141gpzr. Nevada Department of Taxation College Parkway, Suite 115. Carson City, NV Manhattan Town June 30, 2014

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1 STATE OF NEVADA DEPARTMENT OF TAXATION Web Site: College Parkway, Suite 115 Cson City, Nevada Phone: (775) Fax: (775) RENO OFFiCE 4600 Kietzke Lane Building L, Suite 235 Reno, Nevada Phone: (775) Fax: (775) BRIAN SANDOVAL Governor ROBERT R. BARENGO Chair. Nevada Tax Commission WILLIAM CHISEL Executive Director LAS VEGAS OFFICE Grant Sawyer Office Budding, Suitel E Washington Avenue Las Vegas, Nevada Phone: (702) Fax: (702) HENDERSON OFFICE 2550 Paseo Verde Parkway, Suite 180 Henderson, Nevada Phone: (702) Fax: (702) Nevada Department of Taxation 1550 College Parkway, Suite 115 Carson City, NV fiscal year ending June 30, 2014 herewith submits the (FINAL) budget for the This budget contains 1 funds, including Debt Service, requiring property tax revenues totaling 7,276 The property tax rates computed herein are based on preliminary data. lithe final state computed revenue limitation permits, the tax rate will be increased by an amount not to exceed 0 If the final computation requires, the tax rate will be lowered. This budget contains 2 governmental fund types with estimated expenditures of 66,700 1 proprietary funds with estimated expenses of 40,000 and Copies of this budget have been filed for public record and inspection in the offices enumerated in NRS (Local Government Budget and Finance Act). CERTIFICATION AP3JE GO I Susan G. Paprocki (Printed Name) Comptroller (Title) certify that all applicable funds and financial operations of this Local Government are listed herein Signed L 141gpzr Dated: / / SCHEDULED PUBLIC HEARING: Date and Time May 20, :00 Publication Date week of May Place: Nye County Commissioners Chambers, 2100 Walt Williams Drive, Pahrump Nevada Page: Form 1

2 MANHATTAN TOWN BUDGET INDEX Schedule Index S - 2 Statistical Data S - 3 Ad Valorem Tax Rate Reconciliaton 2 A Est. Revenues & other Resources 3 A - 1 Est. Expenditures & other Financing Uses 4 A - 2 Proprietary & Non expendable Trust Funds 5 B General Fund 6-9 B Special Capital Projects 10 C DebtServiceFund F-i Revenues, Exp. & Net Income - Water Fund 13 F-2 Statement of Cash Flows Water Fund 14 C-i Indebtedness 15 T Transfer Scheulde Existing Contracts 19 Final Budget Publication 20

3 FULL TIME EQUIVALENT EMPLOYEES BY FUNCTION General Government Judicial Public Safety Public Works Sanitation Health Welfare Culture and Recreation Community Support CultUre and Recreation Community Support ACTUAL ESTIMATED PRIORYEAR CURRENTYEAR BUDGETYEAR ENDING 6/30/12 ENDING 6/30/13 ENDING 6/30/14 TOTAL GENERAL GOVERNMENT Utilities Hospitals Transit Systems Airports Other TOTAL POPULATION (AS OF JULY 1) SOURCE OF POPULATION ESTIMATE* State State Demographer Demographer Assessed Valuation (Secured and Unsecured Only) 2,101,624 2,341,723 2,439,979 Net Proceeds of Mines TOTAL ASSESSED VALUE 2,101,624 2, ,439,979 TAX RATE General Fund Special Revenue Funds Capital Projects Funds Debt Service Funds Enterprise Fund Other I TOTALTAXRATE * Use the population certified by the state in March each year. Small districts may use a number developed per the instructions (page 6) or the best information available. SCHEDULE S-2.. STATISTICAL DATA Page: 1 Form 4

