TOWN OF MOUNT GILEAD

Transcription

1 TOWN OF MOUNT GILEAD NORTH CAROLINA FISCAL YEAR Proposed Budget PREPARED BY: MATTHEW CHRISTIAN TOWN MANAGER

2 TABLE OF CONTENTS Town Manager's Budget Message... 1 Budget Overview General Fund... 4 Enterprise Fund... 9 Budget Ordinance Fee Schedule Budget Details Financial Summary General Fund Revenues General Fund Expenditures Enterprise Revenues Enterprise Expenditures Debt Service Fund Debt Service Reserve Func... 38

3 Town Manager s Budget Message FY Mayor Joseph Chip Miller, Jr. Board of Commissioners Town of Mount Gilead PO BOX West Allenton St. Mount Gilead, NC The Honorable Mayor Miller, Town Board of Commissioners, and Citizens of Mount Gilead: This budget was prepared under the general direction of the Town Board in response to the goals established during the Annual Board Retreat, budget workshops, and in direct response to the needs of our community. The FY budget continues the current level of services provided for the citizens of Mount Gilead. As requested by the Board, this budget is balanced by a $0.57 tax rate per hundred dollar valuation. There are no proposed increases to water rates or solid waste fees. There is a $5 increase to wastewater base rates due to increased operating cost and future capital projects. Each cent on the tax rate represents approximately $7,438. The estimated assessed tax valuation for the Town of Mount Gilead as of January 1, 2017 is $78,507,871 and an estimated collection rate of 94.75% was used for real and personal taxes. The town utilized a conservative formula to project real and personal taxes at a level under the allowable rate by state law. The tax yield at the current collection rate results in a conservative budgeted amount of $424,000. Sales tax and other franchise taxes were estimated using the North Carolina League of Municipalities projections. The budget proposal takes a conservative approach to revenue projections. The new state sales tax structure could result in even greater revenue for the town. The sales tax increase is a new state formula and is dependent on consumer spending and other variables. In the proposed budget a modest increase in sales tax is projected. 1

4 This budget includes: An available 3% merit increase for employees with over a year of service based on performance reviews. Additional increase for equity adjustments and new certifications Reduced health insurance cost resulting from a switch to the NC State Health Plan for Teachers and State Employees Included $3000 in funding for façade grant program and $1,500 for beautification projects Funding for all debt service (police vehicles, fire engine, water main, and waste water treatment plant improvements) Appropriated Powell Funds ($55,000) and current Powell Funds ($41,000) utilized for street repaving project. Appropriated Fund balance of $100,862 for capital projects and new equipment. Included increased funding for equipment, vehicle, and building maintenance for all departments. Maintained operation expenses to continue services to citizens at the current levels Engineering and financial fees for the CWSRF project to renovate the aging wastewater treatment plant and collection system. Proposed increase to base sewer rates for all customers. Balanced budget for both the General Fund and Enterprise Fund The proposed wastewater baserate increase of $5 for all customers is based on the increased operating cost of maintaining the wastewater treatment plant and collection system. This proposed increase is based on the auditor s recommendations over the previous audits and the future financial obligations of necessary capital projects. Primarily, the Town will begin a $2.9 million project in FY to reconstruct the headworks of the wastewater plant, replace aging screw pumps, and rehabilitate the collection system extending north along Lilly s Bridge Road. The future financial burden of these improvements highlights the need for increasing revenues. Overall the proposed budget streamlines operational expenses and maintains service levels within the existing tax rate. The proposed increases are all within enterprise activities which must be run as business activities designed to reach certain profit outputs. This budget does utilize appropriated fund balance to pay for capital items, new equipment, and other professional services. The Town will also utilize Powell Funds (state provided funds that can only be spent on street maintenance) to repave significant portion of streets and sidewalks. The state is now requiring towns to utilize these funds or risk reductions in future allocations. Our goal over the next year will be to provide the citizens of Mount Gilead excellent service utilizing the items and expenditures presented in this budget to improve their quality of life. I am pleased to present this budget proposal for your consideration. Town staff has worked diligently to review current spending, provide areas to cut, and make recommendations of capital projects. 2

5 Copies of the budget proposal are on file with the Town Clerk and available inspection and review by the public. I recommend scheduling a Public Hearing at the next regularly scheduled Board of Commissioners meeting held on Tuesday, June 20, 2016 at Mount Gilead Fire Department. The Board of Commissioners may vote to approve the budget at any point following the Public Hearing. The Budget needs to be adopted no later than June 30 th. If you have any questions, comments, or suggestions please feel free to notify me and I will work to include those areas in the final budget. Sincerely, Matthew Christian Town Manager 3

6 Summary of Budget BUDGET OVERVIEW The following document is a detailed summary of the Budget. The Town of Mount Gilead utilizes a departmental budget. Funds or expenditures are allocated to departments within two primary funds. The General Fund serves as the primary fund for all governmental operations and expenditures. The second fund is the Enterprise Fund and this fund is utilized for the business operations of the water and waste water system. The Enterprise fund is designed to function as a business generating profits to pay for all expenses including current and future capital improvements. There are two additional funds, the Debt Service & Debt Service Reserve Fund, which are utilized to meet the debt service requirements of the Main Street Water Line Replacement completed in The monies in these funds are transferred from the Enterprise Fund. GENERAL FUND (10 FUND) The General Fund or 10 Fund comprises all of the revenues from property, sales, and other taxes and governmental fee collections (excluding water and sewer operations). The General Fund includes all operational expenses for the following departments: Administration, Police, Fire, Streets, Parks and Recreation, Powell Bill, and Governing Body. REVENUE This budget includes no property tax increase with the rate to remain at $0.57 per $100 valuation. Sales tax numbers are expected to increase for the Town; however, we have only calculated minor increases at this time. Staff is not recommending any increases in the monthly solid waste fee. The total revenue projection is $1,107,791. The projected real and personal tax revenue is $424,000. The proposed budget includes appropriated fund balance of $100,956 for capital projects. The proposed budget also includes $55,000 of appropriated Powell Fund Balance for street resurfacing and sidewalk repair. Staff is anticipating decrease in property tax, but an increase in sales tax. In order to maintain fiscally conservative budget estimations, only modest increases are being projected in this budget. 4

7 EXPENSES After careful consideration the following budget recommendations represents Board goals, departmental input, and community needs within the existing tax rate of $0.57 per $100 valuation. The total recommended budget is $ 1,107,697 and this includes $100,862 in appropriated fund balance. EXPENSES Administration $ 147,100 Streets and Grounds $ 98,450 Planning $ 0 Solid Waste $ 79,000 Parks and Rec $ 75,035 Police $ 480,516 Fire $ 59,260 Redevelopment Corp $ 5,080 Powell Bill $ 95,100 Cemetery $ 500 Governing Body $ 57,550 Library $ 10,200 EXPENSE TOTAL $ 1,107,791 The budget recommendation includes a merit pool of up to a 3% increase for all full time employees with over a year of service. Merit increases will be made at the determination of the Town Manager and Department Heads based on performance reviews and town policy. All debt service payments for vehicles are included in each department s budget including the payments for the two new police cars and the escrow payment for a future fire truck. Departmental Highlights Administration: The proposed budget for Administration is $147,100. The Administration budget includes a capital purchase from appropriate fund balance for the purchase and installation of new IT network infrastructure and security system for Town Hall. Streets and Grounds: The proposed budget for Streets and Grounds Maintenance is $98,450. The maintenance department continues to reduce cost by maintaining current equipment. As a result, there are notable increases for vehicle maintenance and supplies. The budget includes the purchase of a new lawn mower for $8,700. This budget also 5

