City of Roanoke Annual Budget FY

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1 City of Roanoke Annual Budget FY Presented by: City Manager Scott Campbell Director of Fiscal and Administrative Services Vicki Rodriquez 108 S. Oak Street, Roanoke TX,

2 City of Roanoke, TX Fiscal Year This budget will raise more revenue from property taxes than last year's budget by an amount of $133,122, which is a 2.92 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $104,104.

3 CITY OF ROANOKE BUDGET CALENDAR DATE TASK/ACTION April 16 Budget review/kickoff and discussion with Department Heads May 3 Department Heads turn in proposed capital/supplemental budgets May 1517 Review of capital and supplemental budget requests with Department Heads May 28 Department Heads turn in proposed baseline budgets Beginning of Administrative budget review by City Manager June 1820 City Manager final review and amendments with Department Heads June 24 4A budget meeting June 27 4B budget meeting June 28 Distribute preliminary budget to City Council July 25 Receipt of Certified Appraised Values August 7 Publication of effective tax rate August 13 Council Meeting Record vote and Schedule Public Hearings on Proposed Tax Rate Council Meeting Schedule Public Hearings on Proposed FY Budget August 15 Publish Notice of Public Hearings on Tax Increase to be held August 27 and September 10 August 20 Budget work session with City Council, City Manager and Department Heads August 27 Council Meeting First Public Hearing on Tax Increase Council meeting Schedule and announce meeting to vote on tax rate August 30 Publish Notice of Public Hearing on Proposed Budget September 10 Council Meeting Second Public Hearing on Tax Increase Council meeting announce meeting to vote on tax rate (again) Council meeting Adopt FY Budget Council meeting Ratify Property revenue Increase September 13 Publish "Notice of Tax Revenue Increase September 24 Council Meeting Adopt Tax Rate Ordinance and Tax Roll

4 BUDGET MESSAGE

5 July 31, 2013 Honorable Mayor Carl Scooter Gierisch Honorable City Councilmembers: Holly GrayMcPherson, Mayor Pro Tem, Ward 1 Melvin Smith, Ward 1 Brian Darby, Ward 2 Kirby Smith, Ward 2 Steve Heath, Ward 3 Dion Jones, Ward 3 INTRODUCTION As required by the City of Roanoke's Home Rule Charter, the preliminary operating budget for the fiscal year beginning October 1, 2013 and ending September 30, 2014 is submitted for your review. We would like to extend our thanks to all of the department directors for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and maintaining reserve levels in accordance with the city s fiscal policies. Requests for capital items were evaluated and recommendations are based upon need and available funds. These items have been included in the FY proposed budget, as presented. Highlights of the proposed budget are detailed below: The property tax rate for the upcoming fiscal year is proposed to remain flat at per $100 of assessed valuation. There are no cuts in programs or services for citizens. Baseline budget includes a proposed cost of living increase for employees of 3.50%, and a midyear merit based raise of 4%. 108 S. Oak Street, Roanoke TX Fax

6 The water base rate is proposed to increase $1.00 on a ¾ meter with a 4.7% increase on other meter sizes. The water volume rate continues the tiered rate structure with increases consistent with the rate study that was prepared in Rate increases are necessary due to increased rates from the City of Fort Worth, the City s wholesale water provider. Wastewater rates are also proposed to increase $1.00 on a ¾ meter with a 5.4% increase on all other meter sizes. The wastewater volume rate is also proposed to increase based on information in the rate study. The increase in rates is primarily related to increased costs from Trinity River Authority for wastewater treatment. Residential wastewater volume charges are capped at 10,000 gallons. Recommended supplemental programs include the addition of a traffic supervisor for patrol and a firefighter/paramedic. In addition, the budget includes a proposal to convert a parttime marketing assistant to a parttime administrative secretary to assist the City Secretary s office and the City Manager s Office. Recommended onetime capital items are detailed by fund with supporting documentation beginning on page 49. These items have been included in the proposed operating budget. Capital items include upgrades to the city s computer systems, public safety equipment, facility upgrades, and additional funding for special events and marketing. In addition, we have included a portion of the New City Hall design to be paid from the General Fund, with the remainder to be funded through bond proceeds. Capital Improvement Projects are also detailed beginning on page 99. Projects proposed in the FY budget include several street projects, including concrete construction of Pine Street, asphalt construction of several streets in the Marshall Creek Subdivision, and overlay projects on W. Lois, N. Walnut, and N. Oak St. In addition, funding is included for the design of a New City Hall and the expansion of Oak Street. The proposed capital projects would require bond issuance of approximately $3.7 million. GENERAL FUND REVENUES The General Fund revenues are proposed at $14,893,552 which represents an increase of 3.9% from the previous year s original budget. Most of the major revenue categories, are expected to increase in the upcoming fiscal year. Additional property taxes will be realized from new construction and increased valuations. Sales tax revenues are projected to increase a total of 6.6% over the FY adopted budget, based on the continued strength in current year collections. This increase includes a 2.5% growth factor over the current fiscal year end estimated collections. Additional revenue is also expected from franchise fees, municipal court fines and fees, license and permits, and other miscellaneous fees. Property Taxes Property valuations as of July 25 th, including minimum value of property under protest and incomplete properties, provided to the city by the Denton County Appraisal District and the Tarrant Appraisal District totaled $1,263,901,903 for FY This represents an increase of $84,168,531 or 7.13% from the 2012 tax roll of $1,179,733,372. The tax rate proposed for FY remains unchanged at per $100 of assessed valuation which includes for maintenance and operations and for debt service. The City has been able to maintain this tax rate for 17 consecutive years. 2

7 Sales Taxes FY sales tax collections are projected to end the fiscal year up approximately 4.5% from the original budget. Based upon this information, sales tax projections for FY were calculated using the estimated collections through the end of this fiscal year, plus a 2.5% growth factor for anticipated development. EXPENSES General Fund operating expenses are proposed at $14,908,076 which represents an increase of 5.9% excluding capital programs. This increase is primarily attributed to the employees pay plan and associated benefits, as well as increased healthcare costs and rising costs in maintenance, supplies, and utilities. The proposed budget also includes the addition of a traffic supervisor and a firefighter/paramedic. Recommended capital programs, in the amount of $734,126, include funding for the computer hardware and software upgrades, public safety equipments, facility upgrades and equipment for new personnel. In addition, the FY budget includes recommended funding for continued technological advancements in the city s municipal court operations. Capital items are detailed in this document and include supporting documentation. In accordance with the city s fiscal policy, all current operating expenses will be paid from current operating revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital which represents 16.4% of budgeted General Fund expenses. Excess reserves have only been used to fund proposed capital needs. WATER AND WASTEWATER FUND The FY budget includes proposed operating revenues of $5,266,072, which is an increase of 14.4% over FY budgeted revenues. The water and wastewater revenue projection is based on historical consumption averages, with proposed increases in both water and wastewater rates. Proposed water and wastewater baseline expenses are $5,224,645, which is an increase of 18.2% over the prior year s appropriations. The majority of this increase is directly related to a 13% increase in the costs of water purchases from the City of Fort Worth and 24% increase in the costs of wastewater treatment by Trinity River Authority. Additional funds have been allocated to fund the employees pay plan and associated benefits, as well as increased healthcare cost. Recommended capital programs include funding to clean out the water storage tank and to continue the meter change out program. SPECIAL REVENUE FUNDS Vehicle and Computer Replacement Funds The city maintains an vehicle and computer replacement program to accumulate funds for the replacement of existing vehicles, computers, and equipment. The proposed replacement schedules are included in this document. Funding is provided annually by user departments. Hotel/Motel Fund The Hotel/Motel Fund was established to account for a hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Roanoke. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, 3

