DuPage Public Safety Communications

Transcription

1 DuPage Public Safety Communications Fiscal Year FYE 19 May 1, 2018 April 30, 2019 Approved by DU-COMM s Board of Directors on January 16, 2018

2 DU-COMM DuPage Public Safety Communications 600 Wall Street Glendale Heights, IL (630) Administration (630) Facsimile FYE 2019 BUDGET Executive Summary OPERATIONS BUDGET $14,666,875 The FYE19 budget is a 1.83% increase in expenses compared to the FYE18 budget. The increase in expenses, coupled with a decrease in revenue, has an impact to DU-COMM members of 2.74% increase, on average, for Police and 2.75% increase, on average, for Fire. These averages are based on the share funding formula split of 77.8% police, 22.2% fire. Other factors, like changes in the number of sworn officers and EAV (equalized assessed valuation), also 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 FYE19 budget ($229,687). For the first time in almost ten (10) years, the Operations budget does not include any revenue from consolidation. Reserve funds of $500,000, were used help reduce costs to member agencies. 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 86.61% of the total budget and if the Prescient MIS contract cost were included (four (4) IT staff), personnel costs would account for 90.60% of the total Operations Budget. Estimates for step increases and COLA to the wage scale (union contract expired April 30, 2016), along with other factors such as; IMRF employer rate, unemployment costs, and one (1) new Telecommunicator positions resulted in a total payroll increase of 2.4%. 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 remain at 77.8% for police and 22.2% for fire. The FYE19 budget also includes the anticipated membership of the Warrenville Fire Protection District. For FYE18, the total number of officers decreased by two (2). The change to police shares range from a 3.1% decrease to a 6.0% increase. Most fire agencies incurred an increase to their Equalized Assessed Value (EAV), with an average EAV increase of 6.5% for FYE19. The unpredictable swings in EAV cause significant differences in individual agency shares. For FYE19, the change in fire shares range from a.9% to a 7.3% increase. New Facility On February 15, 2017, the DU-COMM Board of Directors approved a facility policy and IGA/lease for the new facility at the DuPage County complex. The FYE19 budget includes utilities and janitorial services not included in the IGA/lease with DuPage County totaling $114,000. The annual cost for the new facility lease is a separate expense from annual FYE19 shares. Refer to the Annual Facility Cost Sheet. As approved by BOD January 16, 2018 Page 1 of 33

3 DU-COMM Personnel Expenses $12,702,600 A head count change adding one (1) Telecommunicator was included in the FYE19 budget. This new Telecommunicator position is needed to handle overall increased workload in the center. The increased workload can be directly attributed to the completion of the wireless re-routing project that now has all wireless calls coming directly to DU-COMM instead of being answered by the DuPage Sheriff s office. Based on estimated costs for the union contract (expired April 30, 2016), a COLA was added to the entire wage scale. No other additions/changes to the wage scale. DU-COMM joined the IPBC NIHII health insurance pool as of January 1, 2017, which greatly reduced the annual increase seen over the past few years. Healthcare premiums remain unpredictable, but the move to IPBC will reduce the volatility of increases, as the renewal in June 2017 was only 5.2%. Based on the membership in IPBC and the increase in head count (one (1) new employee), insurance benefits are estimated at a 2.8% increase in overall premiums compared to the FYE18 budget. Administration Expenses $298,025 The administration budget category increased 12.3% ($32,650) primarily due to professional services anticipated from GovTemps in lieu of increasing administrative personnel head count. Additional costs related to anticipated changes in time and attendance/payroll processing services were budgeted for FYE19. Facilities Expenses $744,500 The routine facilities budget decreased by 8.7% ($70,850) due to efforts by Support Services to replace phone lines (RT circuits) with microwaves, T1, or IP technologies. The decrease includes additional utility costs for maintaining two building for a short period and the new DU-COMM member agency COMCAST IP network (SONET network replacement) requested by members. Human Resources Expenses $34,000 This category decreased by 7.1% (-$2,600) as hiring needs are anticipated to slow in FYE19 as hiring costs for the one (1) new Telecommunicator is included in FYE18 estimates. MIS Expenses $693,200 The MIS budget category has a 1.7% increase ($11,600) over the previous year. Annual increases anticipated for existing maintenance agreements, 2% increase to existing MIS consulting fees, and software upgrades impacted the overall increase. Operations Expense $95,200 This budget category decreased by 7.7% (-$7,950). Training budgets were reduced based on the ETSB s willingness to provide training opportunities at no cost to DU-COMM. Technical Services Expense $65,700 The technical services budget decreased 4.7% (-$3,250) from the previous year. The FYE19 budget includes reductions for radio consoles and furniture maintenance since all will be replaced at the new facility. Vehicles Expense $32,650 Vehicle expenses are budgeted for a 10.7% increase ($3,150) due to scheduled replacements of brakes and tires based on mileage of vehicles. As approved by BOD January 16, 2018 Page 2 of 33

4 DU-COMM CAPITAL BUDGET $2,511,960 The Capital Budget relies on funding from the Alarm Fund. Alarm revenue is expected to increase from the FYE18 budget where estimates were conservative with four (4) fire districts leaving DU- COMM in May Assigned Funds make up the rest of the revenue. The Capital Budget is showing an overall decrease in spending of 32.6% due to most new facility costs were included in FYE18. Only the contingency funds for the new facility, $1,064,160, are included in FYE19 budget along with other projects. Major FYE19 projects include: Radio Microwave Systems: Additional Hops $100,000 Base Station/Police Back-up Solution $200,000 Software Purchases: Time & Attendance, Microsoft Enterprise, Accounting $120,000 New Facility: Contingency $1,064,160 ALARM BUDGET $908,000 This fund transfers $795,000 to the Capital Budget and $78,000 to the Operations Budget to offset the cost of Alarm Operator salaries. Reserve funds were used for the alarm equipment service agreement. Alarm revenue was budgeted at an increase from past years with the resolved litigation for municipal alarms. TOWER BUDGET $281,871 The tower fund is a source of income for DU-COMM, as it transfers $181,171 to the Operations Budget to help offset Technician salaries. Revenue slightly increased ($3,575) with escalators in many tower leases. Routine maintenance and small repairs at various towers are planned, but no other large projects. As approved by BOD January 16, 2018 Page 3 of 33

