City of Williston Fiscal Year 2014/2015 Adopted Budget

Transcription

1 City of Williston Fiscal Year 2014/2015 Adopted Budget (Adopted on September 23, 2014)

2 Table of Contents Page # Budget Summary Budget Advertisement 1 Budget Summary by Fund 2-3 Budget Comparison by Fund 4-5 Budgeted Expenditures By Type 6-8 Millage Rate Options 9 Team Count by Department 10 Budget by Fund General Fund Airport Fund Community Redevelopment Agency (CRA) Fund 29 Utility Fund Capital Improvement Program (CIP) Funds Other Supporting Schedules Staffing Plan (Listed By Department) Capital Improvement Plan (Sorted By Department) 43-45

3 Budget Advertisement Millage Per $1000 General Fund BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2014/2015 THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE CITY OF WILLISTON ARE 16.1% MORE THAN LAST YEAR S TOTAL OPERATING EXPENDITURES. Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes mills $ 515,110 $ - $ - $ - $ - $ - $ 515,110 Delinquent taxes 6, ,000 Tax incremental revenue , ,973 Other locally levied taxes 209, ,772 Utility service taxes 321, ,000 Fines & forfeitures 7, ,000 Franchise fees 92, ,250 Licenses, permits, and fees 50, ,250 Intergovernmental revenue 572, ,910 Grant Revenue 6,000 2,700, ,138-3,447,138 Charges for services - 736,000-5,397, ,133,050 Contributions, Income & Portfolio Additions , ,243 Employer Contribution 129, ,193 Employee Contribution 94,050 94,050 Valuation Addtions 150, ,000 Interest Income 2, , ,700 Miscellaneous revenues 18,200 15,850-63,125 10, ,175 TOTAL SOURCES 1,801,241 3,452, ,473 5,472, , ,243 12,025,570 Transfers in 638, ,707-1,417,907 Debt Proceeds , ,000 Fund balances/reserves/net assets 316, , , ,439 TOTAL REVENUES, TRANSFERS & BALANCES 2,755,791 3,452, ,378 5,891,359 1,875, ,243 14,776,916 EXPENDITURES General governmental services: 390, , ,578 Public Safety: 1,525, ,525,182 Public Works 310, ,794 Other governmental services 57, ,522 Transportation - 3,452, ,452,300 Community redevelopment 72, , ,463 Debt service 49, , ,950 Utilities services ,589, ,589,535 Recreation Activities 15, ,597 Capital Improvement Programs ,875,845-1,875,845 Contributions, Income & Portfolio Reductions , ,243 TOTAL EXPENDITURES 2,421,705 3,452, ,378 4,810,538 1,875, ,243 13,359,009 Transfers out 334,086-3,000 1,080, ,417,907 Fund balances/reserves/net assets TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,359 $ 1,875,845 $ 373,243 $ 14,776,916 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #1

4 Budget Summary by Fund General Airport CRA Utility CIP FY2015 FY2014 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Expenditures by Type City Council $ 37,869 $ - $ - $ - $ - $ 37,869 $ 36, % Administration City Clerk 60, ,344 56, % City Manager 32,039 21,360 10,680 42, , , % City Administration 104, ,485 83, % Special Events 11, ,800 11, % Library 7, ,400 8, % Legal Services 34, ,541 38, % Financial Services 42,346 25,408 25,408 47, , , % Information Technology 20, ,928-34,820 34, % Community Development Planning & Zoning 43, ,275 41, % Building & Permitting / Inspection 22, ,278 18, % Community Redevelopment 72, , , , % Law Enforcement/Public Safety Airport Administration 259, , , % Patrol 647, , , % Police Communication 194, , , % Fire 390, , , % Animal Control / Code Enforceme 49, ,972 49, % Crossing Guards 31, ,890 30, % Facility Operations - 689, , , % Capital Projects - 2,700, ,700,000 1,160, % Public Works / Utility Street Repair/Resurfacing 4, ,500 3, % Public Works Crew 181, , , % Public Works Operations 124, , , % Utility Administration ,823-67,823 63, % Electric Services ,884,667-2,884,667 2,697, % Gas Services , , , % Water Services , , , % Solid Waste Collection , , , % Sewer Collection , , , % Sewer Treatment , , , % Expenditures by Type (continued) Capital Projects/Equipment ,875,845 1,875,845 1,660, % Transfer to General Fund , , , % Transfer to Capital Improvements 334, , , , % Recreation/Athletics 15, ,597 19, % Contingency 31,089 15, , , , % Expenditures $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,358 $ 1,875,845 $ 14,403,673 $ 12,260, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #2

5 Budget Summary by Fund General Airport CRA Utility CIP FY2015 FY2014 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Revenue / Funding Sources Property Taxes $ 521,110 $ - $ 174,973 $ - $ - $ 696, , % Other Locally Levied Taxes 209, , , % Utility Billing ,397,050-5,397,050 5,218, % Fuel Sales - 440, , , % Rental & Leases - 221, , , % Timber Sales - 75, ,000 75, % Public Service Taxes 321, , , % Franchise Fees 92, ,250 91, % Intergovernmental Revenues 572, , , % Fines & Forfeitures 7, ,000 7, % Licenses & Permits 50, ,250 50, % Miscellaneous 18,200 15, , , , % Sale of Fixed Assets ,000 10, % Interest Income 2, ,000-15,700 19, % Grant 6,000 2,700, ,138 3,447,138 1,842, % Non-Operating/ Transfers 638, ,707 1,417,907 1,184, % Other Financing Sources / Debt Proce , , ,000 n/a Use of Fund Balance 316, , , ,906 n/a Revenue/Funding Sources $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,359 $ 1,875,845 $ 14,403,673 $ 12,260, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #3

