OAKLAND COUNTY, MICHIGAN

PROPRIETARY FUNDS

53500 - CLEMIS Revenues Revenue Charges for Services 630004 Access Fees Non Oakland 649,756 619,025 619,025 668,547 722,030 631,117 681,437 681,437 630005 Access Fees Oakland 278,620 272,199 272,199 285,808 300,098 308,169 319,105 319,105 630262 CLEMIS Citation 161,189 100,000 100,000 100,000 100,000 100,000 100,000 100,000 630263 CLEMIS Crash 476,669 500,000 500,000 500,000 500,000 425,000 425,000 425,000 630430 Crime Mapping 0 0 0 0 0 5,400 5,400 5,400 630924 In Car Terminals External 1,565,613 1,541,054 1,541,054 1,541,054 1,541,054 1,624,590 1,624,590 1,624,590 630931 In Car Terminals Internal 218,196 214,424 215,534 214,424 214,424 218,800 218,800 218,800 631127 Maintenance Contracts 583,604 560,000 560,000 560,000 560,000 574,883 574,883 574,883 631253 Miscellaneous 12 0 0 0 0 0 0 0 631372 OC Depts Operations 331,223 352,972 352,972 370,620 389,152 339,537 344,917 344,917 631463 Parts and Accessories 5,065 3,500 3,500 3,500 3,500 1,500 1,500 1,500 631610 Productive Labor 65 200 200 200 200 200 200 200 631687 Rebilled Charges 114,552 125,000 125,000 125,000 125,000 125,000 125,000 125,000 631827 Reimb General 341,783 350,000 350,000 350,000 350,000 350,000 350,000 350,000 632065 Seminars/Conferences 403 0 0 0 0 0 0 0 632079 Service Fees 989,904 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 1,201,000 Charges For Services Range 5,716,654 5,839,374 5,840,484 5,920,153 6,006,458 5,905,196 5,971,832 5,971,832 Charges for Services 5,716,654.20 5,839,374.00 5,840,484.00 5,920,153.00 6,006,458.00 5,905,196.00 5,971,832.00 5,971,832.00 Investment Income 655077 Accrued Interest Adjustments (14,502) 0 0 0 0 0 0 0 655385 Income from Investments 49,562 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Investment Income Range 35,059 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Investment Income 35,059.46 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 Planned Use of Fund Balance 665882 Planned Use of Balance 0 246,482 245,372 187,590 128,501 287,927 244,966 118,940 Planned Use of Fund Range 0 246,482 245,372 187,590 128,501 287,927 244,966 118,940 Planned Use of Fund Balance 0.00 246,482.00 245,372.00 187,590.00 128,501.00 287,927.00 244,966.00 118,940.00 Other Revenues 670570 Refund Prior Years Expenditure 6,106 0 0 0 0 0 0 0 670627 Sale of Equipment 1,050 0 0 0 0 0 0 0 Other Revenues Range 7,156 0 0 0 0 0 0 0 Other Revenues 7,155.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Gain or Loss on Exchg of Asset 675356 Loss on Sale of Equipment (3,078) 0 0 0 0 0 0 0 Gain or Loss on Exchg Range (3,078) 0 0 0 0 0 0 0 Revenue 5,755,792 6,120,856 6,120,856 6,142,743 6,169,959 6,228,123 6,251,798 6,125,772 Other Financing Sources Capital Contributions 690189 Capital Asset Contributions 786,768 0 0 0 0 0 0 0 Capital Contribution Range 786,768 0 0 0 0 0 0 0 Capital Contributions 786,768.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Transfers In 543

53500 - CLEMIS 695500 Transfers In 2,334,186 2,044,186 2,114,641 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Transfers In Range 2,334,186 2,044,186 2,114,641 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Transfers In 2,334,186.00 2,044,186.00 2,114,641.00 2,044,186.00 2,044,186.00 2,044,186.00 2,044,186.00 2,044,186.00 Other Financing Sources 3,120,954 2,044,186 2,114,641 2,044,186 2,044,186 2,044,186 2,044,186 2,044,186 Grand Total Revenues 8,876,746 8,165,042 8,235,497 8,186,929 8,214,145 8,272,309 8,295,984 8,169,958 Expenditures Personnel Salaries 702010 Salaries Regular 1,033,166 1,541,574 1,541,574 1,556,990 1,572,560 1,567,184 1,582,856 1,598,685 702030 Holiday 43,698 0 0 0 0 0 0 0 702050 Annual Leave 71,083 0 0 0 0 0 0 0 702080 Sick Leave 22,934 0 0 0 0 0 0 0 702120 Jury Duty 109 0 0 0 0 0 0 0 702130 Shift Premium 657 0 0 0 0 0 0 0 702140 Other Miscellaneous Salaries 0 7,560 7,560 0 0 0 0 0 702200 Death Leave 3,055 0 0 0 0 0 0 0 712020 Overtime 36,362 40,000 40,000 40,000 40,000 40,000 40,000 40,000 712040 Holiday Overtime 750 0 0 0 0 0 0 0 712090 On Call 40,545 32,500 32,500 32,500 32,500 32,500 32,500 32,500 Salaries Range 1,252,360 1,621,634 1,621,634 1,629,490 1,645,060 1,639,684 1,655,356 1,671,185 Fringe Benefits 722740 Fringe Benefits 0 4,440 4,440 0 0 0 0 0 722750 Workers Compensation 2,805 3,452 3,452 3,452 3,452 3,506 3,506 3,506 722760 Group Life 3,989 4,741 4,741 4,741 4,741 4,826 4,826 4,826 722770 Retirement 473,888 590,013 590,013 590,013 590,013 571,839 571,839 571,839 722780 Hospitalization 199,204 309,231 309,231 309,231 309,231 318,856 318,856 318,856 722790 Social Security 93,683 117,769 117,769 117,769 117,769 119,815 119,815 119,815 722800 Dental 15,330 20,758 20,758 20,758 20,758 20,329 20,329 20,329 722810 Disability 9,147 22,324 22,324 22,324 22,324 22,691 22,691 22,691 722820 Unemployment Insurance 4,633 5,704 5,704 5,704 5,704 5,012 5,012 5,012 722850 Optical 1,283 2,395 2,395 2,395 2,395 2,249 2,249 2,249 722900 Fringe Benefit Adjustments 0 19,285 19,285 30,049 40,920 (20,592) (13,320) (5,976) Fringe Benefits Range 803,962 1,100,112 1,100,112 1,106,436 1,117,307 1,048,531 1,055,803 1,063,147 Personnel 2,056,322 2,721,746 2,721,746 2,735,926 2,762,367 2,688,215 2,711,159 2,734,332 Operating Expenses Contractual Services 730037 Adj Prior Years Exp 20,897 0 0 0 0 0 0 0 730121 Bank Charges 85,478 8,000 8,000 8,000 8,000 8,000 8,000 8,000 730324 Communications 920,833 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 730646 Equipment Maintenance 316,747 380,000 380,000 380,000 380,000 380,000 380,000 380,000 730772 Freight and Express 297 250 250 250 250 250 250 250 730926 Indirect Costs 293,485 240,000 240,000 240,000 240,000 240,000 240,000 240,000 731213 Membership Dues 277 750 750 750 750 750 750 750 544