5 Annual Facility Cost Sheet Based on FYE19 Share Percentages, with Warrenville FPD Police % FYE Total Cost FYE19 FYE19 Agency Outstanding Share % Loan Owning & Operating 13 Years 1st Year Shares Paid Obligation Bartlett 6.00% $ 416,663 $ 107,256 $ 523,918 $ 32,051 $ 621,321 $ - $ 523,918 Burr Ridge 2.89% $ 200,891 $ 51,713 $ 252,604 $ 15,453 $ 299,566 $ - $ 252,604 Carol Stream 7.39% $ 513,388 $ 132,154 $ 645,542 $ 39,491 $ 765,556 $ - $ 645,542 Clarendon Hills 1.39% $ 96,725 $ 24,899 $ 121,624 $ 7,440 $ 144,236 $ - $ 121,624 Darien 3.64% $ 252,974 $ 65,120 $ 318,093 $ 19,460 $ 377,231 $ - $ 318,093 Downers Grove 7.92% $ 550,590 $ 141,731 $ 692,321 $ 42,353 $ 821,031 $ - $ 692,321 Elmhurst 7.28% $ 505,948 $ 130,239 $ 636,187 $ 38,919 $ 754,461 $ - $ 636,187 Glen Ellyn 4.28% $ 297,616 $ 76,611 $ 374,227 $ 22,894 $ 443,801 $ - $ 374,227 Hanover Park 6.53% $ 453,865 $ 116,832 $ 570,697 $ 34,913 $ 676,796 $ - $ 570,697 Hinsdale 2.68% $ 186,010 $ 47,882 $ 233,892 $ 14,308 $ 277,376 $ - $ 233,892 Lisle 4.07% $ 282,735 $ 72,781 $ 355,516 $ 21,749 $ 421,611 $ - $ 355,516 Lombard 7.28% $ 505,948 $ 130,239 $ 636,187 $ 38,919 $ 754,461 $ - $ 636,187 Oak Brook 4.28% $ 297,616 $ 76,611 $ 374,227 $ 22,894 $ 443,801 $ - $ 374,227 Oakbrook Terrace 2.03% $ 141,368 $ 36,390 $ 177,758 $ 10,874 $ 210,806 $ - $ 177,758 Roselle 3.43% $ 238,093 $ 61,289 $ 299,382 $ 18,315 $ 355,041 $ - $ 299,382 Villa Park 3.96% $ 275,295 $ 70,865 $ 346,160 $ 21,177 $ 410,516 $ - $ 346,160 Warrenville 3.43% $ 238,093 $ 61,289 $ 299,382 $ 18,315 $ 355,041 $ - $ 299,382 West Chicago 4.93% $ 342,259 $ 88,103 $ 430,362 $ 26,328 $ 510,371 $ - $ 430,362 Wheaton 6.96% $ 483,626 $ 124,493 $ 608,120 $ 37,202 $ 721,176 $ - $ 608,120 Willowbrook 2.46% $ 171,129 $ 44,051 $ 215,181 $ 13,164 $ 255,186 $ - $ 215,181 Winfield 1.71% $ 119,047 $ 30,644 $ 149,691 $ 9,157 $ 177,521 $ - $ 149,691 Woodridge 5.46% $ 379,461 $ 97,679 $ 477,140 $ 29,189 $ 565,846 $ - $ 477,140 Total Police Assessments % $ 6,949,340 $ 1,788,872 $ 8,738,211 $ 534,565 $ 10,362,752 $ - $ 8,738,211 Fire % FYE Total Cost FYE19 FYE19 Agency Outstanding Share % Loan Owning & Operating 13 Years 1st Year Shares Paid Obligation Bartlett 4.91% $ 97,321 $ 25,052 $ 122,373 $ 7,486 $ 145,124 $ - $ 122,373 Bloomingdale 4.87% $ 96,550 $ 24,853 $ 121,403 $ 7,427 $ 143,974 $ - $ 121,403 Carol Stream 5.11% $ 101,287 $ 26,073 $ 127,360 $ 7,791 $ 151,038 $ - $ 127,360 Clarendon Hills 2.14% $ 42,501 $ 10,940 $ 53,441 $ 3,269 $ 63,377 $ - $ 53,441 Darien-Woodridge 4.36% $ 86,493 $ 22,265 $ 108,758 $ 6,653 $ 128,978 $ - $ 108,758 Downers Grove 9.34% $ 185,225 $ 47,680 $ 232,905 $ 14,248 $ 276,205 $ - $ 232,905 Elmhurst 9.11% $ 180,577 $ 46,483 $ 227,060 $ 13,891 $ 269,273 $ - $ 227,060 Glen Ellyn 4.93% $ 97,761 $ 25,165 $ 122,926 $ 7,520 $ 145,780 $ - $ 122,926 Glenside 1.84% $ 36,475 $ 9,389 $ 45,865 $ 2,806 $ 54,392 $ - $ 45,865 Hanover Park 2.09% $ 41,491 $ 10,681 $ 52,172 $ 3,192 $ 61,872 $ - $ 52,172 Hinsdale 7.07% $ 140,221 $ 36,095 $ 176,316 $ 10,786 $ 209,096 $ - $ 176,316 Lisle-Woodridge 8.86% $ 175,652 $ 45,216 $ 220,867 $ 13,512 $ 261,929 $ - $ 220,867 Lombard 6.15% $ 121,979 $ 31,399 $ 153,379 $ 9,383 $ 181,894 $ - $ 153,379 Oak Brook 5.77% $ 114,396 $ 29,447 $ 143,844 $ 8,800 $ 170,586 $ - $ 143,844 Oakbrook Terrace 0.80% $ 15,797 $ 4,066 $ 19,864 $ 1,215 $ 23,557 $ - $ 19,864 Roselle 3.36% $ 66,657 $ 17,159 $ 83,816 $ 5,127 $ 99,398 $ - $ 83,816 Villa Park 2.21% $ 43,843 $ 11,286 $ 55,129 $ 3,373 $ 65,378 $ - $ 55,129 Warrenville 2.22% $ 44,030 $ 11,334 $ 55,364 $ 3,387 $ 65,657 $ - $ 55,364 West Chicago 3.27% $ 64,812 $ 16,684 $ 81,495 $ 4,986 $ 96,647 $ - $ 81,495 Wheaton 8.10% $ 160,677 $ 41,361 $ 202,037 $ 12,360 $ 239,599 $ - $ 202,037 Winfield 2.53% $ 50,095 $ 12,895 $ 62,991 $ 3,853 $ 74,702 $ - $ 62,991 York Center 0.96% $ 19,133 $ 4,925 $ 24,058 $ 1,472 $ 28,531 $ - $ 24,058 Total Fire Assessments % $ 1,982,973 $ 510,449 $ 2,493,423 $ 152,536 $ 2,956,987 $ - $ 2,493, Total Cost 2019 FYE19 Agency Outstanding Loan Owning & Operating 13 Years 1st Year Shares Paid Obligation Police Assessments $ 6,949,340 $ 1,788,872 $ 8,738,211 $ 534,565 $ 10,362,752 $ - $ 8,738,211 Fire Assessments $ 1,982,973 $ 510,449 $ 2,493,423 $ 152,536 $ 2,956,987 $ - $ 2,493,423 Total Assessments $ 8,932,313 $ 2,299,321 $ 11,231,634 $ 687,101 $ 13,319,739 $ - $ 11,231,634 As approved by BOD January 16, 2018 Page 4 of 33

