CITY OF CORALVILLE. Budget for Fiscal Year 2015

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1 CITY OF CORALVILLE Budget for Fiscal Year 2015

2 Budget for Fiscal Year 2015 Table of Contents Section Page Number List of City Officials 4 Overview of Budget Budget Definitions 5 Budget Process 5 Summary of Enterprise Funds 6 Details on the Change in Sewer User Fees 6 General Fund Revenues by Source 7 General Fund Expenditures by Department 7 Special Revenue Funds 7 Property Tax Information City Property Tax Rates by Fund 8 City Property Tax Dollars by Fund 8 Total Property Tax Levy for a Typical Citizen of Coralville 9 Debt Information Projected Principal Balance of Debt Outstanding by Fiscal Year 10 Projected Percentage of Debt Retired by Fiscal Year 10 General Fund General Fund Revenues Public Safety Police Animal Control Fire Library Parks & Recreation Parks, Forestry & Building Maintenance Recreation Recreation Bus Pavillion Showcase 37 Aquatics Center Indoor Pool Coralvill Center for the Performing Arts Partnership Programs Van Allen Elementary Wickham Elementary Camp Coralville (at Coralville Recreation Center) Borlaug Elementary Softball Other Culture & Rec 51 General Government Building & Rental Housing Engineering Human Resources 57

3 Budget for Fiscal Year 2015 Table of Contents Mayor Council & City Administration City Clerk & Finance 60 General Government / Legal Telecommunications Various, Including Social Services Special Revenue Funds Road Use Tax Tax Increment Financing Employee Benefits 77 Debt Service Fund Debt Service Enterprise Funds Water Wastewater Solid Waste Stormwater Parking Transit Golf Marriott Hotel & Convention Center Trust & Agency Fund Trust & Agency Budget Forms Filed with County Auditor and State Department of Management Budget And Certification Of Taxes 119 Notice Of Public Hearing on Budget 120 Expenditures Schedule - Pages 1 & Revenues Detail 123 Long Term Debt Schedule Capital Improvement Plan Capital Improvements Plan - FY15-FY

4 CITY OF CORALVILLE, IOWA Elected Officials John Lundell Mayor Tom Gill Council Member Mitch Gross Mayor Pro Tem Council Member Laurie Goodrich Council Member Bill Hoeft Council Member Jill Dodds Council Member Management Staff Kelly J. Hayworth City Administrator Ellen Habel Assistant City Administrator Alison Ames Galstad Library Director Tony Roetlin Director of Finance Barry Bedford Chief of Police Jim Kessler Building & Zoning Official Thorsten J. Johnson City Clerk Chris Gilstrap Wastewater Superintendent Kevin Callahan Water Superintendent Eric Fisher Streets & Solid Waste Superintendent Michael Funke Human Resources / Risk Manager Vicky Robrock Director of Parking & Transportation Dan Holderness City Engineer Dave Stannard Fire Chief Sherri Proud Director of Parks & Recreation R. Eric Dickerson Telecommunications Production Coordinator

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8 City Property Tax Rates by Fund - FY15 vs. FY14 City Property Tax Dollars by Fund - FY15 vs. FY14

9 Total Property Tax Levy Rate for a Typical Coralville Resident

10 The below two graphs include the principal balance of all City debt. Both graphs illustrate how the amount of debt outstanding is projected to decrease over time. The upper graph does this by showing the dollar principal balance of remaining debt over time. The lower graph does this by showing the percentage of current City debt repaid over time. Projections as of March 2014

11 General Fund Revenues Fund 100 GENERAL Department 000 NON DEPARTMENTAL Property Tax Regular $7,061, $7,439, $7,608, Property Tax Ag Land $2, $2, $3, Property Tax - Other Tort Liability $449, $476, $487, Other City Taxes Utility Excise $139, Other City Taxes Mobile Home $8, Other City Taxes Hotel Motel $2,338, $2,350, $2,597, Lic & Permits Building ($1,513.98) Lic & Permits Sign $ Lic & Permits Beer $2, $2, $2, Lic & Permits Cigarette $2, $2, $2, Lic & Permits Dance Hall $ $ $ Lic & Permits Taxicab $7, $6, $6, Lic & Permits Other Misc $1, $1, $1, Franchise Fee Cable TV - Mediacom $116, $118, $118, Uses of Money Interest $25, $40, $30, Fed Grants & Reimb FEMA $96, State Shared Revenue City Share Liquor $35, $35, $36, State Shared Revenue Prop Tax Repl (C&I Reform) $503, State Grants & Reimb Grant $19, State Grants & Reimb Pmt of Lieu of Taxes $74, $159, $159, Charges / Fees Sidewalk, Snow Removal & Mowing $8, $8, $8, Charges / Fees Plan Review Fees $1, Charges / Fees Franchise Fees $273, $260, $276, Contributions Reimbursements $12, $5, Contributions Refunds $2, Deposits & Tax Refunds Fuel Tax Refunds $3, $4, $4, Sale-Property & Merch Cemetary $2, $1, $1, Fines Court Fines $211, $186, $186, Fines Parking $15, $16, $16, Fines Municipal Infractions $2, $4, $4, Fines Civil Penalty $8, Miscellaneous Other $10, $8, $43, Sale of Fixed Assets Sale of Property $36, Other Non-Revenue Transfers - Budgeted $2,391, $2,531, $2,461, Department Total: NON DEPARTMENTAL $13,361, $13,657, $14,556, Department 110 POLICE Uses of Money Interest State Grants & Reimb Grant State Grants & Reimb IDOT State Grants & Reimb Misc $15, $29, $25, State Grants & Reimb IA Pledge Tobacco $1, $1, Charges / Fees Police Reports $4, $4, $6, Contributions Reimbursements Contributions Insurance Settlements $1, Deposits & Tax Refunds Fuel Tax Refunds $4, $6, $6, Sale-Property & Merch Merchandise Sales $ $ Miscellaneous Other Miscellaneous Police $11, $10, $7, Miscellaneous Contracted Overtime $1, $6, $4, Sale of Fixed Assets Sale of Property $9, $15, $9, Other Non-Revenue Reserve Funds $5, Department Total: POLICE $49, $75, $60,273.00

