City of Williston Fiscal Year 2017/2018 Adopted Budget

City of Williston Fiscal Year 2017/2018 Adopted Budget (Adopted on September 20, 2017)

Table of Contents Page # Budget Summary Budget Comparison by Fund 1-2 Millage Rate Options 3 Team Count by Department 4 Budget by Fund General Fund 5-20 Airport Fund 21-22 Community Redevelopment Agency (CRA) Fund 23 Utility Fund 24-32 Capital Improvement Program (CIP) Funds 33-34 Other Supporting Schedules Staffing Plan (Listed By Department) 35-37 Capital Improvement Plan (Sorted By Department) 38-39

Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 Change in Property Taxes 16,742-22,817 - - 39,559 Change in Intergovernmental Revenue 38,935 - - - - 38,935 Change in Franchise Fees Revenue 4,000 - - - - 4,000 Change in Utility Billing - - - 181,983-181,983 Change in Grant Revenue - (1,475,705) - - 7,500 (1,468,205) Change in Loans / Debt Proceeds - - - - 320,509 320,509 Change in Transfers from GF/UF 51,800 - - - 65,286 117,086 Change in estimated fuel revenue - 363,438 - - - 363,438 Change in Rental/Leases Revenue - 14,200 - - - 14,200 Increase in County Fire Subsidy 22,600 - - - - 22,600 Increase in Public Service Taxes 425 - - - - 425 Change in interest income 1,284 - - - - 1,284 Change in permitting revenue 10,000 10,000 Change to Fund Balance /Retained Earnings 35,728-7,413 67,496-110,637 All other revenue changes 3,900 - - 6,000 9,900 FY2018 Budget $ 2,911,719 $ 1,760,537 $ 522,136 $ 6,036,939 $ 1,151,950 $ 12,383,282 - - - - - CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 1

Budget Comparison By Fund General Airport CRA Utility CIP Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2017 Budget $ 2,726,304 $ 2,858,604 $ 491,906 $ 5,781,461 $ 758,655 $ 12,616,931 Personnel Expenses Wage Increase 46,168 5,493 971 22,790-75,423 Staffing Changes / Adjustments 12,977 7,670 - - - 20,647 Change in Special Events 6,013 - - 3,283-9,296 Change in retirement contribution % 14,942 5,305 819 17,451-38,518 Change in retirement plan - Fire Dept. 6,424 - - - - 6,424 Change in Overtime - - 100 - - 100 Increase for Insurance (Health / Life) 9,640 9,474 396 33,742-53,252 Operating Expenses Subtotal 96,164 27,942 2,287 77,267-203,660 Change in Insurance (Prop / GL / Liab / WC) (7,940) (2,593) (29) (7,572) - (18,133) Change in Professional Services - 2,000-4,500-6,500 Change in Utility Expenses - - - (4,600) - (4,600) Change in telephone expenses (2,200) - - - - (2,200) Change in material & supplies expenses - 8,000 - - - 8,000 Change in repair & maintenance expenses - - - 7,500-7,500 Change in building maintenance 1,722 - - - - 1,722 Reduction in Vehicle Maintenance - - - 3,000-3,000 Reduction in Vehicle Fuel 5,795 - - - - 5,795 Change in Training expenses 1,450 - - - - 1,450 Change in contractual services - Bldg Dept. 4,400 - - - - 4,400 Change in IT Services / Software Maintenance 10,936 - - - - 10,936 Change in Airport fuel purchases - 321,268 - - - 321,268 Change in Solid Waste services - - - 12,310-12,310 Change in Electricity Purchases - - - 84,016-84,016 Change in Gas Purchases - - - (38,141) - (38,141) Change to Contingency (4,463) 17,851-26,792-40,180 Increase in transfer to General Fund - - - 51,800-51,800 Change in Bad Debt Expense - - - 9,000-9,000 All other changes in operating expenses 9,251 3,171 578 49-13,048 Capital Outlay Subtotal 18,951 349,696 550 148,654-517,851 Change in Capital Outlay / Projects - (1,475,705) 27,393-423,295 (1,025,017) Change in transfer to CRA Fund 5,287 - - - - 5,287 Change in transfer to CIP Fund 35,728 - - 29,558-65,286 Debt Service Payments Subtotal 41,015 (1,475,705) 27,393 29,558 423,295 (954,444) Change in Bank Loan Payments 29,284 - - - (30,000) (716) Subtotal 29,284 - - - (30,000) (716) Net Adjustments 185,415 (1,098,067) 30,230 255,478 393,295 (233,649) FY2018 Budget $ 2,911,719 $ 1,760,537 $ 522,136 $ 6,036,939 $ 1,151,950 $ 12,383,282 CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 2

Millage Rate Options Comparison of Taxable Values - (FY2017 vs FY2018) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY17 Certified Taxable Values 93,819,782 - - FY17 Final Taxable Values 93,577,254 (242,528) -0.26% FY18 Preliminary Taxable Values 96,794,453 3,217,199 3.44% 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 96,794,453 5.7678 558,291 9,676 Prior Year Millage Rate 96,794,453 5.8627 567,477 18,861 1.65% Other Millage Rates (option 1) 96,794,453 5.7678 558,291 9,676 0.00% Other Millage Rates (option 2) 96,794,453 6.0000 580,767 32,151 4.03% Other Millage Rates (option 3) 96,794,453 6.2500 604,965 56,350 8.36% Other Millage Rates (option 4) 96,794,453 6.5000 629,164 80,549 12.69% Adopted Millage Rate 96,794,453 5.8627 567,477 18,861 1.65% Notes (1) Gross tax revenue does not include discounts taken for early payment. CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 3

Team Count By Department Department FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Change City Council 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 - City Administration 9.5 10.0 7.0 7.0 7.0 7.0 9.5 9.0 (0.5) Police Department 24.5 24.5 25.0 26.0 25.0 25.0 24.0 24.0 - Fire Department 32.0 31.0 28.0 28.0 28.0 28.0 28.0 28.0 - Public Works/Utilities 15.0 16.0 18.0 18.0 20.0 20.0 20.5 20.0 (0.5) Airport 3.0 4.0 3.0 4.0 4.0 5.0 5.0 5.0 - Personnel 90.0 91.5 87.0 89.0 90.0 91.0 93.0 92.0 (1.0) CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 4

