Adopted Annual Budget - PDF Free Download

Adopted Annual Budget Public Hearing, City Hall - September 20, 2013-5:30pm William G. Brooks, PE Mayor Keith Severns City Manager Tracey Richardson Finance Manager 1600 Nela Avenue, Belle Isle, FL 32809 * 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Adopted Budget Fiscal Year 2013-2014 William G. Brooks, PE Mayor Keith Severns City Manager Tracey Richardson Finance Manager District 1 Commissioner Jay Nagle District 2 Commissioner Keith Van Dyke District 3 Commissioner Karl Shuck District 4 Commissioner Larry Ady District 5 Commissioner Harvey Readey District 6 Commissioner Lydia Pisano District 7 Vice Mayor, Commissioner Eric Spaulding Adopted Budget 2013-2014

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TABLE OF CONTENTS SECTION ONE MESSAGE City Manager s Budget Message ------------------------------------------------------------------- 1 SECTION TWO SUMMARY All Funds Revenue Summary ----------------------------------------------------------------------- 3 All Funds Expenditure Summary ------------------------------------------------------------------- 5 All Funds Change in Fund Balance ---------------------------------------------------------------- 7 Millage Rate Ten Year History ---------------------------------------------------------------------- 8 SECTION THREE - GENERAL FUND General Fund Revenues At-A-Glance ----------------------------------------------------------- 9 General Fund Expenditures At-A-Glance ----------------------------------------------------- 10 General Fund Revenue Summary --------------------------------------------------------------- 14 General Fund Revenue Information ------------------------------------------------------------- 16 General Fund Revenue Details ------------------------------------------------------------------- 17 General Fund Expenditures Summary ---------------------------------------------------------- 20 Legislative --------------------------------------------------------------------------------------------- 23 Executive Mayor -------------------------------------------------------------------------------------- 25 Administration, Finance and Planning ---------------------------------------------------------- 27 General Government -------------------------------------------------------------------------------- 29 Police --------------------------------------------------------------------------------------------------- 31 Public Works ------------------------------------------------------------------------------------------ 34 Non-Operating ---------------------------------------------------------------------------------------- 36 SECTION FOUR OTHER FUNDS Transportation Impact Fee Fund Revenues and Expenditures --------------------------- 37 Stormwater Fund Revenues and Expenditures ----------------------------------------------- 38 Law Enforcement Education Fund Revenues and Expenditures ------------------------ 39 Charter School Debt Service Fund Revenues and Expenditures ------------------------ 40 SECTION FIVE CAPITAL Capital Outlay ----------------------------------------------------------------------------------------- 41 Capital Improvement Plan (CIP)------------------------------------------------------------------ 42

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org SECTION ONE Budget Message Adopted Budget 2013-2014

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org SECTION TWO Budget Summary Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 ALL FUNDS REVENUE SUMMARY FUND ORIGINAL REVISED FY 13/14 General Fund - 001 4,479,602 4,479,602 4,782,944 Transportation Impact Fee Fund - 102 22,450 22,450 9,030 Stormwater Fund - 103 148,884 148,884 143,286 LE Education Fund - 104 1,450 1,450 3,450 Charter School Debt Service Fund - 201 0 10,323,133 840,000 TOTAL REVENUES $ 4,652,386 $ 14,975,519 $ 5,778,710 3

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 ALL FUNDS REVENUE SUMMARY Ad Valorem Taxes Local Option Taxes 150 29,000 842,800 2,444,494 Utility Service Taxes Other General Taxes 653,402 Permits, Fees, and Special Assessments Impact Fees Franchise Fees Federal and State Grants State Shared Revenues 1,153,000 10,000 276,314 8,580 6,000 39,970 190,000 125,000 Charges for Services Public Safety Judgements, Fines, and Forfeits Miscellaneous Revenue Ad Valorem Taxes 2,444,494 Local Option Taxes 190,000 Utility Service Taxes 125,000 Other General Taxes 6,000 Permits, Fees, and Special Assessme 39,970 Impact Fees 8,580 Franchise Fees 276,314 Federal and State Grants 10,000 State Shared Revenues 1,153,000 Charges for Services 653,402 Public Safety 150 Judgements, Fines, and Forfeits 29,000 Miscellaneous Revenue 842,800 TOTAL REVENUES $ 5,778,710 4

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 ALL FUNDS EXPENDITURES SUMMARY ORIGINAL REVISED FY 13/14 General Fund (001) 5,198,641 5,198,641 5,315,601 Transportation Impact Fee Fund (102) 15,200 15,200 200 Stormwater Fund (103) 30,200 30,200 195,400 LE Education Fund (104) 200 200 200 Charter School Debt Service Fund (201) 0 8,917,275 829,108 TOTAL EXPENDITURES $ 5,244,241 $ 14,161,516 $ 6,340,509 CHANGE IN FUND BALANCE Projected Beginning Fund Balance - October 1, 2013 1,004,020 1,004,020 2,142,066 Appropriation TO (FROM) Fund Balance (591,855) 814,003 (561,799) Projected Ending Fund Balance - September 30, 2014 412,165 814,003 1,580,267 5

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 ALL FUNDS EXPENDITURES SUMMARY Legislative Executive Mayor 195,400 200 67,735 7,200 Finance and Administration 200 225,256 829,108 522,633 General Government Police 803,824 2,314,202 Public Works Debt Service 1,374,751 Transportation Impact Fund Stormwater Fund Law Enforcement Education Fund Charter School Debt Service Fund Legislative 67,735 Executive Mayor 7,200 Finance and Administration 522,633 General Government 2,314,202 Police 1,374,751 Public Works 803,824 Debt Service 225,256 Transportation Impact Fund 200 Stormwater Fund 195,400 Law Enforcement Education Fund 200 Charter School Debt Service Fund 829,108 TOTAL EXPENDITURES $ 6,340,509 6

CITY OF BELLE ISLE FISCAL YEAR 2012-2013 ADOPTED ALL FUNDS CHANGE IN FUND BALANCE FUND GENERAL FUND (001) TRANSPORTATION IMPACT FUND (102) STORMWATER FUND (103) LE EDUCATION FUND (104) CHARTER SCHOOL DEBT SERVICE FUND (201) GRAND TOTAL Projected Beginning Fund Balance at October 1, 2013 1,315,321 112,429 319,183 9,548 385,585 2,142,066 Appropriation TO (FROM) Fund Balance (532,657) 8,830 (52,114) 3,250 10,892 (561,799) Projected Ending Fund Balance at September 30, 2014 782,664 121,259 267,069 12,798 396,477 1,580,267 7

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 MILLAGE RATE TEN YEAR HISTORY MILLAGE RATE is the tax rate on real and personal property, with one mill equal to $1.00 per $1,000 of assessed property value. The maximum millage rate is the maximum millage that a county or municipality may levy with a simple majority vote of the governing body; other voting requirements will allow a municipality to adopt a millage rate in excess of the maximum millage rate. The rolled-back millage rate is the tax rate which produces the same amount of taxes as levied in the prior year when calculated against the current year's tax base exclusive of new construction. FISCAL YEAR TAX YEAR Adopted Millage Rate 2004-2005 2004 3.6655 2005-2006 2005 3.6655 2006-2007 2006 3.6655 2007-2008 2007 3.4068 2008-2009 2008 3.5378 2009-2010 2009 3.7432 2010-2011 2010 4.4018 2011-2012 2011 4.4018 2012-2013 2012 4.4018 2013-2014 2013 4.4018 Proposed 5.0000 4.8000 4.6000 4.4000 4.2000 4.0000 3.8000 3.6000 3.4000 3.2000 3.0000 Millage Rate Ten Year History 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 8

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org SECTION THREE General Fund Adopted Budget 2013-2014

