West County EMS and Fire Protection District

Transcription

1 West County EMS and Fire Protection District St. Louis County, Missouri Annual Budget Document Fiscal Year 2013 January 1, 2013 through December 31, 2013 West County EMS & Fire Protection District Document

2 WEST COUNTY EMS & FIRE PROTECTION DISTRICT ANNUAL BUDGET DOCUMENT FOR THE FISCAL YEAR January 1, 2013 through December 31, Henry Avenue, Manchester, Missouri Phone: (636) Fax: (636) West County EMS & Fire Protection District Document

3 WEST COUNTY EMS & FIRE PROTECTION DISTRICT PRINCIPAL OFFICIALS BOARD OF DIRECTORS Richard Rognan, Chairman Robert Levine, Secretary Matthew Miller, Treasurer CHIEF OF EMS & FIRE SERVICES Ernie Rhodes, III ASSISTANT CHIEF Jeff Sadtler DEPUTY CHIEFS Dave Frazier Jr. Tim Dorsey BATTALION CHIEFS Kelly Grassmuck Raymond White Steve Yawitz West County EMS & Fire Protection District Document

4 MISSION STATEMENT As professional firefighters, paramedics and emergency medical technicians, our duty is to provide quality, timely and professional emergency services to those who live-in, work-in, or visit our District and contractual areas. We will safeguard and preserve life and property against the elements of fire, accident and disaster. We will be proficient in fire prevention, suppression and pre-hospital emergency care. We will inform and educate the residents of our District and contractual areas with regards to health and safety issues. Respect for those we serve and our employees is paramount. VISION STATEMENT To become a model EMS and Fire Protection District that will seize change as an opportunity to further its commitment to prepare our resources for the 21 st century. To enhance our services to meet or exceed the ever changing needs of our citizens. West County EMS & Fire Protection District Document

5 WEST COUNTY EMS & FIRE PROTECTION DISTRICT 2013 ANNUAL BUDGET MESSAGE The Board of Directors of the understands fiscal responsibility and the need for good accounting practices and responsibility. The enclosed 2013 fiscal year budget for the is the product of detailed internal reviews by the Administration at the direction of the Board of Directors. This budget when adopted will serve as the financial guide for Budget Process Preliminary budgets for all District Funds are drafted upon receipt of initial property assessment valuations from St. Louis County for the current tax year. Statutory and Constitutional tests are applied to proposed District tax rates. A public hearing is held regarding the proposed tax rates to be presented to the Board of Directors. Via Resolution, the Board of Directors establishes the tax rates to be levied for the District s General Fund, Ambulance Fund, Dispatch Fund, Debt Service Fund and Pension Fund. Tax rates established by Resolution are submitted to the Missouri State Auditor s office for verification and certification. Tax rates as certified by the Missouri State Auditor s office are submitted to the St. Louis County Collector of Revenue, the District s designated tax assessor-collector, for the calculation and billing of property taxes. Draft budgets for the General Fund, Ambulance Fund, Dispatch Fund, Debt Service Fund, Pension Fund and Capital Projects Fund are presented to the Board of Directors at a series of open work sessions for review and comments. Each draft fund budget includes two prior years of actual data, the current year original budget, estimated current year actual results and projected revenues and expenditures for the new fiscal year. Draft budgets for all Funds are submitted to the Board of Directors at an open regular Board meeting for review and consideration. The Board of Directors approves the final budgets for all Funds for the new fiscal year. West County EMS & Fire Protection District Message (Page 1 of 9)

6 General Fund The general fund is the District s primary operating fund, which accounts for all the financial resources and the legally authorized activities of the District except those required to be accounted for in other specialized funds. General Fund Revenue Assessed property valuations for the District increased by 0.72% over the past year ($743,877,144 in tax year 2012 compared to $738,528,655 in tax year 2011). This small increase was anticipated due to the current state of the economy resulting in leveling property valuation trends in the State of Missouri and the Nation in general. The detailed tax rates levied in tax year 2012 (used for the fiscal year 2013 budget) are $ for residential, $ for agricultural, $ for commercial and $ for personal property. The detailed tax rates levied in tax year 2011 (primarily used for the fiscal year 2012 budget) were $ for residential, $ for agricultural, $ for commercial and $ for personal property. General fund revenues related to the Manchester Highlands TIF are estimated to be $32,899 in fiscal year The City of Town & Country service area revenue increased by $20,482. The increase represents the General Fund s share of the contract with the City of Town & Country. The District s other contract service area revenues remained flat based upon the assessed valuations. Permit fee revenue is expected to remain flat based on the number of construction permits anticipated to be processed by the District s Fire Prevention Division and revenue sharing with the City of Town and Country. Projected investment income for 2013 is expected to decrease by $15,000 due to the general decline in market rates and conditions. The District s revenue from a communications tower lease at 123 Henry Avenue will increase to $18, as per the contractual agreement. West County EMS & Fire Protection District Message (Page 2 of 9)

7 General Fund Expenditures The salaries category is projected to increase by $162,655 for fiscal year 2013; a significant portion of the increase is due to annual step increases for employees less than 5 years of service and the agreement between the District and Bargaining Unit. Total supplies expenditures are projected to increase overall by $12,840 mainly related to SCBA related expenses. The cost of contractual services is budgeted to increase by $190,511, primarily due to anticipated increases in vehicle and building maintenance, training, professional services and election fees. Firehouse rental expenditures reflect an increase of $1,481 in accordance with the District s lease agreement with the City of Town & Country. Capital expenditures for the 2013 budget will remain at zero as all capital purchases have been allocated to the Capital Projects Fund. General Fund Fund Balance The General Fund undesignated fund balance as of December 31, 2013, is projected to be $4,099,327 or % of budgeted annual operating expenditures. West County EMS & Fire Protection District Message (Page 3 of 9)

8 AMBULANCE FUND The ambulance fund is a special revenue fund used to account for the proceeds of a special tax levy restricted for ambulance operations as well as fees charged and expenditures incurred to provide ambulance services. Ambulance Fund Revenue Assessed property valuations for the District increased by 0.72% over the past year ($743,877,144 in tax year 2012 compared to $738,528,655 in tax year 2011). The detailed tax rates levied in tax year 2012 (used for the fiscal year 2013 budget) are $ for residential, $ for agricultural, $ for commercial and $ for personal property. The detailed tax rates levied in tax year 2011 (used for the fiscal year 2012 budget) are $ for residential, $ for agricultural, $ for commercial and $ for personal property. Based on related property valuations, ambulance fund revenues related to the Manchester Highlands TIF are estimated to be $13,589 in fiscal year The City of Town & Country service area revenue increased by $8,704. The increase represents the Ambulance Fund s share of the contract with the City of Town & Country. The District s other contract service area revenues remained the same based upon the assessed valuations. Based on current projections, overall ambulance billings are projected to decrease by $23,000. West County s resident and non-resident ambulance billings are projected to decrease by $30,000, while the resident ambulance billings for the City of Town and Country services are projected to remain consistent. Delinquent collections are projected to increase by $7,000. Projected investment income for 2013 is expected to decrease by $3,500 due to the general decline in market rates and conditions. West County EMS & Fire Protection District Message (Page 4 of 9)