General Fund - FY 2017/18 Budget REVENUES/SOURCES 001-311-100 Ad valorem Property Taxes $ 523,051 $ 527,514 $ 528,036 $ 528,036 $ 544,778 3.2% 001-311-200 Delinquent Ad Valorem Taxes 6,000 6,737 6,000 1,137 6,000 0.0% 001-312-400 Local Option Tax: Gas 6C 31,094 68,201 70,383 67,647 70,011-0.5% 001-312-600 Local Govt Infrtr Tax - Discretionary 185,000 179,596 199,599 199,599 225,000 12.7% 001-314-100 Public Service Tax - Electricity 258,000 269,530 275,000 275,000 275,000 0.0% 001-314-300 Public Service Tax - Water 25,000 33,308 27,500 27,500 27,500 0.0% 001-314-400 Public Service Tax - Gas 44,000 26,408 35,000 35,000 35,000 0.0% 001-314-800 Public Service Tax - Propane 4,000 1,560 1,675 2,008 2,100 25.4% 001-315-000 Telecommunications Tax 88,000 85,504 87,601 87,601 88,477 1.0% 001-316-000 Business & Prof Occ Licenses 25,000 25,152 25,000 24,734 25,000 0.0% 001-322-110 Bldg Permits-Structural & Eq 25,000 34,159 25,000 35,479 35,000 40.0% 001-323-100 Franchise Fees - Electricity 40,000 52,877 48,000 52,048 52,000 8.3% 001-323-200 Franchise Fees - Telephone Pole Rental 2,230 2,230 2,230 2,230 2,230 0.0% 001-323-500 Franchise Fees - Cable TV Pole Rental 4,020 4,020 4,020 4,020 4,020 0.0% 001-323-700 Franchise Fees - Solid Waste 50,000 48,781 49,000 48,967 49,000 0.0% 001-329-100 Animal Licenses/Misc. 250 335 250 235 250 0.0% 001-331-100 Fed Pymts In Lieu of Taxes 2,976 3,106 2,976 3,122 3,100 4.2% 001-331-200 Police Grants - - - 120 - n/a 001-334-200 State Grants - Public Safety 6,000 14,791 4,250 4,977 4,250 0.0% 001-335-120 State Revenue Sharing 89,361 90,454 95,498 95,498 97,305 1.9% 001-335-122 FL Revenue Sharing-8C Fuel 36,000 44,390 44,250 44,250 44,693 1.0% 001-335-140 Mobile Home Licenses Tax 2,500 1,902 2,500 2,500 2,500 0.0% 001-335-150 Alcoholic Beverage Licenses 1,200 1,097 1,200 1,335 1,300 8.3% 001-335-180 Local Govt 1/2 Cent Sales Tax 108,363 112,872 116,826 116,826 121,805 4.3% 001-335-290 FDOT - Traffic Signal Maintenance 9,074 14,136 9,074 14,559 14,652 61.5% 001-335-291 FDOT - Highway Lighting Maint. 28,888 28,889 29,755 29,755 29,755 0.0% 001-337-200 Crossing Guards Levy County 11,250 13,617 5,625 5,625 5,625 0.0% 001-338-115 County Fire Dept. Subsidy 228,408 225,929 228,408 228,408 251,008 9.9% 001-338-116 Other Fire Services - 534 - - - n/a 001-341-900 Land Development Regulation Fees 3,000 12,872 5,000 720 5,000 0.0% 001-342-100 Pub Safety: Misc. Police Sve 5,500 3,422 2,500 938 2,500 0.0% 001-344-120 Rent - Building - 3,600 4,200 4,200 4,200 0.0% 001-347-200 Parks Application Fee-Nonrefund 100 25 100 100 100 0.0% 001-347-300 Parks Use Fee 100 (50) 100 100 100 0.0% 001-351-100 Fines & Forfeitures 9,000 9,660 10,000 9,527 10,000 0.0% 001-351-101 Fines - Parking Violations (City) - 524 35 25 35 0.0% 001-351-103 Court Fees - - - 250 500 n/a 001-360-100 Miscellaneous Income 20,000 1,939 10,000 8,266 10,000 0.0% 001-360-200 Misc. Reimbursement Police Dept - 93 100 920 500 400.0% 001-361-100 Interest Income 4,000 3,897 4,500 4,655 5,784 28.5% 001-364-000 Disposition of Fixed Assets - - - 2,578 - n/a CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 5

General Fund - FY 2017/18 Budget REVENUES/SOURCES (continued) 001-364-200 Disposition of Scrap Materials 1,000-1,000-1,000 0.0% 001-382-100 Utility Fund Contribution 638,200 638,200 638,200 638,200 690,000 8.1% 001-392-100 Sale of General Fixed Assets 1,000 1,500 1,000-1,500 50.0% 001-366-000 Donations - 3,050-2,450 2,500 n/a 001-384-000 Use of Fund Balance - CIP 150,000-124,914-160,642 28.6% TOTAL REVENUES/SOURCES 2,666,565 2,596,362 2,726,304 2,611,143 2,911,719 6.8% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 6

General Fund - FY 2017/18 Budget EXPENDITURES/USES CITY COUNCIL 001-511-010-021 Payroll Taxes 1,308 1,265 1,278 1,279 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 385 387 355 355 365 2.9% 001-511-010-111 Executive Salaries 15,600 15,600 15,600 15,600 15,600 0.0% 001-511-010-113 Other Salaries & Wages - Poll 1,100 1,140 1,100-1,100 0.0% Personal Services 19,893 19,892 19,832 18,734 19,843 0.1% 001-511-030-031 Professional Services 900-900 900 900 0.0% 001-511-030-034 Other Contractual Services 1,000 1,267 1,000 1,000 1,000 0.0% 001-511-030-040 Travel & Per Diem 1,000 1,561 1,000 1,000 1,000 0.0% 001-511-030-041 Telephone 560 440 560 560 560 0.0% 001-511-030-042 Postage 600 210 600 368 600 0.0% 001-511-030-045 Insurance 7,497 7,839 7,485 7,485 6,649-11.2% 001-511-030-154 Dues & Subscriptions 1,000 476 1,000 1,000 1,000 0.0% 001-511-030-248 Advertising 4,000 1,902 2,500 2,500 2,500 0.0% 001-511-030-254 Training & Seminars 1,000 961 1,000 1,000 1,000 0.0% 001-511-030-352 Operating Supplies 1,500 1,225 1,500 2,725 1,500 0.0% Operating Expenditures 19,057 15,881 17,545 18,539 16,709-4.8% TOTAL CITY COUNCIL 38,950 35,772 37,377 37,272 36,552-2.2% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 7

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) LEGAL SERVICES 001-514-030-031 Professional Services - City Attorney 34,000 34,837 34,000 34,000 34,000 0.0% 001-514-030-033 Professional Services - Other Legal 2,000-2,000-2,000 0.0% TOTAL LEGAL SERVICES 36,000 34,837 36,000 34,000 36,000 0.0% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 8

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) ADMINISTRATION 001-513-010-014 Overtime 500 41 500 1 500 0.0% 001-513-010-021 Payroll Taxes 6,522 6,094 7,297 7,297 7,297 0.0% 001-513-010-022 Retirement 5,371 5,365 7,790 7,790 10,192 30.8% 001-513-010-023 Life & Health Insurance 14,344 10,796 13,629 13,629 15,194 11.5% 001-513-010-024 Worker's Compensation 2,092 2,102 2,156 2,156 2,220 3.0% 001-513-010-025 Drug Testing 150 10 150 38 150 0.0% 001-513-010-025-1 Unemployment Compensation 2,200 724 1,200-1,200 0.0% 001-513-010-112 Salaries & Wages 84,749 86,795 94,885 94,885 94,891 0.0% Personal Services 115,927 111,927 127,606 125,795 131,644 3.2% 001-513-030-032 Auditing Fees 14,700 14,715 8,050 8,050 8,050 0.0% 001-513-030-034 Other Contractual Services 15,958 21,655 15,958 15,958 15,958 0.0% 001-513-030-036 Financial Services 42,346 41,074 42,346 39,482 43,617 3.0% 001-513-030-037 Information Technology Services 7,874 8,357 3,698 5,576 10,000 170.4% 001-513-030-040 Travel & Per Diem 1,300 1,618 1,300 3,187 3,000 130.8% 001-513-030-041 Telephone 10,300 12,017 12,000 10,970 12,000 0.0% 001-513-030-042 Postage 3,000 2,463 2,500 2,126 2,500 0.0% 001-513-030-043 Utility Services 6,750 7,729 7,500 6,558 7,500 0.0% 001-513-030-045 Insurance - Other 3,859 4,035 3,853 3,853 3,423-11.2% 001-513-030-051 Office Supplies - 595 - - - n/a 001-513-030-146 Repairs & Maintenance 100 154 100 25 100 0.0% 001-513-030-154 Dues & Subscriptions 2,000 2,150 1,775 1,638 1,775 0.0% 001-513-030-246 Building Maintenance 9,000 9,794 9,000 20,687 9,000 0.0% 001-513-030-248 Advertising & Promotions 3,000 5,540 4,500 4,500 4,500 0.0% 001-513-030-249 Miscellaneous Expense 3,775 8,451 5,000 10,690 5,000 0.0% 001-513-030-254 Training-Schools & Seminars 3,000 2,578 1,500 931 1,500 0.0% 001-513-030-352 Materials & Supplies 11,000 21,171 13,000 13,000 13,000 0.0% Operating Expenditures 137,963 164,095 132,081 147,232 140,923 6.7% TOTAL ADMINISTRATION 253,890 276,021 259,687 273,027 272,567 5.0% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 9

