CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA

Transcription

1 CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA DATE: TUESDAY, SEPTEMBER 25, 2018 TIME: 6:50 P.M. PLACE: TEMPORARY WILLISTON CITY COUNCIL ROOM 427 WEST NOBLE AVENUE CALL TO ORDER ROLL CALL MEMBERS: Mayor Jerry Robinson President Nancy Wininger Vice-President Marguerite Robinson Councilman Charles Goodman Councilman Justin Head Councilman Elihu Ross OTHERS: City Manager Scott Lippmann City Clerk Fran Taylor City Attorney Fred Koberlein ITEM 1 RESOLUTION (SECOND PUBLIC HEARING): APPROVING THE FINAL MILLAGE RATE FOR FISCAL YEAR (pp 2 3) ITEM 2 RESOLUTION (SECOND PUBLIC HEARING): APPROVING THE FINAL BUDGET FOR FISCAL YEAR (pp 4 53) ITEM 3 PUBLIC PARTICIPATION ITEM 4 ADJOURNMENT Minutes of the City Council meeting may be obtained from the City Clerk s office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the City Clerk to duplicate the recordings, or arrange to have a court reporter present at the meeting. The cost of duplication and/or court reporter will be borne by the requesting party. In accordance with Section , Florida Statutes, notice is given that if a person wishes to appeal a decision made by the City Council with respect to any matter considered at this meeting they will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is based. In accordance with Section , Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Mayor through the City Clerk s office no later than 5:00 P.M. on the day prior to the meeting.

2 Date: September 25, 2018 COUNCIL AGENDA ITEM TOPIC: RESOLUTION : SETTING THE FINAL MILLAGE RATE FOR FISCAL YEAR 2018/19. BACKGROUND / DESCRIPTION: Within 2 to 5 days after the budget advertisement has been published, State law requires local government taxing authorities to hold a public hearing to adopt the final millage rate and budget. This hearing has been publicized per the statutory guidelines including advertising a notice of budget hearing (s (3) (b), F.S.) along with an adjacent budget summary (s (3) (b), F.S., (s (3) (l), F.S.). At this hearing, the taxing authority will: 1) Discuss any percentage increase in millage from the rolled-back rate and the specific purposes for which the ad valorem tax revenues are being increased. 2) Allow the general public to speak and ask questions. 3) Adopt a final millage and budget. The following outlines the required format and exact wording, according to Section (2) (e)1, Florida Statutes, for the adoption of the final millage rate for the City: Step One: Introduce the tax issue: The City of Williston proposes to levy a millage rate of This is a 10.97% increase from the rolled-back rate of mills." Step Two: Hear Public Comments regarding the proposed tax rate and budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. Step Three: Adopt the final millage: The City of Williston proposes to adopt a final millage rate of LEGAL: REVIEW: Not Applicable: n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background RECOMMENDED ACTION: Adopt Resolution and the final millage rate for Fiscal Year , following the steps and wording as outlined above. COMMISSION ACTION: APPROVED DISAPPROVED

3 RESOLUTION NUMBER Final Millage Rate A RESOLUTION OF THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, ADOPTING A FINAL AD VALOREM TAX RATE FOR THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, FOR FISCAL YEAR 2018/2019; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 25, 2018, relating to the adoption of a final ad valorem tax rate; and WHEREAS, the gross taxable value of property within the City of Williston, Levy County, Florida, has been certified by the County Property Appraiser to the City of Williston as $101,431,814. NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL MILLAGE RATE. The Fiscal Year final operating millage rate shall be 6.25 mills, which is a 10.97% increase from the rolled-back rate of mills. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 25th day of September PASSED AND ADOPTED this 25th day of September, CITY COUNCIL CITY OF WILLISTON, FLORIDA ATTEST: Nancy Wininger, President, City Council Frances V. Taylor, City Clerk

4 Date: September 25, 2018 COUNCIL AGENDA ITEM TOPIC: RESOLUTION : ADOPTING THE FINAL BUDGET FOR FISCAL YEAR BACKGROUND / DESCRIPTION: At the first public hearing on September 11, 2018, the Council adopted a tentative budget. This agenda item is the last step to adopt a final budget for Fiscal Year The Budget Summary on the next page provides a breakdown of the total budgeted expenditures for Fiscal Year by fund. Please note the Budget Summary lists all City funds including the Pension Trust Fund even though the resources in that fund cannot be used for City activities. The following outlines the required format and exact wording, according to Section (2) (e)1, Florida Statutes, for the adoption of the final budget for the City: Step One: Introduce the tentative budget: The City of Williston proposes to adopt a budget with total appropriated expenditures, expenses and reserves of $13,840,483 a 7.1% increase of the current year s adopted budget. The proposed budget with total appropriated expenditures, expenses and reserves is a 15.7% decrease than the current year s amended budget. The amended budget includes the cost for the City Hall Project. Step Two: Hear Public Comments regarding the tentative budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. Step Three: Adopt the tentative budget: The City of Williston proposes to adopt a final budget with total appropriated expenditures, expenses and reserves, of $13,840,483. Step Four: Close the public hearing. FISCAL IMPACTS: As outlined in the agenda background. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background RECOMMENDED ACTION: Adopt resolution to adopt the final budget for Fiscal Year COMMISSION ACTION: APPROVED DISAPPROVED