6 Budget Comparison By Fund General Airport CRA Utility CIP FY2015 Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2014 Budget $ 2,600,627 $ 1,971,373 $ 312,330 $ 5,729,042 $ 1,647,400 $ 12,260,772 Increase in Property Taxes 506-7, ,643 Increase in Utility Billing , ,108 Increase in Grant Revenue - 1,540, ,138 1,601,138 Increase in Loans / Debt Proceeds , ,000 Increase in Transfers from GF/UF , ,307 Reduction in estimated fuel revenue - (62,873) (62,873) Increase in Timber Revenue Utility Settlement (200,000) (200,000) Increase to Discretionary Sales Tax 19, ,808 Increase in Utility Fund Contribution 11, ,200 Change to Fund Balance /Retained Earnings 117, ,911 (12,792) - 213,557 All other revenue changes 6,213 3,800 - (3,000) (5,000) 2,012 FY2015 Proposed Budget 2,755,791 3,452, ,378 5,891,358 1,875,845 14,403,673 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #4

7 Budget Comparison By Fund General Airport CRA Utility CIP FY2015 Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2014 Budget 2,600,627 1,971, ,330 5,729,042 1,647,400 $ 12,260,772 Personnel Expenses COLA Increase 35,710 3, ,625-58,963 New Positions (2) 34, ,361-59,100 Other Salary adjustments 3,950 12, ,500 Reduction in retirement contribution % (49,336) (5,212) (1,237) (31,476) - (87,260) Change in Police Dept. staffing (28,548) (28,548) All other staffing changes (21,501) - - 7,787 - (13,714) Increase for Insurance (Health / Life) 8, ,632-46,533 Operating Expenses Subtotal (16,084) 11,286 (557) 56,928-51,573 Decrease for Insurance (Prop / GL / Liab / WC) (19,936) (1,095) - (6,551) - (27,582) Increase in telephone expenses 6, ,530 Increase in vehicle fuel expenses 8, (5,948) - 3,042 Increase in material & supplies expenses 20, ,000-27,450 Increase in repair & maintenance expenses 11,187 5,000-9,000-25,187 Increase in building maintenance expenses 8,000-2, ,160 Increase in advertising expenses 3, ,100 Increase in contractual services - Bldg Dept. 3, ,600 Reduction in Fuel Purchases - (61,109) (61,109) Increase in Electricity Purchases , ,046 Increase in Gas Purchases ,606-28,606 Change to Contingency 24,760 (6,722) - (172,152) - (154,114) Increase in transfer to General Fund ,200-11,200 All other changes in operating expenses (8,155) 3,567 3,956 5,602-4,971 Capital Outlay Subtotal 58,562 (60,359) 6,116 38,767-43,087 Reduction in Capital Outlay (32,000) (10,000) (42,000) Increase in Capital Outlay / Projects - 1,540, ,488 (11,000) 228,445 1,867,933 Increase transfer to CIP Fund 144, , ,307 Subtotal 112,686 1,530, ,488 66, ,445 2,048,240 Net Adjustments 155,164 1,480, , , ,445 2,142,900 FY2015 Proposed Budget 2,755,791 3,452, ,378 5,891,358 1,875,845 14,403,672 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #5

8 Budgeted Expenditures By Type Description Budget Actual Budget Projected Budget Incr (Decr) GENERAL FUND PERSONAL SERVICES City Council $ 19,393 $ 18,344 $ 20,051 $ 19,040 $ 19, % Administration 116, , , , , % Planning 25,285 25,201 27,206 26,389 26, % Building 4,773 4,729 4,746 4,668 4, % Police 811, , , , , % Police Communications 193, , , , , % Animal Control/Code 39,655 36,081 39,686 36,553 39, % Fire 178, , , , , % Public Works 175, , , , , % Recreation / Athletics 34,901 34,550 17,348 15,337 13, % Special Events 1, n/a 1,600,610 1,550,379 1,629,277 1,562,313 1,583, % OPERATING EXPENDITURES City Council 16,224 13,373 16,384 16,691 18, % Administration 113, , , , , % Legal Services 38,580 30,640 38,980 23,982 34, % Planning 12,370 6,854 13,907 6,585 16, % Building Permits 14,000 11,764 14,000 10,014 17, % Police 152, , , , , % Police Communication 4,750 3,425 3,500 1,148 3, % Animal Control/Code 8,567 10,605 9,326 8,380 10, % Fire 81, , , , , % Public Works 142, , , , , % Recreation / Athletics 12,800 3,335 2,100 2,100 2, % Library 22,665 15,981 8,677 8,621 7, % Special Events 9,700 14,180 11,800 12,150 11, % Non Departmental 148, , , , , % 778, , , ,223 1,122, % CAPITAL OUTLAY Administration - - 2,000 2, % Planning n/a Building Permits n/a Police - - 1,000 1, % Fire 10,000 1,169 33,000 33, % Public Works 8,500 5, n/a Library n/a 18,500 6,559 36,000 36, % DEBT SERVICE Fire 49,691 49,691 49,691 42,592 49, % Personal Services 1,600,610 1,550,379 1,629,277 1,562,313 1,583, % Operating Expenditures 778, , , ,223 1,122, % Capital Outlay 18,500 6,559 36,000 36, % Debt Service 49,691 49,691 49,691 42,592 49, % Grand 2,447,204 2,361,993 2,600,627 2,442,128 2,755, % % of Personal Services 65.4% 65.6% 62.6% 64.0% 57.5% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #6

