City of Winfield, Kansas

Transcription

1 2005 Budget City of Winfield Page 1 City of Winfield, Kansas Table of Contents I. Budget Message...4 II. Summary Information Comparison Of Adopted Budgets...6 City Of Winfield Organization...7 The City Of Winfield Budget Process...8 History Of Mill Levy...9 Value Of Your City Of Winfield Tax Dollar...10 Mill Levy by Taxing Unit...11 One Cent Sales Tax Collections...12 Employee Benefits...13 III. Financial Position Sources Of Revenue...15 Revenue Detail and Expenditure Summary General Fund General Fund Flood Control Fund Special Parks And Recreation Fund Special Alcohol Programs Law Enforcement Trust Fund Water Preservation Fund Senior Citizens Fund Special Liability Fund LE, Ambulance And Fire Fighting Equipment Fund Gasoline Tax Fund Industrial Fund Tourism & Convention Fund Cemetery Improvement Fund Fairground Improvement Fund Library Fund Library Employee Benefits Fund Bond & Interest Fund Electric Fund Gas Fund Water Fund Refuse Fund Wastewater Fund Storm Water Fund Municipal Golf Course Management Services Fund Service Center Fund Special Improvement Fund

2 2005 Budget City of Winfield Page 2 TABLE OF CONTENTS (Continued) IV. Department Summaries General Fund Legal Department...30 Building Inspection...31 Police Department...33 Fire Department...35 Winfield City Lake...38 Park Department...41 Cemetery...43 Aquatic Facility...45 Street Department...47 Public Parking...48 Administrative Department...50 Baden Square...52 Flood Control Maintenance...54 Special Parks And Recreation...55 Special Alcohol Programs Fund...56 Law Enforcement Trust Fund...57 Water Quality Fund...58 Senior Citizens Center...59 Law Enforcement, Ambulance And Fire Fighting Equipment...61 Gasoline Tax Fund...62 Industrial Development Fund...64 Convention and Tourism Fund...65 Trolley Department...65 Convention And Tourism Fund...66 Cemetery Improvement Fund...67 Fairgrounds Improvement Fund...68 Library Fund...69 Library Employee Benefits...70 General Bond And Interest Fund...71 Electric Fund...75 Production Division...76 West Power Plant...78 Distribution...79 Transmission...81 Administration...82 Gas Fund...84 Distribution...85 Administration...87 Water Fund...89 Production...90 Distribution...92 Administration...94

3 2005 Budget City of Winfield Page 3 TABLE OF CONTENTS (Continued) Refuse Fund...95 Refuse Collection...97 Recycling Center...99 Wastewater Fund Administration Collection System Wastewater Treatment Veteran's Home Pump Station Storm Water Drainage Utility Municipal Golf Course Administration Maintenance Clubhouse Management Services Engineering Public Buildings M.I.S Customer Service Management Services Purchasing DOC Operational Services Fund Operation Center Service Center Special Improvement Fund...126

4 Page 4 City of Winfield 2005 Budget January 6, 2005 Honorable Mayor Ledy and City Commissioners Jarvis and McNeish City Hall Winfield, KS Dear Mayor and Commissioners: It is our pleasure to submit to you and the citizens of Winfield the official 2005 City of Winfield budget. This document outlines the resources to be obtained and dispensed to accomplish the goals and mission of the City of Winfield while serving the citizens of Winfield and the surrounding area. Even though there are many things to accomplish in 2005, we know that not everything that everybody wants done will be initiated this year. Most people will look at their tax bill and decide whether we helped or hurt them. For 2005, both property tax dollars to be collected and the mill levy rate for the City of Winfield will both decrease. Although individual taxes will go up or down, the total tax requirement of the city will decrease. For the 2005 budget, our mill levy has declined to mills, down mills from 2004 budget. This is the lowest mill levy for the City since Property tax dollars levied also decreased by $195,060 from the original 2004 levy (although never collected that amount). Due to the decline in property tax dollars, no true programming increases have been proposed for There are some bright spots going into Local sales tax collections increased by 9.65% between 2003 and This equates into an increase in local taxable sales by over $13 million. We increased our sales tax collections by $133,500, with one-half credited to General Fund and the other half placed in the Capital Improvement Fund. We also had a record year for building permit valuation. Our permit value was already at a record $15 million prior to USD 465 taking a permit for $12 million for the new Middle School. Although our single-family housing permits fell from 30 for 2003 to a still very respectable 27 for 2004, commercial and industrial building permits were exceptionally strong during the past year. We anticipate that commercial building will stay strong in 2005, although we don t expect another $25 million building year. In 2004, we contracted for the sale of all property owned by the City in both Thomas Canyon Estates and Quail Nest. Although we are not expecting to see a flurry of city sponsored capital improvements during 2005, we still will accomplish a number of major projects. We expect to award a bid for Phase II of the Bliss/Andrews Street project, which will include the installation of storm drainage, street reconstruction, water line replacement, and a block of sanitary sewer work.

5 2005 Budget City of Winfield Page 5 With the selling of the remaining lots in the Winfield Industrial Park in 2004, the City Commission has committed to maintain opportunities for economic development with a contract to purchase approximately 55 acres of the City of Winfield Utt Industrial Park. We have already sold the first 5 acres to Schwan s and are in discussion with other parties. The City will be responsible for installing the initial phase of infrastructure services into the park. As for economic development, 2005 will be the initial year for Cowley First, the successor to CCEDA. In addition to annual projects such as bare steel gas line replacement and overlay of streets and connecting link work, we have contracted for the final phase of electric line reconstruction under the FEMA program. We expect to be complete with all 2002 ice storm related work by the end of The system is much better today than it was prior to the wrath of nature in We will also complete a $5+ million upgrade of the water plant before the 2005 summer production season, including having our ozone disinfection system on line. To pay for this program plus improving the water distribution system in 2002, we increased water rates through a series of changes during the next three years. We also have increased refuse rates to cover an increase in landfill fees. This was the first refuse rate increase in over 8 years. We have a number of projects that continue to be in our work plan that may see action in The formation of the Kansas Power Pool will be an important tool in our energy portfolio as will reviewing the need for more on-site capacity. We need to review the status of the aerial platform and determine a replacement date. New requirements in 911 will also change the way we handle telephone calls and dispatching for the public safety sectors. On the planning front, we expect to initiate the corridor study of US-77, in a partnership with KDOT, City of Arkansas City and Cowley County. This is a very important step in determining the long-term growth potential and pattern of Cowley County. Finally, it is a pleasure to serve the community and a very dedicated City Commission. We appreciate your time, your energy and your enthusiasm in serving the citizens of Winfield. I also must acknowledge the dedicated and very competent group of City of Winfield employees. Our employees are the essence of Neighbors helping Neighbors. Respectfully submitted, Warren Porter City Manager

6 Page 6 City of Winfield 2005 Budget COMPARISON of ADOPTED BUDGETS Funds BUDGET BUDGET BUDGET BUDGET GENERAL FUND Legal 55,393 95,779 96,246 72,838 Bldg. Inspection 123, , , ,934 Police 1,810,308 1,753,902 1,744,633 1,263,761 Fire 1,551,640 1,512,597 1,411,418 1,015,211 Lake 254, , , ,163 Park 599, , , ,168 Cemetery 141, , , ,469 Swimming Pool 169, , , ,236 Street ,185 Public Parking 30,496 25,997 30,681 34,934 Baden Square 178, , , ,557 Administrative 1,997,875 2,052,865 1,944,814 1,560,403 TOTAL GENERAL FUND 6,912,716 6,959,419 6,761,291 5,639,859 Flood Control 169, , , ,321 Employee Benefit ,859 Spec. Parks & Recreation 85, ,549 93,000 * 32,328 Special Alcohol 34,690 36,130 51,918 35,103 Law Enforcement Trust 5,528 7,914 4,141 2,000 Water Preservation 38,375 38, Senior Citizens 10,142 11,115 20,623 21,554 Special Liability Expense 762, , , ,779 L.E., Fire, & Amb. Equip. 140, , , ,136 Gasoline Tax 851, ,888 1,135, ,180 Industrial Development 95,889 74,075 88, ,600 Tourism & Convention 101, , , ,182 Cemetery Improvement 80,500 80,000 75,986 67,392 Fairground Improvement 17,807 30,000 41,236 35,048 WRC-Building Reserve ,702 Library 365, , , ,062 Library Employee Benefits 21,861 23,000 23,777 31,777 General Bond & Interest 1,570,473 1,885,885 1,835,515 1,726,561 Electric 21,338,706 21,293,682 18,749,558 17,500,000 * Gas 7,000,393 6,558,000 5,823,635 * 5,305,839 Water 2,344,889 1,908,898 2,170,184 2,330,091 Refuse 1,192,665 1,392,952 1,295,192 1,565,442 Wastewater 1,825,991 1,840,927 1,837,792 1,799,527 Storm Water 247, , , ,661 Municipal Golf Course 813, , , ,300 Special Improvements 15,839 30,000 33,500 41,149 Management Services 2,527,121 2,348,853 * 2,158,111 2,096,024 Service Center 600, , , ,882 Total Published/amended Budgets 49,171,062 48,734,425 * 45,613,433 * 43,396,358 * *Original budget was amended at year-end

7 2005 Budget City of Winfield Page 7 City of Winfield Organization Citizens 3 City Commissioners Hospital Board Library Board Park Board Convention & Tourism Committee Building Trades Board City Manager City Planning Commission Board of Zoning Appeals Parking Advisory Committee Senior Citizens Advisory Committee Human Relations Commission Winfield Housing Authority Assistant to City Manager Director of Finance/City Clerk Personnel Director Director of Public Works/Engineering Director of Gas & Wastewater Utilities Director of Electric & Water Utlities Police Chief Fire Chief Director of Parks and Public Land

8 Page 8 City of Winfield 2005 Budget The City of Winfield Budget Process March 2004 Budget worksheets distributed to Department Heads April 2004 Department Heads submit initial budget requests for 2005 March 2005 Begin work on 2006 Budget May-June 2004 City Manager and budget review committee meet with Department Heads to review budget requests January 2005 Budget goes into effect December Budget document is published and distributed June 2004 Revenues and Expenses are combined and reviewed by budget committee November Budget reviewed for potential amendments June 2004 Follow-up meetings with Department Heads to review final proposed budget August 2004 Adopted Budget filed with County Clerk and State July 2004 Proposed Budget presented to City Commission August 2004 Public Hearing and Adoption of 2005 Budget July 2004 Final Budget published in local newspaper at least 10 days prior to public hearing

