Adoption of Budget and Certification of City Taxes

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1 1 Aug13 Form Department of Management Adoption of Budget and Certification of City Taxes FISCAL YEAR BEGINNING JULY 1, 2014 ENDING JUNE 30, 2015 The City of: NEWTON County Name: JASPER Date Budget Adopted: (Date) xx/xx/xx At a meeting of the City Council, held after the public hearing as required by law, as specified above, the proposed budget was adopted as summarized and attached hereto, and tax levies, as itemized below, were approved for all taxable property of this City. There is attached a Long Term Debt Schedule Form 703 for the debt service needs, if any. Telephone Number Signature County Auditor Date Stamp January 1, 2013 Property Valuations With Gas & Electric Regular 2a 441,575,184 2b DEBT SERVICE 3a 523,631,424 3b Ag Land 4a 1,243,281 Without Gas & Electric 430,216, ,272,456 Last Official Census 15,254 TAXES LEVIED (A) (B) (C) Code Dollar Request with Property Taxes Sec. Limit Purpose Utility Replacement Levied Rate Regular General levy 5 3,576,759 3,484, (384) NonVoted Other Permissible Levies 12(8) Contract for use of Bridge (10) Opr & Maint publicly owned Transit (11) Amt Nec Rent, Ins. Maint of Civic Center (12) Opr & Maint of City owned Civic Center (13) Planning a Sanitary Disposal Project (14) Aviation Authority (under sec.330a.15) (16) Levee Impr. fund in special charter city (18) Amt Nec Liability, property & self insurance costs , , (22) Amt Nec Support of a Local Emerg.Mgmt.Comm ,500 21, (384) Voted Other Permissible Levies 12(1) Instrumental/Vocal Music Groups (2) Memorial Building (3) Symphony Orchestra (4) Cultural & Scientific Facilities (5) As Voted County Bridge (6) Missi or Missouri River Bridge Const (9) Aid to a Transit Company (17) Maintain Institution received by gift/devise (19) City Emergency Medical District (21) Support Public Library , , E Unified Law Enforcement Total General Fund Regular Levies (5 thru 24) 25 3,858,382 3,759, Ag Land 26 3,735 3, Total General Fund Tax Levies ( ) 27 3,862,117 3,762,865 Do Not Add Special Revenue Levies Emergency (if general fund at levy limit) Amt Nec Police & Fire Retirement , , Amt Nec FICA & IPERS (if general fund at levy limit) , , Rules Amt Nec Other Employee Benefits 31 1,150,012 1,120, Total Employee Benefit Levies (29,30,31) 32 2,522,303 2,457, Sub Total Special Revenue Levies (28+32) 33 2,522,303 2,457,420 Valuation 386 As Req With Gas & Elec Without Gas & Elec SSMID 1 (A) 12,286,528 (B) 12,286, ,287 12, SSMID 2 (A) (B) SSMID 3 (A) (B) SSMID 4 (A) (B) SSMID 5 (A) (B) SSMID 6 (A) (B) SSMID 7 (A) (B) Total SSMID 38 12,287 12,287 Do Not Add Total Special Revenue Levies 39 2,534,590 2,469, Amt Nec Debt Service Levy 76.10(6) , , Capital Projects (Capital Improv. Reserve) Total Property Taxes ( ) 42 7,108, ,928, COUNTY AUDITOR I certify the budget is in compliance with ALL the following: Budgets that DO NOT meet ALL the criteria below are not statutorily compliant & must be returned to the city for correction. 1) The prescribed Notice of Public Hearing Budget Estimate (Form 631.1) was lawfully published, or posted if applicable, and notarized, filed proof was evidenced. 2) Budget hearing notices were published or posted not less than 10 days, nor more than 20 days, prior to the budget hearing. 3) Adopted property taxes do not exceed published or posted amounts. 4) Adopted expenditures do not exceed published or posted amounts in each of the nine program areas, or in total. 5) The budget file uploaded to the SUBMIT Area matched the paper copy certified by the city to this office. ( County Auditor )

2 Fund Balance Projections /25/2014 2:02 PM Assumptions: 1. All transfers are included in both revenue and expenditure figures 2. Projected fund balance is based on spending 100% of budgeted expenditures General Government Funds Special Revenue Funds TIF Special Revenue Funds Debt Service Funds Permanent Funds Proprietary Funds Capital Projects General Tort Liability Hotel/Motel Tax Fund City Garage Road Use Tax Central Business District Trust & Agency LOST Tax Fund Hwy 14/S12th Ave W TIF North Central TIF Speedway/ Prairie Fire TIF East Mart TIF Maytag Perpetual Debt Service Plant 2 TIF Care Maytag Endowment WPC Landfill Landfill Post Closure Golf Capital Total Projected Fund Balance $ 2,394,125 $ 41,102 $ $ 34,660 $ 136,789 $ $ 114,041 $ $ (71,629) $ 24,613 $ 215,731 $ 11,000 $ 35,869 $ 25,401 $ 255,972 $ 233,319 $ 1,084,361 $ 2,894,738 $ 938,895 $ (58,961) $ 55,684 $ 8,365, Budgeted Revenues $ 7,412,413 $ 184,935 $ 290,000 $ 27,234 $ 1,530,000 $ 12,925 $ 3,194,865 $ 1,293,318 $ 100,000 $ 414,750 $ 2,005,651 $ 38,925 $ 175,000 $ 2,606,693 $ 5,935 $ $ 2,541,410 $ 1,604,679 $ 103,500 $ 520,516 $ 4,089,700 $ 28,152, Budgeted Expenditures $ 7,826,085 $ 215,000 $ 290,000 $ $ 1,666,369 $ 12,925 $ 3,271,974 $ 1,293,318 $ 99,763 $ 421,967 $ 1,997,953 $ 49,000 $ 199,375 $ 2,625,694 $ $ $ 3,216,564 $ 1,779,413 $ $ 713,075 $ 4,107,000 $ 29,785,475 Projected Fund Balance $ 1,980,453 $ 11,037 $ $ 61,894 $ 420 $ $ 36,932 $ $ (71,392) $ 17,396 $ 223,429 $ 925 $ 11,494 $ 6,400 $ 261,907 $ 233,319 $ 409,207 $ 2,720,004 $ 1,042,395 $ (251,520) $ 38,384 $ 6,732,684 Designated Funds $ 124,415 $ 11,037 $ $ 61,894 $ 420 $ $ 36,932 $ $ (71,392) $ 17,396 $ 223,429 $ 925 $ 11,494 $ 6,400 $ 261,907 $ 233,319 $ 409,207 $ 2,720,004 $ 1,042,395 $ (251,520) $ 38,384 $ 4,876,646 Undesignated Reserves $ 1,856,038 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,856, % Operating Surplus / Deficit $ (413,672) $ (30,065) $ $ 27,234 $ (136,369) $ $ (77,109) $ $ 237 $ (7,217) $ 7,698 $ (10,075) $ (24,375) $ (19,001) $ 5,935 $ $ (675,154) $ (174,734) $ 103,500 $ (192,559) $ (17,300) $ (1,633,026) Designated Reserves Estimate: Newton Police Forefeiture $70,436; Citizens Police Academy $310; Library Reserve $0; Community Betterment Reserve $0; Demolition Reserve $51,114; Capital Equipment Reserve $ 0; Fireworks $2,645

