OAKLAND COUNTY, MICHIGAN

Transcription

1 PROPRIETARY FUNDS

2 CLEMIS Revenues Revenue Charges for Services Access Fees Non Oakland 649, , , , , , , , Access Fees Oakland 278, , , , , , , , CLEMIS Citation 161, , , , , , , , CLEMIS Crash 476, , , , , , , , Crime Mapping ,400 5,400 5, In Car Terminals External 1,565,613 1,541,054 1,541,054 1,541,054 1,541,054 1,624,590 1,624,590 1,624, In Car Terminals Internal 218, , , , , , , , Maintenance Contracts 583, , , , , , , , Miscellaneous OC Depts Operations 331, , , , , , , , Parts and Accessories 5,065 3,500 3,500 3,500 3,500 1,500 1,500 1, Productive Labor Rebilled Charges 114, , , , , , , , Reimb General 341, , , , , , , , Seminars/Conferences Service Fees 989,904 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 Charges For Services Range 5,716,654 5,839,374 5,840,484 5,920,153 6,006,458 5,905,196 5,971,832 5,971,832 Charges for Services 5,716, ,839, ,840, ,920, ,006, ,905, ,971, ,971, Investment Income Accrued Interest Adjustments (14,502) Income from Investments 49,562 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Investment Income Range 35,059 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Investment Income 35, , , , , , , , Planned Use of Fund Balance Planned Use of Balance 0 246, , , , , , ,940 Planned Use of Fund Range 0 246, , , , , , ,940 Planned Use of Fund Balance , , , , , , , Other Revenues Refund Prior Years Expenditure 6, Sale of Equipment 1, Other Revenues Range 7, Other Revenues 7, Gain or Loss on Exchg of Asset Loss on Sale of Equipment (3,078) Gain or Loss on Exchg Range (3,078) Revenue 5,755,792 6,120,856 6,120,856 6,142,743 6,169,959 6,228,123 6,251,798 6,125,772 Other Financing Sources Capital Contributions Capital Asset Contributions 786, Capital Contribution Range 786, Capital Contributions 786, Transfers In 543

3 CLEMIS Transfers In 2,334,186 2,044,186 2,114,641 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Transfers In Range 2,334,186 2,044,186 2,114,641 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Transfers In 2,334, ,044, ,114, ,044, ,044, ,044, ,044, ,044, Other Financing Sources 3,120,954 2,044,186 2,114,641 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Grand Total Revenues 8,876,746 8,165,042 8,235,497 8,186,929 8,214,145 8,272,309 8,295,984 8,169,958 Expenditures Personnel Salaries Salaries Regular 1,033,166 1,541,574 1,541,574 1,556,990 1,572,560 1,567,184 1,582,856 1,598, Holiday 43, Annual Leave 71, Sick Leave 22, Jury Duty Shift Premium Other Miscellaneous Salaries 0 7,560 7, Death Leave 3, Overtime 36,362 40,000 40,000 40,000 40,000 40,000 40,000 40, Holiday Overtime On Call 40,545 32,500 32,500 32,500 32,500 32,500 32,500 32,500 Salaries Range 1,252,360 1,621,634 1,621,634 1,629,490 1,645,060 1,639,684 1,655,356 1,671,185 Fringe Benefits Fringe Benefits 0 4,440 4, Workers Compensation 2,805 3,452 3,452 3,452 3,452 3,506 3,506 3, Group Life 3,989 4,741 4,741 4,741 4,741 4,826 4,826 4, Retirement 473, , , , , , , , Hospitalization 199, , , , , , , , Social Security 93, , , , , , , , Dental 15,330 20,758 20,758 20,758 20,758 20,329 20,329 20, Disability 9,147 22,324 22,324 22,324 22,324 22,691 22,691 22, Unemployment Insurance 4,633 5,704 5,704 5,704 5,704 5,012 5,012 5, Optical 1,283 2,395 2,395 2,395 2,395 2,249 2,249 2, Fringe Benefit Adjustments 0 19,285 19,285 30,049 40,920 (20,592) (13,320) (5,976) Fringe Benefits Range 803,962 1,100,112 1,100,112 1,106,436 1,117,307 1,048,531 1,055,803 1,063,147 Personnel 2,056,322 2,721,746 2,721,746 2,735,926 2,762,367 2,688,215 2,711,159 2,734,332 Operating Expenses Contractual Services Adj Prior Years Exp 20, Bank Charges 85,478 8,000 8,000 8,000 8,000 8,000 8,000 8, Communications 920,833 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000, Equipment Maintenance 316, , , , , , , , Freight and Express Indirect Costs 293, , , , , , , , Membership Dues

4 CLEMIS Personal Mileage 2,239 2,500 2,500 2,500 2,500 2,500 2,500 2, Printing 55 3,000 3,000 3,000 3,000 3,000 3,000 3, Professional Services 329, , , , , , , , Rebillable Services 114, , , , , , , , Software Rental Lease Purchase 153, , Software Support Maintenance 603, , , , , , , , Travel and Conference 3,016 6,000 6,000 6,000 6,000 6,000 6,000 6, Workshops and Meeting 1,004 1,250 1,250 1,250 1,250 1,250 1,250 1,250 Contractual Service Range 2,844,792 2,921,750 2,992,205 2,921,750 2,921,750 3,071,750 3,071,750 2,921,750 Commodities Dry Goods and Clothing 632 1,200 1,200 1,200 1,200 1,200 1,200 1, Other Expendable Equipment 57,354 20,000 20,000 20,000 20,000 20,000 20,000 20, Metered Postage Office Supplies 409 1,000 1,000 1,000 1,000 1,000 1,000 1, Parts and Accessories 7,157 5,000 5,000 5,000 5,000 5,000 5,000 5, Printing Supplies Commodities Range 65,869 27,987 27,987 27,987 27,987 27,987 27,987 27,987 Commodities 65, , , , , , , , Depreciation Depreciation Computer Equip 1,397, Depreciation Computer Software 312, Depreciation Equipment 995,807 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 Depreciation Range 2,705,070 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 Operating Expenses 5,615,731 4,649,605 4,720,060 4,649,605 4,649,605 4,799,605 4,799,605 4,649,605 Internal Support Internal Services Bldg Space Cost Allocation 157, , , , , , , , Info Tech Development 102, , , , , , , , Info Tech Operations 202, , , , , , , , Motor Pool Fuel Charges 2,071 2,500 2,500 2,500 2,500 1,759 1,759 2, Motor Pool 13,292 12,000 12,000 12,000 12,000 10,351 10,351 10, Radio Communications Telephone Communications 20,418 22,050 22,050 22,050 22,050 18,668 18,668 18,668 INTERNAL SERVICES RANGE 497, , , , , , , ,021 Internal Services 497, , , , , , , , Internal Support 497, , , , , , , ,021 Grand Total Expenditures 8,170,005 8,165,042 8,235,497 8,186,929 8,214,145 8,272,309 8,295,984 8,169,

