C I T Y O F M O U N T D O R A

Transcription

1 C I T Y O F M O U N T D O R A

2

3 Table of Contents Fiscal Year Budget Document Budget Message Message from the City Manager... i Section I Map of City of Mount Dora...1 City Council Members...2 Mission Statement & Core Values...3 Organizational Chart...4 Section II Summary FY Adopted Budget...7 Section III General Fund General Fund Recap...11 Revenues and Sources Mills...14 Expenditures by Department...15 Expenditures Line Item Detail...16 Section IV Special Revenues Funds Discretionary Sales Tax...39 Public Service Tax...41 Community Redevelopment Agency...45 NE-Community Redevelopment Agency...51 Protective Inspections...57 Impact Fee...61 Special Events...67 Fire Assessment Fee...73 Section V Debt Service Fund Debt Service...79 Section VI General Construction Fund General Construction...83

4 Section VII Enterprise Funds Electric...87 Water and Wastewater Sanitation Stormwater Cemetery Section VIII Internal Services Funds Vehicle Replacement Information Technology Facility Maintenance Self-Insurance Workers Compensation Loss Section IX Attachments Capital Outlay Summary Capital Improvements Projects Summary...165

5 Message from the City Manager City of Mount Dora Adopted Budget December 11, 2017 Dear Mayor, City Council and Citizens of the City of Mount Dora: In accordance with state statutes and local ordinances, I am pleased to present to you the fiscal year (FY) annual balanced budget for the City of Mount Dora totaling $64,033,598. There are two major themes throughout the budget: Addressing deficiencies of existing facilities and infrastructure, and Preparing for future economic development and growth. The City of Mount Dora continues preparing to welcome the economic growth moving in a positive direction. The City s taxable property value has continued to increase as home sales have increased, the unemployment rate has declined and the economy continues to improve. The increase in property values for FY is 7.15%, compared to the previous year increase of 3.78%. This trend is positive and should continue with the advent of the Innovation District and the completion of the new expressway. Actual Gross Taxable Values from 2015 through projected 2019 is provided below: Actual Actual Actual Amended Adopted 9/30/15 9/30/16 9/30/2017 9/30/17 9/30/18 Gross Taxable Value $ 872,814,798 $ 906,012,014 $ 940,285,927 $ 940,285,927 $ 1,007,521,506 Increase over Prior Year 33,197,216 34,273,913 34,273,913 67,235,579 Estimated Increase in Value 3.12% 3.80% 3.78% 3.78% 7.15% To best accommodate the City s operational needs and in preparation of the future growth, the millage rate will be established at $ mills. This represents a 5.05% or $ mill increase over the previous year s millage rate of $ mills. The FY budget with the millage rate adopted will allow the City to provide our citizens with additional public safety and other necessary improvements around the City. It also meets our goal of preparing for the City s financial future. The FY 2018 total budget is $64 million, and achieves the following objectives: i

6 Creating jobs and growing our economy; Improving our infrastructure; Retaining and rewarding our employees; and Preparing for the City s financial future. Some of the funds such as the General Fund $1,338,436, CRA Fund ($64,801), Discretionary Sales Tax Fund ($773,562), Northeast CRA ($925,660) and Cemetery Fund ($3,942) are balanced using surplus fund balance in excess of required minimum reserve requirements. The General Fund required some extensive one-time projects which will be addressed this fiscal year. One-time projects totaled $693,685 and account for $ mills. These types of projects lend themselves to using excess surplus since they are not related to operations. During the last year, the City has initiated to lay the foundation of infrastructure to accommodate the Innovation District. Water, wastewater and reuse lines will set the stage to accommodate the growth. While the district is the main focus, the areas surrounding this location will be requiring additional residential and commercial development to support the district. The expressway will make it easier for people in Orlando to live in a less congested area with a shorter commute time. The final budget contains modest changes as it pertains to City revenues. The balanced General Fund budget was developed utilizing the new proposed $ millage rate. The increase in the water and wastewater utility rates was determined by utilizing an independent outside firm. The previous year s increase was 12.7% and the current year will experience a 12.9% increase. The subsequent two years will revert to a more modest 3.3% increase followed with a final increase in year five of 3.4%. Future studies will be performed every two to three years so that large increases may be avoided. Finally, electric rates have been stable and reducing due to the price of gas; but will continue to be monitored with appropriate changes as the market fluctuations occur. Personnel expenses are a significant portion of the budget, particularly in the General Fund. The budget was developed with a three percent increase in wages across the board for all employees groups. As of this transmittal letter, City Administration has negotiated with all three bargaining units three-year agreements that contain 2% cost of living adjustments each year plus the opportunity for another 1% merit increase. The contribution amount for pensions remains actuarially sound. The final budget includes an increase in the number of full-time equivalent positions by positions. Personnel expenditures have been revised to account for the City s rapidly moving expansion and the City must have a plan to be in place to accommodate this growth. Public safety, ii

7 planning, culture and recreational and other administrative needs are being addressed now in preparation for the City s future growth and economic development. The significant changes include the following: Finance Addition of a Deputy Finance Director to provide for succession planning; Administration A position of Executive Assistant to the City Manager will be added; Planning A Zoning Technician position added to provide customer service to address and resolve citizen requests and concerns in a broad range of zoning, land development code, comprehensive plan and historic preservation; Police Added four Sworn Officers for staffing recovery, one Community Officer will be split 50% with the CRA and a part-time Communications Officer; Fire Two firefighters were added to continue to address proper staffing; Electric Includes the addition of a Deputy Electric Utility Manager; Water & Wastewater Accounts for a Senior Project Manager temporary position through the process of completing the utility construction for the eastern service area; Cemetery A park specialist position was increased from 0.50 to a 1.0 FTE to meet the citizens expectations on the grounds and maintenance at the cemetery; Library Added two library pages for Library Sunday service; Facilities Maintenance Reflects an additional FTE for a new Skilled Trades worker who will perform maintenance work at the Library and the Butterfly Garden; CRA Added one Community Officer will be split 50% with Police; Recreation Includes the addition of a Cultural Events Coordinator; Parks Added a part-time Parks Specialist; Protective Inspections includes a new position for a full-time Administrative Secretary with an additional increase in FTE and a new position for Zoning Technician that will be split with Planning. The final budget has $9,235,719 in capital projects expenditures for Fiscal Year Major projects include: $1,807,593 in Sales Tax Fund for various projects including street resurfacing and Downtown parking projects. $146,300 in Impact Fees capital projects. $189,950 in CRA Downtown Parking Projects. $732,000 in Northeast CRA to include Redevelopment projects and a Grandview Market Study. $602,550 in Borrowing Capital projects for CRA Downtown Parking Lots and a Community Recreation Center. $277,693 for vehicles in the Vehicle Replacement Fund. $608,450 in Electric Utility Fund which includes a Transformer and Equipment replacement. iii

8 $4,434,738 to include upgrades to Wastewater Treatment Plants, Elevated Water Tank Rehabilitation, Fire Hydrant Replacement and Telemetry Improvements among others. I am pleased to present a budget that is balanced and positions our great City for a prosperous future. I would specially like to thank the City Council for their leadership and direction and to our dedicated employees for their commitment to excellence. We acknowledge that we are held to a high standard of our community s trust to be a wise steward of public funds. With that in mind, we are confident this budget moves the City of Mount Dora forward and meets the expectations of our citizens. John McKinney Finance Director Robin R. Hayes City Manager iv

9 Section I Located approximately 25 miles northwest of Orlando, Mount Dora is strategically located within the heart of North Central Florida in Lake County. Page 1 of 166

10 MAYOR/CITY COUNCIL Nick Girone Laurie Tillett Mayor Vice-Mayor/ District 1 Marc Crail Council Member District 4 Cathy T. Hoechst Cal Rolfson Council Member At-Large Council Member District 2 Mark Slaby John Tucker Council Member At-Large Council Member District 3 Page 2 of 166

11 Our Vision To preserve the quality and unique character of Mount Dora, we envision a City that provides outstanding municipal services for our citizens well-being; that promotes a healthy and sustainable economy balanced with responsible stewardship of our natural resources and environment; that cooperates with our neighboring jurisdictions for regional benefit; and that engages our citizens as partners in making Mount Dora a great place to live, work and play. Mission Statement We exist to professionally serve our community and enhance our citizens well-being by providing the highest level of municipal leadership and services possible per the level of resources available to the City. Our Values We respect the unique value of each person, and listen with compassion, serve without prejudice and, when necessary, challenge without judgment. We work as a team to share resources and coordinate our support for each other to accomplish our goals. We conduct ourselves with honesty and integrity, accept accountability for our actions, and protect the public trust through our ethical actions. We care about our community, and commit our dedication and professionalism to enhance the community s future and preserve the unique charm and character of Mount Dora. Page 3 of 166

12 City of Mount Dora Organizational Chart FY Citizens City Council City Attorney (Out-sourced) City Manager *Executive Assistant City Clerk Electric Utilities *Electric Finance *Accounting *Budgeting *Customer Service *Information Technology *Purchasing *Warehouse Leisure Services *Facilities Care Services *Park Services *Recreation Public Information *PIO *Events & Events Special Community Building Fire *Fire Suppression *Emergency Medical *Safety Inspection *Emergency Preparedness Public Safety Police *Community Safety *Investigation *Code Enforcement *Animal Control *911 Communications Human Resources *Personnel *Benefit Coordination *Risk Management *Union Negotiations Planning & Development *Community Redevelopment *Development Review *Land Use *Protective Inspections Public Works & Utilities *Roads & Streets *Engineering *Building Maintenance *Water & Wastewater *Sanitation *Stormwater Page 4 of 166

13 Section II Summary Page 5 of 166

14 Page 6 of 166

15 City of Mount Dora Adopted Budget FY Revenue Expenses General Fund $ 18,813,900 $ 18,813, Discretionary Sales Tax $ 2,143,896 $ 2,143, Public Service Tax $ 2,239,000 $ 2,239, Community Redevelopment Agency $ 1,503,156 $ 1,503, Northeast Community Redevelopment Agency $ 1,355,138 $ 1,355, Protective Inspections $ 762,500 $ 762, Police Impact Fee $ 55,050 $ 55, Fire Impact Fee $ 83,750 $ 83, Library Impact Fee $ 161,000 $ 161, Parks Impact Fee $ 356,500 $ 356, Special Events $ 566,625 $ 566, Fire Assessment Fee $ 417,310 $ 417, Debt Service $ 321,200 $ 321, General Construction $ 602,550 $ 602, Electric Utility $ 10,779,900 $ 10,779, Consolidated Water/Sewer Utility $ 12,649,154 $ 12,649, Water/Wastewater Impact Fee $ 597,452 $ 597, Water Impact Fee $ 413,402 $ 413, Sanitation Utility $ 2,352,000 $ 2,352, Stormwater Utility $ 1,117,913 $ 1,117, Cemetery $ 183,092 $ 183, Vehicle Replacement $ 277,693 $ 277, Information Technology $ 635,803 $ 635, Facility Maintenance $ 986,977 $ 986, Self Insured Health $ 3,783,480 $ 3,783, Workers Compensation $ 294,415 $ 294, Loss Fund $ 580,742 $ 580,742 Total All Funds $ 64,033,598 $ 64,033,598 Page 7 of 166

16 Page 8 of 166

17 Section III General Fund Page 9 of 166

18 Page 10 of 166

19 General Fund 001 The General Fund is the general operating fund of the City and contains the operating expenditures for services that are city-wide in nature. It is used to account for all financial resources except those required to be accounted for in another fund. The general services to the community include Legislative, Administrative, Public Safety, Recreation and Culture, Transportation, and Physical Environment. The City s general operations are supported with a revenue structure consisting of several major sources. Ad Valorem taxes, the traditional tax on property owned within the City of Mount Dora yields $6,030,016 million for the General Fund. The percentage of General Fund revenues derived from property taxes continues to increase reflecting the increase in housing values. Property taxes are levied against real estate and certain tangible personal, non-real estate property held for commercial purposes. The increase in property values for FY is 7.15%, compared to the previous year increase of 3.78%. The balanced General Fund budget was developed utilizing the new proposed $ millage rate. The total adopted budget FY is $18,813,900. General Fund Revenues Ad Valorem Taxes $6,030,016 Other Taxes $468,500 Charges For Services 477,300 Intergovernmental Revenue 2,093,815 Miscellaneous Revenues 3,236,225 Licenses & Permits 794,875 Internal Service Charges 2,368,600 Transfers In 1,919,000 Fund Balance/Reserves/Net Assets 1,425,569 Total Revenues, Transfers & Balances $18,813,900 Page 11 of 166

20 General Fund Expenditures General Government $1,686,438 Public Safety 6,575,737 Recreation and Culture 2,072,254 Transportation 1,064,494 Physical Environment 6,155,990 Transfers Out 1,258,987 Total Expenditures and Other Sources $18,813,900 Page 12 of 166

21 City of Mount Dora General Fund -001 Revenues, Expenditures and Transfers Recap Budget Amended Adopted Actual Actual Actual Budget Budget Revenues Property Taxes $ 4,453,768 $ 4,640,429 $ 4,777,082 $ 4,942,504 $ 6,211,416 Other Taxes 358, , , , ,100 Permits and Fees 728, , , , ,875 Intergovernmental 1,674,271 1,844,419 1,877,357 1,970,034 2,093,819 Charges for Services 417, , , , ,300 Fines and Forfeitures 51,917 47,497 44,236 50,100 44,500 Miscellaneous Revenues 544, , , ,750 2,658,050 Total Revenues 8,230,003 8,256,720 8,457,706 9,031,658 12,567,060 Other Sources (Transfers In) 4,471,050 4,672,250 8,061,753 7,252,952 5,012,700 Estimated Carryover ,840 1,234,140 Total Revenues and Other Sources 12,701,053 12,928,970 16,519,459 17,022,450 18,813,900 Expenditures and Uses General Government 1,703,935 1,823,492 5,353,421 6,171,441 6,138,491 Public Safety 7,258,939 7,429,169 7,206,044 7,540,881 8,279,673 Transportation 959, , , ,443 1,064,494 Culture and Recreation 2,307,991 2,245,176 1,864,734 1,900,993 2,072,255 Total Expenditures 12,230,482 12,483,903 15,322,376 16,534,758 17,554,913 Other Uses (Transfers Out) 314, , ,000-1,258,987 Current Year Fund Balance 156, , , ,692 - Total Expenditures and Other Uses $ 12,701,053 $ 12,928,970 $ 16,519,459 $ 17,022,450 $ 18,813,900 Page 13 of 166

22 City of Mount Dora General Fund Revenues and Sources Amended Adopted Actual Actual Actual Budget Budget Taxes Ad Valorem $ 4,453,768 $ 4,640,429 $ 4,777,082 $ 4,942,504 $ 6,211,416 Sales, Use and Service Taxes 336, , , , ,900 Local Business Tax 21,976 25,756 24,333 25,000 21,200 Total Ad Valorem 4,812,056 4,949,443 5,071,916 5,317,504 6,498,516 - Permits and Fees Franchise Fees 702, , , , ,725 Development Permits 25,639 19, ,000 Street Lights Sylvan Shores ,000 Other Permits and Fees 955 1,075 4,186 4,450 1,150 Total Permits and Fees 728, , , , ,875 Intergovernmental Federal Grants 94, , , ,000 50,000 State Grants 7,345 5,800 8,857 12,419 35,000 Other Local Grants State Shared Revenues 1,264,162 1,333,668 1,399,056 1,426,115 1,559,050 Local Shared Revenues 308, , , , ,769 Total Intergovernmental 1,674,271 1,844,419 1,877,357 1,970,034 2,093,819 Charges for Services General Government 65,855 59, , ,700 85,000 Public Safety 160, , , , ,500 Culture/Recreation 150, , , , ,800 Investment Management Fee 40,986 38,566 9,860 10,000 39,000 Total Service Charges 417, , , , ,300 Judgments, Fines and Forfeitures Judgments and Fines 38,556 37,004 28,262 32,100 33,000 Library Fines 12,846 10,393 11,177 13,000 11,000 Code Enforcement Fines ,797 5, Total Fines and Forfeitures 51,917 47,497 44,236 50,100 44,500 Miscellaneous Revenues Miscellaneous 15,564 26,112 42, ,100 45,950 Investment Earnings 39,662 46,841 1,730 2,000 40,000 Rents and Royalties 407, , , , ,000 Sale of Capital Assets 7,038 6,143 38,905 39,000 4,000 Contributions and Donations 39,127 25,738 25,010 57,050 16,500 Direct Administrative Cost Recovery ,368,600 Other 35,519 29,887 17,657 18,000 22,000 Total Miscellaneous 544, , , ,750 2,658,050 Total Revenues 8,230,003 8,256,720 8,457,706 9,031,658 12,567,060 Other Sources Transfers - - 5,697,003 4,888,202 1,919,000 R.O.I./PILOT Fees 4,471,050 4,672,250 2,364,750 2,364,750 3,093,700 Estimated Carryover ,840 1,234,140 Total R.O.I./PILOT Fees & Transfers 4,471,050 4,672,250 8,061,753 7,990,792 6,246,840 Total Revenues and other Sources $ 12,701,053 $ 12,928,970 $ 16,519,459 $ 17,022,450 $ 18,813,900 Page 14 of 166

23 City of Mount Dora General Fund Expenditures by Department Amended Adopted Department/Division Actual Actual Actual Budget Budget Legislative $ 62,941 $ 62,332 $ 73,363 $ 80,377 $ 96,060 City Manager 134, , , , ,062 Public Relations 21,546 32,350 61,728 78, ,812 City Clerk 57,617 73, , , ,878 City Attorney 64,602 55, , , ,000 Finance 230, , , , ,984 Customer Service , , ,763 Purchasing 59,817 71, , , ,232 Human Resources , , ,564 Planning and Development 399, , , , ,686 Other General Government 672, ,318 3,136,133 3,526,267 4,061,437 Total - General Government 1,703,935 1,823,492 5,656,421 6,171,441 7,397,478 Police 4,300,516 4,345,100 4,243,122 4,482,170 4,747,591 Police Communications 527, , , , ,869 Fire 2,430,908 2,507,421 2,437,226 2,513,947 2,993,213 Total - Public Safety 7,258,939 7,429,169 7,206,044 7,540,881 8,279,673 Roads and Streets 855, , , , ,762 Engineering 104,510 87,633 84,714 85,226 89,732 Total - Transportation 959, , , ,443 1,064,494 Library 900, , , , ,655 Historical Museum 1,652 1,589 1,502 1,550 2,000 Simpson House 3,772 3,671 3,877 3,850 6,000 Recreation 417, , , , ,802 Recreation - Aquatics 91,740 84,548 79,271 80,200 87,187 Recreation - Community Building 118,944 98,035 53,868 54,465 73,550 Parks Maintenance 773, , , , ,061 Total - Culture and Recreation 2,307,991 2,245,176 1,864,734 1,900,993 2,072,255 Current Year Fund Balance 470, , , ,692 - Total Expenditures and Uses $ 12,701,346 $ 12,928,970 $ 16,486,459 $ 17,022,450 $ 18,813,900 Page 15 of 166

24 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Legislative Salaries & Wages 47,268 47,787 47,859 47,787 47,268 Salaries & Wages 47,268 47,787 47,859 47,787 47,268 FICA Taxes 3,585 3,652 3,661 3,652 3,616 Workers Compensation Fringe Benefits 3,688 3,728 3,743 3,728 3,692 Professional Services 25,749 4,104-4,104 - Other Contractual Services ,000 Professional Services 25,749 4,104-4,104 15,000 Travel & Per Diem 2,474 5,624 2,176 5,624 5,500 Mail & Freight Utility Services 4,307 4,174 3,664 4,174 5,000 Insurance 4,848 5,101 5,700 5,300 5,700 Printing & Binding Promotional Activities/Advertising ,000 Other Current Charges 2,547 3,629 1,068 1,100 2,200 Other Operating Expenditures 14,542 19,488 13,258 17,158 20,000 Office Supplies Operating Supplies ,102 1, Dues & Publication 3,810 2,204 2,795 3,000 5,500 Training (120) 4,898 2,690 2,700 4,000 Materials & Supplies 3,844 7,725 7,239 7,600 10,100 Sub-Total Operating Expenditures 95,091 82,832 72,099 80,377 96,060 Allocated Credits (32,150) (20,500) Other Funds - - 1, Total Expenditures Legislative 62,941 62,332 73,363 80,377 96,060 Page 16 of 166

25 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget City Manager Salaries & Wages 205, , , , ,122 Over-Time Wages Salaries & Wages 205, , , , ,122 FICA Taxes 14,415 20,266 13,668 14,000 14,621 Retirement Expenses 17,035 (1,321) 24,045 25,000 25,706 Health and Life Insurance 6,027 13,500 9,623 13,500 29,441 Workers Compensation Fringe Benefits 37,797 32,813 47,654 52,868 70,075 Travel & Per Diem 1,369 1, ,900 Communication Services 3,305 4,152 4,560 4,600 4,240 Mail & Freight Utility Services 5,025 4,869 4,274 4,869 5,000 Rental & Leases 4,319 7,311 3,292 3,500 4,500 Insurance 3,281 1,739 3,900 3,600 4,095 Repair & Maintenance Printing & Binding Other Current Charges ,884 2, Other Operating Expenditures 18,914 20,839 18,801 19,869 22,285 Office Supplies Operating Supplies 1, Dues & Publications 2, ,350 5,500 2,030 Training ,900 Materials & Supplies 4, ,690 6,900 5,580 Sub-Total Operating Expenditures 266, , , , ,062 Machinery and Equipment ,741 7,000 - Sub-Total Capital ,741 7,000 - Allocated Credits (131,650) (146,000) Total Expenditures City Manager 134, , , , ,062 Page 17 of 166

26 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget City Clerk Salaries & Wages 62,327 81,365 80,241 81, ,459 Overtime Wages Salaries & Wages 62,379 81,365 80,241 81, ,459 FICA Taxes 4,480 5,926 5,865 5,926 9,785 Retirement Expense 5,482 8,526 7,611 8,526 12,546 Health & Life Insurance 4,443 5,350 5,766 5,350 11,763 Workers Compensation Fringe Benefits 14,541 19,928 19,387 19,928 34,299 Professional Services Other Contractual Services 4,660 10,373 3,476 12, Professional Services 4,660 10,373 3,476 12, Travel & Per Diem 2,067 5,150 4,630 5,150 6,000 Communication Services ,200 Mail & Freight Utilities 3,230 3,130 2,748 3,130 4,000 Rental and Leases Insurance 1,812 2,060 2,300 2,060 2,415 Repair & Maintenance Services - - 8,550 10,000 21,505 Printing & Binding (57) Promotional Activities/Ad 1, ,039 2,100 3,000 Other Current Charges & Obligations ,022 1,100 1,000 Other Operating Expenditures 9,546 12,690 22,255 24,217 39,220 Office Supplies 1,652 1,788 1,455 1,788 1,500 Operating Supplies ,170 1, Dues, Subs & Pubs 1, ,000 Training 4,081 1,887 1,320 1,887 8,000 Materials & Supplies 7,541 4,592 4,689 5,674 11,200 Subtotal - Operating Expenditures 98, , , , ,878 Allocated Credit (41,050) (55,250) Total Expenditures City Clerk 57,617 73, , , ,878 Page 18 of 166

27 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Public Relations Salaries & Wages 47,039 49,450 18,769 25,000 61,660 Salaries & Wages 47,039 49,450 18,769 25,000 61,660 FICA Taxes 3,543 3,800 1,293 4,140 4,717 Retirement Expense 4,087 4,950-1,179 6,166 Health & Life Insurance 5,945 6,900 3,993 6,900 16,440 Workers Compensation Fringe Benefits 13,668 15,750 5,319 12,309 27,422 Professional Services Other Contractual Services 15,193 23,000 18,516 21,651 23,000 Professional Services 15,199 23,000 18,516 21,651 23,000 Travel & Per Diem 575 1, Communication Services , ,000 Mail and Freight Utility Services - 1, ,000 Rentals and Leases 1,234 1,750 1,122 1,247 1,350 Insurance 833 1,000 1,100 1,100 1,155 Repairs/Maintenance ,000 19,000 Printing and Binding ,672 2,000 2,500 Promotional Activities - - 9,594 10,000 20,100 Other Current Charges 1,809 5, ,200 Other Operating Expenditures 5,165 12,250 16,602 17,070 48,055 Office Supplies Operating Supplies ,000 Dues, Subs & Pubs ,053 1, Training , Materials & Supplies 575 1,800 2,522 2,800 2,675 Subtotal-Operating 81, ,250 61,728 78, ,812 Allocated Credit (60,100) (69,900) Total Expenditures Public Relations 21,546 32,350 61,728 78, ,812 Page 19 of 166