3 FUND BALANCE PROJECTIONS /25/2014 2:02 PM Assumptions: 1. All transfers are included in both revenue and expenditure figures 2. Projected fund balance is based on spending 100% of budgeted expenditures General Government Funds Special Revenue Funds TIF Special Revenue Funds Debt Service Funds Permanent Funds Proprietary Funds Capital Projects General Tort Liability Hotel/Mote l Tax Fund City Garage Road Use Tax Central Business District Trust & Agency LOST Tax Fund Hwy 14/S12th Ave W TIF North Central TIF Speedway TIF Prairie Fire TIF East Mart TIF Maytag Perpetual Debt Service Plant 2 TIF Care Maytag Endowment WPC Landfill Landfill Post Closure Golf Capital Total Actual Fund Balance $ 3,167,582 $ 71,102 $ $ 29,307 $ 337,832 $ $ 148,377 $ $ (66,602) $ 91,880 $ (160,038) $ 513,128 $ 17,393 $ (35,991) $ 9,233,248 $ 250,072 $ 233,319 $ 1,621,935 $ 4,378,484 $ 835,395 $ 6,705 $ 54,379 $ 20,727, Budgeted Revenues $ 7,371,538 $ 175,000 $ 290,000 $ 180,019 $ 1,472,000 $ 12,825 $ 3,030,433 $ 1,270,968 $ 245,857 $ 412,237 $ 1,664,471 $ 300,183 $ 32,807 $ 219,068 $ 2,832,057 $ 5,900 $ $ 2,507,113 $ 1,412,887 $ 103,500 $ 547,870 $ 748,000 $ 24,834,733 Additional Unbudgeted Revenues for $ 10,000 $ 63,138 $ 23,724 $ 44, Budgeted Expenditures $ 7,891,879 $ 205,000 $ 290,000 $ 174,666 $ 1,673,043 $ 12,825 $ 3,083,956 $ 1,270,968 $ 250,884 $ 519,504 $ 1,493,364 $ 483,649 $ 39,200 $ 210,346 $ 12,063,628 $ $ $ 3,544,687 $ 2,896,633 $ $ 613,536 $ 791,000 $ 37,508,767 Approved Additional Expenditures for 1314 $ 263,116 $ (19,187) $ (40,000) $ 125,000 $ (500,000) Projected Fund Balance $ 2,394,125 $ 41,102 $ $ 34,660 $ 136,789 $ $ 114,041 $ $ (71,629) $ 24,613 $ (113,931) $ 329,662 $ 11,000 $ 35,869 $ 25,401 $ 255,972 $ 233,319 $ 1,084,361 $ 2,894,738 $ 938,895 $ (58,961) $ 55,684 $ 8,365,710 Designated Funds $ 169,753 $ 41,102 $ $ 34,660 $ 136,789 $ $ 114,041 $ $ (71,629) $ 24,613 $ (113,931) $ 329,662 $ 11,000 $ 35,869 $ 25,401 $ 255,972 $ 233,319 $ 1,084,361 $ 2,894,738 $ 938,895 $ (58,961) $ 55,684 $ 6,141,338 Undesignated Reserves $ 2,224,372 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 2,224, % Operating Surplus / Deficit $ (773,457) $ (30,000) $ $ 5,353 $ (201,043) $ $ (34,336) $ $ (5,027) $ (67,267) $ 46,107 $ (183,466) $ (6,393) $ 71,860 $ (9,207,847) $ 5,900 $ $ (537,574) $ (1,483,746) $ 103,500 $ (65,666) $ 1,305 $ (12,361,797) Designated Reserves Estimate: Newton Police Forefeiture $70,436; Citizens Police Academy $310; Library Reserve $45,248; Community Betterment Reserve $0; Demolition Reserve $51,114; Fireworks $2,645

4 City of Newton 5 Year Budget Numbers By Expenditure Category Personnel Budget 2011 Budget 2012 Budget 2013 Budget 2014 Budget 2015 General Fund $ 5,281,632 $ 5,443,528 $ 5,529,974 $ 4,834,846 $ 4,989,527 T&A Fund $ 2,516,778 $ 2,867,185 $ 3,028,308 $ 3,083,956 $ 3,271,974 LOST Fund $ $ $ $ 778,129 $ 794,657 City Garage Fund $ 75,740 $ 85,043 $ 89,042 $ 102,166 $ 98,800 RUT Fund $ 672,733 $ 644,933 $ 654,708 $ 562,740 $ 545,328 WPC Fund $ 797,603 $ 730,560 $ 763,744 $ 814,023 $ 833,257 Landfill Fund $ 383,827 $ 404,953 $ 419,653 $ 440,810 $ 428,464 Golf fund $ 215,955 $ 267,542 $ 293,703 $ 294,086 $ 298,225 Total Personnel $ 9,944,268 $ 10,443,744 $ 10,779,132 $ 10,910,756 $ 11,260,232 Operating Budget 2011 Budget 2012 Budget 2013 Budget 2014 Budget 2015 General Fund $ 2,771,782 $ 2,716,785 $ 2,820,734 $ 2,530,383 $ 2,791,310 Tort Fund $ 166,000 $ 170,000 $ 170,720 $ 205,000 $ 215,000 City Garage Fund $ 105,034 $ 111,936 $ 72,500 $ 72,500 $ (98,800) Central Business Fund $ $ $ $ 12,825 $ 12,925 RUT Fund $ 393,800 $ 409,800 $ 392,550 $ 413,350 $ 429,300 LOST Tax Fund $ $ $ $ 48,000 $ 46,000 Hotel/Motel Tax Fund $ $ $ $ 290,000 $ 290,000 TIF Spec Revenue $ 230,145 $ 1,885,975 $ 1,775,411 $ 236,218 $ 570,000 WPC Fund $ 889,794 $ 876,989 $ 1,295,417 $ 986,508 $ 845,800 Landfill Fund $ 875,620 $ 644,812 $ 466,375 $ 350,500 $ 411,850 Golf Fund $ 248,670 $ 233,260 $ 235,010 $ 240,450 $ 233,850 Total Operating $ 5,680,845 $ 7,049,557 $ 7,228,717 $ 5,385,734 $ 5,747,235 Capital Budget 2011 Budget 2012 Budget 2013 Budget 2014 Budget 2015 General Fund $ 432,250 $ 311,945 $ 214,168 $ 526,650 $ 45,248 RUT Fund $ 6,000 $ $ 142,000 $ 200,000 $ 334,000 WPC Fund $ $ 85,000 $ 676,000 $ 1,251,000 $ 1,020,000 Landfill Fund $ 556,977 $ $ 628,000 $ 1,900,000 $ 737,000 Golf Fund $ $ 87,893 $ $ 79,000 $ 181,000 Capital Fund $ 370,000 $ 1,000 $ 1,000 $ 791,000 $ 4,107,000 Total Capital: $ 1,365,227 $ 485,838 $ 1,661,168 $ 4,747,650 $ 6,424,248 Debt Budget 2011 Budget 2012 Budget 2013 Budget 2014 Budget 2015 Debt Service Fund $ 2,326,600 $ 2,256,778 $ 1,991,739 $ 12,063,628 $ 2,625,694 WPC Fund $ 341,430 $ 359,120 $ 353,940 $ 353,830 $ 338,723 Total Debt: $ 2,668,030 $ 2,615,898 $ 2,345,679 $ 12,417,458 $ 2,964,417 Transfers Budget 2011 Budget 2012 Budget 2013 Budget 2014 Budget 2015 General Fund $ 47,000 $ $ $ $ RUT Fund $ 321,788 $ 348,527 $ 302,742 $ 496,953 $ 357,741 LOST Fund $ $ $ $ 444,839 $ 452,661 Insurance Fund $ 120,000 $ $ $ $ WPC Fund $ $ $ $ 139,326 $ 178,784 Landfill Fund $ 100,000 $ 100,000 $ 100,000 $ 205,323 $ 202,099 TIF Funds $ 1,590,864 $ 1,474,759 $ 1,446,104 $ 2,760,728 $ 2,198,058 Golf funds $ 35,457 $ 35,843 $ $ $ Total Transfers: $ 2,215,109 $ 1,959,129 $ 1,848,846 $ 4,047,169 $ 3,389,343 Budgeted Totals: Budget 2011 Budget 2012 Budget 2013 Budget 2014 Budget 2015 $ 21,873,479 $ 22,554,166 $ 23,863,542 $ 37,508,767 $ 29,785,475

5 General Fund Expenditures by Department and Category Personnel Operating Capital General Fund Totals 810 Executive $ 192,607 $ 81,500 $ $ 274, Administration $ 115,266 $ 104,200 $ $ 219, City Center $ $ 96,400 $ $ 96, Legal $ $ 115,000 $ $ 115, Finance $ 117,122 $ 79,300 $ $ 196, Police $ 1,665,541 $ 173,700 $ $ 1,839, Animal Control $ $ 40,000 $ $ 40, Fire $ 1,605,604 $ 226,800 $ $ 1,832, Library $ 365,599 $ 299,860 $ 45,248 $ 710, Park Administration $ 30,124 $ 38,100 $ $ 68, Park General $ 81,393 $ 45,100 $ $ 126, Maytag Pool $ 74,103 $ 61,300 $ $ 135, Cemetery $ 131,642 $ 39,950 $ $ 171, Traffic Control $ 17,597 $ 61,700 $ $ 79, Street Lighting $ $ 217,500 $ $ 217, Disaster Services $ $ 4,500 $ $ 4, Solid Waste $ $ 779,000 $ $ 779, Comm Beautification $ 18,845 $ 16,000 $ $ 34, Street $ $ 13,000 $ $ 13, Public Works Admin $ 166,632 $ 7,750 $ $ 174, Airport $ $ 79,250 $ $ 79, Public Works Bldg $ $ 25,500 $ $ 25, Engineering $ 114,718 $ 16,700 $ $ 131, Building $ 69,657 $ 18,650 $ $ 88, TIF North Central $ $ 40,000 $ $ 40, Hwy 14 / SW TIF $ $ 7,000 $ $ 7, Speedway/Prairie Fire TIF $ $ 32,000 $ $ 32, Community Betterment $ $ 42,700 $ $ 42, EC Development $ 111,661 $ 22,400 $ $ 134, Planning & Zoning $ 111,416 $ 6,450 $ $ 117,866 $ 4,989,527 $ 2,791,310 $ 45,248 $ 7,826,085

