City of Ocala. Fiscal Year Proposed General & Ancillary Funds Budget - Summary. Ocala is a great place to live, play, and prosper

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1 City of Ocala Fiscal Year Proposed General & Ancillary Funds Budget - Summary Ocala is a great place to live, play, and prosper

2 TABLE OF CONTENTS Fiscal Year General Fund and Ancillary Funds Budget Workbook General Fund Summary... 1 General Fund Detail... 3 Other General Funds... 6 Special Revenue Funds Internal Service Funds Debt Service Funds Capital Projects Funds Fiduciary Funds... 41

3 GENERAL FUND The General Fund is the principal fund of the City and accounts for the receipt of resources that are traditionally associated with local government and that are not required to be accounted for in another fund. Major revenue sources for this fund include ad valorem taxes, utility service taxes on electric sales, and a contribution from the Electric Fund which is also based on electric sales. Amended YTD Proposed FY Budget Budget Actuals Funding Sources Actuals FY FY FY FY Cash Balance Forward 23,, 29,246,33 Ad Valorem 2,962,199 21,464,461 21,464,461 2,854,24 22,863,49 Sales & Use Tax 951,67 815, 815, 854,31 Utility Service Tax 9,144,898 8,25, 8,25, 5,199,165 9,5, Communications Service Tax 2,643,849 2,555,888 2,555,888 1,422,321 2,555,888 Local Business Tax 423,56 412, 412, 414,23 412, Permits, Fees & Spec Assess 2,137,544 1,953,732 1,953,732 1,826,584 2,478,35 Intergovernmental Revenue 6,775,713 6,83,554 8,44,826 4,227,363 6,88,83 Charges For Services 19,39,96 12,776,1 12,776,1 9,25,82 13,184,313 Judgements, Fines & Forfeits 491, ,5 483, , ,5 1,315,339 83,79 978,79 63,3 74,5 Interfund Transfers 1,754,851 13,749,47 14,81,646 9,484,517 14,57,699 Total $74,91,41 $93,8,973 $11,458,399 $53,482,66 $73,465,71 Budget Permits, Fees & Spec Assess 3.37% Communications Service Tax 3.48% Intergovernmental Revenue 9.37% Utility Service Tax 12.32% Charges For Services 17.95% Sales & Use Tax 1.16%.96% Judgements, Fines & Forfeits.58% Local Business Tax.56% Ad Valorem 31.12% Interfund Transfers 19.14% FY Budget Amended Budget YTD Actuals Proposed Funding Uses Actuals FY FY FY FY Salaries & Benefits 52,412,95 56,524,547 56,663,15 38,486,451 58,814,79 14,984,243 8,869,145 1,977,572 6,852,196 9,973,857 Capital 719, ,846 2,324, ,174 77,44 Non- 39,952 72, 721,725 68,18 424,2 Transfers To Other Funds 4,936,529 7,357,83 7,812,245 5,519,558 5,227,566 Reserves 19,364,352 22,981,73 1,547,25 Total $73,363,422 $93,8,973 $11,48,386 $52,387,486 $76,757,977 Transfers To Other Funds 6.81% 12.99% Reserves 2.2% Capital 1.% Non-.55% Budget Salaries & Benefits 76.62% 1

4 Uses by Department Amended YTD FY Budget Budget Actuals Budget Actuals FY FY FY FY Executive & Legislative 2,159,27 2,513,125 2,921,77 1,947,58 2,883,989 City Clerk 543, ,31 731,31 39, ,242 Internal Auditor 229, ,24 294, ,381 33,515 Business & Financial Services 2,788,357 3,283,313 3,223,44 2,19,462 3,174,814 Human Resources & Risk Management 934,135 1,152,39 1,152,39 679,3 1,289,168 Development Services 4,81,365 5,44,45 6,529,211 4,182,946 5,36,587 Police Department 24,343,979 29,295,875 29,291,375 18,889,19 31,951,682 Fire Rescue 14,142,839 15,32,97 15,32,97 1,814,736 16,338,774 Engineering 1,112,377 1,669,42 1,796,93 1,155,863 Recreation & Parks 6,18,357 8,345,444 8,896,264 5,31,492 8,88,345 Public Works 25,85 25,85 Fleet Management 3,443,254 2,695 1,18, Facilities Maintenance 1,83,688 (14,568) 196, , Information Technology 3,141,49 3,567,561 3,818,47 2,594,818 3,674,49 8 Mhz 369, , , , ,51 Grants 96, ,272 1,792, ,972 Non-Departmental 6,318,347 2,959,692 25,118,145 1,214,323 1,614,861 Total $73,147,87 $93,8,973 $11,455,386 $52,363,89 $76,757,977 Development Services 6.98% City Clerk.85% Business & Financial Services 4.14% 8 Mhz.82% Recreation & Parks 11.57% Police Department 41.63% Executive & Legislative 3.76% Facilities Maintenance.% Fire Rescue 21.29% Fleet Management.% Human Resources & Risk Management 1.68% Information Technology 4.79% Internal Auditor.4% Non-Departmental 2.1% 2