28 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Other General Government Special Event Hurricane Wages ,947 69,000 - Retirement Expense Hurricane ,458 54,300 - Special Event Pay , ,000 - Workers Compensation ,305 14,000 - FICA ,624 50,000 - Health & Life ,000 Health & Life-Retirees 460, , , , ,440 Fringe Benefits 460, ,851 1,367,697 1,402, ,440 Professional Services 4,000 4,363 4,330 4,363 8,000 Other Contractual Services ,000 Professional Services 4,000 4,363 4,330 4,363 14,000 Communication Services Mail & Freight Rentals & Leases 2,344 2,023 3,505 4,000 3,995 Repairs & Maintenance ,000 Printing & Binding 5, ,000 Promotional Activities/Ads - - 2,752 3,000 4,000 Other Current Charges Other Operating Expenditures 8,364 2,473 6,257 7,450 11,495 Operating Supplies ,035 16,000 - Gas & Oil ,000 Urban Forestry ,460 72,460 25,000 Nursery Program ,000 Professional Tree Service ,000 Arborist ,000 Dues Subscriptions & Publications ,000 Materials & Supplies ,495 88, ,000 Subtotal Operating 472, ,732 1,465,779 1,502,573 1,035,935 Grants in Aid 22,583 14,635 8,547 14,635 29,050 Economic Development Incentives ,073 34,000 - Historical Board Seed Money ,500 Arts Commission Seed Money ,000 Operating Contingency ,857 6,081 26,171 Salary Contingency - 6, ,000 Subtotal Other Uses 22,583 20,716 79,477 54, ,721 Machinery & Equipment ,502 22,000 24,015 Subtotal Capital ,502 22,000 24,015 Transfers to Other Funds Transsfers to IT and Building Maintenance ,622,779 Transfers to CRA , ,475 Transfers to NE-CRA ,812 Transfer to Special Event Fund 222, , ,000 24, ,700 Transfer to Cemetery Fund 91, ,000 96, , ,000 Subtotal Transfers 314, , , ,000 2,881,766 Allocated Credit (138,059) (129,130) Contingency ,081 - Total Expenditures Other General Gov. 672, ,318 1,902,758 2,213,289 4,061, Page 20 of 166

29 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Finance Salaries & Wages 266, , , , ,581 Overtime Wages - 1,193 1,872 2,000 1,800 Salaries & Wages 266, , , , ,381 FICA Taxes 19,766 18,958 21,226 22,000 31,385 Retirement Expense 40,143 42,729 31,727 32,000 35,069 Health & Life Insurance 23,159 29,850 18,153 20,000 63,075 Workers Compensation Unemployment Compensation - (200) Fringe Benefits 83,631 91,723 71,599 74, ,185 Professional Services ,250 Accounting and Auditing 18,685 28,408 27,605 28,408 44,500 Other Contractual Services - - 4,040 4,100 - Professional Services 18,685 28,408 31,645 32,508 60,750 Travel & Per Diem ,196 2,200 3,050 Communication Services 1,377 1,416 1,585 3,800 1,450 Mail & Freight 2,612 2,562 1,737 2,562 2,600 Utility Services 5,750 5,553 4,781 5,553 6,000 Rentals and Leases 3,750 4,094 4,591 4,600 4,000 Insurance 5,191 5,150 5,750 5,300 6,038 Repairs/Maintenance Services Printing and Binding Other Current Charges 2,328 1,580 1,760 2,000 1,450 Other Operating Expenditures 21,304 20,605 22,440 26,095 24,888 Office Supplies 2,434 2,665 4,322 4,400 2,750 Operating Supplies 1,996 1,426 4,371 4,500 1,625 Investment Expense 14,679 11,335 16,035 17,000 14,000 Uniforms, Shoes & Boots Dues, Subs and Pubs 405 1, , Training ,000 2,325 Materials & Supplies 19,800 16,894 26,304 28,025 21,780 Subtotal-Operating 409, , , , ,984 Machinery & Equipment - - 6,275 7,000 0 Allocated Credit (178,950) (159,550) Other Funds - - (35) - - Total Expenditures Finance 230, , , , ,984 Page 21 of 166

30 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Customer Service Salaries & Wages 263, , , , ,444 Overtime Wages 9,732 6,511 1,738 6,511 2,826 Salaries & Wages 272, , , , ,270 FICA Taxes 19,383 23,752 23,803 23,752 27,102 Retirement Expense 34,204 29,553 27,732 29,553 35,144 Health & Life Insurance 43,364 77,500 62,046 77,500 91,746 Workers Compensation 1,457 2,642 3,063 2,642 2,961 Fringe Benefits 98, , , , ,953 Professional Services 3, Other Contractual Services 44,645 40,630 34,506 40,630 40,000 Merchant Services 75,489 82,061 87,977 82,061 88,100 Meter Reading Services 127, Professional Services 251, , , , ,100 Travel & Per Diem - - 1, Communication Services 2,752 2,200 2,390 2,200 4,750 Mail & Freight 66,123 59,987 68,528 59,987 72,000 Utility Services 4,666 4,521 3,969 4,521 6,500 Rentals & Leases 6,117 7,259 6,400 7,259 8,250 Insurance 6,407 6,712 7,500 6,712 7,875 Insurance-Automobiles , ,365 Repairs & Maintenance Services ,450 Tires - - 1, Vehicle Parts Vehicle Labor Vehicle Replacement Fund 2,400 2,400 7,200 2,400 7,200 Printing & Binding 167 1, ,778 1,700 Other Current Charges Other Operating Expend. 90,236 87, ,778 87, ,740 Office Supplies 1,939 3,043 2,882 3,043 3,000 Operating Supplies 3,454 1,576 2,669 1,576 4,000 Uniforms & Safety Shoes 777 2,892 1,854 2,892 2,200 Gas and Oil 2,104 3,468 1,117 3,468 2,000 Dues, Pubs & Subs Training ,500 Materials & Supplies 8,274 10,980 8,532 10,979 15,700 Subtotal-Operating Expense 720, , , , ,763 Machinery & Equipment 10,780 17,149-17,149 - Subtotal-Capital 10,780 17,149-17,149 - Allocated Credit (731,579) (694,102) Total Expenditures Customer Service , , ,763 Page 22 of 166

31 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Human Resources Salaries & Wages 148, , , , ,065 Overtime Wages Salaries & Wages 148, , , , ,322 FICA Taxes 11,256 12,883 13,823 12,883 19,031 Retirement Expense 38,351 39,546 32,301 39,546 29,710 Health & Life Insurance 7,966 8,900 7,584 8,900 14,312 Workers Compensation Fringe Benefits 57,890 61,587 54,031 61,587 63,428 Professional Services 5,933 8,102 6,944 8,102 6,000 Prof. Serv. - Labor Att. 1,000 12,008 18,793 12,008 15,000 Other Contractual Services Professional Services 6,933 20,110 25,737 20,110 21,000 Travel & Per Diem 1, ,350 Communication Services 1,664 1,696 1,892 1,696 1,750 Mail & Freight Utility Services 3,230 3,130 2,748 3,130 3,600 Rentals & Leases 1,250 1,365 1,836 1,365 1,500 Insurance 2,791 3,090 3,450 3,090 3,625 Repairs & Maintenance Services Printing & Binding Promotional Activities/Ads Other Current Charges 11,225 7,884 7,294 7,884 11,000 Other Operating Expenditures 22,230 17,859 17,708 17,859 26,525 Office Supplies 1, , ,150 Operating Supplies Dues, Subs & Pubs ,150 Training , ,590 Materials & Supplies 3,769 2,170 4,273 2,171 7,490 Subtotal-Operating Exp. 239, , , , ,765 Machinery & Equipment - - 4,174-1,800 Subtotal-Capital - - 4,174-1,800 Allocated Credit (239,558) (270,810) Total Expenditures Human Resources , , ,564 Page 23 of 166

32 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Purchasing Salaries & Wages 89,828 96,933 95,313 96, ,091 Overtime Wages Salaries & Wages 89,828 96,933 95,313 96, ,091 FICA Taxes 6,398 6,975 6,836 6,975 7,810 Retirement Expense 11,453 13,967 9,560 13,967 10,209 Health & Life Insurance 16,489 19,300 21,527 22,000 25,349 Workers Compensation Fringe Benefits 34,536 40,394 38,096 43,094 43,531 Other Contractual Services Professional Services Travel & Per Diem 1,165 1,998 1,636 1,999 2,000 Communication Services 2,432 3,245 3,676 3,245 2,550 Mail & Freight 1, , ,200 Utility Services 5,542 5,115 4,975 5,115 5,500 Rentals & Leases 8,257 9,530 10,244 9,530 9,610 Insurance 1,714 1,766 2,000 1,766 2,000 Repairs & Maintenance Services Printing & Binding Other Current Charges , Other Operating Expenditures 20,953 22,621 28,039 22,621 24,260 Office Supplies Operating Supplies 1,764 1,215 1,727 1,215 1,900 Uniforms Gas and Oil Dues, Subs & Pubs Training 1,120 1,315 2,130 2,200 2,400 Inventory Over/Short 1, Materials & Supplies 6,600 3,877 5,410 4,762 6,350 Subtotal-Operating Exp. 151, , , , ,232 Machinery & Equipment - 1,426-1,426 - Subtotal-Capital - 1,426-1,426 - Allocated Credit (92,100) (93,850) Total Expenditures Purchasing 59,817 71, , , ,232 Page 24 of 166

33 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget City Attorney Professional Services 134, , , , ,000 Legal Contingency Professional Services 134, , , , ,000 Other Current Charges Other Operating Expend Allocated Credit (69,600) (51,000) Total Expenditures City Attorney 64,602 55, , , ,000 Page 25 of 166

34 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Planning & Development Salaries & Wages 213, , , , ,261 Overtime Wages Salaries & Wages 214, , , , ,611 FICA Taxes 15,191 16,568 13,498 16,568 17,568 Retirement Expense 28,554 19,066 14,339 19,066 22,310 Health & Life Insurance 33,177 34,550 23,962 25,000 45,034 Workers Compensation Fringe Benefits 77,380 70,413 52,129 60,863 85,280 Professional Services 28,136 7,058 24,492 7,058 80,000 Other Contractual Services 14,480 4,138 12,875 4,138 29,200 Professional Services 42,616 11,196 37,367 11, ,200 Travel & Per Diem 1,593 1,212 1,589 1,212 1,500 Communication Services 2,415 3,138 3,594 3,138 3,000 Mail & Freight 2, ,500 Utility Services 2,512 2,435 2,137 2,435 3,000 Rentals and Leases 5,261 4,701 4,257 4,701 4,000 Insurance 3,575 4,581 4,000 4,581 4,200 Repair & Maintenance Service Printing & Binding 93 3, ,000 Promotional Activities/Ads 12,573 9,545 9,247 9,545 20,000 Other Current Charges Other Operating Expenditures 31,142 29,919 25,896 27,156 40,300 Office Supplies 5,395 4,003 3,613 4,003 6,500 Operating Supplies ,780 3,000 3,000 Uniforms, Shoes and Boots Dues, Subs & Pubs 2,888 2,052 2,977 2,052 3,000 Training , ,000 Materials & Supplies 9,816 7,738 10,568 10,056 16,800 Subtotal - Operating Expenditures 375, , , , ,191 Machinery & Equipment - - 1,635-5,495 Computer Upgrade ,000 - Subtotal-Capital - - 1,635 2,000 5,495 Allocated Expenses 23,900 24,550-24,550 - Total Expenditures Planning & Development 399, , , , ,686 Page 26 of 166

35 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Police Salaries & Wages 2,083,192 2,104,850 2,063,122 2,149,773 2,445,066 Overtime Wages 210, , , , ,165 Incentive Pay 25,935 25,150 27,521 32,037 33,132 Special Event Pay 9,852-45,876 23,065 70,000 Salaries & Wages 2,329,435 2,309,100 2,473,164 2,687,413 2,709,363 FICA Taxes 168, , , , ,229 Retirement Expense 427, , , , ,252 State Pension Contribution 85,499 80,350 99,188 91,645 85,000 Health & Life Insurance 288, , , , ,196 Workers Compensation 68,344 70,600 63,588 53,447 65,235 Unemployment Compensation Fringe Benefits 1,037,544 1,090,050 1,084,270 1,070,200 1,276,912 Professional Services 13,778 10,500 23,389 6,150 10,500 Other Contractual Services 12,104 15,000 3,785 12,836 55,000 Code Enforcement 11,369 25,000 24,339 17,268 27,000 Investigations 5,445 3, ,000 6,000 Professional Services 42,696 53,500 51,963 41,254 98,500 Travel & Per Diem 12,374 5,000 12,200 10,903 17,000 Travel & Per Diem (2nd Dollar) 2,228 6,000 1,098 4,446 - Communication Services 48,257 61,600 50,781 50,387 62,500 Mail & Freight 2,942 2,500 2,339 2,741 2,600 Utility Services 44,559 50,650 47,205 41,797 45,000 Rentals and Leases 27,600 30,600 30,102 32,157 36,000 Insurance 82,089 72,650 79,500 72,650 80,000 Insurance-Automobiles 24,543 19,800 21,800 20,435 21,000 Repairs/Maintenance Services 77,253 75,750 54,588 68,013 95,500 Tires 5,151 6,500 6,275 6,671 7,000 Vehicle Parts 20,699 17,000 25,219 21,835 10,000 Vehicle Labor 11,637 21,350 16,599 26,935 12,000 Printing & Binding 3,839 4,700 5,687 3,829 4,700 Promotional Activities/AD Community Relations Unit 5,116 4,000 8,935 6,688 6,500 Other Current Charges 14,738 5,700 4,366 11,957 7,300 Other Operating Expenditures 383, , , , ,100 Office Supplies 15,253 15,000 15,597 18,587 15,000 Operating Supplies 55,704 35,250 58,155 58,981 53,100 Sworn Tactical Equipment 5,450 5,500 4,494 2,751 10,500 Body Armor 5,933 8,000 5,604 6,743 8,000 Uniforms and Safety Shoes 20,946 31,000 24,521 24,312 35,000 Gas and Oil 109, ,000 95,880 90, ,000 Dues and Subscriptions 5,935 3,800 9,652 9,913 8,350 Training 6,222 5,000 17,271 7,349 8,765 Training-2nd Dollar 5,232 10,000 3,503 8,835 10,000 Training-College Tuition 8,193 7,000 1,763 3,185 7,000 Supplies and Materials 238, , , , ,715 Operating Expenditures 4,030,924 4,077,000 4,212,757 4,411,313 4,747,591 Machinery & Equipment 4,934-30,365 70,857 - Machinery & Equipment-Grants 8, Computer Upgrade Subtotal Capital 13,342-30,365 70,857 - Allocated Expenses 256, , Total Expenditures 4,300,516 4,345,100 4,243,122 4,482,170 4,747,591 Page 27 of 166

36 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget - 239,048 Police Communications Salaries & Wages 239, , , , ,117 Overtime Wages 87,099 92, , ,000 46,350 Salaries & Wages 326, , , , ,467 FICA Taxes 23,023 26,331 26,191 26,331 28,800 Retirement Exp. 77,147 78,645 62,507 63,000 32,667 Health & Life Insurance 60,315 65,550 64,006 65,550 84,763 Workers Compensation 3,778 3,489 4,340 3, Fringe Benefits 164, , , , ,832 Professional Services ,000 Communication Services Insurance 3,526 3,728 4,200 3,728 4,200 Dues and Subscriptions Training 1, ,000 College Reimbursement - 1,000 1,000 1,000 2,000 Other Operating Expenditures 4,916 5,088 5,830 5,688 12,570 Materials & Supplies Operating-Subtotal 495, , , , ,869 Allocated Expense 31,700 32, Total Communications 527, , , , ,869 Total Law Enforcement 4,828,031 4,921,748 4,768,818 5,026,934 5,286,460 Page 28 of 166

37 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Fire Salaries & Wages 1,251,236 1,297,990 1,241,150 1,297,990 1,585,160 Overtime Wages 33,110 25,041 65, ,041 55,000 Overtime Wages - FLSA 121, , , ,188 49,291 Incentive Pay 11,055 15,680 12,035 15,680 16,068 Field Training Pay Special Event Pay Other Incentive Pay ,000 12,000 Salaries & Wages 1,416,962 1,452,899 1,433,652 1,553,899 1,717,519 FICA Taxes 102, , , , ,390 Retirement Expense 217, , , , ,913 State Fire Pension Contribution 85,188 85,893 87,517 85,893 85,000 Health & Life Insurance 197, , , , ,308 Workers Compensation 56,471 57,777 51,104 57,777 55,533 Unemployment - - 1, Fringe Benefits 658, , , , ,144 Professional Services 12, , ,500 Other Contractual Services 23,762 6,320 11,157 6,320 41,300 Professional Services 36,589 7,283 43,992 7,283 58,800 Travel & Per Diem 2,710 3,913 2,504 3,913 4,000 Communication Services 12,649 13,384 14,762 13,384 15,000 Mail & Freight Utility Services 22,122 22,377 25,023 22,377 28,900 Rentals and Leases 5,210 5,102 8,699 5,102 6,100 Insurance 22,929 25,553 27,600 25,553 28,200 Insurance-Automobiles 9,100 8,900 9,500 8,900 10,000 Repair & Maintenance Services 12,734 20,278 38,661 20,278 29,700 Tires 4,773 3,264-3,264 2,000 Vehicle Parts 29,251 28,191 24,874 28,191 11,000 Vehicle Labor 14,442 24,766 4,872 24,766 14,000 Vehicle Replacement Printing & Binding Promotional Activities/Ads 2, , ,500 Fire Prevention Materials - - 2, ,000 Other Current Charges Other Operating Expenditures 139, , , , ,850 Office Supplies 1,166 2,140 2,507 2,140 2,500 Operating Supplies 17,701 17,860 34,572 17,860 18,000 EMS Supplies 636 1,308 2,879 1,308 3,000 Uniforms & Safety Shoes 10,446 17,845 18,434 17,845 36,000 Gas and Oil 17,357 12,317 17,826 12,317 16,000 Dues, Subs & Pubs 2,999 4,692 3,695 4,692 14,000 Course & Materials ,000 Training 5,872 14,987 12,622 14,987 16,000 Training-College Reimbursement 7,405 5,328 4,100 5,328 15,400 Materials & Supplies 64,542 77,437 97,609 77, ,900 Subtotal-Operating Expenditures 2,316,885 2,410,178 2,437,226 2,511,704 2,993,213 Machinery & Equipment 24,023 2,243-2,243 - Subtotal-Capital 24,023 2,243-2,243 - Allocated Expenses 90,000 95, Total Expenditures-Fire 2,430,908 2,507,421 2,437,226 2,513,947 2,993,213 Page 29 of 166

38 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Roads and Streets Salaries & Wages 308, , , , ,375 Overtime Wages 3,374 2,600 4,475 4,500 2,582 Salaries & Wages 312, , , , ,957 FICA Taxes 21,405 24,550 20,137 21,580 24,936 Retirement Expense 43,379 41,950 26,557 40,908 31,933 Health & Life Insurance 70,232 78,750 76,281 71,850 93,442 Workers Compensatopm 22,764 27,050 20,030 20,000 22,529 Fringe Benefits 157, , , , ,840 Professional Services Other Contractual Services 13,573 9,000 17,062 17,000 71,000 Professional Services 13,573 9,200 17,812 17,000 71,200 Travel & Per Diem 2,851 2,340 1,928 2,340 4,600 Communication Services 1,526 2,448 2,508 2,448 3,000 Mail & Freight Utility Services 232, , , , ,000 Rentals and Leases 11,709 12,247 13,870 12,247 12,625 Insurance 13,620 15,056 15,800 15,056 16,590 Insurance-Automobiles 4,500 3,750 5,000 5,000 4,200 Repair & Maintenance Services 1,993 4,169 7,190 7,400 7,000 Tires 3,106 2,386 3,369 3,400 1,500 Vehicle Parts 10,472 7,925 5,787 6,000 1,400 Vehicle Labor 3,626 3,085 3,949 4,000 9,500 Vehicle Replacement - - 7,500 7,500 7,500 Other Operating Expenditures 286, , , , ,965 Office Supplies Operating Supplies 25,801 35,806 28,272 30,000 27,500 Uniforms and Safety Shoes 3,012 3,400 4,378 4,500 3,400 Gas and Oil 21,722 16,367 16,908 16,367 18,000 Operating Supplies-Trees ,275 - Road Materials and Supplies 9,695 5,275 4,213 6,118 10,000 Signs 2,356 6,118 6, ,000 Dues, Subs and Pubs Training Materials and Supplies 63,630 68,097 60,683 63,390 81,800 Total Operating Expenditures 833, , , , ,762 Machinery & Equipment 3,747 11, Subtotal-Capital 3,747 11, Allocated Expenses 18,150 31, Total Expenditures Roads & Streets 855, , , , ,762 Page 30 of 166

39 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Public Services - Engineering Salaries & Wages 59,978 47,811 54,442 55,000 48,668 Overtime Salaries & Wages 59,978 47,811 54,451 55,000 48,868 FICA Payable 4,448 3,604 4,044 4,000 3,804 Retirement Expense 7,498 7,394 3,924 4,000 4,867 Health and Life Insurance 3,889 4,650 3,149 3,200 3,554 Worker's Compensation Expense Fringe Benefits 16,389 16,028 11,607 11,580 12,664 Professional Services 1,320 4,520 4,804 4,900 5,500 Contractual Services 823 (740) ,150 Professional Services 2,143 3,780 5,263 5,360 10,650 Travel & Per Diem Communication Services 3,221 2,614 2,465 2,614 2,950 Mail and Freight Utilities ,000 1,500 Rentals and Leases 5,805 5,493 5,811 5,493 5,450 Insurance 822 1,030 1,150 1,030 1,150 Auto Insurance Repair/Maintenance Services ,000 Vehicle Parts Vehicle Labor Printing & Binding Other Operating Expenditures 12,672 10,343 10,609 10,583 13,350 Office Supplies Operating Supplies 3,558 3,819 1,253 1,500 2,500 Uniforms and Safety Shoes Gas and Oil 4, Dues and Subscriptions Training Materials and Supplies 8,878 5,022 2,784 2,703 4,200 Subtotal-Operating Expenditures 100,060 82,983 84,714 85,226 89,732 Allocated Expenditures 4,450 4, Total Expenditures Engineering 104,510 87,633 84,714 85,226 89,732 Page 31 of 166

40 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Library Salaries & Wages 367, , , , ,339 Overtime Wages 1,893 1,500 3,845 5,441 2,980 Salaries & Wages 369, , , , ,319 FICA Taxes 27,300 27,300 28,328 29,000 32,996 Retirement Expense 87,898 90,100 62,529 63,000 51,252 Health and Life Insurance 37,291 40,050 55,056 56,000 52,483 W/C Insurance Expense Fringe Benefits 153, , , , ,392 Other Contractual Services 1,932 3,350 2,631 2,700 3,800 Merchant Card Professional Services 2,158 3,450 2,719 3,130 4,500 Travel & Per Diem , ,000 Communication Services 17,784 25,700 33,429 33,471 30,800 Mail & Freight 1,330 1, ,000 1,200 Utility Services 18,546 21,500 19,864 20,000 20,000 Rentals and Leases 7,226 7,400 7,266 7,400 7,850 Insurance 31,297 24,500 26,850 25,000 28,193 Repair/Maintenance Services 16,235 21,700 24,046 23,888 18,100 Printing & Binding ,000 Other Current Charges , Other Operating Expenditures 94, , , , ,943 Office Supplies 4,328 4,500 5,212 5,114 4,500 Operating Supplies 22,452 13,450 16,442 20,000 15,200 Adult Programs YA Story Time YA Programs Technical Supplies 8,644 13,550 7,866 7,900 15,800 Dues and Subscriptions ,044 1,426 1,200 Training Materials & Supplies 36,366 32,300 31,253 35,480 37,500 Subtotal - Operating Expend. 655, , , , ,654 Computer Upgrade ,546 - Library Books, Etc. 35,412 30,000 54,185 55,000 35,000 Transfers to Capital 35,432 30,000 54,185 56,546 35,000 Subtotal-Capital Allocated Expenses 209, , Total Expenditures Library 900, , , , ,655 Page 32 of 166

