Metro West Fire Protection District

Transcription

1 Wildwood, Missouri Fire Protection District St. Louis County, MO Budget For January 1, December 31, 214 Prepared: December 1, 21 3

2 Fiscal Year 214 Budget Index Fiscal Year Budget Overview 11 Summary of Fiscal Year Summary Page 1 General Fund Revenue & Expenditures General Fund Page 2-17 Ambulance Fund Revenue & Expenditures Ambulance Fund Page Dispatch Fund Revenue & Expenditures Dispatch Fund Page 27 Pension Fund Revenue & Expenditures Pension Fund Page 28 Capital Projects Fund Revenue & Expenditures Capital Project Fund Page Bond Debt Service Fund Revenue & Expenditures Bond Debt Service Fund Page 32 11

3 Fiscal Year 214 Budget Overview METHOD OF BUDGET DEVELOPMENT AND PERSONNEL INVOLVED. The 214 budget is developed utilizing a format that directly associates projected expenditures with the past spending history of each line item or major section. The professional services of the district's accountants are utilized to provide forecasting of anticipated revenue and the expenditures. The Chief has gathered the input of the Board of Directors, all members of the command staff, administrative assistant, bookkeeper and the shop stewards to assemble a responsible and functional budget document for 214. ORGANIZATION, PERSONNEL NUMBERS AND CHANGES FROM PRIOR YEARS. The Budget does include the addition of one mechanic to our vehicle maintenance operations for 214. This addition will bring the total staffing level to 97 employees. Eighty-one of these personnel are operational paramedic/fuefighters and officers. Seven of those personnel are the command staff (Chief Officers) of the District and the remaining nine personnel will be the Fire Marshal, inspectors (2), office staff (3), mechanics (2) and the Coordinator of Emergency Management. There were three retirements in 213 and one employee was determined to be permanently disabled as a result of a medical event that occurred on-duty. Four replacement entry level firefighter/paramedics were hired following a process conducted in the spring of 213 to fill the vacancies. Subsequent internal promotions occurred as a result of the tum-over that resulted in one Deputy Chief promotion, One Battalion Chief promotion, two Captain promotions, two Lieutenant promotions, and two Engineer promotions. In 214 the district may once again experience vacancies created as a result of retirements or resignations. The 213 candidate list remains valid through June of 214. Should the need arise after that date a new hiring process would be conducted to fill the vacancies and create a list of qualified candidates that would remain valid for one year. VARIOUS DEPARTMENT AND PROGRAM FEATURES. The district provides fire and emergency medical services to miles of West St. Louis County. The district has 97 employees, operates 5 fire and EMS stations and responds to approximately 6,5 requests for emergency service annually. Requests for emergency medical services account for about 8% of the request for emergency services. In addition to the ill

4 emergency services, the district operates a fue prevention bureau that reviews all construction projects in the District and conducts fire safety and residential code compliance inspections. Community Emergency Response Tean1 (CERT) training was introduced in September of 23 to educate the community about emergency preparedness and self assistance. The program plans to provide 3 classes during 214. MAJOR CHANGES IN REVENUE AND EXPENDITURES FROM 213. The combined General and Ambulance Fund anticipated revenues from property taxes, interest income, rentals, permit fees, and ambulance billings is $15,4,519 for 214 down from $15,59,32. The $18,81 decrease from 213 to 214 represents a.13% decrease. While tax revenue has increased, fire permits and ambulance billings are expected to decrease slightly in the coming year. For 214 the District improved General and Ambulance Fund budgets to better reflect the accuracy relating to individual fund expenditures to their respective fund revenues. For the General and Ambulance funds (operating funds) budgeted expenditures are expected to exceed revenues by $53,91 in 214. The Board has allocated an additional $22, from these two operating funds for capital expenditures; and, it has also decided to budget a transfer of funds from the General fund in the anlount of $25, to the pension fund for the District's supplemental conhibution toward the employee's pension. Capital project plans for 214 include station repairs and renovations, two ambulances, one staff vehicle, and rescue equipment. In addition, an upgrade to the training tower is planned. Total estimated cost of these 214 capital projects is $3,282,92. BASIS FOR REVENUE AND EXPENDITURE ESTIMATES. The estimated tax revenue for the distiict is based on the assessed value of real estate within the district (See Summary Page 1 ). The tax rates, approved by the voters (See Summary Page 1) are applied to these values using the new revised tax rate calculations "For Political Subdivision Other Than School Districts Using HB 115" passed by the Missowi legislature in 22 in compliance with At1icle X, Section to determine the tax revenue anticipated for this budget year. These calculations are reviewed and approved by the Missouri State Auditor's department. Income from taxes was based on collecting approximately 98% of the 213 prope11y tax levy as computed above. Income from investments, rentals, permit fees and ambulance billings were estimated based on 213 amounts received plus increases for inflation, new home construction and additional rental agreements. IV

5 I Anticipated expenditures for 214 were based on prior 213 actual amounts and anticipated management decision based on the facts currently available. Note: the District has budgeted a deficit in the General Fund for 214 which is not in compliance with Missouri state statute; however, District fund balances are sufficient to absorb the revenue shortfall. Various alternatives are being explored to correct this situation in the future. DISCUSSION OF ANY CONTIGENT LIABILITY (IF ANY) NOT COVERED IN THE EXPENDITURES BUDGET. In April 23, a $14.9 million bond issue for capital improvements was passed by the voters of the District. Partial funds from the bond issue, approximately $7.3 million was received in July 23. An additional $2,5, in bond proceeds was received in June 26 and $5,45, in July 29. In 212, a $19.4 million dollar bond issue was approved by the voters. $7.4 million in proceeds from that Bond Issue were received in May of this year. The bond liability is reflected in the current 214 Debt Service budget and the district has levied taxes initiated with the 23 levy to retire these bonds and pay the interest expense. v

6 Summary of Fiscal Year 214 Budget by Fund Assessed Valuation (9/16/13) Tax Levy Sept 213 for 214 Budget Year Real Estate Property $ 1.496,296,376 Personal Property 25,767,922 TOTAL $ 1,72,64,298 General Ambulance Pension Dispatch Debt Service Assessed Valuation Adjusted Tax Rate Levied September 213 Residential Agricultural Commercial Personal Property Blended Rate Total Blended 1.84 General Fund Est. Beginning Fund Balance $ 17,613,9 $ Budgeted Revenue 9,153,28 Ambulance Fund 5,562,556 5,887,491 Dis~atch Fund $ 322, ;813 Fiduciary Fund Pension Fund $ 4,813,35 6,81,4 Capital Bond Debt Projects Fund Service Fund Total $ 7.415,917 $ 4,553,52 $ 76,281,769 25, 2,56,535 25,141,267 Budgeted Operating Expenditures (9,379,881) Budgeted Transfers (to) from other funds Release from Capital Reserve Budgeted Capital Expenditures (18,5) Budgeted Ending Fund Balance $ 17,368,547 $ (5,856,737) (3,5) 5,589,81 (758,813) $ 322,544 (1,931,5) $ 45,692,25 (3,282,92) (2,331,8) (23,541,651) (22,) $ 4,157,997 $ 4, $ 77,859,385