12 General Fund Revenues Department 140 FIRE Lic & Permits Fire $13, $14, $14, Uses of Money Rent $15, $13, $13, Uses of Money Facility Rentals $1, $5, $5, State Grants & Reimb Fire Protection Contracts $16, $65, $66, Local Grants & Reimb Fire / EMT $41, $42, $41, Charges / Fees Fire Service Charges $19, $25, $20, Contributions Reimbursements $ Contributions Insurance Settlements $13, Deposits & Tax Refunds Fuel Tax Refunds $1, $1, $1, Miscellaneous Fire $ Department Total: FIRE $166, $161, Lic & Permits Pet $ $1, $1, Miscellaneous Animal Control $ $1, $1, Uses of Money Rent $8, $8, $9, Uses of Money Facility Rentals $ $3, Local Grants & Reimb County Contributions $84, $91, $89, Local Grants & Reimb U Heights $4, $2, $2, Charges / Fees Library Copier $1, $3, $2, Deposits & Tax Refunds Fuel Tax Refunds Fines Library $36, $35, $35, Miscellaneous Library Miscellaneous Reimbursements Other Non-Revenue Transfers In $2, $2, Other Non-Revenue Transfers - Budgeted $5, $5, $5, Department Total: LIBRARY Department 430 PARKS Division 10 PARKS $151, $146, Lic & Permits Trees $50.00 $ Uses of Money Shelter Rental $6, $6, $6, Contributions Private Sources $12, $1, $2, Contributions Insurance Settlements Miscellaneous Parks $16, $3, $2, Sale of Fixed Assets Sale of Personal Property Other Non-Revenue Transfers In Division Total: PARKS 20 BLDG. MAINT. $10, $11, Contributions Insurance Settlements $5, $5, Division Total: BLDG. MAINT. Department Total: PARKS $36, Department 440 RECREATION 50 REC $123, Department 190 ANIMAL CONTROL Department Total: ANIMAL CONTROL Department 410 LIBRARY $140, $36, $5, $5, $15, $16, Uses of Money Facility Rentals $33, $26, $27, Fed Grants & Reimb Grants $8, $8, $8, State Grants & Reimb Grant Charges / Fees Sales Tax $3, $7, $4, Charges / Fees Recreation Fees $107, $87, $105, Charges / Fees Rec Contract Services $48, $56, $49, Deposits & Tax Refunds Fuel Tax Refunds $ $ Sale-Property & Merch Food $24, $25, $25, $885.00

13 General Fund Revenues Sale-Property & Merch Beer Sales Sale-Property & Merch Pop Miscellaneous Other $ $2, $1, Other Non-Revenue Transfers - Budgeted $15, Division Total: REC $227, $212, $235, PAVILLION Uses of Money Facility Rentals $47, $45, $47, Charges / Fees Sales Tax Charges / Fees Recreation Fees $1, Charges / Fees Rec Contract Services $2, $7, $5, Charges / Fees Admits - Pool Sale-Property & Merch Food Sale-Property & Merch Pop Miscellaneous Other Division Total: PAVILLION $51, $52, $52, BUS State Grants & Reimb Misc Charges / Fees Charter $8, $7, Charges / Fees Miscellaneous Division Total: BUS $8, $7, SOFTBALL Uses of Money Facility Rentals $2, $3, $5, Uses of Money Sponsorships $10, $6, $6, Charges / Fees Recreation Fees $64, $68, $67, Sale-Property & Merch Food $1, $7, $7, Sale-Property & Merch Beer Sales $31, $34, $36, Sale-Property & Merch Pop $14, $5, $10, Miscellaneous Other Division Total: SOFTBALL $124, $124, $133, AQUATICS Program 50 AQ CTR Uses of Money Facility Rentals $2, $4, $4, Charges / Fees Sales Tax $5, $8, $8, Charges / Fees Recreation Fees Charges / Fees Rec Contract Services Charges / Fees Admits - Pool $103, $142, $142, Sale-Property & Merch Food $24, $44, $38, Sale-Property & Merch Pop $4, $10, $9, Miscellaneous Other $ $1, Program Total: AQ CTR $141, $209, $204, IND POOL Uses of Money Facility Rentals $2, $1, $2, Uses of Money Locker Rental $3, $1, $3, Local Grants & Reimb ICCSD $87, $85, $87, Charges / Fees Rec Contract Services $6, $8, $7, Charges / Fees Seasonal, Annual Swim Pass $25, $24, $26, Charges / Fees Admits - Pool $34, $45, $35, Charges / Fees Lessons - Pool $52, $61, $58, Contributions Insurance Settlements Miscellaneous Other $ Program Total: IND POOL $213, $226, $219, Division Total: AQUATICS $354, $436, $423, PARTNERSHIP

