2018 BUDGET. Appendices

Transcription

1 2018 BUDGET Appendices Statistics: 2018 Budget & Financial Charts & Tables Bond Debt Service Millage History 2018 Tax Levy Ordinance Number 1068 Local Services Tax Ordinance Number 973 Sanitary Sewer Fee Ordinances (recent) o Number 985 Establishing Guidelines (2009) o Number 1034 Sewer Fee of $4.75 (2013) o Number 1042 Establishing 2% Penalty (2013) 2018 Fee Resolution Number 1185

2 STATISTICS BUDGET AND FINANCIAL CHARTS & TABLES 2018 BUDGET

3 Page 2 STATISTICS The tables and charts on the following pages will provide further information and background on the 2018 budget. They represent data used by council in preparing the budget and/or information that provides a more detailed picture of borough finances. Several of the tables and charts are referred to in the manager s budget message (and additional tables/charts are shown as part of that message) while many are offered without explanation or interpretation, simply as a means to provide a further illustration of borough finances. A number of tables and charts provide historical information on personnel related costs including changes over time in health benefit costs and police and public works overtime, a comparison and history of recreation revenues and expenditures and a review of recent changes in trash and recycling contracted costs. Some tables/charts show similar information in different formats to assist in better understanding the statistics shown and to provide a different perspective. Some notes that will enhance an understanding of these tables/charts: Charts/tables are divided into two sections, one labeled Personnel Statistics (PS) summarizing various aspects of employee costs and the second labeled General Statistics (GS) providing an overview of non-personnel related accounts. Charts/tables are numbered within those categories. Where a chart or table refers to the budget as a source (or uses the term budgeted ) those numbers should be treated as unaudited. In some cases the audit is not available for those numbers or the auditor combined items into a general category that prohibited viewing components. Actual figures represent numbers that were a part of an account at year end when the books were closed for one year and opened on another. GS Table 14 and GS Chart 7 refer only to numbers included in the actual contract with Waste Management and do not include administrative costs (e.g., postage, envelopes), delinquents, or an additional 50 per unit / per month tipping fee that is passed on to municipalities. Administrative and delinquent costs are built into the final trash fee charged to residents. Charts and tables that use census data (e.g., per capita costs) have been updated with 2010 information. In previous years, the census bureau provided estimates on the population change following the 2000 census. These estimates have been removed in favor of 2000 and 2010 census numbers. GS Tables 17a and 17b (2017 cash flow) should not be interpreted to assume that they reflect actual cash on hand. They represent a picture at a given point in time of cash available to pay bills. The numbers do not include funds that are encumbered (reserved to pay bills for items that have been ordered but not received), corrections or changes made due to minor errors, or escrowed or otherwise reserved funds. This is a tool used by council and staff to provide a picture of the status of the general fund at a point in time in order to provide an advance warning of problems or an indication of fiscal solvency.

4 Page 3 GENERAL STATISTICS (GS) GS TABLE 1: Real Estate Tax Collection History (see chart on page 35 of budget message) Real Estate Tax Collection Source: audit unaudited Actual Collected $ 2,449,874 $ 2,444,497 $ 2,450,761 $ 2,444,345 $ 2,456,041 $ 2,952,061 $ 2,906,241 $ 2,751,707 $ 2,732,031 $ 2,891,281 Budgeted Amount $ 2,460,626 $ 2,459,507 $ 2,459,745 $ 2,485,688 $ 2,475,600 $ 2,475,600 $ 2,599,528 $ 2,745,000 $ 2,880,500 $ 2,897,000 Difference - Actual - Budgeted $ (10,752) $ (15,010) $ (8,984) $ (41,343) $ (19,559) $ 476,461 $ 306,713 $ 6,707 $ (148,469) $ (5,719) Difference - Year to Year Actual $ 11,800 $ (5,377) $ 6,264 $ (6,416) $ 11,696 $ 496,020 $ (45,820) $ (154,534) $ (19,676) $ 159,250 Percentage Incr (decr) over previous year (actual): 0.48% -0.22% 0.26% -0.26% 0.48% 20.20% -1.55% -5.32% -0.72% 5.83% Collection Rate (Budgeted vs Actual): 99.56% 99.39% 99.63% 98.34% 99.21% % % % 94.85% 99.80% GS TABLE 2: Earned Income Tax Collection History (see chart on page 36 of budget message) Earned Income Tax Source: audit unaudited Actual Collected $ 728,703 $ 766,852 $ 766,406 $ 755,762 $ 1,004,984 $ 982,882 $ 1,007,456 $ 988,858 $ 1,019,243 $ 1,017,007 Budgeted Amount $ 686,000 $ 703,150 $ 737,360 $ 780,000 $ 780,000 $ 811,000 $ 824,000 $ 857,000 $ 851,600 $ 902,000 Difference - Actual - Budgeted $ 42,703 $ 63,702 $ 29,046 $ (24,238) $ 224,984 $ 171,882 $ 183,456 $ 131,858 $ 167,643 $ 115,007 Difference - Year to Year Actual $ 30,001 $ 38,149 $ (446) $ (10,644) $ 249,222 $ (22,102) $ 24,574 $ (18,598) $ 30,384 $ (2,236) Percentage Incr (decr) over previous year (actual): 4.29% 5.24% -0.06% -1.39% 32.98% -2.20% 2.50% -1.85% 3.07% -0.22%

5 Dollars GS CHART 1: Illustration of Assessed Value Changes through the Years (since change to 100% valuation). See also Millage Rate History table in appendix and page 34 in budget message. Page 4 ASSESSED VALUE (Value as of final budget approval) 450,000, ,000, ,000, ,000, ,000, ,000, ,000, ,000,000 50,000, Year Assessed Valuation

