CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA

CITY OF WILLISTON, FLORIDA BUDGET HEARING AGENDA DATE: TUESDAY, SEPTEMBER 25, 2018 TIME: 6:50 P.M. PLACE: TEMPORARY WILLISTON CITY COUNCIL ROOM 427 WEST NOBLE AVENUE CALL TO ORDER ROLL CALL MEMBERS: Mayor Jerry Robinson President Nancy Wininger Vice-President Marguerite Robinson Councilman Charles Goodman Councilman Justin Head Councilman Elihu Ross OTHERS: City Manager Scott Lippmann City Clerk Fran Taylor City Attorney Fred Koberlein ITEM 1 RESOLUTION 2018-58 (SECOND PUBLIC HEARING): APPROVING THE FINAL MILLAGE RATE FOR FISCAL YEAR 2018-19 (pp 2 3) ITEM 2 RESOLUTION 2018-59 (SECOND PUBLIC HEARING): APPROVING THE FINAL BUDGET FOR FISCAL YEAR 2018-19 (pp 4 53) ITEM 3 PUBLIC PARTICIPATION ITEM 4 ADJOURNMENT Minutes of the City Council meeting may be obtained from the City Clerk s office. The minutes are recorded, but not transcribed verbatim. Persons requiring a verbatim transcript may make arrangements with the City Clerk to duplicate the recordings, or arrange to have a court reporter present at the meeting. The cost of duplication and/or court reporter will be borne by the requesting party. In accordance with Section 286.0105, Florida Statutes, notice is given that if a person wishes to appeal a decision made by the City Council with respect to any matter considered at this meeting they will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceeding is made, which record includes the testimony and evidence upon which the appeal is based. In accordance with Section 286.26, Florida Statutes, persons with disabilities needing special accommodations to participate in this meeting should contact the Mayor through the City Clerk s office no later than 5:00 P.M. on the day prior to the meeting.

Date: September 25, 2018 COUNCIL AGENDA ITEM TOPIC: RESOLUTION 2018-58: SETTING THE FINAL MILLAGE RATE FOR FISCAL YEAR 2018/19. BACKGROUND / DESCRIPTION: Within 2 to 5 days after the budget advertisement has been published, State law requires local government taxing authorities to hold a public hearing to adopt the final millage rate and budget. This hearing has been publicized per the statutory guidelines including advertising a notice of budget hearing (s. 200.065(3) (b), F.S.) along with an adjacent budget summary (s. 129.03(3) (b), F.S., (s. 200.065(3) (l), F.S.). At this hearing, the taxing authority will: 1) Discuss any percentage increase in millage from the rolled-back rate and the specific purposes for which the ad valorem tax revenues are being increased. 2) Allow the general public to speak and ask questions. 3) Adopt a final millage and budget. The following outlines the required format and exact wording, according to Section 200.065(2) (e)1, Florida Statutes, for the adoption of the final millage rate for the City: Step One: Introduce the tax issue: The City of Williston proposes to levy a millage rate of 6.25. This is a 10.97% increase from the rolled-back rate of 5.6323 mills." Step Two: Hear Public Comments regarding the proposed tax rate and budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. Step Three: Adopt the final millage: The City of Williston proposes to adopt a final millage rate of 6.25. LEGAL: REVIEW: Not Applicable: n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background RECOMMENDED ACTION: Adopt Resolution 2018-58 and the final millage rate for Fiscal Year 2018-2019, following the steps and wording as outlined above. COMMISSION ACTION: APPROVED DISAPPROVED

RESOLUTION NUMBER 2018-58 Final Millage Rate A RESOLUTION OF THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, ADOPTING A FINAL AD VALOREM TAX RATE FOR THE CITY OF WILLISTON, LEVY COUNTY, FLORIDA, FOR FISCAL YEAR 2018/2019; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 25, 2018, relating to the adoption of a final ad valorem tax rate; and WHEREAS, the gross taxable value of property within the City of Williston, Levy County, Florida, has been certified by the County Property Appraiser to the City of Williston as $101,431,814. NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL MILLAGE RATE. The Fiscal Year 2018-2019 final operating millage rate shall be 6.25 mills, which is a 10.97% increase from the rolled-back rate of 5.6323 mills. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 25th day of September 2018. PASSED AND ADOPTED this 25th day of September, 2018. CITY COUNCIL CITY OF WILLISTON, FLORIDA ATTEST: Nancy Wininger, President, City Council Frances V. Taylor, City Clerk

Date: September 25, 2018 COUNCIL AGENDA ITEM TOPIC: RESOLUTION 2018-59: ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2018-2019. BACKGROUND / DESCRIPTION: At the first public hearing on September 11, 2018, the Council adopted a tentative budget. This agenda item is the last step to adopt a final budget for Fiscal Year 2018-2019. The Budget Summary on the next page provides a breakdown of the total budgeted expenditures for Fiscal Year 2018-2019 by fund. Please note the Budget Summary lists all City funds including the Pension Trust Fund even though the resources in that fund cannot be used for City activities. The following outlines the required format and exact wording, according to Section 200.065(2) (e)1, Florida Statutes, for the adoption of the final budget for the City: Step One: Introduce the tentative budget: The City of Williston proposes to adopt a budget with total appropriated expenditures, expenses and reserves of $13,840,483 a 7.1% increase of the current year s adopted budget. The proposed budget with total appropriated expenditures, expenses and reserves is a 15.7% decrease than the current year s amended budget. The amended budget includes the cost for the City Hall Project. Step Two: Hear Public Comments regarding the tentative budget. The general public must be allowed to speak and to ask questions prior to the adoption of any measure by the governing body. Step Three: Adopt the tentative budget: The City of Williston proposes to adopt a final budget with total appropriated expenditures, expenses and reserves, of $13,840,483. Step Four: Close the public hearing. FISCAL IMPACTS: As outlined in the agenda background. LEGAL: REVIEW: Not Applicable _n/a Review and Approved: Date FISCAL IMPACTS: As outlined in the agenda background RECOMMENDED ACTION: Adopt resolution 2018-59 to adopt the final budget for Fiscal Year 2018-2019. COMMISSION ACTION: APPROVED DISAPPROVED

