted - Building Division fund balance 136, , , , , ,760 0 Unassigned Fund Balance 2,045,722 1,863,202 1,845,291 1,728,974 1,753,340 2,096,037 2,446,791 Total Ending Fund Balance 3,306,255 3,639,806 3,736,440 3,809,313 4,022,539 4,554,066 5,098,640 Difference in Fund Balance each Year Assigned - Beach Improvements Assigned - Capital Renewal & Replacement Assigned -.10 Mill Bridge R & R 134, , , , , ,290 Assigned -.10 Mill Facilities R & R 134, , , , , ,290 Assigned - FY 2015 Budget Appropriation -335, Restricted - Building Division fund balance 582, , , , , ,760 Unassigned Fund Balance -182,520-17, ,318 24, , ,754 Total 333,551 96,635 72, , , ,574 Revised: 10/21/2015

25 CITY OF TREASURE ISLAND ADOPTED CITY COMMISSION BUDGET - GENERAL FUND - 5 YEAR REVENUE PROJECTIONS ADOPTED BUDGET FY ADOPTED REVISED PROJECTED ADOPTED ACTUAL BUDGET BUDGET FY END BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 INTERGOVERNMENTAL State Revenue Sharing 183, , , , , , , , , Alcoholic Bevg Licenses 12,879 20,000 20,000 14,000 15,000 15,000 15,000 15,000 15, Half Cent Sales Tax 387, , , , , , , , , Fire Education 3,240 2,000 2,000 3,240 3,240 3,240 3,240 3,240 3, Fuel Tax Refund 6,678 8,000 8,000 6,500 7,000 7,070 7,140 7,210 7,280 Total Intergovernmental 595, , , , , , , , ,860 TAXES $ $ 5,498,430 Property Tax Rate Property Tax Revenue $ 4,210,245 $ 4,228,510 $ 4,228,510 $ 4,228,160 $ 4,523,570 $ 4,749,750 $ 4,987,240 5,236,600 Bridge R&R (.1 mill) 134, , , , , , , ,290 Infra & Facilities R&R (.1 mill) 134, , , , , , , , Delinquent Property Tax 3,125 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Total Property Taxes 4,213,370 4,508,115 4,508,115 4,507,740 4,821,990 5,062,590 5,315,220 5,580,480 5,859,010 Adopted Budget - Page 10 of 174 OTHER TAXES Utility Service Tax - Electric 843, , , , , , , , , Utility Service Tax - Water 158, , , , , , , , , Utility Service Tax - Gas 16,354 18,000 18,000 19,000 19,000 19,000 19,000 19,000 19, Communication Svcs Tax 352, , , , , , , , , Local Business Tax 66,030 68,000 68,000 68,000 68,000 71,400 71,400 74,970 74,970 Total Taxes 5,649,719 5,929,115 5,929,115 5,946,740 6,316,730 6,576,630 6,845,670 7,131,420 7,427,380 LICENSES & PERMITS Building Permits 479, , ,000 1,030, , , , , , Bldg Permits-Madeira Bch Bldg Surcharge-Bldg Education 1,561 1,200 1,200 3,090 1,350 1,200 1,200 1,200 1, Franchise Fee - Electricty 704, , , , , , , , , Franchise Fee - Natural Gas 5,692 5,000 5,000 5,680 5,680 5,680 5,680 5,680 5, Planning & Zoning Fees 10,900 8,000 8,000 16,820 10,000 10,000 10,000 10,000 10, Code Enforcement Fees 8,810 5,000 5,000 6,000 6,000 6,000 6,000 6,000 6, Foreclosure Fees 10,100 3,500 3,500 8,000 5,300 5,300 4,000 3,000 3, Green Utility Fee Tree/Tent/Doggie Dining Permits Public Beach Review 2,645 1,000 1,000 3,100 3,000 3,000 3,000 3,000 3, Special Event Review Fee ,000 1,000 1,000 1,000 1,000 Total Licenses & Permits 1,224,154 1,118,800 1,118,800 1,792,690 1,212,330 1,169,480 1,175,550 1,182,000 1,189,520 Revised: 10/21/2015

