Burlington: A Great Place to Live, Work and Play

Annual Budget

Fiscal Year 2014 - 2015

CITY COUNCIL

Shane McCampbell, Mayor Becky Anderson, Mayor Pro Tem Robert Fleming Tim Scott Becky Shockley

Burlington: A Great Place to Live, Work and Play

Annual Budget

Fiscal Year 2014 - 2015

CITY COUNCIL

Shane McCampbell, Mayor Becky Anderson, Mayor Pro Tem Robert Fleming Tim Scott Becky Shockley

PREPARED BY:

Jim Ferneau, City Manager Stephanie Stuecker, Director of Administrative Services Annette Crowner, Accounting Supervisor

TABLE OF CONTENTS

INTRODUCTORY SECTION PAGE NO.

Transmittal Letter 1 Vision and Values Statement 5 Budget Calendar 7 Basis of Accounting 8 Budget Amendment Process 11 Summary of All Funds 12 Explanation of Major Revenue Sources 14 Comparison of Revenues by Fund 26 Summary of Revenue by Fund 27 Comparison of Expenditures by Fund 32 Comparison of Expenditures by Program 34 Comparison of Expenditures by Type 36 Summary of Expenditures by Activity 38 Comparison Property Tax Asking 41 Current Year Taxes - How We Compare 42

DEPARTMENTAL SUMMARY

Organizational Structure 43 Departmental Activity Schedules 44

GENERAL FUND 56

Fund Balance Summary 58 Revenue Detail Summary 59 Expenditure Detail: Public Safety Fire Administration 62 Fire Control 64 Fire Prevention 67 Disaster Control 69 Hazardous Materials 71 Airport Fire Control 73 Ambulance 75 Law Enforcement/Records 77 Patrol/Investigations 80 Communications 83 Crime Prevention 85 Security Guard 87 Animal Control 89 Special Investigations 91 Traffic Safety Grant 93 Building Code 95 Community Development Planning & Zoning 97 Culture & Recreation Auditorium 99 Welcome Center 102 Library 103 Park M & O 106 Forestry M & O 109 Park Swimming Pool 112 Recreation Activities 114 Municipal Band 117 Port of Burlington and Riverfront 119 Senior Center 121 Health & Social Services Human Rights Commission 123 Potter's Field 125 Public Works Public Works Admin 127 Engineering 129 Public Works Building 131 Transit Operation 133 Depot 136 Airport 138 General Government Executive Administration 140 City Council 142 Personnel 144 Legal 146 City Clerk 148 Finance Administration 150 Accounting 152 Computer Operations 154 Insurance 156 City Hall 158 General Government Contingency 160

SPECIAL REVENUE FUNDS

Road Use Tax 163 Fund Balance Summary 164 Revenue Detail Summary 165 Expenditure Detail: Street Maintenance 166 Snow Removal 169 Traffic Signals/Public Lighting 171

Sales Tax Fund 173 Fund Balance Summary 174 Revenue Detail Summary 175 Expenditure Detail: Sales Tax 176

Community Development Fund 178 Fund Balance Summary 179 Revenue Detail Summary 180 Expenditure Summary 181 Expenditure Detail: Community Development 182

Hotel/Motel Tax Fund 183 Fund Balance Summary 184 Revenue Detail Summary 185 Expenditure Summary 186 Expenditure Detail: Hotel/Motel Tax Fund 187 Bridge Fund: 190 Fund Balance Summary 191 Revenue Detail Summary 192 Expenditure Detail: Bridge Fund 193

Employee Benefits 195 Fund Balance Summary 196 Revenue Detail Summary 197

Downtown SSMID 198 Fund Balance Summary 199 Revenue Detail Summary 200 Expenditure Detail: Downtown SSMID 201

Emergency Levy 202 Fund Balance Summary 203 Revenue Detail Summary 204 Expenditure Detail: Emergency Fund 205

Equipment Replacement Fund 206 Fund Balance Summary 207 Revenue Detail Summary 208 Expenditure Detail: Equipment Replacement 209

Tax Increment Fund 211 Fund Balance Summary 212 Revenue Detail Summary 213 Expenditure Detail: Tax Increment 214

DEBT SERVICE FUND 217

Fund Balance Summary 218 Revenue Detail Summary 219 Fiscal Year 2013 Actual Debt Limit 220 Debt Margin and Credit Rating Comparison 221 Fiscal Year 2015 Projected Debt Limit 222

Expenditure Detail: Schedule of General Obligation Bond Indebtedness 223 2006 GO Bonds 224 2006 TIF 224 2007 GO Bond 225 2008 Federal Mogul 225 2010 Aquatic Center Note 226 2011 GO Bond 226 2012B GO Refunding 227 2012F GO Refunding 227 2013A Taxable GO Ban 228 2013B Taxable GO Ban 228 2013C GO Refunding 229 2013D GO Refunding 230 2014A GO Bond 231 2014B GO Refunding 232 TRUST AND AGENCY FUND 233

Fund Balance Summary 234 Revenue Detail Summary 235 Expenditure Detail: Miscellaneous Trust and Agency 236

CAPITAL PROJECTS FUND 237

Fund Balance Summary 238 Revenue Detail Summary 239 Expenditure Detail: Capital Projects 240 Project Summary 2015-2019 Capital Improvements Program (CIP) 244 2015 CIP Projects by Funding Source 245 2016 CIP Projects by Funding Source 246 2017 CIP Projects by Funding Source 247 2018 CIP Projects by Funding Source 248 2019 CIP Projects by Funding Source 249

ENTERPRISE FUND

Parking Fund 251 Fund Balance Summary 252 Revenue Detail Summary 253 Expenditure Detail: Parking Enforcement 254 Parking Maintenance 256

Golf Course Fund 258 Fund Balance Summary 259 Revenue Detail Summary 260 Expenditure Detail: Flint Hills Golf Course 261

Solid Waste Management 265 Fund Balance Summary 266 Revenue Detail Summary 267 Expenditure Detail: Solid Waste Management 268

Sewer Fund 271 Fund Balance Summary 272 Revenue Detail Summary 273 Expenditure Detail: Wastewater Treatment Administration 274 Wastewater Treatment Operation 276 Sanitary Sewer Maintenance 279 Wastewater Treatment Facility 282 Cascade Sewer Seperation 284 Market, Angular, South and Locust 286 Sewer Upgrades 288 Sewer Revenue Bonds 290 Rec Plex 291 Fund Balance Summary 292 Revenue Detail Summary 293 Expenditure Detail: Rec Plex 294

Water Fund 298 Fund Balance Summary 299 Revenue Detail Summary 300 Expenditure Detail: Waterworks 301

INTERNAL SERVICE FUND

Property Maintenance Fund 303 Fund Balance Summary 304 Revenue Detail Summary 305 Expenditure Detail: Property Maintenance 306

Vehicle Maintenance Fund 309 Fund Balance Summary 310 Revenue Detail Summary 311 Expenditure Detail: Vehicle Maintenance 312

Insurance Reserve 315 Fund Balance Summary 316 Revenue Detail Summary 317 Expenditure Detail: Self-Insurance Losses 318

Community Profile 320 Miscellaneous Statistical Data 329 Financial Policies 330 Glossary 344

Burlington: A Great Place to Live, Work and Play

February 14, 2014

TO: The Honorable Mayor and City Council FROM: City Manager Jim Ferneau RE: Budget Fiscal Year 2014‐2015

Overall Considerations

The Fiscal Year 2014 budget was approved in March 2013, and was planned at that time to be part of a 5 year plan to eliminate all deficit fund balances and establish a 15% cash balance in the General fund, with that 5 year process culminating at the end of the FY2018 budget June 30, 2018. We accomplished this through a combination of budget reductions, a property tax levy increase of $0.75, a wide assortment of fee increases, and the implementation of a utility franchise fee designed to increase revenues by $600,000 in FY14 and by over $850,000 in FY15 and beyond. Our target cash balances and deficit reductions were substantially achieved at the end of FY2013 on June 30, 2013. This had us on track to achieve our 5 year goals moving forward.

Several obstacles have arisen in the mean‐time that has caused us to need to adjust our time‐frame for achieving goals. The first hurdle was the comprehensive property tax system overhaul that occurred in May 2013 in the state of Iowa. The property tax bill did not impact revenue for FY14 and had minimal impact for FY15, but is expected to have an ever‐increasing impact on budget years FY16 and beyond. We have updated our property tax revenue forecasts as a result by reducing our anticipated future assessed valuation increase from the 15 year historical trend of 1.7% annual growth to a lower, 1.1% annual growth amount.

The next hurdle that we had to overcome was a reverse referendum process that led to a vote on the proposed utility franchise fee in August 2013. The referendum failed, leading to a loss of $600,000 of revenue in FY14, $850,000 in FY15, and growing to a project loss of approximately $1,000,000 in FY18 projected revenue.

The next hurdle occurred in August as well, with the discovery of Emerald Ash Borer (EAB) in our community. We had this as a potential risk over the next 3 years, but this has led to the need to begin elimination of Ash trees in our community immediately. Our anticipated unbudgeted expenditure in FY14 for EAB is $175,000 at this time. Our ongoing anticipated expenditures over the next 5 years will be on average $150‐$175,000 annually.

City of Burlington 400 Washington St  Burlington, IA 52601

Burlington: A Great Place to Live, Work and Play

We also had to address a shortfall in revenues for Local Option Sales Tax (LOST). Rather than seeing an increase in revenues from FY2012, when LOST collected $4.1 million, we ended FY13 with revenue collection of $3.95 million and received an estimate for FY14 that projects to about $3.77 million in collections, more than $500,000 below what we had originally budgeted. We have had to take into account this reduced number not only for FY14 projections, but have reduced our trend for the next 5 years by approximately $500,000 annually as well.

We have adjusted our expectations for a variety of other revenue and expenditures during the last few months. For example, our ambulance revenue has seen a decline even after implementing a significant rate increase. Our call load has remained steady, but our mixture of reimbursements has continued to reflect a larger portion being Medicare/Medicaid reimbursements; these two categories reimburse at a significantly lower level than private insurance providers, and we are anticipating that this trend will continue over the next several years. We have found our gambling revenues to be consistently below budget, and have revised our expectations to reflect a lower number in FY14. Our cable franchise agreement has gone from being subject to our rules to subject to state rules. This means we will continue to receive our 5% franchise fee, but the definition of what counts towards having the fee applied will be slightly limited (we are anticipating the change to have about a $10,000 annual impact, but will have to monitor this over time to see how well we do to meeting this goal).

The fall months of 2013, and the first two months of 2014, have involved multiple decisions to try to mitigate the impact of the loss of these anticipated revenues and unbudgeted costs. Capital projects originally budgeted in FY2014, including the rehab/replacement of Cascade Bridge and the purchase of a fire truck, were eliminated from consideration. In additional, future capital projects were significantly scaled back. For perspective, the utility franchise fee was expected to generate revenue comparable to a property tax increase of $0.90. About half of this amount was expected to be used for capital projects on our 5 year CIP plan that were anticipated to be financed through General Obligation bonding. As we have developed our FY2015‐19 5 year CIP plan, we have done so with the anticipation of needing revenue equivalent to a $0.15 property tax increase, rather than the previous $0.45 property tax increase, to fund the anticipated General Obligation bonding over the next 5 years.

The City Council took a long, focused look at our transit service beginning in April 2013, and by the fall of 2013 we had achieved wage concessions from our drivers that allowed us to save $65,000 annually. The City Manager did not receive a budgeted wage increase for FY14. The travel budgets for the City Manager and City Council were reduced by a combined $7,500 annually beginning in FY14. We reduced sidewalk funding by $10,000 beginning in FY14, and subsequently reduced it by an additional $10,000 annually during the FY15 budget cycle. We reduced the Housing Demolition fund in FY14 by $70,000, and reduced FY15 and beyond by at least another $20,000 annually, with some years being up to

City of Burlington 400 Washington St  Burlington, IA 52601

Burlington: A Great Place to Live, Work and Play

$30,000 further reduced. Budgeted improvements at the Depot were reduced $40,000 in the FY14 budget. Neighborhood Redevelopment, as a funded category, was eliminated altogether saving $50,000 in FY14 and beyond. Economic Development funding was reduced from $215,000 to $50,000 annually beginning in FY14. Proposed training through the personnel department was reduced by $28,000 in FY14. Funding for the library was reduced once by $20,000 in August 2013, an additional $140,000 in November for the FY2014 budget, and a planned subsequent reduction of $140,000 from the FY15 budget. Several additional projects were eliminated from the FY15‐18 budgets as the FY15‐19 CIP plan was developed to reflect anticipated reductions of LOST funding in the future. When the transit manager resigned in the fall of 2013, the position’s duties were absorbed by other Public Work’s staff to save approximately $30,000 in FY14 and 75,000 annually thereafter.

The City Council also worked on entering a contract with an outside vendor, Venuworks, for the operation of the auditorium. This contract led to increased costs in FY14, with the transition from our crew to theirs (including some overlap) and the purchase of initial supplies, but is anticipated to save from $20,000‐$50,000 annually from our projected costs to operate the center once they are in full operation.

For FY2014, the City budgeted to transfer from the General Fund $360,000 to cover a portion of the deficit balances in the Parking, Golf Course, RecPlex, and Property Maintenance funds. These transfers will still occur as budgeted, even with the reduced revenues and increased expenditures we are experiencing this budget year. Our cash balance, however, will not achieve its original target. We had projected that the City of Burlington’s cash balance would increase from $955,000 to $1,535,000. Our reduced revenues/increased expenditures have us currently projecting that our general fund will have a deficit this year of approximately $55,000. The General Fund is anticipated to finish in excess of $600,000 lower than originally projected for Fiscal Year 2014. This is a fairly significant shortfall. Given that key planned revenue components are $1.2 Million less than originally budgeted and that one key expenditure (EAB) led to an unforeseen $175,000 expenditure, the shortfall also indicates that significant expenditure reductions took place to mitigate what could have been an even worse outcome.

The City Council has taken several significant steps to address our budget problems, a majority of which have already been addressed. Additional steps that have been taken, primarily since January 2014 in preparation of the Fiscal Year 2015, including the replacement of a full‐time Human Resource position with a part‐time position. Overtime was reduced by $25,000 in the Fire Department, to be achieved by reducing minimum staffing levels from 10 to 9, and if necessary to 8 during the course of the year. An additional factor used to reduce costs was to minimize the raise provided to non‐union employees, approximately 25% of our workforce, to 1% and to begin a process of transitioning this portion of

City of Burlington 400 Washington St  Burlington, IA 52601

Burlington: A Great Place to Live, Work and Play employees to paying 2.5% of their health insurance costs, with a goal of seeing this percentage increase over subsequent years.

Several fees were raised as well. The property tax levy is proposed to increase approximately $0.13 for Fiscal Year 2015, with a goal of maintaining that levy through the next few years as deficit accounts are eliminated and cash balances in the general fund are increased. Sanitation is scheduled to increase the base fee by $0.25 (approximately 2%) to cover increased tipping fees/recycling costs as well as to increase the per tag fee from $1.50 to $2.00 to cover debt service payments on vehicles purchased in 2009 and 2011. Golf course fees were increased approximately 3%, followed by an additional 5% to help address deficits in the fund. RecPlex fees also saw a round of revenue increases followed by an additional 5% increase to help address deficits in the fund. A final revenue increase implemented during the FY2015 budget process was to double the filing fee for nuisances from $50 to $100 for first time filings, with subsequent filings increased from $100 to $200.

The Council also determined during the process to extend the time frame for achieving a cash balance of 15% in the general fund from last year’s FY2018 number to having the goal almost achieved at the end of FY2019, a decision which is in line with our financial policies but provides some alleviation of stress from additional property tax levy increases in the FY15 budget.

The budget process for Fiscal Year 2015 has proven to be a daunting task, comparable to previous budget cycles during a time of slowly rising revenues available to meet a multitude of demands. The City Council for the City of Burlington has developed a budget that address steps towards achieving the long term financial goals of our community, and that balances out the desire for a multitude of services to be provided to our community with the limited financial abilities to pay for the services desired.

I would like to thank the members of our City Council, staff, and most especially the residents of our community for working together to try to balance out significant differences of opinion over the level of services that should be provided by the City of Burlington and at what cost should be imparted to pay for those services. These are difficult decisions, and the most important items to be achieved in this process are to be realistic about what can be done and to treat others with respect. These goals have been largely achieved by all. Thank you for allowing me to be a part of this process, of helping to make Burlington a great place to live, work, and play.

Sincerely,

Jim Ferneau City Manager

City of Burlington 400 Washington St  Burlington, IA 52601

City of Burlington

VISION Burlington is a great place to live, work and play.

 Proud of our past, building for our future

 Community of pride and caring

 Commitment to financial responsibility

VALUES ARTNERSHIP P We encourage teamwork between individuals and organizations to inspire innovation and effective service, creating a great place to live, work and play. ESPECT R We respond to the diverse views of the community and incorporate these into discussions and decision-making with consistent follow-through and accountability. NTEGRITY I We are transparent, honest and ethical in our interactions and conduct our business in accordance with the highest standards of professional behavior. EDICATION D We are passionate, progressive individuals striving for a cohesive community, enthusiastic about achieving excellence. FFICIENCY E We pursue continuous learning, adaptability and fiscal responsibility to create a sustainable and safe community.

BUDGET CALENDAR

FISCAL YEAR 2014-2015

December 12 – December 20, 2013 Department heads meet with City Manager and Director of Administrative Services to discuss budget requests.

December 23, 2013 – December 31, 2013 Information compiled, revenue projection completed, documents prepared and presented to City Council.

January 2 – February 13, 2014 City Council meets to discuss budget.

February 14, 2014 Budget filed with City Clerk.

February 18, 2014 City Council sets public hearing on the proposed FY2015 budget.

February 19, 2014 Publication of notice of public hearing on the proposed FY2015 budget.

March 3, 2014 Public hearing.

March 3, 2014 Budget adoption.

March 15, 2014 Filing deadline.

CITY OF BURLINGTON

FUND STRUCTURE OVERVIEW AND BASIS OF ACCOUNTING AND BUDGETING

FUND STRUCTURE OVERVIEW:

The accounting system and the budget appropriation process are structured according to the basic guidelines established by the Government Finance Officers Association of the United States and Canada. The format includes the basic funds and fund types which follow.

The City’s governmental funds are as follows:

General Fund - This fund accounts for all transactions of the city that pertain to the general administration of the city and the services traditionally provided to its citizens. This includes general administration, police and fire protection, streets, public building operations and maintenance, and parks and recreation.

Special Revenue Funds - These funds are utilized to account for revenues derived from specific sources that are usually required by law or regulation to be accounted for as separate funds. For the City of Burlington these funds include the Road Use Tax Fund, Sales Tax Fund, Community Development Fund, Hotel/Motel Tax Fund, Bridge Fund, Employee Benefits Fund, Downtown SSMID Fund, Emergency Levy, Equipment Replacement Fund, and Tax Increment Financing Fund. While the City continues to budget the fund as a Special Revenue funds, the Hotel/Motel Tax Fund is included as part of the City’s General Fund on the fiscal year-end financial statements as required by Governmental Account Standards Board (GASB) Statement 54.

Debt Service Fund - This fund accounts for the accumulation of revenues for and payment of principal and interest on general obligation long term debt.

Capital Projects Fund - These funds are utilized to account for financial resources to be used for the acquisition or construction of capital facilities or other major fixed assets.

The City’s business-type funds include the following:

Enterprise Funds - These funds are utilized to account for operations and activities that are financed and operated in a manner similar to a private business enterprise, and where the cost of providing goods and services to the general public on a continuing basis is expected to be recovered primarily through user charges. The City has also established Enterprise Funds when it was advantageous to segregate revenues earned and expenses incurred for an operation for purposes of capital maintenance, public policy, management control or accountability. Enterprise Funds for the City include the Parking Fund, Golf Course Fund, Solid Waste Management Fund, Sewer Fund, Rec Plex Fund and Water Fund.

Internal Service Funds - These funds are established to finance and account for services and/or commodities furnished by one department or agency to other departments or agencies of the City. The Internal Service Funds of the City are the Property Maintenance Fund, Vehicle Maintenance Fund, and Insurance Reserve Fund.

Trust and Agency Funds - These funds are used to account for assets held by the City in a trustee or custodial capacity for other entities such as individuals, private organizations, or governmental units.

Accounting for financial activities of the City and the budget appropriation process are also presented according to classifications required by the State of Iowa. Revenues are credited to individual fund types while expenditures/expenses are recorded according to functional areas within specific funds for budgetary control purposes. All of the City’s funds are considered appropriated funds according to the criteria established by the State. This budget document was prepared according to these criteria. The following functional areas are included in the budget:

Public Safety -This function provides for services to reduce the amount and effects of external harm to individuals and damage to property, and in general to promote an atmosphere of personal security from external events. Police, fire, ambulance, animal control and building code enforcement are included in this program.

Public Works -This function provides for safe and well-maintained infrastructure for the City. Activities included in this function are street maintenance, transit, snow and ice control, traffic control, public works administration and engineering.

Health and Social Services -This function provides for assistance to service agencies involved in providing health and social services in the community. This function includes the Human Rights Commission and Potter’s Field.

Cultural and Recreation -This function promotes the general well being of the City and encourages the fullest development of cultural and educational potentials of the citizens in the community. This function includes the library, Memorial Auditorium, parks, and recreational opportunities.

Community and Economic Development -This function provides for planning and development of the City including the social, physical and economic needs of the City. Activities in this function are Community Development Administration, Economic Development, Tax Increment Funds and the Downtown Self-Supported Municipal Improvement District.

General Government -This function provides for the operation of the government and assures the general administration of the municipality. Activities included in this function are mayor and council, legal, general administration of the City, finance, human resources, computer operations, risk management, and buildings and grounds.

Capital Projects -This function provides for the acquisition or construction of major capital facilities or equipment for the City.

Debt Service -This function provides for the accumulation of resources for and the payment of principal and interest on long term debt of the City.

Business Type Activities -This function includes activities of the City that are financed in whole, or in part, by fees charged to external parties for goods or services. These activities are accounted for as enterprise funds and include the Parking System, Golf Course, Solid Waste, Sewer Fund, Rec Plex Fund and Water Fund.

BASIS OF ACCOUNTING AND BUDGETING:

The City of Burlington uses the modified accrual basis of accounting to budget and account for transactions of the governmental funds. Under this basis of accounting, revenues are recognized when susceptible to accrual (when they are measurable and available) and expenditures are recognized when the fund liability is incurred. For the City’s proprietary funds the City uses the accrual basis of accounting. Under this basis, revenues are recorded when earned and expenses are recorded when the liability is incurred. The City prepares the budgets for proprietary funds consistent with this basis except that capital outlay items are included in the budget and depreciation is excluded.

The City prepares its budget on a basis consistent with generally accepted accounting principles except that the City also recognizes encumbrances for budgetary purposes. Encumbrances include supplies ordered but not yet received, and services contracted but now yet expended by the City. Encumbrances are charged against a budget or appropriation for accounting purposes. Accordingly, expenditures/expenses in this document include encumbered expenditures/expenses. Encumbrances do not lapse at year-end and provide authorization for expenditures/expenses for the following year.

The City appropriates funds for capital projects on a fiscal year basis. The Capital Projects section of this document includes descriptive information on each project with estimated costs and financing sources for the next five fiscal years.

BUDGET AMENDMENT PROCESS

The State Code of Iowa provides that “A city budget as finally adopted for the following fiscal year, becomes effective July 1st, and constitutes the city appropriation for each program and purpose specified therein until amended as provided in this section. A city budget for the current fiscal year may be amended for any of the following purposes:

1. To permit the appropriation and expenditure of unexpended, unencumbered cash balances on hand at the end of the preceding fiscal year which had not been anticipated in the budget.

2. To permit the appropriation and expenditures of amounts anticipated to be available from sources other than property taxation, and which had not been anticipated in the budget.

3. To permit transfers from the Debt Service Fund, the Capital Improvement Reserves Fund, the Emergency Fund, or other funds established by state law to any other city fund unless specifically prohibited by state law.

4. To permit transfers between programs within the General Fund. The budget amendment must be prepared and adopted in the same manner as the original budget…”

Consequently, according to state requirements, a public hearing is set for the amendment of the current year’s budget. The information supplied to the City Council and general public includes the public hearing notice, a detailed listing of proposed amendments by department. Each proposed amendment is likewise described as to its purpose or need. A budget amendment is to be completed by May 31st of each year in order to allow time for a potential hearing to be held. The decision on the protest hearing needs to be rendered before June 30, the end of the fiscal year. Any amendment of the budget after May 31st, which is properly appealed and, likewise, without adequate time for hearing and decision before June 30, is considered void.