7 General Fund Revenue & Expenditure Detail Budget DESCRIPTION General Fund Operating Revenues Actual Actual {1/31/13) Revised {11/19/13) Projected 12/31 Budget 214 Budget Amount 1-41 INCOME FROM TAXES SURTAX LEVY INCOME FROM INVESTMENTS 1-42 FIRE PREVENTION BUREAU - PERMITS 1-43 COMMUNICATION TOWERS, STATIONS # MISCELLANEOUS INCOME MISCELLANEOUS INCOME - LEASE POLICE, ETC OTHER INCOME TOTAL GENERAL FUND RECEIPTS 8,884,237 $ 24, 36, J72 1,593 21,871 24,124 9,392,875 $.,. 8,668,26 24, 31,5 185,5 5, 31, ,922 $ 8,668,26 24, 31,5 185,5 5, 29,8 9,16,6 $ 8,695,828 24, 3, 15, 5, 22,2 1, 9,153,28 _, Prepared 12/3/213 General Fund Page 2

8 General Fund Revenue & Expenditure Detail Budget Budget For Fiscal Year Ending 12/31/1 4 Actual DESCRIPTION 212 GENERAL FUND OPERATIONS EXPENDITURES 213 Actual (1/31/13) Revised (11/19/13) Projected 12/31 Budget 214 Budget Amount REPAIRS AND MAINTENANCE VEHICLE REPAIRS AND TIRES REPAIRS & PARTS-ALL VEHICLES $ 56, TIRES-ALL VEHICLES }5; FUEL, OIL AND FLUIDS 148,7;95 SUB TOTAL VEHICLE EXPENSES 221,267 $ 67,328 $ 65,.. 9,263 12,5 "146,955 '15, 223, ,5 $ 5, 2, 16, 23, STATIONS AND MAINTENANCE SUPPLIES STATION & VEHICLE CLEANERS $ 32, ELECTRICAL SUPPLIES & LIGHT BULBS 2, PEST CONTROL 1, TRASH HAULING 8,589 SUB TOTAL STATION & MAINT SUPPLIES 45,114 $ 29,527 $ 29, 2,74 3, 2,15 2, 1, 138 1, 43,754 44, $ 33, 2,5 2, 1, 47,5 OFFICE SUPPLIES AND CONTRACTS SUPPLIES $ 12, PRINTING 1, POSTAGE 5, COPY MACHINE CONTRACT & SUPPLIES 3, COMPUTER REPAIRS 3, COMPUTER SOFTWARE & LICENSING 2,28 SUB TOTAL OFFICE SUPPLIES & CONTRACTS 29,758 $ 11,53 $ 12,5 3,192 3, 5,422 5,5. 5,262 6, : 612 1, 677 1, 26,218 29, $ 11,5 2,5 5,5 5, 3, 3, 3,5 Prepared 12/3/213 General Fund Page 3

9 ~~ General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised (1 1/19/13) 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount BUILDING UP-KEEP GENERAL REPAIRS (ALL BUILDINGS) $ 33,938 $ 2, $ 2, $ 17, HEATING & AIR CONDITIONING 15,922 16,12 2, 2, MOWING ~ 3, ,92 17,5 25, SUB TOTAL BUILDING UP KEEP 62,983.48,932 57,5 62, MISCELLANEOUS REPAIRS REPAIRS-STATION, FIRE & POWER TOOLS $ 2,61 $ 4,335 $ 5, $ 5, AIR MASKS & COMPRESSOR REPAIR & PARTS _5,96 8, 7, SUB TOTAL MISC REPAIRS 8,784 9,431 13, 12, UTILITIES TELEPHONE, ELECTRIC & WATER SERVICES STATION 1 $ 17,8 $ 2,421 $ 21, $ 22, STATION 2 19,646 21,147 23,5 25, STATION 3 48,958 54,1 55, 55, STATION 4 29,717 32,672 35, 35, STATION 5 13,775 14,63 2, 2, HYDRANT RENTAL AND SEWER CHGS SEWER CHARGE (#1, #2 AND#4) 5,419 4,312 7, 7, SEWAGE TREATMENT (#3 AND #5). 3,268. 3,55 5, 5, SUB TOT AL UTILITIES 138;584 15, ,5 169,5 :- Prepared 12/3/213. General Fund Page 4

10 General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised (1 1/19/1 3) 214 DESCRIPTION 212, Projected 12/31 Budget Budget Amount INSURANCE AUTOMOBILE LIABILITY AND DAMAGE $ 22,979 $ 28,297 $ 26, $ 26, GROUP HOSPITAL 871,98 976,93 1,1, 1,1 5, POST MEDICAL INSURANCE FUND 31,886 34,362 4, 4, LIFE INSURANCE 15,216 14, 14, 14, WORKMEN'S COMPENSATION 21, , ,342 24, DENTAL (SELF INSURED). 5,441 51,319 6, 55, SELF INSURED VISION 8,612 9,79 13, 13, FIDUCIARY LIABILITY 2,1 33 2,762 3, 3, PUBLIC OFFICIAL BOND PROPERTY, EQUIPMENT & MANAGEMENT LIAS 42,483 48,281 48,281 49, ACCIDENT & SICKNESS 1,682 1,682 1,8 1, UMBRELLA 12,258 14, , , LONG TERM DISABILITY 28,969 17,332 2, 3, SHORT TERM DISABILITY 36,77 38, 4, EMPLOYEE ASSISTANCE PROGRAM 2,719 2,533 3,75 3,5 SUB TOTAL INSURANCE 1,291,658 1,463,28 1,67,551 1,68,6 MISCELLANEOUS EMPLOYEE EXPENSES WORK UNIFORMS & DRESS UNIFORMS. $.32,924 $ 47, $ 47, $ 4, MWFPD PATCHES LINEN, BEDSPREADS, BLANKETS & PILLOWS , 1, EMPLOYEE FITNESS EVALUATION 15,483 7,15 7,15 15, PHYSICALS 7,895 19,354 29,6 2, FSA EXPENSE 4,519 3,645 5, 5, PAYROLL EXPENSES 3,293 4,893 5, 5, SUBSTANCE ABUSE TESTING 81 1,6 1,25 1, EMPLOYER PENSION CONTRIBUTION 25, 25, 25, 25, SUB TOTAL MISC EMPLOYEE EXPENSES 315,65 $ 333,321 $ 346,5 $ 337,55 Prepared 12/3/213 General Fund Page 5