9 2005 Budget City of Winfield Page 9 History of Mill Levy TAX MILL TAX MILL TAX MILL TAX MILL TAX MILL Fund $'S LEVY $'S LEVY $'S LEVY $'S LEVY $'S LEVY General 1,017, ,041, ,734, ,778, ,659, Employee Benefits 468, , Special Liability 1, L.E., Amb & Fire Equip. 89, , , , , Industrial 21, , , , , Bond & Interest 611, , , , , Library 298, , , , , Library Emp Benefits 22, , , , , Totals 2,530, ,543, ,857, ,925, ,730, $3,000, $2,750, $2,500, $2,250, $2,000, $1,750, $1,500, Assessed Valuation Tax $'s Mill Levy Mills Year Valuation % Change ,371, % ,891, % ,578, % ,603, % ,453, % ,091, % ,824, % ,566, % ,885, % ,975, % Millions

10 Page 10 City of Winfield 2005 Budget VALUE OF YOUR CITY OF WINFIELD TAX DOLLAR MARKET VALUE OF HOME: $60,000 To determine assessed valuation, multiply by 11.5% $60,000 x 11.5% = $6,900 ASSESSED VALUATION: $6,900 To determine city tax liability, multiply assessed valuation by published mill levy $6,900 x = $ CITY TAX LIABILITY = $ MONTHLY EXPENSE FOR CITY SERVICES To determine the monthly expense for city services, divide tax liability by 12 months. $ divided by 12 = $27.08 per month The following list represents a sampling of the City s services provided for the $27.08 per month: Police Protection Fire Protection Community Planning/ Building Inspection Street Maintenance/Repair Park Maintenance City Lake Maint/Patrol Swimming Pool Street Lighting WAEMS Contribution Baden Square Maintenance Cemetery Maintenance City Administration Snow Removal Traffic Control & Marking Public Parking Services Municipal Improvements Flood Plain Management Legal Counsel Engineering Services Public Library MIS Services Animal Control Services Drug Task Force Services For comparison purposes, the following items denote common monthly expenses for a Winfield family: A 20-gallon tank of unleaded self-service fuel at $1.90/gallon would cost $ Basic cable television service and movie entertainment will cost the consumer $45.71 per month, which includes all taxes. The monthly cost of homeowners insurance for a $60,000 house is approximately $60.00 for a standard protection policy. All business and residences within the City of Winfield enjoy a Class 4 fire rating. The rural fire districts around Winfield have a Class 9 fire rating. According to a local insurance firm, a home insured for $60,000, with HO3 insurance, would cost a Winfield Resident $720 per year. The same home outside of Winfield with equivalent coverage would cost $920 in annual premiums. The savings of $200 in premiums accounts for 62% of the owners City tax liability.

11 2005 Budget City of Winfield Page 11 MILL LEVY BY TAXING UNIT UNIT of GOVERNMENT City of Winfield Cowley County U.S.D. # State of Kansas Cowley College Cowley Co. Area Vo. Tech TOTAL MILL LEVIES Levies City of Winfield 30% Cowley Co. Comm. College 11% Cowley County 22% State of Kansas 1% USD #465 36% OTHER COUNTY DATA POPULATION DATA POPULATIONS Cowley County 36,915 36,915 36,319 36,685 36,291 36,291 36,685 36,319 Winfield 12,090 11,804 11,533 11,899 12,206 12,206 12,158 12,016

12 Page 12 City of Winfield 2005 Budget One Cent Sales Tax Collections Increase (Decrease) ,515, % ,382,349 (1.21%) ,399, % ,385, % ,289,231 1,368, % (6.80%) ,383, % ,288, % ,218, % ,218, % 0 200, , , ,000 1,000,000 1,200,000 1,400,000 Collection Year Dollars Collected

13 2005 Budget City of Winfield Page 13 Employee Benefits The City of Winfield provides several benefit programs to all city employees. State and Federal legislation require FICA, KPERS or KP&F and FUTA benefits be offered by the employer and is based on the employee s wage. The balance of the benefits offered by the City of Winfield is by choice of the City Commission. The following is a brief synopsis of the current benefit package offered to City employees. FICA (Social Security) - Through the federal old age, survivors, disability and health insurance program, benefits are paid when family income is lost as a result of the employee s disability, retirement, or death. The current program is contributory with both the employee and employer contributing to the support and maintenance of the program. The City s FICA (Social Security) comparative data for City contributions is as follows: % 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% Kansas Public Employee Retirement System - KPERS is an umbrella organization that administers several public employee retirement programs. Membership is mandatory for all full-time City employees who are in covered positions regardless of their ages. Certain positions in the City are covered under a subsidiary system. The KPERS system like FICA provides retirement benefits and disability income as well as life insurance. KPERS is also a contributory system with the employee contributing 4% of his or her annual gross salary and the City s share is established by the KPERS Board of Directors on a yearly basis. The following is a synopsis of the City s contribution rates: % 2.78% 2.93% 2.93% 2.77% 3.52% 3.67% 3.52% 4.21% Kansas Police and Fireman s Retirement System - KP&F is a subsidiary program of the KPERS system designed for Police and Firefighters. The program covers our commissioned police officers and firefighters. Each member of the KP&F system contributes 7%, 4% or.94% of gross annual wages depending on which KP&F plan the employee is on. The City provides a contribution that is established by the retirement system board. The following reflects the current and comparative KP&F rates: % 15.2% 13.64% 13.2% 12.43% 12.22% 11.27% 13.88% 16.08% FUTA (Unemployment Insurance) - FUTA is one of the federally mandated programs that helps to provide relief to unemployed persons. Since the program is based on employer experience, the City has some control over the rate that it is required to pay. The City has pursued an aggressive policy of reviewing and taking appropriate action on each unemployment claim filed against the City, which has aided in minimizing increases in the City s rate. Comparative rate data is as follows: %.10%.10%.10%.10%.10%.31%.21%.10% Health and Dental Care Rising health care costs continue to be a concern. In 1994 it was determined that employees who selected a family plan would have to contribute towards the cost of health care. In 2003 employees selecting a single plan began contributing $10 per month towards the cost of health care City share of family plan Employee share of family plan Total cost of a family plan

14 Page 14 City of Winfield 2005 Budget EMPLOYEE BENEFITS FUND Workers Compensation - The City is partially self-insured for medical and assistance benefits in case of onthe-job accidents. Application for self-insurance status through the State of Kansas is submitted each year. Excess and catastrophic insurance is purchased through this fund to cover those claims that could result in extensive losses. Cafeteria Plan Contributions - Cafeteria plan contributions have been included in the employee benefits contributions fund and will provide budget authority to pay for particular employee benefits. A cafeteria plan provides employees the opportunity to design their benefit package to conform with their individual needs. Another advantage of having a cafeteria plan is that employees can reduce income taxes and increase spendable income by paying for their share of health and dental insurance premiums, unreimbursed health expenses and certain dependent care expenses on a before tax basis. When these items are paid through a cafeteria plan, employees do not have to pay federal income tax, state income tax or social security (FICA) tax on that money. Short-Term Disability Plan The City Commission of Winfield recognizes the value and importance of public service that is being provided to the citizens of Winfield by City employees. By establishing a short-term disability benefit plan the City will be providing financial assistance to regular employees who are unable to work for an extended period of time due to sickness or a non-occupational injury. This benefit will provide a certain amount of financial security to City employees and their families during a time when a City employee could potentially be without an income for a considerable length of time. An employee shall become eligible for a short-term disability benefit following sixty (60) calendar days of continuous disability due to sickness or a non-occupational injury. The benefit amount is fifty-percent (50%) of pre-disability earnings and shall be payable for up to a maximum of twenty-six (26) weeks. During an employee s career with the City, an employee may receive a short-term disability benefit for a maximum of fifty-two (52) weeks. Computer Purchase Program The purpose of the City s computer purchase program is to allow City employees to purchase computers for use at home. Employees who have computers at home will be able to continue developing their computer skills. Employees will be able to purchase computer equipment and some software from local vendors and make payments for the equipment through bi-weekly payroll deduction for one year, interest free. Employee Tuition Reimbursement Program The City s employee tuition reimbursement program has a maximum City contribution level of $1,000 per budget year. Employees choose where they take classes, how many hours they want to take and the City will pay 50% of the cost up to $1,000 per budget year. Only full-time employees are eligible for the program and the course or training must be relevant to the employee s current position, another position or a requirement of a degree completion program. Reimbursement will be made after the course or training is completed, and the employee must receive at least a C grade or a pass for a pass/fail program to be eligible for reimbursement.

15 2005 Budget City of Winfield Page 15 Sources of Revenue Revenue Source K.S.A./Ordinance Authorization Paying Agent State Distribution Dates Allocation Formula Fund Receiving Revenue State Highway Aid (SCCHF) State 1/15, 4/15, 7/15, 10/15 per capita basis Gasoline Tax State Highway Aid (Demand Trfr) c County 1/15, 4/15, 7/15, 10/15 Population Gasoline Tax Highway Aid-connecting links (KLINK) State Jan., April, July, Oct. $3,000 per lane mile General Alcoholic Beverage Tax 79-41a01 State 3/15, 6/15, 9/15, 12/15 10% gross receipts tax- 30% to state, 70% to city General, Spec. Parks, Spec. Alcohol Transient Guest Tax d State 1/15, 4/15, 7/15, 10/15 2% to State, Balance to City Convention & Tourism Ad Valorem Taxes a County 1/20, 3/5, 5/20,7/20, 9/5, 10/31 Adopted levies per budget All taxing funds Motor/RV/Truck Taxes County 1/20, 3/5, 5/20,7/20, 9/5, 10/31 Ratio of prior year levy All taxing funds Local Sales Taxes State Monthly one-cent sales tax General/CIP Telephone Franchise Tax Ord.# 3709 SBC 1/10, 7/10 $2.00/access line/month General CATV Franchise Tax Ord. # 3558 Cox Comm. Monthly 5% of gross revenues General Payment in Lieu of Taxes (PILOT) Res. # 1578 Winfield Housing Authority Annual 10% of cash rent receipts All taxing funds Payment in Lieu of Taxes (PILOT) Res. # Ev. Good Sam. Annual $2, thru yr General Payment in Lieu of Taxes (PILOT) Ord. # 3511 Pray Stone Co. Semi-annual 80% of ad valorem tax All taxing funds Payment in Lieu of Taxes (PILOT) Res. # 6494 Clocks Medical Semi-annual 90% of ad valorem tax All taxing funds Payment in Lieu of Taxes (PILOT) Res. # 8597 Cumbernauld Village Annual $7, thru yr $3, in yrs & 2013 General

