DRAFT TOWN OF LANTANA, FLORIDA BUDGET WORKSHOP JULY 10, 2017 FISCAL YEAR 2017/18

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1 BUDGET WORKSHOP JULY 10, 2017 FISCAL YEAR 2017/18 TOWN OF LANTANA, FLORIDA

2 TABLE OF CONTENTS Significant Budget Factors... 1 Summary of Funds... 4 Capital Outlay... 6 General Fund Revenues... 8 General Fund Expenditures Police Education Fund Revenues & Expenditures Grants Fund Revenues & Expenditures Utility Fund Revenues Utility Fund Expenditures Insurance Fund Revenues & Expenditures... 45

3 The significant factors affecting the formulation of the Fiscal Year 2017/18 budget includes: General Fund 1. Millage Rate and Property Tax Revenue: Proposed Millage Rate is $ per thousand dollars of taxable value; an increase of 6.7% over the roll-back rate of Anticipated property tax revenues are $2,941,319; an increase of $187,834 compared to FY 2017 s budgeted revenue of $2,753,485. Property taxes are projected to account for 26.6% of anticipated revenues in FY 2018 as compared to 24.3% for FY Palm Beach County Property Appraiser Notification: A 7.4% increase in the value of taxable property within the Town; from $889.9 million to $955.7 million. Based on the new property values, one mill generates revenues of approximately $907,924 (assuming a 95% collection rate). 3. Insurance Costs (all funds): General Liability, Property, Casualty and Workers Compensation Insurance current market conditions are projecting a 10% rate increase in property lines, 10% rate increase in liability and 15% in workers compensation insurance. Health insurance (health and dental) is estimated to cost the Town $1,284,600, a 17% increase. Rates are not available but are expected to be received mid-july. 4. Pension: Police Pension (defined-benefit plan) is projected to increase from 18.39% to 43.59% of covered payroll for 31 active employees. The cost will increase $489,398 to $904,992, of which the State is anticipated to provide $119,700 from insurance proceeds. A one-time credit of $135,000 will be used to offset next year s cost. General employees pension (defined contribution) is budgeted for a 7% contribution with a match of up to 2%; total of up to 9% paid by the Town. The cost for 61 employees is $253,800; an increase of $24, A Cost of Living Adjustment (COLA) has been included and calculated at 2.4% based on March s Consumer Price Index. The merit plan is budgeted with a 0-5% range for general employees based on their annual evaluation and up to 5% for bargaining unit members pursuant to the Police Department s Career Development Program. 6. Department personnel changes include the following: Operations Reduce one part-time worker (outsource). Police Increase one officer and one dispatcher position. Finance Reclassify the Accounting & Utilities Clerk to Accounting Technician. Development Services Modify Building Department Coordinator to a full-time position. Library Increase one part-time assistant at 28 hours per week. 500 Greynolds Circle Lantana, FL (561) Fax (561)

4 7. Surplus of $54,513 held in contingency account. 8. Capital requests included in the budget are listed below: DESCRIPTION DEPARTMENT AMOUNT Computer Replacements: Executive Assistant Administration $ 1,800 Accounting Technician Finance 1,700 Police mobile units (4) Police 10,000 Police report writing stations (2) Police 3,000 Desk & accessories for Accounting Technician Finance 1,325 Library books Library 20,000 Town-wide improvements Operations 18,793 Sports Park groomer Operations 18,000 Sidewalk from sports park to police station (funded Operations 4,000 by new sales tax) Replacement patrol vehicle & related accessories Police 47,265 Replacement motorcycle & related accessories Police 31,933 Electronics for Police Department's training & E.O.C. Police 7,000 room $ 164,816 Utility Fund 1. Budgeted revenues are anticipated to increase $365,411, or 6.5%. 2. Water and wastewater rates will increase 1.9% and are anticipated to recognize an additional $60, Repayment of 2012 bonds and 2003 Water Treatment Plant debt is budgeted at $860, Surplus of $179,946 held in contingency account. 500 Greynolds Circle Lantana, FL (561) Fax (561)

5 5. Capital purchases to be funded are listed below: DESCRIPTION DEPARTMENT AMOUNT Computer Replacements: Customer Service Technicians (2) Finance $ 3,000 Utility Billing Accountant Finance 1,500 Water plant upgrades to filters, computer Operations 252,783 system & high service pumps Camera system to inspect wastewater lines Operations 60,000 Replacement pumps & valves at water plant Operations 35,000 Towable air compressor for utility line repairs Operations 30,000 $ 382,283 I would like to thank the Finance Department, all Town department heads and their staff for their hard work and efforts in preparing this budget. It is through their combined efforts that I am able to present this budget document to the Town Council. I express my sincere appreciation to the Mayor and Town Council for their vision, guidance and support. Respectfully submitted, Deborah S. Manzo Town Manager 500 Greynolds Circle Lantana, FL (561) Fax (561)

6 Town of Lantana Summary of All Funds GENERAL FUND FY16 ACTUAL FY17 ADJUSTED BUDGET FY17 PROJECTED ACTUAL FY18 PROPOSAL Revenue 12,112,540 10,948,386 11,316,802 11,040,228 Expenditure 10,473,907 10,948,386 11,120,908 11,040,228 Revenues over/(under) expenditures 1,638, ,894 - POLICE EDUCATION FUND Revenue 3,669 5,394 4,890 4,890 Expenditure 4,430 5,394 5,394 4,890 Revenues over/(under) expenditures (761) - (504) - GRANTS FUND Revenue 84, , ,382 36,900 Expenditure 100, , ,596 36,900 Revenues over/(under) expenditures (16,224) - 69,786 - UTILITY FUND Revenue 6,473,558 9,645,591 5,955,749 5,994,581 Expenditure 4,606,341 9,645,591 9,697,727 5,994,581 Revenues over/(under) expenditures 1,867,217 - (3,741,978) - INSURANCE FUND Revenue 352, , , ,490 Expenditure 352, , , ,490 Revenues over/(under) expenditures (100,000) - 4 -

7 Town of Lantana Summary of All Funds ALL FUNDS TOTAL FY16 ACTUAL FY17 ADJUSTED BUDGET FY17 PROJECTED ACTUAL FY18 PROPOSAL Revenue 19,026,739 21,496,573 18,244,573 17,559,089 Expenditure 15,537,874 21,496,573 21,721,375 17,659,089 Revenues over/(under) expenditures 3,488,865 - (3,476,802) (100,000) - 5 -

8 Town of Lantana Capital Outlay Town Administration Fund Account Number General Utility Replacement computer & accessories for Executive Assistant ,800 - TOTAL TOWN ADMINISTRATION 1,800 - Finance Police Desk & accessories for Accounting Technician ,325 - Computer & accessories for Accounting Technician ,700 - Replacement computers & accessories for Utility Billing Accountant, & two Customer Service Technicians ,500 TOTAL FINANCE 3,025 4,500 Electronics for Police Department's training & E.O.C. room ,000 - Replacement motorcycle & related accessories ,933 - Replacement patrol vehicle & related accessories ,265 Annual replacement of laptops for mobile units ,000 - Two replacement computers used as police report writing stations ,000 - TOTAL POLICE 99,198 - Operations Town-wide landscaping, trees & benches ,793 New sidewalk from Sports Park to new Police Station (one cent sales ,000 - tax proceeds) Sports Park field groomer ,000 - Camera system to inspect wastewater lines ,000 Towable air compressor used for utility line repairs ,000 Water plant upgrades to filters, computer system & high service ,783 pumps Replacement of pumps and valves at water plant ,000 Library Proposed Cost TOTAL OPERATIONS 40, ,783 Library Books ,000 - TOTAL LIBRARY 20,000 - TOTAL BY FUND $ 164,816 $ 382,

