CITY OF WILLISTON, FLORIDA BUDGET WORKSHOP AGENDA

Transcription

1 CITY OF WILLISTON, FLORIDA BUDGET WORKSHOP AGENDA DATE: MONDAY, JULY 17, 2017 TIME: 5:30 P.M. PLACE: WILLISTON CITY COUNCIL ROOM CALL TO ORDER ROLL CALL MEMBERS: Mayor R. Gerald Hethcoat President Charles Goodman Vice-President Nancy Wininger Councilman Kori Lamb OTHERS: City Manager Scott Lippmann City Clerk Frances Taylor City Attorney Fred Koberlein OPENING PRAYER AND PLEDGE OF ALLEGIANCE TO THE FLAG ITEM 1 REVIEW OF PRELIMINARY BUDGET AND BUDGET RELATED MATTERS ITEM 2 PUBLIC PARTICIPATION ITEM 3 ADJOURNMENT Minutes of the City Council meeting may be obtained from the City Clerk s office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the City Clerk to duplicate the recordings, or arrange to have a court reporter present at the meeting. The cost of duplication and/or court reporter will be borne by the requesting party. In accordance with Section , Florida Statutes, notice is given that if a person wishes to appeal a decision made by the City Council with respect to any matter considered at this meeting they will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is based. In accordance with Section , Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Mayor through the City Clerk s office no later than 5:00 P.M. on the day prior to the meeting.

2 City of Williston Fiscal Year 2017/2018 Preliminary Budget (Version Date: July 12, 2017)

3 Table of Contents Page # Budget Summary Budget Comparison by Fund 1-2 Millage Rate Options 3 Team Count by Department 4 Budget by Fund General Fund 5-20 Airport Fund Community Redevelopment Agency (CRA) Fund 23 Utility Fund Capital Improvement Program (CIP) Funds Other Supporting Schedules Staffing Plan (Listed By Department) 35-37

4 Budget Comparison By Fund General Airport CRA Utility CIP Total Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 Change in Property Taxes 16,742-22, ,559 Change in Intergovernmental Revenue 38, ,935 Change in Franchise Fees Revenue 4, ,000 Change in Utility Billing , ,983 Change in Grant Revenue - (1,475,705) - - 7,500 (1,468,205) Change in Loans / Debt Proceeds , ,509 Change in Transfers from GF/UF 64, (36,606) 27,394 Change in estimated fuel revenue - 363, ,438 Change in Rental/Leases Revenue - 14, ,200 Increase in County Fire Subsidy 22, ,841 Increase in Public Service Taxes Change in interest income 1, ,284 Change in permitting revenue 10,000 10,000 Change to Fund Balance /Retained Earnings 9,836-7,413 (18,505) - (1,255) All other revenue changes 3, ,000 (10,000) (100) FY2018 Budget $ 2,898,268 $ 1,760,537 $ 522,136 $ 5,950,939 $ 1,140,058 $ 12,271, CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 1

5 Budget Comparison By Fund General Airport CRA Utility CIP Total Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 Personnel Expenses Wage Increase 47,417 5, ,785-76,664 Staffing Changes / Adjustments 24,580 7, ,250 Change in retirement contribution % 14,942 5, ,451-38,518 Change in retirement plan - Fire Dept. 6, ,424 Change in Overtime Increase for Insurance (Health / Life) 3,323 8, ,766-39,694 Operating Expenses Subtotal 96,686 26,916 2,046 68, ,650 Increase for Insurance (Prop / GL / Liab / WC) 5,930 2, ,875 Change in Professional Services - 2,000-4,500-6,500 Change in Utility Expenses (4,600) - (4,600) Increase in telephone expenses 1, ,800 Change in material & supplies expenses - 8, ,000 Change in repair & maintenance expenses ,500-7,500 Change in building maintenance 1, ,722 Reduction in Vehicle Maintenance ,000-3,000 Reduction in Vehicle Fuel 5, ,795 Change in Training expenses 1, ,450 Change in contractual services - Bldg Dept. 4, ,400 Change in IT Services / Software Maintenance 10, ,634 Change in Airport fuel purchases - 321, ,268 Change in Solid Waste services ,310-12,310 Change in Electricity Purchases ,016-84,016 Change in Gas Purchases (38,141) - (38,141) Change to Contingency (12,680) 13,247-2,441-3,009 Increase in transfer to General Fund ,000-64,000 Change in Bad Debt Expense ,000-12,000 All other changes in operating expenses 11,818 3, ,573 Capital Outlay Subtotal 30, , , ,111 Change in Capital Outlay / Projects - (1,475,705) 27, ,403 (1,036,719) Change in transfer to CRA Fund 5, ,287 Change in transfer to CIP Fund 9, (46,442) - (36,606) Debt Service Payments Subtotal 15,123 (1,475,705) 27,583 (46,442) 411,403 (1,068,038) Change in Bank Loan Payments 29, (30,000) (716) Subtotal 29, (30,000) (716) Net Adjustments 171,963 (1,098,067) 30, , ,403 (344,992) FY2018 Budget $ 2,898,268 $ 1,760,537 $ 522,136 $ 5,950,939 $ 1,140,058 $ 12,271,939 CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 2