26 CITY OF TREASURE ISLAND ADOPTED CITY COMMISSION BUDGET - GENERAL FUND - 5 YEAR REVENUE PROJECTIONS ADOPTED BUDGET FY ADOPTED REVISED PROJECTED ADOPTED ACTUAL BUDGET BUDGET FY END BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Adopted Budget - Page 11 of 174 CHARGES FOR SERVICES Notary 1,152 1,200 1,200 1,200 1,200 1,200 1,200 1,200 1, Lien Search Fee ,320 11,400 11,400 10,000 8,000 8, Certs, Copies, Record Search 813 3,000 3, Private Detail Fees 5,668 10,200 10,200 1,000 1,000 1,000 1,000 1,000 1, Police Services & Fingerprinting Pinellas County - EMS 370, , , , , , , , , Lot Clearing Beach Parking Meters 321, , , , , , , , , Beach Parking Permits 20,110 23,000 23,000 23,000 23,000 27,500 27,500 27,500 27, Traffic Signal Maintenance FDOT 31,978 7,378 7,378 10,032 10,730 11,480 12,280 13,140 14, Other Transportation FDOT Street Lights 0 25,000 25,000 25,560 27,350 29,260 31,310 33,500 35, Activity Fees 70,048 84,500 84,500 85,000 84,000 88,000 88,000 88,000 88, Golf Fees 96, , , , , , , , , Retail Sales-Non Tax - Water 1,951 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2, Retail Sales-Tax 9, ,200 10,710 11,250 11,810 12,400 13, Golf Lessons 3,551 12,500 12,500 5,000 7,500 7,500 7,500 7,500 7, Tennis Fees 52,823 55,700 55,700 57,260 56,000 56,000 56,000 56,000 56, Tennis Lessons 22,809 30,000 30,000 25,000 28,000 28,000 28,000 28,000 28, Skimboarding Camp Instr Facilities Rental 22,799 30,000 30,000 28,340 30,000 30,000 30,000 30,000 30, Facilities Rental-Non-Taxable 1,105 1,500 1, Vending-Treas Bay 2,900 5,000 5,000 4,000 4,000 4,000 4,000 4,000 4, Vending Machine Non-Tax 850 1,000 1,000 1,100 1,100 1,100 1,100 1,100 1, Equip Rental 560 4,000 4, Dock Rental 18,746 26,000 26,000 19,000 20,000 20,000 20,000 20,000 20, Electric Refund Marina Tennis Balls Sales Tax 697 2,000 2, Pull Carts Sales Tax 8,893 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9, Golf Carts Sales Tax 3,508 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4, Golf Tees Sales Tax Clothing Sales Tax Community Events Non Tax 138, , ,500 90, , , , , ,810 Beach Rentals non-taxable Community Events Tax 44,772 35,000 35,000 45,750 50,000 51,500 53,050 54,640 56, Admin Services 982, , , , ,014 1,022,800 1,053,480 1,085,080 1,117, Admin Fee-Hlth Insur-Ind Shrs 6,186 6,400 6,400 6,400 6,590 6,790 6,990 7,200 7,420 Total Charges for Services 2,242,874 2,214,370 2,214,370 2,364,130 2,421,034 2,484,380 2,539,660 2,596,020 2,656,130 Revised: 10/21/2015