Date: September 25, 2018 COUNCIL AGENDA ITEM BUDGET SUMMARY: BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2018/2019 Millage Per $1000 General Fund - 6.25 Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Total Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes - 6.25 mills $ 618,100 $ - $ - $ - $ - $ - $ 618,100 Delinquent taxes 6,000 - - - - - 6,000 Tax incremental revenue - - 210,264 - - - 210,264 Other locally levied taxes 311,000 - - - - - 311,000 Utility service taxes 362,000 - - - - - 362,000 Fines & forfeitures 19,035 - - - - - 19,035 Franchise fees 95,230 - - - - - 95,230 Licenses, permits, and fees 64,250 - - - - - 64,250 Intergovernmental revenue 669,768 - - - - - 669,768 Grant Revenue 4,250 867,108 - - 778,750-1,650,108 Charges for services - 1,545,786-5,578,363 - - 7,124,149 Contributions, Income & Portfolio Additions - - - - - 470,342 470,342 Interest Income 12,000 1,600 200 15,000 - - 28,800 Miscellaneous revenues 46,669 20,360-97,627 - - 164,655 TOTAL SOURCES 2,208,302 2,434,854 210,464 5,690,990 778,750 470,342 11,793,701 Transfers in 690,000 - - - 415,750-1,105,750 Fund balances/reserves/net assets 21,754 107,869 460,410 351,000 - - 941,032 TOTAL REVENUES, TRANSFERS & BALANCES 2,920,055 2,542,722 670,874 6,041,990 1,194,500 470,342 13,840,483 EXPENDITURES General governmental services: 456,828 - - 175,566 - - 632,394 Public Safety: 1,897,206 - - - - - 1,897,206 Public Works 338,019 - - - - - 338,019 Other governmental services 32,471 - - - - - 32,471 Transportation - 2,542,722 - - - - 2,542,722 Community redevelopment 85,424-670,874 - - - 756,298 Debt service 33,480 - - 66,332 - - 99,813 Utilities services - - - 4,776,592 - - 4,776,592 Recreation Activities 11,877 - - - - - 11,877 Capital Improvement Program - - - - 1,194,500-1,194,500 Contributions, Income & Portfolio Reductions - - - - - 470,342 470,342 TOTAL EXPENDITURES 2,855,305 2,542,722 670,874 5,018,490 1,194,500 470,342 12,752,233 Transfers out 64,750 - - 1,023,500 - - 1,088,250 Fund balances/reserves/net assets - - - - - - - TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 470,342 $ 13,840,483 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

RESOLUTION NUMBER 2018-59 Final Budget A RESOLUTION OF THE CITY OF WILLISTON OF LEVY COUNTY, FLORIDA, ADOPTING THE FINAL BUDGET FOR THE FISCAL YEAR 2018-2019. WHEREAS, the City of Williston, Levy County, Florida, held a properly noticed public hearing on September 25th, 2018, relating to the final budget for Fiscal Year 2018-2019; and WHEREAS, the City of Williston, Levy County, Florida, approved Resolution 2018-59 adopting a final millage of 6.25 mills; and NOW, THEREFORE, BE IT RESOLVED by the City of Williston, Levy County, Florida, that: SECTION 1. APPROVAL OF FINAL BUDGET. The City Council of the City of Williston adopts the final budget for Fiscal Year 2018-2019 at $13,840,483 as specified in the total budget column in Exhibit A. SECTION 2. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption by the City Council. DULY PASSED and approved by the City Council of the City of Williston, Florida, on this 25th day of September 2018. PASSED AND ADOPTED this 25th day of September, 2018. ATTEST: CITY COUNCIL CITY OF WILLISTON, FLORIDA Frances V. Taylor, City Clerk Nancy Wininger, President, City Council Attachments: Exhibit A Fiscal Year 2018-19 Budget Summary

Exhibit A BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2018/2019 Millage Per $1000 General Fund - 6.25 Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Total Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes - 6.25 mills $ 618,100 $ - $ - $ - $ - $ - $ 618,100 Delinquent taxes 6,000 - - - - - 6,000 Tax incremental revenue - - 210,264 - - - 210,264 Other locally levied taxes 311,000 - - - - - 311,000 Utility service taxes 362,000 - - - - - 362,000 Fines & forfeitures 19,035 - - - - - 19,035 Franchise fees 95,230 - - - - - 95,230 Licenses, permits, and fees 64,250 - - - - - 64,250 Intergovernmental revenue 669,768 - - - - - 669,768 Grant Revenue 4,250 867,108 - - 778,750-1,650,108 Charges for services - 1,545,786-5,578,363 - - 7,124,149 Contributions, Income & Portfolio Additions - - - - - 470,342 470,342 Interest Income 12,000 1,600 200 15,000 - - 28,800 Miscellaneous revenues 46,669 20,360-97,627 - - 164,655 TOTAL SOURCES 2,208,302 2,434,854 210,464 5,690,990 778,750 470,342 11,793,701 Transfers in 690,000 - - - 415,750-1,105,750 Fund balances/reserves/net assets 21,754 107,869 460,410 351,000 - - 941,032 TOTAL REVENUES, TRANSFERS & BALANCES 2,920,055 2,542,722 670,874 6,041,990 1,194,500 470,342 13,840,483 EXPENDITURES General governmental services: 456,828 - - 175,566 - - 632,394 Public Safety: 1,897,206 - - - - - 1,897,206 Public Works 338,019 - - - - - 338,019 Other governmental services 32,471 - - - - - 32,471 Transportation - 2,542,722 - - - - 2,542,722 Community redevelopment 85,424-670,874 - - - 756,298 Debt service 33,480 - - 66,332 - - 99,813 Utilities services - - - 4,776,592 - - 4,776,592 Recreation Activities 11,877 - - - - - 11,877 Capital Improvement Program - - - - 1,194,500-1,194,500 Contributions, Income & Portfolio Reductions - - - - - 470,342 470,342 TOTAL EXPENDITURES 2,855,305 2,542,722 670,874 5,018,490 1,194,500 470,342 12,752,233 Transfers out 64,750 - - 1,023,500 - - 1,088,250 Fund balances/reserves/net assets - - - - - - - TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 470,342 $ 13,840,483 THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD

CITY OF WILLISTON Property Tax Analysis (FY2018/19) Comparison of Total Taxable Values (2017 vs. 2018) Category 2017 Taxable Values 2018 Taxable Values Change % Change Agricultural $790,988 $821,476 $30,488 3.9% Centrally Assessed $160,978 $177,082 $16,104 10.0% Commercial $28,996,674 $29,592,578 $595,904 2.1% Industrial $4,444,012 $4,464,159 $20,147 0.5% Institutional $5,412,876 $5,412,943 $67 0.0% Miscellaneous $3,685,941 $3,613,557 ($72,384) -2.0% Non-Agricultural Acreage $161,606 $162,996 $1,390 0.9% Residential - Single Family $30,003,602 $32,940,683 $2,937,081 9.8% Residential - Multi-Family $3,262,813 $3,291,740 $28,927 0.9% Residential - Mobile Homes $1,825,055 $2,026,598 $201,543 11.0% Residential - Vacant $5,314,093 $5,452,115 $138,022 2.6% Total $84,058,638 $87,955,927 $3,897,289 4.6% 2018 Average Taxable Values by Category Category 2018 Taxable Values % of Total Value # of Parcels Average Taxable Values Agricultural $821,476 0.9% 28 $29,338 Centrally Assessed $177,082 0.2% 1 $177,082 Commercial $29,592,578 33.6% 128 $231,192 Government $0 0.0% 63 $0 Industrial $4,464,159 5.1% 19 $234,956 Institutional $5,412,943 6.2% 49 $110,468 Miscellaneous $3,613,557 4.1% 14 $258,111 Non-Agricultural Acreage $162,996 0.2% 1 $162,996 Residential - Single Family $32,940,683 37.5% 774 $42,559 Residential - Multi-Family $3,291,740 3.7% 10 $329,174 Residential - Mobile Homes $2,026,598 2.3% 129 $15,710 Residential - Vacant $5,452,115 6.2% 330 $16,522 Total $87,955,927 100.0% 1,546 $1,608,108 Page 1 of 3