53500 - CLEMIS 731346 Personal Mileage 2,239 2,500 2,500 2,500 2,500 2,500 2,500 2,500 731388 Printing 55 3,000 3,000 3,000 3,000 3,000 3,000 3,000 731458 Professional Services 329,157 500,000 545,000 500,000 500,000 650,000 650,000 500,000 731542 Rebillable Services 114,370 130,000 130,000 130,000 130,000 130,000 130,000 130,000 731773 Software Rental Lease Purchase 153,644 0 25,455 0 0 0 0 0 731780 Software Support Maintenance 603,294 650,000 650,000 650,000 650,000 650,000 650,000 650,000 732018 Travel and Conference 3,016 6,000 6,000 6,000 6,000 6,000 6,000 6,000 732165 Workshops and Meeting 1,004 1,250 1,250 1,250 1,250 1,250 1,250 1,250 Contractual Service Range 2,844,792 2,921,750 2,992,205 2,921,750 2,921,750 3,071,750 3,071,750 2,921,750 Commodities 750119 Dry Goods and Clothing 632 1,200 1,200 1,200 1,200 1,200 1,200 1,200 750170 Other Expendable Equipment 57,354 20,000 20,000 20,000 20,000 20,000 20,000 20,000 750392 Metered Postage 92 287 287 287 287 287 287 287 750399 Office Supplies 409 1,000 1,000 1,000 1,000 1,000 1,000 1,000 750413 Parts and Accessories 7,157 5,000 5,000 5,000 5,000 5,000 5,000 5,000 750455 Printing Supplies 226 500 500 500 500 500 500 500 Commodities Range 65,869 27,987 27,987 27,987 27,987 27,987 27,987 27,987 Commodities 65,869.13 27,987.00 27,987.00 27,987.00 27,987.00 27,987.00 27,987.00 27,987.00 Depreciation 761107 Depreciation Computer Equip 1,397,031 0 0 0 0 0 0 0 761114 Depreciation Computer Software 312,232 0 0 0 0 0 0 0 761121 Depreciation Equipment 995,807 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 Depreciation Range 2,705,070 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 1,699,868 Operating Expenses 5,615,731 4,649,605 4,720,060 4,649,605 4,649,605 4,799,605 4,799,605 4,649,605 Internal Support Internal Services 770631 Bldg Space Cost Allocation 157,294 137,171 137,171 144,878 145,653 133,741 134,472 135,032 773630 Info Tech Development 102,398 417,934 417,934 417,934 417,934 417,934 417,934 417,934 774636 Info Tech Operations 202,179 201,436 201,436 201,436 201,436 201,436 201,436 201,436 776659 Motor Pool Fuel Charges 2,071 2,500 2,500 2,500 2,500 1,759 1,759 2,000 776661 Motor Pool 13,292 12,000 12,000 12,000 12,000 10,351 10,351 10,351 777560 Radio Communications 300 600 600 600 600 600 600 600 778675 Telephone Communications 20,418 22,050 22,050 22,050 22,050 18,668 18,668 18,668 INTERNAL SERVICES RANGE 497,952 793,691 793,691 801,398 802,173 784,489 785,220 786,021 Internal Services 497,952.04 793,691.00 793,691.00 801,398.00 802,173.00 784,489.00 785,220.00 786,021.00 Internal Support 497,952 793,691 793,691 801,398 802,173 784,489 785,220 786,021 Grand Total Expenditures 8,170,005 8,165,042 8,235,497 8,186,929 8,214,145 8,272,309 8,295,984 8,169,958 545

CAPITAL BUDGET PLAN FOR CLEMIS FUND 53500 Net Book Projected Depreciation Cost Accumulated Value Capital Remaining Asset Category 3/31/2013 Depreciation 3/31/2013 Additions FY 2014 FY 2015 FY 2016 Equipment Equipment $ 4,823,019 $ 3,285,532 $ 1,537,487 $ - $ 375,056 $ 750,113 $ 412,318 $ - E911 Equipment 2,554,100 2,554,100 - - - - - - COPS MORE Equipment 23,923,858 22,903,067 1,020,791-316,685 633,370 70,736 - Oak Video Equipment 6,478,422 6,478,422 - - - - - - Records Mgmt System Upgrade 4,206,913 210,346 3,996,567-420,691 841,382 841,382 841,382 TOTAL EQUIPMENT ASSETS $ 41,986,312 $ 35,431,467 $ 6,554,845 $ - $ 1,112,432 $ 2,224,865 $ 1,324,436 $ 841,382 CAPITAL PROJECTS IN PROGRESS Computer Aided Dispatch Upgrade $ 453,734 $ - $ 453,734 $ 3,353,657 $ - $ 700,000 $ 700,000 $ 700,000 TOTAL CAPITAL PROJECT ASSETS $ 453,734 $ - $ 453,734 $ 3,353,657 $ - $ 700,000 $ 700,000 $ 700,000 FUTURE ACQUISTIONS: Mugshot Enhancement $ - $ - $ - $ 1,000,000 $ - $ - $ 200,000 $ 200,000 Other-Infrastructure Upgrade - - - 750,000-150,000 150,000 150,000 Oak Video Upgrade - - - 2,100,000-200,000 420,000 420,000 TOTAL FUTURE ACQUISTIONS $ - $ - $ - $ 3,850,000 $ - $ 350,000 $ 770,000 $ 770,000 GRAND TOTAL OF ALL ASSETS $ 42,440,046 $ 35,431,467 $ 7,008,579 $ 7,203,657 $ 1,112,432 $ 3,274,865 $ 2,794,436 $ 2,311,382 Useful Life of Assets: Technology Equipment Equipment over $50,000 (servers) Intangible Assets (infrastructure, software, services for project) 3 years 5 years 5 years 546

56500 - County Airports Revenues Revenue Special Assessments Special Assessment Range 0 0 0 0 0 0 0 0 Special Assessments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Federal Grants Non-Operating 610900 Fed Grant - Interest Recovery 118,772 0 0 0 0 0 0 0 Fed Grants Non-Op Range 118,772 0 0 0 0 0 0 0 Charges for Services 630133 Aviation Gas 859,604 1,003,160 1,003,160 1,003,160 1,003,160 960,160 960,160 960,160 630189 Car Rental Concessions 28,035 32,950 32,950 32,950 32,950 32,950 32,950 32,950 630385 Costs 900 0 0 0 0 900 900 900 630833 Gasoline Oil Grease Charges 1,121 0 0 0 0 0 0 0 631036 Land Lease 1,137,752 1,277,000 1,277,000 1,277,000 1,277,000 1,177,000 1,177,000 1,177,000 631050 Landing Fee Concessions 58,107 71,204 71,204 71,204 71,204 60,204 60,204 60,204 631057 Landing Fees 14,675 22,000 22,000 22,000 22,000 15,000 15,000 15,000 631064 Late Penalty 8,867 19,594 19,594 19,594 19,594 10,594 10,594 10,594 631253 Miscellaneous 7,862 15,000 15,000 15,000 15,000 15,000 15,000 15,000 631456 Parking Fees 2,970 850 850 850 850 850 850 850 631897 Reimb US Customs Service 403,648 285,000 285,000 285,000 285,000 385,000 385,000 385,000 631925 Rental Facilities 45 0 0 0 0 0 0 0 632226 T Hangar Rental 1,720,538 2,118,363 2,118,363 2,118,363 2,118,363 1,975,363 1,975,363 1,975,363 632268 Terminal Space 0 6,800 6,800 6,800 6,800 800 800 800 632282 Tie Down 15,013 23,500 23,500 23,500 23,500 20,000 20,000 20,000 Charges For Services Range 4,259,138 4,875,421 4,875,421 4,875,421 4,875,421 4,653,821 4,653,821 4,653,821 Charges for Services 4,259,138.34 4,875,421.00 4,875,421.00 4,875,421.00 4,875,421.00 4,653,821.00 4,653,821.00 4,653,821.00 Investment Income 655077 Accrued Interest Adjustments (33,195) 0 0 0 0 0 0 0 655385 Income from Investments 142,732 278,744 278,744 278,744 278,744 278,744 278,744 278,744 Investment Income Range 109,538 278,744 278,744 278,744 278,744 278,744 278,744 278,744 Investment Income 109,537.60 278,744.00 278,744.00 278,744.00 278,744.00 278,744.00 278,744.00 278,744.00 Other Revenues 670456 Prior Years Adjustments 243,352 0 0 0 0 0 0 0 670570 Refund Prior Years Expenditure 393 0 0 0 0 0 0 0 Other Revenues Range 243,746 0 0 0 0 0 0 0 Other Revenues 243,745.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Gain or Loss on Exchg of Asset 675354 Gain on Sale of Equip 35,000 0 0 0 0 0 0 0 675356 Loss on Sale of Equipment (612,205) 0 0 0 0 0 0 0 Gain or Loss on Exchg Range (577,205) 0 0 0 0 0 0 0 Gain or Loss on Exchg of Asset (577,205.31) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Revenue 4,153,988 5,154,165 5,154,165 5,154,165 5,154,165 4,932,565 4,932,565 4,932,565 Other Financing Sources Capital Contributions 690189 Capital Asset Contributions 16,935,461 1,586,804 1,586,804 1,575,609 1,598,453 1,897,613 1,771,118 1,723,300 547