8 historical restoration programs, and convention facilities. The Hotel/Motel tax receipts are projected to remain flat in FY based on current year actual collections. These funds are used to pay a portion of the operations at the Roanoke Visitor s Center and Museum. Roanoke Economic Industrial Development CorporationREIDC The ¼ sales tax, authorized by Roanoke voters, is restricted for parks, recreation, and economic development activities. Sales tax revenue projections for FY were calculated using the estimated collections through the end of this fiscal year plus a 2.5% growth factor for anticipated development. This fund includes expenses for a portion of parks and recreation operating activities, current and future economic development agreements, and debt. Recommended capital programs include new fitness equipment and facility upgrades at the Recreation Center Roanoke Community Economic Development CorporationRCEDC Roanoke citizens also approved an additional ¼ sales tax for community and economic development which is also restricted by law. Sales tax revenue projections for this fund were calculated using the same method as the REIDC. This fund includes expenses for a portion of parks maintenance, aquatics operations, recreation center operations, economic development agreements, and debt. Recommended capital programs include design cost associated with the expansion of Oak Street. CAPITAL IMPROVEMENT FUNDS The Capital Improvements Program ( CIP ) has been updated and is included in this document for your review. A summary of all funded and unfunded projects is included, with individual sheets detailing project budget estimates, project scope, funding requirements, and proposed funding source. Based on the estimated cost of the proposed projects for FY201314, staff would recommend the issuance of bonds in the amount of $3.7 million. The FY recommended projects address the city s goal of maintaining infrastructure by allocating funds to continue the Neighborhood Vitality Program, street overlay program, and the asphalt road improvements in the Marshall Creek Subdivision. Funds have also been included to reconstruct Pine Street with a 2lane concrete roadway. In addition, staff is recommending funding for the design of a New City Hall and expansion of Oak Street to the south. LONGTERM DEBT The city has existing longterm debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. Based on the preliminary budget as presented, the city expects to issue $3.7 million in Certificates of Obligation to fund the proposed capital projects. A brief explanation of the various debt instruments is provided below: General Obligation Bonds issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the city. These bonds do not require voter authorization. Certificates of Obligation similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. 4

9 Water and Wastewater Revenue Bonds issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds are used to finance park, recreation, and economic development projects, as well as related infrastructure. Current ssales tax revenue bonds will be repaid from the ¼ sales tax revenues collected by the Roanoke Economic Industrial Development Corporation REIDC. Additional information relating to the city s current outstanding debt is included in this document beginning on page 135. CLOSING COMMENTS Preparation of this budget included a citywide effort to provide quality services to our citizens. We believe this budget recommendation allows us to accomplish this goal, while maintaining a stable tax rate. We feel that this is a fiscally sound budget that meets our city s primary objectives including: maintaining financial integrity; providing public safety and health services to the community; employing highquality, professional personnel; promoting quality infrastructure improvements; providing quality leisure opportunities; and instilling a sense of community in residents. We look forward to seeing you at the budget work session on August 20th. Respectfully submitted, Scott Campbell City Manager 5

10 GENERAL FUND SUMMARY

11 GENERAL FUND REVENUE SUMMARY REVENUES ACTUAL FY ACTUAL FY BUDGET FY FYTD 5/31/2013 ESTIMATED FY BASELINE FY USE OF EXCESS RESERVES PROPOSED FY GENERAL PROPERTY TAXES: Current Levy 1,717,692 2,265,683 1,736,860 1,818,259 1,824,767 1,993,367 1,993,367 Delinquent Taxes 17,449 34,896 25,000 3,297 5,963 10,617 10,617 Penalty 3,505 6,309 5,000 1,881 1,988 2,877 2,877 GENERAL PROPERTY TAXES: 1,738,646 2,306,888 1,766,860 1,823,437 1,832,718 2,006,860 2,006,860 BUSINESS & FRANCHISE TAXES: General Sales Tax (1 Percent) 4,234,868 5,473,863 5,500,000 3,737,280 5,720,187 5,863,192 5,863,192 Refuse Franchise 37,199 39,690 38,000 27,174 41,000 40,000 40,000 Electric Franchise 679, , , , , , ,000 Gas Franchise 63,974 56,235 60,000 45,498 45,498 50,000 50,000 Telephone Franchise 143, , , , , , ,000 Cable Franchise 75, ,650 60,000 87, , , ,000 Water Franchise fee 169, , , , , , ,750 General and Administrative Fee 318, , , , , , ,750 Mixed Drink Tax 30,911 30,867 30,000 22,199 30,000 30,000 30,000 BUSINESS & FRANCHISE TAXES: 5,753,835 7,090,058 7,037,842 5,068,227 7,311,994 7,494,692 7,494,692 LICENSES & PERMITS: Occupational Permits & Licenses 53,459 59,061 50,000 57,004 85,000 85,000 85,000 Licenses & Permits 60,507 41,101 35,000 31,322 45,000 45,000 45,000 Platting Fees 4,873 8,172 5,000 4,959 7,000 7,000 7,000 Zoning Fees 13,241 8,824 5,000 2,927 5,000 5,000 5,000 Building Permits 360, , , , , , ,000 Miscellaneous Permits , ,000 2,000 2,000 LICENSES & PERMITS: 493, , , , , , ,000 FINES & FORFEITURES: Municipal Court Fines 410, , , , , , ,000 Miscellaneous Court Fees 3,355 8, ,550 5,000 56,000 61,000 Library Fines 2,907 2,338 3,000 2,036 3,000 3,000 3,000 FINES & FORFEITURES: 416, , , , , ,000 56, ,000 6

12 GENERAL FUND REVENUE SUMMARY REVENUES ACTUAL FY ACTUAL FY BUDGET FY FYTD 5/31/2013 ESTIMATED FY BASELINE FY USE OF EXCESS RESERVES PROPOSED FY CHARGES FOR CURRENT SERVICES: Fire and EMS 410, , , , , , ,000 Dispatch 30,525 40,200 35,000 16,890 35,000 35,000 35,000 Recreation Other Fees 100, , ,000 65, , , ,000 Recreation Memberships 172, , , , , , ,000 Recreation Activity Fees 326, , , , , , ,000 Library User Fees 4,200 4,012 4,000 1,210 4,000 4,000 4,000 Miscellaneous 45,242 2,634 10,000 15,501 15,500 10, , ,126 CHARGES FOR CURRENT SERVICES: 1,090,165 1,068,333 1,113, ,909 1,084,500 1,079, ,126 1,757,126 OTHER REVENUE: 4A Loan repayment 50,000 50,000 50,000 50,000 50,000 Economic Development Grants 2,440,244 2,935,857 3,252,430 1,709,930 3,252,430 3,032,500 3,032,500 Donations 4,120 3,657 3,500 2,897 3,500 3,500 3,500 Transfer from Hotel fund 95,885 70,000 70,000 70,000 70,000 70,000 Miscellaneous 218,614 27,568 25, , ,000 25,000 25,000 OTHER REVENUE: 2,758,863 3,087,082 3,400,930 1,877,823 3,540,930 3,181,000 3,181,000 INTEREST INCOME Interest from Investments 10,275 6,031 7,000 2,742 5,000 5,000 5,000 INTEREST INCOME 10,275 6,031 7,000 2,742 5,000 5,000 5,000 TOTAL GENERAL FUND REVENUE 12,261,770 14,735,024 14,332,342 10,369,030 15,067,692 14,893, ,126 15,627,678 7