9 Ambulance Fund Expenditures The salaries category is projected to decrease by $94,875 for fiscal year 2013; a significant portion of the decrease is due 2012 retirements and the agreement between the District and Bargaining Unit. Total supplies expenditures are projected to increase overall by $3,940 mainly related to fuel and supply expenses. Contractual services are projected to increase by $39,747 mainly related to increases in training, professional services and insurance premiums. Ambulance Fund Fund Balance The Ambulance Fund balance as of December 31, 2013, is projected to be $1,685,680 or 54.0% of budgeted annual operating expenditures. West County EMS & Fire Protection District Message (Page 5 of 9)

10 DISPATCH FUND The dispatch fund is a special revenue fund used to account for taxes received and expenditures incurred by the District to participate in a centralized dispatch service. Dispatch Fund Revenue Assessed property valuations for the District increased by 0.72% over the past year ($743,877,144 in tax year 2012 compared to $738,528,655 in tax year 2011). The detailed tax rates levied in tax year 2012 (used for the fiscal year 2013 budget) are $ for residential, $ for agricultural, $ for commercial and $ for personal property. The detailed tax rates levied in tax year 2011 (primarily used for the fiscal year 2012 budget) are $ for residential, $ for agricultural, $ for commercial and $ for personal property. The City of Town & Country pays for dispatch service directly to Central County Emergency 911. The District s other contract service area revenues will remain flat based upon the assessed valuations. Dispatch Fund Expenditures Pass-through dollars to Central County Emergency 911 for dispatch services, estimated at $347,852 for 2013, are based on property tax and contractual service revenue receipts. Dispatch Fund Fund Balance The Dispatch Fund undesignated fund balance as of December 31, 2013 is projected to be $19,404. West County EMS & Fire Protection District Message (Page 6 of 9)

11 PENSION FUND The pension fund is a special revenue fund used to account for taxes received that will be used to provide pension benefits to employees of the District. Pension Fund Revenue Assessed property valuations for the District increased by 0.72% over the past year ($743,877,144 in tax year 2012 compared to $738,528,655 in tax year 2011). The detailed tax rates levied in tax year 2012 (used for the fiscal year 2013 budget) are $ for residential, $ for agricultural, $ for commercial and $ for personal property. The detailed tax rates levied in tax year 2011 (used for the fiscal year 2012 budget) are $ for residential, $ for agricultural, $ for commercial and $ for personal property. The City of Town & Country service area revenue increased by $4,351. The increase represents the Pension Fund s share of the contract with the City of Town & Country. The District s other contract service area revenues remained flat based upon the assessed valuations. Based on related property valuations, pension fund revenues related to the Manchester Highlands TIF are estimated to be $7,152 in fiscal year Pension Fund Fund Balance The Pension Fund restricted fund balance as of December 31, 2013 is projected to be $1,070,477. West County EMS & Fire Protection District Message (Page 7 of 9)

12 DEBT SERVICE FUND The debt service fund is used to account for the accumulation of resources and the payment of, principal, interest and fiscal charges on long-term debt. Debt Service Fund Revenue Assessed property valuations for the District increased by 0.72% over the past year ($743,877,144 in tax year 2012 compared to $738,528,655 in tax year 2011). The Debt Service tax rate decreased from $ in tax year 2011 to $ in tax year Debt Service Fund Expenditures Principal and interest payments for 2013 ($895,000 and $573,841 respectively) are in accordance with the District s bond retirement schedules. Debt Service Fund Fund Balance The Debt Service Fund designated fund balance as of December 31, 2013, is projected to be $1,183,727. West County EMS & Fire Protection District Message (Page 8 of 9)

13 CAPITAL PROJECTS FUND The capital projects fund is used to account for financial resources to be used for the acquisition or construction of major capital items. On November 4, 2008, the residents of the authorized the District to sell Nineteen Million Dollars ($19,000,000) in general obligation bonds for the purpose of purchasing real property, constructing, equipping, and maintaining fire stations and purchasing and equipping ambulances and fire protection and fire-fighting apparatus and auxiliary equipment. The District anticipates issuing the bonds serially, based on a projected laddering schedule for capital asset acquirement. The first issuance of this bond series was sold on February 17, 2009 in the amount of $5,000,000, the second issuance was sold on February 16, 2010 in the amount of $5,000,000 and the most recent sale closed November 1, Bond proceeds and subsequent capital purchases will be allocated to the Capital Projects Fund. Although the bonds are anticipated to be spent over a number of fiscal periods, an annual Capital Projects Fund budget will be proposed and adopted during the annual budget process. Capital Projects Fund Revenue The District anticipates selling no bonds in fiscal year Capital Projects Fund Expenditures Capital purchases in the amount of $1,141,276 are projected to be expended during fiscal year Capital Projects Debt Service Principal and interest payments on the capital projects general obligation bonds will be accounted for in the District s Debt Service Fund. West County EMS & Fire Protection District Message (Page 9 of 9)