9 Budgeted Expenditures By Type Description Budget Actual Budget Projected Budget Incr (Decr) AIRPORT FUND PERSONAL SERVICES $ 187,968 $ 184,698 $ 181,239 $ 169,237 $ 194, % OPERATING EXPENDITURES 740, , , , , % CAPITAL OUTLAY 3,442,654 3,592,503 1,170, ,241 2,700, % NON-OPERATING EXPENDITURES 14,982-16,227 16,227 11, % Grand 4,386,440 4,358,959 1,971,373 1,627,810 3,452, % % of Personal Services 4.3% 4.2% 9.2% 10.4% 5.6% CRA FUND PERSONAL SERVICES 23,483 19,799 39,774 37,215 39, % OPERATING EXPENDITURES 48,063 40,880 53,132 43,857 58, % CAPITAL OUTLAY 519, , ,424 40, , % NON-OPERATING EXPENDITURES 20,000-13,000 10,000 13, % Grand 611, , , , , % % of Personal Services 3.8% 4.6% 12.7% 28.2% 9.3% CAPITAL IMPROVEMENT PROGRAM FUND CAPITAL OUTLAY 874, ,737 1,647, ,570 1,875, % Grand 874, ,737 1,647, ,570 1,875, % % of Personal Services 0.0% 0.0% 0.0% 0.0% 0.0% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #7

10 Budgeted Expenditures By Type Description Budget Actual Budget Projected Budget Incr (Decr) UTILITY FUND PERSONAL SERVICES Electric 264, , , , , % Gas 170, , , , , % Water 179, , , , , % Solid Waste ,309 n/a Sewer Collection 102, , ,963 90,510 98, % Sewer Treatment 110, , ,823 97, , % 828, , , , , % OPERATING EXPENSES Administrative 120, , , , , % Electric 2,881,235 2,727,599 2,440,729 2,372,118 2,600, % Gas 210, , , , , % Water 134, , , , , % Solid Waste 475, , , , , % Sewer Collection 51, ,422 49, ,236 49, % Sewer Treatment 106, , , , , % 3,981,438 4,357,887 3,533,929 3,828,249 3,739, % CAPITAL OUTLAY Electric 20,000-1, % Gas 10,000-11, % Water 10,000-1, % Sewer Collection 10, n/a 50,000-13, % DEBT SERVICE Water 93,000 19,978 87,500 10,005 91, % 93,000 19,978 87,500 10,005 91, % NON-OPERATING EXPENSES Administrative 1,000, ,617 1,295, ,000 1,211, % 1,000, ,617 1,295, ,000 1,211, % Personal Services 828, , , , , % Operating Expenses 3,981,438 4,357,887 3,533,929 3,828,249 3,739, % Capital Outlay 50,000-13, % Debt Service 93,000 19,978 87,500 10,005 91, % Non-Operating Expenses 1,000, ,617 1,295, ,000 1,211, % Grand 5,953,567 5,899,168 5,729,042 5,207,007 5,891, % % of Personal Services 13.9% 13.3% 14.0% 14.2% 14.4% ALL FUNDS Personal Services 2,640,307 2,539,562 2,649,901 2,510,518 2,666, % Operating 5,548,740 5,735,889 5,076,626 5,178,434 5,467, % Capital Outlay 4,904,793 4,176,709 3,072,824 1,429,500 4,892, % Debt Service 142,691 69, ,191 52, , % Non-Operating 1,035, ,617 1,324, ,227 1,235, % Grand $ 14,272,396 $ 13,258,446 $ 12,260,772 $ 9,824,276 $ 14,403, % % of Personal Services 18.5% 19.2% 21.6% 25.6% 18.5% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #8

11 Millage Rate Options Comparison of Taxable Values - (FY2014 vs FY2015) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY14 Certified Taxable Value 90,816, FY14 Adjusted Taxable Value 90,789,524 (27,225) -0.03% FY15 Taxable Value 91,523, , % Comparison of of Millage MillageRate RateOptions Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) Roll Back Millage Rate (2) 91,405, , Prior Year Millage Rate 3 Votes 4 Votes 5 Votes Adopted Millage Rate 91,523, ,215 4,169 91,523, , ,908 91,523, , ,505 91,523, , ,514 91,523, , Notes (1) Gross tax revenue does not include discounts taken for early payment. (2) The net new taxable value estimate (117,335) is not included in the the roll back millage rate calculation. CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #9

12 Team Count By Department Department FY09 FY10 FY11 FY12 FY13 FY14 FY15 Change Notes City Council City Administration Police Department (1.0) Eliminated 1 position. Fire Department Public Works/Utilities Includes 2 new positions. Airport Personnel CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #10

