COUNTY OF HENRICO, VIRGINIA APPROVED GENERAL FUND REVENUES FY

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1 APPROVED GENERAL FUND REVENUES FY FY FY Function/Program Actual Original Approved Revenue from Local Sources: General Property Taxes $349,423,733 $382,560,000 $394,675,000 Other Local Taxes 123,489, ,749, ,835,000 Permits, Fees, & Licenses 3,636,461 4,104,900 4,263,100 Fines & Forfeitures 3,414,841 2,390,000 2,590,000 From Use of Money & Property 2,118,870 7,951,400 7,915,600 Charges for Services 4,212,985 3,580,700 3,566,250 Miscellaneous 6,157,804 3,910,300 4,217,500 Recovered Costs 4,523,581 4,382,370 4,437,870 Total from Local Sources 496,977, ,628, ,500,320 Revenue from the Commonwealth: Categorical Aid: Education 223,372, ,540, ,878,000 Public Works 32,678,962 28,745,000 43,100,000 Public Safety (HB #599) 8,130,591 8,500,000 8,500,000 Social Services 4,536,459 3,252,655 0 Other 4,551,948 4,072,500 4,496,475 Total Categorical Aid 273,270, ,110, ,974,475 Non-Categorical Aid: General Government 53,704,662 17,219,500 17,218,500 Total Non-Categorical Aid 53,704,662 17,219,500 17,218,500 Shared Expenses: State Share of Salaries & Benefits 15,940,742 16,171,098 16,236,400 Total from the Commonwealth 342,915, ,500, ,429,375 Revenue from the Federal Government 15,638,554 7,380, ,000 Total Revenues 855,532, ,509, ,309,695 Local Source to Education Reserve 0 9,000,000 0 Revised Total Revenues 855,532, ,509, ,309,695 Interfund Transfers: To Debt Service Fund (58,644,890) (58,988,994) (58,694,837) To Capital Projects Fund (31,010,477) (10,136,300) (30,901,267) To Enterprise Fund (756,608) (1,931,608) (1,928,108) To Internal Service Fund - Tech Replacement 0 0 (1,000,000) To Risk Management (11,830,587) (4,407,836) (8,411,454) To Special Revenue Fund (20,964,914) (22,176,460) (26,345,732) To JRJDC Agency Fund (3,271,174) (3,267,402) (3,297,020) To OPEB-GASB 45 Fiduciary Fund (2,100,000) (2,500,000) (2,500,000) To Line of Duty (840,747) (500,000) (500,000) Operating Transfer LTD (468,000) 0 0 Total Transfers (129,887,397) (103,908,600) (133,578,418) (To) From Fund Balance - Capital Projects 5,000,000 1,500,000 5,000,000 (To) From Fund Balance - Designated Capital Reserve 5,000,000 1,420,000 2,600,000 (To) From Vehicle Replacement Reserve 6,574,800 6,574,800 0 Use of Fund Balance - des FY13 Public Works 0 0 8,751,467 Use of Fund Balance - des FY14 RE Tax (Ches. Bay TMDL) 0 0 2,348,000 Use of Fund Balance - des FY14 Permit Fee (to Capital) ,000 (To) From Fund Balance - Chesapeake Bay TMDL 0 0 (2,348,000) Use of Fund Balance General Fund 4,827, (To) From Fund Balance Education Reserve 0 (9,000,000) 0 (To) From Fund Balance - VRS Reserve 0 (1,000,000) 4,497,376 From Revenue Stabilization 3,869,432 4,097, ,124 Total Resources Net of Transfers $750,916,853 $747,193,355 $767,419,244

