City of Williston Fiscal Year 2014/2015 Adopted Budget (Adopted on September 23, 2014)
Table of Contents Page # Budget Summary Budget Advertisement 1 Budget Summary by Fund 2-3 Budget Comparison by Fund 4-5 Budgeted Expenditures By Type 6-8 Millage Rate Options 9 Team Count by Department 10 Budget by Fund General Fund 11-26 Airport Fund 27-28 Community Redevelopment Agency (CRA) Fund 29 Utility Fund 30-38 Capital Improvement Program (CIP) Funds 39-40 Other Supporting Schedules Staffing Plan (Listed By Department) 41-42 Capital Improvement Plan (Sorted By Department) 43-45
Budget Advertisement Millage Per $1000 General Fund - 5.8627 BUDGET SUMMARY City of Williston, Florida - Fiscal Year 2014/2015 THE PROPOSED OPERATING BUDGET EXPENDITURES OF THE CITY OF WILLISTON ARE 16.1% MORE THAN LAST YEAR S TOTAL OPERATING EXPENDITURES. Description General Fund Special Revenue Fund (Airport) Special Revenue Fund (CRA) Enterprise Fund (Utility) Capital Projects Fund Pension Trust Fund Budget ESTIMATED REVENUES Taxes: (millage per $1,000) Ad valorem taxes - 5.8627 mills $ 515,110 $ - $ - $ - $ - $ - $ 515,110 Delinquent taxes 6,000 - - - - - 6,000 Tax incremental revenue - - 174,973 - - - 174,973 Other locally levied taxes 209,772 - - - - - 209,772 Utility service taxes 321,000 - - - - - 321,000 Fines & forfeitures 7,000 - - - - - 7,000 Franchise fees 92,250 - - - - - 92,250 Licenses, permits, and fees 50,250 - - - - - 50,250 Intergovernmental revenue 572,910 - - - - - 572,910 Grant Revenue 6,000 2,700,000 - - 741,138-3,447,138 Charges for services - 736,000-5,397,050 - - 6,133,050 Contributions, Income & Portfolio Additions - - - - - 373,243 373,243 Employer Contribution 129,193 129,193 Employee Contribution 94,050 94,050 Valuation Addtions 150,000 150,000 Interest Income 2,750 450 500 12,000 - - 15,700 Miscellaneous revenues 18,200 15,850-63,125 10,000-107,175 TOTAL SOURCES 1,801,241 3,452,300 175,473 5,472,175 751,138 373,243 12,025,570 Transfers in 638,200 - - - 779,707-1,417,907 Debt Proceeds - - - - 345,000-345,000 Fund balances/reserves/net assets 316,350-252,905 419,184 - - 988,439 TOTAL REVENUES, TRANSFERS & BALANCES 2,755,791 3,452,300 428,378 5,891,359 1,875,845 373,243 14,776,916 EXPENDITURES General governmental services: 390,835 - - 129,743 - - 520,578 Public Safety: 1,525,182 - - - - - 1,525,182 Public Works 310,794 - - - - - 310,794 Other governmental services 57,522 - - - - - 57,522 Transportation - 3,452,300 - - - - 3,452,300 Community redevelopment 72,085-425,378 - - - 497,463 Debt service 49,691 - - 91,259 - - 140,950 Utilities services - - - 4,589,535 - - 4,589,535 Recreation Activities 15,597 - - - - - 15,597 Capital Improvement Programs - - - - 1,875,845-1,875,845 Contributions, Income & Portfolio Reductions - - - - - 373,243 373,243 TOTAL EXPENDITURES 2,421,705 3,452,300 425,378 4,810,538 1,875,845 373,243 13,359,009 Transfers out 334,086-3,000 1,080,821 - - 1,417,907 Fund balances/reserves/net assets - - - - - - - TOTAL APPROPRIATED EXPENDITURES, TRANSFERS, RESERVES & BALANCES $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,359 $ 1,875,845 $ 373,243 $ 14,776,916 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 - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #1
Budget Summary by Fund General Airport CRA Utility CIP FY2015 FY2014 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Expenditures by Type City Council $ 37,869 $ - $ - $ - $ - $ 37,869 $ 36,435 3.9% Administration City Clerk 60,344 - - - - 60,344 56,842 6.2% City Manager 32,039 21,360 10,680 42,719-106,798 100,151 6.6% City Administration 104,485 - - - - 104,485 83,571 25.0% Special Events 11,800 - - - - 11,800 11,800 0.0% Library 7,400 - - - - 7,400 8,677-14.7% Legal Services 34,541 - - - - 34,541 38,980-11.4% Financial Services 42,346 25,408 25,408 47,992-141,154 141,154 0.0% Information Technology 20,892 - - 13,928-34,820 34,820 0.0% Community Development Planning & Zoning 43,275 - - - - 43,275 41,113 5.3% Building & Permitting / Inspection 22,278 - - - - 22,278 18,746 18.8% Community Redevelopment 72,085-392,291 - - 464,376 348,744 33.2% Law Enforcement/Public Safety Airport Administration 259,843 - - - - 259,843 302,495-14.1% Patrol 647,628 - - - - 647,628 662,056-2.2% Police Communication 194,959 - - - - 194,959 196,676-0.9% Fire 390,583 - - - - 390,583 378,779 3.1% Animal Control / Code Enforceme 49,972 - - - - 49,972 49,012 2.0% Crossing Guards 31,890 - - - - 31,890 30,977 2.9% Facility Operations - 689,737 - - - 689,737 743,418-7.2% Capital Projects - 2,700,000 - - - 2,700,000 1,160,000 132.8% Public Works / Utility Street Repair/Resurfacing 4,500 - - - - 4,500 3,000 50.0% Public Works Crew 181,799 - - - - 181,799 176,902 2.8% Public Works Operations 124,494 - - - - 124,494 124,270 0.2% Utility Administration - - - 67,823-67,823 63,932 6.1% Electric Services - - - 2,884,667-2,884,667 2,697,447 6.9% Gas Services - - - 412,215-412,215 375,373 9.8% Water Services - - - 369,617-369,617 353,094 4.7% Solid Waste Collection - - - 482,574-482,574 476,604 1.3% Sewer Collection - - - 144,220-144,220 145,955-1.2% Sewer Treatment - - - 213,933-213,933 206,654 3.5% Expenditures by Type (continued) Capital Projects/Equipment - - - - 1,875,845 1,875,845 1,660,400 13.0% Transfer to General Fund - - - 638,200-638,200 627,000 1.8% Transfer to Capital Improvements 334,086 - - 442,621-776,707 554,400 40.1% Recreation/Athletics 15,597 - - - - 15,597 19,448-19.8% Contingency 31,089 15,795-130,849-177,733 331,847-46.4% Expenditures $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,358 $ 1,875,845 $ 14,403,673 $ 12,260,772 17.5% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #2
Budget Summary by Fund General Airport CRA Utility CIP FY2015 FY2014 % Departments/Division Fund Fund Fund Fund Fund Budget Budget Incr/(Decr) Revenue / Funding Sources Property Taxes $ 521,110 $ - $ 174,973 $ - $ - $ 696,083 688,440 1.1% Other Locally Levied Taxes 209,772 - - - - 209,772 190,259 10.3% Utility Billing - - - 5,397,050-5,397,050 5,218,942 3.4% Fuel Sales - 440,000 - - - 440,000 502,873-12.5% Rental & Leases - 221,000 - - - 221,000 221,200-0.1% Timber Sales - 75,000 - - - 75,000 75,000 0.0% Public Service Taxes 321,000 - - - - 321,000 324,500-1.1% Franchise Fees 92,250 - - - - 92,250 91,000 1.4% Intergovernmental Revenues 572,910 - - - - 572,910 568,102 0.8% Fines & Forfeitures 7,000 - - - - 7,000 7,000 0.0% Licenses & Permits 50,250 - - - - 50,250 50,250 0.0% Miscellaneous 18,200 15,850-482,309-516,359 739,300-30.2% Sale of Fixed Assets - - - - 10,000 10,000-0.0% Interest Income 2,750 450 500 12,000-15,700 19,050-17.6% Grant 6,000 2,700,000 - - 741,138 3,447,138 1,842,550 87.1% Non-Operating/ Transfers 638,200 - - - 779,707 1,417,907 1,184,400 19.7% Other Financing Sources / Debt Proce - - - - 345,000 345,000 195,000 n/a Use of Fund Balance 316,350-252,905 - - 569,255 342,906 n/a Revenue/Funding Sources $ 2,755,791 $ 3,452,300 $ 428,378 $ 5,891,359 $ 1,875,845 $ 14,403,673 $ 12,260,772 17.5% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #3
