SHERIDAN COUNTY FY BUDGET

Transcription

1 SHERIDAN COUNTY FY BUDGET

2 Budget Message FY The Board of County Commissioners developed the FY18 Budget with the following assumptions: there would be an expectation of FY18 PILT funding but no SRS funding; state and local revenues would be comparable to the prior fiscal year; health insurance benefit costs would decrease while others would remain the same; employee wage compensation would not increase, staff levels would remain the same as FY17; carryover cash or reserves would be utilized to balance the budget for air service and capital projects; and County services would continue to be provided at a high level of quality. These assumptions are addressed in the budget as proposed. FEDERAL FUNDING Federal funds, PILT (payment in lieu of taxes) were budgeted at the levels realized by actual distribution over the prior fiscal year at about 950,000. STATE FUNDING Direct Distribution revenues from the State were increased over the biennial appropriation as a result of the legislature adopting the Madden Formula of distribution. This funding can be used for general county operations, but not for employee salaries and benefits, or additional employees. For both years of the biennium the distribution is 1,215,000. LOCAL FUNDING Local county valuation increased slightly at.42% from the previous year and stands at 403,445,289. State assessed properties decreased in value by 8.78% or 2.6 million. County assessed properties grew in value by 1.16% or about 4.3 million. Sales tax collections decreased about 7% from the previous year and the assumption is that collections in FY18 will be comparable to FY17.

3 EMPLOYEE BENEFITS Wyoming Retirement contributions, a major area of employee benefits will remain unchanged for FY18. The following table demonstrates the contribution levels. County Contribution Employee Contribution Total Regular Plan FY18 10% 6.62% 16.62% Law Enforcement FY18 10% 7.20% 17.20% Employee health benefit cost decreased approximately 12%, while dental, and life insurance remained unchanged. Employees will continue to contribute either 18% or 20% of the health benefit premium, depending on whether they choose to participate in the County wellness program. STAFF LEVELS AND COMPENSATION There are no changes in staff levels or increases in employee compensation for FY18. Total budgeted salary, wage and benefit compensation for FY18 will be 8.8 million with benefits at 2.4 million, salary & wage compensation at 6.4 million or about 60% of the general fund budget. CARRYOVER AND RESERVES Unexpended funds and unanticipated revenues from FY17 of approximately 423,000 were utilized to balance the FY18 budget, and 500,000 will be added to reserves. General county reserves will be 6.8 million for FY18. CAPITAL PROJECTS Capital projects were as follows for FY17; Completion of Sheriff Office/Detention Center drainage upgrades; variety of road projects; commercial air service. Capital projects for FY18 are as follows; Detention Center control room IT and security upgrades, Historic Courthouse A/C unit replacement; Public Health building exterior repair; commercial air service.

4 COMPONENT UNIT FUNDING County funding for FY18 includes the Library (1,052,000), Fairgrounds (318,500), Airport (190,000) and Hospital (200,000). Sheridan County has reduced its budget significantly since the down-turn of the economy. Overall, the FY18 budget is comparable to the FY17 budget. Through it all, County employees have found ways to do more with less, while maintaining a high level of customer service. Working together, Sheridan County will continue to provide the most effective and efficient service possible at the lowest possible cost. Steve Maier, Chairman

5 ADOPTED BUDGET FY GENERAL FUND: OFFICE/DEPT. CASH REVENUES EXPENDITURES CASH CARRY-OVER 423,100 COUNTY COMMISSIONERS 278,997 COUNTY CLERK 491, ,798 ELECTIONS 228,861 ADMINISTRATION 204,923 TREASURER 43, ,689 ASSESSOR 540,384 SHERIFF 155,000 1,806,893 DETENTION 2,639,820 ATTORNEY 190, ,722 PUB WORKS 327, ,780 ROAD & BRIDGE 905,142 CORONER 162,486 EXTENSION ,391 CLERK OF DISTRICT COURT 49, ,095 EMERGENCY MANAGEMENT 48,248 BUILDING AND MAINTENANCE 344,650 INFORMATION TECHNOLOGY 608,167 PUBLIC HEALTH 176, ,430 GENERAL/FIXED COSTS 12,844,250 2,410,575 CAPITAL FUNDING 979,000 TOTAL 423,100 14,276,950 14,700,050 SPECIAL FUNDS: DEPT/FUND CASH REVENUES EXPENDITURES E , , ,612 WIC 14,423 14,423 1% OPTIONAL TAX 1,760,000 1,760,000 SCRF (COUNTY ROAD FUND) 1,022, , ,000 CAPITAL ROAD PROJECTS 1,459 2,238,000 2,749,460 CAPITAL ROAD GRANTS 650, ,000 SHERIDAN COUNTY GRANTS 709, ,818 HEALTH BENEFIT PLAN 2,287,076 1,745,000 1,855,000 RESERVES/EQUITY: DEPT/FUND CASH GENERAL FUND RESERVES 6,816,700 RESTRICTED EQUITY/RESERVES 819,204