5 Date: September 25, 2018 COUNCIL AGENDA ITEM BUDGET SUMMARY: BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2018/2019 Millage Per $1000 General Fund Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Total Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes mills $ 618,100 $ - $ - $ - $ - $ - $ 618,100 Delinquent taxes 6, ,000 Tax incremental revenue , ,264 Other locally levied taxes 311, ,000 Utility service taxes 362, ,000 Fines & forfeitures 19, ,035 Franchise fees 95, ,230 Licenses, permits, and fees 64, ,250 Intergovernmental revenue 669, ,768 Grant Revenue 4, , ,750-1,650,108 Charges for services - 1,545,786-5,578, ,124,149 Contributions, Income & Portfolio Additions , ,342 Interest Income 12,000 1, , ,800 Miscellaneous revenues 46,669 20,360-97, ,655 TOTAL SOURCES 2,208,302 2,434, ,464 5,690, , ,342 11,793,701 Transfers in 690, ,750-1,105,750 Fund balances/reserves/net assets 21, , , , ,032 TOTAL REVENUES, TRANSFERS & BALANCES 2,920,055 2,542, ,874 6,041,990 1,194, ,342 13,840,483 EXPENDITURES General governmental services: 456, , ,394 Public Safety: 1,897, ,897,206 Public Works 338, ,019 Other governmental services 32, ,471 Transportation - 2,542, ,542,722 Community redevelopment 85, , ,298 Debt service 33, , ,813 Utilities services ,776, ,776,592 Recreation Activities 11, ,877 Capital Improvement Program ,194,500-1,194,500 Contributions, Income & Portfolio Reductions , ,342 TOTAL EXPENDITURES 2,855,305 2,542, ,874 5,018,490 1,194, ,342 12,752,233 Transfers out 64, ,023, ,088,250 Fund balances/reserves/net assets TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 470,342 $ 13,840,483 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

6 RESOLUTION NUMBER Final Budget A RESOLUTION OF THE CITY OF WILLISTON OF LEVY COUNTY, FLORIDA, ADOPTING THE FINAL BUDGET FOR THE FISCAL YEAR WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 25th, 2018, relating to the final budget for Fiscal Year ; and WHEREAS, the City of Williston, Levy County, Florida, approved Resolution adopting a final millage of 6.25 mills; and NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL BUDGET. The City Council of the City of Williston adopts the final budget for Fiscal Year at $13,840,483 as specified in the total budget column in Exhibit A. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 25th day of September PASSED AND ADOPTED this 25th day of September, ATTEST: CITY COUNCIL CITY OF WILLISTON, FLORIDA Frances V. Taylor, City Clerk Nancy Wininger, President, City Council Attachments: Exhibit A Fiscal Year Budget Summary

7 Exhibit A BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2018/2019 Millage Per $1000 General Fund Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Total Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes mills $ 618,100 $ - $ - $ - $ - $ - $ 618,100 Delinquent taxes 6, ,000 Tax incremental revenue , ,264 Other locally levied taxes 311, ,000 Utility service taxes 362, ,000 Fines & forfeitures 19, ,035 Franchise fees 95, ,230 Licenses, permits, and fees 64, ,250 Intergovernmental revenue 669, ,768 Grant Revenue 4, , ,750-1,650,108 Charges for services - 1,545,786-5,578, ,124,149 Contributions, Income & Portfolio Additions , ,342 Interest Income 12,000 1, , ,800 Miscellaneous revenues 46,669 20,360-97, ,655 TOTAL SOURCES 2,208,302 2,434, ,464 5,690, , ,342 11,793,701 Transfers in 690, ,750-1,105,750 Fund balances/reserves/net assets 21, , , , ,032 TOTAL REVENUES, TRANSFERS & BALANCES 2,920,055 2,542, ,874 6,041,990 1,194, ,342 13,840,483 EXPENDITURES General governmental services: 456, , ,394 Public Safety: 1,897, ,897,206 Public Works 338, ,019 Other governmental services 32, ,471 Transportation - 2,542, ,542,722 Community redevelopment 85, , ,298 Debt service 33, , ,813 Utilities services ,776, ,776,592 Recreation Activities 11, ,877 Capital Improvement Program ,194,500-1,194,500 Contributions, Income & Portfolio Reductions , ,342 TOTAL EXPENDITURES 2,855,305 2,542, ,874 5,018,490 1,194, ,342 12,752,233 Transfers out 64, ,023, ,088,250 Fund balances/reserves/net assets TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 470,342 $ 13,840,483 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