6 FYE19 Budget Overview FYE18 Budget vs FYE19 Budget Agency Revenue FYE19 FYE18 FYE19 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference Police Shares $ 10,362,752 $ 10,362,752 $ 10,085,242 $ 10,362, % Fire Shares $ 2,956,987 $ 2,956,987 $ 2,877,804 $ 2,956, % Capital Buy-in/Admin Fee & Misc $ - $ - $ - $ 255,721 $ ADT Covered Agency Alarms $ 297,048 $ 297,048 $ 310,304 $ 297, % Downers Grove Alarms $ 149,520 $ 149,520 $ 134,400 $ 149, % Elmhurst Alarms $ 96,768 $ 96,768 $ 104,496 $ 96, % Norcom Alarms $ 64,344 $ 64,344 $ 52,752 $ 64, % Oak Brook $ 69,384 $ 69,384 $ 64,680 $ 69, % Wheaton & Winfield Alarms $ 117,936 $ 117,936 $ 109,368 $ 117, % Rebill $ 1,000 $ 2,500 $ 3,500 $ 4,200 $ 3, % Total Agency Revenue $ 13,320,739 $ - $ 795,000 $ 2,500 $ 14,118,239 $ 13,998,967 $ 14,118, % Outside Source Revenue FYE18 FYE19 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference Contractual Services $ 258,937 $ 258,937 $ 248,000 $ 258, % IPRF Safety Grant $ 4,200 $ 4,200 $ 3,490 $ 4, % Interest $ 6,000 $ 5,000 $ 11,000 $ 10,000 $ 11,000 1 Board up Fees $ 2,500 $ 2,500 $ 2,750 $ 2, % Tower Leases $ 178,671 $ 178,671 $ 175,096 $ 178, % Total Outside Source Revenue $ 271,637 $ 5,000 $ - $ 178,671 $ 455,308 $ 439,336 $ 455, % Total Revenue Estimate FYE19 $ 13,592,376 $ 5,000 $ 795,000 $ 181,171 $ 14,573,547 $ 14,438,303 $ 14,573, % Fund Transfers FYE18 FYE19 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference From Operations Reserve $ 500,000 $ - $ 500,000 $ 685,700 $ 500, % From Capital Reserve $ - $ - $ - $ - From Capital Budget $ 315,350 $ 315,350 $ 87,044 $ 315, % From Tower Reserve $ 100,700 $ 100,700 $ 85,000 $ 100, % From Alarm Reserve $ 113,000 $ 113,000 $ - $ 113,000 From Alarm Budget $ 78,000 $ 795,000 $ 873,000 $ 745,000 $ 873, % From Tower Budget $ 181,171 $ - $ 181,171 $ 72,496 $ 181, % From Capital Assigned Funds $ 1,711,960 $ 1,711,960 $ 3,056,500 $ 1,711, % Total Fund Transfers $ 1,074,521 $ 2,506,960 $ 113,000 $ 100,700 $ 3,795,181 $ 4,731,740 $ 3,795, % Operations Capital Alarm Tower All Funds Total Revenue & Transfers FYE19 $ 14,666,897 $ 2,511,960 $ 908,000 $ 281,871 $ 18,368,728 $ 19,170,043 $ 18,368, % Expenses FYE18 FYE19 % Operations Capital Alarm Tower All Funds All Funds All Funds Difference Administration $ 298,025 $ 298,025 $ 265,375 $ 298, % Agency Rebill $ 1,000 $ 1,000 $ 1,000 $ 1,000 Agency Reserves/Budget $ - $ - $ 795,000 $ 795,000 $ 667,000 $ 795, % Facilities $ 744,500 $ 1,089,160 $ 1,833,660 $ 2,965,850 $ 1,833, % General Expenses $ 113,000 $ 281,871 $ 394,871 $ 382,996 $ 394, % Human Resources $ 34,000 $ 34,000 $ 36,600 $ 34, % M.I.S. $ 693,200 $ 128,800 $ 822,000 $ 734,600 $ 822, % Operations/Communications $ 95,200 $ - $ 95,200 $ 108,650 $ 95, % Other $ 8,000 $ 8,000 $ 8,000 $ 8,000 Personnel/Benefits $ 12,702,600 $ 12,702,600 $ 12,401,700 $ 12,702, % Assigned Funds $ 785,000 $ 785,000 $ 654,500 $ 785, % Technical Services $ 65,700 $ 316,000 $ 381,700 $ 914,250 $ 381, % Vehicles $ 32,650 $ 185,000 $ 217,650 $ 29,500 $ 217, % Total Expenses $ 14,666,875 $ 2,511,960 $ 908,000 $ 281,871 $ 18,368,706 $ 19,170,021 $ 18,368, % Operations Capital Alarm Tower All Funds FYE18* FYE19 Difference Total Revenue $ 14,666,897 $ 2,511,960 $ 908,000 $ 281,871 $ 18,368,728 $ 19,170,043 $ 18,368, % Total Expenses $ 14,666,875 $ 2,511,960 $ 908,000 $ 281,871 $ 18,368,706 $ 19,170,021 $ 18,368, % Difference $ 22 $ (0) $ - $ - $ 22 $ 22 $ 22 * FYE18 bugdet admended by BOD July 19, 2017 to add $478,700 from FYE17 projects not completed As approved by BOD January 16, 2018 Page 5 of 33

7 Police % FYE19 Operations Budget: Agency Assessments FYE18 # of Officers FYE19 # of Officers Difference (%) FYE18 Actual Shares FYE19 % FYE19 Annual Shares Difference ($) Difference (%) Bartlett % $ 614, % $ 621,321 $ 7, % Burr Ridge $ 290, % $ 299,566 $ 8, % Carol Stream % $ 722, % $ 765,556 $ 43, % Clarendon Hills $ 140, % $ 144,236 $ 4, % Darien $ 366, % $ 377,231 $ 10, % Downers Grove $ 797, % $ 821,031 $ 23, % Elmhurst $ 732, % $ 754,461 $ 21, % Glen Ellyn $ 431, % $ 443,801 $ 12, % Hanover Park $ 657, % $ 676,796 $ 19, % Hinsdale $ 269, % $ 277,376 $ 7, % Lisle $ 409, % $ 421,611 $ 12, % Lombard % $ 743, % $ 754,461 $ 10, % Oak Brook $ 431, % $ 443,801 $ 12, % Oakbrook Terrace % $ 215, % $ 210,806 $ (4,717) -2.2% Roselle $ 344, % $ 355,041 $ 10, % Villa Park $ 398, % $ 410,516 $ 11, % Warrenville $ 344, % $ 355,041 $ 10, % West Chicago $ 495, % $ 510,371 $ 14, % Wheaton $ 700, % $ 721,176 $ 20, % Willowbrook $ 247, % $ 255,186 $ 7, % Winfield % $ 183, % $ 177,521 $ (5,674) -3.1% Woodridge $ 549, % $ 565,846 $ 16, % Total Police Assessments ($) (%) % $ 10,086, % $ 10,362,752 $ 276, % Fire % FYE18 EAV FYE19 EAV New Facility Lease Not Included Difference (%) FYE18 Actual Shares FYE19 % FYE19 Annual Shares Difference ($) Difference (%) Bartlett $ 1,106,702,136 $ 1,215,513, % $ 137, % $ 145,124 $ 7, % Bloomingdale $ 1,122,634,626 $ 1,205,878, % $ 139, % $ 143,974 $ 4, % Carol Stream $ 1,186,342,710 $ 1,265,047, % $ 147, % $ 151,038 $ 3, % Clarendon Hills $ 495,292,137 $ 530,825, % $ 61, % $ 63,377 $ 1, % Darien-Woodridge $ 1,019,017,902 $ 1,080,271, % $ 127, % $ 128,978 $ 1, % Downers Grove $ 2,163,725,584 $ 2,313,407, % $ 269, % $ 276,205 $ 6, % Elmhurst $ 2,078,051,093 $ 2,255,347, % $ 258, % $ 269,273 $ 10, % Glen Ellyn $ 1,146,650,497 $ 1,221,005, % $ 142, % $ 145,780 $ 2, % Glenside $ 426,215,714 $ 455,566, % $ 53, % $ 54,392 $ 1, % Hanover Park $ 462,487,778 $ 518,214, % $ 57, % $ 61,872 $ 4, % Hinsdale $ 1,626,204,809 $ 1,751,316, % $ 202, % $ 209,096 $ 6, % Lisle-Woodridge $ 2,066,698,210 $ 2,193,833, % $ 257, % $ 261,929 $ 4, % Lombard $ 1,441,621,302 $ 1,523,485, % $ 179, % $ 181,894 $ 2, % Oak Brook $ 1,336,534,043 $ 1,428,774, % $ 166, % $ 170,586 $ 4, % Oakbrook Terrace $ 187,256,176 $ 197,300, % $ 23, % $ 23,557 $ % Roselle $ 756,829,974 $ 832,525,365 1 $ 94, % $ 99,398 $ 5, % Villa Park $ 508,616,735 $ 547,583, % $ 63, % $ 65,378 $ 1, % Warrenville $ 515,390,058 $ 549,922, % $ 64, % $ 65,657 $ 1, % West Chicago $ 752,016,654 $ 809,478, % $ 93, % $ 96,647 $ 2, % Wheaton $ 1,883,310,764 $ 2,006,801, % $ 234, % $ 239,599 $ 4, % Winfield $ 584,761,266 $ 625,677, % $ 72, % $ 74,702 $ 1, % York Center $ 226,627,960 $ 238,959, % $ 28, % $ 28,531 $ % Total Fire Assessments ($) (%) $ 23,092,988,128 $ 24,766,736, % $ 2,877, % $ 2,956,987 $ 79, % FYE18 Annual Shares FYE19 Annual Shares Difference ($) Difference (%) Police Assessments $ 10,086,482 $ 10,362,752 $ 276, % Fire Assessments $ 2,877,972 $ 2,956,987 $ 79, % Total Assessments $ 12,964,454 $ 13,319,739 $ 355, % Police Fire Total FYE19 Expenses $14,666,875 Total FYE19 Expenses $14,666,875 Police 77.8% of Budget $11,410,829 Fire 22.2% of Budget $3,256,047 Less other Revenue ($1,048,089) Less other Revenue ($299,069) Police Assessment $10,362,740 Fire Assessment $2,956,978 Total Officers 934 Per Officer Cost $11, As approved by BOD January 16, 2018 Page 6 of 33

