CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA

CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA DATE: TIME: PLACE: TUESDAY, SEPTEMBER 20, 2016 6:50 P.M. WILLISTON CITY COUNCIL ROOM CALL TO ORDER ROLL CALL MEMBERS: Mayor R. Gerald Hethcoat President Charles Goodman Vice-President Nancy Wininger Councilman Matt Brooks Councilman Danny Etheridge 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 2016-17 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 20, 2016 COUNCIL AGENDA ITEM TOPIC: RESOLUTION 2016-62: SETTING THE FINAL MILLAGE RATE FOR FISCAL YEAR 2016/17. 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 1.13% decrease from the rolled-back rate of 5.9295 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 $13,108,401 a 3.2% 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

Date: September 20, 2016 RECOMMENDED ACTION: COUNCIL AGENDA ITEM Adopt Resolution 2016-62 and the final millage rate for Fiscal Year 2016-2017, following the steps and wording as outlined above. COMMISSION ACTION: APPROVED DISAPPROVED

RESOLUTION NUMBER 2016-62 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 2016/2017; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 20, 2016, 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 $93,819,782. NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL MILLAGE RATE. The Fiscal Year 2016-2017 final operating millage rate shall be 5.8627 mills, which is a 1.13% decrease from the rolled-back rate of 5.9295 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 20th day of September 2016. PASSED AND ADOPTED this 20th day of September, 2016. CITY COUNCIL CITY OF WILLISTON, FLORIDA ATTEST: Charles Goodman, President, City Council Frances V. Taylor, City Clerk

Date: September 20, 2016 COUNCIL AGENDA ITEM TOPIC: RESOLUTION 2016-63: ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2016-2017. 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 $13,108,401. This amount represents a decrease of 3.2% from the current year s budget. The Budget Summary on the next page provides a breakdown of the total budgeted expenditures for Fiscal Year 2016-2017 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 2016-63 to adopt the final budget for Fiscal Year 2016-2017. COMMISSION ACTION: APPROVED DISAPPROVED

Date: September 20, 2016 COUNCIL AGENDA ITEM BUDGET SUMMARY: BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2016/2017 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 $ 528,036 $ - $ - $ - $ - $ - $ 528,036 Delinquent taxes 6,000 - - - - - 6,000 Tax incremental revenue - - 183,345 - - - 183,345 Other locally levied taxes 269,982 - - - - - 269,982 Utility service taxes 339,175 - - - - - 339,175 Fines & forfeitures 10,035 - - - - - 10,035 Franchise fees 103,250 - - - - - 103,250 Licenses, permits, and fees 50,250 - - - - - 50,250 Intergovernmental revenue 623,713 - - - - - 623,713 Grant Revenue 4,250 1,927,090 - - 37,500-1,968,840 Charges for services - 908,164-5,229,789 - - 6,137,953 Contributions, Income & Portfolio Additions - - - - - 491,470 491,470 Interest Income 4,500 400 350 15,000 - - 20,250 Miscellaneous revenues 24,000 22,950-65,860 10,000-122,810 TOTAL SOURCES 1,963,191 2,858,604 183,695 5,310,649 47,500 491,470 10,855,109 Transfers in 638,200 - - - 623,664-1,261,864 Debt Proceeds - - - - 87,491-87,491 Fund balances/reserves/net assets 124,914-308,211 470,813 - - 903,938 TOTAL REVENUES, TRANSFERS & BALANCES 2,726,304 2,858,604 491,906 5,781,461 758,655 491,470 13,108,401 EXPENDITURES General governmental services: 409,871 - - 137,399 - - 547,270 Public Safety: 1,721,326 - - - - - 1,721,326 Public Works 307,717 - - - - - 307,717 Other governmental services 46,592 - - - - - 46,592 Transportation - 2,858,604 - - - - 2,858,604 Community redevelopment 76,035-491,906 - - - 567,942 Debt service 23,380 - - 91,259 30,000-144,640 Utilities services - - - 4,415,853 - - 4,415,853 Recreation Activities 16,470 - - - - - 16,470 Capital Improvement Programs - - - - 728,655-728,655 Contributions, Income & Portfolio Reductions - - - - - 491,470 491,470 TOTAL EXPENDITURES 2,601,391 2,858,604 491,906 4,644,511 758,655 491,470 11,846,538 Transfers out 124,914 - - 1,136,950 - - 1,261,864 Fund balances/reserves/net assets - - - - - - - TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 491,470 $ 13,108,401 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 2016-63 Final Budget A RESOLUTION OF THE CITY OF WILLISTON OF LEVY COUNTY, FLORIDA, ADOPTING THE FINAL BUDGET FOR THE FISCAL YEAR 2016-2017. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 20, 2016, relating to the final budget for Fiscal Year 2016-2017; and WHEREAS, the City of Williston, Levy County, Florida, approved Resolution 2016-62 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 2016-2017 at $13,108,401 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 20th day of September 2016. PASSED AND ADOPTED this 20th day of September, 2016. ATTEST: CITY COUNCIL CITY OF WILLISTON, FLORIDA Frances V. Taylor, City Clerk Charles Goodman, President, City Council Attachments: Exhibit A Fiscal Year 2016-17 Budget Summary

Exhibit A BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2016/2017 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 $ 528,036 $ - $ - $ - $ - $ - $ 528,036 Delinquent taxes 6,000 - - - - - 6,000 Tax incremental revenue - - 183,345 - - - 183,345 Other locally levied taxes 269,982 - - - - - 269,982 Utility service taxes 339,175 - - - - - 339,175 Fines & forfeitures 10,035 - - - - - 10,035 Franchise fees 103,250 - - - - - 103,250 Licenses, permits, and fees 50,250 - - - - - 50,250 Intergovernmental revenue 623,713 - - - - - 623,713 Grant Revenue 4,250 1,927,090 - - 37,500-1,968,840 Charges for services - 908,164-5,229,789 - - 6,137,953 Contributions, Income & Portfolio Additions - - - - - 491,470 491,470 Interest Income 4,500 400 350 15,000 - - 20,250 Miscellaneous revenues 24,000 22,950-65,860 10,000-122,810 TOTAL SOURCES 1,963,191 2,858,604 183,695 5,310,649 47,500 491,470 10,855,109 Transfers in 638,200 - - - 623,664-1,261,864 Debt Proceeds - - - - 87,491-87,491 Fund balances/reserves/net assets 124,914-308,211 470,813 - - 903,938 TOTAL REVENUES, TRANSFERS & BALANCES 2,726,304 2,858,604 491,906 5,781,461 758,655 491,470 13,108,401 EXPENDITURES General governmental services: 409,871 - - 137,399 - - 547,270 Public Safety: 1,721,326 - - - - - 1,721,326 Public Works 307,717 - - - - - 307,717 Other governmental services 46,592 - - - - - 46,592 Transportation - 2,858,604 - - - - 2,858,604 Community redevelopment 76,035-491,906 - - - 567,942 Debt service 23,380 - - 91,259 30,000-144,640 Utilities services - - - 4,415,853 - - 4,415,853 Recreation Activities 16,470 - - - - - 16,470 Capital Improvement Programs - - - - 728,655-728,655 Contributions, Income & Portfolio Reductions - - - - - 491,470 491,470 TOTAL EXPENDITURES 2,601,391 2,858,604 491,906 4,644,511 758,655 491,470 11,846,538 Transfers out 124,914 - - 1,136,950 - - 1,261,864 Fund balances/reserves/net assets - - - - - - - TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 491,470 $ 13,108,401 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