SUMMARY OF ALL FUNDS

ESTIMATED BEGINNING ENDING BALANCE TRANSFERS TRANSFERS BALANCE July 1, 2013 REVENUES IN EXPENDITURES OUT June 30, 2014

General $ 955,242 $ 11,484,873 $ 6,429,143 $ 16,883,688 $ 1,081,000 $ 904,569 Special Revenue Road Use Tax 1,231,229 2,556,888 - 2,394,800 325,000 1,068,317 Sales Tax 1,354,356 3,769,823 - 269,743 4,148,951 705,485 Community Development 24,946 100,000 - 176,000 - (51,054) Hotel/Motel 129,909 2,650 721,000 518,982 222,090 112,487 Bridge 11,896 9,000 - 9,000 - 11,896 Employee Benefits - 1,674,061 - - 1,674,061 - Downtown SSMID 2,239 63,783 - 63,800 - 2,222 Emergency Levy - 179,646 - - 179,646 - Equipment Replacement 6,459 18,000 - 18,250 - 6,209 Tax Increment 80,544 2,202,370 - 650 1,983,158 299,106 Debt Service 179,227 3,371,193 2,464,630 5,823,121 - 191,929 Trust & Agency 453,388 225,000 - 213,000 - 465,388 Capital Projects (1,178,244) 5,996,537 943,510 5,996,537 - (234,734) Enterprise Parking (253,133) 97,000 60,000 71,845 - (167,978) Golf Course (609,894) 509,000 100,000 506,480 - (507,374) Solid Waste Management (154,171) 1,647,900 - 1,321,186 176,550 (4,007) Sewer 7,571,110 7,134,175 - 7,520,470 1,137,612 6,047,203 RecPlex (752,921) 567,000 176,747 614,170 - (623,344) Water 3,320,580 3,380,000 - 3,380,000 - 3,320,580

Total Budgeted Funds $ 12,372,761 $ 44,988,899 $ 10,895,030 $ 45,781,722 $ 10,928,068 $ 11,546,899

Internal Service Property Maintenance $ (195,422) $ 459,800 $ 60,000 $ 455,200 $ 4,599 $ (135,421) Vehicle Maintenance - 940,586 - 918,223 22,363 - Insurance Reserve 62,678 350,000 - 350,000 - 62,678

Total Unbudgeted Funds $ (132,744) $ 1,750,386 $ 60,000 $ 1,723,423 $ 26,962 $ (72,743)

Total All Funds $ 12,240,017 $ 46,739,285 $ 10,955,030 $ 47,505,146 $ 10,955,030 $ 11,474,156 SUMMARY OF ALL FUNDS

ESTIMATED ESTIMATED BEGINNING ENDING BALANCE TRANSFERS TRANSFERS BALANCE July 1, 2014 REVENUES IN EXPENDITURES OUT June 30, 2015

General $ 904,569 $ 12,291,329 $ 6,293,347 $ 17,259,412 $ 1,032,000 $ 1,197,833 Special Revenue Road Use Tax 1,068,317 2,502,242 - 2,535,646 130,000 904,913 Sales Tax 705,485 3,928,314 - 222,250 3,687,732 723,817 Community Development (51,054) 600,000 - 600,000 - (51,054) Hotel/Motel 112,487 - 742,000 471,231 296,794 86,462 Bridge 11,896 9,000 - 9,000 - 11,896 Employee Benefits - 1,737,964 - - 1,737,964 - Downtown SSMID 2,222 62,980 - 63,000 - 2,202 Emergency Levy - 184,791 - - 184,791 - Equipment Replacement 6,209 18,000 - 18,000 - 6,209 Tax Increment 299,106 2,300,060 - - 2,016,623 582,543 Debt Service 191,929 3,441,704 2,624,353 5,929,068 - 328,918 Trust & Agency 465,388 225,000 - 323,000 - 367,388 Capital Projects (234,734) 2,531,250 403,255 2,895,255 - (195,484) Enterprise Parking (167,978) 81,320 60,000 77,258 - (103,916) Golf Course (507,374) 537,500 92,150 525,171 - (402,895) Solid Waste Management (4,007) 1,722,800 - 1,531,576 217,471 (30,254) Sewer 6,047,203 7,443,341 - 7,476,815 1,122,809 4,890,920 RecPlex (623,344) 598,650 178,849 635,410 - (481,255) Water 3,320,580 3,753,170 - 3,482,075 - 3,591,675

Total Budgeted Funds $ 11,546,899 $ 43,969,415 $ 10,393,954 $ 44,054,167 $ 10,426,184 $ 11,429,917

Internal Service Property Maintenance $ (135,421) $ 505,504 $ 60,000 $ 500,767 $ 4,737 $ (75,421) Vehicle Maintenance - 1,016,671 - 993,638 23,033 - Insurance Reserve 62,678 350,000 - 350,000 - 62,678

Total Unbudgeted Funds $ (72,743) $ 1,872,175 $ 60,000 $ 1,844,405 $ 27,770 $ (12,743)

Total All Funds $ 11,474,156 $ 45,841,590 $ 10,453,954 $ 45,898,572 $ 10,453,954 $ 11,417,174 City of Burlington Major Revenue Sources Fiscal Year 2014/2015 Budget

General Information

The City of Burlington budgeted operating revenues of $43,969,415 for 2014/2015 includes all budgeted revenues of the City.

Of the total 2014/2015 budgeted operating revenues, 67.4% is estimated to be received from six major revenue sources. This section of the budget includes the basis for the budget estimates for each of these six categories as well as relevant trends in these revenue sources.

2014/2015 Percent of Budget Total Property Taxes$ 13,062,784 29.7% Local Option Sales Tax 3,928,314 8.9% Road Use Taxes 2,502,242 5.7% Solid Waste 1,722,800 3.9% Sewer 7,443,341 16.9% Ambulance Charges 975,000 2.2% Other Revenues 14,334,934 32.6%

Total Operating Revenues$ 43,969,415 100.0%

Operating Revenues Budget 2014/2015

Property Taxes $13,062,784 30% Other Revenues 14,334,934 32% Local Option Sales Tax 3,928,314 9%

Ambulance Charges 975,000 Road Use Taxes 2% 2,502,242 Sewer 6% 7,443,341 Solid Waste 17% 1,722,800 4% Property Taxes FY 2014/2015 Budget $13,062,784

General Information

Property taxes comprise 29.7% of the City's operating revenues. The taxes in this category include both regular property taxes and property taxes from tax increment financing (TIF) districts. The City has a strong tax collection rate with the rate of collection of current year taxes generally over 99%.

Budgeted property tax revenue is determined based on taxable valuation of property and tax rates for various categories of taxes as provided for by the State of Iowa. Following are charts of taxable property valuations, tax rates and property taxes for the last four years, the estimated amounts for the current year and the budgeted amounts for 2014/2015. Relevant assumptions and comments are included for each of the charts.

Taxable Valuations

Taxable Valuation History

Budget 2014/2015 $655,234,528

Estimated 2013/2014 $648,441,736

Actual 2012/2013 $638,455,300

Actual 2011/2012 $610,625,618

Actual 2010/2011 $613,591,328

Actual 2009/2010 $601,132,093

$500,000,000 $550,000,000 $600,000,000 $650,000,000 $700,000,000

Taxable Valuation (Excluding TIF)

Taxable valuations are received from the County Auditor each year. Changes in taxable valuation occur due to new growth or improvements to existing properties, changes in property values by the County Assessor, changes in the State “rollback” factors for the different categories of property and other State-mandated valuation requirements. The rollback factor for residential property was set as 54.4002% for 2014/2015 compared to 52.8166% for 2013/2014. Commercial values were valued at 95% in 2014/2015 compared to 100% for 2013/2014. Taxable Valuations

Property Tax Rate History

Budget 2014/2015 $15.936

Estimated 2013/2014 $15.804

Actual 2012/2013 $15.057

Actual 2011/2012 $15.019

Actual 2010/2011 $15.019

Actual 2009/2010 $14.928

$12.500 $13.000 $13.500 $14.000 $14.500 $15.000 $15.500 $16.000

Rate Per $1,000 Valuation

The City's tax rate for 2014/2015 is comprised of six different categories as provided for by the State of Iowa. These include the General Fund, Transit, Tort Liability, Employee Benefits, Debt Service, and Levee Improvement levies.

Three of the tax categories are limited by State law to maximum rates per $1,000 of valuation. These maximums are $8.10 per $1,000 valuation for the General Fund, $.95 for Transit, and $.0675 for Levee Improvement. The City is at the maximum rate for the General Fund, but is less than the maximum for the Transit levy and Levee Improvement categories.

The other tax categories do not have limits per $1,000 of valuation. The Debt Service levy is the amount required for principal and interest on general obligation debt, the Employee Benefits levy is based on budgeted employee benefits in the General Fund, and the Tort Liability levy is based on estimated insurance costs.

The City's tax rate for 2014/2015 increased to $15.9363 per $1,000 of valuation, an increase of $.13. The debt service levy increased approximately $.10 and the special revenue levies increased approximately $.03. Property Tax Revenue

Property Taxes (Including Tax Increment Financing (TIF) Taxes)

Budget 2014/2015 $13,062,784

Estimated 2013/2014 $12,732,060

Actual 2012/2013 $12,023,094

Actual 2011/2012 $11,441,040 Regular Property Actual 2010/2011 $11,077,570 Taxes TIF District Taxes Actual 2009/2010 $10,739,414

$2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000

Property taxes estimated for 2014/2015 total $13,062,784, including $10,762,724 from regular property tax and $2,300,060 from tax increment financing (TIF) taxes. This is a 4% increase in regular property taxes and a 5.3% increase in total taxes including TIF taxes. Local Option Sales Tax FY 2014/2015 Budget $3,928,314

General Information

Voters in the City of Burlington first approved the 1% local option sales tax in 1994 for a five year period from October 1, 1994 through December 31, 1999. Proceeds from this tax were required by the referendum to be used 50% for property tax relief with the balance being used for the funding of an annually approved capital improvements plan, and the hiring and equipping of six additional police officers. In 1997, by special election the voters approved the extension of this tax through December 31, 2002 to coincide with the City's five year capital improvement plan and increase the hiring and equipping of the number of police officers to eight. In August 2002, voters approved an additional ten year extension to this tax through December 31, 2012 with 50% of the tax to be used for property tax relief and the balance to be used for the funding of an annually approved capital improvements plan including economic development and community protection. In 2012 voters approved an extension of this tax for a 10-year period through December 31, 2022 with 50% of the tax proceeds used for property tax relief. The remainder of the sales tax proceeds shall be used for public safety, capital improvements, capital equipment, debt obligations and economic development.

Basis of Local Option Tax Estimate

Each fiscal year the Iowa Department of Revenue and Finance makes estimated local option sales tax payments to the City. The following fiscal year, the City receives an additional payment which reconciles actual local option sales tax amounts to the estimates previously remitted to the City. The following chart shows the local option sales taxes earned by the City each fiscal year. These amounts include the reconciliation amounts received the following year.

Local Option Tax Revenue Trends

Local Option Sales Tax Revenue by Fiscal Year (*Including Reconciling Amounts Received in Succeeding Fiscal Year)

Budget 2014/2015 $3,928,314

Estimated 2013/2014 $3,769,823

Actual 2012/2013 $3,819,826

Actual 2011/2012 $4,103,077

Actual 2010/2011 $4,005,732

Actual 2009/2010 $3,691,986

Actual 2008/2009 $3,564,857

Actual 2007/2008 $3,671,507

Actual 2006/2007 $3,492,988

Actual 2005/2006 $3,207,906

Actual 2004/2005 $2,993,058

$500,000 $1,500,000 $2,500,000 $3,500,000 $4,500,000 Road Use Tax FY 2014/2015 Budget $2,502,142

General Information

The State of Iowa collects taxes on gasoline sales, vehicle license fees and weight taxes. A portion of the funds collected are distributed to cities as Road Use Taxes on a per capita formula basis.

Basis of Road Use Tax Estimate

The estimated per capita rate of distribution of the Road Use Tax is provided by the Iowa Department of Transportation based on current laws regarding specific revenue to and disbursement from the State’s Road Use Tax Fund.

Road Use Tax Revenue Trends

The first chart below shows actual Road Use Tax revenues for the previous four fiscal years and the estimated amounts for both the current year and 2014/2015. The second chart shows the actual and estimated per capita tax distribution rates for the same years. The per capita estimate is based on the current law regarding revenue to and disbursements from the State’s Road Use Tax fund. Any changes in the law could change the per capita amount to be distributed to cities.

Road Use Tax Revenue

Budget 2014/2015 $2,502,242

Estimated 2013/2014 $2,556,888

Actual 2012/2013 $2,493,855

Actual 2011/2012 $2,435,107

Actual 2010/2011 $2,477,595

Actual 2009/2010 $2,472,221

$2,100,000 $2,200,000 $2,300,000 $2,400,000 $2,500,000 $2,600,000 Road Use Taxes (Per Capita Basis)

Budget 2014/2015 $97.50

Estimated 2013/2014 $96.50

Actual 2012/2013 $94.00

Actual 2011/2012 $91.25

Actual 2010/2011 $89.50

Actual 2009/2010 $87.00

$80.00 $82.00 $84.00 $86.00 $88.00 $90.00 $92.00 $94.00 $96.00 $98.00 $100.00 Sewer Charges for Services FY 2014/2015 Budget $6,220,747

General Information

Sewer service charges of the City are accounted for in the Sewer enterprise fund. These charges include residential and commercial charges, industrial charges, collection and drainage charges, sewer connection fees and industrial sampling charges.

Basis of Revenue Estimates

Residential and commercial sewer usage remains fairly constant each year. The charts below reflect the sewer service charges for the last five fiscal years, the estimated amounts for 2013/2014 and the projections for 2014/2015. The sewer rates and storm waster charges for 2014/2015 are budgeted to increase by 5%.

Sewer Charges for Services Revenue Trends

Residential and Commercial Sewer Charges

Budget 2014/2015 $5,700,000

Estimated 2013/2014 $5,444,000

Actual 2012/2013 $4,987,918

Actual 2011/2012 $4,668,147

Actual 2010/2011 $4,347,816

Actual 2009/2010 $4,028,179

Actual 2008/2009 $3,641,267

$0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 Storm Water Charges

Budget 2014/2015 $520,747

Estimated 2013/2014 $495,950

Actual 2012/2013 $452,601

Actual 2011/2012 $453,274

Actual 2010/2011 $446,172

Actual 2009/2010 $455,758

Actual 2008/2009 $453,686

$200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 $550,000

Charges for Sewer Services - All Types

Budget 2014/2015 $6,220,747

Estimated 2013/2014 $5,939,950

Actual 2012/2013 $5,440,520

Actual 2011/2012 $5,121,421

Actual 2010/2011 $4,793,988 Residential and Commercial Sewer Charges Actual 2009/2010 $4,483,937 Storm Water Charges

Actual 2008/2009 $4,094,953

$500,000 $2,000,000 $3,500,000 $5,000,000 $6,500,000 $8,000,000 Solid Waste Charges for Services FY 2014/2015 Budget $1,722,700

General Information

The Solid Waste activity involves the pickup of solid waste by refuse trucks in the City of Burlington. Refuse at residential dwellings is collected once each week. Each residential customer is allowed one untagged container per week. Each additional container requires a tag, which can be purchased from a variety of retailers throughout the community. The City sells these tags for $1.95 and allows the retailer to establish their own price. The department collects recyclables every other wek. In addition, the City provides once a year, a spring cleanup, pickup of larger items such as old appliances, furniture, etc. Property owners may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of charge.

Basis of Revenue Estimates

The refuse collection rates in 2010/2011 were $11.10 for all residential customers. The rates were increased to $11.55 in 2011/2012. The rate increase was needed to fund the $2.00 per ton increase in landfill and tipping fees. The rates were increased to $12.10 on July 1, 2012 and increased to $13.00 on October 1, 2012. There were no fee increases for the 2013/2014 fiscal year. Rates will increase to $13.25 per month for the 2014/2015 fiscal year. The rate increase is needed to cover increased tipping fees/recycling costs as well as to cover debt service payments on vehicles purchased.

Refuse Collection Charges for Service Revenue Trends

Refuse Collection charges for service revenues for the last five years, the estimated revenues for 2013/2014 and the budgeted revenues for 2014/2015 are shown in the following chart. The second chart shows the refuse collection rates since July 1, 2008. Solid Waste Charges for Service Revenues

Budget 2014/2015 (7) $1,722,700

Estimated 2013/2014 (6) $1,647,400

Actual 2012/2013 (5) $1,589,031

Actual 2011/2012 (4) $1,458,564

Actual 2010/2011 (3) $1,406,356

Actual 2009/2010 (2) $1,286,711

Actual 2008/2009 (1) $1,225,555

$‐ $500,000 $1,000,000 $1,500,000 $2,000,000

1 Rates were increased by $.25 for 2008/2009. 2 Rates were increased by $.50 for 2009/2010. 3 Rates were increased by $1.10 for 2010/2011. 4 Rates were increased by $.45 for 2011/2012. 5 Rates were increased by $.65 effective July 1, 2012. Rates were increased $.90 effective October 1, 2012. 6 No rate increase for 2013/2014. 7 Rate increase of $.25 for 2014/2015.

Refuse Collection Rate History (Rates Per Month)

$14.00 $13.00 $13.25 $12.10 $11.45 $12.00 $11.10 $10.00 $10.00 $9.50

$8.00

$6.00

$4.00

$2.00

$0.00 7/1/2008 7/1/2009 7/1/2010 7/1/2011 7/1/2012 7/1/2013 7/1/2014 Ambulance Charges for Services FY 2014/2015 Budget $975,000

General Information

In the 1980's, Burlington was one of the first two fire departments in Iowa to offer Paramedic service. Today, the City of Burlington operates five modular ambulances. The City currently provides advanced Emergency Medical Services (EMS) for the city and two thirds of Des Moines County. EMS coverage includes emergency transfers to hospitals within a 150 mile radius.

Basis of Revenue Estimate

Historically, ambulance rates have been tiered based on level of service. The tiered rates have been reviewed yearly and have been adjusted to cover the costs of providing the service. January 1, 2013, the City adopted a resolution that will automatically adjust service rates annually to follow the annually published Blue Cross/Blue Shield Maximum Allowable Fee (MAF) for Iowa of the 1.7 multiplier of Medicare Maximum Allowable Fee as published annually, whichever is greater. Medicaid customer fee schedule will follow the Iowa Medicaid Schedule as published annually.

Ambulance Charges for Services Revenue Trends

Ambulance Revenues

Budget 2014/2015 $975,000

Estimated 2013/2014 $950,000

Actual 2012/2013 $906,376

Actual 2011/2012 $930,273

Actual 2010/2011 $921,543

Actual 2009/2010 $1,049,743

Actual 2008/2009 $904,004

$0 $250,000 $500,000 $750,000 $1,000,000 $1,250,000 COMPARISON OF REVENUES BY FUND

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

General $ 11,402,485 $ 11,445,513 $ 11,892,586 $ 11,484,873 $ 12,291,329 Special Revenue Road Use Tax 2,435,107 2,493,955 2,467,029 2,556,888 2,502,242 Sales Tax 4,108,135 3,819,826 4,331,824 3,769,823 3,928,314 Community Development - 106,291 - 100,000 600,000 Hotel/Motel 78 - - 2,650 - Bridge 13,357 13,845 9,000 9,000 9,000 Employee Benefits 1,474,519 1,649,160 1,674,061 1,674,061 1,737,964 Downtown SSMID 63,528 64,446 63,783 63,783 62,980 Emergency Levy 169,526 177,015 179,646 179,646 184,791 Equipment Replacement 23,086 15,858 18,000 18,000 18,000 Tax Increment 3,569,333 2,882,253 2,389,554 2,202,370 2,300,060 Debt Service 7,070,382 13,692,981 3,259,879 3,371,193 3,441,704 Trust & Agency 216,551 335,226 225,000 225,000 225,000 Capital Projects 14,868,512 1,838,556 9,874,588 5,996,537 2,531,250 Enterprise Parking 57,649 76,287 97,000 97,000 81,320 Golf Course 497,480 452,432 509,000 509,000 537,500 Solid Waste 1,460,237 1,589,156 1,765,500 1,647,900 1,722,800 Sewer 5,217,902 11,012,449 6,034,007 7,134,175 7,443,341 Rec Plex 544,890 547,037 567,000 567,000 598,650 Water 4,676,765 3,840,101 3,380,000 3,380,000 3,753,170

Total Budgeted Funds $ 57,869,523 $ 56,052,386 $ 48,737,457 $ 44,988,899 $ 43,969,415

Internal Service Property Maintenance 443,129 438,845 482,149 459,800 505,504 Vehicle Maintenance 980,289 1,005,504 1,018,952 940,586 1,016,671 Insurance Reserve 46,578 349,784 350,000 350,000 350,000

Total Unbudgeted Funds $ 1,469,996 $ 1,794,133 $ 1,851,101 $ 1,750,386 $ 1,872,175

Total All Funds $ 59,339,519 $ 57,846,519 $ 50,588,558 $ 46,739,285 $ 45,841,590 SUMMARY REVENUE BY FUND

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED GENERAL FUND

Public Safety Property Taxes $ 5,743,554 $ 6,079,172 $ 6,054,815 $ 6,054,815 $ 6,118,360 Non-Property Taxes 1,453,812 1,347,224 1,400,999 1,350,889 1,381,217 Licenses, Permits, & Fees 659,186 746,248 733,857 718,100 724,250 Intergovernmental 1,381,906 1,265,377 1,329,304 1,358,419 1,622,388 Charges for Services 1,483,364 1,434,049 1,798,920 1,494,300 1,695,160 Fines & Forfeitures 155,293 163,750 159,650 165,000 163,000 Use of Money & Property 145,459 219,529 262,121 157,050 191,324 Miscellaneous 379,911 190,164 152,920 186,300 395,630

TOTAL GENERAL FUND $11,402,485 $ 11,445,513 $11,892,586 $ 11,484,873 $ 12,291,329

SPECIAL REVENUE

ROAD USE TAX Public Works Intergovernmental $ 2,435,107 $ 2,493,855 $ 2,466,926 $ 2,556,888 $ 2,502,142 Miscellaneous - 100 103 - 100 TOTAL ROAD USE TAX $ 2,435,107 $ 2,493,955 $ 2,467,029 $ 2,556,888 $ 2,502,242

SALES TAX FUND Community Development Non-Property Taxes $ 4,103,077 $ 3,819,826 $ 4,331,824 $ 3,769,823 $ 3,928,314 Use of Money & Property 5,058 - - - - TOTAL SALES TAX FUND $ 4,108,135 $ 3,819,826 $ 4,331,824 $ 3,769,823 $ 3,928,314

COMMUNITY DEVELOPMENT FUND Intergovernmental $ - $ 106,291 $ - $ 100,000 $ 400,000 Miscellaneous - - - - 200,000 TOTAL COMMUNITY DEVELOPMENT $ - $ 106,291 $ - $ 100,000 $ 600,000

HOTEL MOTEL TAX FUND Culture & Recreation Miscellaneous $ - $ - $ - $ 2,650 $ - Use of Money & Property 78 - - - - TOTAL HOTEL/MOTEL TAX $ 78 $ - $ - $ 2,650 $ -

BRIDGE REVENUE FUND Public Works Use of Money & Property $ 12 $ - $ - $ - $ - Charges for Services 9,945 10,845 6,000 6,000 6,000 Miscellaneous 3,400 3,000 3,000 3,000 3,000 TOTAL BRIDGE REVENUE $ 13,357 $ 13,845 $ 9,000 $ 9,000 $ 9,000 SUMMARY OF REVENUE BY FUND (CONTINUED)

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED EMPLOYEE BENEFITS Employee Benefits Property Taxes $ 1,415,571 $ 1,605,903 $ 1,631,408 $ 1,631,408 $ 1,663,864 Non-Property Taxes 58,447 43,257 42,553 42,553 45,486 Intergovernmental - - - - 28,614 Use of Money & Property 501 - 100 100 - TOTAL EMPLOYEE BENEFITS $ 1,474,519 $ 1,649,160 $ 1,674,061 $ 1,674,061 $ 1,737,964

DOWNTOWN SSMID DISTRICT Community Development Property Taxes $ 63,528 $ 64,446 $ 63,783 $ 63,783 $ 59,831 Intergovernmental - - - - 3,149 TOTAL DOWNTOWN SSMID DISTRICT $ 63,528 $ 64,446 $ 63,783 $ 63,783 $ 62,980

EMERGENCY FUND Public Works Property Taxes $ 162,803 $ 172,373 $ 175,079 $ 175,079 $ 176,913 Non-Property Taxes 6,723 4,642 4,567 4,567 4,836 Intergovernmental - - - - 3,042 TOTAL EMERGENCY REVENUE $ 169,526 $ 177,015 $ 179,646 $ 179,646 $ 184,791

EQUIPMENT REPLACEMENT General Government Miscellaneous $ 23,043 $ 15,858 $ 18,000 $ 18,000 $ 18,000 Use of Money & Property 43 - - - - TOTAL EQUIPMENT REPLACEMENT $ 23,086 $ 15,858 $ 18,000 $ 18,000 $ 18,000

TAX INCREMENT FUND Community Development Tax Increment $ 2,153,101 $ 2,182,253 $ 2,389,554 $ 2,182,370 $ 2,300,060 Miscellaneous - - - 20,000 - Other Financing Sources 1,416,232 700,000 - - - TOTAL TAX INCREMENT $ 3,569,333 $ 2,882,253 $ 2,389,554 $ 2,202,370 $ 2,300,060

FRANCHISE FEE Public Safety Non-Property Taxes $ - $ - $ 600,000 $ - $ -

DEBT SERVICE

Debt Service Fund Property Taxes $ 1,902,483 $ 1,918,947 $ 2,624,605 $ 2,624,605 $ 2,743,756 Intergovernmental - 31,170 42,380 153,694 99,938 Use of Money & Property 8,070 - 500 500 - Other Financing Sources 4,451,040 11,049,395 - - - Miscellaneous 636,875 646,061 530,000 530,000 530,000 Non-Property Taxes 71,914 47,408 62,394 62,394 68,010 TOTAL DEBT SERVICE $ 7,070,382 $ 13,692,981 $ 3,259,879 $ 3,371,193 $ 3,441,704 SUMMARY OF REVENUE BY FUND (CONTINUED)

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED TRUST & AGENCY

Trust & Agency Use of Money & Property $ 2,574 $ 1,425 $ - $ 1,200 $ 500 Miscellaneous 213,977 333,801 225,000 223,800 224,500 TOTAL TRUST & AGENCY $ 216,551 $ 335,226 $ 225,000 $ 225,000 $ 225,000

CAPITAL PROJECTS

Capital Projects Intergovernmental $ 875,972 $ 1,071,612 $ 2,343,000 $ 2,308,000 $ 971,000 Use of Money & Property 22,345 - - - - Miscellaneous 277,753 766,944 174,000 174,000 41,000 Other Financing Sources 13,692,442 - 7,357,588 3,514,537 1,519,250 TOTAL CAPITAL PROJECTS $ 14,868,512 $ 1,838,556 $ 9,874,588 $ 5,996,537 $ 2,531,250

ENTERPRISE

PARKING Business Type Activities Charges for Services $ 37,376 $ 47,249 $ 57,000 $ 57,000 $ 51,320 Fines & Forfeitures 20,273 29,038 40,000 40,000 30,000 TOTAL PARKING REVENUE $ 57,649 $ 76,287 $ 97,000 $ 97,000 $ 81,320

GOLF COURSE FUND Business Type Activities Charges for Services $ 504,309 $ 446,222 $ 506,000 $ 506,000 $ 534,500 Miscellaneous (6,829) 6,209 3,000 3,000 3,000 TOTAL GOLF COURSE FUND $ 497,480 $ 452,432 $ 509,000 $ 509,000 $ 537,500

SOLID WASTE MANAGEMENT Business Type Activities Charges for Services $ 1,458,564 $ 1,589,031 $ 1,765,000 $ 1,647,400 $ 1,722,700 Miscellaneous 1,673 125 500 500 100 TOTAL SOLID WASTE MANAGEMENT $ 1,460,237 $ 1,589,156 $ 1,765,500 $ 1,647,900 $ 1,722,800

SEWER REVENUE FUND Business Type Activities Licenses, Permits, & Fees $ 8,000 $ - $ - $ - $ - Charges for Services 5,121,421 5,440,520 5,949,950 5,939,950 6,220,747 Use of Money & Property 8,865 23,367 10,000 20,000 24,000 Miscellaneous 79,616 73,358 74,057 224,225 66,594 Other Financing Sources - 5,475,204 - 950,000 1,132,000 TOTAL SEWER REVENUE $ 5,217,902 $ 11,012,449 $ 6,034,007 $ 7,134,175 $ 7,443,341

REC PLEX Business Type Activities Charges for Services $ 544,890 $ 547,037 $ 567,000 $ 567,000 $ 598,650 SUMMARY OF REVENUE BY FUND (CONTINUED)

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED WATERWORKS Business Type Activities Charges for Services $ 4,673,231 $ 3,836,610 $ 3,380,000 $ 3,380,000 $ 3,753,170 Miscellaneous 3,534 3,491 - - - TOTAL WATERWORKS $ 4,676,765 $ 3,840,101 $ 3,380,000 $ 3,380,000 $ 3,753,170