8 FYE19 Operations Budget Summary Revenue Income 4904 Agency Rebill $ 25,142 $ 1,000 $ 120,705 $ 1,000 $ Contractual Services $ 219,912 $ 248,000 $ 248,259 $ 258,937 $ 10, % 4013 Fees $ 2,624 $ 2,750 $ 2,550 $ 2,500 $ (250) -9.1% 4010 Grants $ 3,725 $ 3,490 $ 3,490 $ 4,200 $ % 4809 Interest $ 7,367 $ 6,000 $ 10,000 $ 6,000 $ Miscellaneous * $ 219,198 $ 255,721 $ 346,749 $ (255,721) 4006 Transfer from Operations Reserves $ - $ 685,700 $ 292,960 $ 500,000 $ (185,700) -27.1% 4002 Transfer from Capital Budget $ 37,966 $ 87,044 $ 47,990 $ 315,350 $ 228, Transfer from Alarm $ 78,000 $ 78,000 $ 78,000 $ 78,000 $ Transfer from Tower $ 9,115 $ 72,496 $ 7,651 $ 181,171 $ 108, % Total Revenue $ 603,049 $ 1,440,201 $ 1,158,354 $ 1,347,158 $ (93,043) -6.5% * FYE18 Capital Buyin - 2 agencies $ 255,722 Assessments Police $ 8,929,394 $ 10,085,242 $ 10,085,242 $ 10,362,752 $ 277, % Fire $ 2,819,809 $ 2,877,804 $ 2,877,804 $ 2,956,987 $ 79, % Total Assessments $ 11,749,203 $ 12,963,046 $ 12,963,046 $ 13,319,739 $ 356, % Total Revenue $ 12,352,252 $ 14,403,247 $ 14,121,400 $ 14,666,897 $ 263, % Expenses Personnel Payroll $ 8,949,611 $ 10,898,200 $ 10,947,750 $ 11,157,550 $ 259, % Benefits $ 1,078,584 $ 1,503,500 $ 1,278,800 $ 1,545,050 $ 41, % Total Personnel $ 10,028,195 $ 12,401,700 $ 12,226,550 $ 12,702,600 $ 300, % Personnel % of Total Expenses 86.61% $12,702,600 Personnel & Prescient % of Total Expenses 90.60% $13,288,600 Department Expenses Administration $ 246,059 $ 265,375 $ 288,550 $ 298,025 $ 32, % Agency Rebill $ 137,118 $ 1,000 $ 1,000 $ 1,000 $ - Agency Reserves $ - $ - $ - $ - $ - Facilities $ 543,309 $ 815,350 $ 688,750 $ 744,500 $ (70,850) -8.7% Human Resources $ 44,531 $ 36,600 $ 40,500 $ 34,000 $ (2,600) -7.1% M.I.S. $ 619,686 $ 681,600 $ 675,400 $ 693,200 $ 11, % Operations $ 47,037 $ 103,150 $ 103,900 $ 95,200 $ (7,950) -7.7% Technical Services $ 27,121 $ 68,950 $ 66,450 $ 65,700 $ (3,250) -4.7% Vehicles $ 16,524 $ 29,500 $ 30,300 $ 32,650 $ 3, % Total Department Expenses $ 1,681,385 $ 2,001,525 $ 1,894,850 $ 1,964,275 $ (37,250) -1.9% Total Expenses $ 11,709,580 $ 14,403,225 $ 14,121,400 $ 14,666,875 $ 263, % Total Revenue $ 12,352,252 $ 14,403,247 $ 14,121,400 $ 14,666,897 $ 263, % Total Expenses $ 11,709,580 $ 14,403,225 $ 14,121,400 $ 14,666,875 $ 263, % Difference $ 642,672 $ 22 $ - $ 22 $ - FYE18 budget amendment FYE17 Actual FYE18 Estimate FYE19 Estimate Operations Reserve Balance History $ 4,392,481 $ 4,099,521 $ 3,599,521 Expense Difference (%) 1.83% As approved by BOD January 16, 2018 Page 7 of 33

9 FYE19 Operations Budget Personnel - Payroll Adminstration 5101 Salaries $ 621,461 $722,000 $ 675,000 $ 765,000 $ 43, % 5102 Social Security $ 33,969 $45,000 $ 40,000 $ 47,000 $ 2, % 5103 Medicare $ 8,181 $10,500 $ 10,500 $ 11,000 $ % 5104 IMRF $ 62,638 $82,500 $ 90,000 $ 84,000 $ 1, % 5105 Unemployment Insurance $ 1,455 $1,900 $ 1,900 $ 1,900 $ - Total Expenses $ 727,704 $ 861,900 $ 817,400 $ 908,900 $ 47, % Support Services 5201 Salaries $ 554,776 $590,000 $ 565,000 $ 643,000 $ 53, % 5202 Social Security $ 33,423 $37,000 $ 34,000 $ 40,000 $ 3, % 5203 Medicare $ 7,817 $8,600 $ 8,600 $ 9,300 $ % 5204 IMRF $ 53,002 $67,000 $ 71,000 $ 71,000 $ 4, % 5205 Unemployment Insurance $ 2,030 $1,900 $ 1,900 $ 1,900 $ - Total Expenses $ 651,048 $ 704,500 $ 680,500 $ 765,200 $ 60, % Operations Management 5401 Salaries $ 702,888 $1,010,000 $ 800,000 $ 1,100,500 $ 90, % 5402 Social Security $ 41,689 $63,000 $ 50,000 $ 68,000 $ 5, % 5403 Medicare $ 9,750 $15,000 $ 12,000 $ 16,000 $ 1, % 5404 IMRF $ 73,959 $115,500 $ 100,000 $ 120,000 $ 4, % 5405 Unemployment Insurance $ 1,572 $2,700 $ 2,700 $ 2,700 $ - Total Expenses $ 829,858 $ 1,206,200 $ 964,700 $ 1,307,200 $ 101, % Telecommunicators 5501 Salaries $ 4,771,458 $ 6,140,000 $ 6,200,000 $ 6,304,000 $ 164, % Overtime $ 724,475 $ 450,000 $ 475,000 $ 300,000 $ (150,000) -33.3% OIC/CTO/LNG Premiums $ 59,669 $ 65,000 $ 70,000 $ 87,400 $ 22, % 5502 Social Security $ 325,975 $ 385,000 $ 430,000 $ 394,000 $ 9, % 5503 Medicare $ 76,236 $ 90,000 $ 102,000 $ 92,000 $ 2, % 5504 IMRF $ 572,901 $ 762,000 $ 960,000 $ 725,500 $ (36,500) -4.8% 5505 Unemployment Insurance $ 17,199 $ 24,000 $ 24,000 $ 24,000 $ - Total Expenses $ 6,547,913 $ 7,916,000 $ 8,261,000 $ 7,926,900 $ 10, % Operations Support 5601 Salaries $ 171,391 $ 184,000 $ 197,000 $ 220,000 $ 36, % 5602 Social Security $ 9,749 $ 11,500 $ 11,000 $ 14,000 $ 2, % 5603 Medicare $ 2,280 $ 2,700 $ 2,500 $ 3,200 $ % 5604 IMRF $ 8,468 $ 10,000 $ 12,000 $ 10,500 $ % 5605 Unemployment Insurance $ 1,200 $ 1,400 $ 1,650 $ 1,650 $ % Total Expenses $ 193,088 $ 209,600 $ 224,150 $ 249,350 $ 39, % FYE 17: Telecommunicators: Based on 73 Full-time Telecommunicators FYE 17: Operations Management: Based on 4 Communications Managers, 6 Communications Supervisors FYE 18: Telecommunicators: Based on 82 Full-time Telecommunicators FYE 18: Operations Management: Based on 4 Communications Managers, 6 Communications Supervisors FYE 19: Telecommunicators: Based on 83 Full-time Telecommunicators FYE 19: Operations Management: Based on 4 Communications Managers, 6 Communications Supervisors IMRF based on 10.9% average anticipated rate for 2017/2018, reduced from 11.4% Unemployment (IDES) based on 1.85% estimate Alarm Board Operators are offset by revenue from the Alarm Fund Total Payroll Expenses $ 8,949,611 $ 10,898,200 $ 10,947,750 $ 11,157,550 $ 259, % As approved by BOD January 16, 2018 Page 8 of 33