6 Page 5 GS TABLE 3: Real Estate Prior Years History (see discussion on page 34 of budget message) Real Estate Prior Years Source: audit unaudited Actual Collected $ 61,678 $ 50,798 $ 61,113 $ 45,421 $ 49,600 $ 38,296 $ 36,119 $ 36,134 $ 47,447 $ 43,482 Budgeted Amount $ 35,000 $ 40,000 $ 45,000 $ 50,000 $ 40,000 $ 45,000 $ 45,000 $ 40,000 $ 40,000 $ 43,950 Difference - Actual - Budgeted $ 26,678 $ 10,798 $ 16,113 $ (4,579) $ 9,600 $ (6,704) $ (8,881) $ (3,866) $ 7,447 $ (468) Difference - Year to Year Actual $ 38,601 $ (10,880) $ 10,315 $ (15,692) $ 4,179 $ (11,304) $ (2,177) $ 15 $ 11,313 $ (3,965) Percentage Incr (decr) over previous year (actual): % % 20.31% % 9.20% % -5.68% 0.04% 31.31% -8.36% GS TABLE 4: Real Estate Liened Costs History (see discussion on page 34 of budget message) Real Estate Liened Costs Source: audit unaudited Actual Collected $ 19,387 $ 26,021 $ 18,155 $ 23,221 $ 43,890 $ 19,783 $ 25,727 $ 8,421 $ 17,228 $ 3,862 Budgeted Amount $ 30,000 $ 25,000 $ 25,000 $ 23,000 $ 25,000 $ 30,000 $ 30,000 $ 27,000 $ 22,000 $ 22,000 Difference - Actual - Budgeted $ (10,613) $ 1,021 $ (6,845) $ 221 $ 18,890 $ (10,217) $ (4,273) $ (18,579) $ (4,772) $ (18,138) Difference - Year to Year Actual $ (19,827) $ 6,634 $ (7,866) $ 5,066 $ 20,669 $ (24,107) $ 5,944 $ (17,306) $ 8,806 $ (13,366) Percentage Incr (decr) over previous year (actual): % 34.22% % 27.90% 89.01% % 30.05% % % %

7 Page 6 GS TABLE 5: Real Estate Transfer Tax History Real Estate Transfer Tax Source: audit unaudited Actual Collected $ 56,371 $ 55,644 $ 73,995 $ 42,354 $ 73,193 $ 72,991 $ 66,126 $ 72,698 $ 130,691 $ 105,518 Budgeted Amount $ 87,000 $ 85,000 $ 80,000 $ 80,000 $ 65,000 $ 65,000 $ 66,000 $ 64,000 $ 65,000 $ 77,500 Difference - Actual - Budgeted $ (30,629) $ (29,356) $ (6,005) $ (37,646) $ 8,193 $ 7,991 $ 126 $ 8,698 $ 65,691 $ 28,018 Difference - Year to Year Actual $ (43,432) $ (727) $ 18,351 $ (31,641) $ 30,839 $ (202) $ (6,865) $ 6,572 $ 57,994 $ (25,174) Percentage Incr (decr) over previous year (actual): % -1.29% 32.98% % 72.81% -0.28% -9.41% 9.94% 79.77% % GS TABLE 6: Local Services Tax (LST) History LST Source: audit unaudited Actual Collected $ 68,603 $ 90,382 $ 93,675 $ 79,621 $ 93,866 $ 103,056 $ 102,752 $ 110,216 $ 110,106 $ 114,678 Budgeted Amount $ 60,000 $ 85,000 $ 85,000 $ 85,000 $ 80,000 $ 84,000 $ 86,000 $ 89,000 $ 92,000 $ 94,000 Difference - Actual - Budgeted $ 8,603 $ 5,382 $ 8,675 $ (5,379) $ 13,866 $ 19,056 $ 16,752 $ 21,216 $ 18,106 $ 20,678 Difference - Year to Year Actual $ (21,203) $ 21,779 $ 3,293 $ (14,054) $ 14,245 $ 9,190 $ (304) $ 7,464 $ (110) $ 4,572 Percentage Incr (decr) over previous year (actual): % 31.75% 3.64% % 17.89% 9.79% -0.29% 7.26% -0.10% 4.15% Note: Originally known as the Emergency and Municipal Services Tax (or EMST) created in 2005 under state law and, before that, known as the Occupational Privilege Tax (which amounted to $10 per person employed in a job located in the borough through 2004). The EMST increased the fee to $52 per person to include anyone earning $4,000 or more annually. In 2008 the tax was modified again as the Local Services Tax (LST), maintaining the same rate but allowing payments quarterly and raising the minimum earning requirement to $12,000 or greater annually.

8 Dollars Page 7 GS TABLE 7: Cable TV Franchise Revenue History (see discussion on page 37 of budget message) Cable TV Franchise Source: audit unaudited Actual Collected $ 92,089 $ 96,481 $ 189,036 $ 138,165 $ 141,559 $ 145,981 $ 152,765 $ 157,091 $ 159,179 $ 160,958 Budgeted Amount $ 88,700 $ 91,500 $ 91,500 $ 91,500 $ 100,000 $ 128,000 $ 132,000 $ 136,000 $ 142,000 $ 151,000 Difference - Actual - Budgeted $ 3,389 $ 4,981 $ 97,536 $ 46,665 $ 41,559 $ 17,981 $ 20,765 $ 21,091 $ 17,179 $ 9,958 Difference - Year to Year Actual $ 5,720 $ 4,392 $ 92,555 $ (50,871) $ 3,394 $ 4,422 $ 6,784 $ 4,326 $ 2,089 $ 1,778 Percentage Incr (decr) over previous year (actual): 6.62% 4.77% 95.93% % 2.46% 3.12% 4.65% 2.83% 1.33% 1.12% GS CHART 2: Cable TV Franchise Revenue Per Capita/Per Household Cable TV Franchise Revenue $70 $60 $ $40 $ $29 $21 $22 $22 $23 $24 $24 $25 $20 $14 $15 $10 $0 unaudited Source: audit reports; 2010 Year Cable TV Rev. Per Capita (actual) Cable TV Rev Per Household (actual)