8 CITY OF WILLISTON Property Tax Analysis (FY2018/19) Comparison of Total Taxable Values (2017 vs. 2018) Category 2017 Taxable Values 2018 Taxable Values Change % Change Agricultural $790,988 $821,476 $30, % Centrally Assessed $160,978 $177,082 $16, % Commercial $28,996,674 $29,592,578 $595, % Industrial $4,444,012 $4,464,159 $20, % Institutional $5,412,876 $5,412,943 $67 0.0% Miscellaneous $3,685,941 $3,613,557 ($72,384) -2.0% Non-Agricultural Acreage $161,606 $162,996 $1, % Residential - Single Family $30,003,602 $32,940,683 $2,937, % Residential - Multi-Family $3,262,813 $3,291,740 $28, % Residential - Mobile Homes $1,825,055 $2,026,598 $201, % Residential - Vacant $5,314,093 $5,452,115 $138, % Total $84,058,638 $87,955,927 $3,897, % 2018 Average Taxable Values by Category Category 2018 Taxable Values % of Total Value # of Parcels Average Taxable Values Agricultural $821, % 28 $29,338 Centrally Assessed $177, % 1 $177,082 Commercial $29,592, % 128 $231,192 Government $0 0.0% 63 $0 Industrial $4,464, % 19 $234,956 Institutional $5,412, % 49 $110,468 Miscellaneous $3,613, % 14 $258,111 Non-Agricultural Acreage $162, % 1 $162,996 Residential - Single Family $32,940, % 774 $42,559 Residential - Multi-Family $3,291, % 10 $329,174 Residential - Mobile Homes $2,026, % 129 $15,710 Residential - Vacant $5,452, % 330 $16,522 Total $87,955, % 1,546 $1,608,108 Page 1 of 3

9 CITY OF WILLISTON Property Tax Analysis (FY2018/19) 2018 Proposed Property Taxes by Millage Rate Category 2018 Proposed Property Taxes 2017 Taxes ( mills) mills 6.00 mills 6.25 mills Agricultural $166 $172 $176 $183 Centrally Assessed $944 $1,038 $1,062 $1,107 Commercial $1,328 $1,355 $1,387 $1,445 Industrial $1,371 $1,377 $1,410 $1,468 Institutional $648 $648 $663 $690 Miscellaneous $1,544 $1,513 $1,549 $1,613 Non-Agricultural Acreage $947 $956 $978 $1,019 Residential - Single Family $227 $250 $255 $266 Residential - Multi-Family $1,913 $1,930 $1,975 $2,057 Residential - Mobile Homes $83 $92 $94 $98 Residential - Vacant $94 $97 $99 $103 Total $9,265 $9,428 $9,649 $10,051 Page 2 of 3

10 CITY OF WILLISTON Property Tax Analysis (FY2018/19) Millage Rate Impact (2018 vs. 2019) Description Assessed Value Of Home % Change Less: Homestead Exemption Adopted 2017/2018 Prior Year Millage Rage FY 2018/2019 Tentative Millage Rate $100,000 $105,716 $105,716 n/a 5.7% 5.7% $50,000 $50,000 $50,000 Net Taxable Value $50,000 $55,716 $55,716 Divided By $1,000 Multiplied By Millage Rate Calculated Property Tax Incr (Decr) Of Property Tax $50.00 $55.72 $ $293 $327 $348 n/a $33.51 $55.09 % Increase 11.43% 18.79% Page 3 of 3

11 City of Williston Fiscal Year 2018/2019 Tentative Budget (Version Date: September 11, 2018)

12 Table of Contents Page # Budget Summary Budget Summary by Fund 1-2 Budget Comparison by Fund 3-4 Millage Rate Options 5 Team Count by Department 6 Budget by Fund General Fund 7-22 Airport Fund Community Redevelopment Agency (CRA) Fund 25 Utility Fund Capital Improvement Program (CIP) Funds Other Supporting Schedules Staffing Plan (Listed By Department) Capital Improvement Plan (Sorted By Department) 40-41

13 Budget Summary by Fund General Airport CRA Utility CIP FY2019 FY2018 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Total Expenditures by Type City Council $ 37,632 $ - $ - $ - $ - $ 37,632 $ 38, % Administration City Clerk 22, ,070 66, % City Manager 33,874 16,937 11,291 50, , , % City Administration 160, ,134 98, % Human Resources / IT 24,393 3,872 3,872 23,232-55, % Special Events 13, ,300 12, % Library 8, ,082 7, % Legal Services 36, ,000 36, % Financial Services 43,188 30,849 27,764 52, , , % Information Technology 29,534 2,695 1,976 7,669-41,875 34, % Community Development Planning & Zoning 71, ,927 37, % Building & Permitting / Inspections 24, ,142 22, % Community Redevelopment 85, , , , % Law Enforcement/Public Safety Administration 254, , , % Patrol 802, , , % Police Communication 223, , , % Fire 561, , , % Animal Control / Code Enforcement 55, ,281 48, % Crossing Guards 17, ,697 32, % Recreation/Athletics 11, ,877 16, % Airport Facility Operations - 1,526, ,526, , % Capital Projects - 957, , , % Public Works / Utility Street Repair/Resurfacing 6, ,500 2, % Public Works Crew 221, , , % Public Works Operations 106, , , % Utility Administration ,222-92,222 71, % Electric Services ,820,002-2,820,002 2,659, % Gas Services , , , % Water Services , , , % Solid Waste Collection , , , % Sewer Collection , , , % Sewer Treatment , , , % Capital Projects/Equipment ,194,500 1,194,500 2,736, % Transfer to General Fund , , , % Transfer to Capital Improv. Fund 64, , ,250 1,241, % Contingency 4,382 4, , , , % Total Expenditures $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370,142 $ 13,181, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 1