CITY OF WILLISTON Property Tax Analysis (FY2018/19) 2018 Proposed Property Taxes by Millage Rate Category 2018 Proposed Property Taxes 2017 Taxes (5.8627 mills) 5.8627 mills 6.00 mills 6.25 mills Agricultural $166 $172 $176 $183 Centrally Assessed $944 $1,038 $1,062 $1,107 Commercial $1,328 $1,355 $1,387 $1,445 Industrial $1,371 $1,377 $1,410 $1,468 Institutional $648 $648 $663 $690 Miscellaneous $1,544 $1,513 $1,549 $1,613 Non-Agricultural Acreage $947 $956 $978 $1,019 Residential - Single Family $227 $250 $255 $266 Residential - Multi-Family $1,913 $1,930 $1,975 $2,057 Residential - Mobile Homes $83 $92 $94 $98 Residential - Vacant $94 $97 $99 $103 Total $9,265 $9,428 $9,649 $10,051 Page 2 of 3

CITY OF WILLISTON Property Tax Analysis (FY2018/19) Millage Rate Impact (2018 vs. 2019) Description Assessed Value Of Home % Change Less: Homestead Exemption Adopted 2017/2018 Prior Year Millage Rage FY 2018/2019 Tentative Millage Rate $100,000 $105,716 $105,716 n/a 5.7% 5.7% $50,000 $50,000 $50,000 Net Taxable Value $50,000 $55,716 $55,716 Divided By $1,000 Multiplied By Millage Rate Calculated Property Tax Incr (Decr) Of Property Tax $50.00 $55.72 $55.72 5.8627 5.8627 6.25 $293 $327 $348 n/a $33.51 $55.09 % Increase 11.43% 18.79% Page 3 of 3

City of Williston Fiscal Year 2018/2019 Tentative Budget (Version Date: September 11, 2018)

Table of Contents Page # Budget Summary Budget Summary by Fund 1-2 Budget Comparison by Fund 3-4 Millage Rate Options 5 Team Count by Department 6 Budget by Fund General Fund 7-22 Airport Fund 23-24 Community Redevelopment Agency (CRA) Fund 25 Utility Fund 26-34 Capital Improvement Program (CIP) Funds 35-36 Other Supporting Schedules Staffing Plan (Listed By Department) 37-39 Capital Improvement Plan (Sorted By Department) 40-41

Budget Summary by Fund General Airport CRA Utility CIP FY2019 FY2018 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Total Expenditures by Type City Council $ 37,632 $ - $ - $ - $ - $ 37,632 $ 38,950-3.4% Administration City Clerk 22,070 - - - - 22,070 66,415-66.8% City Manager 33,874 16,937 11,291 50,811-112,913 108,089 4.5% City Administration 160,134 - - - - 160,134 98,415 62.7% Human Resources / IT 24,393 3,872 3,872 23,232-55,369-0.0% Special Events 13,300 - - - - 13,300 12,300 8.1% Library 8,082 - - - - 8,082 7,409 9.1% Legal Services 36,000 - - - - 36,000 36,000 0.0% Financial Services 43,188 30,849 27,764 52,443-154,244 141,154 9.3% Information Technology 29,534 2,695 1,976 7,669-41,875 34,820 20.3% Community Development Planning & Zoning 71,927 - - - - 71,927 37,934 89.6% Building & Permitting / Inspections 24,142 - - - - 24,142 22,452 7.5% Community Redevelopment 85,424-625,971 - - 711,395 420,080 69.3% Law Enforcement/Public Safety Administration 254,582 - - - - 254,582 256,901-0.9% Patrol 802,554 - - - - 802,554 679,946 18.0% Police Communication 223,840 - - - - 223,840 202,945 10.3% Fire 561,244 - - - - 561,244 395,128 42.0% Animal Control / Code Enforcement 55,281 - - - - 55,281 48,783 13.3% Crossing Guards 17,697 - - - - 17,697 32,845-46.1% Recreation/Athletics 11,877 - - - - 11,877 16,017-25.8% Airport Facility Operations - 1,526,943 - - - 1,526,943 756,519 101.8% Capital Projects - 957,108 - - - 957,108 308,285 210.5% Public Works / Utility Street Repair/Resurfacing 6,500 - - - - 6,500 2,500 160.0% Public Works Crew 221,580 - - - - 221,580 187,779 18.0% Public Works Operations 106,067 - - - - 106,067 114,597-7.4% Utility Administration - - - 92,222-92,222 71,743 28.5% Electric Services - - - 2,820,002-2,820,002 2,659,994 6.0% Gas Services - - - 416,352-416,352 415,183 0.3% Water Services - - - 370,497-370,497 366,744 1.0% Solid Waste Collection - - - 558,993-558,993 482,650 15.8% Sewer Collection - - - 194,172-194,172 146,956 32.1% Sewer Treatment - - - 243,693-243,693 221,901 9.8% Capital Projects/Equipment - - - - 1,194,500 1,194,500 2,736,874-56.4% Transfer to General Fund - - - 690,000-690,000 638,200 8.1% Transfer to Capital Improv. Fund 64,750 - - 333,500-398,250 1,241,865-67.9% Contingency 4,382 4,318-188,405-197,105 173,075 13.9% Total Expenditures $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370,142 $ 13,181,447 1.4% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 1

Budget Summary by Fund General Airport CRA Utility CIP FY2019 FY2018 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Total Revenue / Funding Sources Property Taxes $ 624,100 $ - $ 210,264 $ - $ - $ 834,364 703,919 18.5% Other Locally Levied Taxes 311,000 - - - - 311,000 216,094 43.9% Utility Billing - - - 5,578,363-5,578,363 5,168,680 7.9% Fuel Sales - 1,240,642 - - - 1,240,642 523,046 137.2% Rental & Leases - 305,144 - - - 305,144 238,000 28.2% Timber Sales - - - - - - 40,000-100.0% Public Service Taxes 362,000 - - - - 362,000 331,000 9.4% Franchise Fees 95,230 - - - - 95,230 96,250-1.1% Intergovernmental Revenues 669,768 - - - - 669,768 606,020 10.5% Fines & Forfeitures 19,035 - - - - 19,035 9,000 111.5% Licenses & Permits 64,250 - - - - 64,250 50,250 27.9% Miscellaneous 28,800 20,360-65,860-115,020 125,783-8.6% Sale of Fixed Assets - - - - - - 10,000-100.0% Interest Income 12,000 1,600 200 15,000-28,800 20,200 42.6% Grant 4,250 867,108 - - 778,750 1,650,108 1,438,709 14.7% Non-Operating/ Transfers 690,000 - - - 415,750 1,105,750 1,870,065-40.9% Other Sources / Loan Repayment 17,869 - - 31,767-49,635 320,000 n/a Use of Fund Balance/Retained Earnings 21,754 107,869 460,410 351,000-941,032 1,414,430 n/a Total Revenue/Funding Sources $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370,142 $ 13,181,447 1.4% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 2

Budget Comparison By Fund General Airport CRA Utility CIP Total Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2018 Budget $ 3,161,719 $ 1,760,537 $ 522,136 $ 7,286,939 $ 3,680,750 $ 16,412,082 Change in Property Taxes 73,322-4,102 - - 77,424 Change in Intergovernmental Revenue 28,024 - - - - 28,024 Change in Utility Billing - - - 160,592-160,592 Change in Grant Revenue - 415,723 - - 733,750 1,149,473 Change in Loans / Debt Proceeds - - - - (1,436,800) (1,436,800) Change in Transfers from GF/UF - - - - (1,773,200) (1,773,200) Change in estimated fuel revenue - 235,711 - - - 235,711 Change in Rental/Leases Revenue - 24,272 - - - 24,272 Change in Franchise Fees Revenue (12,020) - - - - (12,020) Increase in Public Service Taxes 22,400 - - - - 22,400 Change in interest income 6,216 1,200 (150) - - 7,266 Change in permitting revenue 4,000 - - - - 4,000 Change to Fund Balance /Retained Earnings (388,888) 107,869 144,786 (1,437,308) - (1,573,542) All other revenue changes 25,283 (2,590) - 31,767 (10,000) 44,459 FY2019 Budget $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370,142 - - - - - City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 3