14 GENERAL FUND SUMMARY OF REVENUES AND EXPENDITURES 1 $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud REVENUES: Property Taxes $ 3,011,677 $ 3,054,374 $ 3,045,121 $ 1,274,530 $ 3,057,307 $ 3,061,231 $ 16, % Manchester TIF 8,872 28,835 33,070 30,096 30,096 32,899 (171) -0.52% Des Peres Statutory Area (1,182) 50,133 49,485 48,991 48,991 49,158 (327) -0.66% Contracted Services 2,379,551 2,419,872 2,073,984 2,140,662 2,150,332 2,094,467 20, % Licenses, Permits and Fees 244, ,700 90, , ,297 90, % Interest and Investment Income 66,052 28,000 39,000 19,488 23,385 24,000 (15,000) % Miscellaneous 298,953 60, , , , ,251 2, % Reserves , , % TOTAL REVENUES 6,008,842 5,920,031 5,453,530 3,852,285 5,674,845 5,848, , % EXPENDITURES: Personnel Services 5,173,751 4,788,371 4,742,801 4,042,495 4,919,598 4,978, , % Supplies 92,288 99,305 98,360 91, , ,974 15, % Contractual Services 590, , , , , , , % SUBTOTAL 5,856,908 5,627,859 5,404,940 4,647,761 5,651,466 5,847, , % Capital Outlay 185, TOTAL EXPENDITURES 6,042,598 5,627,859 5,404,940 4,647,761 5,651,466 5,847, , % EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (33,757) 292,172 48,590 (795,475) 23, OTHER FINANCING SOURCES (USES): Proceeds From Sale of Capital Assets TOTAL OTHER FINANCING SOURCES (U NET CHANGE IN FUND BALANCE (33,757) 292,172 48,590 (795,475) 23, FUND BALANCE, BEGINNING OF YEAR 8,370,496 8,358,587 8,228,607 8,370,496 8,228,607 8,251,987 FUND BALANCE, END OF YEAR $ 8,358,587 $ 8,228,607 $ 8,277,197 $ 7,575,021 $ 8,251,987 $ 8,252,689 FUND BALANCE: Nonspendable - Prepaid Items $ 22,251 $ 26,662 $ 35,000 $ 30,000 $ 30,000 $ 35,000 Designated - Subsequent Year Appropriatio 1,756,873 2,000, Assigned - Capital Assets 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Assigned - Compensated Absences 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 2,100,000 Unassigned 2,479,463 2,102,945 4,142,197 3,445,021 4,121,987 4,117,689 TOTAL FUND BALANCE $ 8,358,587 $ 8,229,607 $ 8,277,197 $ 7,575,021 $ 8,251,987 $ 8,252, % 1.64% REVENUES BY SOURCE 2.29% Property Taxes EXPEDITURES BY SOURCE Manchester TIF 1.95% 12.91% 38.24% 55.89% 0.90% 0.60% Des Peres Statutory Area Contracted Services Licenses, Permits and Fees Interest and Investment Income 85.14% Personnel Services Supplies Contractual Services

15 GENERAL FUND REVENUES 2 $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud PROPERTY TAXES: Real Estate Taxes - Current $ 1,573,439 $ 1,614,334 $ 1,690,670 $ 741,154 $ 1,690,670 $ 1,690,698 $ % Personal Property Taxes - Current 165, , , ,252 $ 229, ,130 $ 15, % R.E. & Pers Prop Taxes - Delinquent 1,161,180 1,182,786 1,034, ,429 $ 1,034,466 1,042,402 $ 7, % Railroad & Utilities Taxes 44,600 49,171 45,000 55,470 57,470 45,000 $ % Surcharge 57,901 50,118 44,000 39,716 43,716 37,000 $ (7,000) % Merchants and Manufacturers 8,581 1,124 1, ,000 1,000 $ % PROPERTY TAXES $3,011,677 $3,054,374 $3,045,121 $ 1,274,530 $3,057,307 $3,061,231 $ 16, % MANCHESTER TIF 8,872 28,835 33,070 30,096 30,096 32,899 (171) -0.52% DES PERES STATUTORY AREA (1,182) 50,133 49,485 48,991 48,991 49,158 (327) -0.66% CONTRACTED SERVICES: Contract Area - Town & Country 2,256,289 2,256,217 1,950,837 2,027,185 2,027,185 1,971,319 20, % Contract Area - Eckelkamp 56,923 92,049 64,264 54,977 64,264 64,264 (0) 0.00% Contract Area - Corporate Hill 44,217 35,374 32,828 32,828 32,828 32, % Contract Area Corporate Hill 20,590 34,317 24,523 24,523 24,523 24, % Contract Area - The Bluffs 1,532 1,915 1,532 1,149 1,532 1, % TOTAL CONTRACTED SERVICES 2,379,551 2,419,872 2,073,984 2,140,662 2,150,332 2,094,467 20, % LICENSES, PERMITS AND FEES 244, ,700 90, , ,297 90, % INTEREST AND INVESTMENT INCOME 66,052 28,000 39,000 19,488 23,385 24,000 (15,000) % MISCELLANEOUS: Communication Tower 15,870 15,870 15,870 15,870 15,870 18,251 2, % Grant Revenue 118, MOFAD Surplus 41, Used Capital Sold 100,000 7,850 7, , % Other - Legal 116,500 36,000-5,000 5,500 6,000 6, Miscellaneous 7,220 8,247 7, , ,217 1,000 (6,000) % TOTAL MISCELLANEOUS 298,953 60, , , , ,251 2, % - RESERVES , , TOTAL REVENUES $ 6,008,842 $ 5,920,031 $ 5,453,530 $ 3,852,285 $ 5,674,845 $ 5,827,005 $ 373, %

16 GENERAL FUND EXPENDITURES - SUMMARY 3 $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud PERSONNEL SERVICES: Salaries $ 4,055,619 $ 3,778,574 $ 3,762,522 $ 3,108,668 $ 3,865,015 $ 3,925,177 $ 162, % Payroll Taxes 306, , , , , ,276 $ 12, % Insurance (Medical,WC,Life,LTD) 786, , , , , ,497 $ 60, % Physicals 25,061 17,796 15,725 2,370 15,725 15,725 $ % TOTAL PERSONNEL SERVICES 5,173,751 4,788,371 4,742,801 4,042,495 4,919,598 4,978,674 $ 235, % SUPPLIES: Fuel 50,225 56,561 55,000 47,521 55,861 56,500 1, % Operating Supplies 14,129 11,269 12,300 17,359 16,030 15,774 3, % Uniforms 18,200 23,807 20,040 19,186 20,513 20, % Linens % Office Supplies & Printing 5,661 4,398 6,170 2,807 4,191 5,500 (670) % Miscellaneous Expense 2,913 2,974 3, ,207 3,000 (600) % Breathing Apparatus 1, ,100 3,837 4,079 12,100 11, % TOTAL SUPPLIES 92,288 99,305 98,360 91, , ,974 15, % CONTRACTUAL SERVICES: Vehicle Maintenance 60,357 70,533 50,050 53,113 64,786 67,160 17, % FF Supplies & Equipment 6,140 7,432 7,850 8,547 10,769 9,400 1, % Building Maintenance 55,038 54,619 41,400 37,301 44,811 53,990 12, % Computer Maintenance Communications Equip Maint Training 22,836 14,911 23,050 27,516 31,478 58,797 35, % Insurance & Bonds 38,720 41,801 49,875 53,729 53,729 58,877 9, % Utilities 72,611 83,507 93,101 79,658 95, ,909 14, % Telephone 27,036 26,055 29,216 20,482 24,530 26,319 (2,897) % Dues & Subscriptions 6,790 6,915 6,360 6,265 6,350 8,360 2, % Credit Card Processing Fees Professional Services 109, ,095 62,967 66,227 78, ,200 51, % Payroll Processing 1,031 3,532 6,800 15,292 19,117 25,125 18, % Firehouse Rental 138, , , , , ,481 1, % Disaster Operations 1,387 2,589 2,250-2,250 7,000 4, % Service Maintenance Contracts 7,830 7,183 7,160 15,065 16,780 14,398 7, % Public Relations 43,301 48,642 42,700 24,441 38,325 42,275 (425) -0.98% Election Expense ,000 18, TOTAL CONTRACTUAL SERVICES 590, , , , , , , % CAPITAL OUTLAY: Other Computer Equipment Protective Equipment FF/Rescue Equipment 118, % Land/Building 67, % TOTAL CAPITAL OUTLAY 185, % TOTAL EXPENDITURES $ 6,042,598 $ 5,627,859 $ 5,404,940 $ 4,647,761 $ 5,651,466 $ 5,847,302 $ 442, %

