DuPage Public Safety Communications

Transcription

1 DuPage Public Safety Communications Fiscal Year FYE 17 May 1, 2016 April 30, 2017 Approved by DU-COMM s Board of Directors on January 19, 2016

2 DU-COMM DuPage Public Safety Communications 600 Wall Street Glendale Heights, IL (630) Administration (630) Facsimile FYE 2017 BUDGET Executive Summary OPERATIONS BUDGET $12,856,625 The FYE17 budget is an increase to Police/Fire Assessments of 6.63% from the FYE16 budget. This increase is largely due additional staff added for the consolidation of the four (4) new agencies. The impact to DU-COMM members is a 2.08% decrease on average for Police, 2.08% decrease on average for Fire. It is extremely important to note these averages are based on the share funding formula split of 76% police, 24% fire that was adjusted due to the new agencies joining. Other factors, like changes in the number of sworn officers and EAV (equalized assessed valuation) impact individual agency shares. Main revenue and expense changes are summarized below. Revenue Revenue from the five (5) year DuPage ETSB contract for managing the DEDIRS (STARCOM21) radio system has been added to the FYE16 Estimate ($166,667) and FYE17 budget ($208,333). Based on the FYE16 estimated spending included in the FYE17 budget draft, excess funds of $1,040,553 will be added to Operations Reserves (rollover). The FYE17 Budget accounts for $520,153 to remain in reserves for potential second facility lease/debt in FYE17, and uses only $520,400 to help reduce costs to member agencies. Consolidation buy-in revenue of $131,580 for Hinsdale was added to the FYE16 Estimate, and an additional $184,488 for Clarendon Hills, Burr Ridge, and Willowbrook were also added to the FYE17 Budget. Expenses Expenses were kept at a minimum, with many categories reduced to help offset increases in other areas. The top four (4) expenses continue to be: salary, benefits, MIS consulting firm, and phone lines. Direct salary and benefits are 87.35% of the total budget and if the Prescient MIS contract cost were included (four IT staff), personnel costs would account for 91.93% of the total Operations Budget. Estimates for step increases and COLA to the wage scale (union contract expires April 30, 2016), along with other factors, such as IMRF employer rate, unemployment costs, and added positions resulted in a total payroll increase of 4.1%. Shares The funding formula makes it difficult to compare the actual impact on each agency as the values (EAV and authorized officer strength) used to determine an agency s shares fluctuates from fiscal year to fiscal year. The percentage of shares between police and fire changed to 76% for police and 24% for fire. The total number of officers decreased by one (1), if you remove the impact of the three (3) new agencies (62 additional officers), to each police department s shares. For FYE17, the change in shares range from a.4% to a 6.0% decrease. Most fire agencies continue to see a decrease to their Equalized Assessed Value (EAV), with an overall EAV decrease of 1.1% for FYE17, if you remove the impact of the one (1) new agency. The unpredictable swings in EAV cause significant differences in individual agency shares. For FYE17, the change in shares range from a 0% increase to a 5.0% decrease. As Approved by BOD on January 19, 2016 Page 1 of 33

3 DU-COMM Personnel Expenses $11,229,950 A head count change adding one (1) Communications Supervisor (CS), with a delayed implementation until August 2016 to further reduce costs, and three (3) Telecommunicators was included in the FYE17 budget. These new Telecommunicator positions are needed to handle the incoming agencies. The additional CS will reduce the time a plugged-in supervisor (OIC) is left in charge increasing overall supervision and improved responses to member agencies. This will also complete the planned staffing changes based on a strategic plan to have one (1) Communications Manager and two (2) Communications Supervisors per each eight (8) hour shift. Based on the unknown costs for the union contract (expires April 30, 2016), a reduced COLA was added to the entire wage scale. Personnel costs include two (2) known retirements (Technical Services Manager and Communications Supervisor), with a 30-day overlap for training of the Technical Services Manager replacement. No other additions/changes to the wage scale. Healthcare premiums remain unpredictable. While DU-COMM only received a 9.1% increase in June 2015, several employees have since moved to family coverage with more anticipated in early Based on these factors, coupled with the increase in head count (four (4) new employees), benefits are estimated at a 41.3% increase in overall premiums compared to FYE16 budget. Administration Expenses $279,325 The administration budget category increased.6% ($1,550) primarily due to increased costs for auditing services and actuarial services (required every three (3) years) and the expansion of NENA and APCO memberships/certifications for key staff members, which allows access to free training and discounts on various services/events provided as a member. Facilities Expenses $477,150 The facilities budget decreased by 22.7% ($140,081) by the Support Services continued efforts to replace phone lines (RT circuits) with microwaves, T1, or IP technologies. While this reduction is an estimate and goal of staff, it is noted that unexpected RT circuit increases could impact this budget line item. Landscaping and plowing costs have also increased ($8,500), but were minimized by receiving competitive proposals and locking in rates for 3 seasons. Human Resources Expenses $37,200 This category increased by 25.7% ($7,600) to expand job search options with other websites and services to attract the best qualified candidates for the four (4) additions to the headcount in FYE17 and two (2) retirement replacements. MIS Expenses $654,400 The MIS budget category has a 33.5% increase ($164,100) over the previous year. Annual increases anticipated for existing maintenance agreements, 1.5% increase to existing MIS consulting fees with a request to add a fourth (4 th ) full-time on-site staff member ($133,000), and software upgrades impacted the overall increase. Operations Expense $77,150 This budget category increased by 3.2% ($2,400). This is partially due to uniform and headset costs for additional headcount, and increased training costs for more employees. Technical Services Expense $62,950 The technical services budget decreased 14.8% ($10,950) from the previous year. This is mainly the result of technical training received at a discount from vendors or reimbursed by the DuPage ETSB. As Approved by BOD on January 19, 2016 Page 2 of 33

4 DU-COMM Vehicles Expense $37,500 Vehicle expenses are budgeted for a 16.7% decrease ($7,500) due to new vehicles requiring less maintenance and fuel costs reduced based on the residency of new staff. CAPITAL BUDGET $1,099,100 The Capital Budget relies on funding by the Alarm Fund. The reliability of alarm revenue is problematic to estimate with the pending litigation and other potential movement in alarms and fire districts. Based on current alarms, those added in FYE17 due to consolidation, and anticipated changes, alarm revenue is conservatively budgeted at a 38.4% decrease. This greatly reduces the amount of funds available for capital projects. Assigned Funds make up the rest of the revenue. The Capital Budget is showing an overall decrease of 39.3% based on the projects for FYE17. Major projects include: Radio Microwave Systems $105,000 Base Station/Police Back-up Solution $250,000 Software Purchase: Time & Attendance, Accounting $115,000 Facility: HVAC Condenser/Control Board Replacements $45,000 Second Facility: Project Management $25,000 ALARM BUDGET $550,000 This fund transfers $441,000 to the Capital Budget and $78,000 to the Operations Budget to offset the cost of the Alarm Operator salaries. The remaining money is used for an alarm equipment service agreement. Alarm revenue decreased ($825,000 budgeted in FYE16, $785,000 estimated to be received in FYE16, $550,000 budgeted in FYE17) with the uncertainly in municipal alarms. This reduction impacts the revenue allocated from the Alarm Budget to the Capital and Operations Budgets. TOWER BUDGET $174,352 The tower fund is a source of income for DU-COMM overall, as it transfers $100,000 to the Operations Budget to help offset Technician salaries. Revenue decreased ($74,848) due to terminations of tower leases by vendors from what was originally budgeted in FYE16. Routine maintenance and small repairs at various towers are planned, but no large projects due to the reduction in revenue. SECOND FACILITY Since April of 2012, the DU-COMM Board of Directors has supported the concept of DU-COMM s second facility and operating active-active centers. Over the last six (6) months this project has been narrowed to look at a single new facility for DU-COMM. Current evaluation of three (3) options: leasing an existing facility, building a new facility, or another hybrid solution are under review. Based on the current status of the second facility project, there are no expenses budgeted in the FYE17 Operations or Capital Budgets for the second facility other than $25,000 for minimal project management costs. In addition to the major capital projects, $3,000,000 has been allocated within the capital reserves for the build-out of a leased (or purchased) second facility. These funds would help with renovations needed to harden the facility for public safety, as well as interior needs, or used for part of bond payments. As Approved by BOD on January 19, 2016 Page 3 of 33

