CITY OF TITUSVILLE, FLORIDA PROPOSED BUDGET FISCAL YEAR

Transcription

1 , FLORIDA FISCAL YEAR CITY COUNCIL James H. Tulley, Jr., Mayor Martha Long, Vice-Mayor Walt Johnson, Member Kathleen Burson, Member Rita Pritchett, Member MARK K. RYAN CITY MANAGER RICHARD C. BROOME CITY ATTORNEY

2 City of Titusville, Florida Proposed Budget Fiscal Year TABLE OF CONTENTS INTRODUCTION Table of Contents... i City Manager s Letter of Transmittal... v Budget Summary...2 Strategic Planning and Performance Measurement...5 City-Wide Organization Chart...13 City Council Organizational Chart...14 City Attorney Organizational Chart...15 City Administration Organizational Chart...16 City Manager Organizational Chart...17 Community Relations Organizational Chart Economic Development Organizational Chart.. 19 City Clerk Organizational Chart Law Enforcement Organizational Chart...21 Fire & Emergency Services Organizational Chart...22 Public Works Organizational Charts...23 Development Services Organizational Chart Planning and Growth Management Organizational Charts Support Services Organizational Charts Water Resources Organizational Charts...46 Five Year History of Budgeted Personnel...55 GENERAL FUND Revenue Summary by Source Expenditure Summary by Type...61 ADMINISTRATION City Council City Attorney City Manager Community Relations Economic Development City Clerk...68 i

3 OPERATIONS Law Enforcement Fire & Emergency Services Public Works Administration Engineering Facilities Maintenance Roads and Streets COMMUNITY DEVELOPMENT Development Services Housing & Neighborhood Services...76 Planning...77 Code Enforcement...78 SUPPORT SERVICES Administration Customer Service Finance Human Resources Purchasing NON-DEPARTMENTAL Expenditure Summary by Type Capital Outlay Schedule SPECIAL REVENUE FUNDS CRA (Community Redevelopment Agency) Fund Forfeiture/Contraband Fund Law Enforcement Grants Fund...98 Impact Fees Fund DEBT SERVICE FUNDS Multi-Purpose Debt Fund G. O. Bonds Series 2005 Fund Bank Loan 2009 Fund ii

4 CAPITAL PROJECTS FUNDS General Construction Fund General Construction Capital Improvement Plan Roads and Streets Fund Roads and Streets Capital Improvement Plan CRA (Community Redevelopment Agency) Capital Projects Fund CRA Capital Improvement Plan Riverfront Acquisition Fund Water & Sewer Construction Fund Water & Sewer Construction Capital Improvement Plan Storm Water Capital Fund Storm Water Capital Improvement Plan ENTERPRISE FUNDS Water & Sewer System Fund Capital Outlay Schedules Solid Waste Fund Capital Outlay Schedule Municipal Marina Fund Storm Water Management Utility Fund Capital Outlay Schedule INTERNAL SERVICE FUNDS Fleet Management Fund Information Technology Fund Self Insured Dental Fund Worker s Compensation G.R.I.T. Fund Loss Fund Other Activities Fund Loss Reserve Fund Fully Insured Insurance Fund Partially Self Insured Fund. 198 Health Clinic Fund..200 GLOSSARY iii

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6 City of Titusville ÂZtàxãtç àé atàâüx tçw fñtvxê 555 SOUTH WASHINGTON AVENUE OFFICE OF THE CITY MANAGER TITUSVILLE, FLORIDA (321) POST OFFICE BOX 2806 ( ) Fax (321) Honorable Mayor and City Council City of Titusville 555 S. Washington Avenue Titusville, Florida Honorable Mayor and Council Members: July 9, 2013 As required by Section 30 (4) of the City Charter, it is my duty to submit to you the City of Titusville s proposed operating budget for Fiscal Year 2013/2014. After five consecutive years of declining property values, I am pleased to present a budget built on the beginnings of a stabilizing economy. Slight increases in the state revenues and property tax rolls have provided the impetus for investing in the City s assets and infrastructure at levels not possible in recent years. Thus, I have made every effort to keep taxes reasonable while restoring service levels to full capacity and investing in overdue infrastructure needs such as sidewalks and roadways. To achieve these goals, it is necessary to propose a tax rate of $7.75 mils which is an increase of.2500 mils when compared to Fiscal Year 2012/2013. v

7 Page 2 of 10 Overall City revenues have increased slightly when compared with Fiscal Year 2012/2013; thus, allowing for funding to meet infrastructure and service demands. With regard to expenditures, the City continues to implement cost saving measures wherever possible. During the previous five years, we have applied reductions to all reasonable operating vi

8 Page 3 of 10 costs, leaving the minimum required to meet basic service demands. We have harvested personnel savings through reductions in work hours and positions. Through savings garnered from pension reform and health care, the Fiscal Year 2013/2014 budget restores all departments to full staffing levels while providing cost of living pay adjustments for the first time in six years. The investments in technology contained in this budget, will improve efficiencies and service levels throughout the city. As this gradual economic recovery continues, I look toward the future with confidence in the City s commitment and capacity to invest in economic growth, infrastructure and service levels. In this regard, we set out to propose an operating budget that continues to further the City s objectives. At the same time, we must realize that it is time certain needs can no longer be deferred. With regard to revenues, this budget contains a slight increase in property taxes and contains no fee increases. For the utility funds, all rate changes are consistent with previous year projections. With regard to expenditures, our priorities are to meet long term commitments in terms of debt service and sustainable pensions, maintain sufficient reserves to ensure the City s ability to operate during times of emergency, restore funding to meet essential capital and infrastructure needs and restore City staff to full time working hours. I believe the FY 2013/2014 Proposed Budget supports these priorities. Overview I am submitting to you a budget that restores the basic services necessary for City operations and addresses the City s most critical capital needs. The following priorities are included in the Fiscal Year 2013/2014 Budget: Investing in employees through pay adjustments, restoring work hours and reinstating adequate staffing levels; Preserving long term fiscal sustainability through meaningful pension reform and sufficient reserves; Preserving and enhancing municipal revenues; Protecting the Cities infrastructure including road resurfacing, utilities, heavy equipment and other rolling stock and technology that has been deferred; Investing in Economic Development; Continuing process improvement efforts city wide. This budget contains relatively flat salary costs along with no increase in City paid healthcare premiums across all funds. Overall, the FY 2013/2014 budget contains City wide expense reductions of 23.53% when compared to the Revised FY 2012/2013 budgeted expenditures. vii

9 Page 4 of 10 Strategic Planning and Budget Cycle The first step in our annual budget cycle was taken in January 2013 when over forty concerned citizens met in a public forum to participate in a virtual stock market to identify and rank macro level issues considered to be of importance to the City of Titusville. Building on that, a second public workshop was held in March 2013 with senior staff in attendance to further refine and build upon the citizen input received during the initial workshop. During that workshop, Council finalized its FY 2014 Strategic Plan. viii

10 Page 5 of 10 City of Titusville FY 2014 Strategic Plan GOAL 1. QUALITY OF LIFE Objectives a. Improve the appearance of the city. b. Explore opportunities for alternative/clean energy. c. Protect our quality of life so Titusville remains a desirable place for residents and businesses. GOAL 2. ECONOMIC DEVELOPMENT Objectives a. Pursue a diverse mixture of businesses to relocate to or expand in Titusville. b. Create a business friendly culture for new and existing businesses. c. Develop, approve, fund and implement a city economic development plan. d. Pursue partnerships with institutions of higher education. e. Explore the potential for developing a conference center/hotel. GOAL 3. FINANCIAL STABILITY Objectives a. Explore alternative revenue sources. b. Protect reserved funds. GOAL 4. EFFICIENT AND EFFECTIVE SERVICES Objectives a. Develop an organizational culture of continuous improvement. b. Establish performance measures, especially outcome measures, for each city department. ix

11 Page 6 of 10 In support of the above strategic plan, staff has developed a city-wide scorecard to document initiatives that support council s strategic objectives and areas of emphasis. This scorecard is included as part of our annual budget submission. During the upcoming budget workshop, staff will provide Council with a comprehensive review of the operating and capital budgets for the upcoming fiscal year. Budget Build Guidelines When formulating proposed FY 2014 budget submissions, the City Manager directed Departments with the following guidelines: Maximize allowable use of miscellaneous reserves, restricted and grant funds to fund general fund operations such as public safety and infrastructure maintenance. Maintain operating budgets at levels not to exceed Fiscal Year Evaluate staffing necessary to restore work levels. Maintain the General Fund Emergency and Stabilization reserve in compliance with council guidance and GASB 54 regulations. Continue the use of a rate of return on water and stormwater utilities. Replace only essential capital outlays and General Fund vehicle purchases. Implement essential Capital Improvement elements. Defer OPEB Trust contributions. Revenues The FY2013/2014 Budget is based on the beginnings of a gradual economic recovery. Realizing the first tax roll increase in five years, the City s overall property values have increased by 2.4% reinforcing the notion that the City s tax rolls have begun to rebound. Likewise, other sources of major revenues to the General Fund support the notion of economic growth. Intergovernmental Revenues are projected to increase by 3%. Locally, building and development related revenues are projected to increase by 9%. Other slight increased revenues are expected from fees and charges generated by the City s Utility Funds. This budget contains the use of one time revenues totaling $854,000 from surplus funds in the Multipurpose Revenue Bonds Loan Fund. These dollars are restricted for capital expenditures and are proposed to fund necessary facility upgrades, road resurfacing, sidewalk improvements and vehicle replacements which have been deferred for more than five years. Coupled with the gradual rebound of the City s tax roll is the increased investment in Economic Development. Through the redevelopment of City property and the introduction of new x

12 Page 7 of 10 industry, I am confident that these locally generated revenues will continue to grow as the economic conditions improve. Expenditures During the budget development process, it was clear that the City is at a pivotal point in its ability to sustain long term stability with regards to staffing, infrastructure and operations. Due to the extensive pension reform efforts of the past two years, the City garnered enough savings to begin identifying strategies which ensure long term stability in these areas. After identifying the known financial commitments for the upcoming budget, the Executive Leadership Team was instructed to review all of their departmental operations and provide practical ways they could improve work products and efficiencies. They were also tasked with identifying ways to restore service levels in a cost effective manner and identifying other critical areas the City must address in the coming fiscal year. The result of these efforts is a 13% savings in pension costs and 14% increase in salaries leaving the total personnel services costs relatively unchanged. To restore service levels, we are proposing a net increase of one Full Time Equivalent (FTE) in our workforce. The proposed addition to the Titusville Police Department and is being offset by a decrease in the overtime account yielding a net savings of an estimated $60 thousand. Overall staffing has decreased from over Full Time Equivalents (FTE) in FY 2010 to remaining stable at FTE in FY In addition to personnel cost savings, staff continues to work toward achieving savings in operating costs and improving productivity through work efficiencies. The City s overall operating expenses have remained relatively the same as FY xi

13 Page 8 of 10 After five consecutive years of declining revenues which have led to the elimination of virtually all new program enhancements and to the deferment of major capital improvement projects, the City is at a point where it must begin to address its most critical needs. This budget contains funding for the following technological and infrastructure initiatives: Recapitalization of the City-wide computer replacement program Replacement of public safety, maintenance and utility vehicles Investment in technology to improve utility revenue collection and workflow efficiencies Continued investment in road resurfacing and side walk programs Funding for essential building repairs With regard to healthcare costs, the City continues to enjoy the benefits from its investment in the health clinic. The transition from a fully insured to a self insured healthcare program, with an employee health clinic which began in FY 2010, has been very successful. Previously, under a fully insured program, we were experiencing double digit increases annually in healthcare costs. We continue to break the trend of double digit increases which had generated a substantial excess reserve in the healthcare fund. This excess reserve has been used to reduce the City paid premium costs by 25% FY2012/2013 budget and has been used to keep premiums down in the coming budget year. The FY 2013/2014 contains no health care premium increase. The City, not unlike many of its peers, continues to address issues regarding pension reform. The complexity of the pension plans requires a team effort to maintain fiscal sustainability. Factors such as the lagging effects of the economy on investment returns, the cumulative effect of plan enhancements and changes in State of Florida requirements continue to pose challenges to the pension funds. Negative across the board returns on both pension funds along with revised mortality and workforce actuarial assumptions have required the city s contribution to increase to nearly 50% of payroll. Ever mindful of sustainability in funding the City s pension plans, the City underwent substantial efforts to achieve pension reform in Fiscal Year The result of this reform is a savings in excess of $1million in City contribution for FY 2013/2014. As we continue toward FY 2014, I am pleased to report that the City maintains its excellent position with regard to its credit rating and outstanding debt. The City s governmental debt balances consisting of several small capital leases; two bank loans - one funding downtown streetscape projects and the other to finance the Multi-Purpose Revenue Bonds refunding; and the Series 2005 G.O. Bonds funding Riverfront Acquisition continue to decrease. Through voter referendum, the Riverfront Acquisition Bonds may levy a maximum millage rate of $ Due to the City s prolonged declining tax rolls, the FY2014 budget proposes this maximum millage levy to fund debt service. The City s proprietary fund debt balance consisting of the Water and Sewer Revenue Bonds maintains healthy reserves to meet its debt service requirement and is expected to be retired in the year xii

14 Page 9 of 10 Conclusion The next step in the budget approval process will be the adoption of a tentative millage rate during by the end of July. Council will then conduct one or more budget workshops to review and receive final input on the FY2013/2014 Budget. Additionally, Council will hold two public hearings on September 3 th and 17 th prior to adopting a final millage rate and budget prior to October 1, In summary, I have submitted a balanced budget with every attempt to restore service levels and address critical capital needs. The Proposed Budget includes a relatively neutral millage rate necessary to fulfill these priorities. This budget acknowledges the challenges we face with achieving a sustainable cost structure, infrastructure and staffing levels. We continue to work towards reforms and efficiencies in the areas which garner long term savings while ensuring the City s long term needs are addressed. In addition to a gradually increasing tax roll, the City is beginning to see returns on its increased efforts in economic development and community redevelopment. Highlighting our initial economic recovery is the emergence of Space Coast Regional Airport as a regional aviation and industrial economic engine; the expansion of businesses such as Barn Yard Lighting and Eckler s Automotive; and of course, the potential rebirth of the Miracle City Mall as the Titusville s Town Center. xiii

15 Honorable Mayor and City Council Proposed Budget for FY 2013/14 July 9, 2013 Page 10 oflo Although we are finally seeing the nascent signs of an economic recovery in Titusville, we still have much to do to restore full economic vitality to our City. No longer solely dependent on the Space Industry, Titusville is steadily taking the steps needed to diversify its economy. Hand in hand with this economic growth is the need to maintain a high level of municipal service and quality oflife for our citizens. To that end, I remain confident that our very capable staff, given the continued support and guidance of the Mayor and Council, will continue to provide the high level of service needed to further the City's efforts for continued successes. Respectfully submitted, ~~al,~yrxiv

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17 FY REVENUE SUMMARY ALL FUNDS FY FY FY FY REVENUE % CHANGE FY TO FY General Use Funds 001 GENERAL FUND 29,314,710 28,829,152 37,183, % 35,831, % (3.64%) 104 CRA 726, , , % 689, % (19.36%) 105 GAS TAX REVENUE 1, (0.00%) 108 ADVANCED LIFE SUPPORT (0.00%) 109 FORFEITURE CONTRABAND 67, , , % 131, % (36.81%) 110 LAW ENFORCEMENT GRANTS 71, , , % - - () 111 IMPACT FEES 28,280 49,533 1,134, % 982, % (13.45%) 121 CDBG 662,819 1,007,083 2,124, % - - () 122 HOME 20, , , % - - () 123 SHIP 147,499 81, , % - - () 202 MULTI-PURPOSE DEBT FUND 305, ,964 3,061, % 2,537, % (17.12%) 205 G.O. BONDS SERIES , , , % 807, % (1.52%) 207 BANK LOAN , ,069 1,621, % 135, % (91.66%) 301 GENERAL CONSTRUCTION 891, , , % 475, % (31.48%) 303 ROADS AND STREETS 916, ,200 5,227, % 1,105, % (78.86%) 304 CRA CAPITAL PROJECTS 70,943 30,546 1,439, % 100, % (93.05%) 305 RIVERFRONT ACQUISITION 101,447 (11,894) 798, % 590, % (25.97%) 401 WATER AND SEWER SYSTEM 20,601,310 20,284,140 26,629, % 26,642, % 0.05% 402 WS CONSTRUCTION 3,469,540 2,772,070 18,436, % 7,067, % (61.66%) 404 SOLID WASTE 4,702,985 4,690,840 7,081, % 5,998, % (15.28%) 405 MUNICIPAL MARINA 1,090,878 1,238,485 1,322, % 1,361, % 2.98% 406 STORMWATER UTILITY MGMT 2,296,379 2,488,727 6,535, % 3,520, % (46.12%) 408 STORMWATER CAPITAL 666,765 1,043,654 2,275, % 1,100, % (51.67%) 501 FLEET MANAGEMENT 2,330,754 2,829,815 3,107, % 3,145, % 1.25% 502 INFORMATION TECHNOLOGY 1,103,109 2,017,309 2,107, % 1,699, % (19.32%) Total General Use Funds Special Use Funds 70,564,887 70,237, ,389, % 93,924, % (23.88%) 504 SELF INSURED DENTAL 322, , , % 540, % 3.05% 505 LOSS FUND 2,118 2, (0.00%) 506 WORKERS COMP G.R.I.T. 1,356 1,555 60, % 60, % (0.00%) 508 LOSS FUND OTHER ACTIVITY 1,441,214 1,527,656 1,688, % 1,611, % (4.59%) 509 LOSS RESERVE FUND 798, ,792 2,151, % 1,431, % (33.46%) 510 FULLY INSURED INSURANCE 407, , , % 451, % (3.17%) 511 PARTIALLY SELF INSURED 5,393,991 5,225,911 7,740, % 6,090, % (21.31%) 512 HEALTH CLINIC FUND 392, , , % 353, % (39.51%) Total Special Use Funds 8,759,272 8,641,659 13,216, % 10,539, % (20.25%) TOTAL REVENUES $79,324,159 $78,879,626 $136,605,975 $104,464,306 (23.53%) 2

18 FY EXPENDITURE SUMMARY ALL FUNDS FY FY FY FY EXPENSE % CHANGE FY TO FY General Use Funds GENERAL FUND 29,233,365 30,224,055 37,183, % 35,831, % (3.64%) CRA 713, , , % 689, % (19.36%) GAS TAX REVENUE 112, ADVANCED LIFE SUPPORT 12, FORFEITURE CONTRABAND 374, , , % 131, % (36.81%) LAW ENFORCEMENT GRANTS 72, , , % - - () IMPACT FEES - - 1,134, % 982, % (13.45%) HOUSING & NEIGHBORHOOD SERVICES 662,818 1,130,245 2,124, % - - () HOUSING & NEIGHBORHOOD SERVICES 20, , , % - - () HOUSING & NEIGHBORHOOD SERVICES 147, , , % - - () MULTI-PURPOSE DEBT FUND 513,415 (120) 3,061, % 2,537, % (17.12%) G.O. BONDS SERIES , , , % 807, % (1.52%) BANK LOAN , ,794 1,621, % 135, % (91.66%) GENERAL CONSTRUCTION 673, , , % 475, % (31.48%) ROADS AND STREETS 807, ,183 5,227, % 1,105, % (78.86%) CRA CAPITAL PROJECTS 162, ,477 1,439, % 100, % (93.05%) RIVERFRONT ACQUISITION 195,453 1, , % 590, % (25.97%) WATER AND SEWER SYSTEM 15,860,610 7,039,113 26,629, % 26,642, % 0.05% WS CONSTRUCTION 5,423,655 13,810,918 18,436, % 7,067, % (61.66%) SOLID WASTE 4,604,717 4,774,858 7,081, % 5,998, % (15.28%) MUNICIPAL MARINA 1,245,029 1,098,406 1,322, % 1,361, % 2.98% STORMWATER UTILITY MGMT 1,918,618 (242,779) 6,535, % 3,520, % (46.12%) STORMWATER CAPITAL 314,907 3,308,651 2,275, % 1,100, % (51.67%) FLEET MANAGEMENT 2,045,056 3,528,384 3,107, % 3,145, % 1.25% INFORMATION TECHNOLOGY 1,347,493 1,672,054 2,107, % 1,699, % (19.32%) Total General Use Funds 67,422,974 69,908, ,389, % 93,924, % (23.88%) Special Use Funds SELF INSURED DENTAL 285, , , % 540, % 3.05% WORKERS COMP G.R.I.T. 14,963 14,212 60, % 60, % LOSS FUND OTHER ACTIVITY 1,427,424 1,520,338 1,688, % 1,611, % (4.59%) LOSS RESERVE FUND 752, ,741 2,151, % 1,431, % (33.46%) FULLY INSURED INSURANCE 405, , , % 451, % (3.17%) PARTIALLY SELF INSURED 4,541,012 4,242,902 7,740, % 6,090, % (21.31%) HEALTH CLINIC FUND 354, , , % 353, % (39.51%) Total Special Use Funds 7,781,823 7,353,874 13,216, % 10,539, % (20.25%) TOTAL EXPENDITURES $75,204,797 $77,262,581 $136,605,975 $104,464,306 (23.53%) 3

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20 City of Titusville Strategic Plan FY 2014 a. Improve the appearance of the city. GOAL 1. QUALITY OF LIFE b. Explore opportunities for alternative/clean energy. c. Protect our quality of life so Titusville remains a desirable place for residents and businesses. GOAL 2. ECONOMIC DEVELOPMENT a. Pursue a diverse mixture of businesses to relocate to or expand in Titusville. b. Create a business friendly culture for new and existing businesses. c. Develop, approve, fund and implement a city economic development plan. d. Pursue partnerships with institutions of higher education. e. Explore the potential for developing a conference center/hotel. GOAL 3. FINANCIAL STABILITY a. Explore alternative revenue sources. b. Protect reserved funds. GOAL 4. EFFICIENT AND EFFECTIVE SERVICES a. Develop an organizational culture of continuous improvement. b. Establish performance measures, especially outcome measures, for each city department. 5

21 City of Titusville Departmental Performance Measures FY 2014 City Clerk s Office Goal Measure Target Administer the Legislative Process Prepare Council agenda packets and minutes 25 regular meetings per year Provide online access to City Codes & LDRs through municode.com Submit ordinances 6 times per year for codification Prepare CRA minutes 12 regular meetings per Facilitate Public Participation in Governmental Processes Protect and Manage the Public Record Prepare Student Advisory Council agenda packets and minutes Citizen membership on City appointee boards and commissions Conduct the Student Advisory Council Leadership Seminar Publish agenda packets and minutes on the City s web page for citizen access Employees trained on the proper procedures to archive City records Electronic records managed as required by the State of Florida Encourage department digital record management activities year 9 regular meetings per year 90% filled 1 per year 100% 100% 100% 150,000 pages scanned per year City Manager s Office Economic Development Goal Measure Target Pursue a diverse mixture of Make new or follow up leads for businesses in Titusville via entrepreneurial start ups 5 contacts per month entrepreneurial start-ups, Make new or follow up leads for relocations, and expansions. relocation 5 contacts per month Make new or follow up leads for expansion 5 contacts per month Create a business friendly culture for new and existing Meet with new, existing and relocating businesses to discuss needs, businesses. benefits of Titusville, provide info on economic development programs, and 10 contacts per month provide on-going support and assistance as needed. 6

22 City Manager s Office Economic Development, continued Goal Measure Target Create a business friendly culture for new and existing businesses. Meet with new, existing and relocating businesses to discuss needs, benefits of Titusville, provide info on economic development programs, and provide on-going support and assistance as needed. 10 contacts per month Develop, approve, fund and implement a city economic development plan Pursue partnerships with institutions of higher education Approved and funded economic development plan with ongoing implementation Establish partnerships such as: 1) Business Incubator with college or university; 2) Hub for Advanced Manufacturing and Training with local, state and National Institutes. Other specialty institutes as determined by market demands Market Study and Analysis Complete Jan 2013 Economic Developmen Plan Adopted March 20 Economic Development Plan Funded Mid-Year 2013 Implementation Ongoing Pursue Contacts with Potential Partners ongoing Letter of Intent 2013 Develop Agreement 2014 Funding Commitment 2014 Explore the potential for developing a hotel/conference center Complete market study and analysis for use with recruiting potential developer(s) to sites identified Pursue Contacts with Potential developers ongoing Letter of Intent 2013 Development Agreement 2014 Construction 2015 City Manager s Office Internal Auditor Conduct audits to ensure Implement Annual Audit Plan financial resources are managed and controlled in a cost effective manner and in compliance with policies, laws and regulations. 95% or more 7

23 City Manager s Office Internal Auditor, continued Goal Measure Target Schedule meetings, complete Internal Audit assigned tasks, monitor completion of Finance assigned tasks Facilitate the external financial audit of the Comprehensive Annual Financial Report (CAFR) Facilitate Citizen Budget Advisory Committee Schedule meetings, complete agenda package, take Minutes, update City website CAFR submitted for Certificate of Achievement in Financial Reporting by March 31 st 100% Community Relations Goal Measure Target Provide live coverage of all Percent of board meetings covered board meetings 100% Publicize achievements by Number of events or achievements city youth broadcast, or placed on web site, or published in the City News Page 6 Educate and inform the public with informative videos of city sponsored events, proclamations, safety videos Keep the city web site main page content fresh Partner with local businesses to promote the community with Florida Today Number of videos produced Number of banners created; one complete redesign Number of promotional activities made possible through partnerships Development Services Goal Measure Target Provide timely response to Meet all review requests within development review requests published schedules 90% Compliance Process Business Tax Receipts Process complete application within in timely manner 7 days from received date 90% Compliance Maintain ISO recommended staffing and inspection levels Number of inspections Maximum of 10 inspection per day per inspector Resolve all permits within 60 Number of unresolved permits after Less than 5% days of expiration Continue to improve City s development processes 60 days Number of Processes improved As many as possible Development Services Code Enforcement Goal Measure Target Track the number of proactive Number of cases cases 60 per Quarter 8

24 Development Services Code Enforcement, continued Track the number of Number of cases anonymous cases 100% Track the number of Number of cases anonymous cases that cannot 100% be validated Respond to complaints filed in timely manner Business days to respond Average less than 2 business days Fire and Emergency Services Goal Measure Target Provide effective fire and Annual fire dollar loss Less than $2 million emergency medical response Annual level of civilian deaths for residents and visitors of 0 resulting from fires Titusville in order to save Average arrival time from time call lives and protect property. is dispatched to responding 5 minutes or less emergency units Patients who suffered from cardiac 5% or more Conduct effective and comprehensive facility and system testing to prevent fires, loss of life or injury and property loss in commercial structures. arrests arrive at hospital with pulse Conduct annual commercial property inspections Timely inspect all fire suppression systems installed 100% of all structures 90% within 48 hours of inspection request Planning and Growth Management Goal Measure Target Provide timely and thorough review of applications Maintain correct data in HTE to support citizen requests for services Implement the Neighborhood Improvement through Code Enforcement (NICE) Program in target areas Utilize grant funds effectively to offset departmental operational/personnel costs Implement long range planning priorities as established by Council Process time from receipt of applications, except comprehensive plan amendments, to first public hearing Number of HTE requests, including addressing and changes to data in land management module completed Target Area #1 - Percentage of South Street Target Area Apply expense credits back to general fund Completion of long range planning studies and implementation 100% of applications to first public hearing in 60 days 90% completion of requests for information within 3 days Zone 1 completed (DeLeon Corridor) 50% of budget Number of priority projects completed 9

25 Traffic Enforcement & Safety Police Goal Measure Target Enforce seatbelt violation to reduce injury Maintain 75% usage Enforce traffic violations & reduce 0 traffic fatalities through Radar and Fatalities DUI Details Eliminate domestic homicides Sexual Offender Residential Checks Provide reliable and efficient Public Safety communications services Educate & inform the public of safety issues/concerns Alcohol Compliance Youth education on safety & social issues Juvenile curfew checks Provide leadership to Police Explorers Enforce No-Contact Order, report number of domestic homicides Complete Proactive Follow-Up Initiative: Registered Sex Offender Residence Checks (*State Statue Requirements: Complete Checks Every Six Months for Registered Offenders & Every Three Months for Registered Predators) Meet State Mandate of answering calls with Quarterly Review Note: Standards set by the Brevard County SOP ( ) & complies with the State Plan requirements Utilize Titusville Police Department s website; provide news releases; meet with local civic groups Complete pro-active follow-up initiative: Sale of Alcohol to Minors 100 % Compliance Educate our youth on safety issues, underage drinking, and social media Complete proactive follow-up initiative Hold meetings, mentor youth, train/compete in LE skills, & assist with LE events, Crime Prevention and Community Projects. 0 Domestic homicides Minimum of One Check Per Month Per Offender - 100% Offender Compliance Answer 90% of calls within 10 seconds One civic group/ organization meeting per quarter Minimum of one initiative each per quarter One lesson per quarter per middle and high schools Minimum of one initiative per quarter Hold six meetings per quarter Assist w/law Enforcement events one event per quarter 10