17 GENERAL FUND EXPENDITURES - DETAIL 4 $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud SALARIES: Base Salaries $ 3,410,812 $ 3,046,731 $ 3,109,806 $ 2,657,465 $ 3,183,670 $ 3,251,322 $ 141, % Regular Overtime 226, , , , , ,275 $ (14,636) -6.72% Additional Overtime 91,536 82,820 90,000 76,839 92, ,473 $ 23, % Holiday Pay 12,200 12,200 11,583-12,000 11,700 $ % Sick Leave Reimbursement 118, , , , , ,000 $ 1, % Longevity 153, , , , ,507 $ 9, % Board of Directors 25,150 27,117 27,400 23,167 27,800 27,800 $ % Accumulated Benefits - 79,433-13,679 13,679 - $ - -- Uniform Maintenance Reimbursement 18,000 17,550 16,650 17,100 17,100 17,100 $ % TOTAL SALARIES 4,055,619 3,778,574 3,762,522 3,108,668 3,865,015 3,925, , % PAYROLL TAXES: Payroll Taxes 306, , , , , ,276 12, % Unemployment Benefits 9,920 4,000 6,327 8,436 4,000 - TOTAL PAYROLL TAXES 306, , , , , ,276 12, % INSURANCE: Dental 40,596 40,095 41,000 40,951 44,056 39,362 (1,638) -3.99% Vision 6,836 6,815 8,500 6,298 7,298 6,112 (2,388) % Medical 514, , , , , ,579 79, % Flex Plan Fees 2,562 2,471 2, ,170 - (2,600) % Cobra Fees 0 (959) Workers Compensation 193, , , , , ,211 (13,539) -7.57% Disability & Life 29,564 24,934 19,670 22,078 22,698 21,232 1, % TOTAL INSURANCE 786, , , , , ,497 60, % PHYSICALS: Annual Physicals 24,270 17,450 15,050 2,370 15,050 15, % Hepatitis Testing/Shots % Flu Shots % TOTAL PHYSICALS 25,061 17,796 15,725 2,370 15,725 15, % TOTAL PERSONNEL SERVICES 5,173,751 4,788,371 4,742,801 4,042,495 4,919,598 4,978, , % FUEL: Unleaded & Diesel 49,838 56,354 54,000 41,700 50,039 53,000 (1,000) -1.85% Generator ,000 5,822 5,822 3,500 2, % Fuel Tank Maintenance TOTAL FUEL 50,225 56,561 55,000 47,521 55,861 56,500 1, % OPERATING SUPPLIES: Engine House Supplies 12,655 9,859 11,000 11,370 13,644 12,100 1, % Coffee/Tea 1,153 1,100 1,000 1,752 2,103 1, % Shift Calendars % Photo Developing Hs #3 - Temporary Station - 3,954 4, ACE/SH 2,274 2, TOTAL OPERATING SUPPLIES 14,129 11,269 12,300 17,359 16,030 15,774 3, % UNIFORMS: Daily Wear/Class "A" Uniforms 18,138 22,366 19,240 17,913 19,240 20, % Protective Equipment % Specialized Team - 1, % TOTAL UNIFORMS 18,200 23,807 20,040 19,186 20,513 20, % LINENS % OFFICE SUPPLIES & PRINTING: Paper & Envelopes (250) % Ink Cartridges 1, (300) % Printing % Postage 1, , (650) % Miscellaneous Supplies (350) % Secure Data Distruction ,000 1, Copier Contract Overages Software & Licenses 235 1,175 1, ,620 1,500 (120) -7.41% TOTAL OFFICE SUPPLIES & PRINTING 5,661 4,398 6,170 2,807 4,191 5,500 (670) %

