Town of Duck, North Carolina FY BUDGET DRAFT

Transcription

1 Town of Duck, North Carolina FY BUDGET DRAFT

2 Table of Contents Manager s Letter for Proposed FY Budget 2 Budget Summary 4 Revenue Summary 5 Expenditure Summary 11 Governing Body 15 Administration 17 Finance 19 Legal 21 Public Buildings 23 Information Technology 25 Police 27 Fire 29 Inspections 31 Ocean Rescue 33 Streets and Highways 35 Sanitation 37 Beach Protection 39 Community Development 41 Parks 43 Transfers to Other Funds 45 Budgetary Accounting 47 Capital Reserve Beach Fund 50

3 Appendix Appendix A Town of Duck Organizational Chart FY 2019 Appendix B Town of Duck Pay Plan FY 2019 Appendix C Estimate of Employee Costs FY Appendix D Five Year Budget Forecast Appendix E Municipal Service District A & B Appendix F Capital Reserve Fund Ordinance Appendix G Capital Improvements Program (CIP)

4

5

6 Town of Duck, North Carolina Annual Budget Estimate FY2018 FY2019 Budget Summary Fiscal Year Last year Current Year Coming Year Page No. 4 Revenues: Account Actual Budget Actual Estimated Approved To Date* Entire Year Recommended By Council Ad Valorem Taxes $4,342,327 $4,315,833 $4,251,707 $4,338,028 $4,564,634 Local Government Sales Tax $1,354,115 $1,186,248 $971,642 $1,288,807 $1,208,340 Real Estate Transfer Tax $327,516 $305,354 $179,550 $349,289 $343,182 Occupancy Tax $1,364,909 $1,343,435 $1,006,830 $1,406,065 $1,341,243 Unrestricted Intergvnmtl $385,072 $361,500 $216,339 $376,500 $376,500 Restricted Intergvnmtl $95,016 $794,411 $37,823 $793,411 $593,572 Permits and Fees $148,699 $140,000 $107,484 $146,303 $142,200 Miscellaneous $161,813 $178,989 $146,032 $195,162 $162,000 Non Revenue Receipts $124,503 $2,035,780 $159,547 $2,035,327 $1,252,047 Total Revenues $8,303,970 $10,661,550 $7,076,954 $10,928,892 $9,983,718 Expenditures: General Government $1,275,571 $1,728,019 $969,177 $1,242,611 $1,333,142 Public Safety $2,628,252 $2,893,987 $2,062,890 $2,830,689 $3,189,994 Transportation $285,849 $1,233,623 $498,670 $1,143,682 $957,570 Environmental Protection $1,136,637 $2,664,069 $2,094,128 $2,659,748 $2,585,611 Economic & Physical Development $214,048 $263,535 $164,339 $243,054 $336,561 Cultural & Recreational $542,361 $562,830 $504,251 $562,824 $255,500 Transfers to Other Funds $1,221,390 $1,221,390 $0 $1,221,390 $1,221,390 Budgetary Accounting $0 $94,097 $0 $0 $103,950 Total Expenditures $7,304,108 $10,661,550 $6,293,455 $9,903,998 $9,983,718 Difference: Revenues/Expenditures $999,862 $0 $783,499 $1,024,894 $0 * As of March 1,

7 REVENUES While the FY 2019 Budget represents an overall 6.4% decrease in revenues from the FY 2018 Amended Budget, it contains a recommended 1.5 cent ad valorem tax increase that would generate an estimated $234,510 in new revenue needed to fund a request for two additional police officers and three additional firefighter/emts. The FY 2019 Budget is lower than the FY 2018 Amended Budget, despite this tax increase, due to lower shared revenues, grant revenues and interfund transfers and the lack of debt proceeds and fund balance transfers in FY The continued implementation of two Municipal Service Districts (MSDs) to assist in funding the Town s Beach Nourishment Project, remain unchanged from last fiscal year. These two MSDs will generate $981,978, with MSD A generating $633,529 and MSD B generating $348,449. This revenue will be transferred to a Capital Reserve Beach Fund and will not pay for any General Fund expenditures. Other revenue sources not listed above are expected to remain virtually unchanged, with a few minor changes. The paragraphs below elaborate on the revenues for the FY 2019 Budget. 5

8 Ad Valorem Taxes Ad valorem revenues are derived from taxes placed on the property in the Town, this includes real property, personal and business property and motor vehicles. All ad valorem taxes are established by the ad valorem tax rate applied to each $100 of the assessed value of applicable taxable property. For FY 2019, a 1.5 cent tax increase is being requested that would raise the ad valorem tax rate from 21 cents to 22.5 cents. The average tax levy increase based on the average house cost of $569,960 would be $ This increase would generate $234,510 in new revenue that would be used to fund two new police officer and three new firefighter/emt positions. The tax rate would also offset increases in tax levies enacted by Dare County and other Towns that decrease the Town s return from shared revenues. It is also anticipated that the assessed values in the Town will increase by a modest 0.25%, resulting in an additional 1% increase in general ad valorem revenues before the tax rate increase. As was noted above, effective July 1, 2016, the Town implemented two MSDs to generate revenue to assist in funding debt service payments on the Town s Beach Nourishment Project. MSD A applies to all properties in the project area and is expected to generate $633,529 through an additional ad valorem tax rate of $ MSD B applies only to oceanfront properties in the project area and is expected to generate $348,449 through an additional ad valorem tax rate of $ The MSDs will remain in place until FY 2020 after which they will be re evaluated. Maps showing MSD A and MSB B are in the appendix of this document. Below is a chart which illustrates the anticipated percent increase in assessed values. 6

9 Shared Revenues Shared revenues (sales, occupancy, and land transfer taxes) are expected to decrease by 5% for FY 2019 when compared to the FY 2018 End of Year projections. This decrease in shared revenues is the result of a lower percentage of return from these revenue sources dues to tax rate increases in FY 2018 by Dare County and the Town of Nags Head. In FY 2018 the Town of Duck received 14.75% of the occupancy and land transfer taxes returned to the Dare County Towns and 4.62% of sales tax revenues. For FY 2019 these percentages are expected to decrease to 14.07% of occupancy and land transfer tax revenues and 4.31% of sales tax revenues. All three shared revenue sources are expected to be strong for FY 2019, with no increase (but no decrease) in gross occupancy tax revenues, an estimated increase in gross land transfer tax revenues of 3%, and a 0.5% increase in estimated gross sales tax revenues expected. 7

10 Other Revenue Sources Of the remaining revenue sources of the Town, all are expected to be the same or slightly above or below, in FY 2019 as was budgeted for in FY 2018, except for Restricted Intergovernmental (grants) and Miscellaneous revenues which are expected to be lower than FY Building related permits and fees are expected to remain strong in FY Interfund Transfers, Debt Proceeds, Appropriated Fund Balance For FY 2019, the Town of Duck is expected to enter into an installment purchase contract for the purchase of a Diesel Exhaust Removal System for the Fire Department, which will be appropriated at the time the equipment lease is entered in to. In addition, an interfund transfer will be made from the Capital Reserve Beach Fund to pay for debt associated with the Town s Beach Nourishment Project and beach profile surveys in the project area($1,252,047). Revenue Sources As is shown in the accompanying chart, most of the Town of Duck s revenues are derived from ad valorem taxes and MSD taxes (46%). Shared revenues make up 28% of the Town s revenues with proceeds from the occupancy tax comprising 13% of revenues, sales tax 12% and land transfer tax 3%. Interfund transfers account for 13% of revenues. Grants account for 6% of revenues and the Utility Franchise Tax comprises 4% of revenues. Miscellaneous (other) revenues account for 2% of revenues and permit fees 1%. 8

11 Town of Duck, North Carolina Annual Budget Estimate Revenues FY Fiscal Year Fund: General Department: Revenue Page No. 9 Last year Current Year Coming Year Account Number Actual Budget Actual Estimated Budget Officerʹs Approved To Date* Entire Year Estimate By Council Ad Valorem Taxes: Taxes: $3,358,087 $3,333,855 $3,344,507 $3,352,750 $3,582, MSDA $635,560 $633,529 $635,928 $636,829 $633, MSDB $348,680 $348,449 $345,785 $348,449 $348,449 Sub Total: $4,342,327 $4,315,833 $4,326,220 $4,338,028 $4,564,634 Other Taxes and Licenses: Local Government Sales Tax $1,354,115 $1,186,248 $1,065,529 $1,288,807 $1,208,340 Real Estate Transfer Tax $327,516 $305,354 $179,550 $349,289 $343,182 Occupancy Tax $1,364,909 $1,343,435 $1,006,830 $1,406,065 $1,341,243 Sub Total: $3,046,540 $2,835,037 $2,251,909 $3,044,161 $2,892,765 Unrestricted Intergovernmental: Beer and Wine $1,774 $1,500 $0 $1,500 $1,500 Utility Franchise Tax $383,298 $360,000 $290,762 $375,000 $375,000 Sub Total: $385,072 $361,500 $290,762 $376,500 $376,500 Restricted Intergovernmental: Visitorsʹ Bureau Grant $6,000 $453,887 $6,000 $453,887 $320,351 DENR Public Access Grant $0 $0 $0 $0 $0 PARTF Grant $0 $0 $0 $0 $0 State Grants $24,500 $35,300 $12,800 $35,300 $0 Shoreline Grant $24,000 $294,224 $24,000 $294,224 $272,221 Government Access Channel Grant $10,000 $10,000 $0 $9,000 $0 Federal Grants 3317 $839 $1,000 $0 $1,000 $1,000 FEMA Grants 3318 $29,677 $0 $0 $0 $0 Sub Total: $95,016 $794,411 $42,800 $793,411 $593,572 Permits and Fees: Building Permits $97,528 $93,000 $80,626 $99,098 $95,200 Inspection Fees $37,515 $32,000 $25,030 $33,540 $32,000 Other Permits $13,656 $15,000 $7,080 $13,665 $15,000 Sub Total: $148,699 $140,000 $112,736 $146,303 $142,200