8 includes new equipment such as chain saws, pole saws, and other tools needed to clear and maintain our roadways. Planning & Zoning: In previous years the Planning & Zoning budget had minimal appropriations, primarily to pay for legal advertisements. Since there is no staff dedicated to this department, all advertising funds were included in the Administration budget for FY Solid Waste: The proposed budget for Solid Waste is $79,000. This recommendation includes the cost for curbside collections projected to be $66,000 and leaf, limb, and white goods projected to be $13,000. The Town conducts a semiannual townwide inventory survey to ensure the accurate number of carts is on our account. Parks & Recreation: The proposed budget for Recreation is $75,035. Funds provided by Montgomery County reduce the participant fee for the Summer Park Program. Additionally, the county has also committed to providing an additional $10,000 for improvements to park facilities. The town intends to use this new revenue, along with a dollarfordollar match from appropriated fund balance, to apply for a PARTF grant during the next funding cycle. Therefore, the Parks & Recreation budget includes a $20,000 expense reserved for the match required by the PARTF grant. Police: The proposed budget for the Police Department is $480,516. Highlights in this recommendation include the second installment payment for the purchase and outfitting of the two police vehicles purchased last year totaling $19,513. The Police Department budget maintains current overtime and reserve officer levels. The Department is fully staffed and all probationary officers will transition to full time permanent positions during this budget year. Notable increases to this department include funds to purchase new body cameras, necessary building repairs/improvements. Fire: The proposed budget for the Fire Department is $59,260. This recommendation includes capital for equipment purchases for hose and gear through the North Carolina Department of Insurance Grant. All other operational expenses were evaluated and adjusted to reflect actual current rates, this included adjustments for onetime equipment test. The budget decreased significantly from the previous fiscal year following the completion of substantial building renovations. Redevelopment Corporation: The proposed budget for the Redevelopment Corporation is $5,080. This reflects pass through money which has a matching revenue of $5,080 generated through rent. Powell Fund: The proposed budget for Powell Fund is $95,100. The recommendation includes the 2017/2018 allotted amount of 40,100, and $55,000 appropriated from the Powell Fund. Powell Funds are provided to municipalities from the state gasoline tax and can only be spent on street related projects. The state has also change the allocation rule to encourage municipalities to spend these funds. The Town must spend funds in order to prevent a future reduction in our allocation. The Town plans to resurface and pave up to 2 miles of street this summer. 6

9 Cemetery: The proposed budget for the Cemetery is $500. In future years the cemetery budget should be included in the Streets and Grounds or Governing Body budget. Governing Body: The proposed budget for Governing Body $57,550. This recommendation includes audit and attorney expenses, funding contributions, travel and training, election expenses, and insurance bonds. The Governing Body budget also includes funds of $3,000 for façade grants and $1,500 for other beautification projects. Library: The proposed budget for Library is $10,200. This recommendation includes contributions to the library and expenses for building improvements. In future budgets the library budget should be included in the Streets and Grounds and/or Governing Body. The following graph depicts the funding break down by department: 7

10 Fund Balance Appropriated The Town maintains a fund balance, or savings account, to ensure it can continue operations in the event of an emergency or unexpected delay in revenue. The available fund balance is also used to hold excess funds from previous budgets and utilized to make purchases of necessary capital items. The Town strives to maintain a healthy fund balance well above the state required 8% of operating budget. Appropriated fund balance indicates the Town intends to utilize money from this fund typically for capital (one time) purchases as opposed to subsidize operating needs. The proposed budget includes appropriated fund balance in the amount of $100,956 for capital projects and purchases. This number varies from year to year depending on how the Board of Commissioners prioritizes capital purchases and other expenses. The Town s overall available fund balance remains at a healthy level even with the current budget year s appropriation level. The total combined fund balance as of June 30, 2016 was $1,277,659. The total available (unassigned) fund balance was $785,134. The FY budget had $143,000 of appropriated fund balance, and the following FY budget had $51,807 appropriated fund balance. The proposed $100,956 is a notable increase from the current FY budget, but it is not outside of historical trends. It is possible with conservative revenue projections to end the year with a much smaller appropriated fund balance level. The Town will still be in good fund balance position with the proposed budget. Powell Fund Powell Funds are provided by the state and can only be spent on street maintenance. The state is now requiring towns to utilize these funds or risk reductions in future allocations. The Powell Fund Balance as of June 30, 2016 was $250,814. During the fall of 2016 the town repaved nearly two miles of streets and numerous other repairs, spending $57,624. Therefore, the remaining balance at the end of FY2016/2017 is expected to be a healthy fund balance. The proposed budget increases the Powell Bill expenditures to $95,100 to remain below the maximum fund balance requirement mandated by the state. 8

11 ENTERPRISE FUND (20 FUND) The Town operates the water and waste water system through an enterprise fund. These operations are treated like a business. In order to continue to provide these services the Town must make a profit or obtain grants in order to replace aging infrastructure. REVENUE Revenue in the Enterprise Fund is derived directly from consumer fees or rates. The Town of Mount Gilead purchases water from Montgomery County and sells it directly to our consumers. This process involves the entire infrastructure necessary to deliver the water and to collect the waste water from the consumer, the infrastructure necessary to treat the waste, and the staffing to service the infrastructure and collect payments. The total projected revenue from the sale of water and treatment of waste water is $970,056. This includes $203,863 from the sale of water, $277,843 from the treatment of waste water in town, and $488,350 from the treatment of waste water from out of town. Staff is proposing a $5 increase to all wastewater rate structures. This base rate increase is necessary to offset the increased operating and capital expenses necessary to maintain the wastewater treatment plant and collection system. This increase results in a maximum annual increase of $60 for a customer who receives service for all 12 months of the fiscal year. This proposed increase is based on the auditor s recommendations over the previous audits and the future financial obligations of capital projects required to provide safe, clean, and reliable disposal of waste. EXPENSES The expenses for the Enterprise Fund are established by department and include: Administration, Water, Collections (Sewer), Waste Water Treatment Plant, Governing Body, and Debt Service. All of the expenses in this fund are associated with the business operations of the water and waste water department. EXPENSES Administration $ 229,369 Water $ 278,921 Collections $ 247,079 WWTP $ 269,771 Debt Service $ 97,694 EXPENSE TOTAL $ 1,122,834 9