TOTAL BUDGETED FUNDS $ 57,869,523 $ 56,052,386 $ 49,337,457 $ 44,988,899 $ 43,969,415

INTERNAL SERVICE FUNDS

PROPERTY MAINTENANCE Internal Service Fund Charges for Services $ 443,129 $ 438,845 $ 482,149 $ 459,800 $ 505,504 TOTAL PROPERTY $ 443,129 $ 438,845 $ 482,149 $ 459,800 $ 505,504

VEHICLE MAINTENANCE Internal Service Fund Charges for Services $ 980,289 $ 1,005,504 $ 1,018,952 $ 940,586 $ 1,016,671 TOTAL VEHICLE $ 980,289 $ 1,005,504 $ 1,018,952 $ 940,586 $ 1,016,671

INSURANCE RESERVE Internal Service Fund Miscellaneous $ 46,578 $ 349,784 $ 350,000 $ 350,000 $ 350,000 TOTAL INSURANCE RESERVE $ 46,578 $ 349,784 $ 350,000 $ 350,000 $ 350,000

TOTAL UNBUDGETED FUNDS $ 1,469,996 $ 1,794,133 $ 1,851,101 $ 1,750,386 $ 1,872,175

TOTAL ALL FUNDS $ 59,339,519 $ 57,846,519 $ 51,188,558 $ 46,739,285 $ 45,841,590 Operating Revenues By Source Budget 2014/2015 $43,969,415 Other Financing Miscellaneous Sources $1,481,924 $2,651,250 Fines & Forfeitures 3% 6% $193,000 0%

Use of Money & Property Taxes Property $10,762,724 $215,824 25% 1%

Tax Increment Charges for Services $2,300,060 $14,582,247 5% 33% Non-Property Taxes $5,427,863 12% Licenses, Permits, & Fees Intergovernmental $724,250 $5,630,273 2% 13%

Operating Revenues By Source Budget 2013/2014 $49,337,457

Miscellaneous $1,180,580 Other 2% Financing Sources Property Taxes Fines & Forfeitures $7,357,588 $10,549,690 $199,650 15% 21% 0% Tax Increment Use of Money & $2,389,554 Property 5% $272,721 Charges for Services 1% Non-Property Taxes $14,029,870 $6,442,337 28% 13% Licenses, Permits, & Fees $733,857 2% Intergovernmental $6,181,610 13% COMPARISON OF EXPENDITURES BY FUND

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

General $ 16,622,036 $ 16,649,079 $ 17,137,958 $ 16,883,688 $ 17,259,412 Special Revenue Road Use Tax 1,917,136 1,888,390 2,278,316 2,394,800 2,535,646 Sales Tax 184,634 581,493 377,743 269,743 222,250 Community Development - 81,345 - 176,000 600,000 Hotel/Motel 503,016 458,019 567,140 518,982 471,231 Bridge 13,412 12,512 9,000 9,000 9,000 Downtown SSMID 65,286 62,833 63,800 63,800 63,000 Emergency Levy - - - - - Equipment Replacement 22,617 22,976 18,000 18,250 18,000 Tax Increment 16,000 - - 650 - Debt Service 8,656,480 15,363,835 6,064,518 5,823,121 5,929,068 Trust & Agency 322,100 211,427 213,000 213,000 323,000 Capital Projects 8,503,194 3,978,245 7,175,113 5,996,537 2,895,255 Enterprise Parking 72,500 61,758 75,950 71,845 77,258 Golf Course 472,622 407,404 481,780 506,480 525,171 Solid Waste 1,489,663 1,337,836 1,606,130 1,321,186 1,531,576 Sewer 3,927,149 11,934,596 9,865,940 7,520,470 7,476,815 Rec Plex 571,312 604,837 599,470 614,170 635,410 Water 3,532,912 3,647,083 3,380,000 3,380,000 3,482,075

Total Budgeted Funds $ 46,892,070 $ 57,303,668 $ 49,913,858 $ 45,781,722 $ 44,054,167

Internal Service Property Maintenance $ 433,277 $ 436,542 $ 477,550 $ 455,200 $ 500,767 Vehicle Maintenance 931,429 983,580 996,590 918,223 993,638 Insurance Reserve 135,808 287,106 350,000 350,000 350,000

Total Unbudgeted Funds $ 1,500,514 $ 1,707,228 $ 1,824,140 $ 1,723,423 $ 1,844,405

Total All Funds $ 48,392,583 $ 59,010,896 $ 51,737,998 $ 47,505,146 $ 45,898,572 Operating Expenditures By Fund Budget 2014/2015

$44,054,167 Other Funds Capital Projects $323,000 $2,895,255 1% 7%

Debt Service Fund $5,929,068 13% Special Revenue Funds General Fund $3,919,127 $17,259,412 9% 39%

Enterprise Funds $13,728,305 31%

Operating Expenditures By Fund Budget 2013/2014 $49,913,858 Other Funds $213,000 1%

Capital Projects $7,175,113 14% General Fund Debt Service $17,137,958 Fund 34% $6,064,518 12%

Special Revenue Funds $3,313,999 7% Enterprise Funds $16,009,270 32% COMPARISON OF EXPENDITURES BY PROGRAM

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Public Safety $ 9,995,938 $ 10,044,195 $ 10,449,499 $ 10,462,982 $ 10,720,710

Public Works 3,851,731 3,876,074 4,247,087 4,260,429 4,508,203

Health and Social Services 490 977 2,050 1,000 2,125

Culture and Recreation 3,958,586 3,645,173 3,833,338 3,681,497 3,708,500

Community & Economic Development 453,154 930,377 664,263 732,648 1,129,225

General Government 1,406,300 1,471,278 1,468,720 1,409,357 1,432,776

Debt Service 8,656,480 15,363,835 6,064,518 5,823,121 5,929,068

Business Type Activities 10,066,158 17,993,514 16,009,270 13,414,151 13,728,305

Capital Projects 8,503,194 3,978,245 7,175,113 5,996,537 2,895,255

Total Budgeted Funds $ 46,892,033 $ 57,303,668 $ 49,913,858 $ 45,781,722 $ 44,054,167

Internal Service Funds

Vehicle Maintenance 931,429 983,580 996,590 918,223 993,638

Property Maintenance 433,277 436,542 477,550 455,200 500,767

Insurance Reserve 135,808 287,106 350,000 350,000 350,000

Total Unbudgeted Funds $ 1,500,514 $ 1,707,228 $ 1,824,140 $ 1,723,423 $ 1,844,405

Total All Funds $ 48,392,546 $ 59,010,896 $ 51,737,998 $ 47,505,146 $ 45,898,572 Operating Expenditures By Program Budget 2014/2015 $44,054,167

Public Safety Business Type $10,720,710 $13,728,305 24% 31%

Public Works $4,508,203 10%

Capital Projects Debt Service $2,895,255 $5,929,068 7% Culture and Recreation 14% $3,708,500 Community & Economic 8% General Government Development $1,432,776 $1,131,350 3% 3%

Operating Expenditures By Program Budget 2013/2014 $49,913,858

Public Safety $10,449,499 Business Type 21% $16,009,270 32% Public Works $4,247,087 9%

Culture and Recreation $3,833,338 8% Capital Projects Community & Economic $7,175,113 Development 14% Debt Service $666,313 $6,064,518 1% 12% General Government $1,468,720 3% COMPARISON OF EXPENDITURES BY TYPE

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personal Services $ 16,741,552 $ 16,998,823 $ 17,552,590 $ 17,071,443 $ 17,577,997

Contractual Services 9,138,219 9,700,832 10,782,420 10,452,631 11,246,280

Commodities 2,127,611 2,122,174 2,596,562 2,326,172 2,274,056

Capital Outlay 9,024,148 6,671,254 11,282,777 8,737,099 5,511,226

Debt Service 9,860,503 21,810,584 7,699,509 7,194,377 7,444,608

Total Budgeted Funds $ 46,892,033 $ 57,303,667 $ 49,913,858 $ 45,781,722 $ 44,054,167 Operating Expenditures By Type Budget 2014/2015 $44,054,167

Debt Service $7,444,608 17%

Personnel Services $17,577,997 Capital Outlay 40% $5,511,226 12%

Commodities Contractual Services $2,274,056 $11,246,280 5% 26%

Operating Expenditures By Type Budget 2013/2014 $49,913,858

Debt Service $7,699,509 15%

Personnel Services $17,552,590 35% Capital Outlay $11,282,777 23%

Contractual Services $10,782,420 22% Commodities $2,596,562 5% SUMMARY OF EXPENDITURES BY ACTIVITY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED GENERAL FUND Public Safety Fire Administration 1101 $ 298,632 $ 383,334 $ 430,565 $ 438,277 $ 359,003 Fire Control 1102 3,017,611 2,511,938 2,433,545 2,474,945 2,500,062 Fire Prevention 1103 110,683 114,206 117,290 118,796 120,611 Disaster Control 1104 1,332 1,342 1,400 1,400 1,400 Hazardous Materials 1106 264,488 304,997 352,570 359,810 336,091 Airport Fire Control 1107 13,698 1,432 15,950 11,350 15,400 Ambulance 1108 677,432 1,114,639 1,212,457 1,218,807 1,282,686 Law Enforcement 1201 838,144 665,562 677,360 672,760 689,886 Patrol 1203 3,413,764 3,631,693 3,824,946 3,763,125 3,884,867 Communications 1205 673,051 657,682 725,810 694,470 722,609 Crime Prevention 1206 6,386 5,027 6,750 6,750 5,500 Security Guard 1207 35,375 31,312 35,000 35,000 38,000 Animal Control 1208 104,564 95,432 99,376 105,600 109,081 Special Investigations 1209 136,986 126,616 117,205 118,567 117,193 Traffic Safety Grant 1210 21,270 24,455 18,500 18,500 12,400 Building Code 1301 382,522 374,529 380,775 424,825 525,921 Health & Social Services Human Rights Com 1702 490 977 1,000 1,000 1,075 Potter's Field 1703 - - 1,050 - 1,050 Culture & Recreation Auditorium 1501 378,202 369,691 398,128 410,300 546,502 Welcome Center 1505 24 - 100 - - Library 1511 1,526,280 1,532,985 1,497,975 1,299,175 1,242,006 Park M & O 1601 614,339 506,498 542,235 551,790 481,544 Park Swimming Pool 1603 77,692 67,976 81,250 81,300 84,158 Recreation Activities 1604 120,542 119,269 100,150 77,365 72,433 Youth Center 1605 33 - - - - Municipal Band 1606 12,634 - - - - Riverfront/Port of Burlington 1607 137,717 84,145 144,950 93,600 114,550 Forestry M & O 1602 261,015 288,838 281,560 429,735 366,126 Senior Center 1612 5,026 6,326 6,850 6,250 6,950 Public Works Public Works Admin 1801 262,746 276,499 229,315 212,965 177,239 Engineering 1802 454,523 470,382 485,495 464,105 489,347 Public Works Bldg. 1803 119,381 145,113 140,600 121,100 121,700 Transit Operation 1821 931,541 928,210 943,332 889,760 1,004,948 Depot 1825 23,121 21,661 23,800 32,485 31,550 Airport 1829 129,873 133,307 137,229 136,214 138,773 Community & Economic Dev Planning & Zoning 1401 187,234 204,706 222,720 222,455 243,975 General Government Executive Administration 1901 218,832 189,654 198,320 188,260 191,157 City Council 1903 56,349 49,918 62,250 51,650 56,767 Personnel 1911 164,775 143,082 114,410 67,385 48,849 SUMMARY OF EXPENDITURES BY ACTIVITY (CONTINUED)

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED Legal 1931 $ 149,426 $ 167,418 $ 147,650 $ 160,000 $ 135,000 City Clerk 1941 158,927 150,923 161,360 164,507 153,567 Finance Administration 1951 96,405 109,382 114,190 116,610 119,885 Accounting 1952 194,895 278,825 284,030 273,875 279,167 Computer Operations 1955 177,636 182,219 196,710 187,270 194,157 Insurance 1971 106,963 112,885 111,200 118,350 123,112 City Hall 1981 59,476 63,995 60,600 63,200 70,250 General Government Cont 1991 - - - - 42,865

TOTAL GENERAL $ 16,622,036 $ 16,649,079 $ 17,137,958 $ 16,883,688 $ 17,259,412

SPECIAL REVENUE ROAD USE TAX Public Works Street M & O 2101 $ 1,334,135 $ 1,203,490 $ 1,454,106 $ 1,571,050 $ 1,700,510 Snow Removal 2104 71,039 160,001 286,960 286,960 296,886 Traf Sign/Public Light 2107 511,962 524,898 537,250 536,790 538,250

TOTAL ROAD USE TAX $ 1,917,136 $ 1,888,390 $ 2,278,316 $ 2,394,800 $ 2,535,646

SALES TAX Community & Economic Dev 2201 $ 184,634 $ 581,493 $ 377,743 $ 269,743 $ 222,250

COMMUNITY DEVELOPMENT Community & Economic Dev Owner Occupied Rehabilitation 2301 $ - $ 68,371 $ - $ 150,000 $ - Downtown Façade 2302 - 12,974 - 26,000 600,000 TOTAL COMMUNITY DEVELOPMENT $ - $ 81,345 $ - $ 176,000 $ 600,000

HOTEL/MOTEL TAX Culture & Recreation 2401 $ 503,016 $ 458,019 $ 567,140 $ 518,982 $ 471,231

BRIDGE FUND Public Works 2601 $ 13,412 $ 12,512 $ 9,000 $ 9,000 $ 9,000

DOWNTOWN SSMID Community & Economic Dev 2801 $ 65,286 $ 62,833 $ 63,800 $ 63,800 $ 63,000

EMERGENCY LEVY FUND Public Works 2901 $ - $ - $ - $ - $ -

EQUIPMENT REPLACE General Government 2111 $ 22,617 $ 22,976 $ 18,000 $ 18,250 $ 18,000

TAX INCREMENT Community & Economic Dev $ 16,000 $ - $ - $ 650 $ -

DEBT SERVICE DEBT SERVICE FUND Debt Service 3*** $ 8,656,480 $ 15,363,835 $ 6,064,518 $ 5,823,121 $ 5,929,068 SUMMARY OF EXPENDITURES BY ACTIVITY (CONTINUED)

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED TRUST & AGENCY TRUST & AGENCY Culture & Recreation 4*** $ 322,100 $ 211,427 $ 213,000 $ 213,000 $ 323,000 CAPITAL PROJECTS CAPITAL PROJECTS Capital Projects 7*** $ 8,503,194 $ 3,978,245 $ 7,175,113 $ 5,996,537 $ 2,895,255 ENTERPRISE PARKING Business Type Activities Parking Enforcement 5101 $ 42,870 $ 37,105 $ 44,075 $ 39,970 $ 44,546 Parking Maintenance 5102 29,630 24,653 31,875 31,875 32,712 TOTAL PARKING FUND $ 72,500 $ 61,758 $ 75,950 $ 71,845 $ 77,258

FLINT HILLS GOLF Business Type Activities 5201 $ 472,622 $ 407,404 $ 481,780 $ 506,480 $ 525,171

SOLID WASTE MGT Business Type Activities 5301 $ 1,489,663 $ 1,337,836 $ 1,606,130 $ 1,321,186 $ 1,531,576

SEWER FUND Business Type Activities Wastewater Treatment Facility Admin 5401 $ 249,950 $ 245,192 $ 262,090 $ 260,490 $ 265,709 WWTF M & O 5402 1,938,569 1,933,199 2,371,965 2,267,355 2,264,853 Sanitary Sewer Main 5411 534,607 690,184 856,800 794,550 829,313 Wastewater Treatment Facility 5450 - 1,679,981 - - 517,400 Cascade Sewer Seperation 5451 - 931,947 3,654,997 1,861,819 952,000 MASL Seperation 5452 - 7,344 874,097 965,000 880,000 Sewer Upgrades 5453 - - 211,000 - 252,000 Sewer Revenue Bonds 543* 1,204,023 6,446,749 1,634,991 1,371,256 1,515,540 TOTAL SEWER $ 3,927,149 $ 11,934,596 $ 9,865,940 $ 7,520,470 $ 7,476,815

REC PLEX Business Type Activities 5601 $ 571,312 $ 604,837 $ 599,470 $ 614,170 $ 635,410

WATER FUND Business Type Activities 5901 $ 3,532,912 $ 3,647,083 $ 3,380,000 $ 3,380,000 $ 3,482,075 TOTAL BUDGETED FUNDS $ 46,892,070 $ 57,303,668 $ 49,913,858 $ 45,781,722 $ 44,054,167

VEHICLE MAINTENANCE Internal Service Fund 6201 $ 931,429 $ 983,580 $ 996,590 $ 918,223 $ 993,638

PROPERTY MAINTENANCE Internal Service Fund 6101 $ 433,277 $ 436,542 $ 477,550 $ 455,200 $ 500,767

INSURANCE RESERVE Internal Service Fund 6601 $ 135,808 $ 287,106 $ 350,000 $ 350,000 $ 350,000 TOTAL UNBUDGETED FUNDS $ 1,500,514 $ 1,707,228 $ 1,824,140 $ 1,723,423 $ 1,844,405

TOTAL ALL FUNDS $ 48,392,583 $ 59,010,896 $ 51,737,998 $ 47,505,146 $ 45,898,572 COMPARISON PROPERTY TAX ASKING

FY 2012-13 BUDGET FY 2013-14 ADOPTED FY 2014-15 ADOPTED

Assessed Property Valuation 638,455,300 648,441,736 655,234,528

Amount of Tax Tax Rate Amount of Tax Tax Rate Amount of Tax Tax Rate Property Tax Levies Askings Per $1,000 Askings Per $1,000 Askings Per $1,000

General Fund (8.l0) $5,171,488 $8.10000 $5,252,378 $8.10000 $5,307,400 $8.10000

Public Transit Levies $261,933 $0.41026 $146,185 $0.22544 $147,821 $0.22560

Tort Liability Levy $253,799 $0.39752 $257,769 $0.39752 $260,659 $0.39781

Library Levy $172,383 $0.27000 $175,079 $0.27000 $176,913 $0.27000

Fire & Police Pension $929,444 $1.45577 $943,970 $1.45575 $954,559 $1.45682

Other Employee Benefits $676,839 $1.06012 $687,440 $1.06014 $709,305 $1.08252

Civic Center Auditorium $86,191 $0.13500 $87,540 $0.13500 $88,457 $0.13500

Debt Service $1,919,028 $2.75733 $2,624,605 $3.68913 $2,743,756 $3.79713

Airport Authority $128,515 $0.20129 $130,525 $0.20129 $131,990 $0.20144

Emergency Levy $172,383 $0.27000 $175,079 $0.27000 $176,913 $0.27000

TOTAL $9,772,003 $15.05729 $10,480,570 $15.80427 $10,702,893 $15.93632

Ag Land $5,424 $3.00375 $5,339 $3.00375 $5,120 $3.00375

* Remaining employee benefits cost of $3,720,880 are being paid with sales tax revenue resulting in property tax reduction of $4.58755 per $1,000 valuation How We Compare to Other Cities - All Iowa cities with populations over 20,000

FY 13/14 Taxable Value for Taxable Value FY13/14 Total General Fund Census FY 13/14 per Capita Levy Levy Urbandale 39,463 $2,358,943,270 $59,776 $9.57 $7.17 Ames 58,965 2,325,969,651 39,447 10.86 5.86 Dubuque 57,637 2,171,073,899 37,668 11.03 8.10 Cedar Falls 39,260 1,629,962,871 41,517 12.02 8.10 Ankeny 45,582 2,139,253,981 46,932 12.03 7.03 West Des Moines 56,609 3,923,658,149 69,312 12.05 8.10 Bettendorf 33,217 1,858,056,843 55,937 12.55 7.55 Mason City 28,079 1,028,010,629 36,611 13.02 8.10 Marion 34,768 1,314,492,871 37,808 13.16 8.10 Marshalltown 27,552 792,082,888 28,749 14.18 8.10 Cedar Rapids 126,326 5,753,190,892 45,542 15.22 8.10 Muscatine 22,886 798,621,557 34,896 15.67 8.10 Burlington 25,663 665,354,977 25,927 15.80 8.10 Sioux City 82,684 2,274,551,959 27,509 16.25 8.10 Clinton 23,885 1,006,496,025 42,139 16.71 8.10 Davenport 99,685 4,012,995,573 40,257 16.78 8.10 Iowa City 67,862 3,020,306,824 44,507 16.81 8.10 Des Moines 203,433 6,595,509,088 32,421 16.92 8.10 Waterloo 68,406 2,343,242,271 34,255 17.49 8.10 Council Bluffs 62,230 2,382,385,522 38,284 17.75 8.10 Ottumwa 25,023 630,134,013 25,182 20.3 8.10 Fort Dodge 25,208 635,858,551 25,224 20.82 8.10 Average of 22 Cities 57,019 $2,257,279,650 $39,541 $14.86 $7.88

* Source: Iowa Department of Management - Local Budget Division City of Burlington Organizational Chart

Citizens of Burlington, Iowa

Burlington City Council

City City Manager Citizen Clerk Comm./Boards

Human Public Fire Finance Resources Works Department Department

Intra- Info. Sewers Vehicle Property Dept. Services Maint. Maint. HazMat Ambulance Fire Fire Courier Dept. Dept. Control Prevent

Transit Streets Auditorium Dept. Dept.

Development/ Police Wastewater Parks Dept. Department Department

Code Planning RecPlex Recreation Parks Forestry Records Patrol Invest. Wastewater Solid Inspect. & Zoning Dept. Dept. Dept. Dept. Division Plant Waste

Communications Special Animal Parking Youth Swimming F.H. Dept. Grants Control Dept. Center Pool Golf Course DEPARTMENT: FIRE

ACTIVITIES: ADMINISTRATION HAZ MAT FIRE CONTROL AMBULANCE FIRE PREVENTION AIRPORT FIRE CONTROL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 3,946,364 $ 4,052,413 $ 4,133,185 $ 4,198,703 $ 4,184,861 Contractual 321,230 216,433 269,785 265,775 274,292 Commodities 116,282 119,875 150,807 148,907 156,100 Capital Outlay - 43,166 10,000 10,000 -

TOTAL $ 4,383,876 $ 4,431,887 $ 4,563,777 $ 4,623,385 $ 4,615,253

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Fire Chief 1 1 1 1 1 Deputy Fire Chief 2 2 1.5 1 1 Fire Marshall 1 1 1 1 1 Aministrative Assistant/Billing 1 1 1 1 1 Battalion Chief 3 2 3 3 3 Captain 6 6 6 6 6 Firefighter 33 31 30 30 30

TOTAL 47 44 43.5 43 43 DEPARTMENT: POLICE

ACTIVITIES: ADMINISTRATION/RECORDS CRIME PREVENTION PATROL/INVESTIGATIONS ANIMAL CONTROL SECURITY GUARD PARKING ENFORCEMENT NARCOTICS TASK FORCE COMMUNICATIONS OPERATIONS

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 4,549,723 $ 4,623,310 $ 4,829,986 $ 4,760,732 $ 4,943,029 Contractual 444,319 365,740 388,190 384,290 378,336 Commodities 156,540 140,069 165,850 151,250 166,350 Capital Outlay 78,959 108,660 120,921 118,500 91,821

TOTAL $ 5,229,542 $ 5,237,779 $ 5,504,947 $ 5,414,772 $ 5,579,536

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Police Chief 1 1 1 1 1 Major 1 1 2 2 2 Lieutenant 4 4 3 3 3 Sergeant 5 4 4 4 4 Patrol Officer 32 32 32 32 31 Fiscal Officer 1 1 1 1 1 Evidence Specialist 1 1 0 0 0 Records Clerk II 4 3 3 3 3 Laborer I 0 0 0 1 1 Laborer II 1 1 1 0 0 Communications Operator II 1 1 1 1 1 Communications Operator I 8 8.72 8.72 8.73 8.73 Humane Officer 0.8 0.8 0.8 0.73 0.73 Parking Enforcement Attendant 0.8 0.8 0.8 0.73 0.73

TOTAL 60.6 59.32 58.32 58.19 57.19 DEPARTMENT: CITY MANAGER

ACTIVITIES: EXECUTIVE ADMINISTRATION LEGAL SERVICES

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 185,458 $ 179,152 $ 187,070 $ 182,235 $ 185,107 Contractual 179,286 176,565 155,100 164,850 139,900 Commodities 3,514 1,355 3,800 1,175 1,150 Capital Outlay - - - - -

TOTAL $ 368,258 $ 357,072 $ 345,970 $ 348,260 $ 326,157

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

City Manager 1 1 1 1 1 Deputy City Clerk 0 0.4 0.4 0.4 0.4 Administrative Secretary/Finance 1 0 0 0 0

TOTAL 2 1.4 1.4 1.4 1.4 DEPARTMENT: FINANCE

ACTIVITIES: FINANCE ADMINISTRATION ACCOUNTING COMPUTER OPERATIONS

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 364,941 $ 434,362 $ 502,030 $ 487,245 $ 504,209 Contractual 93,231 112,312 85,000 81,950 82,300 Commodities 10,763 23,751 7,900 8,160 6,700 Capital Outlay - - - 400 -

TOTAL $ 468,935 $ 570,425 $ 594,930 $ 577,755 $ 593,209

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Director of Administrative Services 1 0.5 1 1 1 Accounting Supervisor 0 0.5 1 1 1 Accounting Clerk 2 2 2 2 2 Network Support Unit Manager 1 1 1 1 1 Network Support Specialist 1 1 1 1 1

TOTAL 5 5 6 6 6 DEPARTMENT: PERSONNEL

ACTIVITIES: PERSONNEL SERVICES

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 155,789 $ 132,214 $ 73,510 $ 54,235 $ 36,549 Contractual 6,644 8,507 38,900 11,050 10,300 Commodities 2,342 2,361 2,000 2,100 2,000 Capital Outlay - - - - -

TOTAL $ 164,775 $ 143,082 $ 114,410 $ 67,385 $ 48,849

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel Director 1 0.5 0 0 0 Human Resources Generalist 1 1 1 0.87 0.73 Courier 0.35 0.25 0.25 0.3 0.3

TOTAL 2.35 1.75 1.25 1.17 1.03 DEPARTMENT: CITY COUNCIL

ACTIVITIES: CITY COUNCIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 33,124 $ 33,289 $ 34,050 $ 33,750 $ 34,067 Contractual 22,694 15,260 27,650 17,350 22,150 Commodities 531 1,369 550 550 550 Capital Outlay - - - - -

TOTAL $ 56,349 $ 49,918 $ 62,250 $ 51,650 $ 56,767

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Mayor 1 1 1 1 1 City Council 4 4 4 4 4

TOTAL 5 5 5 5 5

DEPARTMENT: CITY CLERK

ACTIVITIES: CITY CLERK ADMINISTRATION

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 115,887 $ 119,258 $ 124,960 $ 121,957 $ 126,367 Contractual 38,930 26,924 32,750 38,200 22,450 Commodities 4,110 4,741 3,650 4,350 4,750 Capital Outlay - - - - -