14 Budget Summary by Fund General Airport CRA Utility CIP FY2019 FY2018 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Total Revenue / Funding Sources Property Taxes $ 624,100 $ - $ 210,264 $ - $ - $ 834, , % Other Locally Levied Taxes 311, , , % Utility Billing ,578,363-5,578,363 5,168, % Fuel Sales - 1,240, ,240, , % Rental & Leases - 305, , , % Timber Sales , % Public Service Taxes 362, , , % Franchise Fees 95, ,230 96, % Intergovernmental Revenues 669, , , % Fines & Forfeitures 19, ,035 9, % Licenses & Permits 64, ,250 50, % Miscellaneous 28,800 20,360-65, , , % Sale of Fixed Assets , % Interest Income 12,000 1, ,000-28,800 20, % Grant 4, , ,750 1,650,108 1,438, % Non-Operating/ Transfers 690, ,750 1,105,750 1,870, % Other Sources / Loan Repayment 17, ,767-49, ,000 n/a Use of Fund Balance/Retained Earnings 21, , , , ,032 1,414,430 n/a Total Revenue/Funding Sources $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370,142 $ 13,181, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 2

15 Budget Comparison By Fund General Airport CRA Utility CIP Total Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2018 Budget $ 3,161,719 $ 1,760,537 $ 522,136 $ 7,286,939 $ 3,680,750 $ 16,412,082 Change in Property Taxes 73,322-4, ,424 Change in Intergovernmental Revenue 28, ,024 Change in Utility Billing , ,592 Change in Grant Revenue - 415, ,750 1,149,473 Change in Loans / Debt Proceeds (1,436,800) (1,436,800) Change in Transfers from GF/UF (1,773,200) (1,773,200) Change in estimated fuel revenue - 235, ,711 Change in Rental/Leases Revenue - 24, ,272 Change in Franchise Fees Revenue (12,020) (12,020) Increase in Public Service Taxes 22, ,400 Change in interest income 6,216 1,200 (150) - - 7,266 Change in permitting revenue 4, ,000 Change to Fund Balance /Retained Earnings (388,888) 107, ,786 (1,437,308) - (1,573,542) All other revenue changes 25,283 (2,590) - 31,767 (10,000) 44,459 FY2019 Budget $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370, City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 3

16 Budget Comparison By Fund General Airport CRA Utility CIP Total Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2018 Budget $ 3,161,719 $ 1,760,537 $ 522,136 $ 7,286,939 $ 3,680,750 $ 16,412,082 Personnel Expenses Wage Increase 71,278 28,367 6,240 83, ,524 Staffing Changes / Adjustments (502) (6,190) 8,266 (22,407) - (20,832) Change in Special Events Change in retirement contribution % (23,771) (6,330) (1,394) (27,137) - (58,633) Change in retirement plan - Fire Dept. 3, ,625 Change in Overtime 11, ,600 Change for Insurance (Health / Life) (8,737) 2, (5,736) - (10,710) Subtotal 54,369 18,691 14,031 28, ,450 Operating Expenses Change in Insurance (Prop / GL / Liab / WC) 3,396 6,373 (27) 2,501-12,243 Change in Professional Services Change in Audit Fees Change in Rental/Leases Change in telephone expenses (3,547) (3,547) Change in material & supplies expenses - - 6, ,017 Change in building maintenance 4, ,000 Change in Vehicle Maintenance 5, ,000 Change in Vehicle Fuel 3, ,500 Change in Training expenses 2, ,475 Change in IT Services / Software Maintenance (4,677) 2,695 1,976 (9,699) - (9,705) Change in Airport fuel purchases - 248, ,401 Change in Solid Waste services ,954-56,954 Change in Electricity Purchases ,038-23,038 Change in Gas Purchases ,199-21,199 Change to Contingency (11,335) (16,946) - 66,905-38,624 All other changes in operating expenses 8,664 (621) 1,578 (271) - 9,349 Subtotal 7, ,902 9, , ,549 Capital Outlay Change in Capital Outlay / Projects - 505, ,163 - (2,486,250) (1,855,364) Change in transfer to CRA Fund 4, ,102 Change in transfer to CIP Fund (345,892) - - (1,444,808) - (1,790,700) Subtotal (341,790) 505, ,163 (1,444,808) (2,486,250) (3,641,962) Debt Service Payments Loan Repayments 31,767 17, ,635 Change in Bank Loan Payments 6, ,873-17,388 Subtotal 38,282 17,869-10,873-67,023 Net Adjustments (241,664) 782, ,737 (1,244,949) (2,486,250) (3,041,941) FY2019 Budget $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370,142 City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 4