16 Page 16 City of Winfield 2005 Budget REVENUE DETAIL AND EXPENDITURE SUMMARY GENERAL FUND REVENUES Actual Actual Revised Adopted 3111 Property Taxes 1,018,437 1,558,476 1,571,807 1,659, Truck Taxes 961 1,722 1,778 2, Recreational Veh. Tax 2,242 4,117 3,827 4, Motor Vehicle Tax 145, , , , Payment in Lieu of Taxes 67,159 18,943 16,000 14, Local Sales Tax 699, , , , CIP Sales Tax 699, , , , Telephone Franchise 37,867 33,955 80, , CATV Franchise 112, , , ,000 Total Taxes 2,783,966 3,345,801 3,511,695 3,651, Alcoholic Beverages 3,025 3,800 3,775 3, Miscellaneous Licenses Occupational Licenses 1, Amusements, Pool Halls Animal Licenses 3,150 2,581 2,600 4,600 Total Licenses and Permits 8,345 7,846 7,915 9, KLINK Programs 60,618 60, Fire District Contracts 209, , , , Alcoholic Beverage Tax 30,671 23,859 23,500 23, State Revenue Sharing 45, County Amb. Contr. 97,873 96, ,700 95, Motor Vehicle Tax- Amb. 20, RV Tax-Amb Truck Tax-Amb Total Intergov't. Revenue 464, , , , Preliminary Plat Filings Zoning Applications Conditional Use Appl Sale of Maps, Etc Variance Applications Building Permits 4,980 1,935 2,000 2, Electrical Permits 880 1,252 1,300 1, Plumbing Permits 955 1,679 1,200 1, Electrical Licenses 1,745 1,455 1,700 1, Electrical Business Lic. 1,900 1,600 1,700 1, Plumbing Licenses 2,430 2,505 2,500 2, Parking Meter Permits 7,513 9,713 8,500 8, Parking Meter Fees 4,377 5,436 5,500 5, Parking Fines & Penalties 5,599 5,612 6,500 6, Weed Mowing Charges 300 1,662 2,000 2, Animal Control 4,384 3,905 4,500 4,500 Total General Government 36,455 37,599 38,450 37, Sale of Cemetery Lots 14,590 12,700 14,000 14, Sexton Fees 31,800 28,250 32,000 31, Assignment Fees Monument Setting Fees 300 3,400 2,000 2,000 Total Cemeteries 47,015 44,475 48,250 47, Fairground Use Fees 48,947 58,160 55,000 63,400 Total Fairgrounds 48,947 58,160 55,000 63,400

17 2004 Budget City of Winfield Page 17 REVENUE DETAIL AND EXPENDITURE SUMMARY GENERAL FUND REVENUES Actual Actual Revised Adopted 3476 Parks & Rec. Concessions 22,620 21,618 24,000 24, Batting Cage Fees 0 5,657 5,500 5, Recreation Complex Reimb. 1,700 3,274 4,000 4, Radio Contract-County 14,000 14,000 14,000 14, Swimming Pool Fees 53,814 50,071 50,000 50,000 Total Misc. Charges 92,134 94,620 97,500 97, Camper Hookups 55,481 54,765 55,000 55, Primitive Camping 14,907 14,608 14,000 14, Boat Storage Charges 7,788 7,120 7,500 7, Impoundment Charges 15,000 15,000 15,000 15, Marina Franchise 6,576 8,333 8,500 8, Recreation Area Permits 92,941 88, , , Boating Permits 45,023 42,572 55,850 55, Hunting Permits Total City Lake 237, , , , Municipal Court 164, , , , Court-Returned Checks Lake Fines 1, Total Fines 166, , , , Interest 24,867 28,936 20,000 20, Rent-General-Misc. 6,225 1, Farm Lease Income 1, ,450 2, Oil Income 323 1,013 1,000 1, Rent-Community Center 22,444 23,987 24,000 24, Rent-Meyer Hall 72,000 72,000 72,000 72, Reim. of service to be provided 16,742 17,710 19,000 19, Sale of Equipment 16, Sale of Real Estate 11, , ,000 26, Refunds of Expenditures 10,039 34,621 45,000 30, Miscellaneous Income 18,725 25,469 20,000 20, Contributions to City 9, Bulk Water Sales 1, Cancellation Pr Yr Encumb Total Misc. Revenues 211, , , , Trfrs. From Other Funds 120,372 40,000 40,250 35, Transfers From Gas 215, , , , Transfers From Electric 973,951 1,152,553 1,232,220 1,278, Transfers from Water 66,682 71,554 93, , Transfers from Refuse 46,509 46,147 47,000 53,500 Total Transfers 1,423,291 1,600,509 1,749,070 1,871,000 CURRENT REVENUES 5,520,683 6,262,064 6,561,905 6,707,086 Prior Year Revenue 433, , , ,629 TOTAL REVENUES AVAILABLE 5,954,393 6,752,340 6,935,837 6,947,716 EXPENDITURES Personal Services 2,842,460 3,524,712 3,624,552 3,815,906 Contractual Services 1,111,472 1,064,973 1,192,441 1,270,979 Commodities 215, , , ,530 Other Charges 437, , , ,543 Capital Outlay 120, , ,573 89,000 Transfers to other funds 737,062 1,052,929 1,042,400 1,042,400 Contingency ,358 CURRENT EXPENDITURES 5,464,117 6,378,408 6,695,208 6,912,716 UNENCUMBERED CASH BALANCE 490, , ,629 35,000

18 Page 18 City of Winfield 2005 Budget REVENUE DETAIL AND EXPENDITURE SUMMARY FLOOD CONTROL FUND REVENUES Actual Actual Revised Adopted 3611 Interest 7,016 5,313 4,600 4, Transf. from CIP-Reserve 8,346 8,962 6,078 5,110 CURRENT REVENUES 15,362 14,275 10,678 9,610 Prior Year Revenue 227, , , ,370 TOTAL REVENUES AVAILABLE 242, , , ,980 EXPENDITURES Contractual Services 7, ,500 18,500 Commodities 0 1,129 6,000 6,000 Other Charges Capital Outlay 10,654 12,400 15,000 15,000 Contingency ,000 CURRENT EXPENDITURES 17,698 13,994 39, ,500 UNENCUMBERED CASH BALANCE 224, , ,370 36,480 SPECIAL PARKS AND RECREATION FUND-116 REVENUES 3358 Alcoholic Beverage Tax 30,671 23,859 23,500 23, Interest 1,538 1,456 1, Transfers from other Funds 10,000 10,000 10, Reimb of expenditures 0 8,993 20, Prior Year , CURRENT REVENUES 43,145 67,138 54,500 24,233 Prior Year Revenue 38,954 74,563 50,593 67,988 TOTAL REVENUES AVAILABLE 82, , ,093 92,221 EXPENDITURES Other Charges Capital Outlay 7,074 90,155 37,105 55,000 Contingency ,000 CURRENT EXPENDITURES 7,536 91,108 37,105 85,000 UNENCUMBERED CASH BALANCE 74,563 50,593 67,988 7,221 SPECIAL ALCOHOL PROGRAMS-117 REVENUES 3358 Alcoholic Beverage Tax 30,671 23,859 23,500 23, Interest Miscellaneous Income 1,815 1,650 1,500 1, Contributions 2,233 3,797 4,000 4,000 CURRENT REVENUES 35,395 29,580 29,130 28,953 Prior Year Revenue 18,568 16,244 8,375 5,737 TOTAL REVENUES AVAILABLE 53,963 45,824 37,505 34,690 EXPENDITURES Personnel Services 34,091 33,308 26,768 27,521 Commodities 3,628 4,141 5,000 5,000 Contingency ,169 CURRENT EXPENDITURES 37,719 37,449 31,768 34,690 UNENCUMBERED CASH BALANCE 16,244 8,375 5,737 0

19 2004 Budget City of Winfield Page 19 REVENUE DETAIL AND EXPENDITURE SUMMARY LAW ENFORCEMENT TRUST FUND REVENUES Actual Actual Revised Adopted 3661 Interest Miscellaneous Income 6, ,500 1,500 CURRENT REVENUES 6, ,600 1,600 Prior Year Revenue 2,347 8,810 6,383 4,128 TOTAL REVENUES AVAILABLE 8,810 9,433 7,983 5,728 EXPENDITURES Commodities 0 3,050 3,855 3,000 Contingency ,528 CURRENT EXPENDITURES 0 3,050 3,855 5,528 UNENCUMBERED CASH BALANCE 8,810 6,383 4, WATER PRESERVATION FUND-120 REVENUES Interest Transfers from Water Fund ,600 15, Transfers from General Fund ,000 23,000 CURRENT REVENUES ,700 38,700 Prior Year Revenue ,025 TOTAL REVENUES AVAILABLE ,700 73,725 EXPENDITURES Contractual Services 0 0 3,375 33,375 Other Charges Contingency ,000 TOTAL EXPENDITURES 0 0 3,675 38,375 UNENCUMBERED CASH BALANCE ,025 35,350 SENIOR CITIZENS FUND-122 REVENUES 3372 Cowley Council on Aging 0 2,250 4,000 4, Interest Miscellaneous Income 2,920 3,290 3,500 3,500 CURRENT REVENUES 3,243 5,702 7,600 7,550 Prior Year Revenue 12,908 7,691 4,782 2,592 TOTAL REVENUES AVAILABLE 16,151 13,393 12,382 10,142 EXPENDITURES Contractual Services 7,320 7,471 8,200 7,710 Commodities ,225 Other Charges 1,140 1,140 1,140 1,200 Contingency CURRENT EXPENDITURES 8,460 8,611 9,790 10,142 UNENCUMBERED CASH BALANCE 7,691 4,782 2,592 0

20 Page 20 City of Winfield 2005 Budget REVENUE DETAIL AND EXPENDITURE SUMMARY SPECIAL LIABILITY FUND REVENUES Actual Actual Revised Adopted 3111 Property Taxes Truck Taxes Recreational Vehicle Tax Motor Vehicle Tax Interest 29,956 18,905 17,500 17, Refund of Expenditures CURRENT REVENUES 30,407 19,058 17,640 17,630 Prior Year Revenue 996, , , ,966 TOTAL REVENUES AVAILABLE 1,026, , , ,596 EXPENDITURES Contractual Services 0 4,031 4,000 4,000 Other Charges 105,588 76,644 90,254 95,489 Contingency ,986 CURRENT EXPENDITURES 105,588 80,675 94, ,475 UNENCUMBERED CASH BALANCE 921, , ,966 38,120 LE., AMBULANCE AND FIRE FIGHTING EQUIPMENT FUND REVENUES Actual Actual Revised Adopted 3111 Property Taxes 82,207 85,036 85,121 90, Truck Taxes Recreational Vehicle Tax Motor Vehicle Tax 14,526 13,231 13,539 13, Payment in Lieu of Taxes Interest 4,077 2,316 1, Federal Grant 0 9, CURRENT REVENUES 101, , , ,495 Prior Year Revenue 103,088 66,602 36,924 42,689 TOTAL REVENUES AVAILABLE 204, , , ,184 EXPENDITURES Transfers to Other Funds 35,000 35,000 35,000 35,000 Capital Outlay 102, ,688 59,279 52,300 Equipment Reserve ,879 CURRENT EXPENDITURES 137, ,688 94, ,179 UNENCUMBERED CASH BALANCE 66,602 36,924 42,689 7,005