6 Team Count By Department Department FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Change City Council City Administration (0.5) Police Department Fire Department Public Works/Utilities (0.5) Airport Total Personnel (1.0) CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 3

7 Millage Rate Options Comparison of Taxable Values - (FY2017 vs FY2018) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY17 Certified Taxable Values 93,819, FY17 Final Taxable Values 93,577,254 (242,528) -0.26% FY18 Preliminary Taxable Values 96,794,453 3,217, % Comparison of of Millage Millage Rate Rate Options Options Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) % Over Roll Back Rate Roll Back Millage Rate 95,425, ,615 - Prior Year Millage Rate 96,794, ,477 18, % Other Millage Rates (option 1) 96,794, ,488 7, % Other Millage Rates (option 2) 96,794, ,767 32, % Other Millage Rates (option 3) 96,794, ,965 56, % Other Millage Rates (option 4) 96,794, ,164 80, % Preliminary Millage Rate 96,794, ,477 18, % Notes (1) Gross tax revenue does not include discounts taken for early payment. CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 4

8 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES Ad valorem Property Taxes $ 523,051 $ 527,514 $ 528,036 $ 528,036 $ 544, % Delinquent Ad Valorem Taxes 6,000 6,737 6,000 1,137 6, % Local Option Tax: Gas 6C 31,094 68,201 70,383 67,647 70, % Local Govt Infrtr Tax - Discretionary 185, , , , , % Public Service Tax - Electricity 258, , , , , % Public Service Tax - Water 25,000 33,308 27,500 27,500 27, % Public Service Tax - Gas 44,000 26,408 35,000 35,000 35, % Public Service Tax - Propane 4,000 1,560 1,675 2,008 2, % Telecommunications Tax 88,000 85,504 87,601 87,601 88, % Business & Prof Occ Licenses 25,000 25,152 25,000 24,734 25, % Bldg Permits-Structural & Eq 25,000 34,159 25,000 35,479 35, % Franchise Fees - Electricity 40,000 52,877 48,000 52,048 52, % Franchise Fees - Telephone Pole Rental 2,230 2,230 2,230 2,230 2, % Franchise Fees - Cable TV Pole Rental 4,020 4,020 4,020 4,020 4, % Franchise Fees - Solid Waste 50,000 48,781 49,000 48,967 49, % Animal Licenses/Misc % Fed Pymts In Lieu of Taxes 2,976 3,106 2,976 3,122 3, % Police Grants n/a State Grants - Public Safety 6,000 14,791 4,250 4,977 4, % State Revenue Sharing 89,361 90,454 95,498 95,498 97, % FL Revenue Sharing-8C Fuel 36,000 44,390 44,250 44,250 44, % Mobile Home Licenses Tax 2,500 1,902 2,500 2,500 2, % Alcoholic Beverage Licenses 1,200 1,097 1,200 1,335 1, % Local Govt 1/2 Cent Sales Tax 108, , , , , % FDOT - Traffic Signal Maintenance 9,074 14,136 9,074 14,559 14, % FDOT - Highway Lighting Maint. 28,888 28,889 29,755 29,755 29, % Crossing Guards Levy County 11,250 13,617 5,625 5,625 5, % County Fire Dept. Subsidy 228, , , , , % Other Fire Services n/a Land Development Regulation Fees 3,000 12,872 5, , % Pub Safety: Misc. Police Sve 5,500 3,422 2, , % Rent - Building - 3,600 4,200 4,200 4, % Parks Application Fee-Nonrefund % Parks Use Fee 100 (50) % Fines & Forfeitures 9,000 9,660 10,000 9,527 10, % Fines - Parking Violations (City) % Court Fees n/a Miscellaneous Income 20,000 1,939 10,000 8,266 10, % Misc. Reimbursement Police Dept % Interest Income 4,000 3,897 4,500 4,655 5, % Disposition of Fixed Assets ,578 - n/a CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 5

9 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES (continued) Disposition of Scrap Materials 1,000-1,000-1, % Utility Fund Contribution 638, , , , , % Sale of General Fixed Assets 1,000 1,500 1,000-1, % Donations - 3,050-2,450 2,500 n/a Use of Fund Balance - CIP 150, , , % TOTAL REVENUES/SOURCES 2,666,565 2,596,362 2,726,304 2,611,143 2,898, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 6

10 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES CITY COUNCIL Payroll Taxes 1,308 1,265 1,278 1,279 1, % Retirement 1,500 1,500 1,500 1,500 1, % Life & Health Insurance n/a Worker's Compensation % Executive Salaries 15,600 15,600 15,600 15,600 15, % Other Salaries & Wages - Poll 1,100 1,140 1,100-1, % Total Personal Services 19,893 19,892 19,832 18,734 19, % Professional Services % Other Contractual Services 1,000 1,267 1,000 1,000 1, % Travel & Per Diem 1,000 1,561 1,000 1,000 1, % Telephone % Postage % Insurance 7,497 7,839 7,485 7,485 8, % Dues & Subscriptions 1, ,000 1,000 1, % Advertising 4,000 1,902 2,500 2,500 2, % Training & Seminars 1, ,000 1,000 1, % Operating Supplies 1,500 1,225 1,500 2,725 1, % Total Operating Expenditures 19,057 15,881 17,545 18,539 18, % TOTAL CITY COUNCIL 38,950 35,772 37,377 37,272 38, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 7