12 Departmental Highlights Administration: The proposed budget for Enterprise Administration is $229,369. This recommendation includes funding for a part time administrative position, as well as new IT equipment to store utility data. Additionally, this budget has increased substantially from the previous year due to the estimated $47,000 in closing costs required to obtain the Clean Water State Revolving Fund (CWSRF) loan. Water Operations: The proposed budget for Water Operations is $278,921. This recommendation includes the purchase of water from Montgomery County for $136,000. Collection System: The proposed budget for the Collection System is $247,079. This recommendation includes capital outlay contingency for equipment and sewer lines. This department also includes expenses for the county to collect out of town sewer bills. Another notable expenditure is a share of the engineering fees required to prepare the environmental reports for the CWSRF project. Waste Water Treatment Plant: The proposed budget for the Waste Water Treatment Plant is $269,771. This includes capital outlay of $25,000 for major capital repairs or maintenance. The budget also includes $16,000 to cover the remaining share of the engineering fees required to prepare the environmental reports for the CWSRF project. The budget also includes necessary laboratory testing and equipment. Debt Service: The proposed budget for Debt Service is $94,694. This includes debt service from Waste Water Treatment Plant improvements, as well as transfers to the Debt Service and Debt Service Reserve Funds established to cover the debt service for the Main Street Water Main Project. The graph on the following page depicts the funding break down by department: 10

13 Proposed Budget (DRAFT) A draft budget has been attached. If you have any question regarding the draft please let me know and we can work to answer or make corrections. I am recommending the Board hold a Public Hearing on Tuesday June 20, 2017 at the Mount Gilead Fire Department. It was staff s goal to present a draft budget that was balanced and could be adopted in its current form to guide the town during the next fiscal year. Each department carefully reviewed the budget and made recommendations based on current plans and historical information. The budget presented is a balanced departmental budget. I am proud to submit this budget on behalf of our staff. Respectfully submitted, Matthew Christian Town Manager 11

14 TOWN OF MOUNT GILEAD NORTH CAROLINA Budget Ordinance FISCAL YEAR AN ORDINANCE CONCERNING APPROPRIATIONS AND THE RAISING OF REVENUE FOR THE FISCAL YEAR BEGINNING JULY 1, 2017 BE IT ORDAINED by the Board of Commissioners of the Town of Mount Gilead, North Carolina, pursuant to N.C.G.S 15917, that the following anticipated fund revenues and departmental expenditures, certain fee and charge schedules, and with certain restrictions and authorizations, are hereby appropriated and approved for the operation of the Town Government and its activities for the Fiscal Year beginning July 1, 2017 and ending June 30, Pursuant to N.C.G.S , departmental expenditures for the Fiscal Year shall not exceed the estimated departmental totals depicted in the Budget Summary; revenues for the Fiscal Year shall equal total expenditures; and revenues from the Ad Valorem property tax shall be levied in the amount of $.57 per One Hund red Dollars ($100) of assessed valuation on all taxable property. Section 1: Summary Revenue REVENUES General Fund $ 1,006,111 Grant Revenue $ 1,500 Redevelopment Corporation $ 5,080 Powell Bill Funds $ 95,100 Water and Sewer Fund $ 1,122,834 TOTAL REVENUE $ 2,230,625 Section 2: Summary Expenditures Authorized Expenditures / Transfers Out By Department EXPENDITURES GENERAL FUND Administration $ 147,100 Streets and Grounds $ 98,450 Planning and Zoning $ 0 Solid Waste $ 79,000 Parks and Recreation $ 75,035 Police Department $ 480,516 12

15 Fire Department $ 59,260 Redevelopment Corporation $ 5,080 Powell Bill $ 95,100 Cemetery $ 500 Governing Body $ 57,550 Library $ 10,200 TOTAL GENERAL FUND $ 1,107,791 ENTERPRISE FUND Administration $ 229,369 Water Operations $ 278,921 Waste Water Collections $ 247,079 Waste Water Plant $ 269,771 Debt Service $ 97,694 TOTAL ENTERPRISE FUND $ 1,122,834 TOTAL EXPENDITURES $ 2,230,625 Section 3: Powell Bill Fund & Fund Balance General Fund Anticipated Revenues / Transfers In FUND TRANSFERS Powell Bill Current $ 40,100 Powell Bill Fund Transfer $ 55,000 Appropriated Fund Balance $ 100,956 POWELL BILL AND FUND BALANCE TOTAL $ 196,056 Section 4: Special Funds FUND TRANSFERS Debt Service Fund $ 27,250 Debt Service Reserve Fund $ 2,750 SPECIAL FUND TOTAL $ 30,000 13

16 Section 5: Levy of Taxes There is hereby levied, for Fiscal Year , an Ad Valorem Tax Rate of $0.57 per One Hundred Dollars ($100.00) valuation of taxable property as listed for taxes as of January 1, 2017, for the purpose of maintaining the revenue from current taxes as set forth in the foregoing estimates of revenues, and in order to finance the foregoing applicable appropriations. This rate of tax is based on an estimated assessed valuation of $78,507,871 and an estimated collection rate of 94.75% for real and personal property. Section 6: Fees Schedule There are hereby established, for the Fiscal Year , various fees and charges as contained in Attachment A. Section 7: Special Authorization Budget Officer The Town Manager shall serve as the Budget Officer. The Budget Officer shall be authorized to reallocate appropriations within departments, and among the various line accounts not organized by departments, as deemed necessary. The Budget Officer is hereby authorized to make any budget transfers as may be required within each fund, not to exceed ten percent (10%) of the appropriated monies for the department whose allocation is reduced. The Budget Officer is also authorized to recommend allocation of funds remaining in each department, after all bills are paid and prior to closing of the books. Notification of all such transfers shall be made to the Town Board at its next meeting following the date of the transfer. Interfund transfers, established in the Budget Ordinance, may be accomplished without additional approval from the Town Board. Section 8: Restrictions Budget Officer Interdepartmental transfer of monies and Governing Body funds, except as noted in Section 7, shall be accomplished by Board of Commissioners authorizations only. Utilization of appropriations contained in Appropriations from Fund Balance may be accomplished only with specific approval of the Board of Commissioners. Section 9: Utilization of Budget Ordinance This ordinance shall be the basis of the financial plan for the Town of Mount Gilead Municipal Government during the Fiscal Year. The Town Manager shall administer the budget and shall ensure that operating officials are provided guidance and sufficient details to implement their appropriate portion of the budget. 14