9 GENERAL FUND REVENUES - 7 -

10 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP CURRENT 2,344,253 2,594,597 2,753,485 2,771,879 2,753,485 2,941,319 DISCOUNT 79,162-88, , DELINQUENT 1,645 16,795 8,000 4,100 8,000 8,000 1ST LOCAL OPTION FUEL TAX 197, , , , , ,194 2ND LOCAL OPTION FUEL TAX 92,374 93,391 93,387 49, , ,367 INSURANCE PREM-PD PENSION 101, ,700 96, , ,700 LOCAL GOV INFR TAX-1-CENT , , ,352 ELECTRICITY 664, , , , , ,011 GAS 10,376 17,675 10,800 8,838 12,000 12,000 COMMERCIAL-SW ANNUAL FEE 20,750 23,000 20,320 17,100 18,839 18,839 COMMERCIAL 9.74% 66,092 80,324 73,417 69,060 77,008 77,008 RESIDENTIAL-SW ADM FEE 291, , , , , ,223 RESIDENTIAL 9.74% 58,610 58,720 58,958 56,884 58,958 60,597 ELECTRICITY 844, , , , , ,948 WATER 281, , , , , ,478 GAS 55,961 54,904 57,943 43,348 56,150 56,150 COMMUNICATION SERVICE TAX 272, , , , , ,870 BUSINESS SERVICE TAX 221, , , , , ,802 PENALTY ON BUS. SRVC TAX 4,462 5,640 5,917 4,918 5,319 5,319 BUILDING PERMITS 339, , , , , ,315 SOLID WASTE SPCL ASSESSMT 602, , , , , ,150 GAS LINE ASSESSMENT-HYPO 79,037 79,148 77,863 75,308 77,863 77,863 PERMIT SURCHARGE-TRAINING 1,057 2,501 1, OTHER BLDG & ZONING FEES 31,436 22,785 30,000 22,280 28,504 28,504 US DOJ VEST REIMB GRANT 0 4, ,145 2,145 0 SLOT REIMBURSEMENT 7,398 3, FEMA REIMB.-FEDERAL 36, ,951 12,951 0 POLICE BLDG-DEPT ECON OPP , ,000 0 FL DEPT OF ENVIRON PROTEC 0 1,000, FEMA REIMB.-STATE 6, ,618 3,618 0 FL LIBRARY COOP 5,970 5,215 5,215 4,281 4,281 4,281 STATE REVENUE SHARING 349, , , , , ,300 MOBILE HOME LICENSES 25,078 24,056 24,094 20,047 23,235 23,235 ALCOHOLIC BEVERAGE LIC. 14,351 11,966 14,000 7,380 12,000 12,000 HALF CENT SALES TAX 820, , , , , ,437 COUNTY 911 REIMBURSEMENT 24, , PBC BOCC 0 1, FIND GRANT 0 50,237 53,762 52,275 52,275 0 COUNTY BUSINESS SRVC TAX 24,618 22,938 21,309 13,570 24,672 24,672 SWA SHARED REVENUE-RECYCL 8,879 6,991 5,929 6,274 10,447 10,447 CHARTER SCHOOL 17,488 18,093 18,093 19,026 19,026 19,787 ALARM FEES 1,755 2,855 2,306 1,230 2,075 2,075 POLICE REIMBURSABLE DUTY 106, , , , , ,

11 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP HYPOLUXO INTERLOCAL 553, , , , , ,727 SOUTH PALM INTERLOCAL 56,919 58,057 59,219 59,219 59,216 60,519 MANATEE PATROL 16,144 17,588 17,588 8,794 8,794 15,000 JR. LIFEGUARD PROGRAM 0 1,050 1, ,666 1,666 METERED PARKING 250, , , , , ,499 PARKING DECALS 29,330 27,380 27,450 25,979 26,049 26,049 BOAT TRAILER DECALS 9,800 8,550 8,723 8,750 9,244 9,244 NATURE PRESERVE MAINT 52,067 52,258 52,752 44,059 52,923 53,998 SPORTS PARK FEES 0 14,119 10,000 31,530 35,000 35,000 COURT FINES 22,533 16,725 20,000 17,411 18,796 18,796 PARKING VIOLATIONS 78,224 76,303 74,088 66,188 79,121 79,121 CODE VIOLATIONS 222, ,664 90, , ,000 90,000 INTEREST INCOME 23,425 29,037 30,035 36,084 42,469 42,469 DUNE DECK 38,970 40,158 40,502 33,906 40,713 41,344 SPRINT TOWER 62,718 63,476 70,758 66,908 70,497 74,442 FIRE STATION 63,800 60,000 60,000 60,000 60,000 60,000 RG CELL TOWER 20,050 20,651 21,218 19,450 21,270 21,325 TOWN PARKS 1,500 15,750 15,000 15,000 15,000 15,000 SALE OF EQUIPMENT 68,720 5,141 6,500 6,902 6,902 2,000 SPECIAL EVENT DONATIONS 2, OTHER CONTRIB/DONATIONS 782, ,650 22,100 23,350 23,350 20,000 MISCELLANEOUS REVENUES 71,351 85,380 83,023 65,446 73,882 73,882 INSURANCE REIMBURSEMENTS 6,862 39,036 2,186 17,312 15,806 0 FUEL TAX REIMBURSEMENT 3,294 3,328 4,436 4,824 4,824 4,824 SETTLEMENTS 1, TRANSFER FROM OTHER FUNDS 0 23, ,000 CARRYFORWARD , **** GENERAL FUND 10,390,703 12,112,540 10,948,386 8,480,794 11,316,802 11,040,

12 GENERAL FUND EXPENDITURES

13 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP COUNCIL ADMINISTRATION REGULAR SALARIES 19,800 22,440 28,380 20,400 28,380 31,680 FICA TAXES 1,484 1,697 2,200 1,544 2,200 2,450 HEALTH INSURANCE 42,852 41,412 48,000 34,052 48,000 52,900 LIFE INSURANCE WORKERS COMPENSATION TRAINING OTHER PROFESSIONAL SRVCS 36,000 36,000 36,000 27,000 36,000 0 TRAVEL & PER DIEM 908 1,168 1, ,434 PRINTING & BINDING OFFICE SUPPLIES OTHER OPERATING SUPPLIES MISC OTHER SUPPLIES , ,700 2,700 BOOKS, PUBS, SUBS, MEMBER 7,174 7,887 12,000 4,318 4,350 12,000 CONTINGENCY *** COUNCIL 108, , ,433 88, , ,948 TOWN MANAGER ADMINISTRATION REGULAR SALARIES 86,611 88,507 95,800 65,990 95, ,900 OVERTIME LONGEVITY BONUS TUITION 1, FICA TAXES 6,367 6,291 7,400 4,480 7,400 7,800 GENERAL EMPLOYEES PENSION 3,500 7,658 8,200 5,669 8,200 8,600 HEALTH INSURANCE 13,239 9,902 18,000 10,460 18,000 16,500 LIFE INSURANCE 1,240 1,237 1,400 1,036 1,400 1,450 WORKERS COMPENSATION TRAINING TRAVEL & PER DIEM , ,475 COMMUNICATION SERVICES 1,355 1,493 1, , POSTAGE ,625 ELECTRIC, WATER & GAS ,000 RENTALS & LEASES GENERAL LIABILITY 1,829 1,760 2,100 1,575 2,100 2,210 VEHICLE REPAIR CAPITAL EXPENSE RECLASS PRINTING & BINDING PRINTING NEWSLETTER 1, ,200 3,496 6,200 7,200 MANAGER'S EXPENSE , ,100 OTHER CURRENT CHARGES OFFICE SUPPLIES

