City of Neosho, Missouri

City of Neosho, Missouri Adopted Annual Operating Budget October 1, 2017 September 30, 2018

City of Neosho 203 E. Main St. Neosho, MO 64850 (417) 451-8050 phone (417) 451-8065 fax www.neoshomo.org September 19, 2017 Citizens of the City Honorable Mayor and Members of the Neosho City Council City of Neosho Neosho, Missouri: Per Article V of the Neosho City Charter, this proposed budget is submitted for your consideration and approval for the fiscal year ending September 30, 2018. The balanced budget for the General Government Funds represents $9,733,793 in proposed revenues, $10,384,725 in proposed expenditures, $2,947,050 in proposed other sources and $2,947,050 in proposed other uses. The balanced budget for the Employee Insurance Fund represents $1,034,000 in proposed contributions and $1,034,000 in proposed expenditures. The balanced budget for the Water/Wastewater Enterprise Fund represents $6,034,424 in proposed revenues, $6,748,414 in proposed expenditures, $393,811 in proposed other sources, $393,811 in proposed other uses. The City has experienced reduced growth in our sales tax revenues as of August of 2017. This is a trend that will most likely continue unless the City pursues other revenue sources, such as a Use tax and Public Safety Tax. Although not popular, the basis of such a tax is to protect the financial bottom line of the City in providing for current services to our community. Based on the past five years we expect the 2017/2018 fiscal year sales tax revenues to end the fiscal year approximately 1% above the prior fiscal year. It is the dedication and commitment of our Staff that allows our City to operate efficiently. We have budgeted for an across the board 1% COLA increase for all employees in the 2017/2018 fiscal year budget. Per recommendation from the City Council we will pursue appropriate pay scales for all departments to recognize our staff for their seniority. We continue to see expansion in our partnerships with the Neosho School District and Crowder College as our education resources grow and reach more students. As in past years we will utilize the Economic Development Sales Tax Fund and the Parks Sales Tax Fund to cover the Golf Course shortfall. Golf Course operations continue to improve and over the several years revenues could cover expenses (excluding the debt load). A City of Springs

The agreement between Alliance Water Resources and the City of Neosho continues as we move forward. The quality of drinking water, compliance with EPA and DNR standards for water and waste-water treatment, and maintaining proper costs for our citizens continues to be a priority. Beginning in the 2018 fiscal year our updated rates for both water and sewer will reverse the trend of shrinking revenues. As we move forward these rates will be reviewed annually and if necessary adjusted. This approach can avoid the large rate increase that occur when adjustments occur only intermittently. Directors will continue to monitor their operating costs as well as capital improvement projects. The economy requires that we be frugal, yet maintain the facilities and equipment assigned to our departments. As we enter this new fiscal we will continue to make improvements where the budget will allow. The debt of the City requires proper oversight and a responsibility to ensure that we service these debts accordingly. The City has a Standard & Poor s rating of A, which is equivalent to an A+ rating if we were to issue General Obligation debt. Receiving Standard & Poor s A ratings demonstrates the great strides and improvements the City has made financially and administratively over the past four years. Improvements to the City s infrastructure continue as we have completed year four of the seven year street improvement plan. Sales tax revenues will dictate any expansion of improvements. A healthy City Government requires a fair and respectful relationship between our City Council, Citizens, and Staff. By focusing on honesty and proper customer service we can provide the care and oversight that our citizens deserve. The City s overall financial position will continue to be monitored daily to ensure accountability and compliance. A 90-day reserve of the General Fund s projected expenditures and other financing uses would calculate to be $896,258 and the projected ending cash balance for the fund is expected to be $1,202,048. This would calculate to approximately a 120-day reserve. Respectfully, Dana Daniel Interim City Manager A City of Springs

TABLE OF CONTENTS Budget Message Budget Summary Personnel History Department Summaries - Government Funds General Administration and Non-Dept 7 City Clerk 10 Communications and Events 13 Lampo Community Center 16 Development Services 19 Recycle Center 22 Police 25 Municipal Court 30 Information Technology 33 Fleet Maintenance 36 Emergency Management 39 Human Resources 42 Airport 45 Fire Sales Tax 48 Drainage Sales Tax 51 Parks Sales Tax 54 Park Recreation 57 Street Sales Tax 59 Golf Course 62 Hotel/Motel Tax 65 Tax Incremental Financing 68 Auditorium Sales Tax 71 Senior Center Sales Tax 74 Economic Development Sales Tax 77 Street/Bridge Sales Tax 79 Police Donations 81 Abbott Brothers Trust 83 Morse Park Trust 84 Debt Service Funds Certificates of Participation, Series 2012A & 2012B 85 Special Obligation Bond Series 2013 86 Certificates of Participation, Series 2014A&B 87 Certificates of Participation, Series 2016A & 2016B 88 STAR Loan 89 PROPRIETARY FUNDS Employee Health Insurance 90 Water Administration 92 Wastewater 95 Meter Replacememt 98 Distribution & Maintenance 101 Filtration 104 TIF Debt 105 Water/Wastewater Debt 108 CAPITAL IMPROVEMENT PLAN 109 TRANSFERS 111

City of Neosho FY2018 Summary Schedules Revenues, Expenditures, and Changes in Fund Balance Appropriated Funds FY2018 General Fund Fire Drainage Parks Streets Hotel/Motel TIF Auditorium Senior Center Economic Development Street/ Bridge Golf Course Nonmajor Government Funds Total Government Funds Total City Wide REVENUES Taxes 3,701,503.00 597,080.46 358,409.64 537,614.46 1,363,102.64 86,500.00 164,204.20 448,011.54 149,337.18 298,674.36 298,626.42 8,003,063.90 8,003,063.90 Licenses & Permits 82,400.00 82,400.00 82,400.00 Intergovernmental 399,036.00 12,000.00 21,505.00 432,541.00 484,407.90 Charges For Services 240,800.00 125,500.00 73,500.00 20,500.00 390,700.00 851,000.00 6,817,057.00 Fines & Forfeitures 299,600.00 299,600.00 299,600.00 Misc 32,800.00 1,800.00 8,200.00 1,500.00 800.00 3,000.00 20.00 17,068.00 65,188.00 1,115,688.00 TOTAL REVENUES 4,756,139.00 734,580.46 360,209.64 619,314.46 1,364,602.64 87,300.00 167,204.20 468,511.54 149,357.18 298,674.36 298,626.42 390,700.00 38,573.00 9,733,792.90 16,802,216.80 EXPENDITURES Personnel 2,630,027.89 1,651,921.00 144,317.00 311,088.00 441,213.00 12,621.90 50,873.01 229,042.00 11,505.00 5,482,608.80 6,447,523.80 Services 442,158.00 64,000.00 22,500.00 533,000.00 14,800.00 5,200.00 16,500.00 700.00 1,098,858.00 2,827,808.50 Supplies 65,900.00 9,600.00 19,000.00 105,000.00 2,500.00 3,100.00 63,000.00 268,100.00 1,064,600.00 Maintenance 91,500.00 23,000.00 55,000.00 42,500.00 58,000.00 52,000.00 13,000.00 48,500.00 383,500.00 803,105.00 Other Operating Costs 380,938.00 72,000.00 5,000.00 68,300.00 194,800.00 50,000.00 151,866.90 48,950.00 30,720.00 72,600.00 25,175.00 1,100,349.90 3,650,974.40 Capital 325,711.00 111,000.00 135,500.00 45,000.00 50,000.00 7,000.00 10,000.00 684,211.00 1,081,211.00 Debt Service 72,939.17 1,294,157.80 1,367,096.97 2,291,916.06 TOTAL EXPENDITURES 3,936,234.89 2,004,460.17 339,817.00 508,388.00 1,382,013.00 50,000.00 151,866.90 130,871.90 109,893.01 439,642.00 1,331,537.80 10,384,724.66 18,167,138.76 Net Revenue Over (Under) Expenditures 819,904.11 (1,269,879.71) 20,392.64 110,926.46 (17,410.36) 37,300.00 15,337.31 337,639.64 39,464.17 298,674.36 298,626.42 (48,942.00) (1,292,964.80) (650,931.76) (1,364,921.96) OTHER SOURCES (USES) Other Sources 39,155.00 1,135,473.94135 56,981.00 15,000.00 7,540.00 00 398,741.92 92 1,294,157.80 157 2,947,049.66 3,340,860.66340 66 Other Uses 1,261,817.38 99,510.00 158,489.00 108,659.36 33,495.00 399,095.50 53,917.00 297,233.92 257,302.50 277,530.00 2,947,049.66 3,340,860.66 Net Sources Over (Under) Uses (1,222,662.38) 1,135,473.94 (99,510.00) (101,508.00) (108,659.36) (33,495.00) (384,095.50) (46,377.00) (297,233.92) (257,302.50) 121,211.92 1,294,157.80 NET CHANGE IN FUND BALANCE (402,758.27) (134,405.77) (79,117.36) 9,418.46 (126,069.72) 3,805.00 15,337.31 (46,455.86) (6,912.83) 1,440.44 41,323.92 72,269.92 1,193.00 (650,931.76) (1,364,921.96) ESTIMATED FUND BALANCE October 1, 2017 1,604,805.87 134,405.77 756,894.09 337,542.00 500,511.88 273,793.81 2,026,762.49 119,882.73 26,978.17 322,130.75 225,825.65 1,291,419.83 7,620,953.04 11,254,516.22 FUND BALANCE September 30, 2018 $ 1,202,047.60 $ $ 677,776.73 $ 346,960.46 $ 374,442.17 $ 277,598.81 $ 2,042,099.79 $ 73,426.87 $ 20,065.34 $ 323,571.19 $ 267,149.57 $ 72,269.92 $ 1,292,612.83 $ 6,970,021.28 $ 9,889,594.26 Days Recommended 90 60 60 60 60 60 60 60 60 60 60 60 Recommended Operating Reserve $ 896,257.56 $ 298,113.04 $ 33,586.36 $ 78,639.12 $ 219,782.96 $ 12,328.77 $ 237,083.89 $ 13,294.01 $ 18,064.60 $ 48,860.37 $ 65,048.38 $ 72,269.92 Days Available 120.71 1,210.81 264.72 102.22 1,350.98 516.80 331.40 66.65 397.34 246.42 60.00 1