10 FYE19 Operations Budget Personnel - Benefits Insurance 6621 Medical $ 975,040 $ 1,350,000 $ 1,150,000 $ 1,395,000 $ 45, % 6622 Dental $ 74,368 $ 108,000 $ 92,000 $ 107,000 $ (1,000) -0.9% 6623 Life $ 4,072 $ 5,200 $ 4,500 $ 5,450 $ % 6624 Vision $ 20,746 $ 29,000 $ 26,000 $ 29,000 $ - Total Expenses $ 1,074,226 $ 1,492,200 $ 1,272,500 $ 1,536,450 $ 44, % Misc Benefits 6625 Employee Assistance Program (EAP) $ 2,616 $ 4,000 $ 4,000 $ 6,000 $ 2, Flexible Spending (FSA) $ 1,742 $ 2,300 $ 2,300 $ 2,600 $ % 6628 Accrued Benefit Payout $ - $ 5,000 $ - $ - $ (5,000) undefined Total Expenses $ 4,358 $ 11,300 $ 6,300 $ 8,600 $ (2,700) -23.9% Medical: FYE19 anticipated 5% increase with change to IPBC Pool, FYE18 received a 5.2% increase Dental: FYE19 anticipating a 10% increase, FYE18 received a 0% increase Vision: FYE19 anticipating a 6% increase, FYE18 received a 0% increase Total Benefit Expenses $ 1,078,584 $ 1,503,500 $ 1,278,800 $ 1,545,050 $ 41, % As approved by BOD January 16, 2018 Page 9 of 33

11 FYE19 Operations Budget Administration Professional Services 6701 Accounting Supplies $ 700 $ 1,600 $ 1,600 $ 1,600 $ Professional Fees $ - $ 5,000 $ 15,000 $ 25,000 $ 20, Audit $ 12,300 $ 11,000 $ 11,000 $ 11,000 $ Random Drug Testing $ - $ 3,000 $ 1,000 $ 3,500 $ % 6711 Bank Fees $ - $ 250 $ 250 $ 250 $ Payroll Processing Fees $ 7,479 $ 15,000 $ 15,000 $ 23,000 $ 8, % 6721 General Counsel $ 34,661 $ 20,000 $ 15,000 $ 15,000 $ (5,000) -25.0% 6721 General Counsel - Alarm $ 1,098 $ 1,000 $ - $ - $ (1,000) undefined Personnel Counsel $ 5,084 $ 10,000 $ 25,000 $ 10,000 $ - Total Expenses $ 61,322 $ 66,850 $ 83,850 $ 89,350 $ 22, % Equipment/Supplies/Uniforms 7101 General Office Supplies $ 2,633 $ 3,000 $ 3,000 $ 3,000 $ Copy Paper $ 1,441 $ 3,000 $ 3,000 $ 3,000 $ Toner, Ink, Drums, CDs, etc $ 3,761 $ 6,000 $ 6,000 $ 6,000 $ Copier Lease/Maint $ 6,699 $ 7,200 $ 7,200 $ 7,500 $ % 7150 Safety/First Aid Supplies $ 3,689 $ 3,500 $ 3,500 $ 4,200 $ Coffee & Other Supplies $ 2,370 $ 3,000 $ 3,000 $ 3,000 $ Uniforms - Admin $ 2,519 $ 5,200 $ 12,000 $ 5,500 $ % 8101 Office Equip/Appliance Maint $ 426 $ 1,000 $ 1,000 $ 1,000 $ - Total Expenses $ 23,538 $ 31,900 $ 38,700 $ 33,200 $ 1, % Insurance 6601 General Casualty, Auto & Umbrella $ 81,562 $ 84,500 $83,000 $ 85,000 $ % 6611 Workers Compensation $ 60,065 $ 58,000 $ 58,000 $ 64,000 $ 6, % Total Expenses $ 141,627 $ 142,500 $ 141,000 $ 149,000 $ 6, % Miscellaneous 7113 Document Management $ 833 $ 1,000 $ 1,000 $ 1,000 $ Printing $ 663 $ 1,000 $ 1,500 $ 1,000 $ Postage $ 3,101 $ 2,500 $ 2,500 $ 2,500 $ Shipping Carriers $ 549 $ 1,000 $ 1,000 $ 1,000 $ Miscellaneous $ 642 $ 750 $ 750 $ 750 $ Meeting Refreshments $ 435 $ 750 $ 750 $ 1,500 $ Director Training & Seminars $ 2,891 $ 5,000 $ 5,000 $ 6,000 $ 1,000 2 Total Expenses $ 9,114 $ 12,000 $ 12,500 $ 13,750 $ 1, % Contingency 8201 Contingency $ 2,000 $ 5,000 $ 5,000 $ 5,000 $ - Total Expenses $ 2,000 $ 5,000 $ 5,000 $ 5,000 $ - Memberships/Subscriptions 7305 Daily Newspaper $ 664 $ 625 $ 700 $ 725 $ % 7401 Publication Subscriptions $ 100 $ - $ - $ - $ Memberships/Certifications $ 7,694 $ 6,500 $ 6,800 $ 7,000 $ % Total Expenses $ 8,458 $ 7,125 $ 7,500 $ 7,725 $ % FYE18 budget amendment Total Administration Expenses $ 246,059 $ 265,375 $ 288,550 $ 298,025 $ 32, % As approved by BOD January 16, 2018 Page 10 of 33

12 FYE19 Operations Budget Agency Rebill 9904 Agency Rebill $ 137,118 $ 1,000 $ 1,000 $ 1,000 $ - Total Expenses $ 137,118 $ 1,000 $ 1,000 $ 1,000 $ is offset by the Agency Rebill Revenue account 4904 Agency Reserves 8204 Capital Reserves $ Operating Reserves $ Tower Reserves $ Alarm Reserves $ - Total Expenses $ - $ - $ - $ - $ - Facilities Utilities & Lease 6101 Phone & Data Lines (P2P, T1, Admin, PL) $ 402,915 $ 362,400 $ 392,400 $ 250,000 $ (112,400) -31.0% 6105 Agency IP Network $ - $ 270,000 $ 125,000 $ 240,000 $ (30,000) -11.1% 8031 Electricity $ 59,898 $ 70,000 $ 65,000 $ 125,000 $ 55, % Gas $ 4,687 $ 5,500 $ 5,000 $ 4,800 $ (700) -12.7% Water $ 4,292 $ 6,000 $ 6,000 $ 5,000 $ (1,000) -16.7% Miscellaneous $ 1,203 $ 1,300 $ 1,300 $ 6,000 $ 4, % Total Expenses $ 472,995 $ 715,200 $ 594,700 $ 630,800 $ (84,400) -11.8% Building Maintenance 8001 Plowing $ 8,499 $ 11,000 $ 11,000 $ 5,500 $ (5,500) Landscaping $ 3,081 $ 7,800 $ 7,800 $ 3,800 $ (4,000) -51.3% 8003 Janitorial Services $ 21,577 $ 25,500 $ 24,950 $ 46,300 $ 20, % Floor Mat Service $ 3,754 $ 4,000 $ 4,000 $ 3,900 $ (100) -2.5% 8004 Janitorial Supplies $ 6,048 $ 6,200 $ 6,200 $ 5,000 $ (1,200) -19.4% 8XXX Security Personnel $ - $ Refuse Removal $ 2,918 $ 5,000 $ 5,000 $ 5,000 $ Pest Control $ 508 $ 1,100 $ 1,100 $ 1,100 $ Diesel Fuel $ 1,073 $ 3,000 $ 3,000 $ 5,000 $ 2, % 8021 Building Association Fees $ 1,145 $ 1,200 $ 1,200 $ 1,200 $ Plumbing Certification (Back-flow) $ 475 $ 550 $ 400 $ 550 $ Miscellaneous Building Expense $ 2,087 $ 5,000 $ 5,000 $ 5,000 $ Parking Lot Maintenance $ 500 $ 4,900 $ - $ 4,900 $ UPS Maintenance $ - $ 2,000 $ 2,000 $ 1,500 $ (500) -25.0% 8103 Generator Maintenance $ - $ 1,350 $ 1,350 $ 1,000 $ (350) -25.9% 8104 HVAC Maintenance $ 16,522 $ 17,500 $ 17,500 $ 18,500 $ 1, % 8105 Fire Extinguisher Maintenance $ 202 $ 700 $ 700 $ 1,000 $ % 8106 Test Equipment Calibration $ - $ 1,000 $ 1,000 $ 1,000 $ Fire Suppress/Fire Alarm Maint $ 1,925 $ 2,000 $ 1,500 $ 2,500 $ % 8110 AED Maintenance $ - $ 350 $ 350 $ 950 $ % Total Expenses $ 70,314 $ 100,150 $ 94,050 $ 113,700 $ 13, % Total Facilities Expenses $ 543,309 $ 815,350 $ 688,750 $ 744,500 $ (70,850) -8.7% As approved by BOD January 16, 2018 Page 11 of 33