4 PROPERTY TAX RATE AND REVENUE RECONCILIATION Fiscal year (1> BUDGETED (2) (3) (4) (5) (6) (7) (8) (9) TOTAL ADVALOREM ALLOWED AD VALOREM AD VALOREM NET PROCEEDS REVENUE WITH CAP ALLOWED ASSESSED AD VALOREM REVENUE TAX AD VALOREM OF MINERAL PLUS REVENUE REVENUE TAX RATE WITH NO CAP ABATEMENT REVENUE REVENUE FROM NPM TAX RATE VALUATION OPERATING RATE [(1) X (2)1100] LEVIED [(2, line A)X(4)I100[ [(5) -(7)] WITH CAP [(2, line B) X (4)1100] [(7) +(8)] A. PROPERTY TAX Subjectto Revenue Limitations 2439,979 61, , XX)00(XXXXXXXXXX 7,276 B. PROPERTY TAX Outside Revenue Limitations: )0(XXXXXX)00(XXXXX 0 Net Proceeds of Mines VOTER APPROVED C. Voter Approved Overrides M. SUBTOTALA,C, L ,439, , ,276 7, TOTAL M AND N ,439,979 62, , ,276 Page 2 Form 27R 1/ LEGISLATIVE OVERRIDES D. Accident Indigent (NRS_ ) E. Medical Indigent (NRS_ ) F. Capital Acquisition (NRS_ ) G. Youth Services Levy (NRS_62B.150,_62B.160) H. Legislative Overrides I. SCCRT Loss ,439,979 1,726 (NRS_ ) J. Other: K. Other, L. SUBTOTAL LEGISLATIVE 1,726 OVERRIDES N. Debt SCHEDULE S-3 - PROPERTY TAX RATE AND REVENUE RECONCILIATION If an entity chooses to budget for an amount in column 5 which is lower or higher than the amount produced by the formula, please attach an explanation.

5 GOVERNMENTAL Budget For Fiscal Year Ending June 30, 2014 Budget Summary for OTHER FINANCING GOVERNMENTAL FUNDS AND SOURCES EXPENDABLE TRUST FUNDS BEGINNING PROPERTY OTHER THAN FUND CONSOLIDATED TAX TAX OTHER TRANSFERS OPERATING FUNDNAME BALANCES TAXREVENUE REQUIRED RATE REVENUE IN TRANSFERSIN TOTAL (1) (2) (3) (4) (5) (6) (7) (8) Special Capital Fund 25,258 2,518-27,776 DEBT SERVICE - 13,924 13,924 Subtotal Governmental Fund Types, Expendable Trust Funds 98,693 5,090 7, ,738 13, ,722 TOTAL ALL FUNDS XXXXXXXXXXX 5,090 7, XXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX Page: 3 Form /2011 SCHEDULE A - ESTIMATED REVENUES & OTHER RESOURCES - FUND TYPES, EXPENDABLE TRUST FUNDS & TAX SUPPORTED PROPRIETARY FUND TYPES General 73,435 5,090 7, , ,021 PROPRIETARY FUNDS XXXXXXXXXXX XXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX Subtotal Proprietary Funds XXXXXXXXXXX XXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

6 Special Expendable Capital 0 27,776 TOTAL GOVERNMENTAL FUND TYPES ANDEXPENDABLETRUSTFUNDS ,000 46, , ,722 61,271 13,924 Page: 4 Form 6 SCHEDULE A-i ESTIMATED EXPENDITURES AND OTHER FINANCING USES Budget For Fiscal Year Ending June 30, 2014 Budget Summary for - SERVICES, CONTINGENCIES SUPPLIES AND USES GOVERNMENTAL FUNDS AND AND OTHER THAN SALARIES OTHER CAPITAL OPERATING OPERATING AND EMPLOYEE CHARGES OUTLAY TRANSFERS TRANSFERS ENDING FUND WAGES BENEFITS ** OUT OUT BALANCES TOTAL (1) (2) (3) (4) (5) (6) (7) (8) General ,021 Special Capital Fund C Debt Service D 13,924 * FUND TYPES: R - C - Revenue Projects D - Debt Service T - Trust Indude Debt Service Requirements in this column Capital Outlay must agree with CIP.

7 Budget For Fiscal Year Ending June 30, 2014 Budget Summary for Manhattan Water E , ,924 1,076 TOTAL 55,000 40, ,924 1,076 Page: 5 Form 7 SCHEDULE A-2 PROPRIETARY AND NONEXPENDABLE TRUST FUNDS OPERATING OPERATING NONOPERATING NONOPERATING OPERATING TRANSFERS REVENUES EXPENSES REVENUES EXPENSES NET INCOME * FUND NAME (1) (2) ** (3) (4) IN (5) OUT(6) (7) * FUND TYPES E - Enterprise I - Internal Service N - Nonexpendable Trust ** Include Depreciation