6 Trust & Agency Budget Summary 2/25/2014 2:01 PM Department FICA IPERS Health Retiree/COBRA Worker's Disability Wellness Insurance Health Benefits Comp for Retirees Pension Benefits Budget TOTALS Budget Actual 810 Executive $ 14,704 $ 16,456 $ 29,712 $ $ 3,200 $ $ $ $ 64,072 $ 41,359 $ 34, Administration $ 7,831 $ 9,141 $ 26,988 $ 600 $ 600 $ $ $ 4,500 $ 49,660 $ 70,460 $ 77, Legal $ $ $ $ 5,340 $ $ $ $ $ 5,340 $ 27,287 $ 28, Finance $ 8,788 $ 10,124 $ 18,240 $ $ 1,500 $ $ $ $ 38,652 $ 37,756 $ 850 EC Development $ 8,408 $ 9,815 $ 25,536 $ 435 $ 1,500 $ $ $ $ 45,694 $ 19,381 $ 38, Police $ 40,622 $ 22,112 $ 496,787 $ 38,556 $ 34,000 $ 3,000 $ 447,139 $ $ 1,082,216 $ 1,035,008 $ 953, Fire $ 44,044 $ 14,627 $ 442,725 $ 18,650 $ 248,000 $ 10,200 $ 435,486 $ $ 1,213,732 $ 1,133,326 $ 1,044, Library $ 42,990 $ 50,183 $ 83,882 $ $ 1,900 $ $ $ $ 178,955 $ 186,566 $ 158, Park Administration $ 7,133 $ 7,612 $ 14,926 $ 13,457 $ 2,400 $ $ $ $ 45,528 $ 47,722 $ 41, Park General $ 17,820 $ 17,825 $ 61,443 $ $ 8,800 $ $ $ $ 105,888 $ 87,900 $ 73, Park Mechanic $ $ $ $ $ $ $ $ $ $ $ 9, Maytag Pool $ 6,620 $ 1,527 $ 9,889 $ $ 4,000 $ $ $ $ 22,036 $ 16,498 $ 13, Cemetery $ 9,875 $ 11,468 $ 30,361 $ $ 5,800 $ $ $ $ 57,504 $ 59,276 $ 53, Traffic Control $ 1,335 $ 1,558 $ $ $ 1,731 $ $ $ $ 4,624 $ 4,876 $ 1, Street Cleaning $ $ $ 22,076 $ $ $ $ $ $ 22, Comm Beautification $ 1,403 $ 1,638 $ $ $ 1,500 $ $ $ $ 4,541 $ 5,147 $ 4, Street $ $ $ 116,069 $ $ $ $ $ $ 116,069 $ 100,000 $ 760 Public Works Admin $ 12,375 $ 14,446 $ 43,982 $ 9,708 $ 3,000 $ $ $ $ 83,511 $ 79,722 $ 75, Engineering $ 7,351 $ 8,581 $ 43,010 $ 7,833 $ 3,500 $ $ $ $ 70,275 $ 78,045 $ 68, Building $ 5,024 $ 5,864 $ 7,800 $ $ 2,000 $ $ $ $ 20,688 $ 21,303 $ 21, Planning & Zoning $ 8,317 $ 9,440 $ 20,856 $ $ 2,300 $ $ $ $ 40,913 $ 32,324 $ 26,240 TOTAL T&A $ 244,640 $ 212,417 $ 1,494,282 $ 94,579 $ 325,731 $ 13,200 $ 882,625 $ 4,500 $ 3,271,974 $ 3,083,956 $ 2,724,521 Grand Total T&A Expenditures $ 3,271,974

7 General Fund Revenues Expenditures 2/25/2014 2:01 PM GENERAL FUND REVENUES AND EXPENDITURES SUMMARY Budget Budget DEPARTMENT Revenues Expenditures General Fund Usage Revenues Expenditures General Fund Usage Budget vs Budget 810 Executive $ $ 221,160 $ (221,160) $ $ 274,107 $ (274,107) $ 52, Administration $ 43,480 $ 249,661 $ (206,181) $ 24,180 $ 219,466 $ (195,286) $ (10,895) 860 Legal $ 10 $ 127,120 $ (127,110) $ $ 115,000 $ (115,000) $ (12,110) 625 Finance $ 33,337 $ 254,545 $ (221,208) $ 24,155 $ 196,422 $ (172,267) $ (48,941) 880 City Center $ 12,854 $ 131,800 $ (118,946) $ 12,532 $ 96,400 $ (83,868) $ (35,078) 110 Police $ 255,000 $ 1,888,084 $ (1,633,084) $ 250,950 $ 1,839,241 $ (1,588,291) $ (44,793) 240 Animal Control $ $ 33,000 $ (33,000) $ $ 40,000 $ (40,000) $ 7, Fire $ 971,600 $ 1,851,843 $ (880,243) $ 1,001,170 $ 1,832,404 $ (831,234) $ (49,009) 310 Library $ 200,634 $ 635,807 $ (435,173) $ 195,625 $ 710,707 $ (515,082) $ 79,909 *Without Equipment Reserve 411 Park Administration $ 29,000 $ 72,190 $ (43,190) $ 34,000 $ 68,224 $ (34,224) $ (8,966) 412 Park General $ 27,000 $ 145,188 $ (118,188) $ 24,500 $ 126,493 $ (101,993) $ (16,195) 415 Maytag Pool $ 113,000 $ 142,406 $ (29,406) $ 113,000 $ 135,403 $ (22,403) $ (7,003) 570 Cemetery $ 114,760 $ 199,197 $ (84,437) $ 92,060 $ 171,592 $ (79,532) $ (4,905) 120 Traffic Control $ 100 $ 99,195 $ (99,095) $ 100 $ 79,297 $ (79,197) $ (19,898) 160 Street Lighting $ $ 235,500 $ (235,500) $ $ 217,500 $ (217,500) $ (18,000) 170 Disaster Services $ $ 4,500 $ (4,500) $ $ 4,500 $ (4,500) $ 541 Solid Waste $ 779,000 $ 779,000 $ $ 779,000 $ 779,000 $ $ 580 Comm Beautification $ $ 44,648 $ (44,648) $ $ 34,845 $ (34,845) $ (9,803) 710 Street $ 14,828 $ 41,500 $ (26,672) $ 101,227 $ 13,000 $ 88,227 $ (114,899) 760 Public Works Admin $ $ 171,413 $ (171,413) $ $ 174,382 $ (174,382) $ 2, Airport $ 64,000 $ 78,750 $ (14,750) $ 64,631 $ 79,250 $ (14,619) $ (131) 881 Public Works Bldg $ $ 27,500 $ (27,500) $ $ 25,500 $ (25,500) $ (2,000) 892 Engineering $ 6,700 $ 133,604 $ (126,904) $ 6,000 $ 131,418 $ (125,418) $ (1,486) 510 Building $ 68,200 $ 81,431 $ (13,231) $ 73,200 $ 88,307 $ (15,107) $ 1, TIF North Central $ 3,300 $ 3,300 $ $ 40,000 $ 40,000 $ $ 514 TIF Hwy14/SW $ $ $ $ 7,000 $ 7,000 $ $ 517 TIF Speedway/Praire Fire $ 25,000 $ 25,000 $ $ 32,000 $ 32,000 $ $ 585 Community Betterment $ $ $ $ $ 42,700 $ (42,700) $ 42, EC Development $ 33,338 $ 57,135 $ (23,797) $ 67,661 $ 134,061 $ (66,400) $ 42, Planning & Zoning $ 28,400 $ 133,752 $ (105,352) $ 49,721 $ 117,866 $ (68,145) $ (37,207) 000 Non Department $ 4,547,997 $ $ 4,547,997 $ 4,419,701 $ $ 4,419,701 $ 128,296 TOTALS $ 7,371,538 $ 7,868,229 $ (496,691) $ 7,412,413 $ 7,826,085 $ (413,672) $ (83,019) Plus Library Reserve $ 23,650 $ $ 7,891,879 $ (520,341) $ 7,826,085 $ (413,672)