TOTAL $ 158,927 $ 150,923 $ 161,360 $ 164,507 $ 153,567

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

City Clerk 1 1 1 1 1 Deputy City Clerk 0.75 0.6 0.6 0.6 0.6

TOTAL 1.75 1.6 1.6 1.6 1.6 DEPARTMENT: DEVELOPMENT

ACTIVITIES: PLANNING & ZONING BUILDING CODE ADMINISTRATION

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 476,471 $ 477,877 $ 476,995 $ 490,430 $ 526,596 Contractual 79,454 93,804 113,700 147,600 229,750 Commodities 13,831 7,554 12,800 9,250 13,550 Capital Outlay - - - - -

TOTAL $ 569,756 $ 579,235 $ 603,495 $ 647,280 $ 769,896

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Planning Director 1 0 0 0 0 Director of Development and Parks 0 1 1 1 1 City Planner 1 1 1 0.75 1 Administrative Assistant 1 1 1 1 1 Code Inspector III 0 1 1 1 1 Code Inspector I 2 2 2 2 2 Code Inspector II 2.6 1 1 1 1

TOTAL 7.6 7 7 6.75 7 DEPARTMENT: PUBLIC WORKS

ACTIVITIES: PUBLIC WORKS ADMIN SENIOR CENTER ENGINEERING CITY HALL MAINTENANCE TRANSIT STREET MAINTENANCE PUBLIC WORKS BUILDING SNOW REMOVAL DEPOT PARKING MAINTENANCE AUDITORIUM BRIDGE PORT OF BURLINGTON/RIVERFRONT PROPERTY MAINTENANCE TRAFFIC SIGNALS/PUBLIC LIGHTING VEHICLE MAINTENANCE SANITARY SEWER MAINTENANCE

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 3,395,573 $ 3,605,455 $ 3,707,200 $ 3,401,059 $ 3,693,587 Contractual 1,427,905 1,440,276 1,616,400 1,725,803 1,771,514 Commodities 1,213,635 1,265,494 1,443,601 1,375,051 1,429,011 Capital Outlay 194,111 90,657 316,000 395,501 570,001

TOTAL $ 6,231,224 $ 6,401,882 $ 7,083,201 $ 6,897,414 $ 7,464,113

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Public Works Director 1 1 1 1 1 Deputy Director of Public Works/City Engineer 1 1 1 1.25 1 Transit Manager/Public Works Technician 1 1 1 0 0 Office Coordinator 1 1 1 1 1 Engineering Intern II 1 1 1 1 1 Engineer Technician II 1 2 1 1 1 Engineer Technician I 2 1 2 2 2 Receptionist/Mktg. Assoc. 0.75 0 0 0 0 Custodian 0.8 0.8 0.8 0 0 Lead Bus Driver 1 1 1 1 1 Bus Driver 5 9.75 9.75 9.55 9.55 Part-time Bus Driver 3.55 0 0 0 0 Temporary Stage/Marketing Mgr. 0.8 0.8 0.8 0 0 Auditorium Laborer III 1 1 0 0 0 Auditorium Laborer II 2.8 2.8 2.8 2.8 0 Auditorium Temporary Laborer 0.67 0.67 0.67 0.67 0 Operations Manager 1 1 1 1 1 Streets/Sewers Lead Person 2 2 1 1 1 Clerk/Typist 0.8 1 1 1 1 Street/Sewer Maintenance Worker I 1 1 1 1 1 Street/Sewer Maintenance Worker II 13 15 15 14 14 Street/Sewer Laborer I 1.77 1.72 1.72 1.23 1.23 Courier 0 0.1 0.1 0.1 0.1 PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Foreman 1 0 0 0 0 Properties Superintendent 1 1 1 1 1 Property Maintenance Lead Person 1 1 1 1 1 Maintenance Mechanic II 2 2 2 2 2 Maintenance Mechanic I 1 1 1 1 1 Laborer I 0.75 0.75 0.75 0.73 0.73 Automotive Mechanic II 2 2 2 2 2 Maintenance Mechanic 0.8 0.8 0.8 0.73 0.73 Parts & Records Clerk 1 1 1 1 1

TOTAL 54.49 56.19 54.19 50.06 46.34 DEPARTMENT: PARKS

ACTIVITIES: PARKS MAINTENANCE FLINT HILLS GOLF COURSE SWIMMING POOL REC PLEX FORESTRY RECREATION

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 1,255,738 $ 1,146,774 $ 1,193,745 $ 1,188,715 $ 1,152,378 Contractual 339,114 353,160 371,350 513,900 434,469 Commodities 481,538 435,174 521,350 506,625 514,845 Capital Outlay 41,133 59,712 - 51,600 63,150

TOTAL $ 2,117,523 $ 1,994,821 $ 2,086,445 $ 2,260,840 $ 2,164,842

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Parks & Recreation Superintendant 1 1 1 1 1 Parks Foreman 1 0 0 0 0 Parks Maintenance Mechanic 1 1 1 1 1 Parks Temporary Laborer 6.55 6.07 6.07 6.07 6 Office Coordinator 1 1 1 0.5 0 Forester 1 1 1 1 1 Forestry Worker II 1 1 1 1 1 Forestry Worker I 0.8 0.8 0.8 0.73 0.73 Forestry Temporary Laborer 0.67 1.28 1.28 1.28 1.28 Recreation Manager 1 1.02 1.02 0.9 0.9 Youth Center Supervisor 0.8 0.8 0 0 0 Recreation Counselors 1.02 1.02 1.02 0.9 0.9 Pool Assistant Manager 0.29 0.29 0.29 0.29 0.29 Lifeguards 1.59 1.59 1.59 1.59 1.59 Golf General Manager 1 1 1 1 1 Club House Manager 0.75 1 0 0 0 Golf Sales Person 1.52 1.52 1.52 1.52 1.52 Golf Foreman 0.75 0.75 0.75 0.75 0.73 Starter 0.18 0 0 0 0 Golf Course Grounds Maintenance 2.44 2.44 2.44 2.39 2.39 Recplex General Manager 1 1 1 1 1 Recplex Maintenance Supervisor 1 1 1 1 1 Recplex Grounds Maintenance 2.13 2.13 2.13 2.13 2.13 Recplex Concession Workers 1.92 1.92 1.92 1.92 1.92

TOTAL 31.41 30.63 28.83 27.97 27.38 DEPARTMENT: WASTEWATER TREATMENT ADMINISTRATION

ACTIVITIES: WASTEWATER TREATMENT ADMINISTRATION WASTEWATER TREATMENT OPERATION SOLID WASTE MANAGEMENT

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Personnel $ 1,761,822 $ 1,746,076 $ 1,868,600 $ 1,707,881 $ 1,822,166 Contractual 1,390,140 1,328,833 1,533,580 1,456,395 1,532,047 Commodities 386,119 441,318 576,005 575,755 488,325 Capital Outlay 140,101 - 262,000 109,000 219,600

TOTAL $ 3,678,182 $ 3,516,227 $ 4,240,185 $ 3,849,031 $ 4,062,138

PERSONNEL (FTE) 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

WWTF Superintendent 1 1 1 1 1 Office Coordinator 1 1 1 1 1 Maintenance Foreman 1 1 1 1 1 Electrician 1 1 1 1 1 Laboratory Superintendent/ Pretreatment Coordinator 1 1 1 1 1 Laboratory Technician 1.8 1.8 1.8 1.73 1.73 WWTF Operator 6 6 6 6 6 Maintenance Mechanic 2 2 2 2 2 Maint. & Operation Mechanic 3 3 3 3 3 Temporary WWTF Laborer 0.27 0.27 0.27 0.16 0.16 Solid Waste Lead Person 1 1 1 1 1 Refuse Truck Driver I 2 2 2 2 2 Refuse Truck Driver II 4 4 4 3 3 Refuse Carrier 0.8 0.8 0.8 0.73 0.73

TOTAL 25.87 25.87 25.87 24.62 24.62 GENERAL FUND

The General Fund for the City of Burlington accounts for all transactions of the City, which pertains to the general administration and services traditionally provided to citizens, except those specifically accounted for elsewhere. Services within the General Fund include police and fire protection, ambulance, library, parks, transit, engineering, auditorium, inspections, and general administration. The General Fund is the primary source of appropriations to fund cost of providing these services. Consequently, considerable importance is placed upon the fund’s financial condition. The City Council and staff’s objective is to maintain an acceptable level of service for its citizens within the limitations of revenue sources, which are available to support these activities. Fifty-one percent (51%) of General Fund revenues are derived from property taxes with the balance coming from a variety of services including user fees, charges for services, state aid, and trade licenses and permits.

General Fund Revenues by Type Budget 2014/2015 $12,291,329

Licenses, Permits, & Intergovernmental Fees $1,622,388 Charges for Services $724,250 13% $1,695,160 6% 14% Use of Money & Property $191,324 2% Non-Property Taxes $1,381,217 11% Fines & Forfeitures $163,000 1%

Miscellaneous $395,630 3%

Property Taxes $6,118,360 50% General Fund Expenditures by Type Budget 2014/2015 $17,259,412

Commodities Capital Outlay $790,306 $201,821 5% 1%

Contractural Services $2,628,376 15%

Personal Services $13,638,909 79%

General Fund Expenditures by Activity Budget 2014/2015 $17,259,412 General Government $1,414,776 Community & 8% Economic Dev $243,975 2%

Public Works $1,963,557 11%

Culture & Recreation Public Safety $2,914,269 $10,720,710 17% 62%

Health & Social Services $2,125 0% GENERAL FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 658,295 $ 517,733 $ 955,242 $ 955,242 $ 904,569

Revenues 11,402,485 11,445,513 11,892,586 11,484,873 12,291,329

Transfers In 5,851,041 6,591,797 7,326,244 6,429,143 6,293,347

Total Available $ 17,911,821 $ 18,555,042 $ 20,174,072 $ 18,869,258 $ 19,489,245

Expenditures 16,622,036 16,649,079 17,137,958 16,883,688 17,259,412

Transfer Out 772,052 950,721 1,521,600 1,081,000 1,032,000

ENDING BALANCE JUNE 30 $ 517,733 $ 955,242 $ 1,514,514 $ 904,569 $ 1,197,833

INCREASE(DECREASE) IN FUND BALANCE $ (140,562) $ 437,509 $ 559,272 $ (50,672) $ 293,264

GENERAL FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED PROPERTY TAXES General ($8.10) $ 4,884,084 $ 5,171,177 $ 5,252,378 $ 5,252,378 $ 5,307,400 Transit 247,376 261,917 146,185 146,185 147,821 Tort Liability 239,694 253,784 257,769 257,769 260,659 Library 162,803 172,373 175,079 175,079 176,913 Airport 121,372 128,507 130,525 130,525 131,990 Civic Center 81,401 86,186 87,540 87,540 88,457 Ag Land 6,824 5,228 5,339 5,339 5,120

TOTAL PROPERTY TAXES $ 5,743,554 $ 6,079,172 $ 6,054,815 $ 6,054,815 $ 6,118,360

NON-PROPERTY TAX Mobile Home Tax $ 1,953 $ 2,376 $ 2,060 $ 2,100 $ 2,100 CATV Franchise 296,544 302,002 309,000 300,000 290,000 Hotel/Motel Tax 737,052 700,883 741,600 721,000 742,000 Riverboat Gambling Tax 181,353 178,382 190,550 170,000 180,000 Utility Replacement Tax 236,910 163,581 157,789 157,789 167,117

TOTAL NON-PROPERTY TAX $ 1,453,812 $ 1,347,224 $ 1,400,999 $ 1,350,889 $ 1,381,217

LICENSES, PERMITS, AND FEES Police Reports $ 9,511 $ 8,182 $ 7,725 $ 7,700 $ 7,800 Fire Reports 150 245 206 200 200 Dog and Cat 2,560 4,185 4,000 4,000 4,200 Cab Driver 2,381 2,513 2,575 2,500 2,550 Pawn Shop 2,238 2,551 2,266 2,250 2,300 Cigarette 2,425 3,300 2,575 2,600 2,700 Fire 9,735 12,040 10,300 10,500 10,500 Building 173,200 237,549 216,300 220,000 220,000 Electrical 11,323 12,030 11,845 13,000 12,200 Plumbing 7,695 9,695 7,725 8,500 8,000 Mechanical 6,515 3,265 6,695 5,000 6,500 Sewer 1,375 1,480 1,545 1,500 1,500 Housing 38,830 67,243 58,000 65,000 62,000 Sign 3,632 2,181 2,060 2,200 2,100 Demolition 1,450 2,040 1,545 1,700 1,600 Animal Shelter 18,629 15,513 21,000 19,500 18,500 Riverboat Gambling Fees 365,962 360,436 375,950 350,000 360,000 Miscellaneous 1,575 1,800 1,545 1,950 1,600 TOTAL LICENSES, PERMITS, AND FEES $ 659,186 $ 746,248 $ 733,857 $ 718,100 $ 724,250 GENERAL FUND REVENUE DETAIL SUMMARY (CONTINUED)

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

INTERGOVERNMENTAL State Replacement Backfill Credit $ - $ - $ - $ - $ 119,674 Monies/credits 2,075 2,131 2,060 2,100 2,100 Library-County Wide 152,004 144,442 145,887 145,887 147,331 State Liquor License Sharing 63,776 45,058 48,925 46,000 48,000 State Transit Assistance 165,616 190,379 187,478 187,478 195,333 Federal Transit Assitance 241,293 263,062 334,512 334,512 382,539 Local Transit Assistance 4,125 3,845 2,060 3,800 3,000 Bus Capital Grant 59,004 - 35,000 - 88,000 Ambulance - - 20,000 45,600 47,000 Planning and Zoning 4,794 - - 33,800 - Quad Township Fire 103,252 121,440 109,540 110,000 110,000 HazMat 48,000 48,000 48,000 48,000 48,000 Communications Cost Sharing 241,275 250,818 264,485 264,485 292,000 Police Grants 128,759 42,292 - - - Narcotics Task Force Grant 96,130 68,040 54,432 54,432 40,800 Traffic Control 15,591 21,136 18,500 23,900 12,400 School Resource Officer 56,213 64,734 58,425 58,425 86,211

TOTAL INTERGOVERNMENTAL $ 1,381,906 $ 1,265,377 $ 1,329,304 $ 1,358,419 $ 1,622,388

CHARGES FOR SERVICES Ambulance $ 930,273 $ 906,376 $ 1,080,000 $ 950,000 $ 975,000 Engineering Charges 324,298 319,813 463,500 301,000 463,000 Nuisance Tax 26,178 20,073 30,900 23,000 28,000 Transit Charges 109,286 111,569 118,450 125,000 125,660 Park Pool Admissions 26,738 19,763 27,810 23,000 23,500 Park Pool Season Passes 8,884 6,740 9,270 8,000 8,000 Park Pool Lessons 5,430 4,230 5,150 5,000 5,500 Recreation Admissions 15,640 11,280 18,540 14,000 18,000 False Alarm Fees 9,140 11,570 10,300 10,300 10,500 Police Security 27,497 22,635 35,000 35,000 38,000

TOTAL CHARGES FOR SERVICES $ 1,483,364 $ 1,434,049 $ 1,798,920 $ 1,494,300 $ 1,695,160

FINES AND FORFEITURES Muncipal Court Fines $ 115,285 $ 126,400 $ 118,450 $ 120,000 $ 122,000 Library Fines 40,008 37,350 41,200 45,000 41,000

TOTAL FINES & FORFEITURES $ 155,293 $ 163,750 $ 159,650 $ 165,000 $ 163,000 GENERAL FUND REVENUE DETAIL SUMMARY (CONTINUED)

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

USE OF MONEY & PROPERTY Interest $ 165 $ 23,944 $ 15,450 $ 11,000 $ 15,800 Land rental 283 6,000 6,180 6,000 - Park Rental 9,300 6,326 8,755 6,000 8,000 Port Rental 9,860 15,765 23,500 17,000 17,000 Depot Rental - - 10,000 - 5,000 Auditorium 61,842 62,497 115,550 55,000 90,060 Otter Island 10,500 10,615 10,815 10,300 10,800 Riverfront 6,363 35,348 15,450 10,000 15,000 Shelter House 11,493 13,147 12,360 13,000 12,000 Public Works Rental 6,000 14,400 14,500 5,000 - Pool Rental 1,735 1,750 1,751 1,750 2,000 Police Rental 27,918 29,737 27,810 22,000 15,664

TOTAL USE OF MONEY & PROPERTY $ 145,459 $ 219,529 $ 262,121 $ 157,050 $ 191,324

MISCELLANEOUS Refunds $ 1,855 $ 287 $ 2,060 $ 1,150 $ 1,000 Reimbursements 27,113 18,653 12,815 21,520 12,530 Donations 4,026 - - 7,500 - Haz Mat Reimbursements 24,670 25,271 21,630 23,000 22,000 Transit Advertising - - - 1,000 5,000 Transit Miscellaneous 8,165 180 - - - Airport Fire 9,200 9,300 9,400 9,400 9,500 Scrap Sales 7,480 3,400 6,180 6,230 6,350 Auctions 11,630 2,458 6,180 12,000 6,350 Concessions 10,000 10,000 10,000 10,000 - Library Miscellaneous - - - 2,400 - Miscellaneous NOC 213,213 74,167 15,450 35,000 115,000 Recreation Miscellaneous 650 - - - - Public Works Miscellaneous 1,307 1,960 2,060 2,000 2,000 Public Works reimbursements 1,000 - - - - Ambulance Bad Debt 37,965 23,410 45,000 35,000 30,000 Auditorium Labor Reimbursent 9,999 13,392 10,300 10,300 33,950 Auditorium Concessions - - - - 80,500 Auditorium Miscellaneous - - - - 5,300 Auditorium Ticket Incentives - - - - 44,150 Auditorium Advertising - - - - 12,000 Pool Concession 11,638 7,711 11,845 9,800 10,000 Pool Miscellaneous - (25) - - -

TOTAL MISCELLANEOUS $ 379,911 $ 190,164 $ 152,920 $ 186,300 $ 395,630

TOTAL $ 11,402,485 $ 11,445,513 $ 11,892,586 $ 11,484,873 $ 12,291,329 GENERAL

FIRE & DISASTER ADMINISTRATION

1001-1100-1101

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 285,302 $ 362,774 $ 413,265 $ 416,527 $ 340,153 -17.69% Contractual Services 8,180 13,599 11,150 15,700 12,700 13.90% Commodities 5,150 6,961 6,150 6,050 6,150 0.00% Capital Outlay - - - - -

TOTAL $ 298,632 $ 383,334 $ 430,565 $ 438,277 $ 359,003 -16.62%

FUNDING SOURCES

General Fund $ 298,482 $ 383,089 $ 430,359 $ 438,077 $ 358,803 -16.63% Fire Reports 150 245 206 200 200

TOTAL $ 298,632 $ 383,334 $ 430,565 $ 438,277 $ 359,003 -16.62%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Fire Chief 1 1 1 1 1 Deputy Fire Chief 0 1 1.5 1 1 Deputy Fire Chief/Training Officer 1 1 0 0 0 Administrative Assistant/Billing Coordinator 1 1 1 1 1

3 4 3.5 3 3

FUNCTION The Fire and Disaster Administration budget reflects the overall administration of the Fire Control, Fire Prevention, Ambulance and HazMat services. Also included in this activity is the administrative expense associated with the Fire Department Training Program. Administration includes coordinating departmental activities, as well as planning for the future of the department, its facilities and equipment. GENERAL

FIRE & DISASTER ADMINISTRATION

1001-1100-1101

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages 186,946$ 234,213 $ 258,600 $ 267,500 $ 210,704 432 Longevity 1,700 1,700 2,250 2,312 1,500 435 Clothing and Uniforms 3,290 2,831 1,500 2,800 1,000 441 FICA 3,625 4,321 6,000 4,850 5,435 442 IPERS 2,764 3,048 3,200 3,200 3,397 443 Fire Retirement 38,284 52,631 67,800 63,250 52,964 445 Deferred Comp - Other 6,935 3,980 - 3,200 - 451 Health/Cafeteria Insurance 26,854 41,083 55,000 50,500 51,000 452 Life Insurance 86 102 120 120 86 454 Worker's Compensation 14,818 18,865 18,795 18,795 14,067

Personnel Services Sub-Total 285,302 362,774 413,265 416,527 340,153

511 Consulting/Professional Services 197 94 - 100 - 521 Printing and Binding - 108 - 300 200 529 Miscellaneous Technical Services 699 - 800 800 800 541 Advertising and Legal Publication 608 645 800 800 1,400 542 Telephone/Communication Chgs 1,687 2,000 1,800 1,900 1,800 561 Travel and Conference Expenses - 1,362 1,000 1,400 1,500 563 Dues and Memberships 1,219 1,540 1,000 1,000 1,000 567 Training and Education 30 62 750 1,500 1,000 571 Vehicles and Equipment Repair 179 868 1,500 1,000 1,500 572 Small Equipment Repair 554 810 1,000 1,100 1,000 573 Buildings & Building Equipment 238 3,446 500 3,500 500 574 Property Maintenance Charges - - - - - 575 Vehicle Maintenance Charges 2,559 2,402 1,500 2,000 1,500 593 Postage and Shipping 210 262 500 300 500 Contractual Services Sub-Total 8,180 13,599 11,150 15,700 12,700

611 General Office Supplies 1,815 557 2,050 2,000 2,050 613 Periodicals and Publications 98 - - - - 614 Minor Office Euqipment 1,077 3,421 800 800 800 624 Janitorial/Sanitation Supplies 84 340 200 200 200 627 Minor Equipment 533 496 600 750 600 631 Building Repair Supplies 170 - 500 300 500 632 Small Equipment Repair Supplies 160 8 200 100 200 633 Vechicles & Equipment Rep Sup 101 299 500 300 500 651 Gasoline 1,112 1,840 1,300 1,600 1,300

Commodities Sub-Total 5,150 6,961 6,150 6,050 6,150

Total 298,632$ $ 383,334 $ 430,565 $ 438,277 $ 359,003 GENERAL

FIRE CONTROL

1001-1100-1102

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 2,812,707 $ 2,322,901 $ 2,249,145 $ 2,294,845 $ 2,312,862 2.83% Contractual Services 156,196 101,834 119,450 111,150 121,750 1.93% Commodities 48,708 53,700 64,950 68,950 65,450 0.77% Capital Outlay - 33,503 - - - 0.00%

TOTAL $ 3,017,611 $ 2,511,938 $ 2,433,545 $ 2,474,945 $ 2,500,062 2.73%

FUNDING SOURCES

General Fund $ 3,017,611 $ 2,511,938 $ 2,433,545 $ 2,474,945 $ 2,500,062 2.73%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Battalion Chief 3 2 3 3 3 Captain 3 3 3 2 2 Firefighter 27 19 18 19 19

33 24 24 24 24

FUNCTION The Fire Control activity provides fire suppression as well as rescue services primarily within the City limits of Burlington. Costs associated with this activity include maintenance and replacement of equipment necessary to carry out the mission of the department. Firefighters assigned to Fire Control also respond to hazardous materials incidents and provide Airport Fire Control staffing. GENERAL

FIRE CONTROL

1001-1100-1102 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 1,588,866 $ 1,214,287 $ 1,234,000 $ 1,208,000 $ 1,287,828 413 Temporary Wages 3,985 6,006 10,000 10,000 - 416 Court Pay - - - 100 - 421 Full Time Overtime 253,384 138,320 80,000 140,000 53,666 431 Certification Pay 73,988 52,461 53,700 50,000 49,088 432 Longevity 12,829 12,238 12,800 12,800 13,000 435 Clothing and Uniforms 14,355 16,609 12,000 16,000 15,500 441 FICA 24,229 19,899 18,500 17,300 18,189 442 IPERS 35 (35) - - - 443 Fire Retirement 408,683 373,579 392,000 383,000 410,510 445 Deferred Comp - Other 9,045 15,421 - 8,200 - 451 Health/Cafeteria Insurance 422,359 364,139 337,000 350,500 360,000 452 Life Insurance 949 780 1,000 800 662 454 Worker's Compensation - 98,511 98,145 98,145 104,419 455 Unemployment Insurance - 10,686 - - -

Personnel Services Sub-Total 2,812,707 2,322,901 2,249,145 2,294,845 2,312,862

511 Consulting/Professional Services 139 287 400 1,300 400 512 Health Care & Medical Services 26,547 - 100 2,000 5,400 514 Computer Related Services 2,520 2,616 2,550 2,550 2,550 519 Other Professional Service 85 - - - - 521 Printing and Binding 1,950 - 200 200 200 524 Sanitation and Landfill Services 20 - 200 200 200 529 Miscellaneous Technical Services 1,068 2,000 - - - 542 Telephone/Communication Chgs 6,288 5,326 9,850 6,500 9,850 543 Light and power 26,559 28,105 28,550 28,550 28,550 561 Travel and Conference Expenses - 1,299 - 750 - 567 Training and Education 8,122 2,441 10,000 10,000 12,000 571 Vehicles and Equipment Repair 44,119 20,848 35,000 25,000 30,000 572 Small Equipment Repair 8,838 14,394 9,000 9,000 9,000 573 Buildings & Building Equipment 5,782 3,439 5,100 5,100 5,100 574 Property Maintenance Charges 8,760 7,657 5,000 6,500 5,000 575 Vehicle Maintenance Charges 14,977 12,777 13,000 13,000 13,000 593 Postage and Shipping 422 645 500 500 500

Contractual Services Sub-Total 156,196 101,834 119,450 111,150 121,750

611 General Office Supplies - 35 700 700 1,000 614 Minor Office Euqipment - - - 300 - 622 Chemical/Scientif Supplies 794 1,698 1,000 1,000 1,000 624 Janitorial/Sanitation Supplies 3,488 3,640 3,500 4,000 3,700 627 Minor Equipment 1,755 4,133 3,000 3,000 3,000 628 Safety Equipment 5,400 2,450 8,150 8,150 8,150 631 Building Repair Supplies 1,143 244 1,500 1,500 1,500 632 Small Equipment Repair Supplies 2,168 2,998 3,000 3,000 3,000 633 Vechicles & Equipment Rep Sup 6,055 4,358 7,150 12,000 7,150 GENERAL

FIRE CONTROL

1001-1100-1102 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 639 Other Maintenance Materials - 100 100 150 100 651 Gasoline 7,462 7,648 8,150 6,200 8,150 652 Diesel Fuel 10,944 12,284 12,250 11,500 12,250 653 Heating Fuel 9,349 12,542 16,000 17,000 16,000 655 Oils and Lubricants 36 1,405 450 450 450 675 Miscellaneous 114 165 - - - Commodities Sub-Total 48,708 53,700 64,950 68,950 65,450

742 Operating Equipment - 10,000 - - - 743 Vehicles - 23,503 - - -

Capital Outlay Sub-Total - 33,503 - - -

Total $ 3,017,611 $ 2,511,938 $ 2,433,545 $ 2,474,945 $ 2,500,062 GENERAL

FIRE PREVENTION BUREAU

1001-1100-1103

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 92,726 $ 101,063 $ 106,115 $ 105,271 $ 106,936 0.77% Contractual Services 13,935 7,674 7,675 7,675 10,025 30.62% Commodities 4,022 5,469 3,500 5,850 3,650 4.29% Capital Outlay - - - - -