8 GENERAL (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED ACTUAL PRIOR CURRENT REVENUES YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED PROPERTY TAX: Property Tax 6,427 7,517 7,276 7,276 Net Proceeds of Minerals SUBTOTAL 6,427 7,517 7,276 7,276 LICENSES & PERMITS: Liquor Licenses 400 Gaming Licenses SUBTOTAL 1,277 1,310 1,220 1,220 INTERGOVERNMENTAL: Consolidated Tax ,958 5,090 5,090 SUBTOTAL 4,853 4,958 5,090 5,090 OTHER REVENUE: Investment Income 225 Other SUBTOTAL SCHEDULE B - FUND Page: 6 Form 8

9 GENERAL REVENUES (1) (2) (3) (4) BUDGET YEAP ENDING 6/30/14 ESTIMATED ACTUAL PRIOR CURRENT YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED SUBTOTAL REVENUE ALL SOURCES OTHER HNANCING SOURCES Operating Transfers In (Schedule T) 12,782 13,785 13,586 13,586 Proceeds Other of Long-term Debt SUBTOTAL OTHER FINANCING SOURCES BEGINNING FUND BALANCE 46,868 59,650 73,435 73,435 Prior_Period_Adjustments Residual_Equity_Transfers TOTAL BEGINNING FUND BALANCE 46,868 59,650 73,435 73,435 TOTAL AVAILABLE RESOURCES 59,650 73,435 87,021 87,021 SCHEDULE B - FUND Page: 7 Form 9 12)8/2011

10 GENERAL (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED EXPENDITURES BY FUNCTION ACTUAL PRIOR CURRENT AND ACTIVITY YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/ /30/2013 APPROVED APPROVED GENERAL GOVERNMENT: Administration Salaries and Wages Employee_Benefits Services and Supplies Capital_Outlay SUBTOTAL PUBLIC SAFETY: Fire Department Salaries and_wages Employee Benefits Services and Supplies ,000 5,000 Capital_Outlay SUBTOTAL ,000 5,000 PUBLIC WORKS: Roads Salaries and Wages Employee_Benefits Services and Supplies 560 5,000 5,000 Capital_Outlay SUBTOTAL 560-5,000 5,000 CULTURE AND RECREATION: Television Salaries and_wages Employee_Benefits Services and Supplies 5,260 6,612 10,000 10,000 Capital Outlay SUBTOTAL 5,260 6,612 10,000 10,000 SCHEDULE B - FUND FUNCTION Various Page: 8 Form 10

11 ALL EXPENDITURES, GENERAL - 5,000 5,000 (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED EXPENDITURES BY FUNCTION ACTUAL PRIOR CURRENT AND ACTIVITY YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED PAGE FUNCTION_SUMMARY General Government - 5,000 Judicial Public Safety Public Works ,000 5,000 Sanitation 560-5,000 Health Welfare Culture and Recreation Community Support Debt Service 5,260 6,612 10,000 10,000 Intergovernmental Expenditures Debt Service Intergovernmental Expenditures TOTAL :XPENDITURES - FUNCTION OTHER JSES: CONTIN 3ENCY (Not to exceed 3%ot Total Exi enditures all Functions) Operatin Transfers Out (Schedule T) 6, ,297 25, , TOTAL EXPENDITURES AND OTHER IJS1 6,640 7,297 25,750 25,750 ENDING FUND BALANCE: ,139 61,271 61,271 TOTAL GENERAL FUND COMMITMENTS AND FUND BALANCE 59,650 73,435 87,021 87,021 SCHEDULE B - FUND SCHEDULE B SUMMARY - OTHER USES AND FUND BALANCE GENERAL FUND - ALL FUNCTIONS Page: 9 Form 11

12 (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED REVENUES ACTUAL PRIOR CURRENT YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED INTERGOVERNMENTAL Intergovernmental 3,084 2,518 2,518 SUBTOTAL - 3,084 2,518 2,518 OTHER: Investment Income 103 SUBTOTAL Subtotal OTHER FINANCING SOURCES: Operating Transfers In (Schedule T) 103 2,749 3,084 2,518 2,518 BEGINNING FUND BALANCE 19,322 22,174 25,258 25,258 Prior Period Adiustment(s) Residual Equity Transfers TOTAL BEGINNING FUND BALANCE 19,322 22,174 25,258 25,258 I TOTAL RESOURCES 22,174 25,258 27,776 27,776 I EXPENDITURES GENERAL GOVERNMENT Capital Outlay 30, Subtotal OTHER USES CONTINGENCY (not to exceed 3% of total expenditures) Operating Transfers Out (Schedule T) 30,884 27,776 ENDING FUND BALANCE 22,174 25,258 (3,108) 0 TOTAL COMMITMENTS & FUND BALANCE 22,174 25,258 27,776 27,776 SCHEDULE B Capital Projects fund FUND Special Capital Projects fund Page: 10 Form 14

