OAKLAND COUNTY, MICHIGAN

Transcription

1 PROPRIETARY FUNDS

2 CLEMIS Revenues Revenue Charges for Services Access Fees Non Oakland 0 596, , , , , , , Access Fees Oakland 0 267, , , , , , , CLEMIS Citation 95, , , , , , , , CLEMIS Crash 590, , , , , , , , CLEMIS Operations Outside 608, In Car Terminals External 1,636,374 1,863,120 1,863,120 1,863,120 1,863,120 1,541,054 1,541,054 1,541, In Car Terminals Internal 192, , , , , , , , Maintenance Contracts 572, , , , , , , , OC Depts Operations 693, , , , , , , , Outside Agencies 312, Parts and Accessories 6, ,500 3,500 3, Productive Labor 1, Rebilled Charges 119, , , , , , , , Reimb General 307, , , , , , , , Service Fees 0 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 Charges For Services Range 5,135,968 5,999,097 5,999,097 6,126,987 6,210,202 5,839,374 5,920,153 6,006,458 Charges for Services 5,135, ,999, ,999, ,126, ,210, ,839, ,920, ,006, Investment Income Accrued Interest Adjustments (3,432) Income from Investments 32,728 15,000 15,000 15,000 15,000 35,000 35,000 35,000 Investment Income Range 29,296 15,000 15,000 15,000 15,000 35,000 35,000 35,000 Investment Income 29, , , , , , , , Planned Use of Fund Balance Planned Use of Balance 0 363, , , , , , ,501 Planned Use of Fund Range 0 363, , , , , , ,501 Planned Use of Fund Balance , , , , , , , Gain or Loss on Exchg of Asset Gain on Sale of Equip Gain or Loss on Exchg Range Revenue 5,165,484 6,377,452 6,277,452 6,565,115 6,591,351 6,120,856 6,142,743 6,169,959 Other Financing Sources Capital Contributions Capital Asset Contributions 2,877, , , Capital Contribution Range 2,877, , , Capital Contributions 2,877, , , Transfers In Transfers In 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Transfers In Range 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Transfers In 2,044, ,044, ,044, ,044, ,044, ,044, ,044, ,044, Other Financing Sources 4,921,858 2,231,686 2,331,686 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Grand Total Revenues 10,087,342 8,609,138 8,609,138 8,609,301 8,635,537 8,165,042 8,186,929 8,214,

3 CLEMIS Expenditures Personnel Salaries Salaries Regular 1,098,752 1,540,729 1,540,729 1,540,729 1,556,137 1,541,574 1,556,990 1,572, Holiday 49, Annual Leave 86, Sick Leave 23, Shift Premium Other Miscellaneous Salaries , Death Leave 8, Short Term Disability 2, Overtime 29,699 40,000 40,000 40,000 40,000 40,000 40,000 40, Holiday Overtime 1, On Call 43,473 32,500 32,500 32,500 32,500 32,500 32,500 32,500 Salaries Range 1,344,255 1,613,229 1,613,229 1,613,229 1,628,637 1,621,634 1,629,490 1,645,060 Fringe Benefits Fringe Benefits , Workers Compensation 3,004 3,450 3,450 3,450 3,450 3,452 3,452 3, Group Life 5,533 6,241 6,241 6,241 6,241 4,741 4,741 4, Retirement 461, , , , , , , , Hospitalization 212, , , , , , , , Social Security 103, , , , , , , , Dental 17,031 22,504 22,504 22,504 22,504 20,758 20,758 20, Disability 3,641 4,737 4,737 4,737 4,737 22,324 22,324 22, Unemployment Insurance 5,886 5,854 5,854 5,854 5,854 5,704 5,704 5, Optical 1,027 1,686 1,686 1,686 1,686 2,395 2,395 2, Fringe Benefit Adjustments 0 18,598 18,598 18,598 18,598 19,285 30,049 40,920 Fringe Benefits Range 813,587 1,141,624 1,141,624 1,141,624 1,141,624 1,100,112 1,106,436 1,117,307 Personnel 2,157,841 2,754,853 2,754,853 2,754,853 2,770,261 2,721,746 2,735,926 2,762,367 Operating Expenses Contractual Services Adj Prior Years Revenue 87, Bank Charges 59,344 5,000 5,000 5,000 5,000 8,000 8,000 8, Communications 363,333 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000, Equipment Maintenance 279, , , , , , , , Freight and Express Indirect Costs 263, , , , , , , , Membership Dues Periodicals Books Publ Sub Personal Mileage 2,506 1,500 1,500 1,500 1,500 2,500 2,500 2, Printing ,000 17,000 17,000 17,000 3,000 3,000 3, Professional Services 286, , , , , , , , Rebillable Services 116, , , , , , , ,