Budget Comparison By Fund General Airport CRA Utility CIP Total Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2018 Budget $ 3,161,719 $ 1,760,537 $ 522,136 $ 7,286,939 $ 3,680,750 $ 16,412,082 Personnel Expenses Wage Increase 71,278 28,367 6,240 83,640-189,524 Staffing Changes / Adjustments (502) (6,190) 8,266 (22,407) - (20,832) Change in Special Events 875 - - - - 875 Change in retirement contribution % (23,771) (6,330) (1,394) (27,137) - (58,633) Change in retirement plan - Fire Dept. 3,625 - - - - 3,625 Change in Overtime 11,600 - - - - 11,600 Change for Insurance (Health / Life) (8,737) 2,845 919 (5,736) - (10,710) Subtotal 54,369 18,691 14,031 28,359-115,450 Operating Expenses Change in Insurance (Prop / GL / Liab / WC) 3,396 6,373 (27) 2,501-12,243 Change in Professional Services - - - - - - Change in Audit Fees - - - - - - Change in Rental/Leases - - - - - - Change in telephone expenses (3,547) - - - - (3,547) Change in material & supplies expenses - - 6,017 - - 6,017 Change in building maintenance 4,000 - - - - 4,000 Change in Vehicle Maintenance 5,000 - - - - 5,000 Change in Vehicle Fuel 3,500 - - - - 3,500 Change in Training expenses 2,475 - - - - 2,475 Change in IT Services / Software Maintenance (4,677) 2,695 1,976 (9,699) - (9,705) Change in Airport fuel purchases - 248,401 - - - 248,401 Change in Solid Waste services - - - 56,954-56,954 Change in Electricity Purchases - - - 23,038-23,038 Change in Gas Purchases - - - 21,199-21,199 Change to Contingency (11,335) (16,946) - 66,905-38,624 All other changes in operating expenses 8,664 (621) 1,578 (271) - 9,349 Subtotal 7,476 239,902 9,544 160,627-417,549 Capital Outlay Change in Capital Outlay / Projects - 505,723 125,163 - (2,486,250) (1,855,364) Change in transfer to CRA Fund 4,102 - - - - 4,102 Change in transfer to CIP Fund (345,892) - - (1,444,808) - (1,790,700) Subtotal (341,790) 505,723 125,163 (1,444,808) (2,486,250) (3,641,962) Debt Service Payments Loan Repayments 31,767 17,869 - - - 49,635 Change in Bank Loan Payments 6,515 - - 10,873-17,388 Subtotal 38,282 17,869-10,873-67,023 Net Adjustments (241,664) 782,185 148,737 (1,244,949) (2,486,250) (3,041,941) FY2019 Budget $ 2,920,055 $ 2,542,722 $ 670,874 $ 6,041,990 $ 1,194,500 $ 13,370,142 City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 4

Millage Rate Options Comparison of Taxable Values - (FY2018 vs FY2019) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY18 Final Taxable Values 95,947,250 2,127,468 n/a FY19 Preliminary Taxable Values 101,431,814 5,484,564 5.72% Comparison of of Millage Millage Rate Rate Options Options Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) % Over Roll Back Rate Roll Back Millage Rate 101,431,814 5.6323 571,294 8,784 Prior Year Millage Rate 101,431,814 5.8627 594,664 32,154 4.09% Other Millage Rates (option 1) 101,431,814 5.6323 571,294 8,784 0.00% Other Millage Rates (option 2) 101,431,814 6.0000 608,591 46,081 6.53% Other Millage Rates (option 3) 101,431,814 6.2500 633,949 71,439 10.97% Other Millage Rates (option 4) 101,431,814 6.5000 659,307 96,797 15.41% Preliminary Millage Rate 101,431,814 6.2500 633,949 71,439 10.97% Notes (1) Gross tax revenue does not include discounts taken for early payment. City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 5

Team Count By Department Department FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 Change City Council 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 - City Administration 10.0 7.0 7.0 7.0 7.0 9.5 9.0 9.0 - Police Department 24.5 25.0 26.0 25.0 25.0 24.0 24.0 25.0 1.0 Fire Department 31.0 28.0 28.0 28.0 28.0 28.0 28.0 28.0 - Public Works/Utilities 16.0 18.0 18.0 20.0 20.0 20.5 20.0 20.0 - Airport 4.0 3.0 4.0 4.0 5.0 5.0 5.0 5.0 - Total Personnel 91.5 87.0 89.0 90.0 91.0 93.0 92.0 93.0 1.0 City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 6

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 REVENUES/SOURCES 001-311-100 Ad valorem Property Taxes $ 528,036 $ 522,666 $ 544,778 $ 544,778 $ 618,100 13.5% 001-311-200 Delinquent Ad Valorem Taxes 6,000 12,790 6,000 17,712 6,000 0.0% 001-312-400 Local Option Tax: Gas 6C 70,383 70,543 70,011 82,368 86,000 22.8% 001-312-600 Local Govt Infrtr Tax - Discretionary 199,599 191,031 225,000 217,386 225,000 0.0% 001-314-100 Public Service Tax - Electricity 275,000 267,072 275,000 264,236 275,000 0.0% 001-314-300 Public Service Tax - Water 27,500 35,136 27,500 36,874 40,000 45.5% 001-314-400 Public Service Tax - Gas 35,000 27,310 35,000 39,953 40,000 14.3% 001-314-800 Public Service Tax - Propane 1,675 3,075 2,100 6,919 7,000 233.3% 001-315-000 Telecommunications Tax 87,601 85,167 88,477 83,570 88,000-0.5% 001-316-000 Business & Prof Occ Licenses 25,000 23,587 25,000 24,000 25,000 0.0% 001-322-110 Bldg Permits-Structural & Eq 25,000 31,495 35,000 38,673 39,000 11.4% 001-323-100 Franchise Fees - Electricity 48,000 47,931 52,000 50,657 52,000 0.0% 001-323-200 Franchise Fees - Telephone Pole Renta 2,230 2,230 2,230 991 2,230 0.0% 001-323-500 Franchise Fees - Cable TV Pole Rental 4,020 4,020 4,020 - - -100.0% 001-323-700 Franchise Fees - Solid Waste 49,000 40,814 49,000 40,838 41,000-16.3% 001-329-100 Animal Licenses/Misc. 250 505 250 291 250 0.0% 001-331-100 Fed Pymts In Lieu of Taxes 2,976 3,122 3,100 2,582 3,100 0.0% 001-334-200 State Grants - Public Safety 4,250 35,636 4,250 3,611 4,250 0.0% 001-335-120 State Revenue Sharing 95,498 96,965 97,305 97,305 98,000 0.7% 001-335-122 FL Revenue Sharing-8C Fuel 44,250 46,711 44,693 44,693 47,000 5.2% 001-335-140 Mobile Home Licenses Tax 2,500 2,682 2,500 3,002 3,000 20.0% 001-335-150 Alcoholic Beverage Licenses 1,200 1,335 1,300 1,237 1,300 0.0% 001-335-180 Local Govt 1/2 Cent Sales Tax 116,826 118,730 121,805 118,901 126,846 4.1% 001-335-290 FDOT - Traffic Signal Maintenance 9,074 44,314 14,652 15,046 16,500 12.6% 001-335-291 FDOT - Highway Lighting Maint. 29,755-29,755 30,556 32,000 7.5% 001-337-200 Crossing Guards Levy County 5,625 5,811 5,625 5,265 5,500-2.2% 001-338-115 County Fire Services 228,408 225,929 251,008 248,522 248,522-1.0% 001-338-116 Other Fire Services - 420 - - - n/a 001-341-900 Land Development Regulation Fees 5,000 3,348 5,000 13,117 9,000 80.0% 001-342-100 Pub Safety: Misc. Police Sve 2,500 2,398 2,500 2,141 2,500 0.0% 001-344-120 Rent - Building 4,200 3,600 4,200 3,600 3,600-14.3% 001-347-200 Parks Application Fee-Nonrefund 100-100 100 100 0.0% 001-347-300 Parks Use Fee 100-100 100 100 0.0% 001-351-100 Fines & Forfeitures 10,000 8,712 10,000 9,715 10,000 0.0% 001-351-101 Fines - Parking Violations (City) 35 469 35 35 35 0.0% 001-351-103 Court Fees - 250 500 500 500 0.0% 001-351-102 Code Enforcement Fees - - - 8,229 8,500 n/a 001-360-100 Miscellaneous Income 10,000 2,860 10,000 2,602 8,000-20.0% 001-360-200 Misc. Reimbursement Police Dept 100 1,467 500 500 500 0.0% 001-361-100 Interest Income 4,500 3,092 5,784 2,772 12,000 107.5% 001-364-000 Disposition of Fixed Assets - 2,578 - - - n/a City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 7