Budget Comparison By Fund General Airport CRA Utility CIP FY2015 Budget Changes Fund Fund Fund Fund Fund Budget Revenues FY2014 Budget $ 2,600,627 $ 1,971,373 $ 312,330 $ 5,729,042 $ 1,647,400 $ 12,260,772 Increase in Property Taxes 506-7,137 - - 7,643 Increase in Utility Billing - - - 178,108-178,108 Increase in Grant Revenue - 1,540,000 - - 61,138 1,601,138 Increase in Loans / Debt Proceeds - - - - 150,000 150,000 Increase in Transfers from GF/UF - - - - 222,307 222,307 Reduction in estimated fuel revenue - (62,873) - - - (62,873) Increase in Timber Revenue - - - - - - Utility Settlement - - - - (200,000) (200,000) Increase to Discretionary Sales Tax 19,808 - - - - 19,808 Increase in Utility Fund Contribution 11,200 - - - - 11,200 Change to Fund Balance /Retained Earnings 117,438-108,911 (12,792) - 213,557 All other revenue changes 6,213 3,800 - (3,000) (5,000) 2,012 FY2015 Proposed Budget 2,755,791 3,452,300 428,378 5,891,358 1,875,845 14,403,673 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #4
Budget Comparison By Fund General Airport CRA Utility CIP FY2015 Budget Changes Fund Fund Fund Fund Fund Budget Expenditures / Expenses FY2014 Budget 2,600,627 1,971,373 312,330 5,729,042 1,647,400 $ 12,260,772 Personnel Expenses COLA Increase 35,710 3,947 681 18,625-58,963 New Positions (2) 34,739 - - 24,361-59,100 Other Salary adjustments 3,950 12,550 - - - 16,500 Reduction in retirement contribution % (49,336) (5,212) (1,237) (31,476) - (87,260) Change in Police Dept. staffing (28,548) - - - - (28,548) All other staffing changes (21,501) - - 7,787 - (13,714) Increase for Insurance (Health / Life) 8,901 - - 37,632-46,533 Operating Expenses Subtotal (16,084) 11,286 (557) 56,928-51,573 Decrease for Insurance (Prop / GL / Liab / WC) (19,936) (1,095) - (6,551) - (27,582) Increase in telephone expenses 6,566 - - 964-7,530 Increase in vehicle fuel expenses 8,990 - - (5,948) - 3,042 Increase in material & supplies expenses 20,450 - - 7,000-27,450 Increase in repair & maintenance expenses 11,187 5,000-9,000-25,187 Increase in building maintenance expenses 8,000-2,160 - - 10,160 Increase in advertising expenses 3,100 - - - - 3,100 Increase in contractual services - Bldg Dept. 3,600 - - - - 3,600 Reduction in Fuel Purchases - (61,109) - - - (61,109) Increase in Electricity Purchases - - - 161,046-161,046 Increase in Gas Purchases - - - 28,606-28,606 Change to Contingency 24,760 (6,722) - (172,152) - (154,114) Increase in transfer to General Fund - - - 11,200-11,200 All other changes in operating expenses (8,155) 3,567 3,956 5,602-4,971 Capital Outlay Subtotal 58,562 (60,359) 6,116 38,767-43,087 Reduction in Capital Outlay (32,000) (10,000) - - - (42,000) Increase in Capital Outlay / Projects - 1,540,000 110,488 (11,000) 228,445 1,867,933 Increase transfer to CIP Fund 144,686 - - 77,621-222,307 Subtotal 112,686 1,530,000 110,488 66,621 228,445 2,048,240 Net Adjustments 155,164 1,480,927 116,048 162,316 228,445 2,142,900 FY2015 Proposed Budget 2,755,791 3,452,300 428,378 5,891,358 1,875,845 14,403,672 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #5
Budgeted Expenditures By Type Description Budget Actual Budget Projected Budget Incr (Decr) GENERAL FUND PERSONAL SERVICES City Council $ 19,393 $ 18,344 $ 20,051 $ 19,040 $ 19,841-1.0% Administration 116,239 116,370 106,469 100,845 111,172 4.4% Planning 25,285 25,201 27,206 26,389 26,740-1.7% Building 4,773 4,729 4,746 4,668 4,678-1.4% Police 811,359 797,601 847,910 804,045 789,282-6.9% Police Communications 193,279 194,113 193,176 188,354 191,459-0.9% Animal Control/Code 39,655 36,081 39,686 36,553 39,418-0.7% Fire 178,944 187,542 195,783 216,671 205,618 5.0% Public Works 175,782 135,847 176,902 150,412 181,799 2.8% Recreation / Athletics 34,901 34,550 17,348 15,337 13,497-22.2% Special Events 1,000 - - - - n/a 1,600,610 1,550,379 1,629,277 1,562,313 1,583,504-2.8% OPERATING EXPENDITURES City Council 16,224 13,373 16,384 16,691 18,028 10.0% Administration 113,915 130,556 118,796 134,336 141,701 19.3% Legal Services 38,580 30,640 38,980 23,982 34,541-11.4% Planning 12,370 6,854 13,907 6,585 16,535 18.9% Building Permits 14,000 11,764 14,000 10,014 17,600 25.7% Police 152,498 141,410 146,618 130,081 150,078 2.4% Police Communication 4,750 3,425 3,500 1,148 3,500 0.0% Animal Control/Code 8,567 10,605 9,326 8,380 10,553 13.2% Fire 81,362 116,737 100,305 111,959 135,273 34.9% Public Works 142,712 115,139 127,270 131,366 128,994 1.4% Recreation / Athletics 12,800 3,335 2,100 2,100 2,100 0.0% Library 22,665 15,981 8,677 8,621 7,400-14.7% Special Events 9,700 14,180 11,800 12,150 11,800 0.0% Non Departmental 148,260 141,364 273,996 203,810 444,493 62.2% 778,402 755,364 885,659 801,223 1,122,596 26.8% CAPITAL OUTLAY Administration - - 2,000 2,000 - -100.0% Planning - - - - - n/a Building Permits - - - - - n/a Police - - 1,000 1,000 - -100.0% Fire 10,000 1,169 33,000 33,000 - -100.0% Public Works 8,500 5,390 - - - n/a Library - - - - - n/a 18,500 6,559 36,000 36,000 - -100.0% DEBT SERVICE Fire 49,691 49,691 49,691 42,592 49,691 0.0% Personal Services 1,600,610 1,550,379 1,629,277 1,562,313 1,583,504-2.8% Operating Expenditures 778,402 755,364 885,659 801,223 1,122,596 26.8% Capital Outlay 18,500 6,559 36,000 36,000 - -100.0% Debt Service 49,691 49,691 49,691 42,592 49,691 0.0% Grand 2,447,204 2,361,993 2,600,627 2,442,128 2,755,791 6.0% % of Personal Services 65.4% 65.6% 62.6% 64.0% 57.5% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #6