12 Town of Duck, North Carolina Annual Budget Estimate Revenues FY Miscellaneous: (continued) Last year Current Year Coming Year Page No. 10 Account Number Actual Budget Actual Estimated Budget Officerʹs Approved To Date* Entire Year Estimate By Council Mixed Beverage Tax $37,229 $36,000 $34,075 $36,000 $36,000 ABC Distribution $18,342 $15,000 $18,070 $15,000 $15,000 Other $106,242 $127,989 $109,294 $144,162 $111,000 Sub Total: $161,813 $178,989 $161,439 $195,162 $162,000 Non Revenue Receipts: Interfund Transfers $0 $1,305,687 $0 $1,305,687 $1,252,047 Debt Proceeds $124,503 $160,000 $159,547 $159,547 $0 Fund Balance $0 $570,093 $0 $570,093 $0 Sub Total: $124,503 $2,035,780 $159,547 $2,035,327 $1,252,047 TOTALS REVENUE SUMMARY $8,303,970 $10,661,550 $7,345,413 $10,928,892 $9,983,718 * As of March 1, 2018

13 EXPENDITURES Overview Overall, expenditures for the FY 2019 Budget are expected to decrease by 6.4% when compared to the FY 2018 Amended Budget. This decrease is in spite of the recommended addition of two new police officer and three new firefighter positions. The highlights of expenditures for FY 2019 are as follows: the addition of two new police officer positions ($110,032); the addition of three new firefighter/emt positions ($164,157); funding for Phase II of the Comprehensive Pedestrian Plan Improvements ($790,570); and debt service on the Town of Duck Beach Nourishment Project ($1,469,611). The FY 2019 Budget also includes several initiatives and projects in addition to those listed above and employee and operations costs. Among these are the following, which are elaborated upon in the individual departmental pages: funding for the painting of the exterior of the Town Hall and Meeting Hall ($30,000); funding for the purchase of a new BDR Server and computer firewall ($13,500); funding to outfit the new police officers with radios, gear and weapons ($40,970); funding for two new police patrol vehicles for the new police officers ($94,800); funding to change the status of the Community Development Administrative Assistant from parttime to full-time ($27,996); funding for updates to the Town of Duck Land Use Plan ($40,000); contingency funding ($75,000); direct appropriation to the fund balance of ($23,950); and transfer to the Beach Capital Reserve Fund related to the Beach Nourishment Project ($1,221,390). In addition, the FY 2019 Budget also includes funding for the following Capital Improvements Program (CIP) items. These items include the following: debt service for the construction of the Town Hall Complex, including the purchase of the property on which it sits ($264,282); purchase of additional two additional radar signs ($10,000); debt service on the purchase of police patrol vehicles ($82,136); replacement of SCBA bottles for the Fire Department ($18,000); replacement of Fire Department turnout gear ($13,000); purchase of additional hose for the Fire Department ($6,000); debt service on a fire department command vehicle ($14,083); debt service on Engine 111 replacement ($57,722); purchase of extrication equipment for the Fire Department ($7,000); debt service on the Inspections vehicle ($14,083); funding for enhanced dune planting/fencing and fertilization ($80,000); debt service on Community Development vehicle ($13,296); and funding for the repaving of the Duck Trail ($80,000). 11

14 Where the Revenue Goes The Town of Duck uses its revenue sources to fund a variety of services. For FY 2019, much of the Town s revenues (32%) are used to fund Public Safety related expenditures. Public Safety expenditures include the Police and Fire Departments, Building Inspections, and Ocean Rescue. Environmental Protection expenditures, i.e. residential and commercial solid waste collection and disposal and recycling and costs related to beach protection, including the debt service on the Town of Duck Beach Nourishment Project, are next at 26%. This is followed by General Government expenditures (Governing Body, Administration, Finance, Legal, and Public Buildings, including debt service on the Town Hall-Community/Meeting Hall, and Information Technology) at 13% and Transfers to Other Funds at 12% which is revenue being transferred to the Beach Fund. Transportation, i.e. those items related to the Town s streets and the Duck Trail, including Phase I of the Comprehensive Pedestrian Plan Improvements comprise 10% of expenditures, while Cultural and Recreational (the Town Park) and Economic and Physical Development (the Department of Community Development) are next at 3%. Rounding out the list are expenditures related to Budgetary Accounting (contingency and fund balance) and at 1%. 12 Expenditures by Categories For FY 2019, 31% of Town s expenditures fund general operations, 27% fund employee costs, 19% funds debt, 11% funds capital outlay and 12% is a transfer to the Beach Fund. The Town of Duck currently employs 27 fulltime employees and three-part time equivalent employees. For FY 2019, two additional police officers and three new firefighter/emts, plus a change in status to the administrative assistant position in the Department of Community Development from part-time to full-time status is being recommended, bringing the total number of employees to 32 plus two part-time equivalent positions. A 1.5% merit increase for all current employees is budgeted plus a merit bonus of up to an additional 3%, as well as a 10% increase for medical insurance. The pages that follow detail proposed expenditures for FY 2019 by department.

15 Fiscal Year Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fund: General Department: Expenditure Summary Page No. 13 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council General Government: 4100 Governing Body 4110 $193,737 $202,690 $173,601 $202,009 $200,350 $200,350 Administration 4120 $421,004 $473,392 $301,457 $433,785 $485,241 $478,910 Finance 4130 $65,788 $70,000 $64,112 $66,465 $70,000 $70,000 Legal 4150 $64,596 $65,000 $38,010 $65,000 $70,000 $70,000 Public Buildings 4190 $411,607 $804,037 $331,023 $364,644 $387,782 $387,782 Information Technology 4210 $118,839 $112,900 $75,426 $110,708 $131,100 $131,100 Total $1,275,571 $1,728,019 $983,629 $1,242,611 $1,344,473 $1,338,142 Public Safety: 4300 Police 4310 $1,103,849 $1,302,486 $952,588 $1,282,087 $1,479,120 $1,407,917 Fire 4340 $1,013,399 $1,047,486 $674,165 $1,035,804 $1,290,022 $1,230,127 Inspections 4350 $168,004 $179,015 $106,405 $147,798 $165,951 $165,950 Ocean Rescue 4370 $343,000 $365,000 $330,000 $365,000 $386,000 $386,000 Total $2,628,252 $2,893,987 $2,063,158 $2,830,689 $3,321,093 $3,189,994 Transportation: 4500 Streets and Highways 4510 $285,849 $1,233,623 $201,481 $1,143,682 $977,570 $957,570 Total $285,849 $1,233,623 $201,481 $1,143,682 $977,570 $957,570 Environmental Protection: 4700 Sanitation 4710 $971,014 $971,000 $563,209 $969,243 $988,000 $980,000 Beach Protection 4730 $165,624 $1,693,069 $1,530,918 $1,690,505 $1,625,611 $1,605,611 Total $1,136,638 $2,664,069 $2,094,127 $2,659,748 $2,613,611 $2,585,611 Economic and Physical Development: 4900 Community Development 4910 $214,048 $263,535 $164,335 $243,054 $336,561 $336,561 Total $214,048 $263,535 $164,335 $243,054 $336,561 $336,561 13

16 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY (continued) Page No. 14 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Cultural and Recreational: Parks 6130 $542,361 $562,830 $502,120 $562,824 $255,500 $255,500 Total $542,361 $562,830 $502,120 $562,824 $255,500 $255,500 Transfers to Other Funds 9800 Debt Service Fund 9830 $0 $0 $0 $0 $0 $0 Capital Projects Fund 9840 $0 $0 $0 $0 $0 $0 Beach Capital Reserve Fund 9850 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 Total $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 Budgetary Accounting: 9900 Contingency 9910 $0 $0 $0 $0 $75,000 $75,000 Prior Yearʹs Deficit 9920 $0 $0 $0 $0 $0 $0 Fund Balance 9930 $0 $94,097 $0 $0 $28,950 $23,950 Total $0 $94,097 $0 $0 $103,950 $98,950 TOTALS EXPENDITURES SUMMARY $7,304,109 $10,661,550 $7,230,240 $9,903,998 $10,174,148 $9,983,718 NUMBER OF EMPLOYEES: Prior Years: 27.0 Current Year: 27.5 Requested: 33 Approved * As of March 1, 2018

17 GOVERNING BODY Expenditures in the Governing Body category are related to the operations of the Town Council. The Duck Town Council is comprised of five Duck residents who are elected every two years. The Mayor and Mayor Pro Tempore of the Town Council are selected by the Council Members themselves. The next election of the Town Council is scheduled for November, The Town Council is the legislative and policy making body for the Town. They achieve the goals of the electorate through the passage of ordinances and policies that are then implemented by Town staff. The FY 2018 Budget for the Governing Body is expected to decrease by 1.15% from the FY 2018 Amended Budget. This decrease is due to minor adjustments in the category. Below is a chart that shows the Governing Body budget from FY 2014 to the FY 2019 Budget with an additional estimate to FY

18 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: General Government Governing Body Page No. 16 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Governing Body: 4110 Salaries and Wages $23,326 $25,000 $15,456 $23,326 $25,000 $25,000 Fringe Benefits $1,821 $1,790 $1,593 $1,821 $1,850 $1,850 Workersʹ Compensation $64,056 $65,000 $64,137 $64,137 $65,000 $65,000 Professional Services $28,847 $35,500 $22,360 $35,500 $28,000 $28,000 Supplies and Materials $1,384 $500 $161 $161 $500 $500 Travel $764 $1,000 $569 $964 $1,500 $1,500 Communications $674 $1,000 $606 $747 $1,000 $1,000 Printing and Binding $12,743 $10,000 $3,750 $7,374 $10,000 $10,000 Advertising $5,900 $2,500 $644 $2,134 $2,500 $2,500 Data Processing $0 $0 $0 $0 $0 $0 Insurance and Bonding $36,879 $38,000 $42,022 $42,022 $43,000 $43,000 Dues and Subscriptions $7,212 $5,000 $8,302 $8,677 $7,000 $7,000 Miscellaneous CIC Grants $0 $0 $0 $0 $0 $0 Miscellaneous $10,132 $15,000 $12,623 $13,768 $15,000 $15,000 Capital Outlay over $5, $0 $0 $0 $0 $0 $0 Capital Outlay under $5, $0 $2,400 $1,378 $1,378 $0 $0 Subsidies and Allocations $0 $0 $0 $0 $0 $0 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $193,737 $202,690 $173,601 $202,009 $200,350 $200,350 TOTALS EXPENDITURES SUMMARY $193,737 $202,690 $173,601 $202,009 $200,350 $200,350 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