26 Public Works Goal Measure Target Provide efficient fleet services Mechanic efficiency (%) >75% to City departments Value of outside repairs >$500,000 Average maintenance cost per < $9,000 vehicle Repair cost per division hour <$85 / Hr. Provide cost effective Solid Cost per ton collected $126 / Ton Waste Collection services Total tons collected 31,500 Tons Recycling rate (%) 25% Provide effective Street Number of roadway repairs > 10,000 Maintenance services Cost per roadway repair < $250 Annual resurfacing expense per > $700 / mile network mile Provide effective Marina Permanent dockage occupancy rate 65% operations Increase transient boat dockage >1,700 annual Increase transient boat mooring >1,400 annual Support Services Goal Measure Target Create a business friendly environment Expand local vendor purchasing Local purchases at least 25% of total Respond to client inquiries Customer calls received Calls per work station (Activity measure) Promptly resolve inquiries % of calls resolved after first contact vs. total calls Properly administer city Reduce billing errors Billing errors 5% or less finances Encourage payments by IVR system 25% payments by IVR Successfully complete annual audit Unqualified audit Timely financial reporting % of reports filed on time Manage financial investments at or above S & P benchmark Investments above 0.1% of S & P Save city funds Savings achieved by purchasing actions Annual savings at least $50,000 Contain health care costs by partially self-funded + health center approach Costs at least 10% less than fully-insured alternative Monitor and encourage grant funding for city projects Provide access to and protect city data systems Grants received Number of security attacks vs. successful attacks Maintain access to city systems # and $ per quarter (Activity measure) 0 successful attacks IT system available 95%of the time 11

27 Support Services, continued Goal Measure Target Provide access to and protect city data systems Maintain access to city systems GIS system available 95% Reverse trend of increasing Percent increase of decrease from employee health care costs prior year health costs 1% or more decrease Reduce cost of administering Percent of employees on direct payroll deposit 95% Provide a safe and secure Workers Compensation claims vs. work environment number of employees Less than 10% Water Resources Goal Measure Target Manage the design, permitting Percentage of project complete and construction oversight of Area IV Wellfield Phase 2 100% Respond to all customer water Respond to all concerns within 24 quality concerns hours except weekends 100% Prevent sanitary sewer system Number of SSOs overflows (SSOs) <10 Respond quickly and Response time effectively to service calls where customer has no water 80% of service calls addressed within 1 hour or sewer service Complete planning and design Percentage of goal completed of Draa Field Stormwater Park 100% Inspect all restaurant grease Percentage of restaurants inspected 100% interceptors twice per year Prevent communication failures in the telemetry system that interfere with operations more than 1 day Respond to all customer complaints regarding storm water maintenance twice per year Number of events <10 Contact customer within 48 hours (except for weekends) 100% 12

28 FY City-Wide Organization Chart CITIZENS CITY COUNCIL CITY ATTORNEY CITY ATTORNEY EMERITUS CITY MANAGER ADVISORY BOARDS ADMINISTRATION OPERATIONS SUPPORT SERVICES PLANNING & GROWTH MANAGEMENT DEVELOPMENT SERVICES Community Relations Police Customer Service Planning Code Enforcement Economic Development Fire & Emergency Services Finance Neighborhood Services City Clerk Public Works Human Resources Water Resources Information Technology Purchasing & Contracting 13

29 FY City Council 0101 Mayor Vice Mayor Council Members (3) City Manager City Attorney City Attorney Emeritus 14

30 FY City Attorney 0201 City Council City Attorney City Attorney Emeritus Legal Secretary (2 P/T) 15

31 FY Administration 0301,0331,0333,0501 City Manager City Manager's Office Community Relations Economic Development City Clerk 16

32 FY City Manager 0301 City Council City Manager Executive Assistant Internal Auditor 17

33 FY Community Relations 0331 City Manager Community Advocate Media Specialist (2) 18

34 FY Economic Development 0333 City Manager Economic Development Director Office Assistant II P/T 19

35 FY City Clerk 0501 City Manager City Clerk Assistant City Clerk Administrative Secretary Records Manager EDMS Records Mgr (P/T) Office Assistant I (3 P/T) 20

36 FY Police 0801 City Manager Police Chief Administrative Secretary Operations Bureau Asst Police Chief Admin & Support Division Major Professional Standards & Training Major PSAP Manager Supervisor (20) Dispatchers Records Section Supervisor Clerks (3.5) Secretary Fiscal Analyst II Police Services Specialist Investigations Division Major Patrol Division Major Logistics Coordinator Senior Account Clerk Police Training Coordinator Accreditation Background Investigator (Police Officer) (1) CIS Sergeant (1) CIS Corporal (1) SIS Sergeant (1) SIS Corporal Administrative Secretary SWAT Team & Crisis Negotiation Team Network Analyst (2) (13) Detective (2) ID Techs & (1) PropEvid Mgr Domestic Violence Detective Victim Advocate (Grant funded) North Sector Lieutenant Zones 1 & 2 South Sector Lieutenant Zones 3 & 4 Special Operations Section Lieutenant (2) Sergeants (2) Sergeants Crime Suppression Unit Sergeant Corporal (4) Police Officers (2) Corporals (2) Corporals (2) School Resource Officers (7.5) Crossing Guards (4) Traffice Officers (3) K-9 Officers (18) Patrol Officers (19) Patrol Officers 21

37 FY Fire and Emergency Services 0901 City Manager Fire Chief Administrative Secretary Secretary Operations Chief Sr. Fire Inspector II Office Assistant II Fire Inspector Office Assistant I P/T Battalion Chief (3) Battalion Chief EMS/Training Logistics Coordinator Lieutenants (12) Driver- Operator (12) Firefighters (24) 22

38 FY Public Works 1001,1501,1507,1508,1509,1510,1512,&1513 City Manager Public Works Director Municipal Marina Engineering Facilities Maintenance Fleet Maintenance Streets Maintenance Solid Waste Recycling 23

39 FY Marina 1001 City Manager Public Works Director Marina Manager Dockmaster Account Clerk P/T (2) Dockworker (2) Dock Worker P/T (2) Security Officer P/T (2) 24

40 FY Public Works Administration 1501 City Manager Public Works Director Administrative Secretary 25

41 FY Public Works Engineering 1507 City Manager Public Works Director City Surveyor Project Manager Survey Aide II 26

42 FY Public Works Facilities Maintenance 1508 City Manager Public Works Director Facilities Supervisor Traffic Signal Electrician Traffic Control Technician Facilities Maintenance Mechanic (2) Maintenance Mechanic II Maintenance Mechanic I 27

43 FY Fleet Management 1509 City Manager Public Works Director Operations Superintendent Office Manager Fleet Manager Office Assistant I Inventory Control Clerk Chief Mechanic Equipment Mechanic (5) 28

44 FY Public Works Streets Maintenance 1510 City Manager Public Works Director Operations Superintendent Streets Maintenance Manager Foreman I (2) Crew Leader II Crew Leader I Equipment Operator III Equipment Operator II (2) Equipment Operator II (3) Traffic Service Worker (2) Equipment Operator I Service Worker I (4) Service Worker I (2) 29

45 FY Solid Waste Refuse/Recycling Division 1512, 1513 City Manager Public Works Director Operations Superintendent Solid Waste Supervisor Refuse Recycling 30

46 FY Solid Waste Refuse 1512 City Manager Public Works Director Operations Superintendent Office Manager Solid Waste Supervisor Solid Waste Public Education & Compliance Specialist Inventory Control Clerk Secretary (2) Foreman I (2) Equipment Operator III (13) Equipment Operator II (7) Service Worker I Container Mechanic 31 Cart Maintenance Worker

47 FY Solid Waste Recycling 1513 City Manager Public Works Director Operations Superintendent Solid Waste Supervisor Equipment Operator III (3) 32

48 FY Development Services 1902,1908 City Manager Director of Development Services Development Services Code Enforcement 33

49 FY Development Services 1902 City Manager Director of Development Services Building Director Development Technical Manager Development Office Manager Deputy Building Official Sr. Engineering Site Inspector Development Specialist (4) Building Inspectors (3) 34

50 FY Code Enforcement 1908 City Manager Building & Engineering Services Dir. Development Technical Manager Development Specialist Development Technician Asst Code Enforcement Officers (3) 35

51 FY Planning & Growth Management 1904 & 1905 City Manager Director of Planning & Growth Management Planning Neighborhood Services 36

52 FY Neighborhood Services 1904 City Manager Director of Planning & Growth Management Office Assistant II Neighborhood Services Director Special Grants Manager Program Specialist 37

53 FY Planning 1905 City Manager Director of Planning & Growth Management Adminstrative Coordinator Planning Manager Senior Planner GIS Planning Technician Sr. Planning Technician (Graphics) Redevelopment Planner (CRA Funded) 38

54 FY Support Services Department 1701,1702,1703,1704,1705,1706 City Manager Executive Director of Support Services Customer Service Finance Human Resources Information Technology Purchasing & Contracting 39

55 FY Support Services 1701 City Manager Executive Director of Support Services Special Projects Coordinator 40

56 FY Customer Service 1702 City Manager Executive Director of Support Services Customer Service Manager Sr. Customer Service Specialist Collections Coordinator Customer Service Specialist (3) Office Assistant I Utility Billing Specialist (2) 41

57 FY Finance 1703 City Manager Executive Director of Support Services Finance Director Finance Manager Accounting Finance Manager Budget Sr. Fiscal Analyst II Fiscal Analyst II (3) Fiscal Analyst I Fiscal Analyst II Fiscal Analyst I (2) 42

58 FY Human Resources 1704 City Manager Executive Director of Support Services Human Resources Director Risk Manager Human Resources Coordinator Human Resources Analyst II Human Resources Assistant Office Assistant II 43

59 FY Information Technology 1705 City Manager Executive Director of Support Services Director of Information Technology Helpdesk Coordinator Network Analyst Systems Analyst III GIS Coordinator Network Technician Systems Analyst II 44

60 FY Purchasing & Contracts 1706 Purchasing & Contracting 1706 City Manager Executive Director of Support Services Purchasing & Contracting Administrator Sr. Procurement Analyst II Procurement Analyst II 45

61 FY Water Resources 1601,1607,1614,1615,1616,1618, 1619,1629 City Manager Water Resources Director Utility Engineering Stormwater Utility Water Production Water & Sewer Field Operations Water Reclamation Laboratory Services Electronic Services 46

62 FY Water Resources Administration 1601 City Manager Water Resources Director Administrative Secretary Water Resources Administrator Water Conservation and Public Outreach Mgr 47

63 FY Water Resources Utility Engineering 1607 City Manager Water Resources Director Secretary Engineering Manager Project Engineer Utility Engineering Technician (2) Senior Utility Engineering Inspector Senior Utility Engineer Utility Engineering Assistant 48

64 FY Stormwater Utility Management 1614 City Manager Water Resources Director Water Resources Administrator Stormwater Utility Administrator Secretary Stormwater Project Manager Stormwater Management Supervisor Foreman Equipment Operator III Stormdrain Insp and Cleaning Equipment Operator III Vegetation Maintenance Equipment Operator III Construction Service Worker II Equipment Operator I Service Worker II Service Worker I Equipment Operator II Service Worker I 49

65 FY Water Resources Water Production 1615 City Manager Water Resources Director Water Production Superintendent Chief Maintenance Mechanic Chief Treatment Plant Operator Senior Maintenance Mechanic (2) Electrician Maintenance Mechanic I (3) Maintenance Mechanic II (3) Assistant Chief Treament Plant Operator Treatment Plant Operator (A,B,C) (5) 50

66 FY Water Resources Water & Sewer Field Operations 1616 City Manager Water Resources Director Field Operations Superintendent Field Ops Secretary Crew Leader II Service Worker II Meter Services Supervisor Special Projects Coordinator Logistics Specialist Meter Reader (2) Meter Technician (2) Construction & Maint Supervisor Lift Stations Supervisor Field Assessment Supervisor Foreman Inflow & Infiltration Coordinator Lift Station Foreman Foreman Crew Leader II Equipment Operator II Crew Leader II Sr. Maintenance Mechanic (2) Electrician Meter Technician Utility Field Technician (2) Crew Leader II Equipment Operator II Service Worker II Equipment Operator II Maintenance Mechanic II (2) Maintenance Mechanic II Service Worker II 51

67 FY Water Resources Water Reclamation 1618 City Manager Water Resources Director Secretary Water Reclamation Superintendent Chief Treatment Plant Operator Chief Maintenance Mechanic Sr. Treatment Plant Operator (2) Treatment Plant Operator (9) Equipment Operator III Senior Maintenance Mechanic Maintenance Mechanic II Maintenance Mechanic I Equipment Operator II Electrician Service Worker I 52

68 FY Water Resources Laboratory Services 1619 City Manager Water Resources Director Lab/Pre-Treatment Supervisor Environmental Chemist/ Pre-Treatment Tech Senior Environmental Analyst (2) Environmental Analyst 53

69 FY Water Resources Electronic Services 1629 City Manager Water Resources Director Automation Systems Analyst Electronic Supervisor Electronic Engineering Technician II (3) 54

70 FY FIVE YEAR HISTORY OF ED PERSONNEL Administration City Council City Attorney City Manager Community Relations Economic Development City Clerk Total Full-Time Equivalent Positions Operations Fire & Emergency Services Police Public Works Water Resources (3) Total Full-Time Equivalent Positions Community Development Planning & Growth Management Development Services Total Full-Time Equivalent Positions Support Services Support Services Human Resources Finance Customer Service Information Technology Purchasing & Contracts Total Full-Time Equivalent Positions Total Full-Time Equivalent Positions FY 13/14 Changes: 1. Added 1 Police Officer position (+1 FTE) 2. Eliminated 2 part-time Dockworkers (-1 FTE) 3. Added Office Assistant II (+1 FTE) 55

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72 FY REVENUE SUMMARY BY SOURCE FUND: FY GENERAL FUND FY FY FY PROPOSE D % CHANGE FY to FY PROPERTY TAXES AD VALOREM TAXES CURRENT 9,993,040 8,982,147 9,114, % 9,639, % 5.76% DELINQUENT 68,878 67,445 60, % 60, % - TOTAL - PROPERTY TAXES $10,061,918 $9,049,591 $9,174, % $9,699, % 5.72% UTILITY AND FRANCHISE TAXES FRANCHISE TAX ELECTRICITY 2,599,200 2,691,962 2,500, % 2,500, % FRANCHISE TAX GAS 165, , , % 190, % 2.70% FRANCHISE TAX SOLID WASTE 426, , , % 388, % 5.32% FRANCHISE TAX RECYCLING 59,048 34,679 21, % 21, % 0.45% FRANCHISE TAX OTHER 13,376 11,337 16, % 16, % (0.20%) ELECTRICITY 2,669,080 2,619,531 2,500, % 2,500, % WATER 592, , , % 614, % (12.27%) GAS 192, , , % 185, % - TOTAL - UTILITY AND FRANCHISE TAXES $6,718,239 $6,715,391 $6,476, % $6,415, % (0.95%) PERMITS FEES & SPEC ASSES OCCUPATIONAL LICENSES - GENERAL 154, , , % 160, % OCCUPATIONAL LICENSES - ECONOMIC 154, , % 160, % - DEVELOPMENT OCCUPATIONAL LICENSES - COUNTY - ECON 5,928 4,460 12, % 12, % - DEV OCCUPATIONAL LICENSES - COUNTY 5,928 4,460 12, % 12, % BUILDING PERMITS - GENERAL 310, , , % 400, % 24.03% BUILDING PERMITS - PLAN EXAMINATION 79,707 78,629 86, % 80, % (6.98%) OTHER PERMITS AND FEES - BUILDING 7,423 12,238 21, % 20, % (6.98%) EDUCATION OTHER PERMITS AND FEES - DCA 1,643 2, SURCHARGE OTHER PERMITS AND FEES - BCAIB 3,767 1, SURCHARGE OTHER PERMITS AND FEES - VACANT-ABANDONED PROPERTY 40,125 70, TOTAL - PERMITS FEES & SPEC ASSES $764,067 $863,181 $774, % $844, % 9.04% INTERGOVERNMENTAL REVENUES LOCAL OPTION GAS TAX 846,739 1,060, , % 979, % 8.44% SIMPLIFIED COMMUNICATION 1,822,196 1,780,909 1,665, % 1,688, % 1.42% PUBLIC SAFETY - BULLETPROOF VEST GRANT - - 9, % - - () PUBLIC SAFETY - JAG , % - - () PUBLIC SAFETY - CHILD SAFETY SEAT 28, ECONOMIC ENVIRONMENT , % - - () STATE GRANT - VICTIMS OF CRIME ACT-VOCA , % - - () STATE FDOT GRANT - MEDIAN AGREEMENT 59,266 45,967 62, % 62, % STATE FDOT GRANT - TRAFFIC SIGNAL MAINT 56,871 63,998 63, % 63, % STATE FDOT GRANT - STREET LIGHT MAINT 104, , , % 133, % 30.54% STATE REVENUE SHARING 1,415,268 1,472,252 1,433, % 1,487, % 3.79% MOBILE HOME LICENSES 23,935 23,017 23, % 23, % ALCOHOLIC BEVERAGE LICEN 27,896 23,843 26, % 26, % - 57

73 FY REVENUE SUMMARY BY SOURCE FUND: FY GENERAL FUND FY FY FY PROPOSE D % CHANGE FY to FY INTERGOVERNMENTAL REVENUES HALF-CENT SALES TAX 2,009,383 2,025,609 2,110, % 2,181, % 3.37% PUBLIC SAFETY - ST FF SUPPLEMENTAL COMP 21,466 9,564 15, % 13, % (7.94%) TRANSPORTATION - MOTOR VEH TAX 18,096 23,162 15, % 15, % - GENERAL PUBLIC SAFETY - EMS ADVISORY COUNCIL 7, PUBLIC SAFETY - PARRISH MEDICAL CENTER 1,200 (80,022) SHARED REVENUE EMERGENCY FEE 1, SHARED REVENUE - INGOVT RADIO FINES 28,069 23,457 20, % 20, % PAYMENT IN LIEU OF TAX - TITUS HOUSING AUTHORIT 33,510 32,321 34, % 32, % (5.88%) TOTAL - INTERGOVERNMENTAL REVENUES $6,505,441 $6,611,430 $6,566, % $6,726, % 2.44% CHARGES FOR SERVICES RECORDING FEES CHARGES FOR SERVICES - PLANNING 25,775 20,992 12, % 12, % CHARGES FOR SERVICES - ENGINEERING 103, , , % 180, % 20.00% SERVICES CHARGES FOR SERVICES - REIMBURSEMENT 3,924 5,088 5, % - - () AD CHARGES FOR SERVICES - CERTIFICATION & RECORD CHARGES FOR SERVICES - COPY / 5,749 3, CERTIFICATION CHARGES FOR SERVICES - LOT CLEANING 63 (4) LIEN FEES CHARGES FOR SERVICES - LOT CLEANING (691) FEES CHARGES FOR SERVICES - HR PENSION 23,676 23,676 23, % 23, % - BOARD SVC GENERAL FUND ADMIN FEES - CRA 39,701 39,701 46, % 53, % 14.79% GENERAL FUND ADMIN FEES - W & S ADMIN 1,971,758 1,995,372 1,838, % 2,046, % 11.34% GENERAL FUND ADMIN FEES - SOLID WASTE 664, , , % 492, % 11.07% GENERAL FUND ADMIN FEES - MARINA ADMIN 112, GENERAL FUND ADMIN FEES - STORMWATER 227, , , % 251, % 11.70% GENERAL FUND ADMIN FEES - FLEET 96,649 96, , % 215, % 14.79% GENERAL FUND ADMIN FEES - MIS , % 201, % 14.79% POLICE SERVICES - SCHOOL RESOURCE 117, , , % 122, % - OFFICER POLICE SERVICES - REIMB OT 32,872 66,439 17, % 15, % (11.76%) POLICE SERVICES - FUNERAL ESCORTS 3,135 2,970 1, % 1, % POLICE SERVICES - FINGERPRINTING 1, POLICE SERVICES - OUTSIDE EMPLOYMENT 82,920 77,592 75, % 75, % - OTHER POLICE SERVICES - MISCELLANEOUS % - - () FIRE PROTECTION SERVICES - INSPECTIONS 107,367 94,800 85, % 85, % FIRE PROTECTION SERVICES - INSPECTION ADMIN FIRE PROTECTION SERVICES - REINSPECTION 7,515 10,560 7, % 7, % - FEE FIRE PROTECTION SERVICES - 27,185 30,700 24, % 27, % 12.50% MISCELLANEOUS SPECIAL EVENTS TOTAL - CHARGES FOR SERVICES $3,657,021 $3,671,380 $3,440, % $3,809, % 10.74% 58

74 FY REVENUE SUMMARY BY SOURCE FUND: FY GENERAL FUND FY FY FY PROPOSE D % CHANGE FY to FY FINES AND FORFEITURES FINES & FORFEITURES - COURT FINES 112,817 91, , % 100, % FINES & FORFEITURES - CROSSING GUARD % % (60.00%) SURCHARGE FINES & FORFEITURES - POLICE EDUCATION 21,336 13,673 17, % 15, % (14.29%) FINES & FORFEITURES - FALSE ALARMS - 17,810 12,090 15, % 15, % - POLICE FINES & FORFEITURES - FALSE ALARMS - FIRE 14,368 18,596 12, % 6, % (50.00%) FINES & FORFEITURES - CODE ENFORCEMENT 21,441 54,769 85, % 40, % (52.94%) FINES & FORFEITURES - CODE ENFORCEMENT ADMIN - - 6, % - - () TOTAL - FINES AND FORFEITURES $187,970 $191,066 $236, % $176, % (25.50%) INVESTMENT EARNINGS INTEREST - OPERATING 3, INTEREST - OPERATING - LOT CLEANING INTEREST ON INVESTMENTS - SUNTRUST - 123, , , , % CUSTODIAL - PE INTEREST ON INVESTMENTS MISCELLANEOUS INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (7,254) 48, TOTAL - INVESTMENT EARNINGS $120,572 $423,693 $100, % $207, % % PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - UNASSIGNED , % 550, % 2.24% PRIOR YEAR APPROPRIATION - ASSIGNED , % 500, % % PRIOR YEAR APPROPRIATION - COMMITTED - - 5,273, % 4,945, % (6.24%) PRIOR YEAR APPROPRIATION - RESTRICTED , % 500, % (38.61%) RECLASS ADVANCE - RECLASS ADVANCE (42,173) 42, TOTAL - PRIOR YEAR APPROPRIATIONS ($42,173) $42,172 $6,875, % $6,495, % (5.54%) MISCELLANEOUS REVENUES RENTS & ROYALTIES - HARRY T MOORE RENT 15,374 14,545 10, % 12, % 19.39% RENTS & ROYALTIES - HARRY T MOORE TELEPHONE RENTS & ROYALTIES - HARRY T MOORE MISC DISPOSITION FIXED ASSETS 34,149 10,705 10, % 10, % DONATIONS 141, , , % 187, % (41.25%) DONATIONS - GEN PUBLIC EDUCATION 1, DONATIONS - PRIVATE SOURCES 27,761 20,218 25, % 20, % (20.00%) DONATIONS - FLAG CONTRIBUTIONS 1,310 2,931 2, % - - () DONATIONS - FLAG OUTREACH PROGRAMS 1, % - - () INSURANCE CLAIMS 13, CANDIDATE QUALIFYING MISCELLANEOUS REVENUE 55,916 15,674 45, % 53, % 18.22% MISCELLANEOUS REVENUE - DISCOUNTS EARNED

75 FY REVENUE SUMMARY BY SOURCE FUND: FY GENERAL FUND FY FY FY PROPOSE D % CHANGE FY to FY MISCELLANEOUS REVENUES MISCELLANEOUS REVENUE - CASH OVER/SHORT MISCELLANEOUS REVENUE - MULTMEDA OUTREACH TOURISM (97) (162) ,500-5, % - - () TOTAL - MISCELLANEOUS REVENUES $295,550 $189,889 $417, % $283, % (32.13%) INTERFUND TRANSFERS IN TRANSFER FROM - GAS TAX 112, TRANSFER FROM - FORFEITURE 12, ,169 7, % 131, % % TRANSFER FROM - IMPACT FEE , % TRANSFER FROM - SHIP - 60, TRANSFER FROM - MPRB , % 33, % (88.54%) TRANSFER FROM - GENERAL CONSTRUCTION 8, , % - - () TRANSFER FROM - WATER & SEWER FUND 357, , , % 378, % (51.11%) TRANSFER FROM - SOLID WASTE 3,889 4, TRANSFER FROM - STORMWATER UTILITY 46,683 53,979 40, % 45, % 12.05% FUND TRANSFER FROM - FLEET MAINTENANCE - 175, TRANSFER FROM - MIS - 287, TRANSFER FROM - O.P.E.B. TRUST FUND , % - - () OTHER SOURCES - INSTALL PURCH 462,719-1,506, % 540, % (64.14%) PROCEEDS ADVANCE FROM - MPRB 42, TOTAL - INTERFUND TRANSFERS IN $1,046,105 $1,071,360 $3,121, % $1,173, % (62.39%) TOTAL FUND: GENERAL FUND $29,314,710 $28,829,152 $37,183,625 $35,831,837 (3.64%) 60

76 FY EXPENDITURE SUMMARY BY TYPE FUND: GENERAL FUND FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES EXECUTIVE SALARIES 34,515 34,382 30, % 35, % 14.46% SALARIES/WAGES 12,520,957 12,110,903 11,239, % 12,839, % 14.23% TEMP SALARIES/WAGES 263, , , % 261, % 1.39% OVERTIME 1,075,449 1,217, , % 861, % (6.76%) SPECIAL PAY 358, , , % 425, % 1.93% FICA TAXES 1,043,147 1,029, , % 976, % 10.37% RETIREMENT CONTRIBUTIONS 2,996,184 4,341,901 4,812, % 4,247, % (11.73%) GROUP HEALTH INSURANCE 2,427,385 2,426,912 1,933, % 1,897, % (1.84%) WORKERS COMPENSATION 348, , , % 200, % (42.44%) UNEMPLOYMENT COMPENSATION 15,244 8,618 19, % 15, % (21.05%) OTHER EMPLOYEE BENEFITS 1,106,825 1,134, , % 857, % 5.00% OTHER PERSONNEL SVCS (259,505) (324,600) (235,300) (1.10%) (334,250) (1.50%) 42.05% TOTAL PERSONNEL SERVICES $21,930,467 $23,005,644 $21,449, % $22,284, % 3.89% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 81, , , % 169, % (45.66%) ACCOUNTING & AUDITING 97, ,040 89, % 83, % (6.18%) OTHER SERVICES 140, , , % 250, % (18.22%) TRAVEL & PER DIEM 203, , , % 314, % 3.60% COMMUNICATIONS SERVICES 185, , , % 305, % 15.64% FREIGHT & POSTAGE SERVICE 144, , , % 186, % 16.30% UTILITY SERVICES 943,690 1,014,146 1,042, % 1,098, % 5.36% RENTALS & LEASES 48,555 44, , % 230, % 42.23% INSURANCE 358, , , % 302, % (16.16%) REPAIR & MAINT SERVICES 1,533,905 1,464,753 1,524, % 1,400, % (8.10%) PRINTING & BINDING 66,104 60,759 89, % 91, % 2.86% PROMOTIONAL ACTIVITIES 54,213 57, , % 52, % (48.61%) OTHER CHARGES/OBLIGATIONS 1,253,865 1,187,540 1,406, % 1,625, % 15.58% OFFICE SUPPLIES 65,003 71,596 71, % 71, % (0.42%) OPERATING SUPPLIES 675, , , % 607, % (19.84%) BOOKS/PUBS/SUBS/MEMS 42,299 43,897 53, % 51, % (3.89%) TRAINING 57,420 31,652 86, % 81, % (5.54%) MISC OPERATING 2, MISC OPERATING 2, MISC OPERATING (743) OTHER USES 6,087 27, TOTAL OPERATING EXPENDITURES/EXPENSES $5,960,370 $5,999,217 $7,089, % $6,921, % (2.37% CAPITAL MACHINERY & EQUIPMENT , % 82, % (36.43%) MACHINERY & EQUIPMENT , % - - () MACHINERY & EQUIPMENT 226, , % 618, % (22.75%) TOTAL CAPITAL $226,939 - $1,008, % $700, % (30.60% 61

77 FY EXPENDITURE SUMMARY BY TYPE FUND: GENERAL FUND FY FY FY FY % CHANGE FY to FY DEBT SERVICE PRINCIPAL 171, , , % 415, % 18.46% PRINCIPAL 273, INTEREST , % 42, % 74.44% INTEREST 39,223 18, OTHER USES (273,112) TOTAL DEBT SERVICE $210,453 $233,144 $375, % $458, % 22.10% GRANTS & AID AIDS TO PRIVATE ORGS , % - - () OTHER GRANTS AND AIDS - 6,650 2, % - - () TOTAL GRANTS & AID - $6,650 $127, % 0 0 ( OPERATING TRANSFERS OUT INTERFUND TRANSFER INTERFUND TRANSFER 905,037 5,000 15, % - - () INTERFUND TRANSFER - 974,400 20, % - - () TOTAL OPERATING TRANSFERS OUT $905,137 $979,400 $35, % 0 0 ( FUND BALANCE ALLOCATION CY FUND BALANCE - - 7,097,879 5,467,830 (22.97%) TOTAL FUND BALANCE ALLOCATION - - $7,097, % $5,467, % (22.97% TOTAL FUND: GENERAL FUND $29,233,365 $30,224,055 $37,183,625 $35,831,837 (3.64%) 62

78 FY EXPENDITURES BY TYPE CITY COUNCIL FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES EXECUTIVE SALARIES - ELECTED OFFICIALS 34,515 34,382 30, % 35, % 14.46% FICA TAXES 2,624 2,613 2, % 2, % 14.26% GROUP HEALTH INSURANCE - LIFE INSURANCE % % GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (42.11%) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $37,334 $37,216 $33, % $38, % 14.24% TRAVEL & PER DIEM - GENERAL 3,019 8,063 6, % 6, % COMMUNICATIONS SERVICES , % 1, % 37.50% FREIGHT & POSTAGE SERVICE % % PRINTING & BINDING 3,070 2,858 3, % 3, % OTHER CHARGES/OBLIGATIONS 6,000 3,781 5, % 5, % OFFICE SUPPLIES - GENERAL , % 1, % OPERATING SUPPLIES - GENERAL 1, , % 1, % BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 3,536 9,224 11, % 11, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL CITY COUNCIL $56,126 $63,571 $18,793 $26,354 $30, % $31, % 1.56% $64,311 $69, % 63