Budgeted Expenditures By Type Description Budget Actual Budget Projected Budget Incr (Decr) AIRPORT FUND PERSONAL SERVICES $ 187,968 $ 184,698 $ 181,239 $ 169,237 $ 194,528 7.3% OPERATING EXPENDITURES 740,837 581,758 603,906 505,105 546,487-9.5% CAPITAL OUTLAY 3,442,654 3,592,503 1,170,000 937,241 2,700,000 130.8% NON-OPERATING EXPENDITURES 14,982-16,227 16,227 11,285-30.5% Grand 4,386,440 4,358,959 1,971,373 1,627,810 3,452,300 75.1% % of Personal Services 4.3% 4.2% 9.2% 10.4% 5.6% CRA FUND PERSONAL SERVICES 23,483 19,799 39,774 37,215 39,904 0.3% OPERATING EXPENDITURES 48,063 40,880 53,132 43,857 58,562 10.2% CAPITAL OUTLAY 519,639 365,909 206,424 40,689 316,912 53.5% NON-OPERATING EXPENDITURES 20,000-13,000 10,000 13,000 0.0% Grand 611,185 426,589 312,330 131,761 428,378 37.2% % of Personal Services 3.8% 4.6% 12.7% 28.2% 9.3% CAPITAL IMPROVEMENT PROGRAM FUND CAPITAL OUTLAY 874,000 211,737 1,647,400 415,570 1,875,845 13.9% Grand 874,000 211,737 1,647,400 415,570 1,875,845 13.9% % of Personal Services 0.0% 0.0% 0.0% 0.0% 0.0% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #7
Budgeted Expenditures By Type Description Budget Actual Budget Projected Budget Incr (Decr) UTILITY FUND PERSONAL SERVICES Electric 264,250 246,409 266,733 246,657 293,969 10.2% Gas 170,966 163,152 173,838 151,391 174,098 0.1% Water 179,805 173,164 150,254 155,214 163,779 9.0% Solid Waste - - - - 11,309 n/a Sewer Collection 102,779 100,871 100,963 90,510 98,572-2.4% Sewer Treatment 110,446 101,090 107,823 97,981 107,233-0.5% 828,247 784,686 799,611 741,753 848,961 6.2% OPERATING EXPENSES Administrative 120,948 132,716 125,853 122,811 129,743 3.1% Electric 2,881,235 2,727,599 2,440,729 2,372,118 2,600,309 6.5% Gas 210,604 254,265 211,551 308,752 247,729 17.1% Water 134,972 428,951 125,355 271,416 124,191-0.9% Solid Waste 475,050 488,230 476,604 477,164 476,604 0.0% Sewer Collection 51,716 123,422 49,999 122,236 49,920-0.2% Sewer Treatment 106,912 202,704 103,839 153,752 110,972 6.9% 3,981,438 4,357,887 3,533,929 3,828,249 3,739,468 5.8% CAPITAL OUTLAY Electric 20,000-1,000 - - -100.0% Gas 10,000-11,000 - - -100.0% Water 10,000-1,000 - - -100.0% Sewer Collection 10,000 - - - - n/a 50,000-13,000 - - -100.0% DEBT SERVICE Water 93,000 19,978 87,500 10,005 91,259 4.3% 93,000 19,978 87,500 10,005 91,259 4.3% NON-OPERATING EXPENSES Administrative 1,000,883 736,617 1,295,002 627,000 1,211,670-6.4% 1,000,883 736,617 1,295,002 627,000 1,211,670-6.4% Personal Services 828,247 784,686 799,611 741,753 848,961 6.2% Operating Expenses 3,981,438 4,357,887 3,533,929 3,828,249 3,739,468 5.8% Capital Outlay 50,000-13,000 - - -100.0% Debt Service 93,000 19,978 87,500 10,005 91,259 4.3% Non-Operating Expenses 1,000,883 736,617 1,295,002 627,000 1,211,670-6.4% Grand 5,953,567 5,899,168 5,729,042 5,207,007 5,891,359 2.8% % of Personal Services 13.9% 13.3% 14.0% 14.2% 14.4% ALL FUNDS Personal Services 2,640,307 2,539,562 2,649,901 2,510,518 2,666,897 0.6% Operating 5,548,740 5,735,889 5,076,626 5,178,434 5,467,114 7.7% Capital Outlay 4,904,793 4,176,709 3,072,824 1,429,500 4,892,757 59.2% Debt Service 142,691 69,669 137,191 52,598 140,950 2.7% Non-Operating 1,035,864 736,617 1,324,229 653,227 1,235,955-6.7% Grand $ 14,272,396 $ 13,258,446 $ 12,260,772 $ 9,824,276 $ 14,403,673 17.5% % of Personal Services 18.5% 19.2% 21.6% 25.6% 18.5% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #8
Millage Rate Options Comparison of Taxable Values - (FY2014 vs FY2015) Fiscal Year Gross Taxable Value Difference % Change (incr / decr) FY14 Certified Taxable Value 90,816,749 - - FY14 Adjusted Taxable Value 90,789,524 (27,225) -0.03% FY15 Taxable Value 91,523,109 733,585 0.81% Comparison of of Millage MillageRate RateOptions Millage Option Gross Taxable Value Millage Rate Gross Tax Revenue (1) Change in Revenue Incr (Decr) Roll Back Millage Rate (2) 91,405,774 5.8659 536,177 292 Prior Year Millage Rate 3 Votes 4 Votes 5 Votes Adopted Millage Rate 91,523,109 5.9025 540,215 4,169 91,523,109 9.1338 835,954 299,908 91,523,109 10.0472 919,551 383,505 91,523,109 10.0473 919,560 383,514 91,523,109 5.8627 536,573 687 Notes (1) Gross tax revenue does not include discounts taken for early payment. (2) The net new taxable value estimate (117,335) is not included in the the roll back millage rate calculation. CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #9
Team Count By Department Department FY09 FY10 FY11 FY12 FY13 FY14 FY15 Change Notes City Council 6 6 6 6 6 6 6 - City Administration 11 13.5 9.5 10 7 7 7 - Police Department 24 26.5 24.5 24.5 25.0 26.0 25.0 (1.0) Eliminated 1 position. Fire Department 27 32 32 31 28 28 28 - Public Works/Utilities 23 15 15 16 18 18 20 2.0 Includes 2 new positions. Airport 3 3 3 4 3.0 4.0 4.0 - Personnel 94.0 96.0 90.0 91.5 87.0 89.0 90.0 1.0 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #10
General Fund - FY 2014/15 Budget REVENUES/SOURCES 001-311-100 Advalorem Property Taxes 521,532 508,435 514,604 514,604 515,110 0.1% 001-311-200 Delinquent Ad Valorem Taxes 7,000 3,113 6,000 6,318 6,000 0.0% 001-312-400 Local Option Tax: Gas 6C 32,059 29,113 30,259 28,587 29,964-1.0% 001-312-600 Local Govt Infrtr Tax - Discretionary 179,934 155,835 160,000 156,105 179,808 12.4% 001-314-100 Public Service Tax - Electricity 255,000 273,561 255,000 242,972 245,000-3.9% 001-314-300 Public Service Tax - Water 28,000 25,075 26,000 24,432 26,000 0.0% 001-314-400 Public Service Tax - Gas 34,000 36,487 36,000 44,251 45,000 25.0% 001-314-800 Public Service Tax - Propane 17,550 5,137 7,500 4,180 5,000-33.3% 001-315-000 Telecommunications Tax 105,000 98,984 95,651 86,276 87,107-8.9% 001-316-000 Business & Prof Occ Licenses 25,000 19,985 25,000 25,919 25,000 0.0% 001-322-110 Bldg Permits-Structural & Eq 20,400 22,100 25,000 22,222 25,000 0.0% 001-323-100 Franchise Fees - Electricity 30,000 21,784 36,000 37,382 36,000 0.0% 001-323-200 Franchise Fees - Telephone Pole Renta 2,500 4,460 2,500 2,230 2,230-10.8% 001-323-500 Franchise Fees - Cable TV Pole Rental 2,500 4,020 2,500 4,020 4,020 60.8% 001-323-700 Franchise Fees - Solid Waste 56,000 49,943 50,000 50,208 50,000 0.0% 001-329-100 Animal Licenses/Misc. 500 290 250 249 250 0.0% 001-331-100 Fed Pymts In Lieu of Taxes 2,976 4,055 2,976 2,976 2,976 0.0% 001-331-900 Other Federal Grants - 1,133 - - - n/a 001-334-200 State Grants - Public Safety 1,000 6,000 2,550 5,349 6,000 135.3% 001-335-120 State Revenue Sharing 82,288 82,287 82,635 81,732 84,643 2.4% 001-335-122 FL Revenue Sharing-8C Fuel 25,000 32,425 25,000 31,065 32,000 28.0% 001-335-123 Mun Vehicle Gas Tax Rebate 2,000 217 - - - n/a 001-335-140 Mobile Home Licenses Tax 2,000 1,149 2,000 2,149 2,000 0.0% 001-335-150 Alcoholic Beverage Licenses 1,000 98 1,000 1,937 1,000 0.0% 001-335-180 Local Govt 1/2 Cent Sales Tax 92,362 94,532 100,083 92,699 99,594-0.5% 001-335-290 FDOT - Traffic Signal Maintenance 7,999 7,999 8,237 8,237 9,074 10.2% 001-335-291 FDOT - Highway Lighting Maint. 