CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA

CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA DATE: TUESDAY, SEPTEMBER 22, 2015 TIME: 6:50 P.M. PLACE: WILLISTON CITY COUNCIL ROOM CALL TO ORDER ROLL CALL MEMBERS: Mayor R. Gerald Hethcoat President Charles Goodman Vice-President Danny Etheridge Councilman Matt Brooks Councilman Jason Cason Councilman Elihu Ross OTHERS: City Manager Scott Lippmann City Clerk Fran Taylor City Attorney Fred Koberlein OPENING PRAYER AND PLEDGE OF ALLEGIANCE TO THE FLAG ITEM 1 PUBLIC HEARING: SECOND BUDGET HEARING APPROVING THE FINAL MILLAGE RATE AND FINAL BUDGET FOR FISCAL YEAR 2015-16 ITEM 2 PUBLIC PARTICIPATION ITEM 3 ADJOURNMENT Minutes of the City Council meeting may be obtained from the City Clerk s office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the City Clerk to duplicate the recordings, or arrange to have a court reporter present at the meeting. The cost of duplication and/or court reporter will be borne by the requesting party. In accordance with Section 286.0105, Florida Statutes, notice is given that if a person wishes to appeal a decision made by the City Council with respect to any matter considered at this meeting they will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is based. In accordance with Section 286.26, Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Mayor through the City Clerk s office no later than 5:00 P.M. on the day prior to the meeting.

Date: September 22, 2015 COUNCIL AGENDA ITEM TOPIC: RESOLUTION 2015-53: SETTING THE FINAL MILLAGE RATE FOR FISCAL YEAR 2015/16. BACKGROUND / DESCRIPTION: Within 2 to 5 days after the budget advertisement has been published, State law requires local government taxing authorities to hold a public hearing to adopt the final millage rate and budget. This hearing has been publicized per the statutory guidelines including advertising a notice of budget hearing (s. 200.065(3) (b), F.S.) along with an adjacent budget summary (s. 129.03(3) (b), F.S., (s. 200.065(3) (l), F.S.). At this hearing, the taxing authority will: 1) Discuss any percentage increase in millage from the rolled-back rate and the specific purposes for which the ad valorem tax revenues are being increased. 2) Allow the general public to speak and ask questions. 3) Adopt a final millage and budget. The following outlines the required format and exact wording, according to Section 200.065(2) (e)1, Florida Statutes, for the adoption of the final millage rate and the final budget for the City: Step One: Introduce the tax issue: The City of Williston proposes to levy a millage rate of 5.8627. This is a.91% increase from the rolled-back rate of 5.8099 mills." Step Two: Hear Public Comments regarding the proposed tax rate and budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. Step Three: Adopt the final millage: The City of Williston proposes to adopt a final millage rate of 5.8627. Step Four: Once the millage rate is adopted, the final budget can then be adopted by separate vote: The City of Williston proposes to adopt a budget with total appropriated expenditures and reserves of $13,546,969 a 8.3% decrease of the prior year s total expenditures. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background

RECOMMENDED ACTION: Adopt Resolution 2015-53 and the final millage rate for Fiscal Year 2015-2016, following the steps and wording as outlined above. COUNCIL ACTION: APPROVED DENIED

RESOLUTION NUMBER 2015-53 Final Millage Rate A RESOLUTION OF THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, ADOPTING A FINAL AD VALOREM TAX RATE FOR THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, FOR FISCAL YEAR 2015/2016; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 22, 2015, relating to the adoption of a final ad valorem tax rate; and WHEREAS, the gross taxable value of property within the City of Williston, Levy County, Florida, has been certified by the County Property Appraiser to the City of Williston as $92,934,147. NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL MILLAGE RATE. The Fiscal Year 2015-2016 final operating millage rate shall be 5.8627 mills, which is a.91% increase from the rolledback rate of 5.8099 mills. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 22nd day of September 2015. PASSED AND ADOPTED this 22nd day of September, 2015. CITY OF WILLISTON, FLORIDA ATTEST: Charles Goodman, President, City Council Frances V. Taylor, City Clerk

Date: September 22, 2015 COUNCIL AGENDA ITEM TOPIC: RESOLUTION 2015-54: ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2015-2016. BACKGROUND / DESCRIPTION: See the previous agenda item for the procedures for the budget hearing and the adoption of the final millage rate and budget. This resolution proposes the adoption of the final budget at a total amount of $13,546,969. This amount represents a decrease of 8.3% from the current year s budget. The Budget Summary on the next page provides a breakdown of the total budgeted expenditures for Fiscal Year 2015-2016 by fund. Please note the Budget Summary lists all City funds including the Pension Trust Fund even though the resources in that fund cannot be used for City activities. FISCAL IMPACTS: As outlined in the agenda background. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background RECOMMENDED ACTION: Adopt resolution 2015-54 to adopt the final budget for Fiscal Year 2015-2016 COUNCIL ACTION: APPROVED DENIED

BUDGET SUMMARY: BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2015/2016 Millage Per $1000 General Fund - 5.8627 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 - 5.8627 mills $ 523,051 $ - $ - $ - $ - $ - $ 523,051 Delinquent taxes 6,000 - - - - - 6,000 Tax incremental revenue - - 174,868 - - - 174,868 Other locally levied taxes 216,094 - - - - - 216,094 Utility service taxes 331,000 - - - - - 331,000 Fines & forfeitures 9,000 - - - - - 9,000 Franchise fees 96,250 - - - - - 96,250 Licenses, permits, and fees 50,250 - - - - - 50,250 Intergovernmental revenue 606,020 - - - - - 606,020 Grant Revenue 6,000 257,700 - - 1,175,009-1,438,709 Charges for services - 801,046-5,168,680 - - 5,969,726 Contributions, Income & Portfolio Additions - - - - - 365,522 365,522 Interest Income 4,000 700 500 15,000 - - 20,200 Miscellaneous revenues 30,700 28,208-66,875 10,000-135,783 TOTAL SOURCES 1,878,365 1,087,655 175,368 5,250,555 1,185,009 365,522 9,942,474 Transfers in 638,200 - - - 1,231,865-1,870,065 Debt Proceeds - - - - 320,000-320,000 Fund balances/reserves/net assets 150,000 33,300 206,789 1,024,341 - - 1,414,430 TOTAL REVENUES, TRANSFERS & BALANCES 2,666,565 1,120,955 382,156 6,274,896 2,736,874 365,522 13,546,969 EXPENDITURES General governmental services: 389,226 - - 133,663 - - 522,889 Public Safety: 1,591,703 - - - - - 1,591,703 Public Works 304,876 - - - - - 304,876 Other governmental services 97,672 - - - - - 97,672 Transportation - 1,120,955 - - - - 1,120,955 Community redevelopment 74,140-382,156 - - - 456,296 Debt service 24,846 - - 91,259 - - 116,105 Utilities services - - - 4,337,995 - - 4,337,995 Recreation Activities 16,017 - - - - - 16,017 Capital Improvement Programs - - - - 2,736,874-2,736,874 Contributions, Income & Portfolio Reductions - - - - - 365,522 365,522 TOTAL EXPENDITURES 2,498,479 1,120,955 382,156 4,562,918 2,736,874 365,522 11,666,904 Transfers out 168,086 - - 1,711,979 - - 1,880,065 Fund balances/reserves/net assets - - - - - - - TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 365,522 $ 13,546,969 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