13 GENERAL FUND EXPENDITURE SUMMARY EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget Supplemental SALARIES, WAGES, AND BENEFITS Regular Payroll $ 5,927,948 $ 6,354,176 $ 6,923,552 $ 4,141,226 $ 6,923,552 $ 7,188,129 $ 114,738 $ 7,302,867 Extra Help $ 139,093 $ 170,524 $ 186,900 $ 48,094 $ 186,900 $ 200,620 $ $ 200,620 Overtime $ 242,526 $ 228,433 $ 234,500 $ 155,204 $ 234,500 $ 262,900 $ (8,750) $ 254,150 Longevity $ 34,524 $ 39,126 $ 41,186 $ 39,842 $ 41,186 $ 44,496 $ $ 44,496 Incentive Pay $ 49,710 $ 47,180 $ 52,800 $ 51,740 $ 52,800 $ 58,380 $ $ 58,380 Council compensation $ 8,750 $ 9,900 $ 13,800 $ 7,635 $ 13,800 $ 13,800 $ $ 13,800 Employee Retirement $ 711,601 $ 803,059 $ 910,121 $ 535,347 $ 910,121 $ 1,041,535 $ 15,554 $ 1,057,089 FICA $ 366,850 $ 404,957 $ 460,369 $ 253,567 $ 460,369 $ 480,781 $ 7,114 $ 487,895 Medicare $ 88,864 $ 98,160 $ 107,667 $ 61,565 $ 107,667 $ 112,441 $ 1,663 $ 114,104 Unemployment Compensation $ 25,311 $ 16,545 $ 11,943 $ 30,981 $ 11,943 $ 11,843 $ 202 $ 12,045 Worker's Compensation $ 79,265 $ 85,591 $ 104,385 $ 78,441 $ 104,385 $ 108,563 $ 1,606 $ 110,169 Employee Insurance $ 486,833 $ 670,443 $ 682,550 $ 368,328 $ 682,550 $ 743,190 $ 14,156 $ 757,346 SALARIES, WAGES, AND BENEFITS $ 8,161,275 $ 8,928,093 $ 9,729,774 $ 5,771,970 $ 9,729,774 $ 10,266,678 $ 146,283 $ 10,412,961 SUPPLIES Office Supplies $ 46,015 $ 46,142 $ 48,950 $ 28,579 $ 48,950 $ 49,450 $ $ 49,450 Fuel Supplies $ 148,444 $ 164,034 $ 163,000 $ 106,343 $ 163,000 $ 172,090 $ $ 172,090 Food Supplies $ 32,417 $ 28,856 $ 29,650 $ 13,857 $ 29,650 $ 29,650 $ $ 29,650 Wearing Apparel $ 75,084 $ 67,322 $ 81,135 $ 42,563 $ 81,135 $ 91,185 $ 5,465 $ 96,650 Motor Vehicle Supplies $ 689 $ 1,984 $ 1,600 $ 1,595 $ 1,600 $ 1,600 $ $ 1,600 Small Tools and Supplies $ 11,975 $ 12,053 $ 14,800 $ 8,374 $ 14,800 $ 16,800 $ $ 16,800 Janitorial Supplies $ 25,192 $ 26,066 $ 31,420 $ 16,738 $ 31,420 $ 32,120 $ $ 32,120 Medical Supplies $ 22,792 $ 24,162 $ 25,500 $ 12,175 $ 25,500 $ 24,500 $ $ 24,500 Educational $ 50,544 $ 80,946 $ 62,000 $ 51,578 $ 62,000 $ 61,500 $ $ 61,500 Traffic Markers & Supplies $ 3,994 $ 4,364 $ 4,650 $ 3,278 $ 4,650 $ 5,150 $ $ 5,150 Chemical Supplies $ 5,323 $ 3,231 $ 4,400 $ 2,691 $ 4,400 $ 4,400 $ $ 4,400 Other Supplies $ 48,966 $ 53,428 $ 49,600 $ 26,215 $ 49,600 $ 53,100 $ $ 53,100 Archival Supplies $ 3,103 $ 3,169 $ 3,500 $ 439 $ 3,500 $ 3,500 $ $ 3,500 Animal Control Supplies $ 232 $ 630 $ 600 $ 154 $ 600 $ 600 $ $ 600 SUPPLIES $ 474,770 $ 516,386 $ 520,805 $ 314,578 $ 520,805 $ 545,645 $ 5,465 $ 551,110 MAINTENANCE AND REPAIR Land Maintenance $ 130,337 $ 188,722 $ 172,000 $ 118,828 $ 172,000 $ 192,000 $ $ 192,000 Building & Structural Maintenance $ 137,468 $ 191,702 $ 142,400 $ 88,806 $ 142,400 $ 162,174 $ $ 162,174 Motor Vehicle Maintenance $ 84,494 $ 104,268 $ 99,710 $ 66,935 $ 99,710 $ 112,700 $ $ 112,700 Machinery, Tools & Equipment Maint. $ 45,644 $ 47,747 $ 86,700 $ 32,825 $ 107,095 $ 35,500 $ $ 35,500 Instruments & Apparatus Maint. $ 105,230 $ 98,639 $ 134,700 $ 70,250 $ 134,700 $ 113,450 $ $ 113,450 8

14 GENERAL FUND EXPENDITURE SUMMARY EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget Supplemental Furniture, Fixture & Office Equip. $ 48,886 $ 92,757 $ 138,088 $ 117,579 $ 138,088 $ 45,550 $ 5,000 $ 50,550 Street & Roadway Maintenance $ 70,981 $ 47,739 $ 60,000 $ 60,638 $ 60,000 $ 80,000 $ $ 80,000 MAINTENANCE AND REPAIR $ 623,040 $ 771,575 $ 833,598 $ 555,861 $ 853,993 $ 741,374 $ 5,000 $ 746,374 UTILITIES/PROFESSIONAL SERVICES Telephone $ 111,363 $ 134,606 $ 129,200 $ 87,829 $ 129,200 $ 144,015 $ $ 144,015 Pagers $ 3,501 $ 3,280 $ 4,100 $ 537 $ 4,100 $ 820 $ $ 820 Postage $ 20,445 $ 11,269 $ 19,650 $ 9,067 $ 19,650 $ 19,900 $ $ 19,900 Hire of Equipment $ 84,149 $ 75,849 $ 85,600 $ 56,357 $ 85,600 $ 86,465 $ $ 86,465 Special Services $ 610,313 $ 662,738 $ 798,843 $ 530,174 $ 798,843 $ 633,723 $ $ 633,723 Advertising $ 35,213 $ 25,608 $ 51,600 $ 17,816 $ 51,600 $ 52,100 $ $ 52,100 Conventions, School & Travel $ 90,969 $ 114,710 $ 140,305 $ 74,284 $ 140,305 $ 130,234 $ 4,600 $ 134,834 Rentals $ 5,778 $ 4,518 $ 9,300 $ 2,994 $ 9,300 $ 9,300 $ $ 9,300 Electricity $ 284,105 $ 248,879 $ 299,000 $ 188,197 $ 299,000 $ 304,000 $ $ 304,000 Gas $ 10,747 $ 7,312 $ 12,300 $ 9,247 $ 12,300 $ 12,300 $ $ 12,300 City Council Training & Travel $ 14,799 $ 21,473 $ 17,000 $ 7,583 $ 17,000 $ 17,000 $ $ 17,000 Legal $ 95,861 $ 129,370 $ 145,000 $ 83,213 $ 145,000 $ 145,000 $ $ 145,000 Activity/Program Services $ 197,466 $ 180,460 $ 300,000 $ 112,640 $ 300,000 $ 300,000 $ $ 300,000 UTILITIES/PROFESSIONAL SERVICES $ 1,564,709 $ 1,620,071 $ 2,011,898 $ 1,179,937 $ 2,011,898 $ 1,854,857 $ 4,600 $ 1,859,457 OTHER MISCELLANEOUS SERVICES Departmental Insurance $ 91,913 $ 78,093 $ 93,800 $ 85,932 $ 93,800 $ 93,800 $ $ 93,800 Election Costs $ 1,512 $ 5,474 $ 6,000 $ $ 6,000 $ 6,000 $ $ 6,000 Dues and Subscriptions $ 54,246 $ 48,053 $ 53,820 $ 36,157 $ 53,820 $ 63,970 $ 18,000 $ 81,970 Permits and Licenses $ $ $ $ $ $ $ $ Miscellaneous $ 2,487 $ 2,403 $ 26,600 $ 2,377 $ 26,600 $ 27,600 $ $ 27,600 Promotional $ 201,798 $ 175,104 $ 187,700 $ 135,150 $ 187,700 $ 185,700 $ 125,100 $ 310,800 Façade Grant $ 48,425 $ 36,979 $ 50,000 $ 9,183 $ 75,000 $ 50,000 $ $ 50,000 Home Improvement Incentives $ $ $ 5,000 $ $ 5,000 $ 5,000 $ $ 5,000 OTHER MISCELLANEOUS SERVICES $ 400,381 $ 346,106 $ 422,920 $ 268,798 $ 447,920 $ 432,070 $ 143,100 $ 575,170 CAPITAL OUTLAY Buildings and Structures $ 13,993 $ 23,259 $ 13,000 $ 11,679 $ 81,000 $ $ 15,026 $ 15,026 Motor Vehicles $ $ $ 16,000 $ 16,199 $ 16,000 $ $ 48,500 $ 48,500 Machinery, Tools and Equipment $ 58,937 $ 54,489 $ 51,522 $ 50,186 $ 51,522 $ $ $ Instruments and Apparatus $ 36,076 $ 15,377 $ 56,200 $ $ 56,200 $ $ 136,500 $ 136,500 Furniture, Fixtures and Office Equip. $ 74,402 $ 44,894 $ 66,500 $ 49,538 $ 66,500 $ $ 149,000 $ 149,000 CAPITAL OUTLAY $ 183,408 $ 138,019 $ 203,222 $ 127,602 $ 271,222 $ $ 354,026 $ 354,026 9