5 FYE 17 Budget Overview FYE16 Budget vs FYE17 Budget Agency Revenue FYE17 FYE16 FYE17 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference Police Shares $ 8,929,388 $ 8,929,388 $ 8,459,934 $ 8,929, % Fire Shares $ 2,819,815 $ 2,819,815 $ 2,819,986 $ 2,819,815 Capital Buy-in/Admin Fee & Misc $ 184,488 $ - $ 184,488 $ 131,500 $ 184,488 N/A Capital Surcharge $ - $ - $ - $ - N/A ADT Covered Agency Alarms $ 74,896 $ 74,896 $ 394,752 $ 74, % Elmhurst Alarms $ 93,072 $ 93,072 $ 85,344 $ 93, % Norcom Alarms $ 198,912 $ 198,912 $ 190,680 $ 198, % Oak Brook $ 68,208 $ 68,208 $ 57,456 $ 68, % Wheaton & Winfield Alarms $ 114,912 $ 114,912 $ 96,768 $ 114, % Rebill $ 1,000 $ 3,200 $ 4,200 $ 4,400 $ 4, % Total Agency Revenue $ 11,934,691 $ - $ 550,000 $ 3,200 $ 12,487,891 $ 12,240,820 $ 12,487, % Outside Source Revenue FYE16 FYE17 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference Contractual Services $ 212,583 $ 212,583 $ 4,120 $ 212, % IPRF Safety Grant $ 3,725 $ 3,725 $ 3,500 $ 3, % Interest $ 4,500 $ 250 $ 4,750 $ 7,250 $ 4, % Board up Fees $ 2,750 $ 2,750 $ 2,600 $ 2, % Tower Leases $ 171,152 $ 171,152 $ 246,000 $ 171, % Total Outside Source Revenue $ 223,558 $ 250 $ - $ 171,152 $ 394,960 $ 263,470 $ 394, % Total Revenue Estimate FYE17 $ 12,158,249 $ 250 $ 550,000 $ 174,352 $ 12,882,851 $ 12,504,290 $ 12,882, % Fund Transfers FYE16 FYE17 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference From Operations Reserve $ 520,400 $ - $ 520,400 $ 195,000 $ 520, % From Capital Reserve $ - $ - $ - $ - N/A From Capital Budget $ - $ - $ 332,988 $ - N/A From Tower Reserve $ - $ - $ - $ - N/A From Alarm Reserve $ - $ - $ - N/A From Alarm Budget $ 78,000 $ 441,000 $ 519,000 $ 794,000 $ 519, % From Tower Budget $ 100,000 $ - $ 100,000 $ 182,200 $ 100, % From Capital Assigned Funds $ 657,850 $ 657,850 $ 933,600 $ 657, % Total Fund Transfers $ 698,400 $ 1,098,850 $ - $ - $ 1,797,250 $ 2,437,788 $ 1,797, % Operations Capital Alarm Tower All Funds Total Revenue & Transfers FYE17 $ 12,856,649 $ 1,099,100 $ 550,000 $ 174,352 $ 14,680,101 $ 14,942,078 $ 14,680, % Expenses FYE16 FYE17 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference Administration $ 279,325 $ 279,325 $ 277,775 $ 279, % Agency Rebill $ 1,000 $ 1,000 $ 1,000 $ 1,000 Agency Reserves/Budget $ - $ 646 $ 441,000 $ 441,646 $ 748,875 $ 441, % Facilities $ 477,150 $ 103,750 $ 580,900 $ 712,731 $ 580, % General Expenses $ 109,000 $ 174,352 $ 283,352 $ 358,400 $ 283, % Human Resources $ 37,200 $ 37,200 $ 29,600 $ 37, % M.I.S. $ 654,400 $ 194,100 $ 848,500 $ 759,900 $ 848, % Operations/Communications $ 77,150 $ - $ 77,150 $ 74,750 $ 77, % Other $ 8,000 $ 8,000 $ 10,000 $ 8,000-2 Personnel/Benefits $ 11,229,950 $ 11,229,950 $ 10,415,300 $ 11,229, % Assigned Funds $ 420,604 $ 420,604 $ 851,425 $ 420, % Technical Services $ 62,950 $ 372,000 $ 434,950 $ 556,300 $ 434, % Vehicles $ 37,500 $ - $ 37,500 $ 146,000 $ 37, % Total Expenses $ 12,856,625 $ 1,099,100 $ 550,000 $ 174,352 $ 14,680,077 $ 14,942,057 $ 14,680, % Operations Capital Alarm Tower All Funds FYE16* FYE17 Difference Total Revenue $ 12,856,649 $ 1,099,100 $ 550,000 $ 174,352 $ 14,680,101 $ 14,942,078 $ 14,680, % Total Expenses $ 12,856,625 $ 1,099,100 $ 550,000 $ 174,352 $ 14,680,077 $ 14,942,057 $ 14,680, % Difference $ 24 $ 0 $ - $ 0 $ 24 $ 21 $ 24 N/A * FYE16 bugdet admended by BOD April 21, 2015 to add $383,700 from FYE15 capital projects to FYE16 capital projects As Approved by BOD on January 19, 2016 Page 4 of 33