TOTAL $ 110,683 $ 114,206 $ 117,290 $ 118,796 $ 120,611 2.83%

FUNDING SOURCES

General Fund $ 100,948 $ 102,166 $ 106,990 $ 108,296 $ 110,111 2.92% Fire Permits 9,735 12,040 10,300 10,500 10,500 1.94% Fire Marshall Reimbursement - - - - -

TOTAL $ 110,683 $ 114,206 $ 117,290 $ 118,796 $ 120,611 2.83%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Fire Marshall 1 1 1 1 1

FUNCTION The Fire Prevention Bureau conducts inspection of buildings for fire hazards and enforcement of life safety code. Activities also include the review of plans for new construction or remodeling to assure compliance with fire codes. Additionally, public education presentations regarding fire safety are a function of the Bureau. GENERAL

FIRE PREVENTION BUREAU

1001-1100-1103 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 60,414 $ 61,840 $ 63,100 $ 62,500 63,076 432 Longevity 750 750 850 850 850 435 Clothing and Uniforms 465 477 500 600 500 441 FICA 854 865 925 880 927 443 Fire Retirement 15,160 16,396 19,300 18,750 19,440 451 Health/Cafeteria Insurance 15,054 15,780 16,500 16,751 17,000 452 Life Insurance 29 29 30 30 29 454 Worker's Compensation - 4,926 4,910 4,910 5,114

Personnel Services Sub-Total 92,726 101,063 106,115 105,271 106,936

512 Health Care & Medical Services 7,055 - 100 100 - 514 Computer Related Services 1,696 2,020 2,550 2,550 5,000 523 Towing and Storage 55 - - - - 542 Telephone/Communication Chgs 953 907 950 950 950 561 Travel and Conference Expenses 1,049 1,401 1,400 1,400 1,400 563 Dues and Memberships 75 215 75 75 75 571 Vehicles and Equipment Repair 680 2,048 500 500 500 575 Vehicle Maintenance Charges 2,201 977 2,000 2,000 2,000 593 Postage and Shipping 171 106 100 100 100

Contractual Services Sub-Total 13,935 7,674 7,675 7,675 10,025

611 General Office Supplies 11 - 200 500 200 613 Periodicals and Publications 105 1,058 300 500 450 614 Minor Office Euqipment - - - 100 - 627 Minor Equipment 455 238 750 500 750 628 Safety Equipment 129 - 400 100 400 633 Vechicles & Equipment Rep Sup 96 - 200 300 200 651 Gasoline 1,541 2,052 1,650 1,650 1,650 675 Miscellaneous 1,685 2,121 - 2,200 -

Commodities Sub-Total 4,022 5,469 3,500 5,850 3,650

Total $ 110,683 $ 114,206 $ 117,290 $ 118,796 120,611 GENERAL

DISASTER CONTROL

1001-1100-1104

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 1,332 1,342 1,400 1,400 1,400 0.00% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 1,332 $ 1,342 $ 1,400 $ 1,400 $ 1,400 0.00%

FUNDING SOURCES

General Fund $ - $ - $ - $ - $ - 0.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This activity reflects the City's annual contribution to the Des Moines County Emergency Management Agency. This agency provides overall coordination of disaster services within the County. GENERAL

DISASTER CONTROL

1001-1100-1104 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 543 Light and power $ 1,332 $ 1,342 $ 1,400 $ 1,400 $ 1,400

Contractual Services Sub-Total 1,332 1,342 1,400 1,400 1,400

Total $ 1,332 $ 1,342 $ 1,400 $ 1,400 $ 1,400 GENERAL

HAZARDOUS MATERIALS TEAM

1001-1100-1106

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 254,834 $ 284,372 $ 303,560 $ 311,110 $ 311,331 2.56% Contractual Services 7,102 6,914 30,960 29,850 16,110 -47.97% Commodities 2,552 4,048 8,050 8,850 8,650 7.45% Capital Outlay - 9,663 10,000 10,000 - -100.00%

TOTAL $ 264,488 $ 304,997 $ 352,570 $ 359,810 $ 336,091 -4.67%

FUNDING SOURCES

HazMat Reimbursement 24,670 25,271 21,630 23,000 22,000 1.71% Countywide Tax Levy 48,000 48,000 48,000 48,000 48,000 0.00% General Fund 191,818 231,726 282,940 288,810 266,091 -5.95%

TOTAL $ 264,488 $ 304,997 $ 352,570 $ 359,810 $ 336,091 -4.67%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Fire Captain 3 3 3 3 3

FUNCTION The Hazardous materials Team was created in response to an unfunded federal mandate requiring the availability of a team to respond to hazardous materials incidences within Des Moines County, Incidents responded to include any incident where chemicals have been spilled whether industrial, commercial or residential. Activity costs reflect coordination of training and oversight of responses. GENERAL

HAZARDOUS MATERIALS TEAM

1001-1100-1106 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 158,078 $ 164,117 $ 167,400 $ 168,800 171,531 413 Temporary Wages 101 - - - - 421 Full Time Overtime 1,065 1,562 3,600 13,000 3,600 431 Certification Pay 10,231 10,280 10,200 10,200 8,554 432 Longevity 2,250 2,250 2,250 2,250 2,250 435 Clothing and Uniforms 1,279 1,531 1,500 1,700 1,500 441 FICA 1,652 1,718 1,800 1,850 1,800 443 Fire Retirement 42,301 46,276 54,200 54,200 55,448 451 Health/Cafeteria Insurance 37,805 43,488 49,500 46,000 52,654 452 Life Insurance 72 80 90 90 86 454 Worker's Compensation - 13,070 13,020 13,020 13,908

Personnel Services Sub-Total 254,834 284,372 303,560 311,110 311,331

512 Health Care & Medical Services 216 - 400 100 - 514 Computer Related Services - - - - 1,500 524 Sanitation and Landfill Services 54 113 200 100 200 529 Miscellaneous Technical Services 11 - - - - 561 Travel and Conference Expenses 301 32 450 450 500 563 Dues and Memberships 100 100 100 100 100 567 Training and Education - 750 22,000 22,000 6,000 571 Vehicles and Equipment Repair 395 235 500 500 500 572 Small Equipment Repair - - 200 200 200 575 Vehicle Maintenance Charges 639 298 1,500 1,000 1,500 581 Local contributions 5,386 5,386 5,610 5,400 5,610

Contractual Services Sub-Total 7,102 6,914 30,960 29,850 16,110

611 General Office Supplies - 28 - - - 622 Chemical/Scientif Supplies 865 240 1,000 1,000 1,000 627 Minor Equipment 619 1,445 3,500 1,500 3,500 628 Safety Equipment 652 - 2,500 1,000 2,500 632 Small Equipment Repair Supplies 150 2,108 500 1,400 1,000 633 Vechicles & Equipment Rep Sup 86 18 200 3,500 200 651 Gasoline 34 58 50 150 50 652 Diesel Fuel 146 151 300 300 400

Commodities Sub-Total 2,552 4,048 8,050 8,850 8,650

742 Operating Equipment - 9,663 10,000 10,000 -

Capital Outlay Sub-Total - 9,663 10,000 10,000 -

Total $ 264,488 $ 304,997 $ 352,570 $ 359,810 336,091 GENERAL

AIRPORT FIRE CONTROL

1001-1100-1107

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 6,745 1,432 9,050 8,700 9,500 4.97% Commodities 6,953 - 6,900 2,650 5,900 -14.49% Capital Outlay - - - - -

TOTAL $ 13,698 $ 1,432 $ 15,950 $ 11,350 $ 15,400 -3.45%

FUNDING SOURCES

Reimbursements 9,200 9,300 9,400 9,400 9,500 1.06% General Fund 4,498 (7,868) 6,550 1,950 5,900 -9.92%

TOTAL $ 13,698 $ 1,432 $ 15,950 $ 11,350 $ 15,400 -3.45%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This account reflects the cost of maintaining the Airport Fire Station and Crash Fire Rescue vehicle. Prior to fiscal year 1996-97 this was a function of the Airport Fund. With the creation of the Southeast Iowa Regional Airport Authority, this is now a General Fund activity to be reimbursed by the Airport Authority. Personnel are provided by the Fire Department on an in-kind basis. GENERAL

AIRPORT FIRE CONTROL

1001-1100-1107

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 542 Telephone/Communication Chgs $ 2 $ 14 $ - $ - $ - 543 Light and power 366 - 400 500 400 567 Training and Education 3,000 30 5,400 4,000 5,400 572 Small Equipment Repair 585 - 700 700 700 573 Buildings & Building Equipment 2,281 1,334 1,550 3,000 2,000 575 Vehicle Maintenance Charges 511 54 1,000 500 1,000

Contractual Services Sub-Total 6,745 1,432 9,050 8,700 9,500

622 Chemical/Scientif Supplies 5,660 - 3,100 1,000 3,100 627 Minor Equipment - - - 150 - 628 Safety Equipment 397 - 1,000 500 1,000 631 Building Repair Supplies 179 - 1,800 500 1,800 651 Gasoline 717 - 1,000 500 -

Commodities Sub-Total 6,953 - 6,900 2,650 5,900

Total $ 13,698 $ 1,432 $ 15,950 $ 11,350 $ 15,400 GENERAL

AMBULANCE

1001-1100-1108

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 500,795 $ 981,303 $ 1,061,100 $ 1,070,950 $ 1,113,579 4.95% Contractual Services 127,740 83,638 90,100 91,300 102,807 14.10% Commodities 48,897 49,698 61,257 56,557 66,300 8.23% Capital Outlay - - - - -

TOTAL $ 677,432 $ 1,114,639 $ 1,212,457 $ 1,218,807 $ 1,282,686 5.79%

FUNDING SOURCES

Service Charges $ 677,432 $ 1,114,639 $ 1,212,457 $ 1,218,807 $ 1,282,686 5.79%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Firefighter 6 12 12 11 11 Captain 1 1 1 1 1

7 13 13 12 12

FUNCTION The Ambulance activity reflects the provision of emergency ambulance service to the citizens of Burlington and southern Des Moines County by the Burlington Fire Department. Besides the transport of ill or injured individuals to Great River Medical Center, the service also provides emergency transfer services to tertiary care facilities. GENERAL

AMBULANCE

1001-1100-1108 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 297,526 $ 605,760 $ 583,000 $ 599,000 608,884 413 Temporary Wages - - - 200 - 421 Full Time Overtime 17,685 20,670 16,400 15,000 16,400 431 Certification Pay 16,992 34,384 33,100 34,300 34,164 432 Longevity 3,569 3,019 3,200 3,200 3,200 435 Clothing and Uniforms 6,382 3,275 6,000 6,000 6,000 441 FICA 4,782 7,361 9,200 9,250 9,608 443 Fire Retirement 76,808 128,293 187,000 191,900 196,524 445 Deferred Comp - Other 18 56 - - - 451 Health/Cafeteria Insurance 76,867 132,759 177,500 166,400 189,084 452 Life Insurance 166 259 400 400 346 454 Worker's Compensation - 45,467 45,300 45,300 49,369

Personnel Services Sub-Total 500,795 981,303 1,061,100 1,070,950 1,113,579

511 Consulting/Professional Services - 350 1,000 2,000 7,000 512 Health Care & Medical Services 43,970 - 100 100 100 514 Computer Related Services 5,095 3,483 5,100 5,100 5,100 523 Towing and Storage - - 300 300 300 529 Miscellaneous Technical Services 22,351 18,075 17,350 17,350 18,000 542 Telephone/Communication Chgs 2,756 2,299 3,050 2,000 3,050 543 Light and power 1,151 1,354 1,200 1,350 1,500 551 Liability 5,445 6,097 5,600 6,550 6,862 552 Property 946 895 1,000 900 945 561 Travel and Conference Expenses 1,936 2,358 2,050 2,050 2,000 567 Training and Education 2,789 7,629 10,000 10,000 12,000 571 Vehicles and Equipment Repair 8,620 9,187 7,650 9,500 10,000 572 Small Equipment Repair 1,134 237 4,600 3,000 4,600 575 Vehicle Maintenance Charges 17,818 19,778 17,850 17,850 17,850 593 Postage and Shipping 2,994 2,939 3,050 3,050 3,000 594 Refunds 10,735 8,957 10,200 10,200 10,500

Contractual Services Sub-Total 127,740 83,638 90,100 91,300 102,807

611 General Office Supplies 32 180 400 400 400 613 Periodicals and Publications - - 500 - 500 623 Medical Supplies 19,093 17,709 22,450 24,000 27,450 624 Janitorial/Sanitation Supplies - - 500 500 500 627 Minor Equipment 115 1,536 4,100 3,000 4,100 628 Safety Equipment 19 - 1,000 500 1,000 632 Small Equipment Repair Supplies 79 215 1,000 1,100 1,000 633 Vechicles & Equipment Rep Sup 2,383 3,506 2,550 2,000 2,550 652 Diesel Fuel 26,706 25,130 27,550 24,000 27,550 653 Heating Fuel 470 659 850 700 850 675 Miscellaneous - 763 357 357 400

Commodities Sub-Total 48,897 49,698 61,257 56,557 66,300

Total $ 677,432 $ 1,114,639 $ 1,212,457 $ 1,218,807 1,282,686 GENERAL

LAW ENFORCEMENT AND RECORDS

1001-1200-1201

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 691,388 $ 523,676 $ 526,760 $ 528,010 $ 542,536 2.99% Contractual Services 125,919 123,535 128,850 124,200 125,800 -2.37% Commodities 20,837 18,351 21,750 20,550 21,550 -0.92% Capital Outlay - - - - -

TOTAL $ 838,144 $ 665,562 $ 677,360 $ 672,760 $ 689,886 1.85%

FUNDING SOURCES

General Fund $ 800,715 $ 627,643 $ 641,825 $ 643,060 $ 666,422 3.83% Police Reports 9,511 8,182 7,725 7,700 7,800 0.97% Rent 27,918 29,737 27,810 22,000 15,664 -43.67%

TOTAL $ 838,144 $ 665,562 $ 677,360 $ 672,760 $ 689,886 1.85%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Police Chief 1 1 1 1 1 Fiscal Officer 1 1 1 1 1 Major 1 1 1 1 1 Lieutenant 1 1 0 0 0 Evidence Specialist 1 1 0 0 0 Records Clerk II 4 3 3 3 3 Laborer I 0 0 0 1 1 Laborer II 1 1 1 0 0

10 9 7 7 7

FUNCTION The Law Enforcement Administration activity reflects the cost of overall administration of Police Department activities, such as patrol activities, criminal investigation, communications, public relations, animal control, and various related grants. In addition to overnight and coordination of departmental activities, the function includes planning for the future of the department. Cost of this activity also includes the overall training budget for the department.The Records and Planning Division provides clerical support to the Police Department. This includes the maintenance and filing of all police records and related documents, as well as providing service to the members of the public who come to the counter at the Police Department. The activity also includes builidng maintenance expenses for the police facility. GENERAL

LAW ENFORCEMENT AND RECORDS

1001-1200-1201 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 481,383 $ 359,723 $ 350,300 $ 352,450 $ 359,094 421 Full Time Overtime - 194 250 200 250 423 Holiday Overtime 676 - 250 - 250 432 Longevity 6,512 5,775 5,450 5,300 5,450 435 Clothing and Uniforms 792 708 950 950 1,100 441 FICA 14,043 17,857 17,700 17,700 17,970 442 IPERS 20,375 17,608 18,000 18,000 18,258 444 Police Retirement 53,613 38,846 46,600 47,200 48,834 445 Deferred Comp - Other 1,577 194 - - - 451 Health/Cafeteria Insurance 101,882 80,672 85,050 84,100 89,100 452 Life Insurance 313 236 350 250 230 454 Worker's Compensation 10,222 1,863 1,860 1,860 2,000

Personnel Services Sub-Total 691,388 523,676 526,760 528,010 542,536

511 Consulting/Professional Services 2,850 - 2,050 2,050 - 512 Health Care & Medical Services - - 1,000 500 1,000 514 Computer Related Services 16,992 18,952 19,400 19,400 19,400 519 Other Professional Service 1,362 1,858 1,400 1,400 1,200 521 Printing and Binding 1,710 1,025 1,400 1,400 1,400 522 Laundry and Cleaning Services 2,560 2,105 2,550 2,550 2,450 529 Miscellaneous Technical Services 4,521 6,909 5,100 4,500 5,100 541 Advertising and Legal Publication 937 - 1,000 500 100 542 Telephone/Communication Chgs 6,248 5,722 6,100 6,200 6,100 543 Light and power 22,121 22,910 24,500 24,500 24,500 561 Travel and Conference Expenses - 1,954 - - - 563 Dues and Memberships 530 450 550 550 750 567 Training and Education 35,749 30,095 28,000 30,000 28,000 571 Vehicles and Equipment Repair 350 - 850 800 850 572 Small Equipment Repair 125 1,551 1,000 1,000 1,000 573 Buildings & Building Equipment 3,604 979 4,100 1,500 4,100 574 Property Maintenance Charges 23,495 24,424 25,500 23,000 25,500 575 Vehicle Maintenance Charges 2,054 3,658 3,050 3,050 3,050 581 Local contributions 94 165 500 500 500 593 Postage and Shipping 617 778 800 800 800

Contractual Services Sub-Total 125,919 123,535 128,850 124,200 125,800 GENERAL

LAW ENFORCEMENT AND RECORDS

1001-1200-1201 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

611 General Office Supplies 4,821 3,937 4,100 4,100 4,100 613 Periodicals and Publications 147 247 300 200 300 614 Minor Office Euqipment 280 406 500 300 300 622 Chemical/Scientif Supplies 759 428 750 400 750 624 Janitorial/Sanitation Supplies 3,494 3,509 3,700 3,700 3,700 627 Minor Equipment 1,254 1,668 1,550 1,550 1,550 631 Building Repair Supplies 663 1,439 2,050 1,000 2,050 632 Small Equipment Repair Supplies 3,358 1,077 1,500 1,500 1,500 651 Gasoline 951 1,076 1,000 2,000 1,200 653 Heating Fuel 3,026 3,320 4,600 4,600 4,600 673 Photographic Materials 1,546 180 200 200 200 675 Miscellaneous 538 1,064 1,500 1,000 1,300

Commodities Sub-Total 20,837 18,351 21,750 20,550 21,550

Total $ 838,144 $ 665,562 $ 677,360 $ 672,760 $ 689,886 GENERAL

PATROL AND INVESTIGATIONS

1001-1200-1203

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 3,070,151 $ 3,329,349 $ 3,474,525 $ 3,428,775 $ 3,561,496 2.50% Contractual Services 145,898 83,850 106,900 105,550 107,250 0.33% Commodities 118,756 109,834 122,600 110,300 124,300 1.39% Capital Outlay 78,959 108,660 120,921 118,500 91,821 -24.07%

TOTAL $ 3,413,764 $ 3,631,693 $ 3,824,946 $ 3,763,125 $ 3,884,867 1.57%

FUNDING SOURCES

Fines $ 115,285 $ 126,400 $ 118,450 $ 120,000 $ 122,000 3.00% Sales Tax 720,000 766,000 815,826 815,826 815,826 0.00% General Fund 2,393,508 2,632,267 2,832,245 2,768,874 2,860,830 1.01% Grants 184,972 107,026 58,425 58,425 86,211 47.56%

TOTAL $ 3,413,764 $ 3,631,693 $ 3,824,946 $ 3,763,125 $ 3,884,867 1.57%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Patrol Officer 31 31 31 31 30 Sergeant 5 4 4 4 4 Major 0 0 1 1 1 Lieutenant 3 3 3 3 3

39 38 39 39 38

FUNCTION The Police Patrol activity reflects the cost of maintaining the public peace, suppressing crime, enforcing traffic and other City ordinances and State statutes and the performance of related duties.The Investigation Division provides follow-up investigation of crimes that have taken place in the community including, but not limited to, homicide, burglary, robbery, and other serious crimes. GENERAL

PATROL AND INVESTIGATIONS

1001-1200-1203 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 1,922,848 $ 2,020,235 $ 2,061,600 $ 2,062,000 $ 2,093,928 413 Temporary Wages 9,851 10,455 11,900 11,900 11,912 416 Court Pay 21,064 18,913 25,000 20,000 25,500 421 Full Time Overtime 78,206 103,538 85,000 75,000 85,000 423 Holiday Overtime 201 - 10,000 3,000 14,300 431 Certification Pay 3,836 - 4,000 - - 432 Longevity 18,292 18,388 17,800 17,650 17,350 435 Clothing and Uniforms 10,317 13,110 18,000 15,000 17,970 441 FICA 28,547 31,363 29,000 31,400 29,630 442 IPERS 47 634 - 500 - 444 Police Retirement 481,646 566,292 630,000 626,600 645,662 445 Deferred Comp - Other 5,256 5,564 - 11,000 - 451 Health/Cafeteria Insurance 488,584 518,781 560,000 532,500 597,000 452 Life Insurance 1,324 1,377 1,600 1,600 1,421 454 Worker's Compensation 132 20,699 20,625 20,625 21,823

Personnel Services Sub-Total 3,070,151 3,329,349 3,474,525 3,428,775 3,561,496

512 Health Care & Medical Services 49,367 - 2,500 5,000 2,800 514 Computer Related Services 8,060 8,528 9,000 9,000 9,000 519 Other Professional Service 403 311 400 400 400 521 Printing and Binding 660 362 200 200 200 523 Towing and Storage 905 758 900 900 900 541 Advertising and Legal Publication 552 342 450 450 450 542 Telephone/Communication Chgs 11,511 9,917 12,250 10,000 12,250 543 Light and power 489 1,447 3,000 2,000 3,000 561 Travel and Conference Expenses 274 450 - - - 563 Dues and Memberships 60 170 200 200 250 567 Training and Education 30 376 - 350 - 571 Vehicles and Equipment Repair 29,127 14,329 30,600 30,000 30,600 572 Small Equipment Repair 3,137 6,416 5,100 5,100 5,100 575 Vehicle Maintenance Charges 40,224 39,288 40,800 40,800 40,800 593 Postage and Shipping 1,099 1,156 1,500 1,150 1,500

Contractual Services Sub-Total 145,898 83,850 106,900 105,550 107,250 GENERAL

PATROL AND INVESTIGATIONS

1001-1200-1203 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

611 General Office Supplies 2,464 2,249 2,550 2,550 2,700 613 Periodicals and Publications 525 250 700 250 1,700 614 Minor Office Euqipment 526 459 500 400 500 622 Chemical/Scientif Supplies - - 3,000 3,000 3,000 627 Minor Equipment 3,542 2,581 4,100 2,000 3,800 628 Safety Equipment 5,437 1,486 5,600 9,000 5,600 651 Gasoline 90,793 87,356 93,850 80,000 93,850 655 Oils and Lubricants 39 22 - - - 671 Ammunition 7,478 7,991 7,150 8,500 8,000 673 Photographic Materials 3,460 3,144 3,050 2,500 3,050 675 Miscellaneous 4,493 4,296 2,100 2,100 2,100

Commodities Sub-Total 118,756 109,834 122,600 110,300 124,300

742 Operating Equipment - - - 8,500 - 743 Vehicles 78,959 108,660 120,921 110,000 91,821

Capital Outlay Sub-Total 78,959 108,660 120,921 118,500 91,821

Total $ 3,413,764 $ 3,631,693 $ 3,824,946 $ 3,763,125 $ 3,884,867 GENERAL

COMMUNICATIONS

1001-1200-1205

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 615,405 $ 599,178 $ 655,660 $ 633,370 $ 661,959 0.96% Contractual Services 54,262 56,200 66,850 57,600 56,850 -14.96% Commodities 3,383 2,304 3,300 3,500 3,800 15.15% Capital Outlay - - - - -

TOTAL $ 673,051 $ 657,682 $ 725,810 $ 694,470 $ 722,609 -0.44%

FUNDING SOURCES

Communications Cost Sharing $ 241,275 $ 250,818 $ 264,485 $ 264,485 $ 292,000 10.40% False Alarm Fees 9,140 11,570 10,300 10,300 10,500 1.94% General Fund 422,636 395,294 451,025 419,685 420,109 -6.85%

TOTAL $ 673,051 $ 657,682 $ 725,810 $ 694,470 $ 722,609 -0.44%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Communications Operator 8 8.72 8.72 8.73 8.73 Communications Operator II 1 1 1 1 1

9 9.72 9.72 9.73 9.73

FUNCTION The Communications activity reflects the provision of communication services for all public safety activities in Des Moines County. This includes emergency dispatch, as well as routine telephone messages, retrieval of information and documentation of events. GENERAL

COMMUNICATIONS

1001-1200-1205 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 328,850 $ 349,809 $ 360,000 $ 376,500 $ 368,766 412 Part Time Wages 2,869 10,713 31,000 10,000 15,000 413 Temporary Wages 11,337 17,619 10,000 16,000 16,000 416 Court Pay 1,343 352 - 200 - 421 Full Time Overtime 93,804 43,012 52,000 53,500 52,000 423 Holiday Overtime - - 3,000 1,000 3,060 432 Longevity 3,238 3,463 3,050 2,250 2,200 435 Clothing and Uniforms 1,034 461 3,000 1,000 2,000 441 FICA 30,221 31,078 34,400 32,200 35,165 442 IPERS 31,385 34,077 40,150 35,000 41,049 445 Deferred Comp - Other 5,294 5,532 - 6,200 - 451 Health/Cafeteria Insurance 105,607 102,041 118,000 98,500 125,663 452 Life Insurance 351 357 400 360 346 454 Worker's Compensation 72 664 660 660 710 455 Unemployment Insurance - - - - -

Personnel Services Sub-Total 615,405 599,178 655,660 633,370 661,959

512 Health Care & Medical Services 460 - 500 500 500 514 Computer Related Services 551 1,000 500 500 500 529 Miscellaneous Technical Services 55 456 1,000 500 1,000 542 Telephone/Communication Chgs 51,474 52,554 63,250 53,000 53,250 544 Water and Sewer 1,195 1,432 1,250 1,250 1,250 561 Travel and Conference Expenses 260 450 - - - 563 Dues and Memberships 184 269 300 300 300 567 Training and Education - - - 1,500 - 593 Postage and Shipping 8 24 50 50 50 594 Refunds 75 15 - - -

Contractual Services Sub-Total 54,262 56,200 66,850 57,600 56,850

611 General Office Supplies 2,005 1,541 2,000 2,000 2,500 627 Minor Equipment 489 4 - 200 - 675 Miscellaneous 889 759 1,300 1,300 1,300

Commodities Sub-Total 3,383 2,304 3,300 3,500 3,800

Total $ 673,051 $ 657,682 $ 725,810 $ 694,470 $ 722,609 GENERAL

CRIME PREVENTION

1001-1200-1206

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 255 183 250 250 - -100.00% Commodities 6,131 4,844 6,500 6,500 5,500 -15.38% Capital Outlay - - - - -

TOTAL $ 6,386 $ 5,027 $ 6,750 $ 6,750 $ 5,500 -18.52%

FUNDING SOURCES

General Fund $ 6,386 $ 5,027 $ 6,750 $ 6,750 $ 5,500 -18.52%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Crime Prevention activity reflects those expenditures made by the Police Department on Community Relations activities. Additionally, this includes the Drug Abuse Resistance Education (DARE) and Gang Resistance Education and Training (GREAT) programs. Personnel costs of the two officers assigned to these programs are reflected in the Patrol budget. GENERAL