5 CAPITAL BUDGET PLAN FOR CLEMIS FUND Net Book Projected Depreciation Cost Accumulated Value Capital Remaining Asset Category 3/31/2013 Depreciation 3/31/2013 Additions FY 2014 FY 2015 FY 2016 Equipment Equipment $ 4,823,019 $ 3,285,532 $ 1,537,487 $ - $ 375,056 $ 750,113 $ 412,318 $ - E911 Equipment 2,554,100 2,554, COPS MORE Equipment 23,923,858 22,903,067 1,020, , ,370 70,736 - Oak Video Equipment 6,478,422 6,478, Records Mgmt System Upgrade 4,206, ,346 3,996, , , , ,382 TOTAL EQUIPMENT ASSETS $ 41,986,312 $ 35,431,467 $ 6,554,845 $ - $ 1,112,432 $ 2,224,865 $ 1,324,436 $ 841,382 CAPITAL PROJECTS IN PROGRESS Computer Aided Dispatch Upgrade $ 453,734 $ - $ 453,734 $ 3,353,657 $ - $ 700,000 $ 700,000 $ 700,000 TOTAL CAPITAL PROJECT ASSETS $ 453,734 $ - $ 453,734 $ 3,353,657 $ - $ 700,000 $ 700,000 $ 700,000 FUTURE ACQUISTIONS: Mugshot Enhancement $ - $ - $ - $ 1,000,000 $ - $ - $ 200,000 $ 200,000 Other-Infrastructure Upgrade , , , ,000 Oak Video Upgrade ,100, , , ,000 TOTAL FUTURE ACQUISTIONS $ - $ - $ - $ 3,850,000 $ - $ 350,000 $ 770,000 $ 770,000 GRAND TOTAL OF ALL ASSETS $ 42,440,046 $ 35,431,467 $ 7,008,579 $ 7,203,657 $ 1,112,432 $ 3,274,865 $ 2,794,436 $ 2,311,382 Useful Life of Assets: Technology Equipment Equipment over $50,000 (servers) Intangible Assets (infrastructure, software, services for project) 3 years 5 years 5 years 546

6 County Airports Revenues Revenue Special Assessments Special Assessment Range Special Assessments Federal Grants Non-Operating Fed Grant - Interest Recovery 118, Fed Grants Non-Op Range 118, Charges for Services Aviation Gas 859,604 1,003,160 1,003,160 1,003,160 1,003, , , , Car Rental Concessions 28,035 32,950 32,950 32,950 32,950 32,950 32,950 32, Costs Gasoline Oil Grease Charges 1, Land Lease 1,137,752 1,277,000 1,277,000 1,277,000 1,277,000 1,177,000 1,177,000 1,177, Landing Fee Concessions 58,107 71,204 71,204 71,204 71,204 60,204 60,204 60, Landing Fees 14,675 22,000 22,000 22,000 22,000 15,000 15,000 15, Late Penalty 8,867 19,594 19,594 19,594 19,594 10,594 10,594 10, Miscellaneous 7,862 15,000 15,000 15,000 15,000 15,000 15,000 15, Parking Fees 2, Reimb US Customs Service 403, , , , , , , , Rental Facilities T Hangar Rental 1,720,538 2,118,363 2,118,363 2,118,363 2,118,363 1,975,363 1,975,363 1,975, Terminal Space 0 6,800 6,800 6,800 6, Tie Down 15,013 23,500 23,500 23,500 23,500 20,000 20,000 20,000 Charges For Services Range 4,259,138 4,875,421 4,875,421 4,875,421 4,875,421 4,653,821 4,653,821 4,653,821 Charges for Services 4,259, ,875, ,875, ,875, ,875, ,653, ,653, ,653, Investment Income Accrued Interest Adjustments (33,195) Income from Investments 142, , , , , , , ,744 Investment Income Range 109, , , , , , , ,744 Investment Income 109, , , , , , , , Other Revenues Prior Years Adjustments 243, Refund Prior Years Expenditure Other Revenues Range 243, Other Revenues 243, Gain or Loss on Exchg of Asset Gain on Sale of Equip 35, Loss on Sale of Equipment (612,205) Gain or Loss on Exchg Range (577,205) Gain or Loss on Exchg of Asset (577,205.31) Revenue 4,153,988 5,154,165 5,154,165 5,154,165 5,154,165 4,932,565 4,932,565 4,932,565 Other Financing Sources Capital Contributions Capital Asset Contributions 16,935,461 1,586,804 1,586,804 1,575,609 1,598,453 1,897,613 1,771,118 1,723,