RESOLUTION NUMBER 2015-54 Final Budget A RESOLUTION OF THE CITY OF WILLISTON OF LEVY COUNTY, FLORIDA, ADOPTING THE FINAL BUDGET FOR THE FISCAL YEAR 2015-2016. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 22, 2015, relating to the final budget for Fiscal Year 2015-2016; and WHEREAS, the City of Williston, Levy County, Florida, approved Resolution 2015-53 adopting a final millage of 5.8627 mills; and NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL BUDGET. The City Council of the City of Williston adopts the final budget for Fiscal Year 2015-2016 at $13,546,969 as specified in the total budget column in Exhibit A. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 22nd day of September 2015. PASSED AND ADOPTED this 22nd day of September, 2015. ATTEST: CITY OF WILLISTON, FLORIDA Frances V. Taylor, City Clerk Charles Goodman, President, City Council Attachments: Exhibit A Fiscal Year 2015-16 Budget Summary

Exhibit A BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2015/2016 Millage Per $1000 General Fund - 5.8627 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 - 5.8627 mills $ 523,051 $ - $ - $ - $ - $ - $ 523,051 Delinquent taxes 6,000 - - - - - 6,000 Tax incremental revenue - - 174,868 - - - 174,868 Other locally levied taxes 216,094 - - - - - 216,094 Utility service taxes 331,000 - - - - - 331,000 Fines & forfeitures 9,000 - - - - - 9,000 Franchise fees 96,250 - - - - - 96,250 Licenses, permits, and fees 50,250 - - - - - 50,250 Intergovernmental revenue 606,020 - - - - - 606,020 Grant Revenue 6,000 257,700 - - 1,175,009-1,438,709 Charges for services - 801,046-5,168,680 - - 5,969,726 Contributions, Income & Portfolio Additions - - - - - 365,522 365,522 Interest Income 4,000 700 500 15,000 - - 20,200 Miscellaneous revenues 30,700 28,208-66,875 10,000-135,783 TOTAL SOURCES 1,878,365 1,087,655 175,368 5,250,555 1,185,009 365,522 9,942,474 Transfers in 638,200 - - - 1,231,865-1,870,065 Debt Proceeds - - - - 320,000-320,000 Fund balances/reserves/net assets 150,000 33,300 206,789 1,024,341 - - 1,414,430 TOTAL REVENUES, TRANSFERS & BALANCES 2,666,565 1,120,955 382,156 6,274,896 2,736,874 365,522 13,546,969 EXPENDITURES General governmental services: 389,226 - - 133,663 - - 522,889 Public Safety: 1,591,703 - - - - - 1,591,703 Public Works 304,876 - - - - - 304,876 Other governmental services 97,672 - - - - - 97,672 Transportation - 1,120,955 - - - - 1,120,955 Community redevelopment 74,140-382,156 - - - 456,296 Debt service 24,846 - - 91,259 - - 116,105 Utilities services - - - 4,337,995 - - 4,337,995 Recreation Activities 16,017 - - - - - 16,017 Capital Improvement Programs - - - - 2,736,874-2,736,874 Contributions, Income & Portfolio Reductions - - - - - 365,522 365,522 TOTAL EXPENDITURES 2,498,479 1,120,955 382,156 4,562,918 2,736,874 365,522 11,666,904 Transfers out 168,086 - - 1,711,979 - - 1,880,065 Fund balances/reserves/net assets - - - - - - - TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 365,522 $ 13,546,969 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

MEMORANDUM TO: FROM: CC: City Council Members and Mayor Stephen Bloom, Finance Director Scott Lippmann, City Manager DATE: September 17, 2015 SUBJECT: Tentative Budget for Fiscal Year 2015/16 - Version 4 Attached for your review is the FY2015/2016 tentative budget approved at the first public hearing. This version of the budget will be presented at the second and final hearing on September 22. At that time, the Council will be asked to adopt a final budget and millage rate. Budget Changes There were no changes made to this version of the budget with the exception of a couple line item adjustments. Overall, the totals for each of the funds are the same as the previous version. FY2015 FY2016 Difference % Fund Budget Budget Incr (Decr) Change General Fund 2,755,791 2,666,565 (89,226) -3.2% Airport Fund 3,452,300 1,120,955 (2,331,345) -67.5% CRA Fund 428,378 382,156 (46,222) -10.8% Utility Fund 5,891,359 6,274,896 383,538 6.5% CIP Fund 1,875,845 2,736,874 861,029 45.9% 14,403,673 13,181,447 (1,222,226) -8.5% As always, please do not hesitate to let me know if you have any questions or require additional information prior to the public hearing.

City of Williston Fiscal Year 2015/2016 Tentative Budget (Version 4 Second Public Hearing) September 22, 2015 Version Date: September 17, 2015

Table of Contents Page # Budget Summary Budget Summary by Fund 1-2 Budget Comparison by Fund 3-4 Budgeted Expenditures/Expenses By Type 5-7 Millage Rate Options 8 Team Count by Department 9 Budget by Fund General Fund 10-25 Airport Fund 26-27 Community Redevelopment Agency (CRA) Fund 28 Utility Fund 29-37 Capital Improvement Program (CIP) Funds 38-39 Other Supporting Schedules Staffing Plan (Listed By Department) 40-41 Capital Purchases (Sorted By Department) 42 Capital Projects (Sorted By Department) 43-44

Budget Summary by Fund General Airport CRA Utility CIP FY2016 FY2015 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Expenditures by Type City Council $ 38,950 $ - $ - $ - $ - $ 38,950 $ 37,869 2.9% Administration City Clerk 66,415 - - - - 66,415 60,344 10.1% City Manager 32,427 21,618 10,809 43,236-108,089 106,798 1.2% City Administration 98,415 - - - - 98,415 104,485-5.8% Special Events 12,300 - - - - 12,300 11,800 4.2% Library 7,409 - - - - 7,409 7,400 0.1% Legal Services 36,000 - - - - 36,000 34,541 4.2% Financial Services 42,346 25,408 25,408 47,992-141,154 141,154 0.0% Information Technology 20,892 - - 13,928-34,820 34,820 0.0% Community Development Planning & Zoning 37,934 - - - - 37,934 43,275-12.3% Building & Permitting / Inspections 22,452 - - - - 22,452 22,278 0.8% Community Redevelopment 74,140-345,940 - - 420,080 464,376-9.5% Law Enforcement/Public Safety Airport Administration 256,901 - - - - 256,901 259,843-1.1% Patrol 679,946 - - - - 679,946 647,628 5.0% Police Communication 202,945 - - - - 202,945 194,959 4.1% Fire 395,128 - - - - 395,128 390,583 1.2% Animal Control / Code Enforcement 48,783 - - - - 48,783 49,972-2.4% Crossing Guards 32,845 - - - - 32,845 31,890 3.0% Facility Operations - 756,519 - - - 756,519 689,737 9.7% Capital Projects - 308,285 - - - 308,285 2,700,000-88.6% Public Works / Utility Street Repair/Resurfacing 2,500 - - - - 2,500 4,500-44.4% Public Works Crew 187,779 - - - - 187,779 181,799 3.3% Public Works Operations 114,597 - - - - 114,597 124,494-7.9% Utility Administration - - - 71,743-71,743 67,823 5.8% Electric Services - - - 2,659,994-2,659,994 2,884,667-7.8% Gas Services - - - 415,183-415,183 412,215 0.7% Water Services - - - 366,744-366,744 369,617-0.8% Solid Waste Collection - - - 482,650-482,650 482,574 0.0% Sewer Collection - - - 146,956-146,956 144,220 1.9% Sewer Treatment - - - 221,901-221,901 213,933 3.7% Expenditures by Type (continued) Capital Projects/Equipment - - - - 2,736,874 2,736,874 1,875,845 45.9% Transfer to General Fund - - - 638,200-638,200 638,200 0.0% Transfer to Capital Improvements Fund 168,086 - - 1,073,779-1,241,865 776,707 59.9% Recreation/Athletics 16,017 - - - - 16,017 15,597 2.7% Contingency 71,358 9,125-92,591-173,075 177,733-2.6% Expenditures $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 $ 14,403,673-8.5% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #1