6 SHERIDAN COUNTY RESERVES FY

7 COUNTY RESERVES/GENERAL FUND SHERIDAN COUNTY Reserves as of July 1, 2017 Emergency Reserve 480,000 This reserve represents BOCC appropriations for possible future catastrophic needs of the County. Law Enforcement/Detention Center Reserve 850,000 This represents appropriations for future use towards improvements and other expenditures for the Detention Center and Law Enforcement. Economic Development Reserve 1,310,000 This represents appropriation for futures use towards significant economical projects deemed worthy to expand the economic activity and to benefit Sheridan County as a whole. Road & Bridge Reserve 200,000 This represents appropriations for future maintenance on the road and bridge shop. Law Enforcement Center Reimbursement Payment 110,000 This amount is appropriated to account for the yearly installments on the loan for the construction and Remodel of the Detention Center. Health Insurance Claims Reserve 300,000 This represents general county funds set aside from general county equity carried forward in the budget process, which protects for cash outflows should any health insurance claim(s) or costs exceed those anticipated. Abandoned Vehicles Reserve 10,000 To recognize State Statute W.S , requiring an amount to be set aside with a maximum limit. Courthouse Maintenance Reserve 1,000,000 This is an amount set aside to pay for future upkeep of County facilities and grounds. Unknown Legal/Insurance Reserve 100,000 This is an amount reserved by the BOCC for possible legal claims as a self-funded type "insurance earmarking". This is discretionary by the BOCC and generally set each fiscal year in a rough estimate for possible unknown or suspected possible claims. Equipment/Depreciation Reserve 125,000 This represents discretionary BOCC reserved amounts for financial needs to finance equipment improvements and replacements County Reserve 2,081,700 This amount should reflects the amount necessary to fund any variances in cash flows during the year (timing of expenses exceeding revenue during interim periods). Information & Technology Reserve 250,000 This amount reflects the amount necessary to fund the increasing need for IT equipment. TOTAL COUNTY RESERVES 6,816,700 OTHER RESERVES/EQUITY Landfill Closure Reserve 360,000 This amount represents funds committed to the City of Sheridan for future anticipated costs of landfill closure. The source was the Resolutions of One Cent Optional Sales tax funds. Fire District Loan Fund 156,771 These funds were set aside to be used in the future solely to loan fire districts sufficient monies to purchase fire safety equipment. These loans do not generate any interest for the County. Fire District Suppression Fund 225,607 These funds represent reserves of One Cent Optional collections appropriated for possible future needs in the event of a large County fire. E-911 Reserve 43,066 These funds represent reserves of the.75 cents collected on Sheridan County resident phone lines. Funds are restricted and can only be used for the E-911 dispatch operations at the Law Enforcement Center. Business Incubator Reserve 33,760 This represents rent revenues collected from the Business Incubator and appropriated for future use towards maintenance and improvements of the building. TOTAL OTHER RESERVES 819,204

8 SHERIDAN COUNTY FY REVENUES Federal 950, State 5,028, Local 6,025, Licenses & Permits 239, Rents/Interest/Fines 79, Charges for Services 1,162, Miscellaneous 791, Total 14,276, Charges for Services 8% Rents/Interest/Fines 1% Licenses & Permits 2% Local 42% Percentage of Revenues FY 18 Miscellaneous 5% Federal 7% State 35% Federal State Local Licenses & Permits Rents/Interest/Fines Charges for Services Miscellaneous