22,496 22,496 27,230 27,230 27,230 0.0% 001-337-200 Crossing Guards Levy County 13,200 15,120 13,200 14,832 15,000 13.6% 001-338-115 County Fire Dept. Subsidy 201,058 201,226 210,090 201,922 212,285 1.0% 001-341-900 Land Development Regulation Fees 7,000 2,009 1,500 2,739 2,000 33.3% 001-342-100 Pub Safety: Misc. Police Sve 4,000 2,481 4,000 5,118 4,000 0.0% 001-347-200 Parks Application Fee-Nonrefund 150 20 100 34 100 0.0% 001-347-300 Parks Use Fee 200 50 100 386 100 0.0% 001-351-100 Fines & Forfeitures 15,000 7,278 7,000 6,454 7,000 0.0% 001-360-100 Miscellaneous Income 15,000 5,936 10,000 22,947 10,000 0.0% 001-360-200 Misc. Reimbursement Police Dept - 578-234 - n/a 001-361-100 Interest Income 8,500 2,264 2,750 2,626 2,750 0.0% 001-364-000 Disposition of Fixed Assets - 1,227 - - - n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #11
General Fund - FY 2014/15 Budget REVENUES/SOURCES (continued) 001-364-200 Disposition of Scrap Materials - 979 1,000 1,000 1,000 0.0% 001-382-100 Utility Fund Contribution 627,000 627,000 627,000 627,000 638,200 1.8% 001-392-100 Sale of General Fixed Assets - - 1,000 1,000 1,000 0.0% 001-366-000 Donations - 2,690-3,053 - n/a 001-384-000 Use of Fund Balance - - 198,912-316,350 59.0% TOTAL REVENUES/SOURCES 2,447,204 2,379,570 2,600,627 2,392,673 2,755,791 6.0% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #12
General Fund - FY 2014/15 Budget EXPENDITURES/USES CITY COUNCIL 001-511-010-021 Payroll Taxes 1,193 1,270 1,193 1,174 1,193 0.0% 001-511-010-022 Retirement 1,500 1,450 1,500 883 1,500 0.0% 001-511-010-024 Worker's Compensation - - 658 601 447-32.0% 001-511-010-111 Executive Salaries 15,600 15,625 15,600 15,282 15,600 0.0% 001-511-010-113 Other Salaries & Wages - Poll 1,100-1,100 1,100 1,100 0.0% Personal Services 19,393 18,344 20,051 19,040 19,841-1.0% 001-511-030-031 Professional Services 900 550 900 298 900 0.0% 001-511-030-034 Other Contractual Services 1,000 407 1,000 1,000 1,000 0.0% 001-511-030-040 Travel & Per Diem 1,500 661 1,500 988 1,000-33.3% 001-511-030-041 Telephone 600 560 560 537 560 0.0% 001-511-030-042 Postage 750 535 750 519 750 0.0% 001-511-030-045 Insurance 6,974 7,095 7,174 7,173 7,195 0.3% 001-511-030-154 Dues & Subscriptions 1,000 250 1,000 918 1,123 12.3% 001-511-030-248 Advertising 750 2,313 750 2,875 3,000 300.0% 001-511-030-254 Training & Seminars 750 91 750 1,181 1,000 33.3% 001-511-030-352 Operating Supplies 2,000 911 2,000 1,201 1,500-25.0% Operating Expenditures 16,224 13,373 16,384 16,691 18,028 10.0% TOTAL CITY COUNCIL 35,617 31,717 36,435 35,731 37,869 3.9% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #13
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) LEGAL SERVICES 001-514-030-031 Professional Services - City Attorney 28,980 29,949 34,980 23,982 32,541-7.0% 001-514-030-033 Professional Services - Other Legal 9,600 691 4,000-2,000-50.0% TOTAL LEGAL SERVICES 38,580 30,640 38,980 23,982 34,541-11.4% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #14
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) ADMINISTRATION 001-513-010-014 Overtime - 30 2,500 60 2,500 0.0% 001-513-010-021 Payroll Taxes 5,819 5,207 5,761 4,847 6,265 8.8% 001-513-010-022 Retirement 14,815 14,405 8,653 8,609 6,103-29.5% 001-513-010-023 Life & Health Insurance 12,253 12,265 11,376 11,556 12,278 7.9% 001-513-010-024 Worker's Compensation 1,938 1,873 3,067 2,801 2,277-25.8% 001-513-010-025 Drug Testing 150 130 150 150 150 0.0% 001-513-010-025-1 Unemployment Compensation 2,200 6,603 2,200-2,200 0.0% 001-513-010-112 Salaries & Wages 79,064 75,857 72,763 72,822 79,399 9.1% Personal Services 116,239 116,370 106,469 100,845 111,172 4.4% 001-513-030-032 Auditing Fees 15,481 14,135 15,481 17,150 15,481 0.0% 001-513-030-034 Other Contractual Services 11,316 22,972 15,958 11,583 15,958 0.0% 001-513-030-036 Financial Services 42,346 41,250 42,346 42,346 42,346 0.0% 001-513-030-037 Information Technology Services 5,400 5,352 4,478 3,802 4,478 0.0% 001-513-030-040 Travel & Per Diem 1,100 1,067 1,300-1,300 0.0% 001-513-030-041 Telephone 6,700 9,080 7,040 10,275 10,300 46.3% 001-513-030-042 Postage 3,000 3,946 3,000 2,282 3,000 0.0% 001-513-030-043 Utility Services 8,000 6,880 6,750 6,217 6,750 0.0% 001-513-030-045 Insurance - Other 2,871 2,921 3,692 3,692 3,703 0.3% 001-513-030-051 Office Supplies 4,200 3,364 4,200 4,726 5,000 19.0% 001-513-030-146 Repairs & Maintenance 500 61 500 49 500 0.0% 001-513-030-154 Dues & Subscriptions 1,000 1,782 1,000 1,875 2,000 100.0% 001-513-030-246 Building Maintenance 3,500 10,816 3,500 9,817 10,000 185.7% 001-513-030-248 Advertising & Promotions 1,000 316 1,000 1,714 2,000 100.0% 001-513-030-249 Miscellaneous Expense 2,000 1,467 2,000 4,842 5,000 150.0% 001-513-030-254 Training-Schools & Seminars 3,500 2,801 3,500 3,996 4,000 14.3% 001-513-030-352 Materials & Supplies 2,000 2,348 3,050 9,969 9,884 224.1% Operating Expenditures 113,915 130,556 118,796 134,336 141,701 19.3% 001-513-060-064 Capital Outlay - Mach & Equip - - 2,000 2,000 - -100.0% Capital Outlay - - 2,000 2,000 - -100.0% TOTAL ADMINISTRATION 230,154 246,926 227,265 237,180 252,873 11.3% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #15
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) PLANNING & ZONING 001-515-010-021 Payroll Taxes 1,251 1,232 1,470 1,403 1,514 3.0% 001-515-010-022 Retirement 3,637 3,644 2,168 2,084 1,029-52.6% 001-515-010-023 Life & Health Insurance 3,604 3,501 3,555 3,548 3,837 7.9% 001-515-010-024 Worker's Compensation 441 426 810 739 568-29.9% 001-515-010-112 Salaries & Wages 16,352 16,397 19,204 18,614 19,793 3.1% Personal Services 25,285 25,201 27,206 26,389 26,740-1.7% 001-515-030-031 Professional Serv Comp Plan 6,120 505 6,120 1,128 5,202-15.0% 001-515-030-034 Contractual Services 400 1,053 1,058 1,233 1,250 18.2% 001-515-030-042 Postage 360 274 360 373 400 11.1% 001-515-030-051 Office Supplies 500 533 750 449 600-20.0% 001-515-030-154 Dues & Subscriptions 400 139 550 509 550 0.0% 001-515-030-248 Advertising 650 436 650-500 -23.1% 001-515-030-040 Travel & Per Diem - - 1,000 77 2,408 140.8% 001-515-030-254 Training Schools & Seminars 3,190 3,190 2,669 2,144 2,625-1.6% 001-515-030-352 Materials & Supplies 750 724 750 672 3,000 300.0% Operating Expenditures 12,370 6,854 13,907 6,585 16,535 18.9% TOTAL PLANNING & ZONING 37,655 32,055 41,113 32,973 43,275 5.3% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #16