11 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) LEGAL SERVICES Professional Services - City Attorney 34,000 34,837 34,000 34,000 34, % Professional Services - Other Legal 2,000-2,000-2, % TOTAL LEGAL SERVICES 36,000 34,837 36,000 34,000 36, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 8

12 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) ADMINISTRATION Overtime % Payroll Taxes 6,522 6,094 7,297 7,297 7, % Retirement 5,371 5,365 7,790 7,790 10, % Life & Health Insurance 14,344 10,796 13,629 13,629 14, % Worker's Compensation 2,092 2,102 2,156 2,156 2, % Drug Testing % Unemployment Compensation 2, ,200-1, % Salaries & Wages 84,749 86,795 94,885 94,885 94, % Total Personal Services 115, , , , , % Auditing Fees 14,700 14,715 8,050 8,050 8, % Other Contractual Services 15,958 21,655 15,958 15,958 15, % Financial Services 42,346 41,074 42,346 39,482 43, % Information Technology Services 7,874 8,357 3,698 5,576 6, % Travel & Per Diem 1,300 1,618 1,300 3,187 3, % Telephone 10,300 12,017 12,000 10,970 12, % Postage 3,000 2,463 2,500 2,126 2, % Utility Services 6,750 7,729 7,500 6,558 7, % Insurance - Other 3,859 4,035 3,853 3,853 4, % Office Supplies n/a Repairs & Maintenance % Dues & Subscriptions 2,000 2,150 1,775 1,638 1, % Building Maintenance 9,000 9,794 9,000 20,687 9, % Advertising & Promotions 3,000 5,540 4,500 4,500 4, % Miscellaneous Expense 3,775 8,451 5,000 10,690 5, % Training-Schools & Seminars 3,000 2,578 1, , % Materials & Supplies 11,000 21,171 13,000 13,000 13, % Total Operating Expenditures 137, , , , , % TOTAL ADMINISTRATION 253, , , , , % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 9

13 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) PLANNING & ZONING Overtime n/a Payroll Taxes 1, ,096 1,299 2, % Retirement ,884 1,175 2, % Life & Health Insurance 4,482 2,652 5,296 2,997 5, % Worker's Compensation % Salaries & Wages 14,644 11,602 27,400 17,086 27, % Total Personal Services 21,123 15,935 37,298 23,182 38, % Professional Serv Comp Plan 7,500-5,000 5,000 5, % Contractual Services 1,200 2,416 2,000 3,882 4, % Postage % Office Supplies % Dues & Subscriptions % Advertising 250 1, % Travel & Per Diem 2,175 3,121 2,175 2,175 2, % Training Schools & Seminars 1,975 4,521 1,975 1,975 1, % Materials & Supplies 2,125 2,323 2,125 2,125 2, % Total Operating Expenditures 16,812 14,392 15,112 16,994 17, % TOTAL PLANNING & ZONING 37,934 30,328 52,410 40,175 55, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 10

14 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) BUILDING PERMITS Overtime n/a Payroll Taxes % Retirement % Life & Health Insurance ,168 1, % Worker's Compensation % Salaries & Wages 3,481 3,496 4,819 4,613 1, % Total Personal Services 4,852 4,678 6,797 6,572 1, % Other Contractual Services 17,600 30,695 17,600 21,785 22, % Total Operating Expenditures 17,600 30,695 17,600 21,785 22, % TOTAL BUILDING PERMITS 22,452 35,373 24,397 28,357 23, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 11

15 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) POLICE DEPARTMENT Overtime 8,588 8,466 7,000 7,000 7, % Holiday Pay 15,000 13,608 14,000 14,000 14, % Overtime- Special Events 2,000 2,625 2,000 2,000 2, % Special Pay 12,480 10,908 12,420 11,170 13, % Payroll Taxes 44,621 42,720 46,175 44,646 47, % Retirement 82,845 82,184 92,793 89,490 97, % Life & Health Insurance 98,613 72,830 93,845 83,599 95, % Worker's Compensation 13,460 13,523 12,913 12,913 14, % Drug Testing , % Unemployment Compensation % Salaries & Wages 545, , , , , % Total Personal Services 823, , , , , % Professional Services 1,500 1,476 1,500 1,500 2, % Other Contractual Services 10,600 9,353 10,600 10,600 10, % Information Technology Services 8,357 37,750 7,397 7,397 7, % Software Maintenace ,332 n/a Investigations % Travel & Per Diem % Telephone 11,500 7,062 10,000 5,628 10, % Postage % Utility Services 6,500 5,685 6,000 5,637 6, % Insurance - Other 27,167 28,365 27,215 27,066 29, % Printing & Binding 1, ,000 1,000 1, % Office Supplies 1, ,000 1,000 1, % Repairs & Maintenance (Equipment) 1,500 2,315 1,500 1,500 1, % Dues & Subscriptions % Building Maintenance 3,000 1,413 3,000 3,000 3, % Miscellaneous Expense 1,000 1,056 1,000 1,638 2, % Training-Schools & Seminars 4,000 2,988 4,000 4,000 4, % Vehicle Repairs & Maintenance 20,000 23,415 20,000 20,000 20, % Materials & Supplies 8,500 6,011 8,500 8,500 8, % Vehicle Fuel 32,000 20,256 21,500 23,895 25, % Uniforms 6,000 6,344 5,500 5,500 5, % Total Operating Expenditures 145, , , , , % TOTAL POLICE DEPARTMENT 969, , , ,535 1,029, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 12