17 Millage Rate Options Comparison of Taxable Values - (FY2018 vs FY2019) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY18 Final Taxable Values 95,947,250 2,127,468 n/a FY19 Preliminary Taxable Values 101,431,814 5,484, % Comparison of of Millage Millage Rate Rate Options Options Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) % Over Roll Back Rate Roll Back Millage Rate 101,431, ,294 8,784 Prior Year Millage Rate 101,431, ,664 32, % Other Millage Rates (option 1) 101,431, ,294 8, % Other Millage Rates (option 2) 101,431, ,591 46, % Other Millage Rates (option 3) 101,431, ,949 71, % Other Millage Rates (option 4) 101,431, ,307 96, % Preliminary Millage Rate 101,431, ,949 71, % Notes (1) Gross tax revenue does not include discounts taken for early payment. City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 5

18 Team Count By Department Department FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 Change City Council City Administration Police Department Fire Department Public Works/Utilities Airport Total Personnel City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 6

19 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 REVENUES/SOURCES Ad valorem Property Taxes $ 528,036 $ 522,666 $ 544,778 $ 544,778 $ 618, % Delinquent Ad Valorem Taxes 6,000 12,790 6,000 17,712 6, % Local Option Tax: Gas 6C 70,383 70,543 70,011 82,368 86, % Local Govt Infrtr Tax - Discretionary 199, , , , , % Public Service Tax - Electricity 275, , , , , % Public Service Tax - Water 27,500 35,136 27,500 36,874 40, % Public Service Tax - Gas 35,000 27,310 35,000 39,953 40, % Public Service Tax - Propane 1,675 3,075 2,100 6,919 7, % Telecommunications Tax 87,601 85,167 88,477 83,570 88, % Business & Prof Occ Licenses 25,000 23,587 25,000 24,000 25, % Bldg Permits-Structural & Eq 25,000 31,495 35,000 38,673 39, % Franchise Fees - Electricity 48,000 47,931 52,000 50,657 52, % Franchise Fees - Telephone Pole Renta 2,230 2,230 2, , % Franchise Fees - Cable TV Pole Rental 4,020 4,020 4, % Franchise Fees - Solid Waste 49,000 40,814 49,000 40,838 41, % Animal Licenses/Misc % Fed Pymts In Lieu of Taxes 2,976 3,122 3,100 2,582 3, % State Grants - Public Safety 4,250 35,636 4,250 3,611 4, % State Revenue Sharing 95,498 96,965 97,305 97,305 98, % FL Revenue Sharing-8C Fuel 44,250 46,711 44,693 44,693 47, % Mobile Home Licenses Tax 2,500 2,682 2,500 3,002 3, % Alcoholic Beverage Licenses 1,200 1,335 1,300 1,237 1, % Local Govt 1/2 Cent Sales Tax 116, , , , , % FDOT - Traffic Signal Maintenance 9,074 44,314 14,652 15,046 16, % FDOT - Highway Lighting Maint. 29,755-29,755 30,556 32, % Crossing Guards Levy County 5,625 5,811 5,625 5,265 5, % County Fire Services 228, , , , , % Other Fire Services n/a Land Development Regulation Fees 5,000 3,348 5,000 13,117 9, % Pub Safety: Misc. Police Sve 2,500 2,398 2,500 2,141 2, % Rent - Building 4,200 3,600 4,200 3,600 3, % Parks Application Fee-Nonrefund % Parks Use Fee % Fines & Forfeitures 10,000 8,712 10,000 9,715 10, % Fines - Parking Violations (City) % Court Fees % Code Enforcement Fees ,229 8,500 n/a Miscellaneous Income 10,000 2,860 10,000 2,602 8, % Misc. Reimbursement Police Dept 100 1, % Interest Income 4,500 3,092 5,784 2,772 12, % Disposition of Fixed Assets - 2, n/a City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 7

20 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 REVENUES/SOURCES (continued) Disposition of Scrap Materials 1,000-1,000 1,000 1, % Utility Fund Contribution 638, , , , , % Loan Repayment ,869 n/a Sale of General Fixed Assets 1,000 7,000 1,500 1,500 1, % Insurance Claim Refund - 41,652-1,912 - n/a Donations - 2,750 2,500 2,374 2, % Use of Fund Balance 124, ,642-21, % TOTAL REVENUES/SOURCES 2,726,304 2,670,045 3,161,719 2,760,160 2,920, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 8

21 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES CITY COUNCIL Payroll Taxes 1,278 1,264 1,278 1,253 1, % Retirement 1,500 1,500 1,500 1,500 1, % Worker's Compensation % Executive Salaries 15,600 15,400 15,600 15,257 15, % Other Salaries & Wages - Poll 1,100-1,100-1, % Total Personal Services 19,832 18,518 19,843 18,375 19, % Professional Services % Other Contractual Services 1,000 1,144 1, , % Travel & Per Diem 1,000 1,445 1,000 1,046 1, % Telephone % Postage % Insurance 7,485 7,427 6,649 5,911 7, % Dues & Subscriptions 1, ,000 1,331 1, % Advertising 2, ,500 3,118 3, % Training & Seminars 1, , , % Operating Supplies 1,500 2,420 1,500 1,500 1, % Total Operating Expenditures 17,545 14,682 16,709 14,943 17, % TOTAL CITY COUNCIL 37,377 33,201 36,552 33,318 37, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 9