15 GENERAL FUND EXPENDITURE SUMMARY EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget Supplemental FINANCE PAYMENTS Principal and Interest $ 175,493 $ 182,537 $ 122,406 $ 59,700 $ 122,406 $ 78,698 $ $ 78,698 FINANCE PAYMENTS $ 175,493 $ 182,537 $ 122,406 $ 59,700 $ 122,406 $ 78,698 $ $ 78,698 TRANSFERS/MISCELLANEOUS Transfer to Water & Wastewater Fund $ 247,636 $ 246,419 $ 267,414 $ 178,275 $ 267,414 $ 317,090 $ $ 317,090 Transfer to Facilities Construction fund $ 303,000 $ $ $ $ $ $ 250,000 $ 250,000 Transfer to Vehicle Replacement Fund $ $ 272,970 $ 238,875 $ 159,250 $ 238,875 $ 242,377 $ $ 242,377 Transfer to Sanitation Fund $ 50,000 $ 45,000 $ 45,000 $ 30,000 $ 45,000 $ 45,000 $ $ 45,000 Transfer to Computer Replacement Fund $ 22,206 $ 38,040 $ 41,825 $ 47,453 $ 41,825 $ 41,825 $ $ 41,825 Transfer to Street Construction Fund $ 420,000 $ 318,195 $ 520,000 $ 734,000 $ 734,000 $ $ $ Transfer to Park Construction Fund $ 6,715 $ 120,000 $ 650,254 $ 650,254 $ 650,254 $ $ $ TRANSFERS/MISCELLANEOUS $ 1,049,557 $ 1,040,624 $ 1,763,368 $ 1,799,233 $ 1,977,368 $ 646,292 $ 250,000 $ 896,292 TOTAL $ 12,632,633 $ 13,543,412 $ 15,607,991 $ 10,077,681 $ 15,935,386 $ 14,565,614 $ 908,474 $ 15,474,088 10

16 GENERAL FUND EXPENDITURES BY CATEGORY Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget Supplemental SALARIES, WAGES, AND BENEFITS $ 8,161,275 $ 8,928,093 $ 9,729,774 $ 5,771,970 $ 9,729,774 $ 10,266,678 $ 146,283 $ 10,412,961 SUPPLIES $ 474,770 $ 516,386 $ 520,805 $ 314,578 $ 520,805 $ 545,645 $ 5,465 $ 551,110 MAINTENANCE AND REPAIR $ 623,040 $ 771,575 $ 833,598 $ 555,861 $ 853,993 $ 741,374 $ 5,000 $ 746,374 UTILITIES/PROFESSIONAL SERVICES $ 1,564,709 $ 1,620,071 $ 2,011,898 $ 1,179,937 $ 2,011,898 $ 1,854,857 $ 4,600 $ 1,859,457 OTHER MISCELLANEOUS SERVICES $ 400,381 $ 346,106 $ 422,920 $ 268,798 $ 447,920 $ 432,070 $ 143,100 $ 575,170 CAPITAL OUTLAY $ 183,408 $ 138,019 $ 203,222 $ 127,602 $ 271,222 $ $ 354,026 $ 354,026 FINANCE PAYMENTS $ 175,493 $ 182,537 $ 122,406 $ 59,700 $ 122,406 $ 78,698 $ $ 78,698 TRANSFERS/MISCELLANEOUS $ 1,049,557 $ 1,040,624 $ 1,763,368 $ 1,799,233 $ 1,977,368 $ 646,292 $ 250,000 $ 896,292 TOTAL $ 12,632,633 $ 13,543,412 $ 15,607,991 $ 10,077,681 $ 15,935,386 $ 14,565,614 $ 908,474 $ 15,474,088 Expenditures by Category Expenditures by Department Utilities 12% Misc 4% Capital 2% Debt 0% Transfers 6% Parks and Rec 17% Visitor's Center 2% Library 4% Admin 17% Inspections 3% Courts 2% Maintenance 5% Supplies 4% Police 30% Fire 19% Personnel 67% Streets 6% 11

17 FUND DEPARTMENT DIVISION General Administration Administration EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 951,260 $ 1,100,999 $ 1,197,863 $ 711,990 $ 1,197,863 $ 1,162,259 $ $ 1,162,259 SUPPLIES $ 23,037 $ 29,071 $ 29,500 $ 12,732 $ 29,500 $ 29,500 $ $ 29,500 MAINTENANCE AND REPAIR $ 26,949 $ 56,722 $ 53,800 $ 86,388 $ 53,800 $ 26,000 $ $ 26,000 UTILITIES/PROFESSIONALSERVICES $ 521,192 $ 620,977 $ 705,751 $ 470,812 $ 705,751 $ 555,500 $ $ 555,500 OTHER MISCELLANEOUS SERVICES $ 286,046 $ 243,961 $ 301,300 $ 161,928 $ 326,300 $ 299,300 $ 141,100 $ 440,400 CAPITAL OUTLAY $ 134,936 $ $ 12,000 $ $ 12,000 $ $ 149,000 $ 149,000 FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ 383,706 $ 197,665 $ 77,630 $ 55,294 $ 77,630 $ 83,650 $ 250,000 $ 333,650 TOTAL $ 2,327,126 $ 2,249,395 $ 2,377,844 $ 1,499,144 $ 2,402,844 $ 2,156,209 $ 540,100 $ 2,696,309 12