11 General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised (11/19/13) 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount PROFESSIONAL SERVICES AND CONTRACTS LEGAL FEES ( ) 39,652 $ 43, $ 43, $ 4, AUDIT & BOOKKEEPING ( ) 4,371 43,595 45, 45, LEGAL ADVERTISING (NOTICES) 1,844 2,689 3, 3, COMPUTER & TECHNOLOGY SERVICES (5%) 4,853 15, 25, SUB TOTAL PROF SERVICES & CONTRACTS 81,868 $ 94,136 $ 16, $ 113, ASSOCIATION DUES AND SUBSCRIPTIONS FIRE CHIEF'S ASSOC DUES (MO) 165 $ 3 $ 3 $ FIRE CH IEF'S ASSOC DUES (INTERNATIONAL) FIRE CHIEF'S ASSOC DUES (ST LOUIS CO) NFPA (NATIONAL FIRE PROT ASSOC) 2 2 1, BACKSTOPPERS, DUES & MEETING CHAMBER OF COMMERCE, DUES & MTGS , 1, MAGAZINE & PAPER SUBSCRIPTIONS SUB TOTAL ASSOC DUES & SUBCRIPTIONS 2,243 $ 2,942 $ 3,5 $ 4,2 MISC CONFERENCES AND BUSINESS TRIPS 1-532!AFC CONFERENCE $ 2,134 $ 2,1 $ 2, $ 2, MISSOURI CHIEF'S CONFERENCE 1,372 1,85 1,85 1, MEETING EXPENSES (FIRE CHIEF) 1,7 1,7 1, OFFICE OF THE CHIEF TRAINING & TRAVEL 1,782 1,852 2, 2, OFFICE OF THE CHIEF MISCELLANEOUS 1,174 2, 2, 2, SUB TOTAL MISC CONF & BUSINESS TRIPS 6,461 $. 9,43 $ 9,55 $ 9,2 Prepared 12/3/213 General Fund Page 6

12 -.::t!_ ~- --. ~--=---.i.-'?.s.::. ::-.::."- '-Lio.it. General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised (1 1/19/13) 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount MISC DISBURSEMENTS (GENERAL OPERATIONS) COFFEE, SUGAR, ETC 7,415 $ 6,683 $ 7,5 $ 7, REFRESHMENTS FOR MTG & SPECIAL ACT , 1, AWARDS BANQUET 4,717 11,564 12, 11, ELECTION & ESCROW EXPENSES 24,1 6 25, MISCELLANEOUS EXPENSES 8,89 13, 13, 12, DISTRICT NEWSLETTER 11,355 3, 3, 5, DISTRICT WEBSITE 2,775 5, 5, 5, SHIFT CALENDARS 1,489 1,5 1,5 1, HOLIDAY MEALS 3, 3,5 3,5 3, BOARD MEETING SECURITY 3,24 3,24 3,5 3,5 SUB TOTAL MISC EXPENDITURES 42,167 $ 72,26 $ 75, $ 5, TOTAL ADMINISTRATION OPERATIONS 2,245,95 $ 2,477,84 $ 2,685,61 $ 2,746,5 Prepared 12/3/213 General Fund Page 7

13 General Fund Revenue & Expenditure Detail Budget 213 Act ual Actual (1/31/13) Revised (1 1/19/13) 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount FIRE PREVENTION BUREAU FIRE PREVENTION MATERIALS FIRE PREVENTION LITERATURE $ - $ - $ - $ FIRE HELMETS (KIDS GIVEAWAYS) SUB TOTAL FIRE PREVENTION MATERIALS $ - $ - $ MISC TEXTS AND NATIONAL FIRE CODES NATIONAL FIRE CODES 1,5 $ 1,5 $ 1,5 $ 1, MISCELLANEOUS TEXTS ICC CODES 478 1,253 1,5 1,5 SUB TOTAL MISC. TEXTS & FIRE CODES 2,53 $ 2,928 $ 3,4 $ 3,4 ASSOCIATION DUES F/M ASSOC OF MO 346 $ 392 $ 4 $ ICC DUES METRO FIRE MARSHAL'S DUES SUB TOTAL ASSOCIATION DUES 496 $ 59 $ 625 $ 625 MISC OFFICES AND PRINTING SUPPLIES PRINTING (M ISC & NEW HOME OWNERS) 1,927 $ 881 $ 1, $ 1, MISC OFFICE SUPPLIES SUB TOTAL MISC OFFICE SUPPLIES & PRINTING 1,927 $ 881 $ 1, $ 1, TOTAL BUREAU OF FIRE PREVENTION 4,476 $ 4,399 $ 5,25 $ 5,25 Prepared 12/3/213 General Fund Page 8

14 ~ II.AA....._.._... General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised (11/19/13) 214 DESCRIPTION 212. Projected 12/31 Budget Budget Amount DARK ROOM AND SUPPLIES FILM & PROCESSING $ - $ 25 $ 25 $ SUBTOTAL DARK ROOM & SUPPLIES $ 25 $ 25 $ ASSOCIATION DUES AND SCHOOLING ' /1 PFFIA DUES (16) & IAAI DUES $ 33 $. 6 $ 6 $ 6 SUB TOTAL ASSOC. DUES & SCHOOLING 33 $ 6 $ 6 $ 6 MISC EQUIPMENT AND TOOLS MISCELLANEOUS TOOLS & ITEMS $.34 $ 223 $ 5 $ 4 SUB TOTAL MISC EQUIPMENT & TOOLS. 34 $ 223 $ 5 $ 4 PUBLIC RELATIONS HAND OUT MATERIAL $ '. - $ - $ - $ SMOKE DETECTORS TO PUBLIC, AS REQUEST 7,6 :. : MISCELLANEOUS PR 19,q41 2, 2, 22, SAFETY DAY PR PROGRAM 8,115 5, 5, 5, HONOR GUARD PROGRAM ,679 5, 5, FPB TRAINING 1,79 2,84 2,5 2,5 SUB TOTAL PUBLIC RELATIONS 29,587 $ 28,862 $ 32,6 $ 35,1 TOTAL FIRE INVESTIGATION & PUBLIC RELATIONS 3,221 29,935 33,95 36,1 Prepared 12/3/213 General Fund Page 9