5 GENERAL FUND DETAIL Amended YTD Proposed Actuals FY FY FY FY EXECUTIVE & LEGISLATIVE Salaries & Benefits 1,263,31 1,285,889 1,43, ,453 1,431,13 835, ,236 1,245, ,91 1,181,95 Capital 12,591 89,695 89,695 21,26 Non- 47,5 125, 126, 126, 125, Reserves 125, 29, , Total Executive & Legislative $2,159,27 $2,513,125 $2,921,77 $1,947,58 $2,883,989 CITY CLERK Salaries & Benefits 379, , , , , , , , , ,666 Total City Clerk $543,659 $731,31 $731,31 $39,898 $653,242 INTERNAL AUDITOR Salaries & Benefits 192, , , ,72 259,445 37,451 39,925 39,925 24,142 44,7 Capital 9,437 4,167 Total Internal Auditor $229,938 $285,24 $294,641 $191,381 $33,515 BUSINESS & FINANCIAL SERVICES Salaries & Benefits 2,473,555 2,74,81 2,633,437 1,88,91 2,587, ,82 578,53 59,3 39, ,552 Total Business & Financial Services $2,788,357 $3,283,313 $3,223,44 $2,19,462 $3,174,814 HUMAN RESOURCES & RISK MANAGEMENT Salaries & Benefits 688, , , ,22 889, , , , ,9 386,211 Capital 12,96 Total Human Resources & Risk Management $934,135 $1,152,39 $1,152,39 $679,3 $1,289,168 DEVELOPMENT SERVICES Salaries & Benefits 3,687,36 4,231,492 4,199,545 2,799,238 4,343,78 68,177 1,147,958 2,146,128 1,227, ,413 Capital 23, , ,924 28,194 Non- 16,652 25, 32,2 7,2 32,2 Transfers To Other Funds 465,38 Total Development Services $4,81,365 $5,44,45 $6,529,211 $4,182,946 $5,36,587 POLICE DEPARTMENT Salaries & Benefits 21,497,774 24,274,873 24,297,637 16,28,698 26,28,299 2,846,25 5,21,2 4,993,738 2,68,492 5,776,538 Capital 146,845 Total Police Department $24,343,979 $29,295,875 $29,291,375 $18,889,19 $31,951,682 3

6 GENERAL FUND DETAIL Amended YTD Proposed Actuals FY FY FY FY FIRE RESCUE Salaries & Benefits 12,626,71 11,823,679 11,823,679 9,61,551 12,857,71 1,254,88 2,963,228 2,963,228 1,59,713 3,235,64 Capital 2,92 Non- 241, , 246, 243, , Total Fire Rescue $14,142,839 $15,32,97 $15,32,97 $1,814,736 $16,338,774 ENGINEERING Salaries & Benefits 96,673 1,425,24 1,491, ,378 11, , , ,485 Capital 4,936 6, Total Engineering $1,112,377 $1,669,42 $1,796,93 $1,155,863 $ RECREATION & PARKS Salaries & Benefits 3,567,339 4,233,357 4,117,82 2,614,59 4,247,256 2,412,78 3,632,241 3,614,342 2,27,757 4,338,614 Capital 126,94 173, , , ,475 Non- 2, 36, 36,328 31,78 6, Total Recreation & Parks $6,18,357 $8,345,444 $8,896,264 $5,31,492 $8,88,345 PUBLIC WORKS Capital 25,85 25,85 Total Public Works $ $ $25,85 $25,85 $ FLEET MANAGEMENT Salaries & Benefits 1,38,221 1,987,181 1,987,181 1,258,59 1,959,794 2,63,32 (1,987,181) (1,991,446) (84,694) (2,77,569) Capital 6,96 6,96 118,377 Total Fleet Management $3,443,254 $ $2,695 $1,18,775 $62 FACILITIES MAINTENANCE Salaries & Benefits 798,72 957, , , ,87 1,5,616 (972,297) (88,27) 217,962 (1,29,71) Capital 47,5 29,646 83,463 Total Facilities Maintenance $1,83,688 $(14,568) $196,959 $868,796 $479 INFORMATION TECHNOLOGY Salaries & Benefits 1,717,511 1,99,334 1,99,377 1,348,396 1,928,176 1,423,979 1,577,227 1,828,3 1,246,422 1,675,133 Capital 71,1 Total Information Technology $3,141,49 $3,567,561 $3,818,47 $2,594,818 $3,674,49 8 MHZ Salaries & Benefits 73,834 67,191 71,691 5,4 7, ,137 56,666 56, , ,227 Total 8 Mhz $369,972 $627,857 $632,357 $284,218 $631,51 4

7 GENERAL FUND DETAIL Amended YTD Proposed Actuals FY FY FY FY GRANTS Salaries & Benefits 148,258 1,55 129,1 82,54 476, , , ,225 Capital 279,788 1,75, ,334 Non- 2,634 3,2 2,358 Total Grants $96,845 $155,272 $1,792,544 $442,972 $ NON-DEPARTMENTAL Salaries & Benefits 957,427 57,621 57,621 (45,434) 854,31 889,771 (5,712,364) (5,712,364) (3,854,8) (5,93,941) Non- 18, 8,177 15, Transfers To Other Funds 4,471,149 7,357,83 7,812,245 5,519,558 5,227,566 Reserves 19,239,352 22,952,466 1,422,25 Total Non-Departmental $6,318,347 $2,959,692 $25,118,145 $1,214,323 $1,614,861 GRAND TOTAL EXPENDITURES $73,147,87 $93,8,973 $11,455,386 $52,363,89 $76,757,977 Total Fire Rescue 21.29% Total Facilities Maintenance.% Total Executive & Legislative 3.76% Development Services 6.98% City Clerk.85% Total Business & Financial Services 4.14% 8 Mhz.82% Recreation & Parks 11.57% Total Fleet Management.% Total Human Resources & Risk Management 1.68% Information Technology 4.79% Internal Auditor.4% Non-Departmental 2.1% Total Police Department 41.63% 5

