Proposed Budget & Plan Of Municipal Services

Transcription

1 Proposed Budget & Plan Of Municipal Services

2 In compliance with Section (b) of the Texas Local Government Code, the following statement is required: "This budget will raise more total property taxes than last year's budget by $68,591 or 1.87%, and of that amount $20,950 is tax revenue to be raised from new property added to the tax roll this year."

3 (11-15/3) NOTICE OF 2016 TAX YEAR PROPOSED PROPERTY TAX RATE FOR A tax rate of $.6596 per $100 valuation has been proposed for adoption by the governing body of. the City of Jacksonville This rate exceeds the lower of the effective or rollback tax rate, and state law requires that two public hearings be held by the governing body before adopting the proposed tax rate. The governing body of the City of Jacksonville proposes to use revenue attributable to the tax rate increase for the purpose of. funding increases to medical insurance expenses PROPOSED TAX RATE $.6596 per $100 PRECEDING YEAR S TAX RATE $.6596 per $100 EFFECTIVE TAX RATE $.6475 per $100 ROLLBACK TAX RATE $.6893 per $100 The effective tax rate is the total tax rate needed to raise the same amount of property tax revenue for the City of Jacksonville from the same properties in both the 2015 tax year and the 2016 tax year. The rollback tax rate is the highest tax rate that the City of Jacksonville may adopt before voters are entitled to petition for an election to limit the rate that may be approved to the rollback rate. YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS FOLLOWS: property tax amount = ( rate ) x ( taxable value of your property ) / 100 For assistance or detailed information about tax calculations, please contact: J. L. Flowers City of Jacksonville tax assessor-collector P.O.Box494,Rusk,Texas info@cherokeecad.net You are urged to attend and express your views at the following public hearings on the proposed tax rate: First Hearing: August 23, 2016, 6:00 pm at. Norman Center, 526 E Commerce, Jacksonville, Tx Second Hearing: September 13, 2016, 6:00 pm at. Norman Center, 526 E Commerce, Jacksonville, Tx

4 FOR FISCAL YEAR CITY COUNCIL DICK STONE MAYOR JEFF SMITH MAYOR PRO-TEM, DISTRICT 2 HUBERT ROBINSON DISTRICT 1 RANDY GORHAM DISTRICT 3 ANN CHANDLER DISTRICT 4 CITY MANAGER CITY SECRETARY FINANCE DIRECTOR MO RAISSI GREG LOWE ROXANNA MARTIN

5 Table of Contents GENERAL INFORMATION SECTION... 1 Organizational Chart... 2 Expenditures Classification Glossary... 3 Property Tax Historical Information... 8 Salary Step for Police Personnel... 9 Salary Step for Fire / EMS Personnel Employee Certification Program CONSOLIDATED BUDGET SUMMARY SECTION All Funds Budget Summary Budget Summary by Fund Budget Summary by Expenditure Classification All Funds - Expenditure Summary by Line Item GENERAL FUND General Fund Summary General Fund Revenue Detail Non Department Expenditures General Government Department Expenditures City Council Department Expenditures Administration Department Expenditures Municipal Court Department Expenditures City Secretary Department Expenditures Finance Department Expenditures Human Resources Department Expenditures Police Department Expenditures Fire & EMS Department Expenditures Code Enforcement Department Expenditures Animal Control Department Expenditures Street Department Expenditures Library Department Expenditures Parks & Recreation Department Expenditures Norman Center Department Expenditures... 74

6 Cemetery Department Expenditures Texana Museum Department Expenditures SPECIAL REVENUS FUNDS Special Revenue Funds Summary Court Technology Fund Court Security Fund Court Child Safety Fund Fire LEOSE Fund Police LEOSE Fund Police State Seizure Fund Police Federal Seizure Fund ENTERPRISE FUNDS Utility Fund Utility Fund Summary Utility Fund Revenue Detail Non Department Expenditures Administration Expenditures Water Production Expenditures Water Distribution & Maintenance Expenditures Water Treatment Expenditures Wastewater Collection & Maintenance Expenditures Utility Billing Expenditures Lake Fund Lake Fund Summary Lake Fund Revenue Detail Lake Fund Expenditures Sanitation Fund Sanitation Fund Summary Sanitation Fund Revenue Detail Sanitation Fund Expenditures OTHER FUNDS... War Memorial Fund War Memorial Fund Summary

7 War Memorial Fund Revenue Detail War Memorial Fund Expenditures Beautification Fund Beautification Fund Summary Beautification Fund Revenue Detail Beautification Fund Expenditures Debt Service Fund Debt Requirements Debt Service Fund Summary Debt Service Fund Revenue Detail Debt Service Fund Expenditures Total Debt Obligation MIS Fund MIS Fund Summary MIS Fund Revenue Detail MIS Fund Expenditures Hotel / Motel Occupancy Tax Fund Hotel / Motel Occupancy Tax Fund Summary Hotel / Motel Occupancy Tax Fund Revenue Detail Hotel / Motel Occupancy Tax Fund Expenditures Grant Fund Grant Fund Summary Grant Fund Revenue Detail Grant Fund Expenditures General Capital Projects Fund General Capital Projects Fund Summary General Capital Projects Fund Revenue Detail General Capital Projects Fund Expenditures Utility Capital Projects Fund Utility Capital Projects Fund Summary Utility Capital Projects Fund Revenue Detail Utility Capital Projects Fund Expenditures

8 CAPITAL REQUEST SUMMARY

9 GENERAL INFORMATION SECTION 1

10 2

11 EXPENDITURE CLASSIFICATION GLOSSARY ACCOUNT TITLE DESCRIPTION OF ACCOUNTS NOTES & EXAMPLES PERSONNEL SERVICES (51000) All costs necessary to receive employee services SUPERVISION Salaries and wages of persons having supervisory authority OPERATIONAL Salaries and wages of all other full-time employees LONGEVITY Payments based on number of months of service to City SALARY PREMIUM Annual payment to full-time employees PERMANENT PART-TIME Salaries and wages for part-time employees SUMMER PART-TIME Payments to employees for temporary summer work SEASONAL POOL PART0TIME Payments to employees for seasonal swimming pool lifeguard CERTIFICATION Payments to employees for certification in a particular field of work OVERTIME Payments to employees for overtime hours worked SCHEDULED OVERTIME Payments to employees for regular scheduled work hours legally required to be paid at overtime rates CONTRACT LABOR Payments to non-employees for labor AUTO ALLOWANCE Compensation for use of personal automobile OTHER ALLOWANCES Compensation for other expenditures FICA City's portion of Social Security TMRS City's portion of Texas Municipal Retirement System EMPLOYEE HEALTH CARE COST City's portion of health insurance & other health related costs DENTAL INSURANCE City's portion of dental insurance LIFE INSURANCE City's portion of life insurance EMPLOYEE TESTING Expenditures for pre-employment screenings, drug testing or other employee testing WORKER'S COMPENSATION Insurance for on the job injury UNEMPLOYMENT Reimbursement to state for unemployment benefits for former employees CONTRACTUAL SEVERANCE Payments to fulfill contractual obligations EMPLOYMENT ADVERTISING Advertising to recruit new applicants for employment OTHER EMPLOYEE COSTS All other employee costs not otherwise designated SUPPLIES (52000) Items consumed in and having a life of less than one year and those items costing less than $2,000 regardless of life OFFICE SUPPLIES Pens, pencils, paper, stationary and other office supplies & equipment ANIMAL CARE SUPPLIES Supplies used at the shelter for daily animal care FOOD Meals and refreshments for staff, council and board meetings PLAQUES & AWARDS Cost of awards for employees ANIMAL FOOD Cost of Food for Animals WEARING APPAREL Uniforms and cleaning for City employees 3