13 General Fund - FY 2014/15 Budget REVENUES/SOURCES Advalorem Property Taxes 521, , , , , % Delinquent Ad Valorem Taxes 7,000 3,113 6,000 6,318 6, % Local Option Tax: Gas 6C 32,059 29,113 30,259 28,587 29, % Local Govt Infrtr Tax - Discretionary 179, , , , , % Public Service Tax - Electricity 255, , , , , % Public Service Tax - Water 28,000 25,075 26,000 24,432 26, % Public Service Tax - Gas 34,000 36,487 36,000 44,251 45, % Public Service Tax - Propane 17,550 5,137 7,500 4,180 5, % Telecommunications Tax 105,000 98,984 95,651 86,276 87, % Business & Prof Occ Licenses 25,000 19,985 25,000 25,919 25, % Bldg Permits-Structural & Eq 20,400 22,100 25,000 22,222 25, % Franchise Fees - Electricity 30,000 21,784 36,000 37,382 36, % Franchise Fees - Telephone Pole Renta 2,500 4,460 2,500 2,230 2, % Franchise Fees - Cable TV Pole Rental 2,500 4,020 2,500 4,020 4, % Franchise Fees - Solid Waste 56,000 49,943 50,000 50,208 50, % Animal Licenses/Misc % Fed Pymts In Lieu of Taxes 2,976 4,055 2,976 2,976 2, % Other Federal Grants - 1, n/a State Grants - Public Safety 1,000 6,000 2,550 5,349 6, % State Revenue Sharing 82,288 82,287 82,635 81,732 84, % FL Revenue Sharing-8C Fuel 25,000 32,425 25,000 31,065 32, % Mun Vehicle Gas Tax Rebate 2, n/a Mobile Home Licenses Tax 2,000 1,149 2,000 2,149 2, % Alcoholic Beverage Licenses 1, ,000 1,937 1, % Local Govt 1/2 Cent Sales Tax 92,362 94, ,083 92,699 99, % FDOT - Traffic Signal Maintenance 7,999 7,999 8,237 8,237 9, % FDOT - Highway Lighting Maint. 22,496 22,496 27,230 27,230 27, % Crossing Guards Levy County 13,200 15,120 13,200 14,832 15, % County Fire Dept. Subsidy 201, , , , , % Land Development Regulation Fees 7,000 2,009 1,500 2,739 2, % Pub Safety: Misc. Police Sve 4,000 2,481 4,000 5,118 4, % Parks Application Fee-Nonrefund % Parks Use Fee % Fines & Forfeitures 15,000 7,278 7,000 6,454 7, % Miscellaneous Income 15,000 5,936 10,000 22,947 10, % Misc. Reimbursement Police Dept n/a Interest Income 8,500 2,264 2,750 2,626 2, % Disposition of Fixed Assets - 1, n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #11

14 General Fund - FY 2014/15 Budget REVENUES/SOURCES (continued) Disposition of Scrap Materials ,000 1,000 1, % Utility Fund Contribution 627, , , , , % Sale of General Fixed Assets - - 1,000 1,000 1, % Donations - 2,690-3,053 - n/a Use of Fund Balance , , % TOTAL REVENUES/SOURCES 2,447,204 2,379,570 2,600,627 2,392,673 2,755, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #12

15 General Fund - FY 2014/15 Budget EXPENDITURES/USES CITY COUNCIL Payroll Taxes 1,193 1,270 1,193 1,174 1, % Retirement 1,500 1,450 1, , % Worker's Compensation % Executive Salaries 15,600 15,625 15,600 15,282 15, % Other Salaries & Wages - Poll 1,100-1,100 1,100 1, % Personal Services 19,393 18,344 20,051 19,040 19, % Professional Services % Other Contractual Services 1, ,000 1,000 1, % Travel & Per Diem 1, , , % Telephone % Postage % Insurance 6,974 7,095 7,174 7,173 7, % Dues & Subscriptions 1, , , % Advertising 750 2, ,875 3, % Training & Seminars ,181 1, % Operating Supplies 2, ,000 1,201 1, % Operating Expenditures 16,224 13,373 16,384 16,691 18, % TOTAL CITY COUNCIL 35,617 31,717 36,435 35,731 37, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #13

16 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) LEGAL SERVICES Professional Services - City Attorney 28,980 29,949 34,980 23,982 32, % Professional Services - Other Legal 9, ,000-2, % TOTAL LEGAL SERVICES 38,580 30,640 38,980 23,982 34, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #14

17 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) ADMINISTRATION Overtime , , % Payroll Taxes 5,819 5,207 5,761 4,847 6, % Retirement 14,815 14,405 8,653 8,609 6, % Life & Health Insurance 12,253 12,265 11,376 11,556 12, % Worker's Compensation 1,938 1,873 3,067 2,801 2, % Drug Testing % Unemployment Compensation 2,200 6,603 2,200-2, % Salaries & Wages 79,064 75,857 72,763 72,822 79, % Personal Services 116, , , , , % Auditing Fees 15,481 14,135 15,481 17,150 15, % Other Contractual Services 11,316 22,972 15,958 11,583 15, % Financial Services 42,346 41,250 42,346 42,346 42, % Information Technology Services 5,400 5,352 4,478 3,802 4, % Travel & Per Diem 1,100 1,067 1,300-1, % Telephone 6,700 9,080 7,040 10,275 10, % Postage 3,000 3,946 3,000 2,282 3, % Utility Services 8,000 6,880 6,750 6,217 6, % Insurance - Other 2,871 2,921 3,692 3,692 3, % Office Supplies 4,200 3,364 4,200 4,726 5, % Repairs & Maintenance % Dues & Subscriptions 1,000 1,782 1,000 1,875 2, % Building Maintenance 3,500 10,816 3,500 9,817 10, % Advertising & Promotions 1, ,000 1,714 2, % Miscellaneous Expense 2,000 1,467 2,000 4,842 5, % Training-Schools & Seminars 3,500 2,801 3,500 3,996 4, % Materials & Supplies 2,000 2,348 3,050 9,969 9, % Operating Expenditures 113, , , , , % Capital Outlay - Mach & Equip - - 2,000 2, % Capital Outlay - - 2,000 2, % TOTAL ADMINISTRATION 230, , , , , % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #15