Budget Summary by Fund General Airport CRA Utility CIP FY2016 FY2015 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Revenue / Funding Sources Property Taxes $ 529,051 $ - $ 174,868 $ - $ - $ 703,919 696,083 1.1% Other Locally Levied Taxes 216,094 - - - - 216,094 209,772 3.0% Utility Billing - - - 5,168,680-5,168,680 5,397,050-4.2% Fuel Sales - 523,046 - - - 523,046 440,000 18.9% Rental & Leases - 238,000 - - - 238,000 221,000 7.7% Timber Sales - 40,000 - - - 40,000 75,000-46.7% Public Service Taxes 331,000 - - - - 331,000 321,000 3.1% Franchise Fees 96,250 - - - - 96,250 92,250 4.3% Intergovernmental Revenues 606,020 - - - - 606,020 572,910 5.8% Fines & Forfeitures 9,000 - - - - 9,000 7,000 28.6% Licenses & Permits 50,250 - - - - 50,250 50,250 0.0% Miscellaneous 30,700 28,208-66,875-125,783 516,359-75.6% Sale of Fixed Assets - - - - 10,000 10,000 10,000 0.0% Interest Income 4,000 700 500 15,000-20,200 15,700 28.7% Grant 6,000 257,700 - - 1,175,009 1,438,709 3,447,138-58.3% Non-Operating/ Transfers 638,200 - - - 1,231,865 1,870,065 1,417,907 31.9% Other Financing Sources / Debt Proceeds - - - - 320,000 320,000 345,000 n/a Use of Fund Balance/Retained Earnings 150,000 33,300 206,789 1,024,341-1,414,430 569,255 n/a Revenue/Funding Sources $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 $ 14,403,673-8.5% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #2

Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2015 Budget $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,359 $ 1,875,845 $ 14,403,673 Change in Property Taxes 7,942 - (105) - - 7,836 Change in Intergovernmental Revenue 23,310 - - - - 23,310 Change in Franchise Fees Revenue 4,000 - - - - 4,000 Change in Utility Billing - - - (232,120) - (232,120) Change in Grant Revenue - (2,442,300) - - 433,871 (2,008,429) Change in Loans / Debt Proceeds - - - - (25,000) (25,000) Change in Transfers from GF/UF - - - - 455,158 455,158 Reduction in estimated fuel revenue - 83,046 - - - 83,046 Change in Timber Revenue - (35,000) - - - (35,000) Change in Rental/Leases Revenue - 17,000 - - - 17,000 Increase in County Fire Subsidy 16,123 - - - - 16,123 Increase in Public Service Taxes 10,000 - - - - 10,000 Change in interest income 1,250 - - 3,000-4,250 Change to Fund Balance /Retained Earnings (166,350) 33,300 (46,116) 605,158-425,991 All other revenue changes 14,500 12,608-7,500 (3,000) 31,608 FY2016 Proposed Budget 2,666,565 1,120,955 382,156 6,274,896 2,736,874 13,181,447 CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #3

Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2015 Budget 2,755,791 3,452,300 428,378 5,891,359 1,875,845 $ 14,403,673 Personnel Expenses Wage Increase 38,215 4,507 (3,445) 18,385-57,661 New Position - (1 as needed position) - 2,425 - - - 2,425 Other Salary adjustments - (9,405) - - - (9,405) Staffing Changes (6,239) (2,061) - (8,557) - (16,856) Change in retirement contribution % - (1,931) (464) (8,779) - (11,174) Change in Police Communication Pay 10,987 - - - - 10,987 Change in Police Holiday Pay 2,593 - - - - 2,593 Change in Fire Duty Hours (from 8 to 12) 32,140 - - - - 32,140 Change in Overtime 50 - - 1,631-1,681 Reduction in unemployment compensation (2,000) - - - - (2,000) Increase for Insurance (Health / Life) 16,549 3,486 930 20,189-41,154 Operating Expenses Subtotal 92,295 (2,977) (2,980) 22,868-109,206 Increase for Insurance (Prop / GL / Liab / WC) 11,744 1,482 (195) 6,187-19,217 Increase in telephone expenses 250 - - 1,700-1,950 Increase for Software Subscription 3,696 - - 5,040-8,736 Change in material & supplies expenses (5,159) - 2,000 5,100-1,941 Change in repair & maintenance expenses (6,400) - - - - (6,400) Change in building maintenance (1,100) - - - - (1,100) Increase in advertising expenses 1,750 - - 1,500-3,250 Reduction in Vehicle Maintenance (8,000) - - - - (8,000) Reduction in Vehicle Fuel (5,667) - - - - (5,667) Change in Training expenses (3,150) - - 4,000-850 Change in contractual services - Bldg Dept. (1,202) - - - - (1,202) Change in Airport fuel purchases - 79,682 - - - 79,682 Change in Electricity Purchases - - - (239,436) - (239,436) Change to Contingency 40,269 (6,670) - (38,258) - (4,659) All other changes in operating expenses (17,707) 138 3,097 (16,321) - (30,793) Capital Outlay Subtotal 9,324 74,632 4,901 (270,488) - (181,631) Reduction in Capital Outlay - - - - - - Change in Capital Outlay / Projects - (2,391,715) (45,143) - 861,029 (1,575,829) Change in transfer to CIP Fund (166,000) - (3,000) 631,158-462,158 Debt Service Payments Subtotal (166,000) (2,391,715) (48,143) 631,158 861,029 (1,113,671) Reduction in Note Payment (GF) - (11,285) - - - (11,285) Reduction in Bank Loan Payments (24,846) - - - - (24,846) Subtotal (24,846) (11,285) - - - (36,130) Net Adjustments (89,226) (2,331,345) (46,222) 383,538 861,029 (1,222,226) FY2016 Proposed Budget 2,666,565 1,120,955 382,156 6,274,896 2,736,874 13,181,447 CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #4

Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) GENERAL FUND PERSONAL SERVICES City Council $ 20,051 $ 18,990 $ 19,841 $ 18,607 $ 19,893 0.3% Administration 106,469 103,199 111,172 101,535 115,927 4.3% Planning 27,206 27,029 26,740 26,069 21,123-21.0% Building 4,746 4,725 4,678 4,497 4,852 3.7% Police 847,910 801,207 789,282 757,525 823,818 4.4% Police Communications 193,176 209,720 191,459 180,329 200,195 4.6% Animal Control/Code 39,686 37,267 39,418 35,788 40,217 2.0% Fire 195,783 243,829 205,618 222,199 244,104 18.7% Public Works 176,902 175,027 181,799 188,393 187,779 3.3% Recreation / Athletics 17,348 13,347 13,497 12,153 13,017-3.6% Special Events - - - - - n/a 1,629,277 1,634,340 1,583,504 1,547,096 1,670,925 5.5% OPERATING EXPENDITURES City Council 16,384 15,739 18,028 16,368 19,057 5.7% Administration 118,796 131,708 141,701 129,093 137,963-2.6% Legal Services 38,980 29,084 34,541 33,813 36,000 4.2% Planning 13,907 6,564 16,535 10,055 16,812 1.7% Building Permits 14,000 17,354 17,600 16,182 17,600 0.0% Police 146,618 159,427 150,078 143,997 145,874-2.8% Police Communication 3,500 738 3,500 1,305 2,750-21.4% Animal Control/Code 9,326 9,634 10,553 7,928 8,567-18.8% Fire 100,305 131,593 135,273 117,490 126,179-6.7% Public Works 127,270 126,245 128,994 112,967 117,097-9.2% Recreation / Athletics 2,100 2,439 2,100 2,100 3,000 42.9% Library 8,677 9,181 7,400 7,316 7,409 0.1% Special Events 11,800 14,522 11,800 11,665 12,300 4.2% Non Departmental 273,996 164,685 444,493 184,079 320,189-28.0% 885,659 818,913 1,122,596 794,359 970,795-13.5% CAPITAL OUTLAY Administration 2,000 - - - - n/a Planning - - - - - n/a Building Permits - - - - - n/a Police 1,000 19,286 - - - n/a Fire 33,000 - - - - n/a Public Works - - - - - n/a Library - - - - - n/a 36,000 19,286 - - - n/a DEBT SERVICE Fire 49,691 49,691 49,691 49,691 24,846-50.0% Personal Services 1,629,277 1,634,340 1,583,504 1,547,096 1,670,925 5.5% Operating Expenditures 885,659 818,913 1,122,596 794,359 970,795-13.5% Capital Outlay 36,000 19,286 - - - n/a Debt Service 49,691 49,691 49,691 49,691 24,846-50.0% Grand 2,600,627 2,522,229 2,755,791 2,391,146 2,666,565-3.2% % of Personal Services 62.6% 64.8% 57.5% 64.7% 62.7% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #5

Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) AIRPORT FUND PERSONAL SERVICES $ 181,239 $ 188,857 $ 194,528 $ 166,247 $ 190,849-1.9% OPERATING EXPENDITURES 603,906 509,490 546,487 694,838 621,820 13.8% CAPITAL OUTLAY 1,170,000 476,039 2,700,000 1,677,438 308,285-88.6% NON-OPERATING EXPENDITURES 16,227-11,285 89,343 - -100.0% Grand 1,971,373 1,174,386 3,452,300 2,627,865 1,120,955-67.5% % of Personal Services 9.2% 16.1% 5.6% 6.3% 17.0% CRA FUND PERSONAL SERVICES 23,483 19,799 39,904 38,563 36,729-8.0% OPERATING EXPENDITURES 48,063 40,880 58,562 48,005 63,659 8.7% CAPITAL OUTLAY 519,639 365,909 316,912 184,593 271,769-14.2% NON-OPERATING EXPENDITURES 20,000-13,000-10,000-23.1% Grand 611,185 426,589 428,378 271,162 382,156-10.8% % of Personal Services 3.8% 4.6% 9.3% 14.2% 9.6% CAPITAL IMPROVEMENT PROGRAM FUND CAPITAL OUTLAY 874,000 211,737 1,875,845 258,148 2,736,874 45.9% Grand 874,000 211,737 1,875,845 258,148 2,736,874 45.9% % of Personal Services 0.0% 0.0% 0.0% 0.0% 0.0% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #6

Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) UTILITY FUND PERSONAL SERVICES Electric 264,250 246,409 293,969 238,977 302,737 3.0% Gas 170,966 163,152 174,098 145,418 176,848 1.6% Water 179,805 173,164 163,779 132,508 161,144-1.6% Solid Waste - - - - 11,663 n/a Sewer Collection 102,779 100,871 98,572 85,068 99,551 1.0% Sewer Treatment 110,446 101,090 107,233 97,838 114,164 6.5% 828,247 784,686 837,652 699,809 866,107 3.4% OPERATING EXPENSES Administrative 120,948 132,716 129,743 118,658 133,663 3.0% Electric 2,881,235 2,727,599 2,600,309 2,561,545 2,366,985-9.0% Gas 210,604 254,265 247,729 281,983 248,063 0.1% Water 134,972 428,951 124,191 239,065 124,069-0.1% Solid Waste 475,050 488,230 487,913 480,273 476,391-2.4% Sewer Collection 51,716 123,422 49,920 123,052 51,728 3.6% Sewer Treatment 106,912 202,704 110,972 141,120 112,060 1.0% 3,981,438 4,357,887 3,750,777 3,945,697 3,512,960-6.3% CAPITAL OUTLAY Electric 20,000 - - - - n/a Gas 10,000 - - - - n/a Water 10,000 - - - - n/a Sewer Collection 10,000 - - - - n/a 50,000 - - - - n/a DEBT SERVICE Water 93,000 19,978 91,259 13,852 91,259 0.0% 93,000 19,978 91,259 13,852 91,259 0.0% NON-OPERATING EXPENSES Administrative 1,000,883 736,617 1,211,670 697,183 1,804,570 48.9% 1,000,883 736,617 1,211,670 697,183 1,804,570 48.9% Personal Services 828,247 784,686 837,652 699,809 866,107 3.4% Operating Expenses 3,981,438 4,357,887 3,750,777 3,945,697 3,512,960-6.3% Capital Outlay 50,000 - - - - n/a Debt Service 93,000 19,978 91,259 13,852 91,259 0.0% Non-Operating Expenses 1,000,883 736,617 1,211,670 697,183 1,804,570 48.9% Grand 5,953,567 5,899,168 5,891,359 5,356,540 6,274,896 6.5% % of Personal Services 13.9% 13.3% 14.2% 13.1% 13.8% ALL FUNDS Personal Services 2,662,245 2,627,683 2,655,588 2,451,716 2,764,610 4.1% Operating 5,519,066 5,727,170 5,478,423 5,482,899 5,169,234-5.6% Capital Outlay 2,649,639 1,072,971 4,892,757 2,120,179 3,316,928-32.2% Debt Service 142,691 69,669 140,950 63,543 116,105-17.6% Non-Operating 1,037,110 736,617 1,235,955 786,525 1,814,570 46.8% Grand $ 12,010,751 $ 10,234,109 $ 14,403,673 $ 10,904,862 $ 13,181,447-8.5% % of Personal Services 22.2% 25.7% 18.4% 22.5% 21.0% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #7

Millage Rate Options Comparison of Taxable Values - (FY2015 vs FY2016) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY15 Certified Taxable Values 91,523,109 - - FY15 Final Taxable Values 91,506,544 (16,565) -0.02% FY16 Certified Taxable Values 92,934,147 1,427,603 1.56% Comparison of of Millage Millage Rate Rate Options Options Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) Roll Back Millage Rate 92,934,147 5.8099 539,938 3,463 Prior Year Millage Rate 3 Votes 4 Votes 5 Votes Tentative Millage Rate 92,934,147 5.8627 544,845 8,370 92,934,147 10.3058 957,761 421,285 92,934,147 11.3364 1,053,539 517,063 92,934,147 11.3365 1,053,548 517,073 92,934,147 5.8627 544,845 8,370 Notes (1) Gross tax revenue does not include discounts taken for early payment. CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #8