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org General Fund Revenues and Expenditures At-A-Glance Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND REVENUES AT-A-GLANCE ACCOUNT NO. RECURRING REVENUES 001-311-100 Ad Valorem Tax 2,350,263 2,350,263 2,444,494 001-312-410 Local Option Gas Tax 192,000 192,000 190,000 001-314-100 Utility Service Tax - Electricity 125,000 125,000 125,000 001-323-200 Franchise Fees - Telecommunications 238,451 238,451 260,314 001-323-400 Franchise Fees - Gas 2,000 2,000 2,000 001-323-700 Franchise Fees - Solid Waste¹ 531,718 531,718 14,000 001-343-410 Solid Waste Fees - Residential¹ 0 0 510,566 $ 3,439,432 $ 3,439,432 $ 3,546,374 State Revenues 001-335-120 State Shared Revenue 200,000 200,000 252,000 001-335-150 Alcoholic Beverage License Tax 1,000 1,000 1,000 001-335-180 Half-Cent Sales Tax 750,000 750,000 900,000 001-316-000 Local Business Tax - Occupational Licenses 6,000 6,000 6,000 $ 957,000 $ 957,000 $ 1,159,000 Community Development Revenues 001-322-000 Building Permits² 22,500 22,500 10,000 001-329-000 Zoning Fees 20,000 20,000 18,000 001-329-100 Permits - Garage Sale 220 220 220 001-329-130 Boat Ramps - Decal and Reg 700 700 750 001-329-900 Tree Removal 2,000 2,000 2,000 001-362-000 Rental Property 9,000 9,000 9,000 $ 54,420 $ 54,420 $ 39,970 Public Safety Revenues 001-342-900 Finger Printing Fees - Other 500 500 150 001-351-000 Judgements & Fines 500 500 500 001-351-100 Judgements & Fines - Moving Violations 15,000 15,000 25,000 001-359-000 Judgements & Fines - Parking Violations 800 800 500 $ 16,800 $ 16,800 $ 26,150 Miscellaneous Revenues 001-361-100 Interest - General Fund 450 450 450 001-369-900 Other Miscellaneous Revenue 1,000 1,000 1,000 $ 1,450 $ 1,450 $ 1,450 NON-RECURRING REVENUES DESCRIPTION ORIGINAL REVISED FY 13/14 Based on Millage Rate of 4.4018 TOTAL RECURRING REVENUES $ 4,469,102 $ 4,469,102 $ 4,772,944 Grants 001-334-393 Grant CHRP - DOJ-JAG Marine Safety Gra 2,500 2,500 0 001-334-400 OCPS - SRO Grant 5,500 5,500 5,500 001-334-500 Byrne Grant - Traffic Control BIPD 2,500 2,500 4,500 $ 10,500 $ 10,500 $ 10,000 TOTAL NON-RECURRING REVENUES $ 10,500 $ 10,500 $ 10,000 TOTAL GENERAL FUND REVENUES $ 4,479,602 $ 4,479,602 $ 4,782,944 Notes: ¹ In prior fiscal years, Residential Solid Waste Fees were reported together with Solid Waste Franchise Fees. Beginning in FY 13/14, Residential Solid Waste Fees will be reported separately under Charges for Services. ² Building Permit Surcharges have been grouped together with Building Permits. 9

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES AT-A-GLANCE ACCOUNT NO. DESCRIPTION ORIGINAL REVISED FY 13/14 LEGISLATIVE DEPARTMENT 001-511-00-2311 Dental & Vision Ins - District 1 700 700 700 001-511-00-2312 Dental & Vision Ins - District 2 700 700 700 001-511-00-2313 Dental & Vision Ins - District 3 700 700 700 001-511-00-2314 Dental & Vision Ins - District 4 700 700 700 001-511-00-2315 Dental & Vision Ins - District 5 700 700 700 001-511-00-2316 Dental & Vision Ins - District 6 700 700 700 001-511-00-2317 Dental & Vision Ins - District 7 700 700 700 TOTAL PERSONAL SERVICES $ 4,900 $ 4,900 $ 4,900 001-511-00-3150 Elections 3,000 3,000 15,000 001-511-00-3200 Auditing and Accounting 20,000 20,000 25,435 001-511-00-4001 Travel & Per Diem - District 1 2,500 2,500 2,500 001-511-00-4002 Travel & Per Diem - District 2 2,500 2,500 2,500 001-511-00-4003 Travel & Per Diem - District 3 2,500 2,500 2,500 001-511-00-4004 Travel & Per Diem - District 4 2,500 2,500 2,500 001-511-00-4005 Travel & Per Diem - District 5 2,500 2,500 2,500 001-511-00-4006 Travel & Per Diem - District 6 2,500 2,500 2,500 001-511-00-4007 Travel & Per Diem - District 7 2,500 2,500 2,500 001-511-00-4710 Printing & Binding - Elections 2,500 2,500 2,500 001-511-00-4900 Other Current Charges 300 300 300 001-511-00-4910 Other Current Charges - Elections 500 500 500 001-511-00-5100 Office Supplies 100 100 100 001-511-00-5200 Operating Supplies 100 100 100 001-511-00-5401 Books, Subscriptions & Memberships - Dist 1 200 200 200 001-511-00-5402 Books, Subscriptions & Memberships - Dist 2 200 200 200 001-511-00-5403 Books, Subscriptions & Memberships - Dist 3 200 200 200 001-511-00-5404 Books, Subscriptions & Memberships - Dist 4 200 200 200 001-511-00-5405 Books, Subscriptions & Memberships - Dist 5 200 200 200 001-511-00-5406 Books, Subscriptions & Memberships - Dist 6 200 200 200 001-511-00-5407 Books, Subscriptions & Memberships - Dist 7 200 200 200 TOTAL OPERATING EXPENDITURES $ 45,400 $ 45,400 $ 62,835 TOTAL LEGISLATIVE EXPENDITURES $ 50,300 $ 50,300 $ 67,735 EXECUTIVE MAYOR 001-512-00-2310 Dental & Vision Insurance 100 100 100 TOTAL PERSONAL SERVICES $ 100 $ 100 $ 100 001-512-00-4000 Travel & Per Diem 6,000 6,000 6,000 001-512-00-4900 Other Current Charges 500 500 500 001-512-00-5400 Books, Publications & Memberships 600 600 600 TOTAL OPERATING EXPENDITURES $ 7,100 $ 7,100 $ 7,100 TOTAL EXECUTIVE MAYOR EXPENDITURES $ 7,200 $ 7,200 $ 7,200 FINANCE AND ADMINISTRATION 001-513-00-1200 Regular Salaries & Wages 374,909 374,909 358,000 001-513-00-1220 Longevity Pay 1,575 1,575 1,575 001-513-00-2100 FICA/Medicare Taxes - 7.65% 28,681 28,681 27,507 001-513-00-2200 Retirement Contributions 14,996 14,996 14,383 001-513-00-2300 Health Insurance 53,756 53,756 65,515 001-513-00-2310 Dental & Vision Insurance 0 0 2,926 001-513-00-2320 Life Insurance 0 0 3,093 001-513-00-2330 Disability Insurance 0 0 6,634 TOTAL PERSONAL SERVICES $ 473,917 $ 473,917 $ 479,633 001-513-00-3100 Professional Services 15,000 15,000 10,000 001-513-00-4000 Travel & Per Diem 7,000 7,000 5,000 001-513-00-4600 Repairs & Maintenance - General 1,000 1,000 1,000 001-513-00-4610 Repairs & Maintenance - Vehicles 2,000 2,000 1,000 001-513-00-4700 Printing & Binding 1,000 1,000 1,000 10

