FUND NUMBER EXPLANATION

Transcription

1 FUND NUMBER EXPLANATION The first three numbers of the account number designate the fund. The first three funds (001, 002, 005, 006, 011) appear in the General Column in the budget and annual financial report forms that are sent to the State of Iowa. 001 General Fund 002 Police Reserves Fund This fund was established with the 2014 budget, transfer will come from the General Fund for police car/equipment replacement and building construction 005 PCC Fund 006 Kelly Oaks Park Fund 011 Street Reserves Fund This fund was established with the 2012 budget, transfer will come from the General Fund for street repairs and larger maintenance projects as the Council designates. The following funds are considered special revenue funds and are designated as such on forms sent to the State of Iowa. The TIF fund has its own column separate from the others. 110 Road Use Tax Fund Revenues come from the State of Iowa only; interest earned in this fund goes into the general fund (001) 121 Local Option Sales Tax Fund Money from this account comes from the State of Iowa at the beginning of each month. 25% of the total each month is transferred to the general fund; the balance has to be used on capital projects or expenditures. (This is done by making transfers out of this fund to the appropriate fund that paid for the capital project) 125 TIF Fund The industrial park is all in the TIF district; any money expended out of this fund has to be in the TIF district. There isn t enough space here to go into more detail on this fund. Debt Service is a stand alone column on the state forms. 200 Debt Service Fund Currently levy is done for the street projects that were completed in 2006 (and were advance refunded in 2011). The fund also pays for general obligation bonds 2007 and 2008 for water and sewer projects that were done in the industrial parks including the aeration system in the lagoons and the main lift station upgrades. The 2007 and 2008 GO s are paid with TIF funds that are transferred into the debt service fund at the end of the fiscal year. There will be another bond in 2013 to pay for the Burds Road Reconstruction Project, Peosta Street Railroad Crossing Project, public works dump truck and the North Water Main RR Crossing Project (to be completed in FY15) PDF processed with CutePDF evaluation edition

2 All of the funds that are in the 300 series are capital improvement projects. We continue to add new capital improvement fund numbers to keep history on each of the projects. Generally utility capital projects are included in the Enterprise funds (600 series below) 600 Water Fund All water revenue and expenditures are run through this fund. 610 Sewer Fund All sewer revenue and expenditures are run through this fund. 670 Garbage Fund All garbage revenue and expenditures are run through this fund.

3 FUNCTION NUMBER EXPLANATION The second three numbers of the account number designate the function. ( ) See explanations below. The 4 dashed lines above represent the line items. The 100 series of numbers are Community Protection: 110 Police Department 130 Emergency Management (sirens) 150 Fire Protection 170 Building Code Inspections The 200 series of numbers are Streets: 210 General Street 230 Street Lights 240 Street Signs 250 Snow Removal The 300 series is the least used one in Peosta; usually there are some contributions made to social agencies each fiscal year (generally $ per year) The 400 series relates to libraries and parks and recreation: 410 Library 430 Parks (City park is in the general fund )(Ball fields are in the PCC fund ) 440 Programs (PCC Fund ) 460 Culture and Recreation ( ) 461 Banquet Room ( ) The 500 series relates to economic development. (All of the property tax rebates are included in this area of the budget) The 600 series relates to administration as follows: 610-Council expenses 620-City Hall and related expenses The 800 series relate to the Enterprise funds as follows: 810-Water 815-Sewer 840-Garbage

4 Debt Service Burds Road Peosta Street Actual FY13 General Fund Police Reserves Comm. Ctr Fund Kelly Oaks Park Street Reserves Road Use Fund L.O. Sales Tax TIF Fund Fund Reconstruction Crossing Project Water Fund Sewer Fund Garbage Fund Total All Funds Actual Fund Balance 7/1/12 532, , , , , , ,580, , , , ,986, Revenues 869, , , , , , , , , , , ,442, Transfers In 112, , , , , , , Expenditures (689,506.25) - (592,107.93) (1,340.00) (29,420.09) (100,239.72) (105,440.00) (403,120.00) (34,794.72) (30,846.96) (300,285.95) (165,133.81) (52,491.40) (2,804,089.38) Transfers Out (376,682.40) (252,342.66) (185,692.50) (814,717.56) Actual Fund Balance 6/30/13 448, , , , , , (4,507.84) 1,560, , , , , , ,625, FY14 Re-estimated Actual Fund Balance 7/01/13 448, , , , , , (4,507.84) 1,560, , , , , , ,625, Revenues 950, , , , , , , , , , , ,120, Transfers In 38, , , , , , , , , Expenditures (946,147.00) (640,158.00) (5,000.00) (65,000.00) (179,206.36) (143,939.00) (1,950,132.72) (422,076.64) (96,884.24) (571,712.24) (273,278.69) (62,741.51) (5,356,276.40) Transfers Out (189,518.00) (38,246.00) (189,868.00) (417,632.00) Re-estimated Fund Balance 6/30/14 300, , , , , , (5,824.84) 16, , (1,550.97) 97, , , ,389, FY15 Budget Re-estimated Fund Balance 7/1/14 300, , , , , , (5,824.84) 16, , (1,550.97) 97, , , ,389, Revenues 815, , , , , , , , , ,854, Transfers In 37, , , , , , , Expenditures (709,260.00) (707,146.00) (29,000.00) (69,300.00) (157,744.00) (165,861.00) (402,656.00) - - (562,459.00) (219,842.00) (64,968.00) (3,088,236.00) Transfers Out (216,000.00) (53,500.00) (179,819.00) - - (449,319.00) Ending Fund Balance 6/30/15 228, , (89.63) , (20,323.68) 214, (634.84) 16, , (1,550.97) (201,264.98) 444, , ,155,540.50