13 FYE19 Operations Budget Human Resources Hiring 7801 Telecommunicator Testing $ 2,384 $ 3,500 $ 2,500 $ 2,500 $ (1,000) -28.6% 7802 Job Postings $ 2,168 $ 7,600 $ 5,000 $ 4,000 $ (3,600) -47.4% 7803 Drug Testing $ 3,465 $ 1,500 $ 3,000 $ 2,000 $ % 7804 Pre-Employment Screening $ 14,172 $ 3,500 $ 9,000 $ 4,000 $ % 7805 Assessment/Search Firms $ 9,950 $ - $ - Total Expenses $ 32,139 $ 16,100 $ 19,500 $ 12,500 $ (3,600) -22.4% Benefits - Incentives 7302 NPSTW/9-1-1 Month $ 3,213 $ 2,500 $ 2,500 $ 3,000 $ Employee Recognition/FISH $ 1,134 $ 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 $ 2,000 $ (1,000) -33.3% 7310 Agency Events $ 1,720 $ 2,000 $ 2,000 $ 2,000 $ - Total Expenses $ 9,067 $ 12,500 $ 12,500 $ 12,000 $ (500) -4.0% Human Resources - Misc 7104 HR Compliance Resources $ 1,400 $ 3,000 $ 3,000 $ 3,000 $ Miscellaneous $ 45 $ 500 $ 500 $ 500 $ SHRM/IGFOA Memberships $ 404 $ 1,000 $ 1,000 $ 1,000 $ HR/Admin Training $ 1,419 $ 2,500 $ 3,000 $ 4,000 $ 1, HR Agency Training/Material $ 57 $ 1,000 $ 1,000 $ 1,000 $ - Total Expenses $ 3,325 $ 8,000 $ 8,500 $ 9,500 $ 1, % FYE18 budget amendment Total Human Resources Expenses $ 44,531 $ 36,600 $ 40,500 $ 34,000 $ (2,600) -7.1% As approved by BOD January 16, 2018 Page 12 of 33

14 FYE19 Operations Budget M.I.S. Communications 6502 Internet Access $ 3,058 $ 16,200 $ 16,200 $ 14,000 $ (2,200) -13.6% 6511 Wireless Data Services $ 9,012 $ 9,600 $ 9,600 $ 9,600 $ - Total Expenses $ 12,070 $ 25,800 $ 25,800 $ 23,600 $ (2,200) -8.5% Professional Services 6501 Professional Network Services $ - $ 11,100 $ 1,100 $ 11,100 $ MIS Consulting Firm $ 565,433 $ 575,000 $ 575,000 $ 586,000 $ 11, % Total Expenses $ 565,433 $ 586,100 $ 576,100 $ 597,100 $ 11, % Software 6503 Renewals & Maintenance $ 20,201 $ 30,000 $ 32,000 $ 39,000 $ 9, Domain Registration & SSL Certs $ 675 $ - $ - $ - $ Software $ 11,010 $ 15,000 $ 17,000 $ 16,000 $ 1, % Total Expenses $ 31,886 $ 45,000 $ 49,000 $ 55,000 $ 10, % Equipment 6513 MIS Misc Parts & Equip. $ 2,115 $ 3,000 $ 3,000 $ 3,000 $ Building Security $ 6,984 $ 7,200 $ 10,000 $ 8,000 $ % 8122 Maintenance Agreements $ 1,198 $ 14,000 $ 11,000 $ 6,000 $ (8,000) -57.1% Total Expenses $ 10,297 $ 24,200 $ 24,000 $ 17,000 $ (7,200) -29.8% Conferences & Meetings 7562 MIS Training & Seminars $ - $ 500 $ 500 $ 500 $ - Total Expenses $ - $ 500 $ 500 $ 500 $ : Barracuda 3 year contract renew in FYE : SSL Cert 3 year contract renewed in FYE : Prescient Contract, increased 1.8% In FYE16, 1.5% in FYE17 & FYE18 Total M.I.S. Expenses $ 619,686 $ 681,600 $ 675,400 $ 693,200 $ 11, % As approved by BOD January 16, 2018 Page 13 of 33

15 FYE19 Operations Budget Operations Communications 6103 Pagers $ 6,877 $ 7,850 $ 8,400 $ 8,000 $ % 6121 LEADS $ 6,045 $ 6,300 $ 6,000 $ 12,000 $ 5, % 7313 Tactical Dispatch $ 590 $ 2,500 $ 2,500 $ 2,500 $ Headset Replacement/Maintenance $ 20 $ 1,000 $ 500 $ 500 $ (500) -5 Total Expenses FYE17 Actual FYE18 Budget FYE19 Budget Difference ($) Difference (%) $ 13,532 $ 17,650 $ 17,400 $ 23,000 $ 5, % Training 7511 APCO/EMD/NENA Conferences $ 10,110 $ 14,500 $ 14,500 $ 14,000 $ (500) -3.4% 7521 State IPSTA Conference $ 1,246 $ 3,000 $ 3,000 $ 3,000 $ Operations Training $ 6,158 $ 11,900 $ 11,900 $ 11,900 $ EMD/Protocol Training $ 1,470 $ 10,500 $ 8,000 $ 1,000 $ (9,500) -90.5% 7710 Leadership Training $ 2,214 $ 16,500 $ 8,000 $ 5,000 $ (11,500) -69.7% 7715 Equipment/Supplies $ 803 $ 2,600 $ 2,600 $ 5,000 $ 2, % Total Expenses $ 22,001 $ 59,000 $ 48,000 $ 39,900 $ (19,100) -32.4% Administrative 7301 Telecommunicator Uniforms $ 8,998 $ 23,000 $ 35,000 $ 20,000 $ (3,000) -13.0% 7389 Miscellaneous $ - $ 500 $ 500 $ 500 $ Accreditation $ - $ - $ 5,000 $ 5, Refreshments & other Sundries $ 526 $ 1,000 $ 1,000 $ 1,800 $ Public Education Materials $ 1,980 $ 2,000 $ 2,000 $ 5,000 $ 3, Total Expenses $ 11,504 $ 26,500 $ 38,500 $ 32,300 $ 5, % Total Operations Expenses $ 47,037 $ 103,150 $ 103,900 $ 95,200 $ (7,950) -7.7% As approved by BOD January 16, 2018 Page 14 of 33