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES AT-A-GLANCE ACCOUNT NO. DESCRIPTION ORIGINAL REVISED FY 13/14 001-513-00-4710 Codification Expenses 6,000 6,000 3,000 001-513-00-4900 Other Current Charges 2,000 2,000 2,000 001-513-00-4910 Legal Advertising 15,000 15,000 7,000 001-513-00-5200 Operating Supplies 2,000 2,000 1,000 001-513-00-5400 Books, Subscriptions & Memberships 2,000 2,000 2,000 001-513-00-5900 Contingency Fund 90,000 90,000 0 TOTAL OPERATING EXPENDITURES $ 143,000 $ 143,000 $ 33,000 001-513-00-6425 Equipment 15,000 15,000 10,000 TOTAL CAPITAL OUTLAY $ 15,000 $ 15,000 $ 10,000 TOTAL FINANCE/ADMIN EXPENDITURES $ 631,917 $ 631,917 $ 522,633 GENERAL GOVERNMENT 001-519-00-1530 Merit/Bonus Pay 10,000 10,000 10,000 001-519-00-2100 FICA/Medicare Taxes - 7.65% 765 765 765 TOTAL PERSONAL SERVICES $ 10,765 $ 10,765 $ 10,765 001-519-00-3110 Legal Services 125,000 125,000 90,000 001-519-00-3120 Engineering Fees 80,000 80,000 60,000 001-519-00-3130 Annexation Fees 24,000 24,000 12,000 001-519-00-3400 Contractual Services 40,000 40,000 40,000 001-519-00-3410 Janitorial Services 3,600 3,600 3,600 001-519-00-3420 Landscaping Services 85,000 85,000 85,000 001-519-00-3430 NPDES Permit Fees 10,000 10,000 5,000 001-519-00-3440 Fire Protection 1,128,880 1,128,880 1,212,219 001-519-00-3450 Lake Conservation 14,000 14,000 14,000 001-519-00-4100 Communications - Telephone 11,000 11,000 11,000 001-519-00-4200 Freight & Postage 8,000 8,000 8,000 001-519-00-4300 Utility/Electric/Water 6,000 6,000 10,000 001-519-00-4310 Solid Waste Disposal/Yardwaste 493,543 493,543 460,000 001-519-00-4500 Insurance 77,000 77,000 90,868 001-519-00-4600 Repairs & Maintenance - General 5,000 5,000 5,000 001-519-00-4700 Printing & Binding 9,000 9,000 5,000 001-519-00-4800 Special Events 7,500 7,500 8,000 001-519-00-4900 Other Current Charges 2,000 2,000 2,000 001-519-00-4910 Legal Advertising 2,000 2,000 1,000 001-519-00-4950 Contingency 0 0 100,000 001-519-00-5100 Office Supplies 11,300 11,300 10,000 001-519-00-5200 Operating Supplies 2,500 2,500 1,250 001-519-00-5230 Fuel Expense 1,500 1,500 1,500 001-519-00-5400 Books, Subscriptions & Memberships 1,000 1,000 1,000 001-519-00-6490 Canopy Removal 20,000 20,000 20,000 001-519-00-8300 Contributions & Donations 1,000 1,000 1,000 001-519-00-8310 Neighborhood Grant Program 0 0 21,000 TOTAL OPERATING EXPENDITURES $ 2,168,823 $ 2,168,823 $ 2,278,437 001-519-00-6491 Capital Improvements 25,000 25,000 25,000 TOTAL CAPITAL OUTLAY $ 25,000 $ 25,000 $ 25,000 TOTAL GENERAL GOVERNMENT EXPENDITURES $ 2,204,588 $ 2,204,588 $ 2,314,202 POLICE DEPARTMENT 001-521-00-1200 Regular Salaries & Wages 633,052 633,052 755,349 001-521-00-1210 Regular Salaries & Wages - Crossing Guards 22,250 22,250 28,775 001-521-00-1220 Longevity Pay 3,325 3,325 3,900 001-521-00-1300 Reserve Officer Pay 15,500 15,500 15,500 001-521-00-1400 Overtime Pay 10,000 10,000 10,000 001-521-00-1500 Incentive Pay 8,640 8,640 11,400 001-521-00-1520 Special Assignment Pay 3,150 3,150 3,150 001-521-00-2100 FICA/Medicare Taxes - 7.65% 52,983 52,983 63,348 001-521-00-2200 Retirement Contributions 26,814 26,814 30,611 11

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES AT-A-GLANCE ORIGINAL REVISED FY 13/14 ACCOUNT NO. DESCRIPTION 001-521-00-2300 Health Insurance 154,242 154,242 144,431 001-521-00-2310 Dental & Vision Insurance 0 0 6,118 001-521-00-2320 Life Insurance 0 0 5,498 001-521-00-2330 Disability Insurance 0 0 13,061 TOTAL PERSONAL SERVICES $ 929,956 $ 929,956 $ 1,091,141 001-521-00-3100 Professional Services 4,000 4,000 2,000 001-521-00-3110 Legal Services 4,000 4,000 500 001-521-00-3410 Janitorial Services 500 500 500 001-521-00-4000 Travel & Per Diem 3,000 3,000 3,000 001-521-00-4010 Conference 2,000 2,000 1,000 001-521-00-4100 Communications - Telephone 71,500 71,500 71,500 001-521-00-4200 Postage & Freight 1,500 1,500 500 001-521-00-4300 Utility/Electric/Water 8,000 8,000 5,000 001-521-00-4500 General Insurance 23,000 23,000 0 001-521-00-4600 Repairs & Maintenance - General 4,000 4,000 4,000 001-521-00-4610 Repairs & Maintenance - Vehicles 12,500 12,500 12,500 001-521-00-4620 Repairs & Maintenance - Radar Guns 1,000 1,000 1,500 001-521-00-4630 Repairs & Maintenance - Radios 500 500 500 001-521-00-4700 Printing & Binding 0 0 1,500 001-521-00-4900 Other Current Charges 0 0 1,000 001-521-00-4910 Legal Advertising 500 500 500 001-521-00-4920 Marine/Motor Unit Expenses 5,000 5,000 5,000 001-521-00-4930 Record Keeping - Administrative 2,500 2,500 2,500 001-521-00-5100 Office Supplies 7,000 7,000 7,000 001-521-00-5200 Operating Supplies 10,000 10,000 11,000 001-521-00-5210 Uniforms 10,500 10,500 14,000 001-521-00-5230 Fuel Expense 45,000 45,000 45,000 001-521-00-5240 Training Supplies 5,000 5,000 5,000 001-521-00-5400 Books, Subscriptions & Memberships 1,500 1,500 500 001-521-00-5500 Training - Police 10,000 10,000 9,000 001-521-00-5510 Training - General 5,500 5,500 4,000 001-521-00-5900 Contingency Fund 10,000 10,000 0 001-521-00-8200 Community Promotions 0 0 3,000 TOTAL OPERATING EXPENDITURES $ 248,000 $ 248,000 $ 211,500 001-521-00-6400 Equipment 16,910 16,910 41,410 001-521-00-6417 Equipment - Vehicles 64,000 64,000 30,700 001-521-00-6441 Emergency Vehicle Equipment 0 0 0 001-521-00-6442 Grant Funded Print Reader 0 0 0 TOTAL CAPITAL OUTLAY $ 80,910 $ 80,910 $ 72,110 TOTAL POLICE EXPENDITURES $ 1,258,866 $ 1,258,866 $ 1,374,751 PUBLIC WORKS 001-541-00-1200 Regular Salaries & Wages 68,534 68,534 76,109 001-541-00-1220 Longevity Pay 725 725 725 001-541-00-1400 Overtime Pay 0 0 1,500 001-541-00-2100 FICA/Medicare Taxes - 7.65% 5,243 5,243 5,993 001-541-00-2200 Retirement Contributions 2,741 2,741 3,133 001-541-00-2300 Health Insurance 15,000 15,000 12,500 001-541-00-2310 Dental & Vision Insurance 0 0 237 001-541-00-2320 Life Insurance 0 0 588 001-541-00-2330 Disability Insurance 0 0 1,325 TOTAL PERSONAL SERVICES $ 92,243 $ 92,243 $ 102,110 001-541-00-3100 Professional Services 1,000 1,000 1,000 001-541-00-3140 Temporary Labor 30,000 30,000 30,000 001-541-00-3400 Contractual Services 15,000 15,000 15,000 001-541-00-4000 Travel & Per Diem 1,000 1,000 1,000 001-541-00-4100 Communications - Telephone 3,000 3,000 2,000 001-541-00-4300 Utility/Electric/Water 115,000 115,000 115,000 001-541-00-4600 Repairs & Maintenance - General 20,000 20,000 15,000 001-541-00-4610 Repairs & Maintenance - Vehicles 0 0 6,000 12

