CITY OF MASCOTTE OPERATING BUDGET FISCAL YEAR GENERAL FUND REVENUE & EXPENDITURE SUMMARY BUDGET

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1 Page 1 of 37 GENERAL FUND REVENUE & EXPENDITURE SUMMARY ACCOUNT TITLE FY REVENUES $ 3,892,462 EXPENDITURES 3,892,462 RESERVES TRANSFERRED IN (OUT) $ Fiscal Year budget is balanced, revenues to expenditures

2 Page 2 of 37 FISCAL YEAR GENERAL FUND REVENUE ACCOUNT NUMBER ACCOUNT DESCRIPTION FY EXPLANATION TAXES CURRENT PROPERTY TAXES $ 1,102,190 BASED ON 100% OF PROPERTY APPRAISER $5.999 PER $1000 OF APPRAISED VALUE COUNTY 1 - CENT GAS TAX 10,500 PROJECTED BY THE STATE LOCAL OPTION GAS TAX (6 - CENT) 78,800 PROJECTED BY THE STATE TOTAL TAXES $ 1,191,490 FRANCHISE FEES PROGRESS ENERGY $ 63,000 BASED ON CURRENT RECEIPTS SUMTER ELECTRIC 113,000 BASED ON CURRENT RECEIPTS LAKE APOPKA NATURAL GAS 3,600 BASED ON CURRENT RECEIPTS VEOLIA - SANITATION 23,000 BASED ON CURRENT RECEIPTS TOTAL FRANCHISE FEES $ 202,600 UTILITY TAXES PROGRESS ENERGY $ 32,000 BASED ON CURRENT RECEIPTS SUMTER ELECTRIC 59,000 BASED ON CURRENT RECEIPTS LAKE APOPKA NATURAL GAS 2,900 BASED ON CURRENT RECEIPTS SUBURBAN PROPANE 50 BASED ON CURRENT RECEIPTS COMMUNICATIONS SERVICES 152,502 PROJECTED BY THE STATE TOTAL UTILITY TAXES $ 246,452 TOTAL TAXES + FRANCHISE / UTILITY $ 1,640,542 LICENSES AND PERMITS CITY BUSINESS TAX RECEIPTS $ 13,100 BASED ON CURRENT RECEIPTS BUILDING PERMITS 110,000 PROJECTED 50 UNITS FOR INSPECTION FEES 2,000 BASED ON PROJECTED GROWTH DRIVEWAY INSPECTION FEES 1,250 BASED ON CURRENT RECEIPTS ADMINISTRATIVE FEES 19,200 PROJECTED FEES ON 50 UNITS FOR PERMIT PROCESSING FEE 5,000 PROJECTED FEES ON 50 UNITS FOR MUNICIPAL DOG TAGS MOBILE HOME LICENSE FEES 200 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY ZONING FEES 1,250 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY REZONING APPLICATION FEES 750 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY APPLICATION FOR ANNEXATION 1,000 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY DEVELOPMENT PLANNING FEES 15,000 TOTAL LICENSES AND PERMITS $ 168,760