41 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Recreation Salaries & Wages 111, , , , ,877 Overtime Wages 8,605 6,911 6,126 6,911 8,735 Salaries & Wages 119, , , , ,612 FICA Taxes 8,251 10,532 10,508 10,532 13,281 Retirement Expense 11,434 14,457 10,496 14,457 11,306 Health and Life Insurance 23,241 25,400 34,748 25,400 24,491 W/C Insurance Expense 3,473 3,119 3,652 3,119 4,132 Unemployment Compensation Fringe Benefits 46,674 53,508 59,404 53,508 53,210 Professional Services ,000 Other Contractual Services 32,970 13,622 5,442 13,622 4,000 Merchant Fees 1,446 1, ,864 1,000 Professional Services 34,416 15,486 5,454 15,486 25,000 Travel & Per Diem 1, , ,900 Communication Services 5,387 6,851 6,991 6,851 6,800 Mail and Freight Utility Services 31,109 24,817 28,895 24,817 32,000 Rentals and Leases 3,581 3,584 2,119 3,584 4,000 Insurance 4,651 4,244 4,800 4,244 4,800 Automobile-Insurance 935 1, ,250 1,380 Repair & Maintenance Services 5,126 5,537 7,903 5,537 7,000 Tires Vehicle Parts 1, , ,000 Vehicle Labor (90) 1,133 1,328 1,133 1,200 Printing & Binding 6,227 5,173 4,240 5,173 7,500 Other Current Charges 1,105 3,353 1,042 3,353 2,000 Other Operating Expenditures 61,174 57,771 61,159 57,771 70,980 Office Supplies 2,561 2,144 1,989 2,144 2,500 Operating Supplies 12,995 10,288 11,113 10,288 13,000 MLK Operating Exp. From Donations Entertainment in the Park 12,334 13,608 10,052 13,608 12,300 Summer Recreation Programs 13,517 16,148 13,147 16,148 22,000 Christmas in the Park Other Recreation Programs Athletic Programs-Adult 919 1,035 1,142 1,035 1,200 Athletic Programs-Youth 6,076 5,924 7,068 5,924 7,950 Uniforms and Safety Shoes 592 1,250 1,232 1,250 1,250 Gas and Oil 1,275 1, , Dues and Subscriptions , ,700 Training 1,039 1,154 1,487 1,154 1,900 Materials and Supplies 52,491 53,617 48,978 54,049 65,000 Subtotal-Operating 314, , , , ,802 Machinery & Equipment 15,716 2,647-2,647 - Subtotal-Capital Outlay 15,716 2,647-2,647 - Allocated Expenses 87,600 93, Subtotal Other 87,600 93, Total Expenditures - Recreation 417, , , , ,802 Page 33 of 166

42 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Parks Salaries & Wages 222, , , , ,731 Overtime 4,488 4,214 3,759 4,214 14,567 Salaries & Wages 226, , , , ,298 FICA Taxes 15,837 16,558 17,532 18,000 23,313 Retirement Expense 24,941 22,463 22,643 22,463 28,353 Health & Life Insurance 51,570 54,350 57,904 58,000 65,070 Workers Compensation 7,141 5,577 7,114 7,200 7,807 Fringe Benefits 99,489 98, , , ,543 Other Contractual Services 103, , , , ,000 Professional Services 103, , , , ,000 Travel & Per Diem 831 1, , Communication Services 5,883 5,933 8,064 8,100 7,700 Mail and Freight Utility Services 60,345 59,412 58,946 59,412 65,000 Rentals and Leases 3,206 2,502 3,570 2,502 4,000 Insurance 63,547 26,676 29,850 27,500 29,850 Automobile-Insurance 4,400 3,000 3,400 3,500 3,570 Repairs & Maintenance Services 7,513 9,445 15,252 16,000 29,600 Tires ,000 Vehicle Parts 10,602 5,465 12,251 12,500 10,000 Vehicle Labor 4,001 2,269 6,784 6,900 3,500 Vehicle Replacement - - 6,000 6,000 6,000 Printing and Binding Other Current Charges Other Operating Expenses 160, , , , ,120 Office Supplies Operating Supplies 53,562 51,493 48,421 51,493 55,000 Uniforms and Safety Shoes 3,289 3,101 2,804 3,101 3,000 Gas and Oil 11,004 7,022 6,926 7,022 7,500 Dues and Subscriptions Training Materials & Supplies 68,588 62,661 59,111 62,661 67,100 Subtotal-Operating 659, , , , ,061 IMP other than buildings 2, ,103 - Machinery & Equipment 9,488 2,000-1,970 - Subtotal-Capital 12,035 2,000-3,073 - Allocated Expenses 101, , Total Expenditures Parks 773, , , , ,061 Page 34 of 166

43 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget City Pool Salaries & Wages 26,736 25,301 30,687 31,000 28,021 Overtime Wages 398 1,070 1,394 1, Salaries & Wages 27,134 26,371 32,081 32,400 28,535 FICA Taxes 1,983 1,916 2,344 2,400 2,183 Retirement Expense 1,106 1, Health and Life Insurance 2,606 3,100 3,791 3,800 4,084 W/C Insurance Expense Fringe Benefits 6,597 6,838 7,624 7,750 8,012 Other Contractual Services 2, Professional Services 2, Travel & Per Diem Communication Services 1,208 1,480 1,499 1,500 1,500 Utility Services 29,011 27,232 24,487 25,000 30,000 Insurance 2,008 2,011 2,250 2,100 2,250 Repair & Maintenance Service 5,893 5,029 1,287 1,300 6,000 Other Operating Expenses 38,120 35,752 29,523 29,900 40,500 Operating Supplies 3,091 1,946 4,273 4,300 2,500 Swim Team Other Rec. Programs Pool Chemicals 4,012 3,951 3,294 3,300 4,500 Uniforms and Safety Shoes Dues and Pubs ,040 Training Materials & Supplies 9,904 7,731 10,043 10,150 10,140 Subtotal-Operating 84,412 76,692 79,271 80,200 87,187 Machinery & Equipment 5,328 5, Subtotal-Capital Outlay 5,328 5, Subtotal Before Allocations 89,740 82,498 79,271 80,200 87,187 Allocated Expense 2,000 2, Sub-Total Other 2,000 2, Total Expenditures City Pool 91,740 84,548 79,271 80,200 87,187 Page 35 of 166

44 City of Mount Dora General Fund Expenditures Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Community Building Overtime Wages Salaries & Wages FICA Taxes Health & Life Insurance W/C Insurance Expense Fringe Benefits Professional Services - - Other Contractual Services 2,040 1, ,150 Professional Services 2,040 1, ,150 Travel & Per Diem Communication Services 1,247 1,295 1,346 1, Mail & Freight Utility Services 38,224 34,007 36,058 36,000 39,000 Rentals & Leases ,000 Insurance 12,635 7,750 8,650 8,000 8,650 Repair & Maintenance Services 1,372 2, ,000 Promotional Activities/Ads ,017 4,100 12,000 Other Current Charges Other Operating Expenses 53,809 45,749 50,801 50,350 65,500 Office Supplies Operating Supplies 1,190 2,177 1,345 2,200 2,500 Dues and Pubs , Training ,000 Materials & Supplies 2,935 3,038 2,518 3,500 4,700 Subtotal-Operating 58,784 50,285 53,868 54,465 72,350 Machinery & Equipment 14, ,200 Subtotal-Capital 14, ,200 Total Exp. Before Allocation 73,444 50,285 53,868 54,465 73,550 Allocated Expenses 45,500 47, Total Expenditures - Community Building 118,944 98,035 53,868 54,465 73,550 Simpson House Utility Services 3,086 2,984 3,077 3,100 3,200 Insurance Repairs & Maintenance ,000 Other Operating Expenditures 3,772 3,671 3,877 3,850 6,000 Total Expenditures Simpson House 3,772 3,671 3,877 3,850 6,000 Historical Museum Utility Services 1,652 1,589 1,502 1,550 2,000 Total Expenditures - Historical Museum 1,652 1,589 1,502 1,550 2,000 Current Year Fund Balance 470, , , ,692 - Total - General Fund $ 12,701,053 $ 12,928,969 $ 15,253,084 $ 15,709,472 $ 18,813,900 Page 36 of 166

45 Section IV Special Revenues Funds Page 37 of 166

46 Page 38 of 166

47 Discretionary Sales Surtax Fund 111 The City Council has an inter-local agreement with the Lake County Board of County Commissioners, School Board and other cities in the county to share revenues from a countywide optional one cent sales tax. The proceeds are distributed to various government based upon an agreed formula. The funds are restricted for infrastructure capital uses as outlined in the agreement. The current agreement which began on January 1, 2002 will sunset on December 31, The original agreement began on January 1, 1986 and will sunset on December 31, If the referendum is passed the new agreement will begin on January 1, 2018 and will sunset on December 31, The contract highlights are: The split will be 1/3rd to the County, School Board and the Cities. The Cities will split the funding based on population, which will be adjusted each September 1st. Lake County, School Board and the Lake County League of Cities will each appoint two members to the Sales Surtax Oversight Advisory Committee as well as invite up to three constitutional officers. Money will be disbursed by Florida Department of Revenue. Budget Highlights As the economy continues to recover, the discretionary sales tax revenue increased $142,834 from last year. Sales tax collections are primarily used for public safety vehicles, debt service, computer and technological improvements, roads and streets, and major facility upgrades. This year some public safety vehicles will be acquired with a five year lease purchase agreement of $210,677. Based on FY projects requests, we are using $773,562 from reserves to cover some of these projects as this year s needs exceeded the annual allocation received from the Discretionary Sales Tax. After the use of reserves, there will be a remaining reserve balance of $261,016. Page 39 of 166

48 City of Mount Dora Discretionary Sales Tax Fund Revenues and Expenditures Recap Amended Adopted Actual Actual Actual Budget Budget Revenues Local Discretionary Sales Taxes $ 1,171,218 $ 1,212,890 $ 1,262,481 $ 1,300,000 $ 1,361,834 Investment Earnings 10,927 10,474 1,399 1,500 8,500 Gain (Loss) on Investments - - (800) - - Sale of Equipment 51, Donations Community Building 2,852 3,000 - Debt Proceeds 365, Estimated Carryover ,886, ,562 Total Revenues 1,598,427 1,223,364 1,265,932 3,191,143 2,143,896 Expenditures Interest - 11,512 7,612 11,512 3,821 Principal - 121, , , ,805 Lease Purchase - Police Vehicles ,677 Capital Outlay 1,886, ,070 1,177,120 1,282,500 1,807,593 Current Year Fund Balance (288,278) 765,021 (10,561) 1,775,370 - Total Expenditures 1,598,427 1,223,364 1,295,932 3,191,143 2,143,896 Total Expenditures and Other Uses $ 1,598,427 $ 1,223,364 $ 1,295,932 $ 3,191,143 $ 2,143,896 Page 40 of 166

49 Public Services Tax Fund 113 The City of Mount Dora issued a Capital Improvement Refunding Revenue Bond in The proceeds were used to defease the 2001Capital Improvement Bond Issue and pay the issuance cost associated with the new issue. The result was an estimated savings of $650,000 over the life of the loan. To secure the bond the City pledged the Utility taxes of the City to insure payment of the loan. Utility Services Taxes are public service taxes on the purchase of electricity, metered natural gas, liquefied petroleum gas (metered or bottled), manufactured gas (metered or bottled), and water services. The tax is levied upon purchases within the municipality or within the charter county s unincorporated area and shall not exceed 10 percent of the payments received by the seller of the taxable item. (Sections , Florida Statutes) The City s revenue sources from Public Service Tax are: Electric (Duke Energy, SECO and Mt. Dora) Natural Gas (TECO and Other Providers) Petroleum Gas (AmeriGas, Albertsons, Wal-Mart, Lowe s, FPL and other providers) Telecommunications Tax This fund receives all Utility and Telecommunication Tax Revenues per the debt covenants. Money is first transferred to the Debt Service Fund to pay the debt service costs of the 2011 Bonds. Then, the remaining balance of the receipts can be transferred to the General Fund. Communications Services Taxes - The Communications Services Tax is comprised of two components: a state communications services tax and a local communications services tax. The tax is imposed on retail sales of communications services which originate and terminate in the state, or originate or terminate in the state and are billed to an address within the state. Tax proceeds are transferred to county and municipal governments, the Public Education Capital Outlay and Debt Service Trust Fund, and the state s General Revenue Fund. The definition of communications services encompasses voice, data, audio, video, or any other information or signals, including cable services that are transmitted by any medium. Tax proceeds are transferred to county and municipal governments. (Chapter 202, Florida Statutes) Page 41 of 166

50 City of Mount Dora Public Service Tax Fund -113 Revenues and Expenditures Recap Amended Adopted Actual Actual Actual Budget Budget Revenues Utility Taxes $ 1,333,916 $ 1,415,483 $ 1,416,612 $ 1,437,500 $ 1,442,700 Telecommunication Tax 584, , , , ,000 Investment Earnings 2,083 2, ,250 1,250 Estimated Carryover , ,050 Total Revenues 1,920,525 1,983,363 1,995,592 2,695,609 2,239,000 Other Uses (Transfer To) Debt Service 320, , , , ,000 General Fund 1,534,500 1,565, ,501 1,565,000 1,919,000 Current Year Fund Balance 66, , , ,609 - Total Other Uses $ 1,920,525 $ 1,983,363 $ 1,995,592 $ 2,695,609 $ 2,239,000 Page 42 of 166

51 City of Mount Dora Public Service Tax Revenues and Expenditures Detail Amended Adopted Actual Actual Actual Budget Budget Electric - Duke Energy $ 268,285 $ 308,180 $ 314,487 $ 315,000 $ 328,000 Electric - SECO 238, , , , ,000 Electric - Mt. Dora 759, , , , ,000 NG - TECO Gas 37,478 34,583 32,797 33,000 38,500 NG - Other Providers 4,954 6,702 3,464 3,500 5,500 PG - Americas 6,276 6,177 6,772 7,000 6,500 PG - Albertsons PG - Wal-Mart 5,691 5,728 5,741 6,000 6,200 PG - Lowe's Propane 8,041 7,526 7,746 8,000 9,000 PG - FPL Energy Services PG - Other Providers 4,469 4,384 4,660 5,000 5,000 Telecommunications Tax 584, , , , ,000 Investment Earnings 1,891 1, ,000 1,000 Gain/(Loss) on Investments (291) Estimated Carryover , ,050 Total Revenues 1,920,525 1,983,363 1,995,592 2,695,609 2,239,000 Debt Service 320, , , , ,000 General Fund 1,534,500 1,565, ,501 1,565,000 1,919,000 Current Year Fund Balance 66, , , ,609 - Total Expenditures and Uses $ 1,920,525 $ 1,983,363 $ 1,995,592 $ 2,695,609 $ 2,239,000 Page 43 of 166

52 Page 44 of 166

53 Community Redevelopment Agency (CRA) Fund 117 In 1986, business and civic leaders in Mount Dora decided that there was a need to improve business conditions downtown and in other commercial areas of the city. After exploring various alternatives, this group of residents decided that the creation of a Community Redevelopment Agency (CRA) would provide the means to improve these business districts. They felt that through the CRA, revenue would become available to make public improvements and that these public improvements would serve as a catalyst to encourage property and business owners to make improvements to their properties. The CRA is geographically located in the downtown area, Highland Street, 5th Avenue, and Donnelly Street. On May 1, 2012, City Council adopted Ordinance replacing the Mount Dora CRA Redevelopment Plan of 2010 with the Mount Dora CRA Redevelopment Plan of Based on findings of capital improvements needs, the CRA recognized the necessity to extend the duration of the CRA for an additional period of 30 years to 2042 in order to complete the required projects. Like most CRAs, the Mount Dora CRA is funded through Tax Increment Financing (TIF). Tax Increment funds are derived from ad valorem property taxes. The CRA is not a taxing authority nor does it set millage rates or assess property. Tax increment funds come through existing taxing entities including the City of Mount Dora and Lake County but not including the school district or the water management district. In accordance with the Florida Statute , and the adopted Mount Dora Redevelopment Plan of 2012 (Ordinance ), the CRA Advisory Committee began the process by developing strategies and solutions to improve parking conditions in the downtown area. Tax Increment Financing (TIF) Tax Increment Financing (TIF) is defined as the ability to capture and use most of the increased local property tax revenues from new development within a defined geographic area for a defined period of time without approval of the other taxing jurisdictions. It is a tool that cities, counties, economic development authorities (EDAs), port authorities, and housing and redevelopment agencies (HRAs) can use to spur private development. There are four main reasons for using TIF: Redevelopment of substandard or obsolete buildings, such as revitalizing a downtown area or former industrial site Provide affordable housing, including rental or owner occupied housing for low to moderate income persons Create jobs and new tax base, such as develop an industrial park or other manufacturing facilities Clean-up environmental issues, such as remediating contamination in brownfield areas Page 45 of 166

54 The first assessed valuations for the District were established on May 26, This became the base year tax value, with an amount of $27,520,350. Each year the values increase or decrease based on the market. The difference between the new value and the base value is the assessed value which is applied to the District. The taxable value attributed to the District is as follows: Fiscal Year Gross CRA District Taxable Value $ 115,692,616 Less CRA District Base Taxable Value 27,520,350 Current CRA Districts Incremental Taxable Value $ 88,172,266 The taxing districts which must submit the incremental taxes to the Downtown/Highland Community Redevelopment Agency are as follows: City of Mount Dora mills Lake County Millage rate of mills Lake County Water Authority Millage rate of mills Northeast Ambulance District Millage rate of mills In May 2013, the City issued CRA Redevelopment Revenue Note, Series 2013, (Series 2013 Note) in the amount of $2,500,000, with a fixed interest rate of 2.17%. The proceeds were used to fund the Downtown Streetscape Project and to pay issuance costs. The Series 2013 Note is payable from a secured lien and pledge of the Community Redevelopment Agency revenues with a secondary pledge of public services tax pursuant to Section , Florida Statutes. Annual principal and interest on the bonds are expected to require approximately 22.71% of such tax revenue and are payable through Budget Highlights During the year the Salaries and Wages were increased by a 3.0% cost of living adjustment and a 20% increase in health insurance. A Parks Specialist was added in FY as a part-time employee and this year this position will be included as a full time employee resulting in more than a 14% increase in personnel cost. The position is split between the Downtown CRA and Northeast CRA. There were few budgetary adjustments between family coverage and single coverage. Operating costs were increased to provide additional attention to the grounds maintenance, replacement of bollards and adding banners and flags to the downtown light poles. Parking areas and directional signs have been provided in the budget. Irrigation upgrades in the Highland area along with some hardscape amenities such as benches curbing, pavers etc. have been budgeted. Page 46 of 166

55 Parking evaluation of the area s inventory, usage and needs have been assessed through public workshops and surveys. The CRA completed the findings and evaluated strategies that improve parking conditions in the downtown area. As downtown Mount Dora continues to prosper and the number of visitors increase, parking will become more and more of an issue. The study completed in September of 2016 suggested improvements should be considered along with potential strategies to include short and long-term solutions. The Implementation Plan for the suggested improvements was adopted in March 2017 via Resolution No (CRA). The items identified in this proposed budget, are consistent with, and pursuant to the short and long term recommended solutions proposed in the Implementation Plan for this study which are consistent with the CRA Redevelopment Plan and in accordance with F.S (6). Page 47 of 166

56 City of Mount Dora Recap Community Redevelopment Agency (CRA) Amended Adopted Actual Actual Actual Budget Budget Revenues Transfer from General Fund $ 426,127 $ 426,088 $ 476,095 $ 477,000 $ 544,475 County Incremental Tax 381, , , , ,710 Other Incremental Taxes 51,072 52,482 57,021 57,500 59,170 Investment Earnings 3,013 4, Contributions - 5, ,000 Miscellaneous ,573 - Estimated Carryover ,670 64,801 Miscellaneous - Debt Proceeds 9, ,775 3, ,550 Total Revenues 871,235 1,375, ,173 1,296,693 1,503,156 Expenses Salaries 131, , , , ,321 Benefits 68,686 63,140 31,698 63,140 72,263 Services 2,633 78,997 5,132 13,998 43,000 Supplies/Materials 54,247 19,001 84,438 83, ,065 Grants and Incentives 199,820 19,670-19, ,000 Debt Services 197, , , , ,008 Allocations 98, , , , ,000 Capital Outlay 722,465 18,393 32,608 18, ,500 Current Year Fund Balance (604,584) 751, , ,235 - Total Expenses $ 871,235 $ 1,375,890 $ 942,173 $ 1,296,693 $ 1,503,156 Page 48 of 166

57 City of Mount Dora Community Redevelopment Agency (CRA) Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Transfer from General Fund $ 426,127 $ 426,088 $ 476,095 $ 477,000 $ 544,475 Intergovernmental Rev. County Incremental Tax 381, , , , ,710 Lake Water Authority 18,261 18,745 20,322 20,500 20,395 Northeast Ambulance 32,811 33,737 36,699 37,000 38,775 Investment Income 2,808 2, Gains/Losses Investments 205 1,243 (223) - - Donations - 5, ,000 Miscellaneous 2, Damage Property Reimbusement - - 2,573 2,573 - Insurance Reimbursement 6, Estimated Carryover ,801 Miscellaneous - Debt Proceeds ,550 Estimated Carryover ,670 - CRA Transfer From General Fund - 500, Revenues CRA 871,235 1,375, ,173 1,296,693 1,503,156 Salaries & Wages 130, , , , ,550 Overtime Wages Special Event Wages - - 3, Salaries & Wages 131, , , , ,321 FICA Taxes 8,879 9,197 7,691 9,197 14,024 Retirement Expenses 24,768 16,986 7,959 16,986 17,956 Health & Life Insurance 30,745 34,650 13,197 34,650 37,440 W/C Insurance Expense 4,294 2,307 2,851 2,307 2,842 Fringe Benefits 68,686 63,140 31,698 63,140 72,263 Professional Services 1,763 11,075 1,000 11,075 - Audit Fees 870 2,923 2,732 2,923 3,000 Other Contractual Services - - 1,400-40,000 Professional Services 2,633 13,998 5,132 13,998 43,000 Travel & Per Diem 1, Communication Services 1,606 1,891 2,253 1,891 2,200 Mail & Freight Utility Services 18,178 19,388 21,396 19,388 22,500 Insurance 7,485 8,168 12,899 8,168 8,350 Insurance - Auto 400 1, , Repairs & Maintenance 129 3,303 27,624 3,303 63,015 Tires Vehicle Parts 1,742 1, ,937 2,500 Vehicle Labor 654 1, ,690 2,200 Vehicle Replacement 2,200 5,350 2,200 5,350 22,450 Printing & Binding Promotional Activities 3,723 21, ,101 11,000 Other Current Charges Other Operating Expenses 37,767 64,999 68,468 64, ,865 Page 49 of 166

58 City of Mount Dora Community Redevelopment Agency (CRA) Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Office Supplies $ 40 $ 395 $ - $ 395 $ 100 Operating Supplies 8,707 12,987 10,763 12,987 31,600 Uniforms & Safety Shoes ,800 Gas & Oil 5,873 3,952 4,132 3,952 4,500 Dues & Publications Training Materials & Supplies 16,480 19,001 15,970 19,001 51,200 Principal 147, , , , ,000 Interest 50,766 49,421 44,008 49,420 44,008 Grants-In-Aid ,000 Economic Incentives 199,820 19,670-19,670 50,000 Salary Contingency General Government 397, , , , ,008 Sub-Total Operating 654, , , , ,656 Infrastructure 722,465-31,018 18,394 97,950 Machinery & Equipment - 18,393 1,590-92,000 Sub-Total Capital 722,465 18,393 32,608 18, ,950 Capital Outlay Borrowing ,550 Total Capital 722,465 18,393 32,608 18, ,500 Total Expenditures before Allocations 1,377, , , ,108 1,373,156 Transfer to General Fund Current Year Fund Balance (604,584) 751, , ,235 Allocated Expenses 98, , , , ,000 Expenditures CRA $ 871,235 $ 1,375,890 $ 942,173 $ 1,296,693 $ 1,503,156 Page 50 of 166