7 County Airports Capital Contribution Range 16,935,461 1,586,804 1,586,804 1,575,609 1,598,453 1,897,613 1,771,118 1,723,300 Capital Contributions 16,935, ,586, ,586, ,575, ,598, ,897, ,771, ,723, Transfers In Transfers In Transfers In Range Transfers In Other Financing Sources 16,935,511 1,586,804 1,586,804 1,575,609 1,598,453 1,897,613 1,771,118 1,723,300 Grand Total Revenues 21,089,499 6,740,969 6,740,969 6,729,774 6,752,618 6,830,178 6,703,683 6,655,865 Expenditures Personnel Salaries Salaries Regular 879,328 1,029,348 1,029,348 1,049,805 1,070,566 1,056,636 1,077,558 1,096, Holiday 33, Annual Leave 59, Sick Leave 16, Retroactive Shift Premium 3,187 3,500 3,500 3,500 3,500 3,500 3,500 3, Other Miscellaneous Salaries 145 5,670 5, Summer Help 0 62,805 62,805 62,805 62,805 62,805 62,805 62, Emergency Salaries 0 11,315 11,315 11,315 11,315 11,315 11,315 11, Death Leave 1, Overtime 62,343 33,949 33,949 33,949 33,949 33,949 33,949 33, Holiday Overtime 16,351 23,923 23,923 23,923 23,923 23,923 23,923 23,923 Salaries Range 1,071,699 1,170,510 1,170,510 1,185,297 1,206,058 1,192,128 1,213,050 1,231,729 Fringe Benefits Fringe Benefits 0 3,330 3, Workers Compensation 15,215 13,060 13,060 13,060 13,060 13,435 13,435 13, Group Life 3,073 2,908 2,908 2,908 2,908 2,980 2,980 2, Retirement 366, , , , , , , , Hospitalization 222, , , , , , , , Social Security 72,554 77,765 77,765 77,765 77,765 79,738 79,738 79, Dental 14,831 16,686 16,686 16,686 16,686 16,356 16,356 16, Disability 6,884 13,649 13,649 13,649 13,649 14,016 14,016 14, Unemployment Insurance 3,965 3,804 3,804 3,804 3,804 3,375 3,375 3, Optical 1,340 1,720 1,720 1,720 1,720 1,617 1,617 1, Fringe Benefit Adjustments 0 3,387 3,387 12,807 22,371 9,788 14,367 19,029 Fringe Benefits Range 706, , , , , , , ,146 Personnel 1,778,629 1,927,142 1,927,142 1,948,019 1,978,344 1,940,033 1,965,534 1,988,875 Operating Expenses Contractual Services Adj Prior Years Exp 2, Adj Prior Years Revenue 20, Advertising 6, ,000 1,000 1,

8 County Airports Building Maintenance Charges 25,268 26,000 26,000 26,000 26,000 26,000 26,000 26, Charge Card Fee 16,169 10,000 10,000 10,000 10,000 17,000 17,000 17, Custodial Services 0 12,400 12,400 12,400 12,400 1,000 1,000 1, Electrical Service 182, , , , , , , , Equipment Maintenance 70,999 72,625 72,625 72,625 72,625 72,625 72,625 72, Freight and Express Garbage and Rubbish Disposal 2, ,500 2,500 2, Grounds Maintenance 66, , , , , , , , Indirect Costs 475, , , , , , , , Laundry and Cleaning 2,166 3,000 3,000 3,000 3,000 2,400 2,400 2, Licenses and Permits 1,171 2,000 2,000 2,000 2,000 2,000 2,000 2, Management Services 53,709 55,691 55,691 55,691 55,691 55,691 55,691 55, Membership Dues 1,917 2,841 2,841 2,841 2,841 2,141 2,141 2, Misc Expenses-Donations Miscellaneous Paying Agents Fee Contractual Periodicals Books Publ Sub 2, Personal Mileage Printing 0 3,911 3,911 3,913 3,913 1,913 1,913 1, Prof Svc-Consultant 6, Professional Services 21,895 11,000 11,000 11,000 11,000 16,000 16,000 16, Property Taxes Runway and Taxiway Repairs 87 7,000 7,000 7,000 7, Security Expense 3,848 7,000 7,000 7,000 7,000 5,000 5,000 5, Training 23,930 11,000 11,000 11,000 11,000 6,000 6,000 6, Travel and Conference 4,362 1,200 1,200 1,200 1,200 1,200 1,200 1, Travel Employee Taxable Meals US Customs Services 369, , , , , , , , Water and Sewage Charges 48,504 29,000 29,000 29,000 29,000 34,000 34,000 34, Window Cleaning Service 1,600 3,300 3,300 3,300 3,300 4,500 4,500 4, Workshops and Meeting 363 1,000 1,000 1,000 1,000 1,000 1,000 1, Budgeted Equity Adjustments 0 94,020 94,020 96,500 90, Contractual Service Range 1,413,543 1,482,151 1,482,151 1,484,633 1,479,029 1,395,033 1,395,033 1,395,033 Commodities Dry Goods and Clothing 5,962 6,500 6,500 6,500 6,500 6,500 6,500 6, Electrical Supplies 10,545 10,500 10,500 10,500 10,500 10,500 10,500 10, Expendable Equipment 0 5,000 5,000 5,000 5,000 2,000 2,000 2, Firefighting Supplies 2,013 3,000 3,000 3,000 3,000 3,000 3,000 3, Gasoline Charges 28,391 29,000 29,000 29,000 29,000 33,000 33,000 33, Grounds Supplies 1,415 2,000 2,000 2,000 2,000 2,000 2,000 2, Maintenance Supplies 22,050 15,500 15,500 15,500 15,500 15,500 15,500 15, Metered Postage 1,904 2,415 2,415 2,415 2,415 2,015 2,015 2, Office Supplies 3,361 7,408 7,408 7,408 7,408 6,008 6,008 6, Postage-Standard Mailing