14 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP GAS OIL LUBE 1, , ,250 OTHER OPERATING SUPPLIES BOOKS, PUBS, SUBS, MEMBER COMPUTER/SOFTWARE EQUIP ,800 *** TOWN MANAGER 120, , ,380 96, , ,688 TOWN CLERK REGULAR SALARIES 32,013 46,815 41,600 27,307 41,600 42,400 LONGEVITY/BONUS/TUITION FICA TAXES 2,496 3,317 3,200 1,851 3,200 3,250 GENERAL EMPLOYEES PENSION 1,345 3,020 3,200 2,252 3,200 3,250 HEALTH INSURANCE 3,923 5,919 7,500 6,349 7,500 8,900 LIFE INSURANCE WORKERS COMPENSATION TRAINING CONTRACTUAL SERVICES 1, ,378 2,682 3,378 3,378 TRAVEL & PER DIEM , ,320 1,392 COMMUNICATION SERVICES RENTALS & LEASES 2,470 3,004 2,959 2,283 3,240 3,341 MISC REPAIR & MAINTENANCE 1,282 3, CAPITAL EXPENSE RECLASS PRINTING & BINDING ADVERTISING 6,154 7,871 6,600 3,327 6,600 7,800 ELECTION EXPENSE ,420 8,517 8,520 11,921 OFFICE SUPPLIES MISC OTHER SUPPLIES BOOKS, PUBS, SUBS, MEMBER MACHINERY & EQUIPMENT COMPUTER/SOFTWARE EQUIP 0 1, ,257 1,257 0 *** TOWN CLERK 55,099 80,757 81,107 57,708 81,592 87,535 FINANCE ADMINISTRATION REGULAR SALARIES 93, , ,100 76, , ,800 PART-TIME SALARIES OVERTIME LONGEVITY/BONUS/TUITION 2, ,000 1,000 1,000 1,050 FICA TAXES 6,773 7,494 8,450 5,567 8,200 10,550 GENERAL EMPLOYEES PENSION 3,612 8,961 9,470 6,775 9,600 12,000 HEALTH INSURANCE 16,787 16,982 19,400 15,885 15,000 26,300 LIFE INSURANCE , ,075 1,

15 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP WORKERS COMPENSATION TRAINING AUDIT SERVICES 18,000 20,500 21,500 18,500 18,500 22,000 CONTRACTUAL SERVICES 1, TRAVEL & PER DIEM , ,275 1,375 COMMUNICATION SERVICES 1,231 1,341 1, ,400 POSTAGE 2,561 2, ,202 2,430 2,620 ELECTRIC, WATER & GAS 4,692 4,604 4,900 3,060 4,943 8,310 GENERAL LIABILITY 1,829 1,760 2,100 1,575 2,100 2,210 VEHICLE REPAIR FURN/EQUIP REPAIR & MAINT CAPITAL EXPENSE RECLASS PRINTING & BINDING 1,589 1,896 4, ,200 2,350 OTHER CURRENT CHARGES OFFICE SUPPLIES 1,438 1,497 1, ,565 1,565 GAS, OIL, LUBE MISC OTHER SUPPLIES BOOKS, PUBS, SUBS, MEMBER BUILDINGS IMPROVEMENTS MACHINERY & EQUIPMENT ,325 COMPUTER/SOFTWARE EQUIP 2, ,700 ** ADMINISTRATION 161, , , , , ,847 HUMAN RESOURCES REGULAR SALARIES 21,923 22,383 22,300 15,840 25,000 30,500 OVERTIME LONGEVITY/BONUS/TUITION FICA TAXES 1,687 1,714 1,720 1,214 1,800 2,350 GENERAL EMPLOYEES PENSION ,010 1,021 2,010 2,750 HEALTH INSURANCE 3,439 2,277 4,100 2,491 4,000 7,300 LIFE INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION 45 1,116 5, ,000 3,000 TRAINING EMPLOYEE TESTING CONTRACTUAL SERVICES TRAVEL & PER DIEM COMMUNICATION SERVICES PRINTING & BINDING ADVERTISING 549 1, ,459 2, OFFICE SUPPLIES MISC OTHER SUPPLIES

16 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP BOOKS, PUBS, SUBS, MEMBER COMPUTER/SOFTWARE EQUIP 0 1, ** HUMAN RESOURCES 30,939 34,050 39,015 24,626 40,437 48,935 INFORMATION TECHNOLOGY REGULAR SALARIES 55,183 55,715 59,200 41,734 59,200 62,500 OVERTIME LONGEVITY/BONUS/TUITION 1, FICA TAXES 4,362 4,316 4,610 3,244 4,610 4,900 GENERAL EMPLOYEES PENSION 1,981 4,226 4,400 3,088 4,400 4,650 HEALTH INSURANCE 6,658 7,024 7,700 6,276 7,700 14,700 LIFE INSURANCE WORKERS COMPENSATION TRAINING 1, ,150 1,535 2,935 2,150 CONTRACTUAL SERVICES 133 3,618 4,375 1,820 4,375 1,400 TRAVEL & PER DIEM COMMUNICATION SERVICES 6,369 4,498 5,476 3,059 5,000 5,210 POSTAGE GENERAL LIABILITY 4,268 4,106 4,850 3,638 4,850 5,090 SOFTWARE/COMPUTER MAINT 25,843 29,086 34,655 25,308 33,000 29,661 FURN/EQUIP REPAIR & MAINT CAPITAL EXPENSE RECLASS , PRINTING & BINDING OFFICE SUPPLIES MISC OTHER SUPPLIES 897 1, ,305 BOOKS, PUBS, SUBS, MEMBER COMPUTER/SOFTWARE EQUIP 6,442 34,403 9,850 9,574 9,850 0 COLOR LASER PRINTER COMPUTER HARD/SOFTWARE 0 5, CAPITAL OUTLAY RECLASS ** INFORMATION SYSTEMS 118, , , , , ,211 *** FINANCE 310, , , , , ,993 LEGAL COUNSEL LEGAL COUNSEL TOWN ATTORNEY 92,396 81, ,000 40,380 66, ,000 OUTSIDE LEGAL 10,579 21,232 30,000 34,002 40,000 40,000 *** LEGAL COUNSEL 102, , ,000 74, , ,000 POLICE ADMINISTRATION