59 The Northeast Community Redevelopment Agency The Northeast Community Redevelopment Agency is a public agency that was created in 1989 by the City Council at the request of neighborhood residents who wanted to revitalize the area. The northeast district generally includes the area south of Limit Avenue, north of 11th Avenue, east of Baker Street, and west of U.S. Highway 441. The agency is made up of a board, an Advisory Committee, and city staff. The board, which consists of the seven members of City Council, is the decision-making body. The Advisory Committee is a seven-member volunteer committee made up of city residents and business owners appointed by the City Council. The staff of the Planning and Development Department works with the Northeast Board and Advisory Committee to carry out the agency s responsibilities and activities. The Northeast Board is charged with undertaking redevelopment functions in the Northeast District. The Northeast Board has fulfilled this function by making improvements to public grounds and infrastructure, such as parking, road rights of way, and parks. These improvements are intended to encourage investment into private properties in the area and to increase business activity. The Northeast CRA was established for a 30 year period. The CRA will expire in August 2019, unless the time period is extended. Tax Increment Financing (TIF) Tax Increment Financing (TIF) is defined as the ability to capture and use most of the increased local property tax revenues from new development within a defined geographic area for a defined period of time without approval of the other taxing jurisdictions. It is a tool that cities, counties, economic development authorities (EDAs), port authorities, and housing and redevelopment agencies (HRAs) can use to spur private development. There are four main reasons for using TIF: Redevelopment of substandard or obsolete buildings, such as revitalizing a downtown area or former industrial site Provide affordable housing, including rental or owner occupied housing for low to moderate income persons Create jobs and new tax base, such as develop an industrial park or other manufacturing facilities Clean-up environmental issues, such as remediating contamination in brownfield areas Page 51 of 166

60 The first assessed valuations for the District were established on April 3, This became the base year tax value. The amount is $11,370,766. Each year the values increase or decrease based on the market. The difference between the new value and the base value is the assessed value which is applied to the District. Fiscal Year Gross Northeast CRA District Taxable Value $45,407,581 Less Northeast CRA District Base Taxable Value 11,370,766 Current Northeast CRA Districts Incremental Taxable Value $34,036,815 The taxing districts which must submit the incremental taxes to the Northeast CRA are as follows: Budget Highlights During the year the Salaries and Wages were increased by 3.30%. A Parks Specialist which is split between both CRA s was added in FY as a part-time employee and this year this individual will be included as a full time employee. The position is split between the Downtown CRA and Northeast CRA. Operating cost increased by $411,825 or % is largely due to the Grandview Market Projects and a new economic incentive for a Security Housing Program. Capital increase is due to capital projects scheduled within the Fund. The items identified in this proposed budget, are consistent with, and pursuant to the short and long term recommended solutions proposed in the Implementation Plan for this study which are consistent with the CRA Redevelopment Plan and in accordance with F.S (6). Page 52 of 166

61 City of Mount Dora Recap Northeast Community Redevelopment Agency Amended Adopted Actual Actual Actual Budget Budget Revenues City Incremental Tax $ 183,619 $ 183,607 $ 191,896 $ 192,000 $ 220,812 County Incremental Tax 164, , , , ,865 Other Incremental Taxes 22,050 22,056 23,085 23,300 24,401 Miscellaneous Revenue 14,918 10, ,100 10,400 Estimated Carryover ,341, ,660 Total Revenues 385, , ,918 1,722,210 1,355,138 Expenditures Salaries 97,053 94,324 76,123 94, ,971 Benefits 47,201 45,274 29,287 45,274 42,985 Services 7,447 9,616 6,268 1,110 88,150 Supplies/Materials 1,983 1,245 12,345 9,751 93,633 Grants and Incentives 68,313 22,850 68,450 22, ,000 Allocations 17,400 19,300 28,400 19,850 28,400 Capital Outlay 44,895 82,141 1,619 82, ,000 Current Year Fund Balance 101, , ,426 1,446,910 - Total Expenditures $ 385,332 $ 378,355 $ 378,918 $ 1,722,210 $ 1,355,138 Page 53 of 166

62 City of Mount Dora Northeast Redevelopment Community (NE-CRA) Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget City Incremental Tax $ 183,619 $ 183,607 $ 191,896 $ 192,000 $ 220,812 County Incremental Tax 164, , , , ,865 Lake Water Authority 7,890 7,908 8,297 8,300 8,676 Northeast Ambulance 14,160 14,148 14,788 15,000 15,725 Investment Income 9,011 7,770 1,029 1,100 10,400 Investment Income 907 2,780 (588) - Sale of Capital Assets 5, Estimated Carryover ,341, ,660 Revenues - NE- CRA 385, , ,918 1,722,210 1,355,138 Salaries & Wages 93,683 89,557 72,785 89,557 98,546 Overtime Wages 2,452 3,789 2,396 3,789 2,575 Incentive Pay Special Event Wages Salaries & Wages 97,053 94,324 76,123 94, ,971 FICA Taxes 6,889 6,916 5,662 6,916 7,869 Retirement Expenses 21,434 19,737 11,857 19,737 15,141 Health & Life Insurance 16,417 16,950 9,693 16,950 17,390 W/C Insurance Expense 2,461 1,671 2,075 1,671 2,585 Fringe Benefits 47,201 45,274 29,287 45,274 42,985 Professional Services - - 5,200-87,000 Audit Fees 447 1,110 1,068 1,110 1,150 Professional Services 447 1,110 6,268 1,110 88,150 Travel & Per Diem 1,570 1, , Communication Services Mail & Freight Utility Services 1,387 1,157 1,089 1,156 1,500 Insurance 3,575 3,973 8,199 3,973 4,050 Repairs & Maintenance ,100 Printing & Binding ,000 Promotional Activities 216 1,704 1,413 1,704 11,000 Other Current Charges ,500 Other Operating Expenses 7,000 8,506 11,672 8,505 79,900 Office Supplies ,458 Operating Supplies ,200 Uniforms & Safety Shoes ,500 Dues & Publications Training ,700 Materials & Supplies 1,983 1, ,246 13,733 Grants-In-Aid ,000 Economic Incentives 68,313 22,850 67,978 22,850 90,000 General Government 68,313 22,850 68,450 22, ,000 Sub-Total Operating 221, , , , ,738 Page 54 of 166

63 City of Mount Dora Northeast Redevelopment Community (NE-CRA) Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Land Stormwater Master Plan Redevelopment Plan Update Grandview Commercial Market Study CDBG Stormwater Water Value Grant Machinery & Equipment Computer Upgrade Capital Expenditures Total Expenditures before Allocations 25, , , , ,500 2,884 80,265 1,619 80,265-16, , , ,895 82,141 1,619 82, , , , , ,450 1,326,738 Allocated Expenses 17,400 19,850 28,400 19,850 28,400 Current Year Fund Balance 101, , ,426 1,446,910 - Total Expenditures NE-CRA $ 385,332 $ 378,355 $ 378,918 $ 1,722,210 $ 1,355,138 Page 55 of 166

64 Page 56 of 166

65 Protective Inspection Fund 123 The City accounts for all building permitting revenue through this fund. Reserves in the amount of approximately $969,462 have been booked through September 30, In addition, another $116,985 is projected to be added to fund balance from this year s operations. It is projected that revenue will remain slightly higher than the previous year. Per Florida Statute (7) (a) (b), provides for the establishment of a fund to account for direct cost and reasonable indirect cost associated with the review of building plans, building inspections, re-inspections, building permit processing, building code enforcement and fire inspection fees associated with new construction. The Protective Inspection Fund includes: Building Permits Rental Building Inspection Building Inspection Fee Record and Certified Copies Collection Commissions Contractors Fees* Technology Charge Fire Permits and Inspections * FY Florida Statutes recent amendments (House Bill 535), Contractors Fee can no longer be included. Budget Highlights Personnel cost will increase due to an overall 3% in the cost of living adjustment. Health insurance is expected to increase 20%. During the mid-year process, a Deputy Building Official position was added to the budget along with a vehicle. The addition of the Deputy Building Official increased the Full Time Equivalents (FTE) by 1.0. The FY17-18 budget includes a new position for a full-time Receptionist/Secretary with an additional increase in FTE (0.92) and a new position for Zoning Technician with an additional increase in FTE (0.25). Operating Costs increased with additional contractual services related to increase in permitting activities and plan review requirements, as well as providing for more training for existing and new personnel. Service expenses have increased due to fuel, training, travel, and new personnel. Senior building staff will continue State required license certifications. The rental inspection program revenue reflects a decrease due to the recent policy changes to this program to streamline rental inspection and fees. The prior policy required a renewal fee be paid annually by all rental license holders, along with any new applications paying the fees for a new license and inspection. The policy now reflects that only new applications are assessed fees for the license and inspection. There is no longer an annual fee to be paid on existing licenses; however the owner is still responsible for signing the affidavit of compliance every 2 years to keep the license active. Page 57 of 166

66 City of Mount Dora Recap Protective Inspections Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Building Permits $ 533,363 $ 630,107 $ 1,122,372 $ 1,130,000 $ 725,000 Building Re- Inspection Fees 9,670 10,005 23,950 24,000 18,000 Collection Commissions - - 2,663 2,750 - Rental Inspection Fee 17,535 20, Technology Charge - - 1,054 1,100 - Fire Inspection Fees 10,247 6,522 15,186 15,500 10,000 Contractor Fees* 18,390 8, Investment Earnings 5,458 6, ,000 5,000 Miscellaneous 3,457 2, ,000 Estimated Carryover ,683 - Total Revenues 598, ,397 1,165,571 2,135, ,500 Expenditures Salaries 233, , , , ,485 Benefits 87,943 87,048 79,364 87, ,130 Services 4,056 20,792 26,199 20,792 21,050 Other Operating Expenses 29,811 33,044 Supplies/Materials 48,314 50,781 15,763 17,737 64,150 Capital Outlay - 13,041 1,470 13,041 19,500 General Fund Direct Allocation 58,300 63,650 63,050 63,650 63,000 Current Year Fund Balance 165, , ,582 1,645,077 44,186 Total Expenditures $ 598,120 $ 685,397 $ 1,165,571 $ 2,135,033 $ 762,500 Page 58 of 166

67 City of Mount Dora Protective Inspections Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Building Permits $ 533,363 $ 630,107 $ 1,122,372 $ 1,130,000 $ 725,000 Rental Building Inspections 9,670 10, Building Re-Inspection Fee 17,535 20,700 23,950 24,000 18,000 Record and Certified Copies 2, ,000 Collection Commissions 900 2,115 2,663 2, Contractors Fees* 18,390 8, Technology Charge ,054 1, Fire Permits and Inspections 10,247 6,522 15,186 15,500 10,000 Investment Income 4,944 4, ,000 5,000 Gain(Loss) on Investment 514 1,723 (463) - - Estimated Carryover ,683 - Revenues 598, ,397 1,165,571 2,135, ,500 Salaries & Wages $ 232,575 $ 253,225 $ 251,093 $ 253, ,485 Overtime Wages 1,264 1,419 1,239 1,418 3,000 Salaries & Wages 233, , , , ,485 FICA Taxes 17,036 18,692 18,095 18,692 29,030 Retirement Expense 33,589 34,161 13,365 34,161 48,833 Health & Life Insurance 32,313 30,250 43,934 30,250 82,829 Retiree Health Insurance ,661 Workers Compensation 5,005 3,945 3,970 3,946 5,776 Fringe Benefits 87,943 87,048 79,364 87, ,130 Professional Services - - 2, Audit Fees ,050 Other Contractual Services 1,527 14,877 20,858 14,877 18,000 Merchant Service 1,821 4,937 2,198 4,937 2,000 Professional Services 4,056 20,792 26,199 20,792 21,050 Travel & Per Diem 2,487 1,710 1,186 1,710 4,000 Communications Services 4,487 4,641 3,988 4,641 4,900 Mail & Freight 698 1, , Utility Services 5,025 4,869 4,274 4,869 6,000 Rentals & Leases 5,261 4,700 5,530 4,699 5,200 Insurance 4,872 4,931 5,550 4,931 5,050 Insurance - Automobiles 1,200 1,200 1,200 1,200 1,200 Repairs & Maintenance 756 2,816 2,136 2,816 2,200 Tires 1, ,200 Vehicle Parts Vehicle Labor (58) 1, ,144 4,000 Vehicle Replacement 4,500 4,500 4,500 4,500 4,500 Printing & Printing Promotional Activities Other Current Charges Other Operating Expenses 32,250 33,044 29,811 33,044 40,350 Page 59 of 166

68 City of Mount Dora Protective Inspections Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Office Supplies 2,999 3,142 2,044 3,142 2,000 Operating Supplies 1,470 1,579 1,694 1,579 2,000 Uniforms & Safety Shoes 1,206 1,126 1,649 1,126 1,600 Gas & Oil 4,921 3,562 2,917 3,562 7,000 Dues & Publications 3,231 4,530 3,636 4,530 7,000 Training 2,237 3,798 3,823 3,798 4,200 Materials & Supplies 16,064 17,737 15,763 17,737 23,800 Subtotal - Operating 374, , , , ,814 Improvements Other Than Buildings 19,500 Machinery & Equipment - 13,041 1,470 13,041 - Subtotal - Capital Outlay - 13,041 1,470 13,041 19,500 Total Expenditures Before Allocation 374, , , , ,314 Transfers Direct Allocation 58,300 63,650 63,050 63,650 63,000 Current Year Fund Balance 165, , ,582 1,645,077 44,186 Total Expenditures $ 598,120 $ 685,397 $ 1,165,571 $ 2,135,033 $ 762,500 Page 60 of 166

69 Impact Fee Funds Impact fees are an important source of revenue for local governments to use in the infrastructure necessitated by new growth per Florida Statutes, F.S The Impact Fee fund s expenditures are limited to capital projects or debt services for related capital projects. Impact fees are used for expansion service only and cannot be used to improve existing facilities. The City has four separate impact fees for non-utility purposes. All four impact fees are assessed against residential property. Commercial properties are only assessed with the Police and Fire Impact Fees. The four impact fees for the city are: Police Impact Fee Fire Impact Fee Parks Impact Fee Library Impact Fee FY budget includes $146,300 in capital expenditures for Library, Parks and Fire. There are no capital projects for the Police Impact Fee. The total debt service expenditure for this year is $23,300. This amount is comprised of $6,500 for interest on the Library Impact Fee and $16,800 for interest on the Police Impact Fee. The Police and Library Fee Funds are reimbursing the General Fund for loans extended for building expansion of their facilities. Repayments are based on collections received during any given year. Page 61 of 166

70 City of Mount Dora Impact Fee Funds Recap Amended Adopted Actual Actual Actual Budget Budget Police - Residential Impact Fees $ 20,083 $ 34,546 $ 37,912 $ 37,950 $ 45,000 Police - Commercial Impact Fees 10,254-59,866 59,830 10,000 Police - Interest Gain (Loss) on Investment - Police (3) - - Fire - Residential Impact Fees 29,858 51,360 56,808 57,000 65,250 Fire - Commercial Impact Fees 3,738 2, , ,000 15,000 Fire - Interest 2, ,500 Gain / (Loss) on Investment - Fire (206) - - Library - Residential Impact Fees 100, , , , ,000 Library Grant 10, Library - Interest ,000 Gain / (Loss) on Investment - Library (14) - - Park - Residential Impact Fess 189, , , , ,000 Park Grant ,000 Park - Interest 6,626 6, ,000 5,500 Gain / (Loss) on Investment - Parks 693 2,117 (513) - - Estimated Carryovers ,679,275 - Revenues 375, , ,441 2,507, ,300 Police - Interest 9,826 7,137-7,137 16,800 Fire - Machinery and Equipment Library - Professional Services Library - Buildings 10, Library - Machinery and Equipment Library - Collection 27,062 42,662 13,570-35,000 Library - Interest 4,610 2,993 6,500-6,500 Park - Land , Park - Building ,000 Park - Improvements 13, , , ,500 94,300 Park - Machinery and Equipment Current Year Fund Balance 309, , ,124 2,275, ,700 Expenditures $ 375,799 $ 597,213 $ 826,441 $ 2,507,260 $ 656,300 Page 62 of 166

71 Line Item Detail Police Impact Fee Fund Amended Adopted Actual Actual Actual Budget Budget Police - Residential Impact Fees $ 20,083 $ 34,546 $ 37,912 $ 37,950 $ 45,000 Police - Commercial Impact Fees 10,254-59,866 59,830 10,000 Police - Interest Gain / (Loss) on Investment - Police (3) - - Revenues 30,444 34,652 97,780 97,780 55,050 Police - Interest 9,826 7,137-7,137 16,800 Police - Machinery and Equipment Capital Expenditures 9,826 7,137-7,137 16,800 Current Year Fund Balance 20,618 27,515 97,780 90,643 38,250 Expenditures $ 30,444 $ 34,652 $ 97,780 $ 97,780 $ 55,050 Page 63 of 166

72 Line Item Detail Fire Impact Fee Fund Amended Adopted Actual Actual Actual Budget Budget Fire - Residential Impact Fees $ 29,858 $ 51,360 $ 56,808 $ 40,000 $ 65,250 Fire - Commercial Impact Fees 3,738 2, ,735 1,000 15,000 Fire - Interest 2, ,400 3,500 Gain / (Loss) on Investment - Fire (206) - - Revenues 36,805 54, ,697 44,400 83,750 Fire - Machinery and Equipment ,000 17,000 Capital Expenditures ,000 17,000 Current Year Fund Balance 36,805 54, ,697 20,400 66,750 Expenditures $ 36,805 $ 54,682 $ 174,697 $ 44,400 $ 83,750 Page 64 of 166

73 Line Item Detail Library Impact Fee Fund Amended Adopted Actual Actual Actual Budget Budget Library - Residential Impact Fees $ 100,808 $ 173,403 $ 193,295 $ 193,305 $ 160,000 Grant 10, Library - Interest ,000 Gain / (Loss) on Investment (14) - - Revenues 111, , , , ,000 Library - Professional Services Library - Buildings 10, Library - Machinery and Equipment Library - Collection 27,062 42,662 13,570-35,000 Library - Interest 4,610 2, ,500 Capital Expenditures 42,268 45,655 13,570-41,500 Current Year Fund Balance 69, , , , ,500 Expenditures $ 111,872 $ 173,902 $ 193,305 $ 193,305 $ 161,000 Page 65 of 166

74 Line Item Detail Parks Impact Fee Fund Amended Adopted Actual Actual Actual Budget Budget Park - Residential Impact Fess $ 189,359 $ 325,724 $ 360,274 $ 360,500 $ 335,000 Park Grant ,000 Park - Interest 6,626 6, ,000 5,500 Gain / (Loss) on Investment - Parks 692 2,117 (513) - - Estimated Carryover ,187,744 - Revenues 196, , ,659 1,549, ,500 Park - Building ,994 64,000 - Park - Improvements 13, , , ,500 94,300 Park - Machinery and Equipment Capital Expenditures 13, , , ,500 94,300 Current Year Fund Balance 182, , ,412 1,324, ,200 Expenditures $ 196,677 $ 333,977 $ 360,659 $ 1,549,244 $ 356,500 Page 66 of 166

75 Special Event Fund 130 Mount Dora is known for the many festivals produce by the City. We currently have 34 special events throughout the year along with numerous one night concert events held in the historical Community Building. Among the 34 events the City has designated one City Sponsored Event (Scottish Highland Festival) and 9 Cornerstone events, which are established events. The events include: Cornerstone Events Attendance Economic Event Name Projection Impact 4th of July Parade 3,000 $ 1,400 African-American History Festival 300 1,400 Children's' Christmas in the Park 8, ,000 Christmas Parade 5,000 3,500 Christmas Walk 20,000 1,800,000 July 3rd Celebration 20,000 1,200,000 Light up Mount Dora 45,000 2,300,000 Back to School Rally 1,500 - Season of Trees - Lake Cares Event 2,000 - Total Cornerstone Events 104,800 $ 5,661,300 Lake County Tourism Department provided the estimated attendance, as well as the impact to the area. Based on attendance at the Community Building the Lake County Tourism Department estimates that the economic impact from the attendance is approximately $956,000. Each year the Community Building is leased approximately 560 times. Page 67 of 166

76 The remaining sponsored events, which includes: Sponsored Special Events Attendance Economic Event Name Projection Impact Arts Festival 200,000 $ 18,870,000 Blueberry Festival 25,000 1,464,000 Bicycle Festival 2, ,000 Blues & Groove 1,000 65,000 Craft Fair 200,000 18,870,000 Half Marathon 2, ,000 Halloween Block Party 200 3,500 Lake Cares Chili Cook Off 500 3,500 Lake Dora Classic Car Show 4, ,000 Monty Boyd 54 N/A New Year's Eve Celebration 3, ,000 Plant & Garden Fair 10, ,000 Resurrection Run 5K N/A Sail Boat Regatta ,000 Seafood Festival 5, ,000 Spring Craft Show 85,000 5,828,000 Taste of Mount Dora 200 1,400 Total Sponsored Events 539,050 $ 47,357,400 Lake County Tourism Department provided the estimated attendance as well as the impact to the area. The total economic impact for Lake County is estimated at more than $55 million. Each person attending an event has the potential to stop at a restaurant, gas station or other retail outlet in and around the city. Due to the initial interaction of the patrons the City has had the ability to attract visitors to return for another event, shopping, and/or dining sites. Additionally, visitors will tell friends and family of their experience in Mount Dora drawing in new visitors. This program helps augment future economic prospects. Potential new businesses are always looking for quality communities to place their businesses. Those cities providing interesting and exciting venues for their employees to enjoy leisure time at a local level, then have an opportunity to be at the top of the list to transfer or expand their business model in our community. Page 68 of 166

77 Budget Highlights This year an Event Specialist has been added to assist in running the 34 events. The position will start in November of 2017 and will be able to assist the current Event Coordinator. The position will have varying days and hours of work depending on the season and events scheduled. Along with the combined standard 2.75% increase as well as the health insurance increase account for the increase for this fund. Capital decreased last year, a portable stage was purchased for $6,000 and this year no capital items are included. Special Events Summary and Projections Amended Adopted Actual Actual Actual Budget Budget Differences Personnel Cost $ 183,658 $ 193,116 $ 178,725 $ 178,725 $ 195,851 17,126 Operating Cost 74,712 99, , , ,050 (14,649) Sub-total 258, , , , ,901 2,477 Current Year Fund Balance (85,429) 96, , , , ,477 Total Expenditures $ 172,941 $ 388,492 $ 438,671 $ 438,671 $ 566, ,954 Page 69 of 166

78 Revenues City of Mount Dora Special Events Fund Recap Amended Adopted Actual Actual Actual Budget Budget Special Event Fees 130,449 $ 143,497 $ 134,444 $ 134,444 $ 141,025 Ticket Sales Commission 2,213 2,256 4,069 4, Community Sales - - 8,248 8,248 - Event Revenues - - 5,519 5,519 - Recreation Fees 4,874 1, Sponsorships 35,404 39,249 45,922 45,922 47,500 Investment Income Transfers from General Fund - 202, , , ,700 Total Revenues 172, , , , ,625 Expenses Special Event Pay 153, , , , ,140 FICA Taxes 11,050 12,086 11,405 11,405 12,448 Retirement Exp. 14,643 13,424 13,364 13,364 16,582 W/C Insurance Exp. 4,002 3,451 3,073 3,073 3,680 Personnel Cost 183, , , , ,851 Other Contractual Serv. 7,561 4, Utility Services ,794 50,794 - Promotional Activities 43,204 68, , , ,050 Operating Supplies 23,947 25, Operating Expenditures 74,712 99, , , ,050 Current Year Fund Balance (85,429) 96, , , ,724 Total Expenditures $ 172,940 $ 388,492 $ 438,671 $ 438,671 $ 566,625 Page 70 of 166

79 City of Mount Dora Special Event Fund Administration Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Salaries and Wages $ 68,111 $ 71,762 $ 76,287 $ 76,287 $ 125,032 Overtime 2,306 2,780 5,150 5,150 5,150 Salaries and Wages 70,417 74,542 81,437 81, ,182 FICA Taxes 5,226 5,531 6,230 6,230 9,959 Retirement Exp. 4,178 4,123 7,761 7,761 12,503 Health & Life Insurance 9,342 10,300 11,264 11,264 21,943 W/C Insurance Exp ,422 1,422 1,551 Fringe Benefits 19,573 20,808 26,677 26,677 45,956 Other Contractual Services - - 1,250 1,250 1,250 Other Contractual - Merchant Services Travel & Per Diem ,000 1,000 1,000 Communication Services Mail & Freight Utility Services Rent ,000 Insurance Automobile Repairs & Maintenance Repairs -Tires Repairs - Vehicle Parts Repairs - Vehicle Labor ,100 1,100 - Vehicle Replacement Printing & Binding ,250 1,250 1,250 Promotional Activities 1,454 5,960 1,550 1,550 1,800 Other Current Charges ,500 2,500 2,500 Office Supplies Operating Supplies 1,028 2,516 2,200 2,200 2,200 Holiday Lights - 17, Uniforms/Shoes Boots Garage Gas & Oil Dues & Memberships Training Operating Expenditures 5,366 29,881 17,050 17,050 16,100 Machinery & Equipment - 2,094 6,000 6,000 - Subtotal Machinery & Equipment - 2,094 6,000 6,000 - Allocations 21,800 13, Special Events Expenditures 277, , , , ,663 Current Year Fund Balance - 96, , , ,724 Total Project Expenditures $ 394,683 $ 388,492 $ 438,671 $ 438,671 $ 566,625 Page 71 of 166