14 General Fund Revenues 10 VAN ALLEN Uses of Money Facility Rentals $3, $5, $3, Charges / Fees Recreation Fees $5, $6, $6, Charges / Fees Camp Fees $219, $227, $246, Program Total: VAN ALLEN $238, $256, Uses of Money Facility Rentals $5, $7, $7, Charges / Fees Recreation Fees $32, $49, $53, Charges / Fees Rec Contract Services $5, $ $4, Charges / Fees Camp Fees $165, $159, $165, Deposits & Tax Refunds Fuel Tax Refunds $97.45 $ $ Miscellaneous Other Program Total: WICKHAM $216, $231, Charges / Fees Recreation Fees $3, $4, $4, Charges / Fees Camp Fees $191, $222, $228, Miscellaneous Other $5, $10, $6, Program Total: CAMP CORALVILLE $237, $239, Uses of Money Facility Rentals $5, $5, $6, Charges / Fees Recreation Fees $ $4, $4, Charges / Fees Rec Contract Services Charges / Fees Camp Fees $189, $233, $241, Miscellaneous Other Program Total: BORLAUG $195, Division Total: PARTNERSHIP 85 SHOWCASE $834, $242, $251, $935, $978, Charges / Fees Recreation Fees $7, $7, $7, Other Non-Revenue Transfers In Other Non-Revenue Transfers - Budgeted $3, $3, $3, Division Total: SHOWCASE 15 WICKHAM 25 BORLAUG 87 CCPA $228, $209, CAMP CORALVILLE $200, $10, $10, $10, Uses of Money Facility Rentals $126, $174, $135, State Grants & Reimb Grant $2, $2, Charges / Fees Sales Tax $19, $25, $25, Charges / Fees Rec Contract Services $11, $24, $9, Charges / Fees Equipment $7, $15, $4, Charges / Fees Ticket Sales $221, $398, $407, Charges / Fees Gift Certificates $ $1, Charges / Fees Miscellaneous $30, $29, $22, Charges / Fees Renter Marketing Fees $2, Charges / Fees Young Footlighters Partic Fees $5, Contributions Private Sources $34, $94, $70, Deposits & Tax Refunds Deposits Sale-Property & Merch Merchandise Sales $2, $4, $4, Sale-Property & Merch Food $ $2, Sale-Property & Merch Beer Sales $ $5, Sale-Property & Merch Pop $ $6, Miscellaneous Other $14, $31, $30, Miscellaneous C/S Sales Miscellaneous Ticket Mailing Charge Other Non-Revenue Transfers In Other Non-Revenue Transfers - Budgeted

15 General Fund Revenues Division Total: CCPA $470, $798, $733, Department Total: RECREATION $2,074, $2,578, $2,575, State Grants & Reimb IDED $68, $35, $35, State Grants & Reimb CDBG Miscellaneous Reimbursements Department Total: COMMUNITY BEAUTIFICATION $68, Department 540 PLANNING & ZONING / BUILDING $35, $35, Lic & Permits Building $355, $350, $350, Lic & Permits Excavation Lic $13, $12, $13, Lic & Permits Electrician Lic & Permits Plumber Lic & Permits Mechanical Lic & Permits Sign Contractor Lic & Permits Sign $10, $9, $9, Lic & Permits ROW Excavation License $1, $1, $1, Lic & Permits Other Misc Local Grants & Reimb City $ Charges / Fees Plan Review Fees $37, $35, $35, Charges / Fees Subdivision Filing $15, $8, $6, Charges / Fees Board of Adjustment $7, $2, $1, Miscellaneous Other $1, $6, Department Total: PLANNING & ZONING / BUILDING $441, Department 545 RENTAL HOUSING $417, $422, Lic & Permits Rental $103, $99, $103, Department Total: RENTAL HOUSING $103, Department 680 GENERAL GOVT / ENGINEERING $99, $103, Lic & Permits Excavation Lic Lic & Permits ROW $3, $2, $2, Lic & Permits Grading Lic & Permits Other Misc $ Charges / Fees Subdivision Filing Charges / Fees Engineering $1, $3, $8, Miscellaneous Other $ Other Non-Revenue Transfers - Budgeted $62, $76, Department Total: GENERAL GOVT / ENGINEERING $4, Department 685 GENERAL GOVT / TELECOMMUNICATION $68, $86, Franchise Fee Cable TV - Mediacom $77, $79, $79, Franchise Fee Pass Thru Franchise Fee Access Fee Sale-Property & Merch Merchandise Sales $2, $2, $2, Miscellaneous Other Other Non-Revenue Transfers In Other Non-Revenue Reserve Funds $35, $27, Department Total: GENERAL GOVT / TELECOMMUNICATION $80, Department 699 GENERAL GOVT OTHER $116, $108, Other Non-Revenue Transfers In Department Total: GENERAL GOVT OTHER Fund Total: GENERAL $16,483, $17,384, $18,272, Net Grand Totals: $16,483, $17,384, $18,272,601.00

16 Police Fund 100 GENERAL Revenue Department 110 POLICE Uses of Money/Prop Uses of Money Interest Total: Uses of Money/Prop Intergov State Grants & Reimb Grant State Grants & Reimb IDOT State Grants & Reimb Misc $15, $29, $25, State Grants & Reimb IA Pledge Tobacco $1, $1, Total: Intergov. $16, $29, $26, Chgs. For Serv Charges / Fees Police Reports $4, $4, $6, Total: Chgs. For Serv Misc. $4, $4, $6, Contributions Reimbursements Contributions Insurance Settlements $1, Deposits & Tax Refunds Fuel Tax Refunds $4, $6, $6, Sale-Property & Merch Merchandise Sales $ $ Miscellaneous Other Miscellaneous Police $11, $10, $7, Miscellaneous Contracted Overtime $1, $6, $4, Total: Misc. $18, $22, $18, Other Financing Sale of Fixed Assets Sale of Property $9, $15, $9, Other Non-Revenue Reserve Funds $5, Total: Other Financing $9, Department Total: POLICE $49, Revenue Totals $49, Expenses $20, $9, $75, $60, $75, $60, Department 110 POLICE Personal Services Salaries and Wages Salaries Regular $726, $739, $765, Salaries Overtime $35, $50, $50, Salaries Clerical $154, $159, $165, Salaries Officers $1,444, $1,475, $1,533, Salaries Retro $ Special Pay Shift Differential $6, Special Pay Acting Sergeant $4, Special Pay EMT $32, $32, $33, Special Pay Restrictive Pay - On Call $9, Special Pay Other Total: Salaries and Wages Employee Benefits $2,392, $2,477, $2,547, Benefits-Tax FICA $147, $154, $155, Benefits-Tax Medicare $34, $36, $36, Benefits-Tax IPERS-Regular $13, $14, $14, Benefits-Tax IPERS - Police / Fire $229, $237, $237, Benefits-Insurance Health $474, $503, $541, Benefits-Insurance Life $2, $2, $2,220.00