9 GENERAL FUND REVENUES FY Page 1 FY FY FY FY FY BUDGET BUDGET BUDGET BUDGET BUDGET ADOPTED ACTUAL ADOPTED/ ACTUAL ADOPTED CATEGORY/ACCOUNT CSA ACCT# AMENDED TAXES ( ) 11,535, ,218, ,186, ,119, ,003, PROPERTY ( ) 6,442, ,068, ,954, ,995, ,975, REAL PROPERTY TAX VET EXEMPTION , , , , , MOTOR VEHICLE VET EXEMPTION , , , , , MOTOR VEHICLE FEES ,000, ,182, ,100, ,180, ,150, PAYMENT IN LIEU OF TAXES(PILT) , ,048, , , , PRO-RATE COUNTY AUTO CARRIERS , , , , , GENERAL REAL PROPERTY TAXES ,700, ,436, ,775, ,435, ,482, PERSONAL PROPERTY TAXES , , , MOBILE HOME PROPERTY TAXES , , , SALES/USE TAX & OTHER TAXES ( ) 5,093, ,149, ,232, ,123, ,028, RENTAL CAR SURCHARGE , , , , , STATE SALES TAX ,700, ,603, ,420, ,422, ,400, % SALES USE TAX , , , , , GASOLINE TAX (COUNTY ROAD) , , , , , GAS TAX SPECIAL (FUEL TAX-DIESEL) , , , , , RAIL CAR COMPANY TAX (RAILROAD) , , , , , CIGARTETTE TAX , , , , , SEVERENCE TAX , , , , , "OVER THE CAP" SEVERANCE TAX , , ,215, ,217, ,215, PARI-MUTUEL EVENTS , , , , , WYOMING LOTTERY , , , , FOREST RESERVE FOR R&B , , , , FOREST RESERVE TITLE III PROJECT , , , LICENSES/PERM ITS ( ) 194, , , , , COUNTY CLERK/TREASURER ( ) 40, , , , , LIQUOR & MALT BEVERAGE PERMITS , , , , , MARRIAGE LICENSE , , , , , COPIES & ELECTIONS , , , , , SHERIDAN CNTY MOBILE MACHINERY PLANNING/ENGINEERING ( ) 154, , , , , ENGINEERING UTILITY LICENSE (R.O.W.) , , , , , PLANNING REZONE , , , , PLANNING CONDITIONAL USE PERMITS (CUP) , , , , , PLANNING ZONING PERMITS , , , , , ENG. BUILDING PERMITS , , , , , ENG SEPTIC PERMITS , , , , , PLANNING ZONING AMENDMENTS PLANNING SUBDIVISION PERMITS PLANNING VARIANCE , PLANNING QUARRY PERMITS , , , , , PLANNING ALLEY & ROAD VACATIONS FINAL PLAT SUBDIVISION PERMITS , , , , PLANNING MISCELLANEOUS , , , , , RENTS/ROYALTIES/INTEREST/FINES ( ) 92, , , , , FINES AND FORFEITURES ( ) 40, , , , , ABANDONED VEHICLE FEES VEHICLE SALES TAX PENALTY , , , , , VIOLATION SAFETY & HEALTH (OSHA) , , , , RENTS ( ) 22, , , , , RENT-OFFICE SPACE IN COURHOUSE , , , , , RENT-BUSINESS INCUBATOR INTEREST ( ) 30, , , , , WY STAR INTEREST WGIF INTEREST , , , , , INTEREST- GENERAL CO ACCOUNTS , , , , , DELINQUENT TAX P&I , , , , , CHARGES FOR SERVICES 1,213, ,274, ,284, ,300, ,162, COUNTY CLERK ( ) 520, , , , , CLERK VIN INSPECTIONS FEES , , , , , CLERK CERTIFICATES OF TITLE , , , , , CLERK FILING FEES , , , , , CLERK RECORDING FEES , , , , , ELECTION EXPENSE REIM SD# , , ELECTION EXPENSE REIM SD# , ,346.64