80 Page 72 of 166

81 Fire Assessment Fee Fund The Fire Assessment Fee is an alternative method to finance and pay for the cost of fire protections within jurisdictional boundaries. The Fire Assessment Fee spreads the cost of this service to all property owners within the City of Mount Dora, in an equitable manner. The revenue stream becomes more diversified allowing ad valorem taxes to be allocated to the remaining general fund services, providing for a cost effective and financially stable means of funding fire protection services and facilities. All property with buildings at locations within the City Limits of the City are subject to the Fire Assessment Fee. Properties exempt from the fire assessment are as follows: Vacant land. Home Owner Association s common property held exclusively for the benefit of their subdivision. Institutional Properties totally tax exempt such as schools, churches and similar non-profits. Government Property. Please note government property owned by federal mortgage entities such as VA, FHA and HUD are not exempt from the assessment. Recreational vehicle and mobile home park properties will be provided the opportunity to apply for a vacancy credit for unoccupied spaces. Each building will be charged based on its use and assigned billing units as follows: Residential Property Use Category Rate Per Dwelling Unit Maximum Allowed Charge per Unit Residential $50.00 $ Non-Residential Property Use Categories Rate Per Square Foot Commercial $0.05 $2,600 Industrial/Warehouse $0.01 $ 520 Institutional $0.06 $3,120 Each non-residential structure is assessed based upon its use, (commercial, Industrial/warehouse or institutional) with a square footage cap of 52,000. The fee is based on prior historical expenses for fire service and reflects property uses and potential fire risk of the associated structures on the parcel. Emergency Medical Services are not eligible as part of the calculation. The Fire Assessment Fee will be used for the purchase of capital equipment as well as the repairs and maintenance of capital equipment. All other costs of the department are to be funded through the General Fund, as previously provided. A capital item will have a life exceeding 1 year and be in an amount over $5,000. The main purpose of the assessment was to purchase two replacement fire trucks which were 20 years of service. On May of 2017 the City entered in a lease agreement for these two Fire Trucks. All miscellaneous purchases to expend the remaining funds in FY 2020, will be used to replace old equipment which needs to be replaced. The Fire Assessment Fee will continue in effect until the same is either discontinued or sun-set on September 30, Page 73 of 166

82 Budget Highlights The budget for FY 2018 provides for the possible inclusion of another Fire Assessment Study should the City wish to pursue an assessment beyond September 30, Other than this change the only item which will continue in FY 2019 is the final payment of the leased Fire Trucks which were physically acquired in May of The original set up had three payments and will end in July Page 74 of 166

83 City of Mount Dora Recap Revenue & Expenditures Fire Assessment Fund Amended Adopted Actual Actual Budget Budget Revenues Special Assessments $ 451,785 $ 457,785 $ 458,000 $ 417,260 Investment Earnings 2, Gain/Loss on Investments 717 (198) Estimated Carryover ,654 - Total Revenues 454, , , ,310 Expenditures Operating 17,168 17,284 17,284 42,000 Fire Machinery & Equipment - 340, , ,500 Capital 78, Current Year Fund Balance 358, , ,608 33,810 Total Expenditures $ 454,934 $ 457,735 $ 816,004 $ 417,310 * Fee implemented October 1, 2015 for the FY 16 budget. Page 75 of 166

84 Page 76 of 166

85 Section V Debt Service Fund Page 77 of 166

86 Page 78 of 166

87 Debt Service Fund The City of Mount Dora in 2011 issued Capital Improvement Refunding Revenue Bonds. The original amount was $3,635,400 with a fixed rate of interest of 1.95%. The proceeds were used to defease the 2001 bonds as well as pay the issuance cost. This transaction anticipated a net present value savings of over $650,000 over the life of the loan. Center State Bank of Florida holds the note on this issue and the proceeds from the Public Service Tax Fee Fund is transferred to the Debt Service Fund to cover the City s obligation. Mount Dora will make the final payment of this loan on September 30, The amortization table will follow. Budget Highlights Each year payments are made on March 31 st and September 30 th. Interest only is paid on March 31 st and both principal and interest on September 30 th. Interest payment for March 31, 2018 $ 20,196 Interest payment for September 30, ,196 Principal Payment for September 30, ,100 Total expected payment for FY 2018 $ 319,492 Balance at the end of September 30, 2018 $1,792,300 Page 79 of 166

88 City of Mount Dora Recap Debt Service Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Investment Earnings $ 1,150 $ 1,931 $ 68 $ 29 $ 1,200 Gain (Loss) on Investments - - (39) - - Total Revenues 1,150 1, ,200 Other Sources Transfers from Public Service Tax 320, , , , ,000 Transfers from other funds Total Other Sources 320, , , , ,000 Total Revenues and Other Sources 321, , , , ,200 Expenditures Debt Service Principal 263, , , , ,100 Debt Service Interest 56,100 50,937 45,671 45,672 41,000 Current Year Fund Balance 1,750 (7,506) ,100 Total Expenditures $ 321,150 $ 311,931 $ 319,371 $ 320,029 $ 321,200 Page 80 of 166

89 Section VI General Construction Fund Page 81 of 166

90 Page 82 of 166

91 General Construction Fund The City of Mount Dora uses the General Construction Fund to account for major projects which require outside funding for non- utility projects. These are non-recurring commitments that may extend more than one year. Last year the following projects were anticipated to require borrowing to complete: Rebuilding the Public Service Complex $3,200,000 Police Storage Building 92,000 Recreation Center 2,650,000 Total $5,942,000 Debt Service Cost 120,000 Total Estimated Cost $6,062,000 These projects will be engineered and designed with new cost estimates during FY and the actual amounts will be revised. Adjustments for actuals will be part of the Mid-Year Budget Amendments. The current year budget includes two projects. In order to accommodate this year s projects the City will consider a loan from another fund to complete the projects. The projects are as follows: Downtown Parking Lots $ 402,550 Community Recreation Center Land 200,000 Total Estimated Cost $ 602,550 Page 83 of 166

92 City of Mount Dora General Construction Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Proceeds From Borrowing $ - $ - $ - $ - $ 602,500 Investment Earnings Gain (Loss) on Investments (38) Estimated Carryover ,775 - Total Revenues , ,550 Expenditures General Government 211,343 1, ,550 Public Safety Transportation , Recreation , ,000 Current Year Fund Balance (211,176) (1,144) (12,208) - - Total Expenditures $ 167 $ 656 $ 28 $ 93,842 $ 602,550 Page 84 of 166

93 Section VII Enterprise Funds Page 85 of 166

94 Page 86 of 166

95 Electric Utility Fund 410 The Electric Utility Fund accounts for the fiscal activity of providing electric services to residential and commercial customers. The City owns and operates its municipal electric utility that serves more than 5,600 customers. The City purchases wholesale power from Duke Energy and takes delivery at the Mount Dora Substation. The Electric Division operates and maintains the City s electric distribution system. Its line crews build new overhead and underground power line, install electrical services for new customers, maintain the electric distribution system, and restore power following outages. The Technical Support Group maintains and tests electric meters, diagnoses electric service problems, and provides customer energy audits. The Electric Division also supports the many civic events, fairs, festivals and Christmas lighting efforts that help make Mount Dora a very popular tourist destination. Budget Highlights Total expenses for FY 2018 increased by $1,029,900 or 10.56%. Personnel cost increased by $341,193 or 36.20%, which includes an increase of $130,440 for the addition of a Deputy Electric Utility Manager. This position will support the Electric Utility Manager, will be in charge during his absence, help direct power restoration during storms, and ensure that the City has a qualified replacement for succession planning. Personnel costs also increased by $57,569 to implement market pay adjustments for 6 employees. This increase also accounts for an overall 3% in the cost of living adjustment and a 20% increase in health insurance. In February 2017, SECO began aggressively recruiting five Electric Division employees with offers of substantially higher pay rates. To address this threat, senior management decided to make two market pay adjustments. The first market adjustment was made on April 1, 2017 and will be followed by a second market adjustment on October 1, Power cost charges from Duke Energy increased by $917,500 or 17.50% due to higher transmission rates and projected higher costs for natural gas. Total operating cost increased by $99,861 or 18.79%. The net increase is due to a combination of factors that are more fully discussed in the sections for Distribution Operations, Distribution Maintenance, and Administration. Page 87 of 166

96 Electric Utility Fund Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 942,607 $ 1,283,800 $ 341, % Power Cost 5,244,000 6,161, , % Operating Cost 531, ,450 99, % Non-Operating Cost 1,340,838 1,796, , % Capital Outlay 179,881 - (179,881) % Other Uses (Transfers) 1,511, ,300 (604,785) % Total $ 9,750,000 $ 10,779,900 $ 1,029, % Page 88 of 166

97 Electric Revenues Revenues for the Electric Division are primarily a function of sales of electricity to residential, commercial, and interdepartmental customers. Also included are revenues from deferred fuel accounting, other operating, non-operating Income, the Crystal River No. 3 settlement and investment income. The FY 2018 Budget includes a 4% across-the-board increase in electric base rates. The City has not raised electric base rates since October 2015 when it also implements a 4% increase. Because inflation has picked up, it is reasonable to implement a modest base rate increase to cover higher costs. The 4% increase in electric base rates will also help funding additional personnel costs and specific projects planned for FY Increasing electric base rates by 4% will slightly increase the monthly bills of electric customers. For a typical residential customer using 1,000 kwh per month, the monthly bill is projected to increase approximately 2.9% or $3.24 for a total bill of $ (excluding taxes). The percent increase is less than 4% because the Power Cost Charge, which is billed separately, would not change. Budget Highlights Total Electric Revenues for FY 2018 increased by $1,029,900, or 10.56%. Sales of electricity increased by $1,249,513, or 13.75% due to the 4% base rate increase and higher power cost charges that result from increasing prices of natural gas. The deferred fuel adjustment decreases by $130,700 from FY This adjustment is made each year to properly reflect the differences in actual power costs and power cost revenues. Other operating income decreased $390,963. Nonoperating income decreased by $4,350. Finally, the Crystal River #3 settlement increased $271,200 due to higher scheduled recognition of the funds during FY Electric Utility Revenues Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Sales of Electricity $ 9,089,587 $ 10,339,100 $ 1,249, % Deferred Fuel Adjustment - (130,700) (130,700) 0.00% Other Operating 624, ,900 (390,963) % Non Operating Income 30,750 26,400 (4,350) % Crystal River #3 Settlement - 271, , % Investment Earnings 4,800 40,000 35, % Total Electric Revenues $ 9,750,000 $ 10,779,900 $ 1,029, % Page 89 of 166

98 Purchased Power - Purchased power costs represent almost 60% of the Electric Division budget and include wholesale power purchases from Duke Energy along with charges for transmission services. These costs are directly recovered from electric customers through the Power Cost Charge (PCC), which is a separate charge on the monthly bills. The City does not make a profit on the PCC it is simply a billing mechanism to pass along actual purchased power costs from Duke Energy to the City's electric customers. The operation of the PCC effectively makes purchased power a pass-through cost because it is fully offset by PCC revenues. Purchased power costs are mainly influenced by the amount of electricity purchased by the City s electric customers and Duke Energy fuel costs. Weather is a big factor on how much electricity is consumed by customers. Hot weather drives electricity consumption higher because of air conditioning. Freezing weather over an extended period, although rare, will increase consumption for buildings with electric heat. On the other hand, mild weather can significantly reduce electric consumption because customers do not need either air conditioning or electric heating. Under the current Power Sales Agreement (PSA) with Duke Energy, all of the rates are fixed except for fuel costs. Duke Energy charges system average fuel costs to the City for its wholesale purchases. The City pays an estimated fuel cost for the previous month, which is subsequently trued up for actual fuel costs the next month. Like most Florida utilities, Duke Energy is reliant on natural gas for a significant portion of its generating fleet. Natural gas prices are forecasted to remain stable for the next few years, but have experienced significant volatility in previous years. If natural gas prices were to go up, Duke Energy would reflect those higher fuel costs in the City s wholesale bill and the City would increase the PCC on the customers monthly bills. If natural gas prices were to go down, the converse would apply. Using projected fuel costs from Duke Energy for FY 2018 and reflecting CR3 Settlement credits of $271,200, the Power Cost Charges (PCCs) are expected to be slightly higher than the existing PCC rate of $ per kwh. The projected PCC rates for October 2017 and April 2018 are $ per kwh and $ per kwh, respectively. The PCCs actually implemented during FY 2018 will be recalculated later to incorporate additional actual data and possibly a new fuel cost forecast from Duke Energy. Therefore, the actual PCCs during FY 2018 may be higher or lower than those used for this budget process. Budget Highlights Total Power Cost Charges increased by $917,500 with significant increases in Transmission Charges and Energy and Fuel Charges of 27.25%, 19.70% and 17.40%, respectively. Transmission charges increased due to higher rates from Duke Energy, while Fuel Charges increased due to higher costs of natural gas. Page 90 of 166

99 Power Cost Charges Summary of Differences Between 2017 to 2018 Amended Adopted Power Cost Charges Budget Budget Difference Percentage Power Cost - Transmission Charges $ 603,000 $ 767,300 $ 164, % Power Cost - Energy Charges 166, ,700 32, % Power Cost - Demand Charges 1,350,000 1,526, , % Power Cost - Fuel Charges 3,125,000 3,668, , % Total Power Cost Charges $ 5,244,000 $ 6,161,500 $ 917, % Distribution Operations - This category includes salaries and benefits of the Technical Support Group and expenses for insurance, training, vehicles, and materials and supplies. This function is assigned primarily to the Electric Technician, assisted by members of the line crew as required. In addition to being responsible for electric meters and building generators, the Technical Support Group is responsible for handling switching orders and coordinating maintenance for the Mount Dora Substation. Budget Highlights Personal cost increased $16,595 due to the market adjustment in response to SECO s recruitment of our employees. The wages were increased to assist the City in retaining quality personnel who are trained and proficient in the skills necessary to run the operation. Health insurance was also a key factor with an estimated increase in cost of 20% over the previous year. Page 91 of 166

100 Operating costs decreased by $40,976 primarily due to moving the cost of traffic signals contractual services from the Electric Fund to the General Fund. Distribution Operations Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 69,100 $ 85,695 $ 16, % Operating Cost 96,076 55,100 $ (40,976) % Total Distribution Operations $ 165,176 $ 140,795 $ (24,381) % Distribution Maintenance This category includes salaries and benefits of the line crew and supervisors and expenses for insurance, vehicles, tree trimming, training activities, and materials and supplies for distribution maintenance. In addition, this function includes contractual services with Duke Energy and other vendors for substation maintenance, meter testing, and GIS mapping. Field activities for this function are managed by the Line Crew Foreman and Lead Line Technician. Page 92 of 166

101 Budget Highlights The total distribution maintenance expense increased by $181,671. Personnel cost increased by 24.61% reflecting the market adjustment and operating cost increased by 4.96% showing an increase in maintenance costs. Distribution Maintenance Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 668,000 $ 832,419 $ 164, % Operating Cost 348, ,300 17, % Total Distribution Operations $ 1,016,048 $ 1,197,719 $ 181, % Page 93 of 166

102 Administration This category includes salaries and benefits of the Electric Utility Manager and Deputy Electric Utility Manager, as well as allocations for the Public Works & Utilities Director, the City Engineer, and Administrative support staff. This function also includes professional services for design services, a pole inspection program, and an electric rate study. Other miscellaneous expenses include accounting and auditing, rentals and leasing, insurance, vehicles, and bad debt expense. This function provides management and oversight of the sub departments of the Electric Division. Administration is directly responsible for: Establishing and providing for equitable rates to support the functions and cost associated with the distribution of electricity to the customers who rely on the effective and efficient receipt of power to operate their homes and business. Overseeing purchases of wholesale power from Duke Energy. Managing distribution operations which is responsible for electric meters, building generators, energy audits, and substation maintenance. Overseeing distribution maintenance which is responsible for maintain existing power lines and equipment, construction new facilities, and restoring power after temporary outages and storm events. Budget Highlights The total administration expense increased by $283,764. Personnel cost increased by $160,179 or 77.94% reflecting the addition of the Deputy Electric Utility Manager Position and market adjustments. Operating cost increased $123,585; this increase is due to a Pole Inspection Program, an Electric Rate Study scheduled for completion in FY 2018 and a Street Light Study. Administration Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 205,507 $ 365,686 $ 160, % Operating Cost 87, , , % Total Administration $ 292,972 $ 576,736 $ 283, % Page 94 of 166

103 Non-Departmental Expenses The Non-Departmental Expenses include the following: Depreciation Expense Includes the annual depreciation expense for plant in service for the Electric Division, consisting of poles, wires, transformers, electric meters, street lights, and equipment in the Mount Dora Substation. Payment in Lieu of Taxes (PILOT) Compensates the tax revenue the City pays for private utilities. This payment goes back to the General Fund. PILOT is based on property value. Return on Investment (ROI) The Return on Investment is the benefit the general public receives for investing in the enterprise activities. The ROI goes back to the General Fund at a 5% rate. Capital Outlays The Capital Outlays are expenditures for buildings, infrastructure, equipment, vehicles or machinery that results in the acquisition of assets with a useful life of more than one year and exceeds $1,000 in cost. Page 95 of 166

104 Amended Adopted Actual Actual Actual Budget Budget Revenues Residential $ 6,251,537 $ 5,985,879 $ 5,655,535 $ 5,546,250 5,872,400 General Service 1,842,538 1,428,465 1,404,498 1,375,250 1,890,300 General Service Demand 1,410,506 1,637,133 1,591,121 1,553,325 1,888,300 Public Streets/Hwy Lights 192, , , , ,200 Interdepartmental 634, , , , ,900 Other Operating* 669,621 24,122 59,051 59, ,400 Non Operating Income 274, , , , ,400 Insurance Settlement - 1,284, Investment Earnings 35,782 44,239 2,043 4,800 40,000 Estimated Carryover ,663 - Total Revenues $ 11,311,445 $ 11,279,554 $ 9,577,088 $ 9,750,000 $ 10,779,900 Expenses Purchased Power $ 6,306,426 $ 5,885,023 $ 5,214,879 $ 5,244,000 $ 6,161,500 Distribution Operations 137, , , , ,795 Distribution Maintenance 936,543 1,081,278 1,012,321 1,016,048 1,197,719 Administration 902,024 1,085, ,545 1,064,072 1,347,836 Depreciation 556, , , ,500 Capital Outlays , ,881 - $ 8,839,187 $ 8,790,244 $ 7,404,441 $ 7,669,177 $ 9,460,350 Total Expenses City of Mount Dora Recap Revenues and Expenses Electric Utility Fund-410 Other Uses (Transfers) Current Year Fund Balance 1,179,508 1,146, , , ,200 Total Other Uses (Transfers) 2,472,258 2,489,310 2,172,646 2,080,823 1,319,550 Total Expenses $ 11,311,445 $ 11,279,554 $ 9,577,088 $ 9,750,000 $ 10,779,900 *Other Operating Revenues includes PCC Deferred Fuel Adjustment Credit Page 96 of 166

105 City of Mount Dora Electric Utility Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget FEMA Disaster Relief $ - $ - $ - $ - $ - Residential-Customer Charge 491, , , , ,100 Residential-Energy 1,995,455 2,149,393 2,028,530 2,000,000 2,091,800 Residential-Power Cost Charge 3,746,234 3,303,854 3,095,289 3,025,000 3,209,200 Residential-Dusk to Dawn Lights 18,270 19,080 19,027 19,000 23,300 Commercial-Customer Charge 95,625 92,444 91,925 90,000 98,400 Commercial-Energy 543, , , , ,000 Commercial-Power Cost Charge 1,177, , , ,000 1,066,300 Commercial-Dusk to Dawn Lights 25,958 27,410 27,847 27,250 30,600 Demand-Customer Charge 11,089 20,077 20,759 20,325 20,400 Demand-Energy 62, , ,253 98, ,400 Demand-Power Cost Charge 1,039,767 1,136,463 1,094,629 1,070,000 1,352,400 Demand-Demand 296, , , , ,100 Street Lighting-Energy 145, , , , ,100 Street Lighting-Power Cost Charge 46,886 36,932 35,502 35,000 39,100 Interdepartmental Sales-Cust 12,604 13,075 13,068 12,762 14,600 Interdepartmental Sales-Energy 81,290 55,311 59,584 59,000 86,600 Interdepartmental Sales - PCC 424, , , , ,100 Interdepartmental Sales-Demand 115,611 66,904 67,647 66,000 59,300 Interdepartmental Sales- Dusk/Dawn , PCC Deferred Fuel Adjustment 575,392 (5,879) - - (130,700) Neil/CR3 Settlement Payments ,200 Investment Income 32,158 31,366 4,781 4,800 35,000 Inter-Fund Interest 3, ,000 Gain/(Loss) on Investment - 10,697 (2,734) - - Inter-Fund Loan Interest 360 1, Property Rents 19,663 11,370 18,876 19,000 18,900 Sale of Equipment 3, Sales of Scrap ,460 1,500 2,500 Damage Property Reimbursement 24,392 7,958 10,164 10,250 5,000 Insurance Settlement Crystal River - 1,284, County Surcharge 140, , , , ,000 Connect/Disconnect Fee 56,893 26,105 21,400 21,400 28,500 Bad Check Charge 1, ,100 Cash Over/Short (354) (83) (4) - - DOT Maintenance 26,093 17,240 36,544 37,000 18,300 Special Events Other Electric Revenue 2, ,034 1,050 3,500 Prior Year Fund Balance ,663 Electric Jobbing 94,229 30,001 36,617 36,750 51,500 Prior Year Balance Forward Revenues-Electric Utility $ 11,311,445 $ 11,279,553 $ 9,577,088 $ 9,750,000 $ 10,779,900 Page 97 of 166

106 City of Mount Dora Electric Utility Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Power Cost Charges Power Cost - Transmission Charges $ 645,767 $ 571,722 $ 602,724 $ 603,000 $ 767,300 Power Cost - Energy Charges 227,233 $ 191, , , ,700 Power Cost - Demand Charges 1,587,801 $ 1,610,753 1,334,525 1,350,000 1,526,700 Power Cost - Fuel Charges 3,845,625 $ 3,511,198 3,112,512 3,125,000 3,668,800 Total Power Cost Charges $ 6,306,426 $ 5,885,023 $ 5,214,879 $ 5,244,000 $ 6,161,500 Total Sales versus Power Costs 4,600,187 3,798,926 4,063,333 3,845,587 4,046,900 Distribution Operations Salaries & Wages $ 38,452 $ 49,783 $ 51,673 $ 52,000 $ 62,095 Overtime Wages ,066 Special Events Accrued Compensated Absences 333 1, Salaries & Wages 38,839 51,287 51,673 52,000 64,161 FICA Taxes 2,853 3,759 3,892 3,900 4,908 Retirement Expense 4,276 4,855 5,079 5,100 6,210 Health & Life Insurance 5,993 6,800 6,953 7,000 8,909 W/C Insurance Expense ,109 1,100 1,508 Fringe Benefits 14,034 16,324 17,033 17,100 21,534 Travel & Per Diem 1,417 1, Mail & Freight Insurance 24,918 26,733 29,850 27,300 29,400 Insurance-Automobiles Repair Maintenance Services 1, ,254 1,250 1,800 Tires Vehicle Parts Vehicle Labor (525) ,000 Vehicle Replacement 1,400 1,400 1,400 1,400 1,400 Other Current Charges Operating Expenses 28,785 30,605 33,742 31,190 35,550 Office Supplies Operating Supplies Gas and Oil ,500 Dues & Subscriptions Training ,500 Materials & Supplies 1, ,350 Overhead Line-Supplies - 1, ,500 Underground Line-Supplies St Lights & Signales-Contract Services 51,793 54,963 9,295 61,000 11,500 St Lights & Signals - Street Lights Operating Supplies-Overhead Meters-Operating Supplies 2,487 2,161 2,852 2,900 2,400 Other Operating Expenses 54,280 59,140 12,710 64,486 16,200 Total Distribution Operations 137, , , , ,795 Page 98 of 166