2 APPROVED GENERAL FUND EXPENDITURES Expenditures: FY FY FY Function/Activity Actual Original Approved General Government Administration $52,186,534 $54,267,190 $53,867,120 Judicial Administration 7,791,524 7,931,484 7,882,214 Public Safety: Police Operations 60,487,767 58,786,923 60,238,925 Animal Protection 1,281,471 1,453,654 1,431,610 Communications/Radio Shop 5,279,031 5,870,403 5,798,686 Total Police 67,048,269 66,110,980 67,469,221 Administration 2,328,948 2,210,556 2,286,771 Emergency Planning & Safety 374, , ,215 Operations 48,805,038 47,977,501 48,480,623 Volunteer Rescue Squads 210, , ,625 Total Fire 51,719,525 50,788,184 51,357,234 Sheriff 36,492,863 35,233,406 35,432,083 Juvenile Detention 2,112,201 2,143,735 2,174,410 Building Inspections 3,800,235 4,031,114 4,052,742 Total Public Safety 161,173, ,307, ,485,690 Public Works 37,877,468 36,672,020 47,732,102 Health & Social Services: Public Health 1,734,713 1,734,819 1,771,094 Social Services 17,369,453 14,720,594 0 Total Health & Social Services 19,104,166 16,455,413 1,771,094 Education: Instruction 328,676, ,757, ,209,773 Administrative Services 8,286,785 10,631,650 11,819,128 Operations 68,857,990 68,659,846 70,890,108 Finance 3,406,049 3,282,084 3,353,440 School Board & Superintendent 1,728,623 1,440,608 1,513,211 Adjustments 0 (5,500,000) 0 Total Education 410,955, ,272, ,785,660 Recreation, Parks, & Culture: Recreation & Parks 16,580,207 17,272,115 17,246,829 Library 13,917,883 14,741,030 15,075,476 Total Recreation, Parks, & Culture 30,498,090 32,013,145 32,322,305 Community Development 20,561,428 19,677,747 20,821,796 Miscellaneous: Non-Departmental 10,769,067 11,596,880 11,751,263 Total Miscellaneous 10,769,067 11,596,880 11,751,263 Total General Fund Expenditures $750,916,853 $747,193,355 $767,419,244

3 FY General Fund Revenues $879,309,695 Local Tax Revenue 60.2% State & Federal Aid 36.7% Total Revenues $879.3 Less: Transfers & Reserves $111.9 Other Local Rev 3.1% Note: General Fund Revenues less Transfers & Reserves equals General Fund Expenditures of $767,419,244. FY General Fund Expenditures $767,419,244 Education 56.1% Public Health 0.2% Judicial Admin. 1.1% Misc. 1.6% Comm Dev. 2.7% Rec. & Culture 4.2% Public Works 6.2% Gen. Govt. Admin. 7.0% Public Safety 20.9%

4 APPROVED SPECIAL REVENUE FUND REVENUES FY FY FY Subfund/Activity Actual Original Approved Capital Region Workforce Partnership (CRWP) CRWP $6,219,131 $5,756,722 $5,561,325 Transfer From the General Fund 206, , ,028 Total Capital Region Workforce Partnership 6,425,941 5,957,328 5,731,353 Commonwealth's Attorney Commonwealth's Attorney 31, Special Drug Prosecutor 117, , ,773 Victim/Witness Assistance Program 362, , ,226 Asset Forfeitures 7, Transfer From the General Fund 391, , ,896 Total Commonwealth's Attorney 910, , ,895 Community Corrections Program CCP 1,376,695 1,456,262 1,548,271 Transfer From the General Fund 309, , ,182 Total Community Corrections 1,685,749 1,764,972 1,848,453 Community Development Block Grant CDBG/HOME 2,018, Total Community Development Block Grant 2,018, Economic Development Governors Opportunity Award 700, White Oak CDA 3,774, Reynolds Crossing CDA 1,634, Total Economic Development 6,108, Education State, Federal & Other Grants 32,577,557 41,533,051 40,266,678 ARRA - Schools 8, Total Schools Grants 32,585,626 41,533,051 40,266,678 Cafeteria Receipts 7,906,229 8,562,385 8,645,791 State Food Payments - Nat. Sch. Lunch Prog. 436, , ,194 Federal School Lunch Program 10,653,869 10,666,915 12,175,841 Recoveries & Rebates 174, , ,610 (To) From Cafeteria Fund Balance (477,642) 12,886 (44,690) Total School Cafeteria 18,693,473 19,772,186 21,423,746 Total Education 51,279,099 61,305,237 61,690,424