15 General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised (11/19/13) 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount TRAINING BUREAU I, SUPPLIES TRAINING PROPS, SUPPLIES & FUELS 1,854 $ 1,343 $ 2, $ 1, REFRESHMENTS , 1, SUB TOTAL TRAINING SUPPLIES 2,598. $ 2,227 $ 3, $ 2,5 ANNUAL DUES FILM LIBRARY 1. $ 5 $ 5 $ TRAINING COORDINATES MISCELLANEOUS DUES SUB TOTAL ANNUAL DUES : 25 $ 125 $ 275 $ 275 TRAINING SCHOOLS ADMINISTRATIVE TRAINING 4, $ 3,6 $ 4, $ 4, FIRE SCHOOLS 29,233 3, 3, 3, FIRE DEPT INSTRUCTORS CONFERENCE 9,765 1, 1, 1, MANAGEMENT TRAINING 3,675 2,274 4, 4, COLLEGE REIMBURSEMENT 14, , 16 2, 3, MAINTENANCE TRAINING 1, 1, 1, TRAINING OFFICER COMPENSATION 12, 12, 12, 12, HAZARDOUS MATERIAL TRAINING , 1, OFFICE OF COMMUNITY SERV & DISATER PREPARENESS 15,946 21,998 25, 25, IN-HOUSE HOSTED OUTSIDE TRAINING 4,866 1~, 15, 15, COMPUTER SYSTEMS TRAINING 3, SUB TOTAL ANNUAL DUES 94,368 $ 113,332 $ 122, $ 135, r Prepared 12/3/213 General Fund Page 1.. _

16 General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised ( 11 /19/13) 214 DESCRIPTION 212 Project ed 12/31 Budget Budget Amount AUDIO VISUAL EQUIPMENT REPAIRS, BULBS, MAINTENANCE $ 224 $ 5 $ 5 $ CD & CD PROGRAMS , 1, VIDEO TAPES AND PROGRAMS , 1, SUB TOTAL AUDIO VISUAL EQUIPMENT. 58 $ 745 $ 2,5 $ 2,5 FIRE TRAINING LITERATURE IFSTA MANUALS $ - $ 437 $ 5 $ MISCELLANEOUS TEXTS SUB TOTAL FIRE TRAINING LITERATU RE 35 $ 937 $ 1, $ 1, TOTAL TRAINING BUDGET 97,831 ' $ 117,365 $ 128,775 $ 141,275 Prepared 12/3/213 General Fu nd Page 11

17 General Fund Revenue & Expenditure Detail Budget 213 Actual Actual ( 1/31 /13) Revised (11/19/13) 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount SALARIES CHIEF (1) $ 142,37 15,68 15,68 153, FIRE MARSHAL 14,976 15,654 15,654 17, BATTALION CHIEFS (3) 38, ,81 329,81 336, CAPTAINS (15) 1,452,77 1,481,65 1,481,65 1,5, LIEUTENANTS (6) 554, , , , FIRE INSPECTOR'S (3)Full Time 137,94 143, , , PART TIME INFORMATION TECHONOLGY 2,57 15, 15, COMMUNITY EDUCATION SPECIALIST 7,551 71,418 71,418 94, ENGINEERS (18) 1,517,337 1,445,483 1,445,483 1,61, FIREFIGHTERS (1) ADMIN ASSISTANT (1) 58,38 58,973 58,973 6, CLERICAL STAFF (2) Part Time 5,586 51,588 51,588 53, VEHICLE MAINTENANCE 78,98 79,89 79,89 81, VEHICLE MAINTENANCE, Part Time Hours 18,499 24, 24, 65, RESERVE COORDINATOR (1.) 1,2 1,2 1,2 1, JUNIOR COORDINATOR (75.) 1,2 1,2 1,2 1, SICK LEAVE & VACATION 13,22 155,5 155,5 145, SOCIAL SECURITY (7.65%) 444, ,9 447,9 457, FILL-IN TIME (STAFFING & O/T) 76,253 81, 81, 675, HOLIDAY PAY (11 Holidays) 93,15 119,7 119,7 121, PUBLIC EDUCATION PAY HRS) 16,5 21,5 21,5 24, TRAINING DAY FILL-IN (25 DAYS) 17,667 2,1 21, 38, COLLEGE MERIT (5%) 44,25 44,375 44,375 45, CHAIRMAN OF THE BOARD 9,5 9,867 1, 1, SECY-BOARD OF DIRECTORS 8,4 7,2 1, 1, TREAS-BOARD OF DIRECTORS 8,6 7,68 1, 1, INCENTIVE/ MEETING REI MBURSEMENT 115,7 12, 12, 12, AMENDED OASDI & MEDI CARE TAX 32,114 32, 114 TOTAL SALARIES - GEN. FUND 6,1 82,737 6,291,376 6,327,616 6,425,431 Prepared 12/3/213 General Fund Page 12

18 General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised (11/19/13) 214 DESCRIPTION 212 Projected 12/31 B udget Budget Amount COMMUNICATIONS EQUIPMENT 1-63 CELLULAR PHONE SERV. $ 1,285 $ 1,54 $ 9, $ 7, REPAIRS, LIGHTS, HEAD SETS, SIRENS, MAG LITE 491 1,56 2, 1,5 SUB TOTAL COMMUNICATIONS EQUIPMENT 1,776 $ 11,56 $ 11, $ 9, MISCELLANEOUS FIRE EQUIPMENT HOSE AND ADAPTERS $ 1,6 $ 494 $ 2,5 $ FOAM 2, STREET BOOKS AND MAPS 1, , 1, FIRE EXTINGUISHER AND MAINTENANCE , 1, SUB TOTAL MISC FIRE EQUIPMENT 4,143 $ 1,786 $ 4,5 $ 4,5 RESCUE AND AIR EQUIPMENT HYDROSTATIC TESTING (AIR BOTTLES) $ - $ - $ - $ ROPE REPLACEMENT 1 1, HIGH ANGLE & TRENCH EQUIPMENT DIVE TEAM EQUIPMENT AND EDUCATION 6,42 4,831 5, 5, SUB TOTAL RESCUE & AIR EQUIPMENT 6,42 $ 4,842 $ 6, $ 5, Prepared 1213/213 General Fund Page 13

19 General Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/1 3) Revised (11/19/13) 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount BUILDINGS INSIDE AND OUTSIDE MISCELLANEOUS $ - $ - $ - $ BARBECUE GRILL (Replacement and Up-Keep) , 1, KITCHEN SUPPLIES 477 1, 1, 1, OUTSIDE YARD TOOLS , 1, SUB TOTAL BUILDINGS 1,475 $ 1,219 $ 3, $ 3, MAINTENANCE EQUIPMENT AND SHOP AREA 1-69 MISC SHOP ITEMS AND TOOLS 919 $ 3, $ 3, $ 3, TOOL AND SHOP APPLIANCE REPLACEMENT , 1, MECHANIC TOOLS, ALL STATIONS SUB TOTAL MAINT EQUIP & SHOP AREA 1,797 $ 3,734 $ 4,5 $ 4,5 TOTAL OPERATING EQUIP 24,232 $ 23,14 $ 29, $ 26, TOTAL GENERAL OPERA TING EXPENSES 8,585,448 8,944,19 9,29,967 9,379,881 CAPITAL IMPROVEMENTS FIRE STATION IMPROVEMENTS 1-61 SPRINKLERS, STATIONS #1, 2, 3 & 4 $ 1,468 $ 48 $ 3,5 $ 3, MISCELLANEOUS RENOVATION, ALL STATIONS 1,78 2,584 5, FIRE STATION FURNISHINGS AND EQUIPMENT FURNITURE REPLACEMENT & KITCHEN SUPPLIES , APPLIANCE REPLACEMENT 1, , OFFICE EQUIPMENT 7 1, 1, HAND LIGHT REPLACEMENT 1, Prepared 12/3/213 General Fund Page 14