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) PLANNING & ZONING 001-515-010-014 Overtime - 32-2 - n/a 001-515-010-021 Payroll Taxes 1,120 877 2,096 1,299 2,114 0.9% 001-515-010-022 Retirement 515 408 1,884 1,175 2,715 44.1% 001-515-010-023 Life & Health Insurance 4,482 2,652 5,296 2,997 5,585 5.5% 001-515-010-024 Worker's Compensation 362 363 623 623 647 3.8% 001-515-010-112 Salaries & Wages 14,644 11,602 27,400 17,086 27,640 0.9% Personal Services 21,123 15,935 37,298 23,182 38,702 3.8% 001-515-030-031 Professional Serv Comp Plan 7,500-5,000 5,000 5,000 0.0% 001-515-030-034 Contractual Services 1,200 2,416 2,000 3,882 4,000 100.0% 001-515-030-042 Postage 375 168 375 375 375 0.0% 001-515-030-051 Office Supplies 500 331 500 500 500 0.0% 001-515-030-154 Dues & Subscriptions 712 186 712 712 712 0.0% 001-515-030-248 Advertising 250 1,326 250 250 250 0.0% 001-515-030-040 Travel & Per Diem 2,175 3,121 2,175 2,175 2,175 0.0% 001-515-030-254 Training Schools & Seminars 1,975 4,521 1,975 1,975 1,975 0.0% 001-515-030-352 Materials & Supplies 2,125 2,323 2,125 2,125 2,125 0.0% Operating Expenditures 16,812 14,392 15,112 16,994 17,112 13.2% TOTAL PLANNING & ZONING 37,934 30,328 52,410 40,175 55,813 6.5% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 10

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) BUILDING PERMITS 001-524-010-014 Overtime - 35-5 - n/a 001-524-010-021 Payroll Taxes 266 263 369 369 94-74.4% 001-524-010-022 Retirement 122 125 331 331 121-63.4% 001-524-010-023 Life & Health Insurance 896 673 1,168 1,145 411-64.8% 001-524-010-024 Worker's Compensation 86 86 110 110 29-73.6% 001-524-010-112 Salaries & Wages 3,481 3,496 4,819 4,613 1,234-74.4% Personal Services 4,852 4,678 6,797 6,572 1,889-72.2% 001-524-030-034 Other Contractual Services 17,600 30,695 17,600 21,785 22,000 25.0% Operating Expenditures 17,600 30,695 17,600 21,785 22,000 25.0% TOTAL BUILDING PERMITS 22,452 35,373 24,397 28,357 23,889-2.1% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 11

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) POLICE DEPARTMENT 001-521-010-014 Overtime 8,588 8,466 7,000 7,000 7,000 0.0% 001-521-010-016 Holiday Pay 15,000 13,608 14,000 14,000 14,000 0.0% 001-521-010-017 Overtime- Special Events 2,000 2,625 2,000 2,000 5,375 168.8% 001-521-010-015 Special Pay 12,480 10,908 12,420 11,170 13,980 12.6% 001-521-010-021 Payroll Taxes 44,621 42,720 46,175 44,646 47,005 1.8% 001-521-010-022 Retirement 82,845 82,184 92,793 89,490 96,057 3.5% 001-521-010-023 Life & Health Insurance 98,613 72,830 93,845 83,599 98,967 5.5% 001-521-010-024 Worker's Compensation 13,460 13,523 12,913 12,913 13,432 4.0% 001-521-010-025 Drug Testing 500 430 500 768 900 80.0% 001-521-010-025-1 Unemployment Compensation 500-500 - 500 0.0% 001-521-010-112 Salaries & Wages 545,211 527,859 568,181 547,007 574,096 1.0% Personal Services 823,818 775,154 850,327 812,593 871,313 2.5% 001-521-030-031 Professional Services 1,500 1,476 1,500 1,500 2,388 59.2% 001-521-030-034 Other Contractual Services 10,600 9,353 10,600 10,600 10,600 0.0% 001-521-030-037 Information Technology Services 8,357 37,750 7,397 7,397 3,698-50.0% 001-521-030-038 Software Maintenace - - - - 8,332 n/a 001-521-030-035 Investigations 500 45 500 500 500 0.0% 001-521-030-040 Travel & Per Diem 750 991 750 750 750 0.0% 001-521-030-041 Telephone 11,500 7,062 10,000 5,628 6,000-40.0% 001-521-030-042 Postage 500 203 500 331 500 0.0% 001-521-030-043 Utility Services 6,500 5,685 6,000 5,637 6,000 0.0% 001-521-030-045 Insurance - Other 27,167 28,365 27,215 27,066 24,226-11.0% 001-521-030-047 Printing & Binding 1,000 955 1,000 1,000 1,500 50.0% 001-521-030-051 Office Supplies 1,000 752 1,000 1,000 1,000 0.0% 001-521-030-146 Repairs & Maintenance (Equipment) 1,500 2,315 1,500 1,500 1,500 0.0% 001-521-030-154 Dues & Subscriptions 500 657 500 500 500 0.0% 001-521-030-246 Building Maintenance 3,000 1,413 3,000 3,000 3,000 0.0% 001-521-030-249 Miscellaneous Expense 1,000 1,056 1,000 1,638 2,000 100.0% 001-521-030-254 Training-Schools & Seminars 4,000 2,988 4,000 4,000 4,000 0.0% 001-521-030-346 Vehicle Repairs & Maintenance 20,000 23,415 20,000 20,000 20,000 0.0% 001-521-030-352 Materials & Supplies 8,500 6,011 8,500 8,500 8,500 0.0% 001-521-030-452 Vehicle Fuel 32,000 20,256 21,500 23,895 25,000 16.3% 001-521-030-752 Uniforms 6,000 6,344 5,500 5,500 5,500 0.0% Operating Expenditures 145,874 157,092 131,962 129,942 135,495 2.7% TOTAL POLICE DEPARTMENT 969,692 932,246 982,289 942,535 1,006,807 2.5% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 12

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) 24,518 POLICE COMMUNICATIONS 001-529-010-014 Overtime 3,000 4,981 4,000 4,770 4,000 0.0% 001-529-010-016 Holiday Pay 5,000 5,208 5,000 5,000 5,000 0.0% 001-529-010-017 Overtime - Special Events 250 351 250 250 250 0.0% 001-529-010-021 Payroll Taxes 11,778 11,749 12,172 11,987 12,760 4.8% 001-529-010-022 Retirement 3,687 2,961 7,432 5,435 12,399 66.8% 001-529-010-023 Life & Health Insurance 27,070 20,341 23,511 23,217 24,783 5.4% 001-529-010-024 Worker's Compensation 3,597 3,614 3,406 3,406 3,686 8.2% 001-529-010-025 Drug Testing 100-100 100 250 150.0% 001-529-010-112 Salaries & Wages 145,712 145,498 149,863 140,322 157,549 5.1% Personal Services 200,195 194,704 205,734 194,487 220,678 7.3% 001-529-030-034 Other Contractual Services 500-500 500 500 0.0% 001-529-030-146 Repairs & Maintenance 250-250 250 250 0.0% 001-529-030-040 Travel & Per Diem - - - - 750 n/a 001-529-030-254 Training-Schools & Seminars 750 75 750 1,350 750 0.0% 001-529-030-352 Materials & Supplies 1,000 739 1,000 1,452 1,500 50.0% 001-529-030-752 Uniforms 250-250 - 450 80.0% Operating Expenditures 2,750 814 2,750 3,552 4,200 52.7% TOTAL POLICE COMMUNICATIONS 202,945 195,518 208,484 198,039 224,878 7.9% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 13

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT 001-562-010-014 Overtime 500 693 500 2,250 500 0.0% 001-562-010-017 Overtime-Special Events 500 227 500 500 750 50.0% 001-562-010-016 Holiday Pay 250 200 250 809 250 0.0% 001-562-010-021 Payroll Taxes 2,712 2,486 2,791 2,726 3,062 9.7% 001-562-010-022 Retirement 1,027 1,057 2,068 2,047 3,246 57.0% 001-562-010-023 Life & Health Insurance 88 109 74 70 72-2.3% 001-562-010-024 Worker's Comp 844 848 801 801 902 12.6% 001-562-010-025 Drug Testing 100-100 210 100 0.0% 001-562-010-112 Salaries & Wages 34,196 31,381 35,232 31,081 38,532 9.4% Personal Services 40,217 37,001 42,315 40,493 47,414 12.1% 001-562-030-043-2 Utilities 2,100 2,070 2,300 2,300 2,300 0.0% 001-562-030-041 Telephone 650 288 650 251 650 0.0% 001-562-030-045 Insurance - Other 2,314 2,420 2,310 2,310 2,052-11.2% 001-562-030-346 Vehicle Repairs & Maintenance 1,000 2,226 1,000 1,000 1,000 0.0% 001-562-030-352 Materials & Supplies 750 1,031 750 750 750 0.0% 001-562-030-452 Vehicle Fuel 1,753 1,718 1,805 1,805 2,100 16.3% Operating Expenditures 8,567 9,752 8,815 8,416 8,852 0.4% TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 48,783 46,753 51,130 48,908 56,266 10.0% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 14