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES AT-A-GLANCE ACCOUNT NO. DESCRIPTION ORIGINAL REVISED FY 13/14 001-541-00-4900 Other Current Charges 200 200 200 001-541-00-5200 Operating Supplies 4,000 4,000 4,000 001-541-00-5210 Uniforms 3,000 3,000 1,500 001-541-00-5220 Protective Clothing 1,000 1,000 1,000 001-541-00-5230 Fuel Expense 10,000 10,000 8,000 001-541-00-5300 Road Operating Supplies 6,000 6,000 6,000 001-541-00-6385 Tree Replacement 30,000 30,000 0 001-541-00-5400 Books, Subscriptions & Memberships 250 250 250 TOTAL OPERATING EXPENDITURES $ 239,450 $ 239,450 $ 205,950 001-541-00-6320 CIP - Resurfacing & Curbing 322,686 322,686 335,764 001-541-00-6330 CIP - Sidewalks 30,000 30,000 50,000 Not Yet Assigned CIP - Quality Improvement Program 0 0 100,000 001-541-00-6420 CIP - Traffic Calming 10,000 10,000 10,000 TOTAL CAPITAL OUTLAY $ 362,686 $ 362,686 $ 495,764 NON OPERATING TOTAL PUBLIC WORKS EXPENDITURES $ 694,379 $ 694,379 $ 803,824 001-584-00-7100 Payment on Bond - Principal 285,000 285,000 170,000 001-584-00-7200 Bond Debt - Interest 66,391 66,391 55,256 TOTAL OTHER EXPENDITURES $ 351,391 $ 351,391 $ 225,256 TOTAL NON-OPERATING EXPENDITURES $ 351,391 $ 351,391 $ 225,256 TOTAL GENERAL FUND EXPENDITURES $ 5,198,641 $ 5,198,641 $ 5,315,601 CHANGE IN FUND BALANCE Projected Beginning Fund Balance - October 1, 2013 822,976 822,976 1,315,321 Appropriation TO (FROM) Fund Balance (719,039) (719,039) (532,657) Projected Ending Fund Balance - September 30, 2014 $ 103,937 $ 103,937 $ 782,664 Maturity Date Principal Interest Total 12/1/2013 Revenue Bond Series 2003B* 110,000 3,263 113,263 10/1/2026 Revenue Bond Series 2006 60,000 51,993 111,993 $ 170,000 $ 55,256 $ 225,256 *Final Payment for Revenue Bond Series 2003B FY 13/14 DEBT SERVICE REQUIREMENTS 13

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org General Fund Revenue Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND REVENUE SUMMARY REVENUE DESCRIPTION ORIGINAL REVISED FY 13/14 Based on Millage Rate of 4.4018 Ad Valorem Taxes 2,350,263 2,350,263 2,444,494 Local Option Taxes 192,000 192,000 190,000 Utility Service Taxes 125,000 125,000 125,000 Other General Taxes 6,000 6,000 6,000 Permits, Fees, and Special Assessments 54,420 54,420 39,970 Franchise Fees 772,169 772,169 276,314 Federal and State Grants 10,500 10,500 10,000 State Shared Revenue 951,000 951,000 1,153,000 Charges for Services 0 0 510,566 Public Safety 500 500 150 Judgements, Fines, and Forfeits 16,300 16,300 26,000 Miscellaneous Revenue 1,450 1,450 1,450 TOTAL REVENUES $ 4,479,602 $ 4,479,602 $ 4,782,944 14

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND REVENUE SUMMARY Ad Valorem Taxes 150 Sales & Use Taxes 510,566 26,000 1,450 Utility Service Tax Other General Taxes 1,153,000 2,444,494 Permits, Fees, and Special Assessments Franchise Fees 276,314 Federal and State Grants 190,000 State Shared Revenues 10,000 39,970 125,000 6,000 Charges for Services Public Safety Judgements, Fines, and Forfeitures Miscellaneous Revenue Ad Valorem Taxes 2,444,494 Sales & Use Taxes 190,000 Utility Service Tax 6,000 Other General Taxes 125,000 Permits, Fees, and Special Assessmen 39,970 Franchise Fees 276,314 Federal and State Grants 10,000 State Shared Revenues 1,153,000 Charges for Services 510,566 Public Safety 150 Judgements, Fines, and Forfeitures 26,000 Miscellaneous Revenue 1,450 TOTAL REVENUES $ 4,782,944 15

GENERAL FUND REVENUES AD VALOREM TAXES Ad Valorem Taxes are levies against property within the Belle Isle city limits. The Orange County Property Appraiser s office establishes the taxable value of each parcel of property and the City's millage rate is applied to calculate the taxes due. For the budget year 2013/2014, the adopted millage rate is 4.4018 mils ($4.40 tax for every $1000 worth of value). The approved millage rate will be levied against properties within the City of Belle Isle. LOCAL OPTION TAXES The Local Option Fuel Tax is used to fund transportation expenditures. The 1-6Cents Local Option Fuel Tax is the tax of 1 to 6 cents on every net gallon of motor and diesel fuel sold in Belle Isle. This tax has been automatically imposed on diesel fuel at the maximum rate of 6 cents since January 1, 1993, pursuant to a policy of statewide equalization of diesel fuel tax rates. UTILITY SERVICE TAXES Utility service taxes are levied on all purchases of electricity delivered in the City. OTHER GENERAL TAXES Other General Taxes include the revenue received for occupational licenses. PERMITS, FEES, AND SPECIAL ASSESSMENTS Permits, Fees, and Special Assessments include all building permits issued within the City, zoning fees, garage sale permits, boat ramp decals/registration, tree removal permits, and the permit for having a rental property in the City. Permit fee revenues vary substantially from year to year. FRANCHISE TAXES Franchise Taxes are collected from the sale of telecommunications, natural gas, and solid waste services within the Belle Isle city limits. These revenues are collected in return for granting a privilege or permitting the use of public property. FEDERAL AND STATE GRANTS The City currently receives grant revenue from Orange County Public Schools for the School Resource Officers and the Department of Justice for the Byrne Grant. STATE REVENUES The City receives funds from the State of Florida for taxes they collect on its behalf, including Revenue Sharing, Alcoholic Beverage Licenses, and Half Cent Sales Tax. CHARGES FOR SERVICES Charges for Services include the fees the City charges to provide solid waste service. PUBLIC SAFETY Public Safety revenue is collected as a fee for providing fingerprinting service. JUDGEMENTS, FINES, AND FORFEITS Judgements, Fines, and Forfeit revenue include the collection of judgments, parking fines, and moving violations written within the Belle Isle city limits. MISCELLANEOUS REVENUE Miscellaneous Revenues are revenues that do not fall within the definition of any of the other revenue groups previously described. These revenues include interest earnings and can vary from year to year. 16

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND REVENUE DETAIL ACCOUNT NO. REVENUE DESCRIPTION ORIGINAL REVISED FY 13/14 AD VALOREM TAXES Based on Millage Rate of 4.4018 001-311-100 Ad Valorem Tax 2,350,263 2,350,263 2,444,494 $ 2,350,263 $ 2,350,263 $ 2,444,494 LOCAL OPTION TAXES 001-312-410 Local Option Gas Tax 192,000 192,000 190,000 $ 192,000 $ 192,000 $ 190,000 UTILITY SERVICES TAXES 001-314-100 Utility Service Tax - Electricity 125,000 125,000 125,000 $ 125,000 $ 125,000 $ 125,000 OTHER GENERAL TAXES 001-316-000 Local Business Tax - Occupational Licenses 6,000 6,000 6,000 $ 6,000 $ 6,000 $ 6,000 PERMITS, FEES, AND SPECIAL ASSESSMENTS 001-322-000 Building Permits² 22,500 22,500 10,000 001-329-000 Zoning Fees 20,000 20,000 18,000 001-329-100 Permits - Garage Sale 220 220 220 001-329-130 Boat Ramps - Decal and Reg 700 700 750 001-329-900 Tree Removal 2,000 2,000 2,000 001-362-000 Rental Property 9,000 9,000 9,000 $ 54,420 $ 54,420 $ 39,970 FRANCHISE FEES 001-323-200 Franchise Fees - Telecommunications 238,451 238,451 260,314 001-323-400 Franchise Fees - Gas 2,000 2,000 2,000 001-323-700 Franchise Fees - Solid Waste¹ 531,718 531,718 14,000 $ 772,169 $ 772,169 $ 276,314 17