8 Function 810: Executive Fund 21: Trust & Agency Revenues 3831 Employee Insurance Contributions $ 306 $ 340 $ 1,008 Total Trust & Agency Fund Revenues $ 306 $ 340 $ 1,008 Fund 11: General Fund Expenditures 010 Salaries $ 120,460 $ 124, , Mayor Salary $ 4,800 $ 4,800 $ 4, Council Salaries $ 8,750 $ 9,000 $ 9, Sick Leave $ $ 400 $ Car Allowance $ 6,600 $ 6,600 $ 6,600 $ *1 Total Personnel $ 140,610 $ 144,860 $ 192, Newsletter $ $ 15,000 $ 14, Data Processing $ $ 1,000 $ 1, Dues & Subscriptions $ 4,110 $ 5,100 $ 5, Employee Recognition $ 2,740 $ 4,000 $ 4, Contractual Services $ 27,916 $ $ 27, Communication $ 4,002 $ 4,700 $ 4, Training $ $ 12,500 $ 10, Travel & Conference $ 6,039 $ 7,500 $ 10, Operating Supplies $ 6,154 $ 500 $ 1, Computer Equipment Upgrades $ 3,680 $ 1,000 $ 4,500 Total Operating $ 54,641 $ 51,300 $ 81, Other Capital Equipment $ $ 25,000 $ Total Capital $ $ 25,000 $ Total General Fund Expenditures $ 195,251 $ 221,160 $ 274,107 Fund 21:Trust & Agency Fund Expenditures 060 FICA $ 10,276 $ 11,051 $ 14, IPERS $ 10,919 $ 12,196 $ 16, Health Insurance $ 13,220 $ 14,712 $ 29, Workers Compensation $ 27 $ 3,400 $ 3,200 Total Trust & Agency Fund Expenditures $ 34,442 $ 41,359 $ 64,072 GRAND TOTAL EXECUTIVE REVENUES $ 306 $ 340 $ 1,008 GRAND TOTAL EXECUTIVE EXPENDITURES $ 229,693 $ 262,519 $ 338,179 *1 Added Management Anaylst to Exectutive Department

9 Function 860:Legal Fund 11: General Fund Revenues 3400 Service Charges $ $ 10 $ 3491 Sale of Materials $ $ $ Fund 21: Trust & Agency Revenues Total General Fund Revenues $ $ 10 $ Retiree/COBRA Insurance Contributions $ 805 $ $ 5, Employee Contributions $ 200 $ $ Total Trust & Agency Fund Revenues $ 1,005 $ $ 5,340 Fund 11: General Fund Expenditures 010 Salaries $ 141,915 $ 114,120 $ 110 Allowances $ $ 100 $ 114 Sick Leave $ $ 400 $ 117 Car Allowance $ 2,400 $ 3,600 $ Total Personnel $ 144,315 $ 118,220 $ 230 Legal & Administrative $ 469 $ 250 $ 234 Arbitration $ $ $ 2, Dues & Subscriptions $ 1,621 $ 4,820 $ 340 Contractual Services $ 17,499 $ $ General Counsel $ $ $ 42, Prosecution $ $ $ 64, Labor Counsel $ $ $ 5, Bond Counsel $ $ $ 2, Communication $ 508 $ 1,000 $ 470 Travel & Conference $ 657 $ 2,800 $ 580 Office Supplies $ 241 $ 30 $ 639 Computer Equipment Upgrades $ 460 $ $ Total Operating $ 21,455 $ 8,900 $ 115, Office Equipment $ $ Total Capital $ $ $ Total General Fund Expenditures $ 165,770 $ 127,120 $ 115,000 Fund 21:Trust & Agency Expenditures 060 FICA $ 10,920 $ 9,006 $ 070 IPERS $ 6,401 $ 10,191 $ 090 Health Insurance $ 9,726 $ 7,740 $ COBRA/Retiree Ins Contributions $ 797 $ 5, Workers Compensation $ 257 $ 350 $ Total Trust & Agency Fund Expenditures $ 28,101 $ 27,287 $ 5,340 GRAND TOTAL LEGAL REVENUES $ $ 10 $ GRAND TOTAL LEGAL EXPENDITURES $ 193,871 $ 154,407 $ 120,340

10 Function 840: Administration Fund 11: General Fund Revenues 3212 Liquor Licenses $ 18,018 $ 16,000 $ 18, Cigarette Permit $ 2,175 $ 2,000 $ 2, Peddlers Permit $ 300 $ 400 $ Amusement License $ 200 $ 200 $ Service Charges $ 3,393 $ 3,380 $ 3, Misc Income $ 3,607 $ 12,000 $ 3870 Reimbursements $ 8,217 $ 9,500 $ Fund 21: Trust & Agency Revenues Total General Fund Revenues $ 35,910 $ 43,480 $ 24, Water Dept Contribution $ 2,547 $ $ Retiree/COBRA Insurance Contributions $ 535 $ 900 $ Refunds $ 914 $ $ 3831 Employee Insurance Contributions $ 1,366 $ 1,266 $ 1,229 Fund 11: General Fund Expenditures Total Trust & Agency Fund Revenues $ 5,362 $ 2,166 $ 1, Salaries $ 199,899 $ 138, , Overtime Salaries $ 3,853 $ $ 030 Part Time Salaries $ $ 8, Safety Committee $ 3,611 $ 4,000 $ 4, Allowances $ 236 $ 200 $ Sick Leave $ 450 $ 400 $ Car Allowance $ 750 $ $ $ *1 $ *2 Total Personnel $ 208,799 $ 142,761 $ 115, Election Expense $ $ 10,000 $ 211 Publications $ 6,328 $ 3,000 $ 4, Legal & Administration $ 225 $ 500 $ 5, Professional Fees $ 23,850 $ $ 234 Arbitration $ 32,147 $ 4,000 $ 250 Court & Recording Fees $ 377 $ 500 $ Dues & Subscriptions $ 6,327 $ 3,500 $ 3, Employee Recognition $ 2,051 $ 5,000 $ 5, City Website $ 3,150 $ 3,500 $ 3, Contractual Services $ $ $ 49, Postage $ 11,684 $ $ 412 Equipment Maintenance $ 1,586 $ 1,000 $ 1, Network $ 25,793 $ 19,000 $ 11, Communication $ 3,589 $ 2,300 $ 2, Training $ 10,714 $ 4,500 $ 8, Employee Development $ $ 10,000 $ 470 Travel & Conference $ 4,162 $ 3,000 $ 4, Minor Equipment $ 533 $ 1,000 $ 1, Operating Supplies $ 7,089 $ 5,000 $ 5, Computer Upgrades $ 1,476 $ $ 980 Refunds $ 1,116 $ 100 $ 100 Total Operating $ 142,197 $ 75,900 $ 104, Office Equipment $ $ $ 760 Other Capital Equipment $ $ 31,000 $ Total Capital $ $ 31,000 $ Total General Fund Expenditures $ 350,996 $ 249,661 $ 219,466

11 Function 840: Administration Fund 21:Trust & Agency Expenditures 060 FICA $ 15,751 $ 10,569 $ 7, IPERS $ 15,133 $ 12,338 $ 9, Health Insurance $ 35,310 $ 40,553 $ 26, Retiree/COBRA Insurance Contributions $ 311 $ 900 $ Water Department Insurance Expenses $ 3,754 $ $ 100 Workers Compensation $ 2,967 $ 1,600 $ Wellness Committee $ 4,009 $ 4,500 $ 4,500 Total Trust & Agency Fund Expenditures $ 77,235 $ 70,460 $ 49,660 GRAND TOTAL ADMINISTRATION REVENUES $ 41,272 $ 45,646 $ 26,009 GRAND TOTAL ADMINISTRATION EXPENDITURES $ 428,231 $ 320,121 $ 269,126 *1 Removed Management Analyst from Administration Dept *2 Part Time Salary Temporary to assist in transition to new software