10 GENERAL FUND REVENUES FY FY FY FY FY FY Page 2 BUDGET BUDGET BUDGET BUDGET BUDGET ADOPTED ACTUAL ADOPTED ACTUAL ADOPTEFD CATEGORY/ACCOUNT CSA ACCT# AMENDED ELECTION EXPENSE REIM SD# , , ELECTION EXP REIM SHERIDAN COLLEGE , , ELECTION EXP REIM - RANCHESTER , , ELECTION EXP REIM - DAYTON , , ELECTION EXP REIM - SHERIDAN , , ELECTION EXPENSE REIM - OTHER-FIRE DIST , , , , ELECTION EXP REIM - CLEARMONT COUNTY ATTORNEY ( ) 190, , , , , COUNTY ATTORNEY SALARY , , , , , COUNTY ASSESSOR ( ) ASSESSORS'S COPIES COUNTY TREASURER ( ) 10, , , , , COMMISSION ON TAX COLLECTED FOR ST & CITY , , , , , CERT OF REDEMPTION , , , , , CLERK OF DISTRICT COURT (CDC) ( ) 76, , , , , CDC CIVIL FEES , , , , , CDC PROBATE FEES , , , , , CDC JURY FEES , , , CDC CERTIFICATES & SEALS CDC PASSPORT FEES CDC MISCELLANEOUS FEES , , , , , CDC CHILD SUPPORT FILING FEES , , , CDC JUV CT REIMBURSED FEES , , , , , COUNTY ENGINEER 125, , , , , REIMBURSEMENT FROM SAWS JPB , , , , , SHERIFF ( ) 147, , , , , SPLIT SENTENCING/WORK RELEASE , , , , , SHERIFF'S JAIL CONTRACT FROM CITY , , , SHERIFF'S CIVIL PROCESS FEES , , , , , SHERIFF'S SERVICE DAYTON , , , SHERIFF ID/FINGERPRINTS/CNPS , , , , , SHERIFF MISCELLANEOUS FEES , , , , , FOREST SERVICE RECIPROCAL , , , , SHERIFF INMATE PHONE , , , , , INMATE MEDICAL CO-PAY , , , , , SHERIFF OTHER PRISONER BOARDING WEEKEND INMATE PAY TO STAY , , , , , INMATE COMMISSARY INCOME EXTENSION EXTENSION DEMONSTRATION FEE COMMUNITY HEALTH (CH) ( ) 144, , , , , PH COMMUNICABLE DISEASE , , , , , PH HCBS WAIVER FROM MEDICAID PH STATE REIMBURSEMENT(LT101) , , , , , PH CITY PARTICIPATION , , , , , PH PUBLIC HEALTH NURSE SERVICE PH IMMUNIZATIONS , , , , , PH DONATED FUNDING-SPHOOL IMMUNIZATIONS PH IN HOME CARE SERVICES PH CLASSES PH MISC DONATIONS FOR SERV CATEGORY/ACCOUNT CSA ACCT# SALE OF ASSETS ( ) 2, , , , , GENERAL FUND SALE OF EQUIPMENT , , , , , ROAD & BRIDGE SALE OF EQUIPMENT , , , , SALE OF COUNTY REAL PROPERTY SALE OF COUNTY VEHICLES , , , , M ISCELLANEOUS ( ) 825, ,212, ,194, ,273, , IT-GIS PROGRAM , LAKE DESMET REIMBURSEMENT , , , , , POSTAGE , , , , , MISC REVENUES - GENERAL COUNTY , , , , , MISCELLANEOUS REVENUES - R & B , LGLP & WARM INS REIMBURSEMENT , , , , , REIMBURSEMENT FROM CAPTAX/SCRF , , , , , TRANSFER FROM 1% OPTIONAL , , , COUNTY HEALTH OFFICER/ST OF WY REIMBURSMENT , , , , COMMERICAL AIR SERVICE ,356, , , TOTAL 13,863, ,109, ,062, ,123, ,276,950.00

11 SHERIDAN COUNTY FY EXPENSES FY GENERAL FUND EXPENSE SUMMARY COUNTY COMMISSIONERS 278, % COUNTY CLERK 627, % ELECTIONS 228, % ADMINISTRATION 204, % TREASURER 395, % ASSESSOR 540, % SHERIFF 1,806, % DETENTION 2,639, % ATTORNEY 835, % PUB WORKS 693, % ROAD & BRIDGE 905, % CORONER 162, % EXTENSION 110, % CLERK OF DISTRICT COURT 476, % EMERGENCY MANAGEMENT 48, % BUILDING AND MAINTENANCE 344, % INFORMATION TECHNOLOGY 608, % COMMUNITY HEALTH 402, % GENERAL/FIXED COSTS 2,410, % CAPITAL FUNDING 979, % TOTAL 14,700, %

12 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 010 COUNTY COMMISSIONERS 5 EXPENDITURES 0100 GENERAL GOVERNMENT BOARD OF COUNTY DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED COMMISSIONERS CSA # CATEGORY BENEFITS WYOMING RETIREMENT 16, , , , , SOCIAL SECURITY 12, , , , , MEDICAL INSURANCE 40, , , , , WORKERS COMPENSATION 5, , , , , FLEX PLAN DENTAL INSURANCE 3, , , , , LIFE INSURANCE SALARIES REGULAR SALARIES TEMPORARY PART-TIME SALARY ELECTED OFFICIAL SALARIES 169, , , , , PURCHASED SERVICES CONTRACT LABOR-OTHER TELEPHONE ADVERTISING 25, , , , , MEMBERSHIP TUITION DUES 15, , , , , COPIER LEASE REPAIR/MAINTENANCE UTILITIES RPR & MAINTENANCE OF VEHICLE TRAVEL MILEAGE TRAVEL MEALS LODGING 3, , , , , SUPPLIES POSTAGE & FREIGHT COMMUNICATION EQUIP < PUBLIC RELATIONS OFFICE SUPPLIES & PRINTING 1, , BOOKS CATALOGS OFFICE FURN & EQUIP < COMPTR SUPPL,EQUIP,FURN< GAS OIL DIESEL GREASE 1, LICENSE PLATE/RADIO RPR-INSTL TIRES AND TUBES MISCELLANEOUS CONTINUED EDUCATION 1, CONTINGENCY CAPITAL OUTLAY OFFICE/FURNISHS & EQUIP > COMPUTER EQUIPMENT > 500 TOTAL 297, , , , ,996.91