21 2004 Budget City of Winfield Page 21 REVENUE DETAIL AND EXPENDITURE SUMMARY GASOLINE TAX FUND REVENUES Actual Actual Revised Adopted 3343 KLINK Programs ,600 60, State Highway Aid-County 53,874 50,104 56,020 59, State Highway Aid-Direct 364, , , , Interest 9,377 7,071 1,300 1, Transfers from other Funds 0 335, , , Refunds of Expenditures 12, , Miscellaneous Revenues , Cancellation Pr Yr Encumb 5, CURRENT REVENUES 446, , , ,980 Prior Year Revenue 232, ,192 6,177 84,763 TOTAL REVENUES AVAILABLE 678, , , ,743 EXPENDITURES Personal Services 154, , , ,443 Contractual Services 38, , , ,529 Commodities 76,056 72,614 79,650 81,950 Other Charges 0 6, Transfers to other funds 25,000 25,000 25,000 25,000 Capital Outlay 152, ,209 32, ,106 Contingency ,216 CURRENT EXPENDITURES 446, , , ,744 UNENCUMBERED CASH BALANCE 232,192 6,177 84,763 0 INDUSTRIAL FUND-133 REVENUES 3111 Property Taxes 21,294 27,163 27,234 28, Truck Taxes Recreational Vehicle Tax Motor Vehicle Tax 3,549 3,425 4,331 4, Payment in Lieu of Taxes Interest 2, Sale of Real Estate 200 5,495 10, Transfers from Electric Fund ,000 15, Transfers from Gas Fund 0 0 6,000 6, Transfers from Management Svcs ,000 40,000 CURRENT REVENUES 27,600 36, ,184 94,672 Prior Year Revenue 98,187 49,609 15,223 6,007 TOTAL REVENUES AVAILABLE 125,787 86, , ,679 EXPENDITURES Contractual Services 61,188 60,064 60,050 40,200 Commodities Other Charges 14,910 11,285 12,350 12,350 Capital Outlay ,000 40,000 Contingency ,339 CURRENT EXPENDITURES 76,178 71, ,400 95,889 UNENCUMBERED CASH BALANCE 49,609 15,223 6,007 4,790

22 Page 22 City of Winfield 2005 Budget REVENUE DETAIL AND EXPENDITURE SUMMARY TOURISM & CONVENTION FUND REVENUES Actual Actual Revised Adopted 3122 Transient Guest Tax 63,210 63,986 63,000 63, Interest 3,953 3,012 2,400 2, Rents & Royalties 4,065 4,980 6,000 6, Refunds of Expenditures Miscellaneous Income 5,018 11, CURRENT REVENUES 76,246 83,592 71,400 71,400 Prior Year Revenue 119, , ,338 92,210 TOTAL REVENUES AVAILABLE 195, , , ,610 EXPENDITURES Personal Services ,618 1,618 Contractual Services 31,321 59,531 67,500 49,450 Commodities ,250 5,350 Other Charges 37,328 22,540 23,660 15,000 Capital Outlay 3,500 3,500 3,500 0 Contingency ,000 CURRENT EXPENDITURES 73,494 87,194 97, ,418 UNENCUMBERED CASH BALANCE 121, ,338 92,210 62,192 CEMETERY IMPROVEMENT FUND REVENUES Actual Actual Revised Adopted 3461 Sale of Cemetery Lots 7,295 5,550 6,500 6, Pre-Need Payment 1, Interest 1,900 1,582 1,800 1, Miscellaneous Income Tree Memorial Contributions CURRENT REVENUES 10,699 7,888 9,200 8,900 Prior Year Revenue 55,421 65,870 73,416 81,866 TOTAL REVENUES AVAILABLE 66,120 73,758 82,616 90,766 EXPENDITURES Commodities Transfers to other funds Contingency ,000 CURRENT EXPENDITURES ,500 UNENCUMBERED CASH BALANCE 65,870 73,416 81,866 10,266

23 2004 Budget City of Winfield Page 23 REVENUE DETAIL AND EXPENDITURE SUMMARY FAIRGROUND IMPROVEMENT FUND REVENUES Actual Actual Revised Adopted 3475 Fairground Use Fees 7,135 7,971 8,000 8, Interest CURRENT REVENUES 8,051 8,572 8,600 8,600 Prior Year Revenue 30,199 22,237 30,607 9,207 TOTAL REVENUES AVAILABLE 38,250 30,809 39,207 17,807 EXPENDITURES Capital Outlay 16, ,000 0 Contingency ,807 CURRENT EXPENDITURES 16, ,000 17,807 UNENCUMBERED CASH BALANCE 22,237 30,607 9,207 0 LIBRARY FUND-172 REVENUES 3111 Property Taxes 288, , , , Truck Taxes Recreational Vehicle Tax Motor Vehicle Tax 48,624 46,522 47,643 46, Payment in Lieu of Taxes CURRENT REVENUES 338, , , ,529 Prior Year Revenue 3, TOTAL REVENUES AVAILABLE 342, , , ,529 EXPENDITURES Current Expenses 342, , , ,529 UNENCUMBERED CASH BALANCE LIBRARY EMPLOYEE BENEFITS FUND-173 REVENUES 3111 Property Taxes 27,605 16,552 17,931 19, Truck Taxes Recreational Vehicle Tax Motor Vehicle Tax 3,706 4,434 2,617 2, Payments in Lieu of Taxes CURRENT REVENUES 31,419 21,102 20,620 21,861 Prior Year Revenue TOTAL REVENUES AVAILABLE 32,369 21,694 20,620 21,861 EXPENDITURES Current Expenses 31,777 21,694 20,620 21,861 UNENCUMBERED CASH BALANCE

24 Page 24 City of Winfield 2005 Budget REVENUE DETAIL AND EXPENDITURE SUMMARY BOND & INTEREST FUND-260 REVENUES 3111 Property Taxes 589, , , , Truck Taxes Recreational Vehicle Tax 1,541 1,644 1,426 1, Motor Vehicle Tax 99,652 94,877 92,522 90, Payment in Lieu of Taxes Interest 20,276 15,362 13,000 12, Special Assessments 169, , , , Transf. From other funds 5, Transf. From CIP-K-360 debt 122, , , , Transf. From CIP-Pool debt 100, , , , Transf. From CIP-Levee debt 71,654 71,038 73,922 74, Transf. From L.E., Amb.-Fire Truck 35,000 35,000 35,000 35, Transf. From Gasoline Tax-KLINK 25,000 25,000 25,000 25, Transf. from CIP-Service Center debt ,885 66, Miscellaneous Income 0 14,873 39, Misc. Income-County & Ark City-Vet's Home 25,000 25,000 25,000 25, Misc. Income-Strother Field-debt 63,500 61,700 59,850 57, Misc. Income-Recreation Commission 42,364 40,769 39,174 37, Misc. Income-Public Library 0 4,408 10,454 10, Accr. Interest on Bonds 1, CURRENT REVENUES 1,374,534 1,338,841 1,447,906 1,381,817 Prior Year Revenue 444, , , ,656 TOTAL REVENUES AVAILABLE 1,819,262 1,768,085 1,829,961 1,570,473 EXPENDITURES Debt Redemption 1,280,431 1,275,701 1,541,305 1,497,237 Transfers to Wastewater Fund 100, , ,000 70,000 Other Charges 0 10, Capital Outlay 9, Contingency ,236 CURRENT EXPENDITURES 1,390,018 1,386,030 1,641,305 1,570,473 UNENCUMBERED CASH BALANCE 429, , ,656 0

25 2004 Budget City of Winfield Page 25 REVENUE DETAIL AND EXPENDITURE SUMMARY ELECTRIC FUND REVENUES Actual Actual Revised Adopted 3162 Pole Rental-CATV/SBC 10,689 10,689 15,450 20, Camper Hook-ups 40,022 32,514 33,000 38, Utility Conn. Charges 15,117 17,369 17,000 18, Interest 96, , , , FEMA Kansas funds 135,369 75,652 50,000 70, FEMA federal funds 1,061, , , , Reimb. of service provided 56,726 54, , , Sale of Equipment 6,669 40, Refunds of Expenditures 15, ,068 15,000 15, Miscellaneous Income 8, ,000 3, Overage From Utility Collections (207) (315) Reconnect Fees 2,965 1,491 8,000 8, Insufficient Check Chrg. 1,845 4,110 4,000 4, Adjustments for A/R Financing (22,464) (83,722) Sale of Electricity 16,938,274 17,731,589 18,370,000 18,500, Sale of Generated Energy , , Cancellation Pr Yr Encumb 6,483 5, CURRENT REVENUES 18,373,400 18,659,093 19,515,450 19,751,700 Prior Year Revenue 1,480,480 2,798,193 4,372,655 3,268,859 TOTAL REVENUES AVAILABLE 19,853,880 21,457,286 23,888,105 23,020,559 EXPENDITURES Personal Services 1,796,694 1,804,429 1,971,950 2,032,216 Contractual Services 1,540,402 1,476,769 1,715,434 1,803,271 Commodities 273, , , ,700 Other Charges 21, , , ,975 Fuel and Purchased Power 10,277,372 10,373,393 12,155,000 12,597,000 Capital Outlay 1,468, ,664 1,989,415 1,140,864 Debt Redemption 629, , , ,495 Transfers 1,047,451 1,346,206 1,434,505 1,498,185 Contingency ,500,000 CURRENT EXPENDITURES 17,055,687 17,084,631 20,619,246 21,338,706 UNENCUMBERED CASH BALANCE 2,798,193 4,372,655 3,268,859 1,681,853 GAS FUND-403 REVENUES 3488 Utility Conn. Charges 9,811 10,217 10,000 10, Interest 39,512 30,002 23,000 23, Reim. Of Services Provided 18,470 17,780 16,000 16, Refund of Expenditures ,000 1, Miscellaneous Income 1,841 1,041 1,000 1, Adjustments for A/R Financing (9,426) (42,186) Sale of Natural Gas 4,795,046 5,277,372 6,000,000 6,700, Cancellation Pr Yr Encumb CURRENT REVENUES 4,855,851 5,295,089 6,051,000 6,751,000 Prior Year Revenue 249, , , ,392 TOTAL REVENUES AVAILABLE 5,105,180 5,897,150 6,194,384 7,000,392 EXPENDITURES Personal Services 626, , , ,334 Contractual Services 484, , , ,921 Commodities 18,447 26,571 28,600 30,100 Other Charges 12,047 30,559 37,860 42,412 Purchased Gas Cost 2,919,361 3,909,552 3,975,000 4,500,000 Capital Outlay 153, , , ,200 Transfers 289, , , ,255 Contingency ,171 CURRENT EXPENDITURES 4,503,119 5,753,766 5,944,992 7,000,393 UNENCUMBERED CASH BALANCE 602, , ,392 0