9 County Airports Small Tools 4,290 6,300 6,300 6,300 6,300 5,600 5,600 5,600 Commodities Range 79,931 87,773 87,773 87,773 87,773 86,273 86,273 86,273 Depreciation Depreciation Land Improvements 2,481,375 1,422,738 1,422,738 1,400,776 1,400,776 1,535,776 1,359,376 1,311, Depreciation Roads Parking Lot 935, , , , , , , , Depreciation Buildings 931, , , , , , , , Depreciation Equipment 30,207 14,205 14,205 12,251 12,251 12,551 12,551 12, Depreciation Vehicles 106, , , , , , , ,374 Depreciation Range 4,485,306 2,552,026 2,552,026 2,527,720 2,527,720 2,815,020 2,666,520 2,579,020 Depreciation 4,485, ,552, ,552, ,527, ,527, ,815, ,666, ,579, Interest on Debt Interest Expense 469, , , , , , , ,569 Interest on Debt Range 469, , , , , , , ,569 Interest on Debt 469, , , , , , , , Paying Agent Fees Paying Agent Fees Pay Agent Fees Range Operating Expenses 6,448,086 4,484,733 4,484,733 4,443,054 4,424,091 4,639,254 4,477,395 4,389,895 Internal Support Internal Services Convenience Copier 3,568 2,015 2,015 2,015 2,015 3,549 3,549 3, Drain Equipment 0 5,000 5,000 5,000 5,000 2,000 2,000 2, Info Tech Development 4,307 12,500 12,500 12,500 12,500 7,000 7,000 7, Info Tech Operations 25,486 34,456 34,456 34,542 34,542 28,519 28,519 28, Insurance Fund 149, , , , , , , , Maintenance Department Charges 56 2,000 2,000 2,000 2,000 2,000 2,000 2, Motor Pool Fuel Charges Motor Pool 4,920 5,500 5,500 5,500 5,500 4,743 4,743 4, Radio Communications 7,922 7,922 7,922 7,922 7,922 7,922 7,922 7, Telephone Communications 16,911 17,709 17,709 17,709 17,709 16,353 16,353 16,353 INTERNAL SERVICES RANGE 212, , , , , , , ,095 Internal Services 212, , , , , , , , Internal Support 212, , , , , , , ,095 Grand Total Expenditures 8,439,256 6,740,969 6,740,969 6,729,774 6,752,618 6,830,178 6,703,683 6,655,

10 CAPITAL BUDGET PLAN FOR AIRPORT FUND ASSET CATEGORY Accumulated DEPRECIATION Total Book Value Depreciation Capital Remaining Assets as of 5/31/13 FY2014 FY2015 FY2016 FY2017 FY2018 FUTURE TOTAL Thru 5/31/13 Additions FY2013 Collection 12,000-12, Land 36,201,393-36,201, Total Non Depreciable Assets 36,213,393-36,213, Equipment 924, ,670 52,086 4,171 12,512 12,512 12,512 8, , ,757 Vehicles 2,320,918 1,959, ,611 34, ,774 81,911 51,303 51,303 34,202 4,525 2,320,916 Building 33,783,421 8,789,738 24,993, , , , , , ,941 20,596,979 33,783,423 Land Improvement 34,261,845 22,899,164 11,362, ,379 1,535,930 1,359,306 1,311,590 1,219, ,170 4,651,999 34,261,846 Roads and Parking Lots 4,201,862 1,385,693 2,816,169 93, , , , , ,124 1,322,171 4,201,860 Total Depreciable Assets 75,492,802 35,906,572 39,586, ,233 2,765,105 2,566,292 2,478,944 2,379,222 1,888,859 26,577,575 75,492,802 TOTAL ASSETS 111,706,195 35,906,572 75,799, ,233 2,765,105 2,566,292 2,478,944 2,379,222 1,888,859 26,577,575 75,492,802 FISCAL YEAR CAPITAL ACQUISITIONS 2014 Heavy Duty Vehicles ,000-25,000 50,000 50,000 50,000 50, , , Heavy Duty Vehicles ,000-25,000 50,000 50,000 50,000 50, , ,000 TOTAL CAPITAL ACQUISITIONS ,000,000-50, , , , , ,000 1,000,000 GRAND TOTAL 111,706,195 35,906,572 75,799,623 1,000, ,233 2,815,105 2,666,292 2,578,944 2,479,222 1,988,859 27,127,575 76,492,

11 Delinquent Tax Revolving Revenues Revenue Charges for Services Collection Fees 3,817,520 6,000,000 6,000,000 6,000,000 6,000,000 4,100,000 4,100,000 4,100, Interest and Penalty 2,035, , , , , , , , Interest on Delinquent Taxes 14,358,459 18,750,000 18,750,000 18,835,396 18,835,396 14,500,000 14,500,000 14,500,000 Charges For Services Range 20,211,301 25,000,000 25,000,000 25,085,396 25,085,396 18,850,000 18,850,000 18,850,000 Investment Income Accrued Interest Adjustments (56,107) Income from Investments 875,595 2,000,000 2,000,000 2,000,000 2,000,000 1,000,000 1,000,000 1,000, Increase Market Value Invest (109,288) Interest Credited Interest on Investments 0 22,497 22,497 22,497 22, Investment Income Range 710,887 2,022,497 2,022,497 2,022,497 2,022,497 1,000,000 1,000,000 1,000,000 Investment Income 710, ,022, ,022, ,022, ,022, ,000, ,000, ,000, Planned Use of Fund Balance Planned Use of Balance ,124, , ,958 Planned Use of Fund Range ,124, , ,958 Planned Use of Fund Balance ,124, , , Other Revenues Prior Years Adjustments 987, Other Revenues Range 987, Other Revenues 987, Revenue 21,909,301 27,022,497 27,022,497 27,107,893 27,107,893 20,974,253 20,488,254 20,271,958 Grand Total Revenues 21,909,301 27,022,497 27,022,497 27,107,893 27,107,893 20,974,253 20,488,254 20,271,958 Expenditures Personnel Salaries Salaries Regular 50,301 58,655 58, , , , , , Holiday 2, Annual Leave 4, Sick Leave 1, Other Miscellaneous Salaries Salaries Range 58,655 58,970 58, , , , , ,253 Fringe Benefits Fringe Benefits Workers Compensation Group Life Retirement 22,535 22,172 22,172 42,340 42,340 39,182 39,182 39, Hospitalization 16,852 18,323 18,323 24,382 24,382 32,296 32,296 32, Social Security 4,259 4,487 4,487 8,569 8,569 7,968 7,968 7, Dental 1,279 1,377 1,377 1,809 1,809 2,139 2,139 2,