9 Dollars Page 8 GS TABLE 8: Regional Asset District Sales Tax Share History (see discussion on page 38 of budget message) Regional Asset District Sales Tax Total Source: audit unaudited Actual Collected $ 151,000 $ 164,171 $ 175,124 $ 180,091 $ 194,638 $ 195,819 $ 203,953 $ 219,965 $ 229,811 $ 227,163 Budgeted Amount $ 145,000 $ 137,000 $ 142,000 $ 155,000 $ 165,000 $ 170,500 $ 175,500 $ 180,000 $ 191,000 $ 202,000 Difference - Actual - Budgeted $ 6,000 $ 27,171 $ 33,124 $ 25,091 $ 29,638 $ 25,319 $ 28,453 $ 39,965 $ 38,811 $ 25,163 Difference - Year to Year Actual $ 28,133 $ 13,171 $ 10,953 $ 4,967 $ 14,547 $ 1,181 $ 8,134 $ 16,012 $ 9,846 $ (2,648) Percentage Incr (decr) over previous year (actual): 22.90% 8.72% 6.67% 2.84% 8.08% 0.61% 4.15% 7.85% 4.48% -1.15% GS CHART 3: Regional Asset District Sales Tax Share History $250,000 Regional Asset District Tax Share $200,000 $150,000 $100,000 $50,000 $- unaudited Regional Asset District Sales Tax Total $151,000 $164,171 $175,124 $180,091 $194,638 $195,819 $203,953 $219,965 $229,811 $227,163 Year Source: Audit Reports

10 Page 9 GS TABLE 9: Summary of Recreation Revenues and Expenditures (note: pool closed in 2016 for major repairs) Revenues (unaudited) Pool - Budget 107, , , , , , , , , ,700 Pool - Actual 107,672 97, , , , ,160 97, ,379 4,045 99,102 Difference 72 (6,905) 614 (9,152) (3,395) (5,940) (11,892) 2,579 (103,955) (9,598) Tennis - Budget 10,450 9,500 10,000 10,000 7,000 7,000 7,000 7,540 8,050 7,200 Tennis - Actual 9,470 9,270 8,206 6,797 6,545 3,030 6,013 26,886 3,421 5,177 Difference (980) (230) (1,794) (3,203) (455) (3,970) (987) 19,346 (4,629) (2,023) Recreational Programming - Budget 14,650 13,400 14,150 16,500 15,500 14,500 14,600 14,700 13,800 13,000 Recreational Programming - Actual 16,329 17,080 14,888 13,956 12,258 12,677 13,523 13,703 9,494 9,810 Difference 1,679 3, (2,544) (3,242) (1,823) (1,077) (997) (4,306) (3,190) Permits/Basketball - Budget Permits/Basketball - Actual Difference Expenditures (unaudited) Pool - Budget 133, , , , , , , , , ,572 Pool - Actual 135, , , , , , , ,025 57, ,029 Difference 1,239 21,327 (2,643) 19,199 10,623 (5,403) 16,018 28,517 (120,988) (1,543) Tennis - Budget 11,555 11,829 11,505 11,245 11,441 9,346 7,595 7,873 7,822 10,108 Tennis - Actual 10,042 10,750 8,916 7,577 12,729 5,832 5,809 5,125 7,181 5,768 Difference (1,513) (1,079) (2,589) (3,668) 1,288 (3,514) (1,786) (2,748) (641) (4,340) Recreational Programming - Budget 11,856 10,041 9,545 10,579 7,723 7,310 6,488 6,516 7,516 6,060 Recreational Programming - Actual 10,290 11,325 8,594 8,143 9,346 7,489 6,478 6,562 5,473 3,663 Difference (1,566) 1,284 (951) (2,436) 1, (10) 46 (2,043) (2,397)

11 Dollars GS TABLE 10: Comparison of Swimming Pool Revenues & Expenditures (see GS CHART 4 below - note: pool closed in 2016 for major repairs) Page Comparison - Recreation Revenues & Expenditures (unaudited) (source: Forest Hills Budgets) Pool - Actual Revenues 107,672 97, , , , ,160 97, ,379 4,045 99,102 Pool - Actual Expenditures 135, , , , , , , ,025 57, ,029 Difference (27,333) (54,465) (30,237) (47,669) (47,224) (49,312) (72,465) (88,646) (53,787) (75,927) GS CHART 4: Comparison of Swimming Pool Revenues & Expenditures (see GS TABLE 10 above & note) 250,000 SWIMMING POOL REVENUES VS EXPENDITURES , , ,000 50,000 0 (unaudited) Budget Year Pool - Actual Revenues Pool - Actual Expenditures

12 Page 11 GS TABLE 11: Revenues from pool admissions: Season Passes & Daily Admissions (Note: no admissions data for 2016 due to pool closure) Pool Admissions Revenues - season passes (unaudited) Closed for Actual 60,003 58,862 63,574 63,690 62,871 62,875 62,140 58,850 season 58,325 Budgeted 60,000 59,000 60,000 63,000 64,000 65,000 66,000 63,000 62,000 Difference (Actual-Budget) 3 (138) 3, (1,129) (2,125) (3,860) (4,150) (3,675) Revenues - daily admissions Actual 17,350 12,734 16,680 13,216 13,462 11,279 10,919 17,806 15,072 Budgeted 17,000 17,000 17,500 17,500 13,500 13,500 14,000 12,000 18,000 Difference (Actual-Budget) 350 (4,266) (820) (4,284) (38) (2,221) (3,081) 5,806 (2,929) Total Actual Revenue from Admissions 77,353 71,596 80,254 76,906 76,333 74,154 73,059 76,656 73,397 % of actual GF only expenses covered by Admissions Rev.: 57.3% 47.0% 58.2% 51.1% 51.1% 49.3% 43.0% 39.5% 41.9% % of actual GF/Cap. expenses covered by Admissions Rev.: 48.0% 42.6% 55.6% 49.2% 48.5% 42.1% 41.5% 39.4% 41.0% GS TABLE 12: Concessions at Pool: Revenues & Expenditure Comparison (Note: no concession data for 2016 due to pool closure) Pool Concessions (from budget reports) (unaudited) Closed for Revenues season Actual $18,579 $15,393 $15,324 $15,237 $17,418 $14,364 $13,711 $17,265 $15,009 Budgeted $17,000 $17,000 $17,500 $17,500 $16,000 $16,500 $17,000 $15,000 $17,000 Difference (Actual-Budget) $1,579 ($1,607) ($2,176) ($2,263) $1,418 ($2,136) ($3,289) $2,265 ($1,992) Expenditures Actual $13,417 $12,554 $10,587 $12,096 $14,057 $8,699 $10,363 $10,870 $11,517 Budgeted $10,000 $10,000 $12,500 $11,000 $12,000 $14,500 $12,000 $12,000 $12,500 Difference (Actual-Budget) $3,417 $2,554 ($1,913) $1,096 $2,057 ($5,801) ($1,637) ($1,130) ($983) Difference Revenue - Expenditure (actual) $5,162 $2,839 $4,737 $3,141 $3,361 $5,665 $3,348 $6,394 $3,491