4 CLEMIS Software Rental Lease Purchase 100, Software Support Maintenance 233, , , , , , , , Travel and Conference 326 8,000 8,000 8,000 8,000 6,000 6,000 6, Uncollectable Accts Receivable 32, Workshops and Meeting 158 1,000 1,000 1,000 1,000 1,250 1,250 1,250 Contractual Service Range 1,827,306 3,377,384 3,377,384 3,377,384 3,377,384 2,921,750 2,921,750 2,921,750 Commodities Computer Supplies Dry Goods and Clothing ,200 1,200 1, Other Expendable Equipment 4, ,000 20,000 20, Metered Postage Office Supplies 926 1,000 1,000 1,000 1,000 1,000 1,000 1, Parts and Accessories 4,801 5,000 5,000 5,000 5,000 5,000 5,000 5, Printing Supplies Commodities Range 10,929 7,037 7,037 7,037 7,037 27,987 27,987 27,987 Commodities 10, , , , , , , , Depreciation Depreciation Computer Equip 556, Depreciation Computer Software 171, Depreciation Equipment 1,293,583 1,585,481 1,585,481 1,585,481 1,585,481 1,699,868 1,699,868 1,699,868 Depreciation Range 2,021,611 1,585,481 1,585,481 1,585,481 1,585,481 1,699,868 1,699,868 1,699,868 Operating Expenses 3,859,847 4,969,902 4,969,902 4,969,902 4,969,902 4,649,605 4,649,605 4,649,605 Internal Support Internal Services Bldg Space Cost Allocation 162, , , , , , , , Info Tech Development 281, , , , , , , , Info Tech Operations 201, , , , , , , , Mail Room Motor Pool Fuel Charges 1,917 2,500 2,500 2,500 2,500 2,500 2,500 2, Motor Pool 11,799 12,000 12,000 12,000 12,000 12,000 12,000 12, Radio Communications Telephone Communications 20,423 21,374 21,374 21,374 21,374 22,050 22,050 22,050 INTERNAL SERVICES RANGE 680, , , , , , , ,173 Internal Services 680, , , , , , , , Internal Support 680, , , , , , , ,173 Grand Total Expenditures 6,697,776 8,609,138 8,609,138 8,609,301 8,635,537 8,165,042 8,186,929 8,214,

5 CAPITAL BUDGET PLAN FOR CLEMIS FUND Net Book Projected Depreciation Cost Accumulated Value Capital Remaining Asset Category 3/31/2012 Depreciation 3/31/2012 Additions FY 2013 FY 2014 FY 2015 Equipment Equipment 4,176,240 1,167,270 3,008, , , , ,496 E911 Equipment 2,554,100 2,554, COPS MORE Equipment 23,923,858 22,586,382 1,337, , , ,421 0 Oak Video Equipment 6,478,422 6,274, , , TOTAL EQUIPMENT ASSETS 37,132,620 32,582,524 4,550, ,083 1,134, , ,496 CAPITAL PROJECTS IN PROGRESS Records Mgmt System Upgrade 4,167, ,741 3,750, , , , ,482 TOTAL CAPITAL PROJECT ASSETS 4,167, ,741 3,750, , , , ,482 FUTURE ACQUISTIONS: Computer Aided Dispatch Upgrade ,500, , ,000 Mugshot Enhancement ,000, ,000 Other-Infrastructure Upgrade , , ,000 Oak Video Upgrade 2,100, , ,000 TOTAL FUTURE ACQUISTIONS ,350, ,050,000 1,470,000 GRAND TOTAL OF ALL ASSETS 41,300,031 32,999,265 8,300,766 7,350,000 1,187,824 1,968,348 2,772,399 2,804,978 Useful Life of Assets: Technology Equipment Equipment over $50,000 (servers) Intangible Assets (infrastructure, software, services for project) 3 years 5 years 5 years 510

6 County Airports Revenues Revenue Federal Grants Non-Operating Fed Grant - Interest Recovery 119, Fed Grants Non-Op Range 119, Charges for Services Aviation Gas 898,312 1,003,160 1,003,160 1,003,160 1,003,160 1,003,160 1,003,160 1,003, Car Rental Concessions 27,989 32,950 32,950 32,950 32,950 32,950 32,950 32, Costs 1, Land Lease 1,127,223 1,277,000 1,277,000 1,277,000 1,277,000 1,277,000 1,277,000 1,277, Landing Fee Concessions 55,512 71,204 71,204 71,204 71,204 71,204 71,204 71, Landing Fees 15,560 22,000 22,000 22,000 22,000 22,000 22,000 22, Late Penalty 9,681 19,594 19,594 19,594 19,594 19,594 19,594 19, Miscellaneous 2,868 15,000 15,000 15,000 15,000 15,000 15,000 15, Parking Fees Reimb US Customs Service 401, , , , , , , , T Hangar Rental 1,842,415 2,118,363 2,118,363 2,118,363 2,118,363 2,118,363 2,118,363 2,118, Terminal Space 0 6,800 6,800 6,800 6,800 6,800 6,800 6, Tie Down 18,680 23,500 23,500 23,500 23,500 23,500 23,500 23,500 Charges For Services Range 4,401,685 4,875,421 4,875,421 4,875,421 4,875,421 4,875,421 4,875,421 4,875,421 Charges for Services 4,401, ,875, ,875, ,875, ,875, ,875, ,875, ,875, Investment Income Accrued Interest Adjustments Income from Investments 174, , , , , , , , Increase Market Value Invest (101,197) Investment Income Range 73, , , , , , , ,744 Investment Income 73, , , , , , , , Other Revenues Sale of Land and Buildings 110, Other Revenues Range 110, Other Revenues 110, Gain or Loss on Exchg of Asset Loss on Sale of Equipment (1,322) Gain or Loss on Exchg Range (1,322) Revenue 4,704,545 5,154,165 5,154,165 5,154,165 5,154,165 5,154,165 5,154,165 5,154,165 Other Financing Sources Capital Contributions Capital Asset Contributions 3,390,827 1,037,683 1,037, , ,903 1,586,804 1,575,609 1,598,453 Capital Contribution Range 3,390,827 1,037,683 1,037, , ,903 1,586,804 1,575,609 1,598,453 Capital Contributions 3,390, ,037, ,037, , , ,586, ,575, ,598, Other Financing Sources 3,390,827 1,037,683 1,037, , ,903 1,586,804 1,575,609 1,598,453 Grand Total Revenues 8,095,372 6,191,848 6,191,848 6,125,651 6,116,068 6,740,969 6,729,774 6,752,618 Expenditures 511

