State of Kansas City. Water & Sewer Utility Fund 15 1,686,031 Gas Utility Fund 16 54,820

Transcription

1 CERTIFICATE 2015 To the Clerk of Cloud, State of Kansas We, the undersigned, officers of of Concordia certify that: (1) the hearing mentioned in the attached publication was held; (2) after the Budget Hearing this budget was duly approved and adopted as the maximum expenditures for the various funds for the year 2015; and (3) the Amounts(s) of 2014 Ad Valorem Tax are within statutory limitations Adopted Budget Amount of 2014 County Page Budget Authority Ad Valorem Clerk's Table of Contents: No. for Expenditures Tax Use Only Computation to Determine Limit for Allocation of MVT, RVT, 16/20M Vehicle Tax 3 Schedule of Transfers 4 Statement of Indebtedness 5 Statement of Lease-Purchases 6 Computation to Determine State Library Grant 7 Fund K.S.A. General a 8 4,595, ,680 Debt Service , ,037 Library , ,429 Library Employee Benefit 12-16, ,141 38,112 Economic Development H 10 60,000 36,197 Special Highway ,841 TIF 11 1,096,304 Special Parks & Rec 12 78,321 Wireless 911 Telephone 12 Water/Sewer Bond & Interest 13 Airport PSAP , Water & Sewer Utility Fund 15 1,686,031 Gas Utility Fund 16 54,820 Non-Budgeted Funds-A 17 Non-Budgeted Funds-B 18 Non-Budgeted Funds-C 19 Totals xxxxxxx 8,794,608 1,298,455 Notice of the vote to adopt required to be published and attached to the budget? No County Clerk's Use Only Budget Summary 20 0 Neighborhood Revitalization Rebate TIF District 21 Assisted by: Nov 1, 2014 Total Assessed Valuation Address: Attest:, 2014 County Clerk Governing Body Page No. 1

2 of Concordia 2015 Computation to Determine Limit for 2015 Amount of Levy 1. Total tax levy amount in 2014 budget + $ 1,286, Debt service levy in 2014 budget - $ 207, Tax levy excluding debt service $ 1,079, Valuation Information for Valuation Adjustments 4. New improvements for 2014: + 62, Increase in personal property for 2014: 5a. Personal property ,949 5b. Personal property ,300,625 5c. Increase in personal property (5a minus 5b) + 0 (Use Only if > 0) 6. Valuation of annexed territory for a. Real estate + 0 6b. State assessed + 0 6c. New improvements - 0 6d. Total adjustment (sum of 6a, 6b, and 6c) Valuation of property that has changed in use during ,435, Total valuation adjustment (sum of 4, 5c, 6d &7) 2,498, Total estimated valuation July 1, ,643, Total valuation less valuation adjustment (9 minus 8) 24,144, Factor for increase (8 divided by 10) Amount of increase (11 times 3) + $ 111, budget tax levy, excluding debt service, prior to CPI adjustment (3 plus 12) $ 1,191, Debt Service in this 2015 budget 246, budget tax levy, including debt service, prior to CPI adjustment (13 plus 14) 1,437, Consumer Price Index for all urban consumers for calendar year % 17. Consumer Price Index adjustment (3 times 16) $ 16, Maximum levy for budget year 2015, including debt service, not requiring 'notice of vote publication.' (15 plus 17) $ 1,453,478 If the 2015 adopted budget includes a total property tax levy exceeding the dollar amount in line 18 you must publish notice of vote by the governing body to adopt such budget in the official county newspaper and attach a copy of the published notice to this budget. In no event will published notice of the vote be required if the total budget year tax levy is $1,000 or less. Page No. 2

3 of Concordia 2015 Allocation of Motor, Recreational, 16/20M Vehicle Tax Budgeted Fund Budget Tax Levy Allocation for Year 2015 for 2014 Amount for 2013 MVT RVT 16/20M Veh General 852, ,656 1,366 3,163 Debt Service 207,000 34, Library 140,831 23, Library Employee Benefit 40,948 6, Economic Development 44,779 7, TOTAL 1,286, ,656 2,062 4,771 County Treas Motor Vehicle Estimate 213,656 County Treasurers Recreational Vehicle Estimate 2,062 County Treasurers 16/20M Vehicle Estimate 4,771 Motor Vehicle Factor Recreational Vehicle Factor /20M Vehicle Factor Page No. 3