19 ADMINISTRATION Expenditures in the Administration category are related to the operations of the Town Manager, Town Clerk, Director of Public Information, Marketing and Special Events and an administrative assistant. The Town Manager is responsible for all of the day to day operations of the Town and also serves as the finance officer and budget officer. All employees of the Town report to the Town Manager. The Town Clerk assists the Town Manager by preparing minutes of the Town Council and Planning Board meetings, as well as other Town committees, and aiding in the preparation of the Town Council agenda, among other duties. The Director of Public Information, Marketing and Special Events serves as the Town s public information officer and is responsible for planning and coordinating Town events, such as the 4 Th of July Parade, summer park events, and the Annual Duck Jazz Festival. In addition, the position also oversees the Town s social media. The administrative assistant primarily aids this position. The FY 2019 Budget for Administration is expected to increase by 1.17% from the FY 2018 Amended Budget. This increase is largely due increased costs related to salaries and benefits. Below is a chart that shows the Administration budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

20 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: General Government Administration Page No. 18 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Administration: 4120 Salaries and Wages $285,636 $320,297 $198,366 $289,568 $337,115 $330,784 Salaries and Wages(p.t.) $20,078 $3,000 $9,879 $9,879 $0 $0 Supplemental Retirement $34,737 $39,454 $38,677 $43,386 $40,161 $40,161 Fringe Benefits $38,891 $61,141 $25,267 $47,647 $63,465 $63,465 Professional Services $75 $1,000 $0 $0 $1,000 $1,000 Supplies and Materials $4,007 $3,500 $1,566 $3,132 $3,500 $3,500 Travel $8,299 $14,000 $4,931 $10,930 $14,000 $14,000 Communications $8,238 $6,500 $4,739 $6,839 $7,000 $7,000 Printing and Binding $691 $1,000 $1,003 $1,003 $1,000 $1,000 Repairs and Maintenance $0 $0 $0 $0 $0 $0 Advertising $0 $1,000 $1,369 $1,369 $1,000 $1,000 Data Processing $0 $0 $0 $0 $0 $0 Other Services $0 $0 $0 $0 $0 $0 Fixed Charges $7,331 $9,500 $3,264 $6,528 $8,000 $8,000 Dues and Subscriptions $4,137 $6,000 $4,949 $5,499 $6,000 $6,000 Miscellaneous $5,073 $3,000 $2,489 $3,048 $3,000 $3,000 Capital Outlay Over $5, $0 $0 $0 $0 $0 $0 Capital Outlay Under $5, $3,811 $4,000 $4,957 $4,957 $0 $0 Subsidies and Allocations $0 $0 $0 $0 $0 $0 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $421,004 $473,392 $301,457 $433,785 $485,241 $478,910 TOTALS EXPENDITURES SUMMARY $421,004 $473,392 $301,457 $433,785 $485,241 $478,910 NUMBER OF EMPLOYEES: Prior Years: 3.5 Current Year: 4 Requested: 4 Approved * As of March 1,

21 FINANCE Expenditures in the Finance category are not related to the financial administration of the Town, which is a part of the Administration category, but rather, it has to do with the amount the Town expends for the collection of its ad valorem taxes. The Town contracts with the Dare County Tax Collector s Office for the collection of all ad valorem taxes. The Town pays 1.5% of what is collected for this service. Last fiscal year, the Dare County Tax Collectors collected 99.63% of the taxes owed to the Town (99.62% in real property taxes and 100% in motor vehicle taxes). The FY 2019 Budget for Finance is not expected to change from the the FY 2018 Amended Budget. Below is a chart that shows the Finance budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

22 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: General Government Finance Page No. 20 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Finance: 4130 Subsidies and Allocations $65,788 $70,000 $64,112 $66,465 $70,000 $70,000 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $65,788 $70,000 $64,112 $66,465 $70,000 $70,000 TOTALS EXPENDITURES SUMMARY $65,788 $70,000 $64,112 $66,465 $70,000 $70,000 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

23 LEGAL Expenditures in the Legal category are related to the Town s contract with the firm of Hornthal, Riley, Ellis & Maland for legal representation. The Town pays a monthly retainer for regular services, such as attendance at Town Council meetings, review of agendas, ordinance review, etc. and pays additional hourly fees for services outside of the retainer. The FY 2019 Budget for Legal is expected to increase by 7.69% when compared to the FY 2018 Amended Budget. This is due to an expectation that the demand for legal services will increase in FY 2019 over FY Below is a chart that shows the Legal budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

24 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: General Government Legal Page No. 22 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Board Legal: 4150 Professional Services $64,596 $65,000 $38,010 $65,000 $70,000 $70,000 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $64,596 $65,000 $38,010 $65,000 $70,000 $70,000 TOTALS EXPENDITURES SUMMARY $64,596 $65,000 $38,010 $65,000 $70,000 $70,000 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved N/A * As of March 1,

25 PUBLIC BUILDINGS Expenditures in the Public Buildings category are related to the purchase, maintenance, repair, and operation of the Town s public facilities, not including the Town Park. The category does include maintenance of the Town Hall Complex, including utilities and cleaning. In addition, the category also includes the debt service for the Town Hall Complex and maintenance of the Public Safety Building and the Duck Soundside Boardwalk. The FY 2019 Budget for Public Buildings is expected to decrease from the FY 2018 Amended Budget. This decrease is due to delays in the final engineering related to the Public Safety Building. It is anticipated that funding unspent in FY 2018 will be reappropriated for the project in FY The Public Buildings budget alos includes funding to repaint the Town Hall and Meeting Hall ($30,000 increase) as well as additional funding for other services (cleaning, $6,000 increase) and boardwalk repairs ($5,000 increase) Below is a chart that shows the Public Buildings budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

26 Town of Duck, North Carolina Annual Budget Estimate - Expenditures FY Fiscal Year Fund: General Department: General Government Public Buildings Page No. 24 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Public Buildings: 4190 Professional Services $30,294 $450,000 $0 $0 $0 $0 Supplies and Materials $509 $4,000 $1,366 $2,732 $4,000 $4,000 Communications $1,200 $1,800 $800 $1,400 $1,500 $1,500 Utilities $11,683 $13,000 $7,052 $11,755 $13,000 $13,000 Repairs and Maintenance $17,699 $25,000 $16,440 $32,800 $55,000 $55,000 Other Services $23,385 $26,000 $21,820 $29,320 $32,000 $32,000 Fixed Charges $0 $0 $0 $0 $0 $0 Miscellaneous $1,187 $3,000 $788 $1,000 $3,000 $3,000 Capital Outlay Over $5, $25,691 $0 $0 $0 $0 $0 Capital Outlay Land Purch $0 $0 $0 $0 $0 $0 Capital Outlay Park Devel $0 $0 $0 $0 $0 $0 C.O. Boardwalk Extension $0 $0 $0 $0 $0 $0 Boardwalk Repairs $11,079 $10,000 $10,790 $13,670 $15,000 $15,000 Capital Outlay Under $5, $10,689 $0 $730 $730 $0 $0 Subsidies and Allocations $0 $0 $0 $0 $0 $0 Debt Service Land /Town Hall $278,192 $271,237 $271,237 $271,237 $264,282 $264,282 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $411,607 $804,037 $331,023 $364,644 $387,782 $387,782 TOTALS EXPENDITURES SUMMARY $411,607 $804,037 $331,023 $364,644 $387,782 $387,782 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

27 INFORMATION TECHNOLOGY Expenditures in the Information Technology category are related to the purchase and maintenance of the Town s servers, computers, printers, mobile phones and mobile data terminals. The category also includes costs associated with general software licenses and internet hosting fees, as well as pass through franchise fee funding to the Dare County Cable Access Channel. The Town contracts with Shoshin Technologies for maintenance services. The FY 2019 Budget for Information Technology expected to increase by 16% from the FY 2018 Amended Budget. This increase is due to the addition of workstations added to the service contract as well as the replacement of four departmental workstations ($5,520), a new firewall ($2,890), and a new back up and disaster recovery server ($4,999). Below is a chart that shows the Informational Technology budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

28 Town of Duck, North Carolina Annual Budget Estimate - Expenditures FY Fiscal Year Fund: General Department: General Government Information Technology Page No. 26 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Central Services: 4200 Professional Services $780 $0 $780 $780 $0 $0 Fixed Charges $58,647 $49,400 $34,668 $41,488 $24,600 $24,600 Capital Outlay Over $5, $0 $0 $0 $0 $0 $0 Capital Outlay Under $5, $0 $2,500 $0 $0 $13,500 $13,500 Subsidies and Allocation $31,730 $32,000 $26,325 $41,134 $64,000 $64,000 Cable Access Channel $27,683 $29,000 $13,653 $27,306 $29,000 $29,000 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $118,839 $112,900 $75,426 $110,708 $131,100 $131,100 TOTALS EXPENDITURES SUMMARY $118,839 $112,900 $75,426 $110,708 $131,100 $131,100 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