16 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) POLICE COMMUNICATIONS Overtime 3,000 4,981 4,000 4,770 4, % Holiday Pay 5,000 5,208 5,000 5,000 5, % Overtime - Special Events % Payroll Taxes 11,778 11,749 12,172 11,987 12, % Retirement 3,687 2,961 7,432 5,435 12, % Life & Health Insurance 27,070 20,341 23,511 23,217 24, % Worker's Compensation 3,597 3,614 3,406 3,406 3, % Drug Testing % Salaries & Wages 145, , , , , % Total Personal Services 200, , , , , % Other Contractual Services % Repairs & Maintenance % Travel & Per Diem n/a Training-Schools & Seminars , % Materials & Supplies 1, ,000 1,452 1, % Uniforms % Total Operating Expenditures 2, ,750 3,552 4, % TOTAL POLICE COMMUNICATIONS 202, , , , , % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 13

17 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT Overtime , % Overtime-Special Events % Holiday Pay % Payroll Taxes 2,712 2,486 2,791 2,726 3, % Retirement 1,027 1,057 2,068 2,047 3, % Life & Health Insurance % Worker's Comp % Drug Testing % Salaries & Wages 34,196 31,381 35,232 31,081 38, % Total Personal Services 40,217 37,001 42,315 40,493 47, % Utilities 2,100 2,070 2,300 2,300 2, % Telephone % Insurance - Other 2,314 2,420 2,310 2,310 2, % Vehicle Repairs & Maintenance 1,000 2,226 1,000 1,000 1, % Materials & Supplies 750 1, % Vehicle Fuel 1,753 1,718 1,805 1,805 2, % Total Operating Expenditures 8,567 9,752 8,815 8,416 9, % TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 48,783 46,753 51,130 48,908 56, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 14

18 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) FIRE DEPARTMENT Overtime - Special Events 1, ,000 1,000 1, % Payroll Taxes 16,908 21,979 21,007 22,721 23, % Retirement ,733 44,925 68, % Worker's Compensation 5,420 5,445 6,218 6,218 7, % Drug Testing/Physicals % Life & Health Insurance ,115 3,661 3, % Salaries & Wages 219, , , , , % Total Personal Services 244, , , , , % Other Contractual Services ,000 n/a Information Technology Services 8,357 5,378 7,397 7,221 7, % Travel 1,000 1,138 1, , % Telephone 1,968 1,914 1,968 1,912 3, % Postage % Utility Services 6,000 5,685 6,000 5,819 6, % Fire Prevention Education 1,000 1,117 1,000 1,000 1, % Insurance - Other 10,954 11,412 11,029 10,881 11, % Office Supplies 1,000 1,222 1, , % Maintenance Of Equipment 6,000 7,435 6,000 6,000 6, % Equipment Inspection 2,000 1,438 2,500 2,500 2, % Dues & Subscriptions 3,500 4,684 3,500 3,500 5, % Building Maintenance 2,000 2,699 2,000 1,625 2, % Miscellaneous Expense 2,000 2,877 2,000 2,000 2, % Training-Schools & Seminars 4,000 2,860 4,000 1,708 3, % Vehicle Repairs & Maintenance 15,000 19,558 15,000 15,000 15, % Materials & Supplies 28,500 35,796 30,500 30,500 30, % Vehicle Fuel 30,000 10,300 16,000 15,597 18, % Uniforms 2,500 2,668 2,500 2,471 3, % Total Operating Expenditures 126, , , , , % Debt Service - Principal Fire 22,000 13,142 19,649 19,649 34, % Debt Service - Interest Fire 2,846 2,445 3,732 3,732 18, % Total Debt Service 24,846 15,587 23,380 23,380 52, % TOTAL FIRE DEPARTMENT 395, , , , , % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 15

19 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) PUBLIC WORKS Overtime 900 2, , % Overtime- Special Events % Payroll Taxes 9,915 10,130 10,359 11,188 10, % Retirement 4,497 4,427 9,187 9,871 13, % Life & Health Insurance 39,893 22,176 35,435 38,870 35, % Worker's Compensation 3,159 3,174 3,040 3,040 3, % Drug Test % Unemployment Compensation % Salaries & Wages 127, , , , , % Total Personal Services 187, , , , , % Telephone 2,700 2,952 2,700 2,347 2, % Postage % Utility Services 31,000 26,110 30,000 29,628 30, % Insurance - Other 9,372 9,800 9,356 9,356 10, % Repairs & Maintenance 12,000 19,076 15,000 15,000 15, % Street Repair 2,500 2,672 2,500 2,500 2, % Miscellaneous Expense 1, ,000 1,652 1, % Training-Schools & Seminars 750 1, % Vehicle Repairs & Maintenance 5,500 7,191 7,500 7,500 7, % Materials & Supplies 24,000 27,730 24,000 24,000 24, % Vehicle Fuel 26,000 16,148 18,500 17,936 18, % Safety Supplies 1, ,000 1,000 1, % Uniforms 1, ,000 1,503 1, % Total Operating Expenditures 117, , , , , % TOTAL PUBLIC WORKS 304, , , , , % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 16