6 Police - 76% FYE17 Operations Budget: Agency Assessments FYE16 # of Officers FYE17 # of Officers Difference (%) FYE 16 Actual Shares FYE 17 % FYE 17 Annual Shares Difference ($) Difference (%) Bartlett $ 605, % $ 593,211 $ (11,828) -2.0% Burr Ridge % $ 270,588 Carol Stream % $ 689, % $ 686,876 $ (3,081) -0.4% Clarendon Hills % $ 135,294 Darien $ 360, % $ 353,845 $ (7,056) -2.0% Elmhurst $ 721, % $ 707,690 $ (14,111) -2.0% Glen Ellyn $ 424, % $ 416,288 $ (8,301) -2.0% Hanover Park $ 647, % $ 634,840 $ (12,658) -2.0% Hinsdale $ 265, % $ 260,180 $ (5,188) -2.0% Lisle $ 403, % $ 395,474 $ (7,885) -2.0% Lombard $ 711, % $ 697,283 $ (13,903) -2.0% Oak Brook $ 424, % $ 416,288 $ (8,301) -2.0% Oakbrook Terrace $ 212, % $ 208,144 $ (4,151) -2.0% Roselle $ 339, % $ 333,031 $ (6,640) -2.0% Villa Park $ 392, % $ 385,067 $ (7,678) -2.0% Warrenville % $ 339, % $ 322,624 $ (17,047) -5.0% West Chicago % $ 520, % $ 489,139 $ (30,982) -6.0% Wheaton % $ 689, % $ 686,876 $ (3,081) -0.4% Willowbrook % $ 239,366 Winfield $ 169, % $ 166,516 $ (3,320) -2.0% Woodridge $ 541, % $ 530,768 $ (10,583) -2.0% Total Police Assessments ($) (%) % $ 8,459, % $ 8,929,388 $ (175,794) -2.08% Fire - 24% FYE16 EAV FYE17 EAV Second Facility Costs NOT included Difference (%) FYE16 Actual Shares FYE17 % FYE17 Annual Shares FYE16 Budget vs. FYE17 Budget Difference ($) Difference (%) Addison $ 1,027,257,528 $ 1,018,203, % $ 132, % $ 129,895 $ (2,410) -1.8% Bartlett $ 1,111,717,225 $ 1,101,401, % $ 143, % $ 140,509 $ (2,673) -1.9% Bloomingdale $ 1,118,313,956 $ 1,087,526, % $ 144, % $ 138,738 $ (5,294) -3.7% Carol Stream $ 1,170,734,350 $ 1,137,715, % $ 150, % $ 145,141 $ (5,642) -3.7% Clarendon Hills $ 457,578, % $ 58,375 Darien-Woodridge $ 993,430,659 $ 999,938, % $ 127, % $ 127,565 $ (383) -0.3% Elmhurst * $ 1,855,423,827 $ 1,854,183, % $ 238, % $ 236,542 $ (2,425) -1.0% Glen Ellyn $ 1,062,542,086 $ 1,054,292, % $ 136, % $ 134,499 $ (2,350) -1.7% Glenside $ 445,864,903 $ 427,548, % $ 57, % $ 54,544 $ (2,881) -5.0% Hanover Park $ 482,262,029 $ 475,022, % $ 62, % $ 60,600 $ (1,513) -2.4% Hinsdale $ 1,519,476,517 $ 1,530,616, % $ 195, % $ 195,264 $ (435) -0.2% Itasca $ 500,315,938 $ 484,310, % $ 64, % $ 61,785 $ (2,653) -4.1% Lisle-Woodridge $ 2,016,657,545 $ 2,012,819, % $ 259, % $ 256,780 $ (2,953) -1.1% Lombard $ 1,414,772,535 $ 1,395,865, % $ 182, % $ 178,074 $ (4,140) -2.3% Oak Brook $ 1,275,275,179 $ 1,264,743, % $ 164, % $ 161,346 $ (2,902) -1.8% Oakbrook Terrace $ 178,827,975 $ 176,528, % $ 23, % $ 22,521 $ (511) -2.2% Roselle $ 756,569,939 $ 738,945, % $ 97, % $ 94,269 $ (3,173) -3.3% Villa Park $ 528,331,022 $ 520,621, % $ 68, % $ 66,417 $ (1,629) -2.4% Warrenville $ 508,735,420 $ 498,686, % $ 65, % $ 63,619 $ (1,903) -2.9% West Chicago $ 762,449,898 $ 736,505, % $ 98, % $ 93,958 $ (4,241) -4.3% Wheaton $ 1,840,314,850 $ 1,821,169, % $ 237, % $ 232,331 $ (4,690) -2.0% Winfield $ 579,175,546 $ 568,616, % $ 74, % $ 72,540 $ (2,055) -2.8% Wood Dale $ 534,462,514 $ 526,402, % $ 68, % $ 67,155 $ (1,681) -2.4% York Center $ 212,407,092 $ 214,365, % $ 27, % $ 27,348 $ (9) Total Fire Assessments ($) (%) $ 21,895,318,533 $ 22,103,609, % $ 2,819, % $ 2,819,815 $ (58,546) -2.08% * Yorkfield Shares included in Elmhurst Shares FYE16 Budget vs. FYE17 Budget FYE16 Annual Shares FYE17 Annual Shares Difference ($) Difference (%) Police Assessments $ 8,459,934 $ 8,929,388 $ 469, % Fire Assessments $ 2,819,986 $ 2,819,815 $ (171) Total Assessments $ 11,279,920 $ 11,749,203 $ 469, % Police Fire Total FYE17 Expenses $12,856,625 Total FYE17 Expenses $12,856,625 Police 76% of Budget $9,771,035 Fire 24% of Budget $3,085,590 Less other Revenue ($841,659) Less other Revenue ($265,787) Police Assessment $8,929,376 Fire Assessment $2,819,803 Total Officers 858 Per Officer Cost $10,408 As Approved by BOD on January 19, 2016 Page 5 of 33

7 FYE17 Operations Budget Summary Revenue Income 4904 Agency Rebill $ 21,199 $ 1,000 $ 40,000 $ 1,000 $ Contractual Services $ 84,221 $ 4,120 $ 171,667 $ 212,583 $ 208, % 4013 Fees $ 2,465 $ 2,600 $ 1,090 $ 2,750 $ % 4010 Grants $ 3,843 $ 3,500 $ 4,440 $ 3,725 $ % 4809 Interest $ 6,503 $ 7,000 $ 4,500 $ 4,500 $ (2,500) -35.7% 4011 Miscellaneous * $ 68,396 $ 98,625 $ 172,999 $ 184,488 $ 85, % 4006 Transfer from Operations Reserves $ 493,050 $ 175,000 $ 175,000 $ 520,400 $ 345, % 4002 Transfer from Capital Budget $ - $ 332,988 $ 163,708 $ - $ (332,988) N/A 4009 Transfer from Alarm $ 78,000 $ 78,000 $ 78,000 $ 78,000 $ Transfer from Tower $ - $ 75,000 $ 75,000 $ 100,000 $ 25, % Total Revenue $ 757,677 $ 777,833 $ 886,404 $ 1,107,446 $ 329, % * FYE16 3% admin fee - 4 agencies $ 21,109 FYE17 Capital Buy in - 4 agencies $ 184,488 Assessments Police $ 7,815,094 $ 8,459,934 $ 8,459,940 $ 8,929,388 $ 469, % Fire $ 2,605,031 $ 2,819,986 $ 2,819,980 $ 2,819,815 $ (171) Total Assessments $ 10,420,125 $ 11,279,920 $ 11,279,920 $ 11,749,203 $ 469, % Total Revenue $ 11,177,802 $ 12,057,753 $ 12,166,323 $ 12,856,649 $ 798, % Expenses Personnel Payroll $ 8,157,623 $ 9,370,400 $ 8,368,400 $ 9,753,450 $ 383, % Benefits $ 898,518 $ 1,044,900 $ 1,105,500 $ 1,476,500 $ 431, % Total Personnel $ 9,056,141 $ 10,415,300 $ 9,473,900 $ 11,229,950 $ 814, % Personnel % of Total Expenses 87.35% $11,229,950 Personnel & Prescient % of Total Expenses 91.93% $11,819,050 Department Expenses Administration $ 274,499 $ 277,775 $ 264,175 $ 279,325 $ 1, % Agency Rebill $ 52,510 $ 1,000 $ 32,000 $ 1,000 $ - Agency Reserves $ - $ 32,875 $ 32,895 $ - $ (32,875) N/A Facilities $ 591,906 $ 617,231 $ 583,700 $ 477,150 $ (140,081) -22.7% Human Resources $ 28,252 $ 29,600 $ 47,700 $ 37,200 $ 7, % M.I.S. $ 454,277 $ 490,300 $ 515,200 $ 654,400 $ 164, % Operations $ 51,588 $ 74,750 $ 78,250 $ 77,150 $ 2, % Technical Services $ 43,128 $ 73,900 $ 63,300 $ 62,950 $ (10,950) -14.8% Vehicles $ 21,339 $ 45,000 $ 34,650 $ 37,500 $ (7,500) -16.7% Total Department Expenses $ 1,517,499 $ 1,642,431 $ 1,651,870 $ 1,626,675 $ (15,756) -1.0% Total Expenses $ 10,573,640 $ 12,057,731 $ 11,125,770 $ 12,856,625 $ 798, % Total Revenue $ 11,177,802 $ 12,057,753 $ 12,166,323 $ 12,856,649 $ 798, % Total Expenses $ 10,573,640 $ 12,057,731 $ 11,125,770 $ 12,856,625 $ 798, % Difference $ 604,162 $ 22 $ 1,040,553 $ 24 $ 2 N/A FYE15 Actual FYE16 Estimate FYE 17 Estimate Operations Reserve Balance History $ 2,669,773 $ 3,535,327 $ 3,014,927 Expense Difference (%) 6.63% As Approved by BOD on January 19, 2016 Page 6 of 33