12 Delinquent Tax Revolving Disability ,622 1,622 1,508 1,508 1, Unemployment Insurance Optical Fringe Benefit Adjustments Fringe Benefits Range 46,019 47,998 47,998 80,135 80,135 84,167 84,650 84,655 Personnel 104, , , , , , , ,908 Operating Expenses Contractual Services Administrative Overhead 28,056 20,000 20,000 20,000 20,000 20,000 20,000 20, Indirect Costs 56, , , , , , , , Legal Services 27,500 40,000 40,000 40,000 40,000 40,000 40,000 40, Paying Agents Fee Contractual 1, ,800 1,800 1, Printing Prof Svc-Financial Consultant 30, ,000 30,000 30, Professional Services 81, , , , , , , , Budgeted Equity Adjustments 0 3,445,957 3,445,957 3,702,974 3,682, Contractual Service Range 226,967 3,906,207 3,906,207 4,163,224 4,142, , , ,050 Contractual Services 226, ,906, ,906, ,163, ,142, , , , Interest on Debt Interest Expense 223,107 1,750,000 1,750,000 1,750,000 1,750, , , ,000 Interest on Debt Range 223,107 1,750,000 1,750,000 1,750,000 1,750, , , ,000 Operating Expenses 450,074 5,656,207 5,656,207 5,913,224 5,892, , , ,050 Transfers/Other Sources (Uses) Transfers Out Transfers Out 33,657,558 21,259,322 21,259,322 21,001,937 21,022,337 20,008,877 19,521,353 19,304,000 Transfers Out Range 33,657,558 21,259,322 21,259,322 21,001,937 21,022,337 20,008,877 19,521,353 19,304,000 Transfers Out 33,657, ,259, ,259, ,001, ,022, ,008, ,521, ,304, Transfers/Other Sources (Uses) 33,657,558 21,259,322 21,259,322 21,001,937 21,022,337 20,008,877 19,521,353 19,304,000 Grand Total Expenditures 34,212,306 27,022,497 27,022,497 27,107,893 27,107,893 20,974,253 20,488,254 20,271,

13 Delinqt Personal Prop Tax Adm Revenues Revenue Charges for Services Administration Fees 764, , , , , , , , Mileage Miscellaneous 0 114, , , , Reimb Salaries 2,112 2,300 2,300 2,300 2,300 2,300 2,300 2,300 Charges For Services Range 766,837 1,017,158 1,017,158 1,017,158 1,017, , , ,210 Charges for Services 766, ,017, ,017, ,017, ,017, , , , Investment Income Accrued Interest Adjustments (1,042) Income from Investments 11, , , , ,000 2,253 6,288 8,807 Investment Income Range 10, , , , ,000 2,253 6,288 8,807 Investment Income 10, , , , , , , , Revenue 777,473 1,142,158 1,142,158 1,142,158 1,142, , , ,017 Other Financing Sources Transfers In Transfers In Range Transfers In Other Financing Sources Grand Total Revenues 777,473 1,142,158 1,142,158 1,142,158 1,142, , , ,017 Expenditures Personnel Salaries Salaries Regular 328, , , , , , , , Holiday 13, Annual Leave 24, Sick Leave 8, Other Miscellaneous Salaries 0 2,520 2, Death Leave Short Term Disability 4, Overtime Salaries Range 381, , , , , , , ,131 Fringe Benefits Fringe Benefits 0 1,480 1, Workers Compensation Group Life 1,145 1,225 1,225 1,225 1, Retirement 136, , , , ,658 77,682 77,682 77, Hospitalization 59,339 85,552 85,552 85,552 85,552 42,847 42,847 42, Social Security 26,821 30,399 30,399 30,399 30,399 18,984 18,984 18, Dental 5,159 6,293 6,293 6,293 6,293 3,156 3,156 3, Disability 2,923 5,755 5,755 5,755 5,755 3,594 3,594 3, Unemployment Insurance 1,394 1,471 1,471 1,471 1,