12 EXPENDITURE CLASSIFICATION GLOSSARY ACCOUNT TITLE DESCRIPTION OF ACCOUNTS NOTES & EXAMPLES PROTECTIVE CLOTHING Any clothing, boots, or wearable items used for personal protection BOTANICAL Plants, planting and landscaping material MOTOR VEHICLE FUEL Gasoline or diesel for city vehicles MINOR TOOLS & EQUIPMENT Hand tools, shovels, water hose, flashlights, batteries, etc CHEMICALS Chlorine, mosquito spray, foam, etc F/F FOAM Fire Fighting Foam STREET SIGNS Material for signs for streets and buildings AMBULANCE SUPPLIES Oxygen and medical supplies for ambulances RECREATION SUPPLIES Supplies for public recreation facilities JANITORIAL Cleaning supplies BOOKS Books, magazines, pamphlets, and other materials for library collection MISCELLANEOUS SUPPLIES All other supplies not listed PRINTING All charges for printing of forms and other in-house materials PUBLIC EDUCATION Material for public education FIRE-ARM TRAINING Training for fire arm usage and ammunition PHOTO & FINGERPRINTING Photos, fingerprinting of prisoners, etc. for informational purposes FIRE HOSE/LAB EQUIP & SUPPLIES Fire Hoses & Utility Fund Lab Equip & Supplies PRISONER SUPPORT Meals and other supplies for prisoners Office equipment such as computers, monitors, furniture, appliances OFFICE EQUIPMENT/FURNITURE/FIXTURES valued under $5, MUSEUM Expenditures for museum LAB EQUIP & SUPPLIES Supplies used for testing RESALE GASOLINE For resale at Lake Jacksonville gas pump Only books not meant for permanent shelving Includes many items that have been charged to office supplies in the past. MAINTENANCE (53000) Expenditures to maintain an asset's existing life or usefulness, regardless of cost R/M BUILDINGS/STRUCTURES Repairs to City buildings and structures R/M OFFICE EQUIPMENT Maintenance contracts and repairs R/M RADIO COMMUNICATION Maintenance contracts and repairs R/M MOTOR VEHICLES Maintenance and repairs including oil changes, flats, etc. to licensed vehicles R/M EQUIPMENT/MACHINERY Maintenance and repairs to equipment, including off-road equipment, other than office, radio or motor vehicles R/M STREETS/ALLEYS Resurfacing, patching, etc. 4

13 EXPENDITURE CLASSIFICATION GLOSSARY ACCOUNT TITLE DESCRIPTION OF ACCOUNTS NOTES & EXAMPLES R/M SIDEWALKS/CULVERTS/BRIDGES Repair to structure R/M PARKS Repairs to park facilities except botanicals R/M WATER & WASTEWATER MAINS Service or repair to water or wastewater mains R/M METERS, TAPS & SERVICE CONNECTIONS Service or repair to water and wastewater meters and service connections R/M LIFT STATIONS Service or repair to sewer lift stations R/M WATER WELLS Service or repair to water wells R/M WATER STPRAGE TANKS Service or repair water storage tanks R/M MISCELLANEOUS Service or repair to any item not listed or covered CONTRACTUAL (54000) Expenditures to individuals or firms for services rendered to the city LEASE/RENTAL OF EQUIPMENT Leasing or renting of equipment for city use Includes copiers and postage meters LEASE/RENTAL OF PROPERTY Leasing expense for golf course ACCOUNTING & AUDITING Professional services by outside firms COMMUNICATIONS Telephone, cell phone, pagers, internet service, service and other means of internal or business communication SOFTWARE LEASE & IT SUPPORT Fees for software licenses and support CONTRACT FOR ANIMAL SHELTER Payments to animal shelter for animal control GENERAL FUND ADMINISTRATION Charges for administrative services to Funds other than General Fund SUPPORT OF COMMUNITY SERVICES Donations to community service organizations LEGAL SERVICES Attorney fees, court filing cost, etc ELECTION COSTS All expenditures associated with municipal elections BANK CHARGES Charge by bank for account service CREDIT CARD CHARGES Cost of doing credit card business FEES & PERMITS All charges for fees & permits GROUNDWATER PURCHASES Charges for groundwater purchases INSURANCE-PROP., PLANT, EQUIP. All insurance for city owned equipment, property and liability CONSULTING SERVICES Professional services for experts CONSTRUCTION CONTRACTS Expenses associated with Capital Project construction LEGAL ADVERTISING Legally required notices BILLING & COLLECTION SERVICES Payments to outside agencies for billing of accounts and collection of past due accounts TRAVEL & TRAINING Reimbursement and charges paid by city for employee travel and training EMS TRANSFER MEALS Meals for EMS Technicians on out of town transfers ELECTRICITY Usage charge 5

14 EXPENDITURE CLASSIFICATION GLOSSARY ACCOUNT TITLE DESCRIPTION OF ACCOUNTS NOTES & EXAMPLES CONTRACTUAL (54000) Expenditures to individuals or firms for services rendered to the city NATURAL GAS Usage charge WATER/SEWER & GARBAGE Usage charge MEMBERSHIP DUES Dues and membership for approved organizations PUBLIC COMMUNICATIONS Expenditures to communicate with the public other than legally required and employment advertising Includes Web site APPRAISAL DISTRICT Payments to Cherokee County Appraisal District for tax appraisal SOLID WASTE & SLUDGE DISPOSAL All expenditures for landfill, hauling and disposal VOLUNTEER FIRE FUND Purchase of equipment and training for volunteer firemen VOLUNTEER FIRE PENSION Payments to retired volunteer firemen MISCELLANEOUS SERVICES Small expenditures not otherwise classified Includes water & coffee service CASH OVER/SHORT Cash overages and shortages from receipts LAB SERVICES Payments to outside vendors for lab testing other than employees ENGINEERING SERVICES Professional services not part of a capital project. SUNDRY CHARGES (55000) DEBT SERVICE Bond Interest payments GRANT MATCH City's portion of cost of grant awards DAMAGES AND CLAIMS Liability claims for damage to property and persons not part of city government PAYMENT TO GF IN LIEU OF TAXES Payments from Enterprise Funds to General Fund in lieu of taxes TRANSFER TO MIS Costs for Information Technology expenses One time transfers resulting from use of Debt Service Fund Balance ADDITIONAL TSF TO GF FROM DBT SVC BALto reduce debt service tax TRANSFER TO DEBT SERVICE Transfer of funds to Debt Service Fund TOURISM DEVELOPMENT EXPENSE Payments made to chamber of commerce for tourism advertising PAYING AGENT FEES Amount paid to agent on bond debt DEBT SERVICE (LAKE COLUMBIA) Amount paid for future water supply BAD DEBT EXPENSE Amount charged off for bad debt on A/R accounts DEBT EXPENSE-PRINCIPAL Required payment to retire debt CONTINGENCY Provision for expenditures for unexpected future events 6