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) FIRE DEPARTMENT 001-522-010-017 Overtime - Special Events 1,500 404 1,000 1,000 1,000 0.0% 001-522-010-021 Payroll Taxes 16,908 21,979 21,007 22,721 23,045 9.7% 001-522-010-022 Retirement - - 59,733 44,925 68,135 14.1% 001-522-010-024 Worker's Compensation 5,420 5,445 6,218 6,218 7,025 13.0% 001-522-010-025 Drug Testing/Physicals 750 689 750 676 750 0.0% 001-522-010-023 Life & Health Insurance - 399 3,115 3,661 3,285 5.5% 001-522-010-112 Salaries & Wages 219,526 286,899 273,605 297,118 300,237 9.7% Personal Services 244,104 315,814 365,429 376,319 403,477 10.4% 001-522-030-034 Other Contractual Services - - - 558 1,000 n/a 001-522-030-037 Information Technology Services 8,357 5,378 7,397 7,221 7,397 0.0% 001-522-030-040 Travel 1,000 1,138 1,000 619 1,000 0.0% 001-522-030-041 Telephone 1,968 1,914 1,968 1,912 3,768 91.5% 001-522-030-042 Postage 400 186 400 340 400 0.0% 001-522-030-043 Utility Services 6,000 5,685 6,000 5,819 6,000 0.0% 001-522-030-255 Fire Prevention Education 1,000 1,117 1,000 1,000 1,000 0.0% 001-522-030-045 Insurance - Other 10,954 11,412 11,029 10,881 9,847-10.7% 001-522-030-051 Office Supplies 1,000 1,222 1,200 555 1,200 0.0% 001-522-030-146 Maintenance Of Equipment 6,000 7,435 6,000 6,000 6,000 0.0% 001-522-030-147 Equipment Inspection 2,000 1,438 2,500 2,500 2,500 0.0% 001-522-030-154 Dues & Subscriptions 3,500 4,684 3,500 3,500 5,700 62.9% 001-522-030-246 Building Maintenance 2,000 2,699 2,000 1,625 2,000 0.0% 001-522-030-249 Miscellaneous Expense 2,000 2,877 2,000 2,000 2,000 0.0% 001-522-030-254 Training-Schools & Seminars 4,000 2,860 4,000 1,708 3,000-25.0% 001-522-030-346 Vehicle Repairs & Maintenance 15,000 19,558 15,000 15,000 15,000 0.0% 001-522-030-352 Materials & Supplies 28,500 35,796 30,500 30,500 30,500 0.0% 001-522-030-452 Vehicle Fuel 30,000 10,300 16,000 15,597 18,000 12.5% 001-522-030-752 Uniforms 2,500 2,668 2,500 2,471 3,500 40.0% Operating Expenditures 126,179 118,365 113,994 109,806 119,812 5.1% 001-471-200 Debt Service - Principal Fire 22,000 13,142 19,649 19,649 34,519 75.7% 001-472-200 Debt Service - Interest Fire 2,846 2,445 3,732 3,732 18,146 386.3% Debt Service 24,846 15,587 23,380 23,380 52,665 125.3% TOTAL FIRE DEPARTMENT 395,128 449,766 502,803 509,506 575,954 14.5% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 15

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) PUBLIC WORKS 001-541-010-014 Overtime 900 2,332 900 2,554 900 0.0% 001-541-010-017 Overtime- Special Events 750 406 750 750 3,000 300.0% 001-541-010-021 Payroll Taxes 9,915 10,130 10,359 11,188 10,701 3.3% 001-541-010-022 Retirement 4,497 4,427 9,187 9,871 13,254 44.3% 001-541-010-023 Life & Health Insurance 39,893 22,176 35,435 38,870 36,548 3.1% 001-541-010-024 Worker's Compensation 3,159 3,174 3,040 3,040 3,182 4.7% 001-541-010-025 Drug Test 200 227 200 262 200 0.0% 001-541-010-025-1 Unemployment Compensation 500-500 - 500 0.0% 001-541-010-112 Salaries & Wages 127,964 117,101 133,764 143,703 135,985 1.7% Personal Services 187,779 159,973 194,136 210,239 204,270 5.2% 001-541-030-041 Telephone 2,700 2,952 2,700 2,347 2,547-5.7% 001-541-030-042 Postage 275-275 275 275 0.0% 001-541-030-043 Utility Services 31,000 26,110 30,000 29,628 30,000 0.0% 001-541-030-045 Insurance - Other 9,372 9,800 9,356 9,356 8,312-11.2% 001-541-030-146 Repairs & Maintenance 12,000 19,076 15,000 15,000 15,000 0.0% 001-541-030-153 Street Repair 2,500 2,672 2,500 2,500 2,500 0.0% 001-541-030-249 Miscellaneous Expense 1,000 658 1,000 1,652 1,000 0.0% 001-541-030-254 Training-Schools & Seminars 750 1,528 750 750 750 0.0% 001-541-030-346 Vehicle Repairs & Maintenance 5,500 7,191 7,500 7,500 7,500 0.0% 001-541-030-352 Materials & Supplies 24,000 27,730 24,000 24,000 24,000 0.0% 001-541-030-452 Vehicle Fuel 26,000 16,148 18,500 17,936 18,500 0.0% 001-541-030-355 Safety Supplies 1,000 303 1,000 1,000 1,000 0.0% 001-541-030-752 Uniforms 1,000 40 1,000 1,503 1,000 0.0% Operating Expenditures 117,097 114,208 113,581 113,447 112,384-1.1% TOTAL PUBLIC WORKS 304,876 274,181 307,717 323,686 316,654 2.9% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 16

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) RECREATION/ ATHLETICS 001-572-010-014 Overtime 50 34 50 863 50 0.0% 001-572-010-017 Overtime-Special Events 250 82 250 250 250 0.0% 001-572-010-021 Payroll Taxes 636 611 680 688 857 26.0% 001-572-010-022 Retirement 281 276 590 573 1,070 81.5% 001-572-010-023 Life & Health Insurance 3,586 2,448 3,115 2,946 3,285 5.5% 001-572-010-024 Worker's Compensation 198 199 195 195 255 30.7% 001-572-010-112 Salaries & Wages 8,015 7,421 8,590 8,337 10,903 26.9% Personal Services 13,017 11,071 13,470 13,854 16,671 23.8% 001-572-030-034 Other Contractual Services 3,000 4,665 3,000 3,000 3,000 0.0% Operating Expenditures 3,000 4,665 3,000 3,000 3,000 0.0% TOTAL RECREATION/ATHLETICS 16,017 15,736 16,470 16,854 19,671 19.44% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 17

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) LIBRARY 001-571-030-034 Other Contractual Services 600 670 600 600 600 0.0% 001-571-030-043 Utilities 2,200 2,729 2,500 2,500 2,500 0.0% 001-571-030-045 Insurance 759 794 758 758 673-11.2% 001-571-030-246 Building Maintenance 3,600 2,518 3,278 6,519 5,000 52.5% 001-571-030-352 Materials & Supplies 250 234 250 250 250 0.0% Operating Expenditures 7,409 6,944 7,386 10,627 9,023 22.2% TOTAL LIBRARY 7,409 6,944 7,386 10,627 9,023 22.2% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 18

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) SPECIAL EVENTS 001-574-030-034 Other Contractual Services 1,000 1,500 1,000 2,000 2,000 100.0% 001-574-030-040 Fireworks 8,500 8,850 8,500 8,500 8,500 0.0% 001-574-030-249 Miscellaneous Expense 1,300 197 1,300 1,300 1,300 0.0% 001-574-030-352 Materials & Supplies 1,500 1,339 1,500 1,500 1,500 0.0% Operating Expenditures 12,300 11,886 12,300 13,300 13,300 8.1% TOTAL SPECIAL EVENTS 12,300 11,886 12,300 13,300 13,300 8.1% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 19

General Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) NON-DEPARTMENTAL 001-590-080-082 Aid To Private Organizations 5,000 5,000 5,000 5,000 5,000 0.0% 001-590-030-041 Telephone 250-250 250 250 0.0% 001-590-030-043 Utility Services 800 1,036 922 922 922 0.0% 001-590-030-045 Insurance - Other 555 580 554 554 492-11.2% 001-590-090-091 Transfer To CRA 74,140 74,140 76,035 78,229 81,322 7.0% 001-590-090-096 Transfer to Capital Improvements Fund 168,086 179,378 124,914 124,914 160,642 28.6% 001-590-030-250 Contingency 71,358-20,180 10,000 15,717-22.1% 001-590-513-162 Extraordinary Item - City Hall Sinkhole - 1,312 - - - n/a TOTAL NON-DEPARTMENTAL 320,189 261,447 227,855 219,869 264,345 16.0% TOTAL EXPENDITURES (all departments) 2,666,565 2,606,809 2,726,304 2,696,155 2,911,719 6.80% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 20

Airport Fund - FY 2017/18 Budget REVENUES/SOURCES 402-331-000 JPA Revenue $ 257,700 $ 552,108 $ 1,927,090 $ 822,445 $ 451,385-76.6% 402-344-110 Interest Income 700 1,169 400 252 400 0.0% 402-344-112 Sales Tax Collection Fee 450 360 450 360 450 0.0% 402-344-115 Miscellaneous Income 27,258 25,502 22,000 22,000 22,000 0.0% 402-344-116-1 Hay Harvesting 4,000 4,144 4,144 4,144 4,144 0.0% 402-344-116 Timber Sales 40,000 - - - - n/a 402-344-120 Building Rent 58,000 41,391 40,000 40,000 40,000 0.0% 402-344-121 Land Rent 80,000 92,139 87,178 87,178 92,378 6.0% 402-344-122 Equipment Rental 1,000 445 500 500 500 0.0% 402-344-130 T-Hangar Rents 95,000 95,225 97,000 97,000 97,000 0.0% 402-344-200 Avgas Fuel Sales 352,719 477,242 502,868 559,277 559,277 11.2% 402-344-300 Jet Fuel Sales 170,327 156,821 138,624 445,654 445,654 221.5% 402-344-123 Parking Revenue - 28,545 35,000 35,000 44,000 25.7% 402-344-124 Office Rent - 2,064 2,850-2,850 0.0% 402-361-100 Late Payments 500-500 - 500 0.0% 402-392-100 Sale of Fixed Asset - 8,600 - - - n/a 402-271-145 Use of Fund Balance 33,300 - - - - n/a TOTAL REVENUES/SOURCES 1,120,955 1,485,756 2,858,604 2,113,810 1,760,537-38.4% EXPENDITURES/USES 402-542-010-014 Overtime 1,000 2,130 2,000 6,028 2,000 0.0% 402-542-010-021 Payroll Taxes 11,196 10,900 13,114 11,693 13,988 6.7% 402-542-010-022 Retirement Contributions 5,401 4,574 9,046 8,794 14,714 62.7% 402-542-010-023 Health Insurance 24,205 11,446 21,027 20,304 30,388 44.5% 402-542-010-024 Worker's Compensation 3,589 3,605 3,851 3,851 4,231 9.9% 402-542-010-025-1 Drug Testing 100 96 100-100 0.0% 402-542-010-112 Salaries & Wages 145,358 143,697 169,421 146,088 180,847 6.7% Personal Services 190,849 176,449 218,558 196,757 246,269 12.7% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 21

Airport Fund - FY 2017/18 Budget EXPENDITURES/USES (continued) 402-542-030-031 Professional Services 500 2,695 500 2,669 2,500 400.0% 402-542-030-031-2 Professional Services - City Attorney 2,500-1,000-1,000 0.0% 402-542-030-032 Auditing Fees 16,760 16,760 14,800 9,800 14,800 0.0% 402-542-030-034 Other Contractual Services 8,000 11,070 8,000 11,582 8,000 0.0% 402-542-030-036 Financial Services 25,408 24,852 25,408 25,408 26,170 3.0% 402-542-030-044 Rental/Leases - - 6,600 1,100 6,600 0.0% 402-542-030-041 Telephone 5,000 5,919 5,000 5,437 6,000 20.0% 402-542-030-042 Postage 1,500 923 500 825 500 0.0% 402-542-030-043 Utilities 21,000 22,095 27,000 27,000 27,000 0.0% 402-542-030-045 Insurance 32,795 37,675 40,246 33,006 37,793-6.1% 402-542-030-146 Repairs & Maintenance 13,250 9,401 10,000 10,000 10,000 0.0% 402-542-030-154 Dues & Subscriptions 300 935 300 300 300 0.0% 402-542-030-246 Repairs & Maintenance - Airfield 13,250 4,634 10,000 10,000 10,000 0.0% 402-542-030-248 Advertising 1,200 1,920 1,200 1,060 1,200 0.0% 402-542-030-249 Miscellaneous Expense 20,000 42,301 15,000 21,063 15,000 0.0% 402-542-030-346 Vehicle Repair 7,500 9,749 6,000 6,000 6,000 0.0% 402-542-030-349 Contingency 9,125 6,778 3,413-21,264 523.0% 402-542-030-352 Materials And Supplies 8,000 6,061 7,000 12,278 15,000 114.3% 402-542-030-352-1 Materials & Supplies-Avgas Fuel 303,339 414,149 429,952 483,082 485,339 12.9% 402-542-030-352-2 Materials & Supplies-Jet Fuel 126,893 127,708 97,037 375,538 362,918 274.0% 402-542-030-452 Vehicle Fuel 4,500 2,809 3,000 3,000 3,000 0.0% 402-542-090-050-1 Bad Debt Charge 1,000 15,000 1,000 2,148 2,500 150.0% Operating Expenditures 621,820 763,435 712,956 1,041,295 1,062,884 49.1% EXPENDITURES/USES (continued) 402-542-060-062 Airport Improvements 291,000 504,084 1,927,090 822,445 451,385-76.6% 402-542-060-064-2 Capital Outlay - Equipment 17,285 17,285 - - - n/a Capital Outlay 308,285 521,369 1,927,090 822,445 451,385-76.6% TOTAL EXPENDITURES/USES 1,120,955 1,461,252 2,858,604 2,060,497 1,760,537-38.4% REVENUES OVER (UNDER) EXPENDITURES $ - $ 24,504 $ - $ 53,313 $ - n/a CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 22

CRA Fund - FY 2017/18 Budget REVENUES/SOURCES 403-331-200 Tax Incremental Revenue City 72,762 $ 74,140 76,035 78,229 81,322 7.0% 403-331-300 Tax Incremental Revenue - County 102,106 104,635 107,310 120,092 124,840 16.3% 403-361-100 Interest Income 500 284 350 54 350 0.0% 403-384-000 Use of Fund Balance 206,789-308,211-315,625 2.4% TOTAL REVENUES/SOURCES 382,156 179,059 491,906 198,375 522,136 6.1% EXPENDITURES/USES 403-552-010-014 Overtime - 67-4 100 n/a 403-552-010-021 Payroll Taxes 1,984 1,816 2,783 2,577 2,837 2.0% 403-552-010-022 Retirement Contributions 1,709 1,621 3,022 2,826 3,923 29.8% 403-552-010-023 Life & Health Insurance 6,455 4,370 6,776 6,184 7,145 5.5% 403-552-010-024 Worker's Compensation 640 643 827 827 865 4.7% 403-552-010-112 Regular Salaries 25,940 23,753 36,377 33,871 36,988 1.7% Personal Services 36,729 32,271 49,785 46,289 51,859 4.2% 403-552-030-031 Professional Services 12,500 33,545 25,000 25,000 25,000 0.0% 403-552-030-246 Building Maintenance 2,160 650 2,160 2,000 2,160 0.0% 403-552-030-032 Auditing Fees 3,780 3,780 3,150 3,150 3,150 0.0% 403-552-030-036 Financial Services 25,408 24,895 25,408 25,408 26,170 3.0% 403-552-030-040 Travel And Per Diem 2,066-2,066 1,500 2,066 0.0% 403-552-030-042 Postage 200-200 200 200 0.0% 403-552-030-154 Dues & Subscriptions 1,000 200 1,000 675 1,000 0.0% 403-552-030-248 Advertising 1,000 200 1,000 1,000 1,000 0.0% 403-552-030-254 Training - Schools & Seminars 2,045-2,045 1,500 2,045 0.0% 403-552-030-352 Materials And Supplies 10,000 1,979 10,000 10,000 10,000 0.0% 403-552-030-400 Special Events 3,500-3,500 54 3,500 0.0% Operating Expenditures 63,659 65,249 75,529 70,487 76,291 1.0% 403-552-060-064 Capital Outlay - Projects 271,769 6,856 356,593-383,986 7.7% Capital Outlay 271,769 6,856 356,593-383,986 7.7% 403-552-080-082 Aid To Private Organizations 10,000-10,000-10,000 0.0% Non-Operating Expenditures 10,000-10,000-10,000 0.0% TOTAL EXPENDITURES/USES 382,156 104,376 491,906 116,776 522,136 6.1% REVENUES OVER (UNDER) EXPENDITURES $ - $ 74,682 $ - $ 81,599 $ - n/a CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 23