17 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP REGULAR SALARIES 267, , , , , ,900 OVERTIME INCENTIVE 3,000 3,000 3,000 2,250 3,000 3,000 LONGEVITY/BONUS/TUITION 14,360 8,040 9,600 7,700 9,600 10,000 FICA TAXES 20,660 20,925 23,000 15,823 19,700 25,010 GENERAL EMPLOYEES PENSION 3,635 7,890 8,530 5,902 7,700 9,200 POLICE PENSION 39,988 40,417 31,695 27,518 36,300 74,356 HEALTH INSURANCE 46,752 45,808 50,700 42,306 56,000 58,700 LIFE INSURANCE 2,529 2,447 3,410 2,314 3,100 3,600 WORKERS COMPENSATION 6,781 7,446 8,900 6,645 8,900 11,200 TRAINING 574 1,505 2, ,500 1,215 UNIFORMS CONTRACTUAL SERVICES TRAVEL & PER DIEM 1,049 1,797 2, ,768 POSTAGE 1,067 1,129 1,300 1,298 1,300 1,300 ELECTRIC, WATER & GAS 5,010 4,961 5,000 2,981 5,200 0 RENTALS & LEASES 2,772 2,735 3,764 2,564 3,700 3,770 GENERAL LIABILITY 2,004 1,928 2,290 1,718 2,290 2,400 VEHICLE REPAIR 4,024 2,384 1,000 1,861 1,840 1,000 SOFTWARE/COMPUTER MAINT 42,276 44,307 48,300 45,071 45,100 48,700 FURN/EQUIP REPAIR & MAINT 420 6, ,360 1, CAPITAL EXPENSE RECLASS PRINTING & BINDING OFFICE SUPPLIES 1,259 1,484 2,500 1,212 1,300 2,619 GAS, OIL, LUBE , MISC OTHER SUPPLIES BOOKS, PUBS, SUBS, MEMBER 475 1,175 1, ,000 1,000 IMPROVEMENTS MACHINERY & EQUIPMENT GENERATOR-PD BLDG VEHICLES 29, ,057 33,263 35,057 0 COMPUTER/SOFTWARE EQUIP 2, ,600 3,475 3,600 0 ** ADMINISTRATION 500, , , , , ,438 UNIFORM DIVISION REGULAR SALARIES 1,147,913 1,271,169 1,480, ,852 1,380,000 1,664,880 POLICE REIMBURSABLE DUTY 89,741 96,775 90,000 76,344 92,000 95,000 PART-TIME SALARIES OVERTIME 163, ,439 60,000 88, ,000 50,000 INCENTIVE 17,400 15,330 13,800 11,000 13,000 15,120 LONGEVITY/BONUS/TUITION 38,880 15,920 16,700 13,200 16,700 16,300 FICA TAXES 105, , ,100 82, , ,900 GENERAL EMPLOYEES PENSION 1,207 2,286 2,840 1,933 2,600 3,

18 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP POLICE PENSION 379, , , , , ,000 HEALTH INSURANCE 227, , , , , ,900 LIFE INSURANCE 4,456 4,688 8,200 5,416 7,700 9,000 WORKERS COMPENSATION 51,397 57,756 70,300 52,491 70,300 89,600 TRAINING 625 1,200 1, EMPLOYEE TESTING 3,345 1,400 2,850 1,020 1,200 2,850 UNIFORMS 13,836 20,007 16,408 9,576 12,500 21,658 CONTRACTUAL SERVICES TRAVEL & PER DIEM 1, POSTAGE 1,542 1,782 1,900 1,898 1,900 1,900 ELECTRIC, WATER & GAS 6,045 5,945 6,000 3,741 6,200 27,000 RENTALS & LEASES , ,182 1,454 GENERAL LIABILITY 57,921 55,724 65,110 48,833 65,110 68,370 VEHICLE REPAIR 30,619 42,399 47,970 39,925 49,000 50,000 FURN/EQUIP REPAIR & MAINT 9,075 5,405 11,577 8,116 11,000 10,177 CAPITAL EXPENSE RECLASS 1,291 38, PRINTING & BINDING , OFFICE SUPPLIES 2,793 2,281 2,160 3,122 3,400 3,500 GAS, OIL, LUBE 44,850 40,197 40,000 31,321 40,000 45,000 SMALL TOOLS & EQUIPMENT 7,217 10,635 15,704 7,152 13,500 15,624 AMMUNITION 12,911 11,399 9, ,000 12,000 MISC OTHER SUPPLIES 2,652 3,240 7,400 3,491 6,500 4,400 BOOKS, PUBS, SUBS, MEMBER BUILDINGS , , ,100 0 IMPROVEMENTS SQUAD ROOM IMPROVEMENTS MACHINERY & EQUIPMENT 1, ,461 32,461 32,461 7,000 VEHICLES 38,242 81,598 78,417 76,934 78,417 79,198 2 PATROL VEHICLES & EQUIP COMPUTER/SOFTWARE EQUIP 95 11,174 10,000 7,546 10,000 13,000 DONATIONS 0 0 4, ,950 0 ** UNIFORM DIVISION 2,465,322 2,715,140 3,428,156 2,630,806 3,618,710 3,353,731 DETECTIVES BUREAU REGULAR SALARIES 155, , , , , ,000 OVERTIME 10,416 13,528 5,000 8,611 10,000 7,500 INCENTIVE 3,000 3,000 3,000 2,250 3,000 3,000 LONGEVITY/BONUS/TUITION 7,740 2,460 4,300 4,300 4,300 4,500 FICA TAXES 13,211 14,296 15,150 10,710 14,300 16,100 POLICE PENSION 33,459 35,258 29,100 25,151 29,100 67,875 HEALTH INSURANCE 18,199 17,909 19,600 16,268 19,800 22,700 LIFE INSURANCE ,000 WORKERS COMPENSATION 5,682 6,683 8,370 6,249 8,370 10,

19 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP TRAINING , UNIFORMS , ,800 1,800 CONTRACTUAL SERVICES 1,216 1,598 1,104 1,099 1,200 4,893 TRAVEL & PER DIEM COMMUNICATION SERVICES POSTAGE ELECTRIC, WATER & GAS 2,210 1,880 1,900 1,015 2,000 0 RENTALS & LEASES 1,592 1,532 1,728 1,088 1,620 1,800 GENERAL LIABILITY VEHICLE REPAIR 2,079 5,771 3,000 1,648 3,000 3,000 FURN/EQUIP REPAIR & MAINT 0 1,199 4,399 2,899 2,899 2,000 CAPITAL EXPENSE RECLASS 1, PRINTING & BINDING OFFICE SUPPLIES GAS, OIL, LUBE 6,088 2,311 2,500 1,561 2,000 2,500 SMALL TOOLS & EQUIPMENT 1, , ,250 MISC OTHER SUPPLIES , ,000 BOOKS, PUBS, SUBS, MEMBER 0 1,200 1,920 1,920 1,920 2,000 MACHINERY & EQUIPMENT VEHICLES 4, COMPUTER/SOFTWARE EQUIP 0 0 9,500 8,995 9,500 0 ** DETECTIVES BUREAU 272, , , , , ,438 SERVICES REGULAR SALARIES 173, , , , , ,750 PART-TIME SALARIES 10,974 8,931 5,200 4,820 8,200 5,200 OVERTIME 26,778 32,745 28,800 16,794 22,000 20,000 INCENTIVE LONGEVITY/BONUS/TUITION 5, FICA TAXES 16,071 16,845 17,200 12,187 17,000 20,725 GENERAL EMPLOYEES PENSION 5,950 12,154 13,300 10,413 13,300 18,000 POLICE PENSION HEALTH INSURANCE 38,740 35,435 43,200 35,620 46,200 64,500 LIFE INSURANCE ,200 WORKERS COMPENSATION TRAINING UNIFORMS 0 2,361 1, ,000 1,300 CONTRACTUAL SERVICES 30,695 31,543 35,142 24,069 31,500 35,390 TRAVEL & PER DIEM , ,750 COMMUNICATION SERVICES 56,294 54,820 49,433 44,254 51,300 56,994 POSTAGE ELECTRIC, WATER & GAS 9,743 9,698 10,400 6,169 10,400 0 RENTALS & LEASES