12 Function 625: Finance Fund 11: General Fund Revenues 0299 Transfer from TIF (Fund 15) $ $ 33,337 15, Reimbursements $ $ $ 9,000 Fund 21: Trust & Agency Revenues $ *1 Total General Fund Revenues $ $ 33,337 $ 24, Employee Insurance Contributions $ $ 354 $ 354 Total Revenues $ $ 354 $ Transfer from TIF (Fund 15) $ $ 10,237 $ 5,340 *2 Total Transfers Fund 11: General Fund Expenditures $ $ 10,237 $ 5,340 Total Trust & Agency Fund Revenues $ $ 10,591 $ 5, Salaries $ $ 109,845 $ 114, Allowances $ $ 200 $ Sick Leave $ $ 800 $ Car Allowance $ $ 1,500 $ 1,500 Total Personnel $ $ 112,345 $ 117, Publications $ $ 3,000 $ 3, Professional Fees $ $ 30,000 $ 30, Dues & Subscriptions $ $ 3,500 $ 3, Postage $ $ 14,000 $ 14, Equipment Maintenance $ $ 1,000 $ 1, Network $ $ 18,000 $ 18, Communication $ $ 2,200 $ 2, Training $ $ 4,500 $ 3, Travel & Conference $ $ 3,000 $ 1, Minor Equipment $ $ 1,000 $ Operating Supplies $ $ 2,000 $ 2,000 Total Operating $ $ 82,200 $ 79, Other Capital Equipment $ $ 60,000 $ Total Capital $ $ 60,000 $ Fund 21:Trust & Agency Expenditures Total General Fund Expenditures $ $ 254,545 $ 196, FICA $ $ 8,403 $ 8, IPERS $ $ 9,675 $ 10, Health Insurance $ $ 18,078 $ 18, Workers Compensation $ $ 1,600 $ 1,500 Total Trust & Agency Fund Expenditures $ $ 37,756 $ 38,652 GRAND TOTAL FINANCE REVENUES $ $ 43,928 $ 29,849 GRAND TOTAL FINANCE EXPENDITURES $ $ 292,301 $ 235,074 *1 12.5% of Dev Director's Salary; 3% of Financial Assistant's Salary *2 12.5% of Dev Director's Benefits; 3% of Financial Assistant's Benefits

13 Function 850: Economic Development Fund 11: General Fund Revenues * Reimbursements $ 21 $ $ 12,000 Total Revenues $ 21 $ $ 12, Transfer from TIF (Fund 17) $ $ 17, Transfer from TIF (Fund 14) $ $ 17, Transfer from TIF (Fund 15) $ 59,000 $ 33,338 20,331 $ *2 $ *3 $ *4 Total Transfers $ 59,000 $ 33,338 $ 55,661 Fund 21: Trust & Agency Revenues Total General Fund Revenues $ 59,021 $ 33,338 $ 67, Retiree/COBRA Insurance Contributions $ 421 $ 435 $ Transfer from Speedway/Praire Fire TIF $ $ 3, Transfer from SW TIF $ $ $ 3, Transfer from TIF North Central (Fund 15) $ $ 10,238 $ 4,800 Fund 11: General Fund Expenditures $ *5 Total T & A Fund Revenues $ 421 $ 10,673 $ 12, Salaries $ 91,442 $ 50, , Allowances $ 130 $ 200 $ Sick Leave $ 250 $ 300 $ Car Allowance $ 2,250 $ 1,500 $ 1,500 *6 *7 $ *8 Total Personnel $ 94,072 $ 52,735 $ 111, Promotional Items $ 105 $ 200 $ Legal & Administrative $ 312 $ 300 $ Dues & Subscriptions $ 354 $ 500 $ Postage $ 657 $ 400 $ Printing $ $ 100 $ Equipment Lease $ 2,856 $ $ 412 Equipment Maintenance $ 2,817 $ 900 $ Communication $ 794 $ 1,100 $ 1, Training $ 1,695 $ 200 $ Travel & Conference $ 265 $ 300 $ 11, Office Supplies $ 142 $ 400 $ 7, Computer Equipment Upgrades $ 652 $ Total Operating $ 10,649 $ 4,400 $ 22, Office Equipment $ $ $ Total Capital $ $ $ Fund 21:Trust & Agency Expenditures Total General Fund Expenditures $ 104,721 $ 57,135 $ 134, FICA $ 6,894 $ 3,897 $ 8, IPERS $ 9,978 $ 4,549 $ 9, Health Insurance $ 19,237 $ 10,200 $ 25, Retiree Health Insurance Benefits $ 421 $ 435 $ Workers Compensation $ 2,016 $ 300 $ 1,500 Total Trust & Agency Fund Expenditures $ 38,546 $ 19,381 $ 45,694 GRAND TOTAL ECONOMIC DEVELOPMENT REVENUES $ 59,442 $ 44,011 $ 80,576 GRAND TOTAL ECONOMIC DEVELOPMENT EXPENDITURES $ 143,267 $ 76,516 $ 179,755 *1 Reimbursement from NHDC for Development Specialist Position *2 10% of Dev Director's Salary; $7,000 for Development Specialist Wages *3 10% of Dev Director's Salary; $7,000 for Development Specialist Wages *4 12.5% of Dev Director's Salary; $7,000 for Development Specialist Wages *5 10% of Dev Director's Benefits *6 10% of Dev Director's Benefits *7 12.5% of Dev Director's Benefits *8 Includes Development Specialist Position

14 Function 880: City Center Fund 11: General Fund Revenues 3870 Reimbursement $ 10,726 $ 12,854 $ 12,532 Fund 11: General Fund Expenditures Total General Fund Revenues $ 10,726 $ 12,854 $ 12, Contractual Services $ 32,673 $ 36,000 $ 36, Building Maintenance $ 5,865 $ 13,000 $ 13, Utilities $ 35,347 $ 44,000 $ 44, Building & Grounds Maintenance $ 1,626 $ 3,800 $ 3,400 Total Operating $ 75,511 $ 96,800 $ 96, Building Upgrades $ $ 35,000 $ Total Capital $ $ 35,000 $ Total General Fund Expenditures $ 75,511 $ 131,800 $ 96,400 GRAND TOTAL CITY CENTER REVENUES $ 10,726 $ 12,854 $ 12,532 GRAND TOTAL CITY CENTER EXPENDITURES $ 75,511 $ 131,800 $ 96,400

15 Function 511: North Central TIF Fund 11: North Central TIF Revenues 0299 Transfer from Fund 15 TIF $ $ 3,300 $ 40,000 Total North Central TIF General Fund Revenues $ $ 3,300 $ 40,000 Fund 15: North Central TIF Revenues 3010 Property Tax $ 145,072 $ 412,237 $ 412, Interest on Investments $ 1,321 $ $ Miscellaneous Income $ 15 $ $ 2,250 Total North Central TIF Revenues $ 146,408 $ 412,237 $ 414,750 Fund 11: North Central TIF Expenditures 230 Legal & Administrative $ 18,312 $ 3,300 $ 8, Payment to Other Agencies (NDC) $ $ $ 7, Main Street Initiative $ $ $ 25, Utility $ 214 $ $ Total North Central TIF General Fund Expenditures $ 18,526 $ 3,300 $ 40,000 Fund 15: North Central TIF Expenditures 981 Rebates $ $ 114,306 $ 107,000 Total Operating $ $ 114,306 $ 107, Transfer to Capital $ $ 140,000 $ 993 Transfer to General $ 86,227 $ $ 993 Transfer to General Park General 412 $ $ 4,500 4, Transfer to General TIF 511 $ $ 3,300 $ 40, Transfer to General Finance 625 $ $ 33,337 15, Transfer to General Ec Dev 850 $ $ 33,338 20, Transfer to General P & Z 870 $ $ 38, Transfer to Finance Trust & Agency $ $ 10,237 5, Transfer to Ec Dev Trust & Agency $ 19,500 $ 10,238 4, Transfer to P & Z Trust & Agency $ $ 14, Transfer to Debt $ 169,589 $ 170,248 $ 46, Transfer to Debt (New 2014 Bond) $ $ $ 125,000 $ *1 *2 $ *3 $ *4 $ *5 $ *6 $ *7 $ Transfers $ 275,316 $ 405,198 $ 314,967 Total North Central TIF Expenditures $ 275,316 $ 519,504 $ 421,967 GRAND TOTAL NORTH CENTRAL TIF REVENUES $ 146,408 $ 415,537 $ 454,750 GRAND TOTAL NORTH CENTRAL TIF EXPENDITURES $ 293,842 $ 522,804 $ 461,967

16 Function 511: North Central TIF 2012 Actual 2013 Budget 2014 Budget Fund 30: Debt Service Fund Expenditures 9134 Principal 2009A $ 16,097 $ 15,330 $ 9135 Principal 2009B $ 99,565 $ 104,908 $ 9136 Principal 2010A $ 41,250 $ 42,500 $ 45, Interest 2009A $ 1,020 $ 444 $ 9235 Interest 2009B $ 8,867 $ 4,729 $ 9236 Interest 2010A $ 2,792 $ 2,337 $ 1,749 Total Debt Service Fund Expenditures $ 169,591 $ 170,248 $ 46,749 Fund 40: North Central TIF Expenditures Downtown Street Repaving $ $ $ 750, Structures $ $ 140,000 $ Total Capital Fund Expenditures $ $ 140,000 $ 750,000 *1 Reimburse Park Dept for mowing TIF Properties *2 12.5% of Ec Dev Director's wages; 3% of Financial Assistant's Wages *3 12.5% of Ec Dev Director's wages; $7,000 for Development Specialist's Wages *4 25% of Planning & Zoning Director's wages *5 12.5% of Ec Dev Director's Benefits; 3% of Financial Assistant's Benefits *6 12.5% of Ec Dev Director's Benefits *7 25% of Planning & Zoninge Director's Benefits