CRIME PREVENTION

1001-1200-1206 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 542 Telephone/Communication Chgs $ - $ 11 $ - $ - $ - 561 Travel and Conference Expenses - 172 - - - 563 Dues and Memberships 255 - 250 250 -

Contractual Services Sub-Total 255 183 250 250 -

611 General Office Supplies 53 61 500 500 500 613 Periodicals and Publications 452 - 500 500 4,100 675 Miscellaneous 5,626 4,783 5,500 5,500 900

Commodities Sub-Total 6,131 4,844 6,500 6,500 5,500

Total $ 6,386 $ 5,027 $ 6,750 $ 6,750 $ 5,500 GENERAL

SECURITY GUARD OVERTIME

1001-1200-1207

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 35,369 $ 31,308 $ 35,000 $ 35,000 $ 38,000 8.57% Contractual Services 6 5 - - - Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 35,375 $ 31,312 $ 35,000 $ 35,000 $ 38,000 8.57%

FUNDING SOURCES

Reimbursements $ 27,497 $ 22,635 $ 35,000 $ 35,000 $ 38,000 8.57%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Overtime paid to police officers while hired by third parties for security purposes. GENERAL

SECURITY GUARD OVERTIME

1001-1200-1207 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 421 Full Time Overtime $ 31,548 $ 27,760 $ 34,500 $ 34,500 $ 37,500 441 FICA 431 412 500 500 500 445 Deferred Comp - Other 66 56 - - - 451 Health/Cafeteria Insurance 3,319 3,056 - - - 452 Life Insurance 5 4 - - -

Personnel Services Sub-Total 35,369 31,308 35,000 35,000 38,000

593 Postage and Shipping 6 5 - - -

Contractual Services Sub-Total 6 5 - - -

Total $ 35,375 $ 31,312 $ 35,000 $ 35,000 $ 38,000 GENERAL

ANIMAL CONTROL

1001-1200-1208

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 35,403 $ 34,293 $ 38,576 $ 34,750 $ 36,781 -4.65% Contractual Services 61,729 56,403 49,100 60,450 61,100 24.44% Commodities 7,432 4,736 11,700 10,400 11,200 -4.27% Capital Outlay - - - - -

TOTAL $ 104,564 $ 95,432 $ 99,376 $ 105,600 $ 109,081 9.77%

FUNDING SOURCES

Dog and Cat Licenses $ 2,560 $ 4,185 $ 4,000 $ 4,000 $ 4,200 5.00% Animal Shelter Fees 18,629 15,513 21,000 19,500 18,500 -11.90% General Fund 83,375 75,734 74,376 82,100 86,381 16.14%

TOTAL $ 104,564 $ 95,432 $ 99,376 $ 105,600 $ 109,081 9.77%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Animal Control Officer 0.8 0.8 0.8 0.73 0.73

FUNCTION OvertimeThe Animal paid Control to police activity officers provides while hiredthe picking by third up parties of stray for cats security and purposesdogs, maintenance. of the Animal Control Center and euthanasiation of unclaimed animals. GENERAL

ANIMAL CONTROL

1001-1200-1208 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 412 Part Time Wages $ 31,393 $ 29,993 $ 33,300 $ 30,000 $ 30,758 435 Clothing and Uniforms 196 - 350 350 350 441 FICA 1,273 1,096 1,326 1,150 2,353 442 IPERS 2,541 2,607 3,000 2,650 2,747 454 Worker's Compensation - 597 600 600 573

Personnel Services Sub-Total 35,403 34,293 38,576 34,750 36,781

512 Health Care & Medical Services 9,161 8,986 9,700 9,700 9,700 514 Computer Related Services 168 164 - 150 - 519 Other Professional Service 31,449 22,577 24,000 23,000 24,000 522 Laundry and Cleaning Services - 70 - - - 523 Towing and Storage 130 - - - - 529 Miscellaneous Technical Services - 34 - - - 542 Telephone/Communication Chgs 840 1,506 900 1,800 2,000 543 Light and power 3,946 7,692 5,100 15,000 15,000 544 Water and Sewer 736 370 1,000 400 1,000 571 Vehicles and Equipment Repair 1,000 - 1,000 700 1,000 572 Small Equipment Repair - - 200 100 200 573 Buildings & Building Equipment 235 - - - - 574 Property Maintenance Charges 9,687 12,535 5,000 7,500 6,000 575 Vehicle Maintenance Charges 4,287 2,396 2,000 2,000 2,000 593 Postage and Shipping 90 74 200 100 200

Contractual Services Sub-Total 61,729 56,403 49,100 60,450 61,100

624 Janitorial/Sanitation Supplies 2,123 1,038 4,000 3,000 4,000 627 Minor Equipment - 81 - - - 631 Building Repair Supplies 188 145 250 250 250 632 Small Equipment Repair Supplies 137 575 250 1,000 250 651 Gasoline 1,847 1,700 2,050 2,050 2,050 653 Heating Fuel 1,718 97 3,100 3,100 3,100 675 Miscellaneous 1,419 1,100 2,050 1,000 1,550

Commodities Sub-Total 7,432 4,736 11,700 10,400 11,200

Total $ 104,564 $ 95,432 $ 99,376 $ 105,600 $ 109,081 GENERAL

SOUTHEAST IOWA NARCOTICS TASK FORCE

1001-1200-1209

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 80,986 $ 81,256 $ 80,965 $ 82,327 $ 89,857 10.98% Contractual Services 56,000 45,360 36,240 36,240 27,336 -24.57% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 136,986 $ 126,616 $ 117,205 $ 118,567 $ 117,193 -0.01%

FUNDING SOURCES

Grants $ 96,130 $ 68,040 $ 54,432 $ 54,432 $ 40,800 -25.04% General Fund 40,856 58,576 62,773 64,135 76,393 21.70%

TOTAL $ 136,986 $ 126,616 $ 117,205 $ 118,567 $ 117,193 -0.01%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Patrol Officer 1 1 1 1 1

FUNCTION Federally funded state administered grant program funding the local drug task force. The 25% local portion is shared between Burlington, West Burlington, and Des Moines County. GENERAL

SOUTHEAST IOWA NARCOTICS TASK FORCE

1001-1200-1209 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 50,212 $ 51,010 $ 48,000 $ 50,912 $ 53,818 421 Full Time Overtime 1,842 2,088 - - - 423 Holiday Overtime 201 - - - - 432 Longevity 450 300 300 300 300 435 Clothing and Uniforms - - 350 350 350 441 FICA 751 773 750 750 785 444 Police Retirement 12,557 13,443 14,550 16,000 16,457 451 Health/Cafeteria Insurance 14,935 13,125 16,500 13,500 17,551 452 Life Insurance 38 38 40 40 38 454 Worker's Compensation - 479 475 475 558

Personnel Services Sub-Total 80,986 81,256 80,965 82,327 89,857

581 Local contributions 56,000 45,360 36,240 36,240 27,336

Contractual Services Sub-Total 56,000 45,360 36,240 36,240 27,336

Total $ 136,986 $ 126,616 $ 117,205 $ 118,567 $ 117,193 GENERAL

TRAFFIC SAFETY GRANT

1001-1200-1210

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 21,020 $ 24,251 $ 18,500 $ 18,500 $ 12,400 -32.97% Contractual Services 250 204 - - - Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 21,270 $ 24,455 $ 18,500 $ 18,500 $ 12,400 -32.97%

FUNDING SOURCES

Grants $ 15,591 $ 21,136 $ 18,500 $ 23,900 $ 12,400 -32.97% General Fund 5,679 3,319 - - -

TOTAL $ 21,270 $ 24,455 $ 18,500 $ 23,900 $ 12,400 -32.97%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Federally funded state administered grant program funding for traffic safety. Grant allows for reimbursement of overtime directly related to traffic safety. GENERAL

TRAFFIC SAFETY GRANT

1001-1200-1210 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 421 Full Time Overtime $ 17,129 $ 20,168 $ 18,500 $ 18,500 $ 12,400 441 FICA 248 289 - - - 442 IPERS 7 5 - - - 445 Deferred Comp - Other 47 13 - - - 451 Health/Cafeteria Insurance 3,580 3,766 - - - 452 Life Insurance 9 10 - - -

Personnel Services Sub-Total 21,020 24,251 18,500 18,500 12,400

561 Travel and Conference Expenses - 204 - - 581 Local contributions 250 - - - -

Contractual Services Sub-Total 250 204 - - -

Total $ 21,270 $ 24,455 $ 18,500 $ 18,500 $ 12,400 GENERAL

BUILDING CODE ADMINISTRATION

1001-1300-1301

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 325,994 $ 312,444 $ 313,625 $ 324,825 $ 342,271 9.13% Contractual Services 46,659 57,253 58,850 94,500 174,600 196.69% Commodities 9,869 4,832 8,300 5,500 9,050 9.04% Capital Outlay - - - - -

TOTAL $ 382,522 $ 374,529 $ 380,775 $ 424,825 $ 525,921 38.12%

FUNDING SOURCES

Permit Fees $ 173,200 $ 237,549 $ 216,300 $ 220,000 $ 220,000 1.71% Licenses - - - - - 0.00% Nuisance Tax 26,178 20,073 30,900 23,000 28,000 -9.39% General Fund 183,144 116,907 133,575 181,825 277,921 108.06%

TOTAL $ 382,522 $ 374,529 $ 380,775 $ 424,825 $ 525,921 38.12%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Code Inspector III 2 1 1 1 1 Code Inspector I 2.6 2 2 2 2 Code Inspector II 0 1 1 1 1 Administrative Assistant 1 1 1 1 1

5.6 5 5 5 5

FUNCTION Building Code Administration involves the enforcement of all building, housing, electrical and plumbing codes including the issuance of the necessary licenses and permits and the required inspections. In addition, the department is responsible for rental housing inspections and licensing, as well as nuisance enforcement functions. GENERAL

BUILDING CODE ADMINISTRATION

1001-1300-1301

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 217,056 $ 201,510 $ 202,900 $ 208,000 $ 215,410 412 Part Time Wages 9,071 - - - - 432 Longevity 1,538 850 850 850 850 441 FICA 16,691 15,137 15,600 15,800 16,544 442 IPERS 17,721 17,539 18,200 18,700 19,312 445 Deferred Comp - Other 12,167 8,542 - 8,700 - 451 Health/Cafeteria Insurance 50,964 65,083 72,300 69,000 86,000 452 Life Insurance 139 144 150 150 144 454 Worker's Compensation 647 3,639 3,625 3,625 4,011

Personnel Services Sub-Total 325,994 312,444 313,625 324,825 342,271

511 Consulting/Professional Services - 12,494 - - - 512 Health Care & Medical Services 310 - 100 100 100 514 Computer Related Services 1,504 6,278 5,000 6,500 6,300 519 Other Professional Service 489 - - - - 521 Printing and Binding 430 182 400 400 400 529 Miscellaneous Technical Services 31,984 28,873 36,000 73,000 150,000 542 Telephone/Communication Chgs 2,429 2,138 2,600 2,400 3,000 561 Travel and Conference Expenses 907 2,222 3,400 3,400 3,500 563 Dues and Memberships 562 542 650 650 650 567 Training and Education 591 1,068 100 100 150 571 Vehicles and Equipment Repair 258 471 1,000 800 1,500 572 Small Equipment Repair - 8 - - - 575 Vehicle Maintenance Charges 6,060 1,443 8,100 5,000 7,000 593 Postage and Shipping 1,135 1,439 1,500 1,500 2,000 594 Refunds - 95 - 650 -

Contractual Services Sub-Total 46,659 57,253 58,850 94,500 174,600

611 General Office Supplies 766 652 800 800 800 613 Periodicals and Publications 273 486 500 300 800 614 Minor Office Euqipment 4,824 370 700 300 700 627 Minor Equipment 1,278 288 2,000 1,000 2,500 628 Safety Equipment - - 350 200 300 651 Gasoline 2,694 2,531 3,200 2,400 3,200 675 Miscellaneous 34 505 750 500 750

Commodities Sub-Total 9,869 4,832 8,300 5,500 9,050

Total $ 382,522 $ 374,529 $ 380,775 $ 424,825 $ 525,921 GENERAL

PLANNING and ZONING

1001-1400-1401

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 150,477 $ 165,433 $ 163,370 $ 165,605 $ 184,325 12.83% Contractual Services 32,795 36,551 54,850 53,100 55,150 0.55% Commodities 3,962 2,722 4,500 3,750 4,500 0.00% Capital Outlay - - - - -

TOTAL $ 187,234 $ 204,706 $ 222,720 $ 222,455 $ 243,975 9.54%

FUNDING SOURCES

Demolition Permits $ 1,450 $ 2,040 $ 1,545 $ 1,700 $ 1,600 3.56% General Fund 185,784 202,666 221,175 220,755 242,375 9.59%

TOTAL $ 187,234 $ 204,706 $ 222,720 $ 222,455 $ 243,975 9.54%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2013-2014 ACTUAL ACTUAL BUDGET BUDGET BUDGET POSITION Director of Development and Parks 1 1 1 1 1 City Planner 1 1 1 0.75 1 Secretary 0.8 0 0 0 0

2.8 2 2 1.75 2

FUNCTION The Development Department is responsible for review of new housing subdivisions; City zoning; and other related activities. Included is long-range planning for development of the City. The Director of Development also supervises the Building Code Enforcement function and the Neighborhood Redevelopment activity. GENERAL

PLANNING and ZONING

1001-1400-1401 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 111,327 $ 117,414 $ 119,700 $ 116,000 $ 128,102 432 Longevity 600 475 600 600 600 441 FICA 8,554 9,014 9,200 9,200 9,846 442 IPERS 9,046 10,227 10,750 10,750 11,493 445 Deferred Comp - Other 539 4,421 - 4,200 - 451 Health/Cafeteria Insurance 20,284 23,621 22,850 24,600 34,000 452 Life Insurance 58 58 65 50 58 454 Worker's Compensation 69 203 205 205 226

Personnel Services Sub-Total 150,477 165,433 163,370 165,605 184,325

511 Consulting/Professional Services 24,529 31,012 30,000 30,000 30,000 513 Legal and Recording Services 85 79 500 500 250 514 Computer Related Services 672 600 1,000 1,000 1,050 519 Other Professional Service 145 600 15,150 15,150 16,000 521 Printing and Binding 275 43 - - - 529 Miscellaneous Technical Services 555 - 700 700 700 542 Telephone/Communication Chgs 1,811 1,652 1,950 1,800 2,400 561 Travel and Conference Expenses 1,530 824 3,300 2,000 2,500 563 Dues and Memberships 783 699 850 850 850 567 Training and Education 1,499 - 200 200 200 593 Postage and Shipping 911 1,042 1,200 900 1,200 594 Refunds - - - - -

Contractual Services Sub-Total 32,795 36,551 54,850 53,100 55,150

611 General Office Supplies 1,863 1,685 2,000 1,500 2,000 613 Periodicals and Publications 147 147 500 350 500 614 Minor Office Euqipment 51 - - - - 627 Minor Equipment 982 581 1,000 1,400 1,000 675 Miscellaneous 919 310 1,000 500 1,000

Commodities Sub-Total 3,962 2,722 4,500 3,750 4,500

Total $ 187,234 $ 204,706 $ 222,720 $ 222,455 $ 243,975 GENERAL

AUDITORIUM

1001-1500-1501

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 258,700 $ 243,278 $ 232,278 $ 134,400 $ 266,200 14.60% Contractual Services 84,970 90,017 121,600 254,600 246,892 103.04% Commodities 34,532 36,396 44,250 21,300 33,410 -24.50% Capital Outlay - - - - -

TOTAL $ 378,203 $ 369,691 $ 398,128 $ 410,300 $ 546,502 37.27%

FUNDING SOURCES

Auditorium Rental $ 61,842 $ 62,497 $ 115,550 $ 55,000 $ 90,060 -22.06% Auditorium Labor Reimbursement 9,999 13,392 10,300 2,506 2,506 -75.67% Civic Center Levy 81,401 86,186 87,540 87,540 88,457 1.05% General Fund 224,960 207,616 184,738 265,254 365,479 97.84%

TOTAL $ 378,203 $ 369,691 $ 398,128 $ 410,300 $ 546,502 37.27%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Temporary Stage/Marketing Mgr. 0.8 0.8 0.8 0 0 Auditorium Laborer III 1 1 0 0 0 Auditorium Laborer II 2.8 2.8 2.8 2.8 0 Auditorium Temporary Laborer 0.67 0.67 0.67 0.67 0

5.27 5.27 4.27 3.47 0

FUNCTION The Auditorium account reflects the cost of maintenance and operation of Burlington Memorial Auditorium. the City owned auditorium constructed in the 1930's consists of a main arena, banquet space, kitchen facilities, and office areas. The auditorium is utilized for concerts, banquets, trade shows, reunions, and other events. Beginning January 1, 2014, the City has contracted with VenuWorks for the management of the Auditorium for the next five years. GENERAL

AUDITORIUM

1001-1500-1501

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 114,258 $ 110,317 $ 79,000 $ 60,000 $ 190,000 412 Part Time Wages 53,350 52,428 57,000 19,000 18,000 413 Temporary Wages 3,084 3,484 18,000 4,000 - 421 Full Time Overtime 10,590 5,412 11,000 7,000 - 423 Holiday Overtime 675 279 - 600 - 432 Longevity 850 1,475 600 600 - 435 Clothing and Uniforms 1,012 1,187 1,000 600 1,500 441 FICA 13,832 12,761 12,700 7,000 15,912 442 IPERS 14,615 13,961 14,800 7,500 - 451 Health/Cafeteria Insurance 40,088 36,803 33,000 25,000 40,788 452 Life Insurance 86 74 100 100 - 454 Worker's Compensation 6,259 5,097 5,078 3,000 -

Personnel Services Sub-Total 258,700 243,278 232,278 134,400 266,200

511 Consulting/Professional Services - - - - 18,895 519 Other Professional Service 1,081 541 20,000 8,000 20,877 Management Fee - - - - 84,000 Incentive Management Fee - - - - 5,900 521 Printing and Binding 425 - 500 - 500 522 Laundry and Cleaning Services 2,379 2,620 2,550 2,000 3,000 529 Miscellaneous Technical Services 4,622 4,316 4,600 15,000 5,113 533 Vehicles and Large Equipment - - - - 3,700 541 Advertising and Legal Publication - - - - 4,025 542 Telephone/Communication Chgs 1,805 1,172 1,850 600 1,200 543 Light and power 39,001 35,412 42,800 23,000 67,025 544 Water and Sewer 2,706 2,089 2,850 1,250 1,620 552 Property 2,832 3,081 3,050 4,150 12,800 561 Travel and Conference Expenses - - - - 10,010 563 Dues and Memberships 132 497 150 200 1,021 567 Training and Education - - - - 2,650 571 Vehicles and Equipment Repair 704 - 700 700 - 572 Small Equipment Repair 57 1,828 2,050 100 - 573 Buildings & Building Equipment 2,081 5,085 5,100 100 - 574 Property Maintenance Charges 23,954 27,360 30,600 20,000 - 575 Vehicle Maintenance Charges 1,655 4,103 3,000 2,000 - 593 Postage and Shipping 108 109 100 100 4,556 594 Refunds 1,428 1,804 1,700 1,900 - 599 Miscellaneous - - - 175,500 -

Contractual Services Sub-Total 84,970 90,017 121,600 254,600 246,892 GENERAL

AUDITORIUM

1001-1500-1501

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 611 General Office Supplies 150 137 200 100 1,000 622 Chemical/Scientif Supplies 855 1,125 1,500 1,000 - 624 Janitorial/Sanitation Supplies 5,060 4,637 5,800 2,400 6,900 627 Minor Equipment 1,899 529 1,000 600 1,500 628 Safety Equipment 11 - - - - 631 Building Repair Supplies 379 131 1,500 400 13,710 632 Small Equipment Repair Supplies 3,521 2,065 2,550 1,000 8,800 633 Vechicles & Equipment Rep Sup - - 100 - - 639 Other Maintenance Materials - 14 - - - 651 Gasoline 1,132 1,177 1,200 600 - 653 Heating Fuel 21,146 26,586 30,000 15,000 - 675 Miscellaneous 379 (6) 400 200 1,500

Commodities Sub-Total 34,532 36,396 44,250 21,300 33,410

Total $ 378,202 $ 369,691 $ 398,128 $ 410,300 $ 546,502 GENERAL

WELCOME CENTER

1001-1500-1505

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services - - - - - Commodities 24 - 100 - - -100.00% Capital Outlay - - - - -

TOTAL $ 24 $ - $ 100 $ - $ - -100.00%

FUNDING SOURCES

Hotel/Motel Tax $ 24 $ - $ 100 $ - $ - -100.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2013-2014 ACTUAL ESTIMATED ADOPTED ADOPTED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION GENERAL

LIBRARY

1001-1500-1511

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 1,064,781 $ 1,062,344 $ 1,057,625 $ 1,006,625 $ 1,023,334 -3.24% Contractual Services 223,118 214,938 258,450 217,400 168,246 -34.90% Commodities 238,381 246,357 171,900 75,150 50,426 -70.67% Capital Outlay - 9,346 10,000 - - -100.00%

TOTAL $ 1,526,280 $ 1,532,985 $ 1,497,975 $ 1,299,175 $ 1,242,006 -17.09%

FUNDING SOURCES

Fines $ 40,008 $ 37,350 $ 41,200 $ 45,000 $ 41,000 -0.49% Intergovernmental 152,004 144,442 145,887 145,887 147,331 0.99% Tax Levy 162,803 172,373 175,079 175,079 176,913 1.05% General Fund 1,171,465 1,178,820 1,135,809 933,209 876,762 -22.81%

TOTAL $ 1,526,280 $ 1,532,985 $ 1,497,975 $ 1,299,175 $ 1,242,006 -17.09%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Director 1 1 1 1 1 Senior Librarian 4 4 4 4 4 Library Assistant 7 7 7 7 6.5 Administrative Assistant 1 1 0.5 0.5 0.5 Maintenance Worker 1 0 0 0 0 Library Aide (5) 2.5 2.55 2.55 2.5 2.5 Library Clerk (5) 1.25 1.5 1.5 1.5 1.06 Shelver/Call-in (5) 1.93 1.28 1.28 1.46 1.46

19.68 18.33 17.83 17.96 17.02

FUNCTION This account records the cost of operating and maintaining the Burlington Public Library. The library is a full service facility providing book checkout, videos, recordings, reference services and internet access to the citizens of Des Moines County. GENERAL

LIBRARY

1001-1500-1511

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 655,044 $ 635,962 $ 588,300 $ 597,100 $ 584,796 412 Part Time Wages 156,860 174,902 208,800 160,000 182,111 421 Full Time Overtime 311 56 - - - 432 Longevity 8,642 7,781 7,100 6,250 6,475 441 FICA 62,038 61,607 62,100 58,000 59,164 442 IPERS 65,380 69,425 72,500 67,700 69,063 445 Deferred Comp - Other 4,807 4,940 - 5,250 - 451 Health/Cafeteria Insurance 110,824 105,946 117,000 110,500 120,000 452 Life Insurance 403 374 400 400 331 454 Worker's Compensation 472 1,351 1,425 1,425 1,394

Personnel Services Sub-Total 1,064,781 1,062,344 1,057,625 1,006,625 1,023,334

512 Health Care & Medical Services 235 - - - - 514 Computer Related Services - - - 57,500 15,000 519 Other Professional Service 2,079 2,008 2,050 4,100 4,200 521 Printing and Binding 2,200 1,964 2,550 - - 522 Laundry and Cleaning Services - 5,800 14,000 14,000 15,000 529 Miscellaneous Technical Services 64,052 62,014 64,000 - - 541 Advertising and Legal Publication 887 1,056 1,000 - - 542 Telephone/Communication Chgs 2,524 2,736 4,000 10,100 10,000 543 Light and power 83,416 77,977 86,700 77,000 77,000 551 Liability 2,509 2,810 2,750 3,000 3,162 552 Property 884 837 950 850 884 561 Travel and Conference Expenses 9,656 2,891 8,600 600 200 563 Dues and Memberships 1,536 1,779 1,550 1,550 800 567 Training and Education 3,967 1,370 4,100 2,100 500 572 Small Equipment Repair 8,143 4,685 6,100 3,100 3,000 573 Buildings & Building Equipment 14,487 13,527 13,250 19,250 18,500 574 Property Maintenance Charges 130 5,864 18,000 13,000 12,000 593 Postage and Shipping 12,630 13,703 13,250 11,250 8,000 594 Refunds - 5 - - - 599 Miscellaneous 13,783 13,912 15,600 - -

Contractual Services Sub-Total 223,118 214,938 258,450 217,400 168,246

611 General Office Supplies 6,694 8,303 7,650 7,650 4,000 612 Library Office Supplies 17,224 19,704 15,300 7,300 6,000 613 Periodicals and Publications 18,723 17,099 19,000 14,000 12,000 624 Janitorial/Sanitation Supplies 6,912 9,963 7,150 7,150 5,000 627 Minor Equipment 2,524 595 2,050 - - 631 Building Repair Supplies 417 1,884 500 500 500 632 Small Equipment Repair Supplies - - - 50 - 641 Books-Standing Order 18,805 110 19,400 7,950 2,000 642 Books-Adult Services 82,091 19,370 5,700 10,700 2,000 643 Books-Young Adult 3,411 73,182 6,100 1,100 2,000 GENERAL

LIBRARY

1001-1500-1511

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 644 Books-Children Services 37,196 6,062 40,800 2,800 4,426 645 CD's-Adult Services 9,352 35,835 9,200 2,700 1,000 646 CD's-Children's Services 1,308 16,999 4,100 500 1,000 647 Video-Adult Services 17,236 3,291 16,300 4,300 1,000 648 Video-Children's Services 3,567 21,897 5,100 400 2,000 649 Microform 2,265 3,300 1,550 500 500 651 Gasoline 45 664 - - - 653 Heating Fuel 10,044 - 11,200 7,500 7,000 672 Sign Materials 271 568 300 - - 675 Miscellaneous 296 787 500 50 - - Commodities Sub-Total 238,381 246,357 171,900 75,150 50,426

740 Equipment Purchases - 9,346 10,000 - -

Capital Outlay Sub-Total - 9,346 10,000 - -

913 Expense Transfers - 20,673 - - -

Transfers Out Sub-Total - 20,673 - - -

Total $ 1,526,280 $ 1,553,658 $ 1,497,975 $ 1,299,175 $ 1,242,006 GENERAL

PARK MAINTENANCE & OPERATION

1001-1600-1601

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 446,379 $ 339,223 $ 368,785 $ 353,415 $ 318,599 -13.61% Contractual Services 65,264 80,514 84,150 94,925 84,150 0.00% Commodities 75,690 61,285 89,300 76,950 78,795 -11.76% Capital Outlay 27,006 25,476 - 26,500 - 0.00%