17

18 ATTACHMENT A PROPOSED FEE SCHEDULE EFFECTIVE JULY 1, 2017 WATER GALLONS WATER RATES (Residential and Institutional) INTOWN WATER RATES OUTOFTOWN 0 Gallons <Base Rate> $7.53 $15.05 Consecutive System Agreement Montgomery County Monitor Assessment Fee$1.62 $1.62 Cost 1 to 1,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 1,001 to 2,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 2,001 to 3,000 Gallons $6.37 per 1,000 $11.40 per 1,000 Cost 3,001 to 4,000 Gallons $6.47 per 1,000 $11.40 per 1,000 Cost 4,001 to 5,000 Gallons $6.57 per 1,000 $11.40 per 1,000 Cost Greater than 5,000 Gallons $6.67 per 1,000 $11.40 per 1,000 WATER GALLONS (Commercial and Industrial) WATER RATES INTOWN WATER RATES OUTOFTOWN 0 Gallons <Base Rate> $10.00 $15.05 Consecutive System Agreement Montgomery County Monitor Assessment Fee$1.62 $1.62 Cost 1 to 1,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 1,001 to 2,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 2,001 to 3,000 Gallons $6.37 per 1,000 $11.40 per 1,000 Cost 3,001 to 4,000 Gallons $6.47 per 1,000 $11.40 per 1,000 Cost 4,001 to 5,000 Gallons $6.57 per 1,000 $11.40 per 1,000 Cost Greater than 5,000 Gallons $6.67 per 1,000 $11.40 per 1,000 SEWER GALLONS (Residential and Institutional) SEWER RATES INTOWN 0 Gallons <Base Rate> $10.80 Cost 1 to 1,000 Gallons $7.31 per 1,000 Cost 1,001 to 2,000 Gallons $7.31 per 1,000 Cost 2,001 to 3,000 Gallons $7.31 per 1,000 Cost 3,001 to 4,000 Gallons $7.31 per 1,000 Cost 4,001 to 5,000 Gallons $7.37 per 1,000 Cost Greater than 5,000 Gallons $7.50 per 1,000 SEWER GALLONS (Commercial and Industrial) SEWER RATES INTOWN 0 Gallons <Base Rate> $15.00 Cost 1 to 1,000 Gallons $7.31 per 1,000 Cost 1,001 to 2,000 Gallons $7.31 per 1,000 Cost 2,001 to 3,000 Gallons $7.31 per 1,000 Cost 3,001 to 4,000 Gallons $7.31 per 1,000 Cost 4,001 to 5,000 Gallons $7.37 per 1,000 Cost Greater than 5,000 Gallons $7.50 per 1,000 LATE FEE APPLIED AFTER THE 5TH OF THE MONTH $10.00 SEWER GALLONS (OUTOFTOWN) (Residential, Commercial, and Institutional) SEWER RATES OUTOFTOWN 0 to 2,000 gallons $30.00 minimum Cost per 1,000 Gallons $7.50 per 1,000 SEWER GALLONS (OUTOFTOWN) SEWER RATES OUTOFTOWN (Industrial) 0 Gallons <Base Rate> $15.10 Cost per 1,000 Gallons $13.87 per 1,000 16

19 SOLID WASTE FEE $11.50 $9.50 per additional can SOLID WASTE ONLY CUSTOMERS LATE FEE REDELIVERY FEE GENERATION FEE $11.50 $2.00 $5.00 WATER/SEWER CONNECTION FEES INTOWN OUTOFTOWN Water and Sewer Connection Fees/No reduction for Water Only $90.00 $90.00 ReConnection Fee if water is disconnected for nonpayment $75.00 $75.00 Reconnection for service disconnected for a period greater than one year Same owner as when service was disconnected Property changed owners since disconnected $ $ Meter Tampering $ $ Hydrant Tampering Fee $ $ Water Tap 3/4 Inch $ $1, Water Tap 1 inch $ $1, Sewer Tap $ $5, Note: Connections crossing streets and/or sidewalks require additional man hours, work, fill dirt, gravel and asphalt repaving. The Town must add a miminum charge of $850, plus any additional fees applicable to the listed tap fee to cover additional costs. NOTE: RESIDENTIAL OR COMMERCIAL TAPS REQUIRING LARGER METERS THAN SPECIFIED HEREIN WILL BE PRICED AT COST CEMETARY PLOTS INTOWN OUTOF TOWN (See the Code of Ordinances for Cemetery Regulations) $ $ ADMINISTRATIVE FEES AMOUNT Zoning Permit $35.00 Copies (Town Documents) $.06 per page Flood Plain Ordinance (Full Copy) $10.00 Subdivision Ordinance (Full Copy) $10.00 Code or Zoning Ordinance (Full Copy) $25.00 Change in Code of Ordinance $ Mobile Home Park $ Subdivision, minor $50 + $10 per lot Subdivision, major $100 + $10 per lot Telecommunications Tower Permit $50 Zoning Verification Letter $20 Administrative Review (Initial Meeting) $300 Administrative Review (Additional Hourly) $30 per hour Resoning $300 Conditional Use Permit $300 Zoning Decision Appeal $300 Zoning Ordinance Change $300 Zoning Variance $400 Consultine Engineering Review Fees $100 + actual cost incurred by Town Adopted: Signature: 17

20 Proposed Budget Summary Town of Mount Gilead FY 18 Proposed Budget Public Hearing: 6/20/2017 Description Proposed: FY 18 Current Budget Encumbrance YTD Variance Percent 10 GENERAL FUND Revenues $ 1,107,791 $ 1,081,735 $ $ 910,809 $ (170,926) 84.2% Revenues Totals $ 1,107,791 $ 1,081,735 $ $ 910,809 $ (170,926) 84.2% Expenses ADMINISTRATION $ 147, $ 149,721 $ 540 $ 128,923 $ 20, % STREETS AND GROUNDS $ 98, $ 79,382 $ 1,067 $ 43,033 $ 35, % PLANNING & ZONING $ $ 500 $ $ 345 $ % SOLID WASTE $ 79, $ 74,000 $ $ 70,235 $ 3, % PARKS AND RECREATION $ 75, $ 54,524 $ 860 $ 34,256 $ 19, % POLICE DEPARTMENT $ 480, $ 460,011 $ 3,606 $ 383,038 $ 73, % FIRE DEPARTMENT $ 59, $ 104,254 $ 3,705 $ 70,976 $ 29, % REDEVELOPMENT CORP. $ 5, $ 5,080 $ $ $ 5, % POWELL BILL $ 95, $ 97,624 $ $ 57,624 $ 40, % CEMETERY $ $ 500 $ $ 371 $ % GOVERNING BODY $ 57, $ 45,939 $ 200 $ 32,906 $ 12, % LIBRARY $ 10, $ 10,200 $ $ 6,539 $ 3, % Expenses Totals $ 1,107, $ 1,081,735 $ 9,978 $ 828,247 $ 243, % (short fall)/surplus $ $ 82, ENTERPRISE FUND Description Budget Encumbrance YTD Variance Percent Revenues $ 1,122, $ 979,421 $ $ 831,851 $ (147,570) 84.9% Revenues Totals $ 979,421 $ $ 831,851 $ (147,570) 84.9% Expenses ADMINISTRATION $ 229, $ 143,608 $ $ 153,087 $ (9,479) 106.6% WATER OPERATIONS $ 278, $ 311,574 $ 949 $ 273,092 $ 37, % WASTE WATER COLLECTION $ 247, $ 206,450 $ 5,185 $ 133,994 $ 67, % WASTE WATER PLANT $ 269, $ 250,820 $ 379 $ 181,881 $ 68, % GOVERNING BODY $ $ 26,500 $ $ $ 26, % DEBT SERVICE $ 97, $ 40,469 $ $ $ 40, % Expenses Totals $ 1,122, $ 979,421 $ 6,513 $ 742,054 $ 230, % 20 ENTERPRISE FUND Totals $ $ 89,797 18