Team Count By Department Department FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 Change Notes City Council 6 6 6 6 6 6 6 6 - City Administration 11 13.5 9.5 10 7 7 7 7 - Police Department 24 26.5 24.5 24.5 25.0 26.0 25.0 25.0 - Fire Department 27 32 32 31 28 28 28 28 - Public Works/Utilities 23 15 15 16 18 18 20 20 - Airport 3 3 3 4 3 4 4 5 1.0 1 new as needed position Personnel 94.0 96.0 90.0 91.5 87.0 89.0 90.0 91.0 1.0 CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #9

General Fund - FY 2015/16 Budget REVENUES/SOURCES 001-311-100 Advalorem Property Taxes 514,604 502,441 515,110 502,243 523,051 1.5% 001-311-200 Delinquent Ad Valorem Taxes 6,000 5,480 6,000 5,233 6,000 0.0% 001-312-400 Local Option Tax: Gas 6C 30,259 30,118 29,964 28,010 31,094 3.8% 001-312-600 Local Govt Infrtr Tax - Discretionary 160,000 161,143 179,808 165,225 185,000 2.9% 001-314-100 Public Service Tax - Electricity 255,000 263,425 245,000 258,181 258,000 5.3% 001-314-300 Public Service Tax - Water 26,000 24,929 26,000 24,132 25,000-3.8% 001-314-400 Public Service Tax - Gas 36,000 37,051 45,000 43,836 44,000-2.2% 001-314-800 Public Service Tax - Propane 7,500 3,178 5,000 3,579 4,000-20.0% 001-315-000 Telecommunications Tax 95,651 85,817 87,107 88,033 88,000 1.0% 001-316-000 Business & Prof Occ Licenses 25,000 24,130 25,000 25,319 25,000 0.0% 001-322-110 Bldg Permits-Structural & Eq 25,000 20,795 25,000 28,068 25,000 0.0% 001-323-100 Franchise Fees - Electricity 36,000 42,365 36,000 39,851 40,000 11.1% 001-323-200 Franchise Fees - Telephone Pole Rental 2,500 2,230 2,230 2,230 2,230 0.0% 001-323-500 Franchise Fees - Cable TV Pole Rental 2,500 4,020 4,020 4,020 4,020 0.0% 001-323-700 Franchise Fees - Solid Waste 50,000 49,974 50,000 48,889 50,000 0.0% 001-329-100 Animal Licenses/Misc. 250 345 250 334 250 0.0% 001-331-100 Fed Pymts In Lieu of Taxes 2,976 2,766 2,976-2,976 0.0% 001-331-900 Other Federal Grants - 454-5 - n/a 001-334-200 State Grants - Public Safety 2,550 25,329 6,000-6,000 0.0% 001-335-120 State Revenue Sharing 82,635 82,719 84,643 84,560 89,361 5.6% 001-335-122 FL Revenue Sharing-8C Fuel 25,000 36,794 32,000 35,936 36,000 12.5% 001-335-140 Mobile Home Licenses Tax 2,000 1,903 2,000 2,424 2,500 25.0% 001-335-150 Alcoholic Beverage Licenses 1,000 1,022 1,000 1,251 1,200 20.0% 001-335-180 Local Govt 1/2 Cent Sales Tax 100,083 98,299 99,594 101,595 108,363 8.8% 001-335-290 FDOT - Traffic Signal Maintenance 8,237 8,237 9,074-9,074 0.0% 001-335-291 FDOT - Highway Lighting Maint. 27,230 27,230 27,230-28,888 6.1% 001-337-200 Crossing Guards Levy County 13,200 15,288 15,000 14,448 11,250-25.0% 001-338-115 County Fire Dept. Subsidy 210,090 201,940 212,285 212,033 228,408 7.6% 001-338-116 Other Fire Services - 1,077-510 - n/a 001-341-900 Land Development Regulation Fees 1,500 2,416 2,000 3,857 3,000 50.0% 001-342-100 Pub Safety: Misc. Police Sve 4,000 5,486 4,000 6,489 5,500 37.5% 001-347-200 Parks Application Fee-Nonrefund 100 40 100 20 100 0.0% 001-347-300 Parks Use Fee 100 225 100 50 100 0.0% 001-351-100 Fines & Forfeitures 7,000 7,753 7,000 9,788 9,000 28.6% 001-360-100 Miscellaneous Income 10,000 19,591 10,000 20,928 20,000 100.0% 001-360-200 Misc. Reimbursement Police Dept - 364-200 - n/a 001-361-100 Interest Income 2,750 2,889 2,750 3,527 4,000 45.5% 001-364-000 Disposition of Fixed Assets - - - 25,330 - n/a CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #10

General Fund - FY 2015/16 Budget REVENUES/SOURCES (continued) 001-364-200 Disposition of Scrap Materials 1,000 75 1,000 239 1,000 0.0% 001-364-300 Compensation For Loss Of Property - - - 6,339 - n/a 001-382-100 Utility Fund Contribution 627,000 627,000 638,200 638,200 638,200 0.0% 001-392-100 Sale of General Fixed Assets 1,000-1,000-1,000 0.0% 001-366-000 Donations - 3,693-400 - n/a 001-384-000 Use of Fund Balance 198,912-316,350-150,000-52.6% TOTAL REVENUES/SOURCES 2,600,627 2,430,027 2,755,791 2,435,310 2,666,565-3.2% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #11

General Fund - FY 2015/16 Budget EXPENDITURES/USES CITY COUNCIL 001-511-010-021 Payroll Taxes 1,193 1,278 1,193 1,251 1,308 9.6% 001-511-010-022 Retirement 1,500 1,383 1,500 1,286 1,500 0.0% 001-511-010-024 Worker's Compensation 658 604 447 471 385-13.9% 001-511-010-111 Executive Salaries 15,600 15,725 15,600 15,600 15,600 0.0% 001-511-010-113 Other Salaries & Wages - Poll 1,100-1,100-1,100 0.0% Personal Services 20,051 18,990 19,841 18,607 19,893 0.3% 001-511-030-031 Professional Services 900 174 900 500 900 0.0% 001-511-030-034 Other Contractual Services 1,000-1,000 1,000 1,000 0.0% 001-511-030-040 Travel & Per Diem 1,500 943 1,000 960 1,000 0.0% 001-511-030-041 Telephone 560 513 560 480 560 0.0% 001-511-030-042 Postage 750 561 750 402 600-20.0% 001-511-030-045 Insurance 7,174 6,384 7,195 7,698 7,497 4.2% 001-511-030-154 Dues & Subscriptions 1,000 613 1,123 641 1,000-11.0% 001-511-030-248 Advertising 750 4,345 3,000 3,823 4,000 33.3% 001-511-030-254 Training & Seminars 750 1,168 1,000 451 1,000 0.0% 001-511-030-352 Operating Supplies 2,000 1,038 1,500 414 1,500 0.0% Operating Expenditures 16,384 15,739 18,028 16,368 19,057 5.7% TOTAL CITY COUNCIL 36,435 34,729 37,869 34,976 38,950 2.9% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #12