20 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP GENERAL LIABILITY 5,749 5,530 6,490 4,868 6,490 6,810 VEHICLE REPAIR FURN/EQUIP REPAIR & MAINT 14,881 15,069 21,010 18,090 18,090 21,010 CAPITAL EXPENSE RECLASS PRINTING & BINDING OFFICE SUPPLIES GAS, OIL, LUBE SMALL TOOLS & EQUIPMENT 0 1,200 1, , MISC OTHER SUPPLIES BOOKS, PUBS, SUBS, MEMBER 12,563 7,360 15,677 13,662 13,200 15,727 BUILDINGS MACHINERY & EQUIPMENT ,765 0 VEHICLES COMPUTER/SOFTWARE EQUIP 0 1, ** SERVICES 409, , , , , ,856 HYPOLUXO DIVISION REGULAR SALARIES 266, , , , , ,000 OVERTIME 23,146 15,900 15,000 13,798 15,500 15,000 INCENTIVE 3,920 4,570 5,280 2,830 4,100 3,000 LONGEVITY/BONUS/TUITION 10,900 6,400 4,400 1,500 4,100 4,800 FICA TAXES 22,461 23,465 23,300 17,680 23,000 24,000 POLICE PENSION 57,126 57,616 45,600 39,354 45, ,134 HEALTH INSURANCE 56,892 43,191 44,400 38,576 43,500 67,500 LIFE INSURANCE ,520 1,095 1,600 1,560 WORKERS COMPENSATION 9,646 10,501 12,880 9,617 12,880 15,200 UNIFORMS GENERAL LIABILITY 2,004 1,928 2,290 1,718 2,290 2,400 VEHICLE REPAIR 1,819 3,501 1,000 2,091 3,000 1,000 FURN/EQUIP REPAIR & MAINT GAS, OIL, LUBE 6,524 5,356 5,000 4,202 5,400 6,000 SMALL TOOLS & EQUIPMENT AMMUNITION MISC OTHER SUPPLIES VEHICLES ,498 41,125 44,498 0 ** HYPOLUXO DIVISION 463, , , , , ,794 *** POLICE 4,110,128 4,366,271 5,202,091 3,994,915 5,333,997 5,330,257 DEVELOPMENT SERVICES ADMINISTRATION REGULAR SALARIES 124, , ,160 92, , ,

21 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP OVERTIME LONGEVITY/BONUS/TUITION 3,600 1,500 1,600 1,600 1,600 1,700 FICA TAXES 8,983 8,546 10,250 7,027 10,250 10,900 GENERAL EMPLOYEES PENSION 4,420 9,069 11,610 7,458 11,610 11,300 HEALTH INSURANCE 20,238 17,755 21,500 15,923 21,500 15,900 LIFE INSURANCE 1,168 1,071 1, ,300 1,350 WORKERS COMPENSATION TRAINING 2, , ,500 2,000 CONTRACTUAL SERVICES 6,884 11,140 6,400 31,908 67,390 6,400 TRAVEL & PER DIEM 1,227 1,505 2, ,000 2,000 COMMUNICATION SERVICES 1,027 1,055 1, POSTAGE ELECTRIC, WATER & GAS 4,759 4,677 5,500 3,099 5,500 5,200 GENERAL LIABILITY CAPITAL EXPENSE RECLASS PRINTING & BINDING OFFICE SUPPLIES MISC OTHER SUPPLIES BOOKS, PUBS, SUBS, MEMBER COMPUTER/SOFTWARE EQUIP 3, ** ADMINISTRATION 184, , , , , ,550 CODE ENFORCEMENT REGULAR SALARIES 116, , ,000 88, , ,000 OVERTIME LONGEVITY/BONUS/TUITION 3, FICA TAXES 8,675 8,420 9,600 6,432 9,600 10,200 GENERAL EMPLOYEES PENSION 4,229 8,915 10,400 7,494 10,400 11,800 HEALTH INSURANCE 29,000 24,350 28,000 26,682 28,000 37,100 LIFE INSURANCE WORKERS COMPENSATION 4,010 3,436 3,480 2,598 3,480 4,300 TRAINING ,500 1,165 1,500 1,500 UNIFORMS TRAVEL & PER DIEM , ,000 1,000 COMMUNICATION SERVICES 2,609 2,609 2, POSTAGE 5,027 5,685 6,550 6,540 8,000 12,000 ELECTRIC, WATER & GAS 1, , ,500 5,200 GENERAL LIABILITY 1,742 1,676 2,010 1,508 2,010 2,110 VEHICLE REPAIR 2,798 1,480 1,800 1,310 1,800 1,800 CAPITAL EXPENSE RECLASS PRINTING & BINDING OFFICE SUPPLIES GAS, OIL, LUBE 2,137 1,436 3,000 1,297 2,400 3,

22 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP SMALL TOOLS & EQUIPMENT MISC OTHER SUPPLIES BOOKS, PUBS, SUBS, MEMBER MACHINERY & EQUIPMENT COMPUTER/SOFTWARE EQUIP ** CODE ENFORCEMENT 184, , , , , ,170 BLDG INSPECTIONS/PERMIT REGULAR SALARIES 71,213 74,613 79,000 53,258 79,000 96,700 OVERTIME LONGEVITY/BONUS/TUITION 2,850 1,300 1,400 1,400 1,400 1,500 FICA TAXES 5,662 5,752 6,200 4,142 6,200 7,520 GENERAL EMPLOYEES PENSION 1,421 3,063 3,250 2,252 3,250 6,600 HEALTH INSURANCE 7,112 7,026 7,700 6,257 7,700 23,400 LIFE INSURANCE WORKERS COMPENSATION 2, TRAINING ,060 1,100 1,100 INSPECTION SERVICES 35,840 37,380 39,640 23,880 39,760 39,640 CONTRACTUAL SERVICES 65,121 78,370 78,829 39,047 78,829 78,892 TRAVEL & PER DIEM , ,500 2,000 COMMUNICATION SERVICES 2,800 2,975 3, ,500 1,465 POSTAGE 1,151 1,302 1,500 1,498 1,500 1,500 ELECTRIC, WATER & GAS 1, , ,500 5,200 RENTALS & LEASES 1,576 1,772 1,500 1,548 2,000 1,700 GENERAL LIABILITY 3,745 3,604 4,300 3,225 4,300 4,520 SOFTWARE/COMPUTER MAINT 10,500 10,920 12,000 11,248 11,250 12,000 PRINTING & BINDING OFFICE SUPPLIES 613 1, SMALL TOOLS & EQUIPMENT BOOKS, PUBS, SUBS, MEMBER COMPUTER/SOFTWARE EQUIP 0 1,325 3,200 2,926 3,200 0 ** BLDG INSPECTIONS/PERMIT 214, , , , , ,687 *** DEVELOPMENT SERVICES 583, , , , , ,407 MARINE SAFETY REGULAR SALARIES 173, , , , , ,000 PART-TIME SALARIES 2, , ,000 OVERTIME 11,117 10,184 4, ,000 LONGEVITY/BONUS/TUITION 10,000 3,900 4,100 2,700 4,100 4,300 FICA TAXES 14,565 13,592 14,000 9,160 14,000 14,800 GENERAL EMPLOYEES PENSION 6,139 12,158 12,100 9,441 12,100 14,000 HEALTH INSURANCE 33,412 33,030 39,000 32,979 39,000 46,