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) BUILDING PERMITS 001-524-010-014 Overtime - - - 8 - n/a 001-524-010-021 Payroll Taxes 239 239 251 178 259 3.0% 001-524-010-022 Retirement 694 694 370 370 175-52.6% 001-524-010-023 Life & Health Insurance 721 677 711 710 767 7.9% 001-524-010-024 Worker's Compensation - - 138 126 97-29.8% 001-524-010-112 Salaries & Wages 3,120 3,120 3,276 3,277 3,379 3.2% Personal Services 4,773 4,729 4,746 4,668 4,678-1.4% 001-524-030-034 Other Contractual Services 14,000 11,764 14,000 10,014 17,600 25.7% Operating Expenditures 14,000 11,764 14,000 10,014 17,600 25.7% TOTAL BUILDING PERMITS 18,773 16,494 18,746 14,682 22,278 18.8% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #17
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) POLICE DEPARTMENT 001-521-010-014 Overtime 22,000 18,022 8,588 4,270 8,588 0.0% 001-521-010-016 Holiday Pay - - 13,412 19,160 13,000-3.1% 001-521-010-017 Overtime- Special Events - - - 2,780 2,000 n/a 001-521-010-015 Special Pay 9,100 11,025 12,480 11,134 12,480 0.0% 001-521-010-021 Payroll Taxes 40,623 39,884 43,901 41,570 43,338-1.3% 001-521-010-022 Retirement 132,600 132,460 119,616 115,273 76,613-36.0% 001-521-010-023 Life & Health Insurance 86,489 82,487 85,317 76,624 84,409-1.1% 001-521-010-024 Worker's Compensation 17,622 17,028 22,707 20,735 15,214-33.0% 001-521-010-025 Drug Testing 1,000 38 1,200 82 1,200 0.0% 001-521-010-025-1 Unemployment Compensation 2,000-2,000-2,000 0.0% 001-521-010-112 Salaries & Wages 499,924 496,658 538,688 512,417 530,442-1.5% Personal Services 811,359 797,601 847,910 804,045 789,282-6.9% 001-521-030-031 Professional Services 4,000 2,374 3,000-3,000 0.0% 001-521-030-034 Other Contractual Services 7,850 7,626 11,163 5,999 11,163 0.0% 001-521-030-037 Information Technology Services 10,800 10,703 8,357 7,089 8,357 0.0% 001-521-030-035 Investigations 250 295 500-500 0.0% 001-521-030-040 Travel & Per Diem 800 272 1,000 145 1,000 0.0% 001-521-030-041 Telephone 12,000 10,515 9,480 10,529 10,550 11.3% 001-521-030-042 Postage 750 125 750 90 750 0.0% 001-521-030-043 Utility Services 13,000 9,348 6,250 5,842 6,250 0.0% 001-521-030-045 Insurance - Other 20,333 20,614 25,904 26,022 26,008 0.4% 001-521-030-047 Printing & Binding 750 320 1,000 638 1,000 0.0% 001-521-030-051 Office Supplies 750 854 1,000 1,637 1,000 0.0% 001-521-030-146 Repairs & Maintenance (Equipment) 2,500 2,239 2,500 1,874 2,500 0.0% 001-521-030-154 Dues & Subscriptions 500 324 500 589 500 0.0% 001-521-030-246 Building Maintenance 3,000 2,714 3,000 2,064 3,000 0.0% 001-521-030-249 Miscellaneous Expense 1,000 1,027 1,000 1,556 1,000 0.0% 001-521-030-254 Training-Schools & Seminars 4,000 625 4,000 1,410 4,000 0.0% 001-521-030-346 Vehicle Repairs & Maintenance 25,000 23,632 22,000 18,941 22,000 0.0% 001-521-030-352 Materials & Supplies 7,500 5,769 7,500 8,504 8,500 13.3% 001-521-030-452 Vehicle Fuel 31,715 35,682 31,715 32,926 33,000 4.1% 001-521-030-752 Uniforms 6,000 6,352 6,000 4,223 6,000 0.0% Operating Expenditures 152,498 141,410 146,618 130,081 150,078 2.4% 001-521-060-065 Capital Outlay - - 1,000 1,000 - -100.0% Capital Outlay - - 1,000 1,000 - -100.0% TOTAL POLICE DEPARTMENT 963,857 939,011 995,528 935,126 939,360-5.6% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #18
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) POLICE COMMUNICATIONS 001-529-010-014 Overtime 6,000 5,831 1,251 4,012 3,000 139.8% 001-529-010-016 Holiday Pay - - 4,749 3,773 5,000 5.3% 001-529-010-017 Overtime - Special Events - - - 149 250 n/a 001-529-010-021 Payroll Taxes 9,857 9,829 10,372 10,686 10,757 3.7% 001-529-010-022 Retirement 24,869 25,502 13,340 8,022 5,425-59.3% 001-529-010-023 Life & Health Insurance 28,892 27,943 28,501 24,078 30,769 8.0% 001-529-010-024 Worker's Compensation 705 681 5,455 4,358 3,796-30.4% 001-529-010-025 Drug Testing 100 138 100 20 100 0.0% 001-529-010-112 Salaries & Wages 122,855 124,189 129,407 133,255 132,361 2.3% Personal Services 193,279 194,113 193,176 188,354 191,459-0.9% 001-529-030-034 Other Contractual Services 2,150 2,536 800 201 800 0.0% 001-529-030-051 Office Supplies 750 91 - - - n/a 001-529-030-146 Repairs & Maintenance 250-250 217 250 0.0% 001-529-030-254 Training-Schools & Seminars 400-1,000-1,000 0.0% 001-529-030-352 Materials & Supplies 750 649 1,000 731 1,000 0.0% 001-529-030-752 Uniforms 450 150 450-450 0.0% Operating Expenditures 4,750 3,425 3,500 1,148 3,500 0.0% TOTAL POLICE COMMUNICATIONS 198,029 197,539 196,676 189,502 194,959-0.9% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #19
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) ANIMAL CONTROL / CODE ENFORCEMENT 001-562-010-014 Overtime 250 208 500-500 0.0% 001-562-010-017 Overtime-Special Events - - - 510 250 n/a 001-562-010-016 Holiday Pay - - - 300 250 n/a 001-562-010-021 Payroll Taxes 2,362 2,106 2,504 2,288 2,616 4.5% 001-562-010-022 Retirement 5,824 5,869 3,104 3,022 1,473-52.6% 001-562-010-023 Life & Health Insurance 62 65 62 95 75 20.0% 001-562-010-024 Worker's Comp 528 510 1,356 1,238 952-29.8% 001-562-010-025 Drug Testing - - - - 100 n/a 001-562-010-112 Salaries & Wages 30,628 27,323 32,159 29,099 33,202 3.2% Personal Services 39,655 36,081 39,686 36,553 39,418-0.7% 001-562-030-031 Professional Services 100 - - - - n/a 001-562-030-043-2 Utilities 2,163 1,933 2,163 2,035 2,163 0.0% 001-562-030-041 Telephone 800 1,201-760 1,000 n/a 001-562-030-045 Insurance - Other 1,722 1,752 2,215 2,214 2,221 0.3% 001-562-030-249 Miscellaneous Expense 100 40 - - - n/a 001-562-030-346 Vehicle Repairs & Maintenance 700 2,384 1,700-1,500-11.8% 001-562-030-352 Materials & Supplies 1,000 760 1,000 536 750-25.0% 001-562-030-452 Vehicle Fuel 1,983 2,536 2,249 2,835 2,920 29.8% Operating Expenditures 8,567 10,605 9,326 8,380 10,553 13.2% TOTAL ANIMAL CONTROL/CODE ENFORCEMENT 48,222 46,686 49,012 44,933 49,972 2.0% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #20