15 EXPENDITURE CLASSIFICATION GLOSSARY ACCOUNT TITLE DESCRIPTION OF ACCOUNTS NOTES & EXAMPLES CAPITAL OUTLAY (56000) Expenditures for new assets with a life greater than one year and a cost of more than $5,000; expenditures greater than $5,000 that extend the life of an existing asset or increase it's usefulness. Purchases made in parts should be capitalized as one item, such as expenditures to construct a new facility CAPITAL BLDGS & STRUCTURES Cost incurred for new buildings or additions CAPITAL LAND Purchases or improvements to land such as clearing or leveling CAPITAL MACH & EQUIP Purchases or improvements (to extend life) to machinery or equipment other than motor vehicles CAPITAL WASTEWATER EXTENSION Extension to current system CAPITAL WATER MAINS, METERS, CONNECTIONS Installation of new mains, meters, and tap connections CAPITAL TANKS AND WELLS Capital repair (extension of wells or tanks) or the drilling or construction of new ones CAPITAL MOTOR VEHICLES Automobiles, trucks (road licensed motor equipment) CAPITAL STREETS, ALLEYS & BRIDGES Construction of new infrastructure CAPITAL PARK IMPROVEMENTS Capital improvements to parks not including any structures CAPITAL MISCELLANEOUS Any other capital purchases or improvements not specifically covered CAPITAL LIBRARY BOOKS & MATERIALS Purchase library books for permanent shelving 7

16 THROUGH 2017 ASSESSED CURRENT DELQNT % FY VALUATION RATE TAX LEVY COLLECTIONS ,662, ,840,382 2,779,925 56, % ,902, ,961,497 2,896,241 59, % ,985, ,989,651 2,907, , % ,021, ,055,331 2,939, , % ,650, ,247,220 3,170,715 99, % ,875, ,338,586 3,249,641 71, % ,247, ,371,226 3,301,016 69, % ,150, ,401,485 3,297,270 65, % ,625, ,420,529 3,369, , % ,221, ,421,811 3,333,884 86, % ,559, ,558,932 3,396,468 41, % ,827, ,666,238 * 3,547,548 56, % ,865, ,739,047 ** 3,682, % * 2016 REFLECT PROJECTED ENDING COLLECTIONS. ** 2017 CURRENT COLLECTIONS IS ANTICIPATED AT A 98.5% COLLECTION RATE. 8

17 POLICE DEPARTMENT PAY RATES AND STEPS FOR FY An employee who has qualified for a Step increase will receive the increase on the next pay period. 2% POLICE OFFICERS NEW HIRE OFFICER $ $ SIX MONTH REVIEW AFTER TWO YEARS AFTER FOUR YEARS AFTER SIX YEARS POLICE SERGEANT BEGINNING $ $ AFTER TWO YEARS COMMUNICATIONS OFFICER I STARTING $ $ SIX MONTH REVIEW AFTER TWO YEARS AFTER FOUR YEARS AFTER SIX YEARS COMMUNICATIONS OFFICER II STARTING $ $ SIX MONTH REVIEW AFTER TWO YEARS AFTER FOUR YEARS AFTER SIX YEARS

18 POLICE DEPARTMENT PAY RATES AND STEPS FOR FY An employee who has qualified for a Step increase will receive the increase on the next pay period. 2% COMMUNICATIONS SUPERVISOR STARTING $ $ AFTER TWO YEARS CID SECRETARY RANGE OF TO AFTER SIX YEARS ADMINISTRATIVE ASSISTANT $ $

19 SALARY STEP INCREASES FOR FIRE / EMS PERSONNEL The Salary Step Program for uniformed Fire/EMS personnel, except Department Head, is to recognize personnel for time spent in a specific classification. Example: to receive the Step increase as a Firefighter, employee must have served as a Firefighter for three (3) full years before being eligible for the Step increase. An employee who has qualified for a Step increase will receive the increase on the next pay period. The Firefighters annual salary is based on an average of 2,912 hours of work per year, with 2,669 hours being at regular time and 243 hours of overtime. This equates to aproximtely hour shifts per year. 2% POSITION LENGTH OF SERVICE Introductory Firefighter 6 months or less $ $ Firefighter Under 3 Years Firefighter Over 3 Years Firefighter Over 6 Years Firefighter Over 9 Years Firefighter Over 12 Years Lieutenant Captain

20 EMPLOYEE CERTIFICATION PROGRAM The Employee Certification Program is to recognize designated employee classification who have qualified for certification in their field of specialty. Some certifications are required by law, and others are to benefit the employee and the people they serve. An employee who has qualified to receive remuneration for a certificate as outlined below, will receive the increase on the next pay period. To receive certification pay, the employee must forward their certificate to his/her Department Head, who will prepare the appropriate Personnel Action Form to be processed by Human Resources and Finance. All certification pay must be approved by the City Manager. MAXIMUM FOR ANY COMBINATION OF CERTIFICATES IS $400 PER MONTH. MONTHLY AMOUNT POLICE: ABOVE REQUIREMENTS INTERMEDIATE CERTIFICATE $ 50 ADVANCED CERTIFICATE 75 MASTER CERTIFICATE 100 FIRE: ABOVE REQUIREMENTS INTERMEDIATE CERTIFICATE FF $ 25 ADVANCED CERTIFICATE FF 75 MASTER CERTIFICATE FF 100 INTERMEDIATE CERTIFICATE EMT 75 PARAMEDIC 300 WATER/WASTEWATER: ABOVE REQUIREMENTS "C" CERTIFICATE ABOVE REQUIREMENTS $ 50 "B" CERTIFICATE 75 "A" CERTIFICATE 100 "DOUBLE B" CERTIFICATE 125 "A" & "B" CERTIFICATE 150 "DOUBLE A" CERTIFICATE

21 EMPLOYEE CERTIFICATION PROGRAM MAXIMUM FOR ANY COMBINATION OF CERTIFICATES IS $400 PER MONTH. MONTHLY AMOUNT ALL EMPLOYEES: ABOVE REQUIREMENTS ASSOCIATES DEGREE $ 75 BACHELORS DEGREE 125 MASTERS DEGREE

22 CONSOLIDATED BUDGET SUMMARY SECTION 14

23 BEGINNING FUND BALANCES $ 10,519,662 $ 10,140,335 $ 10,118,553 $ 10,359,001 REVENUES: CITY OF JACKSONVILLE ALL FUNDS BUDGET SUMMARY GENERAL FUND $ 8,472,930 $ 9,544,352 $ 8,724,121 $ 9,208,046 $ 9,710,659 SPECIAL REVENUE FUNDS 24,611 18,109 17,003 27,470 23,964 UTILITY FUND 4,622,252 4,693,579 5,009,531 4,947,586 4,862,751 LAKE JACKSONVILLE FUND 157, , , , ,880 SANITATION FUND 875, , , , ,842 WAR MEMORIAL FUND BEAUTIFICATION FUND 6,892 7,271 5,225 5,225 5,110 DEBT SERVICE FUND 1,264,982 1,196,022 1,120,851 3,451,886 1,052,422 MIS FUND ,149 HOTEL/MOTEL OCCUPANCY TAX FUND 207, , , , ,589 GRANT FUND 256, , ,619 - GF CAPITAL PROJECTS FUND 100, , ,903,500 1,088,677 UF CAPITAL PROJECTS FUND 307,537 6,770 6,800 6,047 6,100 GRAND TOTAL REVENUES $ 16,297,562 $ 17,142,280 $ 16,168,950 $ 21,913,332 $ 18,254,193 15

24 ALL FUNDS BUDGET SUMMARY EXPENDITURES: GENERAL FUND $ 8,844,751 $ 9,273,447 $ 9,997,073 $ 9,377,441 $ 10,595,045 SPECIAL REVENUE FUNDS 15,933 11,510 91,226 77,803 50,167 UTILITY FUND 4,990,535 4,550,469 4,446,382 4,379,645 4,518,425 LAKE JACKSONVILLE FUND 175, , , , ,072 SANITATION FUND 864,357 1,107, , ,219 1,044,949 WAR MEMORIAL FUND 7, , BEAUTIFICATION FUND 5,090 10,855 5,173 5,378 5,100 DEBT SERVICE FUND 1,139,100 1,137,100 1,149,325 3,518,181 1,287,113 MIS FUND ,150 HOTEL/MOTEL OCCUPANCY TAX FUND 101,532 97, , , ,741 GRANT FUND 261, , ,061 - GF CAPITAL PROJECTS FUND - 262,349 1,000,000 1,900,000 1,088,077 UF CAPITAL PROJECTS FUND 271, , , , ,826 GRAND TOTAL EXPENDITURES $ 16,676,888 $ 17,164,062 $ 18,164,132 $ 21,672,884 $ 20,168,665 ENDING FUND BALANCES: $ 10,140,335 $ 10,118,553 $ 10,359,001 $ 8,444,530 16