7 County Airports Personnel Salaries Salaries Regular 861,555 1,048,210 1,048,210 1,050,682 1,061,189 1,029,348 1,049,805 1,070, Holiday 32, Annual Leave 69, Sick Leave 19, Jury Duty Shift Premium 3,365 3,500 3,500 3,500 3,500 3,500 3,500 3, Other Miscellaneous Salaries 1, , Summer Help 0 62,805 62,805 62,805 62,805 62,805 62,805 62, Emergency Salaries 0 11,315 11,315 11,315 11,315 11,315 11,315 11, Workers Compensation Pay 2, Death Leave Short Term Disability 7, Overtime 83,464 33,949 33,949 33,949 33,949 33,949 33,949 33, Holiday Overtime 19,284 23,923 23,923 23,923 23,923 23,923 23,923 23,923 Salaries Range 1,101,490 1,183,702 1,183,702 1,186,174 1,196,681 1,170,510 1,185,297 1,206,058 Fringe Benefits Fringe Benefits , Workers Compensation 15,557 12,427 12,427 12,427 12,427 13,060 13,060 13, Group Life 4,279 3,570 3,570 3,570 3,570 2,908 2,908 2, Retirement 337, , , , , , , , Hospitalization 217, , , , , , , , Social Security 73,675 79,190 79,190 79,190 79,190 77,765 77,765 77, Dental 16,154 17,768 17,768 17,768 17,768 16,686 16,686 16, Disability 2,886 3,292 3,292 3,292 3,292 13,649 13,649 13, Unemployment Insurance 4,865 3,984 3,984 3,984 3,984 3,804 3,804 3, Optical 897 1,022 1,022 1,022 1,022 1,720 1,720 1, Fringe Benefit Adjustments 0 5,055 5,055 6,314 10,402 3,387 12,807 22,371 Fringe Benefits Range 672, , , , , , , ,286 Personnel 1,773,879 1,976,326 1,976,326 1,980,057 1,994,652 1,927,142 1,948,019 1,978,344 Operating Expenses Contractual Services Adj Prior Years Exp 4, Advertising 4, Building Maintenance Charges 21,208 26,000 26,000 26,000 26,000 26,000 26,000 26, Charge Card Fee 18,328 10,000 10,000 10,000 10,000 10,000 10,000 10, Construction 15, Custodial Services 0 12,400 12,400 12,400 12,400 12,400 12,400 12, Electrical Service 180, , , , , , , , Employees Medical Exams 1, Equipment Maintenance 53,674 72,625 72,625 72,625 72,625 72,625 72,625 72, Freight and Express 2,

8 County Airports Garbage and Rubbish Disposal 2, Grounds Maintenance 201, , , , , , , , Indirect Costs 463, , , , , , , , Laundry and Cleaning 2,055 3,000 3,000 3,000 3,000 3,000 3,000 3, Licenses and Permits 1,435 2,000 2,000 2,000 2,000 2,000 2,000 2, Management Services 55,586 55,691 55,691 55,691 55,691 55,691 55,691 55, Membership Dues 1,840 2,841 2,841 2,841 2,841 2,841 2,841 2, Misc Expenses-Donations 2, Miscellaneous Moving Expense 2, Paying Agents Fee Contractual Periodicals Books Publ Sub 3, Personal Mileage Printing 0 3,912 3,912 3,911 3,913 3,911 3,913 3, Prof Svc-Consultant Professional Services 13,724 11,000 11,000 11,000 11,000 11,000 11,000 11, Property Taxes 134, Runway and Taxiway Repairs 467 7,000 7,000 7,000 7,000 7,000 7,000 7, Security Expense 2,354 7,000 7,000 7,000 7,000 7,000 7,000 7, Training 17,878 11,000 11,000 11,000 11,000 11,000 11,000 11, Travel and Conference 1,189 1,200 1,200 1,200 1,200 1,200 1,200 1, Travel Employee Taxable Meals Uncollectable Accts Receivable 6, US Customs Services 298, , , , , , , , Water and Sewage Charges 29,033 29,000 29,000 29,000 29,000 29,000 29,000 29, Window Cleaning Service 0 3,300 3,300 3,300 3,300 3,300 3,300 3, Workshops and Meeting 3,286 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Contractual Service Range 1,547,936 1,405,130 1,405,130 1,405,129 1,405,131 1,388,131 1,388,133 1,388,133 Commodities Dry Goods and Clothing 4,667 6,500 6,500 6,500 6,500 6,500 6,500 6, Electrical Supplies 14,461 10,500 10,500 10,500 10,500 10,500 10,500 10, Expendable Equipment 0 5,000 5,000 5,000 5,000 5,000 5,000 5, Firefighting Supplies 5,490 3,000 3,000 3,000 3,000 3,000 3,000 3, Gasoline Charges 33,283 29,000 29,000 29,000 29,000 29,000 29,000 29, Grounds Supplies 5,811 2,000 2,000 2,000 2,000 2,000 2,000 2, Maintenance Supplies 9,886 15,500 15,500 15,500 15,500 15,500 15,500 15, Metered Postage 1,313 2,415 2,415 2,415 2,415 2,415 2,415 2, Office Supplies 2,259 7,408 7,408 7,408 7,408 7,408 7,408 7, Postage-Standard Mailing Small Tools 3,480 6,300 6,300 6,300 6,300 6,300 6,300 6,300 Commodities Range 80,656 87,773 87,773 87,773 87,773 87,773 87,773 87,773 Commodities 80, , , , , , , , Depreciation Depreciation Land Improvements 992, , , , ,318 1,422,738 1,400,776 1,400, Depreciation Roads Parking Lot 141, , , , , , , ,