13 Page 12 GS TABLE 13: Pool Cost Comparison with Capital Costs POOL COST COMPARISON WITH CAPITAL COSTS * 2017 (unaudited) Pool - Actual Capital Expenditures (incl. grant funded) $26,262 $4,540 $6,406 $5,758 $7,927 $25,514 $5,805 $322 $380,211 $3,981 (bond - for reference) BOND 02 - pool lodge kitchen/painting BOND 07 - fencing $11,337 BOND 02 - pool parking lot paving, engineering, drainage BOND 02 - maint/repair incl scum gutter & heater $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Bond Issue: $0 $11,337 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL POOL - Capital & Bond Issue $26,262 $15,877 $6,406 $5,758 $7,927 $25,514 $5,805 $322 $380,211 $3,981 Total Actual Pool Expenditures - General Fund & Capital $161,266 $168,237 $144,357 $156,175 $157,356 $175,986 $175,878 $194,347 $438,043 $179,010 DIFFERENCE - Actual Total Rev. - Actual Total Expend. ($53,594) ($70,342) ($36,643) ($53,427) ($55,151) ($74,826) ($78,270) ($88,968) ($433,998) ($79,908) Population (source: US Census adjusted for 2010 census) 6,518 6,518 6,518 6,518 6,518 6,518 6,518 6,518 6,518 6,518 Pool - Per Capita Costs $ 25 $ 26 $ 22 $ 24 $ 24 $ 27 $ 27 $ 30 $ 67 $ 27 *NOTE: 2016 capital costs reflect all costs related to repair of pool including contractor work and work handled by public works crew except labor; Corrective Action work also performed in 2016 but is not included here as that is a requirement of the consent order and unrelated to the repair work. Note: GS Table 10 provides actual total revenue and expenditure figures shown in GS Table 13.

14 Page 13 GS CHART 5: Swimming Pool Per Capita Costs (see discussion of per capita costs in budget message note that this chart does not include 2016 since the pool closure and the cost of major repairs skew the lines at that point)

15 Dollars Page 14 GS TABLE 14: Comparison of Tennis Revenues & Expenditures (see GS CHART 6) Comparison - Recreation Revenues & Expenditures Tennis - Actual Revenues 9,470 9,270 8,206 6,797 6,545 3,030 6,013 26,886 3,421 5,177 Tennis - Actual Expenditures 10,042 10,750 8,916 7,577 12,729 5,832 5,809 5,125 7,181 5,768 Difference (572) (1,480) (710) (780) (6,184) (2,802) ,761 (3,760) (591) GS CHART 6: Comparison of Tennis Revenues & Expenditures 30,000 TENNIS REVENUES VS EXPENDITURES 25,000 20,000 15,000 10,000 5,000 0 (unaudited) Budget Year Tennis - Actual Revenues Tennis - Actual Expenditures 2015 Rev. includes grant funds for resurfacing

16 Dollars Page 15 GS TABLE 15: Comparison of Recreational Programming Revenues & Expenditures (see GS CHART 7) Comparison - Recreation Revenues & Expenditures Recreational Programming - Actual Revenues 16,329 17,080 14,888 13,956 12,258 12,677 13,523 13,703 9,494 9,810 Recreational Programming - Actual Expenditures 10,290 11,325 8,594 8,143 9,346 7,489 6,478 6,562 5,473 3,663 Difference 6,039 5,755 6,294 5,813 2,912 5,188 7,045 7,141 4,021 6,147 GS CHART 7: Comparison of Recreational Program Revenues & Expenditures RECREATIONAL PROGRAMMING REVENUES VS EXPENDITURES (does not include pool or tennis) 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 (unaudited) Budget Year Recreational Programming - Actual Revenues Recreational Programming - Actual Expenditures

17 Dollars Page 16 GS CHART 8: Full Recreation Program Per Capita Costs (includes pool, tennis, & rec programming from general fund only) $35 Recreation Program Per Capita Costs $32 $30 $25 $20 $24 $27 $24 $25 $26 $25 $28 $28 $15 $10 $11 $5 $0 (unaudited) Year Capital costs vary from year to year and are not included in calculating the above chart.

18 Page 17 GS TABLE 16: Trash & Recycling Contract Costs (source: Waste Management Contracts; see also GS CHART 9 below) WASTE MANAGEMENT CONTRACT (does not include administrative costs & tipping fee increment at.50 per unit/per month) Collection Costs (per unit/per month) Add Hazardous Waste Collection ( ): Collection Costs (3,050 units per month) 39,040 40,718 42,426 44,256 46,116 42,914 44,012 45,079 46,208 47,367 42,212 43,066 44,347 45,659 47,001 Annual Collection Costs (at 3,050 units) 468, , , , , , , , , , , , , , ,006 Rear Yard Surcharge (per unit/per month) GS CHART 9: Illustration of Trash/Recycling Contract (source: Waste Management Contracts; does not include hazardous waste collection)

19 Tonnage GS CHART 10: Summary Recycling Collection Residential vs. Total Collected (Note: 2013 based on average due to Waste Management uncorrectable reporting error - Source: reports from haulers & business reports) Page 18 1, Recycling Summary - Residential vs Total TOTAL RECYCLING (source: 904 Reports) Residential Tonnage - recycling Year Source for Residential - Waste Mgt. Annual Reports; All: 2017 Reports incomplete 2013 Residential based on prev. yrs. ave.