18 GENERAL FUND EXPENDITURES - DETAIL 5 $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud MISCELLANEOUS: Flowers Lunch/Chamber Meetings , (250) % Lunch/Work Comp Claims Lunch/Dinner for Holidays 1,959 2,112 2,000-2,000 2, % Meetings w/elected Officials Meals for Events (250) % Miscellaneous (100) % Business Mileage Reimbursement TOTAL MISCELLANEOUS 2,913 2,974 3, ,207 3,000 (600) % BREATHING APPARATUS: SCBA Testing ,500 1, SCBA Fit Testing SCBA Parts/Repairs ,427 1,500 9,000 9, SCBA Compressor Testing 578-1, , % SCBA Battaries ,537 1, % SCBA Eyeglasses TOTAL BREATHING APPARATUS 1, ,100 3,837 4,079 12,100 11, % TOTAL SUPPLIES 92,288 99,305 98,360 91, , ,974 15, % VEHICLE MAINTENANCE: Preventive Maintenance 7,692 5,150 7,200 7,867 9,440 10,000 2, % Tire/Batteries 11,632 8,704 9,500 6,339 7,606 8,500 (1,000) % Vehicle Repairs 38,090 52,835 30,000 35,971 43,165 44,460 14, % Misc Supplies 2,164 2,563 2,000 2,824 3,388 3,000 1, % Bulbs/Strobes (150) % Pump Testing 600 1,029 1,050-1,050 1, % TOTAL VEHICLE MAINTENANCE 60,357 70,533 50,050 53,113 64,786 67,160 17, % FF SUPPLIES & EQUIPMENT: Fire Hose Repair Foam 1,486 3,555 2,500 2,401 2,882 2, % Small Engine Repair % Equipment Repair 2,908 2,589 2,500 1,831 2,197 2, % Preventative Maintenance ,000 (349) 1,000 1, % Small Equipment Replacement ,667 2,667 1, % Ladder Testing 900-1,200 1,390 1,390 1, % FF Supplies TOTAL FF SUPPLIES & EQUIPMENT 6,140 7,432 7,850 8,547 10,769 9,400 1, % BUILDING MAINTENANCE: Admin Cleaning 4, ,000 5, Snowplowing 14,850 16,175 10,000 4,275 5,130 6,200 (3,800) % Landscaping/Mowing 6,733 5,547 10,300 7,187 8,624 9,200 (1,100) % Grease/Dirt Waste Removal % Extermination Service , % Furnace 1,532 1,452 2,000 1,962 2,354 2, % A/C Repairs 3,138 5,779 1,500 1,831 1,831 1,250 (250) % Overhead Door Repairs 3,577 5,214 2,000 2,740 2,740 2, % Facility Repairs 8,629 4,787 5,000 8,684 10,421 10,734 5, % Fitness Equip Repairs 52 1,470 1, (400) % Electrical Repairs (1,263) 6,062 1,500 3,893 4,671 1, % Extinguisher Maintenance % Generator Maintenance 6,403 1,726 2,500 2,196 2,500 2, % Fire Sprinkler System 2,397 2,417 1,000 1,550 1,860 1, % Lawn Sprinkler System ,000 1,448 1,738 1, % Plumbing 2,310 1,346 1, , % Asphalt/Sealing Carpet Cleaning Painting ,000 4, % TOTAL BUILDING MAINTENANCE 55,038 54,619 41,400 37,301 44,811 53,990 12, % COMMUNICATIONS EQUIPMENT MAINT

19 GENERAL FUND EXPENDITURES - DETAIL 6 $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud TRAINING: College Tuition Reimb. - 3,296 4,500 16,295 16,295 16,000 11, % FDIC 3,259 1,598 1,600 3,626 3,626 2, % IAFC Conference 862 (68) ,900 3, Missouri Fire Chief's ,350 2, MACFPD 3,517 2,136 3, ,200 3, % State Fire School Local Seminars & Conf. 2,777 3,297 3,000 1,669 3,000 3, % Labor Management Seminar ,341 10, IAFF Seminar 3,691 2, Computer Training Haz-Mat Training Trainings Supplies & Meals 1, ,000 2,583 3,083 10, % Nat'l Fire Academy Class ,000 1, Diversity Training Long Range Planning % Fitness and Wellness Conf Memorial Services EMS Conference Executive Leadership Development ICC ,000 1, PFFIA Collective Bargaining Seminar 5, Propane ,200 4, TOTAL TRAINING 22,836 14,911 23,050 27,516 31,478 58,797 35, % INSURANCE & BONDS: Property & Casualty 35,249 37,202 47,120 50,037 50,037 55,040 7, % Public Official Bonds Pollution Policy 1, Umbrella 2,138 3,788 2,755 2,881 2,881 3, % TOTAL INSURANCE & BONDS 38,720 41,801 49,875 53,729 53,729 58,877 9, % UTILITIES: Electric 37,356 40,332 45,169 42,152 50,583 57,664 12, % Gas 15,422 16,766 18,785 12,417 14,900 15,645 (3,140) % Water 6,468 12,129 13,801 9,168 11,002 13,202 (599) -4.34% Sewer 5,786 5,542 5,321 5,886 7,064 8,476 3, % Trash Service 4,225 5,322 5,168 5,413 6,496 6,821 1, % Pipeline/Cable Modem 3,355 3,415 4,857 4,621 5,546 6,100 1, % TOTAL UTILITIES 72,611 83,507 93,101 79,658 95, ,909 14, % TELEPHONE: Local & LD Service 23,078 22,141 24,000 16,935 20,323 22,355 (1,645) -6.86% Cellular Accessories Fire Alarm - SBC lines 3,416 3,858 5,216 3,304 3,964 3,964 (1,252) % SDS (ISDN Service) TOTAL TELEPHONE 27,036 26,055 29,216 20,482 24,530 26,319 (2,897) -9.92% DUES & SUBSCRIPTIONS: Backstoppers % FDSOA West County Chamber % GSLAFCA - County Chiefs % MO Assoc of Fire Chiefs M.A.F.P.D Fire Marshal Dues/Subs % IAFC % NFPA 960 1,075 1,075 1,020 1,075 1, % Town & Country Chamber % St. Louis County Special Operations ,000 1, % Magazines Int'l Code Dues % Fire Service Alliance GFOA/GFOA-MO MACFPD 3,000 3,000 3,000 3,000 3,000 3, % TOTAL DUES & SUBSCRIPTIONS 6,790 6,915 6,360 6,265 6,350 8,360 2, % CREDIT CARD PROCESSING FEES

20 GENERAL FUND EXPENDITURES - DETAIL 7 $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud PROFESSIONAL SERVICES: Computer Consultants 9,030 9,720 13,000 9,789 11,747 15,000 2, % Legal 53, ,063 35,000 41,344 49,613 35, % Auditing 11,950 12,525 13,000 13,000 13,000 13, % Accounting Chief Search Web Hosting/Permit App (467) % Website Hosting ,500 1, % Website Design ,500 1, Grant Writing Hiring Assessment 1, ,000 1,282 2,500 1, % Architect/Engineer Travel Agency Fees Consulting Services 32,379 1, ,000 15, Town & Country Permit Fee Credit ,500 31, TOTAL PROFESSIONAL SERVICES 109, ,095 62,967 66,227 78, ,200 51, % PAYROLL PROCESSING 1,031 3,532 6,800 15,292 19,117 25,125 18, % FIREHOUSE RENTAL 138, , , , , ,481 1, % DISASTER OPERATIONS: Miscellaneous Supplies ,000 4, % Cert Training 1,387 2,348 2,000-2,000 2, % TOTAL DISASTER OPERATIONS 1,387 2,589 2,250-2,250 7,000 4, % SERVICE MAINTENANCE CONTRACTS: EAP Program 2,210 2,243 2,250 1,138 1,680 - (2,250) % Copier ,000 1, Alarm Monitoring - ABF % Information Systems 1,702 1,702 Phone System Maint. 4,096 4,401 4,100 2,982 4,100 4, % MobileEyes - 6,688 6,688 6,688 Elevator Maintenance - 1,800 1,800 1,800 TOTAL SERVICE MAINT CONTRACTS 7,830 7,183 7,160 15,065 16,780 14,398 (1,250) % PUBLIC RELATIONS: Public Relation Services - - 1,000 1,254 1,254 2,500 1, % Fire Prevention Material 4,587 3,583 4,000 1,897 4,000 4, % Newsletter 13,084 13,157 15,000 6,787 6,787 13,575 (1,425) -9.50% Advertising 2,970 3,038 2,000 2,645 3,174 2, % Emp. Recognition Awards 2,450 5,233 3, ,253 3, % Ground Breaking/Dedication 48-1, (1,000) % Public Relation Items 20,163 23,631 16,500 11,713 17,856 16, % TOTAL PUBLIC RELATIONS 43,301 48,642 42,700 24,441 38,325 42,275 (425) -1.00% ELECTION EXPENSE ,000 18, TOTAL CONTRACTUAL SERVICES 590, , , , , , , % CAPITAL OUTLAY: Other (Vehicle Warranties) Computer Equipment Protective Equipment FF/Rescue Equipment 118, % Land/Building 67, % TOTAL CAPITAL OUTLAY 185, % TOTAL EXPENDITURES $ 6,042,598 $ 5,627,859 $ 5,404,940 $ 4,648,064 $ 5,651,466 $ 5,847,302 $ 433, %

