ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED

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1 Functional Department Summary- All Operating Funds* Department ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED General Fund Fire/EMS 5,242,158 5,554,340 4,989,736 5,521,720 5,494,376 Police 3,933,758 4,223,989 3,893,474 4,674,366 4,699,895 Engineering 448, , , , ,709 Street 2,156,435 2,304,639 2,141,539 2,391,021 2,481,535 Parks 1,058,089 1,141,544 1,035,742 1,166,321 1,122,128 Cemetery 287, , , , ,611 General Services 1,036,265 1,000,018 1,067, ,960 1,261,813 Finance ,199 Transfers 2,024,071 2,076,639 2,823,185 2,884,207 3,072,181 Law 571, , , , ,027 Information Technology 484, , , , ,229 Historic Preservation 38,714 44,619 38,740 66,365 - Building Maintenance - 60, , , ,856 Airport 1,835,994 1,385,733 1,435,741 1,605,218 1,516,326 Library 716, , , , ,823 Special Alcohol/Drug 22,979 22,199 20,338 30,000 22,000 Special Highway 495, , , , ,000 Special Liability 65,125 71,176 74,102 88,000 85,600 Special Parks & Rec 22,979 22,199 20,338 30,000 22,000 Convention & Visitors 220, , , , ,800 GO Bond & Interest 4,582,544 4,512,425 4,387,196 5,013,428 4,699,687 Waste Water Bond & Interest 545,589 1,418,497 2,145,747 2,420,747 2,588,587 Waterworks Bond & Interest 541, , , , ,155 Solid Waste 1,818,890 1,696,789 1,752,465 1,937,150 1,918,089 Wastewater 8,439,794 8,333,645 7,708,413 8,593,608 8,686,270 Waterworks 4,592,645 5,794,865 4,499,279 5,452,181 5,395,367 Cemetery Endowment Greenwood ,000 10,000 Cemetery Endowment Restlawn ,000 10,000 Fire/Police Pension 4, Special Law Enforcements 43,512 70,903 76, , ,000 Internal Service Fund 956, , ,346 1,088, ,579 Golf Course Fund 1,291,745 1,190,718 1,123,350 1,267,709 1,182,723 Meridian Conference Center 493, , , , ,413 Grand Total 43,973,175 46,065,210 44,542,030 50,444,794 51,703,978 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 57

2 Summary by Operating Fund - Revenue and Expenditures* 2014 Actual 2015 Actual 2016 Actual 2017 Adopted 2018 Adopted REVENUE EXPENDITURE REVENUE EXPENDITURE REVENUE EXPENDITURE REVENUE EXPENDITURE REVENUE EXPENDITURE General Fund 17,581,976 17,281,731 17,983,279 18,210,183 17,806,695 18,043,433 18,896,740 19,857,266 21,086,769 21,625,559 Airport 1,948,961 1,835,994 1,377,237 1,385,733 1,406,893 1,435,741 1,596,603 1,605,218 1,538,653 1,516,326 Community Development Library 732, , , , , , , , , ,823 Special Alcohol/Drug 22,979 22,979 22,199 22,199 20,338 20,338 30,000 30,000 22,000 22,000 Special Highway 495, , , , , , , , , ,000 Special Liability 85,353 65,125 46,420 71,176 40,951 74,102 57,918 88,000 79,245 85,600 Special Parks & Rec 22,979 22,979 22,199 22,199 20,338 20,338 30,000 30,000 22,000 22,000 Convention & Visitors 219, , , , , , , , , ,800 GO Bond & Interest 4,347,619 4,582,544 4,360,280 4,512,425 4,460,334 4,387,196 4,711,436 5,013,428 4,475,214 4,699,687 Waste Water B & I 2,886, ,589 2,873,454 1,418,497 2,763,098 2,145,747 2,541,387 2,420,747 2,559,387 2,588,587 Waterworks B & I 541, , , , , , , , , ,155 Solid Waste 1,886,440 1,818,890 1,951,091 1,696,789 1,960,967 1,752,465 2,140,598 1,937,151 2,199,894 1,918,089 Wastewater 8,245,439 8,439,794 8,423,449 8,333,645 7,881,194 7,708,413 7,452,000 8,593,608 7,743,095 8,686,270 Waterworks 4,866,871 4,592,645 4,891,527 5,794,865 4,612,468 4,499,279 4,893,050 5,452,181 4,911,300 5,395,367 Cemetery Endowment- Greenwood - - 8,230-7, ,000 10,000 10,000 Cemetery Endowment- Restlawn , ,000 Fire/Police Pension 8 4, Special Law Enforcement 96,374 43, ,233 70, ,516 76, , ,000 92, ,000 Internal Service Fund 933, , , , , ,346 1,061,720 1,088,308 1,129, ,579 Golf Course Fund 1,212,291 1,291,745 1,669,401 1,190,718 1,559,340 1,123,350 1,228,070 1,267,709 1,117,555 1,182,723 Merdian Conference Ctr 323, , , , , , , , , ,413 Grand Total 46,451,273 43,973,175 47,335,817 46,065,210 45,779,722 44,542,030 47,642,831 50,444,795 49,864,397 51,703, Budget Book Page 58