17 Police Benefits-Insurance Disability $19, $19, $20, Benefits-Insurance Workers Comp $60, $45, $50, Benefits-Insurance Unemployment $11, $12, $5, Benefits - Other Flex Benefits Incentive $3, $3, $3, Total: Employee Benefits $996, $1,028, $1,066, Staff Development Staff Development Educational Materials $1, $1, $1, Staff Development Training $36, $48, $47, Staff Development Meetings / Conferences $7, $25, $26, Total: Staff Development $46, $75, $76, Total: Personal Services $3,434, $3,582, $3,690, Repair, Maint, & Utility Mnt. / Repairs Buildings $1, $1, $1, Mnt. / Repairs Grounds Mnt. / Repairs Vehicles $29, $36, $36, Mnt. / Repairs Equipment $1, $1, $1, Vehicle / Equip. Operations Fuel $83, $98, $99, Vehicle / Equip. Operations Tires & Batteries $6, $7, $7, Vehicle / Equip. Operations Oil & Grease $2, $4, $3, Utilities Gas & Electric $19, $16, $21, Utilities Water & Sewer $1, $1, $1, Utilities Telephone $4, $9, $6, Total: Repair, Maint, & Utility $151, $175, $177, Contractual Serv Financial Services Flex Benefits Admin $ Legal Attorney - Other Insurance Tort Insurance Property & Casualty $13, $13, $14, Wellness Physical Exams $ $1, $2, Labor Relations Consultant $3, $3, Consulting Other $2, $5, $4, Building Maint Pest Control $ $ $ Technology Consulting $9, $8, $8, Professional Serv Service Maint Contract $39, $48, $50, Professional Serv Joint Communications Professional Serv Communications $11, $10, $9, Professional Serv Animal Shelter 28 E Total: Contractual Serv $77, $90, $92, Materials & Parts Miscellaneous $ $1, $1, Equipment Minor $ $ $ Equipment Office $2, $1, $2, Equipment Other $ $1, $2, Office Supplies Misc. $18, $15, $19, Operating Sup. Safety $ $ $ Operating Sup. Medical $13, $12, $5, Operating Sup. Emergency Response Team $9, $7, $8, Operating Sup. Community Relations $3, $4, $5, Operating Sup. Canine Unit $ $1, $1, Operating Sup. Bomb Squad $ $1, $1, Operating Sup. Other $17, $20, $18, Postage & Shipping All $1, $2, $2,500.00

18 Police Misc. Exp Other $ $ $ Misc. Exp Uniforms - Employees $15, $33, $30, Misc. Exp Personnel Misc. Exp Emergency $2, $2, Other Supplies Misc $2, $2, $2, Total: $86, $109, $103, Total: $315, $374, $373, Capital Equipment Vehicle Accessories $1, $26, $26, Capital Equipment Vehicles $ $86, $81, Capital Equipment Office Equipment $7, Capital Equipment Computer $11, $8, $9, Capital Equipment Vehicles $63, Capital Equipment Misc Other Capital Equip. Capital Items - Reserve Funded Other Capital Outlay Misc Total: $77, $128, $117, Reserve Transfers Out Reserve Total: Reserve Department Total: POLICE $3,827, $4,084, $4,182, Revenue Totals: $49, Expense Totals $3,827, Fund Total: GENERAL ($3,778,014.77) $75, $60, $4,084, $4,182, ($4,008,663.00) ($4,121,801.00) Revenue Grand Totals: $49, Expense Grand Totals: $3,827, Net Grand Totals: ($3,778,014.77) $75, $60, $4,084, $4,182, ($4,008,663.00) ($4,121,801.00)

19 Animal Control Fund 100 GENERAL Revenue Department 190 ANIMAL CONTROL Licenses & Permits Lic & Permits Pet $ $1, $1, Total: Licenses & Permits $ $1, $1, Misc Miscellaneous Animal Control $ Total: Misc. $ Department Total: ANIMAL CONTROL $ $1, $1, Revenue Totals $ $1, $1, Expenses Department 190 ANIMAL CONTROL Personal Services Salaries and Wages Salaries Regular $40, $41, $43, Total: Salaries and Wages $40, $41, $43, Employee Benefits Benefits-Tax FICA $2, $2, $2, Benefits-Tax Medicare $ $ $ Benefits-Tax IPERS-Regular $3, $4, $3, Benefits-Insurance Health $14, $15, $16, Benefits-Insurance Life $60.00 $60.00 $ Benefits-Insurance Disability $ $ $ Benefits-Insurance Workers Comp $ $ $ Benefits-Insurance Unemployment $ $ $ Total: Employee Benefits $22, $24, $25, Staff Development Staff Development Training $ $ Total: Staff Development $ $ Total: Personal Services $63, $66, $68, Repair, Maint, & Utility Mnt. / Repairs Vehicles $ Vehicle / Equip. Operations Fuel $ Vehicle / Equip. Operations Tires & Batteries Total: Repair, Maint, & Utility $ Contractual Serv Insurance Tort Insurance Property & Casualty $ $ Technology Consulting Professional Serv Animal Shelter 28 E $54, $67, $75, Total: Contractual Serv $55, $67, $75,020.00