City of Williston Fiscal Year 2016/2017 Proposed Budget (Version Date: August 30, 2016)

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) 40-42

Budget Summary by Fund General Airport CRA Utility CIP FY2017 FY2016 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Expenditures by Type City Council $ 37,377 $ - $ - $ - $ - $ 37,377 $ 38,950-4.0% Administration City Clerk 68,777 - - - - 68,777 66,415 3.6% City Manager 32,074 21,382 10,691 42,765-106,912 108,089-1.1% City Administration 104,724 - - - - 104,724 98,415 6.4% Special Events 12,300 - - - - 12,300 12,300 0.0% Library 7,386 - - - - 7,386 7,409-0.3% Legal Services 36,000 - - - - 36,000 36,000 0.0% Financial Services 42,346 25,408 25,408 47,992-141,154 141,154 0.0% Information Technology 18,492 - - 12,328-30,820 34,820-11.5% Community Development Planning & Zoning 52,410 - - - - 52,410 37,934 38.2% Building & Permitting / Inspections 24,397 - - - - 24,397 22,452 8.7% Community Redevelopment 76,035-455,807 - - 531,843 420,080 26.6% Law Enforcement/Public Safety Airport Administration 234,232 - - - - 234,232 256,901-8.8% Patrol 731,359 - - - - 731,359 679,946 7.6% Police Communication 208,484 - - - - 208,484 202,945 2.7% Fire 502,803 - - - - 502,803 395,128 27.3% Animal Control / Code Enforcement 51,130 - - - - 51,130 48,783 4.8% Crossing Guards 16,698 - - - - 16,698 32,845-49.2% Facility Operations - 881,311 - - - 881,311 756,519 16.5% Capital Projects - 1,927,090 - - - 1,927,090 308,285 525.1% Public Works / Utility Street Repair/Resurfacing 2,500 - - - - 2,500 2,500 0.0% Public Works Crew 194,136 - - - - 194,136 187,779 3.4% Public Works Operations 111,081 - - - - 111,081 114,597-3.1% Utility Administration - - - 77,079-77,079 71,743 7.4% Electric Services - - - 2,678,655-2,678,655 2,659,994 0.7% Gas Services - - - 412,723-412,723 415,183-0.6% Water Services - - - 397,052-397,052 366,744 8.3% Solid Waste Collection - - - 483,177-483,177 482,650 0.1% Sewer Collection - - - 167,113-167,113 146,956 13.7% Sewer Treatment - - - 230,918-230,918 221,901 4.1% Expenditures by Type (continued) Capital Projects/Equipment - - - - 758,655 758,655 2,736,874-72.3% Transfer to General Fund - - - 638,200-638,200 638,200 0.0% Transfer to Capital Improvements Fund 124,914 - - 498,750-623,664 1,241,865-49.8% Recreation/Athletics 16,470 - - - - 16,470 16,017 2.8% Contingency 20,180 3,413-94,708-118,301 173,075-31.6% Expenditures $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 $ 13,181,447-4.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #1

Budget Summary by Fund General Airport CRA Utility CIP FY2017 FY2016 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Revenue / Funding Sources Property Taxes $ 534,036 $ - $ 183,345 $ - $ - $ 717,381 703,919 1.9% Other Locally Levied Taxes 269,982 - - - - 269,982 216,094 24.9% Utility Billing - - - 5,229,789-5,229,789 5,168,680 1.2% Fuel Sales - 641,492 - - - 641,492 523,046 22.6% Rental & Leases - 266,672 - - - 266,672 238,000 12.0% Timber Sales - - - - - - 40,000-100.0% Public Service Taxes 339,175 - - - - 339,175 331,000 2.5% Franchise Fees 103,250 - - - - 103,250 96,250 7.3% Intergovernmental Revenues 623,713 - - - - 623,713 606,020 2.9% Fines & Forfeitures 10,035 - - - - 10,035 9,000 11.5% Licenses & Permits 50,250 - - - - 50,250 50,250 0.0% Miscellaneous 24,000 22,950-65,860-112,810 125,783-10.3% Sale of Fixed Assets - - - - 10,000 10,000 10,000 0.0% Interest Income 4,500 400 350 15,000-20,250 20,200 0.2% Grant 4,250 1,927,090 - - 37,500 1,968,840 1,438,709 36.8% Non-Operating/ Transfers 638,200 - - - 623,664 1,261,864 1,870,065-32.5% Other Financing Sources / Debt Proceeds - - - - 87,491 87,491 320,000 n/a Use of Fund Balance/Retained Earnings 124,914-308,211 470,813-903,938 1,414,430 n/a Revenue/Funding Sources $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 $ 13,181,447-4.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #2

Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2016 Budget $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 Change in Property Taxes 4,985-8,477 - - 13,462 Change in Intergovernmental Revenue 71,581 - - - - 71,581 Change in Franchise Fees Revenue 7,000 - - - - 7,000 Change in Utility Billing - - - 60,408-60,408 Change in Grant Revenue (1,750) 1,669,390 - - (1,137,509) 530,131 Change in Loans / Debt Proceeds - - - - (232,509) (232,509) Change in Transfers from GF/UF - - - - (608,201) (608,201) Change in estimated fuel revenue - 118,446 - - - 118,446 Change in Timber Revenue - (40,000) - - - (40,000) Change in Rental/Leases Revenue - 28,672 - - - 28,672 Increase in Public Service Taxes 8,175 - - - - 8,175 Change in interest income 500 (300) (150) - - 50 Change to Fund Balance /Retained Earnings (25,086) (33,300) 101,423 (553,529) - (510,492) All other revenue changes (5,665) (5,258) - (315) - (11,238) FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 - - - - - CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #3

Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2016 Budget $ 2,666,565 $ 1,120,955 $ 382,156 $ 6,274,896 $ 2,736,874 $ 13,181,447 Personnel Expenses Wage Increase 43,414 4,806 794 21,699-70,713 New Positions 76,734-2,231 46,695-125,660 Staffing Changes / Adjustments 14,054 21,636 9,888 37,569-83,147 Change in retirement contribution % 15,085 3,176 804 21,750-40,815 New retirement plan - Fire Dept. 58,849 - - - - 58,849 Change in Overtime (2,088) 1,000 - (2,500) - (3,588) Increase for Insurance (Health / Life) (14,145) (3,178) (847) (19,506) - (37,676) Operating Expenses Subtotal 191,903 27,441 12,870 105,707-337,920 Increase for Insurance (Prop / GL / Liab / WC) 770 7,713 186 1,210-9,879 Change in Professional Services (2,500) (1,500) 12,500 (3,508) - 4,992 Change in Audit Fees (6,650) (1,960) - 2,240 - (6,370) Change in Rental/Leases - 6,600 - - - 6,600 Change in Utility Expenses 1,260 6,000-16,900-24,160 Increase in telephone expenses 200 - - 2,700-2,900 Change in material & supplies expenses 4,000 (1,000) - 7,000-10,000 Change in repair & maintenance expenses 3,000 (6,500) - 5,000-1,500 Reduction in Vehicle Maintenance 2,000 - - 7,500-9,500 Reduction in Vehicle Fuel (31,947) (1,500) - (3,000) - (36,447) Change in Training expenses (1,500) - - - - (1,500) Change in Airport fuel purchases - 96,757 - - - 96,757 Change in Electricity Purchases - - - (44,756) - (44,756) Change in Gas Purchases - - - (13,740) - (13,740) Change to Contingency (51,178) (5,712) - 2,117 - (54,773) All other changes in operating expenses (6,876) (7,494) (630) (3,776) - (18,776) Capital Outlay Subtotal (89,422) 91,404 12,056 (24,113) - (10,075) Reduction in Capital Outlay - - - - - - Change in Capital Outlay / Projects - 1,618,805 84,824 - (2,008,219) (304,590) Change in transfer to CRA Fund 1,895 - - - - 1,895 Change in transfer to CIP Fund (43,172) - - (575,029) - (618,201) Debt Service Payments Subtotal (41,277) 1,618,805 84,824 (575,029) (2,008,219) (920,896) Change in Bank Loan Payments (1,465) - - - 30,000 28,535 Subtotal (1,465) - - - 30,000 28,535 Net Adjustments 59,739 1,737,650 109,750 (493,435) (1,978,219) (564,516) FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #4

Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) GENERAL FUND PERSONAL SERVICES City Council $ 19,841 $ 18,912 $ 19,893 $ 19,890 $ 19,832-0.3% Administration 111,172 104,345 115,927 109,286 127,606 10.1% Planning 26,740 23,374 21,123 15,199 37,298 76.6% Building 4,678 4,645 4,852 4,613 6,797 40.1% Police 789,282 769,040 823,818 763,144 850,327 3.2% Police Communications 191,459 182,716 200,195 194,517 205,734 2.8% Animal Control/Code 39,418 36,429 40,217 36,211 42,315 5.2% Fire 205,618 230,852 244,104 291,603 365,429 49.7% Public Works 181,799 178,590 187,779 185,502 194,136 3.4% Recreation / Athletics 13,497 13,258 13,017 10,795 13,470 3.5% 1,583,504 1,562,162 1,670,925 1,630,761 1,862,944 11.5% OPERATING EXPENDITURES City Council 18,028 13,675 19,057 16,924 17,545-7.9% Administration 141,701 142,898 137,963 145,748 132,081-4.3% Legal Services 34,541 34,743 36,000 34,000 36,000 0.0% Planning 16,535 10,554 16,812 14,183 15,112-10.1% Building Permits 17,600 23,126 17,600 17,603 17,600 0.0% Police 150,078 144,172 145,874 128,798 131,962-9.5% Police Communication 3,500 1,603 2,750 2,750 2,750 0.0% Animal Control/Code 10,553 7,822 8,567 8,380 8,815 2.9% Fire 135,273 125,006 126,179 109,925 113,994-9.7% Public Works 128,994 133,152 117,097 103,315 113,581-3.0% Recreation / Athletics 2,100 6,120 3,000 3,000 3,000 0.0% Library 7,400 7,365 7,409 6,822 7,386-0.3% Special Events 11,800 12,394 12,300 12,350 12,300 0.0% Non Departmental 444,493 190,736 320,189 254,534 227,855-28.8% 1,122,596 853,366 970,795 858,333 839,980-13.5% CAPITAL OUTLAY Police - 10,955 - - - n/a - 10,955 - - - n/a DEBT SERVICE Fire 49,691 46,905 24,846 15,587 23,380-5.9% 49,691 46,905 24,846 15,587 23,380-5.9% Personal Services 1,583,504 1,562,162 1,670,925 1,630,761 1,862,944 11.5% Operating Expenditures 1,122,596 853,366 970,795 858,333 839,980-13.5% Capital Outlay - 10,955 - - - n/a Debt Service 49,691 46,905 24,846 15,587 23,380-5.9% Grand 2,755,791 2,473,388 2,666,565 2,504,681 2,726,304 2.2% % of Personal Services 57.5% 63.2% 62.7% 65.1% 68.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #5

Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) AIRPORT FUND PERSONAL SERVICES $ 194,528 $ 163,663 $ 190,849 $ 177,637 $ 218,558 14.5% OPERATING EXPENDITURES 546,487 733,411 621,820 734,920 712,956 14.7% CAPITAL OUTLAY 2,700,000 2,807,917 308,285 442,808 1,927,090 525.1% NON-OPERATING EXPENDITURES 11,285 - - - - n/a Grand 3,452,300 3,704,992 1,120,955 1,355,365 2,858,604 155.0% % of Personal Services 5.6% 4.4% 17.0% 13.1% 7.6% CRA FUND PERSONAL SERVICES 39,904 37,352 36,729 34,762 49,785 35.5% OPERATING EXPENDITURES 58,562 44,422 63,659 64,154 75,529 18.6% CAPITAL OUTLAY 316,912 162,155 271,769 6,000 356,593 31.2% NON-OPERATING EXPENDITURES 13,000-10,000-10,000 0.0% Grand 428,378 243,930 382,156 104,915 491,906 28.7% % of Personal Services 9.3% 15.3% 9.6% 33.1% 10.1% CAPITAL IMPROVEMENT PROGRAM FUND DEBT SERVICE - - - - 30,000 n/a CAPITAL OUTLAY 1,875,845 99,204 2,736,874 1,346,427 728,655-73.4% Grand 1,875,845 99,204 2,736,874 1,346,427 758,655-72.3% % of Personal Services 0.0% 0.0% 0.0% 0.0% 0.0% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #6