City of Neosho FY2018 Summary Schedules Revenues, Expenditures, and Changes in Fund Balance Nonmajor Government Funds Appropriated Funds FY2018 Police Grants Police Donations Abbott Brothers Morse Park 2012 Series 2013 Series 2014 Series 2016 Series STAR Loan Total Nonmajor Government Funds REVENUES Taxes Licenses & Permits Intergovernmental 21,505.00 21,505.00 Charges For Services Fines & Forfeitures Misc 15,008.00 1,150.00 10.00 900.00 17,068.00 TOTAL REVENUES 21,505.00 15,008.00 1,150.00 10.00 900.00 38,573.00 EXPENDITURES Personnel 11,505.00 11,505.00 Services 700.00 700.00 Supplies Maintenance Other Operating Costs 10,000.00 15,000.00 175.00 25,175.00 Capital Debt Service 3,489.36 257,302.50 453,012.50 476,550.00 103,803.44 1,294,157.80 TOTAL EXPENDITURES 21,505.00 15,000.00 875.00 3,489.36 257,302.50 453,012.50 476,550.00 103,803.44 1,331,537.80 Net Revenue Over (Under) Expenditures 8.00 275.00 10.00 (3,489.36) (256,402.50) (453,012.50) (476,550.00) (103,803.44) (1,292,964.80) OTHER SOURCES (USES) Other Sources 3,489.36 257,302.50 453,012.50 476,550.00 103,803.44 1,294,157.80 Other Uses Net Sources Over (Under) Uses 3,489.36 257,302.50 453,012.50 476,550.00 103,803.44 1,294,157.80 NET CHANGE IN FUND BALANCE 8.00 275.00 10.00 900.00 1,193.00 ESTIMATED FUND BALANCE October 1, 2017 1,019.96 1,610.05 54,029.33 3,589.13 1,701.90 307,382.25 516,761.93 405,325.28 1,291,419.83 FUND BALANCE September 30, 2018 $ 1,019.96 $ 1,618.05 $ 54,304.33 $ 3,599.13 $ 1,701.90 $ 308,282.25 $ 516,761.93 $ 405,325.28 $ $ 1,292,612.83 Restricted Funds $ 26,700.23 $ 2,500.00 $ $ 294,179.84 Trustee Held Trustee Held Unrestricted Reserve $ 27,604.10 $ 1,099.13 $ 1,701.90 $ 14,102.41 Days Recommended 60 60 0 0 Recommended Operating Reserve $ 143.84 $0.00 $0.00 $0.00 Days Available 11,514.85 $0.00 $0.00 $0.00 2

City of Neosho FY2018 Summary Schedules Revenues, Expenditures, and Changes in Fund Balance Proprietary Funds Appropriated Funds FY2018 Employee Health Insurance Fund Water/Wastewater Fund Total Proprietary Funds REVENUES Taxes Licenses & Permits Intergovernmental 51,866.90 51,866.90 Charges For Services 5,966,057.00 5,966,057.00 Fines & Forfeitures Misc 1,034,000.00 16,500.00 1,050,500.00 TOTAL REVENUES 1,034,000.00 6,034,423.90 7,068,423.90 EXPENDITURES Personnel 964,915.00 964,915.00 Services 1,728,950.50 1,728,950.50 Supplies 796,500.00 796,500.00 Maintenance 419,605.00 419,605.00 Other Operating Costs 1,034,000.00 1,516,624.50 2,550,624.50 Capital 397,000.00 397,000.00 Debt Service 924,819.10 924,819.10 TOTAL EXPENDITURES 1,034,000.00 6,748,414.10 7,782,414.10 Net Revenue Over (Under) Expenditures (713,990.20) (713,990.20) OTHER SOURCES (USES) Other Sources 393,811.00 393,811.00 Other Uses 393,811.00 393,811.00 Net Sources Over (Under) Uses NET CHANGE IN FUND BALANCE (713,990.20) (713,990.20) ESTIMATED FUND BALANCE October 1, 2017 3,633,563.18 3,633,563.18 FUND BALANCE September 30, 2018 2,919,572.98 2,919,572.98 Restricted Funds 1,871,822.34 Unrestricted Reserve 1,047,750.64 Days Recommended 0 60 Recommended Operating Reserve $ $ 751,094.88 Days Available 83.70 3

Total Government Funding Sources Total Government Uses Services, $1,098,506.00, 10% Supplies, $268,100.00, 2% Capital, $684,211.00, 7% Debt Service, $1,360,746.97, 13% Maintenance, $383,500.00, 4% Taxes, $8,003,063.90, 46% Beginning Fund Balance, $7,620,953.04, 44% Misc, $65,188.00, 0% Licenses & Permits, $82,400.00, 0% Intergovernmental, $432,541.00, 3% Fines & Forfeitures, $299,600.00, 2% Charges For Services, $851,000.00, 5% Payroll, $5,482,960.80, 53% Other Operating, $1,106,699.90, 11% Total Proprietary Funding Sources Total Proprietary Uses Intergovernmental, Misc, $16,500.00, 0% $51,866.90, 0% Supplies, $796,500.00, 11% Capital, $397,000.00, 6% Debt Service, $924,819.10, 13% Charges For Services, $5,966,057.00, 62% Beginning Fund Balance, $3,633,563.18, 38% Maintenance, $419,605.00, 6% Services, $1,728,950.50, 24% Payroll, $964,915.00, 13% Other Operating, $1,910,435.50, 27% 4