20 Animal Control Equipment Minor $ $ $ Office Supplies Misc Misc. Exp Uniforms - Employees $ $ $ Total: $1, $ $ Total: $56, $68, $75, Other Capital Equip. Capital Items - Reserve Funded Total: Department Total: ANIMAL CONTROL $119, $134, $144, Revenue Totals: $ Expense Totals $119, Fund Total: GENERAL ($118,999.25) $1, $1, $134, $144, ($133,815.00) ($143,370.00) Revenue Grand Totals: $ Expense Grand Totals: $119, Net Grand Totals: ($118,999.25) $1, $1, $134, $144, ($133,815.00) ($143,370.00)

21 Fire Fund 100 GENERAL Revenue Department 140 Licenses & Permits Lic & Permits Fire $13, $14, $14, Total: Licenses & Permits $13, Uses of Money/Prop $14, $14, Uses of Money Rent $15, $13, $13, Uses of Money Facility Rentals $1, $5, $5, Total: Uses of Money/Prop $17, Intergov. $18, $18, State Grants & Reimb Fire Protection Contracts $16, $65, $66, Local Grants & Reimb Fire / EMT $41, $42, $41, Total: Intergov. $58, Chgs. For Serv $107, $107, Charges / Fees Fire Service Charges $19, $25, $20, Total: Chgs. For Serv $19, Misc. $25, $20, Contributions Reimbursements $ Contributions Insurance Settlements $13, Deposits & Tax Refunds Fuel Tax Refunds $1, $1, $1, Miscellaneous Fire $ Total: Misc. $14, Department Total: FIRE $123, Revenue Totals $123, Expenses Department 140 Personal Services Salaries and Wages $1, $1, $166, $161, $166, $161, Salaries Regular $248, $254, $269, Salaries Retro $1, Total: Salaries and Wages $249, Employee Benefits $254, $269, Benefits-Tax FICA $15, $15, $16, Benefits-Tax Medicare $3, $3, $3, Benefits-Tax IPERS-Regular Benefits-Tax IPERS - Police / Fire $25, $22, $27, Benefits-Insurance Health $59, $62, $66, Benefits-Insurance Life $ $ $ Benefits-Insurance Disability $2, $2, $2, Benefits-Insurance Workers Comp $56, $26, $28, Benefits-Insurance Unemployment $1, $1, $1, Total: Employee Benefits $164, Staff Development $134, $145, Staff Development Asscociation Dues $1, $1, $1, Staff Development Educational Materials $8, $5, $5, Staff Development Training $13, $11, $12, Staff Development Meetings / Conferences $3, $5, $5, Staff Development Education Reimbursements $1, $1, Staff Development Other Staff Development $1, $1, Total: Staff Development $26, Total: Personal Services $441, Repair, Maint, & Utility $25, $26, $413, $440, Mnt. / Repairs Buildings $23, $24, $26, Mnt. / Repairs Grounds $1, $5, $6, Mnt. / Repairs Vehicles $37, $24, $26, FIRE FIRE

22 Fire Mnt. / Repairs Office Equipment $1, $2, $2, Mnt. / Repairs Equipment $14, $15, $16, Vehicle / Equip. Operations Fuel $24, $20, $22, Vehicle / Equip. Operations Tires & Batteries $2, $2, $2, Vehicle / Equip. Operations Oil & Grease $2, $2, Utilities Gas & Electric $23, $22, $24, Utilities Water & Sewer $2, $2, $2, Utilities Telephone $3, $3, $3, Utilities Internet $1, $1, $1, Utilities Other Total: Repair, Maint, & Utility $135, $124, $134, Contractual Serv Financial Services Flex Benefits Admin $ Insurance Tort Insurance Property & Casualty $17, $17, $18, Wellness Physical Exams $10, $10, $10, Building Maint Pest Control $ $ $ Technology Consulting $7, $5, $6, Outsourced Wages & Ben Monthly Fees $10, $10, $10, Outsourced Wages & Ben Expense Allowance $8, $10, $10, Outsourced Wages & Ben LOSAP $10, $15, $12, Professional Serv Misc $2, $2, Professional Serv Service Maint Contract $4, $3, $3, Professional Serv Hazmat - Jo Co $9, $9, Misc. Exp Grading - Tower $4, $2, $2, Total: Contractual Serv $74, $86, $85, Materials & Parts Fire Prevention Program $2, $4, $4, Equipment Minor $ $1, $1, Equipment Office $7, $2, $2, Equipment Other $31, $22, $24, Equipment Safety $2, $2, $2, Equipment Medical $3, $2, $2, Equipment Personal $26, $30, $32, Office Supplies Misc. $2, $1, $1, Operating Sup. Safety $ $ Operating Sup. Chemicals $ $ Operating Sup. Other $ $2, $2, Postage & Shipping All $ $ $ Misc. Exp Other $2, $3, $3, Misc. Exp Uniforms - Employees $ $1, $1, Misc. Exp Mileage Reimb Other Supplies Misc Total: $81, $74, $78, Total: $290, $284, $298, Capital Equipment Vehicles $12, Capital Equipment Office Equipment $2, $2, Furniture & Fixtures Misc Other Capital Equip. Misc $15, Other Capital Equip. Capital Items - Reserve Funded Construction Buildings $50, Other Capital Outlay Misc $20, Total: $14, $87, Reserve Transfers Out Reserve $240, $250, Total: Reserve $240, $250, Department Total: FIRE $747, $938, $1,077,335.00