8 3/4 MILL ROAD IMPROVEMENTS FUND In 1987, City Council voted to add one mill to be used for specific purposes. This fund accounts for 3/4 of that mill designated for road and other transportation related improvements. Amended YTD Cash Balance Forward 2,528,132 6,88,497 Ad Valorem 2,845,489 2,917,28 2,917,28 2,837,784 3,18, , , 138, 1,965 1, Total $3,57,283 $5,583,34 $9,143,75 $2,848,749 $3,28, % Ad Valorem 96.88% Amended YTD Capital 4,38,442 39, 2,35, ,796 15, Contra (1,28,457) Non- 35, 232,565 35, 2,93,13 4,1,679 5,548,345 3,64,56 795,85 Salaries & Benefits 62,657 62, ,944 2,659,193 Reserves 195, ,37 Transfers To Other Funds 319,87 43,19 16, ,174 Total $7,261,325 $5,583,34 $9,143,75 $4,873,969 $2,746, % 2.12% 3.79% Salaries & Benefits Non- Capital Contra 67.24% 6

9 FIRE/POLICE IMPROVEMENTS FUND In 1987, City Council voted to add one mill to be used for specific purposes. This fund accounts for 1/4 of that mill designated for the enhancement of police and fire services, each receiving 1/8th. Amended YTD Cash Balance Forward 1,2,634 1,16,529 Ad Valorem 948, ,43 972,43 945,928 1,36,59 29,458 15, 15, 19,127 15, Total $977,954 $1,99,37 $2,93,932 $1,55,55 $1,51, % Ad Valorem 98.57% Amended YTD Capital 249,922 23, , , ,43 312,43 276,874 18,5 Reserves 632, ,411 Transfers To Other Funds 1,78,793 1,45,843 1,45, ,229 Total $1,561,437 $1,99,37 $2,93,932 $1,148,515 $18,5 1.% 7

10 PARKING FUND The parking fund accounts for the maintenance, enforcement, and development of parking needs for the City of Ocala. Amended YTD Cash Balance Forward 34,47 Charges For Services 61,2 61,2 73,368 19,2 Judgements, Fines & Forfeits 15,3 15,3 1,377 15,3 Interfund Transfers 15,879 11,53 14,76 9,66 Total $ $92,379 $186,553 $188,55 $249, % 6.14% 36.37% 43.83% Charges For Services Interfund Transfers Cash Balance Forward Judgements, Fines & Forfeits Amended YTD Capital 31,387 31,386 39,87 77,114 31,433 12,574 Salaries & Benefits 52,59 78,52 49,6 128,579 Total $ $92,379 $186,553 $111,88 $249, % Salaries & Benefits 51.61% 8

11 FIRE IMPACT FEES FUND This fund was set up in September 28 to separate fire impact fees from other revenues and track receipts and disbursements in a separate fund. Amended YTD Cash Balance Forward 16, ,838 16,492 1, 1, 514 2, Permits, Fees & Spec Assess 158,96 9, 9, 185,413 Total $175,398 $26,421 $243,838 $185,927 $2, 1.% Amended YTD Capital 814,939 Reserves 26, ,838 Total $814,939 $26,421 $243,838 $ $ 9

12 1/8 MILL NEIGHBORHOOD ENHANCEMENTS FUND 1/8 of a mill in property tax has been designated to support neighborhood enhancements as approved by the City Council. Amended YTD Cash Balance Forward 222,734 1,754,531 Ad Valorem 474, ,21 486,21 472, ,3 38,96 24, 24, 8,529 25, Total $512,344 $732,935 $2,264,732 $481,493 $543,3 4.6% Ad Valorem 95.4% Amended YTD Capital 11, ,6 99, ,51 283,1 Non- 73,9 5, 76,1 6, ,66 482,28 957, ,265 44,749 Reserves 1,55 321,429 Total $591,922 $732,935 $2,264,732 $624,488 $723, % Capital 6.89% 1

13 CENTRAL BUSINESS DISTRICT FUND This fund accounts for operation of fee based downtown concerts and other activities. Sponsorships, tickets sales and alcohol sales revenues are expected to offset the direct costs related to providing the concerts and fees are set accordingly. The concerts are expected to elevate the downtown experience, making it comparable to other regionally and nationally known historic downtowns. The concert series is a cultural enhancement that supports Ocala's Quality of Place. Amended YTD Cash Balance Forward 48,18 67,1 3,371 Charges For Services 34,186 18, 18, 135, , 15,5 3, 3, 3,2 3, Permits, Fees & Spec Assess 1,35 4,581 Interfund Transfers 347, ,45 168,45 112,3 166,81 Total $47,915 $354,63 $373,451 $255,718 $361, % 8.4% Interfund Transfers 37.35% 45.95% Charges For Services Cash Balance Forward Amended YTD 228, ,63 354,63 333, ,452 Reserves 18,821 Total $228,855 $354,63 $373,451 $333,349 $361,452 1.% 11

14 COMMUNITY DEVELOPMENT BLOCK GRANT FUND (CDBG) This fund accounts for the entitlement received from the Community Development Block Grant through a federal grant from the Department of Housing and Urban Development to address a variety of community issues, including public services. Amended YTD Intergovernmental Revenue 17, ,14 916, ,54 19,625 1,838 Total $19,59 $439,14 $916,873 $125,892 $ Amended YTD 112, , , ,746 Salaries & Benefits 79,11 82,979 98,242 59,56 Total $191,738 $439,14 $916,873 $29,37 $ 12