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) FIRE DEPARTMENT 001-522-010-021 Payroll Taxes 12,232 12,849 13,420 14,925 14,164 5.5% 001-522-010-024 Worker's Compensation 5,815 5,619 7,336 5,861 5,310-27.6% 001-522-010-025 Drug Testing/Physicals 500 1,054 500 786 500 0.0% 001-522-010-025-1 Unemployment Compensation 500-500 - 500 0.0% 001-522-010-112 Salaries & Wages 159,897 168,020 174,027 195,099 185,145 6.4% Personal Services 178,944 187,542 195,783 216,671 205,618 5.0% 001-522-030-031 Professional Services 500 - - - - n/a 001-522-030-034 Other Contractual Services 1,500 1,044 1,500 1,500 1,500 0.0% 001-522-030-037 Information Technology Services 10,800 10,703 8,357 7,089 8,357 0.0% 001-522-030-040 Travel 200 339 1,300 152 1,300 0.0% 001-522-030-041 Telephone 3,000 1,922 1,968 1,834 1,968 0.0% 001-522-030-042 Postage 400 442 400 279 400 0.0% 001-522-030-043 Utility Services 4,000 4,188 6,250 5,842 6,250 0.0% 001-522-030-255 Fire Prevention Education 1,000 741 1,000 992 1,000 0.0% 001-522-030-045 Insurance - Other 8,270 8,341 10,390 10,510 10,449 0.6% 001-522-030-051 Office Supplies 800 963 800 1,282 1,500 87.5% 001-522-030-146 Maintenance Of Equipment 6,000 7,000 6,000 3,367 6,000 0.0% 001-522-030-147 Equipment Inspection 1,000 770 1,000-2,500 150.0% 001-522-030-154 Dues & Subscriptions 3,500 482 3,500 2,226 3,750 7.1% 001-522-030-246 Building Maintenance 2,000 2,269 2,000 1,965 2,000 0.0% 001-522-030-249 Miscellaneous Expense 600 1,702 1,000 3,790 2,000 100.0% 001-522-030-254 Training-Schools & Seminars 5,000 3,396 5,000 3,967 5,000 0.0% 001-522-030-346 Vehicle Repairs & Maintenance 8,000 20,466 10,000 7,635 15,000 50.0% 001-522-030-352 Materials & Supplies 7,300 25,541 15,000 26,454 32,800 118.7% 001-522-030-452 Vehicle Fuel 14,992 23,928 22,340 30,944 31,000 38.8% 001-522-030-752 Uniforms 2,500 2,500 2,500 2,131 2,500 0.0% Operating Expenditures 81,362 116,737 100,305 111,959 135,273 34.9% 001-471-200 Debt Service - Principal Fire 42,000 45,088 44,000 39,163 44,000 0.0% 001-472-200 Debt Service - Interest Fire 7,691 4,603 5,691 3,429 5,691 0.0% Debt Service 49,691 49,691 49,691 42,592 49,691 0.0% 001-522-060-065 Capital Outlay 10,000 1,169 33,000 33,000 - -100.0% Capital Outlay 10,000 1,169 33,000 33,000 - -100.0% TOTAL FIRE DEPARTMENT 319,997 355,139 378,779 404,222 390,583 3.1% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #21
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) PUBLIC WORKS 001-541-010-014 Overtime 2,500 725 3,000 602 1,000-66.7% 001-541-010-017 Overtime- Special Events - - - 418 500 n/a 001-541-010-021 Payroll Taxes 7,623 5,555 9,244 7,646 9,724 5.2% 001-541-010-022 Retirement 21,605 18,019 13,281 11,602 6,520-50.9% 001-541-010-023 Life & Health Insurance 25,947 15,736 28,084 20,949 34,147 21.6% 001-541-010-024 Worker's Compensation 20,264 19,581 4,959 4,981 3,603-27.3% 001-541-010-025 Drug Test 200 96 200 268 200 0.0% 001-541-010-025-1 Unemployment Compensation 500-500 - 500 0.0% 001-541-010-112 Salaries & Wages 97,144 76,135 117,635 103,947 125,606 6.8% Personal Services 175,782 135,847 176,902 150,412 181,799 2.8% 001-541-030-041 Telephone 3,000 2,508 2,064 2,245 2,500 21.1% 001-541-030-042 Postage 200 204 200 230 200 0.0% 001-541-030-043 Utility Services 36,500 32,123 34,000 29,186 31,000-8.8% 001-541-030-045 Insurance - Other 6,973 7,094 8,968 7,846 8,994 0.3% 001-541-030-146 Repairs & Maintenance 10,113 15,143 10,113 17,251 17,000 68.1% 001-541-030-153 Street Repair 3,000 2,627 3,000 2,418 4,500 50.0% 001-541-030-249 Miscellaneous Expense 2,500 1,686 2,500 1,976 2,000-20.0% 001-541-030-254 Training-Schools & Seminars 1,000-1,000 300 1,000 0.0% 001-541-030-346 Vehicle Repairs & Maintenance 18,000 10,347 13,000 11,787 11,000-15.4% 001-541-030-352 Materials & Supplies 30,000 18,038 20,000 28,850 20,000 0.0% 001-541-030-452 Vehicle Fuel 30,125 24,549 30,125 28,402 28,500-5.4% 001-541-030-355 Safety Supplies - - 1,000-1,000 0.0% 001-541-030-752 Uniforms 1,300 821 1,300 876 1,300 0.0% Operating Expenditures 142,712 115,139 127,270 131,366 128,994 1.4% 001-541-060-062 Capital Outlay - Mower 8,500 5,390 - - - n/a Capital Outlay 8,500 5,390 - - - n/a TOTAL PUBLIC WORKS 326,994 256,376 304,172 281,778 310,794 2.2% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #22
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) RECREATION/ ATHLETICS 001-572-010-014 Overtime - - - 42 50 n/a 001-572-010-017 Overtime-Special Events - - - 92 100 n/a 001-572-010-021 Payroll Taxes 1,716 1,716 902 756 690-23.5% 001-572-010-022 Retirement 4,989 4,989 1,330 1,163 460-65.4% 001-572-010-023 Life & Health Insurance 5,766 5,415 2,844 2,484 3,069 7.9% 001-572-010-024 Worker's Compensation - - 496 496 254-48.7% 001-572-010-112 Salaries & Wages 22,431 22,431 11,776 10,304 8,872-24.7% Personal Services 34,901 34,550 17,348 15,337 13,497-22.2% 001-572-030-034 Other Contractual Services 2,100 2,050 2,100 2,100 2,100 0.0% 001-572-030-352 Materials & Supplies 700 1,285 - - - n/a 001-572-030-034-1 Other Recreational Programs 10,000 - - - - n/a Operating Expenditures 12,800 3,335 2,100 2,100 2,100 0.0% TOTAL RECREATION/ATHLETICS 47,701 37,885 19,448 17,437 15,597-19.80% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #23
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) LIBRARY 001-571-030-034 Other Contractual Services 1,500 592 1,000 599 600-40.0% 001-571-030-041 Telephone - - - 13 - n/a 001-571-030-043 Utilities 4,600 2,588 1,700 2,122 2,200 29.4% 001-571-030-045 Insurance 565 575 727 636 750 3.2% 001-571-030-246 Building Maintenance 15,000 12,121 5,000 5,000 3,600-28.0% 001-571-030-352 Materials & Supplies 1,000 105 250 250 250 0.0% Operating Expenditures 22,665 15,981 8,677 8,621 7,400-14.7% TOTAL LIBRARY 22,665 15,981 8,677 8,621 7,400-14.7% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #24
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) SPECIAL EVENTS 001-574-010-014 Personnel Expenses 1,000 - - - - n/a Personal Services 1,000 - - - - n/a 001-574-030-034 Other Contractual Services - 2,100 1,000 1,000 1,000 0.0% 001-574-030-040 Fireworks 8,500 8,500 8,500 8,850 8,500 0.0% 001-574-030-249 Miscellaneous Expense 200 333 1,300 1,300 1,300 0.0% 001-574-030-352 Materials & Supplies 1,000 3,248 1,000 1,000 1,000 0.0% Operating Expenditures 9,700 14,180 11,800 12,150 11,800 0.0% TOTAL SPECIAL EVENTS 10,700 14,180 11,800 12,150 11,800 0.0% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #25
General Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) NON-DEPARTMENTAL 001-590-080-082 Aid To Private Organizations 5,000 5,000 5,000 5,000 5,000 0.0% 001-590-030-041 Telephone 800 589-253 800 n/a 001-590-030-043 Utility Services 914 885 800 696 800 0.0% 001-590-030-045 Insurance - Other 410 420 531 465 533 0.3% 001-590-030-246 Building Maintenance 100 24 100 100 100 0.0% 001-590-090-091 Transfer To CRA 71,036 71,036 71,836 71,836 72,085 0.3% 001-590-090-096 Transfer to Capital Improvements Fund 60,000 51,090 189,400 114,360 334,086 76.4% 001-590-030-250 Contingency 10,000 12,320 6,329 11,100 31,089 391.2% TOTAL NON-DEPARTMENTAL 148,260 141,364 273,996 203,810 444,493 62.2% TOTAL EXPENDITURES (all departments) 2,447,204 2,361,993 2,600,627 2,442,128 2,755,791 6.0% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #26