3 DEPARTMENT REVENUE SUMMARY BY SOURCE- ALL FUNDS* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED GENERAL FUND REVENUE Taxes 12,875,652 13,014,418 12,944,206 13,351,079 14,041,262 Intergovernmental 50, ,697 32,620 32,000 32,000 License & Permits 174, , , , ,300 Charges for Services 1,453,822 1,500,191 1,747,265 1,676,750 1,811,300 Fines, Forfeitures & Penalties 592, , , , ,000 Uses of Money 7,479 8,473 31,622 10,300 40,500 Other Revenue 479, , , , ,550 Transfers In 1,940,867 2,017,204 1,948,506 2,563,436 3,865,857 Total 17,574,257 17,983,279 17,806,695 18,896,740 21,086,769 AIRPORT OPERATIONS Taxes 86,174 84,915 84,967 91,703 81,253 Sales & Rentals 1,855,835 1,282,260 1,313,477 1,498,000 1,449,900 Charges & Other Revenue 6,952 10,062 8,449 6,900 7,500 Total 1,948,961 1,377,237 1,406,893 1,596,603 1,538,653 COMMUNITY DEVELOPMENT FUND Uses of Money Total LIBRARY FUND Taxes 732, , , , ,244 Total 732, , , , ,244 SPCL ALCOHOL/DRUG FUND Taxes 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 SPCL HIGHWAY FUND Receipts from the State 495, , , , ,000 Total 495, , , , ,000 SPCL LIABILITY FUND Taxes 30,415 18,950 2,514 19,481 24,307 Transfers In 54,938 27,470 38,437 38,437 54,938 Total 85,353 46,420 40,951 57,918 79,245 SPCL PARKS/RECREATION Taxes 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 CONVENTION / VISITORS Taxes 219, , , , ,800 Total 219, , , , ,800 G.O. BOND INTEREST FUND Taxes 285, , , , ,796 Special Receipts 1,251,776 1,370,373 1,241,825 1,355,233 1,332,958 Transfers In 2,810,597 2,738,865 2,740,238 2,732,562 2,348,460 Total 4,347,619 4,360,280 4,460,334 4,711,436 4,475,214 WASTEWATER B&I Other Revenue 21,000 21,000 21,000 21,000 21,000 Transfers In 2,865,659 2,852,454 2,742,098 2,520,387 2,538,387 Total 2,886,659 2,873,454 2,763,098 2,541,387 2,559, Budget Book Page 59

4 DEPARTMENT REVENUE SUMMARY BY SOURCE- ALL FUNDS* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED WATERWORKS BOND & INTEREST Transfers In 541, , , , ,155 Total 541, , , , ,155 SOLID WASTE Solid Waste 1,886,440 1,951,091 1,960,967 2,140,598 2,199,894 Total 1,886,440 1,951,091 1,960,967 2,140,598 2,199,894 WASTEWATER Waste Water Revenue 8,245,439 8,423,449 7,881,194 7,452,000 7,743,095 Total 8,245,439 8,423,449 7,881,194 7,452,000 7,743,095 WATERWORKS Waterworks Revenue 4,804,215 4,838,983 4,588,611 4,841,050 4,879,300 Other Revenue 62,656 52,544 23,857 52,000 32,000 Total 4,866,871 4,891,527 4,612,468 4,893,050 4,911,300 CEMETERY ENDOWNMENT RESTLAWN Lot Sales Total CEMETERY ENDOWNMENT GREENWOOD Lot Sales - 8,230 7,928-10,000 Total - 8,230 7,928-10,000 FIRE/POLICE PENSION Use of Money Total SPECIAL LAW ENFORCEMENT Special Revenue 96, , , ,000 92,500 Total 96, , , ,000 92,500 INTERNAL SERVICE FUND Rental Revenue 55,000 50,178 49,860 45,000 55,000 Fuel Sales 416, , , , ,000 Other Revenue 346, , , , ,700 Transfers In 116, , , , ,620 Total 933, , ,099 1,061,720 1,129,320 SAND CREEK GOLF COURSE Golf Revenue 1,212,291 1,669,401 1,559,340 1,228,070 1,117,555 Total 1,212,291 1,669,401 1,559,340 1,228,070 1,117,555 Merdian Coonference Center Meridian Revenue 323, , , , ,516 Total 323, , , , ,516 Grand Total 46,443,554 47,335,817 45,779,722 47,642,831 49,864,397 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 60

5 DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED General Fund Personal Services 11,167,881 11,542,274 11,514,810 13,088,216 14,248,024 Contractual Services 2,021,719 2,092,477 2,230,530 2,256,892 2,640,169 Commodities & Supplies 906,163 1,057, , ,498 1,054,723 Vehicle Operating 489, , , , ,462 Capital Outlay 114, , ,009 85,356 87,000 Transfer Out 2,581,302 2,989,554 2,823,185 2,909,207 3,072,181 Total 17,281,731 18,210,183 18,043,436 19,857,265 21,625,559 Airport Fund - Ops Personal Services 156, , , , ,239 Contractual Services 38,670 47,146 47,907 40,900 40,750 Commodities & Supplies 12,747 15,136 5,354 6,600 5,550 Vehicle Operating 19,532 12,354 25,680 22,500 24,000 Capital Outlay Transfer Out 18,000-18,000 18,500 18,500 Total 244, , , , ,039 Airport Fund - FBO Personal Services 153, , , , ,053 Contractual Services 57,553 34,028 40,255 43,650 40,600 Commodities & Supplies 902, , , , ,350 Vehicle Operating 14,577 4,336 1,532 4,000 3,000 Capital Outlay Transfer Out 8,317-8,500 13,500 14,000 Total 1,136, , , , ,003 Airport Fund - Industrial Park Personal Services 35,165 38,957 33,579 41,042 40,786 Contractual Services 108, , , , ,600 Commodities & Supplies 664 (9,902) 8,367 7,850 7,800 Vehicle Operating 1,589 3, ,500 2,000 Capital Outlay Transfer Out 309, , , , ,098 Total 454, , , , ,284 Total Airport 1,835,994 1,385,733 1,435,741 1,605,218 1,516,326 Library Fund Transfer Out 716, , , , ,823 Total 716, , , , ,823 Special Alcohol/Drug Transfer Out 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 Special Highway Transfer Out 495, , , , ,000 Total 495, , , , , Budget Book Page 61