20 ... ::... ~ "' ~t...l ~&.r..1.1.& ~... t~.._ ~ --u ~.. ~ t.-.i::- :-. - -;- '!'.~ii=~-~.=-~-.=...- ~.-:t General Fund Revenue & Expenditure Detail Budget VEHICLES MISCELLANEOUS DESCRIPTION Actual Actual (1/31/13) Revised (11/19/13) 214 Projected 12/31 Budget Budget Amount FIRE EQUIPMENT AND SAFETY DEVICES INTERSECTION CONTROL DEVICES RESCUE EQUIPMENT REPLACEMENT MISCELLANEOUS EQUIPMENT 243 1,431 '. 1,' , 649 2,.. 3, 3, PROTECTIVE EQUIPMENT TURN OUT GEAR AND UNIFORMS, RESERVES COATS & BUNKER PANTS BUNKER BOOTS GLOVES INCLUDING RESCUE HELMETS STATION BOOTS COMPUTER EQUIPMENT SCBA FACE PIECE HAZARDOUS MATERIALS EQUIPMENT TOTAL GENERAL CAPITAL IMPROVEMENTS , O. 18, , 1,74 1,74 1,5 5 2,.7,81 14, 14,.24 1, , 19,538 46,77 18,5 TOTAL GENERAL FUND EXPENDITURES 8,64,158 8,963,558 9,256,674 9,398,381 INCREASE/(DECREASE) IN FUND BALANCE BEFORE OTHER SOURCES 788, ,364 (96,614) (245,353} Prepared 12/3/213 General Fund Page 15

21 -----~ -~\\;:'\ ~--- _._..,... ~"'-=~~-~ ~L-'l.: General Fund Revenue & Expenditure Detail Budget DESCRIPTION OTHER FINANCING SOURCES (USES) 1-8 TRANSFER - OUT TRANSFER - IN MISCELLANEOUS INCOME - SALE OF OLD DIST. ITEMS Total Other Financing Sources Actual Actual (1/31/13) Revised (1 1/1 9/13) Projected 12/31 Budget 1,9. 1,9 1,9 1,9 214 Budget Amount EXCESS REVENUE OVER (UNDER) EXPENDITURES 788, ,454 (95,524) (245,353) Prepared 12/3/213 General Fund Page 16

22 General Fund Revenue & Expenditure Detail Budget 213 Actual. Actual (1/31/13) Revised ( 11 /19/13} 214 DESCRIPTION 212 Projected 12/31 Budget Budget Amount BEGINNING FUND BALANCE GENERAL FUND $ - $ - $ RESERVED FOR CAPITAL IMPROVEMENTS NONSPENDABLE: PREPAID INSURANCE. 8,791 8,791 8,78 8,78 COMMITTED:... GENERAL- CAPITAL PROJECTS 11, ,458 53, 53, ASSIGNED: SUBSEQUENT YEAR T l\x.. LEVY 8,11,382. 8,11,382 8,327,313 8,327,313 PROJECTED USE OF RESERVES 135, , , ,517 UNASSIGNED: GENERAL 8,654,421 8,654,421 9,1,814 9,5,29 TOTAL BEGINNING FUND BALANCE 16,92,78 16,92,78 17,79,424 17,613,9 ENDING FUND BALANCE GENERAL FUND $ - $ - $ RESERVED NONSPENDABLE: PREPAID INSURANCE 8,78 8,791 8,78 8, 78 COMMITTED: GENERAL - CAPITAL PROJECTS 53, 11,458 53, 53, ASSIGNED: SUBSEQUENT YEAR Tl\X.. LEVY 8,327,313 8,11,382 8,327,313 8,327,313 PROJECTED USE OF RESERVES 219, , , ,517 UNASSIGNED: GENERAL 9,1,814. 8,853,875 9,5,29 8,759,937 TOTAL ENDING FUND BALANCE 17,79,424 17,1 2,162 17,613,9 17,368,547 Prepared 12/3/213 General Fund Page 17

23 _...:;..:;;: _... = ~ &. ~ Ambulance Fund Revenue & Expenditure Detail Budget DESCRIPTION Ambulance Fund Operating Revenue 2-41 INCOME FROM TAXES SURTAX LEVY INCOME FROM INVESTMENTS 2-44 MISCELLANEOUS INCOME 2-45 NON-RESIDENT AMBULANCE BILLING TOTAL AMBULANCE FUND RECEIPTS Actual 212 $4,573,59 125, 8, ,267, Actual (1/31/13) Revised 11/19/13 Projected 12/31 Budget $ 4,463,76 $ 125, 8,426 1,443 1,3, 4,463,76 125, 9, 1,5 1,3, 21 4 Budget Amount $ 4,479, , 6, 1,5 1,275, $ 5,974,713 $ 5,898,628 $ 5,899,26 $ 5,887,491 Prepared 12/3/213 Ambulance Fund Page 18

24 Ambulance Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount AMBULANCE OPERATIONS EXPENDITURES SALARIES & VOLUNTEER VEHICLE REIMBURSEMENT 2-57 VEHICLE REIMBURSEMENT-RESERVE $ - $ - $ - $ 2-58 PARAMEDIC SALARIES (42) 3,449,832 3,434,94 3,45,742 3,485, ASST. CHIEF 173,2 12,756 12, , /1 DEPUTY CHIEFS (2) 114, ,75 228,75 23, UNUSED SICK PAY (5% OF BOTH AMB & GEN) 13, , ,5 145, INCENTIVE(5% OF BOTH AMB & GEN) 115,7 12,ooo 12, 12, COLLEGE MERIT 44,25:.44,375 44,375 45, SOCIAL SECURITY (7.65%) 33, , , ,334 SUB TOT AL SALARIES $ 4,'33, 783. $ 4,417,368 $ 4,437,89 $ 4,465,487 REPAIRS AND MAINTENANCE VEHICLE EXPENSE 2-523/~ REPAIRS STAFF VEHICLE (337) ' $ 19,815 $ 1,884 $ 15, $ 2, TIRES 5, 7, 7, 5, SUB TOTAL VEHICLE REPAIRS $ 24,815 $ 17,883 $ 22, $ 25, SUPPLIES EXPENDABLE ITEMS $ 73,719 $ 68,792 $ 76, $ 76, AMBULANCE LINEN SERVICE WASTE DISPOSAL 14,992 19, 19, 15, SUB TOTAL SUPPLIES $ 88,711 $ 87,792 $ 95, $ 91, Prepared 12/3/213 Ambulance Fund Page 19