Airport Fund - FY 2014/15 Budget REVENUES/SOURCES 402-331-000 JPA Revenue 3,387,654 3,592,503 1,160,000 937,241 2,700,000 132.8% 402-344-110 Interest Income 800 458 800 427 450-43.8% 402-344-112 Sales Tax Collection Fee 500 355 500 353 350-30.0% 402-344-115 Miscellaneous Income 8,500 10,955 8,500 26,632 15,000 76.5% 402-344-116-1 Hay Harvesting 3,200 3,881 3,200 4,144 4,000 25.0% 402-344-116 Timber Sales 75,000 121,134 75,000 75,000 75,000 0.0% 402-344-120 Building Rent 65,000 56,366 58,000 57,178 57,000-1.7% 402-344-121 Land Rent 69,920 75,923 75,000 72,537 75,000 0.0% 402-344-130 T-Hangar Rents 98,400 86,947 85,000 87,999 85,000 0.0% 402-344-200 Avgas Fuel Sales 373,233 260,755 277,408 233,124 235,000-15.3% 402-344-300 Jet Fuel Sales 303,234 267,459 225,464 205,332 205,000-9.1% 402-361-100 Late Payments 1,000 2,004 2,500 170 500-80.0% TOTAL REVENUES/SOURCES 4,386,440 4,478,739 1,971,373 1,700,137 3,452,300 75.1% EXPENDITURES/USES 402-542-010-014 Overtime 500 762 500 1,776 1,000 100.0% 402-542-010-021 Payroll Taxes 9,951 9,608 10,285 9,282 11,519 12.0% 402-542-010-022 Retirement Contributions 23,948 23,333 11,697 11,689 7,332-37.3% 402-542-010-023 Health Insurance 22,127 21,291 19,196 19,616 20,719 7.9% 402-542-010-024 Worker's Compensation 1,763 1,676 5,679 5,186 4,290-24.5% 402-542-010-025-1 Drug Testing 100 132 100-100 0.0% 402-542-010-112 Salaries & Wages 129,579 127,896 133,781 121,687 149,569 11.8% Personal Services 187,968 184,698 181,239 169,237 194,528 7.3% CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #27
Airport Fund - FY 2014/15 Budget EXPENDITURES/USES (continued) 402-542-030-031 Professional Services 2,500 120 288 2,562 500 73.6% 402-542-030-031-2 Professional Services - City Attorney 4,800-4,800-4,800 0.0% 402-542-030-032 Auditing Fees 14,722 14,288 14,722 13,720 14,722 0.0% 402-542-030-034 Other Contractual Services 6,500 8,314 8,000 7,210 8,000 0.0% 402-542-030-036 Financial Services 25,408 24,751 25,408 25,408 25,408 0.0% 402-542-030-041 Telephone 5,000 5,120 4,560 4,755 4,800 5.3% 402-542-030-042 Postage 800 1,145 1,000 1,303 1,500 50.0% 402-542-030-043 Utilities 19,000 19,728 19,500 20,541 21,000 7.7% 402-542-030-045 Insurance 26,976 27,909 29,855 29,688 30,612 2.5% 402-542-030-051 Office Expense 1,057-500 115 500 0.0% 402-542-030-146 Repairs & Maintenance 15,000 26,284 20,000 26,526 25,000 25.0% 402-542-030-154 Dues & Subscriptions 400 330 300 300 300 0.0% 402-542-030-246 Building Maintenance 1,000 7,012 1,500-1,500 0.0% 402-542-030-248 Advertising 750 1,340 1,000 77 1,000 0.0% 402-542-030-249 Miscellaneous Expense 20,925 16,933 19,297 14,677 20,000 3.6% 402-542-030-346 Vehicle Repair 7,500 645 7,500-7,500 0.0% 402-542-030-349 Contingency 22,296 498 22,517-15,795-29.9% 402-542-030-352 Materials And Supplies 6,000 7,510 6,000 7,273 7,500 25.0% 402-542-030-352-1 Materials & Supplies-Avgas Fuel 306,051 217,160 235,797 193,112 192,700-18.3% 402-542-030-352-2 Materials & Supplies-Jet Fuel 248,652 200,333 175,862 155,064 157,850-10.2% 402-542-030-452 Vehicle Fuel 4,500 2,341 4,500 1,774 4,500 0.0% 402-542-090-050-1 Bad Debt Charge 1,000-1,000 1,000 1,000 0.0% Operating Expenditures 740,837 581,758 603,906 505,105 546,487-9.5% EXPENDITURES/USES (continued) 402-542-060-062 Airport Improvements 3,432,654 3,592,503 1,160,000 937,241 2,700,000 132.8% 402-542-060-064-2 Capital Outlay - Equipment 10,000-10,000 - - -100.0% Capital Outlay 3,442,654 3,592,503 1,170,000 937,241 2,700,000 130.8% 402-542-070-010 Note Payment (General Fund) 14,982-16,227 16,227 11,285-30.5% Non-Operating Expenditures 14,982-16,227 16,227 11,285-30.5% TOTAL EXPENDITURES/USES 4,386,440 4,358,959 1,971,373 1,627,810 3,452,300 75.1% REVENUES OVER (UNDER) EXPENDITURES $ - $ 119,780 $ - $ 72,327 $ - n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #28
CRA Fund - FY 2014/15 Budget REVENUES/SOURCES 403-331-200 Tax Incremental Revenue City 71,036 71,036 71,836 71,836 72,575 1.0% 403-331-300 Tax Incremental Revenue - County 94,010 96,060 96,000 101,388 102,398 6.7% 403-361-100 Interest Income 500 549 500 387 500 0.0% 403-331-900 Grant Revenue 3,000 2,848 - - - n/a 403-384-000 Use of Fund Balance 442,639-143,994-252,905 75.6% TOTAL REVENUES/SOURCES 611,185 170,493 312,330 173,611 428,378 37.2% EXPENDITURES/USES 403-552-010-021 Payroll Taxes 1,276 1,061 2,144 1,999 2,229 4.0% 403-552-010-022 Retirement Contributions 3,008 2,621 3,309 3,109 2,173-34.3% 403-552-010-023 Life & Health Insurance 2,523 2,289 5,119 4,729 5,525 7.9% 403-552-010-024 Worker's Compensation - - 1,189 1,086 836-29.7% 403-552-010-112 Regular Salaries 16,676 13,828 28,013 26,293 29,141 4.0% Personal Services 23,483 19,799 39,774 37,215 39,904 0.3% 403-552-030-031 Professional Services 12,500 7,349 12,500 5,098 12,500 0.0% 403-552-030-246 Building Maintenance - - - - 2,160 n/a 403-552-030-032 Auditing Fees 4,074 3,789 4,074 4,410 4,074 0.0% 403-552-030-036 Financial Services 25,408 24,751 25,408 25,408 25,408 0.0% 403-552-030-040 Travel And Per Diem 500 439 500 450 2,676 435.1% 403-552-030-042 Postage 150 17 150 150 200 33.3% 403-552-030-154 Dues & Subscriptions 1,000 420 1,000 1,000 1,000 0.0% 403-552-030-248 Advertising 500 303 500 500 500 0.0% 403-552-030-254 Training - Schools & Seminars 1,500 489 1,500 1,130 2,045 36.3% 403-552-030-352 Materials And Supplies 2,431 3,323 7,500 5,711 8,000 6.7% Operating Expenditures 48,063 40,880 53,132 43,857 58,562 10.2% 403-552-060-062 Capital Outlay - Sidewalks 30,000 25,683 30,000 30,000 - -100.0% 403-552-060-061 Capital Outlay - Future Use 99,639 6,880 46,424 296 306,912 561.1% 403-552-060-063 Capital Outlay - Heritage Park 380,000 333,347 120,000 393 - -100.0% 403-552-060-064 Capital Outlay - Contingency 10,000-10,000 10,000 10,000 0.0% Capital Outlay 519,639 365,909 206,424 40,689 316,912 53.5% 403-552-080-082 Aid To Private Organizations 10,000-10,000 10,000 10,000 0.0% 403-552-090-096 Transfer to Capital Improvements Fund 10,000-3,000-3,000 0.0% Non-Operating Expenditures 20,000-13,000 10,000 13,000 0.0% TOTAL EXPENDITURES/USES 611,185 426,589 312,330 131,761 428,378 37.2% REVENUES OVER (UNDER) EXPENDITURES $ - $ (256,096) $ - $ 41,850 $ - n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #29