29 POLICE Expenditures in the Police category are related to the law enforcement activities carried out by the Town of Duck Police Department. The Town currently has ten sworn police officers, including the Chief of Police, a Lieutenant, two sergeants, and six officers. The Police Department shares an administrative position with the Fire Department. In addition to their law enforcement activities, the Police Department also conducts crime seminars, provides house and business security reviews and provides special programs. The FY 2019 Budget for Police is expected to increase 11% from the FY 2018 Amended Budget. This increase is due to the requested addition of two police officer positions ($110,032) plus equipment for the new officers ($40,970). In addition, the budget anticipates the purchase of two new police patrol vehicles ($94,800), and the purchase of two new fixed radar signs ($9,290). Lastly, a grant for the purchase of thermal imagers ($22,400) has been applied for and will be appropriated if received. Below is a chart that shows Police budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

30 Fiscal Year Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fund: General Department: Public Safety Police Page No. 28 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Police: 4310 Salaries and Wages $579,859 $624,059 $411,551 $591,815 $758,819 $746,057 Salaries and Wages(overtime) $42,501 $40,000 $31,717 $43,135 $10,000 $10,000 Salaries and Wages(part time) $10,530 $21,600 $18,188 $19,187 $10,000 $10,000 Special Allowance $0 $0 $0 $0 $0 $0 Supplemental Retirement $80,027 $83,888 $58,294 $85,440 $97,456 $97,456 Fringe Benefits $118,592 $135,940 $84,674 $136,983 $159,708 $159,708 Professional Services $0 $0 $0 $0 $0 $0 Supplies and Materials $1,121 $14,000 $2,872 $4,592 $14,000 $10,000 Uniforms $17,067 $10,000 $13,216 $14,395 $10,000 $10,000 Vehicle Supplies and Material $22,631 $35,000 $15,740 $30,255 $35,000 $35,000 Police Supplies and Materials $17,314 $15,000 $16,217 $17,712 $15,000 $15,000 Travel $19,692 $18,000 $25,414 $29,296 $18,000 $18,000 Communications $18,094 $15,000 $16,228 $24,147 $15,000 $15,000 Printing and Binding $895 $1,000 $237 $237 $1,000 $1,000 Repairs and Maintenance $1,160 $3,000 $3,452 $3,952 $3,000 $3,000 Vehicle Repairs and Maint $17,181 $11,009 $14,018 $14,518 $11,000 $11,000 Advertising $1,924 $500 $810 $810 $500 $500 Data Processing $0 $0 $0 $0 $0 $0 Other Services $0 $0 $0 $0 $0 $0 Fixed Charges $14,664 $30,460 $14,045 $23,577 $31,000 $31,000 Dues and Subscriptions $2,790 $3,000 $10,259 $11,379 $3,000 $3,000 Miscellaneous $5,205 $5,000 $3,418 $3,418 $5,000 $5,000 Capital Outlay over $5, $74,379 $166,500 $125,745 $140,745 $141,736 $94,800 LLEBG $0 $0 $0 $0 $0 $0 Capital Outlay under $5, $15,973 $27,281 $44,245 $44,245 $40,970 $50,260 Debt Service $42,249 $42,249 $42,249 $42,249 $98,931 $82,136 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $1,103,849 $1,302,486 $952,588 $1,282,087 $1,479,120 $1,407,917 TOTALS EXPENDITURES SUMMARY $1,103,849 $1,302,486 $952,588 $1,282,087 $1,479,120 $1,407,917 NUMBER OF EMPLOYEES: Prior Years: 11 Current Year: 11 Requested: 13 Approved: * As of March 1,

31 FIRE Expenditures in the Fire category are related to fire protection and emergency medical technician (EMT) services within the Town. Ambulance service in the Town is provided by Dare County EMS. The Town employs a Fire Chief, a Deputy Fire Chief, three Captains, a Lieutenant and two full time firefighter/emt positions. In addition, a slate of qualified part time employees is utilized to fill in scheduling gaps. The Fire Chief also serves as the chief of the Duck Volunteer Fire Department (DVFD). The Town provides direct funding to support the operations of the DVFD. The FY 2019 Budget for Fire is expected to increase by 17% from the FY 2018 Amended Budget. This increase is due to the request of three new firefighter/emt positions ($164,167), plus increases in the Communications ($8,000) and Subsidies and Allocations ($4,000) line items. The budget also includes funding for CIP items including SCBA equipment ($18,000), turnout gear ($13,000), hose ($6,000) and extrication equipment ($7,000). In addition, the budget includes debt service on Engine 111 ($57,722) and the Chief s vehicle ($14,083). The budget also includes the lease topurchase of a Diesel Exhaust Removal System ($42,120); however, these funds will be appropriated at a later date if approved by Council. Below is a chart that shows the Fire budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

32 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: Public Safety Fire Page No. 30 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Fire: 4340 Salaries and Wages $460,178 $468,524 $305,058 $442,789 $621,352 $621,352 Salaries and Wages (overtime) $19,970 $14,000 $27,626 $32,388 $10,000 $10,000 Salaries and Wages (part time) $31,987 $50,000 $23,417 $40,782 $20,000 $20,000 Supplemental Retirement $60,851 $59,553 $43,004 $64,506 $77,166 $77,166 Fringe Benefits $95,731 $119,329 $67,141 $111,273 $149,304 $149,304 Supplies and Materials $772 $0 $0 $0 $0 $0 Uniforms $0 $0 $0 $0 $0 $0 Vehicle Supplies and Material $3,611 $8,000 $2,160 $4,866 $6,000 $6,000 Travel $3,480 $3,500 $0 $2,500 $3,500 $3,500 Communications $8,362 $9,000 $12,417 $20,623 $17,000 $17,000 Vehicle Repairs and Maint $707 $6,775 $6,104 $6,104 $6,775 $3,000 Other Services $0 $0 $0 $0 $0 $0 Fixed Charges $0 $0 $0 $0 $0 $0 Dues and Subscriptions $0 $0 $778 $778 $0 $0 Miscellaneous $0 $1,000 $0 $0 $1,000 $1,000 Capital Outlay Over $5, $0 $0 $0 $0 $42,120 $0 Capital Outlay Under $5, $17,945 $34,000 $1,890 $35,390 $58,000 $44,000 Subsidies and Allocations $295,721 $259,722 $170,486 $259,722 $263,722 $263,722 Debt Service $14,083 $14,083 $14,083 $14,083 $14,083 $14,083 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $1,013,399 $1,047,486 $674,165 $1,035,804 $1,290,022 $1,230,127 TOTALS EXPENDITURES SUMMARY $1,013,399 $1,047,486 $674,165 $1,035,804 $1,290,022 $1,230,127 NUMBER OF EMPLOYEES: Prior Years: 9 Current Year: 9 Requested: 12 Approved: * As of March 1,

33 INSPECTIONS Expenditures in the Inspections category are related to the implementation and enforcement of the North Carolina Building Code. The Building Inspector also serves as the Maintenance Coordinator for the Town. The Inspections Department is a part of the Department of Community Development and the Building Inspector reports directly to the Director of Community Development. The Inspections Department shares an administrative position with the overall Department of Community Development. The FY 2019 Budget for Inspections is expected to decrease by 7.3% from the FY 2018 Amended Budget. This decrease is due to salary and benefit reductions. The budget also includes debt service related to the purchase of a vehicle in FY 2016 ($14,083). Below is a chart that shows the Inspections budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

34 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: Public Safety Inspections Page No. 32 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Inspections: 4350 Salaries and Wages $99,650 $101,848 $58,724 $85,433 $98,306 $98,306 Supplemental Retirement $12,168 $12,546 $7,341 $11,011 $11,936 $11,936 Fringe Benefits $27,612 $28,538 $14,926 $19,403 $19,026 $19,026 Professional Services $0 $0 $1,936 $1,936 $5,000 $5,000 Supplies and Materials $415 $1,000 $440 $640 $1,000 $1,000 Vehicle Supplies and Material $1,138 $2,000 $361 $1,083 $2,000 $2,000 Travel $2,826 $3,000 $1,502 $3,000 $2,000 $2,000 Communications $1,388 $2,000 $2,719 $4,661 $3,600 $3,600 Printing and Binding $0 $0 $0 $0 $1,000 $1,000 Repairs and Maintenance $0 $0 $0 $0 $0 $0 Vehicle Repairs and Maint $0 $500 $99 $200 $500 $500 Advertising $0 $0 $0 $0 $0 $0 Data Processing $0 $0 $0 $0 $0 $0 Other Services $0 $0 $0 $0 $0 $0 Fixed Charges $7,331 $9,500 $3,264 $5,209 $5,500 $5,500 Dues and Subscriptions $520 $1,000 $70 $200 $1,000 $1,000 Miscellaneous $873 $1,000 $939 $939 $1,000 $1,000 Capital Outlay over $ $0 $0 $0 $0 $0 $0 Capital Outlay under $ $0 $2,000 $0 $0 $0 $0 Subsidies and Allocations $0 $0 $0 $0 $0 $0 Debt Service $14,083 $14,083 $14,083 $14,083 $14,083 $14,083 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $168,004 $179,015 $106,405 $147,798 $165,951 $165,951 TOTALS EXPENDITURES SUMMARY $168,004 $179,015 $106,405 $147,798 $165,951 $165,951 NUMBER OF EMPLOYEES: Prior Years: 1.5 Current Year: 1.5 Requested: 1.5 Approved: * As of March 1,

35 OCEAN RESCUE Expenditures in the Ocean Rescue category are related to the Town s contract for seasonal life guard/surf/ocean rescue services with SandSki, LLC. The Town currently provides life guard services on the beaches from May 1 st to October 31 st of every year. Lifeguards are on duty from 10:00 a.m. to 6:00 p.m. between May 1 and October 31. The Town maintains lifeguard stations at various locations throughout the summer. Stands are manned at Caffey s Inlet, Sprigtail Drive, Barrier Island Station, Schooner Ridge Drive, Christopher Drive and Four Seasons from May 26 to September 4; the stands at Ocean Pines, South Snow Geese, Scarborough Lane and Plover Drive are manned from June 16 through August 12. The locations of stands can change due to beach conditions. Lifeguards also patrol the beaches on ATV s. The FY 2019 Budget for Ocean Rescue is expected to increase 5.8% from the FY 2018 Amended Budget. This increase is due to a contractual increase specified in the Town s contract with SandSki for the replacement of the lifeguard stand at Sprigtail Drive. Below is a chart that shows the Ocean Rescue budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