56500 - County Airports Capital Contribution Range 16,935,461 1,586,804 1,586,804 1,575,609 1,598,453 1,897,613 1,771,118 1,723,300 Capital Contributions 16,935,461.20 1,586,804.00 1,586,804.00 1,575,609.00 1,598,453.00 1,897,613.00 1,771,118.00 1,723,300.00 Transfers In 695500 Transfers In 50 0 0 0 0 0 0 0 Transfers In Range 50 0 0 0 0 0 0 0 Transfers In 50.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources 16,935,511 1,586,804 1,586,804 1,575,609 1,598,453 1,897,613 1,771,118 1,723,300 Grand Total Revenues 21,089,499 6,740,969 6,740,969 6,729,774 6,752,618 6,830,178 6,703,683 6,655,865 Expenditures Personnel Salaries 702010 Salaries Regular 879,328 1,029,348 1,029,348 1,049,805 1,070,566 1,056,636 1,077,558 1,096,237 702030 Holiday 33,286 0 0 0 0 0 0 0 702050 Annual Leave 59,140 0 0 0 0 0 0 0 702080 Sick Leave 16,332 0 0 0 0 0 0 0 702100 Retroactive 75 0 0 0 0 0 0 0 702130 Shift Premium 3,187 3,500 3,500 3,500 3,500 3,500 3,500 3,500 702140 Other Miscellaneous Salaries 145 5,670 5,670 0 0 0 0 0 702160 Summer Help 0 62,805 62,805 62,805 62,805 62,805 62,805 62,805 702180 Emergency Salaries 0 11,315 11,315 11,315 11,315 11,315 11,315 11,315 702200 Death Leave 1,512 0 0 0 0 0 0 0 712020 Overtime 62,343 33,949 33,949 33,949 33,949 33,949 33,949 33,949 712040 Holiday Overtime 16,351 23,923 23,923 23,923 23,923 23,923 23,923 23,923 Salaries Range 1,071,699 1,170,510 1,170,510 1,185,297 1,206,058 1,192,128 1,213,050 1,231,729 Fringe Benefits 722740 Fringe Benefits 0 3,330 3,330 0 0 0 0 0 722750 Workers Compensation 15,215 13,060 13,060 13,060 13,060 13,435 13,435 13,435 722760 Group Life 3,073 2,908 2,908 2,908 2,908 2,980 2,980 2,980 722770 Retirement 366,449 358,537 358,537 358,537 358,537 352,728 352,728 352,728 722780 Hospitalization 222,619 261,786 261,786 261,786 261,786 253,872 253,872 253,872 722790 Social Security 72,554 77,765 77,765 77,765 77,765 79,738 79,738 79,738 722800 Dental 14,831 16,686 16,686 16,686 16,686 16,356 16,356 16,356 722810 Disability 6,884 13,649 13,649 13,649 13,649 14,016 14,016 14,016 722820 Unemployment Insurance 3,965 3,804 3,804 3,804 3,804 3,375 3,375 3,375 722850 Optical 1,340 1,720 1,720 1,720 1,720 1,617 1,617 1,617 722900 Fringe Benefit Adjustments 0 3,387 3,387 12,807 22,371 9,788 14,367 19,029 Fringe Benefits Range 706,930 756,632 756,632 762,722 772,286 747,905 752,484 757,146 Personnel 1,778,629 1,927,142 1,927,142 1,948,019 1,978,344 1,940,033 1,965,534 1,988,875 Operating Expenses Contractual Services 730037 Adj Prior Years Exp 2,014 0 0 0 0 0 0 0 730044 Adj Prior Years Revenue 20,011 0 0 0 0 0 0 0 730072 Advertising 6,084 0 0 0 0 1,000 1,000 1,000 548

56500 - County Airports 730198 Building Maintenance Charges 25,268 26,000 26,000 26,000 26,000 26,000 26,000 26,000 730247 Charge Card Fee 16,169 10,000 10,000 10,000 10,000 17,000 17,000 17,000 730429 Custodial Services 0 12,400 12,400 12,400 12,400 1,000 1,000 1,000 730562 Electrical Service 182,337 200,000 200,000 200,000 200,000 200,000 200,000 200,000 730646 Equipment Maintenance 70,999 72,625 72,625 72,625 72,625 72,625 72,625 72,625 730772 Freight and Express 666 500 500 500 500 500 500 500 730786 Garbage and Rubbish Disposal 2,710 0 0 0 0 2,500 2,500 2,500 730814 Grounds Maintenance 66,113 173,000 173,000 173,000 173,000 173,000 173,000 173,000 730926 Indirect Costs 475,377 469,663 469,663 469,663 469,663 438,063 438,063 438,063 731059 Laundry and Cleaning 2,166 3,000 3,000 3,000 3,000 2,400 2,400 2,400 731115 Licenses and Permits 1,171 2,000 2,000 2,000 2,000 2,000 2,000 2,000 731171 Management Services 53,709 55,691 55,691 55,691 55,691 55,691 55,691 55,691 731213 Membership Dues 1,917 2,841 2,841 2,841 2,841 2,141 2,141 2,141 731234 Misc Expenses-Donations 860 0 0 0 0 0 0 0 731241 Miscellaneous 910 0 0 0 0 0 0 0 731334 Paying Agents Fee Contractual 494 300 300 300 300 300 300 300 731339 Periodicals Books Publ Sub 2,992 0 0 0 0 0 0 0 731346 Personal Mileage 529 700 700 700 700 700 700 700 731388 Printing 0 3,911 3,911 3,913 3,913 1,913 1,913 1,913 731444 Prof Svc-Consultant 6,625 0 0 0 0 0 0 0 731458 Professional Services 21,895 11,000 11,000 11,000 11,000 16,000 16,000 16,000 731479 Property Taxes 14 0 0 0 0 0 0 0 731654 Runway and Taxiway Repairs 87 7,000 7,000 7,000 7,000 500 500 500 731689 Security Expense 3,848 7,000 7,000 7,000 7,000 5,000 5,000 5,000 731941 Training 23,930 11,000 11,000 11,000 11,000 6,000 6,000 6,000 732018 Travel and Conference 4,362 1,200 1,200 1,200 1,200 1,200 1,200 1,200 732020 Travel Employee Taxable Meals 55 0 0 0 0 0 0 0 732067 US Customs Services 369,764 285,000 285,000 285,000 285,000 330,000 330,000 330,000 732102 Water and Sewage Charges 48,504 29,000 29,000 29,000 29,000 34,000 34,000 34,000 732151 Window Cleaning Service 1,600 3,300 3,300 3,300 3,300 4,500 4,500 4,500 732165 Workshops and Meeting 363 1,000 1,000 1,000 1,000 1,000 1,000 1,000 796500 Budgeted Equity Adjustments 0 94,020 94,020 96,500 90,896 0 0 0 Contractual Service Range 1,413,543 1,482,151 1,482,151 1,484,633 1,479,029 1,395,033 1,395,033 1,395,033 Commodities 750119 Dry Goods and Clothing 5,962 6,500 6,500 6,500 6,500 6,500 6,500 6,500 750133 Electrical Supplies 10,545 10,500 10,500 10,500 10,500 10,500 10,500 10,500 750154 Expendable Equipment 0 5,000 5,000 5,000 5,000 2,000 2,000 2,000 750196 Firefighting Supplies 2,013 3,000 3,000 3,000 3,000 3,000 3,000 3,000 750210 Gasoline Charges 28,391 29,000 29,000 29,000 29,000 33,000 33,000 33,000 750224 Grounds Supplies 1,415 2,000 2,000 2,000 2,000 2,000 2,000 2,000 750287 Maintenance Supplies 22,050 15,500 15,500 15,500 15,500 15,500 15,500 15,500 750392 Metered Postage 1,904 2,415 2,415 2,415 2,415 2,015 2,015 2,015 750399 Office Supplies 3,361 7,408 7,408 7,408 7,408 6,008 6,008 6,008 750448 Postage-Standard Mailing 0 150 150 150 150 150 150 150 549