5 1 Aug-13 Form Department of Management Adoption of Budget and Certification of City Taxes FISCAL YEAR BEGINNING JULY 1, ENDING JUNE 30, 2015 The City of: PEOSTA County Name: DUBUQUE Date Budget Adopted: 3/11/2014 (Date) xx/xx/xx At a meeting of the City Council, held after the public hearing as required by law, as specified above, the proposed budget was adopted as summarized and attached hereto, and tax levies, as itemized below, were approved for all taxable property of this City. There is attached a Long Term Debt Schedule Form 703 for the debt service needs, if any Telephone Number Signature County Auditor Date Stamp January 1, 2013 Property Valuations With Gas & Electric Regular 2a 112,161,738 2b DEBT SERVICE 3a 126,022,812 3b Ag Land 4a 493,308 Without Gas & Electric 111,548, ,409,532 Last Official Census 1,377 TAXES LEVIED (A) (B) (C) Code Dollar Request with Property Taxes Sec. Limit Purpose Utility Replacement Levied Rate Regular General levy 5 733, , (384) Non-Voted Other Permissible Levies 12(8) Contract for use of Bridge (10) Opr & Maint publicly owned Transit (11) Amt Nec Rent, Ins. Maint of Civic Center (12) Opr & Maint of City owned Civic Center (13) Planning a Sanitary Disposal Project (14) Aviation Authority (under sec.330a.15) (16) Levee Impr. fund in special charter city (18) Amt Nec Liability, property & self insurance costs (22) Amt Nec Support of a Local Emerg.Mgmt.Comm (384) Voted Other Permissible Levies 12(1) Instrumental/Vocal Music Groups (2) Memorial Building (3) Symphony Orchestra (4) Cultural & Scientific Facilities (5) As Voted County Bridge (6) Missi or Missouri River Bridge Const (9) Aid to a Transit Company (17) Maintain Institution received by gift/devise (19) City Emergency Medical District (21) Support Public Library E Unified Law Enforcement Total General Fund Regular Levies (5 thru 24) , , Ag Land 26 1,482 1, Total General Fund Tax Levies ( ) , ,264 Do Not Add Special Revenue Levies Emergency (if general fund at levy limit) Amt Nec Police & Fire Retirement Amt Nec FICA & IPERS (if general fund at levy limit) 30 Not at 8.10 Limit Not at 8.10 Limit Rules Amt Nec Other Employee Benefits Total Employee Benefit Levies (29,30,31) Sub Total Special Revenue Levies (28+32) Valuation 386 As Req With Gas & Elec Without Gas & Elec SSMID 1 (A) (B) SSMID 2 (A) (B) SSMID 3 (A) (B) SSMID 4 (A) (B) SSMID 5 (A) (B) SSMID 6 (A) (B) SSMID 7 (A) (B) Total SSMID Do Not Add Total Special Revenue Levies Amt Nec Debt Service Levy 76.10(6) , , Capital Projects (Capital Improv. Reserve) Total Property Taxes ( ) , , COUNTY AUDITOR - I certify the budget is in compliance with ALL the following: Budgets that DO NOT meet ALL the criteria below are not statutorily compliant & must be returned to the city for correction. 1) The prescribed Notice of Public Hearing Budget Estimate (Form 631.1) was lawfully published, or posted if applicable, and notarized, filed proof was evidenced. 2) Budget hearing notices were published or posted not less than 10 days, nor more than 20 days, prior to the budget hearing. 3) Adopted property taxes do not exceed published or posted amounts. 4) Adopted expenditures do not exceed published or posted amounts in each of the nine program areas, or in total. 5) The budget file uploaded to the SUBMIT Area matched the paper copy certified by the city to this office. ( County Auditor )

6 CHECK CITY VALUATIONS Taxable Valuations By Class By Levy Authority Commercial & Industrial Replacement Claim Estimation This sheet has been designed to allow each city to estimate the amount of property tax reimbursement that will be received from the State for each fund. The City of PEOSTA (A) (B) (C) (D) Commercial - Non-TIF Commerical - TIF Industrial - Non-TIF Industrial - TIF 1 Taxable 40,370,339 7,488,632 28,762,347 6,372,442 2 Assessed 42,495,094 7,882,771 30,276,155 6,707,834 REPLACEMENT $ FILLS TO: 3 General Fund $23,805 REVENUES, LINE 18, COL (C) 4 Special Fund $0 REVENUES, LINE 18, COL (D) 5 Debt Fund $7,464 REVENUES, LINE 18, COL (F) * Please input the amount of revenue being received from State of Iowa sources in the form of grants or reimbursements below. Separate the revenues by fund receiving the money. The information below will flow to REVENUES line 18. Other State Grants & Reimbursements General Special Revenue TIF Sp. Revenue Debt Service Capital Projects Proprietary 18 $4,500