36 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: Public Safety Ocean Rescue Page No. 34 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Ocean Rescue: 4370 Subsidies and Allocations $343,000 $365,000 $330,000 $365,000 $386,000 $386,000 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $343,000 $365,000 $330,000 $365,000 $386,000 $386,000 TOTALS EXPENDITURES SUMMARY $343,000 $365,000 $330,000 $365,000 $386,000 $386,000 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

37 STREETS Expenditures in the Streets and Highways category relate primarily to the maintenance of the Duck Trail multi use path. The category also provides the funding for stormwater projects related to NC 12 as well as signage and minor repairs for other roads. The FY 2019 Budget for Streets and Highways is expected to decrease by 22% from the FY 2018 Amended Budget. This decrease is due to the lower costs associated with Phase II of the implementation of Phase I of the Comprehensive Pedestrian Plan improvements ($790,570). The budget also includes funding for professional services related to the future stormwater and Duck Trail projects ($5,000) and repaving of the Duck Trail ($80,000). Below is a chart that shows the Streets and Highways budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

38 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: Transportation Streets and Highways Page No. 36 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Streets and Highways: 4510 Professional Services $67,593 $5,000 $8,856 $8,856 $5,000 $5,000 Supplies and Materials $0 $2,000 $0 $1,000 $1,000 $1,000 Utilities $9,978 $10,000 $5,531 $9,624 $10,000 $10,000 Repairs and Maintenance $7,320 $53,000 $40,457 $53,000 $15,000 $15,000 Temporary Help Services $50,878 $55,000 $45,564 $55,428 $55,000 $55,000 Miscellaneous $448 $1,000 $0 $0 $1,000 $1,000 Capital Outlay Over $5, $0 $120,000 $101,074 $120,000 $100,000 $80,000 Capital Outlay Under $5, $22,153 $0 $0 $0 $0 $0 Capital Outlay S.W. Impmnt $127,480 $0 $0 $0 $0 $0 Capital Outlay Ped. Impmnt $0 $987, $895,774 $790,570 $790,570 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $285,849 $1,233,623 $201,481 $1,143,682 $977,570 $957,570 TOTALS EXPENDITURES SUMMARY $285,849 $1,233,623 $201,481 $1,143,682 $977,570 $957,570 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

39 SANITATION Expenditures in the Sanitation category relate to the collection of garbage and recyclables within the Town. The Town currently contracts with Waste Management for garbage collection and commercial recycling, and Tidewater Fibre for residential recyclable collection. Residential garbage is picked up once a week every Monday from October 1 st through April 30 th and twice a week on Monday and Friday from May 1 st through September 30 th. Commercial garbage collection is currently picked up every Monday, Wednesday, and Friday from May 1 through October 31, and every Monday and Friday from November 1 st through April 30 th. Commercial recycling is collected twice a week on Tuesday and Saturday from approximately March 15 th through October 30 th and once a week on Wednesday from November 1 st through March 14 th. The Town also provides a spring and fall bulk item pick up. Residential recycling is picked up every Monday throughout the year between May 1 st and October 31 st, and the first and third Monday of each month from November 1 st through April 30 th. The FY 2019 Budget for Sanitation is expected to increase by 4.5% from the FY 2018 Amended Budget. This increase is due to anticipated costs associated with the service delivery of both solid waste and recycling collection and disposal. Below is a chart that shows the Sanitation budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

40 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: Environmental Protection Sanitation Page No. 38 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Sanitation: 4710 Subsidies and Allocations (sw) $791,198 $813,000 $469,948 $807,982 $820,000 $820,000 Subsidies and Allocations (rec) $142,132 $148,000 $93,262 $151,261 $168,000 $160,000 Disaster Debris Cleanup $37,684 $10,000 $0 $10,000 $0 $0 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $971,014 $971,000 $563,209 $969,243 $988,000 $980,000 TOTALS EXPENDITURES SUMMARY $971,014 $971,000 $563,209 $969,243 $988,000 $980,000 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

41 BEACH PROTECTION Expenditures in the Beach Protection category are related to the planning and construction of the Town s Beach Nourishment Project and the planting and fertilization annually of beach grass and sea oats, as well as the monitoring of the beach profile. The category also includes debt service on the Special Obligation Bonds (SOBs) issued by the Town for the project. The FY 2019 Budget for Beach Protection is expected to decrease by 2% from the FY 2018 Amended Budget. This is due to a slight decrease in the Repairs and Maintenance and Debt Service line items. Below is a chart that shows the Sanitation budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

42 Town of Duck, North Carolina Annual Budget Estimate Expenditures Fiscal Year Fund: General Department: Beach Protection Page No. 40 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Board Beach Protection: 4730 Professional Services $1,090 $75,494 $0 $75,494 $51,000 $51,000 Supplies and Materials $10 $0 $6,317 $11,050 $5,000 $5,000 Repairs and Maintenance $52,981 $125,961 $76,993 $112,347 $100,000 $80,000 Debt Service $111,543 $1,491,614 $1,447,608 $1,491,614 $1,469,611 $1,469,611 TOTAL $165,624 $1,693,069 $1,530,918 $1,690,505 $1,625,611 $1,605,611 TOTALS EXPENDITURES SUMMARY $165,624 $1,693,069 $1,530,918 $1,690,505 $1,625,611 $1,605,611 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

43 COMMUNITY DEVELOPMENT Expenditures in the Community Development category relate to the implementation and enforcement of the planning and zoning regulations of the Town. In addition, the Town took over the local implementation and enforcement of some Coastal Area Management Act (CAMA) regulations at the request of the state and provides Local Program Officer (LPO) and Flood Plain Management services. The FY 2019 Budget for Community Development is expected to increase by 28% from the FY 2018 Amended Budget. This increase is attributed to the requested change of an administrative assistant position from part time to full time ($37,963) and professional services related to an update of the CAMA Land Use Plan ($40,000). The budget also includes debt service on the vehicle purchased for the department last year ($13,296). Below is a chart that shows the Community Development budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

44 Fiscal Year Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fund: General Department: Economic and Physical Development Community Development Page No. 42 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Community Development: 4910 Salaries and Wages $125,223 $127,041 $83,275 $120,876 $174,715 $174,715 Salaries and Wages (other) $5,875 $7,200 $3,350 $6,000 $7,200 $7,200 Salaries and Wages (P. Time) $278 $19,000 $7,744 $17,728 $0 $0 Supplemental Retirement $15,178 $15,649 $10,349 $17,741 $21,212 $21,212 Fringe Benefits $26,032 $31,145 $17,317 $24,433 $46,138 $46,138 Fringe Benefits (other) $0 $0 $0 $0 $0 $0 Professional Services $3,650 $1,500 $1,872 $2,872 $42,500 $42,500 Supplies and Materials $1,009 $2,000 $457 $914 $1,500 $1,500 Vehicle Supplies and Material $0 $500 $0 $200 $500 $500 Travel $2,585 $7,500 $2,459 $4,918 $8,000 $8,000 Communications $2,063 $4,000 $3,360 $5,167 $4,500 $4,500 Printing and Binding $45 $0 $0 $0 $0 $0 Repairs and Maintenance $440 $0 $0 $0 $0 $0 Vehicle Repairs and Maint $491 $500 $90 $90 $500 $500 Advertising $539 $2,000 $500 $1,000 $2,000 $2,000 Data Processing $0 $0 $0 $0 $0 $0 Other Services $0 $0 $0 $0 $0 $0 Fixed Charges $26,981 $13,000 $4,464 $8,928 $13,000 $13,000 Dues and Subscriptions $3,348 $1,500 $239 $478 $1,500 $1,500 Miscellaneous $310 $0 $379 $379 $0 $0 Capital Outlay Over $5, $0 $31,000 $28,480 $28,480 $0 $0 Capital Outlay Under $5, $0 $0 $0 $2,850 $0 $0 Subsidies and Allocations $0 $0 $0 $0 $0 $0 Debt Service $0 $0 $0 $0 $13,296 $13,296 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $214,048 $263,535 $164,335 $243,054 $336,561 $336,561 TOTALS EXPENDITURES SUMMARY $214,048 $263,535 $164,335 $243,054 $336,561 $336,561 NUMBER OF EMPLOYEES: Prior Years: 1.5 Current Year: 2 Requested: 2.5 Approved: * As of March 1,

45 PARKS Expenditures in the Parks category relate to development, operation, and maintenance of the Town Park, including debt service on the purchase of the park property. The park provides passive recreation opportunities and specific programs, including a Jazz Festival, for the entire public to enjoy. Expenditures related to the Town Hall Community/Meeting Hall and the soundside boardwalk are reflected in the Public Buildings category. The FY 2019 Budget for Parks is expected to decrease by 55% from the FY 2018 Amended Budget. This decrease is attributable to final payment for the park property being made in FY Below is a chart that shows the Parks budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