21 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change Account: 10 GENERAL FUND REVENUES PROPERTY TAX 2000 $ $ $ $ PROPERTY TAX 2001 $ $ $ $ PROPERTY TAX 2002 $ $ $ $ PROPERTY TAX 2003 $ 180 $ $ $ PROPERTY TAX 2004 $ $ $ $ PROPERTY TAX 2005 $ 252 $ $ $ PROPERTY TAX 2006 $ $ $ $ PROPERTY TAX 2007 $ $ $ $ PROPERTY TAX 2008 $ 16 $ $ $ PROPERTY TAX 2009 $ $ $ $ PROPERTY TAX 2010 $ 394 $ $ $ PROPERTY TAX 2011 $ 478 $ $ $ PROPERTY TAX 2012 $ 3,823 $ $ 200 $ PROPERTY TAX2013 $ 4,912 $ 2, $ 350 $ 200 $ PROPERTY TAX2014 $ 422,365 $ 6, $ 800 $ 350 $ PROPERTY TAX2015 $ $ 426, $ 4,000 $ 800 $ PROPERTY TAX2016 $ $ $ 427,000 $ 4,000 $ PROPERTY TAX2017 $ $ $ $ 424,000 $ (3,000) 0.70% PROPERTY TAX2018 $ $ $ $ TAX INTEREST & Penalties $ 3,562 $ 3, $ 1,447 $ 2,000 $ % TAX COLLECTION FEE $ (2,065) $ (1,814.04) $ $ INVESTMENT INTEREST $ 1,439 $ 1, $ 1,000 $ 1,000 $ PMT IN LIEU OF TAXES $ 772 $ $ 800 $ 800 $ DELIQ DMV TAX $ $ $ $ VEHICLE TAX 2000 $ $ $ $ VEHICLE TAX 2001 $ $ $ $ VEHICLE TAX 2002 $ $ $ $ VEHICLE TAX 2003 $ $ $ $ VEHICLE TAX 2004 $ $ $ $ VEHICLE TAX 2005 $ $ $ $ VEHICLE TAX 2006 $ $ $ $ VEHICLE TAX 2007 $ $ $ $ VEHICLE TAX 2008 $ 2 $ $ $ VEHICLE TAX 2009 $ $ $ $ VEHICLE TAX 2010 $ 1,398 $ $ $ VEHICLE TAX 2011 $ 33 $ $ $ 19

22 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change VEHICLE TAX 2012 $ 129 $ $ $ VEHICLE TAX2013 $ 3,541 $ $ $ VEHICLE TAX2014 $ 41,477 $ $ 100 $ VEHICLE TAX2015 $ $ 42, $ 5,000 $ 100 $ VEHICLE TAX2016 $ $ $ 38,000 $ 5,000 $ VEHICLE TAX2017 $ $ $ $ 38,000 $ VEHICLE TAX2018 $ $ $ $ PIPED NATURAL GAS TAX $ (7,473) $ (7,021.01) $ 7,183 $ 1,000 $ (6,183) 86.08% ELECTRIC FRANCHISE TAX $ 54,187 $ 57, $ 43,544 $ 44,415 $ % TELECOMUNICATIONS TAX $ 22,139 $ 18, $ 20,000 $ 18,600 $ (1,400) 7.00% VIDEO PROGRAMMING TAX $ 7,466 $ 7, $ 5,000 $ 5,000 $ ARTICLE 40 SALES TAX $ 55,504 $ 57, $ 60,084 $ 63,414 $ 3, % ARTICLE 42 SALES TAX $ 30,528 $ 31, $ 33,330 $ 33,949 $ % ARTICLE 39 SALES TAX $ 62,984 $ 65, $ 66,820 $ 67,897 $ 1, % ARTICLE 44 SALES TAX $ 54 $ 6.97 $ $ ARTICLE 44 *524 $ $ $ CABLE FRANCHISE TAX $ $ $ $ Garbage Late Fee $ 39 $ $ $ PROPERTY TAX REFUNDS $ (340) $ (322.41) $ $ MISCELLANEOUS REFUNDS $ $ $ $ SOLID WASTE FEES $ 63,828 $ 65, $ 72,000 $ 72,000 $ SOLID WASTE DISPOSAL $ 725 $ $ 500 $ 600 $ DONATIONSTENNIS COURTS $ 37,500 $ 1, $ $ RENTAL PROPERTY PAYMENTS $ 3,000 $ 3, $ 3,000 $ 3,000 $ DONATIONS PARKS & REC $ 1,000 $ 2, $ 2,500 $ $ (2,500) HEALTHY KIDS EVENT $ $ $ $ DONATIONS PARK PROGRAM $ 960 $ 6, $ 200 $ 10,000 $ 9, POOL CASH SHORT/OVER $ $ $ $ POOL PAVILION RESERVATION $ 1,330 $ 1, $ 1,200 $ 1,200 $ POOL DRINKS/SNACKS $ 1,648 $ 1, $ 800 $ 700 $ (100) 12.50% POOL ADMISSION FEES $ 2,508 $ 1, $ 2,000 $ 1,800 $ (200) POOL FAMILY MEMBERSHIPS $ 220 $ $ 200 $ 200 $ POOL TRAINING FEES $ $ $ $ POOL PARK PROGRAM FEES $ 1,585 $ $ 6,300 $ 6,000 $ (300) 4.76% POOL PARTY FEES $ 385 $ $ 300 $ 300 $ Swimming Lessons $ $ $ $ Ballfield Donations $ $ $ $ ABC REVENUE $ 1,275 $ 1, $ 1,000 $ 1,200 $