Budgeted Expenditures/Expenses By Type Description Budget Actual Budget Projected Budget Incr (Decr) UTILITY FUND PERSONAL SERVICES Administrative $ - $ (33,873) $ - $ - $ - n/a Electric 293,969 234,178 302,737 155,906 356,465 17.7% Gas 174,098 156,280 176,848 146,058 184,734 4.5% Water 163,779 139,833 161,144 130,546 184,862 14.7% Solid Waste 11,309 8,731 11,663 11,092 11,639-0.2% Sewer Collection 98,572 91,408 99,551 88,268 110,564 11.1% Sewer Treatment 107,233 104,852 114,164 104,870 124,208 8.8% 848,961 701,409 866,107 636,740 972,473 12.3% OPERATING EXPENSES Administrative 129,743 127,729 133,663 120,144 137,399 2.8% Electric 2,600,309 2,586,858 2,366,985 2,529,904 2,331,812-1.5% Gas 247,729 274,451 248,063 266,489 237,611-4.2% Water 124,191 332,253 124,069 255,932 130,553 5.2% Solid Waste 476,604 495,612 476,391 489,629 476,883 0.1% Sewer Collection 49,920 138,806 51,728 153,217 60,826 17.6% Sewer Treatment 110,972 193,996 112,060 157,814 110,986-1.0% 3,739,468 4,149,706 3,512,960 3,973,130 3,486,071-0.8% DEBT SERVICE Water 91,259 13,989 91,259 10,454 91,259 0.0% 91,259 13,989 91,259 10,454 91,259 0.0% NON-OPERATING EXPENSES Administrative 1,211,670 650,917 1,804,570 1,051,807 1,231,658-31.7% 1,211,670 650,917 1,804,570 1,051,807 1,231,658-31.7% Personal Services 848,961 701,409 866,107 636,740 972,473 12.3% Operating Expenses 3,739,468 4,149,706 3,512,960 3,973,130 3,486,071-0.8% Debt Service 91,259 13,989 91,259 10,454 91,259 0.0% Non-Operating Expenses 1,211,670 650,917 1,804,570 1,051,807 1,231,658-31.7% Grand 5,891,359 5,516,020 6,274,896 5,672,132 5,781,461-7.9% % of Personal Services 14.4% 12.7% 13.8% 11.2% 16.8% ALL FUNDS Personal Services 2,666,897 2,464,586 2,764,610 2,479,900 3,103,760 12.3% Operating 5,467,114 5,780,905 5,169,234 5,630,537 5,114,536-1.1% Capital Outlay 4,892,757 3,080,231 3,316,928 1,795,235 3,012,338-9.2% Debt Service 140,950 60,894 116,105 26,041 144,640 24.6% Non-Operating 1,235,955 650,917 1,814,570 1,051,807 1,241,658-31.6% Grand $ 14,403,673 $ 12,037,533 $ 13,181,447 $ 10,983,521 $ 12,616,931-4.3% % of Personal Services 18.5% 20.5% 21.0% 22.6% 24.6% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #7

Millage Rate Options Comparison of Taxable Values - (FY2016 vs FY2017) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY16 Certified Taxable Values 92,934,147 - - FY16 Final Taxable Values 92,898,940 (35,207) -0.04% FY17 Preliminary Taxable Values 93,819,782 920,842 0.99% 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) % Over Roll Back Rate Roll Back Millage Rate 91,852,368 5.9295 544,639 - Prior Year Millage Rate 93,819,782 5.8627 550,037 5,399-1.13% Other Millage Rates (option 1) 93,819,782 5.9295 556,304 11,666 0.00% Other Millage Rates (option 2) 93,819,782 6.0000 562,919 18,280 1.19% Other Millage Rates (option 3) 93,819,782 6.2500 586,374 41,735 5.41% Other Millage Rates (option 4) 93,819,782 6.5000 609,829 65,190 9.62% Preliminary Millage Rate 93,819,782 5.8627 550,037 5,399-1.13% Notes (1) Gross tax revenue does not include discounts taken for early payment. CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #8

Team Count By Department Department FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 Change Notes City Council 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 - City Administration 13.5 9.5 10.0 7.0 7.0 7.0 7.0 9.5 2.5 Shared (FT) Admin Position with PWs / Purchasing Agent (FT) / Admin (PT) Police Department 26.5 24.5 24.5 25.0 26.0 25.0 25.0 24.0 (1.0) (1) New officer; (2) less Crossing Guard Fire Department 32.0 32.0 31.0 28.0 28.0 28.0 28.0 28.0 - Public Works/Utilities 15.0 15.0 16.0 18.0 18.0 20.0 20.0 20.5 0.5 Shared Position with Admin Dept Airport 3.0 3.0 4.0 3.0 4.0 4.0 5.0 5.0 - Personnel 96.0 90.0 91.5 87.0 89.0 90.0 91.0 93.0 2.0 CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #9

General Fund - FY 2016/17 Budget REVENUES/SOURCES 001-311-100 Ad valorem Property Taxes 515,110 503,123 523,051 523,051 528,036 1.0% 001-311-200 Delinquent Ad Valorem Taxes 6,000 17,381 6,000 6,636 6,000 0.0% 001-312-400 Local Option Tax: Gas 6C 29,964 30,804 31,094 59,699 70,383 126.4% 001-312-600 Local Govt Infrtr Tax - Discretionary 179,808 170,798 185,000 173,454 199,599 7.9% 001-314-100 Public Service Tax - Electricity 245,000 274,954 258,000 274,933 275,000 6.6% 001-314-300 Public Service Tax - Water 26,000 24,755 25,000 27,586 27,500 10.0% 001-314-400 Public Service Tax - Gas 45,000 35,710 44,000 33,338 35,000-20.5% 001-314-800 Public Service Tax - Propane 5,000 1,494 4,000 1,676 1,675-58.1% 001-315-000 Telecommunications Tax 87,107 89,010 88,000 88,659 87,601-0.5% 001-316-000 Business & Prof Occ Licenses 25,000 23,442 25,000 24,865 25,000 0.0% 001-322-110 Bldg Permits-Structural & Eq 25,000 52,220 25,000 27,615 25,000 0.0% 001-323-100 Franchise Fees - Electricity 36,000 47,931 40,000 48,302 48,000 20.0% 001-323-200 Franchise Fees - Telephone Pole Rental 2,230 2,230 2,230 2,230 2,230 0.0% 001-323-500 Franchise Fees - Cable TV Pole Rental 4,020 4,020 4,020 4,020 4,020 0.0% 001-323-700 Franchise Fees - Solid Waste 50,000 48,903 50,000 48,735 49,000-2.0% 001-329-100 Animal Licenses/Misc. 250 385 250 390 250 0.0% 001-331-100 Fed Pymts In Lieu of Taxes 2,976 2,529 2,976 2,976 2,976 0.0% 001-334-200 State Grants - Public Safety 6,000-6,000 3,831 4,250-29.2% 001-335-120 State Revenue Sharing 84,643 87,145 89,361 87,134 95,498 6.9% 001-335-122 FL Revenue Sharing-8C Fuel 32,000 41,804 36,000 44,144 44,250 22.9% 001-335-140 Mobile Home Licenses Tax 2,000 1,747 2,500 2,851 2,500 0.0% 001-335-150 Alcoholic Beverage Licenses 1,000 1,181 1,200 1,153 1,200 0.0% 001-335-180 Local Govt 1/2 Cent Sales Tax 99,594 106,141 108,363 104,748 116,826 7.8% 001-335-290 FDOT - Traffic Signal Maintenance 9,074 9,074 9,074 9,074 9,074 0.0% 001-335-291 FDOT - Highway Lighting Maint. 27,230 28,047 28,888 28,888 29,755 3.0% 001-337-200 Crossing Guards Levy County 15,000 14,218 11,250 11,250 5,625-50.0% 001-338-115 County Fire Dept. Subsidy 212,285 213,862 228,408 228,408 228,408 0.0% 001-338-116 Other Fire Services - 972 - - - n/a 001-341-900 Land Development Regulation Fees 2,000 6,334 3,000 4,600 5,000 66.7% 001-342-100 Pub Safety: Misc. Police Sve 4,000 7,268 5,500 2,474 2,500-54.5% 001-344-120 Rent - Building - 3,000-4,200 4,200 n/a 001-347-200 Parks Application Fee-Nonrefund 100 20 100 100 100 0.0% 001-347-300 Parks Use Fee 100 150 100 50 100 0.0% 001-351-100 Fines & Forfeitures 7,000 11,156 9,000 10,063 10,000 11.1% 001-351-101 Fines - Parking Violations (City) - 36-34 35 n/a 001-360-100 Miscellaneous Income 10,000 17,182 20,000 8,657 10,000-50.0% 001-360-200 Misc. Reimbursement Police Dept - 250-100 100 n/a 001-361-100 Interest Income 2,750 3,556 4,000 4,187 4,500 12.5% 001-364-000 Disposition of Fixed Assets - 25,330 - - - n/a CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #10