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) LEGAL SERVICES 001-514-030-031 Professional Services - City Attorney 34,980 29,084 32,541 33,813 34,000 4.5% 001-514-030-033 Professional Services - Other Legal 4,000-2,000-2,000 0.0% TOTAL LEGAL SERVICES 38,980 29,084 34,541 33,813 36,000 4.2% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #13

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) ADMINISTRATION 001-513-010-014 Overtime 2,500 78 2,500 55 500-80.0% 001-513-010-021 Payroll Taxes 5,761 5,046 6,265 4,808 6,522 4.1% 001-513-010-022 Retirement 8,653 8,796 6,103 5,372 5,371-12.0% 001-513-010-023 Life & Health Insurance 11,376 11,471 12,278 11,349 14,344 16.8% 001-513-010-024 Worker's Compensation 3,067 2,817 2,277 2,398 2,092-8.1% 001-513-010-025 Drug Testing 150-150 - 150 0.0% 001-513-010-025-1 Unemployment Compensation 2,200 337 2,200-2,200 0.0% 001-513-010-112 Salaries & Wages 72,763 74,655 79,399 77,553 84,749 6.7% Personal Services 106,469 103,199 111,172 101,535 115,927 4.3% 001-513-030-032 Auditing Fees 15,481 15,482 15,481 15,481 14,700-5.0% 001-513-030-034 Other Contractual Services 15,958 11,769 15,958 15,416 15,958 0.0% 001-513-030-036 Financial Services 42,346 42,346 42,346 42,346 42,346 0.0% 001-513-030-037 Information Technology Services 4,478 3,423 4,478 4,082 4,178-6.7% 001-513-030-037 Software subscriptions - - - - 3,696 n/a 001-513-030-040 Travel & Per Diem 1,300 888 1,300 1,349 1,300 0.0% 001-513-030-041 Telephone 7,040 10,387 10,300 9,719 10,300 0.0% 001-513-030-042 Postage 3,000 2,339 3,000 2,272 3,000 0.0% 001-513-030-043 Utility Services 6,750 7,288 6,750 6,525 6,750 0.0% 001-513-030-045 Insurance - Other 3,692 3,376 3,703 3,973 3,859 4.2% 001-513-030-051 Office Supplies 4,200 4,562 5,000 270 - -100.0% 001-513-030-146 Repairs & Maintenance 500 40 500 16 100-80.0% 001-513-030-154 Dues & Subscriptions 1,000 2,882 2,000 1,748 2,000 0.0% 001-513-030-246 Building Maintenance 3,500 9,295 10,000 8,808 9,000-10.0% 001-513-030-248 Advertising & Promotions 1,000 1,000 2,000 2,841 3,000 50.0% 001-513-030-249 Miscellaneous Expense 2,000 3,604 5,000 3,306 3,775-24.5% 001-513-030-254 Training-Schools & Seminars 3,500 2,674 4,000 1,197 3,000-25.0% 001-513-030-352 Materials & Supplies 3,050 9,281 9,884 9,745 11,000 11.3% 001-513-090-050 Bad Debt Charge Off - 1,073 - - - n/a Operating Expenditures 118,796 131,708 141,701 129,093 137,963-2.6% 001-513-060-064 Capital Outlay - Mach & Equip 2,000 - - - - n/a Capital Outlay 2,000 - - - - n/a TOTAL ADMINISTRATION 227,265 234,907 252,873 230,628 253,890 0.4% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #14

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) PLANNING & ZONING 001-515-010-014 Overtime - 8 - - - n/a 001-515-010-021 Payroll Taxes 1,470 1,444 1,514 1,360 1,120-26.0% 001-515-010-022 Retirement 2,168 2,150 1,029 921 515-49.9% 001-515-010-023 Life & Health Insurance 3,555 3,548 3,837 3,546 4,482 16.8% 001-515-010-024 Worker's Compensation 810 743 568 598 362-36.3% 001-515-010-112 Salaries & Wages 19,204 19,136 19,793 19,644 14,644-26.0% Personal Services 27,206 27,029 26,740 26,069 21,123-21.0% 001-515-030-031 Professional Serv Comp Plan 6,120 1,160 5,202 3,393 7,500 44.2% 001-515-030-034 Contractual Services 1,058 1,168 1,250 933 1,200-4.0% 001-515-030-042 Postage 360 358 400 291 375-6.3% 001-515-030-051 Office Supplies 750 545 600 492 500-16.7% 001-515-030-154 Dues & Subscriptions 550 297 550 735 712 29.5% 001-515-030-248 Advertising 650-500 87 250-50.0% 001-515-030-040 Travel & Per Diem 1,000 365 2,408 570 2,175-9.7% 001-515-030-254 Training Schools & Seminars 2,669 1,962 2,625 553 1,975-24.8% 001-515-030-352 Materials & Supplies 750 709 3,000 3,000 2,125-29.2% Operating Expenditures 13,907 6,564 16,535 10,055 16,812 1.7% TOTAL PLANNING & ZONING 41,113 33,593 43,275 36,124 37,934-12.3% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #15

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) BUILDING PERMITS 001-524-010-014 Overtime - 12 - - - n/a 001-524-010-021 Payroll Taxes 251 177 259 180 266 3.0% 001-524-010-022 Retirement 370 375 175 157 122-30.3% 001-524-010-023 Life & Health Insurance 711 710 767 709 896 16.8% 001-524-010-024 Worker's Compensation 138 127 97 102 86-11.3% 001-524-010-112 Salaries & Wages 3,276 3,325 3,379 3,350 3,481 3.0% Personal Services 4,746 4,725 4,678 4,497 4,852 3.7% 001-524-030-034 Other Contractual Services 14,000 17,354 17,600 16,182 17,600 0.0% Operating Expenditures 14,000 17,354 17,600 16,182 17,600 0.0% TOTAL BUILDING PERMITS 18,746 22,079 22,278 20,679 22,452 0.8% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #16