17 FUNCTION 514: Hwy 14 / S 12 Ave W TIF Fund 11: Hwy 14/SW TIF General Revenues 0297 Transfer to General from Hwy 14/SW TIF $ $ $ 7,000 Total Hwy 14/SW TIF General Revenues $ $ $ 7,000 Fund 14: Hwy 14 / S 12 Ave W TIF Revenues 3010 Property Tax $ 242,138 $ 245,857 $ 100,000 Total Hwy 14 / S 12 Ave W TIF Revenues $ 242,138 $ 245,857 $ 100,000 Fund 11: Hwy 14 / S 12 Ave W TIF Expenditures 240 Payments to Other Agencies (NDC) $ $ $ 7,000 Total Hwy 14/SW TIF General Expenditures $ $ $ 7,000 Fund 14: Hwy 14 / S 12 Ave W TIF Expenditures 992 Transfer to Capital Fund $ $ 55, Transfer to General Fund (TIF 14 for NDC) $ $ $ 7,000 $ *1 993 Transfer to General Fund $ $ $ 17,665 *2 994 Transfer to T & A $ $ $ 3,840 *3 995 Transfer to Debt $ 249,940 $ 250,884 $ 15,758 Total Transfers $ 249,940 $ 250,884 $ 99,763 Total Hwy 14 / S 12 Ave W TIF Expenditures $ 249,940 $ 250,884 $ 99,763 GRAND TOTAL HWY 14 / S 12th AVE W TIF REVENUES $ 242,138 $ 245,857 $ 100,000 GRAND TOTAL HWY 14 / S 12th AVE W TIF EXPENDITURES $ 249,940 $ 250,884 $ 99,763 Fund 30: Debt Service Fund Expenditures 9132 Principal 2007A $ 10,335 $ 11,130 $ 11, Principal 2009B $ 215,435 $ 225,093 $ 9232 Interest 2007A $ 5,067 $ 4,473 $ 3, Interest 2009B $ 19,103 $ 10,188 $ *1 Streetscape & Demolition in TIF Area Total Debt Service Fund Expenditures $ 249,940 $ 250,884 $ 15,758 *2 10% Ec Dev Director's Salary; $7,000 Development Specialist Salary *3 10% Ec Dev Director's Benefits

18 Function 515: Speedway/Prairie Fire TIF Fund 11: Speedway/Prairie Fire TIF Revenues 0296 Transfer from General Fund $ $ 25,000 $ 32,000 Total Speedway/Prairie Fire TIF General Revenues $ $ 25,000 $ 32,000 Fund 17: Speedway/Prairie Fire TIF Revenues 3010 Property Taxes (Prairie Fire Portion) $ 291,651 $ 300,183 $ 281, Property Taxes (Speedway Portion) $ 1,649,988 $ 1,664,471 $ 1,334, Ticket Surcharge $ 86,641 $ $ 390, Interest on Investments $ 4,361 $ $ Total Speedway/Praire Fire TIF Revenues $ 2,032,641 $ 1,964,654 $ 2,005,651 Fund 11:Speedway/Prairie Fire TIF Expenditures 230 Legal & Admin $ 4,684 $ $ 240 Payments to Other Agencies (NDC) $ $ $ 7, Contractual Services $ 3,000 $ 25,000 $ 25,000 *1 412 Equipment Maintenance $ 767 $ $ Total Speedway/Prairie Fire TIF General Expenditures $ 8,451 $ 25,000 $ 32,000 Fund 17: Speedway/Pairie Fire TIF Expenditures 981 Rebates (Praire Fire Portion) $ 102,712 $ 102,712 $ 134, Rebates (Speedway) $ 1,630,171 $ $ 311,000 Total Operating $ 1,732,883 $ 102,712 $ 445, Transfer to Capital Fund $ $ 210,000 $ 993 Transfer to General Misc Expense $ 8,451 $ 25,000 $ 32, Transfer to General Ec Dev $ $ $ 17,665 *2 993 Transfer to General Planning & Zoning $ $ 25,000 $ 7,795 *3 994 Transfer to T & A Fund Ec Dev $ $ $ 3,840 *4 994 Transfer to T & A Fund P&Z $ $ $ 2,823 *5 995 Transfer to Debt $ 732,418 $ 1,614,301 $ 1,488,830 Total Transfers $ 740,869 $ 1,874,301 $ 1,552,953 Total Speedway/Prairie Fire TIF Expenditures $ 2,473,752 $ 1,977,013 $ 1,997,953 GRAND TOTAL SPEEDWAY/PRAIRIE FIRE TIF REVENUES GRAND TOTAL SPEEDWAY/PRAIRIE FIRE TIF EXPENDITURES $ 2,032,641 $ 1,964,654 $ 2,005,651 $ 2,473,752 $ 1,977,013 $ 1,997,953

19 Function 515: Speedway/Prairie Fire TIF Fund 30:Debt Service Speedway/Praire Fire TIF Expenditures 9130 Principal 2006B $ $ 635,000 $ 9132 Principal 2007A $ 63, Principal 2009B (Speedway Portion) $ 30,000 $ 270,000 $ 250, Principal 2009B (Prairie Fire Portion) $ 35, Principal 2012 $ $ $ 805, Interest 2006B $ 450,119 $ 450,119 $ 9232 Interest 2007A $ 20, Interest 2009B (Speedway Portion) $ 169,337 $ 175,155 $ 164, Interest 2009B (Prairie Fire Portion $ 6, Interest 2012 $ 131,967 $ 142,240 $ 142,240 Total Speedway/Praire Fire TIF Debt Service Expenditures $ 781,423 $ 1,672,514 $ 1,487,330 *1 Regional Marketing in TIF Area *2 10% Ec Dev Director's Salary; $7,000 Development Specialist Salary *3 10% of P&Z Director's Salary *4 10% Ec Dev Director's Benefits *5 10% P&Z Director's Benefits

20 Function 517: Maytag Plant 2 TIF Fund 22: Maytag Plant 2 TIF 3010 Property Tax $ 212,546 $ 219,068 $ 175, Federal Grant $ 355,828 $ Total Maytag Plant 2 TIF Revenues $ 568,374 $ 219,068 $ 175,000 Fund 11: Maytag Plant 2 TIF Expenditures 230 Legal & Administrative $ 1,785 $ $ Total Maytag Plant 2 TIF General Fund Expenditures $ 1,785 $ $ Fund 22: Maytag Plant 2 TIF 993 Transfer to General $ 1,785 $ $ 994 Transfer to Capital Fund (Bike & Hike) $ $ $ 32, Transfer to Debt $ 211,152 $ 210,346 $ 167,375 Total Transfers $ 212,937 $ 210,346 $ 199,375 Total Maytag Plant 2 TIF Expenditures $ 212,937 $ 210,346 $ 199,375 GRAND TOTAL MAYTAG PLANT 2 TIF REVENUES $ 568,374 $ 219,068 $ 175,000 GRAND TOTAL MAYTAG PLANT 2 TIF EXPENDITURES $ 212,937 $ 210,346 $ 199,375 Fund 30: Debt Service Fund Expenditures 9134 Principal 2009A $ $ $ 150, Principal 2009B $ 180,000 $ 185,000 $ 9234 Interest 2009A $ 14,824 $ 16,483 $ 16, Interest 2009B $ 15,828 $ 8,363 $ Total Maytag Plant 2 TIF Debt Fund Expenditures $ 210,652 $ 209,846 $ 166,875

21 Function 518: EastMart TIF Fund 20: East Mart TIF 3010 Property Tax $ 19,414 $ 32,807 $ 38, Interest on Investments $ 70 $ $ Fund 20: East Mart TIF Total East Mart TIF Revenues $ 19,484 $ 32,807 $ 38, Rebates $ 9,600 $ 19,200 $ 18,000 Total Operating $ 9,600 $ 19,200 $ 18, Transfer to Debt Service (2014 Bond) $ $ 20,000 $ 31,000 Total Transfers $ $ 20,000 $ 31,000 Total East Mart TIF Expenditures $ 9,600 $ 39,200 $ 49,000 GRAND TOTAL EAST MART TIF REVENUES $ 19,484 $ 32,807 $ 38,925 GRAND TOTAL EAST MART TIF EXPENDITURES $ 9,600 $ 39,200 $ 49,000 Fund 40: East Mart TIF 770 Sewer Line Repairs $ $ 20,000 $ 270,000 Total East Mart Capital TIF Expenditures $ $ 20,000 $ 270,000