25 BUDGET SUMMARY BY FUND GENERAL FUND BEGINNING FUND BALANCE $ 3,385,916 $ 3,014,095 $ 3,285,000 $ 3,115,605 REVENUES 8,472,930 9,544,352 8,724,121 9,208,046 9,710,659 EXPENDITURES 8,844,751 9,273,447 9,997,073 9,377,441 10,595,045 ENDING FUND BALANCE $ 3,014,095 $ 3,285,000 $ 3,115,605 $ 2,231,219 SPECIAL REVENUE FUNDS BEGINNING FUND BALANCE $ 255,158 $ 263,836 $ 270,435 $ 220,102 REVENUES 24,611 18,109 17,003 27,470 23,964 EXPENDITURES 15,933 11,510 91,226 77,803 50,167 ENDING FUND BALANCE $ 263,836 $ 270,435 $ 220,102 $ 193,899 17

26 BUDGET SUMMARY BY FUND UTILITY FUND BEGINNING FUND BALANCE $ 2,526,665 $ 2,158,382 $ 2,301,492 $ 2,869,433 REVENUES 4,622,252 4,693,579 5,009,531 4,947,586 4,862,751 EXPENDITURES 4,990,535 4,550,469 4,446,382 4,379,645 4,518,425 ENDING FUND BALANCE $ 2,158,382 $ 2,301,492 $ 2,869,433 $ 3,213,759 LAKE JACKSONVILLE FUND BEGINNING FUND BALANCE $ 123,863 $ 106,155 $ 75,443 $ 270,598 REVENUES 157, , , , ,880 EXPENDITURES 175, , , , ,072 ENDING FUND BALANCE $ 106,155 $ 75,443 $ 270,598 $ 112,406 18

27 BUDGET SUMMARY BY FUND SANITATION FUND BEGINNING FUND BALANCE $ 813,954 $ 824,822 $ 657,925 $ 595,898 REVENUES 875, , , , ,842 EXPENDITURES 864,357 1,107, , ,219 1,044,949 ENDING FUND BALANCE $ 824,822 $ 657,925 $ 595,898 $ 450,791 WAR MEMORIAL FUND BEGINNING FUND BALANCE $ 18,323 $ 10,679 $ 10,676 $ 10,716 REVENUES EXPENDITURES 7, , ENDING FUND BALANCE $ 10,679 $ 10,676 $ 10,716 $ 10,766 19

28 BUDGET SUMMARY BY FUND BEAUTIFICATION FUND BEGINNING FUND BALANCE $ 6,738 $ 8,540 $ 4,956 $ 4,803 REVENUES 6,892 7,271 5,225 5,225 5,110 EXPENDITURES 5,090 10,855 5,173 5,378 5,100 ENDING FUND BALANCE $ 8,540 $ 4,956 $ 4,803 $ 4,813 DEBT SERVICE FUND BEGINNING FUND BALANCE $ 850,245 $ 976,126 $ 1,035,048 $ 968,753 REVENUES 1,264,982 1,196,022 1,120,851 3,451,886 1,052,422 EXPENDITURES 1,139,100 1,137,100 1,149,325 3,518,181 1,287,113 ENDING FUND BALANCE $ 976,126 $ 1,035,048 $ 968,753 $ 734,062 20

29 BUDGET SUMMARY BY FUND MIS FUND BEGINNING FUND BALANCE $ - $ - $ - $ - REVENUES ,149 EXPENDITURES ,150 ENDING FUND BALANCE $ - $ - $ - $ (1) HOTEL/MOTEL OCCUPANCY TAX FUND BEGINNING FUND BALANCE $ 336,433 $ 442,771 $ 574,651 $ 666,899 REVENUES 207, , , , ,589 EXPENDITURES 101,532 97, , , ,741 ENDING FUND BALANCE $ 442,771 $ 574,651 $ 666,899 $ 759,747 21

30 BUDGET SUMMARY BY FUND GRANT FUND BEGINNING FUND BALANCE $ 41,630 $ 37,007 $ 40,959 $ 39,517 REVENUES 256, , ,619 - EXPENDITURES 261, , ,061 - ENDING FUND BALANCE $ 37,007 $ 40,959 $ 39,517 $ 39,517 GF CAPITAL PROJECTS FUND BEGINNING FUND BALANCE $ 153,772 $ 254,419 $ 117,695 $ 121,195 REVENUES 100, , ,903,500 1,088,677 EXPENDITURES - 262,349 1,000,000 1,900,000 1,088,077 ENDING FUND BALANCE $ 254,419 $ 117,695 $ 121,195 $ 121,795 22

31 BUDGET SUMMARY BY FUND UF CAPITAL PROJECTS FUND BEGINNING FUND BALANCE $ 2,006,966 $ 2,043,504 $ 1,744,274 $ 1,475,484 REVENUES 307,537 6,770 6,800 6,047 6,100 EXPENDITURES 271, , , , ,826 ENDING FUND BALANCE $ 2,043,504 $ 1,744,274 $ 1,475,484 $ 571,758 23

32 ALL FUNDS BUDGET SUMMARY BY EXPENDITURE CLASSIFICATION ACTUAL ACTUAL BUDGET ROJECTED ENDIN PROPOSED PERSONNEL SERVICES: GENERAL FUND $ 6,243,553 $ 6,381,939 $ 6,830,800 $ 6,582,461 $ 7,088,625 COURT TECHNOLOGY FUND COURT SECURITY FUND ,662 35,434 COURT CHILD SAFETY FUND FIRE LEOSE FUND POLICE LEOSE FUND POLICE STATE SEIZURE FUND POLICE FEDERAL SEIZURE FUND UTILITY FUND 997, ,550 1,038, ,034 1,079,421 LAKE JACKSONVILLE FUND 54,525 43,853 55,907 49,123 59,062 SANITATION FUND 311, , , , ,779 WAR MEMORIAL FUND BEAUTIFICATION FUND DEBT SERVICE FUND MIS FUND ,005 HOTEL/MOTEL OCCUPANCY TAX FUN GRANT FUND GENERAL FUND CAPITAL PROJECTS UTILITY FUND CAPITAL PROJECTS TOTAL PERSONNEL SERVICES $ 7,606,915 $ 7,670,595 $ 8,265,306 $ 7,874,642 $ 8,647,326 SUPPLIES: GENERAL FUND $ 479,799 $ 514,231 $ 629,876 $ 496,845 $ 587,435 COURT TECHNOLOGY FUND 6,168 5,207 77,769 71,399 - COURT SECURITY FUND , COURT CHILD SAFETY FUND FIRE LEOSE FUND