5 Special Revenue Fund Revenues (cont'd) FY FY FY Subfund/Activity Actual Original Approved General Services 1,200, Juvenile & Domestic Relations Court Virginia Juvenile Community Crime Act 371, , ,605 USDA 36,248 24,376 24,338 Transfer From the General Fund 351, , ,284 Total Juvenile & Domestic Relations Court 759, , ,227 Mental Health & Developmental Services State and Federal Grants 9,058,327 8,750,119 8,844,438 Payments from Other Localities 208, , ,554 Miscellaneous Revenues 9,724,295 10,309,543 11,127,034 Transfer From General Fund 12,215,158 13,909,603 13,770,507 Total Mental Health 31,206,085 33,177,570 33,956,533 Non-Departmental Transfer From General Fund 0 50,000 50,000 Public Safety Police - State & Federal Grants 1,608,534 1,042,499 1,025,725 Police - ARRA 92, Police - Donations 1, Metro Aviation/Extradition Reimbursement 292, , ,668 Fire - Local Miscellaneous 5, Fire - State & Federal 38, Fire - Homeland Security 235, Asset Forfeitures 1,031, Transfer From General Fund 125, , ,332 Total Public Safety 3,430,380 1,504,499 1,487,725 Public Utilities Solid Waste: Refuse Collection Billing 7,318,082 7,000,000 7,560,000 Weighing Fees - Charged Sales 1,178,535 1,225,604 0 Public Use/Host/Recycle Fees 1,952,715 1,719,836 1,716,000 Miscellaneous Revenues 616, , ,975 Transfer to Capital Projects Fund (942,000) 0 (2,000,000) Transfer From General Fund 3,064,001 3,049,001 3,018,511 (To) From Solid Waste Fund Balance (2,937,432) (1,050,991) 1,912,769 Total Solid Waste 10,250,515 12,262,599 12,545,255 Street Lighting: Charge for Street Lights 70,574 83,100 83,100 Total Street Lighting 70,574 83,100 83,100

6 Special Revenue Fund Revenues (cont'd) FY FY FY Subfund/Activity Actual Original Approved Public Works Best Management Practices 0 50,000 50,000 Watershed Management Program 57, , ,000 Miscellaneous Grants 8, Total Public Works 66, , ,000 Recreation, Parks & Culture Recreation 11, Public Library Total Recreation 11, Social Services State and Federal Grants - Social Services ,036,124 Transfer From the General Fund - Social Services 0 0 4,356,311 State and Federal Grants - CSA 141, Comprehensive Services Act (CSA) 3,686,255 4,503,745 5,026,230 Transfer From the General Fund - CSA 3,264,581 3,602,531 3,622,681 Total Social Services 7,092,653 8,106,276 27,041,346 Total Revenues $122,515,872 $126,875,964 $147,151,311