26 Page 26 City of Winfield 2005 Budget REVENUE DETAIL AND EXPENDITURE SUMMARY WATER FUND REVENUES Actual Actual Revised Adopted 3488 Utility Conn. Charges 8,332 10,017 8,000 8, Interest 21,838 9,621 4,000 3, Reimb. of service provided 23,846 11,795 20,000 20, Sale of Equipment Refunds of Expenditures 0 1,618 2,000 2, Miscellaneous Income 1,083 1,665 2,000 2, Adjustments for A/R Financing (4,341) (6,563) Sale of Water 1,333,655 1,431,773 1,800,000 2,100, Cell Tower Franchise 0 4,133 12,000 12, Cancellation Pr Yr Encumb CURRENT REVENUES 1,385,268 1,464,810 1,848,000 2,147,000 Prior Year Revenue 842, , , ,889 TOTAL REVENUES AVAILABLE 2,227,719 2,067,265 2,167,936 2,344,889 EXPENDITURES Personal Services 620, , , ,892 Contractual Services 533, , , ,879 Commodities 87, , , ,000 Other Charges 38,590 39,354 61,289 66,765 Capital Outlay 135, , , ,000 Debt Redemption 68, , , ,799 Transfers 140,182 71, , ,660 Contingency ,894 CURRENT EXPENDITURES 1,625,264 1,747,329 1,970,047 2,344,889 UNENCUMBERED CASH BALANCE 602, , ,889 0 REFUSE FUND REVENUES Actual Actual Revised Adopted 3442 Extra Refuse Charges 20,635 15,767 20,000 20, Refuse Coll. Charges 912, , ,000 1,070, Recycling Revenue 41,520 45,839 45,000 48, Interest 14,350 7,164 5,000 5, Sale of Equipment 4,000 1,741 2, Refunds of Expenditures 25,891 32,495 30,500 29, Miscellaneous Income State Grant 63, Adjustments for A/R Financing (1,362) (4,945) Cancellation Pr Yr Encumb CURRENT REVENUES 1,080,599 1,006,739 1,042,821 1,172,680 Prior Year Revenue 408, , ,720 19,985 TOTAL REVENUES AVAILABLE 1,489,177 1,285,725 1,277,541 1,192,665 EXPENDITURES Personal Services 417, , , ,774 Contractual Services 487, , , ,586 Commodities 9,322 14,589 14,800 15,500 Other Charges 8,680 25,867 14,460 18,544 Capital Outlay 146,748 23, ,420 18,000 Debt Redemption 19,812 23,850 22,750 21,650 Transfers 120,009 46,147 47,000 53,500 Contingency ,111 CURRENT EXPENDITURES 1,210,191 1,051,005 1,257,556 1,192,665 UNENCUMBERED CASH BALANCE 278, ,720 19,985 0

27 2004 Budget City of Winfield Page 27 REVENUE DETAIL AND EXPENDITURE SUMMARY WASTEWATER FUND REVENUES Actual Actual Revised Adopted 3441 Sewer Service Charges 1,398,557 1,456,818 1,475,000 1,475, Extra Sewer Charges Vet's Home Pump Station 58,084 67,590 67,500 67, Interest 11,053 8,374 6,500 6, Reimb of Service Provided Sale of Equipment Transfers 100, , ,000 70, Miscellaneous Income 4,373 3,388 4,000 4, Adjustments for A/R Financing (5,860) (7,809) Cancellation of Pr Yr Encumb 2, CURRENT REVENUES 1,569,539 1,629,251 1,654,000 1,623,500 Prior Year Revenue 346, , , ,043 TOTAL REVENUES AVAILABLE 1,915,762 1,983,393 1,991,946 1,919,543 EXPENDITURES Personal Services 453, , , ,792 Contractual Services 360, , , ,013 Commodities 56,339 52,013 57,800 66,450 Other Charges 28,238 29,312 35,969 42,357 Transfers 0 10, Capital Outlay 149, , , ,650 Debt Redemption 513, , , ,729 Contingency ,000 CURRENT EXPENDITURES 1,561,620 1,645,447 1,695,903 1,825,991 UNENCUMBERED CASH BALANCE 354, , ,043 93,552 STORM WATER FUND REVENUES Actual Actual Revised Adopted 3449 Storm Water Drainage 66,481 82, , , Interest 5,018 3,932 4,000 4, Adjustments for A/R Financing (90) (580) 0 0 CURRENT REVENUES 71,409 85, , ,000 Prior Year Revenue 165, , , ,326 TOTAL REVENUES AVAILABLE 236, , , ,326 EXPENDITURES Contractual Services 1,137 32, ,500 57,500 Commodities 37,879 35,249 44,750 54,750 Other Charges Transfers to other funds 20,000 20, ,000 Capital Outlay 0 4, Contingency ,000 CURRENT EXPENDITURES 59,018 91, , ,450 UNENCUMBERED CASH BALANCE 177, , ,326 21,876

28 Page 28 City of Winfield 2005 Budget REVENUE DETAIL AND EXPENDITURE SUMMARY MUNICIPAL GOLF COURSE REVENUES Actual Actual Revised Proposed 3611 Interest 7,507 1,346 3,000 3, Sale of Equipment , Transf. from Other Funds 294, , , , Refunds of Expenditures Miscellaneous Income (33) 5, Green Fees - Daily 232, , , , Green Fees - Seasonal 45,500 41,767 42,000 42, Golf Cart Rental 136, , , , Golf Trail Fees 5,730 6,385 5,300 5,300 CURRENT REVENUES 722, , , ,300 Prior Year Revenue 3,353 4,038 9,112 5,620 TOTAL REVENUES AVAILABLE 726, , , ,920 EXPENDITURES Personal Services 192, , , ,723 Contractual Services 70,409 87,036 90,842 94,312 Commodities 76,159 65,919 72,300 74,730 Other Charges 3,178 2,884 3,075 3,075 Capital Outlay 24,316 43,122 22,552 43,552 Debt Redemption 355, , , ,011 Contingency ,517 CURRENT EXPENDITURES 722, , , ,920 UNENCUMBERED CASH BALANCE 4,038 9,112 5,620 0 MANAGEMENT SERVICES FUND REVENUES Actual Actual Revised Adopted 3415 Sale of Maps 1,300 1,286 1,500 1, Sale of Equipment Refunds of Expenditures 15,111 29,751 6,550 2, Miscellaneous Income 3,127 5,344 2,500 2, Inter-Fund Contr.-All other 2,004,327 2,049,829 2,330,042 2,458, Inter-Fund Contr.-Building 47,268 42,002 45,885 50, Cancellation Pr Yr Encumb 1, CURRENT REVENUES 2,072,302 2,128,676 2,386,477 2,514,725 Prior Year Revenue 1,674 18,886 1,846 12,396 TOTAL REVENUES AVAILABLE 2,073,976 2,147,562 2,388,323 2,527,121 EXPENDITURES Personal Services 1,524,709 1,648,048 1,800,630 1,876,020 Contractual Services 266, , , ,549 Commodities 107, , , ,010 Other Charges 37,174 29,937 29,650 59,596 Transfers to other funds 60,000 10,000 50,000 88,500 Capital Outlay 58,539 32,000 52,202 51,050 Contingency ,396 CURRENT EXPENDITURES 2,055,090 2,145,716 2,375,927 2,527,121 UNENCUMBERED CASH BALANCE 18,886 1,846 12,396 0

29 2004 Budget City of Winfield Page 29 REVENUE DETAIL AND EXPENDITURE SUMMARY SERVICE CENTER FUND REVENUES Actual Actual Revised Adopted 3646 Sale of Equipment Miscellaneous Income 1, Inter-Fund Contr.- Service Ctr. 275, , , , Inter-Fund Contr.-Building 175, , , , Cancellation Pr Yr Encumb 0 1, CURRENT REVENUES 452, , , ,828 Prior Year Revenue ,934 7,434 TOTAL REVENUES AVAILABLE 452, , , ,262 EXPENDITURES Personal Services 267, , , ,366 Contractual Services 130, , , ,593 Commodities 35,377 43,324 41,100 44,850 Other Charges 4,505 5, ,219 Transfers to other funds 5,000 9,820 5,000 0 Capital Outlay 9,377 14,941 35,038 65,300 Contingency ,934 CURRENT EXPENDITURES 452, , , ,262 UNENCUMBERED CASH BALANCE 0 6,934 7,434 0 SPECIAL IMPROVEMENT FUND REVENUES Actual Actual Revised Adopted 3611 Interest Prior Year Revenue 35,752 35,752 25,239 15,539 TOTAL REVENUES AVAILABLE 36,323 36,434 25,539 15,839 EXPENDITURES Contractual Services 11,250 11,195 10,000 10,000 Contingency ,839 CURRENT EXPENDITURES 11,250 11,195 10,000 15,839 UNENCUMBERED CASH BALANCE 25,073 25,239 15,539 0

30 Page 30 City of Winfield 2005 Budget Legal Department GENERAL FUND PERSONAL SERVICES Actual Actual Revised Adopted 11 Salaries Reg Employees 59,610 60,596 37,121 29, Overtime Pay FICA Contributions 0 4,071 2,880 2, Pension Contributions 0 1,541 1,325 1, Health Insurance 0 15,120 17,280 12, Unemployment Insurance Short-Term Disability Wages Reimb-FEMA (125) TOTAL PERSONAL SERVICES 59,798 81,580 58,931 46,193 2 CONTRACTUAL SERVICES 21 Office Furniture & Equip Advertising Collection Fees Printing & Photography Long Distance Calls Telephone Service Attorneys and Lawyers 804 1, Training and Education Travel Expenses 1,411 1,920 2,200 2,300 TOTAL CONTRACTUAL SERVICES 3,945 5,059 5,115 5,375 3 COMMODITIES 21 Ref Matl, Books & Mag 2,298 2,543 2,400 2, Office Supplies TOTAL COMMODITIES 2,747 2,868 2,800 2,875 4 OTHER CHARGES 44 Sundry Charges Assoc Membership Dues 740 1, TOTAL OTHER CHARGES 755 1, CAPITAL OUTLAY 24 Office Furn & Equip TOTAL CAPITAL OUTLAY GRAND TOTAL ,245 90,919 68,252 55, Cases Fines $108,116 $126,567 $116,286 $156,110 $166,004 $152,847 $159,399 $180,000 $150,000 $120,000 $90,000 $60,000