22 Function 110: Police Fund 11: General Fund Revenues 3291 Bike Licenses $ 128 $ 200 $ Dog Licenses $ 27,635 $ 21,000 $ 22, Feline Licenses $ 4,590 $ 4,500 $ 4, Federal Grant $ 66,987 $ 45,000 $ 45, State Grant $ 8,499 $ 11,000 $ 7, School Resource Officer $ 50,599 $ 45,000 $ 45, Service Charges $ 3,418 $ 4,000 $ 4, Escort Services $ $ 100 $ Lots Parking Fees $ 8,058 $ 10,000 $ 9, Parking Permits $ 12,870 $ 14,000 $ 14, Court Fines $ 61,140 $ 57,000 $ 60, Parking Violations $ 19,652 $ 15,000 $ 15, Meter Violations $ 3,947 $ 7,000 $ 6, Seizures $ 15,000 $ 1,000 $ 1, ForfeituresJustice Fund $ 4,521 $ $ 3723 CPA Donation $ 1,500 $ 200 $ Sale of Used Equipment $ 5,000 $ 2,000 $ 3770 Misc Income $ 16,634 $ 3,000 $ 3, Gas Tax Refund $ 3,068 $ 2,000 $ 2, Reimbursements $ 14,196 $ 13,000 $ 13,000 Total General Fund Revenues $ 327,442 $ 255,000 $ 250,950 Fund 21: Trust & Agency Revenues Retiree/COBRA Insurance Contributions $ 27,971 $ 29,686 $ 31, Employee Insurance Contributions $ 20,383 $ 14,752 $ 20,209 Total T & A Fund Revenues $ 48,354 $ 44,438 $ 51,870 Fund 11: General Fund Expenditures 010 Salaries $ 1,222,037 $ 1,256,491 $ 1,270, Clerical Salaries $ 224,352 $ 229,678 $ 236, Over Time Salaries $ 98,281 $ 85,000 $ 90, Over Time Clerical $ 449 $ 2,000 $ 2, Part Time Salaries $ 8,192 $ 9,100 $ 9, Holiday Pay $ 23,042 $ 23,500 $ 23, Allowances $ 684 $ 4,000 $ 3, Clothing Allowance $ 18,854 $ 18,165 $ 18, Sick Leave $ 10,230 $ 11,000 $ 11, Car Allowance $ 2,400 $ 2,400 $ 2,400 Total Personnel $ 1,608,521 $ 1,641,334 $ 1,665,541

23 Function 110: Police 230 Legal & Administrative $ 7,712 $ 7,500 $ 7, Court & Recording $ 1,076 $ 1,600 $ 1, Data Processing $ 4,838 $ 4,600 $ 5, Dues & Subscriptions $ 1,049 $ 1,200 $ 1, Contractual Services $ 6,080 $ 9,000 $ 17, Postage $ 1,454 $ 1,200 $ 1, Equipment Lease $ 1,023 $ 1,300 $ 1, Vehicle Maintenance $ 17,580 $ 22,600 $ 20, Equipment Maintenance $ 6,241 $ 4,000 $ 4, Sustenance $ $ 500 $ Communications $ 15,823 $ 20,000 $ 16, Training $ 19,938 $ 20,000 $ 20, Travel & Conference $ 2,187 $ 2,000 $ 2, Minor Equipment $ 2,725 $ 2,500 $ 2, Vehicle Operating Supplies $ 52,548 $ 50,000 $ 52, Office Supplies $ 14,063 $ 15,250 $ 15, Computer Equipment Upgrades $ 5,044 $ $ 5, Reserve Expense $ (560) $ 1,500 $ 1, Seizure Expense $ 8,475 $ 500 $ CPA Donation Expenditures $ 1,437 $ 500 $ 500 Total Operating $ 168,733 $ 165,750 $ 173, Automotive Equipment $ 67,339 $ 60,000 $ 760 Other Capital $ 6,308 $ 21,000 $ Total Capital $ 73,647 $ 81,000 $ Total General Fund Expenditures $ 1,850,901 $ 1,888,084 $ 1,839,241 Fund 21: Trust & Agency Expenditures 060 FICA $ 40,426 $ 39,835 $ 40, IPERS $ 19,971 $ 21,517 $ 22, Pension $ 380,672 $ 437,199 $ 447, Health Insurance $ 445,280 $ 466,957 $ 496, Retiree/COBRA Insurance Expense $ 34,715 $ 36,500 $ 38, Disability for Retirees $ 2,739 $ $ 3, Workers Compensation $ 29,977 $ 33,000 $ 34,000 Total Trust & Agency Fund Expenditures $ 953,780 $ 1,035,008 $ 1,082,216 Fund 23: LOST Fund Expenditures 010 Salaries $ 172,930 $ 194,532 $ 200,164 Total LOST Fund Expenditures $ 172,930 $ 194,532 $ 200,164 GRAND TOTAL POLICE REVENUES $ 375,796 $ 299,438 $ 302,820 GRAND TOTAL POLICE EXPENDITURES $ 2,977,611 $ 3,117,624 $ 3,121,621

24 Function 240:Animal Control Fund 11: General Fund Expenditures 240 Payment to Other Agencies $ 28,171 $ 33,000 $ 40,000 Total General Fund Expenditures $ 28,171 $ 33,000 $ 40,000 GRAND TOTAL ANIMAL CONTROL EXPENDITURES $ 28,171 $ 33,000 $ 40,000

25 Function 140: Fire Fund 11: General Fund Revenues 3018 Emergency Management Levy $ $ 22,350 $ 21, Rental Permits $ 61,995 $ 60,000 $ 60, Federal Grant $ 10,450 $ $ 3382 Township Fees $ 60,219 $ 96,000 $ 106, Service Charges $ 54,633 $ 14,000 $ 14, Ambulance Charges $ 775,999 $ 750,000 $ 770, Hazardous Materials $ 17,571 $ 17,250 $ 17, Donations $ 4,259 $ $ 3763 Sale of Equipment $ $ $ 3822 Gas Tax Refund $ 2,120 $ 2,000 $ 2, Reimbursements $ 13,610 $ 10,000 $ 10,000 Total General Fund Revenues $ 1,000,856 $ 971,600 $ 1,001,170 Fund 21: Trust & Agency Revenues Retiree/COBRA Insurance Contributions $ 21,134 $ 17,500 $ 18, Employee Insurance Contributions $ 13,819 $ 11,792 $ 12,417 Total Trust & Agency Fund Revenues $ 34,953 $ 29,292 $ 31,067 Fund 11: General Fund Expenditures 010 Salaries $ 1,203,328 $ 1,174,633 $ 1,248, Clerical Salaries $ 83,870 $ 87,480 $ 91, Over Time Salaries $ 84,042 $ 88,000 $ 50, Part Time Salaries $ 14,265 $ 20, , Holiday Pay $ 36,245 $ 41,000 $ 38, Clothing Allowance $ 17,266 $ 17,200 $ 17, Medical Allowance $ 2,278 $ 2,500 $ 2, AllowancesLicenses $ 208 $ 500 $ Sick Leave $ 4,610 $ 10,500 $ 5, Protective Clothing $ 1,639 $ 2,500 $ 2, Health Allowance $ 380 $ 1,000 $ 1, Car Allowance $ 2,400 $ 2,400 $ 118 Haz Mat Allowance $ 15,430 $ 17,350 $ 17,350 $ *1 Total Personnel $ 1,465,961 $ 1,465,063 $ 1,605, Legal & Administrative $ 4,636 $ 4,500 $ 4, Payment to Other Agencies $ 22,881 $ 22,880 $ 23, Dues & Subscriptions $ 1,900 $ 1,500 $ 2, Laundry $ 546 $ 500 $ Postage $ 2,804 $ 2,400 $ 2, Vehicle Maintenance $ 30,665 $ 30,000 $ 33, Equipment Maintenance $ 10,674 $ 10,000 $ 11, Communications $ 9,581 $ 14,000 $ 14, Training $ 15,203 $ 23,000 $ 23, Travel & Conference $ 1,266 $ 1,250 $ 1, Building & Grounds Maintenance $ 18,954 $ 18,000 $ 18, Minor Equipment $ 3,633 $ 5,000 $ 5,000