7 APPROVED SPECIAL REVENUE FUND EXPENDITURES Expenditures: FY FY FY Subfund/Activity Actual Original Approved Capital Region Workforce Partnership (CRWP) $6,425,941 $5,957,328 $5,731,353 Commonwealth's Attorney Commonwealth's Attorney 31, Victim/Witness Program 687, , ,937 Special Drug Prosecutor 184, , ,958 Asset Forfeitures - Commonwealth's Attorney 7, Total Commonwealth's Attorney 910, , ,895 Community Corrections Program 1,685,749 1,764,972 1,848,453 Community Revitalization - CDBG/HOME 1,382, ARRA - CDBG and Community Revitalization 636, Total CDBG/HOME 2,018, Economic Development Governor's Opportunity Fund 700, White Oak Village CDA 3,774, Reynolds Crossing CDA 1,634, Total Economic Development 6,108, Education State, Federal & Other Grants 32,577,557 41,533,051 40,266,678 ARRA - Education 8, School Cafeterias 18,693,473 19,772,186 21,423,746 Total Education 51,279,099 61,305,237 61,690,424 General Services 1,200, Juvenile & Domestic Relations Court Probation - VJCCCA 414, , ,611 Detention - VJCCCA 308, , ,278 USDA 36,248 24,376 24,338 Total Juvenile & Domestic Relations Court 759, , ,227 Mental Health & Developmental Services Clinical Services 15,212,130 16,263,110 16,183,401 Community Support Services 9,627,063 10,230,036 10,867,058 Administrative and Program Support 6,366,892 6,684,424 6,906,074 Total Mental Health 31,206,085 33,177,570 33,956,533

8 Special Revenue Fund Expenditures (cont'd) Expenditures: FY FY FY Subfund/Activity Actual Original Approved Non-Departmental 0 50,000 50,000 Public Safety State and Federal Grants - Police 389, ARRA - Police 92, Communications 1,220,466 1,042,499 1,025,725 Metro Aviation 376, , ,000 Henrico Extraditions 41,659 75,000 75,000 Asset Forfeitures - Police 1,031, State and Federal Grants - Fire 278, Total Public Safety 3,430,380 1,504,499 1,487,725 Public Utilities Solid Waste 10,250,515 12,262,599 12,545,255 Street Lighting 70,574 83,100 83,100 Total Public Utilities 10,321,089 12,345,699 12,628,355 Public Works Best Management Practices 0 50,000 50,000 Construction 8, Watershed Program 57, , ,000 Total Public Works 66, , ,000 Recreation, Parks & Culture Recreation & Parks 11, Public Library Total Recreation, Parks, & Culture 11, Social Services Administration ,325,400 Public Welfare Board ,489 Public Assistance 0 0 5,776,546 Comprehensive Services Act (CSA) 7,092,653 8,106,276 8,648,911 Total Social Services 7,092,653 8,106,276 27,041,346 Total Expenditures $122,515,872 $126,875,964 $147,151,311

9 APPROVED REVENUES & EXPENDITURES - WATER & SEWER ENTERPRISE FUND Water and Sewer Enterprise Fund Revenues/Resources FY FY FY Actual Original Approved Water and Sewer Operating Budget: Sale of Water $45,520,056 $47,352,774 $49,000,825 Sale of Sewer 43,504,832 44,936,300 47,162,409 Water Connection Fees 3,993,866 1,873,630 2,271,879 Sewer Connection Fees 4,664,673 1,736,483 2,156,723 Interest Earnings 1,004, , ,260 Strong Waste Surcharge 2,242,199 1,700,000 2,020,000 Other Water/Sewer revenues 2,458,535 1,905,212 1,900,813 Transfer from General Fund 756,608 1,931,608 1,928,108 Total Operating Revenues 104,145, ,298, ,892,017 Operating Expenditures Water and Sewer Operating Budget: Personnel 19,122,215 20,234,453 20,403,780 Operating 35,978,888 38,922,511 38,602,016 Capital Outlay 198, , ,527 Sub-Total Operating 55,299,391 59,942,491 59,791,323 Debt Service 12,776,694 21,273,746 17,773,864 Total Operating Expenditures 68,076,085 81,216,237 77,565,187 Results of Operations (Prior to Capital Expenses) 36,069,588 21,081,938 29,326,830 Budget For Capital Use (Below) n/a (16,733,480) (29,000,000) Capital Budget Expenditures FY12-13 FY13-14 FY14-15 Actual Original Approved Approved Capital Projects (FY Budget) 16,733,480 Proposed Capital Projects (New FY Budget) 29,000,000 Continuing Capital Projects (Previously Approved) (1) 39,471,964 Capital Budget Resources Total Capital Budget Expenses: 39,471,964 16,733,480 29,000,000 Water and Sewer Revenues 39,404,088 16,733,480 29,000,000 Revenue Bonds (2006 Series) AARA- Federal Stimulus Funds 67, RZEDB - Recovery Zone Economic Total Capital Budget Resources: 39,471,964 16,733,480 29,000,000 Fund Equity (Unreserved) (2) 48,899,271 47,204,392 34,333,310 Notes: (1) This number plus the budget figure reflects Utilities estimate of capital spending from previously Board approved capital projects. FY represents actual spending, as per the 2013 audit. (2) FY13 Fund Equity represents actual unreserved equity, as per 2013 audit. FY and FY unreserved fund equity is based on current cash flow model prepared by the Department. Totals from above do not equal fund equity, as there is also a reserved component that cannot be calculated annually.