23 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP LIFE INSURANCE WORKERS COMPENSATION 7,496 9,547 8,900 6,645 8,900 11,000 TRAINING 1, , ,200 1,500 EMPLOYEE TESTING UNIFORMS ,200 CONTRACTUAL SERVICES 950 1,747 1,203 1,065 1,200 1,203 TRAVEL & PER DIEM COMMUNICATION SERVICES 1,618 1,645 1,932 1,232 1,750 2,868 ELECTRIC, WATER & GAS 3,349 3,577 4,200 2,177 4,000 4,200 GENERAL LIABILITY 2,787 2,682 3,200 2,400 3,200 3,360 VEHICLE REPAIR , ,000 FURN/EQUIP REPAIR & MAINT CAPITAL EXPENSE RECLASS 20, JR LIFEGUARD PROGRAM , ,666 1,666 OFFICE SUPPLIES GAS, OIL, LUBE SMALL TOOLS & EQUIPMENT ,000 1,145 MISC OTHER SUPPLIES 1, BOOKS, PUBS, SUBS, MEMBER *** MARINE SAFETY 293, , , , , ,232 OPERATIONS ADMINISTRATION REGULAR SALARIES 111, , , , , ,800 OVERTIME LONGEVITY/BONUS/TUITION 4,250 2,750 2,900 1,700 2,900 3,050 FICA TAXES 8,734 10,712 11,700 7,988 11,700 12,300 GENERAL EMPLOYEES PENSION 3,767 11,436 12,900 8,897 12,900 13,580 HEALTH INSURANCE 9,767 16,329 17,900 14,676 25,000 20,800 LIFE INSURANCE 956 1,466 1,560 1,249 1,800 1,650 WORKERS COMPENSATION TRAINING , , UNIFORMS OTHER PROFESSIONAL SRVCS 7, ,500 CONTRACTUAL SERVICES ,300 2,237 3,500 4,060 TRAVEL & PER DIEM 0 0 1, , COMMUNICATION SERVICES 1,473 2,059 2,710 1,074 1,300 1,521 POSTAGE ELECTRIC, WATER & GAS 1, , ,200 1,602 RENTALS & LEASES 1,123 1,131 1, ,350 1,287 GENERAL LIABILITY 1,463 1,408 1,650 1,238 1,650 1,730 VEHICLE REPAIR ,000 3,169 3,500 3,

24 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP FURN/EQUIP REPAIR & MAINT BUILDING/AC REPAIRS 0 0 1, CAPITAL EXPENSE RECLASS PRINTING & BINDING OFFICE SUPPLIES 1, ,000 1,128 1,200 1,188 GAS, OIL, LUBE , ,000 1,000 MISC OTHER SUPPLIES ,476 1,906 2, BOOKS, PUBS, SUBS, MEMBER IMPROVEMENTS ,000 13,796 15,000 0 COMPUTER/SOFTWARE EQUIP 0 1, ** ADMINISTRATION 156, , , , , ,415 PUBLIC WORKS-STREETS/GROUNDS REGULAR SALARIES 216, , , , , ,000 OVERTIME 4,833 4,343 5,034 6,456 8,000 6,000 LONGEVITY/BONUS/TUITION 12,800 8,300 8,800 7,000 8,800 7,200 FICA TAXES 16,656 16,739 20,934 12,627 20,934 20,550 GENERAL EMPLOYEES PENSION 7,809 16,592 19,064 12,342 19,064 20,000 HEALTH INSURANCE 65,687 69,203 81,129 62,251 81,129 90,200 LIFE INSURANCE , ,252 1,250 WORKERS COMPENSATION 12,510 13,365 20,300 15,157 20,300 19,700 TRAINING 0 1,092 1, ,800 UNIFORMS 2,061 2,011 2,562 1,471 2,562 2,784 OTHER PROFESSIONAL SRVCS CONTRACTUAL SERVICES 690, , , , , ,880 TRAVEL & PER DIEM COMMUNICATION SERVICES 1,842 1,930 2, ,000 1,835 ELECTRIC, WATER & GAS 114, , ,800 79, , ,800 WASTE MGMT-TIPPING FEES 24,559 22,071 28,000 21,157 30,000 30,000 RENTALS & LEASES GENERAL LIABILITY 24,039 25,642 29,990 22,493 29,990 31,490 VEHICLE REPAIR 9,379 16,836 14,000 7,667 10,000 10,000 FURN/EQUIP REPAIR & MAINT 2, , ,750 2,500 STREET/SIDEWALK REPAIRS 62,541 70,138 71,614 9,138 91,614 10,000 R&M-1 CENT SALES TAX ,352 PARK REPAIR & MAINTENANCE 26,795 30,115 61,920 37,210 60,000 33,710 SPORTS FACILITY 0 38, LYMAN KAYAK PARK BEACH REPAIR & MAINT CAPITAL EXPENSE RECLASS 152, , OFFICE SUPPLIES GAS, OIL, LUBE 7,131 5,552 8,000 3,993 6,000 6,000 CHEMICALS 639 1,556 3, ,260 3,

25 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP SMALL TOOLS & EQUIPMENT 7,347 5,716 16,000 11,280 15,000 6,000 NATURE PRESERVE SUPPLIES 19,991 22,375 18,000 3,021 18,000 52,000 MISC OTHER SUPPLIES 3,990 2,731 4,366 2,261 4,366 3,500 BOOKS, PUBS, SUBS, MEMBER IMPROVEMENTS ,000 5,000 16,000 0 TOWNWIDE IMPROVEMENTS 47, ,742 18,865 45,742 18,793 PARK IMPROVEMENTS ,000 4,242 21,000 0 N LAKE DR PROPERTY IMPRVM 35, , BEACH PARKING LOT 88, PLAYGROUND REC CENTER 0 59, PLAYGROUND BEACH 0 32, E CENTRAL BLVD 0 4,046 2, ,271 0 PARK/NEIGHBORHOOD SIGNS ,200 6,210 13,200 0 PAVING ,267 46,839 89,267 0 SIDEWALK-BROADWAY 0 65,133 46, ,244 0 SIDEWALK-ARNOLD/GARNETT 0 12, PAVING-SALES TAX PROCEEDS ,733 54,733 4,000 MACHINERY & EQUIPMENT ,560 3,300 55,560 0 COMPUTER/SOFTWARE EQUIP 0 2, ** PUBLIC WORKS-STREETS/GROUNDS 1,658,866 1,929,416 1,839,034 1,118,123 1,907,814 2,225,577 SPORTS PARK REGULAR SALARIES 0 9,557 72,957 37,072 72,957 76,100 OVERTIME ,342 1,450 1,210 LONGEVITY/BONUS/TUITION FICA TAXES ,646 2,930 5,646 6,000 GENERAL EMPLOYEES PENSION 0 0 5,106 2,688 5,106 6,350 HEALTH INSURANCE ,071 7,331 20,071 17,800 LIFE INSURANCE WORKERS COMPENSATION 0 0 4,740 3,539 4,740 9,200 TRAINING UNIFORMS CONTRACTUAL SERVICES ,050 21,079 69, ,300 TRAVEL & PER DIEM COMMUNICATION SERVICES 0 0 1, ,200 1,224 ELECTRIC, WATER & GAS ,800 11,176 46,000 20,000 VEHICLE REPAIR , ,500 FURN/EQUIP REPAIR & MAINT 0 0 2, ,400 PARK REPAIR & MAINTENANCE ,726 6,991 36,726 10,614 BUILDING/AC REPAIRS 0 0 1, ,000 1,500 OFFICE SUPPLIES 0 1, GAS, OIL, LUBE 0 0 1, , CHEMICALS ,916 5,254 13,916 12,