33 ALL FUNDS BUDGET SUMMARY BY EXPENDITURE CLASSIFICATION ACTUAL ACTUAL BUDGET ROJECTED ENDIN PROPOSED POLICE LEOSE FUND - 3,591 6, POLICE STATE SEIZURE FUND 8, , POLICE FEDERAL SEIZURE FUND 750 1,750 2, UTILITY FUND 173, , , , ,950 LAKE JACKSONVILLE FUND 32,535 27,664 33,650 27,318 27,450 SANITATION FUND 78,546 53,320 75,550 64,910 61,556 WAR MEMORIAL FUND BEAUTIFICATION FUND 5,090 10,855 5,173 5,378 5,100 DEBT SERVICE FUND MIS FUND ,500 HOTEL/MOTEL OCCUPANCY TAX FUN GRANT FUND 10,480 9,177-1,650 - GENERAL FUND CAPITAL PROJECTS UTILITY FUND CAPITAL PROJECTS TOTAL SUPPLIES $ 795,025 $ 796,078 $ 1,028,225 $ 849,369 $ 892,133 REPAIR & MAINTENANCE: GENERAL FUND $ 624,547 $ 569,294 $ 746,468 $ 743,205 $ 708,050 COURT TECHNOLOGY FUND COURT SECURITY FUND COURT CHILD SAFETY FUND FIRE LEOSE FUND POLICE LEOSE FUND POLICE STATE SEIZURE FUND POLICE FEDERAL SEIZURE FUND UTILITY FUND 413, , , , ,950 LAKE JACKSONVILLE FUND 19,082 50,493 28,000 27,500 27,500 SANITATION FUND 79,315 33,667 53,000 57,300 58,000 WAR MEMORIAL FUND 1, ,

34 ALL FUNDS BUDGET SUMMARY BY EXPENDITURE CLASSIFICATION ACTUAL ACTUAL BUDGET ROJECTED ENDIN PROPOSED BEAUTIFICATION FUND DEBT SERVICE FUND MIS FUND HOTEL/MOTEL OCCUPANCY TAX FUN GRANT FUND 159,471 7,068-39,375 - GENERAL FUND CAPITAL PROJECTS UTILITY FUND CAPITAL PROJECTS TOTAL REPAIR & MAINTENANCE: $ 1,297,466 $ 1,105,502 $ 1,370,918 $ 1,454,972 $ 1,335,500 CONTRACTUAL SERVICES: GENERAL FUND $ 1,013,514 $ 985,403 $ 1,149,053 $ 1,080,889 $ 999,361 COURT TECHNOLOGY FUND COURT SECURITY FUND COURT CHILD SAFETY FUND FIRE LEOSE FUND 752-1, POLICE LEOSE FUND POLICE STATE SEIZURE FUND POLICE FEDERAL SEIZURE FUND UTILITY FUND 879, , , , ,715 LAKE JACKSONVILLE FUND 39,665 28,687 32,850 33,383 33,300 SANITATION FUND 163, , , , ,600 WAR MEMORIAL FUND BEAUTIFICATION FUND DEBT SERVICE FUND MIS FUND ,645 HOTEL/MOTEL OCCUPANCY TAX FUN 24,697 9,834 12,000 12,000 12,000 GRANT FUND 52, , ,673 - GENERAL FUND CAPITAL PROJECTS UTILITY FUND CAPITAL PROJECTS TOTAL CONTRACTUAL SERVICES $ 2,174,320 $ 2,227,735 $ 2,306,666 $ 2,843,215 $ 2,325,221 26

35 ALL FUNDS BUDGET SUMMARY BY EXPENDITURE CLASSIFICATION ACTUAL ACTUAL BUDGET ROJECTED ENDIN PROPOSED SUNDRY CHARGES: GENERAL FUND $ 62,991 $ 228,230 $ 356,992 $ 162,610 $ 1,109,012 COURT TECHNOLOGY FUND ,991 COURT SECURITY FUND COURT CHILD SAFETY FUND FIRE LEOSE FUND POLICE LEOSE FUND POLICE STATE SEIZURE FUND POLICE FEDERAL SEIZURE FUND UTILITY FUND 2,526,139 2,168,231 1,550,706 1,538,795 1,609,664 LAKE JACKSONVILLE FUND 29,791 29,792 10,000 10, ,035 SANITATION FUND 231, , , , ,014 WAR MEMORIAL FUND BEAUTIFICATION FUND DEBT SERVICE FUND 1,139,100 1,137,100 1,149,325 3,518,181 1,287,113 MIS FUND HOTEL/MOTEL OCCUPANCY TAX FUN 76,835 87, , , ,741 GRANT FUND - 12, ,363 - GENERAL FUND CAPITAL PROJECTS - 140, UTILITY FUND CAPITAL PROJECTS 271, , , ,000 18,826 TOTAL SUNDRY CHARGES $ 4,337,370 $ 4,647,453 $ 3,730,133 $ 6,164,895 $ 4,733,396 CAPITAL OUTLAY: GENERAL FUND $ 420,347 $ 594,350 $ 283,884 $ 311,431 $ 102,562 COURT TECHNOLOGY FUND COURT SECURITY FUND COURT CHILD SAFETY FUND FIRE LEOSE FUND POLICE LEOSE FUND POLICE STATE SEIZURE FUND POLICE FEDERAL SEIZURE FUND

36 ALL FUNDS BUDGET SUMMARY BY EXPENDITURE CLASSIFICATION ACTUAL ACTUAL BUDGET ROJECTED ENDIN PROPOSED UTILITY FUND , , ,725 LAKE JACKSONVILLE FUND ,725 SANITATION FUND ,000 WAR MEMORIAL FUND 6, BEAUTIFICATION FUND DEBT SERVICE FUND MIS FUND HOTEL/MOTEL OCCUPANCY TAX FUN GRANT FUND 38, GENERAL FUND CAPITAL PROJECTS - 122,349 1,000,000 1,900,000 1,088,077 UTILITY FUND CAPITAL PROJECTS , ,000 TOTAL CAPITAL OUTLAY $ 465,792 $ 716,699 $ 1,462,884 $ 2,485,791 $ 2,235,089 GRAND TOTAL EXPENDITURES FOR ALL FUNDS $ 16,676,888 $ 17,164,062 $ 18,164,132 $ 21,672,884 $ 20,168,665 28

37 ALL FUNDS - EXPENDITURE SUMMARY BY LINE ITEM Personnel Costs SUPERVISION $ 862,090 $ 867,251 $ 972,298 $ 912,955 $ 1,143,584 OPERATIONAL 3,781,841 3,810,569 3,946,831 3,843,440 3,938,620 LONGEVITY 50,992 50,876 55,043 49,969 52,194 SALARY PREMIUM 110, , , , ,415 PART-TIME 105, , , , ,842 SUMMER PART-TIME 12,032 12,557 36,276 13,162 36,709 SEASONAL PART-TIME POOL - 13,545 33,567 28,076 28,076 CERTIFICATION & INCENTIVE PAY 132, , , , ,500 OVERTIME 335, , , , ,441 SCHEDULED OVERTIME 124, , , , ,540 CONTRACT LABOR 80,089 48,001 42, ,636 - AUTO ALLOWANCE 20,000 15,600 15,600 16,800 22,800 OTHER ALLOWANCES 12,660 13,545 14,340 16,647 16,440 FICA 411, , , , ,547 TMRS 604, , , , ,833 PENSION EXPENSE - 81, EMPLOYEE HEALTH CARE COST 784, , , ,868 1,097,161 DENTAL INSURANCE 34,459 35,878 43,879 37,008 43,535 LIFE INSURANCE 2,465 2,108 2,878 2,107 2,858 EMPLOYEE TESTING 6,016 7,688 7,615 7,911 7,310 WORKER'S COMPENSATION 114, , , , ,571 UNEMPLOYMENT 7,480 9,448-2,145 6,150 EMPLOYMENT ADVERTISING 6,234 3,333 5,600 2,202 1,000 OTHER EMPLOYEE COSTS 7,556 5,635 8,300 3,479 3,200 CONTRA WAGE EXPENSE (56) - Total Personnel Costs $ 7,606,915 $ 7,670,595 $ 8,265,306 $ 7,874,642 $ 8,647,326 Supplies Costs OFFICE SUPPLIES $ 52,076 $ 49,937 $ 61,675 $ 57,888 $ 61,050 ANIMAL CARE SUPPLIES - 2,584 5,000 2,584 3,000 FOOD 12,869 13,671 16,050 14,739 17,300 29