31 2004 Budget City of Winfield Page Building Permits Sold Building Inspection GENERAL FUND * Permits New Dwellings *Through 12/20/04 $30 Value of Building Permits Sold $25 Millions $20 $15 $10 $5 $ * Total Value/All Permits $10,435,413 $10,189,049 $14,477,183 $7,891,304 $26,000,299 *Through 12/20/ Actual Actual Revised Adopted 1 PERSONAL SERVICES 11 Salaries Reg Employees 89,171 92,670 75,855 77, Overtime Pay FICA Contributions 0 6,797 5,811 5, Pension Contributions 0 2,957 2,674 3, Health Insurance 0 9,450 10,000 8, Unemployment Insurance Short-Term Disability Wages Reimb-FEMA (57) TOTAL PERSONAL SERVICES 89, ,252 94,798 96,368

32 Page 32 City of Winfield 2005 Budget GENERAL FUND BUILDING INSPECTION Actual Actual Revised Adopted 2 CONTRACTUAL SERVICES 21 Office Furniture & Equip Maint of Mach & Equip NOC Advertising 1, ,100 1, Printing & Photography Contractual Services NOC 12,761 10,852 12,500 16, Long Distance Calls Telephone Service Abstract, Apprais & Agts Attorneys and Lawyers 1, Training and Education Travel Expenses Service Center/Fuel Equipment Maintenance 469 1,391 1,858 3,500 TOTAL CONTRACTUAL SERVICES 18,056 15,378 18,758 24,425 3 COMMODITIES 21 Ref Matl, Books & Mag Office Supplies Postage/Postal Services Laboratory & Photo Supply Operating Supplies NOC Uniforms TOTAL COMMODITIES ,225 1,475 4 OTHER CHARGES 31 Insurance & Surety Bonds Fees, NOC Sundry Charges Assoc Membership Dues TOTAL OTHER CHARGES CAPITAL OUTLAY 24 Office Furn & Equip 0 1,068 2,000 0 TOTAL CAPITAL OUTLAY 0 1,068 2,000 0 GRAND TOTAL , , , ,061

33 2004 Budget City of Winfield Page 33 Police Department GENERAL FUND CAPITAL OUTLAY POLICE DEPARTMENT 5-22 (1) Police Vehicle & equipment $17, Fax Machine (1) Mobile & (1) Handheld Radio 1, TOTAL POLICE DEPARTMENT $18, PERSONAL SERVICES Actual Actual Revised Adopted 11 Salaries Reg Employees 998, , ,648 1,035, Overtime Pay 61,431 56,344 59,701 55, Salaries Other Employees 27,313 32,806 28,141 32, FICA Contributions 0 80,493 80,065 85, Pension Contributions 0 102, , , Health Insurance 0 166, , , Unemployment Insurance 0 3,079 2,198 1, Short-Term Disability 0 2,648 2,784 2, Wages Reimbursed (5,422) 0 (9,000) 0* TOTAL PERSONAL SERVICES 1,082,112 1,430,779 1,461,072 1,591,671 2 CONTRACTUAL SERVICES 21 Office Furniture & Equip 6,409 5,466 6,500 8, Prof, Tech & Scien Equip 1, Radio Maintenance 688 1,906 1,500 2, Maint of Mach & Equip NOC 2,523 1,396 2,200 3, Maint Building & Grounds 3,200 2,082 2,100 2, Janitorial Services 4,350 4,800 4, ** 31 Advertising 1,027 2,499 1,500 1, Printing & Photography 1, Subst & Care of Persons 1,832 1,960 2,000 2, Laundry & Cleaning Freight & Express Contractual Services NOC 1,638 3,030 1,850 2, Storm Water Drainage Leased Telephone Lines 1,527 1,721 1,800 2, Long Distance Calls ,000 1, Telephone Service 4,963 5,139 4,500 4, Electricity 10,068 10,550 10,700 11, Natural Gas 1,015 1,073 1,200 1, Water Sewer Refuse Attorneys and Lawyers Doctors & Physicians 1,280 1,472 1,500 1, Mgmt & Pers Consultants Prof Services NOC 4,169 2,064 2,300 3, Training and Education 2,538 5,642 7,200 8, Travel Expenses 7,220 6,284 7,500 7, Computer Hardware Maint 1,953 1,750 2,000 2, Service Center/Fuel 19,361 19,150 23,000 23, Equipment Maintenance 21,754 29,909 35,055 35, Equip. Usage Reimb-FEMA (1,671) TOTAL CONTRACTUAL SERVICES 101, , , ,105

34 Page 34 City of Winfield 2005 Budget GENERAL FUND POLICE DEPARTMENT COMMODITIES Actual Actual Revised Adopted 21 Ref Matl, Books & Mag 1,461 1,175 1,200 1, Office Supplies 2,994 4,829 3,500 3, Postage/Postal Services Laboratory & Photo Supply Cleaning Supplies Operating Supplies NOC 7,641 5,926 7,500 9, Mach and Equip Supplies ,000 1, Bldg and Grnds Supplies 2,706 3,330 4,000 4, Protect & Safety Equip Uniforms and Accessories 9,216 7,106 8,000 9,000 TOTAL COMMODITIES 26,321 25,328 27,250 30,500 4 OTHER CHARGES 22 Other Contr. (Humane Society Oper.) 0 12,280 24,560 25, Taxes & Tags Insurance & Surety Bonds 10,628 9,764 10,596 11, Meals On Duty Sundry Charges 1,739 2,817 1,500 2, Assoc Membership Dues Investigations ,000 TOTAL OTHER CHARGES 13,113 25,849 38,306 40,332 5 CAPITAL OUTLAY 22 Automotive Equipment 14,604 14,745 13,078 17, Radio Equipment 2, , Office Furn & Equip 1,584 9, Departmental Equipment 1,422 4,516 15,000 0 TOTAL CAPITAL OUTLAY 19,947 28,597 28,078 18,700 GRAND TOTAL ,242,536 1,621,639 1,678,656 1,810,308 * Click-It Or Ticket-It & Drug Task Force Grant Reimbursements ** Pay Janitor Services Out of Public Buildings CLASS I OFFENSES Murder Rape Robbery Agg/Assault Sim/Assault Burlary Burg/Auto Theft/A & B Auto Theft TOTALS OTHER OFFENSES Domestic Violence DUI Drug Arrests X X Accidents X X

35 2004 Budget City of Winfield Page CAPITAL OUTLAY FIRE DEPARTMENT Fire Department GENERAL FUND Upgrades to 71/72/73 $25, Upgrade FireHouse Software to Enterprise Version 11, TOTAL FIRE DEPARTMENT $36, PERSONAL SERVICES Actual Actual Revised Adopted 11 Salaries Reg Employees 757, , , , Overtime Pay 142, , , , Salaries Other Employees 2,725 3,076 3,000 3, FICA Contributions 0 65,894 70,996 72, Pension Contributions 0 100, , , Health Insurance 0 109, , , Unemployment Insurance 0 2,464 1, Short-Term Disability 0 1,896 1,920 1, Wages Reimb-FEMA (1,764) TOTAL PERSONAL SERVICES 900,779 1,172,085 1,269,721 1,323,019 2 CONTRACTUAL SERVICES 25 Radio Maintenance 3,113 1,789 2,000 3, Maint of Mach & Equip NOC 6,882 6,708 6,800 6, Maint Building & Grounds 1, Advertising Printing & Photography Contractual Services NOC 3,348 1,215 1,200 1, Storm Water Drainage Long Distance Calls Telephone Service 2,006 1,910 2,000 2, Electricity 8,466 9,045 9,450 10, Natural Gas 5,325 4,046 4,800 5, Water Sewer Refuse Doctors & Physicians 4,782 5,158 8,000 8, Prof Services NOC Training and Education 12,585 10,782 10,000 10, Travel Expenses 5,215 5,905 6,100 6, Computer Software Maint , Service Center/Fuel 4,972 4,577 8,300 9, Equipment Maintenance 58,697 75,119 76,283 77, Equip. Usage Reimb-FEMA (1,318) TOTAL CONTRACTUAL SERVICES 119, , , ,682

36 Page 36 City of Winfield 2005 Budget GENERAL FUND FIRE DEPARTMENT COMMODITIES Actual Actual Revised Adopted 21 Ref Matl, Books & Mag 555 1,637 1,400 1, Office Supplies 1, , Laboratory & Photo Supp Cleaning Supplies Chemicals , Electrical Supplies Operating Supplies NOC Mach and Equip Supplies 2,139 1,612 2,300 2, Bldg and Grnds Supplies 1,069 3,025 2,000 2, Facilities Maint Supplies ,100 2, Sptm Equip Supplies Protect & Safety Equip 9,057 9,002 8,800 8, Hand Tools Uniforms and Accessories 7,339 6,806 7,500 9,815 TOTAL COMMODITIES 23,708 25,510 28,900 31,390 4 OTHER CHARGES 28 Taxes & Tags Insurance & Surety Bonds 10,269 11,349 9,716 10, Meals On Duty Sundry Charges 1,598 1,290 1,400 1, Assoc Membership Dues 545 1, TOTAL OTHER CHARGES 12,678 14,065 12,436 13,249 5 CAPITAL OUTLAY 22 Automotive Equipment ,000 25, Radio Equipment 13, Office Furn & Equip , Departmental Equipment 3,925 22,423 24, Bldg & Struct Improvement 2, TOTAL CAPITAL OUTLAY 19,165 22,782 74,518 36,300 GRAND TOTAL ,075,354 1,364,670 1,525,590 1,551,640 Responses by Type Totals Fires Medical Hazardous Condition Service Calls Good Intent Calls False Alarms Misc

37 2004 Budget City of Winfield Page 37 GENERAL FUND FIRE DEPARTMENT Fire Department Responses Inside City Rural Property Value at Risk $38,278,750 $2,560,900 $5,050,020 $8,926,100 $4,882,300 Property Value Lost $738,750 $159,225 $285,420 $613,900 $584,800