7 Form FBW Department of Management Fund Balance Worksheet for City of PEOSTA TIF Total Grand General Special Rev Special Rev Debt Serv Capt Proj Permanent Government Proprietary Total (1) ( A ) ( B ) ( C ) ( D ) ( E ) ( G ) ( H ) ( I ) ( J ) *Annual Report FY 2013 Beginning Fund Balance July 1 (pg 5, line 134) * 1 737, ,306 7,879 1,580, ,458, ,227 2,986,913 Actual Revenues Except Beg Bal (pg 5, line 132) * 2 1,752, , , , ,703 3,420, ,564 4,257,475 Actual Expenditures Except End Bal (pg 12, line 259) * 3 1,689, , , , ,004 3,100, ,911 3,618,807 Ending Fund Balance June 30 (pg 12, line 261) * 4 800,858 74,682-4,508 1,560, , ,778, ,880 3,625,581 TIF Special (2) General Spec Rev Rev Debt Serv Capt Proj Permanent Tot Govt Proprietary Grand Total ** Re-Estimated FY 2014 Beginning Fund Balance 5 800,858 74,682-4,508 1,560, , ,778, ,880 3,625,581 Re-Est Revenues 6 1,759, , , , , ,945, ,381 3,537,776 Re-Est Expenditures 7 1,845, , ,807 1,950, , ,866, ,733 5,773,910 Ending Fund Balance 8 714, ,448-5,825 16,663 1, , ,528 1,389,447 TIF Special (3) General Spec Rev Rev Debt Serv Capt Proj Permanent Tot Govt Proprietary Grand Total ** Budget FY 2015 Beginning Fund Balance 9 714, ,448-5,825 16,663 1, , ,528 1,389,447 Revenues 10 1,695, , , , ,722, ,739 3,303,648 Expenditures 11 1,730, , , , ,690, ,269 3,537,555 Ending Fund Balance , , ,687 1, , ,998 1,155,540 * The figures in section (1) are taken from FORM F-66(IA-2) STATE OF IOWA FINANCIAL REPORT FOR FISCAL YEAR ENDED JUNE 30, 2013 ** The remaining two sections are filled in by the software once ALL worksheets are completed.

8 Form 631 A P1 CITY OF PEOSTA Department of Management EXPENDITURES SCHEDULE PAGE 1 Fiscal Year Ending 2015 Fiscal Years TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GOVERNMENT ACTIVITIES GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) PUBLIC SAFETY Police Department/Crime Prevention 1 306, , , ,679 Jail Emergency Management 3 1,775 1,775 1, Flood Control Fire Department 5 68,826 68,826 74,858 84,681 Ambulance 6 3,000 3,000 3,000 3,000 Building Inspections 7 15,200 15,200 15,200 10,363 Miscellaneous Protective Services Animal Control Other Public Safety TOTAL (lines 1-10) , , , ,281 PUBLIC WORKS Roads, Bridges, & Sidewalks 12 69,300 71, , , ,231 Parking - Meter and Off-Street Street Lighting ,051 33,051 53,483 31,696 Traffic Control and Safety 15 3,643 3,643 4,874 1,053 Snow Removal 16 11,250 49,625 60, ,656 25,245 Highway Engineering Street Cleaning Airport (if not Enterprise) Garbage (if not Enterprise) Other Public Works TOTAL (lines 12-21) 22 80, , , , ,225 HEALTH & SOCIAL SERVICES Welfare Assistance City Hospital Payments to Private Hospitals Health Regulation and Inspection Water, Air, and Mosquito Control Community Mental Health Other Health and Social Services TOTAL (lines 23-29) CULTURE & RECREATION Library Services 31 49,691 49,691 47,114 47,114 Museum, Band and Theater Parks 33 39,756 39,756 15,169 5,505 Recreation Cemetery Community Center, Zoo, & Marina , , , ,101 Other Culture and Recreation 37 3,050 3,050 3,550 3,500 TOTAL (lines 31-37) , , , ,220

9 Form 631 A P2 CITY OF PEOSTA Department of Management EXPENDITURES SCHEDULE PAGE 2 Fiscal Year Ending 2015 Fiscal Years TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY GOVERNMENT ACTIVITIES CONT. (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) COMMUNITY & ECONOMIC DEVELOPMENT Community Beautification 39 2,500 2,500 5,424 30,780 Economic Development 40 9, , ,000 3,000 Housing and Urban Renewal 41 15,000 15,000 8,000 13,639 Planning & Zoning Other Com & Econ Development , , , , TOTAL (lines 39-44) 45 27, , , , ,859 GENERAL GOVERNMENT Mayor, Council, & City Manager 46 15,926 15,926 12,234 10,187 Clerk, Treasurer, & Finance Adm , , , ,175 Elections Legal Services & City Attorney 49 3,000 3,000 2,000 2,739 City Hall & General Buildings ,700 0 Tort Liability Other General Government 52 32,394 32,394 22,682 45,118 TOTAL (lines 46-52) , , , ,219 DEBT SERVICE , ,656 1,950, ,120 Gov Capital Projects , ,004 TIF Capital Projects TOTAL CAPITAL PROJECTS , ,004 TOTAL Government Activities Expenditures (lines ) 58 1,514, , , , ,240,967 4,448,545 2,286,178 BUSINESS TYPE ACTIVITIES Proprietary: Enterprise & Budgeted ISF Water Utility , , , ,286 Sewer Utility , , , ,134 Electric Utility Gas Utility Airport Landfill/Garbage 64 64,968 64,968 62,742 52,491 Transit Cable TV, Internet & Telephone Housing Authority Storm Water Utility Other Business Type (city hosp., ISF, parking, etc.) Enterprise DEBT SERVICE Enterprise CAPITAL PROJECTS , , ,868 0 Enterprise TIF CAPITAL PROJECTS TOTAL Business Type Expenditures (lines 59-73) , , , ,911 TOTAL ALL EXPENDITURES (lines 58+74) 74 1,514, , , , ,269 3,088,236 5,356,278 2,804,089 Regular Transfers Out ,000 53, , , ,025 Internal TIF Loan / Repayment Transfers Out , , , ,693 Total ALL Transfers Out ,000 53, , , , ,718 Total Expenditures & Fund Transfers Out (lines 75+78) 78 1,730, , , , ,269 3,537,555 5,773,910 3,618,807 Ending Fund Balance June , , ,687 1, ,998 1,155,540 1,389,447 3,625,581 * A continuing appropriation is the unexpended budgeted amount from a prior year's capital project. The entry is made on the Con Approps page that must accompany the budget forms if used. SEE INSTRUCTIONS FOR USE.