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) POLICE DEPARTMENT 001-521-010-014 Overtime 8,588 5,392 8,588 5,867 8,588 0.0% 001-521-010-016 Holiday Pay 13,412 14,843 13,000 14,918 15,000 15.4% 001-521-010-017 Overtime- Special Events - 4,084 2,000 1,956 2,000 0.0% 001-521-010-015 Special Pay 12,480 11,170 12,480 10,877 12,480 0.0% 001-521-010-021 Payroll Taxes 43,901 41,215 43,338 39,369 44,621 3.0% 001-521-010-022 Retirement 119,616 116,423 76,613 72,092 82,845 8.1% 001-521-010-023 Life & Health Insurance 85,317 77,148 84,409 78,115 98,613 16.8% 001-521-010-024 Worker's Compensation 22,707 20,855 15,214 16,021 13,460-11.5% 001-521-010-025 Drug Testing 1,200 148 1,200 300 500-58.3% 001-521-010-025-1 Unemployment Compensation 2,000-2,000-500 -75.0% 001-521-010-112 Salaries & Wages 538,688 509,929 530,442 518,009 545,211 2.8% Personal Services 847,910 801,207 789,282 757,525 823,818 4.4% 001-521-030-031 Professional Services 3,000 600 3,000 1,409 1,500-50.0% 001-521-030-034 Other Contractual Services 11,163 10,177 11,163 10,577 10,600-5.0% 001-521-030-037 Information Technology Services 8,357 6,383 8,357 8,146 8,357 0.0% 001-521-030-035 Investigations 500 180 500 463 500 0.0% 001-521-030-040 Travel & Per Diem 1,000 85 1,000 300 750-25.0% 001-521-030-041 Telephone 9,480 10,635 10,550 11,145 11,500 9.0% 001-521-030-042 Postage 750 100 750 289 500-33.3% 001-521-030-043 Utility Services 6,250 6,301 6,250 7,501 6,500 4.0% 001-521-030-045 Insurance - Other 25,904 23,178 26,008 27,934 27,167 4.5% 001-521-030-047 Printing & Binding 1,000 648 1,000 1,215 1,000 0.0% 001-521-030-051 Office Supplies 1,000 955 1,000 949 1,000 0.0% 001-521-030-146 Repairs & Maintenance (Equipment) 2,500 1,428 2,500 1,132 1,500-40.0% 001-521-030-154 Dues & Subscriptions 500 434 500 545 500 0.0% 001-521-030-246 Building Maintenance 3,000 1,533 3,000 6,558 3,000 0.0% 001-521-030-249 Miscellaneous Expense 1,000 1,315 1,000 1,063 1,000 0.0% 001-521-030-254 Training-Schools & Seminars 4,000 5,283 4,000 514 4,000 0.0% 001-521-030-346 Vehicle Repairs & Maintenance 22,000 21,052 22,000 20,146 20,000-9.1% 001-521-030-352 Materials & Supplies 7,500 27,552 8,500 13,142 8,500 0.0% 001-521-030-452 Vehicle Fuel 31,715 35,390 33,000 26,342 32,000-3.0% 001-521-030-752 Uniforms 6,000 6,199 6,000 4,628 6,000 0.0% Operating Expenditures 146,618 159,427 150,078 143,997 145,874-2.8% 001-521-060-065 Capital Outlay 1,000 19,286 - - - n/a Capital Outlay 1,000 19,286 - - - n/a TOTAL POLICE DEPARTMENT 995,528 979,920 939,360 901,522 969,692 3.2% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #17

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) POLICE COMMUNICATIONS 001-529-010-014 Overtime 1,251 5,723 3,000 2,816 3,000 0.0% 001-529-010-016 Holiday Pay 4,749 5,113 5,000 5,004 5,000 0.0% 001-529-010-017 Overtime - Special Events - 205 250 99 250 0.0% 001-529-010-021 Payroll Taxes 10,372 11,402 10,757 9,519 11,778 9.5% 001-529-010-022 Retirement 13,340 13,809 5,425 5,706 3,687-32.0% 001-529-010-023 Life & Health Insurance 28,501 27,917 30,769 28,459 27,070-12.0% 001-529-010-024 Worker's Compensation 5,455 5,010 3,796 3,998 3,597-5.2% 001-529-010-025 Drug Testing 100-100 - 100 0.0% 001-529-010-112 Salaries & Wages 129,407 140,541 132,361 124,728 145,712 10.1% Personal Services 193,176 209,720 191,459 180,329 200,195 4.6% 001-529-030-034 Other Contractual Services 800 117 800 150 500-37.5% 001-529-030-146 Repairs & Maintenance 250 126 250 100 250 0.0% 001-529-030-254 Training-Schools & Seminars 1,000 24 1,000 250 750-25.0% 001-529-030-352 Materials & Supplies 1,000 426 1,000 804 1,000 0.0% 001-529-030-752 Uniforms 450 44 450-250 -44.4% Operating Expenditures 3,500 738 3,500 1,305 2,750-21.4% TOTAL POLICE COMMUNICATIONS 196,676 210,458 194,959 181,633 202,945 4.1% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #18

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT 001-562-010-014 Overtime 500-500 497 500 0.0% 001-562-010-017 Overtime-Special Events - 476 250 334 500 100.0% 001-562-010-016 Holiday Pay - 175 250 83 250 0.0% 001-562-010-021 Payroll Taxes 2,504 2,333 2,616 2,198 2,712 3.6% 001-562-010-022 Retirement 3,104 3,100 1,473 1,318 1,027-30.3% 001-562-010-023 Life & Health Insurance 62 95 75 89 88 17.6% 001-562-010-024 Worker's Comp 1,356 1,245 952 1,003 844-11.3% 001-562-010-025 Drug Testing - - 100-100 0.0% 001-562-010-112 Salaries & Wages 32,159 29,842 33,202 30,266 34,196 3.0% Personal Services 39,686 37,267 39,418 35,788 40,217 2.0% 001-562-030-043-2 Utilities 2,163 1,810 2,163 2,025 2,100-2.9% 001-562-030-041 Telephone - 635 1,000 354 650-35.0% 001-562-030-045 Insurance - Other 2,215 1,971 2,221 2,376 2,314 4.2% 001-562-030-346 Vehicle Repairs & Maintenance 1,700 1,406 1,500 750 1,000-33.3% 001-562-030-352 Materials & Supplies 1,000 744 750 722 750 0.0% 001-562-030-452 Vehicle Fuel 2,249 3,068 2,920 1,701 1,753-40.0% Operating Expenditures 9,326 9,634 10,553 7,928 8,567-18.8% TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 49,012 46,901 49,972 43,717 48,783-2.4% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #19

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) FIRE DEPARTMENT 001-522-010-017 Overtime - Special Events - - 1,455 1,500 n/a 001-522-010-021 Payroll Taxes 13,420 16,803 14,164 15,195 16,908 19.4% 001-522-010-024 Worker's Compensation 7,336 6,737 5,310 5,592 5,420 2.1% 001-522-010-025 Drug Testing/Physicals 500 534 500 716 750 50.0% 001-522-010-025-1 Unemployment Compensation 500-500 - - -100.0% 001-522-010-022 Retirement - 151 - - - n/a 001-522-010-023 Life & Health Insurance - 109 - - - n/a 001-522-010-112 Salaries & Wages 174,027 219,496 185,145 199,242 219,526 18.6% Personal Services 195,783 243,829 205,618 222,199 244,104 18.7% 001-522-030-034 Other Contractual Services 1,500-1,500 - - -100.0% 001-522-030-037 Information Technology Services 8,357 6,383 8,357 7,033 8,357 0.0% 001-522-030-040 Travel 1,300 173 1,300 288 1,000-23.1% 001-522-030-041 Telephone 1,968 1,945 1,968 1,949 1,968 0.0% 001-522-030-042 Postage 400 244 400 226 400 0.0% 001-522-030-043 Utility Services 6,250 6,301 6,250 5,596 6,000-4.0% 001-522-030-255 Fire Prevention Education 1,000 831 1,000 888 1,000 0.0% 001-522-030-045 Insurance - Other 10,390 9,373 10,449 11,288 10,954 4.8% 001-522-030-051 Office Supplies 800 861 1,500 817 1,000-33.3% 001-522-030-146 Maintenance Of Equipment 6,000 4,759 6,000 4,216 6,000 0.0% 001-522-030-147 Equipment Inspection 1,000 353 2,500 1,550 2,000-20.0% 001-522-030-154 Dues & Subscriptions 3,500 3,480 3,750 2,877 3,500-6.7% 001-522-030-246 Building Maintenance 2,000 4,938 2,000 1,879 2,000 0.0% 001-522-030-249 Miscellaneous Expense 1,000 3,807 2,000 4,553 2,000 0.0% 001-522-030-254 Training-Schools & Seminars 5,000 3,345 5,000 3,849 4,000-20.0% 001-522-030-346 Vehicle Repairs & Maintenance 10,000 15,129 15,000 15,146 15,000 0.0% 001-522-030-352 Materials & Supplies 15,000 36,224 32,800 26,232 28,500-13.1% 001-522-030-452 Vehicle Fuel 22,340 30,993 31,000 28,451 30,000-3.2% 001-522-030-752 Uniforms 2,500 2,456 2,500 654 2,500 0.0% Operating Expenditures 100,305 131,593 135,273 117,490 126,179-6.7% 001-471-200 Debt Service - Principal Fire 44,000 46,615 44,000 45,395 22,000-50.0% 001-472-200 Debt Service - Interest Fire 5,691 3,076 5,691 4,296 2,846-50.0% Debt Service 49,691 49,691 49,691 49,691 24,846-50.0% 001-522-060-065 Capital Outlay 33,000 - - - - n/a Capital Outlay 33,000 - - - - n/a TOTAL FIRE DEPARTMENT 378,779 425,114 390,583 389,381 395,128 1.2% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #20