22 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) LEGAL SERVICES Professional Services - City Attorney 34,000 32,632 34,000 33,009 35, % Professional Services - Other Legal 2,000-2,000-1, % TOTAL LEGAL SERVICES 36,000 32,632 36,000 33,009 36, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 10

23 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) ADMINISTRATION Overtime , % Payroll Taxes 7,297 7,132 7,297 7,837 5, % Retirement 7,790 8,251 10,192 11,065 4, % Life & Health Insurance 13,629 17,038 15,194 21,382 9, % Worker's Compensation 2,156 2,157 2,220 2,220 1, % Drug Testing % Unemployment Compensation 1,200-1,200-1, % Salaries & Wages 94, ,745 94, ,794 68, % Total Personal Services 127, , , ,450 90, % Auditing Fees 8,050 9,109 8,050 8,050 9, % Other Contractual Services 15,958 18,638 15,958 15,958 13, % Financial Services 42,346 40,118 43,617 44,414 43, % Information Technology Services 3,698 10,904 10,000 7,839 6, % Software Maintenance ,157 n/a Travel & Per Diem 1,300 4,701 3,000 3,000 3, % Telephone 12,000 11,729 12,000 6,586 9, % Postage 2,500 1,785 2,500 2,851 2, % Utility Services 7,500 7,525 7,500 5,079 7, % Insurance - Other 3,853 3,823 3,423 3,043 3, % Office Supplies - 1,486-1,354 - n/a Repairs & Maintenance 100 1, % Dues & Subscriptions 1,775 1,679 1,775 1,775 1, % Building Maintenance 9,000 18,975 9,000 9,000 9, % Advertising & Promotions 4,500 9,327 4,500 4,500 4, % Miscellaneous Expense 5,000 11,553 5,000 10,898 5, % Training-Schools & Seminars 1, ,500 1,326 1, % Materials & Supplies 13,000 13,238 13,000 15,891 13, % Total Operating Expenditures 132, , , , , % Interest Expense - City Hall ,716 n/a Debt Service - City Hall ,084 n/a Debt Service - Repayment ,667 n/a Total Debt Service ,466 n/a TOTAL ADMINISTRATION 259, , , , , % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 11

24 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) PLANNING & ZONING Overtime ,500 n/a Payroll Taxes 2,096 1,840 2,114 2,063 3, % Retirement 1,884 1,679 2,715 2, % Life & Health Insurance 5,296 4,258 5,585 5,807 7, % Worker's Compensation , % Salaries & Wages 27,400 24,184 27,640 27,040 43, % Total Personal Services 37,298 32,586 38,702 38,227 57, % Professional Serv Comp Plan 5,000 18,750 5,000 5,000 5, % Contractual Services 2,000 8,335 4,000 4,000 4, % Postage % Office Supplies % Dues & Subscriptions % Advertising % Travel & Per Diem 2, ,175 1,000 2, % Training Schools & Seminars 1, , , % Materials & Supplies 2,125 3,007 2,125 3,569 2, % Total Operating Expenditures 15,112 32,666 17,112 15,047 17, % TOTAL PLANNING & ZONING 52,410 65,252 55,813 53,274 75, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 12

25 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) BUILDING PERMITS Overtime n/a Payroll Taxes % Retirement % Life & Health Insurance 1, % Worker's Compensation % Salaries & Wages 4,819 3,063 1,234 1,229 1, % Other Salaries & Wages - 1, n/a Total Personal Services 6,797 5,928 1,889 1,881 2, % Other Contractual Services 17,600 27,239 22,000 16,950 22, % Total Operating Expenditures 17,600 27,239 22,000 16,950 22, % TOTAL BUILDING PERMITS 24,397 33,167 23,889 18,831 24, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 13