18 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) PLANNING & ZONING Payroll Taxes 1,251 1,232 1,470 1,403 1, % Retirement 3,637 3,644 2,168 2,084 1, % Life & Health Insurance 3,604 3,501 3,555 3,548 3, % Worker's Compensation % Salaries & Wages 16,352 16,397 19,204 18,614 19, % Personal Services 25,285 25,201 27,206 26,389 26, % Professional Serv Comp Plan 6, ,120 1,128 5, % Contractual Services 400 1,053 1,058 1,233 1, % Postage % Office Supplies % Dues & Subscriptions % Advertising % Travel & Per Diem - - 1, , % Training Schools & Seminars 3,190 3,190 2,669 2,144 2, % Materials & Supplies , % Operating Expenditures 12,370 6,854 13,907 6,585 16, % TOTAL PLANNING & ZONING 37,655 32,055 41,113 32,973 43, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #16

19 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) BUILDING PERMITS Overtime n/a Payroll Taxes % Retirement % Life & Health Insurance % Worker's Compensation % Salaries & Wages 3,120 3,120 3,276 3,277 3, % Personal Services 4,773 4,729 4,746 4,668 4, % Other Contractual Services 14,000 11,764 14,000 10,014 17, % Operating Expenditures 14,000 11,764 14,000 10,014 17, % TOTAL BUILDING PERMITS 18,773 16,494 18,746 14,682 22, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #17

20 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) POLICE DEPARTMENT Overtime 22,000 18,022 8,588 4,270 8, % Holiday Pay ,412 19,160 13, % Overtime- Special Events ,780 2,000 n/a Special Pay 9,100 11,025 12,480 11,134 12, % Payroll Taxes 40,623 39,884 43,901 41,570 43, % Retirement 132, , , ,273 76, % Life & Health Insurance 86,489 82,487 85,317 76,624 84, % Worker's Compensation 17,622 17,028 22,707 20,735 15, % Drug Testing 1, , , % Unemployment Compensation 2,000-2,000-2, % Salaries & Wages 499, , , , , % Personal Services 811, , , , , % Professional Services 4,000 2,374 3,000-3, % Other Contractual Services 7,850 7,626 11,163 5,999 11, % Information Technology Services 10,800 10,703 8,357 7,089 8, % Investigations % Travel & Per Diem , , % Telephone 12,000 10,515 9,480 10,529 10, % Postage % Utility Services 13,000 9,348 6,250 5,842 6, % Insurance - Other 20,333 20,614 25,904 26,022 26, % Printing & Binding , , % Office Supplies ,000 1,637 1, % Repairs & Maintenance (Equipment) 2,500 2,239 2,500 1,874 2, % Dues & Subscriptions % Building Maintenance 3,000 2,714 3,000 2,064 3, % Miscellaneous Expense 1,000 1,027 1,000 1,556 1, % Training-Schools & Seminars 4, ,000 1,410 4, % Vehicle Repairs & Maintenance 25,000 23,632 22,000 18,941 22, % Materials & Supplies 7,500 5,769 7,500 8,504 8, % Vehicle Fuel 31,715 35,682 31,715 32,926 33, % Uniforms 6,000 6,352 6,000 4,223 6, % Operating Expenditures 152, , , , , % Capital Outlay - - 1,000 1, % Capital Outlay - - 1,000 1, % TOTAL POLICE DEPARTMENT 963, , , , , % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #18

21 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) POLICE COMMUNICATIONS Overtime 6,000 5,831 1,251 4,012 3, % Holiday Pay - - 4,749 3,773 5, % Overtime - Special Events n/a Payroll Taxes 9,857 9,829 10,372 10,686 10, % Retirement 24,869 25,502 13,340 8,022 5, % Life & Health Insurance 28,892 27,943 28,501 24,078 30, % Worker's Compensation ,455 4,358 3, % Drug Testing % Salaries & Wages 122, , , , , % Personal Services 193, , , , , % Other Contractual Services 2,150 2, % Office Supplies n/a Repairs & Maintenance % Training-Schools & Seminars 400-1,000-1, % Materials & Supplies , , % Uniforms % Operating Expenditures 4,750 3,425 3,500 1,148 3, % TOTAL POLICE COMMUNICATIONS 198, , , , , % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #19

22 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT Overtime % Overtime-Special Events n/a Holiday Pay n/a Payroll Taxes 2,362 2,106 2,504 2,288 2, % Retirement 5,824 5,869 3,104 3,022 1, % Life & Health Insurance % Worker's Comp ,356 1, % Drug Testing n/a Salaries & Wages 30,628 27,323 32,159 29,099 33, % Personal Services 39,655 36,081 39,686 36,553 39, % Professional Services n/a Utilities 2,163 1,933 2,163 2,035 2, % Telephone 800 1, ,000 n/a Insurance - Other 1,722 1,752 2,215 2,214 2, % Miscellaneous Expense n/a Vehicle Repairs & Maintenance 700 2,384 1,700-1, % Materials & Supplies 1, , % Vehicle Fuel 1,983 2,536 2,249 2,835 2, % Operating Expenditures 8,567 10,605 9,326 8,380 10, % TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 48,222 46,686 49,012 44,933 49, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #20