38 ALL FUNDS - EXPENDITURE SUMMARY BY LINE ITEM PLAQUES & AWARDS ,055 1,400 ANIMAL FOOD - 1,457 4,000 1,457 5,000 WEARING APPAREL 44,209 64,544 70,150 61,542 72,900 PROTECTIVE CLOTHING 23,136 16,181 22,250 22,246 10,000 BOTANICAL 2,794 6,871 6,250 4,829 4,850 MOTOR VEHICLE FUEL 306, , , , ,370 EMS SUPPLIES EXPENDITURES 67,548 97, , ,668 87,786 AMBULANCE SUPPLIES 23,981 38,563 51,299 44,819 55,800 CHEMICALS 118, , , , ,100 POLICE LEOSE EXPENSES - 3,591 6, POLICE STATE SEIZURE EXPENSES 8, , ANIMAL SHELTER DONATION EXPEN POLICE FED SEIZURE EXPENSES 750 1,750 2, FIRE FIGHTING FOAM ,300 3,281 1,000 STREET SIGNS 8,375 1,991 7,200 8,175 9,500 OXYGEN SUPPLIES 6,911 4,030 6,600 4,447 7,000 RECREATION SUPPLIES 3,153 3,483 4,250 4,514 2,000 JANITORIAL 21,809 31,360 31,100 26,538 27,900 NON-ASSET BOOKS 1, LIBRARY GRANT EXPENDITURES 389 7, MISCELLANEOUS 14,855 11,322 16,575 13,322 14,925 PRINTING 1,781 3,494 3,950 4,417 6,120 PUBLIC EDUCATION 1,731 1,998 2,200 1,969 2,450 FIRE ARM TRAINING 6,058 8,549 12,100 8,117 8,000 PHOTO & FINGERPRINTING 925 2,314 2,850 2,300 3,050 FIRE HOSE 8,093 7,081 9,100 9,130 7,640 PRISONER SUPPORT ,600 OFFICE EQUIP FURNITURE & FIXT 28,634 38,274 26,862 58,431 60,250 LAB EQUIPMENT & SUPPLIES 2,079 2,220 2,000 2,000 2,000 COURT TECHNOLOGY EXPENSES 6,168 5,207 77,769 71,399 - COURT SECURITY EXPENSES ,

39 ALL FUNDS - EXPENDITURE SUMMARY BY LINE ITEM RESALE GASOLINE 20,788 19,097 20,000 20,000 20,000 Total Supplies Costs $ 795,025 $ 796,078 $ 1,028,225 $ 849,369 $ 892,133 R/M Costs R/M BUILDINGS & STRUCTURES $ 92,958 $ 273,357 $ 285,043 $ 270,311 $ 219,350 R/M OFFICE EQUIPMENT 4,319 5,165 10,950 4,200 4,300 R/M RADIO COMMUNICATION 4,060 9,662 8,025 10,098 7,250 R/M MOTOR VEHICLES 144, , , , ,000 R/M EQUIPMENT & MACHINERY 253, , , , ,250 R/M STREETS & ALLEYS 454, , , , ,000 R/M SIDEWALKS CULVERTS BRIDGES 44,333 21,615 38,000 80,000 50,000 R/M PARKS 29,464 25,987 39,300 36,300 21,500 R/M WATER & WASTEWATER MAINS 129, , , , ,000 R/M METERS TAPS SVC CONNECTS 78,262 18,393 40,000 40,050 40,000 R/M LIFT STATIONS 17,852 34,697 37,500 35,000 35,550 R/M WATER WELLS 41,127 63,269 54,000 54,000 43,800 R/M WATER STORAGE TANKS - 62,900 70,000 70,000 80,000 R/M MISCELLANEOUS 2,702 1,201 1,600 1,100 1,500 Total R/M Costs $ 1,297,466 $ 1,105,502 $ 1,370,918 $ 1,454,972 $ 1,335,500 Contractual Costs LEASE/RENTAL OF EQUIPMENT $ 26,912 $ 61,358 $ 59,686 $ 59,770 $ 47,666 LEASE/RENTAL OF PROPERTY , ,000 - ACCOUNTING & AUDITING 44,100 46,500 46,850 48,790 48,805 GENERAL ADMINISTRATION 14,769 26,602-20,000 - COMMUNICATIONS 58,694 75,863 71,541 67,259 78,645 SOFTWARE LEASE & IT SUPPORT 85,319 86,230 97,975 95, ,445 CONTRACT FOR ANIMAL SHELTER 75,641 12, CONTRACT FOR CITY POOL 8,

40 ALL FUNDS - EXPENDITURE SUMMARY BY LINE ITEM VETERINARY SERVICES - 1,466 5, ,000 SUPPORT OF COMMUNITY SERVICES 25,631 7,944 14,700 14,700 14,700 LEGAL SERVICES 107, , , , ,000 ELECTION COSTS 3,780 4,172 5, ,000 BANK CHARGES ,278 1,300 CREDIT CARD CHARGES 28,040 32,397 26,350 30,696 30,700 FEES & PERMITS 40,837 41,970 52,000 52,000 52,000 GROUNDWATER PURCHASES 15,537 18,489 25,000 20,000 35,000 INSURANCE-PROP.,PLANT,EQUIP. 114, , , , ,977 BENEFIT ADMINISTRATION - - 5,000 1,100 1,250 CONSULTING SERVICES 4,121 7,984 9,500 5,000 10, HOMEOWNER GRANT EXPENSE 14, , ,867 1,000 LEGAL ADVERTISING 2,364 2,459 3,800 3,377 4,300 BILLING & COLLECTION SERVICES 110, , , , ,042 A & M FIRE SCHOOL TRAINING 43,607 51,992 65,500 63,367 74,743 ELECTRICITY 764, , , , ,808 NATURAL GAS 12,636 13,251 16,925 11,991 13,835 WATER/SEWER & GARBAGE 92,185 69, , , ,025 MEMBERSHIP DUES 16,561 16,486 23,960 18,711 19, HOMEOWNER PUBLIC COMM 5,345 4,998 9,000 12,031 8,250 APPRAISAL DISTRICT 79,451 78,805 92,000 81, ,593 SOLID WASTE & SLUDGE DISPOSAL 230, , , , ,500 VOLUNTEER FIRE FUND VOLUNTEER FIRE PENSION 6,999 6,799 7,000 4,999 7,000 MISCELLANEOUS SERVICES 18,578 8,617 12,600 10,688 19,900 CASH OVER/SHORT (12) LAB SERVICES 75,488 42,015 50,000 54,266 61,000 ENGINEERING SERVICES 47,763 20,285 17,500 88,950 22,500 Total Contractual Costs $ 2,174,320 $ 2,227,735 $ 2,306,666 $ 2,843,215 $ 2,325,221 32