26 Function 140: Fire 570 Vehicle Operating Supplies $ 33,473 $ 30,000 $ 34, Office Supplies $ 8,074 $ 9,000 $ 9, Hazard Materials $ 51 $ 1,000 $ 1, Medical Supplies $ 26,127 $ 27,500 $ 27, Medical SuppliesNon Disposable $ 5,073 $ 5,500 $ 5, Public Education $ 1,839 $ 2,000 $ 2, Federal Grant Expenditures $ 10,886 $ $ 639 Computer Equipment Upgrades $ 1,080 $ $ 2, Refunds $ 7,878 $ 7,750 $ 7,750 Total Operating $ 217,224 $ 215,780 $ 226, Other Capital Equipment $ 79,615 $ 171,000 $ 870 Structures $ $ $ Total Capital $ 79,615 $ 171,000 $ Total General Fund Expenditures $ 1,762,800 $ 1,851,843 $ 1,832,404 Fund 21: Trust & Agency Fund Expenditures 060 FICA $ 34,213 $ 34,250 $ 44, IPERS $ 7,525 $ 8,819 $ 14, Pension $ 357,487 $ 417,002 $ 435, Health Insurance $ 403,627 $ 430,755 $ 442, Retiree/COBRA Insurance Contributions $ 18,369 $ 17,500 $ 18, Employee Physicals Fire $ 91 $ $ Disability for Retirees $ 7,762 $ $ 10, Workers Compensation $ 215,360 $ 225,000 $ 248,000 Total Trust & Agency Fund Expenditures $ 1,044,434 $ 1,133,326 $ 1,213,732 Fund 23: LOST Fund Expenditures 010 Salaries $ 172,930 $ 194,532 $ 198,164 Total LOST Fund Expenditures $ 172,930 $ 194,532 $ 198,164 GRAND TOTAL FIRE REVENUES $ 1,035,809 $ 1,000,892 $ 1,032,237 GRAND TOTAL FIRE EXPENDITURES $ 2,980,164 $ 3,179,701 $ 3,244,300 *1 Added 2 POC Firefighters

27 Function 310:Library Fund 11: General Fund Revenues 3010 Property TaxesSupport $ 117,868 $ 118,906 $ 116, Utility Excise Tax $ 2,934 $ 2,828 $ 3, State Grant $ 3,836 $ 1,000 $ 1, County 28 E $ 58,984 $ 50,000 $ 50, Service Charges $ 3,698 $ 3,000 $ 3, City 28 E $ 3,836 $ 3,500 $ 3, Open Access $ $ 1,000 $ 1, Fines $ 15,890 $ 17,000 $ 15, Sale of Materials $ 1,514 $ 100 $ Donations $ 1,199 $ 1,000 $ 1, Eisele Estate $ 2,438 $ $ 3830 Refunds $ 188 $ 100 $ Reimbursements $ 2,048 $ 1,000 $ 1, ReimbursementsCIRLS $ 1,229 $ $ 3872 ReimbursementsAcc+ $ 1,229 $ 1,000 $ 1, Materials Recovery $ 450 $ 200 $ 200 Fund 21: Trust & Agency Revenues Total General Fund Revenues $ 217,341 $ 200,634 $ 195, Employee Insurance Contributions $ 3,477 $ 4,517 $ 5,042 Fund 11: General Fund Expenditures Total T & A Fund Revenues $ 3,477 $ 4,517 $ 5, Salaries $ 302,913 $ 299,704 $ 319, Part Time Salaries $ 31,476 $ 44,000 $ 44, Sick Leave Allowance $ 200 $ 900 $ Health Allowance $ 500 $ 900 $ 900 Total Personnel $ 335,089 $ 345,504 $ 365, Publications $ 45 $ 200 $ Data Processing $ 50,756 $ 48,000 $ 54, Dues & Subscriptions $ 922 $ 1,000 $ 1, Contractual Services $ 8,000 $ 8,000 $ 8, Postage $ 6,954 $ 8,500 $ 8, Printing $ 287 $ 200 $ Building Maintenance $ 48,949 $ 58,760 $ 58, Equipment Maintenance $ 3,682 $ 5,000 $ 5, Communication $ 1,853 $ 4,319 $ 4, Training $ 199 $ 900 $ Travel & Conference $ 2,001 $ 4,000 $ 4, UtilitiesGas $ 3,442 $ 8,000 $ 8,000

28 Function 310:Library 482 UtilitiesElectricity $ 28,252 $ 34,000 $ 34, UtilitiesWater $ 198 $ 424 $ Building & Grounds Maintenance $ 4,166 $ 5,000 $ 5, Minor Equipment $ 5,789 $ 8,000 $ 8, Office Supplies $ 17,269 $ 14,000 $ 17, Books $ 56,408 $ 55,000 $ 55, Videos / DVDs $ 4,274 $ 4,000 $ 4, Periodicals $ 11,859 $ 15,600 $ 15, Donations Expenses $ 668 $ 1,000 $ 1, Compact Discs $ 819 $ 4,000 $ 4, Enrich Iowa $ 3,827 $ 1,000 $ 1, Materials Recovery $ 1,214 $ 1,200 $ 1, Refunds $ 75 $ 200 $ 200 Total Operating $ 261,908 $ 290,303 $ 299, Equipment Reserve $ 13,336 $ 23,650 $ 45,248 *1 Total Capital $ 13,336 $ 23,650 $ 45,248 Total General Fund Expenditures $ 610,333 $ 659,457 $ 710,707 Fund 21:Trust & Agency Fund Expenditures 060 FICA $ 37,984 $ 41,213 $ 42, IPERS $ 42,191 $ 48,109 $ 50, Health Insurance $ 76,474 $ 94,944 $ 83, Workers Compensation $ 1,443 $ 2,300 $ 1,900 Total Trust & Agency Fund Expenditures $ 158,092 $ 186,566 $ 178,955 Fund 23: LOST Fund Expenditures 010 Salaries $ 172,930 $ 194,532 $ 198,164 Total LOST Fund Expenditures $ 172,930 $ 194,532 $ 198,164 GRAND TOTAL LIBRARY REVENUES $ 220,818 $ 205,151 $ 200,667 GRAND TOTAL LIBRARY EXPENDITURES $ 941,355 $ 1,040,555 $ 1,087,826 *1 PC, Laser Printer $10,100; Microfilm Scanner, Audio System $9,000, Exterior Repairs $26,148

29 Function 410: Golf Fund 59: Golf Fund Revenues 3432 Fees $ 222,453 $ 305,000 $ 285, Concessions $ 67,211 $ 72,500 $ 75, Sale of Merchandise $ 64,928 $ 55,000 $ 65, Rents $ 86,706 $ 108,000 $ 95, Sale of Used Equipment $ $ 7,000 $ 3770 Misc Income $ 5,088 $ $ 3830 Refunds $ 2,020 $ $ 3831 Employee Insurance Contributions $ 345 $ 370 $ 516 Total Golf Fund Revenues $ 448,751 $ 547,870 $ 520,516 Fund 59: Golf Fund Expenditures 010 Salaries $ 137,956 $ 129,403 $ 140, Part Time Salaries $ 68,473 $ 80,000 $ 80, FICA $ 15,108 $ 16,019 $ 16, IPERS $ 12,270 $ 11,556 $ 12, Health Insurance $ 43,958 $ 50,858 $ 42, Workers Comp $ 3,124 $ 4,100 $ 4, Allowance $ 134 $ 200 $ Clothing Allowance $ 1,164 $ 1,450 $ 1, Sick Leave Allowance $ 841 $ 500 $ 500 Total Personnel $ 283,028 $ 294,086 $ 298, Dram Shop/Permits $ 1,330 $ 1,500 $ 1, Pro Incentives $ 6,729 $ 2,500 $ 2, Advertising $ 5,348 $ 5,000 $ Dues & Subscriptions $ 1,677 $ 2,000 $ 1, General Insurance $ 7,610 $ 8,000 $ 8, Contractual Services $ 9,930 $ 9,000 $ 9, Printing $ 8 $ 200 $ Building Lease $ $ 750 $ 390 Equipment Lease $ 12,064 $ 9,000 $ 12, Building Maintenance $ $ 6,000 $ 2, Vehicle Maintenance $ $ 6,500 $ 2, Communication $ 2,183 $ 1,500 $ 2, Training $ 245 $ 481 UtilitiesGas $ 2,725 $ 4,500 $ 4, UtilitiesElectricity $ 9,362 $ 11,000 $ 11, UtilitiesWater $ 13,174 $ 3,000 $ 5, Building & Grounds Maintenance $ 13,895 $ 22,000 $ 20,000