6 DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Special Liability Contractual Services 65,125 71,176 74,102 88,000 85,600 Total 65,125 71,176 74,102 88,000 85,600 Special Parks & Rec Transfer Out 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 Convention & Visitors Personal Services 38,095 52,101 53,882 59,579 59,164 Contractual Services 24,985 29,121 33,976 32,475 32,475 Commodities & Supplies 3,596 5,919 1,024 2,000 2,000 Transfer Out 153, , , , ,161 Total 220, , , , ,800 GO Bond & Interest Contractual Services 4,582,544 4,512,425 4,387,196 5,013,428 4,699,687 Total 4,582,544 4,512,425 4,387,196 5,013,428 4,699,687 Waste Water B & I Contractual Services 545,589 1,418,497 2,145,747 2,420,747 2,588,587 Total 545,589 1,418,497 2,145,747 2,420,747 2,588,587 Waterworks B & I Contractual Services 541, , , , ,155 Total 541, , , , ,155 Solid Waste Operations Personal Services 925, , , , ,117 Contractual Services 389, , , , ,565 Commodities & Supplies 15,633 17,182 8,667 19,585 19,585 Vehicle Operating 192, , , , ,695 Capital Outlay Transfer Out 295, , , , ,127 Total 1,818,889 1,696,789 1,752,465 1,937,150 1,918,089 Wastewater Fund Wastewater Admin/Billling Personal Services 1,262,800 1,286,356 1,247,665 1,475, ,074 Contractual Services 674, , , , ,825 Commodities & Supplies 19,845 16,686 47,346 52,750 57,550 Vehicle Operating 12,763 10,899 8,286 22,000 22,000 Capital Outlay - 10,033 14, , ,000 Transfer Out 5,450,593 5,428,090 4,656,519 4,525,045 5,229,003 Total 7,420,656 7,333,937 6,642,720 6,917,726 6,869,452 Wastewater Plant Operations Personal Services 269, , , , ,747 Contractual Services 376, , , , ,550 Commodities & Supplies 30,198 33,962 44,583 65,225 60,500 Vehicle Operating 29,141 15,914 11,540 37,000 37,000 Capital Outlay - 2,796-3,000 3,000 Transfer Out 313, , , , ,021 Total 1,019, ,708 1,065,693 1,675,882 1,816,818 Total Wastewater 8,439,792 8,333,645 7,708,413 8,593,608 8,686, Budget Book Page 62

7 Waterworks Fund DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Waterworks Admin/Billing Personal Services 941, , ,463 1,054, ,982 Contractual Services 553, , , , ,927 Commodities & Supplies 5,008 12,206 12,971 13,700 37,400 Vehicle Operating 14,512 9,941 11,151 21,000 - Capital Outlay ,000 5,000 Transfer Out 1,507,496 2,526,238 1,410,194 1,767,931 2,268,328 Total 3,022,253 4,057,686 2,951,319 3,493,031 3,446,637 Waterworks Distribution/Transmission Personal Services 472, , , , ,289 Contractual Services 291, , , , ,140 Commodities & Supplies 6,990 5,579 12,384 13,000 33,000 Vehicle Operating 33,527 26,872 23,266 39,000 21,000 Capital Outlay 17,365 10,500-20,000 20,000 Transfer Out 122, , , , ,800 Total 943,962 1,014, ,446 1,180,463 1,111,229 Waterworks Production Personal Services 141, , , , ,385 Contractual Services 338, , , , ,050 Commodities & Supplies 63,461 61,309 63,344 76,800 52,800 Vehicle Operating 8,133 11,577 10,141 15,000 39,000 Capital Outlay 34,012 74,865 15,660 90,000 65,000 Transfer Out 40,903 37,102 42,035 50,035 81,266 Total 626, , , , ,501 Total Water 4,592,647 5,794,865 4,499,279 5,452,181 5,395,367 Cemetery Endowment- Greenwood Capital Outlay ,000 10,000 Total ,000 10,000 Cemetery Endowment- Restlawn Capital Outlay ,000 10,000 Total ,000 10,000 Fire/Police Pension Personal Services 4, Transfer Out Total 4, Special Law Enforcement Contractual Services 43,512 70,903 76, , ,000 Total 43,512 70,903 76, , ,000 Internal Service Fund Service Center Operations Personal Services 67,709 87,079 53, ,527 67,877 Contractual Services 34,984 40,726 49,037 46,920 49,695 Commodities & Supplies 13,382 12,886 17,729 21,455 21,455 Vehicle Operating 40,155 44,586 39,414 50,580 42,080 Capital Outlay Transfer Out 79, ,000 55,000 81, ,654 Total 235, , , , , Budget Book Page 63

8 DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Stores Operations Personal Services 141, , , , ,488 Contractual Services ,600 1,600 Commodities & Supplies 579, , , , ,730 Vehicle Operating Capital Outlay Transfer Out Total 721, , , , ,818 Total Internal Service Fund 956, , ,346 1,088, ,579 Sand Creek Golf Course Personal Services 645, , , , ,003 Contractual Services 468, , , , ,364 Commodities & Supplies 177, , , , ,356 Vehicle Operating Capital Outlay ,717 80,000 20,000 Transfer Out Total 1,291,745 1,190,718 1,123,350 1,267,709 1,182,723 Meridian Conference Center Personal Services 293, , , , ,147 Contractual Services 197, , , , ,146 Commodities & Supplies ,728 72,819 97,120 Vehicle Operating Capital Outlay 2,478-10,551 81,000 - Transfer Out Total 493, , , , ,413 Grand Total 43,973,175 46,065,210 44,542,030 50,444,794 51,703,978 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 64

9 COMBINED REVENUE & EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* ACTUAL ACTUAL ADOPTED ADOPTED ADOPTED Revenues Taxes 14,275,538 14,492,105 14,525,504 15,257,885 16,072,662 Intergovernmental 50, ,697 32,620 32,000 32,000 License & Permits 174, , , , ,300 Charges for Services 1,453,822 1,500,191 1,747,265 1,676,750 1,811,300 Fines, Forfeitures & penalties 592, , , , ,000 Other Revenue 909, , , ,675 1,030,250 Charges & Other Revenue 6,952 10,062 8,449 6,900 7,500 Fuel Sales 416, , , , ,000 Rental Revenue 55,000 50,178 49,860 45,000 55,000 Sales/Rentals 1,855,835 1,290,990 1,321,800 1,498,000 1,460,400 Solid Waste 1,886,440 1,951,091 1,960,967 2,140,598 2,199,894 Special Receipts 1,251,776 1,370,373 1,241,825 1,355,233 1,332,958 Special Revenue 96, , , ,000 92,500 Golf Course Revenue 1,212,291 1,669,401 1,559,340 1,228,070 1,117,555 Waterworks Revenue 4,804,215 4,838,983 4,588,611 4,841,050 4,879,300 Wastewater Revenue 8,245,439 8,423,449 7,881,194 7,452,000 7,743,095 Use of Money 7,673 8,677 31,883 10,600 40,750 Meridian Center Revenue 323, , , , ,516 Transfer In 8,330,178 8,212,203 8,005,489 8,617,597 9,530,417 Receipts from State 495, , , , ,000 46,443,554 47,335,817 45,779,722 47,642,831 49,864,397 Expenditures Personal Services 16,716,867 17,011,516 16,934,388 19,466,205 18,812,375 Contractual Services 11,355,657 12,178,613 12,945,604 14,489,627 14,879,485 Commodities & Supplies 2,737,881 2,261,774 2,224,096 2,756,657 2,563,919 Vehicle Operating 856, , , , ,237 Capital Outlay 168, , , , ,000 Transfer Out 12,137,440 13,682,299 11,539,719 12,220,835 14,118,962 43,973,175 46,065,210 44,542,030 50,444,795 51,703,978 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 65