26 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP SMALL TOOLS & EQUIPMENT 0 0 2, ,000 2,000 MISC OTHER SUPPLIES , ,136 2,271 BOOKS, PUBS, SUBS, MEMBER MACHINERY & EQUIPMENT ,776 34,629 34,776 18,000 ** SPORTS PARK 0 12, , , , ,638 VEHICLE MAINTENANCE REGULAR SALARIES 42,612 42,536 44,200 31,748 44,200 47,500 OVERTIME 803 1, LONGEVITY/BONUS/TUITION FICA TAXES 3,320 3,370 3,450 2,492 3,450 3,700 GENERAL EMPLOYEES PENSION 1,048 3,106 3,100 2,465 3,100 3,710 HEALTH INSURANCE 6,449 6,895 7,550 6,140 7,550 8,800 LIFE INSURANCE WORKERS COMPENSATION 1,241 1,623 1,570 1,173 1,570 1,950 TRAINING , , UNIFORMS CONTRACTUAL SERVICES , TRAVEL & PER DIEM COMMUNICATION SERVICES ELECTRIC, WATER & GAS 1, , ,100 1,100 GENERAL LIABILITY 2,091 2,011 2,380 1,785 2,380 2,500 VEHICLE REPAIR , ,000 FURN/EQUIP REPAIR & MAINT 2 1, CAPITAL EXPENSE RECLASS PRINTING & BINDING OFFICE SUPPLIES GAS, OIL, LUBE , ,100 CHEMICALS SMALL TOOLS & EQUIPMENT 1,681 1,469 2, ,000 2,000 MISC OTHER SUPPLIES 1,366 1,502 2, ,000 1,443 BOOKS, PUBS, SUBS, MEMBER MACHINERY & EQUIPMENT 0 0 4, ,500 0 ** VEHICLE MAINTENANCE 66,995 68,834 80,660 51,085 77,670 79,692 PUBLIC WORKS-FACILITIES REGULAR SALARIES 117, , ,020 68, , ,400 OVERTIME 5,807 4,926 2,630 2,055 2,630 3,000 LONGEVITY/BONUS/TUITION 4,900 1,700 1,800 1,800 1,800 1,900 FICA TAXES 9,163 8,071 8,220 5,337 8,220 8,500 GENERAL EMPLOYEES PENSION 4,354 7,693 8,470 4,960 8,470 8,650 HEALTH INSURANCE 36,412 24,261 26,650 19,551 26,650 31,300 LIFE INSURANCE

27 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP WORKERS COMPENSATION 4,775 4,773 4,800 3,584 4,800 5,700 TRAINING , ,000 UNIFORMS 1,089 1,130 1, ,385 1,418 CONTRACTUAL SERVICES 28,695 34,970 38,025 29,207 40,000 46,492 COMMUNICATION SERVICES 1,351 1,190 1, ELECTRIC, WATER & GAS 10,885 10,742 11,500 6,548 12,000 16,500 GENERAL LIABILITY 5,313 5,111 6,040 4,530 6,040 18,340 VEHICLE REPAIR 3,966 2,220 5,000 2,980 3,000 4,000 FURN/EQUIP REPAIR & MAINT , ,650 1,500 BEACH REPAIR & MAINT. 23,762 12,696 38,096 13,225 38,096 18,400 BUILDING/AC REPAIRS 42,065 52,070 58,419 28,795 64,419 36,900 CAPITAL EXPENSE RECLASS 94,872 56, OFFICE SUPPLIES GAS, OIL, LUBE 3,602 2,223 5,000 1,298 3,000 3,000 SMALL TOOLS & EQUIPMENT 1,425 1,307 2, ,000 2,500 MISC OTHER SUPPLIES 10,124 15,344 17,103 9,940 18,000 15,500 BOOKS, PUBS, SUBS, MEMBER SPORTS COMPLEX/FACILITY 2,309,147 1,187, IMPROVEMENTS , ,629 0 BEACH IMPROVEMENTS , ,000 0 A/C UNITS 0 3,000 19,000 2,802 19,000 0 PARKING METERS 14, , ,893 0 HEAVY EQUIPMENT 0 54, ** PUBLIC WORKS-FACILITIES 2,734,915 1,594, , , , ,285 *** OPERATIONS 4,617,313 3,800,474 2,908,733 1,679,980 2,981,522 3,242,607 SPECIAL EVENTS SPECIAL EVENTS WINTERFEST , ,000 1,880 4TH OF JULY 32,634 32,476 33,135 1,000 33,135 33,285 TOWN EVENTS 5,722 16,323 12,020 7,745 12,020 9,900 *** SPECIAL EVENTS 38,427 48,799 47,155 9,665 47,155 45,065 LIBRARY REGULAR SALARIES 65,057 66,143 69,000 49,964 69,000 75,000 PART-TIME SALARIES 19,130 17,917 22,800 11,711 22,800 40,555 LONGEVITY/BONUS/TUITION 3,650 2,000 2, ,100 2,200 FICA TAXES 6,681 6,529 7,130 4,679 7,130 9,010 GENERAL EMPLOYEES PENSION 2,692 5,753 6,000 4,316 6,000 6,500 HEALTH INSURANCE 6,554 7,022 7,750 6,294 7,750 9,000 LIFE INSURANCE

28 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP WORKERS COMPENSATION TRAINING CONTRACTUAL SERVICES COMMUNICATION SERVICES 3,578 3,621 3,600 5,221 5,500 3,600 POSTAGE ELECTRIC, WATER & GAS 7,785 7,515 10,400 4,791 10,400 10,400 RENTALS & LEASES 2,614 3,119 3,000 2,171 2,688 2,700 GENERAL LIABILITY 2,874 2,765 3,290 2,468 3,290 3,450 SOFTWARE/COMPUTER MAINT 2,722 2,828 3,500 2,700 2,900 3,000 OFFICE SUPPLIES 1,030 1,393 1,500 1,143 1,500 1,700 MISC OTHER SUPPLIES 1,883 2,101 2,600 1,903 2,400 2,800 BOOKS, PUBS, SUBS, MEMBER 3, , ,100 PERIODICALS 6,842 5,856 8,000 4,253 7,200 7,500 LIBRARY BOOKS 17,853 19,159 20,990 13,939 20,990 20,000 *** LIBRARY 155, , , , , ,725 SPORTS COMPLEX SPORTS COMPLEX SPORTS COMPLEX DEBT 115,938 59, SPORTS COMPLEX DEBT 6,019 1, GENERAL LIABILITY 2, *** SPORTS COMPLEX 124,570 60, NON-DEPARTMENTAL NON-DEPARTMENTAL EMPLOYEE ACTIVITIES 1,523 1,791 2,138 1,657 1,657 2,288 OTHER CURRENT CHARGES 37,416 38,579 52,382 30,024 52,382 54,970 BAD DEBT EXPENSE 576 1, IMPROVEMENTS , ,552 0 PROJECT GRADUATION OTHER GRANTS & AIDS ,300 5,300 5,300 1,000 CONTINGENCY , ,502 54,513 ** NON-DEPARTMENTAL 40,015 42, ,374 37, , ,271 LONG TERM DEBT STREETS & HWYS LOAN 275, , , , ,000 98,500 HYPOLUXO-GAS LINE PAYBACK , ,000 59,000 STREETS & HWYS LOAN 32,058 21,254 10,500 8,596 10,500 1,000 ** LONG TERM DEBT 307, , , , , ,500 TRANSFERS OUT

29 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP TRANSFERS TO OTHER FUNDS 0 17,161 10, ,000 0 ** TRANSFERS OUT 0 17,161 10, ,000 0 *** NON-DEPARTMENTAL 347, , , , , ,771 **** GENERAL FUND 10,969,049 10,473,907 10,948,386 7,311,577 11,120,908 11,040,

30 POLICE EDUCATION FUND REVENUES & EXPENDITURES

31 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP REVENUES POLICE EDUCATION FUND COURT FINES 2,647 2,287 1,901 2,297 3,290 3,290 PARKING VIOLATIONS 1,454 1,382 1,493 1,168 1,600 1,600 APPROPRIATED FUND BALANCE 0 0 2, *** POLICE EDUCATION FUND 4,101 3,669 5,394 3,465 4,890 4,890 EXPENDITURES POLICE UNIFORM DIVISION TRAINING 4,282 4,430 5,394 4,780 5,394 4,890 *** POLICE 4,282 4,430 5,394 4,780 5,394 4,