4 of Concordia 2015 Schedule of Transfers Expenditure Receipt Actual Current Proposed Transfers Fund Transferred Fund Transferred Amount for Amount for Amount for Authorized by From: To: Statute General - Nondept CIP 150, , ,000 General - Nondept Economic Development 7,000 7,000 7,000 General - Nondept Computer Equip Reserve 5,500 4,500 5,000 General Special Equip Reserve 80, , ,000 Special Highway Special Equip Reserve 42,000 42,000 42,000 Tax Increment Bond TIF Project ,379 Water/Sewer Operating Water/Sewer Bond & Int 50, Water/Sewer Operating Economic Development 2,000 2,000 2,000 Water/Sewer Operating Computer Equip Reserve 5,000 5,000 5,000 Water/Sewer Operating Special Equip Reserve 10,000 10,000 10,000 Water/Sewer Operating Debt Service 88, , ,262 Gas Operating Water/Sewer Operating - 2,200 10,000 General Debt Service 105,550-65,000 Small Animal Trust Animal Shelter 9,000 2,500 - TIF Project Brown Grand Project 100,000 94,582 - State of Kansas Totals 655, ,687 1,224,641 Adjustments* Adjusted Totals 655, ,605 1,224,641 *Note: Adjustments are required only if the transfer is being made in 2014 and/or 2015 from a non-budgeted fund. Page No. 4

5 of Concordia 2015 STATEMENT OF INDEBTEDNESS Date Date Interest Beginning Amount Amount Due Amount Due Type of of of Rate Amount Outstanding Date Due Debt Issue Retirement % Issued Jan 1,2014 Interest Principal Interest Principal Interest Principal General Obligation: GO Bond Series 2011-A 2/10/ /1/ ,665,000 1,560,000 5/1 & 11/1 11/1 46, ,000 43, ,000 GO Bond Series 2011-B 2/10/2011 2/1/ ,100, ,200 2/1 & 8/1 2/1 & 8/1 8, ,400 7, ,400 GO Bond Series 2012-A 2/7/ /1/ , ,000 5/1 & 11/1 11/1 9,633 35,000 9,108 40,000 GO Bond Series 2012-B 2/7/ /1/ , ,000 5/1 & 11/1 11/1 13,005 40,000 12,205 40,000 TIF Bond Series 2005-A 5/10/ /1/ ,205, ,000 5/1 & 11/1 11/1 24,000 75,000 21,225 80,000 TIF Bond Series 2012-C 2/7/ /1/ ,100,000 2,390,000 5/1 & 11/1 11/1 47, ,000 40, ,000 Total G.O. Bonds 6,410, , , , ,400 Revenue Bonds: Total Revenue Bonds Other: Total Other Total Indebtedness 6,410, , , , ,400 Page No. 5

6 of Concordia 2015 STATEMENT OF CONDITIONAL LEASE-PURCHASE AND CERTIFICATE OF PARTICIPATION* Total Term of Interest Amount Principal Payments Payments Items Contract Contract Rate Financed Balance On Due Due Purchased Date (Months) % (Beginning Principal) Jan 1, Kyocera Admin Copier 8/24/ ,590 3,287 1,914 1,373 Vactor Truck 10/18/ , ,332 76,870 78,462 Savin PD Copier 6/4/ ,680 N/A 810 1,756 ***If you are merely leasing/renting with no intent to purchase, do not list--such transactions are not lease-purchases. Totals 158,619 79,594 81,591 Page No. 6

7 WORKSHEET FOR STATE GRANT-IN-AID TO PUBLIC LIBRARIES AND REGIONAL LIBRARY SYSTEMS Library found in: of Concordia Cloud Budgeted Year: 2015 Two tests are used to determine eligibility for State Library Grant. If the grant is approved, then the municipality's library will be paid the grant on February 15 of each year. First test: Current Year Proposed Year Ad Valorem Tax $132,804 $142,429 Delinquent Tax $2,000 $0 Motor Vehicle Tax $21,277 $23,388 Recreational Vehicle Tax $150 $226 16/20M Vehicle Tax $300 $522 LAVTR $0 $0 $0 TOTAL TAXES $156,531 $166,565 Difference in Total Taxes: $10,034 Qualify for grant: Qualify Second test: Assessed Valuation $23,519,046 $22,892,418 Did Assessed Valuation Decrease? Yes Levy Rate Difference in Levy Rate: Qualify for grant: Qualify Overall does the municipality qualify for a grant? Qualify If the municipality would not have qualified for a grant, please see the below narrative for assistance from the State Library. Page No. 7