10 TAXES Revenue By Source- General Fund* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED AD VALOREM PROPERTY TAX 4,710,032 4,870,391 4,731,634 5,426,010 5,714,293 AD VALOREM DELINQUENCY (258,381) (272,109) AD VALOREM TAX REDUCTION BACK TAX COLLECTIONS 112, ,549 83, , ,000 ESCAPE TAX MOTOR VEHICLE TAX 523, , , , ,608 COMM MOTOR VEHICLE TAX 9,261 14,923 17,912 15,116 19,950 RECREATIONAL VEHICLE TAX 5,178 5,839 6,811 5,493 6,841 16/20M VEHICLE TAX 1,661 1, ,016 VEHICLE RENTAL TAX 3,799 4,274 4,651 4,183 4,500 WATERCRAFT TAX - 1,582 3,158 2,511 2,843 PRIVATE CLUB LIQUOR TAX 22,979 22,199 20,337 30,000 30,000 PC LIQ TAX PROJECTED SHORTFALL (10,000) (10,000) LOCAL SALES TAX 2,018,540 2,035,864 2,020,257 2,131,500 2,230,000 LOCAL SALES TAX - SPECIAL 3,065,472 3,086,918 3,189,371 3,100,000 3,300,000 IN-LIEU-OF-TAX/SERVICE FEE 21,593 18,623 21,169 22,838 22,500 IN-LIEU-OF-TAX - SANITATION 93,110 96,756 98, , ,895 IN-LIEU-OF-TAX - SEWER 403, , , , ,817 IN-LIEU-OF-TAX - WATER 243, , , , ,109 FRANCHISE TAX 1,641,767 1,533,036 1,549,594 1,522,500 1,550,000 TOTAL 12,875,650 13,014,418 12,944,206 13,351,079 14,041,263 INTERGOVERNMENTAL HIGHWAY CONNECTING LINK 32,598 32,598 32,620 32,000 32,000 FEMA REVENUE 17, STATE/LOCAL REVENUE SHARING - 87, TOTAL 50, ,697 32,620 32,000 32,000 LICENSES & PERMITS BUILDING PERMITS 80, ,553 93, , ,000 BUSINESS LICENSES 47,437 40,340 47,162 50,000 50,000 CAT LICENSES CONSTRUCTION PERMITS DOG LICENSES 6,092 6,491 5,826 7,500 5,850 ELECTRICAL PERMITS 6,837 7,123 4,886 7,500 7,500 EXCAVATION PERMITS FIREWORKS SALES PERMITS 21,000 25,000 22,500 25,000 22,500 MECHANICAL PERMITS 4,023 4,005 3,643 5,000 4,000 PLUMBING PERMITS 5,771 6,137 6,003 6,000 6,500 MISCELLANEOUS PERMITS , STORMWATER PERMITS SIGN PERMITS 1,498 1,393 3,503 2,200 3,000 TOTAL 174, , , , ,300 CHARGES FOR SERVICES AMBULANCE FEES 774, , ,427 1,000,000 1,000,000 ADMINISTRATIVE FEES 120, , , , ,000 BUILDING INSPECTION - OUTSIDE 6,739 6,739 6,739 6,500 6,700 CEMETERY SERVICES 54,365 49,480 54,445 60,000 60,000 ENGINEERING SERVICES 4,733 28,954 23,604 25,000 40,000 EXCAVATION BACKFILL 17,053 8,157 94,874 25,000 25,000 OTHER CHARGES FOR SERVICES 3,375 3,700 9,105-9,500 PLANNING SERVICES RURAL AMBULANCE SERVICE 26,657 27,461 28,726 25,000 30,000 RURAL FIRE SERVICE 446, , , , ,000 TOTAL 1,453,822 1,500,191 1,747,265 1,676,750 1,811, Budget Book Page 66

11 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED FINES, FORFEITURES, & PENALTIES MUNICIPAL COURT FINES 592, , , , ,000 MUNICIPAL COURT FEES MUNICIPAL COURT DRUG TEST FEES ADSAP FEES TOTAL 592, , , , ,000 USE OF MONEY INTEREST-CEMETERY ENDOWMENT INTEREST-IDLE FUNDS 7,451 8,417 31,431 10,000 40,000 INTEREST-MAUSOLEUM TRUST FUND TOTAL 7,479 8,474 31,622 10,300 40,500 OTHER REVENUE EMERGENCY ASSISTANCE FRANCHISE - - HARVEY CO AMBULANCE ASSISTANCE 418, , , , ,000 OTHER REVENUE 28,891 26,370 16,792 25, ,000 RENT - LAND 4,576 3,536 4,576 4,000 4,000 RENTALS 4,676 2,728-4,000 - RETURNED CHECK CHARGE SALE OF CEMETERY LOTS 22,742 19,739 19,142 22,500 22,500 SALE OF PROPERTY STORAGE FEES TOTAL 479, , , , ,550 TRANSFER IN TFR FROM CAPITAL IMPR RES FUND - 100, , ,176 TFR FROM SOLID WASTE 120,000 80,000 80,000 80,000 80,000 TFR FROM SOLID WASTE-PERSONNEL 32,428 34,555 39,904 57, ,803 TFR FROM WASTEWATER 570, , , , ,000 TFR FROM WASTEWATER-PERSONNEL 64,857 69,111 79, , ,408 TFR FROM SPECIAL PARKS/REC 22,979 22,199 20,337 30,000 22,000 SPEC PARKS/REC PROJ SHORTFALL - - (10,000) (1,800) TFR FROM SPECIAL HIGHWAY FUND 495, , , , ,000 SPEC HWY PROJECTED SHORTFALL - - (25,750) (15,720) TFR FROM WATERWORKS 570, , , , ,000 TFR FROM WATERWORKS-PERSONNEL 64,857 69,111 79, , ,338 TFR FROM INT SERVICE-PERSONNEL ,651 TOTAL 1,940,867 2,017,204 1,948,506 2,563,436 3,865,856 Grand Total 17,574,257 17,983,279 17,806,695 18,896,740 21,086,769 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 67