20 GS TABLE 17a: 2017 Cash Flow Revenues (source: borough accounting system) Combine with 16b for complete cash picture. Note that these charts represent information prior to bookkeeping and audit corrections and adjustments and are provided only for reference. Page 19 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Cash on Hand (beginning of month) 0.00 (76,466.18) (128,998.25) (182,230.29) 724, ,308, ,544, ,204, ,128, ,129, , , CASH RECEIPTS Taxes: Real Estate 4, , , , , , , , , , , , Taxes: Act , , , , , , , , , , , , Licenses & Permits 3, , , , , , , , , , , Cable TV Franchise 20, , , , , Fees & Fines 2, , , , , , , , , , , , Interest, Rents, & Royalties 2, , , , , , , , , , , , State Grants 1, , State Shared Revenue , , Local Government Grants (RAD) 18, , , , , , , , , , , , Charges for Services 12, , , , , , , , , , , , Reimbursements: Police & Public Safety 4, , , , , , , , Reimbursements: Public Works 4, (419.75) 5, , , , (213.78) 10, , , Sanitation 127, , , , , , , , , , , , Recreation: Pool , , , , , , , Recreation: Programs & Ball fields , , , Recreation: Tennis , , , Miscellaneous 2, , , , , , , , Wire Trans from Cap 2 TAN (not included in Jan. total) TOTAL CASH RECEIPTS 271, , , ,214, ,019, , , , , , , , Total Cash Available (before cash out) 271, , , ,032, ,744, ,848, ,748, ,424, ,521, ,274, , ,407,410.11

21 Page 20 GS TABLE 17b: 2017 Cash Flow Expenditures (source: borough accounting system) Combine with 16a for complete cash picture. CASH PAID OUT Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Legislative Body 3, , , , , , , , , , , , Administration 32, , , , , , , , , , , , Tax Collection 2, , , , , , , Legal Services 25, , , , , , , , , , , Magistrate's Office Bldg New Building Building Maintenance 8, , , , , , , , , , , , Police 118, , , , , , , , , , , , Ambulance 8, (21.60) Planning & Zoning (1,838.06) (1,304.40) 5, , , , , , , , , Neighborhood Crime Resist (50.00) (100.00) (50.00) Auxiliary Police , School Crossing Guards , , , Recycling Collection , Refuse Collection 49, , , , , , , , , , , , Public Works 58, , , , , , , , , , , , Street Maintenance 13, , , , , , , , , , Sewer Maintenance 7, , , , , , , , , , , , Recreation , Swimming Pool , , , , , , , , , , , Tennis , Parks 7, , , , , (1,312.36) 19, , , , , , Tree Service 8, , , , , , , , , , , Senior Center Rec Center (Greensburg Pk) 4, , , , , , , , , , , , TAN TAN Interest Bond Issue - Principal , Bond Issue - Interest , , , Miscellaneous Expenditures , , Reserve for Capital Funds , , , , , , , , TOTAL CASH PAID OUT 347, , , , , , , , , , , , Cash Position (end of month) (76,466.18) (128,998.25) (182,230.29) 724, ,308, ,544, ,204, ,128, ,129, , , ,084,450.03

22 Page 21 GS TABLE 18a: Revenue Per Capita (from borough audit reports, adjusted for inflation; see GS Chart 11) REVENUE PER CAPITA Year Operating Revenue (source: audit actual) Population (source: US Census 1990, 2000 & 2010) Revenue Per Capita CPI (Source: BLS - PGH '82 - '84 base) Conversion Factor Adjusted Revenue Adjusted Revenue Per Capita ,969,974 7, % 2,969, ,988,454 7, % 2,910, ,340,190 7, % 3,174, ,673,715 7, % 3,442, ,115,991 7, % 3,779, ,033,335 6, % 3,581, ,407,201 6, % 3,811, ,606,156 6, % 3,949, ,948,231 6, % 4,159, ,977,753 6, % 4,058, ,795,315 6, % 4,555, ,905,805 6, % 4,502, ,114,074 6, % 4,527, ,388,224 6, % 4,511, ,176,836 6, % 4,344, ,556,146 6,518 1, % 4,541, ,541,210 6,518 1, % 4,335, ,325,328 6,518 1, % 4,692, ,941,674 6,518 1, % 5,023, ,885,295 6,518 1, % 4,923, ,961,441 6,518 1, % 4,936, ,847,720 6,518 1, % 4,787,

23 Page 22 GS TABLE 18b: Expenditures Per Capita (from borough audit reports, adjusted for inflation; see GS Chart 11) EXPENDITURES PER CAPITA Year Operating Expenditures (source: audit actual) Population (source: US Census 1990, 2000 & 2010) Expenditures Per Capita CPI (Source: BLS - PGH '82 - '84 base) Conversion Factor Adjusted Expenditures Adjusted Expenditures Per Capita ,180,318 7, % 3,180, ,288,770 7, % 3,202, ,321,638 7, % 4,106, ,706,312 7, % 4,410, ,450,655 7, % 4,086, ,092,804 6, % 3,634, ,338,379 6, % 3,752, ,516,304 6, % 3,872, ,421,675 6, % 3,716, ,240,205 6, % 4,272, ,908,336 6, % 3,858, ,140,687 6, % 4,681, ,957,122 6,831 1, % 5,151, ,832,979 6,831 1, % 4,825, ,798,841 6, % 4,782, ,826,661 6,518 1, % 4,728, ,837,844 6,518 1, % 4,532, ,706,813 6,518 1, % 4,296, ,156,934 6,518 1, % 4,527, ,203,419 6,518 1, % 4,497, ,846,024 6,518 1, % 4,865, ,786,977 6,518 1, % 4,828,