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 REVENUES/SOURCES (continued) 001-364-200 Disposition of Scrap Materials 1,000-1,000 1,000 1,000 0.0% 001-382-100 Utility Fund Contribution 638,200 638,200 690,000 690,000 690,000 0.0% 001-382-600 Loan Repayment - - - - 17,869 n/a 001-392-100 Sale of General Fixed Assets 1,000 7,000 1,500 1,500 1,500 0.0% 001-338-117 Insurance Claim Refund - 41,652-1,912 - n/a 001-366-000 Donations - 2,750 2,500 2,374 2,500 0.0% 001-384-000 Use of Fund Balance 124,914-410,642-21,754-94.7% TOTAL REVENUES/SOURCES 2,726,304 2,670,045 3,161,719 2,760,160 2,920,055-7.6% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 8

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES CITY COUNCIL 001-511-010-021 Payroll Taxes 1,278 1,264 1,278 1,253 1,278 0.0% 001-511-010-022 Retirement 1,500 1,500 1,500 1,500 1,500 0.0% 001-511-010-024 Worker's Compensation 355 355 365 365 362-0.9% 001-511-010-111 Executive Salaries 15,600 15,400 15,600 15,257 15,600 0.0% 001-511-010-113 Other Salaries & Wages - Poll 1,100-1,100-1,100 0.0% Total Personal Services 19,832 18,518 19,843 18,375 19,839 0.0% 001-511-030-031 Professional Services 900 77 900 163 750-16.7% 001-511-030-034 Other Contractual Services 1,000 1,144 1,000 795 1,000 0.0% 001-511-030-040 Travel & Per Diem 1,000 1,445 1,000 1,046 1,000 0.0% 001-511-030-041 Telephone 560 480 560 411 560 0.0% 001-511-030-042 Postage 600 281 600 163 500-16.7% 001-511-030-045 Insurance 7,485 7,427 6,649 5,911 7,233 8.8% 001-511-030-154 Dues & Subscriptions 1,000 667 1,000 1,331 1,000 0.0% 001-511-030-248 Advertising 2,500 322 2,500 3,118 3,250 30.0% 001-511-030-254 Training & Seminars 1,000 419 1,000 506 1,000 0.0% 001-511-030-352 Operating Supplies 1,500 2,420 1,500 1,500 1,500 0.0% Total Operating Expenditures 17,545 14,682 16,709 14,943 17,793 6.5% TOTAL CITY COUNCIL 37,377 33,201 36,552 33,318 37,632 3.0% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 9

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) LEGAL SERVICES 001-514-030-031 Professional Services - City Attorney 34,000 32,632 34,000 33,009 35,000 2.9% 001-514-030-033 Professional Services - Other Legal 2,000-2,000-1,000-50.0% TOTAL LEGAL SERVICES 36,000 32,632 36,000 33,009 36,000 0.0% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 10

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) ADMINISTRATION 001-513-010-014 Overtime 500 175 500 1,114 500 0.0% 001-513-010-021 Payroll Taxes 7,297 7,132 7,297 7,837 5,248-28.1% 001-513-010-022 Retirement 7,790 8,251 10,192 11,065 4,299-57.8% 001-513-010-023 Life & Health Insurance 13,629 17,038 15,194 21,382 9,898-34.9% 001-513-010-024 Worker's Compensation 2,156 2,157 2,220 2,220 1,579-28.9% 001-513-010-025 Drug Testing 150 38 150 38 150 0.0% 001-513-010-025-1 Unemployment Compensation 1,200-1,200-1,000-16.7% 001-513-010-112 Salaries & Wages 94,885 101,745 94,891 106,794 68,095-28.2% Total Personal Services 127,606 136,536 131,644 150,450 90,768-31.1% 001-513-030-032 Auditing Fees 8,050 9,109 8,050 8,050 9,200 14.3% 001-513-030-034 Other Contractual Services 15,958 18,638 15,958 15,958 13,584-14.9% 001-513-030-036 Financial Services 42,346 40,118 43,617 44,414 43,188-1.0% 001-513-030-037 Information Technology Services 3,698 10,904 10,000 7,839 6,793-32.1% 001-513-030-085 Software Maintenance - - - - 2,157 n/a 001-513-030-040 Travel & Per Diem 1,300 4,701 3,000 3,000 3,000 0.0% 001-513-030-041 Telephone 12,000 11,729 12,000 6,586 9,000-25.0% 001-513-030-042 Postage 2,500 1,785 2,500 2,851 2,500 0.0% 001-513-030-043 Utility Services 7,500 7,525 7,500 5,079 7,000-6.7% 001-513-030-045 Insurance - Other 3,853 3,823 3,423 3,043 3,724 8.8% 001-513-030-051 Office Supplies - 1,486-1,354 - n/a 001-513-030-146 Repairs & Maintenance 100 1,547 100 40 100 0.0% 001-513-030-154 Dues & Subscriptions 1,775 1,679 1,775 1,775 1,775 0.0% 001-513-030-246 Building Maintenance 9,000 18,975 9,000 9,000 9,000 0.0% 001-513-030-248 Advertising & Promotions 4,500 9,327 4,500 4,500 4,500 0.0% 001-513-030-249 Miscellaneous Expense 5,000 11,553 5,000 10,898 5,000 0.0% 001-513-030-254 Training-Schools & Seminars 1,500 207 1,500 1,326 1,500 0.0% 001-513-030-352 Materials & Supplies 13,000 13,238 13,000 15,891 13,000 0.0% Total Operating Expenditures 132,081 166,343 140,923 141,604 135,022-4.2% 001-513-090-093 Interest Expense - City Hall - - - - 17,716 n/a 001-513-090-094 Debt Service - City Hall - - - - 18,084 n/a 001-513-090-095 Debt Service - Repayment - - - - 21,667 n/a Total Debt Service - - - - 57,466 n/a TOTAL ADMINISTRATION 259,687 302,879 272,567 292,054 283,255 3.9% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 11