8 FYE17 Operations Budget Personnel - Payroll Adminstration 5101 Salaries $ 619,992 $ 650,000 $ 615,800 $ 693,900 $ 43, % 5102 Social Security $ 34,686 $ 41,000 $ 34,900 $ 43,100 $ 2, % 5103 Medicare $ 8,228 $ 9,500 $ 8,200 $ 10,100 $ % 5104 IMRF $ 67,736 $ 78,000 $ 50,100 $ 79,500 $ 1, % 5105 Unemployment Insurance $ 1,411 $ 2,100 $ 1,600 $ 1,700 $ (400) -19.0% Total Expenses $ 732,053 $ 780,600 $ 710,600 $ 828,300 $ 47, % Support Services 5201 Salaries $ 448,867 $ 540,000 $ 475,300 $ 585,600 $ 45, % 5202 Social Security $ 31,638 $ 35,000 $ 30,000 $ 36,300 $ 1, % 5203 Medicare $ 7,399 $ 7,900 $ 7,100 $ 8,500 $ % 5204 IMRF $ 48,216 $ 58,000 $ 56,500 $ 63,700 $ 5, % 5205 Unemployment Insurance $ 1,346 $ 2,100 $ 2,100 $ 2,100 $ - Total Expenses $ 537,466 $ 643,000 $ 571,000 $ 696,200 $ 53, % Operations Management 5401 Salaries $ 716,584 $ 854,000 $ 745,400 $ 895,700 $ 41, % 5402 Social Security $ 42,309 $ 54,200 $ 45,700 $ 55,000 $ % 5403 Medicare $ 9,895 $ 13,300 $ 11,600 $ 12,900 $ (400) -3.0% 5404 IMRF $ 79,385 $ 100,000 $ 64,300 $ 102,000 $ 2, % 5405 Unemployment Insurance $ 1,607 $ 2,600 $ 2,100 $ 2,250 $ (350) -13.5% Total Expenses $ 849,780 $ 1,024,100 $ 869,100 $ 1,067,850 $ 43, % Telecommunicators 5501 Salaries $ 4,355,177 $ 5,158,000 $ 4,525,000 $ 5,387,300 $ 229, % Overtime $ 571,878 $ 460,000 $ 650,000 $ 450,000 $ (10,000) -2.2% OIC/CTO/LNG Premiums $ 52,422 $ 51,500 $ 58,000 $ 52,000 $ % 5502 Social Security $ 293,632 $ 332,000 $ 305,000 $ 345,000 $ 13, % 5503 Medicare $ 68,672 $ 75,900 $ 71,500 $ 80,000 $ 4, % 5504 IMRF $ 543,617 $ 610,000 $ 417,500 $ 635,000 $ 25, % 5505 Unemployment Insurance $ 13,614 $ 20,000 $ 18,500 $ 17,700 $ (2,300) -11.5% Total Expenses $ 5,899,012 $ 6,707,400 $ 6,045,500 $ 6,967,000 $ 259, % Operations Support 5601 Salaries $ 122,048 $ 190,100 $ 153,500 $ 168,000 $ (22,100) -11.6% 5602 Social Security $ 7,006 $ 11,800 $ 9,000 $ 12,500 $ % 5603 Medicare $ 1,638 $ 2,900 $ 2,100 $ 3,000 $ % 5604 IMRF $ 7,845 $ 8,500 $ 6,000 $ 9,000 $ % 5605 Unemployment Insurance $ 775 $ 2,000 $ 1,600 $ 1,600 $ (400) -2 Total Expenses $ 139,312 $ 215,300 $ 172,200 $ 194,100 $ (21,200) -9.8% FYE 15: Telecommunicators: Based on 66 Full-time Telecommunicators, 2 Full-time Call Takers FYE 15: Operations Management: Based on 4 Communications Managers, 4 Communications Supervisors FYE 16: Telecommunicators: Based on 68 Full-time Telecommunicators, 2 Full-time Call Takers FYE 16: Operations Management: Based on 4 Communications Managers, 5 Communications Supervisors FYE 17: Telecommunicators: Based on 73 Full-time Telecommunicators FYE 17: Operations Management: Based on 4 Communications Managers, 6 Communications Supervisors IMRF based on 11.5% average anticipated rate for 2016/2017, reduced from 11.8% Unemployment (IDES) based on 1.6% estimate Alarm Board Operators are offset by revenue from the Alarm Fund Total Payroll Expenses $ 8,157,623 $ 9,370,400 $ 8,368,400 $ 9,753,450 $ 383, % As Approved by BOD on January 19, 2016 Page 7 of 33

9 FYE17 Operations Budget Personnel - Benefits Insurance 6621 Medical $ 741,323 $ 920,000 $ 1,006,000 $ 1,315,000 $ 395, % 6622 Dental $ 62,327 $ 77,000 $ 70,000 $ 85,000 $ 8, % 6623 Life $ 3,606 $ 4,600 $ 4,200 $ 5,200 $ % 6624 Vision $ 17,329 $ 22,000 $ 19,000 $ 24,000 $ 2, % Total Expenses $ 824,585 $ 1,023,600 $ 1,099,200 $ 1,429,200 $ 405, % Misc Benefits 6625 Employee Assistance Program (EAP) $ 3,115 $ 4,000 $ 4,000 $ 4,000 $ Flexible Spending (FSA) $ 1,976 $ 2,300 $ 2,300 $ 2,300 $ Accrued Benefit Payout $ 68,842 $ 15,000 $ - $ 41,000 $ 26, % Total Expenses $ 73,933 $ 21,300 $ 6,300 $ 47,300 $ 26, % Medical: FYE17 anticipating a 10% increase, FYE16 received a 9.1% increase Dental: FYE17 anticipating a 10% increase, FYE16 received a 0% increase (2 yr agreement ends FYE16) Vision: FYE17 anticipating a 8% increase, FYE16 received a 5% increase Total Benefit Expenses $ 898,518 $ 1,044,900 $ 1,105,500 $ 1,476,500 $ 431, % As Approved by BOD on January 19, 2016 Page 8 of 33

10 FYE17 Operations Budget Administration Professional Services 6701 Accounting Supplies $ 1,171 $ 200 $ 1,000 $ 1,600 $ 1, Professional Fees $ 6,237 $ 2,500 $ 9,000 $ 5,000 $ 2, Audit $ 10,400 $ 10,600 $ 10,600 $ 16,000 $ 5, % 6705 Random Drug Testing $ - $ 3,000 $ 2,000 $ 3,000 $ Bank Fees $ 101 $ 200 $ 250 $ 250 $ % 6712 Payroll Processing Fees $ 6,867 $ 17,000 $ 9,000 $ 15,000 $ (2,000) -11.8% 6721 General Counsel $ 14,222 $ 10,000 $ 13,000 $ 15,000 $ 5, General Counsel - Alarm $ 61,954 $ 20,000 $ 20,000 $ 2,500 $ (17,500) -87.5% Personnel Counsel $ 18,919 $ 20,000 $ 10,000 $ 30,000 $ 10,000 5 Total Expenses $ 119,871 $ 83,500 $ 74,850 $ 88,350 $ 4, % Equipment/Supplies/Uniforms 7101 General Office Supplies $ 1,745 $ 3,000 $ 3,000 $ 3,000 $ Copy Paper $ 1,762 $ 3,000 $ 3,000 $ 3,000 $ Toner, Ink, Drums, CDs, etc $ 3,111 $ 5,000 $ 5,700 $ 6,000 $ 1, Copier Lease/Maint $ 7,498 $ 6,500 $ 7,000 $ 7,400 $ % 7150 Safety/First Aid Supplies $ 1,190 $ 3,000 $ 3,000 $ 3,500 $ % 7304 Coffee & Other Supplies $ 2,553 $ 3,000 $ 2,500 $ 3,000 $ Uniforms - Admin $ 3,449 $ 4,800 $ 4,000 $ 4,900 $ % 8101 Office Equip/Appliance Maint $ 369 $ 1,000 $ 1,000 $ 1,000 $ - Total Expenses $ 21,677 $ 29,300 $ 29,200 $ 31,800 $ 2, % Insurance 6601 General Casualty, Auto & Umbrella $ 70,979 $ 75,000 $ 71,000 $ 77,600 $ 2, % 6611 Workers Compensation $ 49,802 $ 62,000 $ 60,000 $ 56,200 $ (5,800) -9.4% Total Expenses $ 120,781 $ 137,000 $ 131,000 $ 133,800 $ (3,200) -2.3% Miscellaneous 7113 Document Management $ 920 $ 1,100 $ 1,000 $ 1,000 $ (100) -9.1% 7131 Printing $ 330 $ 1,000 $ 1,000 $ 1,000 $ Postage $ 2,384 $ 3,000 $ 2,500 $ 2,500 $ (500) -16.7% 7142 Shipping Carriers $ 89 $ 1,000 $ 1,000 $ 1,000 $ Miscellaneous $ 1,041 $ 750 $ 750 $ 750 $ Meeting Refreshments $ 913 $ 750 $ 750 $ 750 $ Director Training & Seminars $ 2,263 $ 5,000 $ 5,000 $ 6,000 $ 1,000 2 Total Expenses $ 7,940 $ 12,600 $ 12,000 $ 13,000 $ % Contingency 8201 Contingency $ - $ 10,000 $ 10,000 $ 5,000 $ (5,000) -5 Total Expenses $ - $ 10,000 $ 10,000 $ 5,000 $ (5,000) -5 Memberships/Subscriptions 7305 Daily Newspaper $ 477 $ 475 $ 525 $ 575 $ % 7401 Publication Subscriptions $ - $ 400 $ - $ - $ (400) undefined 7402 Memberships/Certifications $ 3,753 $ 4,500 $ 6,600 $ 6,800 $ 2, % Total Expenses $ 4,230 $ 5,375 $ 7,125 $ 7,375 $ 2, % 7111: FYE15 Admin copier replacement - new lease Total Administration Expenses $ 274,499 $ 277,775 $ 264,175 $ 279,325 $ 1, % As Approved by BOD on January 19, 2016 Page 9 of 33