24 DOLLARS Page 23 GS CHART 11: Revenues vs. Expenditures Per Capita (see also GS Table 17a & 17b) REVENUE VS EXPENDITURES PER CAPITA (Adjusted for Inflation; Census Data from 1990, 2000, 2010) YEAR Adjusted Revenue Per Capita Adjusted Expenditures Per Capita

25 Dollars (per capita) Page 24 GS CHART 12 Police Per Capita Costs also showing per capita costs for Chalfant residents for Forest Hills police services POLICE SERVICES Cost Per Capita $300 $250 $207 $213 $217 $238 $225 $245 $245 $258 $253 $257 $200 $150 $100 $64 $66 $50 $44 $46 $47 $49 $55 $58 $65 $62 $0 unaudited FH Cost Per Capita Chalfant Cost Per Capita Year Source: Audit Reports

26 Dollars (per capita) GS CHART 13 Public Works Per Capita Costs also showing per capita costs for Chalfant residents for Forest Hills public works services Page 25 $160 Public Works Services Cost Per Capita $140 $140 $135 $133 $128 $120 $100 $115 $119 $116 $111 $112 $113 $80 $60 $50 $52 $54 $57 $72 $64 $75 $71 $74 $76 $40 $20 $0 unaudited Year Source: Audit Reports; includes street maintenance, sewer maintenance & parks FH Cost Per Capita Chalfant Cost Per Capita

27 Page 26 GS TABLE 19: Public Safety Total Expenses (See also charts 14 and 15 and see note with chart 15) Public Safety Total Expenses (source: Audit Report; includes: police, fire, EMS, Planning/Zoning, Crime Resistance, Aux. Police, School Guards - no fire beginning 2014 ) (unaudited) (General Fund Accounts only) Actual (audit) 1,624,228 1,650,866 1,711,507 1,845,640 1,777,864 1,883,070 1,753,846 1,822,583 1,797,024 1,880,421 Difference (Actual-Budget) 30,149 34,984 75,900 26,068 (10,560) 71,920 (98,198) (22,100) 35,233 27,425 Planning & Zoning Actual (audit) 55,253 55,098 78,524 65,630 98,993 82,470 72,468 65,959 69, ,359 Planning & Zoning Budgeted (audit) 38,409 43,794 42,082 42,826 43,906 42,817 42,894 44,717 46,652 51,747 Pub. Safety Actual (w/o Planning & Zoning Actual) 1,568,975 1,595,768 1,632,983 1,780,010 1,678,871 1,800,600 1,681,378 1,756,624 1,727,646 1,751,063 Pub. Safety Budget (w/o Planning & Zoning Budget) 1,555,670 1,572,088 1,593,525 1,776,746 1,744,518 1,768,333 1,809,150 1,799,966 1,715,139 1,801,249 Difference (Actual-Budget) - (w/o Planning & Zoning) 13,305 23,680 39,458 3,264 (65,647) 32,267 (127,772) (43,342) 12,507 (50,186) Public Safety Per Capita (actual) GS CHART 14 Public Safety Total Expenses Per Capita (see GS Table 19 above) 400 Public Safety Per Capita (actual) $249 $253 $263 $283 $273 $289 $269 $280 $276 $288 Dollars (unaudited) Year

28 Page 27 GS CHART 15 Comparison of Public Safety Budgeted and Actual Total Expenditures (see GS Table 19 above); note that fire expenses were moved from general fund to the Fire Protective Services Fee budget in 2014 and are not included beginning with that year. 2,000,000 1,800,000 1,600,000 1,400,000 1,200,000 Public Safety Total Expenditures Dollars 1,000, , , , ,000 0 (unaudited) Actual (audit) 1,624,228 1,650,866 1,711,507 1,845,640 1,777,864 1,883,070 1,753,846 1,822,583 1,797,024 1,880,421 Budgeted (audit) 1,594,079 1,615,882 1,635,607 1,819,572 1,788,424 1,811,150 1,852,044 1,844,683 1,761,791 1,852,996 Difference (Actual-Budget) 30,149 34,984 75,900 26,068 (10,560) 71,920 (98,198) (22,100) 35,233 27,425 Year

29 PERSONNEL STATISTICS (PS) PS TABLE 1: Summary of Budgeted Personnel Costs % of Total % of Total 2017 Expenditures 2018 Expenditures 2019 Budget 2017 Budget Budget 2018 Budget Budget Page Legislative Salaries 16, % 16, % 16,480 Subtotal - Legislative 16, % 16, % 16, Administration Salaries 187, % 190, % 193, Fringe Benefits 17, % 19, % 19, Health Insurance 46, % 48, % 51, FICA & Medicare 14, % 14, % 14, Intern Wage 2, % 2, % 2, Intern FICA/Medicare % % 100 Subtotal - Administration 268, % 274, % 282, Tax Collection Salary/Real Estate Collection 10, % 10, % 10, FICA & Medicare % % 765 Subtotal - Tax Collection 10, % 10, % 10, Building Maintenance Part Time Maintenance Person Salary 15, % 15, % 16, Maintenance Person Fringe Benefits 1, % 1, % 1, FICA & Medicare 1, % 1, % 1, PT Pool Operator/Custodian Wage 14, % 15, % 15, PT Pool Operator/Custodian FICA/Medicare 1, % 1, % 1, PT Pool Operator/Custodian Uniform Allowance % % PT Pool Operator/Custodian Fringe Benefits (wc) 1, % 1, % 1, PT Maintenance - Uniform allowance % % 100 Subtotal - Building Maintenance 35, % 35, % 37, Police Salaries 767, % 776, % 795, PT Salary 104, % 122, % 116, Fringe Benefits 68, % 75, % 75, PT Fringe Benefits 10, % 12, % 12, Health Insurance 149, % 139, % 149, FICA & Medicare 58, % 59, % 69, PT FICA & Medicare 8, % 9, % 8, Overtime 46, % 49, % 52, Holiday 49, % 45, % 47,371 Subtotal - Police 1,263, % 1,291, % 1,329, Planning & Zoning Contracted Services 16, % 16, % 16, Fringe Benefits % % FICA 1, % 1, % 1,280 Subtotal - Planning & Zoning 17, % 17, % 18, Auxiliary Police Fringe Benefits 1, % 1, % 1,000 Subtotal - Auxiliary Police 1, % 1, % 1, School Crossing Guards Wages - Part Time 9, % % Fringe Benefits % % FICA & Medicare % Uniform Purchase % % 0 Subtotal - School Crossing Guards 10, % % 0