23 Fire Account Number Description 2013 Actual Revenue Totals: Expense Totals Fund Total: GENERAL $123, $747, ($623,784.15) $166, $161, $938, $1,077, ($771,458.00) ($915,971.00) Revenue Grand Totals: $123, Expense Grand Totals: $747, Net Grand Totals: ($623,784.15) $166, $161, $938, $1,077, ($771,458.00) ($915,971.00)

24 Library Fund 100 GENERAL Revenue Department 410 LIBRARY Uses of Money/Prop Uses of Money Rent $8, $8, $9, Uses of Money Facility Rentals $ $3, Total: Uses of Money/Prop $9, $12, $9, Intergov Local Grants & Reimb County Contributions $84, $91, $89, Local Grants & Reimb U Heights $4, $2, $2, Total: Intergov. $88, $94, $92, Chgs. For Serv Charges / Fees Library Copier $1, $3, $2, Total: Chgs. For Serv $1, $3, $2, Misc Deposits & Tax Refunds Fuel Tax Refunds Fines Library $36, $35, $35, Miscellaneous Library Miscellaneous Reimbursements Total: Misc. $36, $35, $35, Other Financing Other Non-Revenue Transfers In $2, $2, Other Non-Revenue Transfers - Budgeted $5, $5, $5, Total: Other Financing $5, $7, $7, Department Total: LIBRARY $140, $151, $146, Revenue Totals $140, $151, $146, Expenses Department 410 LIBRARY Personal Services Salaries and Wages Salaries Regular $674, $737, $769, Salaries Part Time $186, $151, $161, Salaries Overtime Salaries Retro $2, Total: Salaries and Wages $863, $889, $930, Employee Benefits Benefits-Tax FICA $50, $55, $57, Benefits-Tax Medicare $11, $10, $13, Benefits-Tax IPERS-Regular $69, $68, $66, Benefits-Insurance Health $135, $173, $186, Benefits-Insurance Life $ $ $ Benefits-Insurance Disability $5, $5, $7, Benefits-Insurance Workers Comp $1, $2, $2, Benefits-Insurance Unemployment $6, $6, $4, Total: Employee Benefits $282, $322, $338, Staff Development Staff Development Asscociation Dues Staff Development Educational Materials $2, $3, Staff Development Training $3, $3, $3, Staff Development Meetings / Conferences $12, $11, $11, Total: Staff Development $15, $16, $18, Total: Personal Services $1,161, $1,228, $1,286,426.00

25 Library Repair, Maint, & Utility Vehicle / Equip. Operations Fuel Utilities Gas & Electric $73, $80, $80, Utilities Water & Sewer $2, $2, $2, Utilities Telephone $7, $4, $4, Utilities Internet $1, $1, $2, Total: Repair, Maint, & Utility $84, $88, $89, Contractual Serv Financial Services Flex Benefits Admin $ $ Building Maint Pest Control $ $ Technology Consulting $15, $16, $17, Professional Serv Marketing $9, $12, $13, Professional Serv Service Maint Contract $51, $50, $53, Total: Contractual Serv $76, $80, $85, Materials & Parts Library Materials $194, $214, $233, Materials & Parts Miscellaneous Equipment Other $8, $8, Office Supplies Misc. $20, $26, $26, Operating Sup. Copier $12, $10, $12, Postage & Shipping All $6, $7, $7, Misc. Exp Other $2, $3, $3, Other Supplies Misc Total: $236, $268, $292, Total: $398, $437, $466, Capital Equipment Office Equipment $11, $15, $15, Capital Equipment Computer $21, $51, $53, Furniture & Fixtures Misc $4, $3, $10, Other Capital Equip. Capital Items - Reserve Funded Total: $38, $70, $79, Reserve Transfers Out Reserve $40, $40, Total: Reserve $40, $40, Department Total: LIBRARY $1,597, $1,775, $1,872, Revenue Totals: $140, Expense Totals $1,597, Fund Total: GENERAL ($1,457,327.51) $151, $146, $1,775, $1,872, ($1,624,206.00) ($1,726,438.00) Revenue Grand Totals: $140, Expense Grand Totals: $1,597, Net Grand Totals: ($1,457,327.51) $151, $146, $1,775, $1,872, ($1,624,206.00) ($1,726,438.00)

26 Parks Forestry Bldg Mtce Fund 100 GENERAL Revenue Department 430 Division 10 PARKS PARKS Licenses & Permits Lic & Permits Trees $50.00 $50.00 Total: Licenses & Permits $50.00 $50.00 Uses of Money/Prop Uses of Money Shelter Rental $6, $6, $6, Total: Uses of Money/Prop $6, $6, $6, Misc Contributions Private Sources $12, $1, $2, Contributions Insurance Settlements Miscellaneous Parks $16, $3, $2, Total: Misc. $29, $4, $4, Other Financing Sale of Fixed Assets Sale of Personal Property Other Non-Revenue Transfers In Total: Other Financing Division Total: PARKS $36, $10, $11, BLDG. MAINT. Misc Contributions Insurance Settlements $5, $5, Total: Misc. $5, $5, Division Total: BLDG. MAINT. $5, $5, Department Total: PARKS $36, $15, $16, Revenue Totals $36, Expenses $15, $16, Department 430 Division 10 PARKS PARKS Personal Services Salaries and Wages Salaries Regular $76, $96, $98, Salaries Part Time $80, $82, $83, Salaries Temporary / Seasonal Salaries Overtime $2, $2, $2, Salaries Retro $ Total: Salaries and Wages $159, $180, $184, Employee Benefits Benefits-Tax FICA $9, $11, $11, Benefits-Tax Medicare $2, $2, $2, Benefits-Tax IPERS-Regular $8, $9, $12, Benefits-Insurance Health $24, $36, $38, Benefits-Insurance Life $ $ $ Benefits-Insurance Disability $ $1, $1, Benefits-Insurance Workers Comp $4, $4, $4, Benefits-Insurance Unemployment $1, $2, $2, Total: Employee Benefits $52, $67, $72, Staff Development Staff Development Meetings / Conferences $2, $4, $4, Total: Staff Development $2, $4, $4, Total: Personal Services $214, $251, $261, Repair, Maint, & Utility Mnt. / Repairs Buildings $ Mnt. / Repairs Grounds $108, $102, $104, Mnt. / Repairs Vehicles $24, $30, $30, Mnt. / Repairs Office Equipment