8 of Concordia 2015 FUND PAGE FOR FUNDS WITH A TAX LEVY General Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 659, , ,251 Ad Valorem Tax 928, ,374 xxxxxxxxxxxxxxxxxxxxxx Delinquent Tax 37,160 12,273 0 Motor Vehicle Tax 156, , ,656 Recreational Vehicle Tax 1,503 1,600 1,366 16/20M Vehicle Tax 3,480 3,600 3,163 Gross Earning (Intangible) Tax LAVTR and County Revenue Sharing Watercraft Ad Valorem Tax 0 0 1,374 Local Alcoholic Liquor 12,153 10,692 12,216 Vehicle Rental Excise Tax Special Assessments 16,984 10,000 10,000 Local Retail Sales Tax 1,088,018 1,061,656 1,067,783 1% County Sales Tax 523, , ,219 Local Use Tax 124, , ,095 Franchise Fees 553, , ,554 State Highway Connecting Links 44,172 44,000 44,000 Local Grants - Royals Charities 5, Federal Grants - STEP 1, Federal Grants - FAA 3,514 18,253 0 Rent, Licenses, Permits & Fees 38,734 35,700 35,500 Cemetery Permits/Deeds 8,850 8,500 8,500 Ambulance Service 204, , ,000 Inter-Local Ambulance Agreement 42,232 30,197 61,343 Dispatch Interlocal Agreement 50, , ,000 Pool Operations/Concession Stand Sales 20,746 20,500 22,500 SRO Program Fees 42,437 42,000 42,000 Fines, Forfeitures and Penalties 91,346 87,775 80,700 Rental Income 4,647 4,647 4,647 Sale of Assets 8,653 5,439 3,000 Donations 8,013 7,500 7,000 Reimbursed Expense 314,488 17,167 0 Interest on Idle Funds 5,306 5,000 5,000 12,583 4,500 2,500 Total Receipts 4,351,680 3,916,550 3,032,516 Resources Available: 5,011,250 4,790,522 3,804,767 Page No. 8

9 of Concordia FUND PAGE - GENERAL General Actual for 2013 Estimate for 2014 Year for 2015 Resources Available: 5,011,250 4,790,522 3,804,767 Nondepartmental 573, , ,780 Finance & Administration 228, , ,570 Municipal Court 75,362 74,838 75,542 Law Enforcement 714, , ,655 Police Communications 291, , ,540 Fire Protection 334, , ,275 Ambulance Service 329, , ,370 Animal Control 51,067 51,870 53,555 Planning & Zoning 90,767 96, ,285 Public Works 433, , ,300 Airport Operations 53,949 52,287 58,720 Park Operations 248, , ,760 Cemetery Operations 64,881 64,329 78,990 Swimming Pool Operations 101, , ,805 Recreation Programs 85,563 88,430 95,780 Sports Complex 111, , ,455 Subtotal detail (Should agree with detail) 3,789,228 3,603,571 3,802,382 Transfer to Debt Service 105, ,000 Transfer to Capital Improvement 150, , ,000 Transfer to Computer Reserve 5,500 4,500 5,000 Transfer to Economic Development 7,000 7,000 7,000 Transfer to Equipment Reserve 80, , ,000 Neighborhood Revitalization Rebate 327,000 Total Expenditures 4,137,278 4,018,271 4,595,382 Unencumbered Cash Balance Dec , ,251 xxxxxxxxxxxxxxxxxxxxxx 2013/2014/2015 Budget Authority Amount: 4,355,410 4,496,147 4,595,382 Non-Appropriated Balance Total Expenditure/Non-Appr Balance 4,595,382 Tax Required 790,615 Delinquent Comp Rate: 5.7% 45,065 Amount of 2014 Ad Valorem Tax 835,680 Page No. 8a

10 of Concordia 2015 General Fund - Detail Expend Actual for 2013 Estimate for 2014 Year for 2015 Nondepartmental Salaries 18,571 17,972 15,780 Contractual 509, , ,600 Commodities 9,178 6,250 7,300 Capital Outlay 4,410 2,300 3,600 Election Cost 0 3,146 3,500 Allocation to Others 32,000 32,000 32,000 Total 573, , ,780 Finance & Administration Salaries 163, , ,770 Contractual 61,507 78,200 72,800 Commodities 3,150 5,800 5,500 Capital Outlay Total 228, , ,570 Municipal Court Salaries 32,452 34,638 33,942 Contractual 42,910 40,200 41,500 Commodities Capital Outlay Total 75,362 74,838 75,542 Law Enforcement Salaries 586, , ,655 Contractual 29,834 34,370 30,900 Commodities 74,123 64,800 57,300 Capital Outlay 24,224 3,800 3,800 Total 714, , ,655 Police Communications Salaries 271, , ,690 Contractual 16,152 20,800 22,300 Commodities 3,206 3,550 3,550 Capital Outlay ,000 Total 291, , ,540 Fire Protection Salaries 296, , ,675 Contractual 3,653 8,380 11,900 Commodities 34,855 35,900 32,700 Capital Outlay 0 3,000 6,000 Total 334, , ,275 Ambulance Service Salaries 286, , ,670 Contractual 14,736 16,005 13,200 Commodities 22,559 21,800 38,000 Capital Outlay 5,377 8,496 19,500 Total 329, , ,370 Animal Control Salaries 37,442 38,120 38,605 Contractual 5,496 8,100 9,300 Commodities 7,164 5,650 5,650 Capital Outlay Total 51,067 51,870 53,555 Page Total 2,598,093 2,400,921 2,503,287 Page No. 8b