20 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) RECREATION/ ATHLETICS Overtime % Overtime-Special Events % Payroll Taxes % Retirement , % Life & Health Insurance 3,586 2,448 3,115 2,946 3, % Worker's Compensation % Salaries & Wages 8,015 7,421 8,590 8,337 10, % Total Personal Services 13,017 11,071 13,470 13,854 16, % Other Contractual Services 3,000 4,665 3,000 3,000 3, % Total Operating Expenditures 3,000 4,665 3,000 3,000 3, % TOTAL RECREATION/ATHLETICS 16,017 15,736 16,470 16,854 19, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 17

21 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) LIBRARY Other Contractual Services % Utilities 2,200 2,729 2,500 2,500 2, % Insurance % Building Maintenance 3,600 2,518 3,278 6,519 5, % Materials & Supplies % Total Operating Expenditures 7,409 6,944 7,386 10,627 9, % TOTAL LIBRARY 7,409 6,944 7,386 10,627 9, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 18

22 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) SPECIAL EVENTS Other Contractual Services 1,000 1,500 1,000 1,000 1, % Fireworks 8,500 8,850 8,500 8,500 8, % Miscellaneous Expense 1, ,300 1,300 1, % Materials & Supplies 1,500 1,339 1,500 1,500 1, % Total Operating Expenditures 12,300 11,886 12,300 12,300 12, % TOTAL SPECIAL EVENTS 12,300 11,886 12,300 12,300 12, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 19

23 General Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) NON-DEPARTMENTAL Aid To Private Organizations 5,000 5,000 5,000 5,000 5, % Telephone % Utility Services 800 1, % Insurance - Other % Transfer To CRA 74,140 74,140 76,035 78,229 81, % Transfer to Capital Improvements Fund 168, , , , , % Contingency 71,358-20,180 10,000 7, % Extraordinary Item - City Hall Sinkhole - 1, n/a TOTAL NON-DEPARTMENTAL 320, , , , , % TOTAL EXPENDITURES (all departments) 2,666,565 2,606,809 2,726,304 2,695,155 2,898, % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 20

24 Airport Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES JPA Revenue $ 257,700 $ 552,108 $ 1,927,090 $ 822,445 $ 451, % Interest Income 700 1, % Sales Tax Collection Fee % Miscellaneous Income 27,258 25,502 22,000 22,000 22, % Hay Harvesting 4,000 4,144 4,144 4,144 4, % Timber Sales 40, n/a Building Rent 58,000 41,391 40,000 40,000 40, % Land Rent 80,000 92,139 87,178 87,178 92, % Equipment Rental 1, % T-Hangar Rents 95,000 95,225 97,000 97,000 97, % Avgas Fuel Sales 352, , , , , % Jet Fuel Sales 170, , , , , % Parking Revenue - 28,545 35,000 35,000 44, % Office Rent - 2,064 2,850-2, % Late Payments % Sale of Fixed Asset - 8, n/a Use of Fund Balance 33, n/a TOTAL REVENUES/SOURCES 1,120,955 1,485,756 2,858,604 2,113,810 1,760, % EXPENDITURES/USES Overtime 1,000 2,130 2,000 6,028 2, % Payroll Taxes 11,196 10,900 13,114 11,693 13, % Retirement Contributions 5,401 4,574 9,046 8,794 14, % Health Insurance 24,205 11,446 21,027 20,304 29, % Worker's Compensation 3,589 3,605 3,851 3,851 4, % Drug Testing % Salaries & Wages 145, , , , , % Total Personal Services 190, , , , , % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 21

25 Airport Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) EXPENDITURES/USES (continued) Professional Services 500 2, ,669 2, % Professional Services - City Attorney 2,500-1,000-1, % Auditing Fees 16,760 16,760 14,800 9,800 14, % Other Contractual Services 8,000 11,070 8,000 11,582 8, % Financial Services 25,408 24,852 25,408 25,408 26, % Rental/Leases - - 6,600 1,100 6, % Telephone 5,000 5,919 5,000 5,437 6, % Postage 1, % Utilities 21,000 22,095 27,000 27,000 27, % Insurance 32,795 37,675 40,246 33,006 43, % Repairs & Maintenance 13,250 9,401 10,000 10,000 10, % Dues & Subscriptions % Repairs & Maintenance - Airfield 13,250 4,634 10,000 10,000 10, % Advertising 1,200 1,920 1,200 1,060 1, % Miscellaneous Expense 20,000 42,301 15,000 21,063 15, % Vehicle Repair 7,500 9,749 6,000 6,000 6, % Contingency 9,125 6,778 3,413-16, % Materials And Supplies 8,000 6,061 7,000 12,278 15, % Materials & Supplies-Avgas Fuel 303, , , , , % Materials & Supplies-Jet Fuel 126, ,708 97, , , % Vehicle Fuel 4,500 2,809 3,000 3,000 3, % Bad Debt Charge 1,000 15,000 1,000 2,148 2, % Total Operating Expenditures 621, , ,956 1,041,295 1,063, % EXPENDITURES/USES (continued) Airport Improvements 291, ,084 1,927, , , % Capital Outlay - Equipment 17,285 17, n/a Total Capital Outlay 308, ,369 1,927, , , % TOTAL EXPENDITURES/USES 1,120,955 1,461,252 2,858,604 2,060,497 1,760, % REVENUES OVER (UNDER) EXPENDITURES $ - $ 24,504 $ - $ 53,313 $ - n/a CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 22