Government Funds Cost by Category by Fiscal Year $14,000,000.00 $12,000,000.00 $10,000,000.00 $8,000,000.00 $6,000,000.00 $4,000,000.00 Debt Service Project/Construction Capital Vehicles Capital Improvement Other Uses Other Operating Utilities Fuel Maintenance Supplies Services Personnel $2,000,000.00 $ FY2016 Actual FY2017 Budget FY2018 Budget 5

FTE's Budgeted FY2009 FY2010 FY2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 General Admin 8.00 5.00 4.00 4.00 5.00 4.25 4.25 4.25 4.25 4.50 City Clerk 1.50 1.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Communucations and Events 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Lampo 0.00 0.00 0.00 0.00 0.00 0.13 0.13 0.25 0.25 0.25 Development Services 4.00 5.00 1.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Recycle Center 1.00 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Police 28.00 27.00 15.00 20.00 21.00 22.00 23.00 24.50 25.00 28.00 Municipal Court 2.00 2.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 IT 0.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Fleet Maintenance 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 HR 2.00 2.00 1.50 2.00 2.00 2.00 2.00 1.00 2.00 2.00 Airport 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Fire** 29.00 28.50 27.00 27.00 27.00 27.00 27.00 28.00 28.00 28.00 Drainage 0.00 0.00 0.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Parks 4.00 2.00 4.00 4.00 5.00 4.25 4.25 4.00 5.00 5.00 Parks Recreation 6.00 4.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Street 10.00 7.00 6.00 6.00 7.00 7.00 7.00 7.00 7.00 7.00 Golf Course* 0.00 0.00 0.00 0.00 0.00 3.00 3.00 3.00 3.00 3.00 Auditorium 1.00 1.00 0.00 0.00 0.00 0.13 0.13 0.25 0.25 0.25 Senior Center 1.00 1.00 1.00 1.00 1.00 1.25 1.25 1.25 1.25 1.25 Economic Development 2.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Water Admin 8.50 8.50 6.50 7.00 7.00 7.00 7.00 7.00 6.00 5.75 Wastewater*** 8.00 8.00 9.00 9.00 9.00 9.00 8.00 0.00 0.00 0.00 Meter Replacement 0.00 0.00 0.00 3.00 3.00 4.00 4.00 4.00 4.00 4.00 D&M 9.00 10.00 10.00 8.00 8.00 7.00 7.00 7.00 7.00 7.00 Filtration*** 5.00 5.00 5.00 5.00 5.00 4.00 4.00 0.00 0.00 0.00 Totals 133 124 98 110 114 116 116 106 107 110 *City contracted Golf Course Management out until FY14. **2011 started t out with 18 Fire. In May of 2011, the City received the SAFER grant allowing 9 more to be hired. ***In FY16 the City contracted Alliance Water Resources for Wastewater and Filtration 6

General Admin Dana Daniel Interim City Manager Ddaniel@Neoshomo.org This office conducts the overall administration of the City (as prescribed by the Neosho City Charter and Missouri Revised State Statutes), coordinates the activities of the City, and carries out all policies and actions of the the City Council. The Manager informs and advises Council on matters of concern to the City. The Manager coordinates the activities of all departments. Funding sources include a 1% sales tax, property tax, license & permit fees, charges for services, and fines & forfeitures. 4.5 FTE, $1711231 FY 2018 COST CHANGES General Admin has changed by -2% Increases Decreases Transfer to Other Funds $ (151,223.86) STAFFING Capital Improvements & FY2016 4.25 FTE Purchases FY2017 4.25 FTE FY2018 4.5 FTE Project Acquisition Cost Operating Cost General Admin Expense by Year $2,283,056.86 $1,946,628.72 $1,753,036.16 $1,711,230.94 FY2018 $140.49 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed General Admin Funding Sources General Admin Expense Taxes, $3,701,503.00, 69% Beginning Fund Balance, $1,604,805.87, 30% Supplies, $16,000.00, 1% Services, $144,800.00, 8% Utilities, $47,200.00, 3% Fuel, $275.00, 0% Miscellaneous, $20,000.00, 1% Other, $2,000.00, Payroll, $322,942.00, 19% Licenses & Permits, $32,000.00, 1% Misc, $3,900.00, 0% Other Uses, $1,158,013.94, 6 7

City of Neosho FY2018 General Admin Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance General Admin As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget General Admin Revenues 100-110-4010-110 Property Tax 383,617.15 400,000.00 374,496.43 374,496.43 400,000.00 100-110-4020-110 Financial Institution Tax 1,042.04 5,500.00 4,683.05 4,683.05 5,000.00 100-110-4030-110 1-Cent City Sales Tax 2,517,734.47 2,494,502.40 1,809,793.98 2,413,058.64 2,494,503.00 100-110-4050-110 Cigarette Tax 55,822.68 57,000.00 39,989.45 53,319.27 57,000.00 100-110-4100-110 Occupation Licenses 31,509.59 30,000.00 10,329.91 31,000.00 32,000.00 100-110-4130-110 Franchises 727,606.01 825,000.00 536,918.80 715,891.73 745,000.00 100-110-4140-110 Franchise Legal Settlements 0.50-53,370.31 53,370.31-100-110-4700-110 Interest Earned-General Fund 3,806.80 5,000.00 2,257.99 3,010.65 3,900.00 100-110-4790-110 Judgments 323.31 - - - - 100-110-4800-110 General Admin Miscellaneous 14.47-1,445.47 1,927.29-100-110-4820-110 General Admin Sale of Property 249.36 - - - - 100-110-4990-110 General Admin Donations - - 5,000.00 6,666.67 - Total General Admin Revenue $ 3,721,726.38 $ 3,817,002.40 $ 2,838,285.39 $ 3,657,424.04 $ 3,737,403.00 General Admin Expenses 100-110-5010-110 General Admin Salaries 195,769.15 211,167.36 150,587.49 200,783.32 237,849.00 100-110-5020-110 General Admin Overtime 2,386.40 3,000.00 391.32 521.76 1,200.00 100-110-5050-110 General Admin Cell Phone Allow 3,268.75 3,300.00 2,262.50 3,016.67 3,300.00 100-110-5170-110 General Admin Social Security 16,750.66 16,384.00 11,549.84 15,399.79 18,288.00 100-110-5180-110 General Admin Retirement 10,798.71 12,566.00 6,407.13 8,542.84 15,061.00 100-110-5190-110 General Admin Health Insurance 82,274.93 20,945.00 14,027.93 30,739.91 22,646.00 100-110-5210-110 General Admin Workers Comp. 3,507.68 536.00 537.58 716.77 598.00 100-110-5260-110 General Admin Prof. Service 44,669.52 35,000.00 35,615.17 47,486.89 110,000.00 100-110-5271-110 Master Bank Acct Fees 529.92 800.00 442.64 590.19 800.00 100-110-5272-110 Investement Acct. Bank Fees 877.51 900.00 694.28 925.71 1,000.00 100-110-5290-110 County Collector Fees 14,589.70 16,000.00 14,281.45 16,000.00 16,000.00 100-110-5300-110 General Admin Ins. & Bonds 24,703.00 15,000.00 14,092.45 15,000.00 16,000.00 100-110-5330-110 General Admin Equipment Maint. 378.28 1,000.00 - - 1,000.00 100-110-5360-110 General Admin Memb/Train/Trvl 9,188.82 6,000.00 887.90 1,183.87 6,000.00 100-110-5510-110 General Admin Office Expense 14,943.98 16,000.00 8,192.58 10,923.44 16,000.00 100-110-5530-110 General Admin Fuels/Lubricants 270.27 200.00 24.09 32.12 275.00 100-110-5700-110 General Admin Comp., Software 72.12 2,000.00 - - 2,000.00 100-999-5200-112 Unemployment Compensation 16,079.80 18,000.00 6,412.14 8,549.52 18,000.00 100-999-5320-112 City Hall Facility Maintenance 19,420.65 20,000.00 8,878.68 11,838.24 20,000.00 100-999-6300-112 City Hall Electricity 18,023.83 20,000.00 9,991.99 13,322.65 20,000.00 100-999-6310-112 City Hall Heating Fuels 2,082.06 5,000.00 2,084.54 2,779.39 5,000.00 100-999-6350-112 City Hall Phones 19,347.54 20,000.00 16,068.03 21,424.04 22,200.00 Total General Admin Expense $ 499,933.28 $ 443,798.36 $ 303,429.73 $ 409,777.11 $ 553,217.00 General Admin Other Sources 100-000-3300-000 Transfer from TIF to Tax Funds - 90,780.00 - - 100-000-3310-000 Transfer fm Hotel/Motel Admin 2,100.00 2,250.00 1,687.50 2,250.00 2,595.00 Total General Admin Other Sources $ 2,100.00 $ 93,030.00 $ 1,687.50 $ 2,250.00 $ 2,595.00 General Admin Other Uses 100-000-3200-000 Sales Tax to TIF 115,940.39 90,780.00 - - 100-000-3202-000 Transfer to Other Funds 4,402.17 - - - 100-000-3203-000 Transfer to Other Funds 20,000.00 - - - 7,540.00 100-000-3295-000 Tran to Auditorium fm General 90,885.70 26,848.95 20,136.69 26,848.95 15,000.00 100-000-3230-000 Transfer to Fire fm General 1,215,467.18 1,191,608.85 893,706.66 1,107,883.87 1,135,473.94 Total General Admin Other Uses $ 1,446,695.44 $ 1,309,237.80 $ 913,843.35 $ 1,134,732.82 $ 1,158,013.94 Change in Fund Balance (497,610.83) (138,172.23) 73,729.50 106,658.70 (402,758.27) General Admin Beginning Fund Balance"10/1/2017" $ 1,995,758.00 $ 1,498,147.17 $ 1,498,147.17 $ 1,498,147.17 $ 1,604,805.87 Total General Admin Funding Sources $ 6,724,581.88 $ 6,282,453.57 $ 5,036,198.26 $ 6,157,031.28 $ 6,400,099.87 Total General Admin Funding Uses $ 5,226,434.71 $ 4,922,478.63 $ 3,464,321.59 $ 4,552,225.41 $ 5,198,052.27 General Admin Ending Fund Balance"9/30/2018" $ 1,498,147.17 $ 1,359,974.94 $ 1,571,876.67 $ 1,604,805.87 $ 1,202,047.60 90-Day Reserve $ 896,257.56 8