12 Functional Department Summary- General Fund* ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Fire/EMS Personal Services 4,528,717 4,662,650 4,474,889 4,977,090 4,916,876 Contractual Services 153, , , , ,601 Commodities & Supplies 134, , , , ,499 Vehicle Operating 104,505 92,100 96, , ,400 Capital Outlay 27,990 61,059 51,838 55,000 55,000 Transfer Out 293, , , , ,020 Total 5,242,158 5,554,340 5,356,549 5,876,534 5,862,396 Police Personal Services 3,275,011 3,397,573 3,379,318 4,050,174 4,033,501 Contractual Services 303, , , , ,380 Commodities & Supplies 45,811 64,734 66,707 72,325 80,050 Vehicle Operating 142, , , , ,964 Capital Outlay 2, ,000 Transfer Out 165, , , , ,781 Total 3,933,759 4,223,989 4,139,751 4,924,580 4,992,676 Engineering Personal Services 382, , , , ,709 Contractual Services 29,484 18,744 27,707 59,000 53,100 Commodities & Supplies 7,224 8,200 3,739 11,500 9,500 Vehicle Operating 7,858 6,822 5,445 8,000 8,400 Capital Outlay Transfer Out 21,333 16,000 20,000 47,000 28,101 Total 448, , , , ,810 Street Personal Services 990,135 1,013,004 1,020,556 1,202,855 1,278,113 Contractual Services 578, , , , ,190 Commodities & Supplies 442, , , , ,534 Vehicle Operating 162, , , , ,698 Capital Outlay Transfer Out (17,826) 90,502 4,841 (74,343) (47,654) Total 2,156,435 2,304,639 2,146,380 2,316,678 2,433,881 Parks Personal Services 705, , , , ,078 Contractual Services 80, , , , ,050 Commodities & Supplies 88, ,846 73,578 76,000 86,000 Vehicle Operating 55,065 50,160 46,815 65,000 55,000 Capital Outlay 84,803 56,899 26,373 30,000 30,000 Transfer Out 44,443 16,594 16,831 (51,032) (1,646) Total 1,058,089 1,141,544 1,052,574 1,115,289 1,120,482 Cemetery Personal Services 202, , , , ,911 Contractual Services 25,871 21,911 28,908 26,750 26,750 Commodities & Supplies 10,595 9,868 14,066 19,950 19,950 Vehicle Operating 15,436 10,606 7,921 17,000 17,000 Capital Outlay (33) 1,027 16, Transfer Out 32,573 20,185 21,033 21,033 21,059 Total 287, , , , , Budget Book Page 68

13 Functional Department Summary- General Fund* ACTUAL ACTUAL ADOPTED ADOPTED ADOPTED Administrative Personal Services 320, , , , ,362 Contractual Services 688, , , , ,751 Commodities 25,393 50,747 38,361 33,250 25,700 Vehicle Operating 1,350 1,350 1,350 1,350 - Capital Outlay - - 7, Transfers Out 2,024,071 2,076,639 2,085,867 2,300,000 2,350,000 Total 3,060,336 3,076,657 3,152,971 3,198,959 3,611,813 Law Personal Services 506, , , , ,140 Contractual Services 43,745 43,619 83,594 47,210 66,347 Commodities & Supplies 3,028 2,645 3,852 2,540 2,540 Vehicle Operating Capital Outlay Transfer Out 18,375 11,520 11,520 11,520 11,520 Total 571, , , , ,547 Information Technology Personal Services 226, , , , ,279 Contractual Services 111,908 89, ,067 85, ,950 Commodities & Supplies 145, , , , ,000 Transfer Out - 50,000 50,000 50,000 50,000 Total 484, , , , ,229 Historic Preservation Personal Services 29,129 32,207 29,013 52,914 - Contractual Services 6,495 10,247 8,849 10,700 - Commodities & Supplies 3,090 2, ,750 - Total 38,714 44,619 38,741 66,364 - Building Maintenance Personal Services ,830 81, ,606 Contractual Services - 52, , , ,250 Commodities & Supplies - 8,063 4,930 3,750 7,000 Total - 60, , , ,856 Finance/Human Resources Personal Services ,449 Contractual Services ,800 Commodities & Supplies ,950 Transfer Out Total ,199 Grand Total 17,281,731 18,210,183 18,043,433 19,857,266 21,625,559 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 69

14 DEPARTMENT/POSITION F/P STAFFING LEVELS FIRE/EMS STAFFING TABLE FIRE/EMS STAFFING TABLE Chief F Deputy Chief F Battalion Chief F Fire Marshal F Captain F Lieutenant F Lt. Paramedic F FF/EMT I F FF/EMT II F FF/Paramedic II F FF/EMT F FF/Paramedic F Account Clerk III F Account Clerk III P Information Technology P Total Part Time Total Full Time POLICE STAFFING TABLE Chief of Police F Deputy Chief F Lieutenant F Detective F Master Police Officer F Police Officer F Police Officer P Corporal F Animal Control F Parking Control P Dispatcher F Records Clerk F Secretary F Admin Assistant / Records Supervisor F Office Manager F Sergeant F Crossing Guard P Support Services Coordinator P Warrant/Bailiff Officer F Total Part Time Total Full Time Budget Book Page 70