27 Parks Forestry Bldg Mtce Mnt. / Repairs Equipment Mnt. / Repairs Trails & Parks $1, $11, Mnt. / Repairs Other $2, Vehicle / Equip. Operations Fuel $38, $35, $39, Vehicle / Equip. Operations Tires & Batteries $2, $2, Vehicle / Equip. Operations Oil & Grease Vehicle / Equip. Operations Antifreeze Utilities Gas & Electric $21, $23, $23, Utilities Water & Sewer $2, $2, $2, Utilities Telephone $2, $2, $2, Utilities Internet ($335.10) Total: Repair, Maint, & Utility $197, $198, $217, Contractual Serv Financial Services Flex Benefits Admin $50.00 $ Insurance Tort Insurance Property & Casualty $7, $8, $8, Labor Relations Consultant $ $ Consulting Engineering - Design $7, $10, $10, Building Maint Pest Control $ $ $ Rents & Leases Radio Tower Rent $2, $2, $3, Technology Consulting $1, $3, $2, Taxes Property Tax $7, Professional Serv Misc Professional Serv Contract Fees $3, $27, $29, Professional Serv Turf Maint. $13, Professional Serv Wetland Monitoring $3, $10, $17, Total: Contractual Serv $47, $63, $72, Materials & Parts Miscellaneous $7, $6, $6, Equipment Minor $22, $4, $5, Equipment Safety $ $2, $1, Office Supplies Misc. $3, $1, $1, Operating Sup. Safety $ $ $ Operating Sup. Other $ Misc. Exp Other $25, $22, $20, Misc. Exp Uniforms - Employees $1, $1, $1, Misc. Exp Refunds $80.00 $ $ Other Supplies Misc $15, $16, Total: $77, $53, $35, Total: $322, $315, $325, Capital Equipment Vehicles $23, Capital Equipment Heavy Equipment $55, Furniture & Fixtures Misc Other Capital Equip. Misc Other Capital Equip. Capital Items - Reserve Funded Property Land $161, Total: $241, Reserve Transfers Out Reserve $122, $132, Total: Reserve $122, $132, Division Total: PARKS $778, $689, $719, FORESTRY Personal Services Salaries and Wages Salaries Regular $136, $141, $150, Salaries Part Time $42, $44, $54, Salaries Temporary / Seasonal Salaries Overtime $2, $2, $2,000.00

28 Parks Forestry Bldg Mtce Salaries Retro Total: Salaries and Wages $181, $187, $207, Employee Benefits Benefits-Tax FICA $11, $11, $12, Benefits-Tax Medicare $2, $2, $2, Benefits-Tax IPERS-Regular $12, $16, $14, Benefits-Insurance Health $37, $40, $42, Benefits-Insurance Life $ $ $ Benefits-Insurance Disability $1, $1, $1, Benefits-Insurance Workers Comp $4, $4, $3, Benefits-Insurance Unemployment $1, $1, $1, Total: Employee Benefits $72, $78, $79, Staff Development Staff Development Training $ $1, $1, Total: Staff Development $ $1, $1, Total: Personal Services $254, $267, $287, Repair, Maint, & Utility Mnt. / Repairs Grounds $39, $51, $51, Mnt. / Repairs Trails & Parks Utilities Telephone $ $ $ Total: Repair, Maint, & Utility $40, $51, $51, Contractual Serv Labor Relations Consultant $ $ Rents & Leases Equipment Technology Consulting Professional Serv Turf Maint. $7, $10, $10, Total: Contractual Serv $7, $10, $10, Professional Serv Shrub/Tree/Plant Replacement Office Supplies Misc. $ $ $ Operating Sup. Safety $ $ $ Operating Sup. Other $9, $9, $11, Misc. Exp Other $2, $2, $2, Misc. Exp Uniforms - Employees $ $ $ Other Supplies Misc $18, $30, $30, Total: $33, $43, $45, Total: $80, $104, $107, Other Capital Equip. Capital Items - Reserve Funded Total: Division Total: FORESTRY $335, $372, $394, Personal Services Salaries and Wages 20 BLDG. MAINT Salaries Regular $332, $343, $357, Salaries Part Time $4, $9, $9, Salaries Overtime $3, $6, $6, Salaries Retro $61.45 Total: Salaries and Wages $341, $359, $373, Employee Benefits Benefits-Tax FICA $21, $22, $23, Benefits-Tax Medicare $4, $5, $5, Benefits-Tax IPERS-Regular $29, $29, $31, Benefits-Insurance Health $107, $113, $119, Benefits-Insurance Life $ $ $ Benefits-Insurance Disability $4, $4, $4, Benefits-Insurance Workers Comp $12, $7, $7, Benefits-Insurance Unemployment $2, $3, $3,174.00