46 Fiscal Year Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fund: General Department: Cultural and Recreational Parks Page No. 44 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Parks: 6130 Salaries and Wages $0 $0 $0 $0 $0 $0 Supplemental Retirement $0 $0 $0 $0 $0 $0 Fringe Benefits $0 $0 $0 $0 $0 $0 Professional Services $0 $22,500 $660 $22,500 $0 $0 Supplies and Materials $2,556 $3,000 $707 $1,414 $3,000 $3,000 Utilities $0 $8,000 $0 $0 $0 $0 Printing and Binding $10,504 $0 $0 $0 $9,500 $9,500 Repairs and Maintenance $16,510 $27,000 $9,388 $32,293 $30,000 $30,000 Advertising $23,246 $16,000 $21,554 $23,553 $22,500 $22,500 Other Services $0 $0 $0 $0 $0 $0 Temporary Help Services $64,082 $55,000 $51,689 $56,283 $58,000 $58,000 Fixed Charges $0 $0 $0 $0 $0 $0 Miscellaneous Events $96,195 $117,800 $103,602 $112,260 $125,000 $125,000 Miscellaneous $8,207 $3,000 $3,991 $3,991 $7,500 $7,500 Capital Outlay over $5, $0 $0 $0 $0 $0 $0 Capital Outlay under $5, $0 $0 $0 $0 $0 $0 C.O. Park Dev. Phase I $0 $0 $0 $0 $0 $0 C.O. Park Dev. Phase II $0 $0 $0 $0 $0 $0 C.O. Park Dev. Phase III $0 $0 $0 $0 $0 $0 Debt Service Land Purchase $0 $310,530 $310,530 $310,530 $0 $0 Subsidies and Allocations $0 $0 $0 $0 $0 $0 Debt Service $321,060 $0 $0 $0 $0 $0 Contingency $0 $0 $0 $0 $0 $0 Prior Yearʹs Deficit $0 $0 $0 $0 $0 $0 TOTAL $542,361 $562,830 $502,120 $562,824 $255,500 $255,500 TOTALS EXPENDITURES SUMMARY $542,361 $562,830 $502,120 $562,824 $255,500 $255,500 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

47 TRANSFERS TO OTHER FUNDS Expenditures in the Transfers to Other Funds category relate to the transfers of revenues from the General Fund to other specific funds. The Town has traditionally only utilized the General Fund; however, with the Town Hall Complex project, a separate Capital Projects Fund was established to which revenues were transferred. For the beach nourishment project a separate fund has been established called the Beach Fund Capital Reserve Fund. Funding for the debt service on the beach nourishment project will be held in this fund until the debt payments commence at which time the revenues will be transferred back into the General Fund. Revenues for the fund will be derived from the two Municipal Service Districts (MSD A and MSD B) established for the project, plus General Fund and grant appropriatons. Below is a chart that shows the Transfers to Other Funds from FY 2014 to the FY 2019 Budget with an additional forecast to FY

48 Town of Duck, North Carolina Annual Budget Estimate Expenditures Fiscal Year Fund: General Department: Transfers to Other Funds Page No. 46 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Board Transfers to Other Funds: 9800 Debt Service Fund 9830 $0 $0 $0 $0 $0 $0 Capital Projects Fund 9840 $0 $0 $0 $0 $0 $0 Beach Fund Capital Reserve 9850 $0 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 TOTAL $0 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 TOTALS EXPENDITURES SUMMARY $0 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

49 BUDETARY ACCOUNTING Expenditures in the Budgetary Accounting category relate to an estimated yearly contingency line item and appropriated fund balance. Each year as a part of the budget, $75,000 is pulled from estimated revenues to fund any contingencies that may arise during the budget year. A direct appropriation to the Fund Balance of $23,950 is budgeted for FY Below is a chart that shows the Budgetary Accounting (Fund Balance only) budget from FY 2014 to the FY 2019 Budget with an additional forecast to FY

50 Town of Duck, North Carolina Annual Budget Estimate Expenditures FY Fiscal Year Fund: General Department: Budgetary Accounting Page No. 48 Last year Current Year Coming Year Object of Expenditure Number Actual Budget Actual Estimated Requested Recommended Recommended To Date* Entire Year Budgetary Accounting: 9900 Contingency 9910 $0 $75,000 $0 $0 $75,000 $75,000 Prior Yearʹs Deficit 9920 $0 $0 $0 $0 $0 $0 Fund Balance 9930 $0 $94,097 $0 $0 $28,950 $23,950 TOTAL $0 $169,097 $0 $0 $103,950 $98,950 TOTALS EXPENDITURES SUMMARY $0 $169,097 $0 $0 $103,950 $98,950 NUMBER OF EMPLOYEES: Prior Years: N/A Current Year: N/A Requested: N/A Approved: N/A * As of March 1,

51 Town of Duck, North Carolina Annual Budget Estimate Expenditures Fiscal Year Fund: Capital Reserve Beach Fund Page No. 50 Last year Current Year Coming Year Revenues: Number Actual Budget Actual Estimated Requested Recommended Approved To Date* Entire Year By Council Investment Earnings $1,565 $0 $0 $0 $0 $0 Transfers from Other Funds $1,221,390 $1,221,390 $366,998 $1,221,390 $1,221,390 $1,221,390 Appropriated Fund Balance $0 $84,297 $0 $84,297 $30,657 $30,657 TOTAL $1,222,955 $1,305,687 $366,998 $1,305,687 $1,252,047 $1,252,047 Expenditures: Transfers to Other Funds $124,503 $1,255,030 $1,221,390 $1,305,687 $1,252,047 $1,252,047 Fund Balance $0 $0 $0 $0 $0 $0 TOTAL $124,503 $1,255,030 $1,221,390 $1,305,687 $1,252,047 $1,252,047 End of Year Fund Balance $1,221,697 $1,137,400 $1,106,743 * As of March 1,

52 APPENDIX A

53 Town of Duck Organizational Chart FY 2019 Residents, Property Owners, Business Owners and Visitors to the Town of Duck Town Council Town Attorney PIO/Special Events Coordinator Town Manager Town Clerk Admin. Asst. Events Director of Community Development Police Chief Admin. Assistant Fire Chief Contracted Services Lieutenant Building Inspector Maintenance Coordinator Sergeant Police Officer Sergeant Police Officer Captain Deputy Chief Captain Ocean Rescue Solid Waste LPO/FPM Permit Coordinator Police Officer Police Officer Fire Lt. EMT FF/EMT Recycling Admin. Asst. Police Officer Police Officer FF/EMT FF/EMT Duck Trail Maint. Police Officer Police Officer Fire Part Time Captain Park Maint. Part-Time CRO FF/EMT FF/EMT

54 APPENDIX B

55 Town of Duck Pay Plan FY 2019 Salary Range Salary Grade Position Title Minimum Mid Point Maximum 1 $30,243 $38,560 $49,164 2 Administrative Assistant $32,587 $41,548 $52,974 3 $34,216 $43,626 $55,623 4 $35,927 $45,807 $58,404 5 Administrative Assistant I Police Officer $37,723 $48,097 $61,324 6 Fire Fighter/EMT Police Officer I $39,609 $50,502 $64,390 7 Police Officer II $41,590 $53,027 $67,610 8 Permit Coordinator Town Clerk, Fire Lieutenant, Master Police Officer $43,669 $55,679 $70,990 9 $45,853 $58,463 $74, Sergeant, Fire Captain $48,146 $61,386 $78, $50,553 $64,455 $82, First Sergeant Building Inspector Maint. Coordinator $53,081 $67,678 $86, $55,735 $71,062 $90, $58,521 $74,615 $95, Deputy Fire Chief Police Lieutenant $61,447 $78,345 $99, $64,520 $82,263 $104, $67,746 $86,376 $110, $71,133 $90,695 $115, Dir. of Community Develop. Police Chief, Fire Chief Dir. of Public Information Marketing and Special Events $74,690 $95,229 $121, $78,424 $99,991 $127, $82,345 $104,990 $133, $86,463 $110,240 $140, Town Manager $90,786 $115,752 $147,583