25 ----~ ,. --.:a~,... "::".cl... r!!.~.... Jt.... Ambulance Fund Revenue & Expenditure Detail Budget 21 3 ' Actual Actual {1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount MISCELLANEOUS REPAIR ITEMS ELECTRONIC $ 12 $ 154 $ 1,25 $ 1, NON-ELECTRONIC STRETCHER MAINTENANCE.o 1, 1, LIFE PACK, PREVENTION MAINTENANCE 2,863. 5, 5, 5, SUB TOTAL MISC REPAIR ITEMS $ 2,983 $ 5,155 $ 7,75 $ 7,75 INSURANCE AUTOMOBILE LIABILITY AND DAMAGE $ 24,59 $ 26, $ 26, $ 26, GROUP HOSPITAL 455,565 56,361 55, 575, POST MEDICAL INSURANCE FUND 3,95 34,362 4, 4, LIFE INSURANCE 15,216 14, 14, 14, WORKMEN'S COMPENSATION 114, ,47 127, 12, DENTAL (S ELF INSURED) 5,263 51,2 6, 55, SELF INSURED VISION 8,592 9,79 13, 13, FIDUCIARY LIABILITY 2,133 2,75 3, 3, PUBLIC OFFICIAL BOND PROPERTY, EQUIPMENT & MANAGEMENT LIAS 44,861 48,281 48,281 49, ACCIDENT & SICKNESS 1,682 1,682 1,8 1, UMBRELLA 11,788 14,178 14, , LONG TERM DISABILITY (33%) 22,757 15, 15, 15, SHORT TERM DISABILITY 31, 31, 2, EMPLOYEE ASSISTANCE PROGRAM 2,719 2,533 3,5 3, 5 SUB TOTAL INSURANCE $ 783,91 $ 882,96 $ 947,12 $ 95,6 Prepared 12/3/213 Ambulance Fund Page 2

26 Ambulance Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount MISCELLANEOUS EMPLOYEE EXPENSES WORK UNIFORMS & DRESS UNIFORMS $ 33,182 $ 45, $ 45, $ 4, PHYSICALS 7,896 19,354 29,6 2, PAYROLL EXPENSES 3,562 4,5 4,5 4, SUBSTANCE ABUSE TESTING 81 1,6 1,25 1,25 SUB TOTAL MISC EMPLOYEE EXPENSE $ 45,449 $ 69,914 $ 8,35 $ 65,25 MISCELLANEOUS LEGAL FEES ( ) $ 39,652 $ 42, $ 42, $ 37, AUDIT AND BOOKKEEPING 4,371 43,594 45, 45, AMBULANCE BILLING SERVICE 18,415 1, 1, 1, COMPUTER & TECHNOLOGY SERVICES (5%) 4,853 15, 25, SUB TOTAL PROFESSIONAL SERVICES & CONTRACTS $ 188,439 $ ' 1,447 $ 22, $ 27, ASSOCIATIONS, DUES AND SUBSCRIPTIONS MEMSA DUES $ 2 $ 2 $ 2 $ MISCELLANEOUS SUBSCRIPTIONS MISCELLANEOUS ASSOCIATION DUES SUB TOTAL ASSOC & SUBSCRIPTONS $ 871 $ 783 $ 9 $ 9 Prepared 12/3/213 Ambulance Fund Page 21

27 Ambulance Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31 /13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount MEDICAL EXPENSES HEPATITIS B VACCINATIONS $ - $ - $ - $ SUB TOT AL MEDICAL $ - $ - $ - $ MISCELLANEOUS DISBURSEMENTS MISCELLANEOUS $ 43 $ 341 $ 5 $ /e EMS PRINTING SUB TOTAL MISCELLANEOUS DISBURSEMENTS $ 43 $ 438 $ 75 $ 75 MEDICAL TRAINING 2-572/C PARAMEDIC REFRESHER AND ACLS RECERT $ 5,1 $ 3,113 $ 6, $ 5, COLLEGE AND SEMINARS 1,681 1,745 2,5 2, COMBINED CLINICAL CONFERENCE 75 2,17 2,5 6, INHOUSE CEU PROGRAMS 4,55 1, 1, EMS TEXTS AND TRAINING PROGRAMS 748 1,516 2, 2, CE SOLUTIONS 6 1, 1, PALS TRAINING 2, ,5 3, EMS TRAINING OFFICER COMPENSATION 4, 4, EMS IN-HOUSE HOSTED TRAINING 4, , 3,5 SUB TOTAL MEDICAL TRAINING $ 19,484 $ 9,531 $ 22,5 $ 29,5 Prepared 12/3/213 Ambulance Fund Page 22

28 ~-~ =-=rn = =~ --- a; Ambulance Fund Revenue & Expenditure Detail Budget Actual Actual (1/31/13) Revised 11 /19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount NEW EQUIPMENT 2-62 CPR SUPP AND EQUIPMENT $ 1,21 $ 1,225 $ 2, $ 2, 2-68 AIRWAY MANAGEMENT EQUIPMENT 1,5 1, SPLINTS 52 1, 1, 2-61 CELLULAR PHONE OPERATIONS CERVICAL COLLARS TRAUMA EQUIPMENT 1,5 1, INFECTION CONTROL EQUIPMENT 1, 1, MISC NEW EQUIPMENT 13 1, 1, SUB TOTAL NEW EQUIPMENT $ 1,555' $ 1,226 $ 9, $ 9, REPLACEMENT EQUIPMENT DRUG, AIRWAY, TRAUMA BOXES $ - $ 369 $ 1,5 $ 1, BACK BOARDS AND EXTRICATION SUPPLIES 79 1, 1, 2-654/C MONITOR/DEFIS. BATTERIES 2, 2, SUB TOTAL REPLACEMENT EQUIP $ 79 $ 369 $ 4,5 $ 4,5 TOTAL AMBULANCE OPERATING EXPENSES $ 5,487,482 $ 5,593,812 $ 5,829,571 $ 5,856,737 Prepared 12/3/213 Ambulance Fund Page 23

29 Ambulance Fund Revenue & Expenditure Detail Budget DESCRIPTION AMBULANCE CAPITAL IMPROVEMENTS MONITOR/DEFIBRILLATOR/PACER (1) BIKE TEAM EQUIPMENT FITNESS EQUIPMENT TOTAL AMBULANCE CAPITAL IMPROVEMENTS 213 Actual Actual (1/31/13) Revised 11/19/ Projected 12/31 Budget Budget Amount $ - $ - $ - $ 23 1, 1,597 1, 1, 2,5 $ 1,827 $ 1, $ 1, $ 3,5 TOTAL AMBULANCE FUND EXPENDITURES $ 5,489,39 $ 5,594,812 $ 5,83,571 $ 5,86,237 INCREASE/(DECREASE) IN FUND BALANCE BEFORE OTHER SOURCES $ 485,44 $ 33,815 $ 68,689 $ 27,254 Prepared 12/3/213 Ambulance Fund Page 24