General Fund - FY 2016/17 Budget REVENUES/SOURCES (continued) 001-364-200 Disposition of Scrap Materials 1,000 239 1,000-1,000 0.0% 001-364-300 Compensation For Loss Of Property - 13,594 - - - n/a 001-382-100 Utility Fund Contribution 638,200 638,200 638,200 638,200 638,200 0.0% 001-392-100 Sale of General Fixed Assets 1,000-1,000 1,500 1,000 0.0% 001-366-000 Donations - 2,775 - - - n/a 001-384-000 Use of Fund Balance - CIP 316,350-150,000-124,914-16.7% TOTAL REVENUES/SOURCES 2,755,791 2,562,971 2,666,565 2,543,810 2,726,304 2.2% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #11

General Fund - FY 2016/17 Budget EXPENDITURES/USES 27,263 CITY COUNCIL 001-511-010-021 Payroll Taxes 1,193 1,271 1,308 1,265 1,278-2.3% 001-511-010-022 Retirement 1,500 1,500 1,500 1,500 1,500 0.0% 001-511-010-023 Life & Health Insurance - 21 - - - n/a 001-511-010-024 Worker's Compensation 447 471 385 385 355-7.9% 001-511-010-111 Executive Salaries 15,600 15,650 15,600 15,600 15,600 0.0% 001-511-010-113 Other Salaries & Wages - Poll 1,100-1,100 1,140 1,100 0.0% Personal Services 19,841 18,912 19,893 19,890 19,832-0.3% 001-511-030-031 Professional Services 900-900 2,689 900 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 1,000 831 1,000 933 1,000 0.0% 001-511-030-041 Telephone 560 480 560 400 560 0.0% 001-511-030-042 Postage 750 502 600 525 600 0.0% 001-511-030-045 Insurance 7,195 8,114 7,497 7,839 7,485-0.2% 001-511-030-154 Dues & Subscriptions 1,123 374 1,000 600 1,000 0.0% 001-511-030-248 Advertising 3,000 2,385 4,000 1,266 2,500-37.5% 001-511-030-254 Training & Seminars 1,000 508 1,000 637 1,000 0.0% 001-511-030-352 Operating Supplies 1,500 481 1,500 1,035 1,500 0.0% Operating Expenditures 18,028 13,675 19,057 16,924 17,545-7.9% TOTAL CITY COUNCIL 37,869 32,587 38,950 36,814 37,377-4.0% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #12

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) LEGAL SERVICES 001-514-030-031 Professional Services - City Attorney 32,541 34,743 34,000 34,000 34,000 0.0% 001-514-030-033 Professional Services - Other Legal 2,000-2,000-2,000 0.0% TOTAL LEGAL SERVICES 34,541 34,743 36,000 34,000 36,000 0.0% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #13

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) ADMINISTRATION 001-513-010-014 Overtime 2,500 43 500 431 500 0.0% 001-513-010-021 Payroll Taxes 6,265 5,343 6,522 5,863 7,297 11.9% 001-513-010-022 Retirement 6,103 5,949 5,371 5,171 7,790 45.0% 001-513-010-023 Life & Health Insurance 12,278 12,130 14,344 11,523 13,629-5.0% 001-513-010-024 Worker's Compensation 2,277 2,398 2,092 2,092 2,156 3.1% 001-513-010-025 Drug Testing 150-150 - 150 0.0% 001-513-010-025-1 Unemployment Compensation 2,200 122 2,200-1,200-45.5% 001-513-010-112 Salaries & Wages 79,399 78,360 84,749 84,206 94,885 12.0% Personal Services 111,172 104,345 115,927 109,286 127,606 10.1% 001-513-030-032 Auditing Fees 15,481 15,415 14,700 14,700 8,050-45.2% 001-513-030-034 Other Contractual Services 15,958 19,831 15,958 20,333 15,958 0.0% 001-513-030-036 Financial Services 42,346 42,346 42,346 40,318 42,346 0.0% 001-513-030-037 Information Technology Services 4,478 3,837 4,178 3,546 3,698-11.5% 001-513-030-037 Software subscriptions - - 3,696 3,696 - -100.0% 001-513-030-040 Travel & Per Diem 1,300 2,348 1,300 1,150 1,300 0.0% 001-513-030-041 Telephone 10,300 11,447 10,300 11,767 12,000 16.5% 001-513-030-042 Postage 3,000 2,403 3,000 2,257 2,500-16.7% 001-513-030-043 Utility Services 6,750 7,291 6,750 7,490 7,500 11.1% 001-513-030-045 Insurance - Other 3,703 4,183 3,859 4,035 3,853-0.2% 001-513-030-051 Office Supplies 5,000 1,084 - - - n/a 001-513-030-146 Repairs & Maintenance 500 80 100 153 100 0.0% 001-513-030-154 Dues & Subscriptions 2,000 614 2,000 1,415 1,775-11.3% 001-513-030-246 Building Maintenance 10,000 8,708 9,000 8,708 9,000 0.0% 001-513-030-248 Advertising & Promotions 2,000 4,258 3,000 4,258 4,500 50.0% 001-513-030-249 Miscellaneous Expense 5,000 4,937 3,775 7,137 5,000 32.5% 001-513-030-254 Training-Schools & Seminars 4,000 1,109 3,000 1,144 1,500-50.0% 001-513-030-352 Materials & Supplies 9,884 13,007 11,000 13,643 13,000 18.2% Operating Expenditures 141,701 142,898 137,963 145,748 132,081-4.3% 001-513-060-064 Capital Outlay - Mach & Equip - - - - - n/a Capital Outlay - - - - - n/a TOTAL ADMINISTRATION 252,873 247,244 253,890 255,035 259,687 2.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #14