79 FY EXPENDITURES BY TYPE CITY ATTORNEY FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 237, , , % 250, % 12.09% SPECIAL PAY - EDUCATION INCENTIVE % % FICA TAXES 16,386 18,414 16, % 18, % 9.91% RETIREMENT CONTRIBUTIONS - GENERAL 24,347 34,877 39, % 33, % (15.07%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 12,718 12,718 10, % 18, % 85.89% GROUP HEALTH INSURANCE - LIFE INSURANCE % % 9.82% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (44.01%) OTHER EMPLOYEE BENEFITS - OPEB 2,651 3, OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR - (20,000) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $295,364 $300,659 $291, % $325, % 11.80% PROFESSIONAL SERVICES 8,266 4,014 40, % 40, % TRAVEL & PER DIEM - GENERAL 2,587 2,970 7, % 9, % 37.34% COMMUNICATIONS SERVICES 1,598 1,554 2, % 3, % 41.54% FREIGHT & POSTAGE SERVICE % % REPAIR & MAINT SERVICES - GENERAL % % PRINTING & BINDING , % 1, % OTHER CHARGES/OBLIGATIONS , % 1, % OFFICE SUPPLIES - GENERAL 2,979 1,488 1, % 1, % OPERATING SUPPLIES - GENERAL (14) (14) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 6,779 6,237 7, % 7, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL CITY ATTORNEY $319,433 $318,376 $24,068 $17,717 $62, % $65, % 5.88% $353,610 $391, % 64

80 FY EXPENDITURES BY TYPE CITY MANAGER FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 211, , , % 217, % 14.45% SPECIAL PAY - EDUCATION INCENTIVE 1,205 1,200 1, % 1, % FICA TAXES 15,025 15,124 14, % 15, % 8.90% RETIREMENT CONTRIBUTIONS - GENERAL 44,618 43,832 51, % 33, % (34.84%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 21,167 21,167 16, % 16, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.10% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (42.88%) OTHER EMPLOYEE BENEFITS - OPEB 4,932 4, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $300,348 $298,113 $274, % $288, % 5.04% OTHER SERVICES - - 1, % - - () TRAVEL & PER DIEM - GENERAL 9,215 10,405 10, % 10, % COMMUNICATIONS SERVICES 1,945 1,958 2, % 2, % FREIGHT & POSTAGE SERVICE % % PRINTING & BINDING % % OFFICE SUPPLIES - GENERAL , % 1, % OPERATING SUPPLIES - GENERAL , % 1, % BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 1,625 1,646 1, % 1, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL CITY MANAGER $314,585 $313,748 $14,236 $15,634 $20, % $19, % (4.98%) $294,456 $307, % 65

81 FY EXPENDITURES BY TYPE COMMUNITY RELATIONS FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 124, , , % 127, % 14.44% OVERTIME % % FICA TAXES 8,352 9,058 8, % 9, % 8.71% RETIREMENT CONTRIBUTIONS - GENERAL 28,716 35,989 40, % 34, % (15.52%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 27,997 18,877 13, % 13, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.22% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (42.77%) OTHER EMPLOYEE BENEFITS - OPEB 3,161 3, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $193,401 $191,628 $175, % $188, % 7.77% PROFESSIONAL SERVICES - GENERAL 2,981 3,738 8, % 8, % TRAVEL & PER DIEM - GENERAL 619 1,863 2, % 2, % COMMUNICATIONS SERVICES 1,666 1,683 2, % 3, % 43.71% FREIGHT & POSTAGE SERVICE REPAIR & MAINT SERVICES - GENERAL 440 1,329 1, % 1, % PRINTING & BINDING % % PROMOTIONAL ACTIVITIES 21,488 19,513 22, % 22, % OTHER CHARGES/OBLIGATIONS OFFICE SUPPLIES - GENERAL % % OPERATING SUPPLIES - GENERAL 7,118 3,406 6, % 6, % BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL COMMUNITY RELATIONS $227,999 $223,924 $34,598 $32,295 $45, % $46, % 2.37% $220,714 $235, % 66

82 FY EXPENDITURES BY TYPE ECONOMIC DEVELOPMENT DEPT FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 95,996 75,613 82, % 96, % 16.66% TEMP SALARIES/WAGES - TEMP - 16, OVERTIME SPECIAL PAY - EDUCATION INCENTIVE SPECIAL PAY - SERVICE AWARD FICA TAXES 7,338 7,392 6, % 7, % 9.51% RETIREMENT CONTRIBUTIONS - GENERAL 17,527 14,235 24, % 21, % (15.08%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 8,596 5,467 6, % 6, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.62% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (41.80%) OTHER EMPLOYEE BENEFITS - OPEB 1,935 1, OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR 1,944 1, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES OTHER SERVICES TRAVEL & PER DIEM - GENERAL 5,628 4,368 12, % 16, % 37.02% COMMUNICATIONS SERVICES 2,883 3,431 4, % 6, % 24.39% FREIGHT & POSTAGE SERVICE % % UTILITY SERVICES 4,224 4,402 16, % 4, % (71.76%) RENTALS & LEASES REPAIR & MAINT SERVICES - GENERAL % % PROMOTIONAL ACTIVITIES 10,140 3,477 3, % 3, % OFFICE SUPPLIES - GENERAL 427 1,521 1, % 1, % OPERATING SUPPLIES - GENERAL , % % (65.15%) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 5, % % - TOTAL OPERATING EXPENDITURES/EXPENSES GRANTS & AID OTHER GRANTS AND AIDS - ECONOMIC DEV INCENTIVES TOTAL GRANTS & AID TOTAL ECONOMIC DEVELOPMENT $165,086 $148,467 $134,558 $123,565 $121, % $134, % 10.33% $30,528 $18,252 $40, % $33, % (17.29%) - 6,650 2, () - $6,650 $2, % - - () $165,219 $167, % 67

83 FY EXPENDITURES BY TYPE CITY CLERK FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 242, , , % 248, % 14.44% TEMP SALARIES/WAGES - TEMP OVERTIME , % 1, % SPECIAL PAY - EDUCATION INCENTIVE % % FICA TAXES 18,237 17,120 15, % 18, % 16.26% RETIREMENT CONTRIBUTIONS - GENERAL 40,234 49,734 57, % 48, % (15.96%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 23,821 30,996 26, % 26, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.04% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (43.00%) OTHER EMPLOYEE BENEFITS - OPEB 4,429 4, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $332,863 $342,735 $320, % $349, % 9.03% PROFESSIONAL SERVICES - GENERAL 893 1,100 1, % 1, % 27.27% TRAVEL & PER DIEM - GENERAL 8,667 9,116 9, % 9, % 1.26% COMMUNICATIONS SERVICES 3,460 3,260 3, % 3, % FREIGHT & POSTAGE SERVICE , % 2, % (16.67%) RENTALS & LEASES 3,120 3,120 4, % 4, % REPAIR & MAINT SERVICES - GENERAL % % PRINTING & BINDING 9,769 9,475 16, % 16, % PROMOTIONAL ACTIVITIES 17,994 14,723 23, % 23, % 0.05% OTHER CHARGES/OBLIGATIONS 2, , % 9, % OFFICE SUPPLIES - GENERAL 4,158 2,465 2, % 2, % OPERATING SUPPLIES - GENERAL 4,297 5,020 11, % 8, % (24.01%) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 919 1,192 1, % 1, % 6.34% TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL CITY CLERK $389,735 $393,157 $56,872 $50,422 $85, % $83, % (3.12%) $406,877 $433, % 68

84 FY EXPENDITURES BY TYPE LAW ENFORCEMENT FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES PERSONNEL SERVICES - REGULAR 5,141,228 4,953,137 4,467, % 5,192, % 16.22% PERSONNEL SERVICES - WORKERS COMP REIMB (4,074) (7,353) TEMP SALARIES/WAGES - TEMP 89, , , % 130, % 13.04% PERSONNEL SERVICES - OVERTIME 595, , , % 500, % (10.55%) SPECIAL PAY % % SPECIAL PAY - EDUCATION INCENTIVE 96,703 99,663 99, % 101, % 1.61% SPECIAL PAY - SAFETY INCENTIVE SPECIAL PAY - BONUS INCENTIVE 6,500 5, , % FICA TAXES 433, , , % 386, % 13.79% RETIREMENT CONTRIBUTIONS - GENERAL 292, , , % 335, % (11.21%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS RETIREMENT CONTRIBUTIONS - POLICE & FIRE 1,115,877 1,728,468 1,815, % 1,539, % (15.22%) RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - HEALTH INSURANCE 907, , , % 708, % 0.93% GROUP HEALTH INSURANCE - LIFE INSURANCE 17,651 18,473 16, % 19, % 18.63% GROUP HEALTH INSURANCE - CAFETERIA PLUS 1,961 1,856 1, % 2, % 6.57% WORKERS COMPENSATION 151, , , % 86, % (43.49%) OTHER PERSONNEL SVCS - OPEB 134, , OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR (6,303) (48,511) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $8,974,505 $9,530,140 $8,648, % $9,128, % 5.55% PROFESSIONAL SERVICES 19,509 17,498 24, % 24, % TRAVEL & PER DIEM 32,257 60,885 70, % 79, % 12.48% COMMUNICATIONS SERVICES 66,517 90, , % 138, % 14.49% FREIGHT & POSTAGE SERVICE 3,637 6,474 6, % 6, % RENTALS & LEASES 25,632 22, , % 26, % (76.66%) INSURANCE - AUTOMOBILE 16,412 19,293 16, % 13, % (17.99%) REPAIR & MAINT SERVICES 866, , , % 790, % (7.40%) PRINTING & BINDING 4,571 3,125 5, % 5, % OTHER CHARGES/OBLIGATIONS , % 1, % OFFICE SUPPLIES 23,135 24,738 23, % 23, % OPERATING SUPPLIES 161, , , % 216, % 22.64% BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 7,745 4,886 7, % 7, % TRAINING 10,246 17,969 22, % 42, % 89.95% TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL LAW ENFORCEMENT $10,212,675 $10,841,808 $1,238,170 $1,311,668 $1,443, % $1,375, % (4.69%) $10,091,613 $10,504, % 69

85 FY EXPENDITURES BY TYPE FIRE & EMERGENCY SERVICES FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 2,953,597 2,794,518 2,779, % 2,989, % 7.57% TEMP SALARIES/WAGES - TEMP 38,297 41,507 22, % 24, % 9.48% OVERTIME 404, , , % 300, % SPECIAL PAY - EDUCATION INCENTIVE 216, , , % 267, % (1.32%) SPECIAL PAY - SAFETY INCENTIVE 3,140 2,950 4, % 4, % FICA TAXES 270, , , % 234, % 0.08% RETIREMENT CONTRIBUTIONS - GENERAL 30,790 43,888 43, % 36, % (15.15%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS RETIREMENT CONTRIBUTIONS - POLICE & FIRE 716,377 1,185,569 1,402, % 1,053, % (24.89%) RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 454, , , % 334, % (3.61%) GROUP HEALTH INSURANCE - LIFE INSURANCE 10,416 10,413 9, % 10, % 13.59% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % (1.86%) WORKERS COMPENSATION 119, , , % 67, % (43.01%) OTHER EMPLOYEE BENEFITS - OPEB 74,972 78, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR 1,944 2, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $5,294,166 $5,731,363 $5,532, % $5,388, % (2.61%) PROFESSIONAL SERVICES 13,782 12,596 35, % 35, % TRAVEL & PER DIEM - GENERAL 18,260 13,655 19, % 19, % COMMUNICATIONS SERVICES 51,253 53,186 62, % 71, % 14.90% FREIGHT & POSTAGE SERVICE 1,511 1,337 1, % 1, % RENTALS & LEASES 3,999 4,829 4, % 5, % 15.34% INSURANCE - AUTOMOBILE 10,188 11,977 10, % 8, % (17.98%) REPAIR & MAINT SERVICES - GENERAL 291, , , % 294, % 2.54% PRINTING & BINDING 704 1,055 2, % 2, % OTHER CHARGES/OBLIGATIONS - WORK ORDER CHARGES OFFICE SUPPLIES - GENERAL 7,737 9,941 8, % 8, % OPERATING SUPPLIES - GENERAL 170, , , % 146, % (11.08%) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 3,978 3,540 5, % 7, % 36.10% TRAINING 29,595 4,519 20, % 18, % (8.79%) TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL FIRE & EMERGENCY SERVICES $5,896,518 $6,212,659 $602,352 $481,297 $622, % $620, % (0.40%) $6,155,522 $6,008,641 (2.39%) 70

86 FY EXPENDITURES BY TYPE ADMINISTRATION FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 146, , , % 126, % 14.42% TEMP SALARIES/WAGES - TEMP OVERTIME FICA TAXES 10,596 8,697 7, % 9, % 16.33% RETIREMENT CONTRIBUTIONS - GENERAL 33,933 35,578 40, % 34, % (15.08%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 17,827 19,023 14, % 14, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.11% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (42.94%) OTHER EMPLOYEE BENEFITS - OPEB 3,497 3, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR 1,944 (18,003) (40,000) (29.98%) (40,000) (27.10%) - TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $215,126 $171,921 $133, % $147, % 10.63% TRAVEL & PER DIEM 2,047 2,445 2, % 2, % COMMUNICATIONS SERVICES , % 1, % FREIGHT & POSTAGE SERVICE % % RENTALS & LEASES 943 1,332 1, % 1, % REPAIR & MAINT SERVICES - - 1, % 1, % PRINTING & BINDING % % OFFICE SUPPLIES 1,443 1,113 2, % 2, % OPERATING SUPPLIES 652 1,197 1, % 1, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL ADMINISTRATION $220,632 $178,585 $5,506 $6,664 $10, % $10, % - $143,826 $158, % 71

87 FY EXPENDITURES BY TYPE ENGINEERING FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 108, , , % 144, % 14.44% SPECIAL PAY - SAFETY INCENTIVE % % FICA TAXES 6,984 9,034 7, % 9, % 20.71% RETIREMENT CONTRIBUTIONS - GENERAL 3,456 14,186 15, % 13, % (15.07%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 28,084 38,154 30, % 30, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.65% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION 1,016 1,048 1, % % (42.90%) OTHER EMPLOYEE BENEFITS - OPEB 1,009 1, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR (92,553) (31,245) (40,000) (27.96%) (60,000) (42.42%) 50.00% TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $57,203 $174,243 $143, % $141, % (1.14%) TRAVEL & PER DIEM COMMUNICATIONS SERVICES 3,172 3,659 3, % 4, % 17.36% FREIGHT & POSTAGE SERVICE % % RENTALS & LEASES 1, , % 1, % INSURANCE - AUTOMOBILE % % (18.13%) REPAIR & MAINT SERVICES - FLEET CHARGES 7,544 6,960 9, % 9, % (0.66%) OFFICE SUPPLIES 1, , % 1, % OPERATING SUPPLIES 1, , % 1, % BOOKS/PUBS/SUBS/MEMS 1, % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL ENGINEERING $74,247 $188,057 $17,044 $13,813 $17, % $18, % 2.88% $160,592 $159,459 (0.71%) 72

88 FY EXPENDITURES BY TYPE FACILITIES MAINTENANCE FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 355, , , % 239, % 0.14% OVERTIME 15,975 16,665 15, % 15, % SPECIAL PAY - EDUCATION INCENTIVE 7,639 6,466 6, % 7, % 21.57% SPECIAL PAY - SAFETY INCENTIVE 1,750 1,650 2, % 1, % (22.22%) FICA TAXES 26,865 20,951 18, % 18, % 0.20% RETIREMENT CONTRIBUTIONS - GENERAL 54,302 61,524 70, % 56, % (19.86%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 77,277 62,594 48, % 44, % (9.00%) GROUP HEALTH INSURANCE - LIFE INSURANCE 1,269 1, % % GROUP HEALTH INSURANCE - CAFETERIA PLUS % % (14.29%) WORKERS COMPENSATION 15,862 16,551 15, % 8, % (46.08%) OTHER EMPLOYEE BENEFITS - OPEB 6,404 5, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $563,338 $466,079 $416, % $396, % (4.59%) OTHER SERVICES 122, , , % 200, % (18.37%) COMMUNICATIONS SERVICES 7,649 6,266 1, % 4, % % UTILITY SERVICES 391, , , % 478, % 17.87% RENTALS & LEASES - - 3, % 3, % INSURANCE - AUTOMOBILE 1,645 1,934 1, % 1, % (18.01%) REPAIR & MAINT SERVICES 168, , , % 78, % (42.11%) OFFICE SUPPLIES % % OPERATING SUPPLIES 48,276 (9,860) 15, % 15, % BOOKS/PUBS/SUBS/MEMS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL FACILITIES MAINTENANCE $1,303,070 $1,209,523 $739,732 $743,444 $810, % $783, % (3.38%) $1,226,488 $1,180,021 (3.79%) 73

89 FY EXPENDITURES BY TYPE ROADS & STREETS FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 488, , , % 518, % 37.44% TEMP SALARIES/WAGES - TEMP 15,632 1, OVERTIME 27,202 16,669 10, % 10, % SPECIAL PAY - EDUCATION INCENTIVE 1,205 3,716 1, % 3, % SPECIAL PAY - SAFETY INCENTIVE 3,830 4,200 5, % 5, % 1.78% FICA TAXES 37,873 29,838 27, % 37, % 34.79% RETIREMENT CONTRIBUTIONS - GENERAL 108,026 91, , % 114, % 4.14% EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 134, ,043 87, % 106, % 22.00% GROUP HEALTH INSURANCE - LIFE INSURANCE 1,818 1,625 1, % 1, % 37.76% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 20.82% WORKERS COMPENSATION 38,550 42,176 34, % 23, % (32.77%) OTHER EMPLOYEE BENEFITS - OPEB 12,268 8, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR (7,652) (11,964) (20,000) (3.15%) (100,000) (13.66%) % TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $861,889 $702,415 $635, % $732, % 15.13% OTHER SERVICES 18,081 24,881 59, % 50, % (16.25%) TRAVEL & PER DIEM - GENERAL % % (42.40%) COMMUNICATIONS SERVICES 1,814 1,025 2, % 2, % 47.10% UTILITY SERVICES 64,231 62,831 60, % 60, % RENTALS & LEASES 4,249-10, % 5, % (50.00%) INSURANCE - AUTOMOBILE 6,033 7,093 6, % 4, % (17.94%) REPAIR & MAINT SERVICES - GENERAL 196, , , % 220, % 14.34% OTHER CHARGES/OBLIGATIONS - LICENSES & REGISTRATIONS OFFICE SUPPLIES - GENERAL % % OPERATING SUPPLIES - GENERAL 71,072 70,210 75, % 107, % 43.73% MISC OPERATING - EXPENSE CREDITS (755) TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL ROADS & STREETS $1,224,027 $1,038,649 $362,139 $336,234 $406, % $451, % 11.16% $1,042,263 $1,183, % 74

90 FY EXPENDITURES BY TYPE DEVELOPMENT SERVICES FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 325, , , % 630, % 12.32% TEMP SALARIES/WAGES - TEMP 24,435 17,250 20, % 20, % OVERTIME 1,779 2,012 8, % 8, % SPECIAL PAY 1, % % SPECIAL PAY - EDUCATION INCENTIVE 7,311 11,454 14, % 13, % (3.61%) SPECIAL PAY - SAFETY INCENTIVE FICA TAXES 27,654 49,458 47, % 51, % 9.00% RETIREMENT CONTRIBUTIONS - GENERAL 57, , , % 151, % (18.86%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 71, ,036 82, % 73, % (11.41%) GROUP HEALTH INSURANCE - LIFE INSURANCE 1,157 2,408 2, % 2, % 12.52% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % (0.86%) WORKERS COMPENSATION 10,299 13,751 13, % 6, % (48.20%) OTHER EMPLOYEE BENEFITS - OPEB 6,568 14, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR - (18,062) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $535,024 $956,244 $936, % $972, % 3.81% PROFESSIONAL SERVICES - GENERAL - 10,000 2, % 2, % TRAVEL & PER DIEM - GENERAL 30,829 53,674 59, % 59, % (0.43%) COMMUNICATIONS SERVICES 11,095 16,237 15, % 18, % 19.83% FREIGHT & POSTAGE SERVICE 70 1,765 4, % 2, % (41.86%) RENTALS & LEASES - 1, PRINTING & BINDING 2,648 2,746 6, % 5, % (20.63%) OTHER CHARGES/OBLIGATIONS 4,282 6,898 4, % 5, % 11.11% OFFICE SUPPLIES - GENERAL 6 1,361 4, % 4, % (11.11%) OPERATING SUPPLIES - GENERAL 12,014 7,069 7, % 7, % (5.18%) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 737 7,846 8, % 4, % (44.56%) TRAINING 10,684 7,138 17, % 11, % (32.54%) TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL DEVELOPMENT SERVICES $607,387 $1,072,045 $72,363 $115,802 $130, % $120, % (7.63%) $1,067,307 $1,093, % 75

91 FY EXPENDITURES BY TYPE HOUSING & NEIGHBORHOOD SV FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 183, , , % 174, % 35.85% TEMP SALARIES/WAGES - TEMP - 11,608 12, % - - () OVERTIME FICA TAXES 13,638 13,032 10, % 12, % 25.43% RETIREMENT CONTRIBUTIONS - GENERAL 31,999 41,298 46, % 47, % 0.82% EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 34,905 26,342 19, % 23, % 22.51% GROUP HEALTH INSURANCE - LIFE INSURANCE % % 35.63% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (37.93%) OTHER EMPLOYEE BENEFITS - OPEB 3,594 3, OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR (137,025) (159,976) (129,000) (144.35%) (129,000) (95.34%) - TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $132,957 $102,439 $89, % $135, % 51.40% TRAVEL & PER DIEM - GENERAL 4,286 4,010 4, % 4, % COMMUNICATIONS SERVICES 6,164 4,069 5, % 4, % (24.22%) FREIGHT & POSTAGE SERVICE % RENTALS & LEASES 2,406 5,271 4, % 4, % INSURANCE - AUTOMOBILE % % (18.43%) REPAIR & MAINT SERVICES - FLEET CHARGES 2,114 1,526 4, % 1, % (66.71%) PRINTING & BINDING % % PROMOTIONAL ACTIVITIES 300 2,439 2, % - - () OFFICE SUPPLIES - GENERAL % % OPERATING SUPPLIES - GENERAL 12,980 4,698 13, % 7, % (46.28%) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL HOUSING & NEIGHBORHOOD SV $162,695 $126,302 $29,737 $23,863 $37, % $24, % (34.02%) $126,545 $159, % 76

92 FY EXPENDITURES BY TYPE PLANNING FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 331, , , % 312, % 16.70% TEMP SALARIES/WAGES - TEMP 14,107 5, OVERTIME 2,723 3,071 8, % 8, % SPECIAL PAY - EDUCATION INCENTIVE % % FICA TAXES 24,742 19,853 19, % 22, % 14.62% RETIREMENT CONTRIBUTIONS - GENERAL 74,850 67,761 86, % 72, % (16.20%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 48,843 47,593 36, % 28, % (22.35%) GROUP HEALTH INSURANCE - LIFE INSURANCE 1,192 1, % 1, % 16.65% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % (16.67%) WORKERS COMPENSATION % % (41.99%) OTHER EMPLOYEE BENEFITS - OPEB 8,180 6, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $508,139 $425,949 $421, % $453, % 7.53% PROFESSIONAL SERVICES - GENERAL - 13,423 30, % 17, % (43.61%) TRAVEL & PER DIEM - GENERAL 9,604 12,048 16, % 19, % 14.27% COMMUNICATIONS SERVICES 4,725 4,661 9, % 11, % 13.61% FREIGHT & POSTAGE SERVICE 1, , % RENTALS & LEASES % % PRINTING & BINDING 3,692 5,418 10, % 10, % PROMOTIONAL ACTIVITIES OFFICE SUPPLIES - GENERAL 4,177 6,969 4, % 4, % OPERATING SUPPLIES 156 6,047 10, % 15, % 45.91% BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 2,829 3,554 3, % 3, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL PLANNING $534,892 $479,029 $26,754 $53,080 $84, % $85, % 1.54% $505,823 $538, % 77

93 FY EXPENDITURES BY TYPE CODE ENFORCEMENT FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 199, , , % 196, % 21.86% TEMP SALARIES/WAGES - TEMP 4,265 3,368 10, % 10, % OVERTIME , % 1, % SPECIAL PAY - EDUCATION INCENTIVE 6,023 6,436 6, % 7, % 7.97% FICA TAXES 17,212 16,810 16, % 18, % 16.58% RETIREMENT CONTRIBUTIONS - GENERAL 44,004 41,425 46, % 29, % (36.04%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 36,270 31,297 21, % 22, % 2.20% GROUP HEALTH INSURANCE - LIFE INSURANCE % % 21.96% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 2.78% WORKERS COMPENSATION 4,043 4,580 4, % 2, % (36.20%) OTHER EMPLOYEE BENEFITS - OPEB 4,753 3, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $318,190 $293,533 $269, % $292, % 8.73% PROFESSIONAL SERVICES - GENERAL 10,142 13,307 12, % 16, % 33.33% TRAVEL & PER DIEM - GENERAL 30,674 27,614 32, % 36, % 12.59% COMMUNICATIONS SERVICES 3,504 3,744 4, % 6, % 52.28% FREIGHT & POSTAGE SERVICE 5,519 6,635 6, % 6, % PRINTING & BINDING 3, , % 3, % 31.87% PROMOTIONAL ACTIVITIES OTHER CHARGES/OBLIGATIONS - PROPERTY TAX 5, , % 2, % (60.00%) FORECLOSURES OFFICE SUPPLIES - GENERAL 916 1,146 1, % 1, % 20.00% OPERATING SUPPLIES 2,103 2,483 3, % 42, % % BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS , % % (40.00%) TRAINING - - 5, % 3, % (32.69%) TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL CODE ENFORCEMENT $380,289 $351,527 $62,099 $57,994 $72, % $117, % 63.51% $341,433 $410, % 78

94 FY EXPENDITURES BY TYPE ADMINISTRATION FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 136, , , % 146, % 18.68% OVERTIME FICA TAXES 9,827 9,470 8, % 10, % 20.20% RETIREMENT CONTRIBUTIONS - GENERAL 22,365 28,028 31, % 39, % 25.05% EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 15,279 15,279 8, % 8, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 68.21% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (40.94%) OTHER EMPLOYEE BENEFITS - OPEB 2,462 2, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $187,184 $189,466 $172, % $209, % 21.06% TRAVEL & PER DIEM - GENERAL 1, , % 1, % 38.46% COMMUNICATIONS SERVICES 1,741 1,748 1, % 1, % (8.18%) RENTALS & LEASES % % PRINTING & BINDING % % (25.00%) PROMOTIONAL ACTIVITIES % % (25.00%) OFFICE SUPPLIES % % OPERATING SUPPLIES 1, , % 1, % (7.14%) BOOKS/PUBS/SUBS/MEMS 2, % % (20.00%) TRAINING TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL ADMINISTRATION $193,495 $193,753 $6,311 $4,287 $6, % $6, % (0.46%) $179,421 $215, % 79

95 FY EXPENDITURES BY TYPE CUSTOMER SERVICE FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 320, , , % 295, % 14.45% TEMP SALARIES/WAGES - TEMP 48,725 35,635 47, % 47, % OVERTIME 24,703 24,397 20, % 15, % (25.00%) FICA TAXES 28,583 24,388 22, % 24, % 7.81% RETIREMENT CONTRIBUTIONS - GENERAL 70,567 90, , % 72, % (28.20%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 57,321 58,408 44, % 44, % GROUP HEALTH INSURANCE - LIFE INSURANCE 1,097 1, % 1, % 14.82% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION 900 1,055 1, % % (45.07%) OTHER EMPLOYEE BENEFITS - OPEB 8,060 8, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $560,649 $529,080 $495, % $507, % 2.41% PROFESSIONAL SERVICES - GENERAL 5, , % 3, % TRAVEL & PER DIEM - GENERAL , % 2, % 0.88% COMMUNICATIONS SERVICES 4,980 5,238 5, % 5, % FREIGHT & POSTAGE SERVICE 125, , , % 150, % 20.00% RENTALS & LEASES % % PRINTING & BINDING 28,314 24,702 31, % 35, % 10.16% PROMOTIONAL ACTIVITIES 1, % % OTHER CHARGES/OBLIGATIONS 73,374 66,355 35, % 5, % (85.71%) OFFICE SUPPLIES 6,483 6,888 6, % 6, % OPERATING SUPPLIES 3,751 4,448 4, % 5, % 22.37% TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL CUSTOMER SERVICE $811,995 $766,435 $251,346 $237,355 $215, % $215, % (0.30%) $711,768 $723, % 80

96 FY EXPENDITURES BY TYPE FINANCE FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 489, , , % 484, % 14.44% TEMP SALARIES/WAGES - TEMP 23,565 19,841 21, % 21, % OVERTIME SPECIAL PAY - EDUCATION INCENTIVE 2,142 1,685 1, % 1, % FICA TAXES 36,973 34,682 31, % 36, % 14.37% RETIREMENT CONTRIBUTIONS - GENERAL 110, , , % 121, % (15.10%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 78,605 81,425 62, % 59, % (4.24%) GROUP HEALTH INSURANCE - LIFE INSURANCE 1,622 1,759 1, % 1, % 14.28% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION 1,497 1,591 1, % % (43.24%) OTHER EMPLOYEE BENEFITS - OPEB 12,373 11, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR (21,706) (20,939) (21,000) (3.16%) (21,000) (2.93%) - TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $736,233 $724,582 $665, % $717, % 7.85% PROFESSIONAL SERVICES - GENERAL - 11,500 3, % 13, % % TRAVEL & PER DIEM - GENERAL 5,633 1,592 9, % 2, % (77.78%) COMMUNICATIONS SERVICES 4,809 4,504 6, % 7, % 14.56% FREIGHT & POSTAGE SERVICE 3,708 2,817 9, % 6, % (33.33%) RENTALS & LEASES - PAGER RENTAL PRINTING & BINDING 5,118 5,192 3, % 3, % PROMOTIONAL ACTIVITIES 2,808 2,852 2, % 2, % OFFICE SUPPLIES 4,929 4,016 3, % 3, % OPERATING SUPPLIES 4,885 1,977 5, % 5, % BOOKS/PUBS/SUBS/MEMS 2,304 2,638 2, % 2, % MISC OPERATING - EXPENSE CREDITS TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL FINANCE $770,676 $761,669 $34,443 $37,087 $42, % $43, % 2.11% $708,066 $761, % 81