Utility Fund (All Services) - FY 2017/18 Budget Solid Description Admin Electric Gas Water Waste Sewer REVENUES/SOURCES Utility Billings - 3,709,886 278,249 411,518 533,000 486,117 5,418,771 Transfers 500 - - - - - 500 Meter Connections/Reconnect 4,500 - - - - - 4,500 Penalties 50,000 - - - - - 50,000 Interest Income 15,000 - - - - - 15,000 Sales Tax Coll Fees 360 - - - - - 360 Bad Debt Recovered 3,000 - - - - - 3,000 Other Miscellaneous Income 2,500 - - - - - 2,500 Disposition Of Scrap Materials 4,000 - - - - - 4,000 Use of Retained Earnings - 224,746 259,688 51,938-1,938 538,308 TOTAL REVENUES/SOURCES 79,860 3,934,632 537,937 463,456 533,000 488,055 6,036,939 EXPENSES/USES Personal Services Overtime 16,282 5,500 5,750 3,750-11,250 42,532 Payroll Taxes - 20,204 10,087 10,777 729 13,935 55,732 Retirement - 24,296 12,445 13,520 1,081 16,795 68,138 Life & Health Insurance - 54,699 30,881 32,934 2,053 39,998 160,565 Worker's Compensation - 6,051 2,950 3,208 223 3,999 16,431 Drug Test - 200 300 200-500 1,200 Unemployment Compensation - - 2,000 - - - 2,000 Salaries & Wages - 258,603 126,104 137,130 9,532 170,902 702,271 Personal Services 16,282 369,553 190,518 201,520 13,618 257,377 1,048,869 Administration Expenses Professional Services - 13,000 120 1,500 488,302 8,750 511,672 Accounting And Auditing 14,000 - - - - - 14,000 Other Contractual Services 5,000 - - 19,802-2,500 27,302 Financial Services 49,432 - - - - - 49,432 Information Technology Services 12,328 - - - - - 12,328 Software subscriptions 5,040 - - - - - 5,040 Travel - - - 200 - - 200 Telephone 6,500 4,000 1,200 1,632 125 1,350 14,807 Postage 8,000 - - - - - 8,000 Utilities 3,000 15,500 700 27,000-60,300 106,500 Insurance 2,033 9,065 6,194 8,328-7,432 33,052 Dues And Subscriptions - - - 545 - - 545 Building Maintenance 250 - - - - - 250 Advertising 2,500 - - - - - 2,500 CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 24

Utility Fund (All Services) - FY 2017/18 Budget Solid Description Admin Electric Gas Water Waste Sewer Administration Expenses (continued) Miscellaneous Expense 5,000 1,000 1,500 500-1,500 9,500 Training-Schools & Seminars 500 5,000 750 500-500 7,250 State Sales Tax - 3,500 - - - - 3,500 Bad Debt Charged Off - 17,000 2,000 2,000 791 1,000 22,791 Administration 113,583 68,065 12,464 62,007 489,218 83,332 828,670 Operating Expenses Repairs To Equipment - 1,500 10,000 10,000-18,500 40,000 Vehicle Repair/Expense - 10,000 5,000 2,000-7,500 24,500 Safety Supplies 4,000 - - - - - 4,000 Vehicle Fuel - 5,000 3,000 4,200-4,806 17,006 Materials & Supplies 11,000 40,000 17,000 25,000-40,000 133,000 Electricity Purchased - 2,303,824 - - - - 2,303,824 Compliance Program - - 4,500 - - - 4,500 Uniforms - 2,300 450 300-675 3,725 Gas Purchasing - - 151,778 - - - 151,778 Water Analysis - - - 23,000 - - 23,000 County Fees Sludge - - - - - 18,000 18,000 Sewer Analysis - - - - - 5,000 5,000 Operating 15,000 2,362,624 191,728 64,500-94,481 2,728,334 Debt Service Interest Expense - - - 12,000 - - 12,000 Principal Expense - - - 79,259 - - 79,259 Debt Service - - - 91,259 - - 79,259 Non-Operating Transfer To General Fund - 218,609 78,035 211,066 29,100 153,191 690,000 Transfer to Capital Improvement Fund - 214,746 259,688 51,938-1,938 528,308 Contingency - 121,500 - - - - 121,500 Non-Operating - 554,854 337,723 263,003 29,100 155,128 1,339,808 TOTAL EXPENSES/USES 144,865 3,355,096 732,433 682,289 531,937 590,319 6,036,939 REVENUES OVER (UNDER) EXPENSES $ (65,005) $ 579,536 $ (194,496) $ (218,834) $ 1,063 $ (102,264) $ 0 CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 25

Utility Fund (Administration) - FY 2017/18 Budget REVENUES/SOURCES 405-343-102 Transfers 500 $ 480 500 410 500 0.0% 405-343-103 Meter Connections/Reconnect 5,500 4,910 4,500 4,200 4,500 0.0% 405-343-105 Penalties 50,000 45,700 50,000 44,600 50,000 0.0% 405-343-111 Interest Income 15,000 15,145 15,000 13,605 15,000 0.0% 405-343-112 Sales Tax Coll Fees 375 360 360 360 360 0.0% 405-343-113 Bad Debt Recovered 3,000 2,540 3,000 2,032 3,000 0.0% 405-343-114 Other Miscellaneous Income 2,500 296,951 2,500 1,528 2,500 0.0% 405-364-000 Disposition Of Fixed Assets - - - 3,775 - n/a 405-364-200 Disposition Of Scrap Materials 4,000 1,214 4,000 8 4,000 0.0% 405-364-300 Compensation for Loss of Property - 681 - - - n/a TOTAL REVENUES/SOURCES 80,875 367,980 79,860 70,517 79,860 0.0% EXPENSES/USES 405-530-010-023 Life & Health Insurance - - - - 16,282 n/a 405-530-030-032 Auditing Fees 11,760 11,760 14,000 14,000 14,000 0.0% 405-530-030-034 Other Contractual Services 5,000 4,255 5,000 5,000 5,000 0.0% 405-530-030-036 Financial Services 47,992 46,658 47,992 47,992 49,432 3.0% 405-530-030-037 Information Technology Services 13,928 8,963 12,328 12,328 12,328 0.0% 405-530-030-038 Software subscriptions 5,040-5,040 100 5,040 0.0% 405-530-030-041 Telephone 3,400 5,899 6,500 6,500 6,500 0.0% 405-530-030-042 Postage 8,000 8,221 8,000 8,000 8,000 0.0% 405-530-030-043 Utilities 3,000 2,536 3,000 3,000 3,000 0.0% 405-530-030-045 Insurance 2,293 2,398 2,289 4,721 2,033-11.2% 405-530-030-051 Office Supplies - 186 - - - n/a 405-530-030-154 Dues And Subscriptions 10,000-10,000 - - -100.0% 405-530-030-246 Building Maintenance 250 5 250-250 0.0% 405-530-030-248 Advertising 2,500 611 2,500-2,500 0.0% 405-530-030-249 Miscellaneous Expense 5,000 2,921 5,000 5,000 5,000 0.0% 405-530-030-254 Training-Schools & Seminars 500 473 500 500 500 0.0% 405-530-030-352 Materials & Supplies 11,000 6,291 11,000 11,000 11,000 0.0% 405-530-030-355 Safety Supplies 4,000 1,102 4,000 4,000 4,000 0.0% 405-530-090-059 Depreciation Expense - 4,668-1,480 - n/a Operating 133,663 106,947 137,399 123,621 144,865 5.4% TOTAL EXPENSES/USES 133,663 106,947 137,399 123,621 144,865 5.4% REVENUES OVER (UNDER) EXPENSES (52,788) 261,033 (57,539) (53,105) (65,005) 13.0% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 26