General & Non Departmental Health Insurance Rate 4,161.82 Work Comp Rate 0.25% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance Custodian 1/4 0.25 6,010.81 6,312.90 City Manager 1 110,000.00 110,000.00 1200 City Attorney 1 42,032.38 42,452.70 1200 Events Director 1 47,500.00 47,975.00 900 Receptionist 1 20,800.00 21,008.00 License Clerk 1/4 0.25 10,100.00 4.50 226,343.19 237,848.61 3,300.00 Overtime 521.76 1,200.00 Part Time & Seasonal 0 Total Salaries 226,864.95 239,048.61 Department Request General Admin Funding Sources Amount Justification & Supporting Information 100-110-4010-110 Property Tax 400,000.00 100-110-4020-110 Financial Institution Tax 5,000.00 100-110-4030-110 1-Cent City Sales Tax 2,494,503.00 100-110-4050-110 Cigarette Tax 57,000.00 100-110-4100-110 Occupation Licenses 32,000.00 100-110-4130-110 Franchises 745,000.00 100-110-4140-110 Franchise Legal Settlements 100-110-4700-110 Interest Earned-General Fund 3,900.00 100-110-4790-110 Judgments 100-110-4800-110 100-110-4820-110 General Admin Miscellaneous General Admin Sale of Property 100-110-4990-110 General Admin Donations 3,737,403.00 General Admin Funding Uses Amount Justification & Supporting Information 100-110-5010-110 General Admin Salaries 237,849.00 100-110-5020-110 General Admin Overtime 1,200.00 100-110-5050-110 General Admin Cell Phone Allow 3,300.00 100-110-5170-110 General Admin Social Security 18,288.00 100-110-5180-110 General Admin Retirement 15,061.00 100-110-5190-110 General Admin Health Insurance 22,646.00 100-110-5210-110 General Admin Workers Comp. 598.00 100-110-5260-110 General Admin Prof. Service 110,000.00 100-110-5271-110 Master Bank Acct Fees 800.00 100-110-5272-110 Investement Acct. Bank Fees 1,000.00 100-110-5290-110 County Collector Fees 16,000.00 100-110-5300-110 General Admin Ins. & Bonds 16,000.00 100-110-5330-110 General Admin Equipment Maint. 1,000.00 100-110-5360-110 General Admin Memb/Train/Trvl 6,000.00 100-110-5510-110 General Admin Office Expense 16,000.00 100-110-5530-110 General Admin Fuels/Lubricants 275.00 100-110-5700-110 General Admin Comp., Software 2,000.00 100-999-5200-112 Unemployment Compensation 18,000.00 100-999-5320-112 City Hall Facility Maintenance 20,000.00 100-999-6300-112 City Hall Electricity 20,000.00 100-999-6310-112 City Hall Heating Fuels 5,000.00 100-999-6350-112 City Hall Phones 22,200.00 New Claims 553,217.00 9

City Clerk Rachel Holcomb City Clerk Rholcomb@Neoshomo.org This office provides administrative support for legislative services, records and information management, public information, and regulatory election services. Duties include preparation of agendas, meeting notices and minutes; maintenance of the City Code; administration of the appointment process to boards and commisions; maintenance and preservation of accurate Council records; oversight of the Records and Information Management Program; dissemination of public information; and the administration of elections 1 FTE, $79966 FY 2018 COST CHANGES STAFFING City Clerk has changed by FY2016 1 FTE 3% FY2017 1 FTE Increases Decreases FY2018 1 FTE Cell Phone Allowance Office Expense $ 900.00 $ 1,500.00 Health Insurance $ 1,475.00 Membership/Training $ 1,500.00 City Clerk Expense by Year $90,753.41 $68,706.10 $77,494.00 $79,966.00 FY2018 $6.57 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Services, $10,255.00, 13% City Clerk Expense Supplies, $1,000.00, 1% Payroll, $68,711.00, 86% 10

City of Neosho FY2018 City Clerk Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance City Clerk As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget City Clerk Revenues 100-111-4800-111 City Clerk Miscellaneous 88.89-24.04 32.05 - Total City Clerk Revenue $ 88.89 $ - $ 24.04 $ 32.05 $ - City Clerk Expenses 100-111-5010-111 Clerk Salaries 36,068.97 47,500.00 34,712.24 46,282.99 47,975.00 100-111-5020-111 Clerk Overtime 1,152.02 - - - - 100-111-5030-111 Clerk Part Time 4,090.00 1,500.00 950.00 1,500.00 1,500.00 100-111-5050-111 Clerk Cell Phone Allowance 225.00 - - - 900.00 100-111-5170-111 Clerk Social Security 3,160.36 3,749.00 2,728.11 3,637.48 3,785.00 100-111-5180-111 Clerk Retirement 1,227.42 3,468.00 2,534.03 3,378.71 3,023.00 100-111-5190-111 Clerk Health Insurance 5,842.46 4,929.00 3,564.00 6,993.59 6,404.00 100-111-5210-111 Clerk Workers Compensation 43.55 123.00 123.36 164.48 124.00 100-111-5260-111 Clerk Professional Services 4,954.12 5,000.00 4,595.51 5,000.00 5,000.00 100-111-5300-111 Clerk Insurance & Bonds 203.23 225.00 255.22 255.22 255.00 100-111-5360-111 Clerk Member/Train/Trvl 4,703.71 3,500.00 3,627.31 4,836.41 5,000.00 100-111-5430-111 Clerk Elections 4,498.96 5,000.00 2,054.88 2,739.84 5,000.00 100-111-5510-111 Clerk Office Expense 2,536.30 2,500.00 682.37 909.83 1,000.00 Total City Clerk Expense $ 68,706.10 $ 77,494.00 $ 55,827.03 $ 75,698.54 $ 79,966.00 EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (68,617.21) $ (77,494.00) $ (55,802.99) $ (75,666.49) $ (79,966.00) 11