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) PLANNING & ZONING 001-515-010-014 Overtime - 2 - - 1,500 n/a 001-515-010-021 Payroll Taxes 2,096 1,840 2,114 2,063 3,451 63.2% 001-515-010-022 Retirement 1,884 1,679 2,715 2,671 872-67.9% 001-515-010-023 Life & Health Insurance 5,296 4,258 5,585 5,807 7,522 34.7% 001-515-010-024 Worker's Compensation 623 623 647 647 1,011 56.3% 001-515-010-112 Salaries & Wages 27,400 24,184 27,640 27,040 43,606 57.8% Total Personal Services 37,298 32,586 38,702 38,227 57,962 49.8% 001-515-030-031 Professional Serv Comp Plan 5,000 18,750 5,000 5,000 5,000 0.0% 001-515-030-034 Contractual Services 2,000 8,335 4,000 4,000 4,000 0.0% 001-515-030-042 Postage 375 201 375 116 375 0.0% 001-515-030-051 Office Supplies 500 173 500-500 0.0% 001-515-030-154 Dues & Subscriptions 712 305 712 120 712 0.0% 001-515-030-248 Advertising 250 256 250 299 250 0.0% 001-515-030-040 Travel & Per Diem 2,175 748 2,175 1,000 2,900 33.4% 001-515-030-254 Training Schools & Seminars 1,975 892 1,975 943 1,975 0.0% 001-515-030-352 Materials & Supplies 2,125 3,007 2,125 3,569 2,125 0.0% Total Operating Expenditures 15,112 32,666 17,112 15,047 17,837 4.2% TOTAL PLANNING & ZONING 52,410 65,252 55,813 53,274 75,799 35.8% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 12

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) BUILDING PERMITS 001-524-010-014 Overtime - 30-2 - n/a 001-524-010-021 Payroll Taxes 369 332 94 93 119 26.3% 001-524-010-022 Retirement 331 212 121 121 31-74.2% 001-524-010-023 Life & Health Insurance 1,168 867 411 407 396-3.6% 001-524-010-024 Worker's Compensation 110 110 29 29 36 25.2% 001-524-010-112 Salaries & Wages 4,819 3,063 1,234 1,229 1,559 26.3% 001-524-010-113 Other Salaries & Wages - 1,316 - - - n/a Total Personal Services 6,797 5,928 1,889 1,881 2,142 13.4% 001-524-030-034 Other Contractual Services 17,600 27,239 22,000 16,950 22,000 0.0% Total Operating Expenditures 17,600 27,239 22,000 16,950 22,000 0.0% TOTAL BUILDING PERMITS 24,397 33,167 23,889 18,831 24,142 1.1% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 13

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) POLICE DEPARTMENT 001-521-010-014 Overtime 7,000 9,229 7,000 11,306 10,000 42.9% 001-521-010-016 Holiday Pay 14,000 15,132 14,000 18,423 14,000 0.0% 001-521-010-017 Overtime- Special Events 2,000 3,722 5,375 6,697 6,000 11.6% 001-521-010-015 Special Pay 12,420 10,405 13,980 9,334 12,420-11.2% 001-521-010-021 Payroll Taxes 46,175 47,845 47,005 45,192 51,299 9.1% 001-521-010-022 Retirement 92,793 93,770 96,057 95,238 98,255 2.3% 001-521-010-023 Life & Health Insurance 93,845 86,391 98,967 86,158 95,413-3.6% 001-521-010-024 Worker's Compensation 12,913 12,913 13,432 13,583 14,564 8.4% 001-521-010-025 Drug Testing 500 1,161 900 1,510 900 0.0% 001-521-010-025-2 Preemployment Screening - - - - 1,000 n/a 001-521-010-025-1 Unemployment Compensation 500-500 - 500 0.0% 001-521-010-112 Salaries & Wages 568,181 589,644 574,096 555,796 628,156 9.4% Total Personal Services 850,327 870,214 871,313 843,238 932,508 7.0% 001-521-030-031 Professional Services 1,500 2,925 2,388 4,873 2,388 0.0% 001-521-030-034 Other Contractual Services 10,600 10,597 10,600 4,914 10,600 0.0% 001-521-030-037 Information Technology Services 7,397 7,107 3,698 7,375 5,234 41.5% 001-521-030-038 Software Maintenace - - 8,332 8,743 3,232-61.2% 001-521-030-035 Investigations 500 479 500 100 500 0.0% 001-521-030-040 Travel & Per Diem 750 28 750-750 0.0% 001-521-030-041 Telephone 10,000 7,794 6,000 7,162 6,000 0.0% 001-521-030-042 Postage 500 307 500 486 500 0.0% 001-521-030-043 Utility Services 6,000 6,034 6,000 4,951 6,000 0.0% 001-521-030-045 Insurance - Other 27,215 26,864 24,226 22,297 26,366 8.8% 001-521-030-047 Printing & Binding 1,000 873 1,500 960 1,500 0.0% 001-521-030-051 Office Supplies 1,000 333 1,000 46 1,000 0.0% 001-521-030-146 Repairs & Maintenance (Equipment) 1,500 47 1,500 187 1,500 0.0% 001-521-030-154 Dues & Subscriptions 500 1,784 500-500 0.0% 001-521-030-246 Building Maintenance 3,000 3,984 3,000 3,681 5,000 66.7% 001-521-030-249 Miscellaneous Expense 1,000 5,141 2,000 2,759 4,000 100.0% 001-521-030-254 Training-Schools & Seminars 4,000 949 4,000-4,000 0.0% 001-521-030-346 Vehicle Repairs & Maintenance 20,000 26,077 20,000 28,701 25,000 25.0% 001-521-030-352 Materials & Supplies 8,500 8,575 8,500 12,598 8,500 0.0% 001-521-030-452 Vehicle Fuel 21,500 27,789 25,000 28,958 29,000 16.0% 001-521-030-353 Police Education Material - - - - 1,000 n/a 001-521-030-247 Generator Maintenance - - - - 2,000 n/a 001-521-030-752 Uniforms 5,500 5,347 5,500 1,811 5,500 0.0% Total Operating Expenditures 131,962 143,032 135,495 140,602 150,070 10.8% TOTAL POLICE DEPARTMENT 982,289 1,013,246 1,006,807 983,840 1,082,577 7.5% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 14