38 Page 38 City of Winfield 2005 Budget 2005 CAPITAL OUTLAY CITY LAKE Winfield City Lake GENERAL FUND (1) 10 ft. Rotary Mower $12, TOTAL CITY LAKE $12, $250,000 $200,000 $150,000 $100,000 $50,000 History of Lake Revenues $ Camper Marina Storage Recreation Boat Hunting Grand Citations Year Permit Rent Permit Permit Permit Total 1996 $26,293 $4,524 $5,167 $59,098 $32,074 $1,046 $910 $129, $33,368 $5,088 $5,265 $71,752 $37,559 $397 $394 $153, $37,250 $4,980 $6,159 $79,329 $40,673 $336 $230 $168, $48,022 $5,660 $6,684 $83,734 $42,968 $378 $540 $187, $46,476 $5,598 $8,075 $90,140 $45,638 $731 $2,048 $198, $70,904 $9,113 $6,533 $90,437 $44,292 $155 $1,800 $223, $70,388 $7,788 $6,576 $92,941 $45,023 $245 $1,672 $224, $69,374 $8,563 $8,333 $88,974 $42,572 $278 $740 $218, $70,918 $8,743 $6,853 $92,976 $44,918 $160 $710 $225, Actual Actual Revised Adopted 1 PERSONAL SERVICES 11 Salaries Reg Employees 63,962 60,934 66,204 68, Overtime Pay 10,311 7,676 6,236 6, Salaries Other Employees 32,122 35,417 35,000 35, FICA Contributions 0 7,949 8,229 8, Pension Contributions 0 1,460 2,550 3, Health Insurance 0 12,100 12,000 12, Unemployment Insurance Short-Term Disability Wages Reimb-FEMA (1,747) (1,850) 0 0 TOTAL PERSONAL SERVICES 104, , , ,197

39 2004 Budget City of Winfield Page 39 GENERAL FUND WINFIELD CITY LAKE CONTRACTUAL SERVICES Actual Actual Revised Adopted 26 Maint of Mach & Equip NOC Maint Building & Grounds Advertising Printing & Photography 4,520 3,391 3,900 4, Contractual Services NOC 681 2,679 1,000 1, Long Distance Calls Telephone Service 814 1,167 1,100 1, Electricity 35,034 29,815 30,000 32, Water 6,546 7,529 8,500 9, Refuse 1,392 1,392 1,500 1, Doctors & Physicians Training and Education Travel Expenses Service Center/Fuel Equipment Maintenance 22,495 25,225 23,887 24, Equip. Usage Reimb-FEMA (2,587) TOTAL CONTRACTUAL SERVICES 69,638 72,669 72,507 75,998 3 COMMODITIES 22 Office Supplies Cleaning Supplies Chemicals 670 1,806 1,000 1, Operating Supplies NOC Mach and Equip Supplies 1,604 3,150 2,500 3, Bldg and Grnds Supplies 8,812 4,111 3,800 4, Facilities Maint Supplies 6,250 8,929 7,000 7, Traf Con Dev Supplies Protect & Safety Equip Hand Tools Diesel Engine Fuel 1,704 1,403 1,600 2, Lubricants & Motor Oil Unleaded Gasoline 5,657 6,417 7,000 7, Uniforms and Accessories TOTAL COMMODITIES 26,749 28,357 25,600 28,840 4 OTHER CHARGES 28 Taxes & Tags 1,937 1,811 1,750 1, Insurance & Surety Bonds 2,249 2,521 2,611 2, Meals on Duty Sundry Charges TOTAL OTHER CHARGES 4,492 4,332 4,836 4,868 5 CAPITAL OUTLAY 22 Automotive Equipment , Departmental Equipment 10,654 10,921 1,900 12, Nonstructural Imprs 2,108 3,924 1, Bldg & Struct Improvement 1, TOTAL CAPITAL OUTLAY 14,050 14,845 23,296 12,000 GRAND TOTAL , , , ,903

40 Page 40 City of Winfield 2005 Budget LAKE USE FEES On December 15, 2003, by Ordinance #3705, City Commissioners adopted new use fees for the City Lake. Resident Annual Resident Daily Non-Resident Annual Non-Resident Daily Recreation Fees Additional Vehicle Permit Camping Fees: Primitive Camping Electric hookup w/permit Electric, water & sewer w/permit Hunting Fees Boat License Fees: Canoes/Unpowered boats Sailboats/Sailboards Power boat: Under 10 h.p h.p./under 40 h.p h.p. and over Personal Watercraft Boat/Trailer Storage: $15.00 per space per month

41 2004 Budget City of Winfield Page 41 Park Department GENERAL FUND CAPITAL OUTLAY PARK DEPARTMENT 5-28 (1) ZTR 60" Mower $7, TOTAL PARK DEPARTMENT $7, PARKS MAINTAINED BY THE CITY OF WINFIELD Acres Island Park Nature Park Swimming Pool 6.29 Fairgrounds Pecan Grove Tunnel Mill Park Hiatt Hills Park 2.00 Thomas Canyon Park 2.67 Cochran Park.96 Memorial Park 2.55 Jaycee Park 1.31 Lions Park.64 Albright Park 2.68 Cherry Street Park Black Creek Park Broadway Recreation Complex TOTAL ACRES Actual Actual Revised Adopted 1 PERSONAL SERVICES 11 Salaries Reg Employees 226, , , , Overtime Pay 10,980 5,800 5,196 5, Salaries Other Employees 33,287 44,647 36,000 36, FICA Contributions 0 21,194 22,044 22, Pension Contributions 0 7,773 8,871 10, Health Insurance 0 40,686 50,400 50, Unemployment Insurance Short-Term Disability Wages Reimb-FEMA (2,536) TOTAL PERSONAL SERVICES 268, , , ,332 2 CONTRACTUAL SERVICES 26 Maint of Mach & Equip NOC Maint Building & Grounds Advertising 1, Printing & Photography Laundry & Cleaning Contractual Services NOC Storm Water Drainage , Long Distance Calls Telephone Service 5,078 3,804 4,000 4,000

42 Page 42 City of Winfield 2005 Budget GENERAL FUND PARK DEPARTMENT Actual Actual Revised Adopted 2 CONTRACTUAL SERVICES (Con t) 45 Electricity 32,811 36,251 35,000 36, Natural Gas 4,432 5,092 6,000 6, Water 27,079 33,375 36,000 38, Sewer 4,480 5,745 5,800 5, Refuse 2,010 2,217 2,600 2, Doctors & Physicians Training and Education 1,592 1,447 1,500 1, Travel Expenses 729 1,128 1,500 1, Machinery & Equipment Rnt Service Center/Fuel 5,487 6,881 7,000 7, Equipment Maintenance 23,944 31,469 33,405 33, Equip. Usage Reimb-FEMA (10,401) TOTAL CONTRACTUAL SERVICES 101, , , ,291 3 COMMODITIES 22 Office Supplies Cleaning Supplies 4,139 5,194 5,000 5, Grass Seed & Sod , Chemicals 7,701 3,318 7,500 8, Operating Supplies NOC Mach and Equip Supplies 7,586 7,842 8,000 8, Bldg and Grnds Supplies 19,743 15,930 24,000 16, Facilities Maint Supplies 17,191 6,385 5,000 6, Protect & Safety Equip ,000 1, Hand Tools 3,722 1,996 2,000 2, Diesel Engine Fuel 3,009 3,567 3,700 4, Lubricants & Motor Oil Unleaded Gasoline 3,700 6,146 4,500 4, Uniforms and Accessories TOTAL COMMODITIES 69,210 53,672 63,300 58,700 4 OTHER CHARGES 28 Taxes & Tags Insurance & Surety Bonds 7,588 9,403 11,710 12, Fees, NOC Meals on Duty Sundry Charges TOTAL OTHER CHARGES 8,013 9,543 12,570 13,273 5 CAPITAL OUTLAY 22 Automotive Equipment 0 18, Sp Mach and Equipment 21, Departmental Equipment 13,980 18,456 7,725 7, Nonstructural Imprs TOTAL CAPITAL OUTLAY 35,663 37,273 7,725 7,000 GRAND TOTAL , , , ,596

43 2004 Budget City of Winfield Page CAPITAL OUTLAY CEMETERY DEPARTMENT Cemetery GENERAL FUND (1) 48" ZTR Compact Mower $7, TOTAL CEMETERY DEPARTMENT $7, AVAILABLE CEMETERY SPACES As of December 31, 2004 Adult Infant Cremains Number of Spaces sold in 2004 Highland Cemetery (Original Sections) Highland New Cemetery 3, St. Mary s Cemetery 1, Union/Graham Cemetery Information Unavailable PERSONAL SERVICES Actual Actual Revised Adopted 11 Salaries Reg Employees 50,754 60,557 59,975 62, Overtime Pay 3,123 3,531 3,945 4, Salaries Other Employees 8,380 8,172 8,000 9, FICA Contributions 0 5,425 5,504 5, Pension Contributions 0 1,411 2,250 2, Health Insurance 0 11,830 15,840 15, Unemployment Insurance Short-Term Disability Wages Reimb-FEMA (80) TOTAL PERSONAL SERVICES 62,177 91,315 95,857 99,778 2 CONTRACTUAL SERVICES 28 Maint Building & Grounds Advertising Contractual Services NOC Storm Water Drainage Long Distance Calls Telephone Service 603 1, Electricity 1,509 1,579 1,700 1,800

44 Page 44 City of Winfield 2005 Budget GENERAL FUND CEMETERY Actual Actual Revised Adopted 2 CONTRACTUAL SERVICES (Con t) 47 Water Refuse Doctors & Physicians Training and Education Travel Expenses Service Center/Fuel 1,383 1,280 2,000 2, Equipment Maintenance 4,641 7,259 7,957 8, Equip. Usage Reimb-FEMA (2,786) TOTAL CONTRACTUAL SERVICES 6,787 13,057 14,502 15,235 3 COMMODITIES 22 Office Supplies Cleaning Supplies Chemicals Operating Supplies NOC Mach and Equip Supplies 3,427 3,183 2,800 2, Bldg and Grnds Supplies 3,953 3,292 3,000 3, Facilities Maint Supplies 1,717 2,294 3,500 4, Protect & Safety Equip Hand Tools Diesel Engine Fuel Lubricants & Motor Oil Unleaded Gasoline 1,843 1,038 1,500 1, Uniforms and Accessories TOTAL COMMODITIES 13,540 11,947 13,750 15,875 4 OTHER CHARGES 28 Taxes & Tags Insurance & Surety Bonds 2,100 2,497 2,652 2, Sundry Charges TOTAL OTHER CHARGES 2,284 2,671 2,982 3,141 5 CAPITAL OUTLAY 28 Departmental Equipment 7,702 5,507 7,500 7,000 TOTAL CAPITAL OUTLAY 7,702 5,507 7,500 7,000 GRAND TOTAL , , , ,029