14 Delinqt Personal Prop Tax Adm Optical Fringe Benefit Adjustments ,903 1, ,150 1,162 Fringe Benefits Range 234, , , , , , , ,088 Personnel 616, , , , , , , ,219 Operating Expenses Contractual Services Auction Expense 230 1,000 1,000 1,000 1,000 1,000 1,000 1, Indirect Costs 232,151 84,121 84,121 84,121 84, , , , Licenses and Permits Membership Dues Miscellaneous Personal Mileage Professional Services 78, , , , , , , , Public Information Software Rental Lease Purchase Travel and Conference Budgeted Equity Adjustments 0 63,681 63,681 57,798 57, Contractual Service Range 310, , , , , , , ,057 Commodities FA Proprietary Equipment Exp 0 2,000 2,000 2,000 2,000 2,000 2,000 2, Metered Postage 5,175 5,693 5,693 5,693 5,693 5,693 5,693 5, Office Supplies 0 2,500 2,500 2,500 2,500 2,500 2,500 2, Postage-Standard Mailing 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Commodities Range 5,175 20,193 20,193 20,193 20,193 20,193 20,193 20,193 Operating Expenses 315, , , , , , , ,250 Internal Support Internal Services Bldg Space Cost Allocation 66,338 71,309 71,309 75,315 75,718 76,529 76,947 77, Insurance Fund 1,887 1,888 1,888 1,888 1,888 1,888 1,888 1, Motor Pool Fuel Charges 8,008 8,031 8,031 8,031 8,031 6,182 6,182 7, Motor Pool 33,045 30,000 30,000 30,000 30,000 25,877 25,877 25, Telephone Communications 5,168 5,547 5,547 5,547 5,547 3,486 3,486 3,486 INTERNAL SERVICES RANGE 114, , , , , , , ,548 Internal Support 114, , , , , , , ,548 Transfers/Other Sources (Uses) Transfers Out Transfers Out 1,766, Transfers Out Range 1,766, Transfers Out 1,766, Transfers/Other Sources (Uses) 1,766, Grand Total Expenditures 2,812,458 1,142,158 1,142,158 1,142,158 1,142, , , ,

15 Fire Records Management Revenues Revenue Charges for Services Outside Agencies 139, , , , , , , , Participation Fees 20,310 20,000 32,320 29,408 29,408 24,481 24,481 24, Rebilled Charges 34,237 35,000 35,000 35,000 35,000 17,133 17,133 17,133 Charges For Services Range 193, , , , , , , ,329 Charges for Services 193, , , , , , , , Investment Income Accrued Interest Adjustments (723) Income from Investments 3,126 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Investment Income Range 2,402 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Investment Income 2, , , , , , , , Planned Use of Fund Balance Planned Use of Balance 0 8,742 5,532 3,461 7,223 43,896 47,019 50,174 Planned Use of Fund Range 0 8,742 5,532 3,461 7,223 43,896 47,019 50,174 Revenue 196, , , , , , , ,503 Other Financing Sources Transfers In Transfers In 417, , , , , , , ,145 Transfers In Range 417, , , , , , , ,145 Transfers In 417, , , , , , , , Other Financing Sources 417, , , , , , , ,145 Grand Total Revenues 613, , , , , , , ,648 Expenditures Personnel Salaries Salaries Regular 179, , , , , , , , Holiday 7, Annual Leave 17, Sick Leave 3, Other Miscellaneous Salaries Overtime 8,422 7,000 7,000 7,000 7,000 7,000 7,000 7, Holiday Overtime On Call 7,817 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Salaries Range 224, , , , , , , ,608 Fringe Benefits Fringe Benefits Workers Compensation Group Life Retirement 90,718 83,172 83,172 83,172 83,172 81,785 81,785 81, Hospitalization 51,286 54,969 54,969 54,969 54,969 54,969 54,969 54,

16 Fire Records Management Social Security 16,719 16,000 16,000 16,000 16,000 16,320 16,320 16, Dental 3,830 4,065 4,065 4,065 4,065 4,065 4,065 4, Disability 1,694 3,028 3,028 3,028 3,028 3,089 3,089 3, Unemployment Insurance Optical Fringe Benefit Adjustments 0 12,015 12,015 13,650 15,300 11,610 12,600 13,600 Fringe Benefits Range 166, , , , , , , ,933 Personnel 390, , , , , , , ,541 Operating Expenses Contractual Services Communications 23,761 29,000 29,000 29,000 29,000 29,000 29,000 29, Equipment Maintenance 0 1,000 1,000 1,000 1,000 1,000 1,000 1, Indirect Costs 65,114 50,000 50,000 50,000 50,000 50,000 50,000 50, Personal Mileage 0 1,000 1,000 1,000 1,000 1,000 1,000 1, Software Rental Lease Purchase 3, , Software Support Maintenance 77,558 79,000 79,710 80,704 80,704 81,840 81,840 81, Travel and Conference 0 4,000 4,000 4,000 4,000 4,000 4,000 4,000 Contractual Service Range 169, , , , , , , ,840 Contractual Services 169, , , , , , , , Commodities Expendable Equipment 0 7,000 7,000 7,000 7,000 7,000 7,000 7,000 Commodities Range 0 7,000 7,000 7,000 7,000 7,000 7,000 7,000 Commodities , , , , , , , Depreciation Depreciation Computer Equip 1, Depreciation Range 1, Operating Expenses 171, , , , , , , ,840 Internal Support Internal Services Info Tech CLEMIS Info Tech Development 3, Info Tech Operations 52,934 53,670 53,670 53,867 53,867 50,156 50,156 50, Insurance Fund Telephone Communications INTERNAL SERVICES RANGE 57,365 54,866 54,866 55,063 55,063 51,267 51,267 51,267 Internal Services 57, , , , , , , , Internal Support 57,365 54,866 54,866 55,063 55,063 51,267 51,267 51,267 Grand Total Expenditures 619, , , , , , , ,

17 CAPITAL BUDGET PLAN FOR FIRE RECORDS MANAGEMENT FUND Net Book Capital Projected Depreciation Cost Accumulated Value Additions Remaining Asset Category 3/31/2013 Depreciation 3/31/2013 FY2015 FY 2014 FY 2015 FY 2016 Equipment > $5,000 $ 135,895 $ 128,494 $ 7,401 $ 40,000 $ 1,850 $ 3,701 $ 8,517 $ 6,667 Computer software 409, , $ 545,091 $ 537,690 $ 7,401 $ 40,000 $ 1,850 $ 3,701 $ 8,517 $ 6,667 Projected Capital Acquisitions Remaining Capital Program FY 2014 FY 2015 FY 2016 Server Equipment $ - $ - $ 40,000 $ - Useful life of assets: Technology equipment (over $5,000) Equipment over $50,000 Intangible assets (infrastructure, software, etc.) 3 years 5 years 5 years 558