15 RECREATION SPECIAL ACTIVITIES FUND The Special Activities Fund accounts for operation of fee based recreation programs at the City's recreation and parks facilities. Program revenues are expected to offset the direct costs related to providing the program and fees are set accordingly. Programs operated through this fund include youth and adult athletic programs and recreation center programs. Amended YTD Cash Balance Forward 49,261 17,729 Charges For Services 254,52 425,349 43, , ,715 32,171 66, 66, 43,26 1,5 Total $286,674 $54,61 $64,78 $221,672 $526,215.29% Charges For Services 99.71% Amended YTD Capital 45,985 47,99 47,99 Contra (4,) (4,) (26,667) (3,) Contra (4,) (4,) (2,667) (4,) 154, , ,915 18, ,36 Salaries & Benefits 124, ,24 24,517 86,72 219,845 Reserves 128,7 162,656 Total $278,35 $54,61 $64,78 $214,54 $458, % Salaries & Benefits Contra 55.4% 13

16 EAST OCALA REDEVELOPMENT SUBAREA FUND City Council established the Community Redevelopment Area (CRA) in 1988 to revitalize, redevelop, and enhance the downtown and surrounding areas. In 216, Council added the "East Ocala Redevelopment Subarea" as part of the CRA. An ordinance was approved creating this subarea fund to account for the Tax Increment Financing (TIF) program. The TIF allows for a tax increment to be aside in a trust to be utilized for community redevelopment purposes only. Amended YTD Intergovernmental Revenue 2,526 21,668 21,667 49, Interfund Transfers 35,373 37,341 37,341 84,686 Total $ $55,899 $59,9 $59,282 $133, % Interfund Transfers Intergovernmental Revenue 63.28% Amended YTD 21 Salaries & Benefits 6,597 Reserves 55,899 59,9 Total $ $55,899 $59,9 $ $6,87 3.9% Salaries & Benefits 96.91% 14

17 DOWNTOWN REDEVELOPMENT SUBAREA FUND City Council established the Community Redevelopment Area (CRA) in 1988 to revitalize, redevelop, and enhance the downtown and surrounding areas. In 2, Council adopted an amendment designating a part of the CRA as the "Downtown Redevelopment Area." This designation was later changed in 216 to the "Downtown Redevelopment Subarea." An ordinance was approved creating this subarea fund to account for the Tax Increment Financing (TIF) program. The TIF allows for a tax increment to be aside in a trust to be utilized for community redevelopment purposes only. Amended YTD Cash Balance Forward 388,83 742,252 Intergovernmental Revenue 19,15 12,198 12,229 12, ,437 76,247 5, 5, (2,78) 3, Interfund Transfers 188,14 27, , , ,236 Total $373,51 $766,172 $1,144,679 $349,647 $39, % 33.9% 58.42% Interfund Transfers Intergovernmental Revenue Amended YTD Capital 1,996, , 345, ,277 2, Non- 831,636 25,88 424,38 7,634 1, 34, Salaries & Benefits 19,73 Reserves 454,84 374,876 Transfers To Other Funds 1,29,651 Total $3,893, $766,172 $1,144,679 $183,911 $32,233 15

18 NORTH MAGNOLIA REDEVELOPMENT SUBAREA FUND City Council established the Community Redevelopment Area (CRA) in 1988 to revitalize, redevelop, and enhance the downtown and surrounding areas. In 2, Council adopted an amendment designating a part of the CRA as the "North Magnolia Redevelopment Area." This designation was later changed in 216 to the "North Magnolia Redevelopment Subarea." An ordinance was approved creating this subarea fund to account for the Tax Increment Financing (TIF) program. The TIF allows for a tax increment to be aside in a trust to be utilized for community redevelopment purposes only. Amended YTD Cash Balance Forward 363,23 946,637 Intergovernmental Revenue 96,591 98,169 97,944 97,944 1,954 19,925 7,57 5, Interfund Transfers 1,196, ,18 168, , ,98 Total $1,312,629 $63,372 $1,213,374 $273,793 $279, % 1.79% Interfund Transfers Intergovernmental Revenue 62.15% Amended YTD Capital 258,555 4, 53,316 Non- 8,723 65, 233,426 63,93 5, 26, ,5 24,41 23,426 18,3 Salaries & Benefits 19,73 Reserves 385, ,231 Total $365,991 $63,372 $1,213,374 $86,519 $177, % 28.13% Non- Salaries & Benefits 6.78% 16

19 WEST OCALA REDEVELOPMENT SUBAREA FUND City Council established the Community Redevelopment Area (CRA) in 1988 to revitalize, redevelop, and enhance the downtown and surrounding areas. In 215, Council added the "West Ocala Redevelopment Subarea" as part of the CRA. An ordinance was approved creating this subarea fund to account for the Tax Increment Financing (TIF) program. The TIF allows for a tax increment to be aside in a trust to be utilized for community redevelopment purposes only. Amended YTD Intergovernmental Revenue 54,325 53,266 53, , , Interfund Transfers 93,621 91,797 91, ,684 Total $ $147,946 $145,63 $145,341 $335, %.3% Interfund Transfers Intergovernmental Revenue 63.9% Amended YTD Capital 75, 75, 5, Non- 5, 53 Salaries & Benefits 19,71 Reserves 147,946 7,63 Total $ $147,946 $145,63 $75, $12, %.44% 41.59% Capital Non- Salaries & Benefits 41.59% 17