97 FY EXPENDITURES BY TYPE HUMAN RESOURCES FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 297, , , % 308, % 14.43% TEMP SALARIES/WAGES - TEMP 3,817 2,906 10, % 8, % (15.00%) OVERTIME , % FICA TAXES 21,127 20,952 19, % 22, % 15.67% RETIREMENT CONTRIBUTIONS - GENERAL 42,113 43,563 36, % 45, % 25.09% EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 48,176 49,949 40, % 36, % (7.87%) GROUP HEALTH INSURANCE - LIFE INSURANCE 1,062 1,207 1, % 1, % 14.43% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (43.24%) OTHER EMPLOYEE BENEFITS - OPEB 4,688 4, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR (96) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $419,164 $419,942 $377, % $429, % 13.76% PROFESSIONAL SERVICES - GENERAL 6,205 3,050 8, % 8, % TRAVEL & PER DIEM - GENERAL 5,710 4,066 4, % 4, % COMMUNICATIONS SERVICES 3,827 3,818 4, % 5, % 13.59% FREIGHT & POSTAGE SERVICE , % 2, % REPAIR & MAINT SERVICES - GENERAL - - 1, % 1, % PRINTING & BINDING 3,398 3,881 5, % 5, % OFFICE SUPPLIES 4,111 4,391 3, % 3, % OPERATING SUPPLIES 15,861 13,546 15, % 15, % BOOKS/PUBS/SUBS/MEMS 1, % % TRAINING , % 5, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL HUMAN RESOURCES $460,212 $455,315 $41,048 $35,373 $50, % $51, % 1.18% $428,540 $481, % 82

98 FY EXPENDITURES BY TYPE PURCHASING FUND: GENERAL FUND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 134, , , % 138, % 14.46% FICA TAXES 9,324 9,361 8, % 9, % 16.73% RETIREMENT CONTRIBUTIONS - GENERAL 31,172 39,065 44, % 37, % (15.05%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 24,494 24,494 18, % 18, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.44% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (43.05%) OTHER EMPLOYEE BENEFITS - OPEB 3,431 3, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $204,290 $211,975 $193, % $208, % 8.10% TRAVEL & PER DIEM - GENERAL % - - () COMMUNICATIONS SERVICES 1,172 1,109 1, % 1, % FREIGHT & POSTAGE SERVICE 1, , % 1, % PRINTING & BINDING % % OTHER CHARGES/OBLIGATIONS % % OFFICE SUPPLIES 766 2,668 3, % 3, % BOOKS/PUBS/SUBS/MEMS % % TRAINING % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL PURCHASING $208,428 $217,463 $4,138 $5,489 $7, % $7, % (4.41%) $201,147 $216, % 83

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100 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: GENERAL FUND FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES GROUP HEALTH INSURANCE - CLINIC 250, , , % 208, % (16.57%) UNEMPLOYMENT COMPENSATION - 15,244 8,618 19, % 15, % (21.05%) UNEMPLOYMENT COMPENSATION OTHER EMPLOYEE BENEFITS - OPEB - HEALTH 756, , , % 800, % 4.97% OTHER EMPLOYEE BENEFITS - OPEB - DENTAL 46,535 52,824 53, % 56, % 5.37% OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR , % 15, % 7.14% TOTAL PERSONNEL SERVICES $1,068,541 $1,082,357 $1,100, % $1,096, % (0.32%) OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES - PROFESSIONAL 13,485 58, , % - - () SERVICES ACCOUNTING & AUDITING 97, ,040 89, % 83, % (6.18%) OTHER SERVICES - OTHER SERVICES - 20, TRAVEL & PER DIEM - TRAVEL & PER DIEM 7,769 3,859 4, % - - () TRAVEL & PER DIEM - TUITION REIMBURSEMENT 23,408 22,237 25, % 25, % UTILITY SERVICES - UTILITY SERVICES 483, , , % 555, % (0.89%) RENTALS & LEASES - RENTALS & LEASES 5,132 4,083 16, % 177, % % INSURANCE - GENERAL LIABILITY 323, , , % 273, % (15.96%) REPAIR & MAINT SERVICES - REPAIR & MAINT , % - - () SERVICES PROMOTIONAL ACTIVITIES - PROMOTIONAL - 13,000 47, % - - () ACTIVITIES OTHER CHARGES/OBLIGATIONS - MIS CHARGES 647, , , % 1,052, % 23.40% OTHER CHARGES/OBLIGATIONS - TAX INCREMENT 444, , , % 410, % 4.88% PAYMENT CRA OTHER CHARGES/OBLIGATIONS - TAX INCREMENT , % 55, % % ECON DEV ZN OTHER CHARGES/OBLIGATIONS - FIREWORKS (17,566) OTHER CHARGES/OBLIGATIONS - BAD DEBT 12,000 12, EXPENSE OTHER CHARGES/OBLIGATIONS - BANK CHARGES 74,143 56,429 67, % 60, % (10.45%) OTHER CHARGES/OBLIGATIONS - RECLASS MPRB - (100,683) CHARGE/OBLIG OPERATING SUPPLIES - OPERATING SUPPLIES 105,355 88,598 42, % - - () OPERATING SUPPLIES - FLAG MEMORIAL - - 7, % - - () OPERATING SUPPLIES - DEMOLITION - LOT 32,169 11,386 40, % - - () CLEANING OPERATING SUPPLIES - NEW BUSINESS GRANT 17,352 45, , % - - () OPERATING SUPPLIES - BOARDS & COMMISSIONS BOOKS/PUBS/SUBS/MEMS BOOKS/PUBS/SUBS/MEMS TRAINING - TRAINING 6, , % - - () MISC OPERATING - FLAG MEMORIAL 2, EXPENDITURE MISC OPERATING - FLAG OUTREACH PROGRAMS 2, OTHER USES - MISCELLANEOUS 6,087 27, TOTAL OPERATING EXPENDITURES/EXPENSES $2,288,092 $2,269,684 $2,830, % $2,694, % (4.80%) CAPITAL MACHINERY & EQUIPMENT , % 82, % (36.43%) MACHINERY & EQUIPMENT - COMPUTERS , % - - () MACHINERY & EQUIPMENT - VEHICLES 226, , % 618, % (22.75%) TOTAL CAPITAL $226,939 - $1,008, % $700, % (30.60%) 85

101 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: GENERAL FUND FY FY FY FY EXPENSE % CHANGE FY to FY DEBT SERVICE OTHER CHARGES/OBLIGATIONS - MPRB FUND - 105,410 15, % 15, % - PAYMENTS PRINCIPAL - CAPITAL LEASE PAYMENT 171, , , % 415, % 18.46% PRINCIPAL - OTHER DEBT 273, INTEREST - CAPITAL LEASE EXPENSE , % 42, % 74.44% INTEREST - OTHER DEBT 39,223 18, OTHER USES - PRINCIPAL RECLASS (273,112) TOTAL DEBT SERVICE $210,453 $338,554 $390, % $473, % 21.21% GRANTS & AID AIDS TO PRIVATE ORGS - TAX INCENTIVE , () TOTAL GRANTS & AID - - $125, % 0 0 () OPERATING TRANSFERS OUT INTERFUND TRANSFER CONTRABAND/FORFEITURE INTERFUND TRANSFER - GEN'L CONSTRUCTION 605,037-15, % - - () INTERFUND TRANSFER - ROADS & STREETS 300, INTERFUND TRANSFER - CRA CAPITAL PROJECTS - 5, INTERFUND TRANSFER - MIS - 974,400 20, % - - () TOTAL OPERATING TRANSFERS OUT $905,137 $979,400 $35, % 0 0 () FUND BALANCE ALLOCATION CY FUND BALANCE - UNASSIGNED , % - - () CY FUND BALANCE - ASSIGNED , % - - () CY FUND BALANCE - COMMITTED - - 5,089, % 4,945, % (2.84%) CY FUND BALANCE - RESTRICTED , % 432, % (15.29%) CY FUND BALANCE - CONTINGENCY - UNASSIGNED , % 90, % 2.27% TOTAL FUND BALANCE ALLOCATION - - $7,097, % $5,467, % (22.97%) TOTAL FUND: GENERAL FUND $4,699,162 $4,669,995 $12,588,084 $10,432,571 (17.12%) 86

102 Departmental Capital Outlay Schedule FY 13/14 Dept Dept Name Account Number Project Description Proposed Annual Budget 0901 Fire & Emergency Z014XX Physio Control Lifepack 15 Cardiac Monitor $ 32, Fire & Emergency TOTAL FOR 0901 CURRENT OPERATIONS $ 32, Customer Service Z014XX Kiosk for Customer Payments $ 50, Customer Service TOTAL FOR 1702 CURENT OPERATIONS $ 50, IT Z014XX Generator $ 25, IT TOTAL FOR 1705 CURRENT OPERATIONS $ 25, Water Production Z014XX Armstrong Pumping Facility Radiator for Emergency Generator $ 20, Water Production TOTAL FOR 1615 CURRENT OPERATIONS $ 20, Laboratory Services Z014XX Laboratory Steam Scrubber $ 8, Laboratory Services TOTAL FOR 1619 CURRENT OPERATIONS $ 8, Electronic Services Z014XX 7 GHz Spectrum Analyzer/Radio Tester $ 15, Electronic Services TOTAL FOR 1629 CURRENT OPERATIONS $ 15,000 GRAND TOTAL FOR CURRENT OPERATIONS INCLUDING ENHANCEMENTS $ 150,000 87

103 Vehicle Capital Outlay Schedule FY Dept Name Account Number Project Description Proposed Annual Budget Street Maintenance Z014XX Dump Truck $ 155,000 Street Maintenance Z014XX Backhoe $ 90,000 Street Maintenance Z014XX Tractor $ 95,000 Fire & Emergency Z014XX Ambulance $ 200,000 Fire & Emergency Z014XX SUV $ 45,000 Law Enforcement Z014XX Van $ 11,000 Law Enforcement Z014XX Two (2) SUV's $ 22,000 TOTAL FOR CURRENT OPERATIONS $ 618,000 Stormwater Z014XX Dump Truck 8 yards, (Replacing #3133) $ 80,000 Stormwater Z014XX Dump Truck 12 yards, (Replacing #3136) $ 155,000 TOTAL FOR CURRENT OPERATIONS $ 235,000 W Production Z014XX 3/4 Ton Pickup with Utility, (Replacing #2864) $ 39,500 Field Ops Z014XX 1-Ton Utility Truck with Crane, (Replacing #4708) $ 59,600 W Reclam Z014XX Tractor with Slope Mower, (Replacing #2105) $ 95,000 TOTAL FOR CURRENT OPERATIONS $ 194,100 Solid Waste Z014XX Grapple (Replacing #3132) $ 150,000 Solid Waste Z014XX Front End Loader (Replacing #4925) $ 250,000 Solid Waste Z014XX Rear Loader (Replacing #7854) $ 230,000 Solid Waste Z014XX 3/4 Ton Pick-up (Replacing #7812) $ 25,000 TOTAL FOR CURRENT OPERATIONS $ 655,000 TOTAL FLEET REPLACEMENT FOR CURRENT OPERATIONS $ 1,702,100 88

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105 FY FY FUND: FY CRA FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY PROPERTY TAXES TAX INCREMENT - BREVARD COUNTY 280, , , % 264, % 4.04% TAX INCREMENT - CITY OF TITUSVILLE 444, , , % 424, % 8.38% TOTAL - PROPERTY TAXES $724,997 $655,653 $646, % $689, % INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 3,386 3,303 2, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (1,547) 2, TOTAL - INVESTMENT EARNINGS $1,964 $5,558 $2, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED , () TOTAL - PRIOR YEAR APPROPRIATIONS - - $203, % - - MISCELLANEOUS REVENUES MISCELLANEOUS REVENUE - 12,501 2, () TOTAL - MISCELLANEOUS REVENUES - $12,501 $2, % - - INTERFUND TRANSFERS IN TRANSFER FROM - CRA CAPITAL PROJECTS - 50, TOTAL - INTERFUND TRANSFERS IN - $50, TOTAL FUND: CRA $726,961 $723,713 $854,693 $689,256 (19.36%) 90

106 FY EXPENDITURE SUMMARY BY TYPE FUND: CRA FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES SALARIES/WAGES 80,249 72,151 82, % 49, % (39.28%) OVERTIME SPECIAL PAY FICA TAXES 5,908 5,250 6, % 3, % (36.25%) RETIREMENT CONTRIBUTIONS 18,116 21,226 29, % 14, % (50.76%) GROUP HEALTH INSURANCE 22,424 22,873 18, % 6, % (66.70%) WORKERS COMPENSATION 3,116 3,775 3, % % (97.83%) OTHER EMPLOYEE BENEFITS 2,014 1, TOTAL PERSONNEL SERVICES $132,993 $128,076 $140, % $74, % (46.71% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 48,038 86,258 39, % - - () TRAVEL & PER DIEM 4,023 3,755 2, % 2, % COMMUNICATIONS SERVICES % % UTILITY SERVICES 96,452 86, , % 100, % REPAIR & MAINT SERVICES 8,476 46,230 10, % 10, % PROMOTIONAL ACTIVITIES 3,000-27, % 62, % % OTHER CHARGES/OBLIGATIONS 39,701 45,160 61, % 68, % 11.55% OPERATING SUPPLIES 4, , % - - () BOOKS/PUBS/SUBS/MEMS 540 1, TOTAL OPERATING EXPENDITURES/EXPENSES $204,796 $270,778 $290, % $242, % (16.48% DEBT SERVICE PRINCIPAL 9, INTEREST 5, OTHER USES (9,112) TOTAL DEBT SERVICE $5, OPERATING TRANSFERS OUT INTERFUND TRANSFER 304, , , % 245, % (19.40%) INTERFUND TRANSFER 66,000 23,000 81, % 100, % 21.97% TOTAL OPERATING TRANSFERS OUT $370,423 $327,713 $386, % $345, % (10.63% FUND BALANCE ALLOCATION CY FUND BALANCE ,965 26,018 (29.61%) TOTAL FUND BALANCE ALLOCATION - - $36, % $26, % (29.61% TOTAL FUND: CRA $713,645 $726,567 $854,693 $689,256 (19.36%) 91

107 FY EXPENDITURES BY TYPE PLANNING FUND: CRA FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 80,249 72,151 82, % 49, % (39.28%) OVERTIME SPECIAL PAY - SAFETY INCENTIVE FICA TAXES 5,908 5,250 6, % 3, % (36.25%) RETIREMENT CONTRIBUTIONS - GENERAL 18,116 21,226 29, % 13, % (54.94%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 20,174 20,667 16, % 4, % (73.13%) GROUP HEALTH INSURANCE - LIFE INSURANCE % % (39.02%) GROUP HEALTH INSURANCE - CAFETERIA PLUS % % (50.00%) WORKERS COMPENSATION 3,116 3,775 3, % % (97.83%) OTHER EMPLOYEE BENEFITS - OPEB 2,014 1, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $131,088 $126,171 $138, % $73, % (47.12%) TRAVEL & PER DIEM - VEHICLE ALLOWANCE 2,400 1,600 2, % 2, % COMMUNICATIONS SERVICES - CELL PHONE % % - ALLOWANCE OPERATING SUPPLIES TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL PLANNING $133,998 $128,161 $2,910 $1,990 $2, % $2, % - $140,914 $75,814 (46.20%) 92

108 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: CRA FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES GROUP HEALTH INSURANCE - CLINIC 1,905 1,905 1,905 1,589 (16.59%) TOTAL PERSONNEL SERVICES $1,905 $1,905 $1, % $1, % (16.59%) OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES - PROFESSIONAL 48,038 86,258 39, % - - () SERVICES TRAVEL & PER DIEM - TRAVEL & PER DIEM 1,623 2, UTILITY SERVICES - UTILITY SERVICES 95,629 86, , % 100, % UTILITY SERVICES - STORMWATER REPAIR & MAINT SERVICES - REPAIR & MAINT 8,476 46,230 10, % 10, % - SERVICES PROMOTIONAL ACTIVITIES - PROMOTIONAL 3,000-27, % 62, % % ACTIVITIES OTHER CHARGES/OBLIGATIONS - OTHER 39,701 40,021 46, % 53, % 14.79% CHARGES/OBLIGATIONS OTHER CHARGES/OBLIGATIONS - RECLASS MPRB - (9,405) CHARGE/OBLIG OPERATING SUPPLIES - OPERATING SUPPLIES 4, , % - - () BOOKS/PUBS/SUBS/MEMS - BOOKS/PUBS/SUBS/MEMS 540 1, TOTAL OPERATING EXPENDITURES/EXPENSES $201,886 $254,244 $273, % $225, % (17.59%) DEBT SERVICE OTHER CHARGES/OBLIGATIONS - MPRB FUND - 14,544 14,544 14, % PAYMENTS PRINCIPAL - OTHER DEBT 9, INTEREST - OTHER DEBT 5, OTHER USES - PRINCIPAL RECLASS (9,112) TOTAL DEBT SERVICE $5,433 $14,544 $14, % $14, % 1.19% OPERATING TRANSFERS OUT INTERFUND TRANSFER - MPRB 111, , , % 110, % (1.29%) INTERFUND TRANSFER - BANK LOAN DEBT 192, , , % 135, % (29.91%) SERVICE INTERFUND TRANSFER - CRA CAPITAL PROJECTS 66,000 23,000 81, % 100, % 21.97% TOTAL OPERATING TRANSFERS OUT $370,423 $327,713 $386, % $345, % (10.63%) FUND BALANCE ALLOCATION CY FUND BALANCE - RESTRICTED ,965 26,018 (29.61%) TOTAL FUND BALANCE ALLOCATION - - $36, % $26, % (29.61%) TOTAL FUND: CRA $579,647 $598,406 $713,779 $613,442 (14.06%) 93

109 FY FUND: 109- FORFEITURE CONTRABAND FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY FINES AND FORFEITURES FEDERAL ASSET SHARING - 98,041 95, % - - () STATE 19,972 35,860 7, % - - () TOTAL - FINES AND FORFEITURES $19,972 $133,902 $103, % - - INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 5,341 2, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE 915 1, TOTAL - INVESTMENT EARNINGS $6,410 $4,863 $ % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED , , % TOTAL - PRIOR YEAR APPROPRIATIONS - - $105, % $131, % MISCELLANEOUS REVENUES DISPOSITION FIXED ASSETS 2,904 1, DONATIONS - PRIVATE SOURCES 38,119 2, OTHER MISC REVENUE - 2, TOTAL - MISCELLANEOUS REVENUES $41,023 $6, INTERFUND TRANSFERS IN TRANSFER FROM - GENERAL FUND TOTAL - INTERFUND TRANSFERS IN $ TOTAL FUND: FORFEITURE CONTRABAND $67,505 $145,550 $208,876 $131,997 (36.81%) 94

110 FY EXPENDITURE SUMMARY BY TYPE FUND: FORFEITURE CONTRABAND FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES PERSONNEL SERVICES 7,414 10,229 10, % - - () PERSONNEL SERVICES % - - () FICA TAXES , % - - () WORKERS COMPENSATION - 1, OTHER PERSONNEL SVCS - 20, TOTAL PERSONNEL SERVICES $7,982 $32,547 $13, % 0 0 ( OPERATING EXPENDITURES/EXPENSES TRAVEL & PER DIEM 7, REPAIR & MAINT SERVICES 5,000-20, % - - () OTHER CHARGES/OBLIGATIONS 27, % - - () OPERATING SUPPLIES 98,341 9, TRAINING 14, MISC OPERATING - 20, MISC OPERATING (1,489) - 10, % - - () TOTAL OPERATING EXPENDITURES/EXPENSES $150,699 $30,179 $30, % 0 0 ( CAPITAL MACHINERY & EQUIPMENT 97,345 29, MACHINERY & EQUIPMENT 54, MACHINERY & EQUIPMENT 64, TOTAL CAPITAL $216,292 $29, OPERATING TRANSFERS OUT INTERFUND TRANSFER - 115,169 7, , % TOTAL OPERATING TRANSFERS OUT - $115,169 $7, % $131, % FUND BALANCE ALLOCATION CY FUND BALANCE , () TOTAL FUND BALANCE ALLOCATION - - $157, % 0 0 ( TOTAL FUND: FORFEITURE CONTRABAND $374,973 $207,890 $208,876 $131,997 (36.81%) 95

111 FY EXPENDITURES BY TYPE LAW ENFORCEMENT FUND: FORFEITURE CONTRABAND FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES WORKERS COMPENSATION - 1, TOTAL PERSONNEL SERVICES TOTAL LAW ENFORCEMENT - $1,347 - $1,

112 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: FORFEITURE CONTRABAND FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES PERSONNEL SERVICES - REGULAR 7,414 10,229 10, % - - () PERSONNEL SERVICES - OVERTIME % - - () FICA TAXES - FICA TAXES , % - - () OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR - 20, TOTAL PERSONNEL SERVICES $7,982 $31,200 $13, % 0 0 () OPERATING EXPENDITURES/EXPENSES TRAVEL & PER DIEM - TRAVEL & PER DIEM 7, REPAIR & MAINT SERVICES - REPAIR & MAINT 5,000-20, % - - () SERVICES OTHER CHARGES/OBLIGATIONS - OTHER 27, % - - () CHARGES/OBLIGATIONS OPERATING SUPPLIES - OPERATING SUPPLIES 98,341 9, TRAINING - TRAINING 14, MISC OPERATING - POLICE CONTRABAND EX - 20, MISC OPERATING - POLICE FORFEITURE EXP (1,489) - 10, % - - () TOTAL OPERATING EXPENDITURES/EXPENSES $150,699 $30,179 $30, % 0 0 () CAPITAL MACHINERY & EQUIPMENT 97,345 29, MACHINERY & EQUIPMENT - COMPUTERS 54, MACHINERY & EQUIPMENT - VEHICLES 64, TOTAL CAPITAL $216,292 $29, OPERATING TRANSFERS OUT INTERFUND TRANSFER - GENERAL FUND - 115,169 7, , % TOTAL OPERATING TRANSFERS OUT - $115,169 $7, % $131, % FUND BALANCE ALLOCATION CY FUND BALANCE - RESTRICTED , () TOTAL FUND BALANCE ALLOCATION - - $157, % 0 0 () TOTAL FUND: FORFEITURE CONTRABAND $374,973 $206,543 $208,876 $131,997 (36.81%) 97

113 FY FUND: 110- LAW ENFORCEMENT GRANTS FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES PUBLIC SAFETY 21,778 28, PUBLIC SAFETY - JAG - 73, STATE GRANT - VICTIMS OF CRIME ACT-VOCA 46,093 50,665 4, () TOTAL - INTERGOVERNMENTAL REVENUES $67,871 $152,525 $4, % - INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 2,063 1, CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (35) TOTAL - INVESTMENT EARNINGS $2,086 $2, PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED , () TOTAL - PRIOR YEAR APPROPRIATIONS - - $128, % - MISCELLANEOUS REVENUES DONATIONS - PRIVATE SOURCES 1, TOTAL - MISCELLANEOUS REVENUES $1, TOTAL FUND: LAW ENFORCEMENT GRANTS $71,857 $155,289 $133,272-98

114 FY EXPENDITURE SUMMARY BY TYPE FUND: LAW ENFORCEMENT GRANTS FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES PERSONNEL SERVICES PERSONNEL SERVICES 35,213 32,842 9, % - - () FICA TAXES 2,345 1, RETIREMENT CONTRIBUTIONS 8,808 8, GROUP HEALTH INSURANCE 4,531 2, OTHER PERSONNEL SVCS OTHER PERSONNEL SVCS 8,364 50,870 4, % - - () TOTAL PERSONNEL SERVICES $60,113 $96,965 $14, % 0 0 ( OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 4,857 3,201 48, () OPERATING SUPPLIES 1,000 10, TRAINING 7, OTHER USES (440) TOTAL OPERATING EXPENDITURES/EXPENSES $12,767 $14,254 $48, % 0 0 ( FUND BALANCE ALLOCATION CY FUND BALANCE , () TOTAL FUND BALANCE ALLOCATION - - $70, % 0 0 ( TOTAL FUND: LAW ENFORCEMENT GRANTS $72,880 $111,220 $133, () 99

115 FY EXPENDITURES BY TYPE LAW ENFORCEMENT FUND: LAW ENFORCEMENT GRANTS FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES PERSONNEL SERVICES - REGULAR PERSONNEL SERVICES - OVERTIME 35,213 32,842 9, % - - () FICA TAXES 2,345 1, RETIREMENT CONTRIBUTIONS - GENERAL EMPLOYEES RETIREMENT CONTRIBUTIONS - POLICE & FIRE 8,713 8, GROUP HEALTH INSURANCE - HEALTH INSURANCE 4,391 2, GROUP HEALTH INSURANCE - LIFE INSURANCE GROUP HEALTH INSURANCE - CAFETERIA PLUS OTHER PERSONNEL SVCS - OPEB OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR 46,210 50,870 4, % - - () TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $97,959 $96,965 $14, % - - () PROFESSIONAL SERVICES 4,857 3,201 48, () OPERATING SUPPLIES 1,000 10, TRAINING 7, TOTAL OPERATING EXPENDITURES/EXPENSES $13,207 $13,602 $48, % - - () TOTAL LAW ENFORCEMENT $111,166 $110,567 $63, () 100

116 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: LAW ENFORCEMENT GRANTS FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR (37,846) TOTAL PERSONNEL SERVICES ($37,846) OPERATING EXPENDITURES/EXPENSES OTHER USES - MISCELLANEOUS (440) TOTAL OPERATING EXPENDITURES/EXPENSES ($440) $ FUND BALANCE ALLOCATION CY FUND BALANCE - RESTRICTED , () TOTAL FUND BALANCE ALLOCATION - - $70, () TOTAL FUND: LAW ENFORCEMENT GRANTS ($38,286) $653 $70, () 101

117 FY FUND: FY IMPACT FEES FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 18,305 14,758 13, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (3,649) 6, TOTAL - INVESTMENT EARNINGS $15,073 $21,267 $13, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED - - 1,121, ,250 (12.40%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $1,121, % $982,250 (12.40%) MISCELLANEOUS REVENUES PUBLIC SAFETY - FIRE 11,160 15, PUBLIC SAFETY - POLICE 1,996 2, PHYSICAL ENVIRONMENT - PUBLIC WORKS 3,814 5, TRANSPORTATION - ROADS (4,353) 4, OTHER IMPACT FEES - CITY HALL TOTAL - MISCELLANEOUS REVENUES $13,207 $28, TOTAL FUND: IMPACT FEES $28,280 $49,533 $1,134,938 $982,250 (13.45%) 102

118 FY EXPENDITURE SUMMARY BY TYPE FUND: IMPACT FEES FY FY FY FY % CHANGE FY to FY OPERATING TRANSFERS OUT INTERFUND TRANSFER , % INTERFUND TRANSFER , % TOTAL OPERATING TRANSFERS OUT $795, % FUND BALANCE ALLOCATION CY FUND BALANCE - - 1,134, ,250 (83.50%) TOTAL FUND BALANCE ALLOCATION - - $1,134,938 $187, % (83.50% TOTAL FUND: IMPACT FEES 0 0 $1,134,938 $982,250 (13.45%) 103

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120 FY FUND: 202- MULTI-PURPOSE DEBT FUND FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES SIMPLIFIED COMMUNICATION - (7,498) TOTAL - INTERGOVERNMENTAL REVENUES - ($7,498) INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 35,675 29,421 34, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE 2,927 11, TOTAL - INVESTMENT EARNINGS $39,577 $41,462 $34, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED - - 2,756,626 2,267,264 (17.75%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $2,756, % $2,267, % (17.75%) MISCELLANEOUS REVENUES MISCELLANEOUS REVENUE OTHER SOURCE - GENERAL FUND 14,320-1, % - - () OTHER SOURCE - CRA 5,431-5, % - - () OTHER SOURCE - WATER & SEWER 5, OTHER SOURCE - SOLID WASTE OTHER SOURCE - MARINA , % - - () OTHER SOURCE - STORMWATER OTHER SOURCE - FLEET REIMBURSE PRINCIPAL - GENERAL FUND - 100,683 13, % 14, % 4.08% REIMBURSE PRINCIPAL - COMMUNITY REDEV. - 9,405 9, % 10, % 9.03% AGENCY REIMBURSE PRINCIPAL - WATER AND SEWER 96,870 38, REIMBURSE PRINCIPAL - SOLID WASTE 3, REIMBURSE PRINCIPAL - MARINA - 101, , % 110, % 5.14% REIMBURSE PRINCIPAL - STORMWATER 18,364 3, REIMBURSE PRINCIPAL - FLEET MANAGEMENT 8,430 3, REIMBURSE INTEREST - GENERAL FUND - 4, , % REIMBURSE INTEREST - COMMUNITY REDEV. - 5, , % AGENCY REIMBURSE INTEREST - WATER AND SEWER - 1, REIMBURSE INTEREST - MARINA - 28, , % REIMBURSE INTEREST - STORMWATER REIMBURSE INTEREST - FLEET MANAGEMENT TOTAL - MISCELLANEOUS REVENUES $154,032 $297,081 $159, % $160, % 0.53% 105