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) PLANNING & ZONING 001-515-010-021 Payroll Taxes 1,514 1,319 1,120 827 2,096 87.1% 001-515-010-022 Retirement 1,029 853 515 385 1,884 265.8% 001-515-010-023 Life & Health Insurance 3,837 3,126 4,482 2,694 5,296 18.1% 001-515-010-024 Worker's Compensation 568 598 362 362 623 72.3% 001-515-010-112 Salaries & Wages 19,793 17,478 14,644 10,932 27,400 87.1% Personal Services 26,740 23,374 21,123 15,199 37,298 76.6% 001-515-030-031 Professional Serv Comp Plan 5,202 2,294 7,500 2,500 5,000-33.3% 001-515-030-034 Contractual Services 1,250 1,406 1,200 2,421 2,000 66.7% 001-515-030-042 Postage 400 313 375 237 375 0.0% 001-515-030-051 Office Supplies 600 576 500 460 500 0.0% 001-515-030-154 Dues & Subscriptions 550 735 712 517 712 0.0% 001-515-030-248 Advertising 500 51 250 1,097 250 0.0% 001-515-030-040 Travel & Per Diem 2,408 648 2,175 2,850 2,175 0.0% 001-515-030-254 Training Schools & Seminars 2,625 1,608 1,975 1,975 1,975 0.0% 001-515-030-352 Materials & Supplies 3,000 2,923 2,125 2,125 2,125 0.0% Operating Expenditures 16,535 10,554 16,812 14,183 15,112-10.1% TOTAL PLANNING & ZONING 43,275 33,928 37,934 29,382 52,410 38.2% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #15

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) BUILDING PERMITS 001-524-010-014 Overtime - 19-50 - n/a 001-524-010-021 Payroll Taxes 259 205 266 254 369 38.5% 001-524-010-022 Retirement 175 173 122 119 331 170.6% 001-524-010-023 Life & Health Insurance 767 756 896 721 1,168 30.3% 001-524-010-024 Worker's Compensation 97 102 86 86 110 27.5% 001-524-010-112 Salaries & Wages 3,379 3,389 3,481 3,384 4,819 38.5% Personal Services 4,678 4,645 4,852 4,613 6,797 40.1% 001-524-030-034 Other Contractual Services 17,600 23,126 17,600 17,603 17,600 0.0% Operating Expenditures 17,600 23,126 17,600 17,603 17,600 0.0% TOTAL BUILDING PERMITS 22,278 27,771 22,452 22,216 24,397 8.7% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #16

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) POLICE DEPARTMENT 001-521-010-014 Overtime 8,588 5,732 8,588 5,967 7,000-18.5% 001-521-010-016 Holiday Pay 13,000 13,783 15,000 13,263 14,000-6.7% 001-521-010-017 Overtime- Special Events 2,000 2,796 2,000 2,000 2,000 0.0% 001-521-010-015 Special Pay 12,480 10,820 12,480 10,940 12,420-0.5% 001-521-010-021 Payroll Taxes 43,338 41,592 44,621 41,784 46,175 3.5% 001-521-010-022 Retirement 76,613 77,096 82,845 82,036 92,793 12.0% 001-521-010-023 Life & Health Insurance 84,409 83,468 98,613 79,310 93,845-4.8% 001-521-010-024 Worker's Compensation 15,214 16,021 13,460 13,460 12,913-4.1% 001-521-010-025 Drug Testing 1,200 1,119 500 500 500 0.0% 001-521-010-025-1 Unemployment Compensation 2,000-500 500 500 0.0% 001-521-010-112 Salaries & Wages 530,442 516,613 545,211 513,384 568,181 4.2% Personal Services 789,282 769,040 823,818 763,144 850,327 3.2% 001-521-030-031 Professional Services 3,000 2,933 1,500 1,500 1,500 0.0% 001-521-030-034 Other Contractual Services 11,163 9,291 10,600 9,759 10,600 0.0% 001-521-030-037 Information Technology Services 8,357 6,401 8,357 7,272 7,397-11.5% 001-521-030-035 Investigations 500 359 500 500 500 0.0% 001-521-030-040 Travel & Per Diem 1,000 175 750 750 750 0.0% 001-521-030-041 Telephone 10,550 9,580 11,500 9,447 10,000-13.0% 001-521-030-042 Postage 750 308 500 246 500 0.0% 001-521-030-043 Utility Services 6,250 7,017 6,500 5,015 6,000-7.7% 001-521-030-045 Insurance - Other 26,008 29,404 27,167 28,365 27,215 0.2% 001-521-030-047 Printing & Binding 1,000 1,027 1,000 1,000 1,000 0.0% 001-521-030-051 Office Supplies 1,000 1,028 1,000 1,000 1,000 0.0% 001-521-030-146 Repairs & Maintenance (Equipment) 2,500 1,763 1,500 2,624 1,500 0.0% 001-521-030-154 Dues & Subscriptions 500 545 500 500 500 0.0% 001-521-030-246 Building Maintenance 3,000 5,803 3,000 3,000 3,000 0.0% 001-521-030-249 Miscellaneous Expense 1,000 1,355 1,000 1,000 1,000 0.0% 001-521-030-254 Training-Schools & Seminars 4,000 59 4,000 4,000 4,000 0.0% 001-521-030-346 Vehicle Repairs & Maintenance 22,000 21,338 20,000 20,000 20,000 0.0% 001-521-030-352 Materials & Supplies 8,500 13,618 8,500 7,721 8,500 0.0% 001-521-030-452 Vehicle Fuel 33,000 26,823 32,000 19,600 21,500-32.8% 001-521-030-752 Uniforms 6,000 5,347 6,000 5,500 5,500-8.3% Operating Expenditures 150,078 144,172 145,874 128,798 131,962-9.5% 001-521-060-065 Capital Outlay - 10,955 - - - n/a Capital Outlay - 10,955 - - - n/a TOTAL POLICE DEPARTMENT 939,360 924,166 969,692 891,942 982,289 1.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #17

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) POLICE COMMUNICATIONS 001-529-010-014 Overtime 3,000 3,013 3,000 3,874 4,000 33.3% 001-529-010-016 Holiday Pay 5,000 4,952 5,000 4,952 5,000 0.0% 001-529-010-017 Overtime - Special Events 250 238 250 250 250 0.0% 001-529-010-021 Payroll Taxes 10,757 10,144 11,778 12,010 12,172 3.3% 001-529-010-022 Retirement 5,425 5,790 3,687 2,785 7,432 101.5% 001-529-010-023 Life & Health Insurance 30,769 27,220 27,070 21,746 23,511-13.1% 001-529-010-024 Worker's Compensation 3,796 3,998 3,597 3,597 3,406-5.3% 001-529-010-025 Drug Testing 100 80 100 100 100 0.0% 001-529-010-112 Salaries & Wages 132,361 127,280 145,712 145,204 149,863 2.8% Personal Services 191,459 182,716 200,195 194,517 205,734 2.8% 001-529-030-034 Other Contractual Services 800 65 500 500 500 0.0% 001-529-030-146 Repairs & Maintenance 250 103 250 250 250 0.0% 001-529-030-254 Training-Schools & Seminars 1,000-750 750 750 0.0% 001-529-030-352 Materials & Supplies 1,000 1,113 1,000 1,000 1,000 0.0% 001-529-030-752 Uniforms 450 322 250 250 250 0.0% Operating Expenditures 3,500 1,603 2,750 2,750 2,750 0.0% TOTAL POLICE COMMUNICATIONS 194,959 184,319 202,945 197,267 208,484 2.7% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #18