23 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change ABC LAW ENFORCE DIST $ 840 $ 1, $ 200 $ 500 $ BEER AND WINE LICENSE $ 105 $ $ 90 $ 140 $ % FUN DAY DONATIONS $ $ $ $ BEAUTIFICATION DONATIONS $ $ $ $ CEMETARY PLOT SALES $ 1,100 $ $ 400 $ 300 $ (100) 25.00% REDEVELOPMENT CORP. RENT $ 9,930 $ 12, $ 5,080 $ 5,080 $ REDEVELOPMENT CORP. FEES $ 273 $ $ $ FITNESS CENTER MEMBERSHIP $ $ $ $ ALCOHOLIC BEVERAGE TAX $ 5,361 $ 4, $ 5,100 $ 5,000 $ (100) 1.96% NCCMT DEBT SETOFF PROCEEDS $ 379 $ $ 200 $ 200 $ ACCOUNTS RECEIVABLE $ $ $ $ PRIVILEGE LICENSE/PERMITS $ $ $ $ PRIVILEGE LICENSE PENALTIES $ $ $ $ PMT IN LIEU OF PRIVILEGE $ $ $ $ ZONING PERMITS $ 725 $ $ 500 $ 420 $ (80) 16.00% HISTORIC COMMISSION FEES $ $ $ $ POWELL BILL FUNDS $ 40,601 $ 40, $ 40,100 $ 40,100 $ ZONING FEES $ 185 $ $ 300 $ 420 $ MISCELLANEOUS REVENUE $ 1,659 $ $ 1,200 $ 1,200 $ MISCELLANEOUS REDEV CORP $ $ $ $ MISCELLANEOUS FITNESS CENTER $ $ $ $ DONATIONS MARQUEE $ $ $ $ DONATIONS FITNESS CENTER $ $ $ $ DONATIONS CHRISTMAS PARADE $ $ $ $ DONATIONSTOWN BLDGS RESTORATION $ $ BUSINESSMENS ASSOCIATION FEES $ $ $ $ DONATIONS REDEV CORP $ $ 4, $ $ REDEVELOPMENT CORP. GRANT $ $ $ $ SALES TAX REFUND $ $ $ 8,000 $ 12,000 $ 4, Capital Contribution $ $ $ $ GASOLINE TAX REFUND $ $ $ $ HOLD HARMLESS TAX DIST $ 61,090 $ 64, $ 67,294 $ 71,000 $ 3, % Trans Hold Harmless $ $ $ $ CONTRIBUTIONS IN LIEU OF TAXES $ $ $ $ DRUG FUNDS $ 6 $ $ $ NCLM SOFT BODY ARMOR $ $ 1, $ 250 $ 500 $ GOV. HIGHWAY SAFETY $ 4,779 $ $ $ GOV. SAFETY GRT #6 $ $ $ $ 21

24 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change COPS GRANT FUNDS $ $ $ $ COPS EQUIPMENT GRANT 782 $ $ $ $ EQUIPMENT GRANT #1 $ $ $ $ EQUIPMENT GRANT #2 $ $ $ $ EQUIPMENT GRANT #3 $ $ $ $ POLICE CALENDAR SALES $ 1,075 $ $ $ MGPD LOAN PROCEEDS $ $ 56, $ $ POLICE MISCELLANEOUS $ 180 $ $ 350 $ $ (350) SHOP WITH COP PROGRAM $ $ 1,200 $ 1, DONATIONS DRUG DOG $ $ $ $ $ DONATIONS POLICE DEPT. $ 2,700 $ 2,000 $ 1,000 $ (1,000) POLICE REPORTS $ 160 $ 100 $ 100 $ DISPOSAL OF CAPITAL ASSETS $ 8,900 $ 2,500 $ 3,000 $ STATE SIDEWALK FUNDS $ $ $ COURT FEES $ 615 $ 500 $ 500 $ FIRE DEPARTMENT GRANT $ $ 1,500 $ 1,500 $ FIRE DEPARTMENT RESERVATIONS $ 75 $ 150 $ 150 $ STEP GRANT/MAIN STREET $ $ $ RURAL CENTER HAYWOOD $ $ $ APPROPRIATED FUND BALANCE $ $ 70,739 $ 100,956 $ 30, % APPROPRIATED FB REDEV CORP $ $ $ APPROPRIATED FB FITNESS CENTER $ $ $ APPROPRIATED FBPOWELL BILL $ 17,524 $ $ (17,524) NC DOT SIDEWALK GRANT $ $ $ INSURANCE PROCEEDS $ 3,907 $ $ PROCEEDS OF CAPITAL LEASE $ $ $ VFD USDA GRANT $ $ $ VFD LOAN PROCEEDS $ $ $ VFD RESERVE FUNDS TRANSFER $ $ 1,500 $ $ (1,500) REDEV CORP LOAN PROCEEDSR $ 36,500 $ $ TRANSFER FROM OTHER FUNDS $ $ $ TRANSFER FROM POWELL BILL $ $ 40,000 $ 55,000 $ 15, % Transfer to Grant Fund(s) $ $ $ DONATIONS POOL $ $ $ DONATIONS TO FIRE DEPT $ 11,500 $ $ (11,500) CASH SHORT AND OVER $ $ $ REVENUE TOTAL $ 1,004,902 $ 991,339 $ 1,081,735 $ 1,107,791 $ 26, % $ 1,006,111 22

25 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 10 GENERAL FUND ADMINISTRATION EXPENSES FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change SALARIES $ 35,313 $ 36,563 $ 54,059 $ 55,681 $ 1, % CHRISTMAS BONUS $ 400 $ 120 $ 100 $ 100 $ FICA $ 2,806 $ 2,799 $ 4,152 $ 4,259 $ % UE TAX $ $ $ $ RETIREMENT $ 2,593 $ 1,377 $ 3,810 $ 4,001 $ % GROUP HEALTH INS $ 11,208 $ 14,913 $ 10,600 $ 4,109 $ (6,491) 61.24% K MATCH $ $ $ 390 $ $ (390) UNEMPLOYMENT INS $ 679 $ 3,585 $ 5,000 $ 5,000 $ TRAVEL/TRAINING $ 98 $ $ 2,600 $ 3,000 $ % CAR ALLOWANCE $ 136 $ $ 1,350 $ 2,000 $ % TRAVEL $ 55 $ 150 $ 1,000 $ 1,000 $ DUES/SUBSCRIPTIONS $ 4,435 $ 759 $ 3,569 $ 3,000 $ (569) 15.95% FEES/FINES $ $ $ 8 $ $ (8) SUPPLIES $ 3,018 $ 2,290 $ 2,500 $ 2,500 $ EQUIPMENT <$1,500 $ 878 $ 474 $ 1,500 $ 1,500 $ CONTRACTED SERVICES $ 7,080 $ 6,831 $ 8,264 $ 8,000 $ (264) 3.19% TELEPHONE/POSTAGE $ 2,105 $ 1,317 $ 2,200 $ 2,200 $ UTILITIES $ 8,978 $ 7,870 $ 7,250 $ 7,250 $ PRINTING/ADVERTISING $ 113 $ 439 $ 500 $ 500 $ BUILDING/GROUNDS MAINTENANCE $ 590 $ 826 $ 1,020 $ 1,200 $ % SAFETY PROGRAM $ $ $ $ PROFESSIONAL FEES/SRV CHG $ 4,154 $ 4,591 $ 5,127 $ 11,500 $ 6, % CAPITAL OUTLAY $ $ $ 1,200 $ 10,000 $ 8, % LEASE PURCHASE $ $ $ 600 $ $ (600) EQUIPMENT RENTAL $ 1,703 $ 1,860 $ 2,300 $ 2,300 $ MISCELLANEOUS $ $ 84 $ $ 1,000 $ 1, WORKERS COMPENSATION $ 18,702 $ 17,315 $ 16,512 $ 17,000 $ % CONTRIBUTION HIGHLAND CTR $ $ $ $ CAPITAL RESERVE FUND $ $ $ $ REFUNDS $ 10 $ $ $ TRNS ENTER & GRNT FUNDS $ $ $ $ OUT OF ST SALES TAX $ $ $ $ ADMINISTRATION TOTALS $ 105,053 $ 104,164 $ 135,611 $ 147,100 $ 11, % 23