20 ECONOMIC IMPROVEMENT FUND The purpose of the Economic Investment Program is to create economic growth within the Ocala city limits and utility service areas through both the attraction of new business and encouragement of existing business to grow and expand. Under this program the City may, on a case-by-case basis, provide financial assistance to or on behalf of a company where a positive return on investment to the City and/or the community can be determined. Amended YTD Cash Balance Forward 677,232 1,76,325 Intergovernmental Revenue 51,416 44,296 25, 25, 3,299 3, Interfund Transfers 4, 4, 4, 266,667 1,65, Total $495,712 $1,12,232 $2,131,325 $269,965 $1,68, 1.79% Interfund Transfers 98.21% Amended YTD Non- 788,59 917,232 1,561,717 22,537 1,467, , , 185, 123,75 185, Reserves 384,68 Total $1,124,352 $1,12,232 $2,131,325 $326,287 $1,652, % Non % 18

21 LOCAL GASOLINE TAX FUND In 1983, the State authorized counties to impose a local option gas tax of up to four cents on every gallon of motor fuel and special fuel sold in the County. The State, in 1985, allowed counties to impose an additional one to six cents and one to five cents local option fuel tax. The Marion County Board of Commissioners has imposed both the local one to five and one to six local option gas taxes. This fund accounts for the default percentage of County proceeds which the City receives. Amended YTD Cash Balance Forward 4,294,96 3,446,43 Charges For Services 219, ,76 225,76 328, , Intergovernmental Revenue 13,546 2,387,5 128,413 7, 7, 72,476 68, Sales & Use Tax 3,453,19 3,444,768 3,444,768 2,37,634 3,354,768 Total $3,814,162 $8,35,434 $9,574,71 $2,438,222 $3,76, % 1.81% Sales & Use Tax Charges For Services 89.2% Amended YTD Capital 79,954 3,155,426 47,99 211,971 Contra (129,716) (129,716) (86,477) (123,576) 2,196,487 2,1,472 2,12,472 1,181,646 2,62,466 Salaries & Benefits 2,447,8 2,44,523 2,44,523 1,517,163 2,318,582 Reserves 3,359,778 1,74,989 Transfers To Other Funds 3,377 3,377 2,251 Total $5,434,521 $8,35,434 $9,574,71 $2,86,573 $5,9,443 19

22 DOWNTOWN DEVELOPMENT FUND This fund accounts for the property taxes of three special independent districts and the costs to promote and revitalize the downtown area. Amended YTD Cash Balance Forward 132,41 182,874 Ad Valorem 64,28 72,377 72,377 69,382 77,243 3,87 2, 2, 428 2,8 Total $68,78 $26,787 $257,251 $69,81 $8,43 3.5% Ad Valorem 96.5% Amended YTD Non- 1, ,2 48,37 45,336 45,336 27,67 2,168 Reserves 151,276 21,74 Transfers To Other Funds 1, 1, 1, 6,667 35, Total $68,212 $26,787 $257,251 $33,98 $15, % Non- Transfers To Other Funds 33.22% 47.64% 2

23 INFRASTRUCTURE SALES SURTAX FUND On March 15, 216, the voters of Marion County approved a one cent (one percent) sales tax to be levied for a period of four years beginning on January 1, 217 and ending December 31, 22 to fund Public Safety capital needs and road projects. This fund accounts for the statutory default percentage of County proceeds which the City receives. Amended YTD 2,224 6, Sales & Use Tax 6,9,23 6,9,23 1,751,8 Total $ $6,9,23 $6,9,23 $1,753,33 $6, 1.% Amended YTD Capital 434,172 43,415 1,517,646 4,163,4 Reserves 6,9,23 5,574,851 Total $ $6,9,23 $6,9,23 $43,415 $5,681, % Capital 73.29% 21

24 STORMWATER UTILITY FUND In 1988, this fund was created to ensure that the City disposes of water run-off in a manner that complies with State and Federal guidelines, protects the purity of the aquifer and prevents the city from being hit with the type of flooding that has occurred in the past. Ocala was one of the first cities in Florida to create a stormwater management utility. Amended YTD Cash Balance Forward 2,469,256 5,41,82 Charges For Services 4,965,134 5,183,948 5,183,948 3,68,386 5,57,886 Intergovernmental Revenue 1,85,639 2,64, , ,549 7, 7, 35,215 6, Permits, Fees & Spec Assess 49,558 29,527 Total $6,933,881 $7,723,24 $13,268,641 $4,588,48 $5,567, % Charges For Services 98.92% Amended YTD Capital 2,595,126 25, 4,24,512 2,356, ,158 Contra (163,552) (163,552) (19,35) (85,2) 2,653,942 3,662,177 3,869,941 1,998,537 3,915,166 Salaries & Benefits 1,536,897 2,12,34 2,12,34 1,35,37 1,917,557 Reserves 1,764,853 3,112,14 Transfers To Other Funds 58, , , ,795 Total $7,366,151 $7,723,24 $13,268,641 $5,682,92 $6,274, % 3.15% Salaries & Benefits Capital Contra 61.56% 22