30 Page 29 PS TABLE 1: Summary of Budgeted Personnel Costs (continued) 430 Public Works Salaries Full Time 340, % 413, % 410, Wages Part Time 18, % 49, % 18, Fringe Benefits 29, % 36, % 36, Health Insurance 68, % 73, % 78, FICA & Medicare 26, % 31, % 31, Overtime 35, % 34, % 35,000 Subtotal - Public Works 517, % 639, % 610, Sewer Maintenance (storm sewer) Salaries 58, % 59, % 60, Fringe benefits 6, % 7, % 7, Health Insurance 17, % 19, % 20, FICA & Medicare 4, % 4, % 4,664 Subtotal - Sewer Maintenance 87, % 90, % 93, Recreational Programming Wages Assistant Recreation Director 2, % 2, % 2, Wages: Open & Close Pool Lodge % % Fringe Benefits % % FICA & Medicare % % 168 Subtotal - Recreational Programming 3, % 3, % 3, Swimming Pool Wages 69, % 87, % 89, Swim & Synchro Coaches 9, % 9, % 10, Fringe Benefits 6, % 8, % 8, Fringe Benefits: Swim & Synchro Coaches % % 1, FICA & Medicare 5, % 6, % 6, FICA & Medicare: Swim & Synchro Coaches % % PT Pool Operator/Custodian Wage 4, % 5, % 5, PT Pool Operator/Custodian FICA/Medicare % % PT Pool Operator/Custodian Certification % % PT Pool Operator/Custodian Fringe Benefits (wc) % % Uniforms % 1, % 1,000 Subtotal - Swimming Pool 98, % 121, % 124, Tennis Wages 3, % 4, % 4, Fringe Benefits 3, % 4, % 4, FICA & Medicare % % 319 Subtotal - Tennis 7, % 8, % 8, Parks Salaries Full Time 58, % 59, % 60, Fringe Benefits 6, % 7, % 7, Health Insurance 17, % 19, % 20, FICA & Medicare 4, % 4, % 4,628 Subtotal - Parks 87, % 90, % 92, Tree Service Wages 9, % 4, % 6, Fringe Benefits FICA & Medicare Subtotal - Tree Service 9, % 4, % 6, Recreational Center (Greensburg Pike) Marketing & Events Director Wages/Commission 36, % 37, % 38, Fringe Benefits - PT Wages & Market. Spec. 8, % 8, % 8, FICA & Medicare 2, % 2, % 2,267 Subtotal - Recreational Center 46, % 48, % 49,149 TOTAL - PERSONNEL COSTS $2,481, % $2,653, % $2,682,730

31 Page 30 PS TABLE 2: Summary of Budgeted Personnel Costs by Function (see PS CHART 1 below) % of Total % of Total Expenditures Expenditures 2017 Budget 2017 Budget 2018 Budget 2018 Budget Administration 295, % 301, % Public Works/Building Maintenance/Parks 727, % 856, % Public Safety 1,275, % 1,292, % Planning/Zoning 17, % 17, % Recreation/Rec. Center 156, % 181, % Tree Service 9, % 4, % TOTAL (by function) $2,481, % $2,653, % PS CHART 1: Personnel Costs by Function (see PS TABLE 2 above) 2018 SUMMARY OF PERSONNEL COSTS BY FUNCTION 1,292,157 1,400,000 1,200,000 1,000, ,000 DOLLARS 600, , , , ,300 FUNCTION 17, ,573 4,500 Administration Public Safety Recreation/Rec. Center Public Works/Building Maintenance Planning/Zoning Tree Service

32 PERCENT Page 31 PS TABLE 3: Total Budgeted Personnel Costs (see PS CHART 2 below) TOTAL BUDGETED PERSONNEL COSTS (from annual budget documents) (Full Personnel Costs: includes salaries, fringes & overtime budgeted) Full Personnel Costs Budgeted 2,469,546 2,577,763 2,554,199 2,617,975 2,442,930 2,497,095 2,444,018 2,414,774 2,426,899 2,481,236 2,653,564 Fringe Benefits Budgeted 692, , , , , , , , , , ,742 Full Time Salaries 1,426,292 1,484,011 1,472,138 1,486,626 1,388,314 1,388,801 1,370,539 1,378,864 1,466,138 1,448,956 1,537,139 Part Time Salaries 236, , , , , , , , , , ,684 Total: All Salaries 1,662,308 1,724,807 1,705,247 1,709,613 1,666,865 1,710,452 1,670,950 1,673,489 1,769,466 1,755,005 1,898,823 Benefit Costs as Percentage of Total Salaries 41.67% 42.86% 43.16% 45.75% 42.39% 41.90% 42.23% 39.76% 32.66% 36.74% 35.38% PS CHART 2: Employee Benefit Costs Compared to Total Wages (see PS TABLE 3 above) 50.00% 45.00% 40.00% 35.00% 30.00% 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% EMPLOYEE BENEFIT COSTS COMPARED TO TOTAL WAGES (Benefit costs as percentage of total salaries) 41.67% 42.86% 43.16% 45.75% 42.39% 41.90% 42.23% 39.76% 32.66% 36.74% 35.38% YEAR