15 DEPARTMENT/POSITION F/P STAFFING LEVELS ENGINEERING STAFFING TABLE City Engineer/Director Public Works F Engineer II F Building & Zoning Administrator F Engineer F Engineering Technician F Commercial Bldg. Inspector P Building Inspector F Environmental Control Officer F Storm Water Technician F Bdlg. Maint. Supervisor F Bldg. Maint. Specialist F Bldg. Maint. Asst./Janitor F Engineering Admin. Asst. F Total Part Time Total Full Time STREET MAINTENANCE STAFFING TABLE Street/Sanitation Superintendent F Street Services Supervisor F Street Supervisor F Equipment Operator IV F Equipment Operator II F Maintenance Worker III F Maintenance Worker I F Traffic Control Technician F Total Full Time PARKS Park Superintendent F Park Supervisor F Park Horticulturist F Maintenance Worker IV F Maintenance Worker III F Maintenance Worker II F Maintenance Worker I F Part-time Maintenance Worker I P Total Part Time Total Full Time Budget Book Page 71

16 DEPARTMENT/POSITION F/P STAFFING LEVELS CEMETERY Park Superintendent F Park Supervisor F Park Horticulturist F Maintenance Worker IV F Maintenance Worker III F Maintenance Worker II F Maintenance Worker I F Part-time Maintenance Worker I P Total Part Time Total Full Time ADMINISTRATION STAFFING TABLE Mayor P Vice Mayor P Commissioner P City Manager F Assistant City Manager F City Clerk F Finance Director F Public Information Officer F Director of Communications & PIO F Community Advancement Coordinator F Director of Administrative Services F Director of Planning & Development F Director Human Resources F Assistant Finance Director F Assistant Human Resource Director F Senior Accountant F Billing Supervisor F Controller F Risk Manager F Account Clerk I F Account Clerk II F Account Clerk III F Administrative Secretary F Admin. Asst./Deputy Clerk F Personnel Clerk F Total Part Time Total Full Time Budget Book Page 72

17 DEPARTMENT/POSITION F/P STAFFING LEVELS INFORMATION TECHNOLOGY STAFFING TABLE IT Manager F Senior IT Technician F Total Full Time CONVENTION & VISITORS BUREAU STAFFING TABLE CVB Coordinator F Total Full Time HISTORIC PRESERVATION STAFFING TABLE Historic Preservation Planner F Total Full Time LAW STAFFING TABLE City Attorney F Assistant City Attorney/City Prosecutor F Executive Legal Assistant F Legal Secretary F Total Full Time MUNICIPAL COURT STAFFING TALE Municipal Court Administrator - Court CleF Deputy Court Clerk F Probation / Diversion Officer F Prosecutor's Clerk F Victim/Witness Coordinator F Judge P Prosecuting Attorney P Interpreter P Total Part Time Total Full Time AIRPORT STAFFING TABLE Airport Manager F Airport Operations Manager F Administrative Assistant II F Airport Line Supervisor F Airport Line Attendant I F Airport Line Attendant II F Airport Line Attendant III F Airport Supervisor F Total Full Time Budget Book Page 73

18 DEPARTMENT/POSITION F/P STAFFING LEVELS SANITATION SERVICES STAFFING TABLE Sanitation Services Supervisor F Equipment Operator III F Equipment Operator I F Refuse Collector (CDL) F Total Full Time WASTEWATER TREATMENT STAFFING TABLE Wastewater Plant Supervisor F Utility Supervisor F Waterworks Maintenance Worker IV F Waterworks Maintenance Worker II F Waterworks Maintenance Worker III F Equipment Operator I F Maintenance Worker III F Maintenance Worker I F Wastewater Plant Operator III F Wastewater Plant Operator II F Wastewater Plant Operator I F Wastewater Plant Lab Technician F Total Full Time WATER PRODUCTION STAFFING TABLE Water/Wastewater Superintendent F Utility Supervisor F Water Plant Operator F Water Plant Supervisor F Water/Wastewater Service Technician F Service Technician F Maintenance Worker II F Waterworks Maintenance Worker III F Maintenance Worker I F Water Plant Operator I F Waterworks Maintenance Worker IV F Equipment Operator F Utility Locator F Secretary I F Administrative Assistant F Waterworks Meter Reader F Total Full Time SERVICE CENTER DEPARTMENTAL STAFFING TABLE Automotive Technician F Office Manager F Administrative Assistant F Custodian F Total Full Time Grand Total City Part Time Grand Total City Full Time Budget Book Page 74

19 Property Tax Supported Non Property Tax Supported Revenues Taxes 14,041, , , ,800-16,072,663 Intergovernmental 32, ,000 License & Permits 201, ,300 Charges for Services 1,811, ,811,300 Fines, Forfeitures & penalties 500, ,000 Other Revenue 594,550 21, ,700 1,030,250 Charges & Other Revenue - 7,500-7,500 Fuel Sales - 726, ,000 1,301,000 Rental Revenue - 55,000 55,000 Sales/Rentals - 723,900 10, ,400 Solid Waste - 2,199,894 2,199,894 Special Receipts 1,332,958-1,332,958 Special Revenue - 92,500 92,500 Golf Course Revenue - 1,117,555 1,117,555 Waterworks Revenue - - 4,879,300 4,879,300 Wastewater Revenue - - 7,743,095 7,743,095 Use of Money 40, ,750 Meridian Center Revenue - 657, ,516 Transfer In 3,865,856 5,493,002 54, ,620 9,530,416 Receipts from State 525, ,000 Total Revenues 21,086,769 7,640,756 2,383, ,050 17,861,680 49,864,397 Expenditures General Fund 2018 Budget By Fund Type Special Revenue Funds Debt Service Funds Enterprise/ Internal Service Total All Operating Funds Personal Services 14,248, ,078 59,164 4,024,109 18,812,375 Contractual Services 2,640,169 7,894, ,550 32,475 3,993,862 14,879,485 Commodities & Supplies 1,054, ,700 2, ,246 2,563,669 Vehicle Operating 523,462-29, , ,237 Capital Outlay 87, , ,000 Transfer Out 3,072,181-1,026, ,411 9,222,199 14,119,212 Total Expenditures 21,625,559 7,894,429 2,375, ,050 18,916,191 51,703,978 Revenue over (under) (538,790) (253,673) 7,393 - (1,054,511) (1,839,581) *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 75