41 ALL FUNDS - EXPENDITURE SUMMARY BY LINE ITEM Sundry Costs GRANT MATCH $ 48,977 $ 805 $ 66,000 $ 45,000 $ - DAMAGES & CLAIMS 22,882 23,153 40,500 17,090 32,246 TRANSFER TO GENERAL FUND 1,648,250 2,040,000 1,648,250 1,648,250 1,855,771 TRANSFER TO CAPITAL PROJECT UF 300, TSF TO CITY HALL BLDG-GEN - 125, TRANSFER OF FUNDS - 144, , ,906 TSF OUT DSHS GRANT REVENUE - 12, TRANSFER TO MIS ,149 TSF OUT DOJ BVP GRANT REVENUE TRANSFER TO DEBT SERVICE 150, , TOURISM DEVELOPMENT EXPENSE 63,448 74,198 99,995 99,995 99,995 TRANS TO FD 82 CAPT PROJ 100, , ,997 TRANSFER TO UTILITY FUND 271, , , ,000 - DEBT SERVICE (LAKE COLUMBIA) - - 5,706 5,705 5,706 DEBT EXPENSE - PRINCIPAL - 88, , , ,513 CONTINGENCY 13,078-25,000-25,000 DEPRECIATION EXPENSE 578, , GO REFUNDING BONDS 2010 PRIN 475, , , , ,000 GO REFUNDING BONDS 2010 INT 162, , ,375 94,075 43,525 BOND ISSUANCE COST ,500 - PAY TO REFUNDED ESCROW AGENT ,279,855 - GO REFUNDING BOND 2011 PRIN 400, , , , ,000 GO REFUNDING BOND 2011 INT 96,725 88,725 80,825 80,825 69,725 GO REFUNDING BOND 2016 PRINCI ,000 30,000 GO REFUNDING BOND 2016 INTERE ,376 39, CERTIFICATES OF OBLIGATI , CERTIFICATES OF OBLIGATI ,362 33

42 ALL FUNDS - EXPENDITURE SUMMARY BY LINE ITEM INTEREST EXPENSE 579 8,207 4,400 7,322 5,000 GF PAYING AGENT FEES 875 1,500 1,625 2,550 3,000 UF PAYING AGENT FEES GF REPORTING/COMPLIANCE COSTS 1,750 1,750 3,500 8,000 8,000 UF REPORTING/COMPLIANCE COSTS 1,750 1, BAD DEBT EXPENSE 1,193 16, Total Sundry Costs $ 4,337,370 $ 4,647,453 $ 3,730,133 $ 6,164,895 $ 4,733,396 Capital Outlay BUILDINGS-CITY HALL $ 21,628 $ 129,394 $ 1,000,000 $ 1,900,000 $ 146,500 CAPITAL MACHINERY & EQUIPMENT 62, , , , ,997 WATER SYSTEM IMPROVEMENTS , ,000 CAPITAL SEWER IMPROVEMENTS ,000 CAPITAL MOTOR VEHICLES 332, , , , ,255 CAPITAL PARK IMPROVEMENTS 7, ,000 CAPITAL MISCELLANEOUS ,832 LIBRARY BOOKS & MATERIALS 42,046 43,001 42,505 42,505 47,505 Total Capital Outlay Costs $ 465,792 $ 716,699 $ 1,462,884 $ 2,485,791 $ 2,235,089 Total Expenditures for All Funds $ 16,676,888 $ 17,164,062 $ 18,164,132 $ 21,672,884 $ 20,168,665 34

43 GENERAL FUND The general fund is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund. The ending fund balance for FY 2015/2016 and the beginning fund balance for FY 2016/2017 are estimated based on budgeted revenue & expense. 35

44 GENERAL FUND SUMMARY BEGINNING FUND BALANCE $ 3,385,916 $ 3,014,095 $ 3,285,000 $ 3,115,605 REVENUES BY TYPE: TAXES 4,532,660 4,749,038 4,710,921 4,896,296 5,147,830 FRANCHISE FEES 782, , , , ,000 LICENSES & PERMITS 53,136 46,306 40,100 50,510 51,610 MUNICIPAL COURT 275, , , , ,393 FEES 210, , , , ,701 SALES & INCOME 805, , , ,614 1,177,282 MISCELLANEOUS 65,668 40,144 37,000 20,258 20,500 TRANSFERS 1,746,637 2,510,403 1,670,250 1,944,897 1,888,343 TOTAL REVENUES BY TYPE 8,472,930 9,544,352 8,724,121 9,208,046 9,710,659 EXPENDITURES BY DEPARTMENT: NON DEPARTMENT 779 5,708-6, ,299 GENERAL GOVERNMENT 325, , , , ,287 CITY COUNCIL 6,737 16,285 14,160 24,007 21,058 ADMINISTRATION 384, , , , ,228 MUNICIPAL COURT 158, , , , ,717 CITY SECRETARY 81,848 83,495 87,144 79,432 92,880 FINANCE 379, , , , ,594 HUMAN RESOURCES ,311 77,937 96,583 POLICE 2,658,354 2,745,511 2,885,542 2,707,925 2,906,335 FIRE & EMS 2,483,561 2,928,967 2,851,440 2,693,686 2,675,333 CODE ENFORCEMENT 309, , , , ,592 ANIMAL CONTROL 130, , , , ,953 STREETS 1,010, , ,966 1,024,702 1,063,974 LIBRARY 339, , , , ,767 PARKS & RECREATION 395, , , , ,889 NORMAN CENTER 38,149 49,940 64,088 56,069 42,820 CEMETERY 124,752 73, , , ,435 TEXANA MUSEUM 17,881 21,786 32,505 22,871 41,301 TOTAL EXPENDITURES BY DEPARTMENT 8,844,751 9,273,447 9,997,073 9,377,441 10,595,045 EXPENDITURES BY TYPE: PERSONNEL SERVICES 6,243,553 6,381,939 6,830,800 6,582,461 7,088,625 SUPPLIES 479, , , , ,435 REPAIR & MAINTENANCE 624, , , , ,050 CONTRACTUAL SERVICES 1,013, ,403 1,149,053 1,080, ,361 SUNDRY 62, , , ,610 1,109,012 CAPITAL OUTLAY 420, , , , ,562 TOTAL EXPENDITURES BY TYPE 8,844,751 9,273,447 9,997,073 9,377,441 10,595,045 ENDING FUND BALANCE $ 3,014,095 $ 3,285,000 $ 3,115,605 $ 2,231,219 36

45 GENERAL FUND REVENUE SOURCES TRANSFERS 19% MISCELLANEOUS 0% SALES & INCOME 12% TAXES 53% FEES 3% MUNICIPAL COURT 3% FRANCHISE FEES 9% LICENSES & PERMITS 1% 37

46 GENERAL FUND EXPENDITURES BY DEPARTMENT PARKS & RECREATION 4% LIBRARY 4% CEMETERY 1% NORMAN CENTER 0% TEXANA MUSEUM 0% NON DEPARTMENT 9% GENERAL GOVERNMENT 3% CITY COUNCIL 0% ADMINISTRATION 4% STREETS 10% ANIMAL CONTROL 2% CODE ENFORCEMENT 3% MUNICIPAL COURT 2% CITY SECRETARY 1% FINANCE 4% HUMAN RESOURCES 1% FIRE & EMS 25% POLICE 27% 38

47 GENERAL FUND EXPENDITURES BY TYPE SUNDRY 10% CAPITAL OUTLAY 1% CONTRACTUAL SERVICES 9% REPAIR & MAINTENANCE 7% SUPPLIES 6% PERSONNEL SERVICES 67% 39