121 FY FUND: 202- MULTI-PURPOSE DEBT FUND FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERFUND TRANSFERS IN TRANSFER FROM - CRA 111, , , ,471 (1.29%) TOTAL - INTERFUND TRANSFERS IN $111,918 $111,919 $111, % $110, % (1.29%) TOTAL FUND: MULTI-PURPOSE DEBT FUND $305,527 $442,964 $3,061,903 $2,537,839 (17.12%) 106

122 FY EXPENDITURE SUMMARY BY TYPE FUND: MULTI-PURPOSE DEBT FUND FY FY FY FY % CHANGE FY to FY OPERATING EXPENDITURES/EXPENSES OTHER CHARGES/OBLIGATIONS 6, TOTAL OPERATING $6, EXPENDITURES/EXPENSES DEBT SERVICE PRINCIPAL 435, , , % 485, % 4.30% INTEREST 72,416 57,285 41, % 25, % (39.01%) TOTAL DEBT SERVICE $507,416 $507,285 $506, % $510, % 0.74% OPERATING TRANSFERS OUT ADVANCE TO 42, ,000 33, % (88.54%) INTERFUND TRANSFER - 131, , % OTHER USES (42,173) (638,457) TOTAL OPERATING TRANSFERS OUT ($1) ($507,405) $288, % $833, % % FUND BALANCE ALLOCATION CY FUND BALANCE - - 2,267,264 1,194,445 (47.32%) TOTAL FUND BALANCE ALLOCATION - - $2,267, % $1,194, % (47.32% TOTAL FUND: MULTI-PURPOSE DEBT FUND $513,415 ($120) $3,061,903 $2,537,839 (17.12%) 107

123 FY FUND: 205- G.O. BONDS SERIES 2005 FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY PROPERTY TAXES AD VALOREM TAXES - RIVERFRONT DEBT SERVICE 779, , , , % TOTAL - PROPERTY TAXES $779,219 $737,363 $709, % $744, % 4.95% INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 4,068 5,210 1, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (2,682) 4, TOTAL - INVESTMENT EARNINGS $1,550 $9,670 $1, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED ,919 62,844 (42.30%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $108, % $62, % (42.30%) TOTAL FUND: G.O. BONDS SERIES 2005 $780,769 $747,032 $820,151 $807,692 (1.52%) 108

124 FY EXPENDITURE SUMMARY BY TYPE FUND: G.O. BONDS SERIES 2005 FY FY FY FY % CHANGE FY to FY DEBT SERVICE PRINCIPAL 430, , , % 475, % 4.40% INTEREST 331, , , % 286, % (5.27%) OTHER DEBT SERVICE COSTS 6, TOTAL DEBT SERVICE $767,173 $757,696 $757, % $761, % 0.54% FUND BALANCE ALLOCATION CY FUND BALANCE ,844 46,310 (26.31%) TOTAL FUND BALANCE ALLOCATION - - $62, % $46, % (26.31% TOTAL FUND: G.O. BONDS SERIES 2005 $767,173 $757,696 $820,151 $807,692 (1.52%) 109

125 FY FUND: 207- BANK LOAN 2009 FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INVESTMENT EARNINGS INTEREST ON INVESTMENTS - SUNTRUST - CUSTODIAL - PE 2,526 (725) 11, () TOTAL - INVESTMENT EARNINGS $2,526 ($725) $11, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED , () TOTAL - PRIOR YEAR APPROPRIATIONS - - $865, % - - INTERFUND TRANSFERS IN TRANSFER FROM - CRA 192, , , % 135,206 (29.91%) DEBT PROCEEDS - MISCELLANEOUS , % - - () TOTAL - INTERFUND TRANSFERS IN $192,505 $192,794 $745, % $135,206 (81.85%) TOTAL FUND: BANK LOAN 2009 $195,031 $192,069 $1,621,894 $135,206 (91.66%) 110

126 FY EXPENDITURE SUMMARY BY TYPE FUND: BANK LOAN 2009 FY FY FY FY % CHANGE FY to FY DEBT SERVICE PRINCIPAL 81,000 85, , % 72, % (92.17%) INTEREST 111, , , % 63, % (39.17%) OTHER DEBT SERVICE COSTS , % - - () TOTAL DEBT SERVICE $192,504 $192,794 $1,039, % $135,206 (86.99% OPERATING TRANSFERS OUT INTERFUND TRANSFER , () TOTAL OPERATING TRANSFERS OUT - - $582, % 0 0 ( TOTAL FUND: BANK LOAN 2009 $192,504 $192,794 $1,621,894 $135,206 (91.66%) 111

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129 FY FUND: FY GENERAL CONSTRUCTION FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY PROPERTY TAXES AD VALOREM TAXES CURRENT TOTAL - PROPERTY TAXES $ INTERGOVERNMENTAL REVENUES OTH PHYSICAL ENVIRONMENT - FEMA HAZARD MITIGATION ECONOMIC ENVIRONMENT - ARRA - ENERGY EFFICIENCY 114,271 24, , () 154, TOTAL - INTERGOVERNMENTAL REVENUES $268,849 $24,960 $208, % - - INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 13,642 11,527 5, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE 3,899 1, TOTAL - INVESTMENT EARNINGS $17,917 $13,420 $5, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - ASSIGNED , () TOTAL - PRIOR YEAR APPROPRIATIONS - - $479, % - - MISCELLANEOUS REVENUES DONATIONS - PRIVATE SOURCES - 2, MISCELLANEOUS REVENUE TOTAL - MISCELLANEOUS REVENUES - $2, INTERFUND TRANSFERS IN TRANSFER FROM - GENERAL FUND 605, TRANSFER FROM - MPRB - 131, , % TRANSFER FROM - MIS , % TOTAL - INTERFUND TRANSFERS IN $605,037 $131, $475,000 () TOTAL FUND: GENERAL CONSTRUCTION $891,933 $172,357 $693,269 $475,000 (31.48%) 114

130 FY EXPENDITURE SUMMARY BY TYPE FUND: GENERAL CONSTRUCTION FY FY FY FY % CHANGE FY to FY CAPITAL CONSTRUCTION IN PROGRESS 665, , , ,000 (38.14%) TOTAL CAPITAL $665,435 $942,828 $767, % $475,000 (38.14% OPERATING TRANSFERS OUT INTERFUND TRANSFER 8, , % - - () INTERFUND TRANSFER , % - - () TOTAL OPERATING TRANSFERS OUT $8,500 - $300, % 0 0 ( FUND BALANCE ALLOCATION CY FUND BALANCE - - (374,629) - - () TOTAL FUND BALANCE ALLOCATION - - ($374,629) (54.04%) 0 0 ( TOTAL FUND: GENERAL CONSTRUCTION $673,935 $942,828 $693,269 $475,000 (31.48%) 115

131 , FLORIDA FIVE-YEAR CAPITAL IMPROVEMENT PLAN GENERAL CONSTRUCTION FUND NEW PROJECT REVENUE SOURCES ONLY SOURCES Accounting String New Project PROJECT NUMBER Revenue Name Allocations FY FY FY FY FY Totals GC1406,1407, 1408 Unfunded/Future Year Revenue $ 150,000 $ 7,294,000 $ 5,010,000 $ 293,000 $ 2,430,000 $ 15,177, GC1402, 1403, 1404, 1405 Transfer from MPRB $ 445,000 $ - $ - $ - $ - $ 445, GC1401 Transfer from IT $ 30,000 $ 30,000 TOTAL SOURCES $ 625,000 $ 7,294,000 $ 5,010,000 $ 293,000 $ 2,430,000 $ 15,652,000 USES Accounting String PROJECT NUMBER Project Name New Project Allocations FY FY FY FY FY Totals GC1401 City-wide Training Lab & Server Room $ 30,000 $ - $ - $ - $ - $ 30, GC1402 City Hall Exterior Waterproofing $ 50,000 $ - $ - $ - $ - $ 50, GC1407 Public Works Complex Replacement $ 50,000 $ 6,400,000 $ - $ - $ - $ 6,450, GC1403 TPD - Exterior Waterproofing $ 65,000 $ - $ - $ - $ - $ 65, GC1408 FS 10 Roof Recoating $ 50,000 $ - $ - $ - $ - $ 50, GC1404 Fire HQ Exterior Waterproofing $ 50,000 $ - $ - $ - $ - $ 50, GC1406 Alternate Energy Feasibility Study $ 50,000 $ - $ - $ - $ - $ 50, GC1405 TPD - HVAC Renovations $ 280,000 $ - $ - $ - $ - $ 280, GC1501 TPD - Wind Load Improvements $ - $ 219,000 $ 2,190,000 $ - $ - $ 2,409, GC1502 City Hall (3/4) Life Span Renovation $ - $ 180,000 $ 1,800,000 $ - $ - $ 1,980, GC1503 FS 10 HVAC Replacement $ - $ 25,000 $ - $ - $ - $ 25, GC1504 Fire HQ Carpet Replacement $ - $ 50,000 $ - $ - $ - $ 50, GC1505 FS 12 HVAC Replacement $ - $ 25,000 $ - $ - $ - $ 25, GC1506 FS 13 HVAC Replacement $ - $ 25,000 $ - $ - $ - $ 25, GC1507 Yacht Club Building Replacement $ - $ 23,000 $ 230,000 $ - $ - $ 253, GC1508 TPD - Plumbing Improvements $ - $ 90,000 $ - $ - $ - $ 90, GC1509 City Hall Grounds/Parking Lot Imp $ - $ 198,000 $ - $ - $ - $ 198, GC1510 Records Building Replacement $ - $ 59,000 $ 590,000 $ - $ - $ 649, GC1601 FS 14 Construction $ - $ - $ 200,000 $ 193,000 $ 1,930,000 $ 2,323, GC1701 FS 10 Flooring Replacement $ - $ - $ - $ 50,000 $ - $ 50, GC1702 FS 13 Roof Recoating $ - $ - $ - $ 50,000 $ - $ 50, GC1801 Fire Training Tower $ - $ - $ - $ - $ 500,000 $ 500,000 TOTAL USES $ 625,000 $ 7,294,000 $ 5,010,000 $ 293,000 $ 2,430,000 $ 15,652,

132 FY FUND: FY ROADS AND STREETS FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES OTHER TRANSPORTATION - FDEP / ARRA 185, ECONOMIC ENVIRONMENT 394,539-2,509, % - - () STATE FDOT GRANT - PARK AVE - 101,151 1,969, % - - () TOTAL - INTERGOVERNMENTAL REVENUES $579,887 $101,151 $4,478, % - - CHARGES FOR SERVICES RECORDING FEES TOTAL - CHARGES FOR SERVICES $8 $ INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 34,485 31,344 1, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE 0 12, INTEREST EARNINGS ASSESS. 194 (114) INTEREST EARNINGS ASSESS. - SPRING (38) VALLEY INTEREST EARNINGS ASSESS. - COQUINA INTEREST EARNINGS ASSESS. - ROYAL OAK INTEREST EARNINGS ASSESS. - MIDDLECOFF CT INTEREST EARNINGS ASSESS. - ROYAL OAK INTEREST EARNINGS ASSESS. - EDEN CIRCLE INTEREST EARNINGS ASSESS. - BEACON HILLS TOTAL - INVESTMENT EARNINGS $35,872 $44,594 $1, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - ASSIGNED , () TOTAL - PRIOR YEAR APPROPRIATIONS - - $556, % - - MISCELLANEOUS REVENUES SPECIAL ASSESSMENTS - EDEN CT RESURFACE MISCELLANEOUS REVENUE TOTAL - MISCELLANEOUS REVENUES $240 $ INTERFUND TRANSFERS IN TRANSFER FROM - GENERAL FUND 300,000-15, % - - () TRANSFER FROM - IMPACT FEE , % TRANSFER FROM - MPRB , % 117

133 FY FUND: FY ROADS AND STREETS FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERFUND TRANSFERS IN TRANSFER FROM - GENERAL CONSTRUCTION , % - - () TOTAL - INTERFUND TRANSFERS IN $300,000 - $190, % $1,105, % TOTAL FUND: ROADS AND STREETS $916,007 $146,200 $5,227,620 $1,105,000 (78.86%) 118

134 FY EXPENDITURE SUMMARY BY TYPE FUND: ROADS AND STREETS FY FY FY FY % CHANGE FY to FY CAPITAL IMPROVEMENTS OT BUILDINGS 807, ,260 5,191,385 1,105,000 (78.71%) CONSTRUCTION IN PROGRESS - (78) TOTAL CAPITAL $807,206 $182,183 $5,191, % $1,105,000 (78.71% FUND BALANCE ALLOCATION CY FUND BALANCE , () TOTAL FUND BALANCE ALLOCATION - - $36, % 0 0 ( TOTAL FUND: ROADS AND STREETS $807,206 $182,183 $5,227,620 $1,105,000 (78.86%) 119

135 , FLORIDA FIVE-YEAR CAPITAL IMPROVEMENT PLAN ROADS AND STREETS FUND NEW PROJECT REVENUE SOURCES ONLY SOURCES New Project Accounting String PROJECT NUMBER Revenue Name Allocations FY FY FY FY FY Totals RS1002,1401,1402, 1403,1404,1406 Unfunded/Future Year Revenue $ 1,375,000 $ 2,420,000 $ 2,175,000 $ 3,320,000 $ 2,720,000 $ 12,010, RS1002, 1003 Transfer from MPRB $ 355,000 $ - $ - $ - $ - $ 355, RS1501, 1701 FDOT Grant $ - $ 800,000 $ - $ 520,000 $ 8,800,000 $ 10,120, RS1405, 1502 Impact Fees $ 750,000 $ 1,300,000 $ - $ - $ - $ 2,050,000 TOTAL SOURCES $ 2,480,000 $ 4,520,000 $ 2,175,000 $ 3,840,000 $ 11,520,000 $ 24,535,000 USES Accounting String with Project Number PROJECT NUMBER Project Name New Project Allocations FY FY FY FY FY Totals RS1002 Road Resurfacing $ 940,000 $ 940,000 $ 940,000 $ 940,000 $ 940,000 $ 4,700, RS1003 Sidewalk Repair $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250, RS1401 Whiteway Lighting Replacement $ 90,000 $ 920,000 $ 90,000 $ 1,750,000 $ - $ 2,850, RS1402 Sycamore/Hopkins Traffic Signal Imp $ 200,000 $ - $ - $ - $ - $ 200, RS1403 Eco-Heritage Trail PD&E $ 50, $ - $ - $ - $ - $ 50, RS1404 Median Imp (SR406) $ 100,000 $ - $ - $ - $ - $ RS1405 Park Avenue PD&E $ 750,000 $ - $ - $ - $ - $ 750, RS1406 Indian River Avenue Area Overlays $ 300,000 $ - $ - $ - $ - $ 300, RS1501 Rails to Trails Phase 3 $ - $ 800,000 $ - $ - $ - $ 800, RS1502 Park Avenue Right-of-Way Acquisition $ - $ 1,300,000 $ - $ - $ - $ 1,300, RS1503 Park/Barna Traffic Signal Imp $ - $ 20,000 $ 215,000 $ - $ - $ 235, RS1504 Eco-Heritage Trail Phase 1 $ - $ 390,000 $ - $ - $ - $ 390, RS1505 Median Imp (SR50) $ - $ 100,000 $ - $ - $ - $ 100, RS1601 Harrison/Hopkins Traffic Signal Imp $ - $ - $ 20,000 $ 220,000 $ - $ 240, RS1602 Eco-Heritage Trail Phase 2 $ - $ - $ 660,000 $ - $ - $ 660, RS1603 Median Imp (US1) $ - $ - $ 200,000 $ - $ - $ 200, RS1701 Garden Street Complete Streets $ - $ - $ - $ 520,000 $ 8,800,000 $ 9,320, RS1702 Eco-Heritage Trail Phase 3 $ - $ - $ - $ 360,000 $ - $ 360, RS1801 Eco-Heritage Trail Phase 4 $ - $ - $ - $ - $ 1,730,000 $ 1,730,000 TOTAL USES $ 2,480,000 $ 4,520,000 $ 2,175,000 $ 3,840,000 $ 11,520,000 $ 24,435,

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137 FY FUND: FY CRA CAPITAL PROJECTS FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 3,131 1, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE 1, TOTAL - INVESTMENT EARNINGS $4,943 $2,546 $ % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED , () TOTAL - PRIOR YEAR APPROPRIATIONS - - $774, % - - INTERFUND TRANSFERS IN TRANSFER FROM - GENERAL FUND - 5, TRANSFER FROM - CRA 66,000 23,000 81, % 100, % TRANSFER FROM - BANK LOAN DEBT SERVICE , % - - () TOTAL - INTERFUND TRANSFERS IN $66,000 $28,000 $664, % $100,000 (84.95%) TOTAL FUND: CRA CAPITAL PROJECTS $70,943 $30,546 $1,439,283 $100,000 (93.05%) 122

138 FY EXPENDITURE SUMMARY BY TYPE FUND: CRA CAPITAL PROJECTS FY FY FY FY % CHANGE FY to FY OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 10, TOTAL OPERATING $10, EXPENDITURES/EXPENSES CAPITAL CONSTRUCTION IN PROGRESS 151, ,477 1,439, ,000 (93.05%) TOTAL CAPITAL $151,957 $104,477 $1,439,283 $100,000 (93.05% OPERATING TRANSFERS OUT INTERFUND TRANSFER - 50, TOTAL OPERATING TRANSFERS OUT - $50, TOTAL FUND: CRA CAPITAL PROJECTS $162,759 $154,477 $1,439,283 $100,000 (93.05%) 123

139 , FLORIDA FIVE-YEAR CAPITAL IMPROVEMENT PLAN COMMUNITY REDEVELOPMENT AGENCY FUND NEW PROJECT REVENUE SOURCES ONLY SOURCES New Project Accounting String PROJECT NUMBER Revenue Name Allocations FY FY FY FY FY Totals CR14XX Transfer from CRA Operating $ 100,000 $ - $ - $ - $ - $ 100,000 All Other Projects Unfunded/Future Year Revenue $ - $ 170,000 $ 2,065,000 $ - $ 2,235,000 $ - $ - $ - $ - $ - $ - TOTAL SOURCES $ 100,000 $ 170,000 $ 2,065,000 $ - $ - $ 2,335,000 USES New Project Accounting String with PROJECT Allocations Project Number NUMBER Project Name FY FY FY FY FY Totals CR14XX Commons Courts ADA Improve. $ 50,000 $ - $ - $ - $ - $ 50, CR15XX Amtrak Station $ - $ 170,000 $ 2,065,000 $ - $ - $ 2,235, CR14XX Portable Restroom Trailer $ 50,000 $ - - $ - $ - $ 50,000 $ - $ - $ - $ - $ - $ - TOTAL USES $ 100,000 $ 170,000 $ 2,065,000 $ - $ - $ 2,335,

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141 FY FUND: FY RIVERFRONT ACQUISITION FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES STATE OF FLORIDA GRANT - FL REC DEV ASSIST (FRDAP) 88,393 (27,025) TOTAL - INTERGOVERNMENTAL REVENUES $88,393 ($27,025) INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 11,774 10,519 8, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE 953 4, TOTAL - INVESTMENT EARNINGS $13,054 $15,131 $8, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROPRIATION - RESTRICTED , ,871 (25.19%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $789, % $590,871 (25.19%) TOTAL FUND: RIVERFRONT ACQUISITION $101,447 ($11,894) $798,175 $590,871 (25.97%) 126

142 FY EXPENDITURE SUMMARY BY TYPE FUND: RIVERFRONT ACQUISITION FY FY FY FY % CHANGE FY to FY CAPITAL CONSTRUCTION IN PROGRESS 195,453 1, , () TOTAL CAPITAL $195,453 $1,865 $207, % 0 0 ( FUND BALANCE ALLOCATION CY FUND BALANCE , ,871 - TOTAL FUND BALANCE ALLOCATION - - $590, % $590,871 0 TOTAL FUND: RIVERFRONT ACQUISITION $195,453 $1,865 $798,175 $590,871 (25.97%) 127

143 FY FUND: FY WS CONSTRUCTION FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INVESTMENT EARNINGS INTEREST - OPERATING 8,979 1, INTEREST ON INVESTMENTS - SUNTRUST - 352, , CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (108,689) 100, TOTAL - INVESTMENT EARNINGS $253,097 $345, PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROP - RESERVED CAPITAL PROJECT ,100,767 5,549,878 (63.25%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $15,100, % $5,549, % (63.25%) MISCELLANEOUS REVENUES MISCELLANEOUS REVENUE 7, TOTAL - MISCELLANEOUS REVENUES $7, INTERFUND TRANSFERS IN TRANSFER FROM - WATER & SEWER FUND 3,208,770 2,427,000 3,336,202 1,518,000 (54.50%) TOTAL - INTERFUND TRANSFERS IN $3,208,770 $2,427,000 $3,336, % $1,518, % (54.50%) TOTAL FUND: WS CONSTRUCTION $3,469,540 $2,772,070 $18,436,969 $7,067,878 (61.66%) 128

144 FY EXPENDITURE SUMMARY BY TYPE FUND: WS CONSTRUCTION FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES PERSONNEL SERVICES 13,475 39, FICA TAXES 1,043 3, TOTAL PERSONNEL SERVICES $14,518 $42, OPERATING EXPENDITURES/EXPENSES COMMUNICATIONS SERVICES OPERATING SUPPLIES OTHER USES - 106, TOTAL OPERATING EXPENDITURES/EXPENSES $135 $107, CAPITAL CONSTRUCTION IN PROGRESS 4,233,671 3,238,710 12,887,091 1,518,000 (88.22%) OTHER USES (6,106) 10,257, TOTAL CAPITAL $4,227,565 $13,496,703 $12,887, % $1,518, % (88.22% OPERATING TRANSFERS OUT INTERFUND TRANSFER 1,181, , TOTAL OPERATING TRANSFERS OUT $1,181,437 $164, FUND BALANCE ALLOCATION CONTINGENCY UNRESERVED - - 5,549,878 5,549,878 - TOTAL FUND BALANCE ALLOCATION - - $5,549, % $5,549, % 0 TOTAL FUND: WS CONSTRUCTION $5,423,655 $13,810,918 $18,436,969 $7,067,878 (61.66%) 129

145 , FLORIDA FIVE-YEAR CAPITAL IMPROVEMENT PLAN WATER & SEWER UTILITIES CONSTRUCTION FUND NEW PROJECT REVENUE SOURCES ONLY SOURCES Accounting String Project Number Revenue Name New Project Allocations FY FY FY FY FY Totals Transfer from Water Resources All Projects Operations $ 1,518,000 $ 1,375,000 $ 1,375,000 $ 1,375,000 $ 1,375,000 $ 7,018,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - TOTAL SOURCES $ 1,518,000 $ 1,375,000 $ 1,375,000 $ 1,375,000 $ 1,375,000 $ 7,018,000 USES Accounting String Project Number Project Name New Project Allocations FY FY FY FY FY Totals New Telemetry Upgrades $ 50,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 190, WR0803 Unscheduled Water/Sewer Projects $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500, WC0702 Water System Improvements $ 100,000 $ 350,000 $ 350,000 $ 350,000 $ 350,000 $ 1,500, New Pump Replacement Program $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 250, WR1106 Utilities Master Plan $ 26,000 $ 33,000 $ 33,000 $ 33,000 $ 33,000 $ 158, WR1001 Cross Connection Control $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000, WC9806 Meter Replacements $ 200,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,200, WC0414 Lift Station Developer Pad $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 7,000 $ 35, WC0701 Sewer System Improvements $ 350, $ 350, $ 350, $ 350, $ 350, $ 1,750, WR1303 Filter Fan Press $ 80,000 $ - $ - $ - $ - $ 80, WC9913 Water Facilities Upgrade $ - $ - $ - $ - $ - $ WR1304 Blue Heron Aeration Upgrade $ 170,000 $ - $ - $ - $ - $ 170, WR0902 Refurbish 6Mg Treatment Unit $ 160,000 $ - $ - $ - $ - $ 160, WC1201 Sludge Thickner Rehab $ 25,000 $ - $ - $ - $ - $ 25,000 TOTAL USES $ 1,518,000 $ 1,375,000 $ 1,375,000 $ 1,375,000 $ 1,375,000 $ 7,018,

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147 FY FUND: FY STORMWATER CAPITAL FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES OTH PHYSICAL ENVIRONMENT - FEMA 58, HAZARD MITIGATION OTHER PHYSICAL ENVIRONMEN - FL DEPT 100, , ENVIRONMENTAL PRO PUBLIC SAFETY - BREVARD CO INTERLOCAL 29, TOTAL - INTERGOVERNMENTAL REVENUES $188,821 $649, INVESTMENT EARNINGS INTEREST - OPERATING (228) (6) INTEREST ON INVESTMENTS - SUNTRUST - (9,324) CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST - (2) SHORT TERM NET INC/DEC MARKET VALUE TOTAL - INVESTMENT EARNINGS ($9,554) $ PRIOR YEAR APPROPRIATIONS PRIOR YR APPROP RESTRICT - - 1,900, () TOTAL - PRIOR YEAR APPROPRIATIONS - - $1,900, % - - INTERFUND TRANSFERS IN TRANSFER FROM - STORMWATER UTILITY FUND 487, , ,000 1,100, % TOTAL - INTERFUND TRANSFERS IN $487,498 $393,447 $375, % $1,100, % TOTAL FUND: STORMWATER CAPITAL $666,765 $1,043,654 $2,275,919 $1,100,000 (51.67%) 132

148 FY EXPENDITURE SUMMARY BY TYPE FUND: STORMWATER CAPITAL FY FY FY FY % CHANGE FY to FY CAPITAL CONSTRUCTION IN PROGRESS 344, ,182 2,934,734 1,100,000 (62.52%) OTHER USES (45,391) 649, OTHER USES 15,717 2,535, TOTAL CAPITAL $314,907 $3,308,651 $2,934, % $1,100,000 (62.52% FUND BALANCE ALLOCATION WORKING CAPITAL - CURRENT YEAR UNRESERVED - - (658,815) - - () TOTAL FUND BALANCE ALLOCATION - - ($658,815) (28.95%) 0 0 ( TOTAL FUND: STORMWATER CAPITAL $314,907 $3,308,651 $2,275,919 $1,100,000 (51.67%) 133

149 , FLORIDA FIVE-YEAR CAPITAL IMPROVEMENT PLAN STORMWATER UTILITY CAPITAL PROJECT FUND NEW PROJECT REVENUE SOURCES ONLY SOURCES Accounting String Project Number Revenue Name New Project Allocations FY 2013/14 FY FY FY FY Totals All Projects Transfer from Storm Water Operations $ 1,100,000 $ 1,125,000 $ 375,000 $ 375,000 $ 375,000 $ 3,350,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - TOTAL SOURCES $ 1,100,000 $ 1,125,000 $ 375,000 $ 375,000 $ 375,000 $ 3,350,000 USES Accounting String Project Name New Project Allocations FY 2013/14 FY FY FY FY Totals SU1301 NPDES $ 50,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 350, SU0111 Steel Pipe Replacement $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,000, SU1001 Draa Field Retention Pond $ 750,000 $ 750,000 $ - $ - $ - $ 1,500, SU1101 TMDL Basin Mgmt Plan $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 TOTAL USES $ 1,100,000 $ 1,125,000 $ 375,000 $ 375,000 $ 375,000 $ 3,350,

150 FY FUND: 401- WATER AND SEWER SYSTEM FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY PERMITS FEES & SPEC ASSES OCCUPATIONAL LICENSES - LIFT STATION INSPECTION 6, ,900 6,900 - TOTAL - PERMITS FEES & SPEC ASSES $6,500 $200 $6, % $6, % - INTERGOVERNMENTAL REVENUES SEWER/WASTEWATER - FEMA HAZARD 10, MITIGATION WATER SUPPLY SYSTEM - DRINKING WATER (98,920) 337,773 1,200, % 1,442, % 20.19% REV. LOAN TRANSPORTATION - MOTOR VEH TAX 5,338 6,520 7, % 2, % (58.00%) GENERAL SHARED REVENUE , % TOTAL - INTERGOVERNMENTAL REVENUES ($83,117) $344,293 $1,207, % $1,454, % 20.48% CHARGES FOR SERVICES RECORDING FEES 5,975 8,216 7, % 8, % 28.00% CHARGES FOR SERVICES - ENGINEERING 7,383 4,279 4, % 6, % 63.99% SERVICES WATER UTILITY REVENUE 4,278,377 4,020,185 3,911, % 3,989, % 2.00% WATER UTILITY REVENUE - IRRIGATION 417, , , % 427, % 2.00% WATER USAGE WATER UTILITY REVENUE - IRRIGATION FIXED 82,230 83,343 84, % 85, % 2.00% MONTHLY WATER UTILITY REVENUE - REUSE STAND BY 159, , , % 182, % 9.00% CHARGE WATER UTILITY REVENUE - STANDBY - FIRE 20,885 20,915 20, % 20, % (1.00%) PROTECTION WATER UTILITY REVENUE - WATER FIXED 2,662,546 2,783,139 2,757, % 2,812, % 2.00% MONTHLY WATER UTILITY REVENUE - CROSS 62,687 63,356 63, % 63, % - CONNECTION CONTROL WATER UTILITY REVENUE - FIRE HYDRANT 20,109 20,100 20, % 20, % - FEES WATER UTILITY REVENUE - CUT ON/CUT OFF 128, , , % 125, % - CHARGES WATER UTILITY REVENUE - REUSE 3,422 3,082 3, % 2, % (32.00%) CONNECTION FEE WATER UTILITY REVENUE - TAP ON FEE 87,230 74, WATER WATER UTILITY REVENUE - TAP ON WATER FEE-OUTSIDE WATER UTILITY REVENUE - SUPPLY 4,709 6,488 5, % 1, % (74.01%) ALLOCATION PERMIT SEWER/WASTEWATER REV 7,360,418 7,383,429 7,422, % 7,496, % 1.00% SEWER/WASTEWATER REV - SEWER FIXED 3,540,213 3,651,274 3,711, % 3,748, % 1.00% MONTHLY SEWER/WASTEWATER REV - TAP ON FEE 99, , SEWER WATER/SEWER COMBINATION - TIFA , % 20, % (66.67%) WELLFIELD O&M CONSERVATION MGMT FEES - FEES 44,984 45,394 44, % 44, % PHYSICAL ENVIRONMENT - WATER 52,475 52,013 50, % 52, % 3.00% CONNECTION CHARGE PHYSICAL ENVIRONMENT - LABORATORY 38,980 44,266 4, % 35, % % SERVICES PHYSICAL ENVIRONMENT - UTILITY ENGINEERING 30,378 60,767 60, % 60, % - 135