3 Page 3 of 37 FISCAL YEAR GENERAL FUND REVENUE ACCOUNT NUMBER ACCOUNT DESCRIPTION FY EXPLANATION INTERGOVERNMENTAL REVENUES STATE SHARED REVENUES MUNICIPAL REVENUE SHARING (SALES TAX) $ 90,900 PROJECTED BY STATE MUNICIPAL REVENUE SHARING (GAS TAX) 33,000 PROJECTED BY STATE ALCOHOLIC BEVERAGE LICENSE FEES 1,500 BASED ON CURRENT RECEIPTS LOCAL GOVERNMENT 1/2 -CENT SALES TAX 233,100 PROJECTED BY STATE F.D.O.T. STREET LIGHTING MAINTENANCE AGREEMENT 10,300 BASED ON CURRENT CONTRACT F.D.O.T. STREET MAINTENANCE AGREEMENT 1,050 NEW CONTRACT FOR FY2008 TOTAL STATE SHARED REVENUES $ 369,850 COUNTY REVENUES COUNTY BUSINESS TAX RECEIPTS $ 1,000 BASED ON CURRENT RECEIPTS COUNTY FIRE CONTRACT 102,350 INCREASED BY CONTRACTUAL PERCENTAGE TOTAL COUNTY REVENUES $ 103,350 TOTAL INTERGOVERNMENTAL REVENUES $ 473,200 FINES AND FORFEITURES COURT FINES $ 40,000 BASED ON CURRENT RECEIPTS GRANTS COPS FAST GRANT 1,000 BASED ON HISTORICAL RECEIPTS FIRE DEPT GRANT 219,250 BASED ON GRANT AGREEMENT FLORIDA DEPARTMENT OF LAW ENFORCEMENT GRANT 1,700 BASED ON HISTORICAL RECEIPTS CDBG - HOUSING REHAB GRANT 700,000 GRANT AMOUNT CDBG - SHIP HOUSING REHAB GRANT 250,000 GRANT AMOUNT GRANTS - MISC. 1,000 TOTAL GRANTS $ 1,172, INTEREST INCOME $ 12,000 BASED ON CURRENT RECEIPTS MISCELLANEOUS INCOME SALE OF MAPS AND PUBLICATIONS $ 10 BASED ON CURRENT RECEIPTS SALE OF CEMETERY LOTS 1,200 BASED ON CURRENT RECEIPTS TELECOMMUNICATION TOWER RENTAL 8,600 PER CONTRACT RENTAL FEE CHARGE 8,000 CIVIC CENTER RENTAL MISCELLANEOUS INCOME 9,000 TOTAL MISCELLANEOUS INCOME $ 26,810

4 Page 4 of 37 FISCAL YEAR GENERAL FUND REVENUE ACCOUNT NUMBER ACCOUNT DESCRIPTION FY EXPLANATION TRANSFERS TRANSFERS IN $ 7, TRANSFER FROM WATER FUND 234, TRANSFER FROM SANITATION FUND 116,100 TOTAL TRANSFERS IN $ 358,200 TOTAL GENERAL FUND REVENUES $ 3,892,462 DECREASE PREDOMINATELY IN BUILDING PERMITS, TRANSFERS IN FROM WATER FUND

5 Page 5 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION PERSONAL SERVICES 1 - XX - 5XXXXX EXECUTIVE SALARIES $ 25, XX - 5XXXXX REGULAR SALARIES & WAGES 1,048, XX - 5XXXXX OTHER SALARIES & WAGES 8, XX - 5XXXXX OVERTIME 35, XX - 5XXXXX INCENTIVE PAY 9, XX - 5XXXXX CHRISTMAS BONUS 3, XX - 5XXXXX VACATION PAY 70, XX - 5XXXXX SICK PAY 64, XX - 5XXXXX HOLIDAY PAY 57, XX - 5XXXXX FICA TAXES 97, XX - 5XXXXX RETIREMENT CONTRIBUTIONS 122, XX - 5XXXXX HEALTH INSURANCE 163, XX - 5XXXXX INSURANCE - LIFE\DISABILITY 14, XX - 5XXXXX DENTAL INSURANCE 17, XX - 5XXXXX FLEXIBLE SPENDING BENEFIT 42, XX - 5XXXXX WORKER'S COMPENSATION 53, XX - 5XXXXX EMPLOYEE TESTING & SCREENING 5, XX - 5XXXXX UNEMPLOYMENT COMPENSATION 13,000 REIMB. TO STATE FOR TERMINATED EMPLOYEES 1 - XX - 5XXXXX TUITION REIMBURSEMENT 13,000 PERSONAL SERVICES $ 1,868,239 OPERATING EXPENDITURES 1 - XX - 5XXXXX K-9 OPERATING EXPENSES $ XX - 5XXXXX PROFESSIONAL SERVICES 82,970 BUILDING INSPECTION FEES / CODE ENFORCEMENT 1 - XX - 5XXXXX ATTORNEY FEES 38, XX - 5XXXXX AUDIT SERVICES 10, XX - 5XXXXX TECHNICAL SUPPORT 36, XX - 5XXXXX EXTERMINATING XX - 5XXXXX CRIMINAL INVESTIGATIONS XX - 5XXXXX PENSION ADMINISTRATIVE EXPENSES XX - 5XXXXX LOCAL TRAVEL 1, XX - 5XXXXX TELEPHONE 49, XX - 5XXXXX INTERNET SERVICE 5,700