11 of Concordia 2015 General Fund - Detail Page 2 Actual for 2013 Estimate for 2014 Year for 2015 Planning & Zoning Salaries 82,106 85,074 85,785 Contractual 7,019 8,700 16,800 Commodities 1,642 3,050 5,250 Capital Outlay Total 90,767 96, ,285 Public Works Salaries 324, , ,975 Contractual 20,075 22,175 27,150 Commodities 89,715 73,850 78,175 Capital Outlay Total 433, , ,300 Airport Operations Salaries 3,683 4,147 5,060 Contractual 29,927 30,190 33,070 Commodities 13,922 12,950 14,590 Capital Outlay 6,417 5,000 6,000 Total 53,949 52,287 58,720 Park Operations Salaries 187, , ,820 Contractual 22,300 19,175 15,200 Commodities 38,903 39,890 41,740 Capital Outlay Total 248, , ,760 Cemetery Operations Salaries 39,010 39,979 51,510 Contractual 1,858 4,300 4,260 Commodities 19,638 17,550 20,220 Capital Outlay 4,375 2,500 3,000 Total 64,881 64,329 78,990 Swimming Pool Operations Salaries 49,261 53,524 59,655 Contractual 20,995 18,900 24,150 Commodities 31,736 35,200 39,000 Capital Outlay Total 101, , ,805 Recreation Programs Salaries 61,828 64,180 65,230 Contractual 5,988 6,700 9,000 Commodities 16,146 17,550 21,550 Capital Outlay 1, Total 85,563 88,430 95,780 Sports Complex Salaries 60,382 62,953 67,255 Contractual 21,708 18,100 21,700 Commodities 29,191 24,850 26,500 Capital Outlay Total 111, , ,455 Page 2 -Total 1,191,135 1,202,650 1,299,095 Page 1 -Total 2,598,093 2,400,921 2,503,287 Grand Total 3,789,228 3,603,571 3,802,382 (Note: Should agree with general sub-totals.) Page No. 8c

12 Cloud 2015 FUND PAGE FOR FUNDS WITH A TAX LEVY Debt Service Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 111, , ,503 Ad Valorem Tax 91, ,201 xxxxxxxxxxxxxxxxxx Delinquent Tax 3,220 1,500 0 Motor Vehicle Tax 9,393 6,800 34,376 Recreational Vehicle Tax /20M Vehicle Tax Watercraft Ad Valorem Tax Special Assessments 118, , ,000 Vehicle Rental Excise Tax Transfer from Water and Sewer Oper Fund 88, , ,262 Transfer from General Fund 105, ,000 Interest on Idle Funds Total Receipts 417, , ,603 Resources Available: 528, , ,106 GO Bond Series 2011-A 55, , ,000 GO Bond Series 2011-B 122, , ,400 GO Bond Series 2012-A 30,000 35,000 40,000 GO Bond Series 2012-B 90,000 40,000 40,000 Interest - GO Bond Series 2011-A 47,380 46,280 43,580 Interest - GO Bond Series 2011-B 9,470 8,246 7,022 Interest - GO Bond Series 2012-A 18,485 9,633 9,108 Interest - GO Bond Series 2012-B 27,143 13,005 12,205 Commissions and Postage Contractual ,550 Neighborhood Revitalization Rebate 50,000 Total Expenditures 399, , ,875 Unencumbered Cash Balance Dec , ,503 xxxxxxxxxxxxxxxxxx 2013/2014/2015 Budget Authority Amount: 419, , ,875 Non-Appropriated Balance Total Expenditure/Non-Appr Balance 679,875 Tax Required 232,769 Delinquent Comp Rate: 5.7% 13,268 Amount of 2014 Ad Valorem Tax 246,037 Library Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan Ad Valorem Tax 128, ,804 xxxxxxxxxxxxxxxxxx Delinquent Tax 5,199 2,000 0 Motor Vehicle Tax 21,822 21,277 23,388 Recreational Vehicle Tax /20M Vehicle Tax Rental Vehicle Tax Watercraft Ad Valorem Tax Interest on Idle Funds Total Receipts 156, ,552 24,384 Resources Available: 156, ,552 24,384 Library Appropriation 156, , ,132 Neighborhood Revitalization Rebate Total Expenditures 156, , ,132 Unencumbered Cash Balance Dec xxxxxxxxxxxxxxxxxx 2013/2014/2015 Budget Authority Amount: 156, , ,132 Non-Appropriated Balance Total Expenditure/Non-Appr Balance 159,132 Tax Required 134,748 Delinquent Comp Rate: 5.7% 7,681 Amount of 2014 Ad Valorem Tax 142,429 Page No. 9