11 FYE17 Operations Budget Agency Rebill 9904 Agency Rebill $ 52,510 $ 1,000 $ 32,000 $ 1,000 $ - Total Expenses $ 52,510 $ 1,000 $ 32,000 $ 1,000 $ is offset by the Agency Rebill Revenue account 4904 Agency Reserves 8204 Capital Reserves $ 32,875 $ 32,895 $ (32,875) Operating Reserves $ Tower Reserves $ Alarm Reserves $ - Total Expenses $ - $ 32,875 $ 32,895 $ - $ (32,875) N/A Facilities Utilities & Lease 6101 Phone & Data Lines (P2P, T1, Admin, PL) $ 443,972 $ 450,000 $ 400,000 $ 300,000 $ (150,000) -33.3% 8031 Electricity $ 61,263 $ 68,000 $ 68,000 $ 68,000 $ Gas $ 5,119 $ 7,210 $ 6,000 $ 6,200 $ (1,010) -14.0% Water $ 3,895 $ 3,500 $ 4,500 $ 5,000 $ 1, % Miscellaneous $ 1,247 $ 1,200 $ 1,200 $ 1,200 $ - 83XX Building - New Faciliy Lease $ - $ - $ - $ - $ - N/A Total Expenses $ 515,496 $ 529,910 $ 479,700 $ 380,400 $ (149,510) -28.2% Building Maintenance 8001 Plowing $ 6,635 $ 7,000 $ 10,600 $ 11,000 $ 4, % 8002 Landscaping $ 2,591 $ 3,000 $ 10,500 $ 7,500 $ 4, Janitorial Services $ 20,996 $ 24,896 $ 24,000 $ 23,000 $ (1,896) -7.6% Floor Mat Service $ 3,269 $ 3,400 $ 3,600 $ 3,800 $ % 8004 Janitorial Supplies $ 5,091 $ 6,000 $ 5,500 $ 6,000 $ Refuse Removal $ 4,360 $ 4,400 $ 4,700 $ 5,000 $ % 8006 Pest Control $ 311 $ 600 $ 600 $ 1,100 $ % 8011 Diesel Fuel $ - $ 3,000 $ 2,000 $ 3,000 $ Building Association Fees $ 1,023 $ 1,200 $ 1,100 $ 1,200 $ Plumbing Certification (Back-flow) $ 500 $ 525 $ 500 $ 550 $ % 8053 Miscellaneous Building Expense $ 7,753 $ 10,000 $ 10,000 $ 7,500 $ (2,500) -25.0% 8054 Parking Lot Maintenance $ - $ 1,500 $ 7,400 $ 4,000 $ 2, % 8102 UPS Maintenance $ 33 $ 2,000 $ 2,000 $ 2,000 $ Generator Maintenance $ 774 $ 1,000 $ 1,000 $ 1,000 $ HVAC Maintenance $ 21,549 $ 15,000 $ 17,500 $ 16,000 $ 1, % 8105 Fire Extinguisher Maintenance $ 459 $ 500 $ 500 $ 500 $ Test Equipment Calibration $ - $ 1,000 $ 1,000 $ 1,000 $ Fire Suppress/Fire Alarm Maint $ 1,066 $ 2,000 $ 1,200 $ 2,000 $ AED Maintenance $ - $ 300 $ 300 $ 600 $ Total Expenses $ 76,410 $ 87,321 $ 104,000 $ 96,750 $ 9, % Total Facilities Expenses $ 591,906 $ 617,231 $ 583,700 $ 477,150 $ (140,081) -22.7% As Approved by BOD on January 19, 2016 Page 10 of 33

12 FYE17 Operations Budget Human Resources Hiring 7801 Telecommunicator Testing $ 642 $ 3,000 $ 5,000 $ 5,000 $ 2, % 7802 Newspaper Ads $ 4,281 $ 1,500 $ 4,000 $ 3,500 $ 2, % 7803 Drug Testing $ 1,925 $ 1,000 $ 2,100 $ 2,200 $ 1, Pre-Employment Screening $ 6,453 $ 3,500 $ 9,000 $ 6,400 $ 2, % 7805 Assessment/Search Firms $ - $ - $ 7,500 $ - $ - Total Expenses $ 13,301 $ 9,000 $ 27,600 $ 17,100 $ 8,100 9 Benefits - Incentives 7302 NPSTW/9-1-1 Month $ 2,402 $ 2,000 $ 2,000 $ 2,000 $ Employee Recognition/FISH $ 1,141 $ 2,000 $ 2,000 $ 2,000 $ Administrative Tuition Reimburs. $ 2,000 $ 3,000 $ 3,000 $ 3,000 $ Telecommunicator Tuition Reimburs. $ 1,000 $ 3,000 $ 3,000 $ 3,000 $ Agency Events $ 1,053 $ 2,000 $ 2,000 $ 2,000 $ - Total Expenses $ 7,596 $ 12,000 $ 12,000 $ 12,000 $ - Human Resources - Misc 7104 HR Compliance Resources $ 1,650 $ 3,000 $ 3,000 $ 3,000 $ Miscellaneous $ 437 $ 600 $ 600 $ 600 $ SHRM/IGFOA Memberships $ 395 $ 1,000 $ 1,000 $ 1,000 $ HR/Admin Training $ 1,957 $ 3,000 $ 2,500 $ 2,500 $ (500) -16.7% 7712 HR Agency Training Material $ 2,916 $ 1,000 $ 1,000 $ 1,000 $ - Total Expenses $ 7,355 $ 8,600 $ 8,100 $ 8,100 $ (500) -5.8% Total Human Resources Expenses $ 28,252 $ 29,600 $ 47,700 $ 37,200 $ 7, % As Approved by BOD on January 19, 2016 Page 11 of 33