151 FY FUND: 401- WATER AND SEWER SYSTEM FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY CHARGES FOR SERVICES PHYSICAL ENVIRONMENT - INDL PRETREATMENT 14,774 13,312 3, % 23, % % TOTAL - CHARGES FOR SERVICES $19,122,589 $19,222,698 $18,946, % $19,227, % 1.49% INVESTMENT EARNINGS INTEREST - OPERATING (1,373) INTEREST - OPERATING - LIENS 10,389 9,805 8, % 8, % 7.73% INTEREST ON INVESTMENTS - SUNTRUST - (71,198) 17, , % 50, % (52.83%) CUSTODIAL - PE INTEREST ON INVESTMENTS - SBA - OMR OPERATING FUND INTEREST ON INVESTMENTS - SUNTRUST - (22) SHORT TERM NET INC/DEC MARKET VALUE 132,372 3, DIVIDENDS/MEMBERS EQUITY - T.I.F.A. - (21,863) 160, % 250, % 56.25% TOTAL - INVESTMENT EARNINGS $70,169 $9,376 $274, % $308, % 12.63% PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROP - UNRESERVED PROPRIETARY PRIOR YEAR APPROP - RESERVED PROPRIETARY - - 3,667, % 3,576, % (2.50%) - - 2,072, % 1,754, % (15.35%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $5,740, % $5,330, % (7.14%) MISCELLANEOUS REVENUES RENTS & ROYALTIES - ATP LEASES 18,087 17,816 15, % 9, % (42.00%) PHYSICAL ENVIRONMENT - WATER LINE 29,300 34,227 35, % 34, % (3.00%) EXTENSIONS DISPOSITION FIXED ASSETS 682 6, MISCELLANEOUS REVENUE 27,649 51,921 22, % 12, % (44.00%) MISCELLANEOUS REVENUE - SEPTIC TANK 1,188 5,571 5, % 2, % (46.99%) HAULING MISCELLANEOUS REVENUE - LATE FEE AND PENALTIES 226, , , % 251, % 4.00% TOTAL - MISCELLANEOUS REVENUES $303,733 $358,500 $320, % $310, % (3.29%) INTERFUND TRANSFERS IN TRANSFER FROM - UTILITIES CONSTRUCTION 1,181, , TRANSFER FROM - STORMWATER UTILITY - 4,500 4, % 4,500 - FUND TRANSFER FROM - FLEET MAINTENANCE - 59, TRANSFER FROM - MIS - 120,

152 FY FUND: 401- WATER AND SEWER SYSTEM FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERFUND TRANSFERS IN TRANSFER FROM - O.P.E.B. TRUST FUND , % - - () TOTAL - INTERFUND TRANSFERS IN $1,181,437 $349,072 $134, % $4, % (96.65%) TOTAL FUND: WATER AND SEWER SYSTEM $20,601,310 $20,284,140 $26,629,917 $26,642, % 137

153 FY EXPENDITURE SUMMARY BY TYPE FUND: WATER AND SEWER SYSTEM FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES PERSONNEL SERVICES 3,311,445 3,117,104 3,067, % 3,529, % 15.07% TEMP SALARIES/WAGES 116, ,391 57, % 62, % 8.60% OVERTIME 172, , , % 130, % (34.43%) SPECIAL PAY 51,049 53,018 56, % 63, % 11.58% FICA TAXES 259, , , % 264, % 9.63% RETIREMENT CONTRIBUTIONS 678, ,688 1,013, % 873, % (13.78%) GROUP HEALTH INSURANCE 793, , , % 600, % (3.03%) WORKERS COMPENSATION 129, , , % 74, % (44.88%) UNEMPLOYMENT COMPENSATION 3,956 5,724 8, % 8, % OTHER PERSONNEL SVCS 641, , , % 294, % 5.00% OTHER PERSONNEL SVCS (524,288) (485,631) (461,628) (8.85%) (460,028) (8.45%) (0.35%) TOTAL PERSONNEL SERVICES $5,634,608 $5,531,678 $5,216, % $5,442, % 4.32% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 261, , , % 268, % 10.70% OTHER SERVICES 14,850 9,781 10, % 10, % TRAVEL & PER DIEM 16,220 8,470 26, % 26, % COMMUNICATIONS SERVICES 56,184 65,681 51, % 57, % 11.25% FREIGHT & POSTAGE SERVICE 2,824 3,760 3, % 3, % UTILITY SERVICES 1,427,015 1,514,570 2,257, % 2,783, % 23.27% RENTALS & LEASES 37,121 33,938 38, % 44, % 14.89% INSURANCE 269, , , % 366, % (16.04%) REPAIR & MAINT SERVICES 463, , , % 486, % (10.87%) PRINTING & BINDING 1,760 2,367 5, % 3, % (44.52%) PROMOTIONAL ACTIVITIES , % 1, % (38.71%) OTHER CHARGES/OBLIGATIONS 2,117,219 3,423,175 2,674, % 2,532, % (5.31%) OFFICE SUPPLIES 19,842 19,879 20, % 23, % 15.26% OPERATING SUPPLIES 1,306,879 1,380,418 1,009, % 1,066, % 5.62% BOOKS/PUBS/SUBS/MEMS 21,488 19,184 24, % 24, % 0.27% MISC OPERATING MISC OPERATING MISC OPERATING (343,566) (460,442) DEPRECIATION 3,401,229 3,708, OTHER USES (171,522) (171,522) OTHER USES 1,094 21, TOTAL OPERATING EXPENDITURES/EXPENSES $8,903,660 $10,451,806 $7,351, % $7,698, % 4.73% CAPITAL MACHINERY & EQUIPMENT 52, , , % 43, % (79.19%) MACHINERY & EQUIPMENT 248, , , % 194, % (15.97%) OTHER USES (1,639,557) (13,796,378) OTHER USES (2,876,100) (346,416) TOTAL CAPITAL ($4,214,630) ($13,796,378) $437, % $237, % (45.82% 138

154 FY EXPENDITURE SUMMARY BY TYPE FUND: WATER AND SEWER SYSTEM FY FY FY FY % CHANGE FY to FY DEBT SERVICE PRINCIPAL 1,195,000 4,345,000 2,275, % 2,340, % 2.86% PRINCIPAL - 173, , % 151, % (17.34%) PRINCIPAL 138, INTEREST 1,765,850 1,861,222 1,623, % 1,555, % (4.20%) INTEREST - 84,001 89, % 90, % 0.97% INTEREST 78,908 (36,349) OTHER DEBT SERVICE COSTS , OTHER USES 52,966 52, OTHER USES 73,029 73, OTHER USES (1,333,531) (4,518,636) TOTAL DEBT SERVICE $1,971,077 $2,050,523 $4,171, % $4,137, % (0.82% OPERATING TRANSFERS OUT INTERFUND TRANSFER 357, , , % 378, % (51.11%) INTERFUND TRANSFER 3,208,770 2,427,000 3,336, % 1,518, % (54.50%) INTERFUND TRANSFER , % - - () TOTAL OPERATING TRANSFERS OUT $3,565,896 $2,801,484 $4,121, % $1,896, % (53.98% FUND BALANCE ALLOCATION WORKING CAPITAL - CURRENT YEAR UNRESERVED - - 3,576, % 2,745, % (23.22%) RESERVED - - 1,754, % 4,484, % % TOTAL FUND BALANCE ALLOCATION - - $5,330, % $7,230, % 35.64% TOTAL FUND: WATER AND SEWER SYSTEM $15,860,610 $7,039,113 $26,629,917 $26,642, % 139

155 FY EXPENDITURES BY TYPE W & S ADMINISTRATION FUND: WATER AND SEWER SYSTEM FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES PERSONNEL SERVICES - REG SALARIES & WAGES 232, , , % 246, % 24.58% TEMP SALARIES/WAGES - TEMP 69,618 37,817 35, % 35, % OVERTIME , % 1, % FICA TAXES 21,991 10,875 17, % 18, % 7.55% RETIREMENT CONTRIBUTIONS - GENERAL 54,545 44,246 72, % 61, % (15.49%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 29,990 27,438 21, % 21, % GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.11% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION % % (43.97%) OTHER PERSONNEL SVCS - OPEB 6,048 4, OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR (77,011) (49,868) (67,000) (24.04%) (65,000) (20.01%) (2.99%) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $339,578 $228,752 $278, % $324, % 16.54% PROFESSIONAL SERVICES 2,094 3,896 20, % 20, % TRAVEL & PER DIEM - GENERAL 5,045 4,509 9, % 9, % COMMUNICATIONS SERVICES 3,388 2,616 6, % 6, % (8.62%) FREIGHT & POSTAGE SERVICE % % RENTALS & LEASES 13,817 15,919 17, % 19, % 9.58% REPAIR & MAINT SERVICES - GENERAL % % PRINTING & BINDING % % OTHER CHARGES/OBLIGATIONS 9,146 6,262 6, % 6, % OFFICE SUPPLIES - GENERAL 2,226 1,346 3, % 3, % 3.03% OPERATING SUPPLIES % % BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 3,465 3,349 3, % 3, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL W & S ADMINISTRATION $379,298 $267,414 $39,721 $38,662 $69, % $70, % 1.72% $348,361 $395, % 140

156 FY EXPENDITURES BY TYPE UTILITY ENGINEERING FUND: WATER AND SEWER SYSTEM FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES PERSONNEL SERVICES - REG SALARIES & WAGES 356, , , % 368, % 14.43% TEMP SALARIES/WAGES - TEMP 15,262 11,248 22, % 22, % OVERTIME 2,826 2,191 6, % 2, % (59.57%) SPECIAL PAY - EDUCATION INCENTIVE 602 1,027 1, % 1, % SPECIAL PAY - SAFETY INCENTIVE % % FICA TAXES 27,120 16,343 25, % 28, % 10.01% RETIREMENT CONTRIBUTIONS - GENERAL 42,917 57,179 88, % 73, % (17.26%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 50,513 50,034 41, % 38, % (7.64%) GROUP HEALTH INSURANCE - LIFE INSURANCE 1,174 1,154 1, % 1, % 14.30% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 20.00% WORKERS COMPENSATION 3,627 3,115 3, % 1, % (55.71%) OTHER PERSONNEL SVCS - OPEB 5,238 5, OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR (158,666) (108,706) (127,650) (33.21%) (127,000) (30.47%) (0.51%) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $347,379 $334,165 $384, % $416, % 8.42% PROFESSIONAL SERVICES TRAVEL & PER DIEM - GENERAL , % 1, % COMMUNICATIONS SERVICES 2,751 2,464 3, % 3, % (16.67%) FREIGHT & POSTAGE SERVICE % % RENTALS & LEASES 1,695 1,695 1, % 1, % INSURANCE - AUTOMOBILE % % (18.16%) REPAIR & MAINT SERVICES - GENERAL 11,730 10,507 16, % 12, % (23.62%) OTHER CHARGES/OBLIGATIONS % % OFFICE SUPPLIES - GENERAL 2,320 2,554 2, % 3, % 38.46% OPERATING SUPPLIES 2,663 1,803 3, % 2, % (30.11%) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL UTILITY ENGINEERING $370,069 $354,844 $22,690 $20,680 $30, % $25, % (14.65%) $414,764 $442, % 141

157 FY EXPENDITURES BY TYPE WATER PRODUCTION FUND: WATER AND SEWER SYSTEM FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES PERSONNEL SERVICES - REG SALARIES & WAGES 563, , , % 608, % 14.45% TEMP SALARIES/WAGES - TEMP 7, OVERTIME 17,439 21,890 35, % 27, % (21.83%) SPECIAL PAY - EDUCATION INCENTIVE 5,326 4,962 4, % 5, % 26.66% SPECIAL PAY - SAFETY INCENTIVE 2,760 3,400 3, % 3, % (13.33%) FICA TAXES 42,711 31,562 41, % 45, % 12.00% RETIREMENT CONTRIBUTIONS - GENERAL 118, , , % 141, % (21.04%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 122, ,922 94, % 94, % GROUP HEALTH INSURANCE - LIFE INSURANCE 1,687 1,959 1, % 2, % 21.56% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 13.85% WORKERS COMPENSATION 22,990 27,943 26, % 14, % (44.26%) OTHER PERSONNEL SVCS - OPEB 13,071 13, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $917,866 $944,258 $917, % $956, % 4.24% PROFESSIONAL SERVICES 171,412 27,585 58, % 33, % (43.43%) OTHER SERVICES 14,850 9,781 10, % 10, % TRAVEL & PER DIEM - GENERAL 1, , % 3, % COMMUNICATIONS SERVICES 13,789 17,498 12, % 12, % 3.82% FREIGHT & POSTAGE SERVICE 351 1, UTILITY SERVICES 863, , , % 988, % 6.79% RENTALS & LEASES - 1,695 2, % 3, % 84.75% INSURANCE - AUTOMOBILE 1,945 2,287 2, % 1, % (18.09%) REPAIR & MAINT SERVICES - GENERAL 45,806 44,448 64, % 66, % 2.47% PRINTING & BINDING 1,676 1,843 4, % 1, % (59.52%) PROMOTIONAL ACTIVITIES , % % (80.00%) OTHER CHARGES/OBLIGATIONS 16,127 12,640 16, % 16, % 3.35% OFFICE SUPPLIES - GENERAL 1, , % 1, % 13.74% OPERATING SUPPLIES 290, , , % 358, % 8.55% BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 1, , % 1, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL WATER PRODUCTION $2,343,339 $2,311,261 $1,425,473 $1,367,003 $1,433, % $1,499, % 4.61% $2,350,794 $2,455, % 142

158 FY EXPENDITURES BY TYPE FIELD OPERATIONS FUND: WATER AND SEWER SYSTEM FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES PERSONNEL SERVICES - REG SALARIES & WAGES 982, , , % 1,110, % 14.40% TEMP SALARIES/WAGES - TEMP 24,296 60, , % OVERTIME 57,612 56,365 94, % 50, % (47.23%) SPECIAL PAY - EDUCATION INCENTIVE 15,986 17,789 18, % 25, % 40.00% SPECIAL PAY - SAFETY INCENTIVE 6,600 6,850 9, % 9, % SPECIAL PAY - SERVICE AWARD FICA TAXES 75,365 57,461 76, % 81, % 5.76% RETIREMENT CONTRIBUTIONS - GENERAL 225, , , % 279, % (22.80%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 271, , , % 196, % (0.25%) GROUP HEALTH INSURANCE - LIFE INSURANCE 3,558 3,690 3, % 4, % 14.30% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 29.00% WORKERS COMPENSATION 49,590 53,324 50, % 27, % (45.71%) OTHER PERSONNEL SVCS - OPEB 22,545 24, OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR (311,610) (343,836) (300,000) (20.22%) (300,000) (19.79%) - TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $1,424,449 $1,426,143 $1,483, % $1,515, % 2.14% PROFESSIONAL SERVICES , % 50, % TRAVEL & PER DIEM - GENERAL 4, , % 7, % COMMUNICATIONS SERVICES 13,831 15,158 17, % 17, % (0.56%) FREIGHT & POSTAGE SERVICE , % 1, % UTILITY SERVICES 141, , , % 179, % (5.28%) RENTALS & LEASES 2,670 2,615 4, % 4, % 2.07% INSURANCE - AUTOMOBILE 9,192 10,806 9, % 8, % (17.98%) REPAIR & MAINT SERVICES - GENERAL 189, , , % 174, % (28.21%) PRINTING & BINDING % % PROMOTIONAL ACTIVITIES - - 1, % 1, % OTHER CHARGES/OBLIGATIONS 1,077 23,602 1, % 1, % OFFICE SUPPLIES - GENERAL 6,386 5,700 7, % 7, % OPERATING SUPPLIES 147, , , % 191, % BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL FIELD OPERATIONS $1,941,272 $2,020,065 $516,822 $593,922 $726, % $646, % (11.08%) $2,210,726 $2,161,877 (2.21%) 143

159 FY EXPENDITURES BY TYPE WATER RECLAMATION FUND: WATER AND SEWER SYSTEM FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 788, , , % 782, % 14.41% OVERTIME 87,362 32,568 52, % 42, % (19.14%) SPECIAL PAY - EDUCATION INCENTIVE 6,876 5,885 6, % 4, % (27.28%) SPECIAL PAY - SAFETY INCENTIVE 4,590 5,050 5, % 5, % SPECIAL PAY - SERVICE AWARD FICA TAXES 63,051 43,196 53, % 60, % 12.40% RETIREMENT CONTRIBUTIONS - GENERAL 151, , , % 148, % (14.67%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 159, , , % 110, % (4.82%) GROUP HEALTH INSURANCE - LIFE INSURANCE 2,771 2,993 2, % 2, % 5.58% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION 32,803 34,776 32, % 18, % (43.79%) OTHER EMPLOYEE BENEFITS - OPEB 17,353 13, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $1,315,485 $1,214,636 $1,127, % $1,189, % 5.47% PROFESSIONAL SERVICES - GENERAL 69,257 73,398 66, % 96, % 45.18% TRAVEL & PER DIEM - GENERAL 2,789 1,758 1, % 1, % COMMUNICATIONS SERVICES 18,155 24,005 7, % 12, % 76.31% FREIGHT & POSTAGE SERVICE 1,172 1,039 1, % 1, % UTILITY SERVICES 421, , , % 515, % (5.06%) RENTALS & LEASES 17,223 9,189 10, % 11, % 12.14% INSURANCE - AUTOMOBILE 2,738 3,219 2, % 2, % (17.94%) REPAIR & MAINT SERVICES - GENERAL 169, , , % 189, % 7.72% PROMOTIONAL ACTIVITIES % % OTHER CHARGES/OBLIGATIONS 1, , % % (66.67%) OFFICE SUPPLIES - GENERAL 4,843 6,817 3, % 5, % 66.67% OPERATING SUPPLIES - GENERAL 385, , , % 376, % 2.73% BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 11,252 9,752 12, % 12, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL WATER RECLAMATION $2,420,572 $2,297,515 $1,105,086 $1,082,879 $1,192, % $1,226, % 2.81% $2,320,307 $2,415, % 144

160 FY EXPENDITURES BY TYPE LABORATORY SERVICES FUND: WATER AND SEWER SYSTEM FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 216, , , % 222, % 14.43% OVERTIME 3,209 2,737 2, % 3, % 22.08% SPECIAL PAY - EDUCATION INCENTIVE 4,216 4,200 4, % 4, % SPECIAL PAY - SAFETY INCENTIVE 650 1, % 1, % 75.00% FICA TAXES 16,030 10,729 13, % 16, % 16.79% RETIREMENT CONTRIBUTIONS - GENERAL 51,824 58,285 73, % 43, % (40.85%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 34,028 43,159 32, % 30, % (7.50%) GROUP HEALTH INSURANCE - LIFE INSURANCE % % 14.36% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION 11,220 12,439 11, % 6, % (42.87%) OTHER EMPLOYEE BENEFITS - OPEB 5,733 5, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $344,220 $350,690 $333, % $331, % (0.55%) PROFESSIONAL SERVICES % % TRAVEL & PER DIEM 1, , % 1, % COMMUNICATIONS SERVICES % % (7.35%) FREIGHT & POSTAGE SERVICE % % RENTALS & LEASES 1,715 2,825 2, % 3, % 50.00% INSURANCE - AUTOMOBILE % % (18.69%) REPAIR & MAINT SERVICES 32,328 36,488 30, % 27, % (10.73%) OFFICE SUPPLIES 1,759 1,491 1, % 1, % (10.71%) OPERATING SUPPLIES 41,871 47,847 43, % 63, % 46.65% BOOKS/PUBS/SUBS/MEMS 4,775 4,900 4, % 4, % 1.40% TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL LABORATORY SERVICES $429,400 $446,336 $85,180 $95,646 $84, % $102, % 20.85% $418,518 $434, % 145

161 FY EXPENDITURES BY TYPE ELECTRONIC SERVICES FUND: WATER AND SEWER SYSTEM FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 171, , , % 191, % 14.44% OVERTIME 2,822 4,438 7, % 4, % (42.86%) SPECIAL PAY - EDUCATION INCENTIVE 2,402 1,546 1, % 1, % SPECIAL PAY - SAFETY INCENTIVE , % 1, % FICA TAXES 13,150 8,235 13, % 14, % 8.09% RETIREMENT CONTRIBUTIONS - GENERAL 34,531 44,124 64, % 53, % (16.86%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 32,943 32,264 24, % 29, % 17.48% GROUP HEALTH INSURANCE - LIFE INSURANCE % % 17.01% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 33.33% WORKERS COMPENSATION 9,014 9,993 9, % 5, % (44.18%) OTHER EMPLOYEE BENEFITS - OPEB 3,831 4, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR (27,283) (27,721) (19,078) (7.04%) (19,078) (6.64%) - TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $244,136 $224,325 $270, % $287, % 6.10% PROFESSIONAL SERVICES % % TRAVEL & PER DIEM , % 1, % COMMUNICATIONS SERVICES 3,738 3,416 3, % 4, % 34.43% FREIGHT & POSTAGE SERVICE % % INSURANCE - AUTOMOBILE % % (17.95%) REPAIR & MAINT SERVICES 14,694 10,770 14, % 15, % 9.47% OTHER CHARGES/OBLIGATIONS % % OFFICE SUPPLIES 613 1,018 1, % 1, % OPERATING SUPPLIES 12,873 20,653 14, % 14, % BOOKS/PUBS/SUBS/MEMS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL ELECTRONIC SERVICES $277,257 $261,295 $33,121 $36,971 $37, % $40, % 6.49% $308,481 $327, % 146

162 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: WATER AND SEWER SYSTEM FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES GROUP HEALTH INSURANCE - CLINIC 79,363 79,363 79, % 66, % (16.57%) UNEMPLOYMENT COMPENSATION - 3,956 5,724 8, % 8, % - UNEMPLOYMENT COMPENSATION OTHER EMPLOYEE BENEFITS - OPEB - HEALTH 551, , , % 274, % 4.97% OTHER EMPLOYEE BENEFITS - OPEB - DENTAL 16,545 18,295 18, % 19, % 5.37% OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR 50,000 44,500 52, % 51, % (2.02%) TOTAL PERSONNEL SERVICES $701,493 $808,709 $420, % $419, % (0.04%) OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES - PROFESSIONAL 1,488 6, % 20, % % SERVICES PROFESSIONAL SERVICES - LEGAL , % 26, % PROFESSIONAL SERVICES - WATER RATE STUDY 16,618 17,775 20, % 22, % 10.00% UTILITY SERVICES - UTILITY SERVICES , % 1,100, % 83.33% INSURANCE - GENERAL LIABILITY 254, , , % 352, % (15.96%) OTHER CHARGES/OBLIGATIONS - OTHER 1,969,750 2,179,520 1,838, % 2,046, % 11.34% CHARGES/OBLIGATIONS OTHER CHARGES/OBLIGATIONS - MIS CHARGES 316, , , % 459, % 12.10% OTHER CHARGES/OBLIGATIONS - BAD DEBT (196,482) 925, , % - - () EXPENSE OTHER CHARGES/OBLIGATIONS - RECLASS MPRB - (38,797) CHARGE/OBLIG OPERATING SUPPLIES - OPERATING SUPPLIES 404, , , % 300, % OPERATING SUPPLIES - WATER CONSERVATION 20,549 23,717 30, % 30, % OPERATING SUPPLIES - T.I.F.A , % 30, % (2.30%) OPERATING SUPPLIES - EXPENSE CREDITS - - (300,000) (7.94%) (300,000) (7.34%) MISC OPERATING - WATER CONSERVATION MISC OPERATING - TOILET RETROFIT REBATE MISC OPERATING - EXPENSE CREDITS (343,566) (460,442) DEPRECIATION - GENERAL 3,401,229 3,708, OTHER USES - AMORTIZATION 10BOND PREM (171,522) (171,522) OTHER USES - MISCELLANEOUS 1,094 21, TOTAL OPERATING EXPENDITURES/EXPENSES $5,675,568 $7,176,188 $3,776, % $4,087, % 8.26% CAPITAL MACHINERY & EQUIPMENT 52, , , % 43, % (79.19%) MACHINERY & EQUIPMENT - VEHICLES 248, , , % 194, % (15.97%) OTHER USES - RECLASS CLOSED PROJECTS (1,639,557) (13,796,378) OTHER USES - ASSET RECLASS (2,876,100) (346,416) TOTAL CAPITAL ($4,214,630) ($13,796,378) $437, % $237, % (45.82%) DEBT SERVICE OTHER CHARGES/OBLIGATIONS - MPRB FUND - 39, PAYMENTS PRINCIPAL SERIES BONDS 1,195,000 4,345,000 2,275, % 2,340, % 2.86% PRINCIPAL - AREA IV WELL LOAN - 173, , % 151, % (17.34%) PRINCIPAL - OTHER DEBT 138, INTEREST - BONDS 1,765,850 1,861,222 1,623, % 1,555, % (4.20%) INTEREST - AREA IV WELL LOAN - 84,001 89, % 90, % 0.97% INTEREST - OTHER DEBT 78,908 (36,349) OTHER DEBT SERVICE COSTS - FISCAL AGENT FEES ,

163 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: WATER AND SEWER SYSTEM FY FY FY FY EXPENSE % CHANGE FY to FY DEBT SERVICE OTHER USES - AMORT BOND 10 ISSUE COSTS 52,966 52, OTHER USES - 98 BOND ISSUE/DISC COSTS 73,029 73, OTHER USES - PRINCIPAL RECLASS (1,333,531) (4,518,636) TOTAL DEBT SERVICE $1,971,077 $2,090,379 $4,171, % $4,137, % (0.82%) OPERATING TRANSFERS OUT INTERFUND TRANSFER - GENERAL FUND 357, , , % 378, % (51.11%) INTERFUND TRANSFER - W/S CONSTRUCTION 3,208,770 2,427,000 3,336, % 1,518, % (54.50%) INTERFUND TRANSFER - MIS , % - - () TOTAL OPERATING TRANSFERS OUT $3,565,896 $2,801,484 $4,121, % $1,896, % (53.98%) FUND BALANCE ALLOCATION CONTINGENCY UNRESERVED - CURRENT YEAR - - 3,576, % 2,745, % (23.22%) UNRESERVED RESERVED - RESERVED PROPRIETARY - - 1,754, % 4,484, % % TOTAL FUND BALANCE ALLOCATION - - $5,330, % $7,230, % 35.64% TOTAL FUND: WATER AND SEWER SYSTEM $7,699,404 ($919,618) $18,257,966 $18,009,618 (1.36%) 148

164 Departmental Capital Outlay Schedule FY 13/14 Dept Dept Name Account Number Project Description Proposed Annual Budget 0901 Fire & Emergency Z014XX Physio Control Lifepack 15 Cardiac Monitor $ 32, Fire & Emergency TOTAL FOR 0901 CURRENT OPERATIONS $ 32, Customer Service Z014XX Kiosk for Customer Payments $ 50, Customer Service TOTAL FOR 1702 CURENT OPERATIONS $ 50, IT Z014XX Generator $ 25, IT TOTAL FOR 1705 CURRENT OPERATIONS $ 25, Water Production Z014XX Armstrong Pumping Facility Radiator for Emergency Generator $ 20, Water Production TOTAL FOR 1615 CURRENT OPERATIONS $ 20, Laboratory Services Z014XX Laboratory Steam Scrubber $ 8, Laboratory Services TOTAL FOR 1619 CURRENT OPERATIONS $ 8, Electronic Services Z014XX 7 GHz Spectrum Analyzer/Radio Tester $ 15, Electronic Services TOTAL FOR 1629 CURRENT OPERATIONS $ 15,000 GRAND TOTAL FOR CURRENT OPERATIONS INCLUDING ENHANCEMENTS $ 150,

165 Vehicle Capital Outlay Schedule FY Dept Name Account Number Project Description Proposed Annual Budget Street Maintenance Z014XX Dump Truck $ 155,000 Street Maintenance Z014XX Backhoe $ 90,000 Street Maintenance Z014XX Tractor $ 95,000 Fire & Emergency Z014XX Ambulance $ 200,000 Fire & Emergency Z014XX SUV $ 45,000 Law Enforcement Z014XX Van $ 11,000 Law Enforcement Z014XX Two (2) SUV's $ 22,000 TOTAL FOR CURRENT OPERATIONS $ 618,000 Stormwater Z014XX Dump Truck 8 yards, (Replacing #3133) $ 80,000 Stormwater Z014XX Dump Truck 12 yards, (Replacing #3136) $ 155,000 TOTAL FOR CURRENT OPERATIONS $ 235,000 W Production Z014XX 3/4 Ton Pickup with Utility, (Replacing #2864) $ 39,500 Field Ops Z014XX 1-Ton Utility Truck with Crane, (Replacing #4708) $ 59,600 W Reclam Z014XX Tractor with Slope Mower, (Replacing #2105) $ 95,000 TOTAL FOR CURRENT OPERATIONS $ 194,100 Solid Waste Z014XX Grapple (Replacing #3132) $ 150,000 Solid Waste Z014XX Front End Loader (Replacing #4925) $ 250,000 Solid Waste Z014XX Rear Loader (Replacing #7854) $ 230,000 Solid Waste Z014XX 3/4 Ton Pick-up (Replacing #7812) $ 25,000 TOTAL FOR CURRENT OPERATIONS $ 655,000 TOTAL FLEET REPLACEMENT FOR CURRENT OPERATIONS $ 1,702,