21 WEST COUNTY EMS & FIRE PROTECTION DISTRICT GENERAL FUND FISCAL YEAR 2013 REVENUE PROJECTIONS (Based on 2012 Tax Levy) Assessments Real Estate Personal Property Residential $ 521,855,720 Regular $ 90,813,881 Agricultural 243,260 Commercial 130,964,283 Total $ 653,063,263 Total $ 90,813,881 Projected Tax Revenue Tax Rate Category Gross Anticipated Budget Real Estate - Residential $ 2,139,608 $ 1,376, Real Estate - Agricultural 1, Real Estate - Commercial 556, , Personal Property 399, ,130 - Railroad & Utilities - 45,000 - Merchants & Manufacturers - 12,000 Subtotal R.E. & P.P. $ 3,096,858 $ 1,992,828 Surcharge 37,000 Delinquent Real & PP Tax Revenue 1,042,402 Total Estimated Tax Revenue $ 3,072,231 Est. Revenue DES PERES STATUTORY AREA $ 49, CONTRACTED SERVICES: Contract Area - Town & Country $ 1,971, Contract Area - Eckelkamp 64, Contract Area - Corporate Hill 32, Contract Area Corporate Hill 24, Contract Area - The Bluffs 1, $ 2,094,466.56

22 1 AMBULANCE FUND SUMMARY OF REVENUES AND EXPENDITURES $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud REVENUES: Property Taxes $ 1,279,477 $ 1,294,985 $ 1,291,287 $ 540,971 $ 1,279,477 $ 1,306,586 $ 15, % Manchester TIF 3,758 12,451 13,797 12,431 12,431 13,589 (208) -5.54% Des Peres Statutory Area 20,971 20,778 20,988 20,778 20,778 20,959 (29) -0.14% Contracted Services 1,010,452 1,027, , , , ,408 8, % Ambulance Billings 544,221 1,226, , , , ,000 (23,000) -4.23% Interest and Investment Income 26,099 11,671 12,500 7,727 9,273 9,000 (3,500) % Miscellaneous 5,228 2,446 3,500 4,248 5,098 5,500 2, % Reserves TOTAL REVENUES 2,890,207 3,596,696 3,185,777 2,183,531 3,156,258 3,185,042 (735) -0.03% EXPENDITURES: Personnel Services 2,720,058 2,681,350 2,869,149 2,413,578 2,876,261 2,796,677 $ (72,472) -2.53% Supplies 71,052 86,084 88,970 69,965 91,098 93,610 $ 4, % Contractual Services 219, , , , , ,347 $ 39, % SUBTOTAL 3,010,805 2,988,136 3,144,719 2,653,040 3,152,129 3,116,634 $ (28,085) -0.89% - Capital Outlay TOTAL EXPENDITURES 3,010,805 2,988,136 3,144,719 2,653,040 3,152,129 3,116,634 (28,085) -0.89% EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (120,599) 608,560 41,058 (469,509) 4,129 68,409 (28,820) OTHER FINANCING SOURCES (USES): Proceeds From Sale of Capital Assets TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCE (120,599) 608,560 41,058 (469,509) 4,129 68,409 FUND BALANCE, BEGINNING OF YEAR 3,608,512 3,488,122 3,727,036 3,727,036 3,727,036 3,731,165 FUND BALANCE, END OF YEAR $ 3,487,913 $ 3,727,036 $ 3,768,094 $ 3,257,527 $ 3,731,165 $ 3,799,574 FUND BALANCE: Nonspendable - Prepaid Items $ 16,686 $ 13,281 $ 13,000 $ 13,000 $ 27,497 $ 13,000 Restricted 1,476,115 2,463,755 3,755,094 3,244,527 2,417,271 2,536,574 Designated - Capital Assets 1,250,000 1,250, ,250,000 1,250,000 Undesignated 745, TOTAL FUND BALANCE $ 3,488,122 $ 3,727,036 $ 3,768,094 $ 3,257,527 $ 3,694,768 $ 3,799,574 REVENUES BY SOURCE EXPENDITURES BY SOURCE 0.28% 0.17% Property Taxes Manchester TIF 3.00% 7.26% 29.51% 41.02% Des Peres Statutory Area Contracted Services 89.73% Personnel Services Supplies Contractual Services 27.92% Ambulance Billings 0.43% 0.66% Interest and Investment Income