13 FYE17 Operations Budget M.I.S. Communications 6502 Internet Access $ 2,972 $ 3,800 $ 3,800 $ 4,200 $ % 6511 Wireless Data Services $ 9,210 $ 9,000 $ 9,700 $ 9,600 $ % Total Expenses $ 12,182 $ 12,800 $ 13,500 $ 13,800 $ 1, % Professional Services 6501 Professional Network Services $ - $ 1,000 $ 1,000 $ 1,000 $ MIS Consulting Firm $ 416,859 $ 426,000 $ 456,500 $ 589,100 $ 163, % Total Expenses $ 416,859 $ 427,000 $ 457,500 $ 590,100 $ 163, % Software 6503 Renewals & Maintenance $ 11,529 $ 21,000 $ 21,000 $ 19,500 $ (1,500) -7.1% 6512 Domain Registration & SSL Certs $ - $ 200 $ 200 $ 700 $ Software $ 1,802 $ 8,800 $ 5,000 $ 13,000 $ 4, % Total Expenses $ 13,331 $ 30,000 $ 26,200 $ 33,200 $ 3, % Equipment 6513 MIS Misc Parts & Equip. $ 2,287 $ 5,000 $ 5,000 $ 3,000 $ (2,000) Equipment Maintenance $ - $ 500 $ 500 $ 500 $ Building Security $ 4,556 $ 9,000 $ 6,500 $ 7,800 $ (1,200) -13.3% 8122 Maintenance Agreements $ 5,062 $ 5,500 $ 5,500 $ 5,500 $ - Total Expenses $ 11,905 $ 20,000 $ 17,500 $ 16,800 $ (3,200) -16.0% Conferences & Meetings 7551 Motorola Users Conference $ - $ - $ - $ IT Meetings & Seminars $ - $ 500 $ 500 $ 500 $ MIS Training $ - $ - $ - $ - Total Expenses $ - $ 500 $ 500 $ 500 $ : Barracuda 3 year contract to be renewed in FYE : SSL Cert 3 year contract to be renewed in FYE : Prescient Contract, increased 2.5% FYE13, 1.5% FYE14, 1.7% in FYE15, and 1.8% In FYE16 Total M.I.S. Expenses $ 454,277 $ 490,300 $ 515,200 $ 654,400 $ 164, % As Approved by BOD on January 19, 2016 Page 12 of 33

14 FYE17 Operations Budget Operations Communications 6103 Pagers $ 7,841 $ 6,700 $7,000 $7,600 $ % 6121 LEADS $ 6,761 $ 6,500 $ 6,100 $ 6,300 $ (200) -3.1% 6131 Weather Radar $ 1,800 $ 1,800 $ - $ - $ (1,800) undefined 7313 Tactical Dispatch $ 739 $ 5,000 $ 5,000 $ 3,000 $ (2,000) EMD Program $ - $ 500 $ 500 $ 600 $ Headset Replacement/Maintenance $ 3,999 $ 4,000 $ 4,000 $ 4,000 $ - Total Expenses $ 21,140 $ 24,500 $ 22,600 $ 21,500 $ (3,000) -12.2% 1,050 Training 7511 APCO/EMD/NENA Conferences $ 5,541 $ 11,400 $ 12,600 $ 12,500 $ 1, % 7521 State IPSTA Conference $ 3,182 $ 3,250 $ 4,250 $ 4,250 $ 1, % 7701 External Training $ 1,156 $ 5,000 $ 5,000 $ 5,000 $ In-house Training $ 260 $ 3,000 $ 3,000 $ 2,500 $ (500) -16.7% 7703 Training Expense Reimbursement $ 1,981 $ 3,000 $ 2,000 $ 3,000 $ EMD/Protocol Training $ 483 $ 1,000 $ 4,500 $ 3,100 $ 2, Leadership Training $ 3,172 $ 6,000 $ 5,000 $ 6,000 $ Training Supplies $ 1,886 $ 1,000 $ 1,200 $ 1,500 $ Total Expenses $ 17,661 $ 33,650 $ 37,550 $ 37,850 $ 4, % Administrative 7301 Telecommunicator Uniforms $ 11,171 $ 13,000 $ 13,000 $ 14,000 $ 1, % 7389 Miscellaneous $ - $ 500 $ 500 $ 500 $ Publications $ - $ 100 $ 100 $ 100 $ Accreditation $ - $ - $ - $ Refreshments & other Sundries $ 505 $ 1,000 $ 1,000 $ 1,000 $ Public Education Materials $ 1,111 $ 2,000 $ 3,500 $ 2,200 $ Total Expenses $ 12,787 $ 16,600 $ 18,100 $ 17,800 $ 1, % Total Operations Expenses $ 51,588 $ 74,750 $ 78,250 $ 77,150 $ 2, % As Approved by BOD on January 19, 2016 Page 13 of 33

15 FYE17 Operations Budget Technical Services Communications 6102 Wireless Service $ 8,815 $ 9,400 $ 7,800 $ 8,050 $ (1,350) -14.4% 6731 Coordination Fees $ 2,665 $ 2,500 $ 2,500 $ 2,500 $ Professional Services $ 1,752 $ 5,000 $ 5,000 $ 5,000 $ DEDIRS Airtime: DC Radios only $ 3,500 $ - $ - $ (3,500) N/A Total Expenses $ 13,232 $ 20,400 $ 15,300 $ 15,550 $ (4,850) -23.8% Equipment Maintenance 8041 Tech Services Misc Parts & Equip $ 5,739 $ 10,000 $ 7,500 $ 7,500 $ (2,500) -25.0% Maintenance $ 2,290 $ 2,000 $ 2,000 $ 2,000 $ Base Station Maintenance $ 347 $ 5,000 $ 8,000 $ 5,000 $ Radio Console Repair $ 2,006 $ 3,000 $ 2,000 $ 2,000 $ (1,000) -33.3% Microwave Maintenance $ 4,526 $ 5,000 $ 5,000 $ 5,000 $ Mobile & Portable Radio Maintenance $ 309 $ 1,500 $ 1,500 $ 1,500 $ Receive Site Maintenance $ 8,719 $ 5,000 $ 5,000 $ 6,400 $ 1, % Workstation Furniture $ - $ 2,500 $ 2,500 $ 2,000 $ (500) N/A 8049 Tools $ 3,103 $ 2,500 $ 2,500 $ 2,500 $ - Total Expenses $ 27,039 $ 36,500 $ 36,000 $ 33,900 $ (2,600) -7.1% Training 7704 Technical Training $ - $ 8,000 $ 3,500 $ 4,000 $ (4,000) Technical Conference $ 1,000 $ 1,000 $ 1,000 $ - N/A Total Expenses $ - $ 9,000 $ 4,500 $ 5,000 $ (4,000) -44.4% Administrative 7308 Tech Uniforms $ 2,857 $ 3,000 $ 2,500 $ 3,500 $ % 8013 Contractual Services $ - $ 5,000 $ 5,000 $ 5,000 $ - Total Expenses $ 2,857 $ 8,000 $ 7,500 $ 8,500 $ % DEDIRS Airtime expected to be paid by ETSB until current contract expires 12/31/2019 (excludes radios purchased outside large ETSB order 2011) Total Technical Services Expenses $ 43,128 $ 73,900 $ 63,300 $ 62,950 $ (10,950) -14.8% As Approved by BOD on January 19, 2016 Page 14 of 33