13 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 020 COUNTY CLERK 5 EXPENDITURES 0100 GENERAL GOVERNMENT COUNTY CLERK DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA# CATEGORY BENEFITS WYOMING RETIREMENT 51, , , , , SOCIAL SECURITY 34, , , , , MEDICAL INSURANCE 108, , , , , WORKERS COMPENSATION 4, , , , , FLEX PLAN DENTAL INSURANCE 7, , , , , LIFE INSURANCE 1, , , , SALARIES REGULAR SALARIES 383, , , , , PART-TIME WAGES TEMPORARY PART-TIME SALARY OVERTIME 16, , , , , ELECTED OFFICIAL SALARIES 67, , , , , PURCHASED SERVICES CONTRACT LABOR - OTHER , TELEPHONE ADVERTISING MEMBERSHIP TUITION DUES MAINTENANCE AGREEMT EQUIP RPR COPIER LEASE TRAVEL MILEAGE TRAVEL MEALS LODGING 2, , , , SUPPLIES POSTAGE & FREIGHT OFFICE SUPPLIES & PRINTING 23, , , , , BOOKS CATALOGS 2, , , , , OFFICE FURN & EQUIP < COMPTR SUPPL,EQUIP,FURN < 500 2, , MISCELLANEOUS CONTINUED EDUCATION CAPITAL OUTLAY COMMUNICATION EQUIP > OFFICE FURNITURE & EQUIP > COMPUTER EQUIPMENT OVER TRANSFER OF FUNDS TOTAL 704, , , , ,798.30

14 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 021 COUNTY ELECTIONS 5 EXPENDITURES 0100 GENERAL GOVERNMENT ELECTIONS DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY BENEFITS WYOMING RETIREMENT 8, , , , , SOCIAL SECURITY 5, , , , , MEDICAL INSURANCE 11, , , , , WORKERS COMPENSATION 2, FLEX PLAN DENTAL INSURANCE LIFE INSURANCE SALARIES REGULAR SALARIES 54, , , , , TEMPORARY PART-TIME SALARY 14, , , , OVERTIME WAGES PURCHASED SERVICES CONTRACT LABOR - OTHER 7, , , , , GIS CONTRACT LABOR TELEPHONE INTERNET ACCESS FEES ADVERTISING 3, , , , , MEMBERSHIP TUITION DUES CONTINUED EDUCATION 1, , MAINTANCE AGREEMT EQUIP RPR 2, , , COPIER LEASE BUILDING & OFFICE RENTAL MACHINE AND EQUIPMENT RENTAL TRAVEL MILEAGE TRAVEL MEAL LODGING 1, , , , , GIS MILEAGE, TRAVEL, MEALS & LODGING SUPPLIES ELECTION OFFICE SUPPLIES (BALLOTS) , , OFFICE SUPPLIES & PRINTING 7, , , , , GIS OFFICE SUPPLIES & PRINTING BOOKS CATALOGS OFFICE FURN & EQUIP < EQUIPMENT < , COMPUTER SUPPLY & FURNITURE < 500 1, , , MISCELLANEOUS SPECIAL ELECTION-1% CFT 40, FIRE DISTRICT ELECTIONS 5, , , , DOCUMENT REVIEW SCHOOL DIST/COLLEGE BOND ELECTIONS 40, , , CAPITAL OUTLAY COMPUTER EQUIPMENT > , , , TRANSFER OF FUNDS TOTAL 239, , , , ,860.98