18 Parks and Recreation Revenues Revenue Property taxes Delinquent Tax Prior Years 28,699 30,000 30,000 30,000 30,000 30,000 30,000 30, Property Tax Levy 11,635,850 11,220,000 11,220,000 11,220,000 11,342,900 11,890,000 11,890,000 11,890,000 Tax Range 11,664,549 11,250,000 11,250,000 11,250,000 11,372,900 11,920,000 11,920,000 11,920,000 Charges for Services Antenna Site Management 53,484 54,343 54,343 55,228 59,866 55,228 63,592 63, Commission Contracts 1,130 1,400 1,400 1,400 1,400 9,100 9,100 9, Commission Food Services 485, , , , , , , , Deck Tennis 5,090 6,305 6,305 6,305 6,305 6,305 6,305 6, Entrance Fees Gen Admission 1,988,998 1,692,000 1,680,000 1,662,000 1,662,000 1,650,000 1,650,000 1,650, Entrance Fees Swimming Class 3, ,000 3,000 3, Fees Camping 904, , , , , , , , Fees Day Use 612, , , , , , , , Fees Driving Range 79,793 65,000 65,000 65,000 65,000 75,000 75,000 75, Greens Fees 2,582,113 2,665,900 2,665,900 2,665,900 2,665,900 2,416,000 2,416,000 2,416, Interest on Delinquent Taxes (10,919) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) Maintenance Contracts 5,631 12,500 12,500 12,500 12,500 6,000 6,000 6, Miscellaneous 4,039 5,600 5,600 5,600 5,600 4,900 4,900 4, NSF Check Fees Reimb 3rd Party 8, Reimb Contracts 19,287 11,600 11,600 11,600 11,600 19,000 19,000 19, Rent House 81,605 87,750 87,750 85,594 85,594 91,078 91,078 91, Rental Equipment 91, , , , , , , , Rental Facilities 268, , , , , , , , Rental Golf Carts 1,014, , , , , , , , Rental Units or Events 191, , , , , , , , Sales Pro Shop 134, , , , , , , , Special and Sanctioned Races 8,528 5,500 5,500 3,475 3,475 9,500 9,500 9, Special Contracts 118, , , , , , , , Temporary Licenses , Water Feature Ride 33,639 25,000 25,000 25,000 25,000 28,000 28,000 28, Weekly Races 4,318 5,000 5,000 2,500 2,500 6,000 6,000 6,000 Charges For Services Range 8,690,154 8,614,623 8,766,163 8,594,677 8,599,315 8,446,361 8,454,725 8,454,725 Charges for Services 8,690, ,614, ,766, ,594, ,599, ,446, ,454, ,454, Contributions Contributions Operating 25,385 36,000 69,400 11,000 11,000 12,000 12,000 12,000 Contributions Range 25,385 36,000 69,400 11,000 11,000 12,000 12,000 12,000 Contributions 25, , , , , , , , Investment Income Accrued Interest Adjustments 19,086 12,000 12,000 12,000 12,000 12,000 12,000 12, Income from Investments 265, , , , , , , , Increase Market Value Invest (3,581)

19 Parks and Recreation Investment Income Range 281, , , , , , , ,000 Investment Income 281, , , , , , , , Planned Use of Fund Balance Planned Use of Balance 0 2,794,737 2,668,918 2,911,902 2,769,055 5,089,133 5,149,425 5,272,784 Planned Use of Fund Range 0 2,794,737 2,668,918 2,911,902 2,769,055 5,089,133 5,149,425 5,272,784 Other Revenues Adjustment Prior Years Revenue Cash Overages Prior Years Revenue 45, Refund Prior Years Expenditure Sale of Equipment 4, Sale of Scrap 4, Other Revenues Range 55, Other Revenues 55, Gain or Loss on Exchg of Asset Gain on Sale of Equip 5, Gain or Loss on Exchg Range 5, Revenue 20,722,325 22,958,010 23,017,131 23,029,579 23,014,270 25,729,494 25,798,150 25,921,509 Other Financing Sources Capital Contributions Capital Asset Contributions 38, ,000 45,000 45,000 45,000 45,000 Capital Contribution Range 38, ,000 45,000 45,000 45,000 45,000 Capital Contributions 38, , , , , , Transfers In Transfers In 18, Transfers In Range 18, Transfers In 18, Other Financing Sources 56, ,000 45,000 45,000 45,000 45,000 Grand Total Revenues 20,779,121 22,958,010 23,017,131 23,074,579 23,059,270 25,774,494 25,843,150 25,966,509 Expenditures Personnel Salaries Salaries Regular 6,737,396 5,893,398 5,893,398 5,952,298 5,964,044 8,193,182 8,278,241 8,363, Holiday 130, Annual Leave 240, Sick Leave 80, Retroactive 1, Other Miscellaneous Salaries 1,560 22,680 22, Summer Help 0 1,530,000 1,530,000 1,548,315 1,548, Workers Compensation Pay 5, Death Leave 4, Short Term Disability 16, Overtime 150, , , , , , , , Holiday Overtime 4,