25 CAPITAL REPLACEMENT RESERVE FUND This fund was created in 1988 as a means of financing fleet replacements. Each piece of fleet-maintained equipment is charged a fleet user fee that considers the original cost, replacement cost and useful life of the equipment. Beginning in fiscal year 211, 6% of the fund will be utilized to purchase gasoline and diesel-fueled equipment; 2% for technology purchases; and 2% for maintenance of City facilities. Amended YTD Cash Balance Forward 625,753 3,14,646 1,613, ,555 4, 4, 71,2 Interfund Transfers 5,825,172 7,4,898 7,24,351 4,689,385 Total $6,248,726 $7,67,651 $1,168,997 $4,76,387 $1,613,694 Cash Balance Forward 1.% Amended YTD Capital 5,679,488 5,779,83 3,886,881 Non- 5,12 3,535 3,535 5,12 4,338,7 1,32,289 2,813,175 1,338,93 Reserves 667,339 1,572,484 1,613,694 Total $4,343,127 $7,67,651 $1,168,997 $5,23,931 $1,613,694 Reserves 1.% 23

26 DISABILITY INCOME REPLACEMENT FUND The Disability Income Replacement (DIR) fund was established to administer the City of Ocala's Self-Insured Disability Insurance. In 24 the City moved to a fully insured long term disability policy and the DIR fund now serves as a reserve to pay for run-out claims from the prior Self-Insured Disability Insurance. Amended YTD Cash Balance Forward 151,17 151, Total $ $151,17 $151,63 $989 $ Amended YTD 5,154 5,212 5,212 3,89 5,212 Reserves 145,85 145,851 82,466 Total $5,154 $151,17 $151,63 $3,89 $87, % Reserves 94.6% 24

27 GENERAL LIABILITY CLAIMS FUND This fund is used to collect monies, investigate claims, and disperse monies for expenses and settlements for liability claims made against the City of Ocala. Amended YTD Cash Balance Forward 1,555,555 2,238,125 Judgements, Fines & Forfeits 643,755 5, 5, 15,534 15, 2,1,767 5, 5, 6,11 45, Total $2,744,522 $1,655,555 $2,338,125 $111,645 $195, 23.8% Judgements, Fines & Forfeits 76.92% Amended YTD Capital 15, 252, ,67 5, Contra (2,186,427) (2,186,427) (1,457,619) (2,329,78) 2,45,394 2,19,175 2,19,175 1,688,682 2,355,79 Reserves 1,636,87 2,81,766 1,366,794 Transfers To Other Funds 9,642 Total $2,55,36 $1,655,555 $2,338,125 $415,13 $1,397, %.13% Reserves Capital Contra 63.2% 25

28 EMPLOYEES CONSOLIDATED HEALTH INSURANCE FUND This fund is used to collect monies, pay administrative fees and claims for the City of Ocala's employee health insurance. Amended YTD Cash Balance Forward 7,66,219 5,728,33 Charges For Services 1,43,592 11,339,765 1,31,444 1,31,444 8,5,54 11,347,47 Total $12,383,357 $17,376,663 $16,38,747 $8,5,54 $11,347,47 1.% Amended YTD Contra (1,187,778) (1,187,778) (791,853) (1,341,715) 12,257,88 11,52,766 11,52,766 7,26,589 12,326,215 Reserves 7,43,675 5,75,759 3,187,883 Total $12,257,88 $17,376,663 $16,38,747 $6,468,736 $14,172, % Reserves Contra 79.45% 26

29 EMPLOYEES CONSOLIDATED WORKERS COMP FUND This fund is used to collect monies, investigate claims, and disperse benefits to City of Ocala employees injured on the job. Amended YTD Cash Balance Forward 7,182,62 8,623,872 Judgements, Fines & Forfeits 112,795 1, 1, 183,683 1, 2,15,638 1,662,8 1,662,8 1,266,8 1,595,199 Total $2,263,433 $8,944,862 $1,386,672 $1,449,691 $1,695, % Judgements, Fines & Forfeits 94.1% Amended YTD 318,594 1,76,8 1,759,29 772,72 1,57,199 Salaries & Benefits 1,458 2, 3,51 1,977 2, Reserves 7,182,62 8,623,872 8,213,517 Total $32,52 $8,944,862 $1,386,672 $774,697 $9,722, %.2% Reserves Salaries & Benefits 84.48% 27

30 CAP IMP CERTIF SINKING - 27A FUND This fund is used for the payment of principal, interest and related costs of the above debt. Amended YTD Cash Balance Forward 321,6 321,6 321,6 1,698 4,12 4, ,12 Interfund Transfers 643,2 643,2 643,2 428,8 838,2 Total $644,898 $968,92 $968,92 $428,988 $1,163, %.35% Interfund Transfers Cash Balance Forward 72.2% Amended YTD Non- 469,77 643,8 643,8 322,2 643,8 Reserves 321,6 321,6 516,6 Transfers To Other Funds 24 3,52 3,52 3,52 Total $469,946 $968,92 $968,92 $322,2 $1,163, %.3% Non- Reserves Transfers To Other Funds 55.31% 28

31 CAP IMP CERTIF SINKING - 23 FUND This fund is used for the payment of principal, interest and related costs of the above debt. Amended YTD Cash Balance Forward 1,57,272 1,57,272 1,571,929 1,2 12, 12, 1,398 9, Interfund Transfers 1,592,14 1,588,858 1,588,858 1,59,239 1,597,64 Total $1,62,16 $3,171,13 $3,171,13 $1,6,637 $3,177, %.28% Interfund Transfers Cash Balance Forward 5.25% Amended YTD Non- 1,583,779 1,587,21 1,587,21 16,883 1,58,461 Reserves 1,571,929 1,571,929 1,588,532 Transfers To Other Funds 7,92 12, 12, 9, Total $1,59,871 $3,171,13 $3,171,13 $16,883 $3,177, %.28% Reserves Non- Transfers To Other Funds 49.99% 29