107 City of Mount Dora Electric Utility Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Distribution Maintenance Salaries & Wages $ 396,821 $ 478,080 $ 481,039 $ 482,000 $ 561,273 Overtime Wages 20,471 24,677 16,335 17,000 30,984 Special Event Pay Accrued Compensated Absences 4,941 11, Salaries & Wages 422, , , , ,257 FICA Taxes 29,730 36,005 35,541 36,000 45,308 Retirement Expense 61,168 69,093 46,009 47,000 81,444 Health & Life Insurance 68,326 76,750 74,976 75,000 99,520 W/C Insurance Expense 9,784 9,318 10,976 11,000 13,890 Fringe Benefits 169, , , , ,162 Other Contractual Services 16,275 16,132 17,369 17,500 18,500 Tree Trimming 131, , , , ,000 Lineman Training 12, Professional Services 160, , , , ,500 Travel & Per Diem Utility Services 8, Rentals 2,021 1,784 1,950 2,000 1,900 Insurance 3,215 3,486 4,050 3,200 4,050 Insurance-Automobiles 5,600 7,600 6,000 6,000 6,000 Repair Maint Services-Glove Testing 7,198 9,248 10,513 10,513 5,500 Tires 1,077 2,362 1,432 1,500 3,000 Vehicle Parts 10,785 15,660 5,320 5,400 8,000 Vehicle Labor 9,605 14,543 5,253 5,300 6,000 Vehicle Replacement 62,450 68,500 68,500 68,500 68,500 Other Current Charges Operating Expenses 111, , , , ,050 Operating Supplies 39,739 54,598 44,681 45,000 40,000 Uniforms and Safety Shoes 11,191 11,104 12,589 12,600 16,200 Gas and Oil 21,909 15,322 10,643 11,000 19,100 Dues & Subscriptions Training Linemen Training - 13,314 15,110 15,250 16,900 Other Operating Expenses 73,206 95,322 83,332 84,160 92,800 Underground Line-Supplies Line Transformers-R & M ,000 St Lights & Signals-Utility Services - 7,575 7,630 7,650 8,950 St Lights & Signals-R & M ,000 St Lights & Signals-Operating Supplies Materials & Supplies 101 7,901 7,630 7,650 12,950 Total Distribution Maintenance $ 936,543 $ 1,081,278 $ 1,012,321 $ 1,016,048 $ 1,197,719 Page 99 of 166

108 City of Mount Dora Electric Utility Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Admin and Customer Service Salaries & Wages $ 130,048 $ 135,700 $ 145,505 $ 146,000 $ 241,877 Special Events - - $ 14,500 $ 14,550 - Overtime Wages Accrued Compensated Absences (1,939) (2,299) Salaries & Wages 128, , , , ,980 FICA Taxes 9,734 10,190 11,970 12,000 18,520 Retirement Expense 17,819 18,888 13,850 14,000 29,706 Pension Related Ret. GASB 68 (17,279) (2,460) Health & Life Insurance 11,737 22,050 16,114 16,114 40,341 Retiree Health Insurance - - 2,798-14,854 W/C Insurance Expense 2,585 2,085-2,800 5,285 Unemployment Compensation OPEB Expence 10,883 10, ,000 Fringe Benefits 35,480 61,574 44,732 44, ,706 Professional Services ,546 11, ,750 Accounting and Auditing 11,705 13,266 12,410 12,500 12,000 Other Contractual Services Professional Services 11,705 13,266 23,956 24, ,750 Travel & Per Diem 856 1, Communication Services 4,558 3,769 4,757 4,800 5,000 Mail & Freight Utility Services ,000 Rentals & Leases 4,231 4,012 5,069 5,100 5,200 Insurance 3,867 4,035 3,900 3,600 3,450 Insurance -Automobiles Repair Maint Services Tires Vehicle Parts Vehicle Labor Vehicle Replacement 1,400 1,400 2,850 2,900 2,850 Other Current Charges Bad Debt Expense 31,206 67, ,000 Gross Receipts Variance (7,411) (3,881) (3,588) - (2,000) Other Operating Expenses 41,666 81,212 14,482 17,895 59,300 Office Supplies Operating Supplies 2, ,047 25, Gas and Oil Gas & Oil Contingency ,500 Dues & Memberships 16,147 16,517 17,316 17,500 19,000 Training ,128 1,150 - Inventory Over/Short (7,649) (14,647) - - 3,000 Regulatory Assessment Fee 1,721 1,714 1,618 1,650 2,000 Materials and Supplies 13,740 5,049 26,328 45,520 28,000 Total Admin and Customer Service $ 230,700 $ 294,502 $ 269,545 $ 292,972 $ 576,736 Subtotal-Electric Operating 7,611,044 7,418,963 6,612,298 6,718,196 8,076,750 Page 100 of 166

109 City of Mount Dora Electric Utility Fund Line Item Detail Amended Adopted Actual Actual Actual Budget Budget Non-Departmental Depreciation Expense 556, , , ,500 Interfund Transfer Payment in Lieu of Taxes 680, , , , ,350 Return on Investment Fee 612, , , , ,000 Direct Allocated Expenses , Total Non-Departmental $ 1,849,569 $ 1,923,921 $ 2,673,862 $ 1,340,838 $ 1,796,850 Capital Outlay Buildings 138, Infrastructure 763, , , , ,450 Traffic Signalization - 10, Meter Replacement ,461 48,122 48,122 44,500 Machinery & Equipment 26,253 19,489 9,552 9,552 34,500 Computer Upgrade 60, Capitalized Assets (987,347) (278,401) - - (608,450) Subtotal-Capital Outlay 1,974 98, , ,881 - Allocated Expenses 669, , , ,100 Current Year Fund Balance 1,179,508 1,146, , , ,200 Expenditures-Electric $ 11,311,445 $ 11,279,553 $ 9,577,088 $ 9,750,000 $ 10,779,900 Page 101 of 166

110 Page 102 of 166

111 Water & Wastewater Funds 421 to 425 The City s Water & Wastewater division is responsible for two Water Treatment Plants, two Wastewater Treatment Plants and Collections. The Water Distribution program provides for the total operational support of approximately 130 miles of water mains, 30 miles of reuse water mains, and services including the installation of new meters; installation, repair, and maintenance of 860 fire hydrants and 11,000 water distribution valves; and continued support of all water and wastewater treatment facilities. The Wastewater program provides for the operational support of approximately 100 miles of sewer mains. The Wastewater Lift Stations provide for the operational support of 49 lift stations and approximately 60 miles of force mains. The city's two Wastewater Treatment Plants provide the overall biological treatment and monitoring through laboratory testing of all domestic waste generated to meet federal and state regulations. Budget Highlights Personnel cost increased by $423,459 while operating cost increased by $957,996. The increase in personnel cost was due to personnel changes and will be discussed in detail under each program. The increase in operating cost is primarily due to increases in other contractual changes. The City still has approximately $13,540,000 in capital projects to be financed. The projects are as follows: Britt Road Utility Extension $ 4,540,000 Wolf Branch Loop Completion 3,500,000 Innovation Loop 1,500,000 US 441 1,500,000 CR 44B 2,500,000 will be reallocated to Apopka Reclaim Total $13,540,000 The City plans to finance as much as possible under the State Revolving Fund (SRF). However, if this does not come to fruition then traditional financing methods will be attempted. The interest rate may be as high as 4%. Semiannual payments could total up to $494,965 over a 20 year amortization period. Currently, the City has secured one SRF loan in the amount of $2,209,811 at 0.80% with a semiannual payment of $59,911. A second SRF loan for $1,358,322 is anticipated to close in the near future with an interest rate of no higher than 1.0%, with an estimated semiannual payment of $37,552. Page 103 of 166

112 All new loans are expected to begin a payment schedule in fiscal year with payments as follows: Payment Interest Principal FY $1,980,855 $585,565 $1,395,299 FY ,009, ,291 1,444,564 FY ,038, ,250 1,494,605 FY ,070, ,411 1,548,444 FY ,102, ,743 1,603,112 Water & Wastewater Funds Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 1,541,939 $ 1,965,398 $ 423, % Operating Cost 2,027,574 2,985, , % Total Operating Cost 3,569,513 4,950,968 1,381, Non-Operating - Depreciation - 1,810,000 1,810, % Capitalized Assets - (4,434,738) (4,434,738) 0.00% Debt Service 460, ,000 (40,133) -8.72% Direct Allocation Cost 1,133,700 1,133, % Current Year Fund Balance 7,000,571 3,577,139 (3,423,432) 0.00% Total $ 22,593,594 $ 13,660,008 $ (8,933,586) % Page 104 of 166

113 Water Treatment Plant One The Water Treatment Plant One is located at 301 Limit Ave., Mount Dora, FL. The total Annual Consumption Use Capacity (CUP) issued by the St. John s River Water Management District allocated for both water treatment plants is 4.9 millions of gallons per day (MGD). During the last six months Plant One had up to MG. The City wants to keep a total reserve capacity of 2.5 MG. Budget Highlights The expenses for the Water Treatment Plant One increased by $2,050. Personnel cost increased by $290 and operating cost increased by $1,760. The increase in operating cost is due to a slight increase in other contractual services. Water Treatment Plant One Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 107,410 $ 107,699 $ % Operating Cost 478, ,850 1, % Total $ 585,500 $ 587,549 $ 2, % Page 105 of 166

114 Water Treatment Plant Two The Water Treatment Plant Two is located at 1600 Niles Rd., Mount Dora, FL. The total Annual Consumption Use Capacity (CUP) issued by the St. John s River Water Management District allocated for both water treatment plants is 4.9 millions of gallons per day (MGD).During the last six months Plant Two had up to MG. The City wants to keep a total reserve capacity of 2.5 MG. Budget Highlights The expenses for the Water Treatment Plant Two decreased by $5,385. Personnel cost increased by $315 and operating cost increased by $5,700. The decrease in personnel cost was due a new operator replacing previous operator at a lower rate. The decrease in operating cost is due to a decrease in other contractual services. Water Treatment Plant Two Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 99,050 $ 99,365 $ % Operating Cost 258, ,450 (5,700) -2.21% Total $ 357,200 $ 351,815 $ (5,385) -1.51% Page 106 of 166

115 Distributions - The Water Distribution program provides for the total operational support of approximately 130 miles of water mains, 30 miles of reuse water mains, and services including the installation of new meters; installation, repair, and maintenance of 860 fire hydrants and 11,000 water distribution valves; and continued support of all water and wastewater treatment facilities. Our ever growing telemetry system provides pressure nodes through the city on both water and reclaimed water and support to all four of the treatment plants and other city divisions when needed. Budget Highlights The expenses for Distributions increased by $20,042. Personnel cost increased by $2,942 and operating cost increased by $17,100. The increase in personnel cost was due to a market study that reflected some salaries needed adjustment. Also, two utility service workers completed a certification for which they got an increase in their pay grade. The increase also reflects the cost of living adjustment. The increase in operating cost is due inflation. Water - Distribution Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 441,489 $ 444,431 $ 2, % Operating Cost 304, ,800 17, % Total $ 746,189 $ 766,231 $ 20, % Page 107 of 166

116 Wastewater Treatment Plant One The Wastewater Treatment Plant One is located at 1111 Overhiser Ln., Mount Dora, FL. It has a total permitted capacity of 1.5 MGD. During the last 6 months the maximum day operating capacity was 0.921MG. Budget Highlights The expenses for the Wastewater Treatment Plant One increased by $230,509. Operating cost increased by $331,436. The increase in operating cost is mainly due to an increase in other contractual services, specifically sludge hauling. The sludge hauling agreement needs to be revisited and at this time more appropriate rates will be determined. Wastewater Treatment Plant One Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 330,850 $ 229,923 $ (100,927) % Operating Cost 408, , , % Total $ 739,514 $ 970,023 $ 230, % Page 108 of 166

117 Wastewater Treatment Plant Two The Wastewater Treatment Plant One is currently located at 1850 SR 46, but when the entrance on SR4 closes, it will become 2055 James P. Snell Dr. Mount Dora, FL. It has a total permitted capacity of 1.25 MGD. During the last 6 months the maximum day operating capacity was 0.847MG. Budget Highlights The expenses for the Wastewater Treatment Plant Two increased by $80,907. Personnel cost increased by $1,057 and operating cost increased by $79,850. The increase in operating cost is due to an increase in other contractual services, specifically sludge hauling. The sludge hauling agreement needs to be revisited and at this time more appropriate rates will be determined. Wastewater Treatment Plant Two Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 198,413 $ 199,470 $ 1, % Operating Cost 520, ,400 79, % Total $ 718,963 $ 799,870 $ 80, % Page 109 of 166

118 Collections The Sewer Collection Mains provide for the operational support of approximately 100 miles of sewer mains. It includes line cleaning, repair, new construction and inspection of all new construction through high pressure jetting, vacuum solids removal, and video inspection. Budget Highlights The expenses for Collections increased by $156,406. Personnel cost increased by $126,916 due to personnel acquiring dual certification, salaries and wages went up 3% from the previous year and the health insurance increased 20%. The operating cost decreased by $29,490. Collections Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 236,300 $ 363,216 $ 126, % Operating Cost 333, ,940 29, % Total $ 569,750 $ 726,156 $ 156, % Page 110 of 166

119 Reuse The Reuse Water (also known as recycled or reclaimed water) is the process of converting wastewater into water that can be reused for other purposes such as irrigation. The City currently services reclaimed water to four sub-divisions: Lakes of Mount Dora, Sullivan Ranch, Stoneybrook Hills and Summerbrooke. There is approximately 1,500 number of reclaimed water accounts with an Average Daily Consumption (in HcF) of 1,846. Effective April 7, 2009, the city set a new watering schedule for landscape irrigation. The ordinance specifies the designated watering times during Daylight Savings Time and Eastern Standard Time. This keeps the city current with the changes made to St. Johns River Water Management District s watering restrictions. Water restrictions have been placed on outdoor use to help conserve water. These restrictions apply to all types of water used for irrigation. Budget Highlights No significant increases are included in the current year. The expenses for Reuse Water increased by $1,000. Reuse Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Operating Cost 26,000 27,000 1, % Total $ 26,000 $ 27,000 $ 1, % Page 111 of 166

120 Administration This program is assigned as the department providing oversight and services to the entity as a whole and to the other departments assigned to the actual duties necessary to carry out the goals and objectives. The program provides management and supervisory skills to the sub departments within the fund. The Water & Wastewater Fund Administration is directly responsible for: Providing for the total operational support of water mains, reuse of water mains, and services, such as installation, repair of maintenance of fire hydrants and water distribution valves. Continued support of all water and wastewater treatment facilities. Providing for the total operational support of sewer mains, lift stations and force mains. Promoting water conservation and providing water system up-grades to better service the customer. Budget Highlights The Administration program had an overall increase of $263,449. The personnel cost includes a vacant Compliance Coordinator position which was unfunded in FY and remains unfunded in FY The CAD/GIS position has been re-organized to a Project Manager Inspector based on current needs. Additionally, a part-time Senior Project Manager on a temporary basis will be employed to assist through the process of completing the utility construction for the eastern service area. There are also allocation adjustments based on the eastern service area for the Director and the City Engineer. There were no major changes in operating costs. Administration Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 289,700 $ 521,294 $ 231, % Operating Cost 169, ,030 31, % Total $ 458,875 $ 722,324 $ 263, % Page 112 of 166

121 Page 113 of 166

122 City of Mount Dora Recap Revenues & Expenditures Water & Wastewater Fund to Amended Adopted Actual Actual Actual Budget Budget Revenue Water $ 3,427,037 $ 4,926,139 $ 5,365,842 $ 5,280,460 $ 4,475,819 Wastewater 4,683,548 4,872,253 5,378,034 5,259,529 5,823,174 Reclaimed Water & Other Disposal 623, , , , ,160 Other Income 13,994 6,750 27,785 27,808 1,500 Investment Earnings 8,243 8, , ,082 8,500 Total Revenue 8,756,281 10,365,612 11,639,498 11,572,879 10,999,153 Other Sources Impact Fees 1,078,573 1,211,621 1,282,769 4,316,532 1,010,855 Grants ,000,000 Debt Proceeds ,695,481 - Contributions and Transfers in 645, , , , ,000 Estimated Carryover ,019 - Total Other Sources 1,724,269 1,855,559 2,030,453 11,020,716 2,660,855 Total Revenue and Other Sources $ 10,480,550 $ 12,221,171 $ 13,669,951 $ 22,593,595 $ 13,660,008 Expenses Water - Treatment - Plant I 490, , , , ,549 Water - Treatment - Plant II 333, , , , ,815 Water - Distribution 534, , , , ,231 Wastewater - Treatment - Plant I 674, , , , ,023 Wastewater - Treatment - Plant II 644, , , , ,870 Wastewater - Collection 606, , , , ,156 Wastewater - Reuse 9,837 10,311 5,857 6,150 27,000 Wastewater - Septage Disposal 20,177 2,759 1,214 1,300 - Administration 1,529,597 1,414,137 1,020,698 1,592,575 1,856,024 Depreciation and Amortization 2,596,375 2,886,993 2,240,005 27,650 2,230,000 Interest Expense 35,628 31,621 27, ,483 - Capital Outlay 212,344 3,465,708 7,890,896 7,928,593 - Total Expenses 7,688,050 11,162,429 14,289,861 13,091,939 8,314,669 Other Uses PILOT & ROI Fees 1,517,300 1,607,650 2,191,750 1,753,400 1,768,200 Other Funds (6,812) - 747, ,684 - Current Year Fund Balance 1,282,012 (548,908) (3,559,344) 7,000,571 3,577,139 Total Other Uses 2,792,500 1,058,742 (619,910) 9,501,655 5,345,339 Total Expenses and Other Uses $ 10,480,550 $ 12,221,171 $ 13,669,951 $ 22,593,595 $ 13,660,008 Page 114 of 166

123 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Revenues Wastewater Residential Impact Fees $ 511,230 $ 674,455 $ 528,164 $ 530,000 $ 478,025 Wastewater Commercial Impact Fees 48,855 63, , , ,427 Investment Income 15,152 9,112 1,459 1,500 10,000 Gain (Loss) Investments 1,475 3,095 (796) - 1,000 Estimated Carryover ,948,233 - Subtotal 576, , ,722 2,740, ,452 Water Residential Impact Fees 470, , , , ,931 Water Commercial Impact Fees 30,336 13, , ,750 82,471 Investment Income 1,100 2, ,000 Gain (Loss) Investments (297) - 1,000 Estimated Carryover ,081,449 - Subtotal 501, , ,047 1,575, ,402 FDOT Design 87,501 1,162,396 1,058, ,000 - Reimbursement Summer Brooke ,000 - Grant Lake Water Authority 1, FDOT Grant ,000,000 Water - Residential Sales 1,888,932 2,172,515 2,563,341 2,504,000 2,603,702 Water - Commercial Customers 459, , , , ,556 Water - Public Authority 68,142 66,526 95,229 94,000 94,249 Water - Multiple Family Dwelling 221, , , , ,826 Meter Irrigation 545, , , , ,487 Water Meter Sales 144, , , , ,000 Connection Fees 9,320 10,110 9,210 9,210 15,000 Sale of Conservation Item Subtotal 3,427,037 4,926,139 5,365,842 5,280,460 5,475,819 Wastewater - Residential 1,228,773 2,867,024 3,471,503 3,383,029 3,758,481 Wastwater - Commercial 942,776 1,013,920 1,121,515 1,102,000 1,235,488 Wastewater - Public Authorities 1,976, ,311 60,186 59,500 59,889 Wastewater - Multiple Family 535, , , , ,317 Subtotal $ 4,683,548 $ 4,872,253 $ 5,378,034 $ 5,259,529 $ 5,823,174 Residential Reclaimed $ 214,649 $ 419,525 $ 537,023 $ 532,000 $ 534,045 Commercial Reclaimed 151, , , , ,115 Subtotal 365, , , , ,160 Septic Disposal Charge 257, Subtotal 257, Development Inspections 5, Other Revenue 925 (10) Subtotal 6,706 (10) Page 115 of 166

124 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Investment Income 7,477 6,590 1,473 1,500 6,000 Gain/Loss on Investment 766 2,131 (842) - 1,500 Investment Income - Water Gain/Loss Water Investment Income - Wastewater Gain/Loss Wastewater FDOT Reimbursement 186, ,530 Investment Income - Construction - - 3,052 3,052 1,000 Gain/Loss - Construction - - (1,749) - - Subtotal 8,243 8, , ,082 8,500 Code Enforcement - Exc. Watering Fines Property Rental Scrap Sales - 6,318 3,600 3,600 1,000 Damage Property Reimbursement 7, ,343 15,343 - Insurance Reimbursement - - 8,277 8,300 - Subtotal 7,288 6,760 27,220 27,243 1,000 Federal Grant FEMA Grant Lake Water Auhority Subtotal Transfers from WW Impact 645, , , , ,000 Transfers from Water Impact ,588 51,588 Debt Proceeds ,695,481 Contributions - Government Contributions - Developers Estimated Carryovers ,019 - Revenues - W/WW $ 10,480,550 $ 12,221,171 $ 13,669,951 $ 22,593,595 $ 13,660,008 Page 116 of 166

125 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Administration Salaries & Wages $ 222,075 $ 172,817 $ 190,481 $ 195,000 $ 363,355 Special Events $ - $ - $ 25,171 $ 25,600 Overtime Wages Accrued Compensated Absences (7,297) 3, Salaries & Wages 214, , , , ,612 FICA Taxes 15,883 12,303 15,406 15,500 23,274 Retirement Expense 26,021 23,884 17,660 18,000 30,209 Pension Related Retirement GASB 68 37,027 (5,271) Health & Life Insurance 27,194 40,150 31,459 31,500 49,614 Health Insurance Retirees ,776 W/C Insurance Expense 4,710 2,686 3,888 4,000 3,809 Unemployment Compensation - 2, OPEB Expense 23,726 17, Fringe Benefits 134,561 93,652 68,413 69, ,682 Professional Services 68,031 51,227 41,340 41,500 78,630 Accounting and Auditing 9,554 13,016 12,368 12,500 13,350 Other Contractual Services ,420 1,500 2,500 Professional Services 77,585 64,638 55,128 55,500 94,480 Travel & Per Diem ,000 Communication Services 3,220 3,460 4,464 4,500 4,400 Mail & Freight Utility Services 2,509 2,299 2,183 2,250 3,000 Rentals and Leases 15,352 14,419 16,395 16,500 14,800 Insurance 17,304 20,361 22,150 20,250 22,150 Insurance - Automobiles 1, ,600 1,700 1,600 Repairs and Maintenance Tires Vehicle Parts Vehicle Labor (621) ,500 Vehicle Replacement 9,900 5,550 9,900 10,000 9,900 Promotional Activity / Ads Water Conservation Program 1, Other Current Charges - (6) Bad Debt Expense 21,225 58, ,000 Other Operating 71, ,488 57,463 56,200 92,750 Office Supplies Operating Supplies 1,329 1,256 55,852 56,000 1,500 Inventory Over/Short 7,343 (5,031) (21) Uniform and Safety Shoes Gas and Oil ,000 Gas & Oil Contingency ,000 Dues & Subscriptions 1, ,000 Training ,000 1,000 College Reimbursement Machinery & Equipment - 4, Allocated Expense Salary Contingency Materials & Supplies 11,315 1,467 57,117 57,475 13,800 Total Administrative $ 510,197 $ 442,387 $ 453,848 $ 458,875 $ 722,324 Page 117 of 166