27 CITY OF TREASURE ISLAND ADOPTED CITY COMMISSION BUDGET - GENERAL FUND - 5 YEAR REVENUE PROJECTIONS ADOPTED BUDGET FY ADOPTED REVISED PROJECTED ADOPTED ACTUAL BUDGET BUDGET FY END BUDGET BUDGET BUDGET BUDGET BUDGET FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FINES & FORFEITURES Court Fines 50,107 60,000 60,000 49,000 50,000 50,000 50,000 50,000 50, Parking Fines 49, , ,000 55, , , , , , Police Training ,000 3,000 3,000 3,000 3,000 Total Fines & Forfeits 99, , , , , , , , ,000 TOTAL REVENUES MINUS BUILDING REVENUE 9,606,526 9,812,339 9,812,339 9,911,530 10,407,523 10,747,200 11,106,390 11,474,460 11,865,800 Adopted Budget - Page 12 of 174 MISCELLANEOUS REVENUES Interest 13,447 20,000 20,000 15,000 20,000 20,200 20,400 20,600 20, Ad Valorem Interest 1, Beach Service Rentals - Taxable 19,217 30,000 30,000 20,000 30,000 30,000 35,000 35,000 37, Beach Service Rentals - non-taxable 35 17,500 17,500 17,500 17,500 17,500 17,500 17,500 17, Disposition/Gain on sale of Fixed Assets 3,240 15,000 15, ,000 5,000 5,000 5,000 5, Contributions 18,429 15,000 15,000 5,250 15,000 15,000 15,000 15,000 15, Settlements-Insurance Proceeds 2,316 10,000 10,000 40, Refund-Prior Year Exp 15, , Miscellaneous Revenue 16,895 20,000 20,000 3,200 10,000 10,000 10,000 10,000 10, Passport-Related 14,250 15,000 15,000 12,860 13,000 13,500 13,500 13,500 13,500 Total Miscellaneous 104, , , , , , , , ,910 OTHER SOURCES Transfer from Fund , Transfer from Fund , Grants 0 5,000 5, Total Other Sources 169,940 5,000 5, , TOTAL REVENUES 10,086,262 10,187,339 10,187,339 10,941,530 10,857,523 11,147,200 11,506,390 11,874,460 12,265,800 Revised: 10/21/2015

28 CITY OF TREASURE ISLAND ADOPTED CITY COMMISSION BUDGET - GENERAL FUND REVENUES - DIFFERENCE FROM PRIOR YEAR REVISED BUDGET ADOPTED BUDGET FY ADOPTED REVISED YTD PROJECTED ADOPTED ACTUAL BUDGET BUDGET 07/31/2015 FY END BUDGET PERCENTAGE FY 2014 FY 2015 FY 2015 FY 2015 FY 2015 FY 2016 DIFFERENCE $ - TAXES Property Tax Rate Property Tax Revenue $ 4,210,245 $ 4,228,510 $ 4,228,510 $ 4,481,472 $ 4,228,160 $ 4,523,570 7% Bridge R&R (.1 mill) 134, , , ,210 7% Infra & Facilities R&R (.1 mill) 134, , , ,210 7% Delinquent Property Tax 3,125 10,000 10,000 1,427 10,000 10,000 0% Total Property Taxes 4,213,370 4,508,115 4,508,115 4,482,899 4,507,740 4,821,990 7% OTHER TAXES Utility Service Tax - Electric 843, , , , , ,500 12% Utility Service Tax - Water Ulitity Service Tax - Gas 158,291 16, ,000 18, ,000 18, ,697 13, ,000 19, ,240 19,000 10% 6% Commication Svcs Tax 352, , , , , ,000-9% Local Business Tax 66,030 68,000 68,000 64,444 68,000 68,000 0% Total Taxes 5,649,719 5,929,115 5,929,115 5,653,450 5,946,740 6,316,730 7% LICENSES & PERMITS Building Permits 479, , , ,212 1,030, ,000 20% Bldg Permits-Maderia Bch #DIV/0! Bldg Surcharge-Bldg Education 1,561 1,200 1, ,090 1,350 13% Franchise Fee - Electricty 704, , , , , ,000 1% Franchise Fee - Natural Gas 5,692 5,000 5,000 3,742 5,680 5,680 14% Planning & Zoning Fees 10,900 8,000 8,000 12,325 16,820 10,000 25% Code Enforcement Fees 8,810 5,000 5,000 3,735 6,000 6,000 