23 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) FIRE DEPARTMENT Payroll Taxes 12,232 12,849 13,420 14,925 14, % Worker's Compensation 5,815 5,619 7,336 5,861 5, % Drug Testing/Physicals 500 1, % Unemployment Compensation % Salaries & Wages 159, , , , , % Personal Services 178, , , , , % Professional Services n/a Other Contractual Services 1,500 1,044 1,500 1,500 1, % Information Technology Services 10,800 10,703 8,357 7,089 8, % Travel , , % Telephone 3,000 1,922 1,968 1,834 1, % Postage % Utility Services 4,000 4,188 6,250 5,842 6, % Fire Prevention Education 1, , , % Insurance - Other 8,270 8,341 10,390 10,510 10, % Office Supplies ,282 1, % Maintenance Of Equipment 6,000 7,000 6,000 3,367 6, % Equipment Inspection 1, ,000-2, % Dues & Subscriptions 3, ,500 2,226 3, % Building Maintenance 2,000 2,269 2,000 1,965 2, % Miscellaneous Expense 600 1,702 1,000 3,790 2, % Training-Schools & Seminars 5,000 3,396 5,000 3,967 5, % Vehicle Repairs & Maintenance 8,000 20,466 10,000 7,635 15, % Materials & Supplies 7,300 25,541 15,000 26,454 32, % Vehicle Fuel 14,992 23,928 22,340 30,944 31, % Uniforms 2,500 2,500 2,500 2,131 2, % Operating Expenditures 81, , , , , % Debt Service - Principal Fire 42,000 45,088 44,000 39,163 44, % Debt Service - Interest Fire 7,691 4,603 5,691 3,429 5, % Debt Service 49,691 49,691 49,691 42,592 49, % Capital Outlay 10,000 1,169 33,000 33, % Capital Outlay 10,000 1,169 33,000 33, % TOTAL FIRE DEPARTMENT 319, , , , , % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #21

24 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) PUBLIC WORKS Overtime 2, , , % Overtime- Special Events n/a Payroll Taxes 7,623 5,555 9,244 7,646 9, % Retirement 21,605 18,019 13,281 11,602 6, % Life & Health Insurance 25,947 15,736 28,084 20,949 34, % Worker's Compensation 20,264 19,581 4,959 4,981 3, % Drug Test % Unemployment Compensation % Salaries & Wages 97,144 76, , , , % Personal Services 175, , , , , % Telephone 3,000 2,508 2,064 2,245 2, % Postage % Utility Services 36,500 32,123 34,000 29,186 31, % Insurance - Other 6,973 7,094 8,968 7,846 8, % Repairs & Maintenance 10,113 15,143 10,113 17,251 17, % Street Repair 3,000 2,627 3,000 2,418 4, % Miscellaneous Expense 2,500 1,686 2,500 1,976 2, % Training-Schools & Seminars 1,000-1, , % Vehicle Repairs & Maintenance 18,000 10,347 13,000 11,787 11, % Materials & Supplies 30,000 18,038 20,000 28,850 20, % Vehicle Fuel 30,125 24,549 30,125 28,402 28, % Safety Supplies - - 1,000-1, % Uniforms 1, , , % Operating Expenditures 142, , , , , % Capital Outlay - Mower 8,500 5, n/a Capital Outlay 8,500 5, n/a TOTAL PUBLIC WORKS 326, , , , , % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #22

25 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) RECREATION/ ATHLETICS Overtime n/a Overtime-Special Events n/a Payroll Taxes 1,716 1, % Retirement 4,989 4,989 1,330 1, % Life & Health Insurance 5,766 5,415 2,844 2,484 3, % Worker's Compensation % Salaries & Wages 22,431 22,431 11,776 10,304 8, % Personal Services 34,901 34,550 17,348 15,337 13, % Other Contractual Services 2,100 2,050 2,100 2,100 2, % Materials & Supplies 700 1, n/a Other Recreational Programs 10, n/a Operating Expenditures 12,800 3,335 2,100 2,100 2, % TOTAL RECREATION/ATHLETICS 47,701 37,885 19,448 17,437 15, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #23

26 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) LIBRARY Other Contractual Services 1, , % Telephone n/a Utilities 4,600 2,588 1,700 2,122 2, % Insurance % Building Maintenance 15,000 12,121 5,000 5,000 3, % Materials & Supplies 1, % Operating Expenditures 22,665 15,981 8,677 8,621 7, % TOTAL LIBRARY 22,665 15,981 8,677 8,621 7, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #24

27 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) SPECIAL EVENTS Personnel Expenses 1, n/a Personal Services 1, n/a Other Contractual Services - 2,100 1,000 1,000 1, % Fireworks 8,500 8,500 8,500 8,850 8, % Miscellaneous Expense ,300 1,300 1, % Materials & Supplies 1,000 3,248 1,000 1,000 1, % Operating Expenditures 9,700 14,180 11,800 12,150 11, % TOTAL SPECIAL EVENTS 10,700 14,180 11,800 12,150 11, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #25

28 General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) NON-DEPARTMENTAL Aid To Private Organizations 5,000 5,000 5,000 5,000 5, % Telephone n/a Utility Services % Insurance - Other % Building Maintenance % Transfer To CRA 71,036 71,036 71,836 71,836 72, % Transfer to Capital Improvements Fund 60,000 51, , , , % Contingency 10,000 12,320 6,329 11,100 31, % TOTAL NON-DEPARTMENTAL 148, , , , , % TOTAL EXPENDITURES (all departments) 2,447,204 2,361,993 2,600,627 2,442,128 2,755, % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #26