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT 001-562-010-014 Overtime 500 388 500 500 500 0.0% 001-562-010-017 Overtime-Special Events 250 306 500 500 500 0.0% 001-562-010-016 Holiday Pay 250 76 250 250 250 0.0% 001-562-010-021 Payroll Taxes 2,616 2,394 2,712 2,410 2,791 2.9% 001-562-010-022 Retirement 1,473 1,460 1,027 1,009 2,068 101.4% 001-562-010-023 Life & Health Insurance 75 138 88 70 74-16.3% 001-562-010-024 Worker's Comp 952 1,003 844 844 801-5.2% 001-562-010-025 Drug Testing 100 135 100-100 0.0% 001-562-010-112 Salaries & Wages 33,202 30,528 34,196 30,629 35,232 3.0% Personal Services 39,418 36,429 40,217 36,211 42,315 5.2% 001-562-030-043-2 Utilities 2,163 1,842 2,100 2,225 2,300 9.5% 001-562-030-041 Telephone 1,000 403 650 233 650 0.0% 001-562-030-045 Insurance - Other 2,221 2,505 2,314 2,420 2,310-0.2% 001-562-030-346 Vehicle Repairs & Maintenance 1,500 163 1,000 1,000 1,000 0.0% 001-562-030-352 Materials & Supplies 750 1,166 750 750 750 0.0% 001-562-030-452 Vehicle Fuel 2,920 1,744 1,753 1,753 1,805 3.0% Operating Expenditures 10,553 7,822 8,567 8,380 8,815 2.9% TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 49,972 44,251 48,783 44,591 51,130 4.8% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #19

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) FIRE DEPARTMENT 001-522-010-017 Overtime - Special Events - 1,543 1,500 233 1,000-33.3% 001-522-010-021 Payroll Taxes 14,164 15,914 16,908 20,537 21,007 24.2% 001-522-010-022 Retirement - - - - 59,733 n/a 001-522-010-024 Worker's Compensation 5,310 5,592 5,420 5,420 6,218 14.7% 001-522-010-025 Drug Testing/Physicals 500 1,077 750 750 750 0.0% 001-522-010-025-1 Unemployment Compensation 500 - - - - n/a 001-522-010-023 Life & Health Insurance - 243 - - 3,115 n/a 001-522-010-112 Salaries & Wages 185,145 206,483 219,526 264,663 273,605 24.6% Personal Services 205,618 230,852 244,104 291,603 365,429 49.7% 001-522-030-034 Other Contractual Services 1,500 - - - - n/a 001-522-030-037 Information Technology Services 8,357 6,626 8,357 6,700 7,397-11.5% 001-522-030-040 Travel 1,300 282 1,000 1,073 1,000 0.0% 001-522-030-041 Telephone 1,968 1,927 1,968 1,669 1,968 0.0% 001-522-030-042 Postage 400 197 400 71 400 0.0% 001-522-030-043 Utility Services 6,250 5,905 6,000 4,993 6,000 0.0% 001-522-030-255 Fire Prevention Education 1,000 923 1,000 1,117 1,000 0.0% 001-522-030-045 Insurance - Other 10,449 11,857 10,954 11,412 11,029 0.7% 001-522-030-051 Office Supplies 1,500 1,655 1,000 1,706 1,200 20.0% 001-522-030-146 Maintenance Of Equipment 6,000 4,496 6,000 6,000 6,000 0.0% 001-522-030-147 Equipment Inspection 2,500 1,121 2,000 2,000 2,500 25.0% 001-522-030-154 Dues & Subscriptions 3,750 3,905 3,500 3,500 3,500 0.0% 001-522-030-246 Building Maintenance 2,000 2,225 2,000 2,000 2,000 0.0% 001-522-030-249 Miscellaneous Expense 2,000 2,582 2,000 3,681 2,000 0.0% 001-522-030-254 Training-Schools & Seminars 5,000 5,550 4,000 4,000 4,000 0.0% 001-522-030-346 Vehicle Repairs & Maintenance 15,000 20,635 15,000 15,000 15,000 0.0% 001-522-030-352 Materials & Supplies 32,800 30,037 28,500 28,500 30,500 7.0% 001-522-030-452 Vehicle Fuel 31,000 23,123 30,000 13,032 16,000-46.7% 001-522-030-752 Uniforms 2,500 1,959 2,500 3,470 2,500 0.0% Operating Expenditures 135,273 125,006 126,179 109,925 113,994-9.7% 001-471-200 Debt Service - Principal Fire 44,000 45,880 22,000 13,099 19,649-10.7% 001-472-200 Debt Service - Interest Fire 5,691 1,026 2,846 2,488 3,732 31.1% Debt Service 49,691 46,905 24,846 15,587 23,380-5.9% TOTAL FIRE DEPARTMENT 390,583 402,764 395,128 417,116 502,803 27.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #20

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) PUBLIC WORKS 001-541-010-014 Overtime 1,000 893 900 957 900 0.0% 001-541-010-017 Overtime- Special Events 500 589 750 736 750 0.0% 001-541-010-021 Payroll Taxes 9,724 9,672 9,915 9,797 10,359 4.5% 001-541-010-022 Retirement 6,520 6,646 4,497 6,109 9,187 104.3% 001-541-010-023 Life & Health Insurance 34,147 31,826 39,893 36,722 35,435-11.2% 001-541-010-024 Worker's Compensation 3,603 3,794 3,159 3,159 3,040-3.8% 001-541-010-025 Drug Test 200 204 200 58 200 0.0% 001-541-010-025-1 Unemployment Compensation 500-500 - 500 0.0% 001-541-010-112 Salaries & Wages 125,606 124,967 127,964 127,964 133,764 4.5% Personal Services 181,799 178,590 187,779 185,502 194,136 3.4% 001-541-030-034 Other Contractual Services - 5,804 - - - n/a 001-541-030-041 Telephone 2,500 3,166 2,700 2,436 2,700 0.0% 001-541-030-042 Postage 200 231 275 275 275 0.0% 001-541-030-043 Utility Services 31,000 32,914 31,000 27,895 30,000-3.2% 001-541-030-045 Insurance - Other 8,994 10,143 9,372 9,800 9,356-0.2% 001-541-030-146 Repairs & Maintenance 17,000 16,083 12,000 12,000 15,000 25.0% 001-541-030-153 Street Repair 4,500 7,581 2,500 2,500 2,500 0.0% 001-541-030-249 Miscellaneous Expense 2,000 2,438 1,000 1,000 1,000 0.0% 001-541-030-254 Training-Schools & Seminars 1,000 664 750 750 750 0.0% 001-541-030-346 Vehicle Repairs & Maintenance 11,000 8,114 5,500 6,750 7,500 36.4% 001-541-030-352 Materials & Supplies 20,000 22,472 24,000 21,970 24,000 0.0% 001-541-030-452 Vehicle Fuel 28,500 22,135 26,000 16,000 18,500-28.8% 001-541-030-355 Safety Supplies 1,000 1,000 1,000 1,000 1,000 0.0% 001-541-030-752 Uniforms 1,300 408 1,000 940 1,000 0.0% Operating Expenditures 128,994 133,152 117,097 103,315 113,581-3.0% TOTAL PUBLIC WORKS 310,794 311,743 304,876 288,817 307,717 0.9% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #21