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) POLICE COMMUNICATIONS 001-529-010-014 Overtime 4,000 7,359 4,000 7,922 6,500 62.5% 001-529-010-016 Holiday Pay 5,000 6,662 5,000 7,811 5,000 0.0% 001-529-010-017 Overtime - Special Events 250 84 250-500 100.0% 001-529-010-021 Payroll Taxes 12,172 12,153 12,760 12,044 13,243 3.8% 001-529-010-022 Retirement 7,432 6,618 12,399 10,640 2,601-79.0% 001-529-010-023 Life & Health Insurance 23,511 26,640 24,783 32,613 23,898-3.6% 001-529-010-024 Worker's Compensation 3,406 3,406 3,686 3,686 3,735 1.3% 001-529-010-025 Drug Testing 100 26 250 206 250 0.0% 001-529-010-112 Salaries & Wages 149,863 146,211 157,549 143,621 161,113 2.3% Total Personal Services 205,734 209,159 220,678 218,542 216,840-1.7% 001-529-030-034 Other Contractual Services 500 40 500 500 500 0.0% 001-529-030-085 Software Maintenace - - - - 2,550 n/a 001-529-030-146 Repairs & Maintenance 250-250 250 250 0.0% 001-529-030-040 Travel & Per Diem - - 750-750 0.0% 001-529-030-254 Training-Schools & Seminars 750 850 750-1,500 100.0% 001-529-030-352 Materials & Supplies 1,000 986 1,500 594 1,000-33.3% 001-529-030-752 Uniforms 250 135 450 34 450 0.0% Total Operating Expenditures 2,750 2,011 4,200 1,379 7,000 66.7% TOTAL POLICE COMMUNICATIONS 208,484 211,170 224,878 219,921 223,840-0.5% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 15

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT 001-562-010-014 Overtime 500 3,646 500 1,286 1,000 100.0% 001-562-010-017 Overtime-Special Events 500 433 750 578 750 0.0% 001-562-010-016 Holiday Pay 250 382 250 460 350 40.0% 001-562-010-021 Payroll Taxes 2,791 3,478 3,062 1,935 3,179 3.8% 001-562-010-022 Retirement 2,068 2,176 3,246 3,149 681-79.0% 001-562-010-023 Life & Health Insurance 74 115 72 70 72 0.0% 001-562-010-024 Worker's Comp 801 801 902 902 915 1.5% 001-562-010-025 Drug Testing 100 210 100-100 0.0% 001-562-010-112 Salaries & Wages 35,232 33,002 38,532 36,594 39,452 2.4% Total Personal Services 42,315 44,242 47,414 44,974 46,499-1.9% 001-562-030-043-2 Utilities 2,300 1,471 2,300 2,757 2,300 0.0% 001-562-030-041 Telephone 650 304 650 223 650 0.0% 001-562-030-045 Insurance - Other 2,310 2,292 2,052 1,824 2,232 8.8% 001-562-030-346 Vehicle Repairs & Maintenance 1,000 30 1,000 2,379 1,000 0.0% 001-562-030-352 Materials & Supplies 750 819 750 1,073 1,000 33.3% 001-562-030-452 Vehicle Fuel 1,805 2,010 2,100 1,541 1,600-23.8% Total Operating Expenditures 8,815 6,927 8,852 9,798 8,782-0.8% TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 51,130 51,169 56,266 54,772 55,281-1.8% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 16

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) FIRE DEPARTMENT 001-522-010-017 Overtime - Special Events 1,000-1,000 1,000 1,000 0.0% 001-522-010-021 Payroll Taxes 21,007 23,584 23,332 20,377 23,533 0.9% 001-522-010-022 Retirement 59,733 57,887 69,009 59,617 72,439 5.0% 001-522-010-024 Worker's Compensation 6,218 6,218 7,025 7,025 7,109 1.2% 001-522-010-025 Drug Testing/Physicals 750 1,196 750 1,971 750 0.0% 001-522-010-023 Life & Health Insurance 3,115 3,780 3,285 3,253 1,980-39.7% 001-522-010-112 Salaries & Wages 273,605 308,488 303,992 288,766 306,621 0.9% Total Personal Services 365,429 401,153 408,393 382,010 413,432 1.2% 001-522-030-034 Other Contractual Services - 1,066 1,000 1,277 1,000 0.0% 001-522-030-037 Information Technology Services 7,397 6,378 7,397 8,788 2,234-69.8% 001-529-030-085 Software Maintenace - - - - 2,550 n/a 001-522-030-040 Travel 1,000 367 1,000-1,000 0.0% 001-522-030-041 Telephone 1,968 2,045 3,768 1,913 3,768 0.0% 001-522-030-042 Postage 400 218 400 157 400 0.0% 001-522-030-043 Utility Services 6,000 6,034 6,000 4,951 6,000 0.0% 001-522-030-255 Fire Prevention Education 1,000 187 1,000-1,000 0.0% 001-522-030-045 Insurance - Other 11,029 10,803 9,847 9,514 10,724 8.9% 001-522-030-051 Office Supplies 1,200 300 1,200-1,200 0.0% 001-522-030-146 Maintenance Of Equipment 6,000 2,324 6,000 1,234 6,000 0.0% 001-522-030-147 Equipment Inspection 2,500 669 2,500 2,597 2,500 0.0% 001-522-030-154 Dues & Subscriptions 3,500 2,399 5,700 2,788 5,700 0.0% 001-522-030-246 Building Maintenance 2,000 625 2,000 756 5,000 150.0% 001-522-030-249 Miscellaneous Expense 2,000 3,407 2,000 4,685 2,000 0.0% 001-522-030-254 Training-Schools & Seminars 4,000 2,178 3,000 4,157 4,000 33.3% 001-522-030-346 Vehicle Repairs & Maintenance 15,000 23,640 15,000 12,866 15,000 0.0% 001-522-030-352 Materials & Supplies 30,500 15,944 25,584 12,003 30,500 19.2% 001-522-030-452 Vehicle Fuel 16,000 13,592 18,000 13,866 18,000 0.0% 001-522-030-752 Uniforms 2,500 2,455 3,500 1,359 3,500 0.0% Total Operating Expenditures 113,994 94,631 114,896 82,913 122,076 6.2% 001-471-200 Debt Service - Principal Fire 19,649 20,145 34,519 19,959 19,959-42.2% 001-472-200 Debt Service - Interest Fire 3,732 3,236 18,146 3,421 3,421-81.1% 001-471-250 Debt Service - Fire Engine (repayment) - - - - 10,100 n/a Total Debt Service 23,380 23,380 52,665 23,380 33,480-36.4% TOTAL FIRE DEPARTMENT 502,803 519,165 575,954 488,303 568,988-1.2% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 17