56500 - County Airports 750504 Small Tools 4,290 6,300 6,300 6,300 6,300 5,600 5,600 5,600 Commodities Range 79,931 87,773 87,773 87,773 87,773 86,273 86,273 86,273 Depreciation 761007 Depreciation Land Improvements 2,481,375 1,422,738 1,422,738 1,400,776 1,400,776 1,535,776 1,359,376 1,311,576 761049 Depreciation Roads Parking Lot 935,633 376,211 376,211 376,211 376,211 280,211 280,111 280,111 761084 Depreciation Buildings 931,459 635,098 635,098 634,708 634,708 832,708 832,508 823,408 761121 Depreciation Equipment 30,207 14,205 14,205 12,251 12,251 12,551 12,551 12,551 761156 Depreciation Vehicles 106,632 103,774 103,774 103,774 103,774 153,774 181,974 151,374 Depreciation Range 4,485,306 2,552,026 2,552,026 2,527,720 2,527,720 2,815,020 2,666,520 2,579,020 Depreciation 4,485,305.89 2,552,026.00 2,552,026.00 2,527,720.00 2,527,720.00 2,815,020.00 2,666,520.00 2,579,020.00 Interest on Debt 765031 Interest Expense 469,088 362,783 362,783 342,928 329,569 342,928 329,569 329,569 Interest on Debt Range 469,088 362,783 362,783 342,928 329,569 342,928 329,569 329,569 Interest on Debt 469,088.30 362,783.00 362,783.00 342,928.00 329,569.00 342,928.00 329,569.00 329,569.00 Paying Agent Fees 766043 Paying Agent Fees 218 0 0 0 0 0 0 0 Pay Agent Fees Range 218 0 0 0 0 0 0 0 Operating Expenses 6,448,086 4,484,733 4,484,733 4,443,054 4,424,091 4,639,254 4,477,395 4,389,895 Internal Support Internal Services 770667 Convenience Copier 3,568 2,015 2,015 2,015 2,015 3,549 3,549 3,549 771639 Drain Equipment 0 5,000 5,000 5,000 5,000 2,000 2,000 2,000 773630 Info Tech Development 4,307 12,500 12,500 12,500 12,500 7,000 7,000 7,000 774636 Info Tech Operations 25,486 34,456 34,456 34,542 34,542 28,519 28,519 28,519 774677 Insurance Fund 149,103 241,692 241,692 251,213 262,695 178,541 188,404 204,709 775754 Maintenance Department Charges 56 2,000 2,000 2,000 2,000 2,000 2,000 2,000 776659 Motor Pool Fuel Charges 268 300 300 300 300 264 264 300 776661 Motor Pool 4,920 5,500 5,500 5,500 5,500 4,743 4,743 4,743 777560 Radio Communications 7,922 7,922 7,922 7,922 7,922 7,922 7,922 7,922 778675 Telephone Communications 16,911 17,709 17,709 17,709 17,709 16,353 16,353 16,353 INTERNAL SERVICES RANGE 212,541 329,094 329,094 338,701 350,183 250,891 260,754 277,095 Internal Services 212,541.03 329,094.00 329,094.00 338,701.00 350,183.00 250,891.00 260,754.00 277,095.00 Internal Support 212,541 329,094 329,094 338,701 350,183 250,891 260,754 277,095 Grand Total Expenditures 8,439,256 6,740,969 6,740,969 6,729,774 6,752,618 6,830,178 6,703,683 6,655,865 550

CAPITAL BUDGET PLAN FOR AIRPORT FUND 56500 ASSET CATEGORY Accumulated DEPRECIATION Total Book Value Depreciation Capital Remaining Assets as of 5/31/13 FY2014 FY2015 FY2016 FY2017 FY2018 FUTURE TOTAL Thru 5/31/13 Additions FY2013 Collection 12,000-12,000 - - - - - - - - - Land 36,201,393-36,201,393 - - - - - - - - - Total Non Depreciable Assets 36,213,393-36,213,393 - - - - - - - - - Equipment 924,756 872,670 52,086 4,171 12,512 12,512 12,512 8,057 422 1,901 924,757 Vehicles 2,320,918 1,959,307 361,611 34,591 103,774 81,911 51,303 51,303 34,202 4,525 2,320,916 Building 33,783,421 8,789,738 24,993,683 277,717 832,765 832,439 823,415 820,429 809,941 20,596,979 33,783,423 Land Improvement 34,261,845 22,899,164 11,362,681 520,379 1,535,930 1,359,306 1,311,590 1,219,308 764,170 4,651,999 34,261,846 Roads and Parking Lots 4,201,862 1,385,693 2,816,169 93,375 280,124 280,124 280,124 280,125 280,124 1,322,171 4,201,860 Total Depreciable Assets 75,492,802 35,906,572 39,586,230-930,233 2,765,105 2,566,292 2,478,944 2,379,222 1,888,859 26,577,575 75,492,802 TOTAL ASSETS 111,706,195 35,906,572 75,799,623-930,233 2,765,105 2,566,292 2,478,944 2,379,222 1,888,859 26,577,575 75,492,802 FISCAL YEAR CAPITAL ACQUISITIONS 2014 Heavy Duty Vehicles - - - 500,000-25,000 50,000 50,000 50,000 50,000 275,000 500,000 2014 Heavy Duty Vehicles - - - 500,000-25,000 50,000 50,000 50,000 50,000 275,000 500,000 TOTAL CAPITAL ACQUISITIONS - - - 1,000,000-50,000 100,000 100,000 100,000 100,000 550,000 1,000,000 GRAND TOTAL 111,706,195 35,906,572 75,799,623 1,000,000 930,233 2,815,105 2,666,292 2,578,944 2,479,222 1,988,859 27,127,575 76,492,802 551

51600 - Delinquent Tax Revolving Revenues Revenue Charges for Services 630294 Collection Fees 3,817,520 6,000,000 6,000,000 6,000,000 6,000,000 4,100,000 4,100,000 4,100,000 630994 Interest and Penalty 2,035,322 250,000 250,000 250,000 250,000 250,000 250,000 250,000 631001 Interest on Delinquent Taxes 14,358,459 18,750,000 18,750,000 18,835,396 18,835,396 14,500,000 14,500,000 14,500,000 Charges For Services Range 20,211,301 25,000,000 25,000,000 25,085,396 25,085,396 18,850,000 18,850,000 18,850,000 Investment Income 655077 Accrued Interest Adjustments (56,107) 0 0 0 0 0 0 0 655385 Income from Investments 875,595 2,000,000 2,000,000 2,000,000 2,000,000 1,000,000 1,000,000 1,000,000 655462 Increase Market Value Invest (109,288) 0 0 0 0 0 0 0 655616 Interest Credited 686 0 0 0 0 0 0 0 655770 Interest on Investments 0 22,497 22,497 22,497 22,497 0 0 0 Investment Income Range 710,887 2,022,497 2,022,497 2,022,497 2,022,497 1,000,000 1,000,000 1,000,000 Investment Income 710,886.57 2,022,497.00 2,022,497.00 2,022,497.00 2,022,497.00 1,000,000.00 1,000,000.00 1,000,000.00 Planned Use of Fund Balance 665882 Planned Use of Balance 0 0 0 0 0 1,124,253 638,254 421,958 Planned Use of Fund Range 0 0 0 0 0 1,124,253 638,254 421,958 Planned Use of Fund Balance 0.00 0.00 0.00 0.00 0.00 1,124,253.00 638,254.00 421,958.00 Other Revenues 670456 Prior Years Adjustments 987,113 0 0 0 0 0 0 0 Other Revenues Range 987,113 0 0 0 0 0 0 0 Other Revenues 987,113.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Revenue 21,909,301 27,022,497 27,022,497 27,107,893 27,107,893 20,974,253 20,488,254 20,271,958 Grand Total Revenues 21,909,301 27,022,497 27,022,497 27,107,893 27,107,893 20,974,253 20,488,254 20,271,958 Expenditures Personnel Salaries 702010 Salaries Regular 50,301 58,655 58,655 112,597 112,597 104,159 105,201 106,253 702030 Holiday 2,256 0 0 0 0 0 0 0 702050 Annual Leave 4,970 0 0 0 0 0 0 0 702080 Sick Leave 1,128 0 0 0 0 0 0 0 702140 Other Miscellaneous Salaries 0 315 315 0 0 0 0 0 Salaries Range 58,655 58,970 58,970 112,597 112,597 104,159 105,201 106,253 Fringe Benefits 722740 Fringe Benefits 0 185 185 0 0 0 0 0 722750 Workers Compensation 131 131 131 251 251 233 233 233 722760 Group Life 205 180 180 345 345 321 321 321 722770 Retirement 22,535 22,172 22,172 42,340 42,340 39,182 39,182 39,182 722780 Hospitalization 16,852 18,323 18,323 24,382 24,382 32,296 32,296 32,296 722790 Social Security 4,259 4,487 4,487 8,569 8,569 7,968 7,968 7,968 722800 Dental 1,279 1,377 1,377 1,809 1,809 2,139 2,139 2,139 552