56 APPENDIX C

57 2019 Estimate COLA/Merit Adjusted Health Total 5% Total Merit Position Current Salary Adjustment Salary FICA Insurance Fringe Benefits 401K LGERS 401k/LGERS Bonus Grand Total Town Manager $140,477 $2,107 $142,584 $14,971 $6,000 $20,971 $7,129 $10,694 $17,823 $4,214 $185,593 Town Clerk $55,535 $833 $56,368 $5,919 $11,730 $17,649 $2,818 $4,228 $7,046 $1,666 $82,729 Admin. Assist. $49,228 $738 $49,966 $5,246 $6,000 $11,246 $2,498 $3,747 $6,246 $1,477 $68,936 PR/Events Coord. $71,300 $1,070 $72,370 $7,599 $6,000 $13,599 $3,618 $5,428 $9,046 $2,139 $97,153 Sub Total: $316,540 $4,748 $321,288 $33,735 $29,730 $63,465 $16,064 $24,097 $40,161 $9,496 $434,411 Dir. Comm. Dev. $98,268 $1,474 $99,742 $10,473 $19,320 $29,793 $4,987 $7,481 $12,468 $2,948 $144,951 Permit Coordinator $27,923 $419 $28,342 $2,976 $3,000 $5,976 $1,417 $2,126 $3,543 $838 $38,698 Admin Assistant $41,000 $615 $41,615 $4,370 $6,000 $10,370 $2,081 $3,121 $5,202 $1,230 $58,416 Sub Total: $167,191 $1,893 $169,699 $17,818 $28,320 $46,138 $8,485 $12,727 $21,212 $5,016 $242,065 Building Inspector $66,150 $992 $67,142 $7,050 $6,000 $13,050 $3,357 $5,036 $8,393 $1,985 $90,569 Permit Coordinator $27,923 $419 $28,342 $2,976 $3,000 $5,976 $1,417 $2,126 $3,543 $838 $38,698 Sub Total: $94,073 $1,411 $95,484 $10,026 $9,000 $19,026 $4,774 $7,161 $11,936 $2,822 $129,268 Police Chief $103,039 $1,546 $104,585 $10,981 $12,282 $23,263 $5,229 $8,628 $13,857 $3,091 $144,797 Lieutenant $78,126 $1,172 $79,298 $8,326 $6,000 $14,326 $3,965 $6,542 $10,507 $2,344 $106,475 Sergeant $70,055 $1,051 $71,106 $7,466 $6,000 $13,466 $3,555 $5,866 $9,422 $2,102 $96,095 Sergeant $54,531 $818 $55,349 $5,812 $6,000 $11,812 $2,767 $4,566 $7,334 $1,636 $76,130 Police Officer $56,961 $854 $57,815 $6,071 $6,000 $12,071 $2,891 $4,770 $7,661 $1,709 $79,255 Police Officer $49,097 $736 $49,833 $5,233 $6,000 $11,233 $2,492 $4,111 $6,603 $1,473 $69,142 Master Police Officer $50,356 $755 $51,111 $5,367 $6,000 $11,367 $2,556 $4,217 $6,772 $1,511 $70,761 Police Officer $51,782 $777 $52,559 $5,519 $6,000 $11,519 $2,628 $4,336 $6,964 $1,553 $72,595 Police Officer $52,776 $792 $53,568 $5,625 $6,000 $11,625 $2,678 $4,419 $7,098 $1,583 $73,873 Police Officer $50,400 $756 $51,156 $5,371 $6,000 $11,371 $2,558 $4,220 $6,778 $1,512 $70,818 Police Officer $39,609 $0 $39,609 $4,159 $6,000 $10,159 $1,980 $3,268 $5,248 $0 $55,016 Police Officer $39,609 $0 $39,609 $4,159 $6,000 $10,159 $1,980 $3,268 $5,248 $0 $55,016 Admin Assistant $21,000 $315 $21,315 $2,238 $3,000 $5,238 $1,066 $1,599 $2,664 $630 $29,847 CRO (P.T.) $10,000 $0 $10,000 $1,050 $0 $1,050 $0 $0 $0 $0 $11,050 Overtime $10,000 $0 $10,000 $1,050 $0 $1,050 $500 $800 $1,300 $0 $12,350 Sub Total: $737,341 $9,572 $746,913 $78,426 $81,282 $159,708 $36,846 $60,610 $97,456 $19,144 $1,023,220 Fire Chief $99,350 $1,490 $100,840 $10,588 $6,000 $16,588 $5,042 $7,563 $12,605 $2,981 $133,014 Deputy Chief $76,971 $1,155 $78,126 $8,203 $6,000 $14,203 $3,906 $5,859 $9,766 $2,309 $104,404 Captain $52,080 $781 $52,861 $5,550 $6,000 $11,550 $2,643 $3,965 $6,608 $1,562 $72,582 Captain $52,637 $790 $53,427 $5,610 $6,000 $11,610 $2,671 $4,007 $6,678 $1,579 $73,294 Captain $50,356 $755 $51,111 $5,367 $6,000 $11,367 $2,556 $3,833 $6,389 $1,511 $70,378 Fire Lieutenant/EMT $45,636 $685 $46,321 $4,864 $19,320 $24,184 $2,316 $3,474 $5,790 $1,369 $77,663 FF/EMT $41,646 $625 $42,271 $4,438 $6,000 $10,438 $2,114 $3,170 $5,284 $1,249 $59,242 FF/EMT $41,209 $618 $41,827 $4,392 $6,000 $10,392 $2,091 $3,137 $5,228 $1,236 $58,684 FF/EMT $39,609 $0 $39,609 $4,159 $6,000 $10,159 $1,980 $2,971 $4,951 $0 $54,719 FF/EMT $39,609 $0 $39,609 $4,159 $6,000 $10,159 $1,980 $2,971 $4,951 $0 $54,719 FF/EMT $39,609 $0 $39,609 $4,159 $6,000 $10,159 $1,980 $2,971 $4,951 $0 $54,719 FF/EMT (P.T.) $20,000 $0 $20,000 $2,100 $0 $2,100 $0 $0 $0 $0 $22,100 Admin Assistant $21,000 $315 $21,315 $2,345 $3,000 $5,345 $1,066 $1,599 $2,664 $630 $29,954 Overtime $10,000 $0 $10,000 $1,050 $0 $1,050 $500 $800 $1,300 $0 $12,350 Sub Total: $629,712 $7,213 $636,925 $66,984 $82,320 $149,304 $30,846 $46,319 $77,166 $14,427 $877,821 Total: $1,944,857 $24,837 $1,970,309 $206,989 $230,652 $437,641 $97,015 $150,915 $247,931 $50,904 $2,706,785