18 FUND DEPARTMENT DIVISION General Development Inspections EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 196,015 $ 212,461 $ 287,854 $ 177,056 $ 287,854 $ 315,592 $ $ 315,592 SUPPLIES $ 7,468 $ 9,661 $ 8,600 $ 6,259 $ 8,600 $ 9,100 $ $ 9,100 MAINTENANCE AND REPAIR $ 1,093 $ 1,917 $ 8,500 $ 1,814 $ 8,500 $ 3,000 $ $ 3,000 UTILITIES/PROFESSIONALSERVICES $ 24,813 $ 28,939 $ 29,500 $ 16,792 $ 29,500 $ 36,800 $ $ 36,800 OTHER MISCELLANEOUS SERVICES $ 2,376 $ 1,944 $ 2,800 $ 2,518 $ 2,800 $ 2,800 $ $ 2,800 CAPITAL OUTLAY $ $ $ 16,000 $ 16,199 $ 16,000 $ $ $ FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ 1,490 $ 17,914 $ 17,914 $ 11,942 $ 17,914 $ 8,813 $ $ 8,813 TOTAL $ 233,255 $ 272,836 $ 371,168 $ 232,580 $ 371,168 $ 376,105 $ $ 376,105 13

19 FUND DEPARTMENT DIVISION General Fire Department Fire and EMS EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 1,836,503 $ 1,939,351 $ 2,037,268 $ 1,275,420 $ 2,037,268 $ 2,175,042 $ 62,183 $ 2,237,225 SUPPLIES $ 120,859 $ 112,384 $ 131,905 $ 68,253 $ 131,905 $ 136,295 $ 3,300 $ 139,595 MAINTENANCE AND REPAIR $ 110,599 $ 114,313 $ 154,660 $ 85,788 $ 154,660 $ 143,250 $ $ 143,250 UTILITIES/PROFESSIONALSERVICES $ 94,079 $ 114,735 $ 119,422 $ 80,516 $ 119,422 $ 123,422 $ $ 123,422 OTHER MISCELLANEOUS SERVICES $ 47,349 $ 39,447 $ 50,250 $ 47,977 $ 50,250 $ 60,400 $ 2,000 $ 62,400 CAPITAL OUTLAY $ 27,337 $ 33,306 $ 56,200 $ $ 56,200 $ $ 64,326 $ 64,326 FINANCE PAYMENTS $ 104,923 $ 104,923 $ 104,898 $ 59,700 $ 104,898 $ 78,698 $ $ 78,698 TRANSFERS/MISCELLANEOUS $ 4,904 $ 59,455 $ 36,172 $ 26,785 $ 36,172 $ 38,330 $ $ 38,330 TOTAL $ 2,346,553 $ 2,517,915 $ 2,690,775 $ 1,644,439 $ 2,690,775 $ 2,755,437 $ 131,809 $ 2,887,246 14

20 FUND DEPARTMENT DIVISION General Administration Municipal Court EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 163,181 $ 175,600 $ 174,349 $ 114,985 $ 174,349 $ 242,655 $ $ 242,655 SUPPLIES $ 6,865 $ 6,129 $ 7,200 $ 4,741 $ 7,200 $ 7,200 $ $ 7,200 MAINTENANCE AND REPAIR $ 1,887 $ 611 $ 6,188 $ 1,402 $ 6,188 $ 1,000 $ $ 1,000 UTILITIES/PROFESSIONALSERVICES $ 50,592 $ 61,207 $ 146,375 $ 64,758 $ 146,375 $ 101,375 $ $ 101,375 OTHER MISCELLANEOUS SERVICES $ 1,920 $ 1,646 $ 1,920 $ 1,723 $ 1,920 $ 1,920 $ $ 1,920 CAPITAL OUTLAY $ $ 5,330 $ 27,522 $ 28,961 $ 27,522 $ $ 15,000 $ 15,000 FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ 1,031 $ 1,125 $ 1,125 $ 1,650 $ 1,125 $ 1,125 $ $ 1,125 TOTAL $ 225,476 $ 251,648 $ 364,679 $ 218,220 $ 364,679 $ 355,275 $ 15,000 $ 370,275 15

21 FUND DEPARTMENT DIVISION General Public Works Streets EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 307,047 $ 337,012 $ 352,527 $ 209,869 $ 352,527 $ 364,130 $ $ 364,130 SUPPLIES $ 28,368 $ 37,382 $ 37,500 $ 29,077 $ 37,500 $ 41,000 $ $ 41,000 MAINTENANCE AND REPAIR $ 88,741 $ 66,452 $ 79,600 $ 68,742 $ 79,600 $ 99,600 $ $ 99,600 UTILITIES/PROFESSIONALSERVICES $ 126,683 $ 105,165 $ 115,000 $ 84,130 $ 115,000 $ 115,000 $ $ 115,000 OTHER MISCELLANEOUS SERVICES $ 10,426 $ 8,922 $ 11,000 $ 9,603 $ 11,000 $ 11,000 $ $ 11,000 CAPITAL OUTLAY $ $ 34,739 $ 24,000 $ 21,225 $ 92,000 $ $ $ FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ 643,645 $ 612,751 $ 814,214 $ 930,143 $ 1,028,214 $ 347,199 $ $ 347,199 TOTAL $ 1,204,910 $ 1,202,423 $ 1,433,841 $ 1,352,789 $ 1,715,841 $ 977,929 $ $ 977,929 16

22 FUND DEPARTMENT DIVISION General Police Police EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 2,995,377 $ 3,312,866 $ 3,621,775 $ 2,103,195 $ 3,621,775 $ 3,824,858 $ 84,100 $ 3,908,958 SUPPLIES $ 126,674 $ 140,106 $ 139,050 $ 84,199 $ 139,050 $ 147,550 $ 2,165 $ 149,715 MAINTENANCE AND REPAIR $ 135,678 $ 190,932 $ 231,300 $ 122,720 $ 251,695 $ 148,000 $ 5,000 $ 153,000 UTILITIES/PROFESSIONALSERVICES $ 209,105 $ 202,830 $ 217,250 $ 119,119 $ 217,250 $ 215,500 $ 4,600 $ 220,100 OTHER MISCELLANEOUS SERVICES $ 33,092 $ 34,135 $ 34,500 $ 28,293 $ 34,500 $ 34,500 $ $ 34,500 CAPITAL OUTLAY $ 21,135 $ $ $ $ $ $ 102,500 $ 102,500 FINANCE PAYMENTS $ 70,570 $ 77,614 $ 17,508 $ $ 17,508 $ $ $ TRANSFERS/MISCELLANEOUS $ 10,083 $ 113,943 $ 110,699 $ 79,139 $ 110,699 $ 118,699 $ $ 118,699 TOTAL $ 3,601,714 $ 4,072,426 $ 4,372,082 $ 2,536,665 $ 4,392,477 $ 4,489,107 $ 198,365 $ 4,687,472 17

23 FUND DEPARTMENT DIVISION General Administration Library EXPENDITURES Actual Actual Budget YTD Actual Budget Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 373,529 $ 414,863 $ 449,129 $ 283,096 $ 449,129 $ 478,520 $ $ 478,520 SUPPLIES $ 55,064 $ 85,458 $ 63,400 $ 56,257 $ 63,400 $ 64,100 $ $ 64,100 MAINTENANCE AND REPAIR $ 4,539 $ 3,657 $ 6,350 $ 5,245 $ 6,350 $ 8,824 $ $ 8,824 UTILITIES/PROFESSIONALSERVICES $ 41,560 $ 56,294 $ 69,200 $ 42,514 $ 69,200 $ 81,610 $ $ 81,610 OTHER MISCELLANEOUS SERVICES $ 2,720 $ 2,183 $ 3,200 $ 2,707 $ 3,200 $ 3,200 $ $ 3,200 CAPITAL OUTLAY $ $ $ $ $ $ $ $ FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ $ $ 1,500 $ 1,000 $ 1,500 $ 1,500 $ $ 1,500 TOTAL $ 477,412 $ 562,455 $ 592,779 $ 390,819 $ 592,779 $ 637,754 $ $ 637,754 18