15 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 030 COUNTY TREASURER 5 EXPENDITURES 0100 GENERAL GOVERNMENT TREASURER DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY AMENDED BENEFITS WYOMING RETIREMENT 31, , , , , SOCIAL SECURITY 19, , , , , MEDICAL INSURANCE 89, , , , , WORKERS COMPENSATION 3, , , , , FLEX PLAN DENTAL INSURANCE 5, , , , , LIFE INSURANCE SALARIES REGULAR SALARIES 188, , , , , PART-TIME SALARY 2, , ELECTED OFFICIAL SALARIES 67, , , , , PURCHASED SERVICES CONTRACT LABOR-OTHER TELEPHONE CSA/COMPUTER SOFTWARE & TRAINING ADVERTISING 4, , , , , MEMBERSHIP TUITION DUES LEGAL FILING FEES MAINTENANCE AGREEMT EQUIP RPR COPIER LEASE TRAVEL MILEAGE TRAVEL MEALS LODGING 1, , , SUPPLIES POSTAGE & FREIGHT OFFICE SUPPLIES & PRINTING 5, , , , , BOOKS CATALOGS OFFICE FURN & EQUIP < COMPTR SUPPLIES/EQUIP < 500 2, , , , , CAPITAL OUTLAY COMPUTER EQUIPMENT > 500 MISCELLANEOUS CONTINUED EDUCATION TRANSFER OF FUNDS TOTAL 421, , , , ,688.58

16 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 040 COUNTY ASSESSOR 5 EXPENDITURES 0100 GENERAL GOVERNMENT ASSESSOR DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY BENEFITS WYOMING RETIREMENT 44, , , , , SOCIAL SECURITY 28, , , , , MEDICAL INSURANCE 84, , , , , WORKERS COMPENSATION 9, , , , , FLEX PLAN DENTAL INSURANCE 6, , , , , LIFE INSURANCE SALARIES REGULAR SALARIES 304, , , , , PART-TIME SALARY COUNTY ASSESSOR OVERTIME 1, ELECTED OFFICIAL SALARIES 67, , , , , PURCHASED SERVICES CONTRACT LABOR - OTHER TELEPHONE 1, , INTERNET ACCESS FEES ADVERTISING MEMBERSHIP TUITION DUES COMMUNICATION EQUIPMENT < ACCTING, AUDITING & INVENTORY SE MAINTENANCE AGREEMT EQUIP RPR COPIER LEASE TRAVEL MILEAGE TRAVEL MEALS LODGING 6, , , , , SUPPLIES OFFICE SUPPLIES & PRINTING 4, , , , , BOOKS CATALOGS OFFICE FURN & EQUIP < PHOTOGRAPHIC EQUIP/SUPPL < COMPTR SUPPL,EQUIP,FURN < GAS OIL DIESEL GREASE 2, , , , , LICENSE PLATES/RADIO RPR-INSTL TIRES AND TUBES REPAIR/MAINTENANCE/UTILITIES RPR & MAINTENANCE OF VEHICLE 1, , , , MISCELLANEOUS CONTINUED EDUCATION 1, , , CAPITAL OUTLAY GENERAL PURPOSE EQUIPMENT > OFFICE FURNITURE & EQUIP > COMPUTER EQUIPMENT OVER TRANSFER OF FUNDS TOTAL 566, , , , ,383.83

17 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 050 COUNTY SHERIFF 5 EXPENDITURES 0200 PUBLIC SAFETY SHERIFF DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY BENEFITS WYOMING RETIREMENT 154, , , , , SOCIAL SECURITY 94, , , , , MEDICAL INSURANCE 302, , , , , WORKERS COMPENSATION 39, , , , , FLEX PLAN DENTAL INSURANCE 22, , , , , LIFE INSURANCE 2, , , , , SALARIES REGULAR SALARIES 1,154, ,129, ,151, ,118, ,093, TEMPORARY PART-TIME SALARY OVERTIME 5, , , , , ELECTED OFFICIAL SALARIES 71, , , , , PURCHASED SERVICES CONTRACT LABOR TELEPHONE 19, , , , , ADVERTISING MEMBERSHIP TUITION DUES 1, , , , MAINTENANCE AGREEMT EQUIP RPR 4, , , , , PREMIUMS ON INSURANCE & BONDS REPAIR/MAINTENANCE/UTILITIES RPR & MAINTENANCE OF VEHICLES 10, , , , , RPR & MAINTENANCE OF BUILDING 9, , , , , WATER SEWER & GARBAGE OTHER REPAIR & MAINT BLDG/SHOP VEHICLE EQUIP & EQUIP REPAIR 4, , , , , TRAVEL MILEAGE TRAVEL MEALS LODGING 4, , , , , SUPPLIES POSTAGE & FREIGHT 2, , , , , OFFICE SUPPLIES & PRINTING 9, , , , , BOOKS CATALOGS OFFICE FURN & EQUIP < PHOTOGRAPHIC EQUIP/SUPPL < COMPTR SUPPL,EQUIP,FURN < JANITORIAL SUPPLIES CLOTHING AND UNIFORMS 3, , , , , FIREARMS AND SUPPLIES 7, , , , , MISC LAW ENFC SUPPLIES 2, , , , GAS OIL DIESEL GREASE 70, , , , , LICENSE PLATES/RADIO RPR-INSTL TIRES AND TUBES SHOP SUPPLIES 3, , , , , RADARS