13 of Concordia 2015 FUND PAGE FOR FUNDS WITH A TAX LEVY Library Employee Benefit Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan Ad Valorem Tax 31,228 38,614 xxxxxxxxxxxxxxxxxx Delinquent Tax 1,271 1,200 0 Motor Vehicle Tax 5,364 4,500 6,800 Recreational Vehicle Tax /20M Vehicle Tax Rental Vehicle Tax Watercraft Ad Valorem Tax Interest on Idle Funds Does miscellaneous exceed 10% of Total R Total Receipts 38,059 44,433 7,084 Resources Available: 38,059 44,433 7,084 Library Benefit Appropriation 38,059 44,433 43,141 Neighborhood Revitalization Rebate Does miscellaneous exceed 10% of Total Ex Total Expenditures 38,059 44,433 43,141 Unencumbered Cash Balance Dec xxxxxxxxxxxxxxxxxx 2013/2014/2015 Budget Authority Amount: 38,059 44,433 43,141 Non-Appropriated Balance Total Expenditure/Non-Appr Balance 43,141 Tax Required 36,057 Delinquent Comp Rate: 5.7% 2,055 Amount of 2014 Ad Valorem Tax 38,112 Economic Development Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 7,070 4,910 8,993 Ad Valorem Tax 35,087 42,227 xxxxxxxxxxxxxxxxxx Delinquent Tax 1,544 1,200 0 Motor Vehicle Tax 7,007 6,500 7,436 Recreational Vehicle Tax /20M Vehicle Tax Rental Vehicle Tax Watercraft Ad Valorem Tax Transfer from General Fund 7,000 7,000 7,000 Transfer from Water and Sewer Oper Fund 2,000 2,000 2,000 Interest on Idle Funds Does miscellaneous exceed 10% of Total R Total Receipts 52,840 59,083 16,762 Resources Available: 59,910 63,993 25,755 Contractual 55,000 55,000 55,000 Neighborhood Revitalization Rebate 5,000 Does miscellaneous exceed 10% of Total Ex Total Expenditures 55,000 55,000 60,000 Unencumbered Cash Balance Dec 31 4,910 8,993 xxxxxxxxxxxxxxxxxx 2013/2014/2015 Budget Authority Amount: 60,000 60,000 60,000 Non-Appropriated Balance Total Expenditure/Non-Appr Balance 60,000 Tax Required 34,245 Delinquent Comp Rate: 5.7% 1,952 Amount of 2014 Ad Valorem Tax 36,197 Page No. 10

14 of Concordia 2015 FUND PAGE FOR FUNDS WITH NO TAX LEVY Special Highway Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 88,911 69,331 65,031 State of Kansas Gas Tax 133, , ,810 County Transfers Gas Interest on Idle Funds Total Receipts 133, , ,810 Resources Available: 222, , ,841 Salaries 7,274 12,000 15,100 Contractual 8,429 11,000 12,100 Commodities 95,712 75,000 80,000 Transfer to Equipment Reserve Fund 42,000 42,000 42,000 Projects ,641 Total Expenditures 153, , ,841 Unencumbered Cash Balance Dec 31 69,331 65, /2014/2015 Budget Authority Amount: 216, , ,841 Adopted Budget Prior Year Current Year Proposed Budget TIF Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 97, , ,489 TIF Distribution 594, , ,739 TIF Distribution - All Others ,376 Delinquent Receipts 32,617 25,000 20,000 Interest on Idle Funds Total Receipts 627, , ,815 Resources Available: 725, ,289 1,096,304 Tax Increment Bond Series ,000 75,000 80,000 Tax Increment Bond Series 2012-C 350, , ,000 Interest - Tax Increment Bond Series ,700 24,000 21,225 Int - Tax Increment Bond Series 2012-C 54,800 47,800 40,700 Transfer to TIF Project Fund ,379 Total Expenditures 506, ,800 1,096,304 Unencumbered Cash Balance Dec , , /2014/2015 Budget Authority Amount: 768, ,514 1,096,304 Page No. 11