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND REVENUE DETAIL ACCOUNT NO. REVENUE DESCRIPTION ORIGINAL REVISED FY 13/14 FEDERAL AND STATE GRANTS 001-334-393 Grant CHRP - DOJ-JAG Marine Safety Gra 2,500 2,500 0 001-334-400 OCPS - SRO Grant 5,500 5,500 5,500 001-334-500 Byrne Grant - Traffic Control BIPD 2,500 2,500 4,500 $ 10,500 $ 10,500 $ 10,000 STATE SHARED REVENUES 001-335-120 State Shared Revenue 200,000 200,000 252,000 001-335-150 Alcoholic Beverage License Tax 1,000 1,000 1,000 001-335-180 Half-Cent Sales Tax 750,000 750,000 900,000 $ 951,000 $ 951,000 $ 1,153,000 CHARGES FOR SERVICES 001-343-410 Solid Waste Fees - Residential¹ 0 0 510,566 $ - $ - $ 510,566 PUBLIC SAFETY 001-342-900 Finger Printing Fees - Other 500 500 150 JUDGEMENTS, FINES, AND FORFEITS $ 500 $ 500 $ 150 001-351-000 Judgements & Fines 500 500 500 001-351-100 Judgements & Fines - Moving Violations 15,000 15,000 25,000 001-359-000 Judgements & Fines - Parking Violations 800 800 500 MISCELLANEOUS REVENUE $ 16,300 $ 16,300 $ 26,000 001-361-100 Interest - General Fund 450 450 450 001-369-900 Other Miscellaneous Revenue 1,000 1,000 1,000 $ 1,450 $ 1,450 $ 1,450 TOTAL GENERAL FUND REVENUES $ 4,479,602 $ 4,479,602 $ 4,782,944 18

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND REVENUE DETAIL ACCOUNT NO. REVENUE DESCRIPTION ORIGINAL REVISED FY 13/14 Notes: ¹ In prior fiscal years, Residential Solid Waste Fees were reported together with Solid Waste Franchise Fees. Beginning in FY 13/14, Residential Solid Waste Fees will be reported separately under Charges for Services. ² Building Permit Surcharges have been grouped together with Building Permits. 19

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org General Fund Expenditures Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY DEPARTMENT ORIGINAL REVISED FY 13/14 511 Legislative 50,300 50,300 67,735 512 Executive Mayor 7,200 7,200 7,200 513 Finance and Administration 631,917 631,917 522,633 519 General Government 2,204,588 2,204,588 2,314,202 521 Police 1,258,866 1,258,866 1,374,751 541 Public Works 694,379 694,379 803,824 590 Non-Operating 351,391 351,391 225,256 TOTAL GENERAL FUND EXPENDITURES $ 5,198,641 $ 5,198,641 $ 5,315,601 CHANGE IN FUND BALANCE Projected Beginning Fund Balance - October 1, 2013 822,976 822,976 1,315,321 Appropriation TO (FROM) Fund Balance (719,039) (719,039) (532,657) Projected Ending Fund Balance - September 30, 2014 103,937 103,937 $ 782,664 20

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY Legislative 225,256 67,735 7,200 Executive Mayor 803,824 522,633 Finance and Administration 1,374,751 2,314,202 General Government Police Department Public Works Debt Reduction Legislative 67,735 Executive Mayor 7,200 Finance and Administration 522,633 General Government 2,314,202 Police Department 1,374,751 Public Works 803,824 Debt Reduction 225,256 TOTAL EXPENDITURES $ 5,315,601 21

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY DEPARTMENT Personal Services Operating Expenditures Capital Outlay Debt Service Totals 511 Legislative 4,900 62,835 0 0 67,735 512 Executive Mayor 100 7,100 0 0 7,200 513 Finance and Administration 479,633 33,000 10,000 0 522,633 519 General Government 10,765 2,278,437 25,000 0 2,314,202 521 Police 1,091,141 211,500 72,110 0 1,374,751 541 Public Works 102,110 205,950 495,764 0 803,824 590 Non-Operating 0 0 0 225,256 225,256 TOTAL GENERAL FUND EXPENDITURES $ 1,688,649 $ 2,798,822 $ 602,874 $ 225,256 $ 5,315,601 11.34% 4.24% 31.77% Personal Services Operating Expenditures 52.65% Capital Outlay Debt Service 22

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Department 511 Legislative All legislative powers of the City of Belle Isle are vested with the City Council. The City Council may by ordinance or resolution prescribe the manner in which any power of the City of Belle Isle shall be exercised. The Council consists of seven (7) members, one from each of the seven (7) districts within the City. Council members are elected at large and serve for a term of three (3) years. Department 512 Executive Mayor The Mayor is the titular head of the City of Belle Isle and the official spokesperson. He/she is responsible for conducting the City Council meetings, setting the order of business on the Council agenda and is the liaison for intergovernmental relations as delineated in the Charter of the City of Belle Isle. The Mayor is elected at large and serves for a term of three (3) years and shall serve until his/her successor takes office. Department 513 Finance, Administration and Planning The Department includes the City Manager, City Clerk, Finance Manager, Code Enforcement Officer, Communications Specialist and Administrative Assistant. The department is responsible for the administration of the daily affairs of the City government. Under the direction of the City Manager; this includes general administration, departmental coordination, finance, accounting, budgeting, planning, code enforcement, comprehensive planning, public records administration and all other duties and tasks as may be assigned. Department 519 General Government General Government includes the allocations for the public safety and welfare of the City of Belle Isle s residents (fire protection), legal and professional services, sanitation (solid waste disposal and recycling), general liability insurance, reserve accounts and special projects and programs. Department 521 Police Department The Belle Isle Police Department has 17 permanently assigned personnel. They maintain public order and the enforcement of Federal, State and Local Laws and Ordinances. Department 541 Public Works Public Works/Streets and Roads have two (2) permanently assigned personnel. The Public Works Department is responsible for street sweeping, maintenance of streets/roads and signs, drainage structures and swales, City Hall, building maintenance and all other tasks that may be assigned. Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY 511 - Legislative MAJOR CLASSIFICATION ORIGINAL REVISED FY 13/14 PERSONAL SERVICES 4,900 4,900 4,900 OPERATING EXPENSES 45,400 45,400 62,835 CAPITAL OUTLAY 0 0 0 TOTAL EXPENDITURES $ 50,300 $ 50,300 $ 67,735 23

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 511 - Legislative ACCOUNT NO. DESCRIPTION OF EXPENDITURE ORIGINAL REVISED FY 13/14 001-511-00-2311 Dental & Vision Ins - District 1 700 700 700 001-511-00-2312 Dental & Vision Ins - District 2 700 700 700 001-511-00-2313 Dental & Vision Ins - District 3 700 700 700 001-511-00-2314 Dental & Vision Ins - District 4 700 700 700 001-511-00-2315 Dental & Vision Ins - District 5 700 700 700 001-511-00-2316 Dental & Vision Ins - District 6 700 700 700 001-511-00-2317 Dental & Vision Ins - District 7 700 700 700 TOTAL PERSONAL SERVICES 4,900 4,900 4,900 001-511-00-3150 Elections 3,000 3,000 15,000 001-511-00-3200 Auditing and Accounting 20,000 20,000 25,435 001-511-00-4001 Travel & Per Diem - District 1 2,500 2,500 2,500 001-511-00-4002 Travel & Per Diem - District 2 2,500 2,500 2,500 001-511-00-4003 Travel & Per Diem - District 3 2,500 2,500 2,500 001-511-00-4004 Travel & Per Diem - District 4 2,500 2,500 2,500 001-511-00-4005 Travel & Per Diem - District 5 2,500 2,500 2,500 001-511-00-4006 Travel & Per Diem - District 6 2,500 2,500 2,500 001-511-00-4007 Travel & Per Diem - District 7 2,500 2,500 2,500 001-511-00-4710 Printing & Binding - Elections 2,500 2,500 2,500 001-511-00-4900 Other Current Charges 300 300 300 001-511-00-4910 Other Current Charges - Elections 500 500 500 001-511-00-5100 Office Supplies 100 100 100 001-511-00-5200 Operating Supplies 100 100 100 001-511-00-5401 Books, Subscriptions & Memberships - Dist 1 200 200 200 001-511-00-5402 Books, Subscriptions & Memberships - Dist 2 200 200 200 001-511-00-5403 Books, Subscriptions & Memberships - Dist 3 200 200 200 001-511-00-5404 Books, Subscriptions & Memberships - Dist 4 200 200 200 001-511-00-5405 Books, Subscriptions & Memberships - Dist 5 200 200 200 001-511-00-5406 Books, Subscriptions & Memberships - Dist 6 200 200 200 001-511-00-5407 Books, Subscriptions & Memberships - Dist 7 200 200 200 TOTAL OPERATING EXPENDITURES 45,400 45,400 62,835 TOTAL LEGISLATIVE EXPENDITURES $ 50,300 $ 50,300 $ 67,735 24