29 Airport Fund - FY 2014/15 Budget REVENUES/SOURCES JPA Revenue 3,387,654 3,592,503 1,160, ,241 2,700, % Interest Income % Sales Tax Collection Fee % Miscellaneous Income 8,500 10,955 8,500 26,632 15, % Hay Harvesting 3,200 3,881 3,200 4,144 4, % Timber Sales 75, ,134 75,000 75,000 75, % Building Rent 65,000 56,366 58,000 57,178 57, % Land Rent 69,920 75,923 75,000 72,537 75, % T-Hangar Rents 98,400 86,947 85,000 87,999 85, % Avgas Fuel Sales 373, , , , , % Jet Fuel Sales 303, , , , , % Late Payments 1,000 2,004 2, % TOTAL REVENUES/SOURCES 4,386,440 4,478,739 1,971,373 1,700,137 3,452, % EXPENDITURES/USES Overtime ,776 1, % Payroll Taxes 9,951 9,608 10,285 9,282 11, % Retirement Contributions 23,948 23,333 11,697 11,689 7, % Health Insurance 22,127 21,291 19,196 19,616 20, % Worker's Compensation 1,763 1,676 5,679 5,186 4, % Drug Testing % Salaries & Wages 129, , , , , % Personal Services 187, , , , , % CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #27

30 Airport Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) Professional Services 2, , % Professional Services - City Attorney 4,800-4,800-4, % Auditing Fees 14,722 14,288 14,722 13,720 14, % Other Contractual Services 6,500 8,314 8,000 7,210 8, % Financial Services 25,408 24,751 25,408 25,408 25, % Telephone 5,000 5,120 4,560 4,755 4, % Postage 800 1,145 1,000 1,303 1, % Utilities 19,000 19,728 19,500 20,541 21, % Insurance 26,976 27,909 29,855 29,688 30, % Office Expense 1, % Repairs & Maintenance 15,000 26,284 20,000 26,526 25, % Dues & Subscriptions % Building Maintenance 1,000 7,012 1,500-1, % Advertising 750 1,340 1, , % Miscellaneous Expense 20,925 16,933 19,297 14,677 20, % Vehicle Repair 7, ,500-7, % Contingency 22, ,517-15, % Materials And Supplies 6,000 7,510 6,000 7,273 7, % Materials & Supplies-Avgas Fuel 306, , , , , % Materials & Supplies-Jet Fuel 248, , , , , % Vehicle Fuel 4,500 2,341 4,500 1,774 4, % Bad Debt Charge 1,000-1,000 1,000 1, % Operating Expenditures 740, , , , , % EXPENDITURES/USES (continued) Airport Improvements 3,432,654 3,592,503 1,160, ,241 2,700, % Capital Outlay - Equipment 10,000-10, % Capital Outlay 3,442,654 3,592,503 1,170, ,241 2,700, % Note Payment (General Fund) 14,982-16,227 16,227 11, % Non-Operating Expenditures 14,982-16,227 16,227 11, % TOTAL EXPENDITURES/USES 4,386,440 4,358,959 1,971,373 1,627,810 3,452, % REVENUES OVER (UNDER) EXPENDITURES $ - $ 119,780 $ - $ 72,327 $ - n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #28

31 CRA Fund - FY 2014/15 Budget REVENUES/SOURCES Tax Incremental Revenue City 71,036 71,036 71,836 71,836 72, % Tax Incremental Revenue - County 94,010 96,060 96, , , % Interest Income % Grant Revenue 3,000 2, n/a Use of Fund Balance 442, , , % TOTAL REVENUES/SOURCES 611, , , , , % EXPENDITURES/USES Payroll Taxes 1,276 1,061 2,144 1,999 2, % Retirement Contributions 3,008 2,621 3,309 3,109 2, % Life & Health Insurance 2,523 2,289 5,119 4,729 5, % Worker's Compensation - - 1,189 1, % Regular Salaries 16,676 13,828 28,013 26,293 29, % Personal Services 23,483 19,799 39,774 37,215 39, % Professional Services 12,500 7,349 12,500 5,098 12, % Building Maintenance ,160 n/a Auditing Fees 4,074 3,789 4,074 4,410 4, % Financial Services 25,408 24,751 25,408 25,408 25, % Travel And Per Diem , % Postage % Dues & Subscriptions 1, ,000 1,000 1, % Advertising % Training - Schools & Seminars 1, ,500 1,130 2, % Materials And Supplies 2,431 3,323 7,500 5,711 8, % Operating Expenditures 48,063 40,880 53,132 43,857 58, % Capital Outlay - Sidewalks 30,000 25,683 30,000 30, % Capital Outlay - Future Use 99,639 6,880 46, , % Capital Outlay - Heritage Park 380, , , % Capital Outlay - Contingency 10,000-10,000 10,000 10, % Capital Outlay 519, , ,424 40, , % Aid To Private Organizations 10,000-10,000 10,000 10, % Transfer to Capital Improvements Fund 10,000-3,000-3, % Non-Operating Expenditures 20,000-13,000 10,000 13, % TOTAL EXPENDITURES/USES 611, , , , , % REVENUES OVER (UNDER) EXPENDITURES $ - $ (256,096) $ - $ 41,850 $ - n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #29