23 2 AMBULANCE FUND REVENUES $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud PROPERTY TAXES: Real Estate Taxes - Current $ 663,573 $ 680,028 $ 713,273 $ 312,206 $ 713,273 $ 716,640 $ 3, % Personal Property Taxes - Current 72,968 69, ,693 70,657 $ 104, ,371 $ 6, % R.E. & Pers Prop Taxes - Delinquent 495, , , ,797 $ 141, ,575 $ 5, % Railroad & Utilities Taxes 18,891 20,774 18,000 23,366 $ 28,040 18,000 $ % Surcharge 24,514 21,158 16,900 16,730 $ 20,076 16,900 $ % Merchants and Manufacturers 3, $ $ % PROPERTY TAXES $ 1,279,477 $ 1,294,985 $ 1,291,287 $ 540,971 $ 1,279,477 $ 1,306,586 $ 15, % MANCHESTER TIF 3,758 12,451 13,797 12,431 12,431 13,589 (208) -5.54% DES PERES STATUTORY AREA 20,971 20,778 20,988 20,778 20,778 20,959 (29) -0.14% CONTRACTED SERVICES: Contract Area - Town & Country 958, , , , , ,557 8, % Contract Area - Eckelkamp 23,967 38,757 27,058 23,148 27,058 27, % Contract Area - Corporate Hill 18,618 14,894 13,823 13,823 13,823 13,823 (0) 0.00% Contract Area Corporate Hill 8,669 14,449 10,326 10,326 10,326 10,326 (0) -0.01% Contract Area - The Bluffs % TOTAL CONTRACTED SERVICES 1,010,452 1,027, , , , ,408 8, % AMBULANCE BILLINGS: 9/30/12 West County Resident Services - 409, , , , ,000 (25,000) -- West County Nonresident Services 307, , , , , ,000 (5,000) -1.62% City of Town & Country Services 231, , , , , , % Revenue Combined 344,250 - Delinquent Collections 16,433 9,892 8,000 12,614 15,137 15,000 7, % AMBULANCE BILLINGS 544,221 1,226, , , , ,000 (23,000) -4.23% INTEREST AND INVESTMENT INCOME 26,099 11,671 12,500 7,727 9,273 9,000 (3,500) % SALE OF FIXED ASSETS 21,500 21, MISCELLANEOUS: CPR Classes 3, ,000 3,330 3,996 4,000 2, % Miscellaneous 1,778 1,911 1, ,101 1, % TOTAL MISCELLANEOUS 5,228 2,446 3,500 4,248 5,098 5,500 2, % RESERVES TOTAL REVENUES $ 2,890,207 $ 3,596,696 $ 3,185,777 $ 2,205,031 $ 3,156,258 $ 3,185,042 $ (735) -0.03%

24 3 AMBULANCE FUND EXPENDITURES - SUMMARY $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud PERSONNEL SERVICES: Salaries $ 2,117,845 $ 2,083,507 $ 2,293,671 $ 1,883,838 $ 2,281,093 $ 2,208,879 $ (84,792) -3.70% Payroll Taxes 160, , , , , ,979 $ (6,487) -3.70% Insurance (Medical,WC,Life,LTD) 430, , , , , ,318 $ 18, % Physicals 11,718 9,580 12,500 5,125 12,500 12,500 $ % TOTAL PERSONNEL SERVICES 2,720,058 2,681,350 2,869,149 2,413,578 2,876,261 2,796,677 $ (72,472) -2.53% SUPPLIES: Fuel 13,708 34,297 32,500 27,162 32,594 33,572 $ 1, % Operating Supplies 45,079 33,845 42,000 27,821 40,818 44,388 $ 2, % CPR Classes 1,732 3,166 2,000 2,492 2,697 2,000 $ % Uniforms 10,161 14,276 11,970 12,491 14,989 13,150 $ 1, % Printing $ - -- Miscellaneous Expense $ % TOTAL SUPPLIES 71,052 86,084 88,970 69,965 91,098 93,610 $ 4, % CONTRACTUAL SERVICES: Vehicle Maintenance 51,831 23,722 24,350 12,378 14,853 25,218 $ % FF Supplies & Equipment $ - -- Training 3,195 3,109 2,000 1,882 1,886 18,631 $ 16, % Insurance & Bonds (P&C,Pollution) 21,056 30,633 26,453 30,950 30,950 31,000 $ 4, % Medical Waste Disposal $ % Dues & Subscriptions $ % Professional Services 138, , , , , ,428 $ 15, % FRA Payments $ - -- Service Maintenance Contracts 1,225 1,978 1,978 1,208 1,715 1,270 $ (708) % Public Relations 3,351 2,387 3, ,232 6,150 $ 3, % TOTAL CONTRACTUAL SERVICES 219, , , , , ,347 $ 39, % CAPITAL OUTLAY: Protective Equipment Other Ambulance Warranties TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES $ 3,010,805 $ 2,988,136 $ 3,144,719 $ 2,653,040 $ 3,152,129 $ 3,116,634 (28,085) -0.89%

25 4 AMBULANCE FUND EXPENDITURES - DETAIL $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud SALARIES: Base Salaries $ 1,780,818 $ 1,728,053 $ 1,934,034 $ 1,523,395 $ 1,826,239 $ 1,854,619 $ (79,415) -4.11% Regular Overtime 128, , , ,109 $ 126, ,572 (16,815) % Additional Overtime 71,612 61,084 60,000 53,635 71,514 74,386 14, % Holiday Pay 6,600 6,700 7,333-7,333 7,100 (233) -3.18% Sick Leave Reimbursement 57,396 65,326 65,976 65,976 69,021 3, % Longevity 58,453 64,499 65,791-49,779 59,931 (5,860) -8.91% Retiree Accumulated Benefits 64, , ,823 Uniform Maintenance Reimb 9,900 10,350 10,800 9,900 9,900 11, % Paramedic Licensure Reimb 5,000 16,800 11,000 12,000 12,000 10,000 (1,000) -9.09% TOTAL SALARIES 2,117,845 2,083,507 2,293,671 1,883,838 2,281,093 2,208,879 (84,792) -3.70% PAYROLL TAXES 160, , , , , ,979 (6,487) -4.04% INSURANCE: Dental 19,533 23,604 19,500 21,266 23,097 22,785 3, % Vision 3,438 3,809 3,400 3,339 3,898 3, % Medical 285, , , , , ,761 25, % Flex Plan Fees 1,404 1,365 1, (1,400) % Workers Compensation 104,580 83,364 96,250 93,189 93,189 88,960 (7,290) -6.97% Disability & Life 15,868 14,691 15,900 13,670 14,024 14,407 (1,493) -9.41% TOTAL INSURANCE 430, , , , , ,318 18, % PHYSICALS: Annual Physicals 11,375 9,280 11,700 5,125 11,700 11, % Hepatitis Testing/Shots % Flu Shots % Drug Screen TOTAL PHYSICALS 11,718 9,580 12,500 5,125 12,500 12, % TOTAL PERSONNEL SERVICES 2,720,058 2,681,350 2,869,149 2,413,578 2,876,261 2,796,677 (72,472) -2.66% FUEL 13,708 34,297 32,500 27,162 32,594 33,572 1, % OPERATING SUPPLIES: Medical Supplies 33,670 24,791 33,200 21,479 33,200 34, % Oxygen 4,307 4,782 4,300 3,715 4,458 4, % Drugs 6,977 4,234 4,400 2,550 3,060 5,500 1, % Shipping/Batteries/Etc % TOTAL OPERATING SUPPLIES 45,079 33,845 42,000 27,821 40,818 44,388 2, % CPR CLASSES: Cards, Books, Videos 1,402 2,792 1,500 1,025 1,230 1, % Mannequins, Supplies, Etc ,467 1, % TOTAL CPR CLASSES 1,732 3,166 2,000 2,492 2,697 2, % UNIFORMS: Daily Wear/Class "A" Uniforms 10,161 13,955 11,720 12,491 14,989 12,900 1, % Protective Equipment TOTAL UNIFORMS 10,161 14,276 11,970 12,491 14,989 13,150 1, % PRINTING MISCELLANEOUS: Lunch EMS Week % TOTAL MISCELLANEOUS % TOTAL SUPPLIES 71,052 86,084 88,970 69,965 91,098 93,610 4, %