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Department 512 Executive Mayor The Mayor is the titular head of the City of Belle Isle and the official spokesperson. He/she is responsible for conducting the City Council meetings, setting the order of business on the Council agenda and is the liaison for intergovernmental relations as delineated in the Charter of the City of Belle Isle. The Mayor is elected at large and serves for a term of three (3) years and shall serve until his/her successor takes office. Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY 512 - Executive Mayor MAJOR CLASSIFICATION ORIGINAL REVISED FY 13/14 PERSONAL SERVICES 100 100 100 OPERATING EXPENSES 7,100 7,100 7,100 TOTAL EXPENDITURES $ 7,200 $ 7,200 $ 7,200 25

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 512 - Executive Mayor ACCOUNT NO. DESCRIPTION OF EXPENDITURE ORIGINAL REVISED FY 13/14 001-512-00-2310 Dental & Vision Insurance 100 100 100 TOTAL PERSONAL SERVICES 100 100 100 001-512-00-4000 Travel & Per Diem 6,000 6,000 6,000 001-512-00-4900 Other Current Charges 500 500 500 001-512-00-5400 Books, Publications & Memberships 600 600 600 TOTAL OPERATING EXPENDITURES 7,100 7,100 7,100 TOTAL EXECUTIVE MAYOR EXPENDITURES $ 7,200 $ 7,200 $ 7,200 26

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Department 513 Finance, Administration & Planning The Department includes the City Manager, City Clerk, Finance Manager, Code Enforcement Officer, Communications Specialist, and Administrative Assistant. The department is responsible for the administration of the daily affairs of the City government. Under the direction of the City Manager; this includes general administration, departmental coordination, finance, accounting, budgeting, planning, code enforcement, comprehensive planning, public records administration and all other duties and tasks as may be assigned. Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY 513 - Finance and Administration MAJOR CLASSIFICATION ORIGINAL REVISED FY 13/14 PERSONAL SERVICES 473,917 473,917 479,633 OPERATING EXPENSES 143,000 143,000 33,000 CAPITAL OUTLAY 15,000 15,000 10,000 TOTAL EXPENDITURES $ 631,917 $ 631,917 $ 522,633 MAJOR CHANGES Move Contingency Fund to General Government $ (90,000) 27

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 513 - Finance and Administration ACCOUNT NO. ACCOUNT NAME ORIGINAL REVISED FY 13/14 001-513-00-1200 Regular Salaries & Wages 374,909 374,909 358,000 001-513-00-1220 Longevity Pay 1,575 1,575 1,575 001-513-00-2100 FICA/Medicare Taxes - 7.65% 28,681 28,681 27,507 001-513-00-2200 Retirement Contributions 14,996 14,996 14,383 001-513-00-2300 Health Insurance 53,756 53,756 65,515 001-513-00-2310 Dental & Vision Insurance 0 0 2,926 001-513-00-2320 Life Insurance 0 0 3,093 001-513-00-2330 Disability Insurance 0 0 6,634 TOTAL PERSONAL SERVICES 473,917 473,917 479,633 001-513-00-3100 Professional Services 15,000 15,000 10,000 001-513-00-4000 Travel & Per Diem 7,000 7,000 5,000 001-513-00-4600 Repairs & Maintenance - General 1,000 1,000 1,000 001-513-00-4610 Repairs & Maintenance - Vehicles 2,000 2,000 1,000 001-513-00-4700 Printing & Binding 1,000 1,000 1,000 001-513-00-4710 Codification Expenses 6,000 6,000 3,000 001-513-00-4900 Other Current Charges 2,000 2,000 2,000 001-513-00-4910 Legal Advertising 15,000 15,000 7,000 001-513-00-5200 Operating Supplies 2,000 2,000 1,000 001-513-00-5400 Books, Subscriptions & Memberships 2,000 2,000 2,000 001-513-00-5900 Contingency Fund 90,000 90,000 0 TOTAL OPERATING EXPENDITURES 143,000 143,000 33,000 001-513-00-6425 Equipment 15,000 15,000 10,000 TOTAL CAPITAL OUTLAY 15,000 15,000 10,000 TOTAL FINANCE AND ADMINISTRATION EXPENDITURES $ 631,917 $ 631,917 $ 522,633 28

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Department 519 General Government General Government includes the allocations for the public safety and welfare of the City of Belle Isle s residents (fire protection), legal and professional services, sanitation (solid waste disposal and recycling), general liability insurance, reserve accounts and special projects and programs. Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY 519 - General Government MAJOR CLASSIFICATION ORIGINAL REVISED FY 13/14 PERSONAL SERVICES 10,765 10,765 10,765 OPERATING EXPENSES 2,168,823 2,168,823 2,278,437 CAPITAL OUTLAY 25,000 25,000 25,000 TOTAL EXPENDITURES $ 2,204,588 $ 2,204,588 $ 2,314,202 MAJOR CHANGES Move Contingency Fund from Finance and Administration $90,000 Move Contingency Fund from Police $10,000 Move General Insurance from Police $23,000 29

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 519 - General Government ACCOUNT NO. ACCOUNT NAME ORIGINAL REVISED FY 13/14 001-519-00-1530 Merit/Bonus Pay 10,000 10,000 10,000 001-519-00-2100 FICA/Medicare Taxes - 7.65% 765 765 765 TOTAL PERSONAL SERVICES 10,765 10,765 10,765 001-519-00-3110 Legal Services 125,000 125,000 90,000 001-519-00-3120 Engineering Fees 80,000 80,000 60,000 001-519-00-3130 Annexation Fees 24,000 24,000 12,000 001-519-00-3400 Contractual Services 40,000 40,000 40,000 001-519-00-3410 Janitorial Services 3,600 3,600 3,600 001-519-00-3420 Landscaping Services 85,000 85,000 85,000 001-519-00-3430 NPDES Permit Fees 10,000 10,000 5,000 001-519-00-3440 Fire Protection 1,128,880 1,128,880 1,212,219 001-519-00-3450 Lake Conservation 14,000 14,000 14,000 001-519-00-4100 Communications - Telephone 11,000 11,000 11,000 001-519-00-4200 Freight & Postage 8,000 8,000 8,000 001-519-00-4300 Utility/Electric/Water 6,000 6,000 10,000 001-519-00-4310 Solid Waste Disposal/Yardwaste 493,543 493,543 460,000 001-519-00-4500 Insurance 77,000 77,000 90,868 001-519-00-4600 Repairs & Maintenance - General 5,000 5,000 5,000 001-519-00-4700 Printing & Binding 9,000 9,000 5,000 001-519-00-4800 Special Events 7,500 7,500 8,000 001-519-00-4900 Other Current Charges 2,000 2,000 2,000 001-519-00-4910 Legal Advertising 2,000 2,000 1,000 001-519-00-4950 Contingency 0 0 100,000 001-519-00-5100 Office Supplies 11,300 11,300 10,000 001-519-00-5200 Operating Supplies 2,500 2,500 1,250 001-519-00-5230 Fuel Expense 1,500 1,500 1,500 001-519-00-5400 Books, Subscriptions & Memberships 1,000 1,000 1,000 001-519-00-6490 Canopy Removal 20,000 20,000 20,000 001-519-00-8300 Contributions & Donations 1,000 1,000 1,000 001-519-00-8310 Neighborhood Grant Program 0 0 21,000 TOTAL OPERATING EXPENDITURES 2,168,823 2,168,823 2,278,437 001-519-00-6491 Capital Improvements 25,000 25,000 25,000 TOTAL CAPITAL OUTLAY 25,000 25,000 25,000 TOTAL GENERAL GOVERNMENT EXPENDITURES $ 2,204,588 $ 2,204,588 $ 2,314,202 30