32 CAP IMP CERTIF REF SINKING - 22 FUND This fund is used for the payment of principal, interest and related costs of the above debt. Amended YTD Cash Balance Forward 872,3 872,3 879,978 5,68 5, 5, 612 5, Interfund Transfers 924,6 924, , , ,594 Total $929,668 $1,81,986 $1,81,986 $617,249 $1,81, %.28% Interfund Transfers Cash Balance Forward 51.12% Amended YTD Non- 915, ,8 917,8 917,86 917,775 Reserves 879, , ,797 Transfers To Other Funds 5,956 5, 5, 5, Total $921,939 $1,81,986 $1,81,986 $917,86 $1,81, %.28% Non- Reserves Transfers To Other Funds 5.69% 3

33 DEBT SVC SINKING FUND - WATER RESOURCES FUND This fund is used for the payment of principal, interest and related costs of all the Water and Sewer portion of the Utility System Refunding Revenue Bonds, Series 25A, 25B, 27A, 27B, 211. Amended YTD Cash Balance Forward 5,266,464 3,84,45 5,335,863 31,946 44,6 44,6 6,522 44,6 Interfund Transfers 6,841,1 6,694,876 6,694,876 4,463,25 6,619,62 Total $6,873,46 $12,5,94 $1,579,926 $4,469,772 $12,, %.37% Interfund Transfers Cash Balance Forward 55.16% Amended YTD Non- 2,84,535 6,627,337 6,627,337 2,693,18 6,627,232 Reserves 5,335,863 3,99,849 5,33,111 Transfers To Other Funds 4,782,977 42,74 42,74 42,74 Total $7,623,512 $12,5,94 $1,579,926 $2,693,18 $12,, %.36% Non- Reserves Transfers To Other Funds 55.23% 31

34 CAP IMP CERTIF REF SINKING - 27B FUND This fund is used for the payment of principal, interest and related costs of the above debt. Amended YTD Cash Balance Forward 15,6 15,6 15,3 77 1,25 1, ,25 Interfund Transfers 16,88 15,6 15,6 1,4 Total $16,165 $32,45 $32,45 $1,417 $16, % Cash Balance Forward 92.45% Amended YTD Non- 11,4 16,5 16,5 3 15,9 Reserves 15,3 15,3 Transfers To Other Funds Total $11,4 $32,45 $32,45 $3 $16, % Non- Transfers To Other Funds 96.7% 32

35 DEBT SVC SINKING FUND - ELECTRIC FUND This fund is used for the payment of principal, interest and related costs of all the Electric portion of the Utility System Refunding Revenue Bonds, Series 25B and 27A. Amended YTD Cash Balance Forward 3,38,993 2,424,55 3,355,743 1,429 17, 17, 3,185 17, Interfund Transfers 4,287,567 4,193,337 4,193,337 2,795,558 4,266,946 Total $4,297,995 $7,519,33 $6,634,887 $2,798,743 $7,639, %.22% Interfund Transfers Cash Balance Forward 55.85% Amended YTD Non- 1,66,161 4,147,127 4,147, ,2 4,145,56 Reserves 3,355,743 2,471,3 3,478,173 Transfers To Other Funds 824,792 16,46 16,46 16,46 Total $2,484,953 $7,519,33 $6,634,887 $938,2 $7,639, %.22% Non- Reserves Transfers To Other Funds 54.26% 33

36 WATER RESOURCES CONSTRUCTION FUND The Water and Sewer Construction fund provides financing for the construction of water and sewer capital improvements for the City. These improvements are categorized into three areas: capital projects, road related projects and repair and maintenance projects. Amended YTD Cash Balance Forward 12,383,896 14,633,838 Intergovernmental Revenue 95,988 4,492, ,111 Interfund Transfers 1,612, Total $11,517,988 $12,383,896 $19,126,834 $527,111 $ Amended YTD Capital 2,87, 9,579,552 2,239,947 6,145, Non- 4,639,56 1,85,385 8, 2,48, ,966 1,, Salaries & Benefits 115,96 43,695 Reserves 8,713,896 2,31,95 Transfers To Other Funds 6,34,377 Total $6,34,377 $12,383,896 $19,126,834 $4,614,993 $7,145, 14.% Capital 86.% 34

37 CAP IMP CERTIF - CONSTR - 27A FUND This fund is used for the appropriation of the proceeds of the Capital Improvement Revenue Certificates Construction, Series 27A projects. Amended YTD Capital 463, ,663 Total $595,86 $ $ $ $ 35

38 ELECTRIC CONSTRUCTION FUND This fund is used for the appropriation of the proceeds of the Utility Systems Revenue Bonds Construction, Series 27A. This fund accounts for electric utility projects. Amended YTD Cash Balance Forward 343,283 3,934,149 Interfund Transfers 6,733,166 6,792,316 6,792,316 4,528,211 Total $6,733,166 $7,135,599 $1,726,465 $4,528,211 $ Amended YTD Capital 7,135,599 9,999,29 3,464,885 6,247, 262,31 5,54 2, Reserves 132,536 Transfers To Other Funds 5,99, , ,599 Total $5,99,115 $7,135,599 $1,726,465 $3,82,989 $6,447, 3.1% Capital 96.9% 36