10 APPROVED REVENUES & EXPENDITURES - BELMONT GOLF COURSE ENTERPRISE FUND FY FY FY Fund-Function/Activity Actual Original Approved Belmont Golf Course Fund Operating $907,447 $1,233,733 $1,072,628 Miscellaneous Revenue 9, Total Revenues 917,398 1,233,733 1,072,628 (To) From Retained Earnings 155, Total Resources $1,072,591 $1,233,733 $1,072,628 Expenses: Loan Repayment to County 0 22,500 0 Operating 1,072,591 1,211,233 1,072,628 Total Operating Expenses $1,072,591 $1,233,733 $1,072,628

11 ALL OTHER FUNDS FY FY FY Fund-Function/Activity Actual Original Approved Internal Service Funds Central Automotive Maintenance Charges for Automotive Maintenance - West $6,436,028 $6,370,000 $6,436,000 Charges for Automotive Maintenance - East 2,001,017 1,890,000 2,001,000 Charges for Use of Motor Pool 4,134,491 4,225,000 4,134,000 Charges for Gasoline 7,568,847 7,658,542 7,526,323 Miscellaneous 25, , ,100 (Gain)/Loss on Sale of Property 91, Transfer to Capital Projects 93,597 0 (1,575,725) Fund Balance-CAM 0 0 1,575,725 Total Revenues $20,350,076 $20,415,642 $20,442,423 Expenses: Central Automotive Maintenance $20,350,076 $20,415,642 $20,442,423 Total Expenses $20,350,076 $20,415,642 $20,442,423 Technology Replacement Fund Transfer from General Fund 0 0 1,000,000 (To) From Retained Earnings - Technology 2,332,042 1,514,113 1,043,083 Total Revenues $2,332,042 $1,514,113 $2,043,083 Expenses: Data Processing Equipment $2,332,042 $1,514,113 $2,043,083 Total Expenses $2,332,042 $1,514,113 $2,043,083

12 All Other Funds (cont'd) FY FY FY Fund-Function/Activity Actual Original Approved Risk Management Transfer from General Fund $11,830,587 $4,407,836 $8,411,454 Public Utilities Charges 430, , ,403 Recon-Workers' Compensation 255, Prop/Liability Recovery 609, A/R-S1 P/L Subrogation 38, Interest Income 7, Total Revenues $13,172,586 $5,037,239 $9,040,857 Expenses: Risk Management $13,172,586 $5,037,239 $9,040,857 Total Expenses $13,172,586 $5,037,239 $9,040,857 Healthcare Fund County Contribution $59,452,047 $69,460,436 $70,847,430 Employee Contribution 15,905,632 17,308,904 17,828,172 Retiree Contribution 3,173,624 6,497,853 6,692,788 Retiree Subsidy 665, , ,994 Disabled Subsidy 100, , ,582 COBRA 178, , ,687 Other Revenues 73,859 75,000 75,000 Early Retirement Reimbursement Program 0 823,487 0 Healthcare - Wellness Payment 282, , ,000 Fund Balance (Includes IBNR) (151,793) 1,000,000 1,126,710 Total Revenues $79,680,450 $96,550,600 $97,952,363 Expenses: Healthcare $79,680,450 $96,550,600 $97,952,363 Total Expenses $79,680,450 $96,550,600 $97,952,363 Debt Service Fund Transfer from General Fund $58,644,890 $58,988,994 $58,694,837 Bond Premiums 1,989, Total Revenues $60,633,952 $58,988,994 $58,694,837 Expenditures: Debt Service - General Government $18,376,531 $19,031,464 $19,429,832 Debt Service - Public Works 3,201,312 3,392,363 3,465,212 Debt Service - Education 39,056,109 36,565,167 35,799,793 Total Expenditures $60,633,952 $58,988,994 $58,694,837 Adjustment for Interfund Transactions ($80,568,180) ($90,793,826) ($92,195,429)