13 DEBT (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED ACTUAL PRIOR CURRENT REVENUES YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED Subtotal OTHER SOURCES (Specny): Transfers In (Schedule T) 10,443 13,924 13,924 ii uii QC ZININIIN 3 1-UND BALANCE Piior Period Adjustment(s) Residual Eauitv Transfers IUIML biinfninb IIJINU bml/\nl TOTAL AVAILABLE RESOURCES 10,443 13,924 13,924 (Local t3overnment) SCHEDULE C - SERVICE FUND THE ABOVE DEBT IS REPAID BY OPERATING RESOURCES Page: 11 Form 15

14 increase increase increase (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED ACTUAL PRIOR CURRENT EXPENDITURES AND RESERVES YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED Type: Principal 2,617 3,597 3,597 Interest ,327 10,327 Fiscal_Agent_Charges Reserves - or_(decrease) Other_(Specify) Subtotal TOTAL RESERVED (MEMO ONLY) 10,443 13,924 13,924 I ype: Principal Interest Fiscal_Agent_Charges Reserves - increase or_(decrease) Other_(Specify) Subtotal TOTAL RESERVED (MEMO ONLY) lype: Principal Interest Fiscal_Agent_Charges Reserves - or_(decrease) Other_(Specify) Subtotal TOTAL RESERVED (MEMO ONLY) Type: Principal Interest Fiscal_Agent_Charges Reserves - Other_(Specify) Subtotal or_(decrease) TOTAL RESERVED (MEMO ONLY) ENDING FUND BALANCE - TOTAL COMMITMENTS & FUND BALANCE - 10,443 13,924 13,924 SCHEDULE C - DEBT SERVICE FUND THE ABOVE DEBT IS REPAID BY OPERATING RESOURCES Page: 12 Form 16

15 (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED PROPRIETARY FUND ACTUAL PRIOR CURRENT YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED OPERATING REVENUE CHARGES FOR SERVICES: Water Charges ,733 55,000 55,000 Total Operating Revenue OPERATING EXPENSE Salaries and Waaes Employee Benefits Services and Supplies Capital Outlay 59,336 15,011 53, ,000 55,000 30,000 Depreciation/Amortization Total Operating Expense Operating Income or (Loss) 10, ,555 46,381 10,000 40, ,000 NONOPERATING REVENUES Investment Income Property Taxes Subsidies Consolidated Tax Bond Proceeds Grants , Total Nonoperatinci Revenues NONOPERATING EXPENSES Interest Expense 210, ,000 Total Nonoperating Expenses Net Income before Operating Transfers 244, ,352 15,000 15,000 Operating Transfers (Schedule T) In 72,714 Out 10,443 13,924 13,924 Net Operating Transfers 72,714 (10,443) (13,924) (13,924) NET INCOME 317, ,909 1,076 1,076 SCHEDULE F-i REVENUES, EXPENSES AND NET INCOME FUND Manhattan Water Page: 13 Form 19

16 (1) (2) (3) (4) BUDGET YEAR ENDING 6/30/14 ESTIMATED ACTUAL PRIOR CURRENT PROPRIETARY FUND YEAR ENDING YEAR ENDING TENTATIVE FINAL 6/30/2012 6/30/2013 APPROVED APPROVED A. CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from customers 59,260 53,733 55,000 55,000 a. Net cash provided by (or used for) operating activities B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Cash paid for salariess Cash paid br employee benefits Cash paid for services and supplies 59,260 (14.824) 53,733 (35.826) 55,000 (30.000) 55,000 (30.000) b. Net cash provided by (or used for) noncapital financing activities C. CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Purcflase of capital assets Principal payments Interest Paid Grants Debt Service Transfer Operatina Transfers (14,824) (282,898) ,714 (35.826) (10,443) (30.000) (13,924) (30.000) (13,924) c. Net cash provided by (or used for) capital and related financing activities D. UA5H I-LOWS 1-ItOM INVESTINO ACTIVITIES: Interest Bond Proceeds 584 (10.443) 299,000 (13,924) (13.924) d. Net cash provided by (or used in) investing activities , NET INCREASE (DECREASE) in cash and cash equivalents (a+b+c+d) 45, ,464 11,076 11,076 CASH AND CASH EQUIVALENTS AT JULY 1, 2Oxx 100, , , ,704 CASH AND CASH EQUIVALENTS AT JUNE 30, 2Oxx 145, , , ,780 Manhatttan Town SCHEDULE F-2 STATEMENT OF CASH FLOWS FUND Manhattan Water Fund Page: 14 Form 20