51600 - Delinquent Tax Revolving 722810 Disability 478 849 849 1,622 1,622 1,508 1,508 1,508 722820 Unemployment Insurance 217 217 217 414 414 333 333 333 722850 Optical 61 77 77 122 122 187 187 187 722900 Fringe Benefit Adjustments 0 0 0 281 281 0 483 488 Fringe Benefits Range 46,019 47,998 47,998 80,135 80,135 84,167 84,650 84,655 Personnel 104,674 106,968 106,968 192,732 192,732 188,326 189,851 190,908 Operating Expenses Contractual Services 730065 Administrative Overhead 28,056 20,000 20,000 20,000 20,000 20,000 20,000 20,000 730926 Indirect Costs 56,882 200,000 200,000 200,000 200,000 200,000 200,000 200,000 731073 Legal Services 27,500 40,000 40,000 40,000 40,000 40,000 40,000 40,000 731334 Paying Agents Fee Contractual 1,800 0 0 0 0 1,800 1,800 1,800 731388 Printing 900 250 250 250 250 250 250 250 731451 Prof Svc-Financial Consultant 30,000 0 0 0 0 30,000 30,000 30,000 731458 Professional Services 81,829 200,000 200,000 200,000 200,000 170,000 170,000 170,000 796500 Budgeted Equity Adjustments 0 3,445,957 3,445,957 3,702,974 3,682,574 0 0 0 Contractual Service Range 226,967 3,906,207 3,906,207 4,163,224 4,142,824 462,050 462,050 462,050 Contractual Services 226,967.30 3,906,207.00 3,906,207.00 4,163,224.00 4,142,824.00 462,050.00 462,050.00 462,050.00 Interest on Debt 765031 Interest Expense 223,107 1,750,000 1,750,000 1,750,000 1,750,000 315,000 315,000 315,000 Interest on Debt Range 223,107 1,750,000 1,750,000 1,750,000 1,750,000 315,000 315,000 315,000 Operating Expenses 450,074 5,656,207 5,656,207 5,913,224 5,892,824 777,050 777,050 777,050 Transfers/Other Sources (Uses) Transfers Out 788001 Transfers Out 33,657,558 21,259,322 21,259,322 21,001,937 21,022,337 20,008,877 19,521,353 19,304,000 Transfers Out Range 33,657,558 21,259,322 21,259,322 21,001,937 21,022,337 20,008,877 19,521,353 19,304,000 Transfers Out 33,657,557.88 21,259,322.00 21,259,322.00 21,001,937.00 21,022,337.00 20,008,877.00 19,521,353.00 19,304,000.00 Transfers/Other Sources (Uses) 33,657,558 21,259,322 21,259,322 21,001,937 21,022,337 20,008,877 19,521,353 19,304,000 Grand Total Expenditures 34,212,306 27,022,497 27,022,497 27,107,893 27,107,893 20,974,253 20,488,254 20,271,958 553

51800 - Delinqt Personal Prop Tax Adm Revenues Revenue Charges for Services 630014 Administration Fees 764,274 900,000 900,000 900,000 900,000 898,728 898,742 899,910 631246 Mileage 451 0 0 0 0 0 0 0 631253 Miscellaneous 0 114,858 114,858 114,858 114,858 0 0 0 631869 Reimb Salaries 2,112 2,300 2,300 2,300 2,300 2,300 2,300 2,300 Charges For Services Range 766,837 1,017,158 1,017,158 1,017,158 1,017,158 901,028 901,042 902,210 Charges for Services 766,837.03 1,017,158.00 1,017,158.00 1,017,158.00 1,017,158.00 901,028.00 901,042.00 902,210.00 Investment Income 655077 Accrued Interest Adjustments (1,042) 0 0 0 0 0 0 0 655385 Income from Investments 11,678 125,000 125,000 125,000 125,000 2,253 6,288 8,807 Investment Income Range 10,636 125,000 125,000 125,000 125,000 2,253 6,288 8,807 Investment Income 10,636.25 125,000.00 125,000.00 125,000.00 125,000.00 2,253.00 6,288.00 8,807.00 Revenue 777,473 1,142,158 1,142,158 1,142,158 1,142,158 903,281 907,330 911,017 Other Financing Sources Transfers In Transfers In Range 0 0 0 0 0 0 0 0 Transfers In 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources 0 0 0 0 0 0 0 0 Grand Total Revenues 777,473 1,142,158 1,142,158 1,142,158 1,142,158 903,281 907,330 911,017 Expenditures Personnel Salaries 702010 Salaries Regular 328,961 397,358 397,358 401,332 401,332 248,143 250,624 253,131 702030 Holiday 13,576 0 0 0 0 0 0 0 702050 Annual Leave 24,834 0 0 0 0 0 0 0 702080 Sick Leave 8,232 0 0 0 0 0 0 0 702140 Other Miscellaneous Salaries 0 2,520 2,520 0 0 0 0 0 702200 Death Leave 754 0 0 0 0 0 0 0 702360 Short Term Disability 4,823 0 0 0 0 0 0 0 712020 Overtime 246 0 0 0 0 0 0 0 Salaries Range 381,426 399,878 399,878 401,332 401,332 248,143 250,624 253,131 Fringe Benefits 722740 Fringe Benefits 0 1,480 1,480 0 0 0 0 0 722750 Workers Compensation 844 892 892 892 892 556 556 556 722760 Group Life 1,145 1,225 1,225 1,225 1,225 764 764 764 722770 Retirement 136,619 151,658 151,658 151,658 151,658 77,682 77,682 77,682 722780 Hospitalization 59,339 85,552 85,552 85,552 85,552 42,847 42,847 42,847 722790 Social Security 26,821 30,399 30,399 30,399 30,399 18,984 18,984 18,984 722800 Dental 5,159 6,293 6,293 6,293 6,293 3,156 3,156 3,156 722810 Disability 2,923 5,755 5,755 5,755 5,755 3,594 3,594 3,594 722820 Unemployment Insurance 1,394 1,471 1,471 1,471 1,471 793 793 793 554

51800 - Delinqt Personal Prop Tax Adm 722850 Optical 428 728 728 728 728 550 550 550 722900 Fringe Benefit Adjustments 0 0 0 1,903 1,903 0 1,150 1,162 Fringe Benefits Range 234,670 285,453 285,453 285,876 285,876 148,926 150,076 150,088 Personnel 616,095 685,331 685,331 687,208 687,208 397,069 400,700 403,219 Operating Expenses Contractual Services 730114 Auction Expense 230 1,000 1,000 1,000 1,000 1,000 1,000 1,000 730926 Indirect Costs 232,151 84,121 84,121 84,121 84,121 200,000 200,000 200,000 731115 Licenses and Permits 120 200 200 200 200 200 200 200 731213 Membership Dues 0 270 270 270 270 270 270 270 731241 Miscellaneous 0 105 105 105 105 105 105 105 731346 Personal Mileage 0 55 55 55 55 55 55 55 731458 Professional Services 78,072 169,227 169,227 169,227 169,227 169,227 169,227 169,227 731500 Public Information 168 0 0 0 0 0 0 0 731773 Software Rental Lease Purchase 0 500 500 500 500 500 500 500 732018 Travel and Conference 0 700 700 700 700 700 700 700 796500 Budgeted Equity Adjustments 0 63,681 63,681 57,798 57,395 0 0 0 Contractual Service Range 310,741 319,859 319,859 313,976 313,573 372,057 372,057 372,057 Commodities 750168 FA Proprietary Equipment Exp 0 2,000 2,000 2,000 2,000 2,000 2,000 2,000 750392 Metered Postage 5,175 5,693 5,693 5,693 5,693 5,693 5,693 5,693 750399 Office Supplies 0 2,500 2,500 2,500 2,500 2,500 2,500 2,500 750448 Postage-Standard Mailing 0 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Commodities Range 5,175 20,193 20,193 20,193 20,193 20,193 20,193 20,193 Operating Expenses 315,916 340,052 340,052 334,169 333,766 392,250 392,250 392,250 Internal Support Internal Services 770631 Bldg Space Cost Allocation 66,338 71,309 71,309 75,315 75,718 76,529 76,947 77,267 774677 Insurance Fund 1,887 1,888 1,888 1,888 1,888 1,888 1,888 1,888 776659 Motor Pool Fuel Charges 8,008 8,031 8,031 8,031 8,031 6,182 6,182 7,030 776661 Motor Pool 33,045 30,000 30,000 30,000 30,000 25,877 25,877 25,877 778675 Telephone Communications 5,168 5,547 5,547 5,547 5,547 3,486 3,486 3,486 INTERNAL SERVICES RANGE 114,446 116,775 116,775 120,781 121,184 113,962 114,380 115,548 Internal Support 114,446 116,775 116,775 120,781 121,184 113,962 114,380 115,548 Transfers/Other Sources (Uses) Transfers Out 788001 Transfers Out 1,766,000 0 0 0 0 0 0 0 Transfers Out Range 1,766,000 0 0 0 0 0 0 0 Transfers Out 1,766,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Transfers/Other Sources (Uses) 1,766,000 0 0 0 0 0 0 0 Grand Total Expenditures 2,812,458 1,142,158 1,142,158 1,142,158 1,142,158 903,281 907,330 911,017 555