9 County Airports Depreciation Buildings 580, , , , , , , , Depreciation Equipment 44,363 26,635 26,635 2, ,205 12,251 12, Depreciation Vehicles 114, , , , , , , ,774 Depreciation Range 1,873,558 1,937,515 1,937,515 1,881,699 1,851,393 2,552,026 2,527,720 2,527,720 Depreciation 1,873, ,937, ,937, ,881, ,851, ,552, ,527, ,527, Interest on Debt Interest Expense 480, , , , , , , ,465 Interest on Debt Range 480, , , , , , , ,465 Interest on Debt 480, , , , , , , , Paying Agent Fees Pay Agent Fees Range Operating Expenses 3,983,127 3,900,746 3,900,746 3,831,404 3,801,100 4,484,733 4,443,054 4,424,091 Internal Support Internal Services Convenience Copier (1,417) 2,015 2,015 2,580 2,580 2,015 2,015 2, Drain Equipment 1,481 5,000 5,000 5,000 5,000 5,000 5,000 5, Info Tech Development 1,178 12,500 12,500 12,500 12,500 12,500 12,500 12, Info Tech Operations 22,976 22,548 22,548 22,552 22,645 34,456 34,542 34, Insurance Fund 140, , , , , , , , Mail Room 1, Maintenance Department Charges 945 2,000 2,000 2,000 2,000 2,000 2,000 2, Motor Pool Fuel Charges Motor Pool 4,920 5,500 5,500 5,500 5,500 5,500 5,500 5, Radio Communications 7,922 7,922 7,922 7,922 7,922 7,922 7,922 7, Telephone Communications 20,572 15,779 15,779 15,779 15,779 17,709 17,709 17,709 INTERNAL SERVICES RANGE 200, , , , , , , ,183 Internal Services 200, , , , , , , , Internal Support 200, , , , , , , ,183 Grand Total Expenditures 5,957,175 6,191,848 6,191,848 6,125,651 6,116,068 6,740,969 6,729,774 6,752,

10 AIRPORT FUND CAPITAL BUDGET PLAN FISCAL YEARS: 2011, 2012, 2013, 2014 and 2015 Total Depreciation Net Book Capital Asset through Value Additions Depreciation Type of Asset Value 9/30/2011 9/30/2011 9/30/ COLLECTION 12, , LAND 33,185, ,185, NON DEPRECIABLE ASSETS 33,197, ,197, EQUIPMENT 865, , , , , , , , VEHICLES 2,322, ,783, , , , , , BUILDINGS 23,592, ,302, ,289, ,800, , , , , LAND IMPROVEMENT 24,287, ,374, ,913, ,100, , ,422, ,400, ,400, ROADS 2,126, , ,858, ,500, , , , , DEPRECIABLE ASSETS 53,195, ,560, ,634, ,422, ,937, ,552, ,527, ,527, TOTAL ASSETS 86,392, ,560, ,831, ,422, ,937, ,552, ,527, ,527, BUDGET 1,937, ,552, ,527, ,527,

11 Delinquent Tax Revolving Revenues Revenue Charges for Services Collection Fees 4,366,931 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 6,000, Interest and Penalty 2,286, , , , , , , , Interest on Delinquent Taxes 19,720,678 18,750,000 18,750,000 18,750,000 18,750,000 18,750,000 18,835,396 18,835,396 Charges For Services Range 26,374,487 25,000,000 25,000,000 25,000,000 25,000,000 25,000,000 25,085,396 25,085,396 Investment Income Accrued Interest Adjustments 249, Income from Investments 1,139,429 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000, Increase Market Value Invest (3,972) Interest Credited 1, Interest on Investments 0 22,497 22,497 22,497 22,497 22,497 22,497 22,497 Investment Income Range 1,386,121 2,022,497 2,022,497 2,022,497 2,022,497 2,022,497 2,022,497 2,022,497 Investment Income 1,386, ,022, ,022, ,022, ,022, ,022, ,022, ,022, Planned Use of Fund Balance Planned Use of Balance 0 9,380,582 9,380, Planned Use of Fund Range 0 9,380,582 9,380, Planned Use of Fund Balance ,380, ,380, Other Revenues Prior Years Adjustments 462, Other Revenues Range 462, Other Revenues 462, Revenue 28,222,994 36,403,079 36,403,079 27,022,497 27,022,497 27,022,497 27,107,893 27,107,893 Grand Total Revenues 28,222,994 36,403,079 36,403,079 27,022,497 27,022,497 27,022,497 27,107,893 27,107,893 Expenditures Personnel Salaries Salaries Regular 50,618 58,655 58,655 58, ,010 58, , , Holiday 2, Annual Leave 4, Sick Leave 1, Other Miscellaneous Salaries Salaries Range 58,880 58,655 58,655 58, ,010 58, , ,597 Fringe Benefits Fringe Benefits Workers Compensation Group Life Retirement 20,641 23,667 23,667 23,667 45,196 22,172 42,340 42, Hospitalization 16,168 17,945 17,945 17,945 24,255 18,323 24,382 24, Social Security 4,343 4,487 4,487 4,487 8,569 4,487 8,569 8, Dental 1,313 1,373 1,373 1,373 1,859 1,377 1,809 1,