6 Page 6 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION 1 - XX - 5XXXXX POSTAGE AND FREIGHT 3, XX - 5XXXXX PUBLIC UTILITIES 43,400 LIGHTS, NATURAL GAS 1 - XX - 5XXXXX STREET LIGHTS 46,550 MAINTAINED BY CITY 1 - XX - 5XXXXX RENTAL AND LEASES 11, XX - 5XXXXX INSURANCE - AUTO 14, XX - 5XXXXX INSURANCE - PROPERTY & LIABILITY 65, XX - 5XXXXX MAINTENANCE CONTRACTS 11,400 GENERATOR & COPIER CONTRACTS 1 - XX - 5XXXXX R&M - VEHICLES 39, XX - 5XXXXX R&M - BUILDINGS 17, XX - 5XXXXX R&M - STREETS 1, XX - 5XXXXX R&M - EQUIPMENT 13, XX - 5XXXXX R&M - WATER TANKS & GENERATORS XX - 5XXXXX R&M - GROUNDS 3, XX - 5XXXXX R&M - BALLFIELDS 150 LEAGUE AND USERS AID IN UPKEEP OF FIELDS 1 - XX - 5XXXXX PRINTING & BINDING 1, XX - 5XXXXX ADVERTISING 8, XX - 5XXXXX PERMIT FEES 1, XX - 5XXXXX RECORDING and TAXES 1, XX - 5XXXXX EMPLOYEE APPRECIATION 3, XX - 5XXXXX CHRISTMAS LIGHTING 2, XX - 5XXXXX OFFICE / OPERATING SUPPLIES 34, XX - 5XXXXX UNIFORMS 13,250 UNIFORM RENTAL & PURCHASES 1 - XX - 5XXXXX CHEMICALS 3, XX - 5XXXXX ANIMAL CONTROL SUPPLIES XX - 5XXXXX GAS/FUEL 124,500 ADJUSTED 30% FOR PROJECTED INCREASES 1 - XX - 5XXXXX AMMUNITION 1, XX - 5XXXXX METER SUPPLIES XX - 5XXXXX STREET SIGNS 3, XX - 5XXXXX BOOKS, PUBS, SUB & MEMBERSHIPS 7, XX - 5XXXXX SCHOOLS & TRAINING 28, XX - 5XXXXX SEMINARS & MEETINGS 3, XX - 5XXXXX SMALL TOOLS & EQUIPMENT 12, XX - 5XXXXX TRANSFERS OUT 219,250 VARIOUS TRAINING INCLUDING REQUIRED PROFESSIONAL FIRE TRAINING

7 Page 7 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION 1 - XX - 5XXXXX ELECTION EXPENSE 2, XX - 5XXXXX CONTINGENCY COUNCIL APPROVES ADDITIONAL EXPENDITURES 69,148 FROM THIS; REMAINDER STAYS IN RESERVES OPERATING EXPENDITURES $ 1,040,223 GRANTS AND AID 1 - XX - 5XXXXX GRANTS - CDBG HOUSING 700, XX - 5XXXXX GRANTS - SHIP CDBG HOUSING REHAB 250, XX - 5XXXXX GRANTS - FDLE EXPENDITURES 1,700 GRANTS AND AID $ 953,700

8 Page 8 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION DEBT SERVICE 1 - XX - 5XXXXX PRINCIPAL $ 28, XX - 5XXXXX INTEREST EXPENSE 2,300 DEBT SERVICE $ 30,300 COMP PLAN & POLICE VEHICLE LOANS TOTAL GENERAL FUND EXPENDITURES $ 3,892,462 TOTAL LESS GRANTS SHOWS REDUCTION PRIMARILY DUE TO DECREASE IN PERMITTING AND OUTSIDE CONSULTING WORK BEING DONE

9 Page 9 of 37 INFRASTRUCTURE FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION SURTAX REVENUE LOCAL GOV'T. INFRASTRUCTURE SURTAX INCOME $ 385,050 PENNY SALES TAX INTEREST INCOME 2,000 TOTAL INFRASTRUCTURE SURTAX FUND $ 387,050

10 Page 10 of 37 INFRASTRUCTURE CAPITAL OUTLAY ADMIN CONTINGENCY $ 87,350 COUNCIL APPROVES ADDITIONAL EXPENDITURES FROM THIS; REMAINDER STAYS IN RESERVES FIRE CAPITAL OUTLAY - EQUIPMENT $ 2,500 K12 SAW CAPITAL OUTLAY $ 89, DEBT SERVICE PRINCIPAL $ 112,100 CITY COMPLEX LAND / CITY HALL/POLICE STATION INTEREST EXPENSE 83,850 CITY COMPLEX LAND / CITY HALL/POLICE STATION PRINCIPAL 19,000 3 TRAILBLAZERS INTEREST EXPENSE 1,800 3 TRAILBLAZERS PRINCIPAL 66,700 TAHOE AND 2 FIRE TRUCKS INTEREST EXPENSE 13,750 TAHOE AND 2 FIRE TRUCKS DEBT SERVICE $ 297,200 ADMIN BUILDINGS, POLICE, FIRE & PUBLIC SERVICE VEHICLES TOTAL INFRASTRUCTURE EXPENDITURES $ 387,050

11 Page 11 of 37 CRA FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME CRA PROPERTY TAX REVENUE - $ 60, INTERGOVERNMENTAL REVENUES - MSTU 95, INTEREST INCOME TRANSFERS IN 219,250 FIRE GRANT FUNDS FROM GENERAL FUND TRANSFER FROM RESERVES 37,300 TOTAL CRA FUND REVENUE $ 411,950

12 Page 12 of 37 CRA FUND EXPENDITURES PERSONAL SERVICES REGULAR SALARIES & WAGES $ 205, OVERTIME 10, CHRISTMAS BONUS VACATION PAY 12, SICK PAY 12, HOLIDAY PAY 9, FICA TAXES 19, RETIREMENT CONTRIBUTIONS 7, HEALTH INSURANCE 41, INSURANCE - LIFE\DISABILITY 3, DENTAL INSURANCE 4, FLEXIBLE SPENDING BENEFIT 11, WORKER'S COMPENSATION 15,350 PERSONAL SERVICES $ 352,700 PORTION OF ECONOMIC DEVELOPMENT DIRECTOR AND PLANNING MANAGER 1 FULL TIME POLICE OFFICER, 6 FIREFIGHTERS OPERATING EXPENDITURES ATTORNEY FEES $ 3, POSTAGE AND FREIGHT 1,000 PUBLIC INFORMATION LETTERS PRINTING & BINDING 2,000 BROCHURES AND FLYERS ADVERTISING 1, BOOKS, PUBS, SUB & MEMBERSHIPS 2,500 CHAMBER OF COMMERCE, FRA, APA SEMINARS & MEETINGS 2, CITY EVENTS 12,000 CINCO - $5,000, HERITAGE - $5,000, MISC. - $2, CONTINGENCY 35,750 ****SEE BELOW OPERATING EXPENDITURES $ 59,250 TOTAL CRA FUND EXPENDITURES $ 411,950 **** NO HISTORY EXISTS IN THIS FUND THAT CAN BE USED TO CALCULATE THE ALLOCATION OF NORMAL OPERATING EXPENDITURES AT THE TIME OF PREPARATION. WHEN THE FISCAL YEAR ENDS, THE CONTINGENCY ACCOUNT WILL BE REALLOCATED AMONGST OPERATING LINE ITEMS SUCH AS OPERATING AND OFFICE SUPPLIES BASED UPON A RATIONAL BASIS SUCH AS PERCENTAGE OF TIME WORKED WITHIN THE FUND, OR THE NUMBER OF PERSONNEL WORKING IN THE FUND.

13 Page 13 of 37 ESTIMATED REVENUES PAT EDUCATION FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME POLICE EDUCATION $ 5,000 PERCENTAGE OF TRAFFIC TICKET REVENUE INTEREST INCOME 200 TOTAL PAT EDUCATION FUND REVENUE $ 5,200

14 Page 14 of 37 PAT EDUCATION EXPENDITURES OPERATING EXPENDITURES POLICE EDUCATION EXPENSE (P.A.T.) $ 1, CONTINGENCY 3,600 TOTAL PAT EDUCATION EXPENDITURES $ 5,200

15 Page 15 of 37 POLICE FORFEITURE FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME FORFEITURES CLEARED BY COURT $ 1, INTEREST INCOME 400 TOTAL POLICE FORFEITURE FUND REVENUE $ 1,900

16 Page 16 of 37 POLICE FORFEITURE EXPENDITURES OPERATING EXPENDITURES SMALL TOOLS & EQUIPMENT $ 1,900 TOTAL POLICE FORFEITURE EXPENDITURES $ 1,900

17 Page 17 of 37 POLICE AUTOMATION FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME AUTOMATION AND TECHNOLOGY INCOME $ 15,000 PERCENTAGE OF TRAFFIC TICKET REVENUE INTEREST INCOME 400 TOTAL POLICE AUTOMATION REVENUE $ 15,400

18 Page 18 of 37 POLICE AUTOMATION EXPENDITURES OPERATING EXPENDITURES CONTINGENCY $ 15,400 TOTAL POLICE AUTOMATION EXPENDITURES $ 15,400

19 Page 19 of 37 POLICE IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME IMPACT FEES $ 17,350 PROJECTED 50 UNITS FOR INTEREST INCOME 500 TOTAL POLICE IMPACT REVENUE $ 17,850

20 Page 20 of 37 POLICE IMPACT FUND EXPENDITURES OPERATING EXPENDITURES TRANSFERS OUT $ 7,150 DEBT SERVICE TO POLICE GENERAL FUND CONTINGENCY 10,700 OPERATING EXPENDITURES $ 17,850 TOTAL POLICE IMPACT EXPENDITURES $ 17,850

21 Page 21 of 37 FIRE IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME IMPACT FEES $ 28,800 PROJECTED 50 UNITS FOR INTEREST INCOME 200 TOTAL FIRE IMPACT REVENUE $ 29,000

22 Page 22 of 37 FIRE IMPACT FUND EXPENDITURES OPERATING EXPENDITURES CONTINGENCY $ 29,000 TOTAL FIRE IMPACT EXPENDITURES $ 29,000

23 Page 23 of 37 PARKS / RECREATION IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME IMPACT FEES $ 15,690 PROJECTED 50 UNITS FOR INTEREST INCOME 400 TOTAL PARKS/RECREATION IMPACT REV. $ 16,090

24 Page 24 of 37 PARKS & RECREATION IMPACT EXPENDITURES OPERATING EXPENDITURES CONTINGENCY $ 16,090 TOTAL PARKS & REC IMPACT EXPENDITURES $ 16,090

25 Page 25 of 37 CITY ROAD IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME ROAD IMPACT FEES $ 25,000 PROJECTED 50 UNITS FOR INTEREST INCOME 2,800 TOTAL CITY ROAD IMPACT REVENUE $ 27,800

26 Page 26 of 37 CITY ROAD IMPACT FUND EXPENDITURES OPERATING EXPENDITURES CONTINGENCY $ 27,800 TOTAL CITY ROAD IMPACT EXPENDITURES $ 27,800

27 Page 27 of 37 ENTERPRISE FUND WATER / SEWER UTIILITY FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME WATER SALES $ 757,000 INCLUDES ANNUAL CPI INCREASE PER ORDINANCE METER SALES 14, SERVICE CHARGE 14, CUT-ON FEES 10, BACKFLOW FEES 1, LATE CHARGES 14, INTEREST INCOME 7, MISCELLANEOUS INCOME TRANSFER FROM WATER IMPACT FUND 90, TRANSFER FROM WASTEWATER IMPACT FUND 338, DEBT PROCEEDS IN 150,000 PRECONSTRUCTION LOAN PROCEEDS TOTAL WATER / SEWER FUND REVENUE $ 1,398,100

28 Page 28 of 37 ENTERPRISE FUND WATER / SEWER UTILITY FUND EXPENDITURES PERSONAL SERVICES XX - 5XX REGULAR SALARIES & WAGES $ 270,450 PART OF DIRECTOR, DEPUTY DIR, ADMIN MGR, 4 FULL- TIME STAFF AND PORTION OF GEN FUND SALARIES XX - 5XX OTHER SALARIES & WAGES 3,500 ON-CALL PAY XX - 5XX OVERTIME 8, XX - 5XX CHRISTMAS BONUS XX - 5XX VACATION PAY 20, XX - 5XX SICK PAY 15, XX - 5XX HOLIDAY PAY 17, XX - 5XX FICA TAXES 24, XX - 5XX RETIREMENT CONTRIBUTIONS 32, XX - 5XX HEALTH INSURANCE 54, XX - 5XX INSURANCE - LIFE\DISABILITY 4, XX - 5XX DENTAL INSURANCE 5, XX - 5XX FLEXIBLE SPENDING BENEFIT 14, XX - 5XX WORKER'S COMPENSATION 9, XX - 5XX EMPLOYEE TESTING & SCREENING XX - 5XX UNEMPLOYMENT COMPENSATION 3,000 PERSONAL SERVICES $ 486,950 OPERATING EXPENDITURES XX - 5XX PROFESSIONAL SERVICES $ 52, XX - 5XX ATTORNEY FEES 3, XX - 5XX AUDIT SERVICES 20, XX - 5XX TECHNICAL SUPPORT 20,000 GENERAL SUPPORT, NEW SYSTEM TRAINING XX - 5XX LOCAL TRAVEL 2, XX - 5XX TELEPHONE 6, XX - 5XX INTERNET SERVICE XX - 5XX POSTAGE AND FREIGHT 1,500 CCR AND INFORMATION MAIL OUT XX - 5XX PUBLIC UTILITIES 30, XX - 5XX RENTAL AND LEASES 1, XX - 5XX INSURANCE - AUTO 3, XX - 5XX INSURANCE - PROPERTY & LIABILITY 13, XX - 5XX R&M - VEHICLES 5, XX - 5XX R&M - BUILDINGS 2, XX - 5XX R&M - STREETS 5,000

29 Page 29 of 37 ENTERPRISE FUND WATER / SEWER UTILITY FUND EXPENDITURES XX - 5XX R&M - EQUIPMENT 5, XX - 5XX R&M - WATER TANKS & GENERATORS 6,500 PM, TANK CLEANING, DEP INSPECTION XX - 5XX R&M - GROUNDS 1, XX - 5XX R&M - WELLS, PUMPS, WTR LINES 10, XX - 5XX PRINTING & BINDING 100 PRINTING ANNUAL WATER QUALITY REPORT XX - 5XX OFFICE / OPERATING SUPPLIES 4, XX - 5XX UNIFORMS 1, XX - 5XX WATER ANALYSIS 4,500 TTHMS AND LEAD & COPPER SAMPLES, ADDITIONAL XX - 5XX CHEMICALS 20, XX - 5XX GAS/FUEL 16,650 ADJUSTED 30% FOR PROJECTED INCREASES XX - 5XX METER SUPPLIES 6, XX - 5XX BOOKS, PUBS, SUB & MEMBERSHIPS 700 AWWA, FWPCOA XX - 5XX SCHOOLS & TRAINING 4, XX - 5XX SMALL TOOLS & EQUIPMENT 5, XX - 5XX TRANSFERS OUT 234,950 COVERS WATER EXPENSES PAID IN GENERAL FUND XX - 5XX WATER METERS 4,900 $ EACH X 50 NEW HOMES XX - 5XX CONSUMPTIVE USE PERMIT 4, XX - 5XX CONTINGENCY 6,000 OPERATING EXPENDITURES $ 502,500 CAPITAL OUTLAY XX - 5XX CAPITAL OUTLAY - SOFTWARE $ 60,000 FUNDS TRANSFERRED FROM IMPACT FEES DEBT SERVICE XX - 5XX PRINCIPAL $ 224, XX - 5XX INTEREST EXPENSE 124,050 DEBT SERVICE $ 348,650 WATER LINE EXPANSION AND VEHICLES TOTAL WATER / SEWER FUND EXPENDITURES $ 1,398,100

30 Page 30 of 37 ENTERPRISE FUND STORMWATER FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME STORMWATER $ 102,000 FEE INCREASE FROM $3 TO $5 PER MONTH INTEREST INCOME 500 TRANSFER FROM RESERVES 12,800 TOTAL STORMWATER FUND REVENUE $ 115,300

31 Page 31 of 37 ENTERPRISE FUND STORMWATER PERSONAL SERVICES REGULAR SALARIES & WAGES $ 26, CHRISTMAS BONUS VACATION PAY 3, SICK PAY 3, HOLIDAY PAY 3, FICA TAXES 2, RETIREMENT CONTRIBUTIONS 3, HEALTH INSURANCE 16, INSURANCE - LIFE\DISABILITY 1, DENTAL INSURANCE 1, FLEXIBLE SPENDING BENEFIT 4, WORKER'S COMPENSATION 1, EMPLOYEE TESTING & SCREENING 100 PERSONAL SERVICES $ 69,800 OPERATING EXPENDITURES INSURANCE - AUTO 1, INSURANCE - LIABILITY 1, R&M - EQUIPMENT R&M - GROUNDS 6, UNIFORMS GAS/FUEL SCHOOLS & TRAINING 500 OPERATING EXPENDITURES $ 10,850 CAPITAL OUTLAY CAPITAL OUTLAY - SOFTWARE $ 7,750 DEBT SERVICE PRINCIPAL $ 24, INTEREST EXPENSE 2,350 DEBT SERVICE $ 26,900 PART OF DIRECTOR, OFFICE MGR, 1 FULLTIME WKR TOTAL STORMWATER FUND EXPENDITURES $ 115,300

32 Page 32 of 37 ENTERPRISE FUND SANITATION FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME SANITATION SERVICE FEES $ 441,600 $23 PER MONTH PER CUSTOMER FUEL ADJUSTMENT SURCHARGE REVENUE 36, RECYCLING REVENUE INTEREST INCOME 200 TOTAL SANITATION REVENUE $ 477,900

33 Page 33 of 37 ENTERPRISE FUND SANITATION PERSONAL SERVICES REGULAR SALARIES & WAGES $ 2,800 PORTION OF OFFICE MGR AND BILLING CLERK CHRISTMAS BONUS VACATION PAY SICK PAY HOLIDAY PAY FICA TAXES RETIREMENT CONTRIBUTIONS HEALTH INSURANCE INSURANCE - LIFE\DISABILITY DENTAL INSURANCE FLEXIBLE SPENDING BENEFIT WORKER'S COMPENSATION UNEMPLOYMENT COMPENSATION 1,000 PERSONAL SERVICES $ 6,000 OPERATING EXPENDITURES FRANCHISE TRASH COLLECTION $ 319, FUEL ADJUSTMENT SURCHARGE 36, TRANSFERS OUT 116,100 TOTAL SANITATION FUND EXPENDITURES $ 477,900

34 Page 34 of 37 WATER IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME WATER IMPACT FEES $ 90,800 FROM NEW DEVELOPMENTS - 50 PERMITS TOTAL WATER IMPACT REVENUE $ 90,800

35 Page 35 of 37 WATER IMPACT FUND EXPENDITURES OPERATING EXPENDITURES TRANSFERS OUT $ 90,800 SOFTWARE EXP. / LOAN PMTS TO WATER FUND TOTAL WATER IMPACT EXPENDITURES $ 90,800

36 Page 36 of 37 WASTEWATER IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY EXPLANATION INCOME WASTEWATER IMPACT FEES $ 165,000 FROM NEW DEVELOPMENTS - 50 PERMITS INTEREST INCOME 9,000 TRANSFER FROM RESERVES 164,350 TOTAL WASTEWATER IMPACT REVENUE $ 338,350

37 Page 37 of 37 WASTEWATER IMPACT FUND EXPENDITURES OPERATING EXPENDITURES TRANSFERS OUT 338,350 DEBT COVERAGE IN UTILITY FUND TOTAL WASTEWATER IMPACT EXPENDITURES $ 338,350