15 of Concordia 2015 FUND PAGE FOR FUNDS WITH NO TAX LEVY Special Parks & Rec Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 93, ,413 66,105 Local Alcohol 12,153 10,692 12,216 Interest on Idle Funds Total Receipts 12,153 10,692 12,216 Resources Available: 105, ,105 78,321 Capital Outlay 0 50,000 78,321 Total Expenditures 0 50,000 78,321 Unencumbered Cash Balance Dec ,413 66, /2014/2015 Budget Authority Amount: 106, ,742 78,321 Adopted Budget Prior Year Current Year Proposed Budget Wireless 911 Telephone Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 4,759 3,608 0 Fees Interest on Idle Funds Total Receipts Resources Available: 4,759 3,608 0 Contractual 1,151 3,608 0 Total Expenditures 1,151 3,608 0 Unencumbered Cash Balance Dec 31 3, /2014/2015 Budget Authority Amount: 4, See Tab C Page No. 12

16 of Concordia 2015 FUND PAGE FOR FUNDS WITH NO TAX LEVY Water/Sewer Bond & Interest Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 94, Transfer from Utility Fund 50, Interest on Idle Funds Total Receipts 50, Resources Available: 145, GO Bond 2012-B 140, Interest - GO Bond 2012-B 5, Total Expenditures 145, Unencumbered Cash Balance Dec /2014/2015 Budget Authority Amount: 145, Adopted Budget Prior Year Current Year Proposed Budget Airport Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 41,159 51,348 51,348 Rental Income 11,515 Interest on Idle Funds Total Receipts 11, Resources Available: 52,674 51,348 51,348 Contractual 1,326 Total Expenditures 1, Unencumbered Cash Balance Dec 31 51,348 51,348 51, /2014/2015 Budget Authority Amount: 49,243 60,942 0 Page No. 13

17 of Concordia 2015 FUND PAGE FOR FUNDS WITH NO TAX LEVY 911 PSAP Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 29,769 50,141 82,761 Fees 58,451 57,000 57,000 Reimbursed Expense 7,000 8,120 0 Interest on Idle Funds Total Receipts 65,451 65,120 57,000 Resources Available: 95, , ,761 Contractual 42,902 32,500 32,500 Capital Outlay 2, ,261 Total Expenditures 45,079 32, ,761 Unencumbered Cash Balance Dec 31 50,141 82, /2014/2015 Budget Authority Amount: 114, , ,761 Adopted Budget Prior Year Current Year Proposed Budget 0 Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan Interest on Idle Funds Total Receipts Resources Available: Total Expenditures Unencumbered Cash Balance Dec /2014/2015 Budget Authority Amount: Page No. 14

18 of Concordia 2015 FUND PAGE FOR FUNDS WITH NO TAX LEVY Water & Sewer Utility Fund Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan 1 923, ,173 9,534 Water Receipts 761, , ,000 Sewer Receipts 432, , ,000 Rate Increase ,400 Fees 30,935 23,000 23,000 Rental Income 16,941 16,900 16,900 Sale of Assets 31, Reimbursed Expense 133, State Sales Tax 7,735 7,700 7,700 Transfer from Gas Fund 0 2,200 10,000 Interest on Idle Funds 1,698 1,600 1,600 New GO Bond , Total Receipts 1,416,608 1,245,790 1,852,600 Resources Available: 2,339,697 1,502,963 1,862,134 Salaries 620, , ,540 Contractual 261, , ,100 Commodities 141, , ,050 Capital Outlay 355, , ,500 Gas Line Expense 467,024 12, th Street , Vac Truck Lease Principal 75,311 76,870 78, Vac Truck Lease Interest 4,774 3,216 1,624 Transfer to Economic Development Fund 2,000 2,000 2,000 Transfer to Computer Equipment Replacemen 5,000 5,000 5,000 Transfer to Special Equipment Reserve Fund 10,000 10,000 10,000 Transfer to Water/Sewer Bond & Interest Fund 50, Transfer to Debt Service Fund 88, , ,262 Total Expenditures 2,082,524 1,493,429 1,686,031 Unencumbered Cash Balance Dec ,173 9, , /2014/2015 Budget Authority Amount: 2,337,251 1,957,474 1,686,031 Page No. 15