30 Ambulance Fund Revenue & Expenditure Detail Budget DESCRIPTION Actual Actual (1/31/13) Revised 11/19/13 Projected 12/31 Budget 214 Budget Amount OTHER FINANCING SOURCES (USES) TRANSFER IN 2-8 TRANSFER OUT SALE OF FIXED ASSETS RELEASED FROM CAPITAL RESERVE Total Other Financing Sources EXCESS REVENUE OVER (UNDER) EXPENDITURES $ 485,44 $ 33,815 $ 68,689 $ 27, Prepared 12/3/213 Ambulance Fund Page 25

31 ,._. =- ===- :!,.~-., : --~ Ambulance Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised 11 /19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount BEGINNING FUND BALANCE AM BU LANCE FUND $ - $ - $ - $ RESERVED NONSPENDABLE: PREPAID INSURANCE 8,791 8,78 8,78 8,78 COMMITTED: AMBULANCE - CAPITAL PROJECTS 11,458 5, 5, 5, PUBLIC SAFETY 4,988,214 5,48,87 5,48,87 5,548,776 TOTAL BEGINNING FUND BALANCE $ 5,8,463 $ 5,493,867 $ 5,493,867 $ 5,562,556 ENDING FUND BALANCE AMBULANCE FUND $. - $ - $ - $ RESERVED NONSPENDABLE: PREPAID INSURANCE 8,78 8,78 8,78 8,78 COMMITTED: AMBULANCE - CAPITAL PROJECTS 5, 5, 5, 5, PUBLIC SAFETY 5,48,87 5,783,92 5,548,776 5,576,3 TOTAL ENDING FUND BALANCE $ 5,493,867 $ 5,797,682 $ 5,562,556 $ 5,589,81 Prepared 12/3/213 Ambulance Fund Page 26

32 ...:. 1rr :z~- - ~.z.a. r ' - se..,,.,._...,==... ".."'"'r - - ~x-'"""'"' ':..~ Dispatch Fund Revenue & Expenditure Detail Budget For Fiscal Year Ending 12/31/ Actual Actual (1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount RECEIPTS 3-41 INCOME FROM TAXES $ 773,64 $ 753,3 $ 753,3 $ 758,813 SURTAX LEVY INCOME FROM INVESTMENTS TOTAL COMMINICATIONS FUND RECEIPTS $ 773,64 $ 753,3 $ 753,3 $ 758,813 COMMUNICATI ONS OPERATIONS EXPENDITURES 3-51 Yearly Cost/Dispatch $ 83,918 $ 753,3 $ 753,3 $ 758,813 TOTAL COMMUNICATIONS FU ND EXPENDITURES $ 83,918 $ 753,3 $ 753,3 $ 758,813 INCREASE(DECREASE) IN FUND BALANCE BEFORE OTHER SOURCES $ (57,854) OTHER FINANCING SOURCES TRANSFER IN (OUT) TOTAL OTHER SOURCES _! - EXCESS REVENUE OVER (UNDER) EXPENDITURES $. (57,854) $ - $ - $ BEGINNING FUND BALANCE FUND BALANCE $ $ - $ RESTRICTED: DISPATCH $ 38, , , ,544 BEGINNING FUND BALANCE ; $ 38,398 $ 322,544 $ 322,544 $ 322,544 ENDING FUND BALANCE RESTRICTED: DISPATCH $ 322, , , ,544 ENDING FUND BALANCE $ 322,544 $ 322,544 $ 322,544 $ 322,544 Prepared 12/3/213 Dispatch Fund Page 27

33 ;a -. Pension Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount RECEIPTS 4-41 INCOME FROM TAXES $ 1,655,744 $ 1,641,13 $ 1,641,13 $ 1,651, INCOME FROM INVESTMENTS 8,392 5,57 8,75 8, MISCELLANEOUS RECEIPTS EMPLOYER PENSION CONTRIBUTION-DISCRETIONARY 25, 25, 25, 25, EMPLOYEE PENSION CONTRIBUTION 243, ,879 25, 25, INCOME FROM INVESTMENTS 599,361 66,584 65, 65, NET APPRECIATION(DEPRECIATION) 1,83,568 4,282,25 3,5, 4,, MISCELLANEOUS RECEIPTS TOTAL PENSION FUND RECEIPTS $ 4,588,32 $ 7,32,1 $ 6,3,263 $ 6,81,4 PENSION OPERATIONS EXPENDITURES LEGAL FEES $ 6,626 $ 12,5 s 12,5 $ 12, ACTUARIAL AND CONSULTING 12,23 1,92 14, 14, BENEFITS PAID 1,591,229 1,694,427 1,75, 1,7, TRUSTEE EXPENSES 142,735 24,53 2, 25, TOTAL PENSION FUND EXPENDITURES $ 1,752,82 $ 1,922,378 $ 1,931,5 $ 1,931,5 INCREASE (DECREASE) IN FUND BALANCE BEFORE OTHER SO URCES _! 5.835,212 $ 5,19,633 $ 4,368,763 $ 4,878,9 OTHER FINANCING SOURCES (USES) 4-8 TRANSFER OUT 2,42,427 3,662,563 3,317,437 3,65, TRANSFER IN (2,42,427) (3,662,563) (3,317,437) (3,65,) TOTAL OTHER SOURCES (USES) EXCESS REVENUE OVER (UNDER) EXPENDITURES $ 2,835,212 $ 5,19,633 $ 4,368,763 $ 4,878,9 BEGINNING FUND BALANCE RESTRICTED: PENSION $ 33,69,375 36,444,587 36,444,587 4,813,35 BEGINNING FUND BALANCE $ 33,69,375 $ 36,444,587 $ 36,444,587 $ 4,813,35 ENDING FUND BALANCE RESTRICTED: PENSION $ 36,444,587 41,554,22 $ 4,813,35 45,692,25 ENDING FUND BALANCE $ 36,444,587 $ 41,554,22 $ 4,813,35 $ 45,692,25 Prepared 12/3/213 Pension Fund Page 28