33 Page 32 PS TABLE 4: Medical, Dental & Vision Benefit Monthly Costs 2009 to 2018 per employee HISTORY OF MONTHLY MEDICAL - DENTAL & VISION BENEFITS Select Blue Point of Service/PPO Blue - High Option Dental - Vision Benefits of America (Monthly cost per employee) % Change % Change % Change % Change % Change % Change % Change % Change % Change % Change 2009 Prev. Year 2010 Prev. Year 2011 Prev. Year 2012 Prev. Year 2013 Prev. Year 2014 Prev. Year 2015 Prev. Year 2016 Prev. Year 2017 Prev. Year 2018 Prev. Year Single % % % $ % $ % $ % $ % $ % $ % $ % Husband/Wife 1, % 1, % 1, % $ 1, % $ 1, % $ 1, % $ 1, % $ 1, % $ 1, % $ 1, % Parent/Children % % % $ % $ % $ % $ % $ % $ 1, % $ 1, % Family 1, % 1, % 1, % $ 1, % $ 1, % $ 1, % $ 1, % $ 1, % $ 1, % $ 1, % Note: Does not include disability insurance for police officers; PPO Blue 500 shown starting 2012 (begins for police only in 2011; begins for non uniform in 2012; 2011 shows PPO Blue 10 figures) PS TABLE 5: Medical, Dental & Vision Benefit Annual Costs 2009 to 2017 per employee HISTORY OF ANNUAL MEDICAL - DENTAL & VISION BENEFITS Select Blue Point of Service/PPO Blue - High Option Dental - Vision Benefits of America (Annual cost per employee) % Change % Change % Change % Change % Change % Change % Change % Change % Change % Change 2009 Prev. Year 2010 Prev. Year 2011 Prev. Year 2012 Prev. Year 2013 Prev. Year 2014 Prev. Year 2015 Prev. Year 2016 Prev. Year 2017 Prev. Year 2018 Prev. Year Single 4, % 5, % 5, % 5, % 5, % 5, % 5, % 5, % 6, % 6, % Husband/Wife 12, % 14, % 15, % 13, % 15, % 15, % 14, % 15, % 16, % 17, % Parent/Children 9, % 10, % 11, % 10, % 11, % 11, % 11, % 11, % 12, % 13, % Family 13, % 15, % 16, % 14, % 16, % 16, % 16, % 16, % 17, % 19, % Note: Does not include disability insurance for police officers; PPO Blue 500 shown starting 2012 (begins for police only in 2011; begins for non uniform in 2012; 2011 shows PPO Blue 10 figures)

34 PS CHART 3: History of Annual Medical, Dental & Vision Benefit Costs (see PS TABLE 5 above) Page 33 PS TABLE 6: Comparison of Monthly Medical, Dental & Vision Benefit Costs (per employee)

35 Dollars Page 34 PS TABLE 7: Police Overtime Summary 2008 to 2017 (see PS CHART 4 below) Overtime (unaudited) Police (actual) $ 72,242 $ 124,718 $ 137,910 $ 122,856 $ 28,343 $ 15,904 $ 41,469 $ 18,709 $ 30,413 $ 57,370 Police (budgeted) $ 82,000 $ 80,000 $ 78,000 $ 90,000 $ 33,000 $ 34,000 $ 37,000 $ 40,969 $ 44,500 $ 46,500 Difference - Actual - Budgeted $ (9,758) $ 44,718 $ 59,910 $ 32,856 $ (4,657) $ (18,096) $ 4,469 $ (22,260) $ (14,087) $ 10,870 (Note PS TABLE 7: beginning in 2006, police includes Special Detail Overtime line item; eliminated in 2010) PS CHART 4: Police Overtime Comparison POLICE OVERTIME COMPARISON: BUDGET VS ACTUAL $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $ Actual Budgeted Year

36 Dollars Page 35 PS TABLE 8: Public Works Overtime Summary 2008 to 2017 (see PS CHART 5 below) Overtime (unaudited) Public Works (actual) $ 43,393 $ 39,412 $ 38,192 $ 36,713 $ 30,093 $ 56,528 $ 48,152 $ 42,124 $ 51,323 $ 30,665 Public Works (budgeted) $ 32,592 $ 33,733 $ 34,913 $ 36,135 $ 36,500 $ 36,000 $ 35,500 $ 40,000 $ 44,000 $ 43,500 Difference - Actual - Budgeted $ 10,801 $ 5,679 $ 3,279 $ 578 $ (6,407) $ 20,528 $ 12,652 $ 2,124 $ 7,323 $ (12,835) PS CHART 5: Public Works Overtime Comparison PUBLIC WORKS OVERTIME COMPARISON: BUDGET VS ACTUAL $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $ Actual Budgeted Year

37 Page 36 PS TABLE 9: Pension Summary - Revenue (MMO/State Aid) and Expenditures shown as Police, Non Uniform and Combined Pension Summary (source: Audit Report) (unaudited) Revenue: Actual - State Aid (MMO) 111, , , , , , , , , ,059 Budgeted - State Aid (MMO) 87, , , , , , , , , ,000 Difference (Actual-Budget) 24,022 (2,520) 4,450 77,086 8,859 1, ,704 19,865 25,059 Expenditures: Public Works (non uniform) - actual 20,816 22,050 27,896 62,383 55,433 97, ,624 81,967 76,664 78,286 Police - actual 90,706 89,898 84, , , , , , , ,269 Total Pension Expenditures (both plans) 111, , , , , , , , , ,555 Population (source: US Census adjusted for 2010 census) 6,518 6,518 6,518 6,518 6,518 6,518 6,518 6,518 6,518 6,518 Pension Costs Per Capita $17 $17 $17 $38 $38 $56 $56 $67 $63 $64 Police Pension Costs Per Capita $14 $14 $13 $28 $30 $41 $41 $55 $51 $52 Difference: Actual Rev - Actual Expend. 0 (2,468) (5,514) (66,987) (138,783) (253,567) (258,814) (323,996) (282,497) (282,496) Note: Pension costs shown do not include defined contribution plan for non-uniform hires after 2014 and defined contribution plan for manager. However, both calculate into amount of state aid provided to the borough. MMO = Minimum Municipal Obligation