10 Form 631 B CITY OF PEOSTA Department of Management REVENUES DETAIL Fiscal Year Ending 2015 Fiscal Years The last two columns will fill in once the Re-Est forms are completed TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) REVENUES & OTHER FINANCING SOURCES Taxes Levied on Property 1 731, , , , ,339 Less: Uncollected Property Taxes - Levy Year Net Current Property Taxes (line 1 minus line 2) 3 731, , , , ,339 Delinquent Property Taxes TIF Revenues 5 350, , , ,031 Other City Taxes: Utility Tax Replacement Excise Taxes 6 4, , ,061 4,808 3,315 Utility franchise tax (Iowa Code Chapter 364.2) Parimutuel wager tax Gaming wager tax Mobile Home Taxes Hotel/Motel Taxes Other Local Option Taxes , , , ,765 Subtotal - Other City Taxes (lines 6 thru 12) 13 4, ,000 1, , , ,080 Licenses & Permits 14 24,797 24,797 24,760 18,831 Use of Money & Property ,700 5,668 7,516 Intergovernmental: Federal Grants & Reimbursements ,000 0 Road Use Taxes , , , ,870 Other State Grants & Reimbursements 18 28, , , ,119 Local Grants & Reimbursements ,524 Subtotal - Intergovernmental (lines 16 thru 19) 20 28, , , , , ,513 Charges for Fees & Service: Water Utility , , , ,901 Sewer Utility , , , ,765 Electric Utility Gas Utility Parking Airport Landfill/Garbage 27 60,159 60,159 54,888 52,132 Hospital Transit Cable TV, Internet & Telephone Housing Authority Storm Water Utility Other Fees & Charges for Service , , , ,578 Subtotal - Charges for Service (lines 21 thru 33) , ,899 1,208,049 1,194,391 1,408,376 Special Assessments Miscellaneous 36 5, , ,318 47,241 Other Financing Sources: Regular Operating Transfers In , , , ,025 Internal TIF Loan Transfers In , , , ,693 Subtotal ALL Operating Transfers In , , , , ,718 Proceeds of Debt (Excluding TIF Internal Borrowing) ,830 Proceeds of Capital Asset Sales 41 3, , Subtotal-Other Financing Sources (lines 38 thru 40) , , , ,632 1,355,548 Total Revenues except for beginning fund balance (lines 3, 4, 5, 13, 14, 15, 20, 34, 35, 36, & 41) 43 1,695, , , , ,739 3,303,648 3,537,776 4,257,475 Beginning Fund Balance July , ,448-5,825 16,663 1, ,528 1,389,447 3,625,581 2,986,913 TOTAL REVENUES & BEGIN BALANCE (lines 42+43) 45 2,409, , , ,343 1, ,112,267 4,693,095 7,163,357 7,244,388

11 Form 635.2A Revenues & Other Financing Sources CITY OF PEOSTA Department of Management ADOPTED BUDGET SUMMARY YEAR ENDED JUNE 30, 2015 Fiscal Years TIF SPECIAL SPECIAL DEBT CAPITAL BUDGET RE-ESTIMATED ACTUAL GENERAL REVENUES REVENUES SERVICE PROJECTS PERMANENT PROPRIETARY (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) Taxes Levied on Property 1 731, , , , ,339 Less: Uncollected Property Taxes-Levy Year Net Current Property Taxes 3 731, , , , ,339 Delinquent Property Taxes TIF Revenues 5 350, , , ,031 Other City Taxes 6 4, ,000 1, , , ,080 Licenses & Permits 7 24, ,797 24,760 18,831 Use of Money and Property ,700 5,668 7,516 Intergovernmental 9 28, , , , , ,513 Charges for Fees & Service , ,899 1,208,049 1,194,391 1,408,376 Special Assessments Miscellaneous 12 5, , ,318 47,241 Sub-Total Revenues 13 1,422, , , , ,739 2,851,329 3,120,144 2,901,927 Other Financing Sources: Total Transfers In , , , , ,718 Proceeds of Debt ,830 Proceeds of Capital Asset Sales 16 3, , Total Revenues and Other Sources 17 1,695, , , , ,739 3,303,648 3,537,776 4,257,475 Expenditures & Other Financing Uses Public Safety , , , ,281 Public Works 19 80, , , , ,225 Health and Social Services Culture and Recreation , , , ,220 Community and Economic Development 22 27, , , , ,859 General Government , , , ,219 Debt Service , ,656 1,950, ,120 Capital Projects , ,004 Total Government Activities Expenditures 26 1,514, , , , ,240,967 4,448,545 2,286,178 Business Type Proprietray: Enterprise & ISF , , , ,911 Total Gov & Bus Type Expenditures 28 1,514, , , , ,269 3,088,236 5,356,278 2,804,089 Total Transfers Out ,000 53, , , , ,718 Total ALL Expenditures/Fund Transfers Out 30 1,730, , , , ,269 3,537,555 5,773,910 3,618,807 Excess Revenues & Other Sources Over 31 (Under) Expenditures/Transfers Out 32-35,377 62,787 5, , ,907-2,236, ,668 Beginning Fund Balance July , ,448-5,825 16,663 1, ,528 1,389,447 3,625,581 2,986,913 Ending Fund Balance June , , ,687 1, ,998 1,155,540 1,389,447 3,625,581