24 FUND DEPARTMENT DIVISION General Administration Visitor's Center EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 118,530 $ 124,009 $ 162,596 $ 106,406 $ 162,596 $ 180,322 $ $ 180,322 SUPPLIES $ 9,998 $ 11,398 $ 17,900 $ 3,566 $ 17,900 $ 17,900 $ $ 17,900 MAINTENANCE AND REPAIR $ 20,841 $ 34,320 $ 10,700 $ 7,021 $ 10,700 $ 7,200 $ $ 7,200 UTILITIES/PROFESSIONALSERVICES $ 9,823 $ 16,314 $ 30,900 $ 9,753 $ 30,900 $ 30,900 $ $ 30,900 OTHER MISCELLANEOUS SERVICES $ 4,200 $ 4,104 $ 6,300 $ 3,904 $ 6,300 $ 6,300 $ $ 6,300 CAPITAL OUTLAY $ $ $ $ $ $ $ $ FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ 1,375 $ 575 $ 200 $ 1,913 $ 200 $ 1,500 $ $ 1,500 TOTAL $ 164,767 $ 190,720 $ 228,596 $ 132,562 $ 228,596 $ 244,122 $ $ 244,122 19

25 FUND DEPARTMENT DIVISION General PARS Recreation EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 813,104 $ 879,224 $ 970,031 $ 513,259 $ 970,031 $ 1,031,743 $ $ 1,031,743 SUPPLIES $ 75,219 $ 63,265 $ 69,000 $ 32,726 $ 69,000 $ 71,500 $ $ 71,500 MAINTENANCE AND REPAIR $ 90,128 $ 101,770 $ 97,000 $ 53,811 $ 97,000 $ 101,500 $ $ 101,500 UTILITIES/PROFESSIONALSERVICES $ 471,397 $ 399,389 $ 560,000 $ 283,013 $ 560,000 $ 575,250 $ $ 575,250 OTHER MISCELLANEOUS SERVICES $ 7,711 $ 6,229 $ 6,400 $ 5,459 $ 6,400 $ 6,900 $ $ 6,900 CAPITAL OUTLAY $ $ 44,894 $ 67,500 $ 61,217 $ 67,500 $ $ 18,200 $ 18,200 FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ 2,979 $ 8,627 $ 658,881 $ 659,565 $ 658,881 $ 4,375 $ $ 4,375 TOTAL $ 1,460,538 $ 1,503,399 $ 2,428,812 $ 1,609,050 $ 2,428,812 $ 1,791,268 $ 18,200 $ 1,809,468 20

26 FUND DEPARTMENT DIVISION General PARS Parks EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ 406,729 $ 431,708 $ 476,383 $ 276,695 $ 476,383 $ 491,557 $ $ 491,557 SUPPLIES $ 21,218 $ 21,532 $ 16,750 $ 16,768 $ 16,750 $ 21,500 $ $ 21,500 MAINTENANCE AND REPAIR $ 142,585 $ 200,880 $ 185,500 $ 122,931 $ 185,500 $ 203,000 $ $ 203,000 UTILITIES/PROFESSIONALSERVICES $ 15,465 $ 14,221 $ 18,500 $ 8,531 $ 18,500 $ 19,500 $ $ 19,500 OTHER MISCELLANEOUS SERVICES $ 4,541 $ 3,534 $ 5,250 $ 4,685 $ 5,250 $ 5,750 $ $ 5,750 CAPITAL OUTLAY $ $ 19,750 $ $ $ $ $ 5,000 $ 5,000 FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ 344 $ 28,569 $ 45,033 $ 31,802 $ 45,033 $ 41,101 $ $ 41,101 TOTAL $ 590,882 $ 720,194 $ 747,416 $ 461,413 $ 747,416 $ 782,408 $ 5,000 $ 787,408 21

27 WATER AND WASTEWATER SUMMARY

28 WATER AND WASTEWATER REVENUE SUMMARY OPERATING REVENUE ACTUAL FY ACTUAL FY BUDGET FY FYTD 5/13/2013 ESTIMATED FY BASELINE FY USE OF EXCESS RESERVES PROPOSED FY Metered Water Charges 2,404,973 2,504,962 2,600,000 1,547,181 2,680,309 2,894,734 2,894,734 Wastewater Charges 1,003,658 1,170,386 1,100, ,932 1,252,313 1,352,498 1,352,498 Water Penalties 59,971 59,623 50,000 35,401 53,101 60,000 60,000 Water Connection Fees 22,300 26,950 20,000 35,200 52,800 50,000 50,000 Reconnect Charges 5,851 9,300 5,000 4,825 5,000 5,000 5,000 Tower Rental 47,144 51,218 47,000 34,284 51,000 51,000 51,000 Miscellaneous 292, ,170 10,000 7,770 10,000 10,000 31,000 41,000 General Fund Transfer 247, , , , , , ,090 Economic Development Corporation Contribution 700, , , , , , ,000 Interest Income TOTAL WATER FUND REVENUE 4,783,963 4,919,532 4,599,683 2,884,394 4,897,686 5,266,072 31,000 5,297,072 22

29 WATER SERVICE Meter Charge: Current Rates: Meter Charge: Proposed Rates: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/83/4* $ /83/4* $ $ $ /2 $ /2 $ $ $ $ $ $ $ $ 1, $ 1, $ 1, $ 1, $ 2, $ 2, Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 05 tgals $ 05 tgals $ 510 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 6.28 Over 25 tgals $ 6.54 Over 25 tgals $

30 WASTEWATER SERVICE Meter Charge: Current Rates: Meter Charge: Proposed Rates: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/83/4* $ /83/4* $ $ $ /2 $ /2 $ $ $ $ $ $ $ $ $ $ 1, $ 1, $ 2, $ 2, Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 05 tgals $ 05 tgals $ 510 tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ tgals $ 6.19 Over 25 tgals $ 5.35 Over 25 tgals $ 6.19 Residential wastewater is capped at 10 tgals 24

31 WATER AND WASTEWATER EXPENDITURES BY CATEGORY Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget Supplemental SALARIES, WAGES, AND BENEFITS $ 894,142 $ 960,809 $ 1,004,778 $ 650,855 $ 1,004,778 $ 1,104,939 $ $ 1,104,939 SUPPLIES $ 59,532 $ 56,341 $ 59,900 $ 36,794 $ 59,900 $ 62,900 $ $ 62,900 MAINTENANCE AND REPAIR $ 2,247,100 $ 2,162,006 $ 2,051,900 $ 1,315,655 $ 2,651,900 $ 2,768,500 $ 6,000 $ 2,774,500 UTILITIES/PROFESSIONAL SERVICES $ 149,396 $ 149,333 $ 148,100 $ 91,486 $ 148,100 $ 164,500 $ $ 164,500 OTHER MISCELLANEOUS SERVICES $ 11,624 $ 10,990 $ 13,200 $ 10,990 $ 13,200 $ 13,200 $ $ 13,200 CAPITAL OUTLAY $ 41,863 $ 19,024 $ 15,000 $ 4,321 $ 15,000 $ $ 25,000 $ 25,000 FINANCE PAYMENTS $ 572,377 $ 611,628 $ 611,694 $ 133,315 $ 613,850 $ 616,468 $ $ 616,468 TRANSFERS/MISCELLANEOUS $ 400,106 $ 485,446 $ 517,480 $ 284,965 $ 523,598 $ 494,138 $ $ 494,138 TOTAL $ 4,376,140 $ 4,455,577 $ 4,422,052 $ 2,528,381 $ 5,030,326 $ 5,224,645 $ 31,000 $ 5,255,645 Debt 12% Expenditures by Category Transfers 9% Personnel 21% Utilities 3% Maintenance 3% Supplies 1% Water Purchases 23% WW Treatment 27% Misc/Capital 1% 25