32 GRANTS FUND REVENUES & EXPENDITURES

33 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP REVENUES LOCAL LAW ENF BLK GRANT 3,965 3,789 4,023 4,023 4,023 0 CDBG , ,191 0 COUNTY 911 REIMBURSEMENT , ,500 0 PBC BOCC 0 29,417 80,502 72,768 72,768 0 INTERGOV'L COORDINATION P 32,400 32,400 36,900 34,200 36,900 36,900 MISCELLANEOUS REVENUES 0 1, TRANSFER FROM OTHER FUNDS 0 17,161 10, ,000 0 CARRYFORWARD , *** GRANTS FUND 36,365 84, , , ,382 36,900 EXPENDITURES POLICE SERVICES COMPUTER/SOFTWARE EQUIP 3,965 3,789 4,023 4,023 4,023 0 SOFTWARE/TRAINING-E , ,500 0 *** POLICE 3,965 3,789 18,523 4,023 18,523 0 DEVELOPMENT SERVICES ADMINISTRATION CONTRACTUAL SERVICES 32,400 32,400 36,900 27,675 36,900 36,900 IMPROVEMENTS 0 17,161 59,701 58,595 59,845 0 CDBG , ,328 0 *** DEVELOPMENT SERVICES 32,400 49, ,929 86, ,073 36,900 OPERATIONS PUBLIC WORKS-STREETS & GROUNDS CAPITAL EXPENSE RECLASS 0 47, IMPROVEMENTS ** PUBLIC WORKS-STREETS & GROUNDS , *** OPERATIONS , **** GRANTS FUND 36, , ,452 90, ,596 36,

34 UTILITY FUND REVENUES

35 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP WATER OPERATING REVENUE 2,883,964 2,930,260 2,880,941 2,102,354 3,081,484 3,113,839 WATER RECONNECT FEES 19,965 22,715 22,486 16,044 24,907 24,907 BACKFLOW CHARGES 10,850 11,050 10,775 11,725 11,200 11,200 WASTEWATER OPERATING 2,583,331 2,594,610 2,567,299 1,840,953 2,666,596 2,694,595 LATE FEES 80,875 73,201 73,623 44,025 64,429 64,429 ADMINISTRATIVE FEES 49,288 32,982 31,039 32,421 45,400 45,400 INTEREST INCOME 21,582 21,652 18,835 28,445 34,642 34,642 WATER IMPACT FEES 28, ,963 7,555 10,577 7,555 0 WASTEWATER IMPACT FEES 37, ,800 10,000 14,000 10,000 0 SALE OF EQUIPMENT 3, MISCELLANEOUS REVENUES 164, ,814 5,649 21,014 4,569 4,569 INSURANCE REIMBURSEMENTS 14,166 15, ,967 3,967 0 FUEL TAX REIMBURSEMENT 1,086 1, ,000 1,000 APPROPRIATED RETAINED EAR , CARRYFORWARD 0 0 3,446, **** UTILITY FUND 5,898,740 6,473,558 9,645,591 4,125,772 5,955,749 5,994,

36 UTILITY FUND EXPENDITURES

37 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP COUNCIL ADMINISTRATION REGULAR SALARIES 13,200 14,960 19,000 13,600 19,000 21,120 FICA TAXES 989 1,132 1,450 1,030 1,450 1,620 HEALTH INSURANCE 28,568 27,608 33,000 22,701 33,000 35,300 LIFE INSURANCE WORKERS COMPENSATION TRAINING OTHER PROFESSIONAL SRVCS 24,000 24,000 24,000 18,000 24,000 0 TRAVEL & PER DIEM PRINTING & BINDING OFFICE SUPPLIES MISC OTHER SUPPLIES , ,880 1,880 BOOKS, PUBS, SUBS, MEMBER 4,782 5,258 8,000 2,879 2,900 8,000 *** COUNCIL 72,497 74,442 88,737 59,267 83,364 69,407 TOWN MANAGER ADMINISTRATION REGULAR SALARIES 87,921 88,695 95,800 65,988 95, ,900 OVERTIME LONGEVITY BONUS TUITION 1, FICA TAXES 6,366 6,291 7,400 4,479 7,400 7,800 GENERAL EMPLOYEES PENSION 3,501 7,658 8,200 5,669 8,200 8,600 HEALTH INSURANCE 13,239 9,902 18,000 10,460 18,000 16,500 LIFE INSURANCE 1,240 1,237 1,400 1,036 1,400 1,450 WORKERS COMPENSATION TRAINING TRAVEL & PER DIEM , ,475 COMMUNICATION SERVICES 1,475 1,493 1, , POSTAGE ,625 ELECTRIC, WATER & GAS ,000 GENERAL LIABILITY 1,829 1,760 2,100 1,575 2,100 2,210 PRINTING & BINDING PRINTING NEWSLETTER 1, ,200 3,496 6,200 7,200 MANAGER'S EXPENSE , ,100 OTHER CURRENT CHARGES OFFICE SUPPLIES GAS OIL LUBE 1, , ,250 OTHER OPERATING SUPPLIES BOOKS, PUBS, SUBS, MEMBER *** TOWN MANAGER 121, , ,310 96, , ,

38 FISCAL YEAR 2017/18 BUDGET DOCUMENT PREPARED FOR JULY 10, 2017 WORKSHOP TOWN CLERK REGULAR SALARIES 21,667 31,279 27,700 18,204 27,700 28,230 LONGEVITY/BONUS/TUITION FICA TAXES 1,664 2,211 2,120 1,234 2,120 2,160 GENERAL EMPLOYEES PENSION 897 2,013 2,120 1,501 2,120 2,200 HEALTH INSURANCE 2,959 3,946 4,900 4,233 4,900 5,900 LIFE INSURANCE WORKERS COMPENSATION TRAINING CONTRACTUAL SERVICES ,252 1,788 2,252 2,252 TRAVEL & PER DIEM COMMUNICATION SERVICES RENTALS & LEASES 1,646 2,003 1,973 1,522 2,200 2,227 PRINTING & BINDING ADVERTISING 4,103 5,377 4,400 2,265 4,400 5,200 ELECTION EXPENSE ,280 5,678 5,700 7,947 OFFICE SUPPLIES MISC OTHER SUPPLIES BOOKS, PUBS, SUBS, MEMBER *** TOWN CLERK 36,436 50,350 53,918 37,669 53,460 58,129 FINANCE ADMINISTRATION REGULAR SALARIES 94, , ,100 76, , ,800 OVERTIME LONGEVITY/BONUS/TUITION 2, ,000 1,000 1,000 1,050 FICA TAXES 6,772 7,493 8,450 5,567 8,200 10,550 GENERAL EMPLOYEES PENSION 3,611 8,960 9,470 6,775 9,600 12,000 HEALTH INSURANCE 16,787 16,983 19,400 15,886 15,000 26,300 LIFE INSURANCE , ,075 1,300 WORKERS COMPENSATION TRAINING AUDIT SERVICES 18,000 20,500 21,500 18,500 18,500 22,000 CONTRACTUAL SERVICES 1, TRAVEL & PER DIEM , ,150 1,125 COMMUNICATION SERVICES 1,214 1,341 1, ,400 POSTAGE ELECTRIC, WATER & GAS 4,692 4,604 4,900 3,060 5,000 8,310 GENERAL LIABILITY 1,829 1,760 2,100 1,575 2,100 2,210 VEHICLE REPAIR FURN/EQUIP REPAIR & MAINT