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Department 521 Police Department The Belle Isle Police Department has 17 permanently assigned personnel. They maintain public order and the enforcement of Federal, State and Local Laws and Ordinances. Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY 521 - Police MAJOR CLASSIFICATION ORIGINAL REVISED FY 13/14 PERSONAL SERVICES 929,956 929,956 1,091,141 OPERATING EXPENSES 248,000 248,000 211,500 CAPITAL OUTLAY 80,910 80,910 72,110 TOTAL EXPENDITURES $ 1,258,866 $ 1,258,866 $ 1,374,751 MAJOR CHANGES Move Contingency Fund to General Government $ (10,000) Move General Insurance to General Government $ (23,000) 31

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 521 - Police ACCOUNT NO. ACCOUNT NAME ORIGINAL REVISED FY 13/14 001-521-00-1200 Regular Salaries & Wages 633,052 633,052 755,349 001-521-00-1210 Regular Salaries & Wages - Crossing Guards 22,250 22,250 28,775 001-521-00-1220 Longevity Pay 3,325 3,325 3,900 001-521-00-1300 Reserve Officer Pay 15,500 15,500 15,500 001-521-00-1400 Overtime Pay 10,000 10,000 10,000 001-521-00-1500 Incentive Pay 8,640 8,640 11,400 001-521-00-1520 Special Assignment Pay 3,150 3,150 3,150 001-521-00-2100 FICA/Medicare Taxes - 7.65% 52,983 52,983 63,348 001-521-00-2200 Retirement Contributions 26,814 26,814 30,611 001-521-00-2300 Health Insurance 154,242 154,242 144,431 001-521-00-2310 Dental & Vision Insurance 0 0 6,118 001-521-00-2320 Life Insurance 0 0 5,498 001-521-00-2330 Disability Insurance 0 0 13,061 TOTAL PERSONAL SERVICES 929,956 929,956 1,091,141 001-521-00-3100 Professional Services 4,000 4,000 2,000 001-521-00-3110 Legal Services 4,000 4,000 500 001-521-00-3410 Janitorial Services 500 500 500 001-521-00-4000 Travel & Per Diem 3,000 3,000 3,000 001-521-00-4010 Conference 2,000 2,000 1,000 001-521-00-4100 Communications - Telephone 71,500 71,500 71,500 001-521-00-4200 Postage & Freight 1,500 1,500 500 001-521-00-4300 Utility/Electric/Water 8,000 8,000 5,000 001-521-00-4500 General Insurance 23,000 23,000 0 001-521-00-4600 Repairs & Maintenance - General 4,000 4,000 4,000 001-521-00-4610 Repairs & Maintenance - Vehicles 12,500 12,500 12,500 001-521-00-4620 Repairs & Maintenance - Radar Guns 1,000 1,000 1,500 001-521-00-4630 Repairs & Maintenance - Radios 500 500 500 001-521-00-4700 Printing & Binding 0 0 1,500 001-521-00-4900 Other Current Charges 0 0 1,000 001-521-00-4910 Legal Advertising 500 500 500 001-521-00-4920 Marine/Motor Unit Expenses 5,000 5,000 5,000 001-521-00-4930 Record Keeping - Administrative 32 2,500 2,500 2,500

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 521 - Police ACCOUNT NO. ACCOUNT NAME ORIGINAL REVISED FY 13/14 001-521-00-5100 Office Supplies 7,000 7,000 7,000 001-521-00-5200 Operating Supplies 10,000 10,000 11,000 001-521-00-5210 Uniforms 10,500 10,500 14,000 001-521-00-5230 Fuel Expense 45,000 45,000 45,000 001-521-00-5240 Training Supplies 5,000 5,000 5,000 001-521-00-5400 Books, Subscriptions & Memberships 1,500 1,500 500 001-521-00-5500 Training - Police 10,000 10,000 9,000 001-521-00-5510 Training - General 5,500 5,500 4,000 001-521-00-5900 Contingency Fund 10,000 10,000 0 001-521-00-8200 Community Promotions 0 0 3,000 TOTAL OPERATING EXPENDITURES 248,000 248,000 211,500 001-521-00-6400 Equipment 16,910 16,910 41,410 001-521-00-6417 Equipment - Vehicles 64,000 64,000 30,700 TOTAL CAPITAL OUTLAY 80,910 80,910 72,110 TOTAL POLICE EXPENDITURES $ 1,258,866 $ 1,258,866 $ 1,374,751 33

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Department 541 Public Works Public Works has two (2) permanently assigned personnel. The Public Works Department is responsible for street sweeping, maintenance of streets/roads and signs, drainage structures and swales, City Hall, building maintenance and all other tasks that may be assigned. Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES SUMMARY 541 - Public Works MAJOR CLASSIFICATION ORIGINAL REVISED FY 13/14 PERSONAL SERVICES 92,243 92,243 102,110 OPERATING EXPENSES 239,450 239,450 205,950 CAPITAL OUTLAY 362,686 362,686 495,764 TOTAL EXPENDITURES $ 694,379 $ 694,379 $ 803,824 34

CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 541 - Public Works ACCOUNT NO. ACCOUNT NAME ORIGINAL REVISED FY 13/14 001-541-00-1200 Regular Salaries & Wages 68,534 68,534 76,109 001-541-00-1220 Longevity Pay 725 725 725 001-541-00-1400 Overtime Pay 0 0 1,500 001-541-00-2100 FICA/Medicare Taxes - 7.65% 5,243 5,243 5,993 001-541-00-2200 Retirement Contributions 2,741 2,741 3,133 001-541-00-2300 Health Insurance 15,000 15,000 12,500 001-541-00-2310 Dental & Vision Insurance 0 0 237 001-541-00-2320 Life Insurance 0 0 588 001-541-00-2330 Disability Insurance 0 0 1,325 TOTAL PERSONAL SERVICES 92,243 92,243 102,110 001-541-00-3100 Professional Services 1,000 1,000 1,000 001-541-00-3140 Temporary Labor 30,000 30,000 30,000 001-541-00-3400 Contractual Services 15,000 15,000 15,000 001-541-00-4000 Travel & Per Diem 1,000 1,000 1,000 001-541-00-4100 Communications - Telephone 3,000 3,000 2,000 001-541-00-4300 Utility/Electric/Water 115,000 115,000 115,000 001-541-00-4600 Repairs & Maintenance - General 20,000 20,000 15,000 001-541-00-4610 Repairs & Maintenance - Vehicles 0 0 6,000 001-541-00-4900 Other Current Charges 200 200 200 001-541-00-5200 Operating Supplies 4,000 4,000 4,000 001-541-00-5210 Uniforms 3,000 3,000 1,500 001-541-00-5220 Protective Clothing 1,000 1,000 1,000 001-541-00-5230 Fuel Expense 10,000 10,000 8,000 001-541-00-5300 Road Operating Supplies 6,000 6,000 6,000 001-541-00-6385 Tree Replacement 30,000 30,000 0 001-541-00-5400 Books, Subscriptions & Memberships 250 250 250 TOTAL OPERATING EXPENDITURES 239,450 239,450 205,950 001-541-00-6320 CIP - Resurfacing & Curbing 322,686 322,686 335,764 001-541-00-6330 CIP - Sidewalks 30,000 30,000 50,000 Not Yet Assigned CIP - Quality Improvement Program 0 0 100,000 001-541-00-6420 CIP - Traffic Calming 10,000 10,000 10,000 TOTAL CAPITAL OUTLAY 362,686 362,686 495,764 TOTAL PUBLIC WORKS EXPENDITURES $ 694,379 $ 694,379 $ 803,824 35