12 Delinquent Tax Revolving Disability ,622 1, Unemployment Insurance Optical Fringe Benefit Adjustments Fringe Benefits Range 43,344 48,250 48,250 48,250 81,379 47,998 80,135 80,135 Personnel 102, , , , , , , ,732 Operating Expenses Contractual Services Administrative Overhead 21,673 20,000 20,000 20,000 20,000 20,000 20,000 20, Indirect Costs 49, , , , , , , , Legal Services 53,830 40,000 40,000 40,000 40,000 40,000 40,000 40, Printing Professional Services 159, , , , , , , , Budgeted Equity Adjustments ,699,480 4,869,220 2,999,417 3,255,273 3,255,273 Contractual Service Range 286, , ,250 5,159,730 5,329,470 3,459,667 3,715,523 3,715,523 Contractual Services 286, , , ,159, ,329, ,459, ,715, ,715, Interest on Debt Interest Expense 405,685 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 Interest on Debt Range 405,685 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 1,750,000 Interest on Debt 405, ,750, ,750, ,750, ,750, ,750, ,750, ,750, Operating Expenses 691,878 2,210,250 2,210,250 6,909,730 7,079,470 5,209,667 5,465,523 5,465,523 Internal Support Internal Services INTERNAL SERVICES RANGE Internal Support Transfers/Other Sources (Uses) Transfers Out Transfers Out 33,769,842 34,085,924 34,085,924 20,005,862 19,749,638 21,705,862 21,449,638 21,449,638 Transfers Out Range 33,769,842 34,085,924 34,085,924 20,005,862 19,749,638 21,705,862 21,449,638 21,449,638 Transfers Out 33,769, ,085, ,085, ,005, ,749, ,705, ,449, ,449, Transfers/Other Sources (Uses) 33,769,842 34,085,924 34,085,924 20,005,862 19,749,638 21,705,862 21,449,638 21,449,638 Grand Total Expenditures 34,563,943 36,403,079 36,403,079 27,022,497 27,022,497 27,022,497 27,107,893 27,107,

13 Delinqt Personal Prop Tax Adm Revenues Revenue Charges for Services Administration Fees 894, , , , , , , , Miscellaneous 0 114, , , , , , , Reimb Salaries 0 2,300 2,300 2,300 2,300 2,300 2,300 2,300 Charges For Services Range 894,880 1,017,158 1,017,158 1,017,158 1,017,158 1,017,158 1,017,158 1,017,158 Charges for Services 894, ,017, ,017, ,017, ,017, ,017, ,017, ,017, Investment Income Accrued Interest Adjustments (415) Income from Investments 32, , , , , , , ,000 Investment Income Range 32, , , , , , , ,000 Investment Income 32, , , , , , , , Planned Use of Fund Balance Planned Use of Balance 0 1,690,687 1,690, Planned Use of Fund Range 0 1,690,687 1,690, Planned Use of Fund Balance ,690, ,690, Revenue 926,890 2,832,845 2,832,845 1,142,158 1,142,158 1,142,158 1,142,158 1,142,158 Grand Total Revenues 926,890 2,832,845 2,832,845 1,142,158 1,142,158 1,142,158 1,142,158 1,142,158 Expenditures Personnel Salaries Salaries Regular 340, , , , , , , , Holiday 12, Annual Leave 24, Sick Leave 4, Other Miscellaneous Salaries , Death Leave Short Term Disability 4, Overtime Salaries Range 387, , , , , , , ,332 Fringe Benefits Fringe Benefits , Workers Compensation Group Life 1,403 1,493 1,493 1,493 1,493 1,225 1,225 1, Retirement 121, , , , , , , , Hospitalization 46,386 74,874 74,874 74,874 74,874 85,552 85,552 85, Social Security 26,364 30,399 30,399 30,399 30,399 30,399 30,399 30, Dental 4,788 6,448 6,448 6,448 6,448 6,293 6,293 6, Disability 1,099 1,294 1,294 1,294 1,294 5,755 5,755 5, Unemployment Insurance 1,680 1,509 1,509 1,509 1,509 1,471 1,471 1, Optical Fringe Benefit Adjustments ,903 1,

14 Delinqt Personal Prop Tax Adm Fringe Benefits Range 203, , , , , , , ,876 Personnel 591, , , , , , , ,208 Operating Expenses Contractual Services Auction Expense 524 1,000 1,000 1,000 1,000 1,000 1,000 1, Indirect Costs 174,258 84,121 84,121 84,121 84,121 84,121 84,121 84, Licenses and Permits Membership Dues Miscellaneous Personal Mileage Printing Professional Services 69, , , , , , , , Public Information Software Rental Lease Purchase Travel and Conference Budgeted Equity Adjustments ,259 71,042 63,681 57,798 57,395 Contractual Service Range 244, , , , , , , ,573 Commodities FA Proprietary Equipment Exp 0 2,000 2,000 2,000 2,000 2,000 2,000 2, Metered Postage 3,072 5,693 5,693 5,693 5,693 5,693 5,693 5, Office Supplies 0 2,500 2,500 2,500 2,500 2,500 2,500 2, Postage-Standard Mailing 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Commodities Range 3,072 20,193 20,193 20,193 20,193 20,193 20,193 20,193 Operating Expenses 247, , , , , , , ,766 Internal Support Internal Services Bldg Space Cost Allocation 68,107 71,012 71,012 71,066 75,283 71,309 75,315 75, Insurance Fund 1,887 1,886 1,886 1,886 1,886 1,888 1,888 1, Motor Pool Fuel Charges 8,536 8,031 8,031 8,031 8,031 8,031 8,031 8, Motor Pool 30,282 27,500 27,500 27,500 27,500 30,000 30,000 30, Telephone Communications 5,252 5,613 5,613 5,613 5,613 5,547 5,547 5,547 INTERNAL SERVICES RANGE 114, , , , , , , ,184 Internal Support 114, , , , , , , ,184 Transfers/Other Sources (Uses) Transfers Out Transfers Out 1,766,000 1,766,000 1,766, Transfers Out Range 1,766,000 1,766,000 1,766, Transfers Out 1,766, ,766, ,766, Transfers/Other Sources (Uses) 1,766,000 1,766,000 1,766, Grand Total Expenditures 2,718,674 2,832,845 2,832,845 1,142,158 1,142,158 1,142,158 1,142,158 1,142,

15 Fire Records Management Revenues Revenue Charges for Services Outside Agencies 147, , , , , , , , Participation Fees 15,233 20,000 20,000 20,000 20,000 20,000 20,000 20, Rebilled Charges 35,528 42,600 42,600 42,600 42,600 35,000 35,000 35,000 Charges For Services Range 197, , , , , , , ,000 Charges for Services 197, , , , , , , , Investment Income Accrued Interest Adjustments Income from Investments 3,563 2,000 2,000 2,000 2,000 3,000 3,000 3,000 Investment Income Range 3,618 2,000 2,000 2,000 2,000 3,000 3,000 3,000 Investment Income 3, , , , , , , , Planned Use of Fund Balance Planned Use of Balance 0 10,917 10,917 10,926 13,235 8,742 11,165 14,927 Planned Use of Fund Range 0 10,917 10,917 10,926 13,235 8,742 11,165 14,927 Revenue 201, , , , , , , ,927 Other Financing Sources Transfers In Transfers In 426, , , , , , , ,185 Transfers In Range 426, , , , , , , ,185 Transfers In 426, , , , , , , , Other Financing Sources 426, , , , , , , ,185 Grand Total Revenues 628, , , , , , , ,112 Expenditures Personnel Salaries Salaries Regular 181, , , , , , , , Holiday 8, Annual Leave 13, Sick Leave 4, Other Miscellaneous Salaries Overtime 8,646 7,000 7,000 7,000 7,000 7,000 7,000 7, Holiday Overtime On Call 6,902 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Salaries Range 222, , , , , , , ,340 Fringe Benefits Fringe Benefits Workers Compensation Group Life Retirement 82,732 86,389 86,389 86,389 86,389 83,172 83,172 83, Hospitalization 50,662 57,294 57,294 57,294 57,294 54,969 54,969 54,

16 Fire Records Management Social Security 16,629 16,000 16,000 16,000 16,000 16,000 16,000 16, Dental 4,054 4,297 4,297 4,297 4,297 4,065 4,065 4, Disability ,028 3,028 3, Unemployment Insurance Optical Fringe Benefit Adjustments 0 10,557 10,557 10,557 10,557 12,015 13,650 15,300 Fringe Benefits Range 157, , , , , , , ,709 Personnel 380, , , , , , , ,049 Operating Expenses Contractual Services Communications 29,134 35,000 35,000 35,000 35,000 29,000 29,000 29, Equipment Maintenance 0 5,000 5,000 5,000 5,000 1,000 1,000 1, Indirect Costs 54,900 50,000 50,000 50,000 50,000 50,000 50,000 50, Personal Mileage 584 1,750 1,750 1,750 1,750 1,000 1,000 1, Software Support Maintenance 77,558 75,000 75,000 75,000 75,000 79,000 79,000 79, Travel and Conference 0 5,000 5,000 5,000 5,000 4,000 4,000 4, Workshops and Meeting Contractual Service Range 162, , , , , , , ,000 Contractual Services 162, , , , , , , , Commodities Expendable Equipment 0 10,000 10,000 10,000 10,000 7,000 7,000 7, Office Supplies Commodities Range 4 10,000 10,000 10,000 10,000 7,000 7,000 7,000 Operating Expenses 162, , , , , , , ,000 Internal Support Internal Services Info Tech CLEMIS Info Tech Development 2, Info Tech Operations 53,532 52,666 52,666 52,675 52,892 53,670 53,867 53, Insurance Fund Telephone Communications INTERNAL SERVICES RANGE 57,505 53,903 53,903 53,912 54,129 54,866 55,063 55,063 Internal Services 57, , , , , , , , Internal Support 57,505 53,903 53,903 53,912 54,129 54,866 55,063 55,063 Grand Total Expenditures 599, , , , , , , ,

17 CAPITAL BUDGET PLAN FOR FIRE RECORDS MANAGEMENT FUND Net Book Projected Depreciation Cost Accumulated Value Remaining Asset Category 3/31/2011 Depreciation 3/31/2011 FY 2013 FY 2014 Equipment > $5,000 $ 124,793 $ 124,793 $ - $ - $ - $ - $ - Computer software 409, , Capital Program $ 533,989 $ 533,989 $ - $ - $ - $ - $ - Equipment > $5,000 $ - $ - $ - $ - Useful life of assets: Technology equipment (over $5,000) Equipment over $50,000 Intangible assets (infrastructure, software, etc.) 3 years 5 years 5 years 522