126 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Water Treatment - Plant One Salaries& Wages $ 86,208 $ 45,790 $ 53,683 $ 54,000 $ 66,895 Overtime Wages 6,619 3,356 3,406 3,400 10,790 Special Events Accrued Compensated Absences (11,566) (4,469) Salaries& Wages 81,261 44,677 57,089 57,400 77,686 FICA Taxes 6,636 3,574 4,164 4,200 5,943 Retirement Expense 14,272 10,166 1,798 1,800 6,690 Health & Life Insurance 12,852 11,700 5,896 5,900 15,760 W/C Insurance Expense 2,560 1,138 1,657 1,700 1,621 Fringe Benefits 36,320 26,578 13,516 13,600 30,013 Professional Services 5,835 9,645 16,958 17,000 20,000 Other Contractual Services 4,865 3,163 5,342 5,400 17,300 Professional Services 10,700 12,808 22,299 22,400 37,300 Travel & Per Diem ,250 Communication Services 4,098 5,408 5,082 5,100 3,750 Mail & Freight 2,282 5, ,000 Utility Services 247, , , , ,000 Rentals and Leases Insurance 15,957 16,349 16,950 15,500 16,950 Insurance - Automobiles 1, Repair and Maintenance Service 11,567 11,541 10,419 10,500 16,300 Tires Vehicle Parts Vehicle Labor (5) ,750 Vehicle Replacement 1,600 1,600 1,600 1,600 1,600 Printing and Binding 3,158 3,849 2,425 2,525 5,500 Promotional Activities / Ads Other Current Charges Testing 2,269 2,145 9,500 9,500 12,500 Other Operating 290, , , , ,550 Office Supplies Operating Supplies 52,955 56,062 51,742 52,000 80,000 Uniforms and Safety Shoes Gas and Oil ,000 Dues & Subscriptions 18,541 3,000 3,000 3,000 7,000 Training ,000 Materials & Supplies 71,829 59,820 55,017 55,300 93,000 Total Water Treatment Plant One $ 490,821 $ 426,933 $ 337,504 $ 337,618 $ 587,549 Page 118 of 166

127 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Water Treatment - Plant Two Salaries & Wages $ 86,202 $ 35,243 $ 35,477 $ 36,000 $ 66,895 Overtime Wages 6,617 3,236 1,380 1,400 3,083 Accrued Compensated Absences 5,058 (5,058) Salaries & Wages 97,877 33,421 36,856 37,400 69,978 FICA Taxes 6,634 2,781 2,669 2,700 5,353 Retirement Expense 7,005 3,256 2,987 3,000 6,690 Health & Life Insurance 12,851 15,800 5,553 6,000 15,760 W/C Insurance Expense 2, ,062 1,100 1,584 Fringe Benefits 29,049 22,726 12,271 12,800 29,387 Professional Services - 1,250 9,545 9,600 10,000 Other Contractual Services 12,365 9,405 10,248 10,500 13,250 Professional Services 12,365 10,655 19,793 20,100 23,250 Travel & Per Diem ,250 Communication Services 3,913 3,400 3,672 3,700 3,600 Mail & Freight ,000 Utility Services 99,907 88,159 77,026 77, ,000 Insurance 9,060 20,994 23,450 21,500 23,450 Repair and Maintenance 5,112 32,546 14,128 15,000 5,100 Tires Vehicle Parts 1, Vehicle Labor 1, ,250 Other Current Charges Testing 9,846 6,280 7,980 8,000 10,000 Other Operating 130, , , , ,700 Office Supplies Operating Supplies 58,570 63,758 62,878 63,758 60,000 Uniforms and Safety Shoes Gas and Oil 3,224 4,110 1,294 1,300 2,000 Dues & Subscriptions 396 3,503 3,180 3,200 5,500 Training ,211 1,212 2,000 Materials & Supplies 63,382 72,428 69,266 70,185 70,500 Total Water Treatment Plant Two $ 333,449 $ 291,871 $ 265,805 $ 267,738 $ 351,815 Page 119 of 166

128 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Water - Distribution Salaries & Wages $ 231,408 $ 333,196 $ 302,392 $ 303,000 $ 295,277 Overtime Wages 10,148 16,850 17,467 17,470 15,415 Special Event Pay Accrued Compensated Absences (458) (6,548) Salaries & Wages 241, , , , ,692 FICA Taxes 17,672 25,519 23,413 25,519 23,955 Retirement Expense 31,547 34,657 25,125 25,500 31,154 Health & Life Insurance 40,447 49,200 59,027 60,000 71,521 W/C Insurance Expense 8,590 9,116 9,593 10,000 7,108 Unemployment Compensation Fringe Benefits 98, , , , ,739 Professional Services ,500 2,500 2,500 Other Contractual Services 2,008 11,180 17,024 17, Professional Services 2,008 11,440 19,524 19,550 3,000 Travel & Per Diem ,500 Communication Services 3,272 3,907 3,408 3,500 3,200 Mail & Freight Utility Services Rentals and Leases 1,317 1,808 1,372 1,400 3,000 Insurance 7,715 12,539 13,000 1,200 13,000 Insurance - Automoviles 3,500 4,550 3,500 3,500 3,500 Repair and Maintenance 10,706 2,216 6,706 6,700 3,200 Tires 2,749 5,236 3,732 3,750 4,500 Vehicle Parts 11,585 10,337 11,631 11,650 4,000 Vehicle Labor 7,995 9,903 9,244 9,500 9,000 Vehicle Replacement 26,100 33,350 26,100 27,000 26,100 Printing & Binding Other Current Charges Testing ,740 1,740 1,000 Other Operating 76,419 84,770 80,455 69,962 73,250 Office Supplies Operating Supplies 89, , , , ,000 Uniforms and Safety Shoes 2,720 3,000 2,593 3,000 3,000 Gas and Oil 22,771 20,603 21,745 21,750 20,600 Dues & Subscriptions ,000 Training ,293 1,300 4,500 Materials & Supplies 116, , , , ,550 Total Water Distribution $ 534,449 $ 764,096 $ 691,471 $ 686,830 $ 766,231 Page 120 of 166

129 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Wastewater Treatment Plant One Salaries & Wages $ 162,701 $ 196,513 $ 228,375 $ 229,000 $ 154,515 Overtime Wages 12,045 13,992 14,556 14,600 9,249 Special Event Pay Accrued Compensated Absences (5,164) 49, Salaries & Wages 169, , , , ,764 FICA Taxes 12,587 15,417 17,114 17,250 12,715 Retirement Expense 19,110 22,057 16,898 17,000 15,451 Health & Life Insurance 24,256 21,300 45,966 46,000 34,269 W/C Insurance Expense 5,307 4,919 6,694 7,000 3,723 Fringe Benefits 61,260 63,693 86,672 87,250 66,159 Professional Services - 8, ,000 Other Contractual Services 83,813 82,093 71,752 72, ,400 Professional Services 83,813 90,219 71,988 73, ,400 Travel & Per Diem Communication Services 3,835 2,178 2,814 2,900 4,250 Mail & Freight Utility Services 204, , , , ,000 Rentals and Leases Insurance 37,595 51,971 58,000 53,000 58,000 Insurance - Automobiles 800 1, Repair and Maintenance 32,968 28,451 14,702 14, ,200 Tires Vehicle Parts 1,458 2, ,500 Vehicle Labor (747) 1,437 1, ,000 Vehicle Replacement 3,450 5,650 8,450 8,500 8,450 Other Current Charges Testing 13,731 15,377 18,597 19,000 17,000 Other Operating 299, , , , ,000 Office Supplies Operating Supplies 53,960 47,588 49,575 50,000 65,000 Uniforms and Safety Shoes 1,197 1,121 1,952 2,000 1,300 Gas and Oil 3,395 4,293 5,783 6,000 3,000 Dues & Subscriptions ,500 Training 995 1,541 2,431 2,450 1,500 Materials & Supplies 60,474 55,557 60,679 61,390 72,700 Total WW Treatment Plant One $ 674,498 $ 751,501 $ 738,268 $ 737,064 $ 970,023 Page 121 of 166

130 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Wastewater Treatment Plant Two Salaries & Wages $ 114,043 $ 179,900 $ 83,222 $ 83,500 $ 131,553 Overtime Wages 10,030 10,961 3,466 3,500 4,530 Special Event Pay Accrued Compensated Absences 12,079 (28,765) Salaries & Wages 136, ,096 86,687 87, ,083 FICA Taxes 9,188 14,003 6,136 6,250 10,597 Retirement Expense 16,957 19,081 7,514 7,600 13,155 Health & Life Insurance 19,431 33,600 17,681 18,000 36,531 W/C Insurance Expense 3,934 4,337 2,616 3,000 3,103 Fringe Benefits 49,510 71,021 33,946 34,850 63,387 Professional Services 1,500 16,302 5,275 5,300 13,000 Other Contractual Services 142,213 55,951 56,133 56, ,500 Professional Services 143,713 72,253 61,408 61, ,500 Travel & Per Diem Communication Services 2,105 1, ,000 3,000 Mail & Freight Utility Services 130, , , , ,000 Rentals and Leases 1, Insurance 49,887 60,318 67,300 61,500 67,300 Insurance - Automobiles Repair and Maintenance 27,687 23,671 47,006 47,006 60,200 Tires Vehicle Parts 1,010 1, ,500 Vehicle Labor 1, ,000 4,000 Vehicle Replacement 4,300 4,300 4,300 4,300 4,300 Other Current Charges ,000 Testing 13,786 15,580 17,595 18,000 20,000 Other Operating 235, , , , ,600 Office Supplies Operating Supplies 70,905 62,895 50,458 50,500 68,000 Uniforms and Safety Shoes 1, Gas and Oil 4,899 1,773 3,077 3,077 3,000 Gas & Oil Contingency ,000 Dues & Subscriptions 535 5, ,500 Training 1, ,414 1,450 1,500 Materials & Supplies 79,840 71,985 56,553 56,777 80,300 Total WW Treatment Plant Two $ 644,293 $ 609,736 $ 507,384 $ 504,188 $ 804,870 Page 122 of 166

131 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Collections Salaries & Wages $ 189,187 $ 117,790 $ 162,183 $ 163,000 $ 238,474 Overtime Wages 10,721 6,200 9,025 9,050 9,249 Accrued Compensated Absences 13,494 (18,519) Salaries & Wages 213, , , , ,723 FICA Taxes 14,060 8,831 12,126 12,500 19,296 Retirement Expense 21,620 12,188 10,223 10,500 25,474 Health & Life Insurance 39,050 55,900 35,923 36,000 64,997 W/C Insurance Expense 7,177 3,165 5,161 5,250 5,726 Fringe Benefits Fringe Benefits 81,907 80,084 63,433 64, ,493 Professional Services 1,893-2,685 2,750 5,000 Other Contractual Services 4,033 10,642 4,858 5,000 4,800 Professional Services 5,926 10,642 7,543 7,750 9,800 Travel & Per Diem ,500 Communication Services 2,188 1,945 1,916 2,000 2,850 Mail & Freight Utility Services 115, , , , ,000 Rentals and Leases 1,528 1,554 1,340 1, Insurance 12,148 13,223 14,850 13,250 14,850 Insurance - Automobiles 6,260 3,700 4,650 5,000 4,650 Repair and Maintenance 56,133 83,861 64,476 65,000 80,600 Tires 2,172 1,301 1,439 1,500 2,500 Vehicle Parts 15,098 8,625 6,498 7,500 3,500 Vehicle Labor 8,370 4,627 4,080 5,000 17,500 Vehicle Replacement 42,450 38,450 42,450 43,500 42,450 Printing & Binding Other Current Charges Testing Other Operating 261, , , , ,750 Office Supplies Operating Supplies 19,362 28,278 43,803 44,000 46,350 Uniforms and Safety Shoes 2,298 1,999 1,790 2,000 2,000 Gas and Oil 20,536 14,508 17,379 17,500 18,540 Dues & Subscriptions Training 1, ,146 2,250 4,000 Materials & Supplies 43,783 45,560 65,526 66,200 71,390 Total - Collections $ 606,582 $ 506,763 $ 563,111 $ 569,750 $ 726,156 Page 123 of 166

132 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Reclaimed Water Professional Services ,500 Other Contractual Services Professional Services ,650 Communication Services Mail & Freight Rentals and Leases Insurance 1,322 1,472 1,650 1,750 2,400 Repair Maint Services ,000 Other Current Charges Testing Other Operating 2,234 2,063 2,425 2,650 5,250 Office Supplies , Operating Supplies 7,603 8,248 2,932-15,000 Materials & Supplies 7,603 8,248 2,932 3,000 15,100 Total - Reuse $ 9,837 $ 10,311 $ 5,857 $ 6,150 $ 27,000 Septage Disposal Salaries & Wages 14,410 1, Overtime Wages 1, Accrued Compensated Absences (1,733) Salaries & Wages 13,765 1, FICA Taxes 1, Retirement Expense Health & Life Insurance W/C Insurance Expense Fringe Benefits 1, Other Contractual Services Professional Services Utility Services Insurance Repair Maint. Services 2, Other Current Charges Testing Other Operating 3, Operating Supplies 1, Materials & Supplies 1, Total - Septage Disposal 20,177 2,759 1,214 1,300 - Subtotal - Operating Expenses 3,824,303 3,806,357 3,564,462 3,569,513 4,955,969 Page 124 of 166

133 City of Mount Dora Line Item Detail Water Wastewater Funds Amended Adopted Actual Actual Actual Budget Budget Capital Outlay Prof. Services - Studies Only $ - $ - $ - $ - $ 360,500 Buildings ,001 25,000 - Imp Other than Buildings 219, ,000 84,465 85,000 - Imp Other than Buildings 139, ,000 50,309 50,500 - Buildings 291, , , ,000 1,451,838 Imp Other than Buildings 1,538,531 1,650,141 1,233,243 1,250,000 2,119,550 Imp Other than Buildings 252,562 4,074,151 6,027,063 6,027,063 Meter Replacement 128, , , ,000 62,850 Machinery & Equipment 44,963 63, ,000 Computer Upgrade 64,474 28,352 66,030 66,030 40,000 Capitalized Assets (2,466,887) (4,132,194) - - (4,434,738) Subtotal - Capital $ 212,344 $ 3,465,708 $ 7,890,896 $ 7,928,593 $ - Total Exp. Before Non-Departmental 4,036,647 7,272,065 11,455,358 11,498,106 4,955,969 Bond Discount Amortization 1,020,957 1,220, ,005 27, ,000 Interest 35,628 31,621 27, ,483 - Sub-Total Debt Service 1,056,585 1,252, , , ,000 Non-Departmental Expenses Depreciation 1,575,418 1,666,110 1,810,000-1,810,000 Other Funds Transfers (6,812) Payment in Lieu of Taxes 159, , , , ,900 Return on Investment Fee 1,358,200 1,411,250 1,917,875 1,534,300 1,534,300 Direct Allocated Expenses 1,019, , ,850 1,133,700 1,133,700 Subtotal - Non-Departmental 4,105,306 4,245,510 4,568,600 2,887,100 4,711,900 Other Funds , ,684 - Current Year Fund Balance 1,282,012 (548,908) (3,559,344) 7,000,571 3,572,139 Total Expenses $ 10,480,550 $ 12,221,171 $ 13,669,951 $ 22,593,595 $ 13,660,008 Page 125 of 166

134 Page 126 of 166

135 Sanitation Fund The City of Mount Dora has elected to franchise out the solid waste/recycling. The current agreement was approved by Council on June 18, 2013 and is due to expire on September 30, By mutual agreement the parties may renew the agreement for an additional five years. The services provided include: collection of household trash, recyclable materials, bulk trash, and vegetative waste. Each household is provided two 64 gallon totes; one for household trash and the other for recycling. Residential customers will have twice a week household pick-up and once a week recycling. Commercial customers shall have a minimum pick-up of once a week with additional pick-up based on an evaluation of their needs. Section 5.4 of the contract allows for an annual adjustment to the rates based on Consumer Price Index for all urban customers in the south with populations of less than 50,000. The rates are adjusted each year and become effective on October 1 st of each year. The month of April is utilized to compare one year to the next. Fuel cost is a separate factor used to compute an adjustment. Due to the volatility of fuel cost no adjustment will occur until diesel fuel prices exceed $4.50 per gallon. Budget Highlights The personnel cost increased $10,079. The increase is due to a 5.64% increase in personnel cost, which includes a provision of 20% to account for anticipated health care cost. There were no other major changes in operating costs. Summary of Differences Between 2017 and 2018 Amended Adopted Budget Budget Differences Percentage Personnel cost $ 61,253 $ 71,332 $ 10, % Operating Cost 2,354,980 2,197,400 $ (157,580) -6.69% Sub Total 2,416,233 2,268,732 (147,501) -6.10% Non-Operating Cost - Depreciation 10,100 10,000 (100) -0.99% Direct Allocation Cost 35,650 71,300 35, % Current Year Fund Balance (45,473) 1,968 47, % Total $ 2,416,510 $ 2,352,000 $ (64,510) -4.63% Page 127 of 166

136 Revenues City Of Mount Dora Recap Sanitation Fund Actual Actual Actual Amended Budget Adopted Budget Residential $ 1,062,334 $ 758,758 $ 896,781 $ 887,000 $ 1,099,200 Commercial 832,892 1,166,816 1,044,721 1,009, ,525 Recycling 208, , , , ,275 City Cost Recovery 164, , , , ,750 Investment Earnings Gain (Loss) on Investments - - (30) - - Miscellaneous Estimated Carryover ,729 - Total Revenues 2,268,249 2,296,470 2,331,350 2,416,510 2,352,000 Expenses Collection and Disposal 2,076,369 2,139,491 2,159,832 2,345,000 2,170,600 Operations 138, , , , ,432 Depreciation 7,253 10,251 2,250 10,100 10,000 Current Year Fund Balance 46,014 (13,633) 62,388 (45,473) 1,968 Total Expenses and other Sources $ 2,268,249 $ 2,296,470 $ 2,331,350 $ 2,416,510 $ 2,352,000 Page 128 of 166

137 City of Mount Dora Line Item Detail Sanitation Fund Amended Adopted Actual Actual Actual Budget Budget Residential Sanitation $ 1,062,335 $ 758,758 $ 896,781 $ 887,000 $ 1,099,200 Commercial Sanitation 832,892 1,166,816 1,044,721 1,009, ,525 Recycling Pickup Charge 208, , , , ,275 City Billing Revenue 164, , , , ,750 Investment Income Gain (Loss) on Investment (30) - 50 Other Miscellaneous Revenue Estimated Carryover ,729 - Total Revenue $ 2,268,250 $ 2,296,470 $ 2,331,350 $ 2,416,510 $ 2,352,000 Salaries & Wages $ 41,362 $ 45,803 $ 42,063 $ 42,063 $ 46,911 Special Event Pay 1,242 1,275 Overtime Wages Accrued Compensated Absences (116) (2,079) Salaries & Wages 41,246 43,724 43,342 43,388 47,411 FICA Taxes $ 3,069 $ 3,407 $ 3,213 $ 3,200 $ 3,589 Retirement Expense 5,311 5,671 2,762 2,765 4,388 Health & Life Insurance 8,028 8,750 9,121 9,125 11,370 Retiree Health Insurance W/C Insurance Expense 2,805 2,439 2,751 2,775 3,282 OPEB Expense ,000 Fringe Benefits 19,945 20,941 17,847 17,865 23,921 Accounting and Auditing Services 795 1,235 1,158 1,175 1,250 Other Contractual Services 2,076,368 2,139,491 2,159,832 2,345,000 2,170,600 Other Dumping ,500 Professional Services 2,077,163 2,140,726 2,160,990 2,346,175 2,174,350 Communications Mail & Freight Insurance Automobile Insurance Repairs and Maintenance Tires Vehicle Parts ,100 Garage Repair Labor ,000 Vehicle Replacement 4,100 4,750 4,750 4,750 4,750 Bad Debt Expense 2,780 15, ,000 Other Operating Expenses 8,185 22,175 6,791 6,698 18,600 Operating Supplies ,350 Uniforms and Safety Shoes Gas & Oil 2,485 2,719 1,598 1,600 2,800 Gas & Oil Contingency Materials & Supplies 2,892 3,236 2,092 2,107 4,450 Sub Total - Operating 2,149,431 2,230,802 2,231,062 2,416,233 2,268,732 Improvements Other Than Buildings 44,385 30, , Capitalized Assets (44,385) (30,000) - - (30,000) Total - Capital Total Expense Before Allocations 2,149,431 2,230,802 2,231,062 2,416,233 2,268,732 Depreciation Expense 7,253 10,251 2,250 10,100 10,000 Transfer Direct Allocations 65,550 69,050 35,650 35,650 71,300 Current Year Fund Balance 46,016 (13,633) 62,388 (45,473) 1,968 Total Expense $ 2,268,250 $ 2,296,470 $ 2,331,350 $ 2,416,510 $ 2,352,000 Page 129 of 166 Summary of Differences Between 2017 and 201

138 Page 130 of 166

139 Stormwater Fund 440 The Stormwater Utility Fund accounts for the operations and maintenance of the City s stormwater management system. Stormwater Maintenance within the Public Works Division is primarily responsible for implementing the legal requirements of the National Pollutant Discharge Elimination System (NPDES)/ Municipal Separate Storm Sewer System (MS4) Permit. This permit requires that the city takes steps to protect surface water quality, lake water quality, and the health and safety of Mount Dora citizens. In this regard, the group provides stormwater services, maintenance and operations, as well as long-term planning and goals for effective stormwater management within the utilities district. Stormwater Maintenance is responsible for the installation of water quality protection structures, maintenance of the existing MS4 system, and data collection from filter and structure cleaning and street sweeping. Polluted stormwater runoff is often transported to a MS4 which collects the runoff into holding ponds allowing the pollutants to filter back into the aquafer. Typical pollutants include oil, grease, pesticides, sediments and carelessly discarded trash. These and other pollutants are diverted from waterways which eventually will help in cleaning the environment. Collection of stormwater assists in the reduction of floods, as well as containing pollutants prior to entering into the lake and rivers. Gutters, inlets and piping are used as containment mechanisms which are typically directed to retention ponds designed to let the sediments filter prior to entering the aquifer and lakes. A street sweeper is used on all streets at least once a month. During certain times especially during storm season, before and after festivals, and when leaves fall heavily the streets are swept more often. Below is a summary of the Physical Assets and Maintenance cycle of those assets: Physical Assets Total Linear Feet of Drainage Pipes 78,588 Inlets, Culverts, Weirs, Basins, etc. 146 Lane Miles of Streets 63 Maintenance Drainage Work Orders 31 Miles of Streets & Gutters Swept Annual 756 Tons of Sediment Collected 245 Cubic Yards of Litter Collected 22 Page 131 of 166

140 Budget Highlights Personnel cost increased $66,383; this increase is comprised of the following three factors: 1) Salaries and Wages went up 3% from the previous year; 2) a new employee from last year will be on staff for an entire year rather than a partial year; and 3) Health Insurance increased 20%. The Numeric Nutrient Management testing has not been performed since 2012 and is reduced to $0 saving $25,000; however the NPDES is requiring mapping of the system which will cost $150,000. A 7.91% increase has been presented for Stormwater Rates which will bring the Equivalent Residential Unit billed from $6.95 to $7.50. This will provide an estimated $46,801 profit in 2018 and begin the process of increasing fund balance. Stormwater Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Differences Percentage Personnel Cost $ 138,730 $ 205,113 $ 66, % Operating Cost 332, ,750 $ (94,643) % Sub Total 471, ,863 (28,260) % Non- Operating - Depreciation - 429, ,000 - Other Uses (Transfers) 882, , ,740 Total $ 1,353,329 $ 1,117,913 $ (235,416) 0.00% Page 132 of 166

141 Page 133 of 166

142 City of Mount Dora Recap Revenues & Expenses Stormwater Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Residential $ 542,394 $ 541,199 $ 546,714 $ 536,519 $ 588,000 Commercial 389, , , , ,350 Other Operating 6,004 3,535 3,730 3,650 5,000 Miscellaneous Income 3,222 2, , Contributions/Grants/Assessments 648,942 6, ,000 Estimated Carryover ,585 90,313 Total Revenues 1,590, , ,861 1,353,329 1,117,913 Expenses Stormwater Operations 380, , , , ,863 Capital ,720 - Reserve ,056 - Depreciation 427, , , ,000 Total Expenses 807, , ,046 1,212, ,863 Other Sources (Transfers) Transfers 220, , , , ,050 Current Year Fund Balance 656,107 (18,026) 51, Total Other Sources (Uses) 876, , , , ,050 Total Expenses and Other Uses $ 1,684,090 $ 1,048,679 $ 995,311 $ 1,353,329 $ 1,117,913 Page 134 of 166