29 Parks Forestry Bldg Mtce Total: Employee Benefits $181, $185, $195, Staff Development Staff Development Training $1, $1, Staff Development Meetings / Conferences $ Total: Staff Development $ $1, $1, Total: Personal Services $522, $545, $570, Repair, Maint, & Utility Mnt. / Repairs Buildings $72, $70, $75, Mnt. / Repairs Vehicles $1, $1, $1, Mnt. / Repairs Other $8, $7, $7, Vehicle / Equip. Operations Fuel $4, $5, $5, Utilities Telephone $ $ $ Total: Repair, Maint, & Utility $87, $83, $89, Contractual Serv Financial Services Flex Benefits Admin $50.00 $ Labor Relations Consultant $1, $1, Building Maint Pest Control $ $ $ Building Maint Janitorial $2, $7, $7, Building Maint Other Professional Services Technology Consulting $56.25 $1, $1, Professional Serv Misc $10, $23, $23, Total: Contractual Serv $13, $33, $33, Equipment Safety Misc. Exp Uniforms - Employees $1, $2, $2, Other Supplies Misc $9.49 Total: $1, $2, $2, Total: $101, $119, $124, Other Capital Equip. Capital Items - Reserve Funded Other Capital Outlay Misc Other Capital Outlay Buildings Total: Reserve Transfers Out Reserve $48, $48, Total: Reserve $48, $48, Division Total: BLDG. MAINT. $624, $713, $743, Department Total: PARKS $1,738, $1,775, $1,857, Revenue Totals: $36, Expense Totals $1,738, Fund Total: GENERAL ($1,701,928.19) $15, $16, $1,775, $1,857, ($1,759,452.00) ($1,840,979.00) Revenue Grand Totals: $36, Expense Grand Totals: $1,738, Net Grand Totals: ($1,701,928.19) $15, $16, $1,775, $1,857, ($1,759,452.00) ($1,840,979.00)

30 Recreation Fund 100 GENERAL Revenue Department 440 RECREATION Division 50 REC Uses of Money/Prop Uses of Money Facility Rentals $33, $26, $27, Total: Uses of Money/Prop $33, $26, $27, Intergov Fed Grants & Reimb Grants $8, $8, $8, State Grants & Reimb Grant Total: Intergov. $8, $8, $8, Chgs. For Serv Charges / Fees Sales Tax $3, $7, $4, Charges / Fees Recreation Fees $107, $87, $105, Charges / Fees Rec Contract Services $48, $56, $49, Total: Chgs. For Serv $160, $150, $159, Misc Deposits & Tax Refunds Fuel Tax Refunds $ $ Sale-Property & Merch Food $24, $25, $25, Sale-Property & Merch Beer Sales Sale-Property & Merch Pop Miscellaneous Other $ $2, $1, Total: Misc. $25, $27, $26, Other Financing Other Non-Revenue Transfers - Budgeted $15, Total: Other Financing $15, Division Total: REC $227, $212, $235, Department Total: RECREATION $227, $212, $235, Revenue Totals $227, $212, $235, Expenses Department 440 RECREATION Division 50 REC Personal Services Salaries and Wages Salaries Regular $311, $318, $365, Salaries Part Time $ $4, Salaries Temporary / Seasonal Salaries Overtime $ $ $ Salaries Supervisors $37, $37, $38, Salaries Programs $31, $28, $29, Salaries Concessions $1, $4, $4, Salaries Clerical $39, $36, $36, Salaries Umpires $ Salaries Retro $ Total: Salaries and Wages $422, $423, $477, Employee Benefits Benefits-Tax FICA $25, $25, $29, Benefits-Tax Medicare $5, $5, $6, Benefits-Tax IPERS-Regular $33, $30, $41, Benefits-Insurance Health $60, $64, $80, Benefits-Insurance Life $ $ $ Benefits-Insurance Disability $2, $2, $3, Benefits-Insurance Workers Comp $5, $4, $6,100.00

31 Recreation Benefits-Insurance Unemployment $3, $3, $3, Total: Employee Benefits $137, $137, $171, Staff Development Staff Development Asscociation Dues $1, $2, $2, Staff Development Training $2, $3, $3, Staff Development Meetings / Conferences $2, $6, $6, Staff Development Other Staff Development $2, $1, $1, Total: Staff Development $9, $13, $12, Total: Personal Services $569, $574, $662, Repair, Maint, & Utility Mnt. / Repairs Buildings $30, $22, $27, Mnt. / Repairs Grounds $ Mnt. / Repairs Vehicles $ $1, $1, Mnt. / Repairs Office Equipment $ $ $ Mnt. / Repairs Equipment $2, $4, $4, Mnt. / Repairs Other $ Vehicle / Equip. Operations Fuel $1, $1, $1, Vehicle / Equip. Operations Tires & Batteries Vehicle / Equip. Operations Oil & Grease $80.00 $ Utilities Gas & Electric $34, $30, $32, Utilities Water & Sewer $1, $2, $2, Utilities Telephone $3, $3, $3, Utilities Internet Utilities Other $40, $26, $29, Total: Repair, Maint, & Utility Contractual Serv $116, $90, $101, Financial Services Flex Benefits Admin $ $ $ Insurance Tort Insurance Property & Casualty $41, $39, $42, Labor Relations Consultant $ $ Building Maint Pest Control $ $ $ Building Maint Janitorial $4, $6, $6, Building Maint Other Professional Services $ Rents & Leases Equipment $ Technology Consulting $7, $5, $5, Taxes Sales Tax $3, $7, $4, Professional Serv Misc $ $ Professional Serv Marketing $3, $5, $5, Professional Serv Leisure Line $11, $13, $13, Professional Serv Service Maint Contract Professional Serv Contract Fees $44, $43, $37, Total: Contractual Serv $117, $121, $114, Equipment Other Office Supplies Misc. $12, $12, $12, Operating Sup. Summer Lunch Food $1, $2, $2, Operating Sup. Programs $ $ $ Operating Sup. Programs - Adult $2, $4, $4, Operating Sup. Programs - Youth $29, $16, $33, Operating Sup. Other $4, $2, $2, Postage & Shipping All $3, $3, $3,000.00