32 Utility Fund (All Services) - FY 2014/15 Budget Solid Description Admin Electric Gas Water Waste Sewer REVENUES/SOURCES Utility Billings - 3,769, , , , ,800 5,397,300 Transfers Meter Connections/Reconnect 7, ,500 Penalties 45, ,000 Interest Income 12, ,000 Sales Tax Coll Fees Bad Debt Recovered 3, ,000 Other Miscellaneous Income 2, ,500 Disposition Of Scrap Materials 4, ,000 Use of Retained Earnings , , , ,184 TOTAL REVENUES/SOURCES 74,875 3,769, , , , ,109 5,891,359 EXPENSES/USES Personal Services Overtime - 5,500 5,100 4,469-9,250 24,319 Payroll Taxes - 16,130 9,515 8, ,797 47,009 Retirement - 10,869 6,700 6, ,054 32,740 Life & Health Insurance - 50,031 27,778 28,162 1,535 27, ,592 Worker's Compensation - 5,890 3,421 3, ,158 16,927 Drug Test ,200 Unemployment Compensation - - 2, ,000 Salaries & Wages - 197, , ,419 8, , ,751 Other Pay-On Call - 7, ,423 Personal Services - 293, , ,779 11, , ,961 Administration Expenses Professional Services - 4, , ,500 10, ,220 Accounting And Auditing 14, ,722 Other Contractual Services 5, ,802-3,000 27,802 Financial Services 47, ,992 Information Technology Services 13, ,928 Travel Telephone 2,500 3,500 1,400 1, ,246 10,382 Postage 8, ,000 Utilities 3,000 18, ,500-47,000 97,200 Insurance 2,201 9,809 6,702 9,012-9,565 37,289 Office Supplies 2, ,000 Dues And Subscriptions 10, ,545 Building Maintenance 1, ,500 Advertising 1, ,000 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #30

33 Utility Fund (All Services) - FY 2014/15 Budget Solid Description Admin Electric Gas Water Waste Sewer Administration Expenses (continued) Miscellaneous Expense 4,000 1,000 1, ,500 8,000 Training-Schools & Seminars 3,000 1, ,250 State Sales Tax - 3, ,500 Bad Debt Charged Off - 10,000 1,000 1,000 1,000 1,000 14,000 Administration 118,843 51,309 11,672 62, ,604 74, ,530 Operating Expenses Repairs To Equipment - 1,500 7,500 5,000-13,500 27,500 Vehicle Repair/Expense - 6,000 1,500 2,000-4,500 14,000 Safety Supplies 4, ,000 Vehicle Fuel - 8,000 3,000 4,200-4,806 20,006 Materials & Supplies 6,900 27,000 20,000 25,000-40, ,900 Electricity Purchased - 2,504, ,504,000 Uniforms - 2, ,925 Gas Purchasing , ,606 Water Analysis , ,000 County Fees Sludge ,000 18,000 Sewer Analysis ,000 5,000 Operating 10,900 2,549, ,056 61,500-86,481 2,943,937 Debt Service Interest Expense , ,852 Principal Expense , ,407 Debt Service , ,407 Non-Operating Transfer To General Fund - 202,197 72, ,220 26, , ,200 Transfer to Capital Improvement Fund - 23,438 15, , , ,621 Contingency - 130, ,849 Non-Operating - 356,484 87, ,658 26, ,999 1,211,670 TOTAL EXPENSES/USES 129,743 3,250, , , , ,696 5,891,359 REVENUES OVER (UNDER) EXPENSES $ (54,868) $ 518,738 $ (112,504) $ (266,950) $ 171 $ (84,587) 0 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #31

34 Utility Fund (Administration) - FY 2014/15 Budget FY2013 FY2013 FY2014 FY2014 FY2015 % Budget REVENUES/SOURCES Transfers % Meter Connections/Reconnect 7,500 5,110 7,500 5,434 7, % Penalties 40,000 43,180 45,000 53,520 45, % Interest Income 30,000 12,811 15,000 11,440 12, % Sales Tax Coll Fees % Bad Debt Recovered 3,000 3,739 3,000 2,048 3, % Other Miscellaneous Income 1,000 55,446 2,500 29,053 2, % Impact Fees - Phyiscal Envir 15, n/a Disposition Of Fixed Assets - 52, n/a Disposition Of Fixed Assets - Gas - 9, n/a Disposition Of Scrap Materials - 4,180 4,000-4, % Grant Revenues - 51,276-5,415 - n/a Settlements - 298,496-7,840 - n/a Interfund Transfer - In - 1, n/a Use of Retained Earnings 190,000-47, % TOTAL REVENUES/SOURCES 287, , , ,624 74, % EXPENSES/USES Auditing Fees 14,722 14,288 14,722 13,720 14, % Other Contractual Services 5,000 10,078 5,000 6,496 5, % Financial Services 47,992 46,750 47,992 47,992 47, % Information Technology Services 18,000 17,839 13,928 11,448 13, % Telephone 3,600 4,017 3,616 2,473 2, % Postage 3,000 3,041 3,000 8,053 8, % Utilities 4,000 2,899 3,000 2,788 3, % Insurance 2,133 2,206 2,194 5,281 2, % Office Supplies 2,000 3,096 2, , % Dues And Subscriptions 10,000 18,296 10,000 9,500 10, % Building Maintenance 1, ,500 1,500 1, % Advertising 1, ,000 1,000 1, % Miscellaneous Expense 4,000 3,874 4,000 3,240 4, % Training-Schools & Seminars 3,000 1,934 3,000 3,000 3, % Materials & Supplies 1,000 3,895 6,900 3,666 6, % Safety Supplies - - 4, , % Depreciation Expense ,325 - n/a Operating 120, , , , , % Transfer To General Fund 627, , n/a Transfer to Capital Improvement Fund 334, n/a OPEB Expense - 8, n/a Contingency 39, , n/a Non-Operating 1,000, , n/a TOTAL EXPENSES/USES 1,121, , , , , % REVENUES OVER (UNDER) EXPENSES (834,455) (331,318) - (7,186) (54,868) n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #32