Functional Department Summary- All Operating Funds* 2014 2015 2016 2017 2018 Department ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED General Fund Fire/EMS 5,242,158 5,554,340 4,989,736 5,521,720 5,494,376 Police 3,933,758 4,223,989 3,893,474 4,674,366 4,699,895 Engineering 448,835 450,137 427,937 584,310 942,709 Street 2,156,435 2,304,639 2,141,539 2,391,021 2,481,535 Parks 1,058,089 1,141,544 1,035,742 1,166,321 1,122,128 Cemetery 287,336 254,006 282,854 316,125 312,611 General Services 1,036,265 1,000,018 1,067,105 898,960 1,261,813 Finance - - - - 637,199 Transfers 2,024,071 2,076,639 2,823,185 2,884,207 3,072,181 Law 571,943 608,160 600,866 619,013 638,027 Information Technology 484,127 491,638 517,386 531,040 540,229 Historic Preservation 38,714 44,619 38,740 66,365 - Building Maintenance - 60,454 224,868 203,819 422,856 Airport 1,835,994 1,385,733 1,435,741 1,605,218 1,516,326 Library 716,789 739,427 752,769 761,502 773,823 Special Alcohol/Drug 22,979 22,199 20,338 30,000 22,000 Special Highway 495,746 502,228 508,651 496,250 525,000 Special Liability 65,125 71,176 74,102 88,000 85,600 Special Parks & Rec 22,979 22,199 20,338 30,000 22,000 Convention & Visitors 220,190 333,362 229,487 350,000 322,800 GO Bond & Interest 4,582,544 4,512,425 4,387,196 5,013,428 4,699,687 Waste Water Bond & Interest 545,589 1,418,497 2,145,747 2,420,747 2,588,587 Waterworks Bond & Interest 541,497 419,590 419,591 606,155 606,155 Solid Waste 1,818,890 1,696,789 1,752,465 1,937,150 1,918,089 Wastewater 8,439,794 8,333,645 7,708,413 8,593,608 8,686,270 Waterworks 4,592,645 5,794,865 4,499,279 5,452,181 5,395,367 Cemetery Endowment Greenwood - - - 10,000 10,000 Cemetery Endowment Restlawn - - - 10,000 10,000 Fire/Police Pension 4,774 811 - - - Special Law Enforcements 43,512 70,903 76,504 150,000 115,000 Internal Service Fund 956,659 855,519 750,346 1,088,308 910,579 Golf Course Fund 1,291,745 1,190,718 1,123,350 1,267,709 1,182,723 Meridian Conference Center 493,993 484,941 594,281 677,271 688,413 Grand Total 43,973,175 46,065,210 44,542,030 50,444,794 51,703,978 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 57
Summary by Operating Fund - Revenue and Expenditures* 2014 Actual 2015 Actual 2016 Actual 2017 Adopted 2018 Adopted REVENUE EXPENDITURE REVENUE EXPENDITURE REVENUE EXPENDITURE REVENUE EXPENDITURE REVENUE EXPENDITURE General Fund 17,581,976 17,281,731 17,983,279 18,210,183 17,806,695 18,043,433 18,896,740 19,857,266 21,086,769 21,625,559 Airport 1,948,961 1,835,994 1,377,237 1,385,733 1,406,893 1,435,741 1,596,603 1,605,218 1,538,653 1,516,326 Community Development 186-190 - 213-250 - 250 - Library 732,140 716,789 745,020 739,427 745,383 752,769 761,981 761,502 765,244 773,823 Special Alcohol/Drug 22,979 22,979 22,199 22,199 20,338 20,338 30,000 30,000 22,000 22,000 Special Highway 495,746 495,746 502,228 502,228 508,651 508,651 496,250 496,250 525,000 525,000 Special Liability 85,353 65,125 46,420 71,176 40,951 74,102 57,918 88,000 79,245 85,600 Special Parks & Rec 22,979 22,979 22,199 22,199 20,338 20,338 30,000 30,000 22,000 22,000 Convention & Visitors 219,953 220,190 333,362 333,362 229,487 229,487 350,000 350,001 322,800 322,800 GO Bond & Interest 4,347,619 4,582,544 4,360,280 4,512,425 4,460,334 4,387,196 4,711,436 5,013,428 4,475,214 4,699,687 Waste Water B & I 2,886,659 545,589 2,873,454 1,418,497 2,763,098 2,145,747 2,541,387 2,420,747 2,559,387 2,588,587 Waterworks B & I 541,497 541,497 419,590 419,590 419,590 419,591 606,155 606,155 606,155 606,155 Solid Waste 1,886,440 1,818,890 1,951,091 1,696,789 1,960,967 1,752,465 2,140,598 1,937,151 2,199,894 1,918,089 Wastewater 8,245,439 8,439,794 8,423,449 8,333,645 7,881,194 7,708,413 7,452,000 8,593,608 7,743,095 8,686,270 Waterworks 4,866,871 4,592,645 4,891,527 5,794,865 4,612,468 4,499,279 4,893,050 5,452,181 4,911,300 5,395,367 Cemetery Endowment- Greenwood - - 8,230-7,928 - - 10,000 10,000 10,000 Cemetery Endowment- Restlawn - - 500-395 - - 10,000 500 10,000 Fire/Police Pension 8 4,774 14 811 48-50 - - - Special Law Enforcement 96,374 43,512 142,233 70,903 188,516 76,504 150,000 150,000 92,500 115,000 Internal Service Fund 933,953 956,659 820,571 855,519 717,099 750,346 1,061,720 1,088,308 1,129,320 910,579 Golf Course Fund 1,212,291 1,291,745 1,669,401 1,190,718 1,559,340 1,123,350 1,228,070 1,267,709 1,117,555 1,182,723 Merdian Conference Ctr 323,849 493,993 743,343 484,941 429,796 594,281 638,623 677,271 657,516 688,413 Grand Total 46,451,273 43,973,175 47,335,817 46,065,210 45,779,722 44,542,030 47,642,831 50,444,795 49,864,397 51,703,978 2018 Budget Book Page 58
DEPARTMENT REVENUE SUMMARY BY SOURCE- ALL FUNDS* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED GENERAL FUND REVENUE Taxes 12,875,652 13,014,418 12,944,206 13,351,079 14,041,262 Intergovernmental 50,164 119,697 32,620 32,000 32,000 License & Permits 174,173 218,416 188,896 207,250 201,300 Charges for Services 1,453,822 1,500,191 1,747,265 1,676,750 1,811,300 Fines, Forfeitures & Penalties 592,416 627,514 435,154 600,350 500,000 Uses of Money 7,479 8,473 31,622 10,300 40,500 Other Revenue 479,684 477,366 478,426 455,575 594,550 Transfers In 1,940,867 2,017,204 1,948,506 2,563,436 3,865,857 Total 17,574,257 17,983,279 17,806,695 18,896,740 21,086,769 AIRPORT OPERATIONS Taxes 86,174 84,915 84,967 91,703 81,253 Sales & Rentals 1,855,835 1,282,260 1,313,477 1,498,000 1,449,900 Charges & Other Revenue 6,952 10,062 8,449 6,900 7,500 Total 1,948,961 1,377,237 1,406,893 1,596,603 1,538,653 COMMUNITY DEVELOPMENT FUND Uses of Money 186 190 213 250 250 Total 186 190 213 250 250 LIBRARY FUND Taxes 732,140 745,020 745,383 761,981 765,244 Total 732,140 745,020 745,383 761,981 765,244 SPCL ALCOHOL/DRUG FUND Taxes 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 SPCL HIGHWAY FUND Receipts from the State 495,746 502,228 508,651 496,250 525,000 Total 495,746 502,228 508,651 496,250 525,000 SPCL LIABILITY FUND Taxes 30,415 18,950 2,514 19,481 24,307 Transfers In 54,938 27,470 38,437 38,437 54,938 Total 85,353 46,420 40,951 57,918 79,245 SPCL PARKS/RECREATION Taxes 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 CONVENTION / VISITORS Taxes 219,953 333,362 229,487 350,000 322,800 Total 219,953 333,362 229,487 350,000 322,800 G.O. BOND INTEREST FUND Taxes 285,246 251,042 478,271 623,641 793,796 Special Receipts 1,251,776 1,370,373 1,241,825 1,355,233 1,332,958 Transfers In 2,810,597 2,738,865 2,740,238 2,732,562 2,348,460 Total 4,347,619 4,360,280 4,460,334 4,711,436 4,475,214 WASTEWATER B&I Other Revenue 21,000 21,000 21,000 21,000 21,000 Transfers In 2,865,659 2,852,454 2,742,098 2,520,387 2,538,387 Total 2,886,659 2,873,454 2,763,098 2,541,387 2,559,387 2018 Budget Book Page 59
DEPARTMENT REVENUE SUMMARY BY SOURCE- ALL FUNDS* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED WATERWORKS BOND & INTEREST Transfers In 541,497 419,590 419,590 606,155 606,155 Total 541,497 419,590 419,590 606,155 606,155 SOLID WASTE Solid Waste 1,886,440 1,951,091 1,960,967 2,140,598 2,199,894 Total 1,886,440 1,951,091 1,960,967 2,140,598 2,199,894 WASTEWATER Waste Water Revenue 8,245,439 8,423,449 7,881,194 7,452,000 7,743,095 Total 8,245,439 8,423,449 7,881,194 7,452,000 7,743,095 WATERWORKS Waterworks Revenue 4,804,215 4,838,983 4,588,611 4,841,050 4,879,300 Other Revenue 62,656 52,544 23,857 52,000 32,000 Total 4,866,871 4,891,527 4,612,468 4,893,050 4,911,300 CEMETERY ENDOWNMENT RESTLAWN Lot Sales - 500 395-500 Total - 500 395-500 CEMETERY ENDOWNMENT GREENWOOD Lot Sales - 8,230 7,928-10,000 Total - 8,230 7,928-10,000 FIRE/POLICE PENSION Use of Money 8 14 48 50 - Total 8 14 48 50 - SPECIAL LAW ENFORCEMENT Special Revenue 96,374 142,233 188,516 150,000 92,500 Total 96,374 142,233 188,516 150,000 92,500 INTERNAL SERVICE FUND Rental Revenue 55,000 50,178 49,860 45,000 55,000 Fuel Sales 416,277 280,041 227,654 451,000 575,000 Other Revenue 346,056 333,732 322,965 409,100 382,700 Transfers In 116,620 156,620 116,620 156,620 116,620 Total 933,953 820,571 717,099 1,061,720 1,129,320 SAND CREEK GOLF COURSE Golf Revenue 1,212,291 1,669,401 1,559,340 1,228,070 1,117,555 Total 1,212,291 1,669,401 1,559,340 1,228,070 1,117,555 Merdian Coonference Center Meridian Revenue 323,849 743,343 429,796 638,623 657,516 Total 323,849 743,343 429,796 638,623 657,516 Grand Total 46,443,554 47,335,817 45,779,722 47,642,831 49,864,397 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 60
DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED General Fund Personal Services 11,167,881 11,542,274 11,514,810 13,088,216 14,248,024 Contractual Services 2,021,719 2,092,477 2,230,530 2,256,892 2,640,169 Commodities & Supplies 906,163 1,057,834 947,883 998,498 1,054,723 Vehicle Operating 489,866 409,059 424,019 519,096 523,462 Capital Outlay 114,800 118,985 103,009 85,356 87,000 Transfer Out 2,581,302 2,989,554 2,823,185 2,909,207 3,072,181 Total 17,281,731 18,210,183 18,043,436 19,857,265 21,625,559 Airport Fund - Ops Personal Services 156,004 176,599 217,513 245,122 247,239 Contractual Services 38,670 47,146 47,907 40,900 40,750 Commodities & Supplies 12,747 15,136 5,354 6,600 5,550 Vehicle Operating 19,532 12,354 25,680 22,500 24,000 Capital Outlay - - - - - Transfer Out 18,000-18,000 18,500 18,500 Total 244,953 251,235 314,454 333,622 336,039 Airport Fund - FBO Personal Services 153,316 180,704 180,482 191,049 193,053 Contractual Services 57,553 34,028 40,255 43,650 40,600 Commodities & Supplies 902,507 436,327 436,930 608,450 507,350 Vehicle Operating 14,577 4,336 1,532 4,000 3,000 Capital Outlay - - - - - Transfer Out 8,317-8,500 13,500 14,000 Total 1,136,270 655,395 667,699 860,649 758,003 Airport Fund - Industrial Park Personal Services 35,165 38,957 33,579 41,042 40,786 Contractual Services 108,167 147,918 105,188 133,000 151,600 Commodities & Supplies 664 (9,902) 8,367 7,850 7,800 Vehicle Operating 1,589 3,434 197 2,500 2,000 Capital Outlay - - - - - Transfer Out 309,186 298,696 306,257 226,555 220,098 Total 454,771 479,103 453,588 410,947 422,284 Total Airport 1,835,994 1,385,733 1,435,741 1,605,218 1,516,326 Library Fund Transfer Out 716,789 739,427 752,769 761,502 773,823 Total 716,789 739,427 752,769 761,502 773,823 Special Alcohol/Drug Transfer Out 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 Special Highway Transfer Out 495,746 502,228 508,651 496,250 525,000 Total 495,746 502,228 508,651 496,250 525,000 2018 Budget Book Page 61
DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Special Liability Contractual Services 65,125 71,176 74,102 88,000 85,600 Total 65,125 71,176 74,102 88,000 85,600 Special Parks & Rec Transfer Out 22,979 22,199 20,338 30,000 22,000 Total 22,979 22,199 20,338 30,000 22,000 Convention & Visitors Personal Services 38,095 52,101 53,882 59,579 59,164 Contractual Services 24,985 29,121 33,976 32,475 32,475 Commodities & Supplies 3,596 5,919 1,024 2,000 2,000 Transfer Out 153,514 246,221 140,605 255,946 229,161 Total 220,190 333,362 229,487 350,000 322,800 GO Bond & Interest Contractual Services 4,582,544 4,512,425 4,387,196 5,013,428 4,699,687 Total 4,582,544 4,512,425 4,387,196 5,013,428 4,699,687 Waste Water B & I Contractual Services 545,589 1,418,497 2,145,747 2,420,747 2,588,587 Total 545,589 1,418,497 2,145,747 2,420,747 2,588,587 Waterworks B & I Contractual Services 541,497 419,590 419,591 606,155 606,155 Total 541,497 419,590 419,591 606,155 606,155 Solid Waste Operations Personal Services 925,979 824,410 825,709 927,061 656,117 Contractual Services 389,301 407,461 409,792 425,030 439,565 Commodities & Supplies 15,633 17,182 8,667 19,585 19,585 Vehicle Operating 192,879 164,857 180,069 234,436 235,695 Capital Outlay - - - - - Transfer Out 295,097 282,879 328,228 331,038 567,127 Total 1,818,889 1,696,789 1,752,465 1,937,150 1,918,089 Wastewater Fund Wastewater Admin/Billling Personal Services 1,262,800 1,286,356 1,247,665 1,475,348 656,074 Contractual Services 674,655 581,873 667,909 682,583 744,825 Commodities & Supplies 19,845 16,686 47,346 52,750 57,550 Vehicle Operating 12,763 10,899 8,286 22,000 22,000 Capital Outlay - 10,033 14,995 160,000 160,000 Transfer Out 5,450,593 5,428,090 4,656,519 4,525,045 5,229,003 Total 7,420,656 7,333,937 6,642,720 6,917,726 6,869,452 Wastewater Plant Operations Personal Services 269,569 223,731 286,373 458,637 399,747 Contractual Services 376,972 377,761 397,653 527,950 515,550 Commodities & Supplies 30,198 33,962 44,583 65,225 60,500 Vehicle Operating 29,141 15,914 11,540 37,000 37,000 Capital Outlay - 2,796-3,000 3,000 Transfer Out 313,256 345,544 325,544 584,070 801,021 Total 1,019,136 999,708 1,065,693 1,675,882 1,816,818 Total Wastewater 8,439,792 8,333,645 7,708,413 8,593,608 8,686,270 2018 Budget Book Page 62
Waterworks Fund DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Waterworks Admin/Billing Personal Services 941,353 951,842 891,463 1,054,151 471,982 Contractual Services 553,884 557,459 625,540 631,249 663,927 Commodities & Supplies 5,008 12,206 12,971 13,700 37,400 Vehicle Operating 14,512 9,941 11,151 21,000 - Capital Outlay - - - 5,000 5,000 Transfer Out 1,507,496 2,526,238 1,410,194 1,767,931 2,268,328 Total 3,022,253 4,057,686 2,951,319 3,493,031 3,446,637 Waterworks Distribution/Transmission Personal Services 472,440 442,379 460,054 546,964 469,289 Contractual Services 291,357 392,145 331,186 421,243 412,140 Commodities & Supplies 6,990 5,579 12,384 13,000 33,000 Vehicle Operating 33,527 26,872 23,266 39,000 21,000 Capital Outlay 17,365 10,500-20,000 20,000 Transfer Out 122,283 136,922 123,556 140,256 155,800 Total 943,962 1,014,397 950,446 1,180,463 1,111,229 Waterworks Production Personal Services 141,460 164,057 164,882 182,802 185,385 Contractual Services 338,463 373,872 301,452 364,050 414,050 Commodities & Supplies 63,461 61,309 63,344 76,800 52,800 Vehicle Operating 8,133 11,577 10,141 15,000 39,000 Capital Outlay 34,012 74,865 15,660 90,000 65,000 Transfer Out 40,903 37,102 42,035 50,035 81,266 Total 626,432 722,782 597,514 778,687 837,501 Total Water 4,592,647 5,794,865 4,499,279 5,452,181 5,395,367 Cemetery Endowment- Greenwood Capital Outlay - - - 10,000 10,000 Total - - - 10,000 10,000 Cemetery Endowment- Restlawn Capital Outlay - - - 10,000 10,000 Total - - - 10,000 10,000 Fire/Police Pension Personal Services 4,774 811 - - - Transfer Out - - - - - Total 4,774 811 - - - Special Law Enforcement Contractual Services 43,512 70,903 76,504 150,000 115,000 Total 43,512 70,903 76,504 150,000 115,000 Internal Service Fund Service Center Operations Personal Services 67,709 87,079 53,758 107,527 67,877 Contractual Services 34,984 40,726 49,037 46,920 49,695 Commodities & Supplies 13,382 12,886 17,729 21,455 21,455 Vehicle Operating 40,155 44,586 39,414 50,580 42,080 Capital Outlay - - - - - Transfer Out 79,000 105,000 55,000 81,000 119,654 Total 235,230 290,277 214,938 307,482 300,761 2018 Budget Book Page 63
DEPARTMENT EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Stores Operations Personal Services 141,111 146,346 147,749 156,266 153,488 Contractual Services 380 232 121 1,600 1,600 Commodities & Supplies 579,938 418,664 387,538 622,960 454,730 Vehicle Operating - - - - - Capital Outlay - - - - - Transfer Out - - - - - Total 721,429 565,242 535,408 780,826 609,818 Total Internal Service Fund 956,659 855,519 750,346 1,088,308 910,579 Sand Creek Golf Course Personal Services 645,332 592,758 550,850 610,096 582,003 Contractual Services 468,664 419,974 393,535 402,648 428,364 Commodities & Supplies 177,749 177,986 160,248 174,965 152,356 Vehicle Operating - - - - - Capital Outlay - - 18,717 80,000 20,000 Transfer Out - - - - - Total 1,291,745 1,190,718 1,123,350 1,267,709 1,182,723 Meridian Conference Center Personal Services 293,879 301,112 305,619 322,345 382,147 Contractual Services 197,636 183,829 208,383 201,107 209,146 Commodities & Supplies - - 69,728 72,819 97,120 Vehicle Operating - - - - - Capital Outlay 2,478-10,551 81,000 - Transfer Out - - - - - Total 493,993 484,941 594,281 677,271 688,413 Grand Total 43,973,175 46,065,210 44,542,030 50,444,794 51,703,978 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 64
COMBINED REVENUE & EXPENDITURE SUMMARY BY SOURCE- ALL FUNDS* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ADOPTED ADOPTED ADOPTED Revenues Taxes 14,275,538 14,492,105 14,525,504 15,257,885 16,072,662 Intergovernmental 50,164 119,697 32,620 32,000 32,000 License & Permits 174,173 218,416 188,896 207,250 201,300 Charges for Services 1,453,822 1,500,191 1,747,265 1,676,750 1,811,300 Fines, Forfeitures & penalties 592,416 627,514 435,154 600,350 500,000 Other Revenue 909,396 884,642 846,248 937,675 1,030,250 Charges & Other Revenue 6,952 10,062 8,449 6,900 7,500 Fuel Sales 416,277 280,041 227,654 451,000 575,000 Rental Revenue 55,000 50,178 49,860 45,000 55,000 Sales/Rentals 1,855,835 1,290,990 1,321,800 1,498,000 1,460,400 Solid Waste 1,886,440 1,951,091 1,960,967 2,140,598 2,199,894 Special Receipts 1,251,776 1,370,373 1,241,825 1,355,233 1,332,958 Special Revenue 96,374 142,233 188,516 150,000 92,500 Golf Course Revenue 1,212,291 1,669,401 1,559,340 1,228,070 1,117,555 Waterworks Revenue 4,804,215 4,838,983 4,588,611 4,841,050 4,879,300 Wastewater Revenue 8,245,439 8,423,449 7,881,194 7,452,000 7,743,095 Use of Money 7,673 8,677 31,883 10,600 40,750 Meridian Center Revenue 323,849 743,343 429,796 638,623 657,516 Transfer In 8,330,178 8,212,203 8,005,489 8,617,597 9,530,417 Receipts from State 495,746 502,228 508,651 496,250 525,000 46,443,554 47,335,817 45,779,722 47,642,831 49,864,397 Expenditures Personal Services 16,716,867 17,011,516 16,934,388 19,466,205 18,812,375 Contractual Services 11,355,657 12,178,613 12,945,604 14,489,627 14,879,485 Commodities & Supplies 2,737,881 2,261,774 2,224,096 2,756,657 2,563,919 Vehicle Operating 856,674 713,829 735,295 967,112 949,237 Capital Outlay 168,655 217,179 162,932 544,356 380,000 Transfer Out 12,137,440 13,682,299 11,539,719 12,220,835 14,118,962 43,973,175 46,065,210 44,542,030 50,444,795 51,703,978 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 65
TAXES Revenue By Source- General Fund* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED AD VALOREM PROPERTY TAX 4,710,032 4,870,391 4,731,634 5,426,010 5,714,293 AD VALOREM DELINQUENCY - - - (258,381) (272,109) AD VALOREM TAX REDUCTION - - - - - BACK TAX COLLECTIONS 112,209 120,549 83,654 100,000 110,000 ESCAPE TAX - - - - - MOTOR VEHICLE TAX 523,296 654,394 673,412 625,626 688,608 COMM MOTOR VEHICLE TAX 9,261 14,923 17,912 15,116 19,950 RECREATIONAL VEHICLE TAX 5,178 5,839 6,811 5,493 6,841 16/20M VEHICLE TAX 1,661 1,004 943 793 1,016 VEHICLE RENTAL TAX 3,799 4,274 4,651 4,183 4,500 WATERCRAFT TAX - 1,582 3,158 2,511 2,843 PRIVATE CLUB LIQUOR TAX 22,979 22,199 20,337 30,000 30,000 PC LIQ TAX PROJECTED SHORTFALL - - - (10,000) (10,000) LOCAL SALES TAX 2,018,540 2,035,864 2,020,257 2,131,500 2,230,000 LOCAL SALES TAX - SPECIAL 3,065,472 3,086,918 3,189,371 3,100,000 3,300,000 IN-LIEU-OF-TAX/SERVICE FEE 21,593 18,623 21,169 22,838 22,500 IN-LIEU-OF-TAX - SANITATION 93,110 96,756 98,832 105,960 108,895 IN-LIEU-OF-TAX - SEWER 403,329 303,049 290,820 284,724 290,817 IN-LIEU-OF-TAX - WATER 243,425 245,017 231,651 242,206 243,109 FRANCHISE TAX 1,641,767 1,533,036 1,549,594 1,522,500 1,550,000 TOTAL 12,875,650 13,014,418 12,944,206 13,351,079 14,041,263 INTERGOVERNMENTAL HIGHWAY CONNECTING LINK 32,598 32,598 32,620 32,000 32,000 FEMA REVENUE 17,566 - - - - STATE/LOCAL REVENUE SHARING - 87,099 - - - TOTAL 50,164 119,697 32,620 32,000 32,000 LICENSES & PERMITS BUILDING PERMITS 80,582 126,553 93,525 100,000 100,000 BUSINESS LICENSES 47,437 40,340 47,162 50,000 50,000 CAT LICENSES 323 389 273 500 250 CONSTRUCTION PERMITS 390 615 765 500 750 DOG LICENSES 6,092 6,491 5,826 7,500 5,850 ELECTRICAL PERMITS 6,837 7,123 4,886 7,500 7,500 EXCAVATION PERMITS 220 220 180 200 200 FIREWORKS SALES PERMITS 21,000 25,000 22,500 25,000 22,500 MECHANICAL PERMITS 4,023 4,005 3,643 5,000 4,000 PLUMBING PERMITS 5,771 6,137 6,003 6,000 6,500 MISCELLANEOUS PERMITS - - 630 2,700 750 STORMWATER PERMITS - 150-150 - SIGN PERMITS 1,498 1,393 3,503 2,200 3,000 TOTAL 174,173 218,416 188,896 207,250 201,300 CHARGES FOR SERVICES AMBULANCE FEES 774,234 779,853 889,427 1,000,000 1,000,000 ADMINISTRATIVE FEES 120,000 120,000 120,000 120,000 120,000 BUILDING INSPECTION - OUTSIDE 6,739 6,739 6,739 6,500 6,700 CEMETERY SERVICES 54,365 49,480 54,445 60,000 60,000 ENGINEERING SERVICES 4,733 28,954 23,604 25,000 40,000 EXCAVATION BACKFILL 17,053 8,157 94,874 25,000 25,000 OTHER CHARGES FOR SERVICES 3,375 3,700 9,105-9,500 PLANNING SERVICES 300 - - 250 100 RURAL AMBULANCE SERVICE 26,657 27,461 28,726 25,000 30,000 RURAL FIRE SERVICE 446,367 475,847 520,345 415,000 520,000 TOTAL 1,453,822 1,500,191 1,747,265 1,676,750 1,811,300 2018 Budget Book Page 66
2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED FINES, FORFEITURES, & PENALTIES MUNICIPAL COURT FINES 592,396 627,514 435,154 600,000 500,000 MUNICIPAL COURT FEES 20 - - 250 - MUNICIPAL COURT DRUG TEST FEES - - - 100 - ADSAP FEES - - - - - TOTAL 592,416 627,514 435,154 600,350 500,000 USE OF MONEY INTEREST-CEMETERY ENDOWMENT 27 55 186 300 500 INTEREST-IDLE FUNDS 7,451 8,417 31,431 10,000 40,000 INTEREST-MAUSOLEUM TRUST FUND 1 2 5 - - TOTAL 7,479 8,474 31,622 10,300 40,500 OTHER REVENUE EMERGENCY ASSISTANCE FRANCHISE - - HARVEY CO AMBULANCE ASSISTANCE 418,679 424,872 437,886 400,000 450,000 OTHER REVENUE 28,891 26,370 16,792 25,000 118,000 RENT - LAND 4,576 3,536 4,576 4,000 4,000 RENTALS 4,676 2,728-4,000 - RETURNED CHECK CHARGE 120 120 30 75 50 SALE OF CEMETERY LOTS 22,742 19,739 19,142 22,500 22,500 SALE OF PROPERTY - - - - - STORAGE FEES - - - - - TOTAL 479,684 477,365 478,426 455,575 594,550 TRANSFER IN TFR FROM CAPITAL IMPR RES FUND - 100,000-510,000 536,176 TFR FROM SOLID WASTE 120,000 80,000 80,000 80,000 80,000 TFR FROM SOLID WASTE-PERSONNEL 32,428 34,555 39,904 57,714 253,803 TFR FROM WASTEWATER 570,000 570,000 570,000 570,000 570,000 TFR FROM WASTEWATER-PERSONNEL 64,857 69,111 79,807 133,236 664,408 TFR FROM SPECIAL PARKS/REC 22,979 22,199 20,337 30,000 22,000 SPEC PARKS/REC PROJ SHORTFALL - - (10,000) (1,800) TFR FROM SPECIAL HIGHWAY FUND 495,746 502,228 508,651 515,000 525,000 SPEC HWY PROJECTED SHORTFALL - - (25,750) (15,720) TFR FROM WATERWORKS 570,000 570,000 570,000 570,000 570,000 TFR FROM WATERWORKS-PERSONNEL 64,857 69,111 79,807 133,236 623,338 TFR FROM INT SERVICE-PERSONNEL - - - - 38,651 TOTAL 1,940,867 2,017,204 1,948,506 2,563,436 3,865,856 Grand Total 17,574,257 17,983,279 17,806,695 18,896,740 21,086,769 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 67
Functional Department Summary- General Fund* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ACTUAL ADOPTED ADOPTED Fire/EMS Personal Services 4,528,717 4,662,650 4,474,889 4,977,090 4,916,876 Contractual Services 153,451 171,900 226,203 207,829 240,601 Commodities & Supplies 134,162 142,557 140,136 154,399 154,499 Vehicle Operating 104,505 92,100 96,667 127,400 127,400 Capital Outlay 27,990 61,059 51,838 55,000 55,000 Transfer Out 293,333 424,074 366,816 354,816 368,020 Total 5,242,158 5,554,340 5,356,549 5,876,534 5,862,396 Police Personal Services 3,275,011 3,397,573 3,379,318 4,050,174 4,033,501 Contractual Services 303,035 347,438 328,619 395,548 416,380 Commodities & Supplies 45,811 64,734 66,707 72,325 80,050 Vehicle Operating 142,863 130,204 118,322 155,964 167,964 Capital Outlay 2,039-508 356 2,000 Transfer Out 165,000 284,040 246,277 250,213 292,781 Total 3,933,759 4,223,989 4,139,751 4,924,580 4,992,676 Engineering Personal Services 382,936 400,371 391,046 480,811 871,709 Contractual Services 29,484 18,744 27,707 59,000 53,100 Commodities & Supplies 7,224 8,200 3,739 11,500 9,500 Vehicle Operating 7,858 6,822 5,445 8,000 8,400 Capital Outlay - - - - - Transfer Out 21,333 16,000 20,000 47,000 28,101 Total 448,835 450,137 447,937 606,311 970,810 Street Personal Services 990,135 1,013,004 1,020,556 1,202,855 1,278,113 Contractual Services 578,750 600,302 546,064 602,250 611,190 Commodities & Supplies 442,586 483,014 427,420 441,534 437,534 Vehicle Operating 