58 APPENDIX D

59 Town of Duck, North Carolina Budget Estimates/Forecasts Actual Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Estimate Fiscal Year FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Beginning Fund Balance $2,544,202 $3,220,592 $4,127,959 $4,521,121 $4,950,890 $5,975,784 $5,999,734 $5,825,274 $6,409,857 $6,726,495 $6,939,717 Revenues Ad Valorem Taxes $3,314,380 $3,324,528 $4,324,371 $4,342,327 $4,338,028 $4,564,634 $4,573,428 $4,582,244 $4,591,082 $4,599,942 $4,608,825 General $3,314,380 $3,324,528 $3,347,298 $3,358,087 $3,352,750 $3,582,656 $3,591,450 $3,600,266 $3,609,104 $3,617,964 $3,626,847 MSD A $0 $0 $631,060 $635,560 $636,829 $633,529 $633,529 $633,529 $633,529 $633,529 $633,529 MSD B $0 $0 $346,013 $348,680 $348,449 $348,449 $348,449 $348,449 $348,449 $348,449 $348,449 Land Transfer Tax $196,122 $282,063 $270,329 $327,516 $349,289 $343,182 $361,946 $358,814 $358,814 $358,814 $358,814 Occupancy Tax $917,251 $1,118,466 $1,082,978 $1,364,909 $1,406,065 $1,341,243 $1,393,672 $1,367,934 $1,367,934 $1,367,934 $1,367,934 Local Option Sales Tax $819,355 $988,034 $1,025,626 $1,354,115 $1,288,807 $1,208,340 $1,279,187 $1,271,424 $1,271,424 $1,271,424 $1,271,424 Utility Franchise Tax $219,191 $317,845 $375,831 $383,298 $375,000 $375,000 $375,000 $375,000 $375,000 $375,000 $375,000 Beer and Wine Tax $1,658 $1,836 $1,698 $1,774 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 ABC Profit Distribution $67,958 $34,141 $59,175 $55,571 $51,000 $51,000 $51,000 $51,000 $51,000 $51,000 $51,000 Powell Bill $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Public Access Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 State Grants $24,800 $0 $10,330 $24,500 $35,300 $0 $0 $0 $0 $0 $0 Shoreline Management Grant $274,000 $437,245 $24,000 $24,000 $294,224 $272,221 $250,218 $228,214 $206,212 $24,000 $24,000 Park Shoreline Erosion Grant $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PARTF Grant $137,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Federal Grants $1,264 $1,955 $1,016 $839 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 Govt. Access Channel Grant $43,067 $10,896 $10,000 $10,000 $9,000 $0 $0 $0 $0 $0 $0 Tourism Bureau Grants $142,500 $5,390 $6,000 $6,000 $453,887 $320,351 $350,000 $0 $0 $0 $0 FEMA Grants $44,724 $0 $0 $29,677 $0 $0 $0 $0 $0 $0 $0 Building Permits $80,790 $142,694 $106,839 $97,528 $99,098 $95,200 $95,200 $95,200 $95,200 $95,200 $95,200 Inspection Fees $46,670 $45,175 $41,875 $37,515 $33,540 $32,000 $30,000 $30,000 $30,000 $30,000 $30,000 Other Permits $15,225 $24,065 $17,715 $13,656 $13,665 $15,000 $17,000 $17,000 $17,000 $17,000 $17,000 Court Costs $1,931 $1,148 $1,062 $869 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 Investment Earnings $2,254 $1,975 $8,690 $21,954 $32,448 $20,000 $22,000 $24,000 $26,000 $26,000 $28,000 Miscellaneous $64,220 $82,150 $105,662 $83,419 $110,714 $90,000 $75,000 $75,000 $75,000 $75,000 $75,000 Total Revenues $6,414,860 $6,819,606 $7,473,197 $8,179,467 $8,893,565 $8,731,671 $8,877,151 $8,479,330 $8,468,166 $8,294,814 $8,305,697 Actual Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Estimate Fiscal Year FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Expenditures Governing Body $151,775 $156,847 $150,785 $193,737 $202,009 $200,350 $186,790 $191,790 $191,790 $191,790 $191,790 salaries and benefits $25,190 $25,055 $25,022 $25,147 $25,147 $26,850 $26,790 $26,790 $26,790 $26,790 $26,790 operations $126,585 $131,792 $125,763 $168,590 $176,862 $173,500 $160,000 $165,000 $165,000 $165,000 $165,000 Administration $395,656 $437,260 $413,131 $421,004 $433,785 $478,910 $562,906 $570,087 $579,413 $586,821 $614,368 salaries and benefits $333,923 $383,191 $365,454 $379,342 $390,480 $434,410 $516,906 $524,087 $531,413 $538,821 $564,368 operations $61,733 $54,069 $47,677 $41,662 $38,348 $44,500 $46,000 $46,000 $48,000 $48,000 $50,000 capital outlay $0 $0 $0 $0 $4,957 $0 $0 $0 $0 $0 $0 Finance $52,372 $50,342 $65,322 $65,788 $66,465 $70,000 $73,000 $65,000 $55,000 $55,000 $55,000 Legal $49,445 $92,954 $61,522 $64,596 $65,000 $70,000 $70,000 $70,000 $70,000 $70,000 $70,000 Public Buildings $726,401 $450,587 $416,153 $411,607 $364,644 $387,782 $352,327 $347,372 $933,417 $926,462 $836,173 operations $88,880 $64,019 $86,382 $107,724 $93,407 $123,500 $85,000 $85,000 $90,000 $90,000 $90,000 capital outlay $338,464 $94,466 $44,624 $25,691 $0 $0 $10,000 $12,000 $0 $0 $0 Debt $299,057 $292,102 $285,147 $278,192 $271,237 $264,282 $257,327 $250,372 $843,417 $836,462 $746,173 Information Technology $92,082 $101,160 $108,064 $118,839 $110,708 $131,100 $117,000 $119,000 $119,000 $120,000 $120,000 operations $92,082 $101,160 $108,064 $118,839 $110,708 $117,600 $117,000 $119,000 $119,000 $120,000 $120,000 capital outlay $0 $0 $0 $0 $0 $13,500 $0 $0 $0 $0 $0 Police $946,330 $963,201 $1,115,976 $1,103,849 $1,282,087 $1,407,917 $1,390,051 $1,387,180 $1,455,854 $1,365,521 $1,335,408 salaries and benefits $702,881 $722,271 $732,696 $831,509 $876,560 $1,023,221 $1,053,914 $1,068,151 $1,082,604 $1,097,271 $1,112,158 operations $161,308 $170,787 $192,920 $155,712 $178,288 $157,500 $165,000 $165,000 $170,000 $170,000 $170,000 capital outlay $11,724 $0 $120,204 $74,379 $184,990 $145,060 $131,250 $83,250 $173,250 $53,250 $8,250 Debt $70,417 $70,143 $70,156 $42,249 $42,249 $82,136 $39,887 $70,779 $30,000 $45,000 $45,000 Fire $770,971 $841,145 $991,968 $1,013,399 $1,035,804 $1,230,126 $1,268,943 $1,280,766 $1,330,765 $1,309,944 $1,381,775 salaries and benefits $462,662 $491,043 $587,501 $668,717 $691,738 $877,821 $904,941 $916,764 $928,763 $940,942 $953,303 operations $250,025 $292,182 $290,372 $330,599 $294,593 $294,222 $294,222 $294,222 $296,222 $296,222 $296,222 capital outlay $0 $0 $56,839 $0 $35,390 $44,000 $59,250 $59,250 $95,250 $45,250 $45,250 Debt $58,284 $57,920 $57,256 $14,083 $14,083 $14,083 $10,530 $10,530 $10,530 $27,530 $87,000 Inspections $151,266 $146,413 $183,553 $168,004 $147,798 $165,951 $155,981 $157,841 $159,729 $162,645 $164,590 salaries and benefits $134,945 $131,977 $137,512 $139,430 $115,847 $129,268 $132,981 $134,841 $136,729 $138,645 $140,590 operations $16,321 $14,436 $16,463 $14,491 $17,868 $22,600 $23,000 $23,000 $23,000 $24,000 $24,000 capital outlay $0 $0 $29,578 $0 $0 $0 $0 $0 $0 $0 $0 Debt $0 $0 $0 $14,083 $14,083 $14,083 $0 $0 $0 $0 $0 Ocean Rescue $286,000 $300,000 $323,000 $343,000 $365,000 $386,000 $396,000 $405,500 $405,500 $405,500 $405,500 Streets and Highways $100,924 $195,850 $473,648 $285,849 $1,143,682 $957,570 $1,398,000 $148,000 $148,000 $148,000 $148,000 operations $72,198 $137,136 $348,878 $158,369 $127,908 $87,000 $98,000 $98,000 $98,000 $98,000 $98,000 capital outlay $28,726 $58,714 $124,770 $127,480 $1,015,774 $870,570 $1,300,000 $50,000 $50,000 $50,000 $50,000 Sanitation $930,028 $936,577 $944,657 $971,013 $969,243 $980,000 $970,000 $970,000 $970,000 $970,000 $970,000 Beach Management $0 $482,261 $71,176 $165,624 $1,690,505 $1,605,611 $1,597,608 $1,575,605 $1,553,602 $150,000 $150,000 Operations $0 $482,261 $71,176 $54,080 $198,891 $136,000 $150,000 $150,000 $150,000 $150,000 $150,000 Debt $0 $0 $0 $111,544 $1,491,614 $1,469,611 $1,447,608 $1,425,605 $1,403,602 $0 $0 Community Development $232,134 $177,996 $205,468 $214,048 $243,054 $336,561 $303,162 $306,763 $299,527 $302,931 $308,388 salaries and benefits $163,472 $147,104 $178,970 $172,587 $186,778 $242,065 $248,666 $251,970 $255,327 $258,731 $262,188 operations $68,662 $30,892 $26,498 $41,461 $24,946 $81,200 $41,200 $41,200 $44,200 $44,200 $46,200 capital outlay $0 $0 $0 $0 $31,330 $0 $0 $0 $0 $0 $0 Debt $0 $0 $0 $0 $0 $13,296 $13,296 $13,593 $0 $0 $0 Parks $541,139 $579,646 $538,722 $542,361 $562,824 $255,500 $255,500 $255,500 $260,000 $260,000 $260,000 salaries and benefits $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 operations $188,489 $222,191 $207,132 $221,301 $252,294 $255,500 $255,500 $255,500 $260,000 $260,000 $260,000 capital outlay $0 $15,335 $0 $0 $0 $0 $0 $0 $0 $0 $0 Debt $352,650 $342,120 $331,590 $321,060 $310,530 $0 $0 $0 $0 $0 $0 Capital Outlay $311,947 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 C.O. Public Safety $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 C.O. Env. Protection $51,693 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 C.O. Beach Nourishment $260,254 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Transfers to Other Funds $0 $0 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $981,978 $981,978 $981,978 Contingency $0 $0 $0 $0 $0 $75,000 $75,000 $75,000 $75,000 $75,000 $75,000 Total Expenditures $5,738,470 $5,912,239 $7,284,535 $7,304,108 $9,903,998 $9,959,768 $10,393,658 $9,146,794 $9,588,575 $8,081,592 $8,067,970 Other Financing Sources Fund Balance Appropriated $0 $0 $0 $0 $570,093 $0 $0 $0 $0 $0 $0 Transfers from other Funds $0 $0 $0 $124,503 $1,305,687 $1,252,047 $1,252,047 $1,252,047 $1,252,047 $0 $0 Debt Proceeds $0 $0 $204,500 $0 $159,547 $0 $90,000 $0 $185,000 $0 $0 Contingency $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total Other Financing Sources $0 $0 $204,500 $124,503 $2,035,327 $1,252,047 $1,342,047 $1,252,047 $1,437,047 $0 $0 Net Change $676,390 $907,367 $393,162 $999,862 $1,024,894 $23,950 $174,460 $584,583 $316,638 $213,222 $237,727 Total Ending Fund Balance $3,220,592 $4,127,959 $4,521,121 $5,520,983 $5,975,784 $5,999,734 $5,825,274 $6,409,857 $6,726,495 $6,939,717 $7,177,444 Total F. B. as % of PY Expenditures 61% 72% 76% 76% 60% 60% 56% 70% 70% 86% 89% Unassigned Fund Balance $2,012,562 $2,032,433 $4,085,830 $5,026,908 $5,481,709 $5,505,659 $5,331,199 $5,915,782 $623,420 $6,445,642 $6,683,369 Unassigned F. B. as % of PY Expenditures 38% 35% 69% 69% 55% 55% 51% 65% 7% 80% 83% Expenditure Summary Actual Actual Actual Actual Estimate Estimate Estimate Estimate Estimate Estimate Estimate FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 Total: Employee Costs $1,823,073 $1,900,641 $2,027,155 $2,216,732 $2,286,550 $2,733,635 $2,884,198 $2,922,603 $2,961,626 $3,001,200 $3,059,397 Total: Operations $2,444,128 $3,080,798 $2,915,826 $2,857,225 $2,979,821 $3,074,122 $3,018,922 $3,027,422 $3,038,922 $3,040,922 $3,044,922 Total: Capital Outlay $690,861 $168,515 $376,015 $227,550 $1,272,441 $1,073,130 $1,500,500 $204,500 $318,500 $148,500 $103,500 Tot: Trans Other Funds $0 $0 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $1,221,390 $981,978 $981,978 $981,978 Total: Debt $780,408 $762,285 $744,149 $781,211 $2,143,796 $1,857,491 $1,768,648 $1,770,879 $2,287,549 $908,992 $878,173 Total Expenditures $5,738,470 $5,912,239 $7,284,535 $7,304,108 $9,903,998 $9,959,768 $10,393,658 $9,146,794 $9,588,575 $8,081,592 $8,067,970

60 APPENDIX E

61 Beach Nourishment Area Municipal Service District A Updated November 10, 2014 SKIMMER WAY OYSTER CATCHER LN OCEAN PINES DR FLIGHT DR OCEAN BAY BLVD ACORN OAK AVE SOUND SEA AVE ELM DR CYPRESS DR CEDAR DR HILLSIDE CT CARROL DR SEA TERN DR QUARTERDECK DR TRINITIE DR MALLARD DR DIANNE ST OLD SQUAW DR SPRIGTAIL DR CANVAS BACK DR BUFFELL HEAD RD WOOD DUCK DR PINTAIL DR WIDGEON DR BALDPATE DR WHISTLING SWAN DR N SNOW GEESE DR S SNOW GEESE DR SPYGLASS RD SPINDRIFT LN N OR BANKS DR DUCK RD 1"=700' *Scenario 2 also includes all properties in Scenario 1.

62 Beach Nourishment Area Municipal Service District B Updated November 10, 2014 SKIMMER WAY OYSTER CATCHER LN OCEAN PINES DR FLIGHT DR OCEAN BAY BLVD ACORN OAK AVE SOUND SEA AVE ELM DR CYPRESS DR CEDAR DR HILLSIDE CT CARROL DR SEA TERN DR QUARTERDECK DR TRINITIE DR MALLARD DR DIANNE ST OLD SQUAW DR SPRIGTAIL DR CANVAS BACK DR BUFFELL HEAD RD WOOD DUCK DR PINTAIL DR WIDGEON DR BALDPATE DR WHISTLING SWAN DR N SNOW GEESE DR S SNOW GEESE DR SPYGLASS RD SPINDRIFT LN N OR BANKS DR DUCK RD 1"=700' *Scenario 2 also includes all properties in Scenario 1.

63 APPENDIX F

64

65 APPENDIX G

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

101

102