53100 - Fire Records Management Revenues Revenue Charges for Services 631442 Outside Agencies 139,193 142,000 142,000 142,000 142,000 137,715 137,715 137,715 631460 Participation Fees 20,310 20,000 32,320 29,408 29,408 24,481 24,481 24,481 631687 Rebilled Charges 34,237 35,000 35,000 35,000 35,000 17,133 17,133 17,133 Charges For Services Range 193,740 197,000 209,320 206,408 206,408 179,329 179,329 179,329 Charges for Services 193,740.01 197,000.00 209,320.00 206,408.00 206,408.00 179,329.00 179,329.00 179,329.00 Investment Income 655077 Accrued Interest Adjustments (723) 0 0 0 0 0 0 0 655385 Income from Investments 3,126 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Investment Income Range 2,402 3,000 3,000 3,000 3,000 3,000 3,000 3,000 Investment Income 2,402.22 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 Planned Use of Fund Balance 665882 Planned Use of Balance 0 8,742 5,532 3,461 7,223 43,896 47,019 50,174 Planned Use of Fund Range 0 8,742 5,532 3,461 7,223 43,896 47,019 50,174 Revenue 196,142 208,742 217,852 212,869 216,631 226,225 229,348 232,503 Other Financing Sources Transfers In 695500 Transfers In 417,580 430,185 430,185 430,185 430,185 413,145 413,145 413,145 Transfers In Range 417,580 430,185 430,185 430,185 430,185 413,145 413,145 413,145 Transfers In 417,579.99 430,185.00 430,185.00 430,185.00 430,185.00 413,145.00 413,145.00 413,145.00 Other Financing Sources 417,580 430,185 430,185 430,185 430,185 413,145 413,145 413,145 Grand Total Revenues 613,722 638,927 648,037 643,054 646,816 639,370 642,493 645,648 Expenditures Personnel Salaries 702010 Salaries Regular 179,069 209,137 209,137 211,228 213,340 213,320 215,453 217,608 702030 Holiday 7,836 0 0 0 0 0 0 0 702050 Annual Leave 17,376 0 0 0 0 0 0 0 702080 Sick Leave 3,599 0 0 0 0 0 0 0 702140 Other Miscellaneous Salaries 0 945 945 0 0 0 0 0 712020 Overtime 8,422 7,000 7,000 7,000 7,000 7,000 7,000 7,000 712040 Holiday Overtime 212 0 0 0 0 0 0 0 712090 On Call 7,817 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Salaries Range 224,331 237,082 237,082 238,228 240,340 240,320 242,453 244,608 Fringe Benefits 722740 Fringe Benefits 0 555 555 0 0 0 0 0 722750 Workers Compensation 502 468 468 468 468 477 477 477 722760 Group Life 736 642 642 642 642 654 654 654 722770 Retirement 90,718 83,172 83,172 83,172 83,172 81,785 81,785 81,785 722780 Hospitalization 51,286 54,969 54,969 54,969 54,969 54,969 54,969 54,969 556

53100 - Fire Records Management 722790 Social Security 16,719 16,000 16,000 16,000 16,000 16,320 16,320 16,320 722800 Dental 3,830 4,065 4,065 4,065 4,065 4,065 4,065 4,065 722810 Disability 1,694 3,028 3,028 3,028 3,028 3,089 3,089 3,089 722820 Unemployment Insurance 830 774 774 774 774 683 683 683 722850 Optical 242 291 291 291 291 291 291 291 722900 Fringe Benefit Adjustments 0 12,015 12,015 13,650 15,300 11,610 12,600 13,600 Fringe Benefits Range 166,556 175,979 175,979 177,059 178,709 173,943 174,933 175,933 Personnel 390,887 413,061 413,061 415,287 419,049 414,263 417,386 420,541 Operating Expenses Contractual Services 730324 Communications 23,761 29,000 29,000 29,000 29,000 29,000 29,000 29,000 730646 Equipment Maintenance 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 730926 Indirect Costs 65,114 50,000 50,000 50,000 50,000 50,000 50,000 50,000 731346 Personal Mileage 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 731773 Software Rental Lease Purchase 3,105 0 8,400 0 0 0 0 0 731780 Software Support Maintenance 77,558 79,000 79,710 80,704 80,704 81,840 81,840 81,840 732018 Travel and Conference 0 4,000 4,000 4,000 4,000 4,000 4,000 4,000 Contractual Service Range 169,538 164,000 173,110 165,704 165,704 166,840 166,840 166,840 Contractual Services 169,537.92 164,000.00 173,110.00 165,704.00 165,704.00 166,840.00 166,840.00 166,840.00 Commodities 750154 Expendable Equipment 0 7,000 7,000 7,000 7,000 7,000 7,000 7,000 Commodities Range 0 7,000 7,000 7,000 7,000 7,000 7,000 7,000 Commodities 0.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 7,000.00 Depreciation 761107 Depreciation Computer Equip 1,850 0 0 0 0 0 0 0 Depreciation Range 1,850 0 0 0 0 0 0 0 Operating Expenses 171,388 171,000 180,110 172,704 172,704 173,840 173,840 173,840 Internal Support Internal Services 773535 Info Tech CLEMIS 82 400 400 400 400 400 400 400 773630 Info Tech Development 3,587 0 0 0 0 0 0 0 774636 Info Tech Operations 52,934 53,670 53,670 53,867 53,867 50,156 50,156 50,156 774677 Insurance Fund 207 207 207 207 207 207 207 207 778675 Telephone Communications 556 589 589 589 589 504 504 504 INTERNAL SERVICES RANGE 57,365 54,866 54,866 55,063 55,063 51,267 51,267 51,267 Internal Services 57,365.40 54,866.00 54,866.00 55,063.00 55,063.00 51,267.00 51,267.00 51,267.00 Internal Support 57,365 54,866 54,866 55,063 55,063 51,267 51,267 51,267 Grand Total Expenditures 619,640 638,927 648,037 643,054 646,816 639,370 642,493 645,648 557

CAPITAL BUDGET PLAN FOR FIRE RECORDS MANAGEMENT FUND 53100 Net Book Capital Projected Depreciation Cost Accumulated Value Additions Remaining Asset Category 3/31/2013 Depreciation 3/31/2013 FY2015 FY 2014 FY 2015 FY 2016 Equipment > $5,000 $ 135,895 $ 128,494 $ 7,401 $ 40,000 $ 1,850 $ 3,701 $ 8,517 $ 6,667 Computer software 409,196 409,196 - - - - - $ 545,091 $ 537,690 $ 7,401 $ 40,000 $ 1,850 $ 3,701 $ 8,517 $ 6,667 Projected Capital Acquisitions Remaining Capital Program FY 2014 FY 2015 FY 2016 Server Equipment $ - $ - $ 40,000 $ - Useful life of assets: Technology equipment (over $5,000) Equipment over $50,000 Intangible assets (infrastructure, software, etc.) 3 years 5 years 5 years 558