166 FY FUND: FY SOLID WASTE FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES TRANSPORTATION - MOTOR VEH TAX GENERAL 12,297 16,221 10,000 10,000 - TOTAL - INTERGOVERNMENTAL REVENUES $12,297 $16,221 $10, % $10, % - CHARGES FOR SERVICES GARBAGE/SOLID WASTE - REFUSE 3,757,210 3,638,033 3,685, % 3,881, % 5.32% GARBAGE/SOLID WASTE - RECYCLE 534, , , % 214, % 0.45% GARBAGE/SOLID WASTE - DUMPSTER RENTAL 271, , , % 168, % (0.20%) TOTAL - CHARGES FOR SERVICES $4,563,132 $4,245,678 $4,068, % $4,264, % 4.84% INVESTMENT EARNINGS INTEREST - OPERATING 1, INTEREST - OPERATING - MISCELLANEOUS 6,178 6, OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 33,324 27,910 19, () CUSTODIAL - PE INTEREST ON INVESTMENTS - 1, MISCELLANEOUS INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (8,345) 13, TOTAL - INVESTMENT EARNINGS $33,959 $48,024 $19, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROP - UNRESERVED PROPRIETARY - - 1,985,721 1,565,275 (21.17%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $1,985, % $1,565, % (21.17%) MISCELLANEOUS REVENUES DISPOSITION FIXED ASSETS - (12,403) OTHER THAN LAND SURPLUS MATERIALS/SCRAP 62,908 21,458 50,000 10,000 (80.00%) TOTAL - MISCELLANEOUS REVENUES $63,428 $9,056 $50, % $10, % (80.00%) INTERFUND TRANSFERS IN TRANSFER FROM - MARINA FUND - 6,740 6, % 6, % TRANSFER FROM - STORMWATER UTILITY 30,169 30,169 30, % 141, % % FUND TRANSFER FROM - FLEET MAINTENANCE - 321, TRANSFER FROM - MIS - 13, TRANSFER FROM - O.P.E.B. TRUST FUND , % - - () 151

167 FY FUND: FY SOLID WASTE FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERFUND TRANSFERS IN OTHER SOURCES - INSTALL PURCH PROCEEDS , % - - () TOTAL - INTERFUND TRANSFERS IN $30,169 $371,861 $947, % $148, % (84.31%) TOTAL FUND: SOLID WASTE $4,702,985 $4,690,840 $7,081,097 $5,998,977 (15.28%) 152

168 FY EXPENDITURE SUMMARY BY TYPE FUND: SOLID WASTE FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES SALARIES/WAGES 770, , , % 922, % 13.04% TEMP SALARIES/WAGES 12,573 31, , % OVERTIME 91,207 99, , % 117, % SPECIAL PAY 5,340 5,000 7, % 8, % 19.31% FICA TAXES 63,414 51,826 68, % 72, % 6.34% RETIREMENT CONTRIBUTIONS 191, , , % 252, % (23.79%) GROUP HEALTH INSURANCE 250, , , % 193, % (2.74%) WORKERS COMPENSATION 93,647 98,315 94, % 54, % (42.50%) UNEMPLOYMENT COMPENSATION 11,265 3,859 12, % - - () OTHER EMPLOYEE BENEFITS 220, ,425 98, % 102, % 4.99% TOTAL PERSONNEL SERVICES $1,710,650 $1,833,993 $1,743, % $1,737, % (0.34% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 73,868 74,085 97, % 95, % (2.13%) TRAVEL & PER DIEM , % COMMUNICATIONS SERVICES 1,844 2,201 3, % 3, % FREIGHT & POSTAGE SERVICE 44 1, % % UTILITY SERVICES 18,922 18,163 21, % 21, % 0.95% RENTALS & LEASES 210, ,468 51, % 104, % % INSURANCE 58,654 63,600 48, % 40, % (16.81%) REPAIR & MAINT SERVICES 1,233,844 1,264,635 1,219, % 1,483, % 21.59% PRINTING & BINDING - - 1, % 3, % % PROMOTIONAL ACTIVITIES - 1,332 3, % 3, % OTHER CHARGES/OBLIGATIONS 646, , , % 532, % (1.50%) OFFICE SUPPLIES , % 1, % OPERATING SUPPLIES 73,469 67, , % 110, % 10.00% DEPRECIATION 512, , OTHER USES (265) 6, TOTAL OPERATING EXPENDITURES/EXPENSES $2,830,164 $2,943,835 $2,088, % $2,398, % 14.89% CAPITAL MACHINERY & EQUIPMENT 6, , % - - () MACHINERY & EQUIPMENT 698, , , % 655,000 (24.28%) OTHER USES (679,527) (802,292) TOTAL CAPITAL $25,702 ($18,716) $1,464, % $655, % (55.28% DEBT SERVICE PRINCIPAL 684, , , % 117, % (43.10%) PRINCIPAL 6, INTEREST , % INTEREST 34,313 11,047 13, % - - () OTHER USES (690,517) (295,758) TOTAL DEBT SERVICE $34,313 $11,046 $219, % $126, % (42.25% 153

169 FY EXPENDITURE SUMMARY BY TYPE FUND: SOLID WASTE FY FY FY FY % CHANGE FY to FY OPERATING TRANSFERS OUT INTERFUND TRANSFER 3,889 4, TOTAL OPERATING TRANSFERS OUT $3,889 $4, FUND BALANCE ALLOCATION WORKING CAPITAL - CURRENT YEAR UNRESERVED - - 1,565,275 1,080,800 (30.95%) TOTAL FUND BALANCE ALLOCATION - - $1,565, % $1,080, % (30.95% TOTAL FUND: SOLID WASTE $4,604,717 $4,774,858 $7,081,097 $5,998,977 (15.28%) 154

170 FY EXPENDITURES BY TYPE REFUSE FUND: SOLID WASTE FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 681, , , % 846, % 14.43% TEMP SALARIES/WAGES - TEMP 12,573 31, , % OVERTIME 83,807 92, , % 105, % SPECIAL PAY - SAFETY INCENTIVE 4,390 4,300 6, % 7, % 19.20% FICA TAXES 56,276 45,692 61, % 66, % 7.22% RETIREMENT CONTRIBUTIONS - GENERAL 169, , , % 210, % (29.62%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 182, , , % 150, % 5.74% GROUP HEALTH INSURANCE - LIFE INSURANCE 2,500 2,980 2, % 3, % 14.34% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 7.85% WORKERS COMPENSATION 77,765 86,272 83, % 48, % (41.47%) OTHER EMPLOYEE BENEFITS - OPEB 18,703 21, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $1,288,905 $1,424,714 $1,440, % $1,471, % 2.14% PROFESSIONAL SERVICES - GENERAL 73,463 72,212 75, % 75, % TRAVEL & PER DIEM - GENERAL , % COMMUNICATIONS SERVICES 1,844 2,201 3, % 3, % FREIGHT & POSTAGE SERVICE % % UTILITY SERVICES 17,904 17,100 20, % 20, % RENTALS & LEASES 210, ,468 51, % 104, % % INSURANCE - AUTOMOBILE 15,203 17,872 17, % 14, % (18.01%) REPAIR & MAINT SERVICES - GENERAL 1,112,300 1,165,772 1,011, % 1,379, % 36.46% PRINTING & BINDING % 2, % % PROMOTIONAL ACTIVITIES - 1,332 3, % 3, % OTHER CHARGES/OBLIGATIONS 2,724 1,093 9, % 5, % (44.44%) OFFICE SUPPLIES - GENERAL , % 1, % OPERATING SUPPLIES - GENERAL 62,819 59,417 80, % 90, % 12.50% TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL REFUSE $2,786,221 $2,877,048 $1,497,316 $1,452,334 $1,272, % $1,699, % 33.57% $2,712,794 $3,170, % 155

171 FY EXPENDITURES BY TYPE RECYCLE FUND: SOLID WASTE FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 89,404 76,555 76, % 75, % (0.41%) OVERTIME 7,399 6,874 12, % 12, % SPECIAL PAY - SAFETY INCENTIVE , % 1, % 20.00% FICA TAXES 7,137 6,135 6, % 6, % (2.00%) RETIREMENT CONTRIBUTIONS - GENERAL 22,619 24,199 32, % 20, % (36.14%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 32,837 23,552 21, % 13, % (40.00%) GROUP HEALTH INSURANCE - LIFE INSURANCE % % (12.84%) GROUP HEALTH INSURANCE - CAFETERIA PLUS % % (25.00%) WORKERS COMPENSATION 15,882 12,043 11, % 5, % (50.13%) OTHER EMPLOYEE BENEFITS - OPEB 2,577 2, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $179,222 $152,684 $161, % $136, % (15.11%) PROFESSIONAL SERVICES - GENERAL , % 20, % (8.42%) FREIGHT & POSTAGE SERVICE - 1, % % UTILITY SERVICES 1,018 1,063 1, % 1, % 20.00% INSURANCE - AUTOMOBILE 2,341 2,752 2, % 2, % (18.05%) REPAIR & MAINT SERVICES - GENERAL 121,544 98, , % 103, % (50.45%) PRINTING & BINDING - - 1, % 1, % OFFICE SUPPLIES - GENERAL % % OPERATING SUPPLIES - GENERAL 10,650 8,054 20, % 20, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL RECYCLE $314,775 $265,113 $135,553 $112,429 $255, % $148, % (42.01%) $416,860 $285,091 (31.61%) 156

172 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: SOLID WASTE FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES GROUP HEALTH INSURANCE - CLINIC 31,745 31,745 31, % 26, % (16.57%) UNEMPLOYMENT COMPENSATION - 11,265 3,859 12, % - - () UNEMPLOYMENT COMPENSATION OTHER EMPLOYEE BENEFITS - OPEB - HEALTH 194, ,621 92, % 97, % 4.97% OTHER EMPLOYEE BENEFITS - OPEB - DENTAL 5,262 5,370 5, % 5, % 5.38% TOTAL PERSONNEL SERVICES $242,523 $256,595 $141, % $129, % (8.71%) OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES - PROFESSIONAL 405 1, % - - () SERVICES INSURANCE - GENERAL LIABILITY 41,110 42,976 28, % 23, % (15.97%) OTHER CHARGES/OBLIGATIONS - OTHER 664, , , % 492, % 11.07% CHARGES/OBLIGATIONS OTHER CHARGES/OBLIGATIONS - MIS CHARGES 29,447 27,214 37, % 34, % (8.54%) OTHER CHARGES/OBLIGATIONS - BAD DEBT (50,157) 170,000 50, % - - () EXPENSE DEPRECIATION - GENERAL 512, , OTHER USES - MISCELLANEOUS (265) 6, TOTAL OPERATING EXPENDITURES/EXPENSES $1,197,295 $1,379,072 $559, % $550, % (1.59%) CAPITAL MACHINERY & EQUIPMENT 6, , % - - () MACHINERY & EQUIPMENT - VEHICLES 698, , , % 655,000 (24.28%) OTHER USES - ASSET RECLASS (679,527) (802,292) TOTAL CAPITAL $25,702 ($18,716) $1,464, % $655, % (55.28%) DEBT SERVICE PRINCIPAL - CAPITAL LEASE PAYMENT 684, , , % 117, % (43.10%) PRINCIPAL - OTHER DEBT 6, INTEREST - CAPITAL LEASE EXPENSE , % INTEREST - OTHER DEBT 34,313 11,047 13, % - - () OTHER USES - PRINCIPAL RECLASS (690,517) (295,758) TOTAL DEBT SERVICE $34,313 $11,046 $219, % $126, % (42.25%) OPERATING TRANSFERS OUT INTERFUND TRANSFER - GENERAL FUND 3,889 4, TOTAL OPERATING TRANSFERS OUT $3,889 $4, FUND BALANCE ALLOCATION CONTINGENCY UNRESERVED - CURRENT YEAR - - 1,565,275 1,080,800 (30.95%) UNRESERVED TOTAL FUND BALANCE ALLOCATION - - $1,565, % $1,080, % (30.95%) TOTAL FUND: SOLID WASTE $1,503,721 $1,632,698 $3,951,443 $2,543,141 (35.64%) 157

173 Vehicle Capital Outlay Schedule FY Dept Name Account Number Project Description Proposed Annual Budget Street Maintenance Z014XX Dump Truck $ 155,000 Street Maintenance Z014XX Backhoe $ 90,000 Street Maintenance Z014XX Tractor $ 95,000 Fire & Emergency Z014XX Ambulance $ 200,000 Fire & Emergency Z014XX SUV $ 45,000 Law Enforcement Z014XX Van $ 11,000 Law Enforcement Z014XX Two (2) SUV's $ 22,000 TOTAL FOR CURRENT OPERATIONS $ 618,000 Stormwater Z014XX Dump Truck 8 yards, (Replacing #3133) $ 80,000 Stormwater Z014XX Dump Truck 12 yards, (Replacing #3136) $ 155,000 TOTAL FOR CURRENT OPERATIONS $ 235,000 W Production Z014XX 3/4 Ton Pickup with Utility, (Replacing #2864) $ 39,500 Field Ops Z014XX 1-Ton Utility Truck with Crane, (Replacing #4708) $ 59,600 W Reclam Z014XX Tractor with Slope Mower, (Replacing #2105) $ 95,000 TOTAL FOR CURRENT OPERATIONS $ 194,100 Solid Waste Z014XX Grapple (Replacing #3132) $ 150,000 Solid Waste Z014XX Front End Loader (Replacing #4925) $ 250,000 Solid Waste Z014XX Rear Loader (Replacing #7854) $ 230,000 Solid Waste Z014XX 3/4 Ton Pick-up (Replacing #7812) $ 25,000 TOTAL FOR CURRENT OPERATIONS $ 655,000 TOTAL FLEET REPLACEMENT FOR CURRENT OPERATIONS $ 1,702,

174 FY FUND: FY MUNICIPAL MARINA FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES ECONOMIC ENVIRONMENT - 78, , % - - () STATE OF FLORIDA GRANT - FIND GRANT 10, ,497 58, % - - () OTHER PHYSICAL ENVIRONMEN , % - - () OTHER PHYSICAL ENVIRONMEN - CLEAN 4,664 7, VESSEL ACT GRANT OTHER PHYSICAL ENVIRONMEN - FLORIDA 12,812 33, FISH & WILDLIFE TRANSPORTATION - MOTOR VEH TAX GENERAL PHYSICAL ENVIRONMENT - F.I.N.D , % - - () PHYSICAL ENVIRONMENT - BREVARD COUNTY , % - - () TOTAL - INTERGOVERNMENTAL REVENUES $27,595 $219,753 $246, % - - CHARGES FOR SERVICES CHARGES FOR SERVICES - PRINTING & % % (11.89%) COPYING STORE SALES - CUBE ICE 3,249 3,357 3, % 3, % 1.57% STORE SALES - CLOTHES 9,890 8,273 9, % 8, % (14.05%) STORE SALES - MARINE SUPPLIES 34,638 29,624 34, % 28, % (19.16%) STORE SALES - FOOD & SODAS 15,029 15,777 15, % 15, % (0.19%) STORE SALES - BEER & WINE SALES 14,931 16,556 14, % 16, % 10.51% STORE SALES - LAUNDRY 5,279 5,167 5, % 5, % 0.40% RENT DOCKAGE - PERMANENT 402, , , % 318, % (16.37%) RENT DOCKAGE - TRANSIENT 193, , , % 230, % 12.20% RENT DOCKAGE - DOCK BOXES % - - () RENT DOCKAGE - PERMANENT MOORINGS , % 25, % 61.29% RENT DOCKAGE - MOORING FIELD - 16, GAS & OIL - GASOLINE SALES 104,537 90, , % 192, % 67.22% GAS & OIL - DIESEL SALES 252, , , % 434, % 57.30% GAS & OIL - OIL SALES 1,981 1,889 2, % 2, % (23.95%) GAS & OIL - PUMPOUT UTILITIES - PERMANENT ELECTRIC 1,438 3,958 1, % 38, % % UTILITIES - TRANSIENT ELECTRIC 19,823 17,326 22, % 24, % 11.36% TOTAL - CHARGES FOR SERVICES $1,060,270 $1,004,501 $1,101, % $1,341, % 21.76% INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 3, CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (247) (459) TOTAL - INVESTMENT EARNINGS $2,898 ($26)

175 FY FUND: FY MUNICIPAL MARINA FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROP - UNRESERVED PROPRIETARY - - (29,793) 20,197 (167.79%) TOTAL - PRIOR YEAR APPROPRIATIONS - - ($29,793) (2.25%) $20, % (167.79%) MISCELLANEOUS REVENUES MISCELLANEOUS REVENUE MISCELLANEOUS REVENUE - DISCOUNTS (30) EARNED MISCELLANEOUS REVENUE - CASH OVER/SHORT TOTAL - MISCELLANEOUS REVENUES $115 $ INTERFUND TRANSFERS IN TRANSFER FROM - FLEET MAINTENANCE TRANSFER FROM - MIS - 13, TRANSFER FROM - O.P.E.B. TRUST FUND - - 4, () TOTAL - INTERFUND TRANSFERS IN - $14,226 $4, % - - TOTAL FUND: MUNICIPAL MARINA $1,090,878 $1,238,485 $1,322,026 $1,361, % 160

176 FY EXPENDITURE SUMMARY BY TYPE FUND: MUNICIPAL MARINA FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES INVENTORY EXPENSE 55, SALARIES/WAGES 245, , , % 223, % 25.13% TEMP SALARIES/WAGES 9,440 14,638 16, % 86, % % OVERTIME 4,332 4,549 6, % 6, % SPECIAL PAY % % FICA TAXES 19,269 13,262 14, % 22, % 49.91% RETIREMENT CONTRIBUTIONS 16,529 15,855 17, % 28, % 57.48% GROUP HEALTH INSURANCE 38,257 30,948 24, % 21, % (11.69%) WORKERS COMPENSATION 7,151 6,519 6, % 5, % (8.51%) OTHER EMPLOYEE BENEFITS 18,504 (2,234) 9, % 9, % 4.99% OTHER PERSONNEL SVCS 2,184 2,535 3, % 3, % - TOTAL PERSONNEL SERVICES $417,493 $311,470 $277, % $406, % 46.58% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 8,630 2, % - - () TRAVEL & PER DIEM , % 1, % COMMUNICATIONS SERVICES 1,970 1,501 4, % 4, % (1.20%) FREIGHT & POSTAGE SERVICE % % (53.70%) UTILITY SERVICES 72,343 67,051 80, % 80, % (0.24%) RENTALS & LEASES % - - () INSURANCE 75,117 63,252 85, % 71, % (15.97%) REPAIR & MAINT SERVICES 2,205 3,204 12, % 11, % (4.86%) PRINTING & BINDING 1, , % 1, % (44.48%) PROMOTIONAL ACTIVITIES 1, , % 1, % OTHER CHARGES/OBLIGATIONS 164,203 82, , % 176, % 5.51% OFFICE SUPPLIES 825 1,439 2, % 2, % (25.95%) OPERATING SUPPLIES 338, , , % 597, % 49.82% BOOKS/PUBS/SUBS/MEMS % % DEPRECIATION 150, , OTHER USES - 1, TOTAL OPERATING EXPENDITURES/EXPENSES $817,790 $777,189 $756, % $948, % 25.34% CAPITAL CONSTRUCTION IN PROGRESS 18, , , () OTHER USES (18,306) (117,709) OTHER USES - (114,390) TOTAL CAPITAL - - $261, % 0 0 ( DEBT SERVICE INTEREST 6, OTHER DEBT SERVICE COSTS 3,007 3, TOTAL DEBT SERVICE $9,747 $3,

177 FY EXPENDITURE SUMMARY BY TYPE FUND: MUNICIPAL MARINA FY FY FY FY % CHANGE FY to FY OPERATING TRANSFERS OUT INTERFUND TRANSFER - 6,740 6,740 6,740 - TOTAL OPERATING TRANSFERS OUT - $6,740 $6, % $6, % 0 FUND BALANCE ALLOCATION WORKING CAPITAL - CURRENT YEAR UNRESERVED , () TOTAL FUND BALANCE ALLOCATION - - $20, % 0 0 ( TOTAL FUND: MUNICIPAL MARINA $1,245,029 $1,098,406 $1,322,026 $1,361, % 162

178 FY EXPENDITURES BY TYPE MARINA FUND: MUNICIPAL MARINA FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 245, , , % 223, % 25.13% TEMP SALARIES/WAGES - TEMP 9,440 14,638 16, % 86, % % OVERTIME 4,332 4,549 6, % 6, % SPECIAL PAY - SAFETY INCENTIVE % % FICA TAXES 19,269 13,262 14, % 22, % 49.91% RETIREMENT CONTRIBUTIONS - GENERAL 16,529 15,855 17, % 25, % 44.13% EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 34,377 27,055 20, % 18, % (11.32%) GROUP HEALTH INSURANCE - LIFE INSURANCE % % 8.35% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % (37.78%) WORKERS COMPENSATION 7,151 6,519 6, % 5, % (8.51%) OTHER EMPLOYEE BENEFITS - OPEB 2,702 1, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR 2,184 2, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $343,357 $312,265 $261, % $390, % 49.35% PROFESSIONAL SERVICES - GENERAL TRAVEL & PER DIEM - GENERAL , % 1, % COMMUNICATIONS SERVICES 1,970 1,501 4, % 4, % (1.20%) FREIGHT & POSTAGE SERVICE % % (53.70%) UTILITY SERVICES 72,343 67,051 80, % 80, % (0.24%) RENTALS & LEASES % - - () INSURANCE - AUTOMOBILE % % (18.41%) REPAIR & MAINT SERVICES 2,205 3,204 12, % 11, % (4.86%) PRINTING & BINDING 1, , % 1, % (44.48%) PROMOTIONAL ACTIVITIES 1, , % 1, % OTHER CHARGES/OBLIGATIONS 1, , % 2, % OFFICE SUPPLIES - GENERAL 825 1,439 2, % 2, % (25.95%) OPERATING SUPPLIES - GENERAL 338, , , % 597, % 49.82% BOOKS/PUBS/SUBS/MEMS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL MARINA $765,173 $797,315 $421,816 $485,051 $506, % $702, % 38.73% $768,015 $1,093, % 163

179 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: MUNICIPAL MARINA FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES INVENTORY EXPENSE - MARINA 55, GROUP HEALTH INSURANCE - CLINIC 3,175 3,175 3, % 2, % (16.57%) OTHER EMPLOYEE BENEFITS - OPEB - HEALTH 15,535 (4,344) 8, % 9, % 4.98% OTHER EMPLOYEE BENEFITS - OPEB - DENTAL % % 5.33% OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR - - 3, % 3, % - TOTAL PERSONNEL SERVICES $74,136 ($794) $15, % $15, % (0.47%) OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES - PROFESSIONAL % - - () SERVICES PROFESSIONAL SERVICES - FINANCIAL 8,449 1, INSURANCE - GENERAL LIABILITY 74,850 62,938 84, % 71, % (15.96%) OTHER CHARGES/OBLIGATIONS - OTHER 112, CHARGES/OBLIGATIONS OTHER CHARGES/OBLIGATIONS - MIS CHARGES 29,447 33,763 36, % 45, % 23.40% OTHER CHARGES/OBLIGATIONS - BANK CHARGES 20,148 19, OTHER CHARGES/OBLIGATIONS - RECLASS MPRB - (101,092) CHARGE/OBLIG DEPRECIATION - GENERAL 150, , OTHER USES - MISCELLANEOUS - 1, TOTAL OPERATING EXPENDITURES/EXPENSES $395,974 $162,486 $121, % $116, % (4.12%) CAPITAL CONSTRUCTION IN PROGRESS 18, , , () OTHER USES - RECLASS OPEN PROJECTS (18,306) (117,709) OTHER USES - RECLASS CLOSED PROJECTS - (114,390) TOTAL CAPITAL - - $261, % 0 0 () DEBT SERVICE OTHER CHARGES/OBLIGATIONS - MPRB FUND - 129, , , % PAYMENTS INTEREST - OTHER DEBT 6, OTHER DEBT SERVICE COSTS - ISSUE 3,007 3, TOTAL DEBT SERVICE $9,747 $132,659 $128, % $129, % 0.52% OPERATING TRANSFERS OUT INTERFUND TRANSFER - SOLID WASTE - 6,740 6,740 6,740 - TOTAL OPERATING TRANSFERS OUT - $6,740 $6, % $6, % 0 FUND BALANCE ALLOCATION CONTINGENCY UNRESERVED - CURRENT YEAR , () UNRESERVED TOTAL FUND BALANCE ALLOCATION - - $20, % 0 0 () TOTAL FUND: MUNICIPAL MARINA $479,857 $301,091 $554,011 $268,170 (51.59%) 164

180 FY FUND: 406- STORMWATER UTILITY MGMT FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES TRANSPORTATION - MOTOR VEH TAX GENERAL TOTAL - INTERGOVERNMENTAL REVENUES $836 $ CHARGES FOR SERVICES RECORDING FEES 33,232 34, PHYSICAL ENVIRONMENT - STORMWATER 2,244,066 2,347,012 2,264, () REVENUE TOTAL - CHARGES FOR SERVICES $2,277,298 $2,381,092 $2,264, % - - INVESTMENT EARNINGS INTEREST - OPERATING 1, INTEREST - OPERATING - LIENS 35,222 36, INTEREST ON INVESTMENTS - SUNTRUST - 56,022 55,039 33, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (53,304) 27, TOTAL - INVESTMENT EARNINGS $39,521 $119,525 $33, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROP - UNRESERVED PROPRIETARY - - 4,220,755 3,520,965 (16.58%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $4,220, % $3,520,965 (16.58%) MISCELLANEOUS REVENUES DISPOSITION FIXED ASSETS (21,510) (52,211) MISCELLANEOUS REVENUE TOTAL - MISCELLANEOUS REVENUES ($21,276) ($52,161) INTERFUND TRANSFERS IN TRANSFER FROM - FLEET MAINTENANCE - 25, TRANSFER FROM - MIS - 13, TRANSFER FROM - O.P.E.B. TRUST FUND , () TOTAL - INTERFUND TRANSFERS IN - $39,630 $17, % - - TOTAL FUND: STORMWATER UTILITY MGMT $2,296,379 $2,488,727 $6,535,040 $3,520,965 (46.12%) 165

181 FY EXPENDITURE SUMMARY BY TYPE FUND: STORMWATER UTILITY MGMT FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES SALARIES/WAGES 373, , , % 424, % 14.44% TEMP SALARIES/WAGES - - 3, % 3, % OVERTIME 7,921 7,356 36, % 7, % (79.64%) SPECIAL PAY 6,772 8,239 8, % 12, % 55.55% FICA TAXES 27,132 22,252 29, % 30, % 5.04% RETIREMENT CONTRIBUTIONS 78, , , % 116, % (15.97%) GROUP HEALTH INSURANCE 109, ,065 89, % 87, % (1.66%) WORKERS COMPENSATION 13,501 14,500 14, % 7, % (48.08%) UNEMPLOYMENT COMPENSATION - - 2, % 2, % OTHER EMPLOYEE BENEFITS 83, ,271 37, % 39, % 5.00% OTHER PERSONNEL SVCS (27,575) (45,892) (22,950) (3.24%) (11,350) (1.57%) (50.54%) TOTAL PERSONNEL SERVICES $672,338 $735,603 $707, % $720, % 1.87% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES 41,114 25,911 25, % 15, % (39.35%) OTHER SERVICES 14,587 14,636 26, % 29, % 10.19% TRAVEL & PER DIEM 1,778 2,916 3, % 3, % COMMUNICATIONS SERVICES 4,691 4,108 6, % 6, % 0.81% FREIGHT & POSTAGE SERVICE 2,210 2,437 1, % 1, % UTILITY SERVICES 6,149 19,369 24, % 16, % (31.71%) RENTALS & LEASES 6,462 9,236 14, % 14, % 1.88% INSURANCE 19,616 21,096 24, % 20, % (16.40%) REPAIR & MAINT SERVICES 103, , , % 160, % 25.68% PRINTING & BINDING 1,370 3,037 4, % 4, % PROMOTIONAL ACTIVITIES 7,464 7,490 7, % 7, % OTHER CHARGES/OBLIGATIONS 514, , , % 385, % (41.55%) OFFICE SUPPLIES 1,649 1,214 1, % 1, % OPERATING SUPPLIES 31,559 30,681 54, % 44, % (18.37%) BOOKS/PUBS/SUBS/MEMS % % DEPRECIATION 226, , OTHER USES - 21, TOTAL OPERATING EXPENDITURES/EXPENSES $984,165 $1,264,079 $982, % $712, % (27.49% CAPITAL MACHINERY & EQUIPMENT - 17,792 40, % - - () MACHINERY & EQUIPMENT 227, , % 235, % CONSTRUCTION IN PROGRESS (1,301) OTHER USES (15,717) OTHER USES (517,427) (2,744,804) TOTAL CAPITAL ($307,427) ($2,727,012) $198, % $235, % 18.69% DEBT SERVICE PRINCIPAL 50,159 52,046 26, % - - () PRINCIPAL 30,