16 FYE17 Operations Budget Vehicles Gas & Maintenance 7901 Gas: Director Expedition $ 1,892 $ 3,000 $ 3,000 $ 3,000 $ Maintenance: Dir Expedition $ 1,236 $ 1,000 $ 500 $ 500 $ (500) Gas: Tech II Van $ 3,249 $ 6,000 $ 3,500 $ 3,500 $ (2,500) -41.7% Maintenance: Tech II Van $ 388 $ 2,000 $ 2,000 $ 2,500 $ % 7903 Gas: Tech I Van $ 1,037 $ 3,000 $ 2,000 $ 2,000 $ (1,000) -33.3% Maintenance: Tech I Van $ 173 $ 1,000 $ 750 $ 500 $ (500) Gas: DDSS Explorer $ 1,688 $ 2,500 $ 1,500 $ 1,500 $ (1,000) Maintenance: DDSS Explorer $ 403 $ 2,500 $ 1,500 $ 2,500 $ Gas: Tech I Van $ 2,525 $ 4,000 $ 4,000 $ 4,000 $ Maintenance: Tech Van $ 900 $ 1,000 $ 1,200 $ 500 $ (500) Miscellaneous Fleet Costs $ 787 $ 2,500 $ 1,500 $ 1,500 $ (1,000) Gas: COMM-1 $ 251 $ 1,000 $ 1,000 $ 1,000 $ Maintenance: COMM-1 $ 288 $ 3,000 $ 1,500 $ 2,500 $ (500) -16.7% 7912 Gas: DDO Explorer $ 2,506 $ 5,000 $ 3,000 $ 3,500 $ (1,500) Maintenance: DDO Explorer $ 707 $ 2,000 $ 1,500 $ 2,500 $ % 7913 Gas: Fleet Vehicle $ 565 $ 2,000 $ 2,000 $ 2,000 $ Maintenance: Fleet Vehicle $ 2,563 $ 2,000 $ 2,000 $ 2,000 $ - Total Expenses $ 21,158 $ 43,500 $ 32,450 $ 35,500 $ (8,000) -18.4% Mileage Reimbursements 7906 MIS Mileage Reimbursement $ - $ - $ - $ - $ Tech Mileage Reimbursement $ 53 $ 1,000 $ 1,500 $ 1,000 $ Admin Mileage Reimbursement $ - $ 200 $ 500 $ 500 N/A 7909 Operations Mileage Reimbursement $ 128 $ 500 $ 500 $ 500 $ - Total Expenses $ 181 $ 1,500 $ 2,200 $ 2,000 $ % Total Vehicles Expenses $ 21,339 $ 45,000 $ 34,650 $ 37,500 $ (7,500) -16.7% Total FYE17 Expenses Operations Budget $ 10,573,640 $ 12,057,731 $ 11,125,770 $ 12,856,625 $ 798, % FYE 16 Budget Minus all Payroll costs $ 2,687,331 Difference ($) Difference (%) FYE 17 Budget Minus all Payroll costs $ 3,103,175 $ 415, % As Approved by BOD on January 19, 2016 Page 15 of 33

17 FYE17 Capital Budget Summary Revenue FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 4206 Agency Capital Assessment $ Alarm Monitoring $ Fees $ Grant $ Miscellaneous (new Agency Funds) $ 32,875 $ 32,895 $ (32,875) undefined 4808 Interest (reserve funds only) $ 191 $ 250 $ 250 $ 250 $ Transfer from Alarm $ 685,800 $ 716,000 $ 670,000 $ 441,000 $ (275,000) -38.4% 4003 Transfer from Capital Reserves $ Transfer from Operations Reserves $ 65,799 $ 20,000 $ - $ (20,000) undefined 4005 Transfer from Operations $ Transfer from Tower $ 3,000 $ 107,200 $ - $ - $ (107,200) undefined Total Revenue FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ 754,790 $ 876,325 $ 703,145 $ 441,250 $ (435,075) -49.6% Transfers from Assigned Funds FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) Radio Network Equipment $ 100,000 $ 100,000 $ 225,000 $ 250,000 $ 150, Vehicles $ 66,000 $ 101,000 $ 101,000 $ - $ (101,000) undefined Radio Console & CEB $ - $ - $ - $ - $ - Facility Maintenance $ 43,425 $ 67,500 $ 40,200 $ 68,750 $ 1, % Network Servers $ - $ 5,000 $ 5,000 $ 6,000 $ 1,000 2 Computers $ 9,100 $ 12,500 $ 12,500 $ 9,200 $ (3,300) -26.4% Software $ 150,000 $ 143,600 $ 75,000 $ 148,000 $ 4, % Monitoring & Test Equipment $ 40,000 $ 40,000 $ 43,000 $ 5,000 $ (35,000) -87.5% Dispatch Chairs $ - $ - $ - $ - $ - Microwave $ 225,000 $ 325,000 $ 250,000 $ 105,000 $ (220,000) -67.7% Console Furniture $ - $ - $ - $ - $ - Printers $ 500 $ 500 $ 1,500 $ 500 $ - UPS Batteries $ - $ - $ - $ - $ - Alarm Board Equipment $ - $ - $ - $ - $ - Switch/Firewall $ 2,500 $ 12,000 $ 12,000 $ 5,400 $ (6,600) -55.0% Building - New Facility $ 70,000 $ 54,000 $ 54,000 $ 25,000 $ (29,000) -53.7% Building - Furniture/Equipment $ - $ - $ - $ - $ - Building Security $ 68,000 $ 65,000 $ 67,000 $ 30,000 $ (35,000) -53.8% Receive Site Batteries $ 7,360 $ 7,500 $ 5,000 $ 5,000 $ (2,500) -33.3% Total Assigned Funds Transferred FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ 781,885 $ 933,600 $ 891,200 $ 657,850 $ (275,750) -29.5% FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) Total Revenue & Balance Transfers $ 1,536,675 $ 1,809,925 $ 1,594,345 $ 1,099,100 $ (710,825) -39.3% Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) Agency Reserves $ - $ - $ - $ 646 $ 646 #DIV/0! Communications $ - $ - $ - $ - $ - Facilities $ 56,356 $ 139,500 $ 114,200 $ 103,750 $ (35,750) -25.6% M.I.S. $ 77,566 $ 225,600 $ 158,000 $ 194,100 $ (31,500) -14.0% Other Capital $ - $ 10,000 $ 10,000 $ 8,000 $ (2,000) -2 Assigned Funds $ 813,049 $ 851,426 $ 684,145 $ 420,604 $ (430,822) -50.6% Technical Services $ 137,918 $ 482,400 $ 527,000 $ 372,000 $ (110,400) -22.9% Vehicles $ - $ 101,000 $ 101,000 $ - $ (101,000) undefined Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ 1,084,889 $ 1,809,926 $ 1,594,345 $ 1,099,100 $ (710,826) -39.3% FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) Total Revenue $ 1,536,675 $ 1,809,925 $ 1,594,345 $ 1,099,100 $ (710,825) -39.3% Total Expenses $ 1,084,889 $ 1,809,926 $ 1,594,345 $ 1,099,100 $ (710,826) -39.3% Difference $ 451,786 $ (1) $ (0) $ 0 $ 1 N/A FYE 15 Actual FYE 16 Estimate FYE 17 Estimate Capital Reserve Balance History $ 3,427,264 $ 3,460,159 $ 3,460,805 FYE16 budget amendment As Approved by BOD on January 19, 2016 Page 16 of 33