City Clerk and Council Health Insurance Rate 4,161.82 Work Comp Rate 0.25% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance City Clerk 1 47,500.00 47,975.00 900 1.00 47,500.00 47,975.00 900.00 Position #1 300.00 Position #2 300.00 Position #3 300.00 Position #4 300.00 Position #5 300.00 Part Time & Seasonal 1,500.00 1,500.00 Total Salaries 49,000.00 49,475.00 Department Request General Admin Funding Sources Amount Justification & Supporting Information 100-111-4800-111 City Clerk Miscellaneous City Clerk Funding Uses Amount Justification & Supporting Information 100-111-5010-111 Clerk Salaries 47,975.00 100-111-5030-111 Clerk Part Time 1,500.00 100-111-5050-111 Cell Phone Allowance 900.00 100-111-5170-111 Clerk Social Security 3,785.00 100-111-5180-111 Clerk Retirement 3,023.00 100-111-5190-111 Clerk Health Insurance 6,404.00 100-111-5210-111 Clerk Workers Compensation 124.00 100-111-5260-111 Clerk Professional Services 5,000.00 100-111-5300-111 Clerk Insurance & Bonds 255.00 100-111-5360-111 Clerk Member/Train/Trvl 5,000.00 100-111-5430-111 Clerk Elections 5,000.00 100-111-5510-111 Clerk Office Expense 1,000.00 79,966.00 12

Communications & Events Paul Richardson Events Director Prichardson@Neoshomo.org This office serves to provide public awareness of all information and events within the City while keeping City Official's best intentions at the forefront of all marketing efforts. The marketing and information distributed is provided to further enhance the quality of life in Neosho. This office is also responsible for coordinating city sponsored events; booking City facilities; and managing the website and social media. 0 FTE, $75000 FY 2018 COST CHANGES STAFFING Communications & Events has changed by FY2016 0 FTE 1% FY2017 0 FTE Increases Decreases FY2018 0 FTE Marketing Plan Celebrate Neosho $ 24,000.00 $ (23,000.00) Communications & Events Expense by Year $74,655.05 $74,000.00 $75,000.00 FY2018 $6.16 $68,814.54 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed 13

City of Neosho FY2018 Communications & Events Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance Communications & Events As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Communications & Events Revenues 100-113-4470-750 Bluegrass & BBQ Revenue - - 1,837.00 1,837.00-100-113-4470-755 Celebrate Booth Fees 2,650.00 2,800.00 1,935.00 1,935.00 1,700.00 100-113-4470-756 Fall Festival Booth Fees 9,215.00 3,000.00 4,488.05 4,488.05 4,800.00 100-113-4471-756 Fall Festival Coaster Race - 100.00-100.00 100.00 100-113-4480-755 Celebrate Neosho Shirt Sales - 500.00 650.00 650.00 1,500.00 100-113-4481-755 Celebrate 5K Fees - 750.00 - - - 100-113-4990-755 Celebrate Neosho Sponsors 4,405.00 6,000.00 - - 12,000.00 100-113-4993-113 Advertising Revenue - - 7,500.00 7,500.00 24,000.00 Total Communications & Events Revenue $ 16,270.00 $ 13,150.00 $ 16,410.05 $ 16,510.05 $ 44,100.00 Communications & Events Expenses 100-113-6520-750 Bluegrass & BBQ 7,721.70 9,000.00 1,195.98 9,000.00 9,000.00 100-113-6520-755 Celebrate Neosho Expenses 53,636.38 50,000.00 45,475.95 50,000.00 27,000.00 100-113-6530-756 Fall Festival Expenses 13,296.97 15,000.00 7,035.03 15,000.00 15,000.00 New Marketing Expense 24,000.00 Total Communications & Events Expense $ 74,655.05 $ 74,000.00 $ 53,706.96 $ 74,000.00 $ 75,000.00 Communications & Funding Uses Other Sources 100-000-3355-000 Transfer to Gen Celebrate 40,900.00 39,950.00-39,950.00 11,800.00 100-000-3356-000 Transfer to Gen Fall Festival - 11,900.00 3,576.88 11,900.00 10,100.00 100-000-3357-000 Transfer to Gen Bluegrass BBQ 6,500.00 9,000.00-9,000.00 9,000.00 Total Communications & Events Other Sources $ 47,400.00 $ 60,850.00 $ 3,576.88 $ 60,850.00 $ 30,900.00 EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (10,985.05) $ - $ (33,720.03) $ 3,360.05 $ - 14

Communications & Events Department Request Communications & Events Funding Sources Amount Justification & Supporting Information 100-113-4470-750 100-113-4470-755 Bluegrass & BBQ Revenue Celebrate Booth Fees 1,700.00 100-113-4470-756 Fall Festival Booth Fees 4,800.00 100-113-4471-756 Fall Festival Coaster Race 100.00 100-113-4480-755 Celebrate Neosho Shirt Sales 1,500.00 100-113-4481-755 100-113-4990-755 Celebrate 5K Fees Celebrate Neosho Sponsors 12,000.00 100-113-4993-113 Advertising Revenue 24,000.00 44,100.00 Communications & Funding Uses Other Sources Amount Justification & Supporting Information 100-113-6520-750 Bluegrass & BBQ 9,000.00 100-113-6520-755 Celebrate Neosho Expenses 27,000.00 100-113-6530-756 Fall Festival Expenses 15,000.00 New Marketing Expense 24,000.00 Marketing Plan 75,000.00 15

Lampo Paul Richardson Events Director Prichardson@Neoshomo.org 0.25 FTE, $24919 FY 2018 COST CHANGES STAFFING Capital Improvements & Lampo has changed by FY2016 0.25 FTE Purchases 1% FY2017 0.25 FTE Increases Decreases FY2018 0.25 FTE Project Acquisition Cost Operating Cost COLA 502.24 Lampo Expense by Year $21,309.14 $19,445.09 $24,577.76 $24,919.00 FY2018 $2.05 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Lampo Expense Miscellaneous, $3,500.00, 14% Utilities, $9,200.00, 37% Payroll, $8,719.00, 35% Supplies, $1,600.00, 6% Services, $1,900.00, 8% 16

Lampo City of Neosho FY2018 Lampo Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Lampo Revenues 100-114-4500-114 Lampo Building Rental 14,113.75 12,000.00 12,575.00 16,766.67 14,000.00 Total Lampo Revenue $ 14,113.75 $ 12,000.00 $ 12,575.00 $ 16,766.67 $ 14,000.00 Lampo Expenses 100-114-5010-114 Lampo Salaries 3,975.97 6,010.76 4,329.43 5,772.57 6,313.00 100-114-5020-114 Lampo Overtime 265.00-127.86 170.48 200.00 100-114-5170-114 Lampo Social Security 324.37 460.00 340.98 454.64 499.00 100-114-5180-114 Lampo Retirement 307.67 439.00 325.05 433.40 411.00 100-114-5190-114 Lampo Health Insurance 1,510.88 1,233.00 890.91 1,187.88 1,041.00 100-114-5210-114 Lampo Workers Compensation 86.79 235.00 235.69 314.25 255.00 100-114-5260-114 Lampo Professional Services 509.50 500.00 200.00 266.67 500.00 100-114-5300-114 Lampo Insurance & Bonds 1,561.77 1,400.00 1,294.04 1,725.39 1,400.00 100-114-5320-114 Lampo Facility Maintenance 1,521.15 3,000.00 1,444.09 1,925.45 3,000.00 100-114-5330-114 Lampo Equipment Maintenance - 500.00 53.57 71.43 500.00 100-114-5590-114 Lampo General Supplies 1,735.00 1,600.00 1,376.29 1,835.05 1,600.00 100-114-6300-114 Lampo Electricity 5,957.10 5,700.00 2,277.18 3,036.24 5,700.00 100-114-6310-114 Lampo Heating Fuels 1,689.89 3,500.00 1,526.45 2,035.27 3,500.00 Total Lampo Expense $ 19,445.09 $ 24,577.76 $ 14,421.54 $ 19,228.72 $ 24,919.00 EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (5,331.34) $ (12,577.76) $ (1,846.54) $ (2,462.05) $ (10,919.00) 17