32 WATER AND WASTEWATER FUND EXPENDITURE SUMMARY EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget Supplemental SALARIES, WAGES, AND BENEFITS Regular Payroll $ 664,743 $ 709,883 $ 723,102 $ 480,032 $ 723,102 $ 792,132 $ $ 792,132 Overtime $ 18,351 $ 18,166 $ 22,000 $ 13,484 $ 22,000 $ 25,000 $ $ 25,000 Longevity $ 3,710 $ 4,430 $ 5,150 $ 4,430 $ 5,150 $ 5,870 $ $ 5,870 Incentive Pay $ 3,900 $ 3,900 $ 3,900 $ 3,900 $ 3,900 $ 5,100 $ $ 5,100 Employee Retirement $ 83,141 $ 88,998 $ 101,422 $ 57,326 $ 101,422 $ 115,747 $ $ 115,747 FICA $ 41,887 $ 46,096 $ 47,880 $ 30,357 $ 47,880 $ 51,342 $ $ 51,342 Medicare $ 9,796 $ 10,800 $ 11,198 $ 7,118 $ 11,198 $ 12,007 $ $ 12,007 Unemployment Compensation $ 2,411 $ 872 $ 1,212 $ 872 $ 1,212 $ 1,212 $ $ 1,212 Worker's Compensation $ 8,356 $ 8,131 $ 10,866 $ 8,131 $ 10,866 $ 11,593 $ $ 11,593 Employee Insurance $ 57,847 $ 69,533 $ 78,048 $ 45,205 $ 78,048 $ 84,936 $ $ 84,936 SALARIES, WAGES, AND BENEFITS $ 894,142 $ 960,809 $ 1,004,778 $ 650,855 $ 1,004,778 $ 1,104,939 $ $ 1,104,939 SUPPLIES Office Supplies $ 3,088 $ 2,997 $ 3,000 $ 1,529 $ 3,000 $ 3,000 $ $ 3,000 Fuel Supplies $ 38,817 $ 33,005 $ 34,000 $ 21,788 $ 34,000 $ 34,000 $ $ 34,000 Food Supplies $ 176 $ 270 $ 500 $ 132 $ 500 $ 500 $ $ 500 Wearing Apparel $ 4,244 $ 5,984 $ 5,500 $ 3,127 $ 5,500 $ 5,500 $ $ 5,500 Motor Vehicle Supplies $ 157 $ 56 $ 200 $ 14 $ 200 $ 200 $ $ 200 Small Tools and Supplies $ 3,723 $ 3,528 $ 4,000 $ 1,892 $ 4,000 $ 5,000 $ $ 5,000 Janitorial Supplies $ 162 $ 494 $ 200 $ $ 200 $ 200 $ $ 200 Medical Supplies $ 5,042 $ 5,877 $ 8,000 $ 5,577 $ 8,000 $ 8,000 $ $ 8,000 Traffic Markers & Supplies $ 1,701 $ $ 500 $ $ 500 $ 500 $ $ 500 Other Supplies $ 2,422 $ 4,130 $ 4,000 $ 2,735 $ 4,000 $ 6,000 $ $ 6,000 SUPPLIES $ 59,532 $ 56,341 $ 59,900 $ 36,794 $ 59,900 $ 62,900 $ $ 62,900 MAINTENANCE AND REPAIR Land Maintenance $ 267 $ 678 $ 500 $ 302 $ 500 $ 500 $ $ 500 Building & Structural Maintenance $ 14,335 $ 9,830 $ 31,400 $ 6,203 $ 31,400 $ 15,000 $ $ 15,000 Motor Vehicle Maintenance $ 4,956 $ 9,752 $ 7,000 $ 4,029 $ 7,000 $ 7,000 $ $ 7,000 Machinery, Tools & Equipment Maint. $ 15,762 $ 15,155 $ 17,000 $ 15,155 $ 17,000 $ 25,000 $ $ 25,000 Instruments & Apparatus Maint. $ 1,804 $ 3,976 $ 1,000 $ 52 $ 1,000 $ 1,000 $ $ 1,000 Furniture, Fixture & Office Equip. $ 322 $ 1,943 $ 4,000 $ 1,818 $ 4,000 $ 4,000 $ $ 4,000 Sanitary Sewer System $ 11,813 $ 19,078 $ 20,000 $ 10,147 $ 20,000 $ 20,000 $ $ 20,000 Water Mains and Hydrants Maintenance $ 54,094 $ 46,309 $ 60,000 $ 43,579 $ 60,000 $ 60,000 $ $ 60,000 Resevoir and Standpipe Maintenance $ 2,128,963 $ 2,041,161 $ 1,900,000 $ 1,227,512 $ 2,500,000 $ 2,625,000 $ 6,000 $ 2,631,000 Lift Stations and Force Maintenance $ 14,784 $ 14,124 $ 11,000 $ 6,858 $ 11,000 $ 11,000 $ $ 11,000 MAINTENANCE AND REPAIR $ 2,247,100 $ 2,162,006 $ 2,051,900 $ 1,315,655 $ 2,651,900 $ 2,768,500 $ 6,000 $ 2,774,500 26