18 County Sheriff Continued MISCELLANEOUS PUBLIC RELATIONS CONTINUED EDUCATION 4, , , , , SRT TRAINING - SHERIFF MEDICAL EXPENSE FOR EMPLOYEES 1, , , SEARCH AND RESCUE EXPENSE INVESTIGATIVE EXPENSE 6, , , , , PRISONER TRANSPORT ABANDONED VEHICLE EXPENSE 1, , , DRUG CANINE EXPENSE CAPITAL OUTLAY GENERAL PURPOSE EQUIPMENT PHOTOGRAPHIC EQUIP > COMMUNICATION EQUIP > OFFICE FURNITURE & EQUIP > COMPUTER EQUIPMENT > TRANSFER OF FUNDS TOTAL 2,009, ,868, ,914, ,850, ,806,892.96

19 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 051 DETENTION CENTER 5 EXPENDITURES 0200 PUBLIC SAFETY DETENTION CENTER DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY AMENDED BENEFITS WYOMING RETIREMENT 162, , , , , SOCIAL SECURITY 106, , , , , MEDICAL INSURANCE 261, , , , , WORKERS COMPENSATION 33, , , , , FLEX PLAN DENTAL INSURANCE 22, , , , , LIFE INSURANCE 3, , , , , SALARIES REGULAR SALARIES 1,271, ,169, ,323, ,168, ,320, REGULAR PART-TIME SALARY 110, , , , , TEMP PT CONTROL ROOM WAGES , , , , OVERTIME 5, , , , , PURCHASED SERVICES ADVERTISING MEMBERSHIP TUITION DUES MAINTENANCE AGREEMT EQUIP RPR 7, , , , , INSURANCE PREMIUMS & BONDS REPAIR/MAINTENANCE/UTILITIES ELECTRIC & GAS 42, , , , , OTHER REPAIR & MAINT BLDG/SHOP 14, , , , RPR & MAINTENANCE OF VEHICLES 1, , , , , RPR & MAINTENANCE OF BLDG 16, MISC EQUIP REPAIR NOT VEHICLE 1, , , TRAVEL MILEAGE TRAVEL MEALS LODGING 2, , , , SUPPLIES COMMUNICATION EQUIPMENT < OFFICE SUPPLIES & PRINTING 2, , , , , OFFICE FURN & EQUIP < PHOTOGRAPHIC EQUIP/SUPPL < COMPTR SUPPL,EQUIP,FURN < JANITORIAL SUPPLIES CLOTHING & UNIFORMS 2, , , , , FIREARMS AND SUPPLIES 6, , , , , SHOP SUPPLIES 4, , , , , MISCELLANEOUS CONTINUED EDUCATION 5, , , , MEDICAL EXPENSE FOR PRISONERS 268, , , , , MEDICAL EXPENSE FOR EMPLOYEES 3, , , , , BOARDING PRISONERS 275, , , , , INMATE COMMISSARY EXPENSE PRISONER TRANSPORT 10, , , , , CAPITAL OUTLAY GENERAL PURPOSE EQUIPMENT COMMUNICATION EQUIPMENT > OFFICE FURNITURE & EQUIP > COMPUTER EQUIPMENT > TRANSFER OF FUNDS -170, TOTAL 2,623, ,461, ,416, ,363, ,639,819.65