Lampo Community Center Health Insurance Rate 4,161.82 Work Comp Rate 3.90% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Custodian 1/4 0.25 6,010.81 6,312.90 Cell Phone Allowance 0.25 6,010.81 6,312.90 Overtime 170.48 200.00 Part Time & Seasonal Total Salaries 6,181.29 6,512.90 Department Request Lampo Funding Sources Amount Justification & Supporting Information 100-114-4500-114 Lampo Building Rental 14,000.00 14,000.00 Lampo Funding Uses Amount Justification & Supporting Information 100-114-5010-114 Lampo Salaries 6,313.00 100-114-5020-114 Lampo Overtime 200.00 100-114-5170-114 Lampo Social Security 499.00 100-114-5180-114 Lampo Retirement 411.00 100-114-5190-114 Lampo Health Insurance 1,041.00 100-114-5210-114 Lampo Workers Compensation 255.00 100-114-5260-114 Lampo Professional Services 500.00 100-114-5300-114 Lampo Insurance & Bonds 1,400.00 100-114-5320-114 Lampo Facility Maintenance 3,000.00 100-114-5330-114114 114 Lampo Equipment tmaintenance 500.00 100-114-5590-114 Lampo General Supplies 1,600.00 100-114-6300-114 Lampo Electricity 5,700.00 100-114-6310-114 Lampo Heating Fuels 3,500.00 24,919.00 18

Development Services Dana Daniel Interim City Manager/Development Director Ddaniel@Neoshomo.org The Development Office ensures all new development meets the needs of the present, without compromising the ability of furture generations to meet their own needs. Building Inspection Department is also responsible for enforcing building and public safety codes to protect the best interest of the public. This department issues building permits and reviews all commercial plans prior to building permit approval. 3 FTE, $225161 FY 2018 COST CHANGES Development Services has changed by 7% STAFFING Capital Improvements & FY2016 3 FTE Purchases FY2017 3 FTE FY2018 3 FTE Project Acquisition Cost Operating Cost Increases Decreases Moved ACO to Full Time Part Time Labor $ 18,000.00 $ (15,000.00) Employee Health Insurance $ 13,894.00 Development Services Expense by Year $449,313.30 FY2018 $18.49 $245,883.11 $209,759.39 $225,161.00 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Development Services Funding Sources Development Services Expense Misc, $200.00, 0% Services, $15,492.00, 7% Supplies, $25,000.00, 11% Fuel, $5,000.00, 2% Miscellaneous, $8,000.00, 4% Other, $1,000.00, 0% Licenses & Permits, $50,400.00, 100% Payroll, $170,669.00, 76% 19

Development Services City of Neosho FY2018 Development Services Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Development Services Revenues 100-115-4080-122 Animal Licenses 429.00 200.00 427.00 569.33 200.00 100-115-4120-115 Building Permits/Inspec. 44,353.92 40,000.00 78,981.86 85,000.00 50,000.00 100-115-4130-115 Sanitation Enforcement 46,276.35 40,000.00 17,264.59 23,019.45-100-115-4760-115 Insurance Proceeds 3,052.10 - - - - 100-115-4770-115 Planning & Zoning Fees 100.00 200.00 - - 200.00 100-115-4791-115 Code Enforcement Fees 150.00 - - - - 100-115-4800-115 Code Enforcement Miscellaneous 130.00-200.00 266.67-100-115-4800-122 Animal Control Miscellaneous 20.00 200.00 - - 200.00 100-115-4820-115 Sale of Property 64.07 - - - - Total Development Services Revenue $ 94,575.44 $ 80,600.00 $ 96,873.45 $ 108,855.45 $ 50,600.00 Development Services Expenses 100-115-5010-115 Bldg/Inspection Salaries 109,471.22 87,372.39 37,492.58 49,990.11 119,247.00 100-115-5020-115 Bldg/Inspection Overtime 1,829.81 2,000.00 871.45 1,161.93 1,500.00 100-115-5030-115 Development Services Part time 9,480.00 15,000.00 8,985.00 11,980.00-100-115-5050-115 Bldg/Inspection Cell Phone 1,515.00 1,620.00 637.50 850.00 1,620.00 100-115-5170-115 Bldg/Inspection Social Sec. 9,239.79 8,137.00 3,622.17 4,829.56 9,238.00 100-115-5180-115 Bldg/Inspection Retirement 8,188.09 6,524.00 2,748.23 3,664.31 7,608.00 100-115-5190-115 Bldg/Inspection Health Ins. 24,639.78 9,856.00 4,554.00 17,335.30 23,750.00 100-115-5210-115 Bldg/Inspection Workers Comp. 2,069.42 3,100.00 3,109.10 4,145.47 3,454.00 100-115-5220-115 Safety Coordination 582.60 1,000.00 995.04 1,326.72 3,500.00 100-115-5260-115 Bldg/Inspection Prof. Services 33,093.22 20,000.00 8,484.17 10,000.00 14,344.00 100-115-5300-115 Bldg/Inspection Ins. & Bonds 1,090.10 1,500.00 1,386.03 1,848.04 1,500.00 100-115-5330-115 Bldg/Inspection Equip Maint. 5,222.91 3,000.00 1,342.01 1,789.35 8,000.00 100-115-5360-115 Bldg/Inspection Mem/Train/Trvl 3,360.79 3,000.00 1,653.66 2,204.88 3,000.00 100-115-5380-115 Bldg/Inspection Uniforms 729.49 900.00 842.30 1,123.07 900.00 100-115-5510-115 Bldg/Inspection Office Expense 2,918.39 2,500.00 1,800.66 2,400.88 1,000.00 100-115-5530-115 Bldg/Inspection Fuels 2,795.02 5,000.00 2,143.38 2,857.84 5,000.00 100-115-5570-115 Bldg/Inspection Computer 1,250.00 1,250.00 1,250.00 1,666.67 1,000.00 100-115-5590-115 Bldg/Inspection Gen. Supplies 462.30 500.00 412.94 550.59 500.00 100-115-5590-122 ACO General Supplies 23,872.72 20,000.00 11,490.89 15,321.19 20,000.00 100-115-5790-115 Bldg/Inspections Capital Purch 2,877.46 8,000.00 5,295.00 7,060.00-100-115-8500-404 STP-3397 (404) Design 195.00 - - - - 100-115-8550-115 City Comprehensive Plan 1,000.00 9,500.00-9,500.00 - Total Development Services Expense $ 245,883.11 $ 209,759.39 $ 99,116.11 $ 151,605.89 $ 225,161.00 EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (151,307.67) $ (129,159.39) $ (2,242.66) $ (42,750.43) $ (174,561.00) 20