26 CRA Fund - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES Tax Incremental Revenue City 72,762 $ 74,140 76,035 78,229 81, % Tax Incremental Revenue - County 102, , , , , % Interest Income % Use of Fund Balance 206, , , % TOTAL REVENUES/SOURCES 382, , , , , % EXPENDITURES/USES Overtime n/a Payroll Taxes 1,984 1,816 2,783 2,577 2, % Retirement Contributions 1,709 1,621 3,022 2,826 3, % Life & Health Insurance 6,455 4,370 6,776 6,184 6, % Worker's Compensation % Regular Salaries 25,940 23,753 36,377 33,871 36, % Total Personal Services 36,729 32,271 49,785 46,289 51, % Professional Services 12,500 33,545 25,000 25,000 25, % Building Maintenance 2, ,160 2,000 2, % Auditing Fees 3,780 3,780 3,150 3,150 3, % Financial Services 25,408 24,895 25,408 25,408 26, % Travel And Per Diem 2,066-2,066 1,500 2, % Postage % Dues & Subscriptions 1, , , % Advertising 1, ,000 1,000 1, % Training - Schools & Seminars 2,045-2,045 1,500 2, % Materials And Supplies 10,000 1,979 10,000 10,000 10, % Special Events 3,500-3, , % Total Operating Expenditures 63,659 65,249 75,529 70,487 76, % Capital Outlay - Projects 271,769 6, , , % Total Capital Outlay 271,769 6, , , % Aid To Private Organizations 10,000-10,000-10, % Total Non-Operating Expenditures 10,000-10,000-10, % TOTAL EXPENDITURES/USES 382, , , , , % REVENUES OVER (UNDER) EXPENDITURES $ - $ 74,682 $ - $ 81,599 $ - n/a CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 23

27 Utility Fund (All Services) - FY 2017/18 Budget Solid Description Admin Electric Gas Water Waste Sewer Total REVENUES/SOURCES Utility Billings - 3,709, , , , ,117 5,418,771 Transfers Meter Connections/Reconnect 4, ,500 Penalties 50, ,000 Interest Income 15, ,000 Sales Tax Coll Fees Bad Debt Recovered 3, ,000 Other Miscellaneous Income 2, ,500 Disposition Of Scrap Materials 4, ,000 Use of Retained Earnings - 157, ,438 60,688-10, ,308 TOTAL REVENUES/SOURCES 79,860 3,867, , , , ,805 5,950,939 EXPENSES/USES Personal Services Overtime 15,779 5,500 5,600 1,100-11,250 39,229 Payroll Taxes - 20,204 10,075 10, ,935 55,518 Retirement - 24,296 12,445 13,520 1,081 16,795 68,138 Life & Health Insurance - 53,058 29,955 31,947 1,992 38, ,749 Worker's Compensation - 6,217 3,032 3, ,109 16,884 Drug Test ,200 Unemployment Compensation - - 2, ,000 Salaries & Wages - 258, , ,130 9, , ,271 Total Personal Services 15, , , ,768 13, ,288 1,040,989 Administration Expenses Professional Services - 13, , ,302 8, ,672 Accounting And Auditing 14, ,000 Other Contractual Services 5, ,802-2,500 27,302 Financial Services 49, ,432 Information Technology Services 12, ,328 Software subscriptions 5, ,040 Travel Telephone 6,500 4,000 1,200 1, ,350 14,807 Postage 8, ,000 Utilities 3,000 15, ,000-60, ,500 Insurance 2,518 11,224 7,669 10,311-8,361 40,083 Dues And Subscriptions Building Maintenance Advertising 2, ,500 CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 24