20 Parks and Recreation Salaries Range 7,374,940 7,580,233 7,580,233 7,631,568 7,643,514 8,341,377 8,426,436 8,511,495 Fringe Benefits Fringe Benefits 0 34,220 34,220 34,220 34,562 3,248,137 3,286,285 3,324, Workers Compensation 74,571 79,945 79,945 79,945 79, Group Life 11,776 11,636 11,636 11,636 11, Retirement 1,437,454 1,359,181 1,359,181 1,368,011 1,367, Hospitalization 725, , , , , Social Security 334, , , , , Dental 53,199 63,705 63,705 63,705 63, Disability 27,312 54,664 54,664 54,664 54, Unemployment Insurance 27,286 28,314 28,314 28,314 28, Optical 4,762 6,793 6,793 6,793 6, Fringe Benefits Range 2,697,102 2,925,192 2,925,192 2,934,022 2,934,214 3,248,137 3,286,285 3,324,433 Personnel 10,072,042 10,505,425 10,505,425 10,565,590 10,577,728 11,589,514 11,712,721 11,835,928 Operating Expenses Contractual Services Adj Prior Years Exp 74, Adj Prior Years Revenue Appraisal Fees 0 1,000 1,000 1,000 1,000 1,000 1,000 1, Bank Charges 5,811 75,330 75,330 76,330 76,330 7,000 7,000 7, Building Maintenance Charges 619, , ,625 1,073, ,309 2,068,155 1,918,655 1,918, Cash Shortage Charge Card Fee 69,681 72,160 72,160 72,410 72,660 73,442 73,692 73, Contracted Services 19, , , , , , , , Custodial Services 26,310 25,400 25,400 25,400 25,400 25,400 25,400 25, Design Fees 14,177 63,000 63,000 30,000 15,000 30,000 15,000 15, Electrical Service 563, , , , , , , , Employees Medical Exams Equipment Maintenance 456, , , , , , , , Equipment Rental 6,469 14,450 14,450 14,450 14,450 15,150 15,150 15, Fees - Per Diems 2,471 3,000 3,000 3,000 3,000 3,000 3,000 3, Garbage and Rubbish Disposal 29,849 37,002 37,002 38,072 38,072 38,475 38,475 38, General Program Administration 0 84,000 84,000 84,000 84, , , , Greenhouse Allocation 0 50,355 50,355 50,355 50,355 59,738 59,738 59, Grounds Maintenance 931,800 1,589,209 1,589,209 1,176,564 1,136,564 1,148,800 1,108,800 1,108, Housekeeping Services Indirect Costs 636, , , , , , , , Laundry and Cleaning 9,275 10,340 10,340 10,765 10,765 13,225 13,225 13, Legal Services 6, Licenses and Permits 19,857 13,090 13,090 2,350 2,350 21,580 21,580 21, Logos Trademarks Intellect Prp 4,181 3,550 3,550 3,750 3,750 3,600 3,600 3, Mail Handling-Postage Svc Membership Dues 10,385 15,776 15,776 15,640 15,640 16,423 16,423 16, Miscellaneous 19,013 88,510 91,910 71,410 71,410 65,885 65,885 65,

21 Parks and Recreation Natural Gas 195, , , , , , , , Periodicals Books Publ Sub 2,024 3,180 3,180 3,180 3,180 3,180 3,180 3, Personal Mileage 17,824 17,650 17,650 18,600 18,600 25,950 25,950 25, Printing 46,889 50,450 50,450 34,200 34,450 57,500 57,750 57, Public Information 215, , , , , , , , Refund Prior Years Revenue Relocation 2, Rent 0 14,163 14,163 14,163 14, Rental Property Maintenance 11,196 23,000 23,000 21,000 21,000 31,500 31,500 31, Security Expense 719, , , , , , , , Software Support Maintenance 4,057 9,500 9,500 9,500 9, , , , Sponsorship 3,000 8,000 8,000 8,000 8, Training 26,401 32,195 32,195 32,295 32,795 51,485 51,985 51, Travel and Conference 30,718 51,215 51,215 46,130 47,930 50,495 52,295 52, Travel Employee Taxable Meals 267 1,000 1,000 1,000 1, Twp and City Treas Bonds 2,271 2,500 2,500 2,550 2,600 2,550 2,600 2, Uncollectable Accts Receivable Uncollectible NSF Checks Water and Sewage Charges 134, , , , , , , , Workshops and Meeting 1,628 2,400 2,400 2,400 2,400 3,900 3,900 3,900 Contractual Service Range 4,941,650 6,471,198 6,474,598 6,406,308 6,267,711 7,838,741 7,672,341 7,672,341 Contractual Services 4,941, ,471, ,474, ,406, ,267, ,838, ,672, ,672, Non-Departmental Non Departmental Range Commodities Custodial Supplies 66,825 71,212 71,212 71,932 71,932 75,663 75,663 75, Expendable Equipment 180, , , , , , , , Maintenance Supplies 4,508 3,000 3,000 3,000 3,000 4,500 4,500 4, Merchandise 91,204 95,400 95,400 95,700 95,700 98,450 98,450 98, Metered Postage 9,926 8,400 8,400 10,000 12,000 10,000 12,000 12, Office Supplies 67,744 95,950 95, , ,200 98, , , Postage-Standard Mailing 1,974 7,000 7,000 8,000 8,000 8,000 8,000 8, Recreation Supplies 119, , , , , , , , Small Tools 114, , ,000 88,960 88, , , , Special Event Supplies 114, , , , , , , , Uniforms 45,240 60,876 60,876 60,955 61,355 63,450 63,850 63,850 Commodities Range 815,665 1,114,038 1,134,038 1,071,627 1,076,777 1,208,933 1,214,083 1,214,083 Depreciation Depreciation Park Improvements 2,012,349 2,051,500 2,051,500 2,051,500 2,051,500 2,051,500 2,051,500 2,051, Depreciation Buildings 642, , , , , , , , Depreciation Equipment 235, , , , , , , , Depreciation Vehicles 31,341 47,500 47,500 47,500 47,500 47,500 47,500 47,500 Depreciation Range 2,921,953 3,090,900 3,090,900 3,090,900 3,090,900 3,130,000 3,130,000 3,130,000 Depreciation 2,921, ,090, ,090, ,090, ,090, ,130, ,130, ,130, Operating Expenses 8,679,267 10,676,136 10,699,536 10,568,835 10,435,388 12,177,674 12,016,424 12,016,