26 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) POLICE DEPARTMENT Overtime 7,000 9,229 7,000 11,306 10, % Holiday Pay 14,000 15,132 14,000 18,423 14, % Overtime- Special Events 2,000 3,722 5,375 6,697 6, % Special Pay 12,420 10,405 13,980 9,334 12, % Payroll Taxes 46,175 47,845 47,005 45,192 51, % Retirement 92,793 93,770 96,057 95,238 98, % Life & Health Insurance 93,845 86,391 98,967 86,158 95, % Worker's Compensation 12,913 12,913 13,432 13,583 14, % Drug Testing 500 1, , % Preemployment Screening ,000 n/a Unemployment Compensation % Salaries & Wages 568, , , , , % Total Personal Services 850, , , , , % Professional Services 1,500 2,925 2,388 4,873 2, % Other Contractual Services 10,600 10,597 10,600 4,914 10, % Information Technology Services 7,397 7,107 3,698 7,375 5, % Software Maintenace - - 8,332 8,743 3, % Investigations % Travel & Per Diem % Telephone 10,000 7,794 6,000 7,162 6, % Postage % Utility Services 6,000 6,034 6,000 4,951 6, % Insurance - Other 27,215 26,864 24,226 22,297 26, % Printing & Binding 1, , , % Office Supplies 1, , , % Repairs & Maintenance (Equipment) 1, , , % Dues & Subscriptions 500 1, % Building Maintenance 3,000 3,984 3,000 3,681 5, % Miscellaneous Expense 1,000 5,141 2,000 2,759 4, % Training-Schools & Seminars 4, ,000-4, % Vehicle Repairs & Maintenance 20,000 26,077 20,000 28,701 25, % Materials & Supplies 8,500 8,575 8,500 12,598 8, % Vehicle Fuel 21,500 27,789 25,000 28,958 29, % Police Education Material ,000 n/a Generator Maintenance ,000 n/a Uniforms 5,500 5,347 5,500 1,811 5, % Total Operating Expenditures 131, , , , , % TOTAL POLICE DEPARTMENT 982,289 1,013,246 1,006, ,840 1,082, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 14

27 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) POLICE COMMUNICATIONS Overtime 4,000 7,359 4,000 7,922 6, % Holiday Pay 5,000 6,662 5,000 7,811 5, % Overtime - Special Events % Payroll Taxes 12,172 12,153 12,760 12,044 13, % Retirement 7,432 6,618 12,399 10,640 2, % Life & Health Insurance 23,511 26,640 24,783 32,613 23, % Worker's Compensation 3,406 3,406 3,686 3,686 3, % Drug Testing % Salaries & Wages 149, , , , , % Total Personal Services 205, , , , , % Other Contractual Services % Software Maintenace ,550 n/a Repairs & Maintenance % Travel & Per Diem % Training-Schools & Seminars , % Materials & Supplies 1, , , % Uniforms % Total Operating Expenditures 2,750 2,011 4,200 1,379 7, % TOTAL POLICE COMMUNICATIONS 208, , , , , % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 15

28 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT Overtime 500 3, ,286 1, % Overtime-Special Events % Holiday Pay % Payroll Taxes 2,791 3,478 3,062 1,935 3, % Retirement 2,068 2,176 3,246 3, % Life & Health Insurance % Worker's Comp % Drug Testing % Salaries & Wages 35,232 33,002 38,532 36,594 39, % Total Personal Services 42,315 44,242 47,414 44,974 46, % Utilities 2,300 1,471 2,300 2,757 2, % Telephone % Insurance - Other 2,310 2,292 2,052 1,824 2, % Vehicle Repairs & Maintenance 1, ,000 2,379 1, % Materials & Supplies ,073 1, % Vehicle Fuel 1,805 2,010 2,100 1,541 1, % Total Operating Expenditures 8,815 6,927 8,852 9,798 8, % TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 51,130 51,169 56,266 54,772 55, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 16

29 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) FIRE DEPARTMENT Overtime - Special Events 1,000-1,000 1,000 1, % Payroll Taxes 21,007 23,584 23,332 20,377 23, % Retirement 59,733 57,887 69,009 59,617 72, % Worker's Compensation 6,218 6,218 7,025 7,025 7, % Drug Testing/Physicals 750 1, , % Life & Health Insurance 3,115 3,780 3,285 3,253 1, % Salaries & Wages 273, , , , , % Total Personal Services 365, , , , , % Other Contractual Services - 1,066 1,000 1,277 1, % Information Technology Services 7,397 6,378 7,397 8,788 2, % Software Maintenace ,550 n/a Travel 1, ,000-1, % Telephone 1,968 2,045 3,768 1,913 3, % Postage % Utility Services 6,000 6,034 6,000 4,951 6, % Fire Prevention Education 1, ,000-1, % Insurance - Other 11,029 10,803 9,847 9,514 10, % Office Supplies 1, ,200-1, % Maintenance Of Equipment 6,000 2,324 6,000 1,234 6, % Equipment Inspection 2, ,500 2,597 2, % Dues & Subscriptions 3,500 2,399 5,700 2,788 5, % Building Maintenance 2, , , % Miscellaneous Expense 2,000 3,407 2,000 4,685 2, % Training-Schools & Seminars 4,000 2,178 3,000 4,157 4, % Vehicle Repairs & Maintenance 15,000 23,640 15,000 12,866 15, % Materials & Supplies 30,500 15,944 25,584 12,003 30, % Vehicle Fuel 16,000 13,592 18,000 13,866 18, % Uniforms 2,500 2,455 3,500 1,359 3, % Total Operating Expenditures 113,994 94, ,896 82, , % Debt Service - Principal Fire 19,649 20,145 34,519 19,959 19, % Debt Service - Interest Fire 3,732 3,236 18,146 3,421 3, % Debt Service - Fire Engine (repayment) ,100 n/a Total Debt Service 23,380 23,380 52,665 23,380 33, % TOTAL FIRE DEPARTMENT 502, , , , , % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 17