TOTAL $ 614,339 $ 506,498 $ 542,235 $ 551,790 $ 481,544 -11.19%

FUNDING SOURCES

Park Rental $ 9,300 $ 6,326 $ 8,755 $ 6,000 $ 8,000 -8.62% Shelter House Rental 11,493 13,147 12,360 13,000 12,000 -2.91% Donations - - - - 7,500 100.00% General Fund 593,546 487,025 521,120 532,790 454,044 -12.87%

TOTAL $ 614,339 $ 506,498 $ 542,235 $ 551,790 $ 481,544 -11.19%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Park & Recreation Superintendent 1 1 1 1 1 Parks Maintenance Mechanic 1 1 1 1 1 Parks Temporary Laborer 6.55 6.07 6.07 6.07 6 Parks Foreman 1 0 0 0 0 Office Coordinator 1 1 1 0.5 0

10.55 9.07 9.07 8.57 8

FUNCTION The Parks Department maintains the City-owned parks and recreational facilities and performs related duties. The department maintains ten parks containing 350 acres of ground. GENERAL

PARK MAINTENANCE & OPERATION

1001-1600-1601 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 192,502 $ 133,556 $ 135,700 $ 128,100 $ 101,747 413 Temporary Wages 117,545 107,221 121,400 121,400 121,400 421 Full Time Overtime 1,361 68 1,000 600 1,000 423 Holiday Overtime - - 250 100 250 432 Longevity 2,017 750 750 790 300 435 Clothing and Uniforms 539 342 500 500 500 441 FICA 23,827 18,475 19,850 19,000 17,189 442 IPERS 21,544 18,693 18,600 18,900 15,492 445 Deferred Comp - Other 4,233 - - - - 451 Health/Cafeteria Insurance 39,938 37,637 39,300 37,100 34,500 452 Life Insurance 108 86 120 110 58 454 Worker's Compensation 17,695 6,839 6,815 6,815 6,163 455 Unemployment Insurance 25,070 15,556 24,500 20,000 20,000

Personnel Services Sub-Total 446,379 339,223 368,785 353,415 318,599

514 Computer Related Services 672 760 550 750 600 519 Other Professional Service 720 693 700 700 700 521 Printing and Binding 220 210 325 325 300 523 Towing and Storage 150 - - - - 524 Sanitation and Landfill Services - 144 - 500 650 529 Miscellaneous Technical Services 2,665 2,510 3,250 2,500 3,250 533 Vehicles and Large Equipment 727 28 750 1,600 750 542 Telephone/Communication Chgs 1,907 2,033 1,925 2,050 2,500 543 Light and power 21,731 24,423 22,050 24,000 22,700 544 Water and Sewer 3,877 3,517 4,000 4,000 4,000 561 Travel and Conference Expenses 225 352 750 750 750 563 Dues and Memberships 440 555 650 650 650 567 Training and Education 110 412 750 750 750 571 Vehicles and Equipment Repair 1,863 4,100 6,000 4,000 6,000 572 Small Equipment Repair 430 101 650 650 650 573 Buildings & Building Equipment 620 16,237 10,000 24, 000 12,700 574 Property Maintenance Charges 21,681 16,274 24,500 24,500 24,500 575 Vehicle Maintenance Charges 6,482 2,067 6,600 2,500 2,500 576 Street Repairs and Maintenance - 5,750 - - - 591 Sales and Other Taxes 44 - - - - 593 Postage and Shipping 638 348 600 600 100 594 Refunds 32 - 100 100 100 599 Miscellaneous 30 - - - -

Contractual Services Sub-Total 65,264 80,514 84,150 94,925 84,150

611 General Office Supplies 399 764 700 700 700 621 Agricultural Supplies 5,775 6,068 13,000 8,000 8,000 622 Chemical/Scientif Supplies 2,866 3,485 3,500 3,500 3,750 623 Medical Supplies - 24 50 50 200 624 Janitorial/Sanitation Supplies 1,660 1,623 3,250 3,000 2,750 GENERAL

PARK MAINTENANCE & OPERATION

1001-1600-1601 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 627 Minor Equipment 7,960 5,902 6,250 6,250 6,250 628 Safety Equipment 196 769 750 750 750 631 Building Repair Supplies 18,463 10,758 13,900 13,900 11,000 632 Small Equipment Repair Supplies 2,710 2,657 3,000 3,000 3,000 633 Vechicles & Equipment Rep Sup 6,493 4,210 6,500 6,000 8,500 639 Other Maintenance Materials 16 - - - - 651 Gasoline 13,006 11,844 12,500 12,000 12,875 652 Diesel Fuel 8,636 7,190 9,000 6,500 9,270 653 Heating Fuel 2,210 1,941 3,000 2,500 2,750 655 Oils and Lubricants 553 548 700 700 1,000 672 Sign Materials 2,730 345 7,500 5,000 2,500 674 Recreation Supplies 1,980 3,157 5,700 5,000 5,500 675 Miscellaneous 37 - - 100.00 -

Commodities Sub-Total 75,690 61,285 89,300 76,950 78,795

742 Operating Equipment 27,006 25,476 - - - 743 Vehicles - - - 26,500 -

Capital Outlay Sub-Total 27,006 25,476 - 26,500 -

Total $ 614,339 $ 506,498 $ 542,235 $ 551,790 $ 481,544 GENERAL

FORESTRY MAINTENANCE & OPERATION

1001-1600-1602

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 174,491 $ 193,811 $ 188,410 $ 200,310 $ 204,451 8.51% Contractual Services 56,732 63,862 52,725 188,025 115,850 119.72% Commodities 29,792 31,164 40,425 41,400 45,825 13.36% Capital Outlay - - - - -

TOTAL $ 261,015 $ 288,838 $ 281,560 $ 429,735 $ 366,126 30.03%

FUNDING SOURCES

General Fund $ 261,015 $ 288,838 $ 281,560 $ 429,735 $ 366,126 30.03%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Forester 1 1 1 1 1 Forestry Worker II 1 1 1 1 1 Forestry Worker I 0.8 0.8 0.8 0.73 0.73 Forestry Temporary Laborer 0.67 1.28 1.28 1.28 1.28

3.47 4.08 4.08 4.01 4.01

FUNCTION The Forestry Department provides the removal of dead and dying trees on public land and in street right-of-ways and performs related duties. GENERAL

FORESTRY MAINTENANCE & OPERATION

1001-1600-1602 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 76,786 $ 90,185 $ 91,700 $ 95,000 $ 97,738 412 Part Time Wages 13,203 16,712 28,500 24,000 26,356 413 Temporary Wages 35,914 33,375 26,800 30,000 26,830 414 On Call Time 359 87 250 250 - 421 Full Time Overtime 260 2,430 500 500 750 423 Holiday Overtime - - 600 600 600 432 Longevity 450 - 300 300 300 435 Clothing and Uniforms 700 553 750 750 750 441 FICA 9,834 10,953 11,400 11,500 11,672 442 IPERS 9,485 11,220 10,900 11,800 11,229 451 Health/Cafeteria Insurance 21,227 20,107 12,750 21,650 24,000 452 Life Insurance 48 58 60 60 58 454 Worker's Compensation 6,225 3,911 3,900 3,900 4,168 455 Unemployment Insurance - 4,220 - - -

Personnel Services Sub-Total 174,491 193,811 188,410 200,310 204,451

512 Health Care & Medical Services 25 - - - - 514 Computer Related Services 2,100 2,100 2,100 2,100 2,100 519 Other Professional Service 593 351 525 525 750 521 Printing and Binding 14 - 300 200 300 523 Towing and Storage - 300 300 300 300 524 Sanitation and Landfill Services 559 499 1,000 500 1,000 529 Miscellaneous Technical Services 18,463 19,778 20,000 155,000 75,000 533 Vehicles and Large Equipment 9,852 10,557 7,000 7,000 4,500 541 Advertising and Legal Publication 162 - 200 200 200 542 Telephone/Communication Chgs 1,033 961 1,250 1,000 2,000 561 Travel and Conference Expenses 424 504 750 600 2,000 563 Dues and Memberships 255 185 500 500 600 567 Training and Education 90 790 1,000 800 2,000 571 Vehicles and Equipment Repair 16,007 22,310 10,000 15,000 18,000 572 Small Equipment Repair 365 244 750 750 1,000 574 Property Maintenance Charges - 3,129 - 500 2,500 575 Vehicle Maintenance Charges 6,699 2,155 7,000 3,000 3,000 579 Other Infrastructure Repairs - - - - - 593 Postage and Shipping 65 - 50 50 600 599 Miscellaneous 25 - - - -

Contractual Services Sub-Total 56,732 63,862 52,725 188,025 115,850

611 General Office Supplies 50 81 100 100 500 613 Periodicals and Publications - - 50 50 50 614 Minor Office Euqipment - - - - 500 621 Agricultural Supplies 4,393 2,000 10,000 10,000 10,000 622 Chemical/Scientif Supplies 984 1,324 3,000 3,000 2,500 623 Medical Supplies - - - - 100 624 Janitorial/Sanitation Supplies 2 - - - 100 GENERAL

FORESTRY MAINTENANCE & OPERATION

1001-1600-1602 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 627 Minor Equipment 2,510 5,594 4,000 4,000 5,000 628 Safety Equipment 762 1,633 1,000 1,000 1,000 631 Building Repair Supplies 994 1,238 1,000 1,000 2,000 632 Small Equipment Repair Supplies 467 364 1,250 1,250 1,250 633 Vechicles & Equipment Rep Sup 3,818 2,534 3,500 3,500 3,500 639 Other Maintenance Materials 12 7 100 100 100 651 Gasoline 4,529 3,836 4,500 4,000 5,000 652 Diesel Fuel 9,852 11,862 10,500 12,000 12,500 655 Oils and Lubricants 831 479 1,000 1,000 1,000 672 Sign Materials 438 110 200 200 500 675 Miscellaneous 149 102 225 200 225

Commodities Sub-Total 29,792 31,164 40,425 41,400 45,825

Total $ 261,015 $ 288,838 $ 281,560 $ 429,735 $ 366,126 GENERAL

PARK SWIMMING POOL

1001-1600-1603

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 31,530 $ 28,026 $ 33,300 $ 33,950 $ 33,158 -0.43% Contractual Services 17,061 17,253 17,650 18,350 19,950 13.03% Commodities 29,101 20,284 30,300 29,000 31,050 2.48% Capital Outlay - 2,413 - - - 0.00%

TOTAL $ 77,692 $ 67,976 $ 81,250 $ 81,300 $ 84,158 3.58%

FUNDING SOURCES

Pool Rental $ 1,735 $ 1,750 $ 1,751 $ 1,750 $ 2,000 14.22% Park Pool Admissions 26,738 19,763 27,810 23,000 23,500 -15.50% Park Pool Season Passes 8,884 6,740 9,270 8,000 8,000 -13.70% Park Pool Lessons 5,430 4,230 5,150 5,000 5,500 6.80% Concessions 11,638 7,711 11,845 9,800 10,000 -15.58% General Fund 23,267 27,782 25,424 33,750 35,158 38.29%

TOTAL $ 77,692 $ 67,976 $ 81,250 $ 81,300 $ 84,158 3.58%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Assistant Manager (2) 0.29 0.29 0.29 0.29 0.29 Lifeguards (11) 1.59 1.59 1.59 1.59 1.59

1.88 1.88 1.88 1.88 1.88

FUNCTION Operation and maintenance of the City-owned swimming pool in Dankwardt park. The pool is open from June-August to provide summer time swimming in a clean, safe environment. GENERAL

PARK SWIMMING POOL

1001-1600-1603 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 413 Temporary Wages $ 29,000 $ 25,115 $ 29,850 $ 29,850 $ 29,850 421 Full Time Overtime 137 182 150 800 - 435 Clothing and Uniforms - - 200 200 200 441 FICA 2,229 1,935 2,300 2,300 2,284 454 Worker's Compensation 164 794 800 800 824

Personnel Services Sub-Total 31,530 28,026 33,300 33,950 33,158

511 Consulting/Professional Services - - - 300 - 519 Other Professional Service 475 528 450 450 500 521 Printing and Binding 272 - - - 200 529 Miscellaneous Technical Services 426 460 450 450 450 541 Advertising and Legal Publication - - 200 200 200 542 Telephone/Communication Chgs 669 669 700 700 700 543 Light and power 5,448 4,904 5,600 5,600 5,800 544 Water and Sewer 4,259 5,234 4,600 5,000 5,000 563 Dues and Memberships - - - - 250 567 Training and Education 458 200 250 250 250 572 Small Equipment Repair - - - - 1,000 573 Buildings & Building Equipment 669 588 1,000 1,000 1,000 574 Property Maintenance Charges 2,100 2,561 2,250 2,250 2,500 591 Sales and Other Taxes 2,285 1,665 2,050 2,050 2,050 593 Postage and Shipping - - 100 100 50 594 Refunds - 376 - - - 599 Miscellaneous - 68 - - -

Contractual Services Sub-Total 17,061 17,253 17,650 18,350 19,950

611 General Office Supplies 68 - - - 50 622 Chemical/Scientif Supplies 14,085 11,522 14,300 12,000 14,500 624 Janitorial/Sanitation Supplies 457 90 400 400 400 627 Minor Equipment 29 89 400 300 700 628 Safety Equipment - 6 400 400 200 631 Building Repair Supplies 5,768 1,378 3,600 4,200 3,500 632 Small Equipment Repair Supplies 154 77 200 200 200 653 Heating Fuel 1,685 2,001 2,500 3,000 3,000 661 Concessions 6,855 5,121 6,500 6,500 6,500 674 Recreation Supplies - - 2,000 2,000 2,000

Commodities Sub-Total 29,101 20,284 30,300 29,000 31,050

Capital Outlay - 2,413 - - -

Capital Outlay Sub-Total - 2,413 - - -

Total $ 77,692 $ 67,976 $ 81,250 $ 81,300 $ 84,158 GENERAL

RECREATION ACTIVITIES

1001-1600-1604

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 111,654 $ 110,137 $ 93,000 $ 70,915 $ 64,433 -30.72% Contractual Services 4,183 4,848 3,000 2,300 3,150 5.00% Commodities 4,705 4,284 4,150 4,150 4,850 16.87% Capital Outlay - - - - -

TOTAL $ 120,542 $ 119,269 $ 100,150 $ 77,365 $ 72,433 -27.68%

FUNDING SOURCES

Recreation Admissions $ 15,640 $ 11,280 $ 18,540 $ 14,000 $ 18,000 -2.91% Recreation Miscellaneous 650 - - - - 0.00% General Fund 104,252 107,989 81,610 63,365 54,433 -33.30%

TOTAL $ 120,542 $ 119,269 $ 100,150 $ 77,365 $ 72,433 -27.68%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Recreation Manager 1 1 0.75 0.75 0.5 Youth Center Supervisor 0.8 0.8 0 0 0 Recreation Counselors 1.02 1.02 1.02 0.9 0.9

2.82 2.82 1.77 1.65 1.4

FUNCTION Recreation Activities reflects the cost of these activities under control of the Recreation Manager. Included are safe night out, summer recreation programs, in-line hockey league. In addition the Recreation Manager oversees operations of the Flint Hills Golf Course, park swimming pool, and other recreational activities.

GENERAL

RECREATION ACTIVITIES

1001-1600-1604 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 56,053 $ 63,531 $ 50,100 $ 36,100 $ 32,552 412 Part Time Wages 13,514 4,330 - - - 413 Temporary Wages 14,253 11,627 17,000 15,000 14,960 421 Full Time Overtime 218 104 - - - 432 Longevity 450 450 450 225 225 435 Clothing and Uniforms 60 - - - - 441 FICA 6,403 5,764 5,150 4,000 3,652 442 IPERS 5,620 6,043 4,560 4,150 2,927 451 Health/Cafeteria Insurance 15,054 15,755 13,200 9,400 8,776 452 Life Insurance 29 29 40 40 29 454 Worker's Compensation - 2,504 2,500 2,000 1,312

Personnel Services Sub-Total 111,654 110,137 93,000 70,915 64,433

514 Computer Related Services 12 8 100 50 - 519 Other Professional Service 132 165 - - - 521 Printing and Binding 54 143 100 100 200 529 Miscellaneous Technical Services 55 303 - - - 541 Advertising and Legal Publication 56 101 200 100 200 542 Telephone/Communication Chgs 697 763 800 800 850 543 Light and power 1,801 1,685 - - - 544 Water and Sewer 807 395 200 200 - 561 Travel and Conference Expenses 201 - 750 400 750 563 Dues and Memberships - 285 300 300 350 567 Training and Education 199 - 450 300 250 573 Buildings & Building Equipment 39 - - - - 574 Property Maintenance Charges 47 972 - - - 575 Vehicle Maintenance Charges - - - - 500 593 Postage and Shipping 83 29 100 50 50

Contractual Services Sub-Total 4,183 4,848 3,000 2,300 3,150 GENERAL

RECREATION ACTIVITIES

1001-1600-1604 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 611 General Office Supplies 344 313 400 400 400 623 Medical Supplies - 88 - - - 624 Janitorial/Sanitation Supplies 107 1,164 100 100 - 627 Minor Equipment 119 - 200 200 200 628 Safety Equipment 14 735 50 50 50 631 Building Repair Supplies 123 69 - - - 632 Small Equipment Repair Supplies - 13 - - - 633 Vechicles & Equipment Rep Sup - - - - 500 653 Heating Fuel 917 367 - - - 674 Recreation Supplies 39 472 400 400 450 675 Miscellaneous 3,042 1,064 3,000 3,000 3,250

Commodities Sub-Total 4,705 4,284 4,150 4,150 4,850

Total $ 120,542 $ 119,269 $ 100,150 $ 77,365 $ 72,433 GENERAL

MUNICIPAL BAND

1001-1600-1606

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 8,215 $ - $ - $ - $ - Contractual Services 336 - - - - Commodities 4,083 - - - - Capital Outlay - - - - -

TOTAL $ 12,634 $ - $ - $ - $ - 0.00%

FUNDING SOURCES

Donations $ 4,026 $ - $ - $ - $ - General Fund 8,608 - - - -

Total $ 12,634 $ - $ - $ - $ - 0.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Municipal Band performs weekly concerts in Crapo Park during the summer months, as well as appearing in parades and performing at the annual Memorial Day services. The band, a long time tradition, is made up of members of the community who are paid a token amount for their participation. The budget also covers fees for guest performances, new music, and instrument repair. The Municipal Band has formed a seperate 501(C) organization that manages the Band's activities now. GENERAL

MUNICIPAL BAND

1001-1600-1606 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 413 Temporary Wages $ 7,618 $ - $ - $ - $ - 441 FICA 583 - - - - 442 IPERS 14 - - - -

Personnel Services Sub-Total 8,215 - - - -

511 Consulting/Professional Services 290 - - - - 593 Postage and Shipping 46 - - - -

Contractual Services Sub-Total 336 - - - -

675 Miscellaneous 4,083 - - - -

Commodities Sub-Total 4,083 - - - -

Total $ 12,634 $ - $ - $ - $ - GENERAL

PORT OF BURLINGTON AND RIVERFRONT

1001-1600-1607

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 126,370 74,473 130,950 81,600 101,500 -22.49% Commodities 11,347 9,672 14,000 12,000 13,050 -6.79% Capital Outlay - - - - -

TOTAL $ 137,717 $ 84,145 $ 144,950 $ 93,600 $ 114,550 -20.97%

FUNDING SOURCES

Otter Island Leases $ 10,500 $ 10,615 $ 10,815 $ 10,300 $ 10,800 -0.14% Port Rental 9,860 15,765 23,500 17,000 17,000 -27.66% Riverfront Rentals 72,357 12,765 64,285 19,950 40,400 -37.15% Hotel/Motel Taxes 45,000 45,000 46,350 46,350 46,350 0.00%

TOTAL $ 137,717 $ 84,145 $ 144,950 $ 93,600 $ 114,550 -20.97%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Cost of maintaining the boat docks located on the City's riverfront, this includes the annual cost of repairing, installing, and cleaning debris from the docks. GENERAL

PORT OF BURLINGTON AND RIVERFRONT

1001-1600-1607 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 519 Other Professional Service 524 Sanitation and Landfill Services $ 878 $ 289 $ 2,000 $ 1,000 $ 1,200 529 Miscellaneous Technical Services 54 359 300 300 300 543 Light and power 13,723 14,817 14,300 14,900 14,500 544 Water and Sewer 841 1,501 1,250 1,500 1,250 552 Property 2,821 3,076 3,000 3,000 3,000 572 Small Equipment Repair 45 46 100 100 100 573 Buildings & Building Equipment 374 652 500 500 650 574 Property Maintenance Charges 106,752 52,405 109,000 60,000 80,000 593 Postage and Shipping 67 85 100 100 100 594 Refunds 815 1,243 400 200 400

Contractual Services Sub-Total 126,370 74,473 130,950 81,600 101,500

611 General Office Supplies 27 92 100 100 100 621 Agricultural Supplies 771 - 800 500 800 622 Chemical/Scientif Supplies 23 30 200 200 100 624 Janitorial/Sanitation Supplies 3,282 2,548 3,300 2,500 3,000 627 Minor Equipment 255 36 500 300 500 631 Building Repair Supplies 877 153 900 900 750 632 Small Equipment Repair Supplies 593 622 1,300 1,000 900 639 Other Maintenance Materials 1,481 498 1,000 600 1,000 653 Heating Fuel 3,888 5,543 5,900 5,900 5,900 675 Miscellaneous 150 150 - - -

Commodities Sub-Total 11,347 9,672 14,000 12,000 13,050

Total $ 137,717 $ 84,145 $ 144,950 $ 93,600 $ 114,550 GENERAL

SENIOR CENTER

1001-1600-1612

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - 0.00% Contractual Services 4,524 6,180 5,750 5,150 5,850 1.74% Commodities 502 146 1,100 1,100 1,100 0.00% Capital Outlay - - - - -

TOTAL $ 5,026 $ 6,326 $ 6,850 $ 6,250 $ 6,950 1.46%

FUNDING SOURCES

General Fund $ 5,026 $ 6,326 $ 6,850 $ 6,250 $ 6,950 1.46%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Property Maintenance cost associated with the City's ownership of the Steamboat Senior Citizens Center located on Jefferson Street in downtown Burlington. The center not only provides a gathering site for seniors, but also houses the Area Agency on Aging Concregate Meal Program. GENERAL

SENIOR CENTER

1001-1600-1612 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 529 Miscellaneous Technical Services $ 416 $ 446 $ 450 $ 450 $ 450 572 Small Equipment Repair - 225 - - - 573 Buildings & Building Equipment 145 1,080 200 200 300 574 Property Maintenance Charges 3,963 4,429 5,100 4,500 5,100

Contractual Services Sub-Total 4,524 6,180 5,750 5,150 5,850

624 Janitorial/Sanitation Supplies 62 11 100 100 100 627 Minor Equipment 270 76 - - - 631 Building Repair Supplies 3 11 500 500 500 632 Small Equipment Repair Supplies 167 48 500 500 500

Commodities Sub-Total 502 146 1,100 1,100 1,100

Total $ 5,026 $ 6,326 $ 6,850 $ 6,250 $ 6,950 GENERAL

HUMAN RIGHTS COMMISSION

1001-1700-1702

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 490 977 1,000 1,000 1,075 7.50% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 490 $ 977 $ 1,000 $ 1,000 $ 1,075 7.50%

FUNDING SOURCES

General Fund $ 490 $ 977 $ 1,000 $ 1,000 $ 1,075 7.50%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Human Rights Commission is a voluntary board of local citizens appointed by the City Council. The goal of the commission is to promote public awareness of human rights issues, as well as refer complaints to the Iowa Civil Rights Commission. GENERAL

HUMAN RIGHTS COMMISSION

1001-1700-1702 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 541 Advertising and Legal Publication $ - $ 237 $ 100 $ 100 $ 200 561 Travel and Conference Expenses 56 125 150 150 125 563 Dues and Memberships 25 - - - - 567 Training and Education 409 615 750 750 750

Contractual Services Sub-Total 490 977 1,000 1,000 1,075

Total $ 490 $ 977 $ 1,000 $ 1,000 $ 1,075 GENERAL

POTTERS FIELD

1001-1700-1703

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services - - 1,050 - 1,050 0.00% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ - $ - $ 1,050 $ - $ 1,050 0.00%

FUNDING SOURCES

General Fund $ - $ - $ 1,050 $ - $ 1,050 0.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Potter's Field expense reflects the annual payment to Aspen Grove Cemetery for maintaining the City-owned Potter's Field. Potter's Field provides burial plots for indigent individuals. GENERAL

POTTERS FIELD

1001-1700-1703 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 581 Local contributions $ - $ - $ 1,050 $ - $ 1,050

Total $ - $ - $ 1,050 $ - $ 1,050 GENERAL

PUBLIC WORKS ADMINISTRATION

1001-1800-1801

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 255,956 $ 254,156 $ 221,315 $ 200,315 $ 168,289 -23.96% Contractual Services 4,525 19,769 5,750 8,900 6,300 9.57% Commodities 2,265 2,573 2,250 3,750 2,650 17.78% Capital Outlay - - - - -

TOTAL $ 262,746 $ 276,499 $ 229,315 $ 212,965 $ 177,239 -22.71%

FUNDING SOURCES

Road Use Tax $ 165,678 $ 70,000 $ 72,100 $ 72,100 $ 72,100 0.00% General Fund 97,068 206,499 157,215 140,865 105,139 -33.12%

TOTAL $ 262,746 $ 276,499 $ 229,315 $ 212,965 $ 177,239 -22.71%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Public Works Director 1 1 1 0.8 0.8 Assistant Director of Public Works 1 0.25 0.25 0.25 0 Office Coordinator 1 1 1 1 1

3 2.25 2.25 2.05 1.8

FUNCTION The Public Works activity reflects the cost for overall administration of the Public Works function. Public Works includes engineering, streets, transit, vehicle maintenance, sewer maintenance, and property maintenance activities. GENERAL

PUBLIC WORKS ADMINISTRATION

1001-1800-1801 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 184,615 $ 180,022 $ 156,900 $ 140,800 $ 116,792 432 Longevity 1,100 1,071 750 750 750 441 FICA 13,999 13,402 12,100 10,800 8,992 442 IPERS 15,009 14,703 14,100 12,800 10,497 451 Health/Cafeteria Insurance 35,158 44,612 37,100 34,800 31,000 452 Life Insurance 87 79 100 100 52 454 Worker's Compensation 5,988 267 265 265 206

Personnel Services Sub-Total 255,956 254,156 221,315 200,315 168,289

511 Consulting/Professional Services - 7,000 - - - 514 Computer Related Services 1,008 3,038 1,200 1,500 1,200 519 Other Professional Service - 166 - - - 521 Printing and Binding - 62 - - - 529 Miscellaneous Technical Services - 92 - - - 542 Telephone/Communication Chgs 1,042 1,240 1,500 1,350 1,300 543 Light and power - - - 500 - 561 Travel and Conference Expenses 1,444 7,107 2,000 2,000 2,500 563 Dues and Memberships 253 350 250 250 250 567 Training and Education 185 - 200 200 300 571 Vehicles and Equipment Repair - 24 - - - 572 Small Equipment Repair 181 186 200 200 250 574 Property Maintenance Charges - - - 2,500 - 575 Vehicle Maintenance Charges 281 421 200 200 250 593 Postage and Shipping 131 83 200 200 250