28 Utility Fund (All Services) - FY 2017/18 Budget Solid Description Admin Electric Gas Water Waste Sewer Total Administration Expenses (continued) Miscellaneous Expense 5,000 1,000 1, ,500 9,500 Training-Schools & Seminars 500 5, ,250 State Sales Tax - 3, ,500 Bad Debt Charged Off - 20,000 2,000 2, ,000 25,791 Total Administration 114,068 73,224 13,939 63, ,218 84, ,701 Operating Expenses Repairs To Equipment - 1,500 10,000 10,000-18,500 40,000 Vehicle Repair/Expense - 10,000 5,000 2,000-7,500 24,500 Safety Supplies 4, ,000 Vehicle Fuel - 5,000 3,000 4,200-4,806 17,006 Materials & Supplies 11,000 40,000 17,000 25,000-40, ,000 Electricity Purchased - 2,303, ,303,824 Compliance Program - - 4, ,500 Uniforms - 2, ,725 Gas Purchasing , ,778 Water Analysis , ,000 County Fees Sludge ,000 18,000 Sewer Analysis ,000 5,000 Total Operating 15,000 2,362, ,728 64,500-94,481 2,728,334 Debt Service Interest Expense , ,000 Principal Expense , ,259 Total Debt Service , ,259 Non-Operating Transfer To General Fund - 222,474 79, ,797 29, , ,200 Transfer to Capital Improvement Fund - 157, ,438 60,688-10, ,308 Contingency - 97, ,149 Total Non-Operating - 477, , ,485 29, ,587 1,251,657 TOTAL EXPENSES/USES 144,847 3,281, , , , ,617 5,950,939 REVENUES OVER (UNDER) EXPENSES $ (64,987) $ 586,336 $ (196,345) $ (220,796) $ 604 $ (104,812) $ 0 CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 25

29 Utility Fund (Administration) - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES Transfers 500 $ % Meter Connections/Reconnect 5,500 4,910 4,500 4,200 4, % Penalties 50,000 45,700 50,000 44,600 50, % Interest Income 15,000 15,145 15,000 13,605 15, % Sales Tax Coll Fees % Bad Debt Recovered 3,000 2,540 3,000 2,032 3, % Other Miscellaneous Income 2, ,951 2,500 1,528 2, % Disposition Of Fixed Assets ,775 - n/a Disposition Of Scrap Materials 4,000 1,214 4, , % Compensation for Loss of Property n/a TOTAL REVENUES/SOURCES 80, ,980 79,860 70,517 79, % EXPENSES/USES Life & Health Insurance ,779 n/a Auditing Fees 11,760 11,760 14,000 14,000 14, % Other Contractual Services 5,000 4,255 5,000 5,000 5, % Financial Services 47,992 46,658 47,992 47,992 49, % Information Technology Services 13,928 8,963 12,328 12,328 12, % Software subscriptions 5,040-5, , % Telephone 3,400 5,899 6,500 6,500 6, % Postage 8,000 8,221 8,000 8,000 8, % Utilities 3,000 2,536 3,000 3,000 3, % Insurance 2,293 2,398 2,289 4,721 2, % Office Supplies n/a Dues And Subscriptions 10,000-10, % Building Maintenance % Advertising 2, ,500-2, % Miscellaneous Expense 5,000 2,921 5,000 5,000 5, % Training-Schools & Seminars % Materials & Supplies 11,000 6,291 11,000 11,000 11, % Safety Supplies 4,000 1,102 4,000 4,000 4, % Depreciation Expense - 4,668-1,480 - n/a Total Operating 133, , , , , % TOTAL EXPENSES/USES 133, , , , , % REVENUES OVER (UNDER) EXPENSES (52,788) 261,033 (57,539) (53,105) (64,987) 12.9% CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 26

30 Utility Fund (Electric Services) - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES Electric Utility 1,265,317 $ 1,387,190 1,335,949 1,387,190 1,401, % Electric Utility - Power Cost Adj 2,264,564 2,281,014 2,219,808 2,281,014 2,303, % New Electric Service 4,000 1,320 4,000 3,100 4, % Electric Overhead / Underground 1,000 2,883 1,000 1,978 1, % Settlements - 31, n/a Use of Retained Earnings ,496 n/a TOTAL REVENUES/SOURCES 3,534,880 3,703,658 3,560,757 3,673,282 3,867, % EXPENSES/USES Overtime 6,000 3,730 5,000 4,632 5, % Overtime - special events % Payroll Taxes 16,428 9,365 19,945 10,909 20, % Retirement 7,767 4,957 18,007 9,759 24, % Life & Health Insurance 58,450 10,647 51,790 27,699 53, % Worker's Compensation 5,141 5,165 5,801 5,801 6, % Drug Test % Salaries & Wages 200, , , , , % Other Pay-On Call 7,646 3,722-2,986 - n/a Total Personal Services 302, , , , , % Professional Services 4,000 12,360 4,000 13,000 13, % Telephone 4,200 4,527 4,000 4,000 4, % Utilities 16,500 13,367 15,500 15,500 15, % Insurance 10,221 10,688 10,204 10,204 11, % Repairs To Equipment 1, ,500 1,500 1, % Miscellaneous Expense 1, ,000 1,000 1, % Training-Schools & Seminars 5,000 1,036 5,000 1,300 5, % Vehicle Repair/Expense 6,000 9,699 10,000 10,000 10, % Materials And Supplies 30,000 43,995 40,000 40,000 40, % Vehicle Fuel 8,000 4,498 5,000 5,000 5, % Electricity Purchased 2,264,564 2,281,014 2,219,808 2,281,014 2,303, % State Sales Tax 3,500 2,763 3,500 3,500 3, % Uniforms 2,500 1,453 2,300 2,300 2, % Bad Debt Charged Off 10,000 1,645 10,000 16,610 20, % Depreciation - 97,134-89,485 - n/a Total Operating 2,366,985 2,484,959 2,331,812 2,494,413 2,435, % Transfer To General Fund 202, , , , , % Transfer to Capital Improvement Fund 49,438 45,659 27, , % Contingency 92,591-94,708-97, % Total Non-Operating 344, , , , , % TOTAL EXPENSES/USES 3,013,948 2,875,924 3,013,119 2,900,725 3,281, % REVENUES OVER (UNDER) EXPENSES 520, , , , , % CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 27