13 REVENUES & EXPENDITURES - AGENCY FUNDS FY FY FY Fund-Function/Activity Actual Original Approved JRJDC Agency Fund Transfer from General Fund $3,271,174 $3,267,402 $3,297,020 Revenue from Federal Government 130, Revenue from the Commonwealth 1,571,668 1,513,273 1,513,273 Revenue from Goochland/Powhatan 401, , ,702 Revenue from Other Localities 612, Interest Income 11, (To) From Fund Balance-JRJDC (19,644) 355, ,002 Total Revenues $5,978,684 $5,537,711 $5,481,997 Expenses: Operating $5,308,662 $4,864,605 $4,809,033 Debt Service 670, , ,964 Total Expenses $5,978,684 $5,537,711 $5,481,997 Other Post Employment Benefits - GASB 45 Transfer from General Fund $2,100,000 $2,500,000 $2,500,000 Total Revenues $2,100,000 $2,500,000 $2,500,000 Expenses: Operating $2,100,000 $2,500,000 $2,500,000 Total Expenses $2,100,000 $2,500,000 $2,500,000 Line of Duty Act (LODA) Operating Transfer from General Fund $840,747 $500,000 $500,000 Total Revenues $840,747 $500,000 $500,000 Expenses: Operating $840,747 $500,000 $500,000 Total Expenses $840,747 $500,000 $500,000

14 TOTAL REVENUES (BY SOURCE) - ACROSS ALL FUNDS Special Water & Sewer Belmont Golf Debt Internal General Revenue Enterprise Enterprise Service Service Agency Total Fund Fund Fund Fund Fund Funds Funds All Funds Revenue from Local Sources: General Property Taxes $394,675,000 $0 $0 $0 $0 $0 $0 $394,675,000 Other Local Taxes $134,835, ,835,000 Permits, Fees, and Licenses $4,263,100 1,111, ,374,204 Fines and Forfeitures $2,590, , , ,903,283 Use of Money and Property $7,915, , , ,473,663 Charges for Services $3,566,250 28,769, ,412,649 1,072, ,821,427 Recovered Costs $4,437, , ,327, ,314,471 Shared Expenses $ , ,702 Miscellaneous $4,217,500 1,311,542 3,421, , ,101,402 Total from Local Sources 556,500,320 32,064, ,963,909 1,072, ,897, , ,902,152 Revenue from the Commonwealth: Non-categorical Aid 17,218, , ,939,774 Shared Expenses 16,236, ,513,273 17,749,673 Categorical Aid 288,974,475 31,952, ,926,781 Total from the Commonwealth 322,429,375 32,673, ,513, ,616,228 Revenue from the Federal Government: Categorical Aid 380,000 56,199, ,579,806 Total from the Federal Government 380,000 56,199, ,579,806 Total Revenues $879,309,695 $120,937,500 $104,963,909 $1,072,628 $0 $117,897,479 $1,916,975 $1,226,098,186 Operating Transfers (102,677,151) 26,345,732 1,928, ,694,837 (82,783,975) 6,297,020 (92,195,429) Transfers to Capital Projects (30,901,267) (2,000,000) (1,575,725) 0 (34,476,992) Total Resources $745,731,277 $145,283,232 $106,892,017 $1,072,628 $58,694,837 $33,537,779 $8,213,995 $1,099,425,765 (To) From Fund Balance 5,000,000 1,868,079 (29,326,830) 0 0 3,745, ,002 (18,445,231) (To) From Fund Balance - Designated Cap 2,600, ,600,000 (To) From Revenue Stabilization 339, ,124 Use of Fund Balance - des FY13 Public Works 8,751, ,751,467 Use of Fund Balance - des FY14 RE Tax (Ches. Bay) 2,348, ,348,000 Use of Fund Balance - des FY14 Permit Fee (to Capital) 500, ,000 (To) From Fund Balance - Chesapeake Bay TMDL (2,348,000) (2,348,000) (To) From Fund Balance - VRS 4,497, ,497,376 Total All Funds $767,419,244 $147,151,311 $77,565,187 $1,072,628 $58,694,837 $37,283,297 $8,481,997 $1,097,668,501