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) RECREATION/ ATHLETICS 001-572-010-014 Overtime 50 54 50 50 50 0.0% 001-572-010-017 Overtime-Special Events 100 90 250 250 250 0.0% 001-572-010-021 Payroll Taxes 690 706 636 424 680 6.9% 001-572-010-022 Retirement 460 468 281 178 590 109.5% 001-572-010-023 Life & Health Insurance 3,069 3,394 3,586 1,680 3,115-13.1% 001-572-010-024 Worker's Compensation 254 268 198 198 195-1.3% 001-572-010-112 Salaries & Wages 8,872 8,278 8,015 8,015 8,590 7.2% Personal Services 13,497 13,258 13,017 10,795 13,470 3.5% 001-572-030-034 Other Contractual Services 2,100 6,120 3,000 3,000 3,000 0.0% Operating Expenditures 2,100 6,120 3,000 3,000 3,000 0.0% TOTAL RECREATION/ATHLETICS 15,597 19,378 16,017 13,795 16,470 2.83% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #22

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) LIBRARY 001-571-030-034 Other Contractual Services 600 674 600 549 600 0.0% 001-571-030-043 Utilities 2,200 2,188 2,200 2,437 2,500 13.6% 001-571-030-045 Insurance 750 852 759 794 758-0.1% 001-571-030-246 Building Maintenance 3,600 3,629 3,600 2,791 3,278-9.0% 001-571-030-352 Materials & Supplies 250 21 250 250 250 0.0% Operating Expenditures 7,400 7,365 7,409 6,822 7,386-0.3% TOTAL LIBRARY 7,400 7,365 7,409 6,822 7,386-0.3% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #23

General Fund - FY 2016/17 Budget EXPENDITURES/USES (continued) SPECIAL EVENTS 001-574-030-034 Other Contractual Services 1,000 2,050 1,000 1,000 1,000 0.0% 001-574-030-040 Fireworks 8,500 8,850 8,500 8,500 8,500 0.0% 001-574-030-249 Miscellaneous Expense 1,300 215 1,300 1,350 1,300 0.0% 001-574-030-352 Materials & Supplies 1,000 1,279 1,500 1,500 1,500 0.0% Operating Expenditures 11,800 12,394 12,300 12,350 12,300 0.0% TOTAL SPECIAL EVENTS 11,800 12,394 12,300 12,350 12,300 0.0% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #24

General Fund - FY 2016/17 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 800 153 250 250 250 0.0% 001-590-030-043 Utility Services 800 857 800 804 922 15.3% 001-590-030-045 Insurance - Other 533 601 555 580 554-0.2% 001-590-030-246 Building Maintenance 100 - - - - n/a 001-590-090-091 Transfer To CRA 72,085 72,085 74,140 74,140 76,035 2.6% 001-590-090-096 Transfer to Capital Improvements Fund 334,086 95,148 168,086 172,448 124,914-25.7% 001-590-030-250 Contingency 31,089-71,358-20,180-71.7% 001-590-090-150 Insurance Claims - 7,171 - - - n/a 001-590-513-162 Extraordinary Item - City Hall Sinkhole - - - 1,312 - n/a 001-590-522-162 Fire Department Sinkhole - 7,283 - - - n/a 001-590-521-162 Police Department Sinkhole - 2,438 - - - n/a TOTAL NON-DEPARTMENTAL 444,493 190,736 320,189 254,534 227,855-28.8% TOTAL EXPENDITURES (all departments) 2,755,791 2,473,388 2,666,565 2,504,681 2,726,304 2.24% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #25

Airport Fund - FY 2016/17 Budget REVENUES/SOURCES 402-331-000 JPA Revenue 2,700,000 2,785,499 257,700 425,523 1,927,090 647.8% 402-344-110 Interest Income 450 700 700 358 400-42.9% 402-344-112 Sales Tax Collection Fee 350 461 450 360 450 0.0% 402-344-115 Miscellaneous Income 15,000 55,630 27,258 19,491 22,000-19.3% 402-344-116-1 Hay Harvesting 4,000 4,144 4,000 4,144 4,144 3.6% 402-344-116 Timber Sales 75,000 154,519 40,000 - - -100.0% 402-344-120 Building Rent 57,000 58,301 58,000 40,370 40,000-31.0% 402-344-121 Land Rent 75,000 82,336 80,000 85,223 87,178 9.0% 402-344-122 Equipment Rental - 2,312 1,000 425 500-50.0% 402-344-130 T-Hangar Rents 85,000 95,542 95,000 96,600 97,000 2.1% 402-344-200 Avgas Fuel Sales 235,000 419,790 352,719 493,008 502,868 42.6% 402-344-300 Jet Fuel Sales 205,000 163,399 170,327 135,906 138,624-18.6% 402-344-123 Parking Revenue - 901-29,198 35,000 n/a 402-344-124 Office Rent - 100-2,628 2,850 n/a 402-361-100 Late Payments 500 (295) 500-500 0.0% 402-271-145 Use of Fund Balance - - 33,300 - - -100.0% TOTAL REVENUES/SOURCES 3,452,300 3,823,339 1,120,955 1,333,235 2,858,604 155.0% EXPENDITURES/USES 402-542-010-014 Overtime 1,000 1,022 1,000 1,985 2,000 100.0% 402-542-010-021 Payroll Taxes 11,519 9,298 11,196 10,967 13,114 17.1% 402-542-010-022 Retirement Contributions 7,332 6,405 5,401 4,412 9,046 67.5% 402-542-010-023 Health Insurance 20,719 17,651 24,205 12,369 21,027-13.1% 402-542-010-024 Worker's Compensation 4,290 4,502 3,589 3,589 3,851 7.3% 402-542-010-025-1 Drug Testing 100 162 100-100 0.0% 402-542-010-112 Salaries & Wages 149,569 124,623 145,358 144,316 169,421 16.6% Personal Services 194,528.01 163,663.04 190,849 177,637 218,558 14.5% CITY OF WILLISTON - PROPOSED BUDGET - VERSION DATE: AUG 30, 2016 PAGE #26