162,790 117,817 147,499 144,382 154,698 Capital Outlay - - - - Transfer Out (17,826) 90,502 4,841 (74,343) (47,654) Total 2,156,435 2,304,639 2,146,380 2,316,678 2,433,881 Parks Personal Services 705,022 773,673 758,169 857,271 813,078 Contractual Services 80,349 134,372 130,808 138,050 138,050 Commodities & Supplies 88,407 109,846 73,578 76,000 86,000 Vehicle Operating 55,065 50,160 46,815 65,000 55,000 Capital Outlay 84,803 56,899 26,373 30,000 30,000 Transfer Out 44,443 16,594 16,831 (51,032) (1,646) Total 1,058,089 1,141,544 1,052,574 1,115,289 1,120,482 Cemetery Personal Services 202,893 190,409 215,015 252,424 248,911 Contractual Services 25,871 21,911 28,908 26,750 26,750 Commodities & Supplies 10,595 9,868 14,066 19,950 19,950 Vehicle Operating 15,436 10,606 7,921 17,000 17,000 Capital Outlay (33) 1,027 16,944 - - Transfer Out 32,573 20,185 21,033 21,033 21,059 Total 287,335 254,006 303,887 337,157 333,670 2018 Budget Book Page 68
Functional Department Summary- General Fund* 2014 2015 2016 2017 2018 ACTUAL ACTUAL ADOPTED ADOPTED ADOPTED Administrative Personal Services 320,859 346,204 441,446 298,554 550,362 Contractual Services 688,663 601,717 578,602 565,805 685,751 Commodities 25,393 50,747 38,361 33,250 25,700 Vehicle Operating 1,350 1,350 1,350 1,350 - Capital Outlay - - 7,345 - - Transfers Out 2,024,071 2,076,639 2,085,867 2,300,000 2,350,000 Total 3,060,336 3,076,657 3,152,971 3,198,959 3,611,813 Law Personal Services 506,795 550,376 513,420 569,264 569,140 Contractual Services 43,745 43,619 83,594 47,210 66,347 Commodities & Supplies 3,028 2,645 3,852 2,540 2,540 Vehicle Operating - - - - - Capital Outlay - - - - - Transfer Out 18,375 11,520 11,520 11,520 11,520 Total 571,943 608,160 612,386 630,534 649,547 Information Technology Personal Services 226,350 175,807 239,108 265,040 164,279 Contractual Services 111,908 89,836 104,067 85,500 163,950 Commodities & Supplies 145,869 175,995 174,212 180,500 212,000 Transfer Out - 50,000 50,000 50,000 50,000 Total 484,127 491,638 567,387 581,040 590,229 Historic Preservation Personal Services 29,129 32,207 29,013 52,914 - Contractual Services 6,495 10,247 8,849 10,700 - Commodities & Supplies 3,090 2,165 879 2,750 - Total 38,714 44,619 38,741 66,364 - Building Maintenance Personal Services - - 52,830 81,820 220,606 Contractual Services - 52,391 167,110 118,250 195,250 Commodities & Supplies - 8,063 4,930 3,750 7,000 Total - 60,454 224,870 203,820 422,856 Finance/Human Resources Personal Services - - - - 581,449 Contractual Services - - - - 42,800 Commodities & Supplies - - - - 12,950 Transfer Out - - - - Total - - - - 637,199 Grand Total 17,281,731 18,210,183 18,043,433 19,857,266 21,625,559 *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 69
DEPARTMENT/POSITION F/P STAFFING LEVELS FIRE/EMS STAFFING TABLE 2014 2015 2016 2017 2018 FIRE/EMS STAFFING TABLE Chief F 1 1 1 1 1 Deputy Chief F 1 1 1 1 1 Battalion Chief F 3 3 1 2 3 Fire Marshal F 1 1 0 1 1 Captain F 3 3 3 3 3 Lieutenant F 1 1 6 6 6 Lt. Paramedic F 5 4 0 0 0 FF/EMT I F 0 0 0 0 1 FF/EMT II F 11 13 10 12 10 FF/Paramedic II F 8 9 9 7 6 FF/EMT F 8 6 12 10 13 FF/Paramedic F 4 6 4 7 6 Account Clerk III F 1 1 1 1 1 Account Clerk III P 1 1 0 0 0 Information Technology P 1 1 1 1 1 Total Part Time 2 2 1 1 1 Total Full Time 47 49 48 51 52 POLICE STAFFING TABLE Chief of Police F 1 1 1 1 1 Deputy Chief F 1 1 1 1 1 Lieutenant F 2 2 2 2 2 Detective F 5 5 5 5 5 Master Police Officer F 4 4 1 4 2 Police Officer F 11 11 14 16 16 Police Officer P 0 0 0 0 0 Corporal F 4 4 5 4 5 Animal Control F 1 1 1 1 1 Parking Control P 1 1 0 1 1 Dispatcher F 1 1 1 1 1 Records Clerk F 2 2 2 2 2 Secretary F 0 0 0 0 0 Admin Assistant / Records Supervisor F 1 0 0 0 0 Office Manager F 1 1 1 1 Sergeant F 5 5 5 5 5 Crossing Guard P 5 5 5 5 5 Support Services Coordinator P 1 0 0 0 0 Warrant/Bailiff Officer F 0 0 1 0 1 Total Part Time 7 6 6 6 6 Total Full Time 38 38 40 43 43 2018 Budget Book Page 70
DEPARTMENT/POSITION F/P STAFFING LEVELS ENGINEERING STAFFING TABLE 2014 2015 2016 2017 2018 City Engineer/Director Public Works F 1 1 1 1 1 Engineer II F 1 1 1 1 1 Building & Zoning Administrator F 1 1 1 1 1 Engineer F 1 1 1 1 1 Engineering Technician F 1 1 1 1 1 Commercial Bldg. Inspector P 1 1 0 1 0 Building Inspector F 1 1 1 1 1 Environmental Control Officer F 1 1 1 1 1 Storm Water Technician F 1 1 0 1 0 Bdlg. Maint. Supervisor F 0 0 1 1 1 Bldg. Maint. Specialist F 1 1 1 1 1 Bldg. Maint. Asst./Janitor F 1 1 2 2 2 Engineering Admin. Asst. F 1 1 1 1 1 Total Part Time 1 1 0 1 0 Total Full Time 11 11 12 13 12 STREET MAINTENANCE STAFFING TABLE Street/Sanitation Superintendent F 1 1 1 1 1 Street Services Supervisor F 1 1 1 1 1 Street Supervisor F 3 3 2 3 3 Equipment Operator IV F 4 4 4 4 4 Equipment Operator II F 1 1 1 1 1 Maintenance Worker III F 4 4 4 4 4 Maintenance Worker I F 3 3 3 3 3 Traffic Control Technician F 1 1 1 1 1 Total Full Time 18 18 17 18 18 PARKS Park Superintendent F 0.5 0.5 0.5 0.5 0.5 Park Supervisor F 0.5 0.5 0.5 0.5 0.5 Park Horticulturist F 0.5 0.5 0.5 0.5 0.5 Maintenance Worker IV F 1 1 0 1 1 Maintenance Worker III F 2 1 3 2 2 Maintenance Worker II F 0 0 0 0 0 Maintenance Worker I F 4 5 4 4 4 Part-time Maintenance Worker I P 2 2 1 2 2 Total Part Time 2 2 2 2 2 Total Full Time 8.5 8.5 8.5 8.5 8.5 2018 Budget Book Page 71
DEPARTMENT/POSITION F/P STAFFING LEVELS CEMETERY 2014 2015 2016 2017 2018 Park Superintendent F 0.5 0.5 0.5 0.5 0.5 Park Supervisor F 0.5 0.5 0.5 0.5 0.5 Park Horticulturist F 0.5 0.5 0.5 0.5 0.5 Maintenance Worker IV F 1 1 1 1 1 Maintenance Worker III F 1 1 1 1 1 Maintenance Worker II F 0 0 0 0 0 Maintenance Worker I F 1 1 1 1 1 Part-time Maintenance Worker I P 1 0 0 0 0 Total Part Time 1 0 0 0 0 Total Full Time 4.5 4.5 4.5 4.5 4.5 ADMINISTRATION STAFFING TABLE Mayor P 1 1 1 1 1 Vice Mayor P 1 1 1 1 1 Commissioner P 3 3 3 3 3 City Manager F 1 1 1 1 1 Assistant City Manager F 2 2 0 2 0 City Clerk F 1 1 1 1 1 Finance Director F 0 0 0 0 1 Public Information Officer F 1 1 0 1 0 Director of Communications & PIO F 0 0 1 0 1 Community Advancement Coordinator F 1 1 0 1 0 Director of Administrative Services F 0 0 0 0 0 Director of Planning & Development F 0 0 1 0 1 Director Human Resources F 1 1 1 1 1 Assistant Finance Director F 1 1 1 1 1 Assistant Human Resource Director F 1 1 0 1 1 Senior Accountant F 1 1 1 1 1 Billing Supervisor F 1 1 1 1 1 Controller F 1 1 0 0 0 Risk Manager F 1 1 1 0 0 Account Clerk I F 2 2 1 1 1 Account Clerk II F 0 0 1 2 2 Account Clerk III F 1 1 2 1 2 Administrative Secretary F 1 1 0 1 0 Admin. Asst./Deputy Clerk F 0 0 1 1 1 Personnel Clerk F 1 1 0 0 0 Total Part Time 5 5 5 5 5 Total Full Time 18 18 14 17 16 2018 Budget Book Page 72
DEPARTMENT/POSITION F/P STAFFING LEVELS 2014 2015 2016 2017 2018 INFORMATION TECHNOLOGY STAFFING TABLE IT Manager F 1 1 1 1 1 Senior IT Technician F 1 1 1 1 1 Total Full Time 2 2 2 2 2 CONVENTION & VISITORS BUREAU STAFFING TABLE CVB Coordinator F 1 1 1 1 1 Total Full Time 1 1 1 1 1 HISTORIC PRESERVATION STAFFING TABLE Historic Preservation Planner F 1 1 1 1 0 Total Full Time 1 1 1 1 0 LAW STAFFING TABLE City Attorney F 1 1 1 1 1 Assistant City Attorney/City Prosecutor F 1 1 1 1 0 Executive Legal Assistant F 1 1 0 1 0 Legal Secretary F 1 1 1 1 1 Total Full Time 4 4 3 4 2 MUNICIPAL COURT STAFFING TALE Municipal Court Administrator - Court CleF 1 1 1 1 1 Deputy Court Clerk F 1 1 1 1 1 Probation / Diversion Officer F 1 1 1 1 1 Prosecutor's Clerk F 1 1 1 1 1 Victim/Witness Coordinator F 1 1 1 1 1 Judge P 1 1 1 1 1 Prosecuting Attorney P 0 0 0 0 1 Interpreter P 1 1 1 1 1 Total Part Time 2 2 2 2 3 Total Full Time 5 5 5 5 5 AIRPORT STAFFING TABLE Airport Manager F 1 1 1 1 1 Airport Operations Manager F 1 1 0 1 1 Administrative Assistant II F 1 1 1 1 1 Airport Line Supervisor F 0 0 0 0 0 Airport Line Attendant I F 1 1 2 2 2 Airport Line Attendant II F 1 1 0 0 0 Airport Line Attendant III F 1 1 1 1 1 Airport Supervisor F 0 0 0 0 0 Total Full Time 6 6 5 6 6 2018 Budget Book Page 73
DEPARTMENT/POSITION F/P STAFFING LEVELS SANITATION SERVICES STAFFING TABLE 2014 2015 2016 2017 2018 Sanitation Services Supervisor F 1 1 1 1 1 Equipment Operator III F 6 7 7 7 7 Equipment Operator I F 3 0 0 0 0 Refuse Collector (CDL) F 0 0 0 0 0 Total Full Time 10 8 8 8 8 WASTEWATER TREATMENT STAFFING TABLE Wastewater Plant Supervisor F 1 1 1 1 1 Utility Supervisor F 1 1 1 1 1 Waterworks Maintenance Worker IV F 2 2 2 2 2 Waterworks Maintenance Worker II F 0 0 1 0 1 Waterworks Maintenance Worker III F 3 3 3 4 3 Equipment Operator I F 0 0 0 0 0 Maintenance Worker III F 0 0 0 0 0 Maintenance Worker I F 0 0 0 0 0 Wastewater Plant Operator III F 0 0 0 1 1 Wastewater Plant Operator II F 1 1 1 1 1 Wastewater Plant Operator I F 2 3 3 3 3 Wastewater Plant Lab Technician F 1 0 0 0 0 Total Full Time 11 11 12 13 13 WATER PRODUCTION STAFFING TABLE Water/Wastewater Superintendent F 1 1 1 1 1 Utility Supervisor F 1 1 1 1 1 Water Plant Operator F 0 0 0 0 0 Water Plant Supervisor F 1 1 1 1 1 Water/Wastewater Service Technician F 0 0 0 0 0 Service Technician F 1 1 1 1 1 Maintenance Worker II F 0 0 1 1 1 Waterworks Maintenance Worker III F 2 2 1 1 0 Maintenance Worker I F 0 0 0 0 0 Water Plant Operator I F 2 2 2 2 2 Waterworks Maintenance Worker IV F 2 2 2 2 2 Equipment Operator F 0 0 0 0 0 Utility Locator F 1 1 0 1 1 Secretary I F 1 1 0 0 0 Administrative Assistant F 0 1 1 1 Waterworks Meter Reader F 2 2 2 2 2 Total Full Time 14 14 13 14 13 SERVICE CENTER DEPARTMENTAL STAFFING TABLE Automotive Technician F 2 2 2 2 2 Office Manager F 0 1 1 1 1 Administrative Assistant F 1 1 0 0 0 Custodian F 1 0 0 0 0 Total Full Time 4 4 3 3 3 Grand Total City Part Time 20 18 16 17 17 Grand Total City Full Time 203 203 197 212 207 2018 Budget Book Page 74
Property Tax Supported Non Property Tax Supported Revenues Taxes 14,041,263 793,796 870,804 366,800-16,072,663 Intergovernmental 32,000 - - 32,000 License & Permits 201,300 - - 201,300 Charges for Services 1,811,300 - - 1,811,300 Fines, Forfeitures & penalties 500,000 - - 500,000 Other Revenue 594,550 21,000 414,700 1,030,250 Charges & Other Revenue - 7,500-7,500 Fuel Sales - 726,000 575,000 1,301,000 Rental Revenue - 55,000 55,000 Sales/Rentals - 723,900 10,500 734,400 Solid Waste - 2,199,894 2,199,894 Special Receipts 1,332,958-1,332,958 Special Revenue - 92,500 92,500 Golf Course Revenue - 1,117,555 1,117,555 Waterworks Revenue - - 4,879,300 4,879,300 Wastewater Revenue - - 7,743,095 7,743,095 Use of Money 40,500-250 - 40,750 Meridian Center Revenue - 657,516 657,516 Transfer In 3,865,856 5,493,002 54,938 116,620 9,530,416 Receipts from State 525,000-525,000 Total Revenues 21,086,769 7,640,756 2,383,142 892,050 17,861,680 49,864,397 Expenditures General Fund 2018 Budget By Fund Type Special Revenue Funds Debt Service Funds Enterprise/ Internal Service Total All Operating Funds Personal Services 14,248,024-481,078 59,164 4,024,109 18,812,375 Contractual Services 2,640,169 7,894,429 318,550 32,475 3,993,862 14,879,485 Commodities & Supplies 1,054,723-520,700 2,000 986,246 2,563,669 Vehicle Operating 523,462-29,000-396,775 949,237 Capital Outlay 87,000 - - - 293,000 380,000 Transfer Out 3,072,181-1,026,421 798,411 9,222,199 14,119,212 Total Expenditures 21,625,559 7,894,429 2,375,749 892,050 18,916,191 51,703,978 Revenue over (under) (538,790) (253,673) 7,393 - (1,054,511) (1,839,581) *Includes Interfund Transfers From and To Other Funds 2018 Budget Book Page 75