182 FY EXPENDITURE SUMMARY BY TYPE FUND: STORMWATER UTILITY MGMT FY FY FY FY % CHANGE FY to FY DEBT SERVICE INTEREST - (52,045) INTEREST 5,192 2, % - - () OTHER USES (80,308) TOTAL DEBT SERVICE $5,192 $2,455 $27, % 0 0 ( OPERATING TRANSFERS OUT INTERFUND TRANSFER 46,683 53,979 40, % 45, % 12.05% INTERFUND TRANSFER 517, , , % 1,246, % % TOTAL OPERATING TRANSFERS OUT $564,350 $482,095 $450, % $1,291, % % FUND BALANCE ALLOCATION WORKING CAPITAL - CURRENT YEAR UNRESERVED - - 4,169, ,062 (86.54%) TOTAL FUND BALANCE ALLOCATION - - $4,169, % $561, % (86.54% TOTAL FUND: STORMWATER UTILITY MGMT $1,918,618 ($242,779) $6,535,040 $3,520,965 (46.12%) 167

183 FY EXPENDITURES BY TYPE STORMWATER MANAGEMENT FUND: STORMWATER UTILITY MGMT FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 373, , , % 424, % 14.44% TEMP SALARIES/WAGES - TEMP - - 3, % 3, % OVERTIME 7,921 7,356 36, % 7, % (79.64%) SPECIAL PAY - EDUCATION INCENTIVE 5,052 5,989 5, % 9, % 83.32% SPECIAL PAY - SAFETY INCENTIVE 1,720 2,250 2, % 2, % FICA TAXES 27,132 22,252 29, % 30, % 5.04% RETIREMENT CONTRIBUTIONS - GENERAL 78, , , % 106, % (22.98%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 97,986 99,130 77, % 77, % GROUP HEALTH INSURANCE - LIFE INSURANCE 1,300 1,580 1, % 1, % 14.54% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION 13,501 14,500 14, % 7, % (48.08%) OTHER EMPLOYEE BENEFITS - OPEB 8,670 10, OTHER PERSONNEL SVCS - EXPENSE CREDIT LABOR (32,075) (45,892) (27,000) (4.13%) (15,400) (2.31%) (42.96%) TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $582,968 $622,552 $653, % $666, % 2.00% PROFESSIONAL SERVICES - GENERAL 40,946 25,221 25, % 15, % (39.18%) OTHER SERVICES 14,587 14,636 26, % 29, % 10.19% TRAVEL & PER DIEM - GENERAL 1,778 2,916 3, % 3, % COMMUNICATIONS SERVICES 4,691 4,108 6, % 6, % 0.81% FREIGHT & POSTAGE SERVICE 2,210 2,437 1, % 1, % UTILITY SERVICES 6,149 19,369 24, % 16, % (31.71%) RENTALS & LEASES 6,462 9,236 14, % 14, % 1.88% INSURANCE - AUTOMOBILE 4,525 5,320 5, % 4, % (17.95%) REPAIR & MAINT SERVICES - GENERAL 103, , , % 160, % 25.68% PRINTING & BINDING 1,370 3,037 4, % 4, % PROMOTIONAL ACTIVITIES 7,464 7,490 7, % 7, % OTHER CHARGES/OBLIGATIONS 44,464 7,727 13, % 9, % (33.20%) OFFICE SUPPLIES - GENERAL 1,649 1,214 1, % 1, % OPERATING SUPPLIES - GENERAL 31,559 30,681 54, % 44, % (18.37%) BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS % % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL STORMWATER MANAGEMENT $855,483 $872,592 $272,515 $250,040 $317, % $319, % 0.82% $970,880 $986, % 168

184 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: STORMWATER UTILITY MGMT FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES GROUP HEALTH INSURANCE - CLINIC 10,158 10,158 10, % 8, % (16.57%) UNEMPLOYMENT COMPENSATION , % 2, % - UNEMPLOYMENT COMPENSATION OTHER EMPLOYEE BENEFITS - OPEB - HEALTH 71, ,271 34, % 36, % 4.97% OTHER EMPLOYEE BENEFITS - OPEB - DENTAL 2,735 2,622 2, % 2, % 5.38% OTHER PERSONNEL SVCS - EXPENSE CREDIT - LABOR 4,500-4, % 4, % - TOTAL PERSONNEL SERVICES $89,370 $113,051 $54, % $54, % 0.34% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES - PROFESSIONAL % - - () SERVICES INSURANCE - GENERAL LIABILITY 15,091 15,776 18, % 15, % (15.96%) OTHER CHARGES/OBLIGATIONS - OTHER 227, , , % 251, % 11.70% CHARGES/OBLIGATIONS OTHER CHARGES/OBLIGATIONS - MIS CHARGES 40,591 29,166 39, % 43, % 10.54% OTHER CHARGES/OBLIGATIONS - UTILITY - 60,767 60, % 60, % - ENGINEERING OTHER CHARGES/OBLIGATIONS - LABORATORY 15,300 16,674 20, % 20, % - SERVICES OTHER CHARGES/OBLIGATIONS - BAD DEBT 187, , , % - - () EXPENSE OTHER CHARGES/OBLIGATIONS - RECLASS MPRB - (3,526) CHARGE/OBLIG DEPRECIATION - GENERAL 226, , OTHER USES - MISCELLANEOUS - 21, TOTAL OPERATING EXPENDITURES/EXPENSES $711,650 $1,010,495 $664, % $392, % (41.00%) CAPITAL MACHINERY & EQUIPMENT - 17,792 40, % - - () MACHINERY & EQUIPMENT - VEHICLES 227, , % 235, % CONSTRUCTION IN PROGRESS (1,301) OTHER USES - RECLASS CLOSED PROJECTS (15,717) OTHER USES - ASSET RECLASS (517,427) (2,744,804) TOTAL CAPITAL ($307,427) ($2,727,012) $198, % $235, % 18.69% DEBT SERVICE OTHER CHARGES/OBLIGATIONS - MPRB FUND - 3, PAYMENTS PRINCIPAL - CAPITAL LEASE PAYMENT 50,159 52,046 26, % - - () PRINCIPAL - OTHER DEBT 30, INTEREST - BONDS - (52,045) INTEREST - OTHER DEBT 5,192 2, % - - () OTHER USES - PRINCIPAL RECLASS (80,308) TOTAL DEBT SERVICE $5,192 $5,999 $27, % 0 0 () OPERATING TRANSFERS OUT INTERFUND TRANSFER - GENERAL FUND 46,683 53,979 40, % 45, % 12.05% INTERFUND TRANSFER - WATER/SEWER FUND - 4,500 4, % 4, % INTERFUND TRANSFER - SOLID WASTE 30,169 30,169 30, % 141, % % 169

185 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: STORMWATER UTILITY MGMT FY FY FY FY EXPENSE % CHANGE FY to FY OPERATING TRANSFERS OUT INTERFUND TRANSFER - STORMWATER CAPITAL 487, , , % 1,100, % % TOTAL OPERATING TRANSFERS OUT $564,350 $482,095 $450, % $1,291, % % FUND BALANCE ALLOCATION CONTINGENCY UNRESERVED - CURRENT YEAR UNRESERVED - - 4,169, ,062 (86.54%) TOTAL FUND BALANCE ALLOCATION - - $4,169, % $561, % (86.54%) TOTAL FUND: STORMWATER UTILITY MGMT $1,063,135 ($1,115,371) $5,564,160 $2,534,441 (54.45%) 170

186 Vehicle Capital Outlay Schedule FY Dept Name Account Number Project Description Proposed Annual Budget Street Maintenance Z014XX Dump Truck $ 155,000 Street Maintenance Z014XX Backhoe $ 90,000 Street Maintenance Z014XX Tractor $ 95,000 Fire & Emergency Z014XX Ambulance $ 200,000 Fire & Emergency Z014XX SUV $ 45,000 Law Enforcement Z014XX Van $ 11,000 Law Enforcement Z014XX Two (2) SUV's $ 22,000 TOTAL FOR CURRENT OPERATIONS $ 618,000 Stormwater Z014XX Dump Truck 8 yards, (Replacing #3133) $ 80,000 Stormwater Z014XX Dump Truck 12 yards, (Replacing #3136) $ 155,000 TOTAL FOR CURRENT OPERATIONS $ 235,000 W Production Z014XX 3/4 Ton Pickup with Utility, (Replacing #2864) $ 39,500 Field Ops Z014XX 1-Ton Utility Truck with Crane, (Replacing #4708) $ 59,600 W Reclam Z014XX Tractor with Slope Mower, (Replacing #2105) $ 95,000 TOTAL FOR CURRENT OPERATIONS $ 194,100 Solid Waste Z014XX Grapple (Replacing #3132) $ 150,000 Solid Waste Z014XX Front End Loader (Replacing #4925) $ 250,000 Solid Waste Z014XX Rear Loader (Replacing #7854) $ 230,000 Solid Waste Z014XX 3/4 Ton Pick-up (Replacing #7812) $ 25,000 TOTAL FOR CURRENT OPERATIONS $ 655,000 TOTAL FLEET REPLACEMENT FOR CURRENT OPERATIONS $ 1,702,

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189 FY FUND: FY FLEET MANAGEMENT FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES TRANSPORTATION - MOTOR VEH TAX GENERAL TOTAL - INTERGOVERNMENTAL REVENUES $508 $ CHARGES FOR SERVICES INTERNAL SERVICE CHARGES - FLEET 2,314,029 2,820,104 2,984,796 3,126, % TOTAL - CHARGES FOR SERVICES $2,314,029 $2,820,104 $2,984, % $3,126, % 4.75% INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 8,811 7, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (1,670) 1, TOTAL - INVESTMENT EARNINGS $7,386 $8,438 $ % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROP - UNRESERVED PROPRIETARY ,354 19,525 (80.54%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $100, % $19, % (80.54%) MISCELLANEOUS REVENUES DISPOSITION FIXED ASSETS - (13,125) MISCELLANEOUS REVENUE 8, TOTAL - MISCELLANEOUS REVENUES $8,830 ($12,740) INTERFUND TRANSFERS IN TRANSFER FROM - MIS - 13, TRANSFER FROM - O.P.E.B. TRUST FUND , () TOTAL - INTERFUND TRANSFERS IN - $13,893 $21, % - - TOTAL FUND: FLEET MANAGEMENT $2,330,754 $2,829,815 $3,107,094 $3,145, % 174

190 FY EXPENDITURE SUMMARY BY TYPE FUND: FLEET MANAGEMENT FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES INVENTORY EXPENSE SALARIES/WAGES 256, , , % 357, % 18.45% OVERTIME 16,147 24,200 50, % 50, % SPECIAL PAY 7,614 7,900 7, % 8, % 3.21% FICA TAXES 19,545 20,082 25, % 29, % 16.29% RETIREMENT CONTRIBUTIONS 55,913 77,602 98, % 86, % (12.34%) GROUP HEALTH INSURANCE 71,149 88,835 69, % 67, % (2.50%) WORKERS COMPENSATION 8,294 10,496 9, % 5, % (44.11%) OTHER EMPLOYEE BENEFITS 67,046 90,727 45, % 47, % 5.00% TOTAL PERSONNEL SERVICES $502,246 $655,346 $608, % $652, % 7.25% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES % % TRAVEL & PER DIEM , % 1, % COMMUNICATIONS SERVICES 2,115 4, % 3, % % FREIGHT & POSTAGE SERVICE % % UTILITY SERVICES 13,460 12,161 20, % 20, % RENTALS & LEASES 1,900-1, % - - () INSURANCE 20,895 21,952 38, % 32, % (16.02%) REPAIR & MAINT SERVICES 13,478 22,595 20, % 15, % (20.97%) OTHER CHARGES/OBLIGATIONS 131, , , % 253, % 16.00% OFFICE SUPPLIES 1,327 2,003 1, % 1, % OPERATING SUPPLIES 1,344,304 2,085,629 2,023, % 2,164, % 7.02% MISC OPERATING 2, MISC OPERATING (5,834) DEPRECIATION 14,826 10, OTHER USES TOTAL OPERATING EXPENDITURES/EXPENSES $1,542,298 $2,290,799 $2,325, % $2,493, % 7.21% CAPITAL MACHINERY & EQUIPMENT 20, OTHER USES (20,375) TOTAL CAPITAL DEBT SERVICE PRINCIPAL 11, INTEREST OTHER USES (11,490) TOTAL DEBT SERVICE $ OPERATING TRANSFERS OUT INTERFUND TRANSFER - 175, INTERFUND TRANSFER - 406,

191 FY EXPENDITURE SUMMARY BY TYPE FUND: FLEET MANAGEMENT FY FY FY FY % CHANGE FY to FY OPERATING TRANSFERS OUT INTERFUND TRANSFER , () TOTAL OPERATING TRANSFERS OUT - $582,239 $2, % 0 0 ( FUND BALANCE ALLOCATION WORKING CAPITAL - CURRENT YEAR UNRESERVED , () TOTAL FUND BALANCE ALLOCATION - - $170, % 0 0 ( TOTAL FUND: FLEET MANAGEMENT $2,045,056 $3,528,384 $3,107,094 $3,145, % 176

192 FY EXPENDITURES BY TYPE FLEET MANAGEMENT FUND: FLEET MANAGEMENT FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 256, , , % 357, % 18.45% OVERTIME 16,147 24,200 50, % 50, % SPECIAL PAY - EDUCATION INCENTIVE 6,194 6,300 6, % 6, % SPECIAL PAY - SAFETY INCENTIVE 1,420 1,600 1, % 1, % 16.67% FICA TAXES 19,545 20,082 25, % 29, % 16.29% RETIREMENT CONTRIBUTIONS - GENERAL 55,913 77,602 98, % 79, % (19.62%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 59,904 77,128 58, % 57, % (0.45%) GROUP HEALTH INSURANCE - LIFE INSURANCE 944 1,371 1, % 1, % 18.06% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % 0.56% WORKERS COMPENSATION 8,294 10,496 9, % 5, % (44.11%) OTHER EMPLOYEE BENEFITS - OPEB 6,140 7, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $430,937 $561,679 $552, % $596, % 7.88% PROFESSIONAL SERVICES % % TRAVEL & PER DIEM , % 1, % COMMUNICATIONS SERVICES 2,115 4, % 3, % % FREIGHT & POSTAGE SERVICE % % UTILITY SERVICES 13,460 12,161 20, % 20, % RENTALS & LEASES 1,900-1, % - - () INSURANCE - AUTOMOBILE % % (18.10%) REPAIR & MAINT SERVICES 13,478 22,595 20, % 15, % (20.97%) OTHER CHARGES/OBLIGATIONS - WORK ORDER 5,703 3, CHARGES OFFICE SUPPLIES 1,327 2,003 1, % 1, % OPERATING SUPPLIES 18,750 17,539 26, % 27, % 7.38% TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL FLEET MANAGEMENT $489,596 $625,107 $58,659 $63,428 $72, % $70, % (1.77%) $624,898 $667, % 177

193 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: FLEET MANAGEMENT FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES GROUP HEALTH INSURANCE - CLINIC 10,158 10,158 10, % 8, % (16.57%) OTHER EMPLOYEE BENEFITS - OPEB - HEALTH 58,697 81,011 42, % 44, % 4.97% OTHER EMPLOYEE BENEFITS - OPEB - DENTAL 2,210 2,497 2, % 2, % 5.38% TOTAL PERSONNEL SERVICES $71,065 $93,667 $55, % $56, % 1.05% OPERATING EXPENDITURES/EXPENSES INVENTORY EXPENSE - GARAGE INSURANCE - GENERAL LIABILITY 20,063 20,974 37, % 31, % (15.97%) OTHER CHARGES/OBLIGATIONS - OTHER 96,649 96, , % 215, % 14.79% CHARGES/OBLIGATIONS OTHER CHARGES/OBLIGATIONS - MIS CHARGES 29,447 30,198 30, % 38, % 23.40% OTHER CHARGES/OBLIGATIONS - RECLASS MPRB - (3,968) CHARGE/OBLIG OPERATING SUPPLIES - OPERATING SUPPLIES 2,820 (1,260) OPERATING SUPPLIES - COGS - FLEET 1,322,734 2,069,349 1,997, % 2,137, % 7.01% MAINTENANCE MISC OPERATING - FLEET COST OF GOODS SOLD 2, MISC OPERATING - OVER/SHORT INVENTORY (5,834) DEPRECIATION - GENERAL 14,826 10, OTHER USES - MISCELLANEOUS TOTAL OPERATING EXPENDITURES/EXPENSES $1,483,884 $2,223,295 $2,253, % $2,422, % 7.50% CAPITAL MACHINERY & EQUIPMENT - VEHICLES 20, OTHER USES - ASSET RECLASS (20,375) TOTAL CAPITAL DEBT SERVICE OTHER CHARGES/OBLIGATIONS - MPRB FUND - 4, PAYMENTS PRINCIPAL - OTHER DEBT 11, INTEREST - OTHER DEBT OTHER USES - PRINCIPAL RECLASS (11,490) TOTAL DEBT SERVICE $512 $4, OPERATING TRANSFERS OUT INTERFUND TRANSFER - GENERAL FUND - 175, INTERFUND TRANSFER - WATER/SEWER FUND - 59, INTERFUND TRANSFER - SOLID WASTE - 321, INTERFUND TRANSFER - MUNICIPAL MARINA INTERFUND TRANSFER - STORMWATER - 25, MANAGEMENT INTERFUND TRANSFER - MIS , () TOTAL OPERATING TRANSFERS OUT - $582,239 $2, % 0 0 () 178

194 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: FLEET MANAGEMENT FY FY FY FY EXPENSE % CHANGE FY to FY FUND BALANCE ALLOCATION CONTINGENCY UNRESERVED - CURRENT YEAR UNRESERVED , () TOTAL FUND BALANCE ALLOCATION - - $170, % 0 0 () TOTAL FUND: FLEET MANAGEMENT $1,555,460 $2,903,277 $2,482,196 $2,478,796 (0.14%) 179

195 FY FUND: 502- INFORMATION TECHNOLOGY FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERGOVERNMENTAL REVENUES TRANSPORTATION - MOTOR VEH TAX GENERAL TOTAL - INTERGOVERNMENTAL REVENUES $ CHARGES FOR SERVICES INTERNAL SERVICE CHARGES - GENERAL 647, , , % 1,052, % 23.40% FUND INTERNAL SERVICE CHARGES - WATER & 316, , , % 459, % 12.10% SEWER INTERNAL SERVICE CHARGES - SOLID WASTE 29,447 27,214 37, % 34, % (8.54%) INTERNAL SERVICE CHARGES - MUNICIPAL 29,447 33,763 36, % 45, % 23.40% MARINA INTERNAL SERVICE CHARGES - STORMWATER 40,591 29,166 39, % 43, % 10.54% UTILITY INTERNAL SERVICE CHARGES - FLEET MANAGEMENT 29,447 30,198 30, % 38, % 23.40% TOTAL - CHARGES FOR SERVICES $1,093,014 $1,037,823 $1,407, % $1,673, % 18.89% INVESTMENT EARNINGS INTEREST - OPERATING INTEREST ON INVESTMENTS - SUNTRUST - 10,514 6,030 1, () CUSTODIAL - PE INTEREST ON INVESTMENTS - SUNTRUST SHORT TERM NET INC/DEC MARKET VALUE (719) (1,371) TOTAL - INVESTMENT EARNINGS $10,086 $4,713 $1, % - - PRIOR YEAR APPROPRIATIONS PRIOR YEAR APPROP - UNRESERVED PROPRIETARY ,112 25,999 (96.07%) TOTAL - PRIOR YEAR APPROPRIATIONS - - $661, % $25, % (96.07%) MISCELLANEOUS REVENUES DISPOSITION FIXED ASSETS TOTAL - MISCELLANEOUS REVENUES - $ INTERFUND TRANSFERS IN TRANSFER FROM - GENERAL FUND - 974,400 20, % - - () TRANSFER FROM - WATER & SEWER FUND , % - - () TRANSFER FROM - FLEET MAINTENANCE , % - - () 180

196 FY FUND: 502- INFORMATION TECHNOLOGY FY FY FY REVENUE SUMMARY BY SOURCE FY % CHANGE FY to FY INTERFUND TRANSFERS IN TRANSFER FROM - O.P.E.B. TRUST FUND - - 2, % - - () TOTAL - INTERFUND TRANSFERS IN - $974,766 $36, % - - TOTAL FUND: INFORMATION TECHNOLOGY $1,103,109 $2,017,309 $2,107,053 $1,699,953 (19.32%) 181

197 FY EXPENDITURE SUMMARY BY TYPE FUND: INFORMATION TECHNOLOGY FY FY FY FY % CHANGE FY to FY PERSONNEL SERVICES SALARIES/WAGES 357, , , % 323, % 8.36% TEMP SALARIES/WAGES 38,154 39,847 28, % 47, % 67.86% SPECIAL PAY 1,629 1,500 1, % % (40.00%) FICA TAXES 29,222 25,795 24, % 27, % 12.23% RETIREMENT CONTRIBUTIONS 81,981 96, , % 60, % (44.24%) GROUP HEALTH INSURANCE 59,338 51,080 39, % 39, % (2.15%) WORKERS COMPENSATION 1,044 1,056 1, % % (43.35%) OTHER EMPLOYEE BENEFITS 61,910 52,598 4, % 4, % 5.04% TOTAL PERSONNEL SERVICES $630,287 $602,120 $505, % $503, % (0.55% OPERATING EXPENDITURES/EXPENSES PROFESSIONAL SERVICES , % 12, % TRAVEL & PER DIEM 3,940 1,713 1, % 1, % COMMUNICATIONS SERVICES 40,262 44,222 90, % 91, % 0.89% FREIGHT & POSTAGE SERVICE % % (16.67%) UTILITY SERVICES 4,841 5,108 3, % 3, % RENTALS & LEASES % % INSURANCE 13,346 13,966 28, % 23, % (15.96%) REPAIR & MAINT SERVICES 376, , , % 429, % 5.25% OTHER CHARGES/OBLIGATIONS , % 201, % 14.79% OFFICE SUPPLIES 8,034 8,661 8, % 8, % OPERATING SUPPLIES 25,828 28,435 30, % 30, % 0.33% BOOKS/PUBS/SUBS/MEMS 2,910 3, % % TRAINING 6,155 (52) 12, % 12, % DEPRECIATION 235, , TOTAL OPERATING EXPENDITURES/EXPENSES $717,206 $606,820 $775, % $818, % 5.65% CAPITAL MACHINERY & EQUIPMENT , % MACHINERY & EQUIPMENT 33, , , , % (59.79%) OTHER USES (33,647) (457,256) TOTAL CAPITAL $0 - $803, % $347, % (56.67% OPERATING TRANSFERS OUT INTERFUND TRANSFER - 287, INTERFUND TRANSFER , INTERFUND TRANSFER - 162, INTERFUND TRANSFER - 13, TOTAL OPERATING TRANSFERS OUT - $463, $30, % 182

198 FY EXPENDITURE SUMMARY BY TYPE FUND: INFORMATION TECHNOLOGY FY FY FY FY % CHANGE FY to FY FUND BALANCE ALLOCATION WORKING CAPITAL - CURRENT YEAR UNRESERVED , () TOTAL FUND BALANCE ALLOCATION - - $22, % 0 0 ( TOTAL FUND: INFORMATION TECHNOLOGY $1,347,493 $1,672,054 $2,107,053 $1,699,953 (19.32%) 183

199 FY EXPENDITURES BY TYPE INFORMATION TECHNOLOGY FUND: INFORMATION TECHNOLOGY FY10-11 FY11-12 FY12-13 FY11-12 FY FY12-13 % CHANGE FY12-13 to FY13-14 PERSONNEL SERVICES SALARIES/WAGES - REGULAR 357, , , % 323, % 8.36% TEMP SALARIES/WAGES - TEMP 38,154 39,847 28, % 47, % 67.86% SPECIAL PAY 1,629 1,500 1, % % (40.00%) FICA TAXES 29,222 25,795 24, % 27, % 12.23% RETIREMENT CONTRIBUTIONS - GENERAL 81,981 96, , % 55, % (48.96%) EMPLOYEES RETIREMENT CONTRIBUTIONS - CITY DC , % CONTRIBUTIONS GROUP HEALTH INSURANCE - GROUP INSURANCE 52,253 43,924 33, % 33, % GROUP HEALTH INSURANCE - LIFE INSURANCE 1,273 1,353 1, % 1, % 8.00% GROUP HEALTH INSURANCE - CAFETERIA PLUS % % WORKERS COMPENSATION 1,044 1,056 1, % % (43.35%) OTHER EMPLOYEE BENEFITS - OPEB 9,054 8, TOTAL PERSONNEL SERVICES OPERATING EXPENDITURES/EXPENSES $571,718 $552,721 $495, % $493, % (0.41%) PROFESSIONAL SERVICES - GENERAL , % 12, % TRAVEL & PER DIEM - GENERAL 3,940 1,713 1, % 1, % COMMUNICATIONS SERVICES 40,262 44,222 90, % 91, % 0.89% FREIGHT & POSTAGE SERVICE % % (16.67%) UTILITY SERVICES 4,841 5,108 3, % 3, % RENTALS & LEASES % % INSURANCE - AUTOMOBILE % % (15.57%) REPAIR & MAINT SERVICES - GENERAL 376, , , % 429, % 5.25% OFFICE SUPPLIES - GENERAL 8,034 8,661 8, % 8, % OPERATING SUPPLIES - GENERAL 25,828 28,435 30, % 30, % 0.33% BOOKS/PUBS/SUBS/MEMS - MEMBERSHIPS 2,910 3, % % TRAINING 6,155 (52) 12, % 12, % - TOTAL OPERATING EXPENDITURES/EXPENSES TOTAL INFORMATION TECHNOLOGY $1,040,504 $1,006,435 $468,786 $453,713 $570, % $593, % 3.90% $1,066,676 $1,086, % 184

200 FY EXPENDITURE SUMMARY BY TYPE NON-DEPARTMENTAL FUND: INFORMATION TECHNOLOGY FY FY FY FY EXPENSE % CHANGE FY to FY PERSONNEL SERVICES GROUP HEALTH INSURANCE - CLINIC 5,714 5,714 5, % 4, % (16.57%) OTHER EMPLOYEE BENEFITS - OPEB - HEALTH 52,142 42,935 3, % 3, % 4.98% OTHER EMPLOYEE BENEFITS - OPEB - DENTAL % % 5.33% TOTAL PERSONNEL SERVICES $58,569 $49,398 $10, % $9, % (7.07%) OPERATING EXPENDITURES/EXPENSES INSURANCE - GENERAL LIABILITY 13,244 13,846 28, % 23, % (15.97%) OTHER CHARGES/OBLIGATIONS - OTHER , % 201, % 14.79% CHARGES/OBLIGATIONS DEPRECIATION - GENERAL 235, , TOTAL OPERATING EXPENDITURES/EXPENSES $248,420 $153,107 $204, % $225, % 10.52% CAPITAL MACHINERY & EQUIPMENT , % MACHINERY & EQUIPMENT - COMPUTERS 33, , , , % (59.79%) OTHER USES - ASSET RECLASS (33,647) (457,256) TOTAL CAPITAL $0 - $803, % $347, % (56.67%) OPERATING TRANSFERS OUT INTERFUND TRANSFER - GENERAL FUND - 287, INTERFUND TRANSFER - GEN'L CONSTRUCTION , INTERFUND TRANSFER - WATER/SEWER FUND - 120, INTERFUND TRANSFER - SOLID WASTE - 13, INTERFUND TRANSFER - MUNICIPAL MARINA - 13, INTERFUND TRANSFER - STORMWATER - 13, MANAGEMENT INTERFUND TRANSFER - FLEET MAINTENANCE - 13, TOTAL OPERATING TRANSFERS OUT - $463, $30, % FUND BALANCE ALLOCATION CONTINGENCY UNRESERVED - CURRENT YEAR UNRESERVED , () TOTAL FUND BALANCE ALLOCATION - - $22, % 0 0 () TOTAL FUND: INFORMATION TECHNOLOGY $306,989 $665,619 $1,040,377 $613,049 (41.07%) 185

201 Departmental Capital Outlay Schedule FY 13/14 Dept Dept Name Account Number Project Description Proposed Annual Budget 0901 Fire & Emergency Z014XX Physio Control Lifepack 15 Cardiac Monitor $ 32, Fire & Emergency TOTAL FOR 0901 CURRENT OPERATIONS $ 32, Customer Service Z014XX Kiosk for Customer Payments $ 50, Customer Service TOTAL FOR 1702 CURENT OPERATIONS $ 50, IT Z014XX Generator $ 25, IT TOTAL FOR 1705 CURRENT OPERATIONS $ 25, Water Production Z014XX Armstrong Pumping Facility Radiator for Emergency Generator $ 20, Water Production TOTAL FOR 1615 CURRENT OPERATIONS $ 20, Laboratory Services Z014XX Laboratory Steam Scrubber $ 8, Laboratory Services TOTAL FOR 1619 CURRENT OPERATIONS $ 8, Electronic Services Z014XX 7 GHz Spectrum Analyzer/Radio Tester $ 15, Electronic Services TOTAL FOR 1629 CURRENT OPERATIONS $ 15,000 GRAND TOTAL FOR CURRENT OPERATIONS INCLUDING ENHANCEMENTS $ 150,

202 Information Technology Capital Outlay Schedule FY 2013/2014 Dept Dept Name Acct Number Project Description Adopted Annual Budget 1702 Customer Service Z014XX Interactive Voice Response System, Phase II $ 35, IT Z014XX Cognos BI for Report Writing $ 37, IT Z014XX Server Replacement Program $ 13, IT Z014XX Tape Drive for File Backups $ 45, IT Z014XX Uninterrupted Power Supply (UPS) $ 8, IT Z014XX Malware Protection for Computers $ 5, IT Z014XX Computer Replacement Program $ 65, IT Z014XX Communications Rack $ 4, Police Z014XX Ethernet Switching $ 15, Police Z014XX Storage Area Network (SAN) $ 40, Police Z014XX Robotic Arm Back-up $ 40, Police Z014XX VMWare Vcenter Standard $ 8, Police Z014XX Firewall Replacement $ 4, Police Z014XX Digital Ally $ 3,000 TOTAL $ 322,