20 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 060 COUNTY ATTORNEY 5 EXPENDITURES 0200 PUBLIC SAFETY COUNTY ATTORNEY DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY AMENDED BENEFITS WYOMING RETIREMENT 69, , , , , SOCIAL SECURITY 44, , , , , MEDICAL INSURANCE 108, , , , , WORKERS COMPENSATION 3, , , , , FLEX PLAN DENTAL INSURANCE 7, , , , , LIFE INSURANCE SALARIES PROFESSIONAL SALARIES 409, , , , , REGULAR SALARIES 88, , , , , REGULAR PART TIME SALARY 4, , OVERTIME WAGES 2, , , , ELECTED OFFICIAL SALARIES 89, , , , , PURCHASED SERVICES WITNESS CONTRACT LABOR 1, , , , CONTRACT LABOR - OTHER 8, , TELEPHONE INTERNET ACCESS FEES ANNUAL COMPUTER PROGRAM UPDATE 5, ADVERTISING MEMBERSHIP TUITION DUES 4, , , , , MAINTENANCE AGREEMT EQUIP RPR COPIER LEASE INSURANCE/CHILD SUPPORT SERV. 4, , , , , LEGAL SERVICES TRAVEL MILEAGE TRAVEL MEALS LODGING 5, , , , , WITNESS- MILEAGE TRAVEL MEALS 2, , , , SUPPLIES POSTAGE & FREIGHT COMMUNICATION EQUIPMENT OFFICE SUPPLIES & PRINTING 4, , , , , BOOKS CATALOGS 21, , , , , OFFICE FURN & EQUIP < PHOTOGRAPHIC EQUIP/SUPPL < CMPTR SUPL PROGR FURN EQUIP 1, MISCELLANEOUS CONTINUED EDUCATION INVOLUNTARY COMMITMENT 3, , , , , INDIGENT BURIAL 12, , , , CAPITAL OUTLAY OFFICE FURNITURE & EQUIP > COMPUTER EQUIPMENT > TRANSFER OF FUNDS TOTAL 886, , , , ,722.01

21 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 080 PUBLIC WORKS 5 EXPENDITURES 0100 GENERAL GOVERNMENT ENGINEERING DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY BENEFITS WYOMING RETIREMENT 66, , , , , SOCIAL SECURITY 42, , , , , MEDICAL INSURANCE 113, , , , , WORKERS COMPENSATION 17, , , , , FLEX PLAN DENTAL INSURANCE 8, , , , , LIFE INSURANCE SALARIES REGULAR SALARIES 554, , , , , PART-TIME WAGES 27, , , , , OVERTIME WAGES PURCHASED SERVICES CONTRACT LABOR - OTHER 2, , , TELEPHONE 3, , , , , ADVERTISING 3, , , , , MEMBERSHIP TUITION DUES 1, , , MAINT AGREEMENTS/EQUIP REPAIR COPIER LEASE WEST PARK COORIDOR STUDY REPAIR/MAINTENANCE/UTILITIES RPR & MAINTENANCE OF VEHICLES 5, , , , ELECTRIC & GAS TRAVEL MILEAGE TRAVEL MEALS LODGING 1, , SUPPLIES POSTAGE & FREIGHT OFFICE SUPPLIES & PRINTING 2, , , , , BOOKS CATALOGS OFFICE FURN & EQUIP < PHOTOGRAPHIC EQUIP/SUPPL < COMPTR SUPPL,EQUIP,FURN < COMMUNICATION EQUIP/MODEM LINE GAS OIL DIESEL GREASE 8, , , , , LICENSE PLATES/RADIO RPR-INSTL TIRES AND TUBES SHOP SUPPLIES MISCELLANEOUS CONTINUED EDUCATION 1, FUEL TANK CONTAMINATION CLEANUP ROAD TESTING CAPITAL OUTLAY GENERAL PURPOSE EQUIP > 500 1, VEHICLE & VEHICLE EQUIPMENT > OFFICE FURNITURE & EQUIP > COMPUTER EQUIPMENT OVER TRANSFER OF FUNDS TOTAL 861, , , , ,780.28

22 FUND DEPARTMENT BALANCE SHEET FUNCTION 1000 GENERAL 090 COUNTY CORONER 5 EXPENDITURES 0200 PUBLIC SAFETY COUNTY CORONER DESCRIPTION ADOPTED ACTUAL ADOPTED ACTUAL ADOPTED CSA # CATEGORY BENEFITS WYOMING RETIREMENT , , , SOCIAL SECURITY , MEDICAL INSURANCE 10, , , , , WORKERS COMPENSATION DENTAL INSURANCE LIFE INSURANCE SALARIES ELECTED OFFICIAL SALARIES 15, , , , , PURCHASED SERVICES CONTRACT LABOR - OTHER 24, , , , , TELEPHONE MEDICAL EXPENSE 48, , , , , CORONERS FEES 27, AUTOMOTIVE, CARE & REMOVAL BUILDING AND OFFICE RENTAL 12, , , , , TRAVEL MILEAGE TRAVEL MEALS LODGING 10, , , , SUPPLIES OFFICE SUPPLIES & PRINTING PHOTOGRAPHIC EQUIP/SUPPLIES < MEDICAL EQUIP/SUPPLIES <500 4, , , , , GAS OIL DIESEL GREASE MISCELLANEOUS CONTINUED EDUCATION 4, , , TRANSFER OF FUNDS TOTAL 159, , , , , Contract Labor Deputy Coroner (pickup & transport) x 2 Medical Expense Autopsy & Assistant Average 2015 &