12 Form 703 LONG TERM DEBT SCHEDULE GENERAL OBLIGATION BONDS, TIF BONDS, REVENUE BONDS, LOANS, LEASE-PURCHASE PAYMENTS City Name: PEOSTA 2015 Department of Management Fiscal Year Date Certified Principal Interest Bond Reg/Other Total Obligation Paid from Funds Amount Paid by Project Name Amount of to County Due FY Due FY Fees Due FY Due FY OTHER THAN Current Current Year Issue Auditor Year Property Taxes Debt Service Levy (A) (B) (C) (D) +(E) +(F) =(G) -(H) =(I) (1) Main Lift Station Upgrades GO 500,000 Oct ,000 6, ,053 82,053 0 (2) Advance Refunding 1,615,000 Dec ,000 23, ,273 97, ,507 (3) Street Projects 2013 G.O. 775,000 Mar , ,330 7,500 8,830 (4) 0 0 (5) 0 0 (6) 0 0 (7) 0 0 (8) 0 0 (9) 0 0 (10) 0 0 (11) 0 0 (12) 0 0 (13) 0 0 (14) 0 0 (15) 0 0 (16) 0 0 (17) 0 0 (18) 0 0 (19) 0 0 (20) 0 0 (21) 0 0 (22) 0 0 (23) 0 0 (24) 0 0 (25) 0 0 (26) 0 0 (27) 0 0 (28) 0 0 (29) 0 0 (30) 0 0 TOTALS 355,000 46,156 1, , , ,337

13 Form NOTICE OF PUBLIC HEARING BUDGET ESTIMATE FISCAL YEAR BEGINNING JULY 1, ENDING JUNE 30, 2015 Department of Management City of PEOSTA, Iowa The City Council will conduct a public hearing on the proposed Budget at Council Chambers of the PCC on 3/11/2014 at 7:00 p.m.. (Date) xx/xx/xx (hour) The Budget Estimate Summary of proposed receipts and expenditures is shown below. Copies of the the detailed proposed Budget may be obtained or viewed at the offices of the Mayor, City Clerk, and at the Library. The estimated Total tax levy rate per $1000 valuation on regular property $ The estimated tax levy rate per $1000 valuation on Agricultural land is $ At the public hearing, any resident or taxpayer may present objections to, or arguments in favor of, any part of the proposed budget phone number Karen Snyder City Clerk/Finance Officer's NAME Budget FY Re-estimated FY Actual FY (a) (b) (c) Revenues & Other Financing Sources Taxes Levied on Property 1 945, , ,339 Less: Uncollected Property Taxes-Levy Year Net Current Property Taxes 3 945, , ,339 Delinquent Property Taxes TIF Revenues 5 350, , ,031 Other City Taxes 6 155, , ,080 Licenses & Permits 7 24,797 24,760 18,831 Use of Money and Property 8 1,700 5,668 7,516 Intergovernmental 9 159, , ,513 Charges for Fees & Service 10 1,208,049 1,194,391 1,408,376 Special Assessments Miscellaneous 12 5, ,318 47,241 Other Financing Sources , ,632 1,355,548 Total Revenues and Other Sources 14 3,303,648 3,537,776 4,257,475 Expenditures & Other Financing Uses Public Safety , , ,281 Public Works , , ,225 Health and Social Services Culture and Recreation , , ,220 Community and Economic Development , , ,859 General Government , , ,219 Debt Service ,656 1,950, ,120 Capital Projects , ,004 Total Government Activities Expenditures 23 2,240,967 4,448,545 2,286,178 Business Type / Enterprises , , ,911 Total ALL Expenditures 25 3,088,236 5,356,278 2,804,089 Transfers Out , , ,718 Total ALL Expenditures/Transfers Out 27 3,537,555 5,773,910 3,618,807 Excess Revenues & Other Sources Over (Under) Expenditures/Transfers Out ,907-2,236, ,668 Beginning Fund Balance July ,389,447 3,625,581 2,986,913 Ending Fund Balance June ,155,540 1,389,447 3,625,581

14 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 1 FUNCTION 10:13 BUDGET REPORT OPER: KS PUBLIC SAFETY TOTAL 395, , PUBLIC WORKS TOTAL 238, , HEALTH & SOCIAL SERVICES TOTA CULTURE & RECREATION TOTAL 799, , COMMUNITY & ECONOMIC DEV TOTA 193, , GENERAL GOVERNMENT TOTAL 210, , DEBT SERVICE TOTAL 402, , CAPITIAL PROJECTS TOTAL ENTERPRISE FUNDS TOTAL 847, , TRANSFER OUT TOTAL 449, , TOTAL ALL FUNCTIONS 3,537, ,537,555.00