39 WATER SYS DEV CHGS CAPITAL TRUST FUND This fund is used to track water impact fees imposed on new users of real property to help finance the capital cost of constructing public facilities necessary to serve new connections. Amended YTD Cash Balance Forward 78,39 776, ,616 16,599 1, 1, 1,975 13, Permits, Fees & Spec Assess 134,67 11, 11, 257,37 11, Total $151,25 $9,39 $896,588 $259,282 $445, % 2.92% Cash Balance Forward Permits, Fees & Spec Assess 72.4% Amended YTD Capital 161,926 8, 8, 195,241 Reserves 1,39 96, ,616 Total $161,926 $9,39 $896,588 $195,241 $445,616 Reserves 1.% 37

40 SWR SYS DEV CHGS CAPITAL TRUST FUND This fund is used to track wastewater impact fees imposed on new users of real property to help finance the capital cost of constructing public facilities necessary to serve new connections. Amended YTD Cash Balance Forward 2,71,88 3,167,813 4,835,523 66,669 43, 43, 8,216 5, Permits, Fees & Spec Assess 489,566 35, 35, 1,248,52 375, Total $556,235 $2,464,88 $3,56,813 $1,256,718 $5,26, %.95% Cash Balance Forward Permits, Fees & Spec Assess 91.92% Amended YTD Capital 52,885 9,274 28,54 Reserves 2,464,88 3,551,539 5,26,523 Total $549,389 $2,464,88 $3,56,813 $ $5,26,523 Reserves 1.% 38

41 ELECTRIC SYSTEM SERIES 1989A R & R FUND This fund was established with the original electric bond issue. This fund maintains the five percent (5%) restricted assets required per our bond covenant. Amended YTD Cash Balance Forward 2,289,751 2,372,149 2,372,149 Interfund Transfers 82,399 Total $82,399 $2,289,751 $2,372,149 $ $2,372,149 Cash Balance Forward 1.% Amended YTD Reserves 2,289,751 2,372,149 2,372,149 Total $ $2,289,751 $2,372,149 $ $2,372,149 Reserves 1.% 39

42 WATER RESOURCES R & R FUND This fund was established with the original water and sewer bond issue. This fund maintains the five percent (5%) restricted assets required per our bond covenant. Amended YTD Cash Balance Forward 1,376,8 1,544,24 1,544,24 Interfund Transfers 167,44 Total $167,44 $1,376,8 $1,544,24 $ $1,544,24 Cash Balance Forward 1.% Amended YTD Reserves 1,376,8 1,544,24 1,544,24 Total $ $1,376,8 $1,544,24 $ $1,544,24 Reserves 1.% 4

43 POLICE TRUST FUND This fund was created for the Police Department to account for certain revenues received from fines, sale or forfeiture of property, confiscated money, sale of recovered property, or unclaimed evidence in the form of currency. These revenues can only be used for specific expenditures, for example, education and training of law enforcement officers, the School Education-Crime Prevention Program, and reward money. Amended YTD Cash Balance Forward 824, ,258 Judgements, Fines & Forfeits 19, , ,888 12, ,818 29,817 5,929 5,929 1,876 45,798 Total $22,696 $1,97,176 $1,162,75 $122,764 $265, % Judgements, Fines & Forfeits 82.76% Amended YTD Capital 462,8 58,899 58,899 Non- 23,755 2, 26, 21,88 2, 244,666 22,97 148,224 36,63 72, Salaries & Benefits 7,46 Reserves 874,26 928,952 Total $738,268 $1,97,176 $1,162,75 $116,617 $92, 21.74% Non % 41

44 GENERAL EMPLOYEES RETIREMENT SYSTEM FUND This fund was established to collect monies, invest proceeds, and disperse benefits to City of Ocala general government employees. Amended YTD Cash Balance Forward 117,565,15 128,156,291 25,635,945 16,355,539 16,355,539 9,753,159 16,114,591 Total $25,635,945 $133,92,689 $144,511,83 $9,753,159 $16,114,591 1.% Amended YTD Non- 25, 25, 25, 12,326,115 14,297,7 14,297,7 1,866,749 13,719,7 Reserves 119,597,989 13,189,13 Total $12,326,115 $133,92,689 $144,511,83 $1,866,749 $13,744,7.18% Non % 42

45 FIREFIGHTERS RETIREMENT PLAN FUND This fund was established to collect monies, invest proceeds, and disperse benefits to City of Ocala firefighters. Amended YTD Cash Balance Forward 45,352,196 51,635,284 8,447,92 3,856,6 3,856,6 1,793,48 3,473,988 Total $8,447,92 $49,28,796 $55,491,884 $1,793,48 $3,473,988 1.% Amended YTD Non- 12, 12, 2,485,668 3,187,7 3,187,7 2,124,215 4,95,2 Reserves 46,9,96 52,292,184 Total $2,485,668 $49,28,796 $55,491,884 $2,124,215 $4,95,2 1.% 43

46 POLICE OFFICERS RETIREMENT SYSTEM FUND This fund was established to collect monies, invest proceeds, and disperse benefits to City of Ocala sworn police officers. Amended YTD Cash Balance Forward 57,17,376 62,875,988 1,177,92 5,421, 5,421, 2,816,261 5,58,19 Total $1,177,92 $62,591,376 $68,296,988 $2,816,261 $5,58,19 1.% Amended YTD Non- 3, 25, 3, 5,286,878 5,347,5 5,752,5 4,463,229 5,61,5 Reserves 57,213,876 62,519,488 Total $5,286,878 $62,591,376 $68,296,988 $4,463,229 $5,631,5.53% Non % 44