19 of Concordia 2015 FUND PAGE FOR FUNDS WITH NO TAX LEVY Gas Utility Fund Actual for 2013 Estimate for 2014 Year for 2015 Unencumbered Cash Balance Jan Gas Receipts 0 13,700 17,000 Fees 0 5,900 5,900 Gas Receipts (Additional) 0 7,800 31,920 Interest on Idle Funds Total Receipts 0 27,400 54,820 Resources Available: 0 27,400 54,820 Contractual 0 18,000 19,820 Commodities 0 5,000 25,000 Allocation to Others 0 2,200 0 Transfer to Water/Sewer Operating 0 2,200 10,000 Total Expenditures 0 27,400 54,820 Unencumbered Cash Balance Dec /2014/2015 Budget Authority Amount: 40, ,695 54,820 Page No. 16

20 of Concordia NON-BUDGETED FUNDS (A) 2015 (Only the actual budget year for 2013 is to be shown) Non-Budgeted Funds-A (1) Fund Name: (2) Fund Name: (3) Fund Name: (4) Fund Name: (5) Fund Name: Computer Equip Reserve Special Equip Reserve BAT Equipment Civil Asset Forfeiture Unencumbered Unencumbered Unencumbered Unencumbered Unencumbered Total Cash Balance Jan 1 8,902 Cash Balance Jan 1 402,907 Cash Balance Jan Cash Balance Jan Cash Balance Jan 1 409, ,573 Trsfr from General 5,500 Trsfr from General 80,000 Forfeitures 769 Federal Grant 27,745 Trsfr from Water 5,000 Trsfr from Spec Hwy 42,000 Pass-Through Payments 104 Trsfr from Water 10,000 Interest 505 Donations 2,500 Revolving Loan State of Kansas Total Receipts 10,500 Total Receipts 134,500 Total Receipts 0 Total Receipts 769 Total Receipts 28, ,123 Resources Available: 19,402 Resources Available: 537,407 Resources Available: 120 Resources Available: 1,643 Resources Available: 438, ,696 Commodities 3,350 Capital Outlay 191,674 Pass-Through Payments 104 Capital Outlay 16,017 Total Expenditures 19,367 Total Expenditures 191,674 Total Expenditures 0 Total Expenditures 0 Total Expenditures ,145 Cash Balance Dec Cash Balance Dec ,733 Cash Balance Dec Cash Balance Dec 31 1,643 Cash Balance Dec , ,551 ** 785,551 ** **Note: These two block figures should agree. Page No. 17

21 of Concordia NON-BUDGETED FUNDS (B) 2015 (Only the actual budget year for 2013 is to be shown) Non-Budgeted Funds-B (1) Fund Name: (2) Fund Name: (3) Fund Name: (4) Fund Name: (5) Fund Name: ire Dept Grants & Donation Cemetery Endowment ecreation Grant & Donatio TIF Project Unencumbered Unencumbered Unencumbered Unencumbered Unencumbered Total Cash Balance Jan Cash Balance Jan 1 40,281 Cash Balance Jan 1 1,389 Cash Balance Jan 1 1,921,085 Cash Balance Jan 1 465,846 2,429,547 State Grant 2,420 Interest 68 Local Grant 500 Reimbursed Exp 54,227 Donations 1,745 Donations 18,397 Federal Grant - FAA 39,152 CIP Reimbursed Expense 1,170 Federal Grant - CDBG 95,610 State Grant - Fed Exch 177,234 Trsfr from General 150,000 State of Kansas Total Receipts 4,165 Total Receipts 68 Total Receipts 20,067 Total Receipts 0 Total Receipts 516, ,523 Resources Available: 5,111 Resources Available: 40,349 Resources Available: 21,456 Resources Available: 1,921,085 Resources Available: 982,069 2,970,070 Contractual 2,420 Contractual 8,006 Contractual 423,215 Contractual 505,904 Commodities 1,423 Commodities 5,135 Capital Outlay 40,582 Commodities 25,939 Capital Outlay 2,375 Trsfr to Brown Grand 100,000 Capital Outlay 100,217 Total Expenditures 3,843 Total Expenditures 0 Total Expenditures 15,516 Total Expenditures 563,797 Total Expenditures 632,060 1,215,216 Cash Balance Dec 31 1,268 Cash Balance Dec 31 40,349 Cash Balance Dec 31 5,940 Cash Balance Dec 31 1,357,288 Cash Balance Dec ,009 1,754,854 ** 1,754,854 ** **Note: These two block figures should agree. Page No. 18