Development Health Insurance Rate 4,161.82 Work Comp Rate 5.12% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance Development Services Director 1 50,000.00 50,500.00 900 Building Inspector 1 37,373.18 37,746.91 360 ACO 1 31,000.00 31,000.00 360 3.00 118,373.18 119,246.91 1,620.00 Overtime 1,161.93 1,500.00 Part Time & Seasonal 15,000.00 Total Salaries 134,535.11 120,746.91 Department Request Development Services Funding Sources Amount Justification & Supporting Information 100-115-4080-122 Animal Licenses 200.00 100-115-4120-115 Building Permits/Inspec. 50,000.00 100-115-4130-115 100-115-4760-115 Sanitation Enforcement Insurance Proceeds 100-115-4770-115 Planning & Zoning Fees 200.00 100-115-4791-115 Code Enforcement Fees 100-115-4800-115 Franchise Legal Settlements 100-115-4800-122 Animal Control Miscellaneous 200.00 100-115-4820-115 Sale of Property 50,600.00 Development Services Funding Uses Amount Justification & Supporting Information 100-115-5010-115 Bldg/Inspection Salaries 119,247.00 100-115-5020-115 Bldg/Inspection Overtime 1,500.00 100-115-5030-115 Development Services Part time 100-115-5050-115 Bldg/Inspection Cell Phone 1,620.00 00 100-115-5170-115 Bldg/Inspection Social Sec. 9,238.00 100-115-5180-115 Bldg/Inspection Retirement 7,608.00 100-115-5190-115 Bldg/Inspection Health Ins. 23,750.00 100-115-5210-115 Bldg/Inspection Workers Comp. 3,454.00 100-115-5220-115 Safety Coordination 3,500.00 Annual Drivers License Checks and Wellness Checks 100-115-5260-115 Bldg/Inspection Prof. Services 14,344.00 100-115-5300-115 Bldg/Inspection Ins. & Bonds 1,500.00 100-115-5330-115 Bldg/Inspection Equip Maint. 8,000.00 100-115-5360-115 Bldg/Inspection Mem/Train/Trvl 3,000.00 100-115-5380-115 Bldg/Inspection Uniforms 900.00 100-115-5510-115 Bldg/Inspection Office Expense 1,000.00 100-115-5530-115 Bldg/Inspection Fuels 5,000.00 100-115-5570-115 Bldg/Inspection Computer 1,000.00 100-115-5590-115 Bldg/Inspection Gen. Supplies 500.00 100-115-5590-122 ACO General Supplies 20,000.00 100-115-5790-115 Bldg/Inspections Capital Purch 100-115-8500-404 STP 3397 (404) Design 100-115-8550-115 City Comprehensive Plan 225,161.00 21

Recycle Center Dana Daniel Interim City Manager/Development Director Ddaniel@Neoshomo.org 2 FTE, $113388 STAFFING Capital Improvements & FY 2018 COST CHANGES FY2016 2 FTE Purchases Recycle Center has changed by FY2017 2 FTE 0% FY2018 2 FTE Project Acquisition Cost Operating Cost Concrete Pads for $ 2,500.00 Increases Decreases Trailer & Fencing Recycle Center Expense by Year $145,118.90 $113,927.98 $113,388.00 $90,304.52 FY2018 $9.31 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Recycle Center Funding Sources Recycle Center Expense Charges For Services, $24,000.00, 35% Utilities, $10,900.00, 10% Supplies, $2,000.00, 2% Services, $8,900.00, 8% Capital Impr./Purchases, $2,500.00, 2% Fuel, $1,000.00, 1% Miscellaneous, $3,500.00, 3% Intergovernmental, $45,000.00, 65% Payroll, $84,588.00, 74% 22

Recycle Center City of Neosho FY2018 Recycle Center Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Recycle Center Revenues 100-118-4200-118 Region M Grant 39,528.53 25,000.00 23,603.85 31,471.80 45,000.00 100-118-4420-118 Recycle Center Sales 18,903.37 15,000.00 20,127.01 26,836.01 24,000.00 100-118-4820-118 Sale of Property 735.95 - - - Total Recycle Center Revenue $ 59,167.85 $ 40,000.00 $ 43,730.86 $ 58,307.81 $ 69,000.00 Recycle Center Expenses 100-118-5010-118 Recycle Center Salaries 43,167.72 43,734.98 29,087.37 38,783.16 44,173.00 100-118-5020-118 Recycle Center Overtime 687.06 700.00 1,345.20 1,793.60 2,000.00 100-118-5030-118 Recycle Center Part Time 13,188.50 13,900.00 9,584.95 12,779.93 13,900.00 100-118-5170-118 Recycle Center Social Sec. 4,363.71 4,463.00 3,061.45 4,081.93 4,596.00 100-118-5180-118 Recycle Center Retirement 2,646.48 3,244.00 2,208.36 2,944.48 2,909.00 100-118-5190-118 Recycle Center Health Ins. 15,847.81 9,857.00 6,282.00 15,000.00 11,594.00 100-118-5210-118 Recycle Center Workers Comp 1,338.96 3,000.00 3,008.81 4,011.75 4,716.00 100-118-5265-118 Shipping/Disposal - 7,200.00 4,380.34 5,840.45 7,000.00 100-118-5300-118 Recycle Center Ins. & Bonds 1,871.04 1,900.00 1,756.20 2,341.60 1,900.00 100-118-5320-118 Recycle Center Facility Maint. 1,166.29 2,000.00 1,404.41 1,872.55 2,000.00 100-118-5330-118 Recycle Center Equipment Maint 3,990.18 2,000.00 359.61 479.48 1,500.00 100-118-5380-118 Recycle Center Uniforms 389.85 700.00 84.67 112.89 700.00 100-118-5530-118 Recycle Center Fuels 295.30 1,000.00 443.11 590.81 1,000.00 100-118-5590-118 Recycle Center Gen. Supplies 7,737.38 2,000.00 1,048.67 1,398.23 2,000.00 100-118-5790-118 Recycle Ctr Capital Purchase 38,143.00 3,900.00 - - 2,500.00 100-118-6300-118 Recycle Center Electricity 1,937.10 2,200.00 1,223.54 1,631.39 2,000.00 100-118-6310-118 Recycle Center Heating Fuels 3,187.84 6,000.00 3,274.43 4,365.91 3,500.00 100-118-6350-118 Recycle Center Phones 5,160.68 6,129.00 4,063.61 5,418.15 5,400.00 Total Recycle Center Expense $ 145,118.90 $ 113,927.98 $ 72,616.73 $ 103,446.31 $ 113,388.00 EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (85,951.05) $ (73,927.98) $ (28,885.87) $ (45,138.49) $ (44,388.00) 23

Recycle Center Health Insurance Rate 4,161.82 Work Comp Rate 7.85% Retirement Rate 6.30% Payroll Detail FTE # FY2017 FY2018 Budgeted Cell Phone Allowance Recycle Attendant 1 17,485.52 17,660.38 Recycle Center Manager 1 26,249.60 26,512.10 360 0 2.00 43,735.12 44,172.47 360.00 Overtime 1,161.93 2,000.00 Part Time & Seasonal 12,779.93 13,900.00 Total Salaries 57,676.99 60,072.47 Department Request Recycle Center Funding Sources Amount Justification & Supporting Information 100-118-4200-118 Region M Grant 45,000.00 100-118-4420-118 Recycle Center Sales 24,000.00 100-118-4820-118 Sale of Property 69,000.00 Recycle Center Funding Uses Amount Justification & Supporting Information 100-118-5010-118 Recycle Center Salaries 44,173.00 100-118-5020-118 Recycle Center Overtime 2,000.00 100-118-5030-118 Recycle Center Part Time 13,900.00 100-118-5170-118 Recycle Center Social Sec. 4,596.00 100-118-5180-118 Recycle Center Retirement 2,909.00 100-118-5190-118 Recycle Center Health Ins. 11,594.00 100-118-5210-118 Recycle Center Workers Comp 4,716.00 100-118-5265-118 Shipping/Disposal 7,000.00 100-118-5300-118 Recycle Center Ins. & Bonds 1,900.00 100-118-5320-118 Recycle Center Facility Maint. 2,000.00 100-118-5330-118 Recycle Center Equipment Maint 1,500.00 100-118-5380-118 Recycle Center Uniforms 700.00 100-118-5530-118 Recycle Center Fuels 1,000.00 100-118-5590-118 Recycle Center Gen. Supplies 2,000.00 100-118-5790-118 Recycle Ctr Capital Purchase 2,500.00 Concrete pads for trailers and fencing 100-118-6300-118 Recycle Center Electricity 2,000.00 100-118-6310-118 Recycle Center Heating Fuels 3,500.00 100-118-6350-118 Recycle Center Phones 5,400.00 113,388.00 24