Utility Fund (Electric Services) - FY 2017/18 Budget REVENUES/SOURCES 405-343-101 Electric Utility 1,265,317 $ 1,387,190 1,335,949 1,387,190 1,401,062 4.9% 405-343-101-2 Electric Utility - Power Cost Adj 2,264,564 2,281,014 2,219,808 2,281,014 2,303,824 3.8% 405-343-104 New Electric Service 4,000 1,320 4,000 3,100 4,000 0.0% 405-343-106 Electric Overhead / Underground 1,000 2,883 1,000 1,978 1,000 0.0% 405-343-120 Settlements - 31,251 - - - n/a 405-384-100 Use of Retained Earnings - - - - 224,746 n/a TOTAL REVENUES/SOURCES 3,534,880 3,703,658 3,560,757 3,673,282 3,934,632 10.5% EXPENSES/USES 405-531-010-014 Overtime 6,000 3,730 5,000 4,632 5,000 0.0% 405-531-010-017 Overtime - special events 500 377 500 500 500 0.0% 405-531-010-021 Payroll Taxes 16,428 9,365 19,945 10,909 20,204 1.3% 405-531-010-022 Retirement 7,767 4,957 18,007 9,759 24,296 34.9% 405-531-010-023 Life & Health Insurance 58,450 10,647 51,790 27,699 54,699 5.6% 405-531-010-024 Worker's Compensation 5,141 5,165 5,801 5,801 6,051 4.3% 405-531-010-025 Drug Test 200 76 200 284 200 0.0% 405-531-010-112 Salaries & Wages 200,604 105,070 255,222 141,545 258,603 1.3% 405-531-010-113 Other Pay-On Call 7,646 3,722-2,986 - n/a Personal Services 302,737 143,109 356,465 204,115 369,553 3.7% 405-531-030-031 Professional Services 4,000 12,360 4,000 13,000 13,000 225.0% 405-531-030-041 Telephone 4,200 4,527 4,000 4,000 4,000 0.0% 405-531-030-043 Utilities 16,500 13,367 15,500 15,500 15,500 0.0% 405-531-030-045 Insurance 10,221 10,688 10,204 10,204 9,065-11.2% 405-531-030-146 Repairs To Equipment 1,500 726 1,500 1,500 1,500 0.0% 405-531-030-249 Miscellaneous Expense 1,000 53 1,000 1,000 1,000 0.0% 405-531-030-254 Training-Schools & Seminars 5,000 1,036 5,000 1,300 5,000 0.0% 405-531-030-346 Vehicle Repair/Expense 6,000 9,699 10,000 10,000 10,000 0.0% 405-531-030-352 Materials And Supplies 30,000 43,995 40,000 40,000 40,000 0.0% 405-531-030-452 Vehicle Fuel 8,000 4,498 5,000 5,000 5,000 0.0% 405-531-030-549 Electricity Purchased 2,264,564 2,281,014 2,219,808 2,281,014 2,303,824 3.8% 405-531-030-550 State Sales Tax 3,500 2,763 3,500 3,500 3,500 0.0% 405-531-030-752 Uniforms 2,500 1,453 2,300 2,300 2,300 0.0% 405-531-090-050 Bad Debt Charged Off 10,000 1,645 10,000 16,610 17,000 70.0% 405-531-090-059 Depreciation - 97,134-89,485 - n/a Operating 2,366,985 2,484,959 2,331,812 2,494,413 2,430,689 4.2% 405-531-090-094 Transfer To General Fund 202,197 202,197 202,197 202,197 218,609 8.1% 405-531-090-096 Transfer to Capital Improvement Fund 49,438 45,659 27,938-214,746 668.7% 405-531-030-349 Contingency 92,591-94,708-121,500 28.3% Non-Operating 344,226 247,856 324,843 202,197 554,854 70.8% TOTAL EXPENSES/USES 3,013,948 2,875,924 3,013,119 2,900,725 3,355,096 11.3% REVENUES OVER (UNDER) EXPENSES 520,932 827,735 547,637 772,558 579,536 5.8% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 27

Utility Fund (Gas Services) - FY 2017/18 Budget REVENUES/SOURCES 405-343-210 Gas Utility 390,000 $ 276,722 316,532 276,749 276,749-12.6% 405-343-220 Gas Meter Connection/Reconnection 1,000 1,080 1,000 710 1,000 0.0% 405-343-230 New Gas Service 500 3,629 500 1,210 500 0.0% 405-384-100 Use of Retained Earnings 481,438-386,938-259,688-32.9% TOTAL REVENUES/SOURCES 872,938 281,431 704,969 278,669 537,937-23.7% EXPENSES/USES 405-532-010-014 Overtime 5,000 4,537 5,500 5,500 5,500 0.0% 405-532-010-017 Overtime - special events 100 123 100 100 250 150.0% 405-532-010-021 Payroll Taxes 9,542 8,863 10,047 7,693 10,087 0.4% 405-532-010-022 Retirement 4,861 4,526 8,989 7,263 12,445 38.5% 405-532-010-023 Life & Health Insurance 32,453 21,373 29,205 26,060 30,881 5.7% 405-532-010-024 Worker's Compensation 2,954 2,967 2,858 2,858 2,950 3.2% 405-532-010-025 Drug Test 300 63 300 200 300 0.0% 405-532-010-025-1 Unemployment Compensation 2,000-2,000-2,000 0.0% 405-532-010-112 Salaries & Wages 119,638 104,607 125,736 99,260 126,104 0.3% Personal Services 176,848 147,060 184,734 148,934 190,518 3.1% 405-532-030-031 Professional Service 120 672 120 81 120 0.0% 405-532-030-041 Telephone 1,400 1,104 1,200 905 1,200 0.0% 405-532-030-043 Utilities 700 581 700 700 700 0.0% 405-532-030-045 Insurance 6,984 7,303 6,972 6,972 6,194-11.2% 405-532-030-146 Repairs To Equipment 7,500 11,218 10,000 10,000 10,000 0.0% 405-532-030-249 Miscellaneous Expense 1,000 92 1,500 1,500 1,500 0.0% 405-532-030-254 Training-Schools & Seminars 750 3,521 750 750 750 0.0% 405-532-030-346 Vehicle Repair/Expense 1,500 6,772 5,000 5,000 5,000 0.0% 405-532-030-352 Materials & Supplies 20,000 15,207 17,000 17,146 17,000 0.0% 405-532-030-452 Vehicle Fuel 3,000 1,580 3,000 3,000 3,000 0.0% 405-532-030-749 Gas Purchasing 203,659 131,453 189,919 151,778 151,778-20.1% 405-532-030-750 Compliance Program - - - - 4,500 n/a 405-532-030-752 Uniforms 450 630 450 450 450 0.0% 405-532-090-050 Bad Debt Charged Off 1,000 308 1,000 1,717 2,000 100.0% 405-532-090-059 Depreciation - 54,307-48,826 - n/a Operating 248,063 234,750 237,611 248,825 204,192-14.1% 405-532-090-094 Transfer To General Fund 72,177 72,177 72,177 72,177 78,035 8.1% 405-532-090-096 Transfer to Capital Improvement Fund 481,438-386,938-259,688-32.9% Non-Operating 553,614 72,177 459,114 72,177 337,723-26.4% TOTAL EXPENSES/USES 978,525 453,987 881,460 469,935 732,433-16.9% REVENUES OVER (UNDER) EXPENSES (105,588) (172,556) (176,491) (191,266) (194,496) 10.2% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 28