26 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change STREETS AND GROUNDS FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change OVERTIME $ $ $ $ $ SALARIES $ 21,875 $ 35,607 $ 27,503 $ 28, $ % CHRISTMAS BONUS $ 50 $ 100 $ 100 $ $ FICA $ 1,672 $ 2,922 $ 2,301 $ 2, $ (134) 5.82% RETIREMENT $ 1,545 $ 1,978 $ 759 $ 2, $ 1, % GROUP HEALTH INS $ 1,887 $ 9,517 $ 7,400 $ 4, $ (2,607) 35.23% K MATCH $ 2 $ $ 69 $ $ % SUPPLIES $ 5,845 $ 8,200 $ 8,200 $ 7, $ (1,200) 14.63% AUTO SUPPLIES $ 702 $ 800 $ 800 $ $ VEHICLE MAINTENANCE $ 2,004 $ 2,000 $ 2,000 $ 2, $ GASOLINE $ 1,941 $ 1,600 $ 1,600 $ 1, $ UTILITIES $ 30,322 $ 29,000 $ 28,500 $ 28, $ PRINTING/ADVERTISING $ $ 200 $ $ $ MAINT SUPPLIES/EQUIP <1500 $ 290 $ 300 $ 300 $ 1, $ 1, MAINTENANCE $ 145 $ 1,000 $ 1,758 $ 2, $ % MTG BEAUTIFICATION EXPENSE $ $ 1,000 $ 1,000 $ 1, $ NC DOT SIDEWALK GRANT $ $ 119,040 $ $ $ CAPITAL PROJECT SIDEWALK $ $ 75,000 $ $ $ SIDEWALK PROJECT $ $ $ $ $ SOLID WASTE DISPOSAL $ $ $ $ $ SHAWN'S RELIABLE PICKUP SERVICE $ $ $ $ $ CAPITAL OUTLAY EQUIPMENT $ $ $ $ 8, $ 8, LEASE PURCHASE $ $ $ 2,900 $ 2, $ SIGN REPLACEMENT PROGRAM $ $ 500 $ 6,500 $ $ (6,500) MISCELLANEOUS $ $ 1,000 $ $ $ CHRISTMAS PREPARATIONS $ 1,722 $ 2,000 $ 1,801 $ 4, $ 2, % OUT OF ST SALES TAX $ $ $ $ $ STREETS AND GROUNDS TOTALS $ 70,000 $ 291,765 $ 93,492 $ 98, $ 4, % 24

27 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change PLANNING FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change SALARIES $ $ $ $ $ FICA $ $ $ $ $ RETIREMENT $ $ $ $ $ GROUP HEALTH INS $ $ $ $ $ TRAVEL/TRAINING $ $ $ $ SUPPLIES $ $ $ 50 $ $ (50) TELEPHONE/POSTAGE $ $ 19 $ 100 $ $ (100) PRINTING/ADVERTISING $ $ $ 350 $ $ (350) % CONTRACTED SERVICES $ $ $ $ $ DUES/SUBSCRIPTIONS $ $ $ $ $ CAPITAL OUTLAY EQUIPMENT $ $ $ $ $ LEASE PURCHASE $ $ $ $ $ MISCELLANEOUS $ $ $ $ $ DEMOLITION/REMOVAL $ $ $ $ $ OUT OF ST SALES TAX $ $ $ $ $ PLANNING TOTALS $ $ 19 $ 500 $ $ (500) 20 SOLID WASTE FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change PRINTING/ADVERTISING $ $ $ $ SOLID WASTE DISPOSAL $ 73,093 $ 72,204 $ 61,000 $ 66,000 $ 5, % YARD DEBRIS/BULK GOODS DISPOSAL $ 10,690 $ 12,437 $ 13,000 $ 13,000 $ MISCELLANEOUS $ $ $ $ SOILD WASTE $ 83,783 $ 84,641 $ 74,000 $ 79,000 $ 5, % 25

28 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change PARKS AND REC FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change SALARIES $ $ $ $ $ POOL WORKER SALARIES $ 25,248 $ 22,778 $ 26,000 $ 26,000 $ FICA $ 1,801 $ 1,648 $ 1,989 $ 2,000 $ % RETIREMENT $ $ $ $ $ GROUP HEALTH INS $ $ $ $ $ K MATCH $ $ $ $ $ TRAINING/CERTIFICATIONS $ $ 311 $ $ $ UNIFORMS $ $ $ $ $ SUPPLIES $ 5,556 $ 4,876 $ 4,400 $ 5,000 $ % SNACKS/CONCESSIONS $ 1,420 $ 1,088 $ 1,600 $ 1,500 $ (100) 6.25% TELEPHONE/POSTAGE $ 718 $ 840 $ 800 $ 800 $ UTILITIES $ 11,042 $ 9,128 $ 10,500 $ 10,500 $ PRINTING/ADVERTISING $ $ $ $ $ MAINTENANCE $ 2,107 $ 4,187 $ 6,435 $ 6,435 $ PICKETS $ $ $ $ $ PAV/PICNIC AREA LIONS CLUB $ $ $ $ $ HEALTHY KIDS EVENT $ $ $ $ $ PARK PROGRAM EXPENSE $ 366 $ 214 $ 1,800 $ 1,800 $ TENNIS COURT EXPENSE $ 42,438 $ 5,712 $ $ $ FITNESS CENTER SALARIES $ $ $ $ $ FITNESS CENTER FICA $ $ $ $ $ CAPITAL OUTLAY EQUIPMENT $ 15,742 $ $ 1,000 $ 1,000 $ LEASE PURCHASE $ $ $ $ $ Ballfield LightLoan $ $ $ $ $ MISCELLANEOUS $ $ $ $ CONTRACTED SERVICES $ $ $ $ 20,000 $ 20, MISCELLANEOUS RECREATION $ $ $ $ $ FITNESS CENTER OPER. EXPENSE $ $ $ $ $ RETURNED CHECKS $ $ $ $ $ OUT OF ST SALES TX $ $ $ $ $ PARKS AND REC $ 106,438 $ 50,783 $ 54,524 $ 75,035 $ 20, % 26