50800 - Parks and Recreation Revenues Revenue Property taxes 601208 Delinquent Tax Prior Years 28,699 30,000 30,000 30,000 30,000 30,000 30,000 30,000 601637 Property Tax Levy 11,635,850 11,220,000 11,220,000 11,220,000 11,342,900 11,890,000 11,890,000 11,890,000 Tax Range 11,664,549 11,250,000 11,250,000 11,250,000 11,372,900 11,920,000 11,920,000 11,920,000 Charges for Services 630084 Antenna Site Management 53,484 54,343 54,343 55,228 59,866 55,228 63,592 63,592 630301 Commission Contracts 1,130 1,400 1,400 1,400 1,400 9,100 9,100 9,100 630308 Commission Food Services 485,784 613,000 613,000 614,300 614,300 755,300 755,300 755,300 630469 Deck Tennis 5,090 6,305 6,305 6,305 6,305 6,305 6,305 6,305 630644 Entrance Fees Gen Admission 1,988,998 1,692,000 1,680,000 1,662,000 1,662,000 1,650,000 1,650,000 1,650,000 630651 Entrance Fees Swimming Class 3,492 0 0 0 0 3,000 3,000 3,000 630693 Fees Camping 904,328 841,000 841,000 841,000 841,000 896,000 896,000 896,000 630700 Fees Day Use 612,654 571,500 583,500 570,750 570,750 582,750 582,750 582,750 630707 Fees Driving Range 79,793 65,000 65,000 65,000 65,000 75,000 75,000 75,000 630847 Greens Fees 2,582,113 2,665,900 2,665,900 2,665,900 2,665,900 2,416,000 2,416,000 2,416,000 631001 Interest on Delinquent Taxes (10,919) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) (8,000) 631127 Maintenance Contracts 5,631 12,500 12,500 12,500 12,500 6,000 6,000 6,000 631253 Miscellaneous 4,039 5,600 5,600 5,600 5,600 4,900 4,900 4,900 631330 NSF Check Fees 75 25 25 25 25 25 25 25 631771 Reimb 3rd Party 8,184 0 0 0 0 0 0 0 631799 Reimb Contracts 19,287 11,600 11,600 11,600 11,600 19,000 19,000 19,000 631911 Rent House 81,605 87,750 87,750 85,594 85,594 91,078 91,078 91,078 631918 Rental Equipment 91,187 111,220 111,220 111,720 111,720 102,600 102,600 102,600 631925 Rental Facilities 268,906 380,415 380,415 378,715 378,715 332,025 332,025 332,025 631932 Rental Golf Carts 1,014,035 999,900 999,900 999,900 999,900 976,800 976,800 976,800 631946 Rental Units or Events 191,210 178,000 178,000 178,000 178,000 193,000 193,000 193,000 632037 Sales Pro Shop 134,612 127,975 127,975 128,475 128,475 134,500 134,500 134,500 632128 Special and Sanctioned Races 8,528 5,500 5,500 3,475 3,475 9,500 9,500 9,500 632135 Special Contracts 118,952 161,690 161,690 177,690 177,690 102,250 102,250 102,250 632261 Temporary Licenses 0 0 151,540 0 0 0 0 0 632443 Water Feature Ride 33,639 25,000 25,000 25,000 25,000 28,000 28,000 28,000 632471 Weekly Races 4,318 5,000 5,000 2,500 2,500 6,000 6,000 6,000 Charges For Services Range 8,690,154 8,614,623 8,766,163 8,594,677 8,599,315 8,446,361 8,454,725 8,454,725 Charges for Services 8,690,154.33 8,614,623.00 8,766,163.00 8,594,677.00 8,599,315.00 8,446,361.00 8,454,725.00 8,454,725.00 Contributions 650104 Contributions Operating 25,385 36,000 69,400 11,000 11,000 12,000 12,000 12,000 Contributions Range 25,385 36,000 69,400 11,000 11,000 12,000 12,000 12,000 Contributions 25,385.05 36,000.00 69,400.00 11,000.00 11,000.00 12,000.00 12,000.00 12,000.00 Investment Income 655077 Accrued Interest Adjustments 19,086 12,000 12,000 12,000 12,000 12,000 12,000 12,000 655385 Income from Investments 265,821 250,000 250,000 250,000 250,000 250,000 250,000 250,000 655462 Increase Market Value Invest (3,581) 0 0 0 0 0 0 0 559

50800 - Parks and Recreation Investment Income Range 281,326 262,000 262,000 262,000 262,000 262,000 262,000 262,000 Investment Income 281,326.25 262,000.00 262,000.00 262,000.00 262,000.00 262,000.00 262,000.00 262,000.00 Planned Use of Fund Balance 665882 Planned Use of Balance 0 2,794,737 2,668,918 2,911,902 2,769,055 5,089,133 5,149,425 5,272,784 Planned Use of Fund Range 0 2,794,737 2,668,918 2,911,902 2,769,055 5,089,133 5,149,425 5,272,784 Other Revenues 670057 Adjustment Prior Years Revenue 309 0 0 0 0 0 0 0 670114 Cash Overages 690 0 0 0 0 0 0 0 670513 Prior Years Revenue 45,484 0 0 0 0 0 0 0 670570 Refund Prior Years Expenditure 105 0 0 0 0 0 0 0 670627 Sale of Equipment 4,410 250 250 0 0 0 0 0 670741 Sale of Scrap 4,536 400 400 0 0 0 0 0 Other Revenues Range 55,534 650 650 0 0 0 0 0 Other Revenues 55,533.99 650.00 650.00 0.00 0.00 0.00 0.00 0.00 Gain or Loss on Exchg of Asset 675354 Gain on Sale of Equip 5,376 0 0 0 0 0 0 0 Gain or Loss on Exchg Range 5,376 0 0 0 0 0 0 0 Revenue 20,722,325 22,958,010 23,017,131 23,029,579 23,014,270 25,729,494 25,798,150 25,921,509 Other Financing Sources Capital Contributions 690189 Capital Asset Contributions 38,796 0 0 45,000 45,000 45,000 45,000 45,000 Capital Contribution Range 38,796 0 0 45,000 45,000 45,000 45,000 45,000 Capital Contributions 38,796.13 0.00 0.00 45,000.00 45,000.00 45,000.00 45,000.00 45,000.00 Transfers In 695500 Transfers In 18,000 0 0 0 0 0 0 0 Transfers In Range 18,000 0 0 0 0 0 0 0 Transfers In 18,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Financing Sources 56,796 0 0 45,000 45,000 45,000 45,000 45,000 Grand Total Revenues 20,779,121 22,958,010 23,017,131 23,074,579 23,059,270 25,774,494 25,843,150 25,966,509 Expenditures Personnel Salaries 702010 Salaries Regular 6,737,396 5,893,398 5,893,398 5,952,298 5,964,044 8,193,182 8,278,241 8,363,300 702030 Holiday 130,762 0 0 0 0 0 0 0 702050 Annual Leave 240,587 0 0 0 0 0 0 0 702080 Sick Leave 80,884 0 0 0 0 0 0 0 702100 Retroactive 1,790 0 0 0 0 0 0 0 702140 Other Miscellaneous Salaries 1,560 22,680 22,680 0 0 0 0 0 702160 Summer Help 0 1,530,000 1,530,000 1,548,315 1,548,515 0 0 0 702190 Workers Compensation Pay 5,109 0 0 0 0 0 0 0 702200 Death Leave 4,662 0 0 0 0 0 0 0 702360 Short Term Disability 16,282 0 0 0 0 0 0 0 712020 Overtime 150,975 134,155 134,155 130,955 130,955 148,195 148,195 148,195 712040 Holiday Overtime 4,932 0 0 0 0 0 0 0 560