34 Capital Projects Fund Revenue & Expenditure Detail Budget Budget For Fiscal Year Ending 12/31 / Actual Actual (1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount RECEIPTS INCOME FROM INVESTMENTS $ 8,777 $ 8,71 $ 1, $ 1, 6-44 OTHER INCOME SALE OF FIXED ASSETS 34,95 59,754 11,5 15, TOTAL CAPITAL PROJECTS FUND RECEIPTS $ 44,33 $ 67,825 $ 21,5 $ 25, CAPITAL PROJECTS CAPITAL EXPENDITURES APPARATUS REPLACEMENT 6-52 APPARATUS REPLACEMENT $ - $ $ $ STAFF VEHICLES (2) 5, , 121, 47, AMBULANCE (3317 & 3347) 225, 225, 45, MISC FIRE/RESCUE EQUIP & PPE 17,663 99,25 99,25 75, MISC EMS EQUIPMENT , ,921 75, SCBA REPLACEMENT VEHICLE MAINTENANCE EQUIPMENT 2 2 2, AED/MONITOR/DEFIB REPLACEMENT 6,283 5, 5, TURNOUT GEAR REPLACEMENT 9,849 9,849 1, RESCUE TOOL& AIR BAG REPLACEMENTS 195, , KNOX BOX UNITS - ALL APPARATUS RESCU8PUMPER , ,222 SUB TOTAL APPARATUS REPLACEMENT $ 31,398 $ 1,457,774 $ 1,457,774 $ 677, Prepared 12/3/213 Capital Projects Fund Page 29

35 Capital Projects Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13} Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount FACILITIES MAJOR MAINTENANCE ALL STATIONS $ - $ $ $ MAJOR MAINTENANCE 42,479 54,961 54,961 15, MULTI STATI ON CONCRETE WORK 1, 1, STATION PAINTING IT OFFICE RELOCATION TELEPHONE SYSTEM 7, 7, 7, COMPUTER EQUIPMENT & TECHNOLOGY 4,859 15,6 15,6 1, WELLNESS/FITNESS EQUIPMENT 1,12 1, 12 25, COMMAND CENTER 1, , TRAINING TOWER UPDATE 45, STATION FURN ISHINGS 1,252 12,516 12,516 5, STATION #1 RENOVATION 963, 963, 654, STATION SECURITY ENHANCEMENTS 59 1, FIRE ALARM SYSTEM ALARM SYSTEM MAINT I MONITORING 12, ,341 16,341 1, #3 NID 5, FPB OFFICE RENOVATIONS STATION #3 ADMIN FOYER REMODEL 1,1 12, 12, 12, HVAC ENGINEERING STUDY PARKING LOT SEALER & REPAIR ALL STATION LANDSCAPING FLOOR REPAIRS 4, EXHAUST SYSTEM STATION 1 & 2 5, 5, STATION #2 DEAR LOCKERS WASHER/DRYER REPAIR/REPLACE 35,241 35, PHONE SYSTEM MAINTENANCE 6, OVERHEAD DOORS 184, , STATION #2 RENOVATION 8, SUB TOTAL FACILITIES $ 127,22 $ 1,559,642 $ 1,559,652 $ 2,486,92 Prepared 12/3/213 Capital Projects Fund Page 3

36 Capital Projects Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount SPECIAL PROJECTS EXPANSION OF OPTICOM SYSTEM $ $ 11, $ 11, $ 1, COMMAND TRAILER UPDATES E-SPONDER UPDATES , TRAINING MANUAL UPDATES CO&D UPDATES 1,665 11,635 1, 2, ACCREDIDATION PROCESS 37,4 39,813 1, 15, DISTRICT MARKETING PROJECT D BOND ELECTION EXPENSE 22,333 22, SAFETY TOWN PURCHASE OF PROPERTY 175, 175, $ 71,167 $ 359,549 $ 296,675 $ 119, -- TOTAL CAPITAL PROJECT FUND EXPENDITURES $ 229,586 $ 3,376,966 $ 3,314, 11 $ 3,282,92 INCREASE (DECREASE) IN FUND BALANCE BEFORE OTHER SOURCES $ (185,554) $ (3,39,14) $ (3,292,61) $ (3,257,92) OTHER FINANCING SOURCES (USES) 6-8 TRANSFER OUT $ - $ - $ - $ 6-48 TRANSFER IN 61,249 61, CAPITAL OUTLAY 527, BOND REVENUE 7,4, 7,4, TOTAL OTHER SOURCES (USES) $ , ,249 EXCESS REVENUE OVER (UNDER) EXPENDITURES $ (712,728) $ 4,152,19 $ 4,168,648 $ (3,257,92) BEGINNING FUND BALANCE RESTRICTED: CAPITAL PROJECTS $ 3,959,997 $ 3,959,997 $ 3,247,269 $ 7,415,917 BEGINNING FUND BALANCE $ 3,959,997 $ 3,959,997 $ 3,247,269 $ 7,415,917 ENDING FUND BALANCE RESTRICTED: CAPITAL PROJECTS $ 3,247,269 $ 8,112,16 $ 7,415,917 $ 4,157,997 ENDING FUND BALANCE $ 3,247,269 $ 8,112,1 6 s 7,415,917 $ 4,157,997 Prepared 12/3/213 Capital Projects Fund Page 31

37 Bond Debt Service Fund Revenue & Expenditure Detail Budget 213 Actual Actual (1/31/13) Revised 11/19/ DESCRIPTION 212 Projected 12/31 Budget Budget Amount RECEIPTS INCOME FROM INVESTMENTS $ 2,185 $ 4,5 $ 4,5 $ 4, INCOME FROM TAXES 2,632,41 2,576,23 2,576,23 2,52, PREMIUM ON BOND DEBT 12,449 12, OTHER INCOME TOTAL BOND DEBT SERVICE FUND RECEIPTS $ 2,634,226 $ 2,71,1 52 $ 2,71,152 $ 2,56,535 BOND DEBT SERIVCE OPERATIONS EXPENDITURES BOND ACCOUNT ADMIN FEES $ 967 $ 56,379 $ 6, $ INTEREST EXPENSE ON DEBT 127,535 81,223 81,5 156, BOND PRINCIPAL PAYMENTS 2,42, 1,85, 1,85, 2,175, DISCOUNT ON BOND DEBT 59,2 59,2 TOTAL BOND DEBT SERVICE FUND EXPENDITURES $ 2,548,52 $ 1,281,81 $ 1,285,7 $ 2,331,8 INCREASE (DECREASE) IN FUND BALANCE BEFORE OTHER SOURCES $ 85,725 $ 1,419,351 $ 1,415,452 $ 174,735 OTHER FINANCING SOURCES (USES) 7-8 TRANSFER OUT $ - (61,249) (61,249) 7-48 TRANSFER IN TOTAL OTHER SOURCES (USES) (61,249) (61,249) EXCESS REVENUE OVER (UNDER) EXPENDITURES $ 85,725 $ 1,358, 12 $ 1,354,23 $ 174,735 BEGINNING FUND BALANCE RESTRICTED: BOND DEBT SERVICE $ "3,19,676 3,195,4 3,195,4 4,553,52 BEGINNING FUND BALANCE $ 3,19,676 $ 3,195,4 $ 3,195,4 $ 4,553,52 ENDING FUND BALANCE RESTRICTED: BOND DEBT SERVICE 3, 195,4 $ 4,553,52 $ 4,549,63 $ 4,728,237 $ 3, 195,4 $ 4,553,52 $ 4,549,63 $ 4,728,237 Prepared 12/3/213 Bond Debt Service Fund Page 32