18 FYE17 Capital Budget Agency Reserves FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9113 Operating Reserves $ Capital Reserves $ 646 $ 646 #DIV/0! 9115 Tower Reserves $ Alarm Reserves $ - Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ - $ - $ - $ 646 $ 646 #DIV/0! Communications FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9001 Dispatch Chairs * $ Operations and Training Equipment $ Radio Console & CEB * $ Console Furniture * $ Alarm Equipment * $ - Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ - $ - $ - $ - $ - Facilities FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9002 Fixtures * $ 133 $ 5,000 $ 5,000 $ 5,000 $ Appliances * $ 2,194 $ 1,700 $ 1,700 $ - $ (1,700) undefined 9254 UPS Batteries * $ - $ HVAC * $ 12,678 $ 30,800 $ - $ 45,000 $ 14, % 9505 Parking Lot * $ - $ 10,000 $ - $ 10,000 $ Building Security * $ 4,286 $ 18,000 $ 20,000 $ 10,000 $ (8,000) -44.4% 9509 Building Improvement * $ 11,545 $ 20,000 $ 33,500 $ 8,750 $ (11,250) -56.3% 9510 Building - New Facility * $ 25,520 $ 54,000 $54,000 $ 25,000 $ (29,000) -53.7% Building - New Facility (infrastructure) $ - $ Building - New Furniture/Equip * $ - $ - Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ 56,356 $ 139,500 $ 114,200 $ 103,750 $ (35,750) -25.6% M.I.S. FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9209 Computers * $ 7,022 $ 12,500 $ 12,500 $ 9,200 $ (3,300) -26.4% 9217 Network Servers * $ - $ 5,000 $ 5,000 $ 6,000 $ 1, Printers * $ - $ 500 $ 1,500 $ 500 $ MIS Misc Parts & Equip. $ 4,722 $ 5,000 $ 5,000 $ 5,000 $ Software * $ 60,632 $ 143,600 $ 75,000 $ 148,000 $ 4, % 9449 Switch/Firewall/LAN* $ 2,385 $ 12,000 $ 12,000 $ 5,400 $ (6,600) -55.0% 9450 Building Security - Electronics* $ 2,805 $ 47,000 $ 47,000 $ 20,000 $ (27,000) -57.4% Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ 77,566 $ 225,600 $ 158,000 $ 194,100 $ (31,500) -14.0% Other Capital FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9599 Capital Contingency $ - $ 10,000 $ 10,000 $ 8,000 $ (2,000) -2 Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ - $ 10,000 $ 10,000 $ 8,000 $ (2,000) -2 * Items are offset from revenue from assigned funds Assigned Funds FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9601 Vehicles $ 60,173 $ 41,088 $ 41,088 $ 59,430 $ 18, % 9602 Radio Console & CEB $ 59,740 $ 61,532 $ 61,532 $ - $ (61,532) Facility Maintenance $ 75,000 $ 75,000 $ 75,000 $ 77,250 $ 2, % 9604 Network Servers $ 7,546 $ 7,773 $ 7,773 $ 8,006 $ % 9605 Computers $ 17,045 $ 17,557 $ 17,557 $ 18,083 $ % 9606 Software $ 130,000 $ 125,000 $ 125,000 $ 65,000 $ (60,000) -48.0% 9608 Dispatch Chairs $ 3,658 $ 3,768 $ 3,768 $ 3,881 $ % 9609 Microwave $ 65,000 $ 100,000 $ 100,000 $ 65,000 $ (35,000) -35.0% 9610 Console Furniture $ 26,225 $ - $ - $ 27,012 $ 27,012 undefined 9611 Printers $ 1,504 $ 1,549 $ 1,549 $ 1,596 $ % 9612 UPS Batteries $ 10,217 $ - $ - $ - $ Monitoring & Test Equipment $ 33,000 $ 40,000 $ 42,000 $ 25,000 $ (15,000) -37.5% 9614 Radio Network Equipment $ 29,212 $ - $ - $ 24,720 $ 24,720 undefined 9615 Alarm Board Equipment $ - $ 5,000 $ 5,000 $ 5,000 $ Switch/Firewall $ 6,489 $ 6,684 $ 6,684 $ 6,884 $ % 9617 Building - New Facility $ 20,000 $ - $ - $ - $ Building - New Furniture/Equip $ 210,000 $ - $ - $ - $ Building Security - Electronics $ 50,000 $ 25,000 $ 25,000 $ 25,000 $ Receive Site Batteries $ 8,240 $ 8,487 $ 8,487 $ 8,742 $ % 9650 Transfer out to Operations Budget $ - $ 332,988 $ 163,708 $ (332,988) -10 Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ 813,049 $ 851,426 $ 684,145 $ 420,604 $ (430,822) -50.6% 9600 series accounts are strictly the amount of $ being transferred out of this year's budget into the Capital Reserves for later use. No actual purchases or services are expensed to these accounts. As Approved by BOD on January 19, 2016 Page 17 of 33

19 FYE17 Capital Budget Technical Services FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9201 Batteries - Receive sites * $ 5,168 $ 7,500 $ 5,000 $ 5,000 $ (2,500) -33.3% 9206 Antenna $ 3,456 $ 1,500 $ 2,000 $ 2,000 $ % 9207 Radio Network Equipment * $ 90,832 $ 100,000 $ 225,000 $ 250,000 $ 150, Microwave * $ - $ 325,000 $ 250,000 $ 105,000 $ (220,000) -67.7% 9250 Monitoring & Test Equipment * $ 35,510 $ 40,000 $ 43,000 $ 5,000 $ (35,000) -87.5% 9255 Mobile & Portable Radios $ - $ - $ - $ Station Alerting $ 2,952 $ 8,400 $ 2,000 $ 5,000 $ (3,400) -40.5% Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ 137,918 $ 482,400 $ 527,000 $ 372,000 $ (110,400) -22.9% Vehicles FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) 9210 Vehicle Replacement * $ - $ 101,000 $ 101,000 $ - $ (101,000) undefined Total Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) $ - $ 101,000 $ 101,000 $ - $ (101,000) undefined Total FYE17 Expenses FYE 15 Actual FYE 16 Budget FYE 16 Estimate FYE 17 Budget Difference ($) Difference (%) Capital Budget $ 1,084,889 $ 1,809,926 $ 1,594,345 $ 1,099,100 $ (710,826) -39.3% * Items are offset from revenue from reserve funds FYE16 budget amendment As Approved by BOD on January 19, 2016 Page 18 of 33

20 FYE17 Capital Budget - May 1, 2016 to April 30, 2017 Replacement Schedules ALARM BOARD EQUIPMENT FYE 11* FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 $0.00 $5, $5, $5, $0.00 $5, $5, Sink Fund for Total Cost 1 Approx. Cost $5, *Replacement schedule delayed, funding on hold until FYE 12 Finance Length (years) 1 Replace every 5 years, last done FYE15 Interest Rate 0% BUILDING - NEW FACILITY FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 $0.00 $100, $20, $0.00 $0.00 Total number of buildings 1 Approx. Cost $3,000, Finance Length (years) 20 Interest Rate 3% BUILDING - FURNITURE/EQUIPMENT FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 $0.00 $52, $210, $0.00 $0.00 Sink Fund for Total Cost 1 Approx. Cost $3,000, Finance Length (years) 15 Interest Rate 5% BUILDING SECURITY - ELECTRONICS FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 $30, $25, $50, $25, $25, Sink Fund for Total Cost 1 Approx. Cost $10, Finance Length (years) 1 Interest Rate 0% As Approved by BOD on January 19, 2016 Page 19 of 33

21 FYE17 Capital Budget - May 1, 2016 to April 30, 2017 Replacement Schedules COMPUTERS FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 Desktops/laptops $4, $15, $16, $16, $17, $17, $18, Total Desktop/Laptop Computers = 29 Approx. Cost Per Computer to replace $1, Useful Life of Computer (years) 4 # Of Computers to Replace Each year Inflation Factor 3% CONSOLE FURNITURE FYE 11 FYE 12* FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 $96, $27, $24, $25, $26, $0.00 $27, Total number of positions 24 $413, Approx. Cost Per Console to replace $15, * Start funding for next replacement in 15 years Useful life of furniture 15 Total to Replace # Of Consoles to Replace Each year Consoles in Inflation Factor 3% FYE 26 DISPATCH CHAIRS FYE 08 FYE 11 FYE 12* FYE 13 FYE 14 FYE 15 FYE 16 FYE 17** $4, $8, $3, $3, $3, $3, $3, $3, Total Chairs = 26 $21, Approx. Cost Per Chair to replace $ * Start funding for next replacement in 6 years Useful Life of Chairs (years) 6 10 year warranty on Ergonomic chairs, 12 year warranty on Herman Miller Total to Replace Inflation Factor 3% Chairs in FYE 17 **New chairs purchased in FYE11, costs projected to replace all 26 chairs again in FYE 17. Delay until FYE18, since warranties still cover repairs, until second facility chair needs are known. FACILITY MAINTENANCE FYE 11 FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 (includes HVAC, Fire Extinguisher replacement, Roof) $0.00 $140, $155, $25, $75, $75, $77, Sink Fund for Total Cost 1 Approx. Cost $75, Finance Length (years) 1 Interest Rate 3% As Approved by BOD on January 19, 2016 Page 20 of 33