48 GENERAL FUND REVENUE DETAIL GENERAL FUND REVENUE CURRENT ROLL M & O PROP TAX 2,282,273 2,410,998 2,464,921 2,467,197 2,672, PRIOR ROLL M & O PROPERTY TAX 23,094 29,659 38,000 38,000 38, PENALTY & INTEREST 50,228 41,054 40,000 43,285 45, SALES TAX 2,158,022 2,250,943 2,150,000 2,329,509 2,374, SALES TAX PAYABLE DISCOUNT BEVERAGE TAX 19,043 16,384 18,000 17,955 18,000 Subtotal: 4,532,660 4,749,038 4,710,921 4,896,296 5,147, ONCOR ELECTRIC DELIVERY 496, , , , , CENTERPOINT ENERGY 109, , , , , VERIZON 25,688 29,506 26,000 27,587 28, SUDDENLINK COMMUNICATIONS 151, , , , , SANITATION CONTRACT FEES ,000 74,954 75,000 Subtotal: 782, , , , , CRIME PREVENTION DONATIONS 3,106 1,300 1, BUILDING & ZONING PERMITS 24,126 23,174 17,000 22,559 23, MECHANICAL PERMITS 4,936 3,540 2,500 5,030 5, OUTDOOR BURNING PERMITS GAS & PLUMBING PERMITS 8,581 8,060 8,000 9,860 10, VENDOR PERMITS 1,275 1,425 1,000 2,109 2, ELECTRICAL PERMITS & LICENSES 8,052 7,898 9,000 9,216 9, MISCELLANEOUS PERMITS BID/CONTRACT DOCUMENT FEE BEER & WINE PERMIT-BQ BEER & WINE PERMIT-BG 1, Subtotal: 53,136 46,306 40,100 50,510 51, MUNICIPAL COURT 161, , , , , MISCELLANEOUS COURT REVENUE COURT JUDICIAL ADMIN FUND 1,353 1,476 1,200 1,309 1, COURT ADMINISTRATION FEES 112, , , , ,000 Subtotal: 275, , , , ,393 40

49 GENERAL FUND REVENUE DETAIL LANDFILL FEES 163, , , , , AMBULANCE MEMBERSHIP FEES 24,328 22,398 25,500 25,030 40, INDUSTRIAL PARK RENTAL 5,140-2,000 2,368 2, EMS SB102 RESTRICTED REVENUE ANIMAL SHELTER REVENUE ,090 13, LIBRARY DAILY REVENUE 17,915 20,334 20,000 22,368 22, POLICE DONATIONS REVENUE LIBRARY BOOK DONATIONS Subtotal: 210, , , , , INCOME FROM OTHER SOURCES - 5, INSURANCE PROCEEDS 16,173 38, INTEREST INCOME 9,040 8,724 7,000 14,990 15, TSF IN INCOME FROM GRANTS ANIMAL SHELTER DONATIONS - 3, ANIMAL SHELTER REVENUE - 2, CEMETERY LOTS 15,450 12,000 10,000 13,810 14, RECREATION REVENUE - 8,409 7,000 8,200 8, REVENUE FROM DONATIONS DESIGNATED DONATIONS REBATES & DISCOUNTS ,682 21, S A NORMAN ACTIVITY CENTER REV 17,784 14,457 15,000 17,147 17, SOCCER ASSOCIATION FEES 2, , AMBULANCE FEES 744, , , ,607 1,100,000 Subtotal: 805, , , ,614 1,177, INCOME FROM OTHER SOURCES 3, , SALE OF CAPITAL VEHICLES 14,620-5, GASOLINE CARD DISCOUNT/REBATE 4,014 4,104 3,000 2,379 2, MISCELLANEOUS REVENUE 43,194 35,685 25,000 17,879 18,000 Subtotal: 65,668 40,144 37,000 20,258 20, TSF FROM HOTEL/MOTEL FUND 13,387 13,181 22,000 13,284 13, ADDITIONAL TSF FROM W&S FUND 1,530,000 1,530,000 1,530,000 1,530,000 1,530, TSF IN FEMA GRANT REVENUE , TRANSFER FROM FUND , , , , , TRANSFER FROM FUND 30 10,000 10,000 10,000 10, , LOAN PROCEEDS 85, , TRANSFER IN DONATIONS - 4, TSF IN DSHS GRANT REVENUE - 12, TRANSFER FROM CAPITAL PROJECTS - 140, ,826 Subtotal: 1,746,637 2,510,403 1,670,250 1,944,897 1,888,343 TOTAL GENERAL FUND REVENUE $ 8,472,930 $ 9,544,352 $ 8,724,121 $ 9,208,046 $ 9,710,659 41

50 NON DEPARTMENT EXPENDITURES SUMMARY PERSONNEL SERVICES SUPPLIES REPAIR AND MAINTENANCE CONTRACTUAL SERVICES ,278 1,300 SUNDRY CHARGES 779 5,708-5, ,999 CAPITAL OUTLAY TOTAL NON DEPARTMENT EXPENDITUR $ 779 $ 5,708 $ - $ 6,375 $ 970,299 CITY OF JACKSONVILLE NON DEPARTMENT EXPENDITURES DETAIL BANK CHARGES ,278 1,300 Subtotal: ,278 1, TRANSFER OF FUNDS , TRANSFER TO MIS , INTEREST EXPENSE 579 5,687-5,097 5, BAD DEBT EXPENSE Subtotal: 779 5,708-5, ,999 TOTAL NON DEPARTMENT EXPENDITURES $ 779 $ 5,708 $ - $ 6,375 $ 970,299 42

51 GENERAL GOVERNMENT DEPARTMENT EXPENDITURES SUMMARY PERSONNEL SERVICES 52,225 49,554 54,745 43,378 51,112 SUPPLIES 3,762 2,660 3,200 2,500 2,500 REPAIR AND MAINTENANCE 5,716 1,050 6,000 6,000 1,050 CONTRACTUAL SERVICES 201, , , , ,625 SUNDRY CHARGES 62, , ,979 45,000 25,000 CAPITAL OUTLAY TOTAL GEN GOVT EXPENDITURES $ 325,397 $ 364,358 $ 498,058 $ 294,058 $ 273,287 43

52 GENERAL GOVERNMENT EXPENDITURES DETAIL EMPLOYEE HEALTH CARE COST 50,398 48,172 53,545 41,593 49, OTHER EMPLOYEE COSTS 1,827 1,381 1,200 1,785 1,200 Subtotal: 52,225 49,554 54,745 43,378 51, OFFICE SUPPLIES FOOD MISCELLANEOUS 3,530 1,874 2,500 2,500 2,500 Subtotal: 3,762 2,660 3,200 2,500 2, R/M BUILDINGS & STRUCTURES 5,716 1,050 6,000 6,000 1,050 Subtotal: 5,716 1,050 6,000 6,000 1, ACCOUNTING & AUDITING 23,999 25,194 25,000 26,190 26, SOFTWARE LEASE & IT SUPPORT 3, ,100 2, SUPPORT OF COMMUNITY SERVICES 934-4,700 4,700 4, LEGAL SERVICES 107, , , , , INSURANCE-PROP.,PLANT,EQUIP. 56,680 53,692 57,684 54,488 54, SPECIAL SERVICES 6, LEGAL ADVERTISING TRAVEL & TRAINING , ELECTRICITY - 3,211-5,455 5, MEMBERSHIP DUES 2,412 2,447 2,600 2,447 2, MISCELLANEOUS SERVICES Subtotal: 201, , , , , GRANT MATCH 48, ,000 45, TRANSFER OF FUNDS , CONTINGENCY 13,078-25,000-25, TSF TO CITY HALL BLDG-GEN - 125, Subtotal: 62, , ,979 45,000 25,000 TOTAL GENERAL GOVERNMENT EXPENDITURES $ 325,397 $ 364,358 $ 498,058 $ 294,058 $ 273,287 44