50800 - Parks and Recreation Salaries Range 7,374,940 7,580,233 7,580,233 7,631,568 7,643,514 8,341,377 8,426,436 8,511,495 Fringe Benefits 722740 Fringe Benefits 0 34,220 34,220 34,220 34,562 3,248,137 3,286,285 3,324,433 722750 Workers Compensation 74,571 79,945 79,945 79,945 79,945 0 0 0 722760 Group Life 11,776 11,636 11,636 11,636 11,636 0 0 0 722770 Retirement 1,437,454 1,359,181 1,359,181 1,368,011 1,367,861 0 0 0 722780 Hospitalization 725,984 947,092 947,092 947,092 947,092 0 0 0 722790 Social Security 334,757 339,642 339,642 339,642 339,642 0 0 0 722800 Dental 53,199 63,705 63,705 63,705 63,705 0 0 0 722810 Disability 27,312 54,664 54,664 54,664 54,664 0 0 0 722820 Unemployment Insurance 27,286 28,314 28,314 28,314 28,314 0 0 0 722850 Optical 4,762 6,793 6,793 6,793 6,793 0 0 0 Fringe Benefits Range 2,697,102 2,925,192 2,925,192 2,934,022 2,934,214 3,248,137 3,286,285 3,324,433 Personnel 10,072,042 10,505,425 10,505,425 10,565,590 10,577,728 11,589,514 11,712,721 11,835,928 Operating Expenses Contractual Services 730037 Adj Prior Years Exp 74,418 0 0 0 0 0 0 0 730044 Adj Prior Years Revenue 363 0 0 0 0 0 0 0 730093 Appraisal Fees 0 1,000 1,000 1,000 1,000 1,000 1,000 1,000 730121 Bank Charges 5,811 75,330 75,330 76,330 76,330 7,000 7,000 7,000 730198 Building Maintenance Charges 619,775 660,625 660,625 1,073,006 951,309 2,068,155 1,918,655 1,918,655 730240 Cash Shortage 863 0 0 0 0 0 0 0 730247 Charge Card Fee 69,681 72,160 72,160 72,410 72,660 73,442 73,692 73,692 730373 Contracted Services 19,122 168,600 168,600 175,990 175,990 250,000 250,000 250,000 730429 Custodial Services 26,310 25,400 25,400 25,400 25,400 25,400 25,400 25,400 730520 Design Fees 14,177 63,000 63,000 30,000 15,000 30,000 15,000 15,000 730562 Electrical Service 563,755 669,032 669,032 669,032 669,032 775,032 775,032 775,032 730611 Employees Medical Exams 148 0 0 0 0 0 0 0 730646 Equipment Maintenance 456,499 490,925 490,925 486,925 506,925 510,125 530,125 530,125 730653 Equipment Rental 6,469 14,450 14,450 14,450 14,450 15,150 15,150 15,150 730709 Fees - Per Diems 2,471 3,000 3,000 3,000 3,000 3,000 3,000 3,000 730786 Garbage and Rubbish Disposal 29,849 37,002 37,002 38,072 38,072 38,475 38,475 38,475 730789 General Program Administration 0 84,000 84,000 84,000 84,000 200,000 200,000 200,000 730810 Greenhouse Allocation 0 50,355 50,355 50,355 50,355 59,738 59,738 59,738 730814 Grounds Maintenance 931,800 1,589,209 1,589,209 1,176,564 1,136,564 1,148,800 1,108,800 1,108,800 730880 Housekeeping Services 0 0 0 0 0 400 400 400 730926 Indirect Costs 636,281 580,000 580,000 590,000 600,000 605,000 615,000 615,000 731059 Laundry and Cleaning 9,275 10,340 10,340 10,765 10,765 13,225 13,225 13,225 731073 Legal Services 6,622 0 0 0 0 0 0 0 731115 Licenses and Permits 19,857 13,090 13,090 2,350 2,350 21,580 21,580 21,580 731136 Logos Trademarks Intellect Prp 4,181 3,550 3,550 3,750 3,750 3,600 3,600 3,600 731143 Mail Handling-Postage Svc 82 250 250 500 750 250 500 500 731213 Membership Dues 10,385 15,776 15,776 15,640 15,640 16,423 16,423 16,423 731241 Miscellaneous 19,013 88,510 91,910 71,410 71,410 65,885 65,885 65,885 561

50800 - Parks and Recreation 731269 Natural Gas 195,164 323,180 323,180 323,180 323,180 359,340 359,340 359,340 731339 Periodicals Books Publ Sub 2,024 3,180 3,180 3,180 3,180 3,180 3,180 3,180 731346 Personal Mileage 17,824 17,650 17,650 18,600 18,600 25,950 25,950 25,950 731388 Printing 46,889 50,450 50,450 34,200 34,450 57,500 57,750 57,750 731500 Public Information 215,824 275,000 275,000 275,000 275,000 278,500 278,500 278,500 731577 Refund Prior Years Revenue 800 0 0 0 0 0 0 0 731617 Relocation 2,100 0 0 0 0 0 0 0 731626 Rent 0 14,163 14,163 14,163 14,163 0 0 0 731633 Rental Property Maintenance 11,196 23,000 23,000 21,000 21,000 31,500 31,500 31,500 731689 Security Expense 719,188 712,910 712,910 714,910 719,910 743,410 748,410 748,410 731780 Software Support Maintenance 4,057 9,500 9,500 9,500 9,500 101,500 101,500 101,500 731836 Sponsorship 3,000 8,000 8,000 8,000 8,000 0 0 0 731941 Training 26,401 32,195 32,195 32,295 32,795 51,485 51,985 51,985 732018 Travel and Conference 30,718 51,215 51,215 46,130 47,930 50,495 52,295 52,295 732020 Travel Employee Taxable Meals 267 1,000 1,000 1,000 1,000 750 750 750 732039 Twp and City Treas Bonds 2,271 2,500 2,500 2,550 2,600 2,550 2,600 2,600 732046 Uncollectable Accts Receivable 225 0 0 0 0 0 0 0 732048 Uncollectible NSF Checks 19 0 0 0 0 0 0 0 732102 Water and Sewage Charges 134,848 229,251 229,251 229,251 229,251 197,001 197,001 197,001 732165 Workshops and Meeting 1,628 2,400 2,400 2,400 2,400 3,900 3,900 3,900 Contractual Service Range 4,941,650 6,471,198 6,474,598 6,406,308 6,267,711 7,838,741 7,672,341 7,672,341 Contractual Services 4,941,649.66 6,471,198.00 6,474,598.00 6,406,308.00 6,267,711.00 7,838,741.00 7,672,341.00 7,672,341.00 Non-Departmental Non Departmental Range 0 0 0 0 0 0 0 0 Commodities 750063 Custodial Supplies 66,825 71,212 71,212 71,932 71,932 75,663 75,663 75,663 750154 Expendable Equipment 180,889 308,600 308,600 285,650 285,650 376,100 376,100 376,100 750287 Maintenance Supplies 4,508 3,000 3,000 3,000 3,000 4,500 4,500 4,500 750385 Merchandise 91,204 95,400 95,400 95,700 95,700 98,450 98,450 98,450 750392 Metered Postage 9,926 8,400 8,400 10,000 12,000 10,000 12,000 12,000 750399 Office Supplies 67,744 95,950 95,950 118,450 121,200 98,650 101,400 101,400 750448 Postage-Standard Mailing 1,974 7,000 7,000 8,000 8,000 8,000 8,000 8,000 750476 Recreation Supplies 119,120 155,335 155,335 151,765 151,765 165,165 165,165 165,165 750504 Small Tools 114,126 142,000 142,000 88,960 88,960 140,440 140,440 140,440 750511 Special Event Supplies 114,110 166,265 186,265 177,215 177,215 168,515 168,515 168,515 750581 Uniforms 45,240 60,876 60,876 60,955 61,355 63,450 63,850 63,850 Commodities Range 815,665 1,114,038 1,134,038 1,071,627 1,076,777 1,208,933 1,214,083 1,214,083 Depreciation 761042 Depreciation Park Improvements 2,012,349 2,051,500 2,051,500 2,051,500 2,051,500 2,051,500 2,051,500 2,051,500 761084 Depreciation Buildings 642,443 713,000 713,000 713,000 713,000 751,000 751,000 751,000 761121 Depreciation Equipment 235,819 278,900 278,900 278,900 278,900 280,000 280,000 280,000 761156 Depreciation Vehicles 31,341 47,500 47,500 47,500 47,500 47,500 47,500 47,500 Depreciation Range 2,921,953 3,090,900 3,090,900 3,090,900 3,090,900 3,130,000 3,130,000 3,130,000 Depreciation 2,921,952.70 3,090,900.00 3,090,900.00 3,090,900.00 3,090,900.00 3,130,000.00 3,130,000.00 3,130,000.00 Operating Expenses 8,679,267 10,676,136 10,699,536 10,568,835 10,435,388 12,177,674 12,016,424 12,016,424 562