15 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 1 EXPENSES 10:13 BUDGET REPORT OPER: KS WAGES 166, , CITY SHARE OF TAXES 12, , CITY SHARE OF IPERS 16, , CITY SHARE INSURANCE 41, , WORKMEN'S COMP 7, , UNEMPLOYMENT COMPENSATION TRAINING 1, , REPAIRS & MAINTENANCE VEHICLE OPERATIONS 15, , REPAIR & MAINT VEHICLES 7, , TELEPHONE 1, , INSURANCE 4, , LEGAL SERVICES 2, , TECHNOLOGY EXPENSE 4, , OTHER PROFESSIONAL EXPENS VEHICLE INSPECTION EXPENSES 7, , OTHER POLICE EQUIPMENT 13, , OFFICE SUPPLIES 1, , OPERATING SUPPLIES 3, , AUTOMOTIVE EQUIPMENT OTHER CAPITAL EQUIP BUILDINGS-OFFICE DEVELOPMENT POLICE DEPARTMENT TOTAL 306, , MAINTENANCE & REPAIR 1, , UTILITIES EMERGENCY SIRENS EMERGENCY MANAGEMENT TOTAL 1, , REPAIR & MAINT BUILDINGS-FS 1, , UTILITIES 5, , INSURANCE 1, , PYMTS TO OTHER AGENCIES 45, , MINOR EQUIPMENT SUPPLIES BUILDINGS 15, , FIRE DEPARTMENT TOTAL 68, , AMBULANCE DONATION 3, , AMBULANCE TOTAL 3, , CONSULTANT FEES-INSPECTIONS INSPECTION CHARGES 15, ,000.00

16 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 2 EXPENSES 10:13 BUDGET REPORT OPER: KS OPERATING SUPPLIES-INSPECTIONS BUILDING CODE TOTAL 15, , WORKMEN'S COMP GROUNDS MAINTENANCE & REPAIR VEHICLE OPERATIONS ENGINEERING PRINTING & PUBLISHING EXPENSE STREET MAINTENANCE CONTRACTS OTHER PROFESSIONAL SERVICES EX STREET REPAIRS & MAINTENANCE MISCELLANEOUS ROADS HEAVY EQUIPMENT SHOP EQUIPMENT STREET & SIDEWALK CONSTRUCTION STORM DRAINAGE ROADWAY GENERAL TOTAL STREET LIGHTS STREET LIGHT REPAIR/MAINTENANC STREET LIGHT INSTALLATIONS STREET LIGHTING TOTAL WORKMEN'S COMP SNOW REMOVAL SNOW REMOVAL-SALT 11, , HEAVY EQUIPMENT BUILDINGS SNOW REMOVAL TOTAL 11, , SOCIAL SERVICE DONATIONS OTHER SOCIAL SERVICES TOTAL LIBRARY SERVICES 49, , LIBRARY SERVICES TOTAL 49, , WAGES 3, , CITY'S SHARE OF TAXES CITY'S SHARE OF IPERS

17 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 3 EXPENSES 10:13 BUDGET REPORT OPER: KS CITY'S SHARE OF INSURANCE WORKMEN'S COMP REPAIR & MAINT BUILDINGS GROUNDS & MAINTENANCE 2, , SHELTER LIGHTS MISC. CONTRACT WORK PARK EQUIPMENT MAINTENANCE OTHER CAPITAL EQUIPMENT 3, , BUILDINGS PARKS & RECREATION TOTAL 10, , COMMUNITY DONATIONS 3, , OTHER CULTURE/RECREATION TOTA 3, , COMMUNITY BEAUTIFICATION 2, , COMMUNITY BEAUTIFICATION TOTA 2, , ECONOMIC DEVELOPMENT 9, , ECONOMIC DEVELOPMENT TOTAL 9, , SUBDIVISION DEVELOPMENT 15, , ANNEXATION STUDY HOUSING & URBAN RENEWAL TOTAL 15, , EDUCATION AND TRAINING OPERATING SUPPLIES PLANNING AND ZONING TOTAL NICC RACI GRANT OTHER COMM. & ECONOMIC DV TOTA WAGES-COUNCIL 13, , CITY SHARE OF TAXES-COUNCIL CITY'S SHARE OF IPERS-COUNCIL WORKMENS COMP-COUNCIL EDUCATION AND TRAINING 1, , MISC. OPERATING EXPENSES

18 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 4 EXPENSES 10:13 BUDGET REPORT OPER: KS COUNCIL TOTAL 15, , WAGES 107, , CITY'S SHARE OF TAXES 8, , CITY'S SHARE OF IPERS 9, , CITY SHARE INSURANCE 34, , WORKMENS COMP DUES & SUBSCRIPTIONS 1, , EDUCATION & TRAINING REPAIRS AND MAINT-BLDG TELEPHONE 1, , ACCOUNTING EXPENSE 5, , CLERICAL EXPENSE RECORDING FEES CONSULTANT & PROFESSIONAL FEES INSURANCE 1, , LEGAL SERVICES 3, , ELECTION EXPENSES PRINTING & PUBLISHING EXPENSE 2, , OFFICE EQUIPMENT LEASE TECHNOLOGY SERVICES EXPENSE 4, , OTHER PROFESSIONAL SERVICES OTHER CONTRACTUAL SERVICES 10, , OFFICE EQUIPMENT 1, , OFFICE SUPPLIES 1, , MISC. OPERATING EXPENSES POSTAGE & SHIPPING 1, , DOG LICENSING EXPENSE OFFICE EQUIPMENT OTHER EQUIPMENT BUILDINGS-OFFICE DEVELOPMENT CLERK & ADMINISTRATION TOTAL 194, , MISCELLANEOUS EXPENSE MISCELANEOUS EXPENSE TOTAL TRANSFERS OUT 216, , TRANSFERS TOTAL 216, , GENERAL TOTAL 925, ,260.00