Statement of Cash Flows and Changes in Fund Balance Proprietary Funds Year Ended December 31, 2014 Business Type Activities Enterprise Funds Sewer Sanitation Waterworks Golf Course Total Governmental Activities Internal Service Funds Cash flows from operating activities Cash received from customers 8,241,169 1,883,352 4,776,123 1,163,640 16,064,284 3,579,900 Cash payments to suppliers for goods & services (1,098,282) (612,927) (1,472,663) (648,995) (3,832,867) (1,404,284) Cash payments to employees for services (1,528,993) (927,218) (1,559,086) (648,149) (4,663,446) (207,955) Cash payments for health benefits - - - - - (1,862,569) Other operating revenue 33,032-77,312 67,328 177,672 - Net Cash provided by operating activities 5,646,926 343,207 1,821,686 (66,176) 7,745,643 105,092 Cash flows from non capital financing activities Transfer in 7,000 - - - 7,000 116,620 Transfer out (1,468,589) (175,752) (841,582) - (2,485,923) - Due to other funds (1,183,000) 132,657 - - (1,050,343) - Net cash used for non capital financing activities (2,644,589) (43,095) (841,582) - (3,529,266) 116,620 Cash flows from capital and non related financing activities Contributed capital 3,650 31,860 12,167-47,677 - payments for capital assets (9,693,394) (504,988) (21,822) (2,012) (10,222,216) (18,763) Long tern debt issued 6,444,148 - - 6,444,148 - Long tern debt payments - Principal paid (693,598) - (488,247) (1,181,845) - Interest and fees paid (444,872) - (225,059) (138,474) (808,405) - Net cash used for capital and related financing activities (4,384,066) (473,128) (722,961) (140,486) (5,720,641) (18,763) Cash flows from investing activities Interest income received - - 10 7 17 - Net Cash from investing activities - - 10 7 17 - Net increase (decrease) in cash (1,382,284) (173,016) 257,153 (66,169) (1,364,316) 221,712 Cash, beginning of the year 4,996,769 173,016 6,724,130 389,173 12,283,088 2,354,670 Cash, end of the year 3,614,485-6,981,283 323,004 10,918,772 2,576,382 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 76
Statement of Cash Flows and Changes in Fund Balance Proprietary Funds Year Ended December 31, 2015 Business Type Activities Enterprise Funds Sewer Sanitation Waterworks Golf Course Public Building Commission Total Governmental Activities Internal Service Funds Cash flows from operating activities Cash received from customers 8,360,759 1,938,585 4,952,944 1,173,756 336,594 16,762,638 3,335,918 Cash payments to suppliers for goods & services (838,414) (542,068) (1,548,320) (603,321) (15,672) (3,547,795) (1,164,252) Cash payments to employees for services (1,504,502) (824,057) (1,306,813) (576,941) - (4,212,313) (226,908) Cash payments for health benefits - - - - - - (1,701,792) Net Cash provided by operating activities 6,017,843 572,460 2,097,811 (6,506) 320,922 9,002,530 242,966 Cash flows from non capital financing activities Transfer in 1,352,589-271,235 500,000-2,123,824 156,620 Transfer out (16,123,661) (234,634) (1,564,669) - - (17,922,964) - Due to other funds 2,008,002 (132,657) - - - 1,875,345 - Net cash used for non capital financing activities (12,763,070) (367,291) (1,293,434) 500,000 - (13,923,795) 156,620 Cash flows from capital and non related financing activities Proceeds from capital grants 21,000 - - - - 21,000 - Proceeds from taxes - - - - 21,030 21,030 - payments for capital assets (236,250) - (166,454) - (150,208) (552,912) (3,389) Bond/Loan proceeds 11,515,102-298,874 - - 11,813,976 - Long term debt payments Principal paid (1,579,428) - (476,097) - (640,000) (2,695,525) - Interest and fees paid (885,784) - (213,652) - (244,580) (1,344,016) - Receipts (Payments) on advances to/from other funds - - - (500,000) 500,000 - - Net cash used for capital and related financing activities 8,834,640 - (557,329) (500,000) (513,758) 7,263,553 (3,389) Cash flows from investing activities Interest income received - - 24 3 716 743 - Net Cash from investing activities - - 24 3 716 743 - Net increase (decrease) in cash 2,089,413 205,169 247,072 (6,503) (192,120) 2,343,031 396,197 Cash, beginning of the year 3,614,485-7,021,283 323,004 1,051,238 12,010,010 2,576,382 Cash, end of the year 5,703,898 205,169 7,268,355 316,501 859,118 14,353,041 2,972,579 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 77
Statement of Cash Flows and Changes in Fund Balance Proprietary Funds Year Ended December 31, 2016 Business Type Activities Enterprise Funds Sewer Sanitation Waterworks Golf Course Public Building Commission Total Governmental Activities Internal Service Funds Cash flows from operating activities Cash received from customers 7,896,891 1,953,956 4,550,116 1,054,335 345,633 15,800,931 3,280,040 Cash payments to suppliers for goods & services (845,883) (558,249) (1,337,369) (565,186) (1,855) (3,308,542) (1,061,854) Cash payments to employees for services (1,520,942) (825,480) (1,508,936) (553,673) - (4,409,031) (196,742) Cash payments for health benefits - - - - - - (1,756,440) Other operating revenue - - - - - - - Net Cash provided by operating activities 5,530,066 570,227 1,703,811 (64,524) 343,778 8,083,358 265,004 Cash flows from non capital financing activities Transfer in 942,467-265,891 500,000-1,708,358 116,620 Transfer out (3,757,557) (242,060) (1,294,140) - - (5,293,757) - Due to other funds - - - - - - - Net cash used for non capital financing activities (2,815,090) (242,060) (1,028,249) 500,000 - (3,585,399) 116,620 Cash flows from capital and non related financing activities Proceeds from capital grants 21,000 - - - - 21,000 - Proceeds from sale of capital assets 36,020 60 33,120 - - 69,200 - Proceeds from taxes - - - - 88,918 88,918 - payments for capital assets (50,338) (427,085) (30,265) (80,546) - (588,234) - Bond/Loan proceeds 6,572,767-278,364 - - 6,851,131 - Premiums on bonds issues 458,173-21,680 - - 479,853 - Payments to bond refunding escrow agent (6,265,425) - (296,398) - - (6,561,823) Revolving loan principal payments (1,519,688) - (323,082) (1,842,770) Long term debt payments - Principal paid (623,930) - (171,407) - (725,000) (1,520,337) - Interest and fees paid (989,371) - (193,236) - (217,336) (1,399,943) - Receipts (Payments) on advances to/from other funds - - - (500,000) 500,000 - - Net cash used for capital and related financing activities (2,360,792) (427,025) (681,224) (580,546) (353,418) (4,403,005) - Cash flows from investing activities Interest income received - - 272 6 690 968 - Net Cash from investing activities - - 272 6 690 968 - Net increase (decrease) in cash 354,184 (98,858) (5,390) (145,064) (8,950) 95,922 381,624 Cash, beginning of the year 9,747,134 205,169 7,268,355 316,501 859,118 18,396,277 2,972,579 Cash, end of the year 10,101,318 106,311 7,262,965 171,437 850,168 18,492,199 3,354,203 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 78
Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Year Ended December 31, 2014 General Debt Service Street Capital Projects Other Governmental Funds Total Government Funds Revenues Taxes and Special Assessments 13,036,223 1,389,804-1,114,640 15,540,667 Intergovernmental 568,543 33,900 18,991 2,576,489 3,197,923 License and permits 174,173 - - - 174,173 Charges for services 1,454,223 - - - 1,454,223 Fines, forfeitures & penalties 592,416 - - - 592,416 Uses of money and property 7,480 - - 917,032 924,512 Other 66,005 113,317 1,213,502 1,392,824 Total Revenues 15,899,063 1,537,021 18,991 5,821,663 23,276,738 Expenditure Current General government 2,451,207 - - 131,565 2,582,772 Public Safety 8,666,840 - - 43,512 8,710,352 Highway and streets 2,161,912 - - - 2,161,912 Culture and recreation 1,664,488 - - 1,233,761 2,898,249 Airport - - - 1,542,993 1,542,993 Capital outlay 1,677,596-717,165 2,671,598 5,066,359 Debt service - - - - Principal - 2,319,928 - - 2,319,928 Interest - 1,496,978 - - 1,496,978 Fees & commission - 947 - - 947 Total expenditure 16,622,043 3,817,853 717,165 5,623,429 26,780,490 Excess (Deficiency) (722,980) (2,280,832) (698,174) 198,234 (3,503,752) Other financing sources (uses) Issuance of debt - - - - - Transfer in 2,351,069 2,045,906-140,255 4,537,230 Transfer out (1,167,185) - - 1,000,742 (166,443) 1,183,884 2,045,906-1,140,997 4,370,787 Net change in fund balances 460,904 (234,926) (698,174) (669,253) (1,141,449) Fund balance, beginning of the year As originally reported - - - - - Fund balance, beginning of the year 6,864,190 763,775 (5,165,779) 270,108 2,732,294 As restated - - 270,108 2,732,294 Fund balance, end of the year 7,325,094 528,849 (5,863,953) (399,145) 1,590,845 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 79
Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Year Ended December 31, 2015 General Debt Service Street Capital Projects Other Governmental Funds Total Government Funds Revenues Taxes and Special Assessments 12,493,230 1,332,387-1,182,248 15,007,865 Intergovernmental 171,746 33,933 31,196 768,859 1,005,734 License and permits 218,416 - - - 218,416 Charges for services 2,150,362-239,518 1,209,220 3,599,100 Fines, forfeitures & penalties 747,634 - - - 747,634 Uses of money and property 8,474 - - 190 8,664 Other 110,017 169,266 768,500 95,162 1,142,945 Total Revenues 15,899,879 1,535,586 1,039,214 3,255,679 21,730,358 Expenditure Current General government 2,921,258 - - 885,621 3,806,879 Public Safety 9,070,485 - - 93,102 9,163,587 Highway and streets 2,363,275 - - - 2,363,275 Culture and recreation 1,124,950 - - - 1,124,950 Airport - - - 1,087,037 1,087,037 Capital outlay 2,531,989-12,845,728 147,326 15,525,043 Debt service - - - - Principal 27,408 1,937,140 - - 1,964,548 Interest 7,793 1,149,025 - - 1,156,818 Fees & commission - 109,385 - - 109,385 Total expenditure 18,047,158 3,195,550 12,845,728 2,213,086 36,301,522 Excess (Deficiency) (2,147,279) (1,659,964) (11,806,514) 1,042,593 (14,571,164) Other financing sources (uses) Issuance of debt - 85,829 5,321,862-5,407,691 Transfer in 3,064,934 2,738,865 14,112,350 39,592 19,955,741 Transfer out (1,914,881) (1,316,874) - (1,081,466) (4,313,221) Sales of capital assets 90,000 - - - 90,000 1,240,053 1,507,820 19,434,212 (1,041,874) 21,140,211 Net change in fund balances (907,226) (152,144) 7,627,698 719 6,569,047 Fund balance, previously stated 7,292,808 528,849 (7,871,500) 1,640,688 1,590,845 Prior period adjustments 962,304 2,000,000 663,981 194,900 3,821,185 Fund balance, beginning of the year As restated 8,255,112 2,528,849 (7,207,519) 1,835,588 5,412,030 Fund balance, end of the year 7,347,886 2,376,705 420,179 1,836,307 11,981,077 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 80
Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Year Ended December 31, 2016 General Debt Service Street Capital Projects Other Governmental Funds Total Government Funds Revenues Taxes and Special Assessments 12,419,507 1,570,427-1,062,351 15,052,285 Intergovernmental 179,999 33,898 268,035 629,327 1,111,259 License and permits 188,896 - - - 188,896 Charges for services 2,498,963-91,354 1,425,631 4,015,948 Fines, forfeitures & penalties 555,184 - - - 555,184 Uses of money and property 31,622 - - 214 31,836 Other 82,493 115,771 359,936 10,666 568,866 Total Revenues 15,956,664 1,720,096 719,325 3,128,189 21,524,274 Expenditure Current General government 3,658,741 - - 952,711 4,611,452 Public Safety 8,932,461 - - 34,647 8,967,108 Highway and streets 2,573,365 - - - 2,573,365 Culture and recreation 1,035,743 - - - 1,035,743 Airport - - - 1,102,985 1,102,985 Capital outlay 941,608-4,087,663 61,264 5,090,535 Debt service - - - - Principal 30,711 2,101,026 - - 2,131,737 Interest 4,491 1,030,142 - - 1,034,633 Fees & commissions - 109,560 - - 109,560 Total expenditure 17,177,120 3,240,728 4,087,663 2,151,607 26,657,118 Excess (Deficiency) (1,220,456) (1,520,632) (3,368,338) 976,582 (5,132,844) Other financing sources (uses) Issuance of debt - 7,259,704 - - 7,259,704 Premium on go bonds issued - 565,412 - - 565,412 Payment to refunded bond escrow - (7,735,899) - - (7,735,899) Transfer in 2,967,103 2,740,238 1,619,743 76,937 7,404,021 Transfer out (1,731,616) (1,201,275) - (1,002,351) (3,935,242) Sales of capital assets 58,405 - - - 58,405 1,293,892 1,628,180 1,619,743 (925,414) 3,616,401 Net change in fund balances 73,436 107,548 (1,748,595) 51,168 (1,516,443) Fund balance, previously stated 7,347,886 2,376,705 420,179 1,836,307 11,981,077 Prior period adjustments - - (4,043,236) - (4,043,236) Fund balance, beginning of the year As restated 7,347,886 2,376,705 (3,623,057) 1,836,307 7,937,841 Fund balance, end of the year 7,421,322 2,484,253 (5,371,652) 1,887,475 6,421,398 * This schedule is audited GAAP basis and may differ from Budgetary Basis Schedules 2018 Budget Book Page 81
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