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) PUBLIC WORKS 001-541-010-014 Overtime 3,000 245 1,000 850 900-10.0% 001-541-010-017 Overtime- Special Events - 737 500 336 750 50.0% 001-541-010-021 Payroll Taxes 9,244 9,199 9,724 10,262 9,915 2.0% 001-541-010-022 Retirement 13,281 13,848 6,520 7,023 4,497-31.0% 001-541-010-023 Life & Health Insurance 28,084 23,834 34,147 28,970 39,893 16.8% 001-541-010-024 Worker's Compensation 4,959 5,010 3,603 3,794 3,159-12.3% 001-541-010-025 Drug Test 200 340 200 190 200 0.0% 001-541-010-025-1 Unemployment Compensation 500-500 - 500 0.0% 001-541-010-112 Salaries & Wages 117,635 121,815 125,606 136,968 127,964 1.9% Personal Services 176,902 175,027 181,799 188,393 187,779 3.3% 001-541-030-041 Telephone 2,064 2,587 2,500 2,696 2,700 8.0% 001-541-030-042 Postage 200 255 200 267 275 37.5% 001-541-030-043 Utility Services 34,000 31,190 31,000 34,447 31,000 0.0% 001-541-030-045 Insurance - Other 8,968 7,980 8,994 9,622 9,372 4.2% 001-541-030-146 Repairs & Maintenance 10,113 14,962 17,000 11,823 12,000-29.4% 001-541-030-153 Street Repair 3,000 3,092 4,500-2,500-44.4% 001-541-030-249 Miscellaneous Expense 2,500 2,186 2,000 633 1,000-50.0% 001-541-030-254 Training-Schools & Seminars 1,000 660 1,000 48 750-25.0% 001-541-030-346 Vehicle Repairs & Maintenance 13,000 7,536 11,000 5,350 5,500-50.0% 001-541-030-352 Materials & Supplies 20,000 26,704 20,000 22,061 24,000 20.0% 001-541-030-452 Vehicle Fuel 30,125 27,092 28,500 24,699 26,000-8.8% 001-541-030-355 Safety Supplies 1,000 1,016 1,000 1,000 1,000 0.0% 001-541-030-752 Uniforms 1,300 984 1,300 321 1,000-23.1% Operating Expenditures 127,270 126,245 128,994 112,967 117,097-9.2% TOTAL PUBLIC WORKS 304,172 301,272 310,794 301,360 304,876-1.9% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #21

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) RECREATION/ ATHLETICS 001-572-010-014 Overtime - 17 50 50 50 0.0% 001-572-010-017 Overtime-Special Events - 42 100 40 250 150.0% 001-572-010-021 Payroll Taxes 902 677 690 578 636-7.8% 001-572-010-022 Retirement 1,330 1,039 460 412 281-38.9% 001-572-010-023 Life & Health Insurance 2,844 2,366 3,069 2,837 3,586 16.8% 001-572-010-024 Worker's Compensation 496-254 268 198-22.2% 001-572-010-112 Salaries & Wages 11,776 9,206 8,872 7,968 8,015-9.7% Personal Services 17,348 13,347 13,497 12,153 13,017-3.6% 001-572-030-034 Other Contractual Services 2,100 2,439 2,100 2,100 3,000 42.9% Operating Expenditures 2,100 2,439 2,100 2,100 3,000 42.9% TOTAL RECREATION/ATHLETICS 19,448 15,786 15,597 14,253 16,017 2.69% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #22

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) LIBRARY 001-571-030-034 Other Contractual Services 1,000 599 600 642 600 0.0% 001-571-030-043 Utilities 1,700 3,284 2,200 1,909 2,200 0.0% 001-571-030-045 Insurance 727 647 750 814 759 1.2% 001-571-030-246 Building Maintenance 5,000 4,650 3,600 3,701 3,600 0.0% 001-571-030-352 Materials & Supplies 250-250 250 250 0.0% Operating Expenditures 8,677 9,181 7,400 7,316 7,409 0.1% TOTAL LIBRARY 8,677 9,181 7,400 7,316 7,409 0.1% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #23

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) SPECIAL EVENTS 001-574-030-034 Other Contractual Services 1,000 2,563 1,000 1,000 1,000 0.0% 001-574-030-040 Fireworks 8,500 10,550 8,500 8,500 8,500 0.0% 001-574-030-249 Miscellaneous Expense 1,300-1,300 1,165 1,300 0.0% 001-574-030-352 Materials & Supplies 1,000 1,409 1,000 1,000 1,500 50.0% Operating Expenditures 11,800 14,522 11,800 11,665 12,300 4.2% TOTAL SPECIAL EVENTS 11,800 14,522 11,800 11,665 12,300 4.2% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #24

General Fund - FY 2015/16 Budget EXPENDITURES/USES (continued) NON-DEPARTMENTAL 001-590-080-082 Aid To Private Organizations 5,000 5,000 5,000 5,000 5,000 0.0% 001-590-030-041 Telephone - 251 800 170 250-68.8% 001-590-030-043 Utility Services 800 820 800 787 800 0.0% 001-590-030-045 Insurance - Other 531 473 533 570 555 4.2% 001-590-030-246 Building Maintenance 100-100 - - -100.0% 001-590-090-091 Transfer To CRA 71,836 71,836 72,085 72,085 74,140 2.9% 001-590-090-096 Transfer to Capital Improvements Fund 189,400 77,705 334,086 84,215 168,086-49.7% 001-590-030-250 Contingency 6,329 8,600 31,089-71,358 129.5% 001-590-090-150 Insurance Claims - - - 7,171 - n/a 001-590-522-162 Fire Department Sinkhole - - - 11,714 - n/a 001-590-521-162 Police Department Sinkhole - - - 2,367 - n/a TOTAL NON-DEPARTMENTAL 273,996 164,685 444,493 184,079 320,189-28.0% TOTAL EXPENDITURES (all departments) 2,600,627 2,522,229 2,755,791 2,391,146 2,666,565-3.2% CITY OF WILLISTON FY2016 TENTATIVE BUDGET - SEPTEMBER 17, 2015 PAGE #25