Police Department David Kennedy Chief of Police d.kennedy@neoshomo.org The Police Department is proactive in reducing crime and protecting lives and property and provides quality law enforcement to everyone living, working, and traveling through the community. The Police Department is also responsible for investigating reports of violations of the City's Code of Ordinances covering community standards, public nuisances, and conditions affecting public health, safety, and welfare in the City. The Police Department also facilitates the Neosho High School and Crowder College with Police Officers to enforce violations for on campus crimes. 28 FTE, $2068613 STAFFING Capital Improvements & FY 2018 COST CHANGES FY2016 24.5 FTE Purchases Police Department has changed by FY2017 25 FTE 7% FY2018 28 FTE Project Acquisition Cost Operating Cost Radios Lease Pmt 50,000.00 Increases Decreases RMS/CAD Lease 41,411.00 Increases in CDC $16,000 Fuel $5,000 Vehicles (2) 50,000.00 Increases in Office/General Codes Electricity $4,000 Facility Maintenance/Repairs $4,000 Phones/new system less lines Salary Increases $13,300 7,600.00 Capital $91,400 COLA $11,300 Health Insurance $24,000 Police Department Expense by Year Total $ 141,411.00 $1,926,335.53 $2,068,613.00 $1,726,781.22 $1,371,024.30 FY2018 $169.83 FY2015 Actual FY2016 Actual FY2017 Budgeted FY2018 Proposed Police Department Funding Sources Police Department Expense Misc, $28,700.00, 6% Charges For Services, $3,000.00, 0% Vehicle, $50,000.00, 2% Utilities, $19,500.00, 1% Capital Improvement/Purchases, $91,411.00, 4% Fuel, $45,000.00, 2% Supplies, $11,700.00, 1% Miscellaneous, $35,000.0, 2% Services, $174,159.00, 9% Other, $40,864.00, 2% Intergovernmental, $204,036.00, 40% Fines & Forfeitures, $278,100.00, 54% Payroll, $1,600,979.00, 77% 25

Police Department City of Neosho FY2018 Police Revenues, Expenditures, Other Sources and Uses, and Changes in Fund Balance As of Estimated Proposed FY2016 FY2017 6/30/2017 FY2017 FY2018 Account Account Name Actual Budget Actual Actual Budget Police Department Revenues 100-120-4205-120 MIRMA Grant - 8,745.00 5,370.00 7,160.00 11,864.00 100-120-4600-120 Court Fines 244,357.75 235,000.00 201,501.41 268,668.55 260,000.00 100-120-4610-120 Police Training Fees 5,039.59 6,000.00 4,394.65 5,859.53 6,000.00 100-120-4620-120 C. Victim's Compensation 686.12 900.00 533.51 711.35 700.00 100-120-4630-120 Recoupment Jail Fees 5,198.75 6,000.00 5,307.00 7,076.00 6,400.00 100-120-4640-120 Recoupment Arrest Fees 5,173.33 6,000.00 3,441.70 4,588.93 5,000.00 100-120-4760-120 Insurance Proceeds 372.61 4,697.00 4,696.24 4,696.24-100-120-4800-120 Law Enforcement Miscellaneous 2,458.69 4,000.00 3,204.00 4,272.00 4,700.00 100-120-4810-120 School Resource Ofcr 39,780.00 91,000.00 70,333.45 91,000.00 90,000.00 100-120-4810-121 School Resource Ofcr Crowder - 92,972.00 60,907.96 92,972.00 102,172.00 100-120-4820-120 Police Sale of Property 560.61 - - - - 100-120-4840-120 Security Detail Reimburse 2,966.25 4,000.00 2,003.75 2,671.67 3,000.00 100-120-4130-120 Sanitation Enforcement - - 16,251.71 21,668.95 24,000.00 Total Police Department Revenue $ 306,593.70 $ 459,314.00 $ 377,945.38 $ 511,345.21 $ 513,836.00 Police Department Expenses 100-120-5010-120 Police Dept Salaries 925,712.09 1,124,721.53 792,879.82 1,057,173.09 1,141,065.00 100-120-5020-120 Police Dept Overtime 65,063.88 70,000.00 54,426.94 72,569.25 75,000.00 100-120-5030-120 Police Dept Part Time 2,331.00 4,000.00 1,722.00 2,296.00 4,500.00 100-120-5050-120 Police Dept Cell Phone Allow. 5,675.00 8,700.00 5,450.00 7,266.67 8,700.00 100-120-5170-120 Police Dept Social Security 77,829.12 93,998.00 65,298.59 87,064.79 93,374.00 100-120-5180-120 Police Dept Retirement 49,494.67 47,765.00 31,450.70 41,934.27 59,588.00 100-120-5190-120 Police Dept Health Insurance 186,549.56 137,988.00 95,754.11 172,892.35 161,752.00 100-120-5210-120 Police Dept Workers Comp. 17,410.45 29,421.00 29,420.73 29,421.00 30,000.00 100-120-5260-120 Police Dept Prof. Services 39,538.24 45,000.00 34,484.16 45,978.88 24,159.00 100-120-5280-120 Central Dispatch 81,442.74 84,000.00 64,506.30 86,008.40 100,000.00 100-120-5300-120 Police Dept Insurance & Bonds 35,871.06 28,000.00 26,730.88 28,000.00 30,000.00 100-120-5320-120 Police Dept Facility Maint. 3,137.85 6,000.00 8,103.35 10,804.47 10,000.00 100-120-5330-120 Police Dept Equipment Maint 28,759.20 25,000.00 19,523.86 26,031.81 25,000.00 100-120-5360-120 Police Dept Member/Train/Trvl 13,166.89 15,000.00 10,782.37 15,000.00 15,000.00 100-120-5380-120 Police Dept Uniforms 11,558.62 9,558.00 9,681.27 11,000.00 12,000.00 100-120-5420-120 Police Care of Prisoners 13,830.00 20,000.00 10,500.00 14,000.00 20,000.00 100-120-5500-120 Investigation Account 986.73 1,000.00 7.65 10.20 1,000.00 100-120-5510-120 Police Dept Office Expense 3,522.68 4,000.00 2,054.79 2,739.72 5,000.00 100-120-5530-120 Police Dept Fuels/Lubricants 41,366.08 50,000.00 30,374.70 40,499.60 45,000.00 100-120-5540-120 Police Dept Chemicals - 200.00 - - 200.00 100-120-5590-120 Police Dept General Supplies 4,485.11 4,500.00 3,766.33 5,021.77 5,500.00 100-120-5700-120 Police Dept Comp., Software 3,981.09 11,659.00 11,656.76 15,542.35 4,000.00 100-120-5780-120 Law Enforcement Vehicles 72,000.00 45,000.00 45,078.10 45,078.10 50,000.00 100-120-6300-120 Police Dept Electricity 7,888.43 13,000.00 4,579.88 9,000.00 9,000.00 100-120-6310-120 Police Dept Heating Fuels 946.23 1,700.00 834.20 980.00 1,700.00 100-120-6350-120 Police Dept Phones 11,770.22 12,900.00 7,794.41 10,392.55 8,800.00 100-120-6390-120 Police Dept Minor Equipment 22,464.28 30,530.00 26,473.19 30,530.00 36,864.00 100-120-5790-120 Police Capital Purchases 91,411.00 Total Police Department Expense $ 1,726,781.22 $ 1,923,640.53 $ 1,393,335.09 $ 1,867,235.26 $ 2,068,613.00 Police Department Other Sources Total Police Department Other Uses $ - $ - $ - $ - $ - Police Department Other Uses 100-000-3224-000 Transfer to Police Grants - 2,695.00 2,547.06 2,695.00 - Total Police Department Other Uses $ - $ 2,695.00 $ 2,547.06 $ 2,695.00 $ - EXCESS (SHORTFALL) OF REVENUES OVER EXPENSES $ (1,420,187.52) $ (1,467,021.53) $ (1,017,936.77) $ (1,358,585.05) $ (1,554,777.00) 26