20 Statement of Cash Flows and Changes in Fund Balance Proprietary Funds Year Ended December 31, 2014 Business Type Activities Enterprise Funds Sewer Sanitation Waterworks Golf Course Total Governmental Activities Internal Service Funds Cash flows from operating activities Cash received from customers 8,241,169 1,883,352 4,776,123 1,163,640 16,064,284 3,579,900 Cash payments to suppliers for goods & services (1,098,282) (612,927) (1,472,663) (648,995) (3,832,867) (1,404,284) Cash payments to employees for services (1,528,993) (927,218) (1,559,086) (648,149) (4,663,446) (207,955) Cash payments for health benefits (1,862,569) Other operating revenue 33,032-77,312 67, ,672 - Net Cash provided by operating activities 5,646, ,207 1,821,686 (66,176) 7,745, ,092 Cash flows from non capital financing activities Transfer in 7, , ,620 Transfer out (1,468,589) (175,752) (841,582) - (2,485,923) - Due to other funds (1,183,000) 132, (1,050,343) - Net cash used for non capital financing activities (2,644,589) (43,095) (841,582) - (3,529,266) 116,620 Cash flows from capital and non related financing activities Contributed capital 3,650 31,860 12,167-47,677 - payments for capital assets (9,693,394) (504,988) (21,822) (2,012) (10,222,216) (18,763) Long tern debt issued 6,444, ,444,148 - Long tern debt payments - Principal paid (693,598) - (488,247) (1,181,845) - Interest and fees paid (444,872) - (225,059) (138,474) (808,405) - Net cash used for capital and related financing activities (4,384,066) (473,128) (722,961) (140,486) (5,720,641) (18,763) Cash flows from investing activities Interest income received Net Cash from investing activities Net increase (decrease) in cash (1,382,284) (173,016) 257,153 (66,169) (1,364,316) 221,712 Cash, beginning of the year 4,996, ,016 6,724, ,173 12,283,088 2,354,670 Cash, end of the year 3,614,485-6,981, ,004 10,918,772 2,576,382 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 76

21 Statement of Cash Flows and Changes in Fund Balance Proprietary Funds Year Ended December 31, 2015 Business Type Activities Enterprise Funds Sewer Sanitation Waterworks Golf Course Public Building Commission Total Governmental Activities Internal Service Funds Cash flows from operating activities Cash received from customers 8,360,759 1,938,585 4,952,944 1,173, ,594 16,762,638 3,335,918 Cash payments to suppliers for goods & services (838,414) (542,068) (1,548,320) (603,321) (15,672) (3,547,795) (1,164,252) Cash payments to employees for services (1,504,502) (824,057) (1,306,813) (576,941) - (4,212,313) (226,908) Cash payments for health benefits (1,701,792) Net Cash provided by operating activities 6,017, ,460 2,097,811 (6,506) 320,922 9,002, ,966 Cash flows from non capital financing activities Transfer in 1,352, , ,000-2,123, ,620 Transfer out (16,123,661) (234,634) (1,564,669) - - (17,922,964) - Due to other funds 2,008,002 (132,657) ,875,345 - Net cash used for non capital financing activities (12,763,070) (367,291) (1,293,434) 500,000 - (13,923,795) 156,620 Cash flows from capital and non related financing activities Proceeds from capital grants 21, ,000 - Proceeds from taxes ,030 21,030 - payments for capital assets (236,250) - (166,454) - (150,208) (552,912) (3,389) Bond/Loan proceeds 11,515, , ,813,976 - Long term debt payments Principal paid (1,579,428) - (476,097) - (640,000) (2,695,525) - Interest and fees paid (885,784) - (213,652) - (244,580) (1,344,016) - Receipts (Payments) on advances to/from other funds (500,000) 500, Net cash used for capital and related financing activities 8,834,640 - (557,329) (500,000) (513,758) 7,263,553 (3,389) Cash flows from investing activities Interest income received Net Cash from investing activities Net increase (decrease) in cash 2,089, , ,072 (6,503) (192,120) 2,343, ,197 Cash, beginning of the year 3,614,485-7,021, ,004 1,051,238 12,010,010 2,576,382 Cash, end of the year 5,703, ,169 7,268, , ,118 14,353,041 2,972,579 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 77

22 Statement of Cash Flows and Changes in Fund Balance Proprietary Funds Year Ended December 31, 2016 Business Type Activities Enterprise Funds Sewer Sanitation Waterworks Golf Course Public Building Commission Total Governmental Activities Internal Service Funds Cash flows from operating activities Cash received from customers 7,896,891 1,953,956 4,550,116 1,054, ,633 15,800,931 3,280,040 Cash payments to suppliers for goods & services (845,883) (558,249) (1,337,369) (565,186) (1,855) (3,308,542) (1,061,854) Cash payments to employees for services (1,520,942) (825,480) (1,508,936) (553,673) - (4,409,031) (196,742) Cash payments for health benefits (1,756,440) Other operating revenue Net Cash provided by operating activities 5,530, ,227 1,703,811 (64,524) 343,778 8,083, ,004 Cash flows from non capital financing activities Transfer in 942, , ,000-1,708, ,620 Transfer out (3,757,557) (242,060) (1,294,140) - - (5,293,757) - Due to other funds Net cash used for non capital financing activities (2,815,090) (242,060) (1,028,249) 500,000 - (3,585,399) 116,620 Cash flows from capital and non related financing activities Proceeds from capital grants 21, ,000 - Proceeds from sale of capital assets 36, , ,200 - Proceeds from taxes ,918 88,918 - payments for capital assets (50,338) (427,085) (30,265) (80,546) - (588,234) - Bond/Loan proceeds 6,572, , ,851,131 - Premiums on bonds issues 458,173-21, ,853 - Payments to bond refunding escrow agent (6,265,425) - (296,398) - - (6,561,823) Revolving loan principal payments (1,519,688) - (323,082) (1,842,770) Long term debt payments - Principal paid (623,930) - (171,407) - (725,000) (1,520,337) - Interest and fees paid (989,371) - (193,236) - (217,336) (1,399,943) - Receipts (Payments) on advances to/from other funds (500,000) 500, Net cash used for capital and related financing activities (2,360,792) (427,025) (681,224) (580,546) (353,418) (4,403,005) - Cash flows from investing activities Interest income received Net Cash from investing activities Net increase (decrease) in cash 354,184 (98,858) (5,390) (145,064) (8,950) 95, ,624 Cash, beginning of the year 9,747, ,169 7,268, , ,118 18,396,277 2,972,579 Cash, end of the year 10,101, ,311 7,262, , ,168 18,492,199 3,354,203 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 78