19 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 5 EXPENSES 10:13 BUDGET REPORT OPER: KS TRANSFER OUT POLICE RESERVES TOTAL WAGES 18, , CITY SHARE OF TAXES 1, , CITY SHARE OF IPERS 1, , CITY SHARE OF INSURANCE 1, , WORKMAN'S COMP 1, , DUES & SUBSCRIPTIONS EDUCATION AND TRAINING MEETINGS & CONFERENCES BUILDINGS MAINTENANCE 1, , GROUNDS MAINTENANCE 6, , VEHICLE OPERATIONS 2, , EQUIPMENT MAINTENANCE 1, , UTILITIES 8, , ADVERTISING & MARKETING 1, , CLERICAL EXPENSE ENGINEERING INSURANCE 1, , SALES TAX-BALLFIELDS 1, , TECHNOLOGY SERVICES EXPENSE UMPIRES MERCHANDISE FOR RESALE 16, , PROGRAM EXP-BASEBALL/SOFTBALL 17, , MISC OPERATING EXPENSES OTHER EQUIPMENT 5, , OTHER CAPITAL OUTLAY 2, , PARKS & RECREATION TOTAL 87, , WAGES 33, , CITY SHARE OF TAXES 2, , CITY SHARE OF IPERS 1, , CITY SHARE OF INSURANCE 1, , WORKMAN'S COMP EDUCATION & TRAINING SALES TAX-PROGRAMS TECHNOLOGY SERVICES EXPENSE 1, , INSTRUCTORS PROGRAM EXPENSES OPERATING SUPPLIES DAY CAMP 6, ,000.00

20 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 6 EXPENSES 10:13 BUDGET REPORT OPER: KS BASKETBALL FLAG FOOTBALL START SMART TENNIS SOCCER 5, , WORKSHOPS BIRTHDAY PARTIES 1, , KIDS FITNESS YOUTH VOLLEYBALL TEEN WEIGHT LIFTING ADULT VOLLEYBALL ADULT BASKETBALL ADULT FLAG FOOTBALL ADULT KICK BALL GYMNASTICS DANCE CHEERLEADING RECREATION TOTAL 54, , WAGES 180, , CITY SHARE OF TAXES 13, , CITY SHARE OF IPERS 12, , CITY SHARE INSURANCE 24, , WORKMEN'S COMP 2, , UNEMPLOYMENT COMPENSATION DUES & SUBSCRIPTIONS EDUCATION & TRAINING 1, , TRAVEL & CONFERENCE EXPENSE BUILDINGS MAINTENANCE 15, , GROUNDS MAINTENANCE 2, , VEHICLE OPERATIONS EQUIPMENT MAINTENANCE/REPAIR 2, , UTILITIES 46, , REFUSE/RECYCLING TELEPHONE ADVERTISING & MARKETING 1, , CLERICAL EXPENSE INSURANCE 14, , LEGAL SERVICES PRINTING EXPENSES OFFICE EQUIPMENT LEASE SALES TAX 11, , TECHNOLOGY SERVICES EXPENSE 7, , OTHER PROFESSIONAL EXPENSE 1, , MERCHANDISE FOR RESALE 2, , OFFICE EQUIPMENT 1, , OFFICE SUPPLIES 2, , MISC. OPERATING EXPENSES 1, , POSTAGE & SHIPPING

21 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 7 EXPENSES 10:13 BUDGET REPORT OPER: KS SPECIAL EVENTS EXPENDITURES 3, , FURNITURE & FIXTURES 3, , FITNESS CLASS EXPENSES 1, , OTHER EQUIPMENT 10, , CAPITAL IMPROVEMENTS 10, , COMMUNITY CENTRE TOTAL 374, , WAGES 35, , GRATUITY WAGES CITY'S SHARE OF TAXES 2, , CITY'S SHARE OF IPERS 3, , CITY SHARE INSURANCE 8, , WORKMEN'S COMPENSATION DUES & SUBSCRIPTIONS EDUCATION AND TRAINING REPAIR & MAINT BUILDINGS 1, , OPERATIONAL EQUIPMENT REP UTILITIES 18, , REFUSE/RECYCLING TELEPHONE ADVERTISING & MARKETING 1, , CLERICAL EXPENSE INSURANCE 10, , LEGAL SERVICES SALES TAX-BANQUET ROOM 10, , TECHNOLOGY SERVICE EXPENS 2, , MERCHANDISE FOR RESALE-LINENS 9, , MERCHANDISE FOR RESALE-BEVRGES 50, , OFFICE SUPPLIES OPERATING SUPPLIES POSTAGE SPECIAL EVENTS OTHER CAPITAL EQUIPMENT OTHER CAPITAL OUTLAY 37, , BANQUET ROOM TOTAL 191, , TRANSFERS OUT COMMUNITY CENTER TOTAL 707, , WAGES