31 Utility Fund (Gas Services) - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES Gas Utility 390,000 $ 276, , , , % Gas Meter Connection/Reconnection 1,000 1,080 1, , % New Gas Service 500 3, , % Use of Retained Earnings 481, , , % TOTAL REVENUES/SOURCES 872, , , , , % EXPENSES/USES Overtime 5,000 4,537 5,500 5,500 5, % Overtime - special events % Payroll Taxes 9,542 8,863 10,047 7,693 10, % Retirement 4,861 4,526 8,989 7,263 12, % Life & Health Insurance 32,453 21,373 29,205 26,060 29, % Worker's Compensation 2,954 2,967 2,858 2,858 3, % Drug Test % Unemployment Compensation 2,000-2,000-2, % Salaries & Wages 119, , ,736 99, , % Total Personal Services 176, , , , , % Professional Service % Telephone 1,400 1,104 1, , % Utilities % Insurance 6,984 7,303 6,972 6,972 7, % Repairs To Equipment 7,500 11,218 10,000 10,000 10, % Miscellaneous Expense 1, ,500 1,500 1, % Training-Schools & Seminars 750 3, % Vehicle Repair/Expense 1,500 6,772 5,000 5,000 5, % Materials & Supplies 20,000 15,207 17,000 17,146 17, % Vehicle Fuel 3,000 1,580 3,000 3,000 3, % Gas Purchasing 203, , , , , % Compliance Program ,500 n/a Uniforms % Bad Debt Charged Off 1, ,000 1,717 2, % Depreciation - 54,307-48,826 - n/a Total Operating 248, , , , , % Transfer To General Fund 72,177 72,177 72,177 72,177 79, % Transfer to Capital Improvement Fund 481, , , % Total Non-Operating 553,614 72, ,114 72, , % TOTAL EXPENSES/USES 978, , , , , % REVENUES OVER (UNDER) EXPENSES (105,588) (172,556) (176,491) (191,266) (196,345) 11.2% CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 28

32 Utility Fund (Water Services) - FY 2017/18 Budget Total FY2016 FY2016 FY2017 FY 2017 FY2018 % Budget Number Description Budget Actual Budget Projected Budget Incr (Decr) REVENUES/SOURCES Water Utility 300,000 $ 395, , , , % Water Meter Connection/Reconn 6,000 4,760 6,000 5,320 6, % New Water Service 1,500 5,100 1,500 3,040 5, % Use of Retained Earnings 133,566-30,938-60, % TOTAL REVENUES/SOURCES 441, , , , , % EXPENSES/USES Overtime 3,000 2,700 1,000 3,602 1, % Overtime - special events % Payroll Taxes 8,587 8,314 10,038 8,520 10, % Retirement 4,512 4,483 9,305 7,881 13, % Life & Health Insurance 32,901 23,239 31,152 28,037 31, % Worker's Compensation 2,695 2,707 2,957 2,957 3, % Drug Test % Salaries & Wages 109,149 98, , , , % Total Personal Services 161, , , , , % Professional Services 3,000 5,323 1,500 1,500 1, % Other Contractual Services 19,802 11,229 19,802 19,802 19, % Travel % Telephone 1,632 1,593 1,632 1,128 1, % Utilities 26,000 32,394 36,000 25,082 27, % Insurance 9,390 9,819 9,374 9,374 10, % Repairs To Equipment 5,000 4,263 5,000 14,044 10, % Dues & Subscriptions % Miscellaneous Expense % Training - Schools & Seminar % Water Analysis 25,000 16,737 23,000 23,000 23, % Vehicle Repair/Expense 2,000 5,282 2,000 2,000 2, % Materials And Supplies 25,000 36,718 25,000 25,000 25, % Vehicle Fuel 4,200 2,260 4,200 4,200 4, % Uniforms % Bad Debt Charged Off 1,000 1,202 1,000 2,082 2, % Depreciation - 182, ,682 - n/a Total Operating 124, , , , , % Interest Expense - NE Well 13,852 11,020 10,454 10,454 12, % Debt Service Princ/Interest - NE Well 77,407-80,805-79, % Total Debt Service 91,259 11,020 91,259 10,454 91, % Transfer To General Fund 195, , , , , % Transfer to Capital Improvement Fund 133,566 4,858 30,938-60, % Total Non-Operating 328, , , , , % TOTAL EXPENSES/USES 705, , , , , % REVENUES OVER (UNDER) EXPENSES (264,192) (256,243) (229,395) (225,160) (220,796) -3.7% CITY OF WILLISTON - PRELIMINARY BUDGET - VERSION DATE: JULY 12, 2017 PAGE 29