23 Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Year Ended December 31, 2014 General Debt Service Street Capital Projects Other Governmental Funds Total Government Funds Revenues Taxes and Special Assessments 13,036,223 1,389,804-1,114,640 15,540,667 Intergovernmental 568,543 33,900 18,991 2,576,489 3,197,923 License and permits 174, ,173 Charges for services 1,454, ,454,223 Fines, forfeitures & penalties 592, ,416 Uses of money and property 7, , ,512 Other 66, ,317 1,213,502 1,392,824 Total Revenues 15,899,063 1,537,021 18,991 5,821,663 23,276,738 Expenditure Current General government 2,451, ,565 2,582,772 Public Safety 8,666, ,512 8,710,352 Highway and streets 2,161, ,161,912 Culture and recreation 1,664, ,233,761 2,898,249 Airport ,542,993 1,542,993 Capital outlay 1,677, ,165 2,671,598 5,066,359 Debt service Principal - 2,319, ,319,928 Interest - 1,496, ,496,978 Fees & commission Total expenditure 16,622,043 3,817, ,165 5,623,429 26,780,490 Excess (Deficiency) (722,980) (2,280,832) (698,174) 198,234 (3,503,752) Other financing sources (uses) Issuance of debt Transfer in 2,351,069 2,045, ,255 4,537,230 Transfer out (1,167,185) - - 1,000,742 (166,443) 1,183,884 2,045,906-1,140,997 4,370,787 Net change in fund balances 460,904 (234,926) (698,174) (669,253) (1,141,449) Fund balance, beginning of the year As originally reported Fund balance, beginning of the year 6,864, ,775 (5,165,779) 270,108 2,732,294 As restated ,108 2,732,294 Fund balance, end of the year 7,325, ,849 (5,863,953) (399,145) 1,590,845 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 79

24 Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Year Ended December 31, 2015 General Debt Service Street Capital Projects Other Governmental Funds Total Government Funds Revenues Taxes and Special Assessments 12,493,230 1,332,387-1,182,248 15,007,865 Intergovernmental 171,746 33,933 31, ,859 1,005,734 License and permits 218, ,416 Charges for services 2,150, ,518 1,209,220 3,599,100 Fines, forfeitures & penalties 747, ,634 Uses of money and property 8, ,664 Other 110, , ,500 95,162 1,142,945 Total Revenues 15,899,879 1,535,586 1,039,214 3,255,679 21,730,358 Expenditure Current General government 2,921, ,621 3,806,879 Public Safety 9,070, ,102 9,163,587 Highway and streets 2,363, ,363,275 Culture and recreation 1,124, ,124,950 Airport ,087,037 1,087,037 Capital outlay 2,531,989-12,845, ,326 15,525,043 Debt service Principal 27,408 1,937, ,964,548 Interest 7,793 1,149, ,156,818 Fees & commission - 109, ,385 Total expenditure 18,047,158 3,195,550 12,845,728 2,213,086 36,301,522 Excess (Deficiency) (2,147,279) (1,659,964) (11,806,514) 1,042,593 (14,571,164) Other financing sources (uses) Issuance of debt - 85,829 5,321,862-5,407,691 Transfer in 3,064,934 2,738,865 14,112,350 39,592 19,955,741 Transfer out (1,914,881) (1,316,874) - (1,081,466) (4,313,221) Sales of capital assets 90, ,000 1,240,053 1,507,820 19,434,212 (1,041,874) 21,140,211 Net change in fund balances (907,226) (152,144) 7,627, ,569,047 Fund balance, previously stated 7,292, ,849 (7,871,500) 1,640,688 1,590,845 Prior period adjustments 962,304 2,000, , ,900 3,821,185 Fund balance, beginning of the year As restated 8,255,112 2,528,849 (7,207,519) 1,835,588 5,412,030 Fund balance, end of the year 7,347,886 2,376, ,179 1,836,307 11,981,077 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 80

25 Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Year Ended December 31, 2016 General Debt Service Street Capital Projects Other Governmental Funds Total Government Funds Revenues Taxes and Special Assessments 12,419,507 1,570,427-1,062,351 15,052,285 Intergovernmental 179,999 33, , ,327 1,111,259 License and permits 188, ,896 Charges for services 2,498,963-91,354 1,425,631 4,015,948 Fines, forfeitures & penalties 555, ,184 Uses of money and property 31, ,836 Other 82, , ,936 10, ,866 Total Revenues 15,956,664 1,720, ,325 3,128,189 21,524,274 Expenditure Current General government 3,658, ,711 4,611,452 Public Safety 8,932, ,647 8,967,108 Highway and streets 2,573, ,573,365 Culture and recreation 1,035, ,035,743 Airport ,102,985 1,102,985 Capital outlay 941,608-4,087,663 61,264 5,090,535 Debt service Principal 30,711 2,101, ,131,737 Interest 4,491 1,030, ,034,633 Fees & commissions - 109, ,560 Total expenditure 17,177,120 3,240,728 4,087,663 2,151,607 26,657,118 Excess (Deficiency) (1,220,456) (1,520,632) (3,368,338) 976,582 (5,132,844) Other financing sources (uses) Issuance of debt - 7,259, ,259,704 Premium on go bonds issued - 565, ,412 Payment to refunded bond escrow - (7,735,899) - - (7,735,899) Transfer in 2,967,103 2,740,238 1,619,743 76,937 7,404,021 Transfer out (1,731,616) (1,201,275) - (1,002,351) (3,935,242) Sales of capital assets 58, ,405 1,293,892 1,628,180 1,619,743 (925,414) 3,616,401 Net change in fund balances 73, ,548 (1,748,595) 51,168 (1,516,443) Fund balance, previously stated 7,347,886 2,376, ,179 1,836,307 11,981,077 Prior period adjustments - - (4,043,236) - (4,043,236) Fund balance, beginning of the year As restated 7,347,886 2,376,705 (3,623,057) 1,836,307 7,937,841 Fund balance, end of the year 7,421,322 2,484,253 (5,371,652) 1,887,475 6,421,398 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 81

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