30 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) PUBLIC WORKS Overtime 900 3, ,717 5, % Overtime- Special Events ,000 1,247 3, % Payroll Taxes 10,359 11,185 10,701 9,640 12, % Retirement 9,187 9,577 13,254 11,626 3, % Life & Health Insurance 35,435 36,644 36,548 34,627 37, % Worker's Compensation 3,040 3,040 3,182 3,182 3, % Drug Test % Unemployment Compensation 500 2, % Salaries & Wages 133, , , , , % Other Salaries & Wages - 6, n/a Total Personal Services 194, , , , , % Telephone 2,700 2,437 2, , % Postage % Utility Services 30,000 27,832 30,000 26,338 30, % Insurance - Other 9,356 9,284 8,312 7,389 9, % Repairs & Maintenance 15,000 16,955 15,000 15,000 15, % Street Repair 2,500 2,593 2,500 1,937 6, % Miscellaneous Expense 1,000 2,759 1,000 3,162 1, % Training-Schools & Seminars % Vehicle Repairs & Maintenance 7,500 7,927 7,500 7,500 7, % Materials & Supplies 24,000 31,825 24,000 19,323 20, % Vehicle Fuel 18,500 20,861 18,500 18,500 18, % Safety Supplies 1, , , % Uniforms 1,000 1,003 1, , % Total Operating Expenditures 113, , , , , % TOTAL PUBLIC WORKS 307, , , , , % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 18

31 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) RECREATION/ ATHLETICS Overtime 50 1, , % Overtime-Special Events % Payroll Taxes % Retirement , % Life & Health Insurance 3,115 2,957 3,285 2,895 1, % Worker's Compensation % Salaries & Wages 8,590 8,457 10,903 8,194 6, % Total Personal Services 13,470 14,189 16,671 14,661 8, % Other Contractual Services 3,000 4,896 3,000 3,000 3, % Total Operating Expenditures 3,000 4,896 3,000 3,000 3, % TOTAL RECREATION/ATHLETICS 16,470 19,085 19,671 17,661 11, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 19

32 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) LIBRARY Other Contractual Services % Utilities 2,500 2,394 2,500 2,069 2, % Insurance % Building Maintenance 3,278 5,501 5,000 2,793 4, % Materials & Supplies % Total Operating Expenditures 7,386 9,347 9,023 6,351 8, % TOTAL LIBRARY 7,386 9,347 9,023 6,351 8, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 20

33 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) SPECIAL EVENTS Other Contractual Services 1,000-2,000 2,000 2, % Fireworks 8,500 8,850 8,500 8,500 8, % Miscellaneous Expense 1,300 2,631 1,300 1,300 1, % Materials & Supplies 1,500 1,078 1,500 1,500 1, % Total Operating Expenditures 12,300 12,559 13,300 13,300 13, % TOTAL SPECIAL EVENTS 12,300 12,559 13,300 13,300 13, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 21

34 General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) NON-DEPARTMENTAL Aid To Private Organizations 5,000 5,000 5,000 5,000 5, % Telephone % Utility Services , % Insurance - Other % Transfer To CRA 76,035 78,229 81,322 81,322 85, % Transfer to Capital Improvements Fund 124, , ,024 64, % Contingency 20,180-15,717 15,717 4, % TOTAL NON-DEPARTMENTAL 227,855 84, , , , % TOTAL EXPENDITURES (all departments) 2,726,304 2,723,334 3,161,719 2,864,499 2,920, % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 22

35 Airport Fund - FY 2018/19 Budget Total FY19 vs. FY18 REVENUES/SOURCES JPA Revenue $ 1,927,090 $ 274,806 $ 451,385 $ 451,385 $ 867, % Interest Income 400 1, ,028 1, % Sales Tax Collection Fee % Miscellaneous Income 22,000 34,345 22,000 18,988 20, % Hay Harvesting 4,144 4,144 4,144 4,144 4, % Building Rent 40,000 42,427 40,000 37,641 40, % Land Rent 87,178 98,253 92, , , % Equipment Rental % T-Hangar Rents 97,000 93,165 97,000 96, , % Avgas Fuel Sales 502, , , , , % Jet Fuel Sales 138, , , , , % Parking Revenue 35,000 42,816 44,000 48,107 52, % Office Rent 2,850-2, % Late Payments % Use of Fund Balance ,869 n/a TOTAL REVENUES/SOURCES 2,858,604 1,582,312 1,760,537 1,962,997 2,542, % EXPENDITURES/USES Overtime 2,000 5,568 2,000 4,144 2, % Payroll Taxes 13,114 11,958 13,988 12,215 16, % Retirement Contributions 9,046 9,217 14,714 14,303 4, % Health Insurance 21,027 20,668 30,388 31,710 29, % Worker's Compensation 3,851 3,851 4,231 4,936 4, % Drug Testing % Salaries & Wages 169, , , , , % Total Personal Services 218, , , , , % City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 23