16 FYE19 Operations Budget Technical Services Communications 6102 Wireless Service $ 8,389 $ 8,050 $ 8,050 $ 8,300 $ % 6731 Coordination Fees $ 800 $ 8,200 $ 8,200 $ 2,500 $ (5,700) -69.5% 6732 Professional Services $ - $ 5,000 $ 5,000 $ 10,000 $ 5, DEDIRS Airtime: DC Radios only $ - $ - Total Expenses $ 9,189 $ 21,250 $ 21,250 $ 20,800 $ (450) -2.1% Equipment Maintenance 8041 Tech Services Misc Parts & Equip $ 2,221 $ 5,000 $ 5,000 $ 5,000 $ Maintenance $ 971 $ 2,000 $ 2,000 $ 2,000 $ Radio Console Repair $ 119 $ 2,000 $ 2,000 $ - $ (2,000) undefined Microwave Maintenance $ 3,598 $ 5,000 $ 5,000 $ 5,000 $ Mobile & Portable Radio Maintenance $ 283 $ 1,500 $ 1,500 $ 1,000 $ (500) -33.3% Site Maintenance $ 5,382 $ 10,000 $ 10,000 $ 10,000 $ Workstation Furniture $ 1,201 $ 3,000 $ 500 $ 500 $ (2,500) -83.3% 8049 Tools $ 1,928 $ 3,000 $ 3,000 $ 2,000 $ (1,000) -33.3% Total Expenses $ 15,703 $ 31,500 $ 29,000 $ 25,500 $ (6,000) -19.0% Training 7704 Technical Training $ 950 $ 4,000 $ 5,000 $ 7,000 $ 3, % 7714 Technical Conference $ 3,000 $ 2,000 $ 3,000 $ - Total Expenses $ 950 $ 7,000 $ 7,000 $ 10,000 $ 3, % Administrative 7308 Tech Uniforms $ 1,279 $ 4,200 $ 4,200 $ 4,400 $ % 8013 Contractual Services $ - $ 5,000 $ 5,000 $ 5,000 $ - Total Expenses $ 1,279 $ 9,200 $ 9,200 $ 9,400 $ % 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 $ 27,121 $ 68,950 $ 66,450 $ 65,700 $ (3,250) -4.7% As approved by BOD January 16, 2018 Page 15 of 33

17 FYE19 Operations Budget Vehicles Gas & Maintenance 7901 Gas: Director Expedition $ 1,217 $ 2,000 $ 2,000 $ 2,000 $ Maintenance: Dir Expedition $ 2,045 $ 2,000 $ 2,000 $ 2,100 $ % 7902 Gas: Tech II Van $ 2,095 $ 3,000 $ 3,000 $ 2,500 $ (500) -16.7% Maintenance: Tech II Van $ 154 $ 2,500 $ 2,300 $ 2,550 $ % 7903 Gas: Tech I Van $ 1,787 $ 2,000 $ 2,000 $ 2,500 $ % Maintenance: Tech I Van $ 195 $ 500 $ 500 $ 1,600 $ 1, Gas: DDSS Explorer $ 1,231 $ 1,500 $ 1,500 $ 1,500 $ Maintenance: DDSS Explorer $ 869 $ 1,500 $ 1,500 $ 2,200 $ % 7905 Gas: Tech I Van $ 1,090 $ 1,500 $ 1,500 $ 2,000 $ % Maintenance: Tech I Van $ 98 $ 500 $ 500 $ 1,600 $ 1, Miscellaneous Fleet Costs $ 982 $ 1,500 $ 1,500 $ 1,900 $ % 7911 Gas: COMM-1 $ 53 $ 1,000 $ 500 $ 500 $ (500) Maintenance: COMM-1 $ 206 $ 1,500 $ 1,500 $ 1,550 $ % 7912 Gas: DDO Explorer $ 1,119 $ 2,000 $ 2,000 $ 2,000 $ Maintenance: DDO Explorer $ 1,824 $ 1,500 $ 1,500 $ 1,100 $ (400) -26.7% 7913 Gas: Fleet Vehicle $ 772 $ 2,000 $ 2,000 $ 2,000 $ Maintenance: Fleet Vehicle $ 686 $ 1,500 $ 3,000 $ 1,550 $ % Total Expenses $ 16,423 $ 28,000 $ 28,800 $ 31,150 $ 3, % Mileage Reimbursements 7906 MIS Mileage Reimbursement $ - $ - $ Tech Mileage Reimbursement $ 62 $ 1,000 $ 1,000 $ 1,000 $ Admin Mileage Reimbursement $ 39 $ 250 $ 250 $ 250 $ Operations Mileage Reimbursement $ - $ 250 $ 250 $ 250 $ - Total Expenses $ 101 $ 1,500 $ 1,500 $ 1,500 $ - Total Vehicles Expenses $ 16,524 $ 29,500 $ 30,300 $ 32,650 $ 3, % Total FYE19 Expenses Operations Budget $ 11,709,580 $ 14,403,225 $ 14,121,400 $ 14,666,875 $ 263, % FYE 18 Budget Minus all Payroll costs $ 3,505,025 Difference ($) Difference (%) FYE18 budget amendment FYE 19 Budget Minus all Payroll costs $ 3,509,325 $ 4, % As approved by BOD January 16, 2018 Page 16 of 33

18 FYE19 Capital Budget Summary Revenue 4101 Alarm Monitoring $ Fees $ Grant $ Miscellaneous (new Agency Funds) $ Interest (reserve funds only) $ 6,588 $ 4,000 $ 5,500 $ 5,000 $ 1, % 4009 Transfer from Alarm $ 667,000 $ 667,000 $ 651,200 $ 795,000 $ 128, % 4003 Transfer from Capital Reserves $ Transfer from Operations Reserves $ Transfer from Operations $ Transfer from Tower $ - Total Revenue $ 673,588 $ 671,000 $ 656,700 $ 800,000 $ 129, % Transfers from Assigned Funds Radio Network Equipment $ 175,000 $ 310,000 $ 310,000 $ 200,000 $ (110,000) -35.5% Vehicles $ - $ - $ - $ 185,000 $ 185,000 Radio Console & CEB $ - $ - $ - $ - $ - Facility Maintenance $ 84,588 $ 54,500 $ 31,000 $ 25,000 $ (29,500) -54.1% Network Servers $ 6,000 $ - $ 37,000 $ - $ - Computers $ 10,200 $ 7,000 $ 8,600 $ 4,800 $ (2,200) -31.4% Software $ 36,500 $ 40,000 $ 35,000 $ 120,000 $ 80, Monitoring & Test Equipment $ 8,000 $ 7,000 $ 7,000 $ 7,000 $ - Dispatch Chairs $ - $ - $ - $ - $ - Microwave $ 475,000 $ 523,000 $ 523,000 $ 100,000 $ (423,000) -80.9% Console Furniture $ - $ 11,000 $ 11,000 $ - $ (11,000) Printers $ - $ - $ - $ 1,000 $ 1,000 UPS Batteries $ - $ - $ - $ - $ - Alarm Board Equipment $ - $ - $ - $ - $ - Switch/Firewall $ 5,400 $ - $ 30,000 $ - $ - Building - New Facility $ 1,266,775 $ 2,080,000 $ 2,136,000 $ 1,064,160 $ (1,015,840) -48.8% Building Security $ 5,000 $ 19,000 $ 13,000 $ - $ (19,000) Receive Site Batteries $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ - Total Assigned Funds Transferred $ 2,077,463 $ 3,056,500 $ 3,146,600 $ 1,711,960 $ (1,344,540) -44.0% Total Revenue & Balance Transfers $ 2,751,051 $ 3,727,500 $ 3,803,300 $ 2,511,960 $ (1,215,540) -32.6% Expenses Agency Reserves $ - $ - $ - $ - $ - Communications $ - $ 11,000 $ 11,000 $ - $ (11,000) Facilities $ 1,249,818 $ 2,150,500 $ 2,177,000 $ 1,089,160 $ (1,061,340) -49.4% M.I.S. $ 45,842 $ 53,000 $ 127,100 $ 128,800 $ 75, % Other Capital $ 9,226 $ 8,000 $ 8,000 $ 8,000 $ - Assigned Funds $ 645,800 $ 654,500 $ 632,200 $ 785,000 $ 130, % Technical Services $ 316,154 $ 850,500 $ 848,000 $ 316,000 $ (534,500) -62.8% Vehicles $ - $ - $ - $ 185,000 $ 185,000 Total Expenses $ 2,266,840 $ 3,727,500 $ 3,803,300 $ 2,511,960 $ (1,215,539) -32.6% Total Revenue $ 2,751,051 $ 3,727,500 $ 3,803,300 $ 2,511,960 $ (1,215,540) -32.6% Total Expenses $ 2,266,840 $ 3,727,500 $ 3,803,300 $ 2,511,960 $ (1,215,539) -32.6% Difference $ 484,211 $ 0 $ 0 $ (0) $ (1) FYE17 Actual FYE18 Estimate FYE19 Estimate Capital Reserve Balance History $ 4,534,025 $ 4,534,025 $ 4,534,025 FYE18 budget amendment As approved by BOD January 16, 2018 Page 17 of 33