City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Non Operating Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 GENERAL FUND EXPENDITURES 590 - Non-Operating ACCOUNT NO. ACCOUNT NAME ORIGINAL REVISED FY 13/14 001-584-00-7100 Payment on Bond - Principal 285,000 285,000 170,000 001-584-00-7200 Bond Debt - Interest 66,391 66,391 55,256 TOTAL OTHER EXPENDITURES 351,391 351,391 225,256 TOTAL NON-OPERATING EXPENDITURES $ 351,391 $ 351,391 $ 225,256 FY 13/14 DEBT SERVICE REQUIREMENTS Maturity Date Principal Interest Total 12/1/2013 Revenue Bond Series 2003B* 110,000 3,263 113,263 10/1/2026 Revenue Bond Series 2006 60,000 51,993 111,993 *Final Payment for Revenue Bond Series 2003B $ 170,000 $ 55,256 $ 225,256 36

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org SECTION FOUR Other Funds Adopted Budget 2013-2014

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Fund 102 Transportation Impact Fee Fund Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 TRANSPORTATION IMPACT FUND - 102 ACCOUNT NO. DESCRIPTION ORIGINAL REVISED FY 13/14 REVENUES 102-324-310 Impact Fees - Transportation 22,000 22,000 8,580 TOTAL IMPACT FEES $ 22,000 $ 22,000 $ 8,580 102-361-100 Interest on Checking - Traffic Fund 450 450 450 TOTAL MISCELLANEOUS REVENUE $ 450 $ 450 $ 450 TOTAL TRANSPORTATION IMPACT FUND REVENUES $ 22,450 $ 22,450 $ 9,030 EXPENDITURES 102-541-00-4900 Other Current Charges 200 200 200 TOTAL OPERATING EXPENDITURES $ 200 $ 200 $ 200 102-541-00-6425 Roadway Improvements 15,000 15,000 0 TOTAL CAPITAL OUTLAY $ 15,000 $ 15,000 $ - TOTAL TRANSPORTATION IMPACT FUND EXPENDITURES $ 15,200 $ 15,200 $ 200 CHANGE IN FUND BALANCE Projected Beginning Fund Balance - October 1, 2013 91,717 91,717 112,429 Appropriation TO (FROM) Fund Balance 7,250 7,250 8,830 Projected Ending Fund Balance - September 30, 2014 $ 98,967 $ 98,967 $ 121,259 37

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Fund 103 Stormwater Fund Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 STORMWATER FUND - 103 ACCOUNT NO. DESCRIPTION ORIGINAL REVISED FY 13/14 REVENUES 103-343-900 Service Charge - Stormwater 148,434 148,434 142,836 TOTAL CHARGES FOR SERVICES $ 148,434 $ 148,434 $ 142,836 103-361-100 Interest on Checking - Stormwater Fund 450 450 450 TOTAL MISCELLANEOUS REVENUE $ 450 $ 450 $ 450 TOTAL STORMWATER FUND REVENUES $ 148,884 $ 148,884 $ 143,286 EXPENDITURES 103-541-00-4600 Repairs & Maintenance - Stormwater 15,000 15,000 15,000 103-541-00-4900 Other Current Charges 200 200 200 TOTAL OPERATING EXPENDITURES $ 15,200 $ 15,200 $ 15,200 001-541-00-6300 Capital Improvements 0 0 60,000 103-541-00-6420 Machinery & Equipment - Drainage 15,000 15,000 15,000 Not Yet Assigned CIP - Curb Inlet Boxes/High Velocity SW Interce 0 0 105,200 TOTAL CAPITAL OUTLAY $ 15,000 $ 15,000 $ 180,200 TOTAL STORMWATER FUND EXPENDITURES $ 30,200 $ 30,200 $ 195,400 CHANGE IN FUND BALANCE Projected Beginning Fund Balance - October 1, 2013 84,651 84,651 319,183 Appropriation TO (FROM) Fund Balance 118,684 118,684 (52,114) Projected Ending Fund Balance - September 30, 2014 $ 203,335 $ 203,335 $ 267,069 38

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Fund 104 Law Enforcement Education Fund Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 LAW ENFORCEMENT EDUCATION FUND - 104 ACCOUNT NO. DESCRIPTION ORIGINAL REVISED FY 13/14 REVENUES 104-351-200 Judgements & Fines - LE Education Fund 1,000 1,000 3,000 TOTAL JUDGEMENTS & FINES $ 1,000 $ 1,000 $ 3,000 104-361-100 Interest on Checking - LE Education Fund 450 450 450 TOTAL MISCELLANEOUS REVENUE $ 450 $ 450 $ 450 TOTAL LE EDUCATION FUND REVENUES $ 1,450 $ 1,450 $ 3,450 EXPENDITURES 104-521-00-4900 Other Current Charges 200 200 200 TOTAL OPERATING EXPENDITURES $ 200 $ 200 $ 200 TOTAL LE EDUCATION FUND EXPENDITURES $ 200 $ 200 $ 200 CHANGE IN FUND BALANCE Projected Beginning Fund Balance - October 1, 2013 4,676 4,676 9,548 Appropriation TO (FROM) Fund Balance 1,250 1,250 3,250 Projected Ending Fund Balance - September 30, 2014 $ 5,926 $ 5,926 $ 12,798 39

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Fund 201 Charter School Debt Service Fund Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 CHARTER SCHOOL DEBT SERVICE FUND - 201 ACCOUNT NO. DESCRIPTION ORIGINAL REVISED FY 13/14 REVENUES 201-3840-000 Revenue Bond Proceeds 0 9,625,000 0 201-3620-000 Rent Revenue - Student Count: 1200 0 698,133 840,000 TOTAL MISCELLANEOUS REVENUES $ - $ 10,323,133 $ 840,000 TOTAL CHARTER DEBT SERVICE FUND REVENUES $ - $ 10,323,133 $ 840,000 EXPENDITURES 201-569-00-3420 Landscaping Services 0 30,000 33,708 201-569-00-4500 Insurance 0 60,000 0 201-569-00-4600 Maintenance 0 100,000 100,000 TOTAL OPERATING EXPENDITURES $ - $ 190,000 $ 133,708 201-569-00-6200 Buildings 0 7,344,026 0 201-569-00-6400 Machinery & Equipment 0 265,668 0 TOTAL CAPITAL OUTLAY $ - $ 7,609,693 $ - 201-569-00-7200 Principal 0 532,894 125,000 201-569-00-7200 Interest 0 532,894 570,400 201-569-00-7300 Bond Issue Costs 0 584,688 0 TOTAL DEBT SERVICE $ - $ 1,117,582 $ 695,400 TOTAL CHARTER DEBT SERVICE FUND EXPENDITURES $ - $ 8,917,275 $ 829,108 CHANGE IN FUND BALANCE Projected Beginning Fund Balance - October 1, 2013 0 0 385,585 Appropriation TO (FROM) Fund Balance 0 1,405,858 10,892 Projected Ending Fund Balance - September 30, 2014 $ - $ 1,405,858 $ 396,477 40

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org SECTION FIVE Capital Adopted Budget 2013-2014

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Capital Outlay Adopted Budget 2013-2014

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CITY OF BELLE ISLE FISCAL YEAR 2013-2014 TOTAL CAPITAL OUTLAY CATEGORY LAND BUILDING INFRASTRUCTURE EQUIPMENT TOTALS GENERAL FUND Finance and Administration City Hall Equipment 10,000 10,000 General Government CIP - City Hall Improvements 25,000 25,000 Police Department Radios 16,910 Vehicles (4) - Lease Purchase 30,700 Emergency Vehicle Equipment 20,000 Print Reader 4,500 72,110 Public Works CIP - Resurfacing & Curbing 335,764 CIP - Sidewalks 50,000 CIP - Traffic Calming 10,000 CIP - Quality Improvement Program 100,000 495,764 TOTAL GENERAL FUND $ - $ 25,000 $ 495,764 $ 82,110 $ 602,874 STORMWATER FUND Public Works Drainage Improvements 15,000 CIP - Curb Inlet Boxes/High Velocity SW Interceptors 105,200 CIP - Lake Conway East - Pollution Abatement Pond 60,000 180,200 TOTAL STORMWATER FUND $ - $ - $ 180,200 $ - $ 180,200 TOTAL CAPITAL OUTLAY $ - $ 25,000 $ 675,964 $ 82,110 $ 783,074 41

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City of Belle Isle 1600 Nela Avenue, Belle Isle, FL 32809 407-851-7730 TEL * 407-240-2222 FAX * www.cityofbelleislefl.org Capital Improvement Plan (CIP) Adopted Budget 2013-2014

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