143 City of Mount Dora Line Item Detail Stormwater Fund Amended Adopted Actual Actual Actual Budget Budget State Grant $ 641,548 $ - $ - $ - $ - Residential Revenue 542, , , , ,000 Commercial Revenue 389, , , , ,350 Governmental Authorities 6,004 3,535 3,730 3,650 5,000 Investment Income 165 2, Gain (Loss) on Investments 31 - (173) - - Special Assessment Interest 7,394 6,303-5,300 8,000 Donations General Government 1, Other Misc. Revenue Estimated Carryover 1, ,585 90,313 Revenues 1,590, , ,861 1,353,329 1,117,913 Salaries & Wages 139, ,157 96,966 97, ,969 Special Event Pay 2,106 2,130 Overtime Wages 327 1,687 1,265 1,300 2,368 Accrued Compensated Absences 9,369 (25,596) Salaries & Wages 149, , , , ,337 FICA Taxes 10,243 9,954 7,400 7,400 10,286 Retirement Expense 13,156 13,931 7,678 7,700 12,894 Health & Life Insurance 14,899 22,350 19,413 19,500 33,550 Retiree Health Insurance ,600 Workers Compensation 5,522 3,538 3,683 3,700 8,846 Unemployment Compensation 1, OPEB Expense 2,567 1, ,600 Fringe Benefits 47,537 51,472 38,174 38,300 70,776 Professional Services 500 9,324 24,246 24, ,250 Accounting and Auditing 1,044 1,741 1,664 1,664 1,600 Other Contractual Services 48, ,729 4,730 22,000 Numeric Nutrient Management Professional Services $ 49,574 $ 11,440 $ 30,639 $ 30,644 $ 173,850 Page 135 of 166

144 Line Item Detail Stormwater Fund Amended Adopted Actual Actual Actual Budget Budget Travel and Per Diem $ - $ 5 $ - $ - $ 500 Communication Services 808 1,138 1,230 1,230 3,000 Utility Services ,000 Rental and Leases 4,148 3,711 3,648 3,650 3,000 Insurance 5,956 5,771 6,500 5,867 5,900 Automobile Insurance Repair and Maintenance Services ,169 1, Tires 1, ,000 Vehicle Parts 1,813 1,825 5,778 5,800 7,500 Vehicle Labor 443 1,463 1,443 1,464 2,000 Vehicle Replacement 7,050 7,200 7,200 7,200 7,200 Other Current Charges Bad Debt Expense - 8, ,200 Other Operating Expenses 24,046 32,056 28,717 28,549 37,100 Office Supplies Operating Supplies 8,228 13,493 6,100 6,100 13,000 Uniforms and Safety Shoes Gas, Oil, Grease 6,717 9,916 9,229 9,300 9,500 Gas & Oil Contingency ,500 Dues and Subscriptions Training ,200 Material and Supplies 15,932 24,329 16,379 16,480 26,800 Subtotal - Operating $ 286,721 $ 228,545 $ 214,246 $ 214,403 $ 442,863 Capital Infrastructure 348,986 18,070 19,350 17, ,250 Capital Equipment - 239, ,400 - Capital Computer Upgrade 30, Capitalized Assets (378,986) (242,804) - - (130,250) Subtotal - Capital - 14,666 19, ,720 - Total Expense Before Allocations 286, , , , ,863 Transfer Direct Allocation 93,800 96,200 52, ,900 ROI Transfer to General Fund 126, , , , ,150 Depreciation Expense 427, , , ,000 Current Year Fund Balance 656,107 (18,026) 51, ,056 - Other Operating Expenses 1,303, , , , ,050 Total Expenses $ 1,590,290 $ 952,479 $ 942,861 $ 1,353,329 $ 1,117,913 Page 136 of 166

145 Cemetery Fund The Pine Forest Cemetery was established in the early 1900 s. The cemetery is located at 1699 North Donnelly Street, Mount Dora, FL which encompases 60 acres. The cemetery offers traditional services for grave sites, above-ground cremation niches. Perpetual care of the grounds is maintained by the City of Mount Dora Parks and Recreation Department. Approximately 4,900 interments are within the grounds with an estimated 15 to 20 years of additional interments. A typical space is 5 by 10. A single burial space permits up to one full internment with four additional cremated remains. An above ground niche is 10 in. x 10 in. x 10 in. The spaces can be transferred by City staff only, with the initial certificate voided and a new certificate issued. The Cemetery has 612 sites remaining which have been plotted and approximately 360 sites which will eventually be plotted. A total of 972 burial sites encompass the remaining capacity. The Columbarium has 13 niches remaining and will likely need to purchase a new one in , at an estimated cost of $15,000. Columbarium s typically holds 48 individual niches. Budget Highlights The expenses before allocation increased $47,723 or 38.43%. The increase is due to a 3% cost of living adjustment, a park specialist position was increased from 0.50 to a 1.0 FTE to meet the citizens expectations on the grounds and maintenance at the cemetery, and a provision of 20% to account for anticipated health care cost. The increase in FTE s constitutes an increase in the Cemetery and a corresponding reduction in the Parks Department in the General Fund. Each year the difference between revenues and expenditures is made up through a transfer from the General Fund to the Cemetery Fund. The operating cost decreased due to an anticipation of acquiring a new dump truck which will decrease the department s vehicle labor. Cemetery Fund Summary of Differences Between 2017 to 2018 Amended Adopted Budget Budget Difference Percentage Personnel Cost $ 66,200 $ 125,986 $ 59, % Operating Cost 44,969 27,906 (17,063) % Sub Total 111, ,892 42, % Non- Operating - Depreciation 2,200 2, % Other Uses (Transfers) 118,237 27,000 (91,237) % Total $ 231,606 $ 183,092 $ (48,514) % Page 137 of 166

146 City of Mount Dora Recap Revenues & Expenses Cemetery Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Cemetery Fees $ 80,981 $ 69,282 $ 61,594 $ 61,600 $ 62,000 Investment Earnings Current Year Fund Balance ,956 Estimated Carryover ,942 Total Revenues 81,322 70,036 61, ,606 66,092 Other Sources Transfer From General Fund 91, ,000 96,000 96, ,000 Total Other Sources 91, ,000 96,000 96, ,000 Total Revenues and Other Sources 172, , , , ,092 Expenses Cemetery Operations 142, , , , ,892 Depreciation 2,193 2,193 2,200 2,200 2,200 Total Expenses $ 144,538 $ 141,672 $ 125,747 $ 113,369 $ 183,092 Total Other Uses (Transfers) ,237 - Total Expenses and Other Uses $ 144,538 $ 141,672 $ 125,747 $ 231,606 $ 183,092 Page 138 of 166

147 City of Mount Dora Line Item Detail Cemetery Fund Amended Adopted Actual Actual Actual Budget Budget Cemetery Fees $ 80,981 $ 69,282 $ 61,594 $ 61,600 $ 62,000 Investment Income Gain/Loss on Investments (29) - - Contributions Prior Year Fund Balance ,956 - Estimated Carryover ,942 Transfers from General Fund 91, ,000 96,000 96, ,000 Total Revenues 172, , , , ,092 Salaries & Wages 56,625 46,152 45,488 45,500 82,470 Special Event Pay 1,442 1,445 Overtime Compensated Absences (3,081) 1, Salaries & Wages 54,007 48,347 47,510 47,525 82,970 FICA Payable 4,269 3,424 3,478 3,500 6,347 Retirement Expense 7,301 6,442 4,163 4,175 10,895 Health and Life Insurance 11,908 13,150 9,610 9,750 21,709 Works Compensation 1,817 1,039 1,246 1,250 2,565 OPEB Expense 1, ,500 Fringe Benefits 26,346 24,808 18,497 18,675 43,016 Accounting & Auditing Contractual Fees Merchant Service Card Fees ,000 Professional Services ,037 1,049 1,450 Communications Services 1,457 1,211 1,615 1,615 1,500 Utilities 9,219 6,309 19,393 19,400 5,500 Insurance 1,057 1,109 1,300 1,105 1,150 Insurance Automobiles 1,000 1,000 1,000 1,000 1,000 Repairs and Maintenance ,085 1,100 2,200 Tires Vehicle Parts 1, Vehicle Labor ,000 Vehicle Replacement 6,200 6,200 6,200 6,200 6,200 Other Current Charges Other Operating Expenses 21,696 18,285 32,345 32,220 19,550 Operating Supplies 3,047 3,043 2,981 3,000 3,206 Uniforms and Safety Boots Gas, Oil 3,015 2,220 1,589 1,600 3,000 Training Materials and Supplies 6,727 5,743 5,058 5,100 6,906 Sub-Total Operating 109,535 98, , , ,892 Depreciation 2,193 2,193 2,200 2,200 2,200 Non-Operating Expenses $ 2,193 $ 2,193 $ 2,200 $ 2,200 $ 2,200 Land - Lot Buy Back $ 4,860 $ 6,240 $ 6,600 $ 6,600 $ 4,000 Machinery & Equipment ,000 Capitalized Assets (16,000) Sub-Total Capital 4,860 6,240 6,600 6,600 - Total Expense Before Allocations 116, , , , ,092 Direct Allocation to General Fund 27,950 35,210 12,500 12,500 27,000 Current Year Fund Balance 28,284 38,364 31, ,737 - Total Expenses $ 172,822 $ 180,036 $ 157,615 $ 231,606 $ 183,092 Page 139 of 166

148 Page 140 of 166

149 Section VIII Internal Services Fund Page 141 of 166

150 Page 142 of 166

151 Vehicle Replacement Fund Prior to 2013 the City had its own motor pool. Due to changes in staffing, it was determined the City would save money by not replacing motor pool staff during the economic downturn. Current labor available to service City vehicles does not meet a standard for all repairs; therefore, many of the repairs are outsourced to ensure quality service as vehicle technology is ever changing. The contract will include safety measures such as electronic stability controls and enhanced crash safety, which have been implemented since the purchase of the oldest vehicle in the City fleet. Many of the vehicles in the City fleet are aging beyond repair and require major repairs. The average age of functioning City vehicles in service is 107 months, or 8.92 years. Forty-one (41) of the vehicles are at least nine (9) years old, with the oldest being 17 years. This creates challenges with maintenance and repair. In addition, when a vehicle is unusable, productivity suffers. Downtime may be increased due to the need for parts that are not readily available because of vehicle age. For every year additional in service, the cost to maintain road-worthiness of those vehicles increases. Another benefit with newer vehicles is fuel consumption decreases due to better technology and EPA regulations and standards. The benefits of moving to a fleet style of vehicle management through Enterprise Leasing proves the cost savings in repairs and maintenance (with exception to tires and brakes) will increase, while the cost associated with depreciating values on the vehicles reduces. By moving from an as needed vehicle purchasing system to a leasing program, we can also save on the total cost per vehicle across the fleet. All departments maintaining a vehicle transfer monies to the Vehicle Replacement Fund additionally they also budget for repairs and maintenance. By implementing a fleet maintenance system, the City will be able to create a standardized fleet with minimal customizations, as well as better expenditure control when vehicle maintenance is required. The upkeep and turnover time on vehicle repairs will be reduced, employees will not have to face overly prolonged interruptions in work due to extended repairs on vehicles that are out-of-date. This program will provide quality and a safe work environment for City employees by refreshing the fleet with vehicles to meet the most current EPA and safety standards while taking advantage of fewer major repairs. The City will also benefit by having a higher-valued fleet per total cost expended. Page 143 of 166

152 City of Mount Dora Vehicle Replacement Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Equipment Replacement Charges 190, , , , ,950 Sales of Equipment 41, Investment Earnings 8,457 9, ,000 9,000 Gain (Loss) on Investments (535) Estimated Carryover ,304,454 48,743 Total Revenues 240, , ,351 1,525, ,693 Expenses Vehicle Purchases 211, , , ,693 Machinery & Equipment 96,073 96,073 Current Year Fund Balance 28,669 38,050 (106,022) 1,429,381 - Total Expenses $ 240,451 $ 218,050 $ 220,351 $ 1,525,454 $ 277,693 Page 144 of 166

153 Information Technology (IT) Fund The IT Department manages the City s information technology infrastructure and performs strategic IT planning to help City government serve Mount Dora s residents, businesses, and visitors. The City s technology and network infrastructure is used by every department to deliver utilities, public safety, recreation, and human services to the City of Mount Dora. IT manages and supports the City s computer assets and communications which include the telephone system, system, network infrastructure, servers, desktop and laptop computers, and various peripherals. IT also develops, supports, and oversees systems and policies that increase the accessibility and security of the City s technology systems. IT provides strategic direction and coordination on technology for the City including IT security policy management and standard operating procedures to deliver City services more efficiently and effectively. This department is responsible for the administration and support of more than 35 network servers, 200 desktop and laptop computers, 186 IP telephone handsets, 177 wireless devices, and various network routers, switches, printers, other peripherals. IT also oversees the City s ERP (Enterprise Resource Planning) system which includes various modules for managing financials, permitting, and utility billing, to name a few. Budget Highlights The FY budget reflects an increase of approximately $73,000 over the prior year. Personnel cost increased 12.41% or $40,940. The increase is due to a 3% cost of living adjustment and a provision of 20% to account for anticipated health care cost. Operating cost increased 16.24% or $37,015 from the previous year which is directly attributable to increases in cybersecurity training for all city staff and software maintenance. Page 145 of 166

154 City of Mount Dora Recap Revenues and Expenditures Information Technology Department Revenues Amended Adopted Actual Actual Actual Budget Budget Transfers from other Funds $ - $ - $ - $ - $ 635,803 Total Revenues ,803 Expenses Personnel Cost 308, , , , ,887 Operating Expenditures 646, , , , ,727 Capital 69,615 55,894 (1,054) - - Total Exp. Before Allocation 554, , , , ,803 Allocation (554,645) (569,784) (513,564) (539,271) - Total Expenditures $ - $ - $ - $ - $ 635,803 Page 146 of 166

155 Line Item Detail Information Technology Fund Original Amended Proposed Actual Actual Budget Budget Budget Salaries & Wages $ 215,899 $ 213,871 $ 231,611 $ 231,611 $ 256,451 Overtime Wages 7,227 6,090 8,221 8,221 8,221 Salaries & Wages 223, , , , ,672 FICA Taxes 16,011 15,706 18,347 18,347 20,247 Retirement Expense 31,355 29,737 21,102 21,102 25,375 Health & Life Insurance 37,337 41,200 50,193 50,193 60,090 W/C Insurance Expense Fringe Benefits 85,171 86,969 90,115 90, ,215 Professional Services - - 5,000 55,000 1,000 Professional Services - - 5,000 55,000 1,000 Travel & Per Diem 1,374 1,613 1,700 1,700 4,600 Communication Services 18,275 20,915 18,600 18,600 21,000 Mail & Freight Utility Services 7,660 6,420 7,500 7,500 7,500 Insurance 7,623 8,471 8,650 8,650 9,085 Insurance-Automobiles Repair & Maintenance Services 121, , , , ,900 Tires Vehicle Parts Vehicle Labor 556-1,950 1, Vehicle Replacement 2,850 2,850 2,850 2,850 2,850 Other Operating Expenditures 161, , , , ,925 Office Supplies Operating Supplies 5,587 9,958 5,550 5,550 7,000 Gas and Oil 1, ,500 1,500 1,000 Dues, Subs & Pubs Training 5,485 4,053 5,600 5,600 12,900 College Reimbursement 1, ,000 4,000 4,000 Materials & Supplies 15,227 16,940 17,750 17,750 25,990 Sutotal-Operating Expense 485, , , , ,803 Computers 69,615 55, Machinery & Equipment Subtotal-Capital 69,615 55, Total Exp. Before Allocation 554, , , , ,803 Allocation (554,645) (569,784) Total Expenditures $ - $ - $ 557,848 $ 613,723 $ 635,803 Page 147 of 166

156 Page 148 of 166

157 Facility Maintenance Fund The Facility Maintenance department is one of the most critical departments in the city and responsible for the overall repair, maintenance and up keep up of more than 71 facilities in the city. This department is crucial to our city as they respond to needed repairs since we coordinate the use and rental of all city facilities. We are able to respond quickly to custodial issues with bathrooms repairs and maintenance as well as scheduling building repairs at city facilities, especially at the rental facilities. Over the past few years the city has built a Wastewater Plant and expanded the Library and the Water Plant I. The focus of this department is to improve maintenance schedules and become more consistent by developing a comprehensive preventative response. Major areas of responsibilities by this division include 302,179 square feet of buildings and structures maintained including; Seven parks A swimming Pool Three rental facilities which are rented out for all purposes on a continual basis. Pavilions at each park Ballfields The facility maintenance department s goals are centered on maintaining, restoring, and keeping the cities Facilities, Buildings, and Structures at a high level of function, safety, and public satisfaction. The custodial services group within this department is responsible for the cleaning, upkeep and maintenance of 19 city facilities, with a total square footage of 174,250. The custodial services are typically performed at night or weekends. Budget Highlights For FY the personnel cost increased 14.98% or $88,256. The increase reflects an additional FTE for a new Skilled Tradesworker who will perform maintenance work at the Library and the Butterfly Garden and an increase of 3% for the cost of living adjustment, as well as a 20% increase to account for anticipated health cost. Operating cost increased 12.41% or $34,154. This increase accounts for an increase in Other Contractual Services for the elevator service agreement and painting services at various facilities. Page 149 of 166

158 City of Mount Dora Revenues and Expenditures Recap Facility Maintenace Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Charges for Services $ - $ - $ - $ - $ 986, ,977 Expenditures Personnel Cost 499, , , , ,526 Operating Expenditures 184, , , , ,450 Capital 18,900 3,188 1,019 1,000 - Total Expenditures Before Allocations 702, , , , ,977 Allocated Credit (702,059) (733,374) (752,811) (773,707) - Total Expenditures $ - $ - $ - $ - $ 986,977 Page 150 of 166

159 Line Item Detail Facility Maintenace Fund Amended Adopted Actual Actual Actual Budget Budget Transfer from General Fund $ - $ - $ - $ - $ 986,977 Revenues ,977 Salaries & Wages $ 322,343 $ 357,167 $ 347,613 $ 405,162 $ 439,947 Overtime Wages 11,133 10,803 16,761 6,500 6,500 Salaries & Wages 333, , , , ,447 FICA Taxes 23,706 26,310 25,819 31,228 34,493 Retirement Expense 67,381 66,542 48,398 41,139 48,770 Health & Life Insurance 62,655 63,600 76,206 93, ,484 W/C Insurance Expense 11,920 10,160 11,042 12,213 13,333 Unemployment Compensation Fringe Benefits 165, , , , ,079 Professional Services 1, Other Contractual Services - - 2,841 14,850 62,550 Professional Services 1, ,841 14,850 62,550 Travel & Per Diem ,050 2,000 Communication Services 4,850 6,242 7,452 8,700 8,100 Mail & Freight Utility Services 16,256 16,534 16,864 22,000 22,000 Rentals and Leases 1,634 2,112 2,791 4,800 4,800 Insurance 4,424 5,407 6,100 6,100 6,100 Insurance-Automobiles 1,600 2,000 2,000 2,000 2,100 Repair & Maintenance Services 88,806 98,241 96, , ,650 Tires , Vehicle Parts 3,238 2,731 2,517 2,000 1,000 Vehicle Labor 497 1,845 1,150 4,000 1,000 Vehicle Replacement - - 6,000 6,000 6,000 Other Current Charges Other Operating Expenses 121, , , , ,000 Office Supplies Operating Supplies 48,335 48,620 71,865 56,500 49,500 Uniforms and Safety Shoes 3,294 4,581 2,164 5,000 5,000 Gas and Oil 7,905 6,035 7,266 7,500 8,000 Dues, Subs & Pubs (84) Training 1, ,200 1,200 Materials & Supplies 60,930 60,124 81,424 70,400 63,900 Subtotal-Operating 683, , , , ,977 Buildings 6, Imp other than buildings Machinery & Equipment 11, Computer Upgrade 819 3, Subtotal-Capital 18,900 3,188 1, Total Expenditures Before Allocations 702, , , , ,977 Allocated Credit (702,059) (733,374) (752,811) (864,566) - Total Expenditures $ - $ - $ - $ - $ 986,977 Page 151 of 166

160 Page 152 of 166

161 Self-Insured Health Fund 510 The Self-Insurance Fund is used to account for the City s health, life, and long-term disability insurance program. This fund was established to better monitor claim costs for the City s selfinsured medical insurance program administered by Florida Blue. The City will continue to have the employees contribute to the increased cost by higher co-pays. We continue to look for ways that the costs to both the employer and the employees are maintained at a reasonable rate. Health care costs are one of our largest benefits and thus controlling these costs on a year-to-year basis is essential. Page 153 of 166

162 City of Mount Dora Self Insurance Fund Amended Adopted Actual Actual Actual Budget Budget Revenues Health Insurance I/S Charges $ 1,819,474 $ 2,101,182 $ 1,920,900 $ 1,921,000 $ 3,197,480 Members Contribution 513, , , , ,500 Investment Earnings 4, Other Revenue 26,574 34,378 50,694 48,335 33,000 Estimated Carryover ,780 - Total Revenues 2,363,910 2,598,317 2,490,740 2,950,000 3,783,480 Expenses Professional Fees - 3,600 4,848 4,850 10,000 Services 531, , , , ,400 Claims 1,529,241 1,646,641 1,719,129 1,719,129 2,263,000 Other Operating Expenses 509, , ,857 1,074, ,600 Depreciation 6,005 3,002 6,000-6,000 Transfer to General Fund ,250 Current Year Fund Balance (212,520) (156,680) (457,344) (40,866) 65,480 Total Expenses $ 2,363,910 $ 2,598,317 $ 2,490,740 $ 2,950,000 $ 3,783,480 Page 154 of 166

163 City of Mount Dora Line Item Detail Self-Insurance Fund Amended Adopted Actual Actual Actual Budget Budget Health Insurance I/S Charge $ 1,819,474 $ 2,081,800 $ 1,920,900 $ 1,921,000 $ 3,197,480 Employees' Contribution 397, , , , ,000 Retirees' Contribution 96,055 93,098 85,068 85,100 87,000 COBRA Contribution 1, Life Insurance 19,168 19,383 24,275 24,275 25,000 Police and Fire Physicals ,500 Miscellaneous Billings 2,360 2,360 Investment Earnings 3, Gain/(Loss) on Investment (85) - - Sale of Equipment - - Miscellaneous Revenues Pharmacy Rebate 26,574 33,498 48,334 48,335 33,000 Estimated Carryover ,780 - Total Revenues 2,363,910 2,598,318 2,490,740 2,950,000 3,783,480 Acutarial Fees - - (3) - - Other Contractual Services - 3,600 4,850 4,850 10,000 Health Insurance/ASO Charges 162, , , , ,000 Merchant Card Employee Claims 1,178,861 1,233,240 1,301,101 1,301,102 1,701,000 Retiree Claims 350, , , , ,000 COBRA Claims Health Facility Fees 461, , , , ,500 Communications 2,949 2,434 2,249 2,250 2,750 Rent 26,563 27,360 28,180 28,180 29,100 Insurance Tax 17,734 14,437 7,750 7,725 24,000 Reinsurance Charge 321, , , , ,000 Life Insurance Premiums 47,668 45,273 52,385 52,500 53,400 Promotional Activities Wellness Program Depreciation 6,005 3,002 6,000-6,000 Machinery & Equipment Transfer to General Fund ,125 38,250 38,250 Current Year Fund Balance (212,520) (156,679) (457,344) (40,866) 65,480 Total Expenditures $ 2,363,910 $ 2,598,318 $ 2,490,740 $ 2,950,000 $ 3,783,480 Page 155 of 166

164 Page 156 of 166

165 Workers Compensation Fund 511 The City of Mount Dora is compromised with our employees to assure the quick and efficient delivery of disability and medical benefits to an injured worker and to facilitate the worker s return to gainful reemployment at a reasonable cost to the City. As part of this year s budget we have created a Workers Compensation Fund to allow us to allocate all costs to the appropriate funds and departments. This fund was created in FY Page 157 of 166

166 City of Mount Dora Recap Revenues and Expense Workers Compensation Adopted Budget Revenues Charges for Services $ 294,415 Total Revenues $ 294,415 Expenses Insurance Expense $ 294,415 Total Expenses $ 294,415 Page 158 of 166

167 Loss Fund 512 The Loss Fund accounts for the property, casualties and general liabilities. This fund allows the City to allocate all costs to the appropriate funds and departments. This fund was created in FY Page 159 of 166

168 City of Mount Dora Recap Revenues and Expense Loss Fund Adopted Budget Revenues Charges for Services $ 580,742 Total Revenues $ 580,742 Expenses Insurance Expense $ 580,742 Total Expenses $ 580,742 Page 160 of 166

169 Section IX Attachments Page 161 of 166