18 Parks and Recreation Revenues Revenue Property taxes Delinquent Tax Prior Years 36,493 30,000 30,000 30,000 30,000 30,000 30,000 30, Property Tax Levy 12,659,942 11,654,000 11,654,000 11,305,000 11,192,000 11,220,000 11,220,000 11,342,900 Tax Range 12,696,435 11,684,000 11,684,000 11,335,000 11,222,000 11,250,000 11,250,000 11,372,900 Charges for Services Antenna Site Management 52,650 53,484 53,484 53,484 53,484 54,343 55,228 59, Commission Contracts 1,479 1,050 1,050 1,050 1,050 1,400 1,400 1, Commission Food Services 527, , , , , , , , Deck Tennis 6,250 6,305 6,305 6,305 6,305 6,305 6,305 6, Entrance Fees Gen Admission 1,907,537 1,650,000 1,650,000 1,650,000 1,650,000 1,692,000 1,662,000 1,662, Entrance Fees Swimming Class Fees Camping 842, , , , , , , , Fees Day Use 561, , , , , , , , Fees Driving Range 57,601 75,000 75,000 75,000 75,000 65,000 65,000 65, Greens Fees 2,239,009 2,394,000 2,394,000 2,394,000 2,394,000 2,665,900 2,665,900 2,665, Interest on Delinquent Taxes (9,026) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) Maintenance Contracts 5,079 12,500 12,500 12,500 12,500 12,500 12,500 12, Miscellaneous 13,088 5,100 5,100 5,100 5,100 5,600 5,600 5, NSF Check Fees Reimb Contracts 12,123 11,600 11,600 11,600 11,600 11,600 11,600 11, Rent House 95,388 67,186 67,186 67,186 67,186 87,750 85,594 85, Rental Equipment 112, , , , , , , , Rental Facilities 148, , , , , , , , Rental Golf Carts 943,117 1,074,900 1,074,900 1,074,900 1,074, , , , Rental Units or Events 163, , , , , , , , Sales Pro Shop 123, , , , , , , , Special and Sanctioned Races 4,683 3,475 3,475 3,475 3,475 5,500 3,475 3, Special Contracts 139, , , , , , , , Temporary Licenses 9, Water Feature Ride 29,102 25,000 25,000 25,000 25,000 25,000 25,000 25, Weekly Races 3,901 2,500 2,500 2,500 2,500 5,000 2,500 2,500 Charges For Services Range 7,990,396 8,008,900 8,076,114 8,210,540 8,210,540 8,581,623 8,561,677 8,566,315 Charges for Services 7,990, ,008, ,076, ,210, ,210, ,581, ,561, ,566, Contributions Contributions Operating 31,579 20,400 20,400 20,400 20,400 11,000 11,000 11,000 Contributions Range 31,579 20,400 20,400 20,400 20,400 11,000 11,000 11,000 Contributions 31, , , , , , , , Investment Income Accrued Interest Adjustments 25,228 12,000 12,000 12,000 12,000 12,000 12,000 12, Income from Investments 298, , , , , , , , Increase Market Value Invest 37, Investment Income Range 361, , , , , , , ,

19 Salaries 7,481, ,945, ,964, ,114, ,193, ,580, ,631, ,643, Fund: Parks and Recreation Investment Income 361, , , , , , , , Planned Use of Fund Balance Planned Use of Balance 0 3,131,700 3,131,700 3,476,700 3,695,885 2,827,737 2,989,902 2,847,055 Planned Use of Fund Range 0 3,131,700 3,131,700 3,476,700 3,695,885 2,827,737 2,989,902 2,847,055 Other Revenues Cash Overages 1, Prior Years Revenue 23, Refund Prior Years Expenditure Sale of Equipment 6, Sale of Scrap 3, Other Revenues Range 34, Other Revenues 34, Gain or Loss on Exchg of Asset Gain on Sale of Equip 4, Gain or Loss on Exchg Range 4, Revenue 21,119,352 23,107,000 23,174,214 23,304,640 23,410,825 22,933,010 23,074,579 23,059,270 Other Financing Sources Capital Contributions Capital Asset Contributions 1,506, Capital Contribution Range 1,506, Capital Contributions 1,506, Transfers In Transfers In Transfers In Range Transfers In Other Financing Sources 1,506, Grand Total Revenues 22,625,494 23,107,000 23,174,214 23,304,640 23,410,825 22,933,010 23,074,579 23,059,270 Expenditures Personnel Salaries Salaries Regular 6,760,554 3,829,866 3,848,102 3,944,875 3,983,771 5,893,398 5,952,298 5,964, Holiday 142, Annual Leave 281, Sick Leave 85, Retroactive 4, Jury Duty Other Miscellaneous Salaries 1, , Summer Help 0 3,993,872 3,993,872 4,045,135 4,085,585 1,530,000 1,548,315 1,548, Workers Compensation Pay 5, Death Leave 8, Short Term Disability 54, Overtime 131, , , , , , , , Holiday Overtime 6, Salaries Range 7,481,895 7,945,943 7,964,846 8,114,465 8,193,811 7,580,233 7,631,568 7,643,

20 Parks and Recreation Fringe Benefits Fringe Benefits 0 2,793,870 2,811,245 2,882,195 2,910,034 34,220 34,220 34, Workers Compensation 71, ,945 79,945 79, Group Life 17, ,636 11,636 11, Retirement 1,317, ,359,181 1,368,011 1,367, Hospitalization 791, , , , Social Security 348, , , , Dental 63, ,705 63,705 63, Disability 12, ,664 54,664 54, Unemployment Insurance 32, ,314 28,314 28, Optical 3, ,793 6,793 6,793 Fringe Benefits Range 2,660,206 2,793,870 2,811,245 2,882,195 2,910,034 2,925,192 2,934,022 2,934,214 Personnel 10,142,101 10,739,813 10,776,091 10,996,660 11,103,845 10,505,425 10,565,590 10,577,728 Operating Expenses Contractual Services Adj Prior Years Exp 89, Appraisal Fees 1, ,000 1,000 1, Bank Charges 4,911 7,002 7,002 7,027 7,027 75,330 76,330 76, Building Maintenance Charges 446, , , , , ,625 1,073, , Cash Shortage 1, Charge Card Fee 63,759 70,390 70,390 70,890 70,890 72,160 72,410 72, Contingency 0 1,088,400 1,091, , , Contracted Services 34, , , , , , , , Custodial Services 37,560 31,990 31,990 38,640 38,640 25,400 25,400 25, Design Fees 0 15,000 15,000 15,000 15,000 63,000 30,000 15, Electrical Service 553, , , , , , , , Employees Medical Exams Equipment Maintenance 438, , , , , , , , Equipment Rental 5,903 13,200 13,367 13,700 13,700 14,450 14,450 14, Fees - Per Diems 2,473 4,900 4,900 4,900 4,900 3,000 3,000 3, Garbage and Rubbish Disposal 31,375 36,445 36,812 37,545 37,545 37,002 38,072 38, General Program Administration 0 79,350 79,350 79,350 79,350 84,000 84,000 84, Greenhouse Allocation ,355 50,355 50, Grounds Maintenance 974,926 1,102,795 1,111,728 1,129,795 1,129,795 1,589,209 1,176,564 1,136, Indirect Costs 554, , , , , , , , Laundry and Cleaning 8,591 10,910 10,910 11,055 11,055 10,340 10,765 10, Licenses and Permits 2, ,090 2,350 2, Logos Trademarks Intellect Prp 4,849 4,125 4,125 4,500 4,500 3,550 3,750 3, Mail Handling-Postage Svc 98 1,000 1,000 1,000 1, Membership Dues 10,356 14,727 14,844 15,265 15,265 15,776 15,640 15, Miscellaneous 40,369 62,860 63,193 64,210 64,210 63,510 71,410 71, Natural Gas 272, , , , , , , , Periodicals Books Publ Sub 762 3,593 3,593 3,755 3,755 3,180 3,180 3, Personal Mileage 16,284 17,975 18,142 18,600 18,600 17,650 18,600 18,