45 2004 Budget City of Winfield Page CAPITAL OUTLAY Aquatic Facility GENERAL FUND AQUATIC FACILITY 5-28 Defibrillator $3, TOTAL AQUATIC FACILITY $3, PERSONAL SERVICES Actual Actual Revised Adopted 12 Overtime Pay 1, ,200 1, Salaries Other Employees 80,016 83,314 88,720 88, FICA Contributions 0 6,435 6,906 6, Unemployment Insurance TOTAL PERSONAL SERVICES 81,382 90,817 97,017 97,385 2 CONTRACTUAL SERVICES 26 Maint of Mach & Equip NOC 1,744 1,881 1,800 1, Maint Building & Grounds Advertising Laundry & Cleaning Contractual Services NOC 812 4,190 2,400 3, Storm Water Drainage Long Distance Calls Telephone Service Electricity 9,922 8,827 9,250 10, Water 5,201 5,359 5,800 6, Sewer Refuse Training and Education 4,815 4,655 4,800 4, Travel Expenses TOTAL CONTRACTUAL SERVICES 24,141 26,304 26,505 29,020 3 COMMODITIES 22 Office Supplies 20 1,047 1,000 1, Cleaning Supplies Chemicals 6,586 7,940 8,000 8, Concession Supplies 0 12,611 12,000 12, Operating Supplies NOC 13, ,000 4, Mach and Equip Supplies 1, Bldg and Grnds Supplies 1,344 4,145 3,500 5, Facilities Maint Supplies 2, ,200 2, Protect & Safety Equip Hand Tools TOTAL COMMODITIES 26,830 28,678 31,800 35,700 4 OTHER CHARGES 31 Insurance & Surety Bonds 3,009 3,697 4,202 4, License Fees TOTAL OTHER CHARGES 3,139 3,697 4,302 4,554 5 CAPITAL OUTLAY 28 Departmental Equipment ,000 TOTAL CAPITAL OUTLAY ,000 GRAND TOTAL , , , ,659

46 Page 46 City of Winfield 2005 Budget GENERAL FUND AQUATIC FACILITY Aquatic Facility Attendance and Revenues ,605 $37, ,276 31,009 20,085 20,500 $50,071 $53,817 $60,458 $61, ,223 25,411 $68,211 $66, ,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000 Attendence Revenues (Dollars)

47 2004 Budget City of Winfield Page 47 Street Department has been combined with Gasoline Tax Fund beginning Street Department GENERAL FUND PERSONAL SERVICES Actual Actual Revised Adopted 11 Salaries Reg Employees 124, Overtime Pay 6, Salaries Other Employees 11, Wages Reimb-FEMA (1,884) TOTAL PERSONAL SERVICES 140,505 2 CONTRACTUAL SERVICES 31 Advertising Printing & Photography Contractual Services NOC Long Distance Calls Telephone Service Electricity Doctors & Physicians Travel Expenses Service Center/Fuel 17, Space Utilization-Op Ctr 21, Equipment Maintenance 88, Equip. Usage Reimb-FEMA (11,401) TOTAL CONTRACTUAL SERVICES 117,110 3 COMMODITIES 22 Office Supplies Laboratory & Photo Supply Cleaning Supplies Chemicals Operating Supplies NOC Mach and Equip Supplies 1, Bldg and Grnds Supplies 5, Traf Con Dev Supplies 9, Sptm Equip Supplies 3, Protect & Safety Equip Hand Tools Uniforms and Accessories 22 TOTAL COMMODITIES 22,049 4 OTHER CHARGES 31 Insurance & Surety Bonds 5, Fees, NOC Meals On Duty Sundry Charges 622 TOTAL OTHER CHARGES 5,815 5 CAPITAL OUTLAY 22 Automotive Equipment 17,800 TOTAL CAPITAL OUTLAY 17,800 GRAND TOTAL ,280

48 Page 48 City of Winfield 2005 Budget Public Parking GENERAL FUND PERSONAL SERVICES Actual Actual Revised Adopted 13 Salaries Other Employees 14,162 13,790 18,878 19, FICA Contributions 0 1,055 1,450 1, Pension Contributions Unemployment Insurance TOTAL PERSONAL SERVICES 14,162 15,267 20,900 21,326 2 CONTRACTUAL SERVICES 26 Maint of Mach & Equip NOC Maint Building & Grounds Advertising Temp Agency Services Printing & Photography Storm Water Drainage Long Distance Calls Electricity Natural Gas Water Sewer Refuse Service Center/Fuel Equipment Maintenance 533 1,071 1,687 1,718 TOTAL CONTRACTUAL SERVICES 1,216 2,735 3,157 3,343 3 COMMODITIES 22 Office Supplies Operating Supplies NOC Mach and Equip Supplies Facilities Maint Supplies Uniforms and Accessories TOTAL COMMODITIES OTHER CHARGES 22 Other Contr.-Main Street 10, ,000 5, Taxes & Tags Insurance & Surety Bonds Sundry Charges TOTAL OTHER CHARGES 11, ,193 5,203 5 CAPITAL OUTLAY 24 Office Furn & Equip 2, TOTAL CAPITAL OUTLAY 2, GRAND TOTAL ,317 18,982 29,725 30,497

49 2004 Budget City of Winfield Page 49 GENERAL FUND PUBLIC PARKING Public Parking Revenues $12,000 $10,000 $8,000 $6,000 $4,000 $2,000 $ Permits $8,459 $8,238 $7,513 $9,713 $7,544 Meter Fees $5,922 $5,415 $4,377 $5,436 $4,172 Fines $5,689 $6,763 $5,599 $5,612 $7,668

50 Page 50 City of Winfield 2005 Budget Administrative Department GENERAL FUND The Administrative department of the General Fund includes budget authority to pay for services that provide benefit to all general fund departments and to pay costs not identifiable to any one department but provides overall benefit to the City. Costs for accounting, payroll, engineering, purchasing and computer services for each general fund department are paid from this budget. Street lighting for all public roadways are paid to the Electric Utility. Contributions to several organizations are paid through this budget. The organizations and a history of the city s financial support to them are listed below. The City levies general fund tax dollars for support of the Winfield City Band and Winfield Area EMS. This departmental budget also contains a line item for Contingency Reserve. This amount is dedicated to maintaining a cash carryover into the next fiscal year. The City does not receive tax distributions until late January so cash must be available to meet the expenses incurred during the early part of the year CONTRIBUTIONS Actual Actual Revised Adopted Arts & Humanities Council 25,000 25,000 25,000 25,000 *Chamber of Commerce 12,000 12,000 12,000 0 Big Brothers/Big Sisters 8,500 8,500 8,500 8,500 Cowley County Health Dept. 17,270 17,270 17,270 17,270 Co. Co. Drug Task Force 0 0 5,000 5,000 Downtown Association (40% of Total) 20, ,000 10,000 CASA 0 1,000 1,000 1,000 City of Arkansas City Humane Society Share 0 22,266 26,000 26,000 City of Arkansas City Tango Trucking 0 0 5,978 6,130 Total 82,770 86, ,748 98,900 *Chamber contribution paid from beginning 2005

51 2004 Budget City of Winfield Page 51 GENERAL FUND ADMINISTRATIVE DEPARTMENT Actual Actual Revised Adopted 2 CONTRACTUAL SERVICES 28 Maint Building & Grounds 1,175 3,835 1,200 1, Electricity 130, , , , Building Rent 2,000 2,000 2,000 2, Mis Services 32,606 32,246 42,542 41, Acctg/Payroll/Purchasing 168, , , , Space Util - City Hall 7,779 6,978 8,642 10, Engineering/Gis/Mapping 94, , , ,450 TOTAL CONTRACTUAL SERVICES 437, , , ,708 4 OTHER CHARGES 21 Municipal Band Contrib 11,508 11,680 11,680 11, Other Contributions 82,770 86, ,748 98, County Emerg Preparedness 6,883 5,313 6,000 6, W A E M S Contribution 247, , , , County Election Expense 3, Taxes & Tags 130 2,669 1,260 1, Insurance & Surety Bonds 805 1, Fees, NOC Sundry Charges 13,131 5,301 5,000 5, Transfers To Other Funds 737,062 1,052,929 1,042,400 1,042, Contingencies Reserve ,358 TOTAL OTHER CHARGES 1,103,188 1,422,743 1,435,862 1,424,167 GRAND TOTAL ,540,292 1,869,606 1,967,050 1,997,875 PURPOSE ANALYSIS OF GENERAL FUND TRANSFERS TO OTHER FUNDS Actual Actual Revised 2005 Adopted Local Sales Tax Collections CIP 699, , , ,000 Fire Department Radios Equip Reserve 20, Fire Prevention and Fire Cam 4, Special Projects 0 16, Bike Patrol Equipment Reserve 2, Library Interest on HVAC Issue Water Quality Fund ,000 23,000 Park Board Discretion 10,000 10,000 10,000 0 Street Department Expenses Gasoline Tax 0 335, , ,400 TOTAL 737,062 1,052,929 1,042,400 1,042,400

52 Page 52 City of Winfield 2005 Budget Baden Square CAPITAL OUTLAY BADEN SQUARE 5-34 Roof Repair Maint. Shop $3, Tables & Chairs 2, TOTAL BADEN SQUARE $5, Actual Actual Revised Adopted 1 PERSONAL SERVICES 11 Salaries Reg Employees 34,138 35,934 18,791 19, Overtime Pay 1, Salaries Other Employees 4, , FICA Contributions 0 2,648 1,478 1, Pension Contributions 0 1, Health Insurance 0 6,300 3,400 1, Unemployment Insurance Short-Term Disability Wages Reimb-FEMA (1,658) TOTAL PERSONAL SERVICES 39,067 46,225 25,011 27,637 2 CONTRACTUAL SERVICES 25 Radio Maintenance Maint of Mach & Equip NOC 2,970 3,164 3,600 4, Maint Building & Grounds 29,666 25,301 26,000 27, Advertising Contractual Svc, NOC Storm Water Drainage Long Distance Calls Telephone Service 2,698 3,071 3,000 3, Electricity 51,755 51,552 56,000 58, Natural Gas 18,062 20,721 22,000 24, Water 1,414 1,241 2,000 2, Sewer 1,418 1,286 1,500 2,000