17 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) REQUIREMENTS FOR FISCAL BEGINNING YEAR ENDING 06/30/13 (9)+(10) ORIGINAL FINAL OUTSTANDING NAME OF BOND OR LOAN AMOUNT OF ISSUE PAYMENT INTEREST BALANCE INTEREST PRINCIPAL * Listand Subtotal By Fund TERM ISSUE DATE DATE RATE 7/1/2013 PAYABLE PAYABLE TOTAL FUND General Revenue Medium-Term TOTAL ALL DEBT SERVICE 296,383 10,327 3,597 13,924 Page: 15 Form /2011 ALL EXISTING OR PROPOSED * - Type 6 - Medium-Term Financing - Lease Purchase GENERAL OBLIGATION BONDS, REVENUE BONDS, 1 - Obligation Bonds 7 - Capital Leases MEDIUM-TERM FINANCING, CAPITAL LEASES AND 2 - GO. Revenue Supported Bonds 8 - Special Assessment Bonds SPECIAL ASSESSMENT BONDS 3- GO. Special Assessment Bonds 9 - Mortgages 4 - Bonds 10 - Other (Specify Type) 5 - Financing 11 - Proposed (Specify Type) Water Fund USDA Rural Development ,000 9/28/2012 9/28/ ,383 10,327 3,597 13,924 Budget Fiscal Year SCHEDULE C-i - INDEBTEDNESS

18 TRANSFERS IN TRANSFERS OUT FUND TYPE FROM PAGE AMOUNT TO PAGE AMOUNT FUND FUND GENERAL FUND Page:16 Form 23a Transfer Schedule for Fiscal Year SUBTOTAL SPhUIAL REVENUE FUNDS SUBTOTAL SCHEDULE T - TRANSFER RECONCILIATION

19 TRANSFERS IN TRANSFERS OUT FUNDTYPE FROM PAGE AMOUNT TOFUND PAGE AMOUNT FUND CAPITAL PROJECTS FUND Page: 17 Form 23b Transfer Schedule for Fiscal Year SUBTOTAL EXPENDABLE TRUST FUNDS SUBTOTAL DEBT SERVICE Manhatten Water Utility SUBTOTAL 13,924 SCHEDULE T - TRANSFER RECONCILIATION

20 INTERNAL SERVICE RESIDUAL EQUITY TRANSFERS TRANSFERS IN TRANSFERS OUT TOTAL TRANSFERS 13,924 (13,924) Page:18 Form 23c 1218/2011 Transfer Schedule for Fiscal Year FUND TYPE FROM PAGE AMOUNT TO FUND PAGE AMOUNT FUND ENTERPRISE FUNDS Debt Service 11 (13,924) SUBTOTAL (13,924) SUBTOTAL SUBTOTAL SCHEDULE T - TRANSFER RECONCILIATION

21 LOBBYING EXPENSE_ESTIMATE Pursuant to NRS (3), each (emphasis added) local government budget must obtain a separate statement of anticipated expenses relating to activities designed to influence the passage or defeat of legislation in an upcoming legislative session. Nevada Legislature: 77th Session; February 4, 2013 to June 4, Activity: 2. Funding Source: 3. Transportation 4. Lodging and meals 5. Salaries and Wages 6. Compensation to lobbyists 7. Entertainment 8. Supplies, equipment & facilities; other personnel and services spent in Carson City Total Entity: Budget Year Page:19 Form 30 Form 30 5/14/2013

22 Line Vendor Contract Contract FY FY Reason or need for contract: Form Schedule of Existing Contracts Budget Year Local Government: Nye County/ Contact: Susan Paprocki Address: spaprockico.nye.nv.us Daytime Telephone: Total Number of Existing Contracts: _1 Effective Termination Proposed Proposed Date of Date of Expenditure Expenditure I ban/el McArthur - - Annual Total Proposed Expenditures Audit, combined with Nye County Audit. Additional Explanations (Reference Line Number and Vendor):

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