20% Foreclosure Fees 10,100 3,500 3,500 5,800 8,000 5,300 51% Green Utility Fee #DIV/0! Tree/Tent/Doggie Dining Permits % Public Beach Review 2,645 1,000 1,000 4,125 3,100 3, % Special Event Review Fee ,000 #DIV/0! Total Licenses & Permits 1,224,154 1,118,800 1,118,800 1,438,864 1,792,690 1,212,330 8% INTERGOVERNMENTAL Grants-Public Safety-FDLE 1, , State Revenue Sharing 183, , , , , ,740 1% Alcoholic Bevg Licenses 12,879 20,000 20,000 13,113 14,000 15,000-25% Half Cent Sales Tax 387, , , , , ,010 5% Fire Education 3,240 2,000 2,000 2,430 3,240 3,240 62% Fuel Tax Refund 6,678 8,000 8,000 4,859 6,500 7,000-13% Total Intergovernmental 595, , , , , ,990 3% CHARGES FOR SERVICES Notary 1,152 1,200 1,200 1,100 1,200 1,200 0% Lien Search Fee ,300 11,320 11,400 #DIV/0! Certs, Copies, Record Search 813 3,000 3, % Private Detail Fees 5,668 10,200 10, ,000 1,000-90% Police Services & Fingerprinting , #DIV/0! Pinellas County - EMS 370, , , , , ,380 2% Lot Clearing % Beach Parking Meters 321, , , , , ,710 25% Beach Parking Permits 20,110 23,000 23,000 22,787 23,000 23,000 0% Traffic Signal Maintenance FDOT 31,978 7,378 7,378 35,592 10,032 10,730 45% Other Transportation FDOT Street Lights 0 25,000 25, ,560 27,350 9% Activity Fees 70,048 84,500 84,500 81,474 85,000 84,000-1% Golf Fees 96, , ,000 99, , ,000 0% Retail Sales-Non Tax - Water 1,951 2,000 2,000 2,078 2,000 2,000 0% Retail Sales-Tax 9, ,126 10,200 10,710 #DIV/0! Golf Lessons 3,551 12,500 12, ,000 7,500-40% Tennis Fees 52,823 55,700 55,700 52,206 57,260 56,000 1% Tennis Lessons 22,809 30,000 30,000 21,760 25,000 28,000-7% Skimboarding Camp Instr % Facilities Rental 22,799 30,000 30,000 25,054 28,340 30,000 0% Facilities Rental-Non-Taxable 1,105 1,500 1, % Vending-Treas Bay 2,900 5,000 5,000 2,742 4,000 4,000-20% Vending Machine Non-Tax Equip Rental ,000 4,000 1,000 4,000 1, , , % -80% Dock Rental 18,746 26,000 26,000 16,362 19,000 20,000-23% Electric Refund Marina % Tennis Balls Sales Tax 697 2,000 2, % Pull Carts Sales Tax 8,893 9,000 9,000 8,819 9,000 9,000 0% Revised: 10/21/2015 Adopted Budget - Page 13 of 174

29 CITY OF TREASURE ISLAND ADOPTED CITY COMMISSION BUDGET - GENERAL FUND REVENUES - DIFFERENCE FROM PRIOR YEAR REVISED BUDGET ADOPTED BUDGET FY ADOPTED REVISED YTD PROJECTED ADOPTED ACTUAL BUDGET BUDGET 07/31/2015 FY END BUDGET PERCENTAGE FY 2014 FY 2015 FY 2015 FY 2015 FY 2015 FY 2016 DIFFERENCE Golf Carts Sales Tax 3,508 4,000 4,000 3,615 4,000 4,000 0% Golf Tees Sales Tax % Clothing Sales Tax Community Events Non Tax , , , , , ,000-80% -2% Community Events Tax 44,772 35,000 35,000 45,748 45,750 50,000 43% Admin Services 982, , , , , ,014 13% Admin Fee-Hlth Insur-Ind Shrs 6,186 6,400 6,400 4,515 6,400 6,590 3% Total Charges for Services 2,242,874 2,214,370 2,214,370 2,012,586 2,364,130 2,421,034 9% FINES & FORFEITURES Court Fines 50,107 60,000 60,000 