Utility Fund (Water Services) - FY 2017/18 Budget REVENUES/SOURCES 405-343-310 Water Utility 300,000 $ 395,274 365,000 392,665 400,518 9.7% 405-343-320 Water Meter Connection/Reconn 6,000 4,760 6,000 5,320 6,000 0.0% 405-343-330 New Water Service 1,500 5,100 1,500 3,040 5,000 233.3% 405-384-100 Use of Retained Earnings 133,566-30,938-51,938 67.9% TOTAL REVENUES/SOURCES 441,066 405,134 403,438 401,025 463,456 14.9% EXPENSES/USES 405-533-010-014 Overtime 3,000 2,700 1,000 3,602 3,500 250.0% 405-533-010-017 Overtime - special events 100 130 100 100 250 150.0% 405-533-010-021 Payroll Taxes 8,587 8,314 10,038 8,520 10,777 7.4% 405-533-010-022 Retirement 4,512 4,483 9,305 7,881 13,520 45.3% 405-533-010-023 Life & Health Insurance 32,901 23,239 31,152 28,037 32,934 5.7% 405-533-010-024 Worker's Compensation 2,695 2,707 2,957 2,957 3,208 8.5% 405-533-010-025 Drug Test 200-200 - 200 0.0% 405-533-010-112 Salaries & Wages 109,149 98,342 130,110 108,334 137,130 5.4% Personal Services 161,144 139,916 184,862 159,431 201,520 9.0% 405-533-030-031 Professional Services 3,000 5,323 1,500 1,500 1,500 0.0% 405-533-030-034 Other Contractual Services 19,802 11,229 19,802 19,802 19,802 0.0% 405-533-030-040 Travel 200-200 200 200 0.0% 405-533-030-041 Telephone 1,632 1,593 1,632 1,128 1,632 0.0% 405-533-030-043 Utilities 26,000 32,394 36,000 25,082 27,000-25.0% 405-533-030-045 Insurance 9,390 9,819 9,374 9,374 8,328-11.2% 405-533-030-146 Repairs To Equipment 5,000 4,263 5,000 14,044 10,000 100.0% 405-533-030-154 Dues & Subscriptions 545-545 545 545 0.0% 405-533-030-249 Miscellaneous Expense 500 100 500 500 500 0.0% 405-533-030-254 Training - Schools & Seminar 500 673 500 500 500 0.0% 405-533-030-330 Water Analysis 25,000 16,737 23,000 23,000 23,000 0.0% 405-533-030-346 Vehicle Repair/Expense 2,000 5,282 2,000 2,000 2,000 0.0% 405-533-030-352 Materials And Supplies 25,000 36,718 25,000 25,000 25,000 0.0% 405-533-030-452 Vehicle Fuel 4,200 2,260 4,200 4,200 4,200 0.0% 405-533-030-752 Uniforms 300 608 300 441 300 0.0% 405-533-090-050 Bad Debt Charged Off 1,000 1,202 1,000 2,082 2,000 100.0% 405-533-090-059 Depreciation - 182,161-131,682 - n/a Operating 124,069 310,362 130,553 261,079 126,507-3.1% 405-533-090-093 Interest Expense - NE Well 13,852 11,020 10,454 10,454 12,000 14.8% 405-471-200 Debt Service Princ/Interest - NE Well 77,407-80,805-79,259-1.9% Debt Service 91,259 11,020 91,259 10,454 91,259 0.0% 405-533-090-094 Transfer To General Fund 195,220 195,220 195,220 195,220 211,066 8.1% 405-533-090-096 Transfer to Capital Improvement Fund 133,566 4,858 30,938-51,938 67.9% Non-Operating 328,787 200,078 226,158 195,220 263,003 16.3% TOTAL EXPENSES/USES 705,259 661,376 632,832 626,185 682,289 7.8% REVENUES OVER (UNDER) EXPENSES (264,192) (256,243) (229,395) (225,160) (218,834) -4.6% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 29

Utility Fund (Solid Waste Collection) - FY 2017/18 Budget REVENUES/SOURCES 405-343-410 Solid Waste Income 515,000 $ 533,961 524,000 533,226 533,000 1.7% TOTAL REVENUES/SOURCES 515,000 533,961 524,000 533,226 533,000 1.7% EXPENSES/USES 405-534-010-014 Overtime - 17 - - - n/a 405-534-010-021 Payroll Taxes 638 606 643 582 729 n/a 405-534-010-022 Retirement 691 770 839 640 1,081 n/a 405-534-010-023 Life & Health Insurance 1,793 1,343 1,558 1,539 2,053 n/a 405-534-010-024 Worker's Compensation 206 207 191 191 223 n/a 405-534-010-112 Salaries & Wages 8,335 8,983 8,409 8,084 9,532 13.4% Personal Services 11,663 11,925 11,639 11,037 13,618 17.0% 405-534-030-031 Professional Services 475,500 477,016 475,992 488,302 488,302 2.6% 405-534-030-041 Telephone 100 145 100 125 125 25.0% 405-534-090-050 Bad Debt Charged Off 791 882 791 604 791 0.0% 405-534-090-059 Depreciation - 9,547 - - - n/a Operating 476,391 487,590 476,883 489,031 489,218 2.6% 405-534-090-094 Transfer To General Fund 26,915 26,915 26,915 26,915 29,100 8.1% Non-Operating 26,915 26,915 26,915 26,915 29,100 8.1% TOTAL EXPENSES/USES 514,970 526,430 515,438 526,983 531,937 3.2% REVENUES OVER (UNDER) EXPENSES 30 7,530 8,562 6,243 1,063-87.6% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 30

Utility Fund (Sewer Services) - FY 2017/18 Budget REVENUES/SOURCES 405-343-510 Sewer Utility 419,000 $ 451,579 453,000 474,007 481,117 6.2% 405-343-520 Sewer Connection 1,800 4,800 2,500 3,400 5,000 100.0% 405-384-100 Use of Retained Earnings 409,338-52,938-1,938-96.3% TOTAL REVENUES/SOURCES 830,138 456,379 508,438 477,407 488,055-4.0% EXPENSES/USES SEWER COLLECTION 405-535-010-014 Overtime 4,000 4,313 4,000 4,799 4,000 0.0% 405-535-010-017 Overtime - Special events 500 47 500 42 500 0.0% 405-535-010-021 Payroll Taxes 5,915 5,847 6,507 6,081 6,828 4.9% 405-535-010-022 Retirement 2,878 2,880 5,743 5,392 8,246 43.6% 405-535-010-023 Life & Health Insurance 11,384 7,912 11,172 10,783 19,999 79.0% 405-535-010-024 Worker's Compensation 1,798 1,806 1,831 1,831 1,983 8.3% 405-535-010-025 Drug Test 250-250 - 250 0.0% 405-535-010-112 Salaries & Wages 72,826 68,025 80,561 75,663 84,760 5.2% Personal Services 99,551 90,831 110,564 104,591 126,566 14.5% 405-535-030-031 Professional Service 750 210 750 750 750 0.0% 405-535-030-041 Telephone 450 428 450 334 450 0.0% 405-535-030-043 Utilities 14,000 22,144 20,600 23,459 25,000 21.4% 405-535-030-045 Insurance 1,328 1,389 1,326 1,326 1,178-11.2% 405-535-030-146 Repairs To Equipment 7,500 27,297 10,000 10,000 10,000 0.0% 405-535-030-249 Miscellaneous Expense 1,000-1,000 1,000 1,000 0.0% 405-535-030-254 Training Schools & Seminars 300 113 300 300 300 0.0% 405-535-030-346 Vehicle Repair/Expense 3,000 2,869 3,000 3,000 3,000 0.0% 405-535-030-352 Materials And Supplies 20,000 9,590 20,000 20,000 20,000 0.0% 405-535-030-452 Vehicle Fuel 2,000 1,188 2,000 2,000 2,000 0.0% 405-535-030-752 Uniforms 400-400 400 400 0.0% 405-535-090-050 Bad Debt Charged Off 1,000 1,680 1,000 859 1,000 0.0% 405-535-090-059 Depreciation - 66,062-89,502 - n/a Operating Expenditures 51,728 132,970 60,826 152,931 65,078 7.0% TOTAL SEWER COLLECTION 151,279 223,801 171,390 257,522 191,644 11.8% CITY OF WILLISTON - ADOPTED BUDGET - VERSION DATE: SEPTEMBER 20, 2017 PAGE 31