29 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change POLICE DEPARTMENT FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change OVERTIME $ 13,576 $ 6,637 $ 9,000 $ 9, $ SALARIES $ 169,872 $ 202,636 $ 235,703 $ 244, $ 8, % CHRISTMAS BONUS $ 700 $ 700 $ 900 $ $ FICA $ 16,468 $ 17,626 $ 18,031 $ 18, $ % RESERVE OFFICERS PAY $ 22,063 $ 19,358 $ 18,750 $ 18, $ RETIREMENT $ 14,303 $ 15,310 $ 18,856 $ 20, $ 1, % SUPPLEMENTAL RETIREMENT $ $ $ $ $ GROUP HEALTH INS $ 28,774 $ 35,471 $ 51,145 $ 47, $ (3,211) 6.28% K MATCH $ 7,232 $ 9,534 $ 11,785 $ 12, $ % HOLIDAY PAY $ 5,887 $ 6,702 $ 7,500 $ 7, $ TRAVEL/TRAINING $ 1,000 $ 400 $ 1,000 $ 2, $ 1, UNIFORMS $ 5,204 $ 8,128 $ 5,250 $ 5, $ SUPPLIES $ 4,223 $ 3,610 $ 4,952 $ 7, $ 2, % EQUIPMENT $ 8,936 $ 8,314 $ 5,980 $ 5, $ AUTO SUPPLIES $ 2,989 $ 2,586 $ 2,500 $ 2, $ VEHICLE MAINTENANCE $ 14,464 $ 6,800 $ 9,000 $ 9, $ GASOLINE $ 11,323 $ 10,691 $ 12,000 $ 12, $ TELEPHONE/POSTAGE $ 1,854 $ 2,159 $ 3,500 $ 3, $ UTILITIES $ 7,292 $ 8,357 $ 7,800 $ 7, $ PRINTING/ADVERTISING $ 2,641 $ 840 $ 400 $ $ % BUILDING/GROUNDS MAINTENANCE $ 2,658 $ 1,198 $ 500 $ 1, $ 1, SAFETY PROGRAM $ 260 $ 49 $ 600 $ $ POLICE DONATION EXPENSE $ 837 $ 41 $ 1,863 $ 1, $ (863) 46.32% COMMUNICATIONS FEES $ $ $ 2,083 $ 2, $ SOFTWARE SUPPORT $ 3,000 $ 3,035 $ 3,500 $ 3, $ PROFESSIONAL SERVICES/FEES $ $ 78 $ $ $ CONTRACTED SERVICES $ 52,108 $ 27,020 $ 2,000 $ 2, $ DRUG DOG $ 1,640 $ 1,242 $ $ $ DRUG PROGRAM $ $ 250 $ 2,000 $ 2, $ DUES/SUBSCRIPTIONS $ 150 $ 1,787 $ 500 $ $ COPS GRANT $ $ $ $ $ CAPITAL OUTLAY BLDG IMP $ 7,899 $ $ 1,000 $ 5, $ 4,

30 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change CAPITAL OUTLAY $ 11,368 $ 55,629 $ 1,000 $ 4, $ 3, LEASE PURCHASE $ $ $ $ $ COMPUTERS $ 5,772 $ 2,929 $ $ $ APPLICANT PROCESSING $ 1,174 $ 1,395 $ 1,000 $ 2, $ 1, EQUIPMENT GRANT $ $ $ $ $ MISCELLANEOUS $ 338 $ 514 $ 400 $ 1, $ LEASE PURCHASE CAR $ $ $ 19,513 $ 19, $ DEBT SERV/BLDG IMP BB&T $ $ $ $ $ DEBT SERVICE INTEREST $ $ $ $ $ EMPLOYEE $ $ $ $ $ REIMBURSEMENT $ $ $ $ OUT OF ST SALES TAX $ $ POLICE DEPARTMENT TOTAL $ 426,006 $ 461,025 $ 460,011 $ 480,516 $ 9, % FIRE DEPARTMENT FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change RETIREMENT $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ ACCIDENT & HEALTH POLICY $ 2,142 $ 2,161 $ 2,500 $ 2,500 $ A D & D INSURANCE $ 490 $ 477 $ 490 $ 490 $ TRAVEL/TRAINING $ $ 15 $ 100 $ 100 $ DUES/SUBSCRIPTIONS $ $ 93 $ 600 $ 750 $ % SUPPLIES $ 311 $ 570 $ 571 $ 650 $ % AUTO SUPPLIES $ $ 42 $ 200 $ 200 $ VEHICLE MAINTENANCE $ 2,587 $ 2,030 $ 2,800 $ 3,000 $ % GASOLINE $ 2,145 $ 1,828 $ 2,000 $ 2,000 $ TELEPHONE/POSTAGE $ 343 $ 329 $ 570 $ 570 $ UTILITIES $ 3,836 $ 3,134 $ 3,500 $ 3,500 $ PRINTING/ADVERTISING $ $ $ $ $ BUILDING/GROUNDS MAINTENANCE $ 427 $ 121 $ 59,294 $ 10,000 $ (49,294) 83.13% COMMUNICATIONS FEES $ $ $ $ $ CONTRACTED SERVICES $ 1,728 $ 6,320 $ 10,600 $ 7,000 $ (3,600) 33.96% CAPITAL OUTLAY EQUIPMENT $ $ 48,585 $ $ $ ESCROW TRUCK FUND $ $ $ 13,000 $ 20,000 $ 7, % DONATION TO FIRE DEPARTMENT $ $ $ $ $ ANNUAL BANQUET $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ MISCELLANEOUS $ 640 $ $ 400 $ 400 $ DOI GRANT MATCH $ $ 3,129 $ 3,600 $ % DEBT SERV. VFD PRINC. $ $ $ $ $ DEBT SERV. INTEREST $ $ $ $ $ OUT OF ST SALES TAX $ $ $ $ $ FIRE DEPARTMENT TOTAL $ 19,149 $ 70,204 $ 104,254 $ 59,260 $ (44,994) 43.16% 28

31 Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change REDEVELOPMENT CORP FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change SALARIES $ $ BENEFITS $ $ OPERATIONS $ 6,968 $ 5,080 $ 5,080 $ CAPITAL OUTLAY $ $ EQUIPMENT $ EQUIPMENT $ $ MISCELLANEOUS $ $ OUT OF STATE TAX $ $ REDEVELOPMNET CORP TOTAL $ 6,968 $ $ 5,080 $ 5,080 $ POWELL BILL FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change SALARIES $ FICA $ RETIREMENT $ GROUP HEALTH INS $ K MATCH $ STREET MAINTENANCE $ 400 $ 549 $ 57,624 $ 40,100 $ (17,524) 30.41% AUTO SUPPLIES $ GASOLINE $ PRINTING/ADVERTISING $ CAPITAL OUTLAY $ 19,863 EQUIPMENT LEASE PURCHASE $ SIGN REPLACEMENT $ PROGRAM POWELL BILL RESERVE FUND $ $ 40,000 $ 55,000 $ 15, % OUT OF ST SALES TX $ POWELL BILL TOTAL $ 20,263 $ 549 $ 97,624 $ 95,100 $ (2,524) 2.59% CEMETERY FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change BUILDING/GROUNDS $ $ 339 $ 100 $ 100 $ UTILITIES $ 371 $ 400 $ 400 $ PRINTING/ADVERTISING $ $ CONTRACTED SERVICES $ $ MISCELLANEOUS $ $ CEMETERY TOTAL $ 371 $ 339 $ 500 $ 500 $ 29