22 of Concordia NON-BUDGETED FUNDS (C) 2015 (Only the actual budget year for 2013 is to be shown) Non-Budgeted Funds-C (1) Fund Name: (2) Fund Name: (3) Fund Name: (4) Fund Name: (5) Fund Name: Small Animal Trust Cafeteria Plan Agency Funds Waste Water Trtmt Unencumbered Unencumbered Unencumbered Unencumbered Unencumbered Total Cash Balance Jan 1 36,091 Cash Balance Jan 1 14,226 Cash Balance Jan 1 45,163 Cash Balance Jan 1 0 Cash Balance Jan ,480 Brown Grand Project Interest 124 Employee Contr. 18,756 Receipts 503,260 Meter Fees 3,849 Local Grants 65,000 Bequests & Gifts 3,200 Donations 50,000 Tax Credit Donations 92,500 Trsfr from TIF Project 100,000 State of Kansas Total Receipts 3,324 Total Receipts 18,756 Total Receipts 503,260 Total Receipts 3,849 Total Receipts 307, ,689 Resources Available: 39,415 Resources Available: 32,982 Resources Available: 548,423 Resources Available: 3,849 Resources Available: 307, ,169 Trsfr to Animal Shelter 9,000 Personal 19,648 Expenses 479,681 Contractual 287,791 Total Expenditures 9,000 Total Expenditures 19,648 Total Expenditures 479,681 Total Expenditures 0 Total Expenditures 287, ,120 Cash Balance Dec 31 30,415 Cash Balance Dec 31 13,334 Cash Balance Dec 31 68,742 Cash Balance Dec 31 3,849 Cash Balance Dec 31 19, ,049 ** 136,049 ** **Note: These two block figures should agree. Page No. 19

23 NOTICE OF BUDGET HEARING The governing body of of Concordia will meet on August 6, 2014 at 5:30 p.m. at Commission Chambers of Concordia Hall for the purpose of hearing and answering objections of taxpayers relating to the proposed use of all funds and the amount of ad valorem tax. Detailed budget information is available at Hall, 701 Washington and will be available at this hearing. BUDGET SUMMARY Proposed Budget 2015 Expenditures and Amount of 2014 Ad Valorem Tax establish the maximum limits of the 2015 budget. Estimated Tax Rate is subject to change depending on the final assessed valuation Prior Year Actual for 2013 Current Year Estimate for 2014 Proposed Budget for 2015 Actual Actual Budget Authority Amount of 2014 Estimate FUND Expenditures Tax Rate * Expenditures Tax Rate * for Expenditures Ad Valorem Tax Tax Rate * General 4,137, ,018, ,595, , Debt Service 399, , , , Library 156, , , , Library Employee Benefit 38, , ,141 38, Economic Development 55, , ,000 36, Special Highway 153, , ,841 TIF 506, ,800 1,096,304 Special Parks & Rec 50,000 78,321 Wireless 911 Telephone 1,151 3,608 Water/Sewer Bond & Interest 145,133 Airport 1, PSAP 45,079 32, ,761 Water & Sewer Utility Fund 2,082,524 1,493,429 1,686,031 Gas Utility Fund 27,400 54,820 Non-Budgeted Funds-A 211,145 Non-Budgeted Funds-B 1,215,216 Non-Budgeted Funds-C 796,120 Totals 9,944, ,932, ,794,608 1,298, Less: Transfers 655, ,605 1,224,641 Net Expenditure 9,288,542 6,354,962 7,569,967 Total Tax Levied 1,285,243 1,286,553 xxxxxxxxxxxxxxxxxxx Assessed Valuation 23,472,767 23,519,046 22,892,418 Outstanding Indebtedness, January 1, G.O. Bonds 5,050,000 7,272,600 6,410,200 Revenue Bonds Other Lease Purchase Principal 1, , ,619 Total 5,051,976 7,508,282 6,568,819 *Tax rates are expressed in mills 0 Official Title: Manager Page No. 20

24 of Concordia 's Computation Estimate for TIF District Computation Ad Valorem Tax - Current TIF District July 1st - Current Year Valuation for TIF District: 7,392, , Mill Levy Estimated Rate from Budget Summary Page: Ad Valorem Tax for Current TIF District: 419,318 Computation Ad Valorem Tax - Base TIF District July 1st - Valuation for Base Year TIF District: 3,642, , Mill Levy Estimated Rate from Budget summary Page: Ad Valorem Tax for Base TIF District: 206,579 Computation Ad Valorem Tax - TIF District Ad Valorem Tax for Current TIF District: Less Ad Valorem Tax for Base TIF District: Total Ad Valorem Tax for TIF District: 419, , ,739 * *Amount linked to TIF fund page. Page No. 21