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) PUBLIC WORKS 001-541-010-014 Overtime 900 3,882 900 8,717 5,000 455.6% 001-541-010-017 Overtime- Special Events 750 733 3,000 1,247 3,000 0.0% 001-541-010-021 Payroll Taxes 10,359 11,185 10,701 9,640 12,827 19.9% 001-541-010-022 Retirement 9,187 9,577 13,254 11,626 3,193-75.9% 001-541-010-023 Life & Health Insurance 35,435 36,644 36,548 34,627 37,611 2.9% 001-541-010-024 Worker's Compensation 3,040 3,040 3,182 3,182 3,702 16.4% 001-541-010-025 Drug Test 200 248 200 444 200 0.0% 001-541-010-025-1 Unemployment Compensation 500 2,475 500-250 -50.0% 001-541-010-112 Salaries & Wages 133,764 138,134 135,985 117,067 159,669 17.4% 001-541-010-113 Other Salaries & Wages - 6,071-970 - n/a Total Personal Services 194,136 211,988 204,270 187,520 225,452 10.4% 001-541-030-041 Telephone 2,700 2,437 2,547 232 2,000-21.5% 001-541-030-042 Postage 275-275 64 275 0.0% 001-541-030-043 Utility Services 30,000 27,832 30,000 26,338 30,000 0.0% 001-541-030-045 Insurance - Other 9,356 9,284 8,312 7,389 9,042 8.8% 001-541-030-146 Repairs & Maintenance 15,000 16,955 15,000 15,000 15,000 0.0% 001-541-030-153 Street Repair 2,500 2,593 2,500 1,937 6,500 160.0% 001-541-030-249 Miscellaneous Expense 1,000 2,759 1,000 3,162 1,000 0.0% 001-541-030-254 Training-Schools & Seminars 750 81 750 847 750 0.0% 001-541-030-346 Vehicle Repairs & Maintenance 7,500 7,927 7,500 7,500 7,500 0.0% 001-541-030-352 Materials & Supplies 24,000 31,825 24,000 19,323 20,000-16.7% 001-541-030-452 Vehicle Fuel 18,500 20,861 18,500 18,500 18,500 0.0% 001-541-030-355 Safety Supplies 1,000 266 1,000 710 1,000 0.0% 001-541-030-752 Uniforms 1,000 1,003 1,000 958 1,000 0.0% Total Operating Expenditures 113,581 123,824 112,384 101,960 112,567 0.2% TOTAL PUBLIC WORKS 307,717 335,812 316,654 289,480 338,019 6.7% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 18

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) RECREATION/ ATHLETICS 001-572-010-014 Overtime 50 1,040 50 1,849 50 0.0% 001-572-010-017 Overtime-Special Events 250 32 250 250 250 0.0% 001-572-010-021 Payroll Taxes 680 912 857 427 499-41.8% 001-572-010-022 Retirement 590 595 1,070 791 125-88.4% 001-572-010-023 Life & Health Insurance 3,115 2,957 3,285 2,895 1,584-51.8% 001-572-010-024 Worker's Compensation 195 195 255 255 144-43.4% 001-572-010-112 Salaries & Wages 8,590 8,457 10,903 8,194 6,225-42.9% Total Personal Services 13,470 14,189 16,671 14,661 8,877-46.8% 001-572-030-034 Other Contractual Services 3,000 4,896 3,000 3,000 3,000 0.0% Total Operating Expenditures 3,000 4,896 3,000 3,000 3,000 0.0% TOTAL RECREATION/ATHLETICS 16,470 19,085 19,671 17,661 11,877-39.62% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 19

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) LIBRARY 001-571-030-034 Other Contractual Services 600 700 600 891 600 0.0% 001-571-030-043 Utilities 2,500 2,394 2,500 2,069 2,500 0.0% 001-571-030-045 Insurance 758 752 673 598 732 8.8% 001-571-030-246 Building Maintenance 3,278 5,501 5,000 2,793 4,000-20.0% 001-571-030-352 Materials & Supplies 250-250 - 250 0.0% Total Operating Expenditures 7,386 9,347 9,023 6,351 8,082-10.4% TOTAL LIBRARY 7,386 9,347 9,023 6,351 8,082-10.4% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 20

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) SPECIAL EVENTS 001-574-030-034 Other Contractual Services 1,000-2,000 2,000 2,000 0.0% 001-574-030-040 Fireworks 8,500 8,850 8,500 8,500 8,500 0.0% 001-574-030-249 Miscellaneous Expense 1,300 2,631 1,300 1,300 1,300 0.0% 001-574-030-352 Materials & Supplies 1,500 1,078 1,500 1,500 1,500 0.0% Total Operating Expenditures 12,300 12,559 13,300 13,300 13,300 0.0% TOTAL SPECIAL EVENTS 12,300 12,559 13,300 13,300 13,300 0.0% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 21

General Fund - FY 2018/19 Budget Amended Total FY19 vs. FY18 EXPENDITURES/USES (continued) NON-DEPARTMENTAL 001-590-080-082 Aid To Private Organizations 5,000 5,000 5,000 5,000 5,000 0.0% 001-590-030-041 Telephone 250-250 250 250 0.0% 001-590-030-043 Utility Services 922 873 922 1,635 922 0.0% 001-590-030-045 Insurance - Other 554 550 492 437 535 8.7% 001-590-090-091 Transfer To CRA 76,035 78,229 81,322 81,322 85,424 5.0% 001-590-090-096 Transfer to Capital Improvements Fund 124,914-410,642 256,024 64,750-84.2% 001-590-030-250 Contingency 20,180-15,717 15,717 4,382-72.1% TOTAL NON-DEPARTMENTAL 227,855 84,652 514,345 360,386 161,263-68.6% TOTAL EXPENDITURES (all departments) 2,726,304 2,723,334 3,161,719 2,864,499 2,920,055-7.64% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 22

Airport Fund - FY 2018/19 Budget Total FY19 vs. FY18 REVENUES/SOURCES 402-331-000 JPA Revenue $ 1,927,090 $ 274,806 $ 451,385 $ 451,385 $ 867,108 92.1% 402-344-110 Interest Income 400 1,000 400 1,028 1,600 300.0% 402-344-112 Sales Tax Collection Fee 450 360 450 360 360-20.0% 402-344-115 Miscellaneous Income 22,000 34,345 22,000 18,988 20,000-9.1% 402-344-116-1 Hay Harvesting 4,144 4,144 4,144 4,144 4,144 0.0% 402-344-120 Building Rent 40,000 42,427 40,000 37,641 40,000 0.0% 402-344-121 Land Rent 87,178 98,253 92,378 100,236 101,000 9.3% 402-344-122 Equipment Rental 500-500 - - -100.0% 402-344-130 T-Hangar Rents 97,000 93,165 97,000 96,600 108,000 11.3% 402-344-200 Avgas Fuel Sales 502,868 525,849 559,277 559,860 576,655 3.1% 402-344-300 Jet Fuel Sales 138,624 465,146 445,654 644,647 663,986 49.0% 402-344-123 Parking Revenue 35,000 42,816 44,000 48,107 52,000 18.2% 402-344-124 Office Rent 2,850-2,850 - - -100.0% 402-361-100 Late Payments 500-500 - - -100.0% 402-271-145 Use of Fund Balance - - - - 107,869 n/a TOTAL REVENUES/SOURCES 2,858,604 1,582,312 1,760,537 1,962,997 2,542,722 44.4% EXPENDITURES/USES 402-542-010-014 Overtime 2,000 5,568 2,000 4,144 2,000 0.0% 402-542-010-021 Payroll Taxes 13,114 11,958 13,988 12,215 16,024 14.6% 402-542-010-022 Retirement Contributions 9,046 9,217 14,714 14,303 4,740-67.8% 402-542-010-023 Health Insurance 21,027 20,668 30,388 31,710 29,693-2.3% 402-542-010-024 Worker's Compensation 3,851 3,851 4,231 4,936 4,810 13.7% 402-542-010-025-1 Drug Testing 100 48 100-100 0.0% 402-542-010-112 Salaries & Wages 169,421 151,171 180,847 154,047 207,462 14.7% Total Personal Services 218,558 202,481 246,269 221,357 264,829 7.5% City of Williston - Tentative Budget - Version Date: September 11, 2018 Page 23