15 TOTAL EXPENDITURES BY DEPARTMENT - ACROSS ALL FUNDS Special Water & Sewer Belmont Golf Debt Internal General Revenue Enterprise Enterprise Service Service Agency Total Department Fund Fund Fund Fund Fund Funds Funds All Funds 01 Board of Supervisors $1,007,605 $1,007, Library 15,075,476 15,075, Sheriff 35,432,083 35,432, Circuit Court 2,977,143 2,977, Commonwealth's Attorney 4,475,112 $897,895 5,373, General District Court 214, , Juvenile & Domestic Relations Court 2,390, ,227 3,312, Electoral Board 1,320,970 1,320, County Manager 3,413,828 3,413, County Attorney 2,160,403 2,160, Human Resources 4,933,340 $9,040,857 $3,000,000 16,974, Public Safety - Police 67,469,221 1,487,725 68,956, Public Safety - Fire 51,357,234 51,357, Finance 12,965,550 12,965, General Services 14,359,724 $20,442,423 34,802, Internal Audit 411, , Debt Service $22,895,044 22,895, Information Technology 12,688,225 12,688, Agriculture and Home Extension 369, , Social Services 27,041,346 27,041, Recreation & Parks 17,246,829 $1,072,628 18,319, Public Health 1,771,094 1,771, Mental Health & Developmental Services 33,956,533 33,956, Capital Region Workforce Partnership 5,731,353 5,731, Public Works 47,732, ,000 48,629, Real Property 606, , Economic Development 14,273,330 14,273, Public Utilities 12,628,355 $77,565,187 90,193, Non-Departmental 11,751,263 50,000 11,801, Building Inspections 4,052,742 4,052, Planning 3,862,043 3,862, Permit Centers 849, , Community Corrections Program 1,848,453 1,848, Technology Replacement 2,043,083 2,043, Community Revitalization 1,467,094 1,467, James River Juvenile Detention Ctr 5,481,997 5,481, Healthcare 97,952,363 97,952, Education 430,785,660 61,690,424 35,799, ,275, Interdepartmental Billings (92,195,429) (92,195,429) Total Expenditures $767,419,244 $147,151,311 $77,565,187 $1,072,628 $58,694,837 $37,283,297 $8,481,997 $1,097,668,501