22 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 8 EXPENSES 10:13 BUDGET REPORT OPER: KS CITY'S SHARE OF TAXES IPERS GROUP INSURANCE WORKER'S COMP GROUNDS REPAIR/MAINT 5, , VEHICLE OPERATIONS UTILITIES OTHER REPAIR/MAINT ENGINEERING INSURANCE OTHER PROFESSIONAL EXPENS CONTRACTUAL SERVICE OPERATING SUPPLIES HEAVY EQUIPMENT OTHER CAPITAL OUTLAY 24, , PARKS & RECREATION TOTAL 29, , TRANSFER OUT KELLY OAKS PARK FUND TOTAL 29, , CLERICAL EXPENSE LEGAL LEGAL PUBLICATION TECHNOLOGY EXPENSE COMMUNITY CLEAN-UP CONTRACT HAULER PAYMENTS RECYCLING BIN EXPENSE OFFICE SUPPLIES POSTAGE YARD WASTE TIE EXPENDITURES GARBAGE TAGS OFFICE EQUIPMENT SOLID WASTE TOTAL TRANSFERS OUT

23 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 9 EXPENSES 10:13 BUDGET REPORT OPER: KS GARBAGE TOTAL STREET MAINTENANCE & REPAIRS 69, , ROADWAY GENERAL TOTAL 69, , TRANSFERS OUT-STREET RESERVES TRANSFERS OUT STREET RESERVES TOTAL 69, , WAGES 19, , CITY SHARE OF TAXES 1, , CITY SHARE OF IPERS 1, , CITY SHARE OF INSURANCE 3, , WORKMENS COMP 1, , BUILDINGS MAINTENANCE VEHICLE OPERATIONS 3, , REPAIR & MAINT VEHICLES EQUIPMENT MAINTENANCE STORM SEWER MAINTENANCE 4, , HIGHWAY ENGINEERING 1, , INSURANCE ROAD MAINTENANCE & REPAIRS 22, , OPERATING SUPPLIES 2, , MAINTENANCE VEHICLE HEAVY EQUIPMENT 8, , SHOP EQUIPMENT 1, , BUILDINGS ROAD CONSTRUCTION ROADWAY GENERAL TOTAL 71, , WAGES CITY'S SHARE OF TAXES CITY SHARE OF IPERS CITY SHARE OF INSURANCE WORKER'S COMP STREET LIGHTS - ELECTRICITY 26, , STREET LIGHT MAINTENANCE 2, , INSURANCE

24 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 10 EXPENSES 10:13 BUDGET REPORT OPER: KS STREET LIGHT INSTALLATIONS 3, , STREET LIGHTING TOTAL 33, , WAGES STREET SIGN INSTALLATION CITY'S SHARE OF TAXES IPERS GROUP INSURANCE WORKER'S COMP CONTRACTUAL SERVICE OPERATING SUPPLIES STREET SIGNS 1, , TRAFFIC CONTROL & SAFETY TOTA 3, , WAGES 19, , CITY SHARE OF TAXES 1, , CITY SHARE OF IPERS 1, , CITY SHARE OF INSURANCE 3, , WORKMENS COMP 1, , EDUCATION & TRAINING BUILDINGS MAINTENANCE GROUNDS MAINTENANCE 1, , VEHICLE OPERATIONS 12, , REPAIR & MAINT VEHICLES 4, , INSURANCE 2, , SALT STORAGE BLDG. LEASE SNOW REMOVAL-LABOR OTHER PROFESSIONAL SERVICES EX SNOW REMOVAL-SALT HEAVY EQUIPMENT SHOP EQUIPMENT 1, , BUILDINGS SNOW REMOVAL TOTAL 49, , TRANSFERS OUT INTERFUND LOANS GENERAL REVENUE TOTAL

25 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 11 EXPENSES 10:13 BUDGET REPORT OPER: KS ROAD USE TOTAL 157, , REPAIRS AND MAINTENANCE ROADWAY GENERAL TOTAL I-JOBS TOTAL POLICE DEPARTMENT TOTAL CLERK & ADMINISTRATION TOTAL TRANSFERS OUT 53, , TRANSFERS TOTAL 53, , L.O. SALES TAX TOTAL 53, , ROADWAY GENERAL TOTAL LEGAL SERVICES ECONOMIC DEVELOPMENT 165, , LEGAL NOTICES ECONOMIC DEVELOPMENT TOTAL 165, , WATER TOTAL SEWER TOTAL

26 GLBUDGRP 3/05/14 CITY OF PEOSTA PAGE 12 EXPENSES 10:13 BUDGET REPORT OPER: KS TRANSFERS OUT 179, , TRANSFERS TOTAL 179, , TIF TOTAL 345, , LEGAL SERVICES OTHER PROFESSIONAL EXPENSES STREET PROJECTS G.O. BOND 190, , PAYMENT TO ESCROW-BANKERSTRUST INTEREST 27, , TRANSFER AGENT FEES ROADWAY GENERAL TOTAL 217, , INTEREST PAYMENTS 4, , TRANSFER AGENT FEES WATER TOTAL 4, , LEGAL SERVICES OTHER PROFESSIONAL SERVICES WWL G.O. BOND 165, , PAYMENT TO ESCROW-BANKERSTRUST INTEREST PAYMENTS 14, , TRANSFER AGENT FEES SEWER TOTAL 179, , TRANSFERS OUT INTERFUND LOANS GENERAL REVENUE TOTAL DEBT SERVICE TOTAL 402, ,656.00