47,726 49,000 50,000-17% Parking Fines 49, , ,000 39,373 55, ,000 0% Police Training ,000 #DIV/0! Total Fines & Forfeits 99, , ,000 87, , ,000-4% MISCELLANEOUS REVENUES Interest 13,447 20,000 20,000 29,268 15,000 20,000 0% Ad Valorem Interest 1, % Beach Service Rentals - Taxable 19,217 30,000 30,000 31,101 20,000 30,000 0% Beach Service Rentals - non-taxable 35 17,500 17, ,500 17,500 0% Disposition/Gain on sale of Fixed Assets 3,240 15,000 15,000 11, ,000-67% Contributions 18,429 15,000 15,000 6,236 5,250 15,000 0% Settlements-Insurance Proceeds 2,316 10,000 10,000 34,776 40, % Refund-Prior Year Exp 15, ,733 4,000 0 #DIV/0! Miscellaneous Revenue 16,895 20,000 20,000 2,127 3,200 10,000-50% Passport-Related 14,250 15,000 15,000 11,566 12,860 13,000-13% Total Miscellaneous 104, , , , , ,000-22% OTHER SOURCES Transfer from Fund , #DIV/0! Transfer from Fund ,439 #DIV/0! Grants 0 5,000 5, % Total Other Sources 169,940 5,000 5, ,439 89% TOTAL REVENUES 10,086,262 10,187,339 10,187,339 9,838,186 10,941,530 10,857,523 7% Revised: 10/21/2015 Adopted Budget - Page 14 of 174

30 CITY OF TREASURE ISLAND GENERAL FUND - PROPOSED CITY COMMISSION BUDGET - EXPENDITURE SUMMARY BY DEPARTMENT FISCAL BUDGET ACTUAL ADOPTED REVISED YTD PROJECTED PROPOSED % BUDGET BUDGET 7/31/15 FY END BUDGET FY16 to DEPARTMENT Prog# FY 2014 FY 2015 FY 2015 FY 2015 FY 2015 FY 2016 FY15 CITY COMMISSION , , ,437 67, , , % LEGAL , , , , , , % ADMINISTRATION , , , , , , % PERSONNEL , , , , , , % FINANCE , , , , , , % CITY CLERK , , ,603 78, , , % INFO TECHNOLOGY , , , , , , % TRANSIT , , , , , , % LIBRARY , , , , , , % FIRE SUPPRESSION ,075,920 1,203,403 1,222, ,381 1,221,529 1,259, % FIRE EMS , , , , , , % FIRE TOTAL 1,482,965 1,596,969 1,621,551 1,228,944 1,620,087 1,670, % POLICE PATROL ,338,862 2,407,324 2,491,580 1,961,494 2,485,580 2,531, % MARINE PARTROL ,796 14,291 21,229 10,726 21,229 13, % DETAIL SERVICES ,671 9,000 9,000 1,230 9,000 9, % POLICE TOTAL 2,360,329 2,430,615 2,521,809 1,973,450 2,515,809 2,553, % PLANNING , , , , , , % BUILDING INSPECTIONS , , , , , , % CODE ENFORCEMENT ,846 49,992 51,112 39,575 49,962 54, % COMMUNITY IMPROVEMENT TOTAL 428, , , , , , % DPW BEACH IMPROVEMENT ,123 31,635 31,635 27,431 31,135 31, % DPW CAUSEWAY , , , , , , % DPW EQUIP & VEH MAINTENANCE , , , , , , % MUNICIPAL FACILITIES ,205,678 1,193,987 1,233, ,052 1,226,743 1,212, % PUBLIC WORKS TOTAL 1,872,196 1,703,427 1,771,702 1,377,264 1,777,631 1,749, % RECREATION ADMINISTRATION , , , , , , % BEACH FACILITIES , , ,207 69, , , % TREASURE BAY , , , , , , % PARKS ,733 12,395 12,395 8,620 12,394 12, % RECREATION TOTAL 1,040,030 1,138,484 1,144, ,530 1,128,808 1,208, % NON-DEPARTMENTAL ,822,318 1,345,358 1,215, ,132 1,211,155 1,222, % TOTAL GEN'L FUND 10,620,792 10,253,320 10,409,579 8,209,508 10,607,979 10,760, % Revised: 10/20/2015 Adopted Budget - Page 15 of 174