16 Estimated Changes to Undesignated Fund Balances FY2013 Actual through FY2015 Projected (By Fund) Expenditures/ Fund Revenues Transfers Balance GENERAL FUND Undesignated Fund Balance - FY2013 Actual $ 114,175,303 * FY2014 Budgeted Revenues 847,509,703 FY2014 Budgeted Expenditures (747,193,355) FY2014 Budgeted Transfers to Other Funds (100,316,348) FY2014 Use of Undesignated Fund Balance - Capital Projects (9,494,800) FY2014 Anticipated Results of Operations 7,398,500 FY2014 Projected Use of Fund Balance - Capital Projects (9,494,800) Projected Ending Undesignated Fund Balance FY ,079,003 FY2015 Budgeted Revenues 879,309,695 FY2015 Budgeted Expenditures (767,419,244) FY2015 Budgeted Transfers to Other Funds (111,890,451) FY2015 Use of Undesignated Fund Balance - Capital Projects (7,600,000) FY2015 Anticipated Results of Operations 10,633,884 FY2015 Projected Use of Fund Balance - Capital Projects (7,600,000) Projected Ending Undesignated Fund Balance FY ,112,887 *Reflects an undesignated fund balance of 15.0 percent of General Fund expenditures as of June 30, Prior to this adjustment, Henrico policy for General Fund undesignated fund balance reflected 18.0 percent of expenditures. SPECIAL REVENUE FUND Undesignated Fund Balance - FY2013 Actual 0 FY2014 Budgeted Revenues 127,914,069 FY2014 Budgeted Use of Reserves (net) (1,038,105) FY2014 Budgeted Total Resources 126,875,964 FY2014 Budgeted Expenditures (126,875,964) FY2014 Projected Use of Undesignated Fund Balance 0 Projected Ending Undesignated Fund Balance FY FY2015 Budgeted Revenues 145,283,232 FY2015 Budgeted Use of Reserves (net) 1,868,079 FY2015 Budgeted Total Resources 147,151,311 FY2015 Budgeted Expenditures (147,151,311) FY2015 Projected Use of Undesignated Fund Balance 0 Projected Ending Undesignated Fund Balance FY2015 0

17 Estimated Changes to Undesignated Fund Balances FY2013 Actual through FY2015 Projected (By Fund) Expenditures/ Fund Revenues Transfers Balance INTERNAL SERVICE FUNDS Unreserved Retained Earnings - FY2013 Actual $ 26,378,249 FY2014 Budgeted Revenues 122,003,481 FY2014 Budgeted Expenditures (123,517,594) FY2014 Projected Use of Retained Earnings (1,514,113) Projected Ending Unreserved Retained Earnings FY ,864,136 FY2015 Budgeted Revenues 128,435,643 FY2015 Budgeted Expenditures (129,478,726) FY2015 Projected Use of Retained Earnings (1,043,083) Projected Ending Unreserved Retained Earnings FY ,821,053 WATER & SEWER ENTERPRISE FUND Unreserved Fund Equity - FY2013 Actual 48,899,271 FY2014 Budgeted Revenues 102,298,175 FY2014 Budgeted Expenditures (81,216,237) FY2014 Budgeted for Capital Use (16,733,480) FY2014 Budgeted Expenditures and Transfers (97,949,717) FY2014 Projected Change to Unreserved Fund Equity 4,348,458 FY2014 Decrease in Cash Flow (6,043,337) Projected Unreserved Fund Equity FY ,204,392 FY2015 Budgeted Revenues 106,892,017 FY2015 Budgeted Expenditures (77,565,187) FY2015 Budgeted for Capital Use (29,000,000) FY2015 Budgeted Expenditures and Transfers (106,565,187) FY2015 Projected Change to Unreserved Fund Equity 326,830 FY2015 Decrease in Cash Flow (13,197,912) Projected Unreserved Fund Equity FY ,333,310 JRJDC AGENCY FUND Unreserved Retained Earnings - FY2013 Actual $ 2,677,542 FY2014 Budgeted Revenues 5,182,113 FY2014 Budgeted Expenditures (5,537,711) FY2014 Budgeted Use of Unreserved Retained Earnings (355,598) Projected Ending Unreserved Retained Earnings FY2013 2,321,944 FY2014 Budgeted Revenues 5,213,995 FY2014 Budgeted Expenditures (5,481,997) FY2014 Budgeted Use of Unreserved Retained Earnings (268,002) Projected Ending Unreserved Retained Earnings FY2014 2,053,942