Utility Fund (All Services) - FY 2014/15 Budget Solid Description Admin Electric Gas Water Waste Sewer REVENUES/SOURCES Utility Billings - 3,769,500 381,500 307,500 515,000 423,800 5,397,300 Transfers 500 - - - - - 500 Meter Connections/Reconnect 7,500 - - - - - 7,500 Penalties 45,000 - - - - - 45,000 Interest Income 12,000 - - - - - 12,000 Sales Tax Coll Fees 375 - - - - - 375 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 - - 15,438 196,438-207,309 419,184 TOTAL REVENUES/SOURCES 74,875 3,769,500 396,938 503,938 515,000 631,109 5,891,359 EXPENSES/USES Personal Services Overtime - 5,500 5,100 4,469-9,250 24,319 Payroll Taxes - 16,130 9,515 8,942 624 11,797 47,009 Retirement - 10,869 6,700 6,363 754 8,054 32,740 Life & Health Insurance - 50,031 27,778 28,162 1,535 27,086 134,592 Worker's Compensation - 5,890 3,421 3,224 234 4,158 16,927 Drug Test - 200 300 200-500 1,200 Unemployment Compensation - - 2,000 - - - 2,000 Salaries & Wages - 197,926 119,284 112,419 8,163 144,960 582,751 Other Pay-On Call - 7,423 - - - - 7,423 Personal Services - 293,969 174,098 163,779 11,309 205,805 848,961 Administration Expenses Professional Services - 4,000 120 1,000 475,500 10,600 491,220 Accounting And Auditing 14,722 - - - - - 14,722 Other Contractual Services 5,000 - - 19,802-3,000 27,802 Financial Services 47,992 - - - - - 47,992 Information Technology Services 13,928 - - - - - 13,928 Travel - - - 200 - - 200 Telephone 2,500 3,500 1,400 1,632 104 1,246 10,382 Postage 8,000 - - - - - 8,000 Utilities 3,000 18,000 700 28,500-47,000 97,200 Insurance 2,201 9,809 6,702 9,012-9,565 37,289 Office Supplies 2,000 - - - - - 2,000 Dues And Subscriptions 10,000 - - 545 - - 10,545 Building Maintenance 1,500 - - - - - 1,500 Advertising 1,000 - - - - - 1,000 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #30
Utility Fund (All Services) - FY 2014/15 Budget Solid Description Admin Electric Gas Water Waste Sewer Administration Expenses (continued) Miscellaneous Expense 4,000 1,000 1,000 500-1,500 8,000 Training-Schools & Seminars 3,000 1,500 750 500-500 6,250 State Sales Tax - 3,500 - - - - 3,500 Bad Debt Charged Off - 10,000 1,000 1,000 1,000 1,000 14,000 Administration 118,843 51,309 11,672 62,691 476,604 74,411 795,530 Operating Expenses Repairs To Equipment - 1,500 7,500 5,000-13,500 27,500 Vehicle Repair/Expense - 6,000 1,500 2,000-4,500 14,000 Safety Supplies 4,000 - - - - - 4,000 Vehicle Fuel - 8,000 3,000 4,200-4,806 20,006 Materials & Supplies 6,900 27,000 20,000 25,000-40,000 118,900 Electricity Purchased - 2,504,000 - - - - 2,504,000 Uniforms - 2,500 450 300-675 3,925 Gas Purchasing - - 203,606 - - - 203,606 Water Analysis - - - 25,000 - - 25,000 County Fees Sludge - - - - - 18,000 18,000 Sewer Analysis - - - - - 5,000 5,000 Operating 10,900 2,549,000 236,056 61,500-86,481 2,943,937 Debt Service Interest Expense - - - 13,852 - - 13,852 Principal Expense - - - 77,407 - - 77,407 Debt Service - - - 91,259 - - 77,407 Non-Operating Transfer To General Fund - 202,197 72,177 195,220 26,915 141,690 638,200 Transfer to Capital Improvement Fund - 23,438 15,438 196,438-207,309 442,621 Contingency - 130,849 - - - - 130,849 Non-Operating - 356,484 87,614 391,658 26,915 348,999 1,211,670 TOTAL EXPENSES/USES 129,743 3,250,762 509,441 770,887 514,829 715,696 5,891,359 REVENUES OVER (UNDER) EXPENSES $ (54,868) $ 518,738 $ (112,504) $ (266,950) $ 171 $ (84,587) 0 CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #31
Utility Fund (Administration) - FY 2014/15 Budget FY2013 FY2013 FY2014 FY2014 FY2015 % Budget REVENUES/SOURCES 405-343-102 Transfers 500 400 500 514 500 0.0% 405-343-103 Meter Connections/Reconnect 7,500 5,110 7,500 5,434 7,500 0.0% 405-343-105 Penalties 40,000 43,180 45,000 53,520 45,000 0.0% 405-343-111 Interest Income 30,000 12,811 15,000 11,440 12,000-20.0% 405-343-112 Sales Tax Coll Fees 375 360 375 360 375 0.0% 405-343-113 Bad Debt Recovered 3,000 3,739 3,000 2,048 3,000 0.0% 405-343-114 Other Miscellaneous Income 1,000 55,446 2,500 29,053 2,500 0.0% 405-363-230 Impact Fees - Phyiscal Envir 15,000 - - - - n/a 405-364-000 Disposition Of Fixed Assets - 52,624 - - - n/a 405-364-100 Disposition Of Fixed Assets - Gas - 9,000 - - - n/a 405-364-200 Disposition Of Scrap Materials - 4,180 4,000-4,000 0.0% 405-389-200 Grant Revenues - 51,276-5,415 - n/a 405-343-120 Settlements - 298,496-7,840 - n/a 405-381-100 Interfund Transfer - In - 1,393 - - - n/a 405-384-100 Use of Retained Earnings 190,000-47,978 - - -100.0% TOTAL REVENUES/SOURCES 287,375 538,015 125,853 115,624 74,875-40.5% EXPENSES/USES 405-530-030-032 Auditing Fees 14,722 14,288 14,722 13,720 14,722 0.0% 405-530-030-034 Other Contractual Services 5,000 10,078 5,000 6,496 5,000 0.0% 405-530-030-036 Financial Services 47,992 46,750 47,992 47,992 47,992 0.0% 405-530-030-037 Information Technology Services 18,000 17,839 13,928 11,448 13,928 0.0% 405-530-030-041 Telephone 3,600 4,017 3,616 2,473 2,500-30.9% 405-530-030-042 Postage 3,000 3,041 3,000 8,053 8,000 166.7% 405-530-030-043 Utilities 4,000 2,899 3,000 2,788 3,000 0.0% 405-530-030-045 Insurance 2,133 2,206 2,194 5,281 2,201 0.3% 405-530-030-051 Office Supplies 2,000 3,096 2,000 572 2,000 0.0% 405-530-030-154 Dues And Subscriptions 10,000 18,296 10,000 9,500 10,000 0.0% 405-530-030-246 Building Maintenance 1,500 77 1,500 1,500 1,500 0.0% 405-530-030-248 Advertising 1,000 34 1,000 1,000 1,000 0.0% 405-530-030-249 Miscellaneous Expense 4,000 3,874 4,000 3,240 4,000 0.0% 405-530-030-254 Training-Schools & Seminars 3,000 1,934 3,000 3,000 3,000 0.0% 405-530-030-352 Materials & Supplies 1,000 3,895 6,900 3,666 6,900 0.0% 405-530-030-355 Safety Supplies - - 4,000 758 4,000 0.0% 405-530-090-059 Depreciation Expense - 393-1,325 - n/a Operating 120,948 132,716 125,853 122,811 129,743 3.1% 405-530-090-093 Transfer To General Fund 627,000 627,000 - - - n/a 405-530-090-096 Transfer to Capital Improvement Fund 334,000 - - - - n/a 405-530-010-26 OPEB Expense - 8,777 - - - n/a 405-530-030-349 Contingency 39,883 100,840 - - - n/a Non-Operating 1,000,883 736,617 - - - n/a TOTAL EXPENSES/USES 1,121,830 869,333 125,853 122,811 129,743 3.1% REVENUES OVER (UNDER) EXPENSES (834,455) (331,318) - (7,186) (54,868) n/a CITY OF WILLISTON - FY2015 ADOPTED BUDGET - SEPT 23, 2014 PAGE #32