26 5 AMBULANCE FUND EXPENDITURES - DETAIL $ Change % Change ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET 2013 Bud vs Bud vs /31/ Bud 2012 Bud VEHICLE MAINTENANCE: Preventive Maintenance 4,670 3,067 3,200 3,082 3,698 4, % Tire/Batteries 6,000 1,435 4, , % Vehicle Repairs 39,700 18,702 16,000 8,124 9,749 16, % Misc Supplies % Bulbs/Strobes % TOTAL VEHICLE MAINTENANCE 51,831 23,722 24,350 12,378 14,853 25, % FF SUPPLIES & EQUIPMENT: Equipment Repair % TOTAL FF SUPP & EQUIPMENT % TRAINING: Nationally Recognized Programs 910 2,125 1,000 1,000 1,000 2,500 1, % State Instructor Recert Classes % Miscellaneous Classes for CEUs % College Tuition Reimbursement % Fire Rescue Med Conf- Las Vegas ,000 1, Materials/Support for EMS Classes , ,000 3, % EMS Expo ,000 1, Fitness and Wellness Conf ,131 10, TOTAL TRAINING 3,195 3,109 2,000 1,882 1,886 18,631 16, % INSURANCE & BONDS 21,056 30,633 26,453 30,950 30,950 31,000 4, % MEDICAL WASTE DISPOSAL % DUES & SUBSCRIPTIONS: EMS Insider/Mgr&Supr/Best Practices HCFA Laboratory JEMS/EMS Magazines MEMSA Miscellaneous Dues & Subs CISM TOTAL DUES & SUBSCRIPTIONS PROFESSIONAL SERVICES: Ambulance Billings Service 31,701 54,363 57,300 44,828 53,793 55,500 (1,800) -5.68% Collection Services 5,652 1,937 2,400 1,076 1,292 3,750 1, % Town & Country Billing Credit 101, ,083 68,619 76,257 76,257 84,178 15, % Travel Agency Fees TOTAL PROFESSIONAL SERVICES 138, , , , , ,428 15, % FRA PAYMENTS SERVICE MAINTENANCE CONTRACTS: Stretcher Maintenance Electronic Equipment Maintenance % EAP Program 1,190 1,208 1, (1,208) % TOTAL SERVICE MAINT CONTRACTS 1,225 1,978 1,978 1,208 1,715 1,270 (708) % PUBLIC RELATIONS: Public Relation Items 3,351 1,994 3,000-3,000 3, % Advertising Public Relation Services ,000 3, TOTAL PUBLIC RELATIONS 3,351 2,387 3, ,232 6,150 3, % TOTAL CONTRACTUAL SERVICES 219, , , , , ,347 39, % CAPITAL OUTLAY: Protective Equipment Other Ambulance Warranties TOTAL CAPITAL OUTLAY TOTAL EXPENDITURES $ 3,010,805 $ 2,988,136 $ 3,144,719 $ 2,653,040 $ 3,152,129 $ 3,116,634 $ (28,085) -0.93%

27 WEST COUNTY EMS & FIRE PROTECTION DISTRICT AMBULANCE FUND FISCAL YEAR 2013 REVENUE PROJECTIONS (Based on 2012 Tax Levy) Assessments Real Estate Personal Property Residential $ 521,855,720 Regular $ 90,813,881 Agricultural 243,260 Commercial 130,964,283 Total $ 653,063,263 Total $ 90,813,881 Projected Tax Revenue Tax Rate Category Gross Anticipated Budget Real Estate - Residential $ 908,029 $ 584, Real Estate - Agricultural Real Estate - Commercial 233, , Personal Property 176, ,371 - Railroad & Utilities - 18,000 - Merchants & Manufacturers - 2,000 Subtotal R.E. & P.P. $ 1,317,811 $ 848,011 Surcharge 15,000 Delinquent Real & PP Tax Revenue 443,575 Total Estimated Tax Revenue $ 1,306,586 Est. Revenue DES PERES STATUTORY AREA $ 20, CONTRACTED SERVICES: Contract Area - Town & Country $ 837, Contract Area - Eckelkamp 27, Contract Area - Corporate Hill 13, Contract Area Corporate Hill 10, Contract Area - The Bluffs $ ,408.56

28 DISPATCH FUND SUMMARY OF REVENUES AND EXPENDITURES 1 ACTUAL ACTUAL BUDGET ACTUAL PROJECTED BUDGET /31/ REVENUES: Property Taxes $ 321,295 $ 337,529 $ 326,686 $ 136,683 $ 327,873 $ 329,255 Manchester TIF 942 3,277 3,411 3,271 3,271 3,576 Des Peres Statutory Area (58) 16,004 5, ,299 Contracted Services 9,731 12,920 9,722 8,959 9,722 9,722 Interest and Investment Income Miscellaneous Reserves TOTAL REVENUES 332, , , , , ,952 EXPENDITURES: Supplies Contractual Services 328, , , , , ,852 SUBTOTAL 328, , , , , ,852 Capital Outlay TOTAL EXPENDITURES 328, , , , , ,852 EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 3,800 27, (195,784) (4,186) 100 OTHER FINANCING SOURCES (USES): Proceeds From Sale of Capital Assets TOTAL OTHER FINANCING SOURCES (USES NET CHANGE IN FUND BALANCE 3,800 27, (195,784) (4,186) 100 FUND BALANCE, BEGINNING OF YEAR 122, ,764 23, ,521 23,490 19,304 FUND BALANCE, END OF YEAR $ 126,321 $ 155,729 $ 23,630 $ (73,263) $ 19,304 $ 19,404 REVENUES BY SOURCE EXPENDITURES BY SOURCE 2.8% 1.5% 1.0% 0.0% 94.6% Property Taxes Manchester TIF Des Peres Statutory Area Contracted Services Interest and Investment Income 100.0% Contractual Services