33 WATER AND WASTEWATER FUND EXPENDITURE SUMMARY EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget Supplemental UTILITIES/PROFESSIONALSERVICES Telephone $ 16,310 $ 19,747 $ 19,000 $ 12,420 $ 19,000 $ 19,000 $ $ 19,000 Postage $ 11,176 $ 10,391 $ 13,000 $ 8,341 $ 13,000 $ 13,000 $ $ 13,000 Hire of Equipment $ 2,689 $ 3,642 $ 3,000 $ 2,283 $ 3,000 $ 3,000 $ $ 3,000 Special Services $ 64,246 $ 68,709 $ 55,000 $ 40,964 $ 55,000 $ 70,000 $ $ 70,000 Advertising $ 1,759 $ 2,488 $ 2,000 $ $ 2,000 $ 2,000 $ $ 2,000 Conventions, School & Travel $ 4,100 $ 4,823 $ 5,600 $ 4,098 $ 5,600 $ 6,000 $ $ 6,000 Rentals $ $ $ 500 $ $ 500 $ 500 $ $ 500 Electricity $ 46,983 $ 37,705 $ 48,000 $ 21,704 $ 48,000 $ 48,000 $ $ 48,000 Gas $ 2,133 $ 1,828 $ 2,000 $ 1,676 $ 2,000 $ 3,000 $ $ 3,000 UTILITIES/PROFESSIONALSERVICES $ 149,396 $ 149,333 $ 148,100 $ 91,486 $ 148,100 $ 164,500 $ $ 164,500 OTHER MISCELLANEOUS SERVICES Departmental Insurance $ 10,879 $ 9,733 $ 11,000 $ 9,733 $ 11,000 $ 11,000 $ $ 11,000 Dues and Subscriptions $ 745 $ 1,257 $ 2,000 $ 1,257 $ 2,000 $ 2,000 $ $ 2,000 Miscellaneous $ $ $ 200 $ $ 200 $ 200 $ $ 200 OTHER MISCELLANEOUS SERVICES $ 11,624 $ 10,990 $ 13,200 $ 10,990 $ 13,200 $ 13,200 $ $ 13,200 CAPITAL OUTLAY Buildings and Structures $ 4,125 $ $ $ $ $ $ $ Machinery, Tools and Equipment $ $ $ 15,000 $ $ 15,000 $ $ $ Instruments and Apparatus $ 37,738 $ 19,024 $ $ 4,321 $ $ $ 25,000 $ 25,000 CAPITAL OUTLAY $ 41,863 $ 19,024 $ 15,000 $ 4,321 $ 15,000 $ $ 25,000 $ 25,000 FINANCE PAYMENTS Principal and Interest $ 28,755 $ 28,755 $ 28,756 $ 21,566 $ 28,756 $ 28,756 $ $ 28,756 Debt $ 543,622 $ 582,873 $ 582,938 $ 111,749 $ 585,094 $ 587,712 $ $ 587,712 FINANCE PAYMENTS $ 572,377 $ 611,628 $ 611,694 $ 133,315 $ 613,850 $ 616,468 $ $ 616,468 TRANSFERS/MISCELLANEOUS Transfer to Vehicle Replacement fund $ $ 47,402 $ 70,638 $ 31,601 $ 70,638 $ 70,638 $ $ 70,638 Franchise Fee to City $ 169,990 $ 187,361 $ 186,250 $ 106,242 $ 200,480 $ 210,750 $ $ 210,750 G&A Charge $ 228,283 $ 218,683 $ 208,592 $ 145,789 $ 200,480 $ 210,750 $ $ 210,750 Transfer to Computer Replacement fund $ 1,833 $ 2,000 $ 2,000 $ 1,333 $ 2,000 $ 2,000 $ $ 2,000 Transfer to Water Construction fund $ $ 30,000 $ 50,000 $ $ 50,000 $ $ $ TRANSFERS/MISCELLANEOUS $ 400,106 $ 485,446 $ 517,480 $ 284,965 $ 523,598 $ 494,138 $ $ 494,138 TOTAL $ 4,376,140 $ 4,455,577 $ 4,422,052 $ 2,528,381 $ 5,030,326 $ 5,224,645 $ 31,000 $ 5,255,645 27

34 OTHER FUND SUMMARIES

35 SANITATION UTILITY REVENUE SUMMARY OPERATING REVENUE ACTUAL FY ACTUAL FY BUDGET FY FYTD 5/13/2013 ESTIMATED FY BASELINE FY USE OF EXCESS RESERVES PROPOSED FY Excess bulk dropoff fees 1,690 1,705 1, ,500 1,500 1,500 General Fund Transfer 50,000 45,000 45,000 30,000 45,000 40,000 40,000 TOTAL SANITATION FUND REVENUE 51,690 46,705 46,500 30,565 46,500 41,500 41,500 28

36 FUND DEPARTMENT DIVISION Sanitation Sanitation Sanitation EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ $ $ $ $ $ $ $ SUPPLIES $ $ $ $ $ $ $ $ MAINTENANCE AND REPAIR $ $ $ $ $ $ $ $ UTILITIES/PROFESSIONALSERVICES $ 34,167 $ 26,440 $ 41,500 $ 14,974 $ 40,000 $ 40,000 $ $ 40,000 OTHER MISCELLANEOUS SERVICES $ $ $ $ $ $ $ $ CAPITAL OUTLAY $ $ $ $ $ $ $ $ FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ $ $ $ $ $ $ $ TOTAL $ 34,167 $ 26,440 $ 41,500 $ 14,974 $ 40,000 $ 40,000 $ $ 40,000 29

37 COMPUTER REPLACEMENT REVENUE SUMMARY OPERATING REVENUE ACTUAL FY ACTUAL FY BUDGET FY FYTD 5/13/2013 ESTIMATED FY BASELINE FY USE OF EXCESS RESERVES PROPOSED FY Transfer from Operating Funds 28,927 35,875 43,825 27,883 43,825 43,825 43,825 Miscellaneous Revenue TOTAL COMPUTER FUND REVENUE 28,927 35,875 43,825 27,883 43,825 43,825 43,825 30

38 FUND DEPARTMENT DIVISION Computer Replacement Fund Administration Administration EXPENDITURES Actual Actual Budget YTD Actual Estimated Baseline Capital and Proposed Budget /31/ Supplemental SALARIES, WAGES, AND BENEFITS $ $ $ $ $ $ $ $ SUPPLIES $ $ $ $ $ $ $ $ MAINTENANCE AND REPAIR $ $ $ $ $ $ $ $ UTILITIES/PROFESSIONALSERVICES $ $ $ $ $ $ $ $ OTHER MISCELLANEOUS SERVICES $ $ $ $ $ $ $ $ CAPITAL OUTLAY $ 5,770 $ 46,653 $ 39,000 $ 19,869 $ 39,000 $ 43,900 $ $ 43,900 FINANCE PAYMENTS $ $ $ $ $ $ $ $ TRANSFERS/MISCELLANEOUS $ $ $ $ $ $ $ $ TOTAL $ 5,770 $ 46,653 $ 39,000 $ 19,869 $ 39,000 $ 43,900 $ $ 43,900 31

39 COMPUTER PURCHASE REPLACEMENT SCHEDULE DEPT. LIFE YR DESCRIPTION FORM FACTOR NOTES Every year (4 years) General Fund Administration 6, Accountant I Desktop 1, Accountant II/ HR Desktop 1, Accounting/Admin Clerk Desktop 1, Director of Fiscal Desktop 1, City Manager Desktop 1, City Secretary Desktop 1, I.T. Manager Desktop 1, I.T. Technician Desktop 1, Marketing Manager Desktop 1, Permit Clerk Desktop 1, Receptionist Desktop 1, City Secretary ipad Tablet 1, IT Analyst ipad Tablet 1, CityMgr ipad Tablet 1, Director of Fiscal Tablet 1,000 RVCM 1, RVCM Office Desktop 1, RVCM Desk 1 Desktop 1, RVCM Desk 2 Desktop 1, RVCM Manager Desktop 1,500 City Council 1, Ward 1a ipad 1, Ward 1b ipad 1, Ward 2a ipad 1, Ward 2b ipad 1, Ward 3a ipad 1, Ward 3b ipad 1, Mayor ipad 1,000 32

40 COMPUTER PURCHASE REPLACEMENT SCHEDULE DEPT. LIFE YR DESCRIPTION FORM FACTOR NOTES Every year (4 years) Building Inspection 1, Code Enforcement Officer 1 Desktop 1, Code Enforcement Officer 2 Desktop 1, Planner Notebook 2, Senior Building Inspector Desktop 1,500 Fire 10, Day Room 1 Desktop 1, Day Room 2 Desktop 1, Day Room 3 Desktop 1, Deputy Chief Desktop 1, FD Admin Assistant Desktop 1, Fire Chief Desktop 1, Fire Marshall Desktop/WS 1, Intern Office Desktop 1, Lt Office Desktop 1, Toughbook 1 Toughbook 3, Toughbook 2 Toughbook 3, Chief Laptop Notebook 1, Dpty Chief Laptop Notebook 1, Fire Marshall Notebook 1, StormSiren Desktop 1,500 Library 1, Director Desktop 1, Asst. Director Desktop 1, Cataloging Desktop 1, Children's Librarian Desktop 1, Teen Library Desktop 1, Processing Station Desktop 1, Circulation 1 Desktop 1, Circulation 2 Desktop 1, Circulation 3 Desktop 1,500 33