19 FYE19 Capital Budget Agency Reserves 9113 Operating Reserves $ Capital Reserves $ Tower Reserves $ Alarm Reserves $ - Total Expenses $ - $ - $ - $ - $ - Communications 9001 Dispatch Chairs * $ Operations and Training Equipment $ Radio Console & CEB * $ Console Furniture * $ 11,000 $ 11,000 $ - $ (11,000) 9448 Alarm Equipment * $ - Total Expenses $ - $ 11,000 $ 11,000 $ - $ (11,000) Facilities 9002 Fixtures * $ 5,088 $ 2,500 $ 2,500 $ - $ (2,500) 9005 Appliances * $ - $ - $ - $ - $ UPS Batteries * $ - $ - $ - $ - $ HVAC * $ 9,979 $ 17,000 $ 8,500 $ - $ (17,000) 9505 Parking Lot * $ - $ 15,000 $ 15,000 $ - $ (15,000) 9508 Building Security * $ 14,803 $ 16,000 $ 10,000 $ - $ (16,000) 9509 Building Improvement * $ 655 $ 20,000 $ 5,000 $ 25,000 $ 5, % 9510 Building - New Facility * $ 1,219,293 $ 2,080,000 $ 2,136,000 $ 1,064,160 $ (1,015,840) -48.8% Total Expenses $ 1,249,818 $ 2,150,500 $ 2,177,000 $ 1,089,160 $ (1,061,340) -49.4% M.I.S Computers * $ 9,383 $ 7,000 $ 8,600 $ 4,800 $ (2,200) -31.4% 9217 Network Servers * $ - $ - $ 37,000 $ - $ Printers * $ - $ - $ 1,000 $ 1, MIS Misc Parts & Equip. $ - $ 3,000 $ 13,500 $ 3,000 $ Software * $ 33,909 $ 40,000 $ 35,000 $ 120,000 $ 80, Switch/Firewall/LAN* $ 2,550 $ - $ 30,000 $ - $ Building Security - Electronics* $ - $ 3,000 $ 3,000 $ - $ (3,000) Total Expenses $ 45,842 $ 53,000 $ 127,100 $ 128,800 $ 75, % Other Capital 9599 Capital Contingency $ 9,226 $ 8,000 $ 8,000 $ 8,000 $ - Total Expenses $ 9,226 $ 8,000 $ 8,000 $ 8,000 $ - * Items are offset from revenue from assigned funds Assigned Funds 9601 Vehicles $ 60,642 $ 80,642 $ 80,642 $ 100,642 $ 20, % 9602 Radio Console & CEB $ - $ - $ - $ - $ Facility Maintenance $ 45,000 $ 45,000 $ 45,000 $ 45,000 $ Network Servers $ 8,006 $ 8,246 $ 25,000 $ 8,246 $ Computers $ 18,083 $ 18,626 $ 18,626 $ 19,185 $ % 9606 Software $ 65,000 $ 5,000 $ 5,000 $ 40,000 $ 35, Dispatch Chairs $ 3,881 $ 3,847 $ 3,847 $ - $ (3,847) Microwave $ 150,000 $ 150,000 $ 150,000 $ 100,000 $ (50,000) -33.3% 9610 Console Furniture $ - $ - $ - $ - $ Printers $ 1,596 $ - $ - $ - $ UPS Batteries $ - $ - $ - $ - $ Monitoring & Test Equipment $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ Radio Network Equipment $ 200,000 $ 200,000 $ 200,000 $ 100,000 $ (100,000) Alarm Board Equipment $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ Switch/Firewall $ 6,884 $ 7,091 $ 7,091 $ 7,303 $ % 9617 Building - New Facility $ - $ - $ - $ - $ Building Security - Electronics $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ Receive Site Batteries $ 8,742 $ 9,004 $ 9,004 $ 9,274 $ % 9650 Transfer out to Operations Budget $ 37,966 $ 87,044 $ 47,990 $ 315,350 $ 228, % Total Expenses $ 645,800 $ 654,500 $ 632,200 $ 785,000 $ 130, % 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 January 16, 2018 Page 18 of 33

20 FYE19 Capital Budget Technical Services 9201 Batteries - Receive sites * $ 4,913 $ 5,000 $ 5,000 $ 5,000 $ Antenna $ 5,971 $ 3,000 $ 3,000 $ 4,000 $ 1, % 9207 Radio Network Equipment * $ 177,743 $ 310,000 $ 310,000 $ 200,000 $ (110,000) -35.5% 9220 Microwave * $ 126,086 $ 523,000 $ 523,000 $ 100,000 $ (423,000) -80.9% 9250 Monitoring & Test Equipment * $ - $ 7,000 $ 7,000 $ 7,000 $ Mobile & Portable Radios $ - $ - $ - $ Station Alerting $ 1,441 $ 2,500 $ (2,500) Total Expenses FYE17 Actual FYE18 Budget FYE19 Budget Difference ($) Difference (%) $ 316,154 $ 850,500 $ 848,000 $ 316,000 $ (534,500) -62.8% Vehicles 9210 Vehicle Replacement * $ - $ - $ - $ 185,000 $ 185,000 Total Expenses $ - $ - $ - $ 185,000 $ 185,000 Total FYE19 Expenses Capital Budget $ 2,266,840 $ 3,727,500 $ 3,803,300 $ 2,511,960 $ (1,215,539) -32.6% * Items are offset from revenue from reserve funds FYE18 budget amendment As approved by BOD January 16, 2018 Page 19 of 33

21 FYE18 Capital Budget - May 1, 2017 to April 30, 2018 Replacement Schedules ALARM BOARD EQUIPMENT FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 $5, $5, $5, $0.00 $5, $5, $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 FYE 18 FYE 19 $0.00 $152, $230, $0.00 $0.00 $0.00 $0.00 Total number of buildings 1 Approx. Cost $3,000, Finance Length (years) 20 Interest Rate 3% BUILDING SECURITY - ELECTRONICS FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 $30, $25, $50, $25, $10, $10, $10, Sink Fund for Total Cost 1 Approx. Cost $10, Finance Length (years) 1 Interest Rate 0% COMPUTERS FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 Desktops/laptops $15, $16, $16, $17, $17, $18, $18, $19, 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% As approved by BOD January 16, 2018 Page 20 of 33

22 FYE18 Capital Budget - May 1, 2017 to April 30, 2018 Replacement Schedules CONSOLE FURNITURE FYE 12* FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 $27, $24, $25, $26, $0.00 $0.00 $0.00 $0.00 Total number of positions 24 $358, Cost in FYE12 Approx. Cost Per Console to replace $15, * Start funding for next replacement in 15 years Useful life of furniture 15 New consoles included in new facility costs Total to Replace # Of Consoles to Replace Each year Replacement funding may start over in FYE20 24 Consoles in Inflation Factor 3% FYE 26 $360, DISPATCH CHAIRS FYE 08 FYE 12* FYE 13 FYE 14 FYE 15 FYE 16 FYE 17** FYE 18 FYE 19 $4, $3, $3, $3, $3, $3, $3, $3, $0.00 Total Chairs = 34 $21, Cost in FYE11 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: On Hold until new facility $25, **New chairs purchased in FYE11, costs projected to replace all 26 chairs again in FYE 17. Delay until FYE20, since warranties still cover repairs, until new facility chair needs are known. FACILITY MAINTENANCE FYE 12 FYE 13 FYE 14 FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 (includes HVAC, Fire Extinguisher replacement, Roof) $140, $155, $25, $75, $75, $45, $45, $45, Sink Fund for Total Cost 1 Approx. Cost $75, Finance Length (years) 1 Interest Rate 3% FIREWALL EQUIPMENT FYE 12 FYE 13 FYE 14** FYE 15 FYE 16 FYE 17 FYE 18 FYE 19 $0.00 $2, $1, $1, $1, $1, $1, $1, Firewall Equipment 2 Approx. Cost Per Firewall to replace $2, ** FYE 14 replaced Useful Life of Firewall (years) 5 Useful Life of Firewall (years) Inflation Factor 3% As approved by BOD January 16, 2018 Page 21 of 33