21 Parks and Recreation Printing 37, ,450 37,200 37, Public Information 191, , , , , , , , Refund Prior Years Revenue Rent 0 14,163 14,163 14,163 14,163 14,163 14,163 14, Rental Property Maintenance 11,044 14,400 14,400 14,400 14,400 23,000 21,000 21, Security Expense 698, , , , , , , , Software Support Maintenance 3,400 9,500 9,500 9,500 9,500 9,500 9,500 9, Sponsorship 1, ,000 8,000 8, Training 19,150 32,145 32,145 32,295 32,295 32,195 32,295 32, Travel and Conference 18,990 40,355 40,622 42,730 42,730 51,215 46,130 47, Travel Employee Taxable Meals ,000 1,000 1, Twp and City Treas Bonds 2,199 2,850 2,850 2,850 2,850 2,500 2,550 2, Uncollectible NSF Checks Water and Sewage Charges 117, , , , , , , , Workshops and Meeting 2,577 2,400 2,400 2,400 2,400 2,400 2,400 2,400 Contractual Service Range 4,700,164 6,560,480 6,582,399 6,424,816 6,423,816 6,449,198 6,409,308 6,270,711 Contractual Services 4,700, ,560, ,582, ,424, ,423, ,449, ,409, ,270, Non-Departmental Non Departmental Range Commodities Custodial Supplies 64,257 65,225 66,144 68,732 68,732 71,212 71,932 71, Expendable Equipment 32, , , , , , , , Maintenance Supplies 6,468 3,000 3,000 3,000 3,000 3,000 3,000 3, Merchandise 85,409 91,275 91,442 92,350 92,350 95,400 95,700 95, Metered Postage 5,850 18,400 18,400 18,400 18,400 8,400 10,000 12, Office Supplies 79, , , , ,050 92, , , Postage-Standard Mailing 7,538 1,000 1,000 1,000 1,000 7,000 8,000 8, Recreation Supplies 135, , , , , , , , Small Tools 67,220 78,360 78,660 79,460 79, ,000 88,960 88, Special Event Supplies 141, , , , , , , , Uniforms 42,770 59,230 59,270 59,720 59,720 60,876 60,955 61,355 Commodities Range 669,138 1,016,160 1,019,536 1,040,557 1,040,557 1,111,038 1,068,627 1,073,777 Depreciation Depreciation Park Improvements 1,896,640 2,163,500 2,163,500 2,164,100 2,164,100 2,051,500 2,051,500 2,051, Depreciation Buildings 641, , , , , , , , Depreciation Computer Equip 2, Depreciation Equipment 275, , , , , , , , Depreciation Vehicles 46,220 33,000 33,000 33,000 33,000 47,500 47,500 47,500 Depreciation Range 2,862,726 3,110,650 3,110,650 3,131,700 3,131,700 3,090,900 3,090,900 3,090,900 Operating Expenses 8,232,028 10,687,290 10,712,585 10,597,073 10,596,073 10,651,136 10,568,835 10,435,388 Internal Support Internal Services Convenience Copier 4,007 3,800 3,800 3,800 3,800 4,200 4,200 4, Drain Equipment 11,209 25,100 25,100 25,100 25,100 25,100 25,100 25,

22 Parks and Recreation Info Tech Development 328, , , , , , , , Info Tech Operations 530, , , , , , , , Insurance Fund 222, , , , , , , , Mail Room 5, Maintenance Department Charges 26,466 27,755 30,540 36,735 36,735 41,772 41,772 41, Motor Pool Fuel Charges 116, , , , , , , , Motor Pool 286, , , , , , , , Print Shop 1, Telephone Communications 153, , , , , , , ,432 INTERNAL SERVICES RANGE 1,687,186 1,679,897 1,685,538 1,710,907 1,710,907 1,776,449 1,940,154 2,046,154 Internal Services 1,687, ,679, ,685, ,710, ,710, ,776, ,940, ,046, Internal Support 1,687,186 1,679,897 1,685,538 1,710,907 1,710,907 1,776,449 1,940,154 2,046,154 Grand Total Expenditures 20,061,315 23,107,000 23,174,214 23,304,640 23,410,825 22,933,010 23,074,579 23,059,