Contractual Services Sub-Total 4,525 19,769 5,750 8,900 6,300

611 General Office Supplies 1,170 807 1,000 1,000 1,200 614 Minor Office Euqipment - 261 - - - 627 Minor Equipment 417 817 500 500 750 651 Gasoline 678 688 750 750 700 653 Heating Fuel - - - 1,500 -

Commodities Sub-Total 2,265 2,573 2,250 3,750 2,650

Total $ 262,746 $ 276,499 $ 229,315 $ 212,965 $ 177,239 GENERAL

ENGINEERING

1001-1800-1802

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 413,544 $ 429,155 $ 429,545 $ 412,755 $ 434,547 1.16% Contractual Services 36,027 36,189 46,750 43,950 46,100 -1.39% Commodities 4,952 5,038 9,200 7,400 8,700 -5.43% Capital Outlay - - - - -

TOTAL $ 454,523 $ 470,382 $ 485,495 $ 464,105 $ 489,347 0.79%

FUNDING SOURCES

Sales Tax $ 50,000 $ 50,000 $ 51,500 $ - $ - -100.00% Charges for Services 374,523 420,382 433,995 464,105 489,347 12.75% Road Use Tax 30,000 - - - - 0.00%

TOTAL $ 454,523 $ 470,382 $ 485,495 $ 464,105 $ 489,347 0.79%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

City Engineer/Deputy Director of Public Works 1 0.75 0.75 1 1 Transit Manager 0 0.5 0.5 0 0 Engineer Technician I 2 1 2 2 2 Engineer Technician II 1 2 1 1 1 Engineering Intern II 1 1 1 1 1 Receptionist/Marketing Associate 0.75 0 0 0 0

5.75 5.25 5.25 5 5

FUNCTION The Engineering activity reflects the City's cost for engineering provided by the City Engineer's Office. The Engineer's Office provides the design, surveying and inspection of Public Works projects and related activities. GENERAL

ENGINEERING

1001-1800-1802 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 270,358 $ 276,650 $ 287,800 $ 285,060 $ 290,484 412 Part Time Wages 26,449 16,514 - - - 414 On Call Time - 100 - 200 - 421 Full Time Overtime 4,703 9,921 8,350 9,000 10,000 423 Holiday Overtime 169 392 150 150 300 432 Longevity 2,383 1,750 2,050 2,050 2,050 441 FICA 22,594 22,999 22,850 22,400 23,144 442 IPERS 23,727 26,306 26,650 26,300 27,016 451 Health/Cafeteria Insurance 62,838 69,217 76,400 62,300 76,000 452 Life Insurance 139 144 150 150 144 454 Worker's Compensation 184 5,162 5,145 5,145 5,409

Personnel Services Sub-Total 413,544 429,155 429,545 412,755 434,547

511 Consulting/Professional Services 16,492 15,494 18,400 18,400 18,400 512 Health Care & Medical Services 310 - 100 100 100 514 Computer Related Services 4,414 7,902 8,200 8,200 8,200 542 Telephone/Communication Chgs 3,091 3,045 3,200 3,400 3,200 561 Travel and Conference Expenses 566 216 1,250 500 1,300 563 Dues and Memberships 566 344 600 600 600 567 Training and Education 1,430 3,086 2,250 2,250 2,250 571 Vehicles and Equipment Repair 58 310 1,000 1,000 1,000 572 Small Equipment Repair 181 186 750 500 750 574 Property Maintenance Charges 213 165 800 500 800 575 Vehicle Maintenance Charges 8,250 5,292 9,700 8,000 9,000 593 Postage and Shipping 456 149 500 500 500

Contractual Services Sub-Total 36,027 36,189 46,750 43,950 46,100

611 General Office Supplies 1,028 697 1,000 1,000 1,000 613 Periodicals and Publications - 300 - - - 614 Minor Office Euqipment 100 274 500 500 500 624 Janitorial/Sanitation Supplies 6 - - - - 627 Minor Equipment 702 106 2,500 1,000 2,000 628 Safety Equipment 63 103 100 100 100 632 Small Equipment Repair Supplies 185 50 1,000 500 1,000 633 Vechicles & Equipment Rep Sup - - 500 300 500 651 Gasoline 2,868 3,508 3,600 4,000 3,600

Commodities Sub-Total 4,952 5,038 9,200 7,400 8,700

Total $ 454,523 $ 470,382 $ 485,495 $ 464,105 $ 489,347 GENERAL

PUBLIC WORKS BUILDING

1001-1800-1803

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 31,230 $ 31,148 $ 33,300 $ 2,600 $ - -100.00% Contractual Services 72,778 81,697 75,500 86,800 90,400 19.74% Commodities 15,373 32,268 31,800 31,700 31,300 -1.57% Capital Outlay - - - - -

TOTAL $ 119,381 $ 145,113 $ 140,600 $ 121,100 $ 121,700 -13.44%

FUNDING SOURCES

General fund $ 50,058 $ 95,113 $ 89,100 $ 69,600 $ 70,200 -21.21% Road Use Tax 69,323 50,000 51,500 51,500 51,500 0.00%

TOTAL $ 119,381 $ 145,113 $ 140,600 $ 121,100 $ 121,700 -13.44%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Part Time Custodian 0.5 0.8 0.8 0 0

FUNCTION The Public Works Building activity accounts for the maintenance of the City's Public Works facility which opened in 2001. This includes janitorial, utilities, and minor repairs.

GENERAL

PUBLIC WORKS BUILDING

1001-1800-1803 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 412 Part Time Wages $ 26,408 $ 25,647 $ 27,350 $ 2,000 $ - 413 Temporary Wages 321 303 350 100 - 435 Clothing and Uniforms 293 206 250 200 - 441 FICA 2,045 1,985 2,100 150 - 442 IPERS 2,163 2,256 2,500 150 - 454 Worker's Compensation - 751 750 - -

Personnel Services Sub-Total 31,230 31,148 33,300 2,600 -

519 Other Professional Service 1,164 1,174 500 1,200 1,200 522 Laundry and Cleaning Services 4,466 4,604 4,600 14,400 15,000 529 Miscellaneous Technical Services 5,015 5,363 5,100 5,100 5,500 542 Telephone/Communication Chgs 700 700 - 700 700 543 Light and power 27,657 28,400 30,000 30,000 30,000 572 Small Equipment Repair 10 - 500 250 500 573 Buildings & Building Equipment 4,080 3,163 4,200 4,200 4,500 574 Property Maintenance Charges 29,568 37,982 30,600 30,600 33,000 575 Vehicle Maintenance Charges 118 310 - 350 -

Contractual Services Sub-Total 72,778 81,697 75,500 86,800 90,400

624 Janitorial/Sanitation Supplies 2,305 3,149 3,600 3,300 4,000 627 Minor Equipment 111 10,599 200 200 200 628 Safety Equipment - 103 - - - 631 Building Repair Supplies 758 1,379 1,500 1,500 1,500 632 Small Equipment Repair Supplies 612 795 800 1,000 900 651 Gasoline 198 151 200 200 200 653 Heating Fuel 11,389 16,092 25,500 25,500 24,500

Commodities Sub-Total 15,373 32,268 31,800 31,700 31,300

Total $ 119,381 $ 145,113 $ 140,600 $ 121,100 $ 121,700 GENERAL

PUBLIC TRANSPORTATION

1001-1820-1821

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 567,551 $ 616,230 $ 608,870 $ 584,370 $ 585,113 -3.90% Contractual Services 179,630 193,761 170,912 187,990 188,285 10.16% Commodities 113,842 115,084 121,550 117,400 121,550 0.00% Capital Equipment 70,518 3,135 42,000 - 110,000 161.90%

TOTAL $ 931,541 $ 928,210 $ 943,332 $ 889,760 $ 1,004,948 6.53%

FUNDING SOURCES

Transit Charges $ 109,286 $ 111,569 $ 118,450 $ 125,000 $ 125,660 6.09% Transit Advertising - - - 1,000 5,000 100.00% Transit Miscellaneous 8,165 180 - - - 0.00% State/Federal Assistance 470,038 457,286 559,050 525,790 668,872 19.64% Tax Levy 247,376 261,917 146,185 146,185 147,821 1.12% General Fund 96,676 97,258 119,647 91,785 57,595 -51.86%

TOTAL $ 931,541 $ 928,210 $ 943,332 $ 889,760 $ 1,004,948 6.53%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Public Works Director 0 0 0 0.2 0.2 Transit Manager 0 0.5 0.5 0 0 Bus Driver 5 9.75 9.75 9.55 9.55 Extra Bus Driver 9 0 0 0 0 Lead Bus Driver 1 1 1 1 1 Bus Washer 1 0 0 0 0

16 11.25 11.25 10.75 10.75

FUNCTION This account reflects the cost of operating the City's transit system. During morning and afternoon peak hours the system runs seven busses in a fixed route schedule. During non-peak times the system runs on a demand-response basis. GENERAL

PUBLIC TRANSPORTATION

1001-1820-1821 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 229,816 $ 246,877 $ 278,250 $ 232,600 $ 245,664 412 Part Time Wages 178,678 193,906 140,000 171,750 152,501 413 Temporary Wages 286 58 - 500 - 421 Full Time Overtime 6,352 3,931 3,700 3,700 3,700 432 Longevity 1,275 900 1,200 1,200 1,200 435 Clothing and Uniforms - - 3,000 2,000 3,500 441 FICA 31,657 33,943 32,500 30,600 30,834 442 IPERS 33,638 38,612 38,000 38,400 35,994 451 Health/Cafeteria Insurance 78,265 82,755 97,000 88,400 98,052 452 Life Insurance 168 173 200 200 179 454 Worker's Compensation 7,416 15,075 15,020 15,020 13,489

Personnel Services Sub-Total 567,551 616,230 608,870 584,370 585,113

511 Consulting/Professional Services - 4,000 - - - 519 Other Professional Service 563 1,157 612 1,500 600 521 Printing and Binding 336 507 500 500 500 523 Towing and Storage 1,300 850 1,550 1,000 1,550 529 Miscellaneous Technical Services 26 80 100 100 100 541 Advertising and Legal Publication 772 774 1,000 1,000 1,000 542 Telephone/Communication Chgs 1,441 1,355 1,500 1,500 1,500 551 Liability 49,100 54,982 52,000 58,940 61,885 552 Property 12,560 11,606 14,300 10,800 11,300 561 Travel and Conference Expenses 1,791 1,179 1,500 1,500 1,500 563 Dues and Memberships 1,792 1,785 1,850 1,850 1,850 567 Training and Education 1,258 1,224 1,500 1,500 1,500 571 Vehicles and Equipment Repair 29,055 17,224 22,500 21,000 22,500 572 Small Equipment Repair 457 253 500 500 500 574 Property Maintenance Charges 405 2,420 1,000 1,000 1,000 575 Vehicle Maintenance Charges 78,501 94,180 70,000 85,000 80,500 593 Postage and Shipping 273 185 500 300 500

Contractual Services Sub-Total 179,630 193,761 170,912 187,990 188,285 GENERAL

PUBLIC TRANSPORTATION

1001-1820-1821 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

611 General Office Supplies 644 212 500 400 500 614 Minor Office Euqipment 201 668 200 800 200 622 Chemical/Scientif Supplies 66 - - - - 624 Janitorial/Sanitation Supplies 337 399 500 500 500 627 Minor Equipment 240 - 800 500 800 632 Small Equipment Repair Supplies 85 107 200 200 200 633 Vechicles & Equipment Rep Sup 7,250 576 7,150 3,000 7,150 651 Gasoline 4,752 10,025 5,100 11,000 11,000 652 Diesel Fuel 100,242 103,017 107,100 101,000 101,200 672 Sign Materials - 65 - - - 675 Miscellaneous 25 15 - - -

Commodities Sub-Total 113,842 115,084 121,550 117,400 121,550

741 Office Equipment - 135 - - - 743 Vehicles 70,518 3,000 42,000 - 110,000

Capital Outlay Sub-Total 70,518 3,135 42,000 - 110,000

Total $ 931,541 $ 928,210 $ 943,332 $ 889,760 $ 1,004,948 GENERAL

DEPOT

1001-1820-1825

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 18,485 16,496 16,250 25,085 24,150 48.62% Commodities 4,636 5,165 7,550 7,400 7,400 -1.99% Capital Outlay - - - - -

TOTAL $ 23,121 $ 21,661 $ 23,800 $ 32,485 $ 31,550 32.56%

FUNDING SOURCES

Depot Rental $ - $ - $ 10,000 $ - $ 5,000 -50.00% General Fund 23,121 21,661 13,800 32,485 26,550 92.39%

TOTAL $ 23,121 $ 21,661 $ 23,800 $ 32,485 $ 31,550 32.56%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Depot activity reflects the cost to provide routine maintenance and custodial services to the old Burlington Northern Depot which was acquired by the City in 1994. Redevelopment options are being reviewed by City staff to determine future potential uses. GENERAL

DEPOT

1001-1820-1825 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED PROPOSED 522 Laundry and Cleaning Services $ - $ - $ - $ 5,200 $ 7,500 542 Telephone/Communication Chgs 888 830 900 850 900 543 Light and power 4,854 4,218 5,300 4,500 5,300 544 Water and Sewer 1,099 1,213 1,100 1,150 1,150 552 Property 1,089 1,140 1,200 1,285 1,200 573 Buildings & Building Equipment 110 110 100 100 100 574 Property Maintenance Charges 10,445 8,985 7,650 12,000 8,000

Contractual Services Sub-Total 18,485 16,496 16,250 25,085 24,150

624 Janitorial/Sanitation Supplies 1,094 699 1,150 1,000 1,100 627 Minor Equipment - - - 100 - 631 Building Repair Supplies 169 12 200 300 200 632 Small Equipment Repair Supplies 65 70 100 1,000 100 653 Heating Fuel 3,308 4,384 6,100 5,000 6,000

Commodities Sub-Total 4,636 5,165 7,550 7,400 7,400

Total $ 23,121 $ 21,661 $ 23,800 $ 32,485 $ 31,550 GENERAL

AIRPORT

1001-1820-1829

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 129,873 133,307 137,229 136,214 138,773 1.13% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 129,873 $ 133,307 $ 137,229 $ 136,214 $ 138,773 1.13%

FUNDING SOURCES

Airport Levy $ 121,372 $ 128,507 $ 130,525 $ 130,525 $ 131,990 1.12% General Fund 8,501 4,800 6,704 5,689 6,783 1.18%

TOTAL $ 129,873 $ 133,307 $ 137,229 $ 136,214 $ 138,773 1.13%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Payment of airport tax levy to airport authority. GENERAL

AIRPORT

1001-1820-1829 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 552 Property $ 1,883 $ 1,774 $ 1,900 $ 1,785 $ 1,873 574 Property Maintenance Charges 1,257 355 1,400 500 1,300 581 Local contributions 126,733 131,178 133,929 133,929 135,600

Contractual Services Sub-Total 129,873 133,307 137,229 136,214 138,773

Total $ 129,873 $ 133,307 $ 137,229 $ 136,214 $ 138,773 GENERAL

EXECUTIVE ADMINISTRATION

1001-1900-1901

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 185,458 $ 179,152 $ 187,070 $ 182,235 $ 185,107 -1.05% Contractual Services 32,442 9,147 10,100 4,850 4,900 -51.49% Commodities 932 1,355 1,150 1,175 1,150 0.00% Capital Outlay - - - - -

TOTAL $ 218,832 $ 189,654 $ 198,320 $ 188,260 $ 191,157 -3.61%

FUNDING SOURCES

General Fund $ 218,832 $ 189,654 $ 198,320 $ 188,260 $ 191,157 -3.61%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

City Manager 1 1 1 1 1 Deputy City Clerk 0 0.4 0.4 0.4 0.4 Administrative Secretary/Finance 1 0 0 0 0

2 1.4 1.4 1.4 1.4

FUNCTION The City Manager is the administrative head of the City government. Under the direction of the City Council, he/she supervises all City departments which operate under the control of the Council to achieve goals and objectives established by the City Council; sees that laws and ordinances are enforced; prepares and submits the budget, advises the City Council of financial affairs; makes appropriate recommendations to the City Council; and performs such other duties as prescribed by law or the City Council. GENERAL

EXECUTIVE ADMINISTRATION

1001-1900-1901 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 142,867 $ 136,498 $ 140,800 $ 138,750 $ 138,374 432 Longevity 1,950 150 180 180 180 441 FICA 9,291 10,339 10,450 10,000 10,278 442 IPERS 6,862 1,474 1,550 1,550 1,550 444 Police Retirement 554 - - - - 445 Deferred Comp - Other 7,928 10,986 10,700 10,830 10,448 451 Health/Cafeteria Insurance 15,928 19,433 23,100 20,650 24,000 452 Life Insurance 41 40 60 45 40 454 Worker's Compensation 37 232 230 230 237

Personnel Services Sub-Total 185,458 179,152 187,070 182,235 185,107

511 Consulting/Professional Services 17,703 - - - - 514 Computer Related Services 336 276 300 300 300 521 Printing and Binding 87 - - - - 542 Telephone/Communication Chgs 686 462 500 500 500 561 Travel and Conference Expenses 13,009 6,512 7,250 2,250 2,250 563 Dues and Memberships 330 1,637 1,800 1,650 1,700 567 Training and Education - 79 100 - - 593 Postage and Shipping 291 181 150 150 150

Contractual Services Sub-Total 32,442 9,147 10,100 4,850 4,900

611 General Office Supplies 732 1,071 900 1,000 1,000 613 Periodicals and Publications - 125 - - - 614 Minor Office Euqipment - 17 - - - 627 Minor Equipment 190 - - 25 - 675 Miscellaneous 10 142 250 150 150

Commodities Sub-Total 932 1,355 1,150 1,175 1,150

Total $ 218,832 $ 189,654 $ 198,320 $ 188,260 $ 191,157 GENERAL

CITY COUNCIL

1001-1900-1903

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 33,124 $ 33,289 $ 34,050 $ 33,750 $ 34,067 0.05% Contractual Services 22,694 15,260 27,650 17,350 22,150 -19.89% Commodities 531 1,369 550 550 550 0.00% Capital Outlay - - - - -

TOTAL $ 56,349 $ 49,918 $ 62,250 $ 51,650 $ 56,767 -8.81%

FUNDING SOURCES

General Fund $ 56,349 $ 49,918 $ 62,250 $ 51,650 $ 56,767 -8.81%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Mayor 1 1 1 1 1 City Council 4 4 4 4 4

FUNCTION The City Council is the elected legislative authority of the City government. It controls the administration of the City government through appointing and supervision of the City Manager. It passes all ordinances, policy documents and other measures conducive to the welfare of the City. The City Council is directly accountable to the citizenry for the conduct of municipal affairs. The Mayor is a member of the City Council elected by it for this position. He presides at all council meetings and performs other duties consistent with his office and as may be imposed by the Council. GENERAL

CITY COUNCIL

1001-1900-1903 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 412 Part Time Wages $ 30,600 $ 30,600 $ 30,600 $ 30,600 $ 30,600 441 FICA 1,783 1,597 2,300 2,000 2,341 442 IPERS 726 1,040 1,100 1,100 1,072 454 Worker's Compensation 15 52 50 50 54

Personnel Services Sub-Total 33,124 33,289 34,050 33,750 34,067

511 Consulting/Professional Services - 3,867 4,000 - 4,000 514 Computer Related Services 1,344 3,322 2,000 2,000 2,000 521 Printing and Binding 181 124 200 250 200 542 Telephone/Communication Chgs 1,426 1,110 1,500 800 1,200 561 Travel and Conference Expenses 4,021 3,920 7,500 2,500 4,500 563 Dues and Memberships 15,177 2,917 11,700 11,500 9,500 594 Refunds - - - 100 - 599 Miscellaneous 526 - 750 200 750

Contractual Services Sub-Total 22,694 15,260 27,650 17,350 22,150

611 General Office Supplies 224 134 250 250 250 627 Minor Equipment 12 - - - - 675 Miscellaneous 295 1,235 300 300 300

Commodities Sub-Total 531 1,369 550 550 550

Total $ 56,350 $ 49,918 $ 62,250 $ 51,650 $ 56,767 GENERAL

PERSONNEL SERVICES

1001-1910-1911

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 155,789 $ 132,214 $ 73,510 $ 54,235 $ 36,549 -50.28% Contractual Services 6,644 8,507 38,900 11,050 10,300 -73.52% Commodities 2,342 2,361 2,000 2,100 2,000 0.00% Capital Outlay - - - - -

TOTAL $ 164,775 $ 143,082 $ 114,410 $ 67,385 $ 48,849 -57.30%

FUNDING SOURCES

General Fund $ 164,775 $ 143,082 $ 114,410 $ 67,385 $ 48,849 -57.30%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Personnel Director 1 0.5 0 0 0 Courier 0.35 0.25 0.25 0.3 0.3 Human Resources Generalist 1 1 1 0.87 0.73

2.35 1.75 1.25 1.17 1.03

FUNCTION The Personnel Office administers labor contracts, and nonunion policies, conducts labor negotiations, maintains personnel files and related activities. GENERAL

PERSONNEL SERVICES

1001-1910-1911 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 104,567 $ 90,248 $ 43,850 $ 25,000 $ - 412 Part Time Wages 4,382 4,345 4,650 13,500 31,304 432 Longevity 850 1,221 300 325 - 441 FICA 8,400 7,330 3,750 3,100 2,395 442 IPERS 8,874 7,019 4,350 3,000 2,795 445 Deferred Comp - Other 7,575 3,881 - 200 - 451 Health/Cafeteria Insurance 21,043 18,047 16,500 9,000 - 452 Life Insurance 58 41 30 30 - 454 Worker's Compensation 40 82 80 80 55

Personnel Services Sub-Total 155,789 132,214 73,510 54,235 36,549

511 Consulting/Professional Services - 600 30,000 2,000 2,000 514 Computer Related Services 336 276 700 500 500 519 Other Professional Service - 15 - - - 521 Printing and Binding 110 36 500 900 200 541 Advertising and Legal Publication 2,659 3,222 2,800 2,800 3,100 542 Telephone/Communication Chgs 329 363 350 350 350 561 Travel and Conference Expenses 582 1,794 1,500 1,500 1,500 563 Dues and Memberships 731 984 750 800 750 567 Training and Education 1,616 1,120 2,000 2,000 1,800 593 Postage and Shipping 226 97 300 200 100 599 Miscellaneous 55 - - - -

Contractual Services Sub-Total 6,644 8,507 38,900 11,050 10,300

611 General Office Supplies 656 487 500 400 500 613 Periodicals and Publications 867 967 900 900 900 627 Minor Equipment 801 897 600 800 600 675 Miscellaneous 18 10 - - -

Commodities Sub-Total 2,342 2,361 2,000 2,100 2,000

Total $ 164,775 $ 143,082 $ 114,410 $ 67,385 48,849 GENERAL

LEGAL SERVICES ADMINISTRATION

1001-1930-1931

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 146,844 167,418 145,000 160,000 135,000 -6.90% Commodities 2,582 - 2,650 - - -100.00% Capital Outlay - - - - -

TOTAL $ 149,426 $ 167,418 $ 147,650 $ 160,000 $ 135,000 -8.57%

FUNDING SOURCES

General Fund $ 149,426 $ 167,418 $ 147,650 $ 160,000 $ 135,000 -8.57%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Legal Department provides advice on all legal matters involving the City, represents the City in court, assists in contract preparations, and drafts all City ordinances as directed. Criminal prosecution is handled by the Des Moines County Attorney's office. GENERAL

LEGAL SERVICES ADMINISTRATION

1001-1930-1931 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 511 Consulting/Professional Services $ - $ 457 $ - $ - $ - 513 Legal and Recording Services 146,844 166,961 145,000 160,000 135,000

Contractual Services Sub-Total 146,844 167,418 145,000 160,000 135,000

613 Periodicals and Publications 2,582 - 2,650 - -

Commodities Sub-Total 2,582 - 2,650 - -

Total $ 149,426 $ 167,418 $ 147,650 $ 160,000 $ 135,000 GENERAL

CITY CLERK ADMINISTRATION

1001-1940-1941

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 115,887 $ 119,258 $ 124,960 $ 121,957 $ 126,367 1.13% Contractual Services 38,930 26,924 32,750 38,200 22,450 -31.45% Commodities 4,110 4,741 3,650 4,350 4,750 30.14% Capital Outlay - - - - -

TOTAL $ 158,927 $ 150,923 $ 161,360 $ 164,507 $ 153,567 -4.83%

FUNDING SOURCES

Permits and Licenses $ 7,044 $ 8,364 $ 7,416 $ 7,350 $ 7,550 1.81% State Liquor License Sharing 63,776 45,058 48,925 46,000 48,000 -1.89% General Fund 88,107 97,501 105,019 111,157 98,017 -6.67%

TOTAL $ 158,927 $ 150,923 $ 161,360 $ 164,507 $ 153,567 -4.83%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

City Clerk 1 1 1 1 1 Deputy City Clerk 0.75 0.6 0.6 0.6 0.6

1.75 1.6 1.6 1.6 1.6

FUNCTION The City Clerk maintains all City records regarding City Council activities, ownership of City property, bond sales, etc.; administers business licenses, beer and liquor licenses and cigarette permits; answers citizens' inquiries. The Clerk also serves as secretary to the City Council recording minutes and actions taken during City Council meetings. GENERAL

CITY CLERK ADMINISTRATION

1001-1940-1941 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 65,899 $ 81,536 $ 83,150 $ 82,650 $ 83,164 412 Part Time Wages 19,324 520 - 400 - 413 Temporary Wages (956) - - - - 432 Longevity 1,213 1,175 1,220 1,220 1,220 441 FICA 6,539 6,368 6,450 6,450 6,455 442 IPERS 6,908 7,220 7,550 7,530 7,535 445 Deferred Comp - Other 5,657 9,122 - 8,250 - 451 Health/Cafeteria Insurance 10,520 13,130 26,400 15,267 27,800 452 Life Insurance 36 46 50 50 46 454 Worker's Compensation 747 141 140 140 147

Personnel Services Sub-Total 115,887 119,258 124,960 121,957 126,367

511 Consulting/Professional Services 390 1,150 350 350 350 513 Legal and Recording Services 1,264 1,530 1,300 1,300 1,300 514 Computer Related Services 778 746 1,500 1,000 1,200 541 Advertising and Legal Publication 13,263 14,387 13,800 13,800 14,000 542 Telephone/Communication Chgs 983 915 1,100 1,000 1,100 561 Travel and Conference Expenses 1,219 1,105 1,500 1,500 1,500 563 Dues and Memberships 350 310 350 350 350 572 Small Equipment Repair 208 - 300 - 300 581 Local contributions 18,306 4,414 10,200 16,100 - 593 Postage and Shipping 690 912 800 800 800 594 Refunds 1,479 1,455 1,550 2,000 1,550

Contractual Services Sub-Total 38,930 26,924 32,750 38,200 22,450

611 General Office Supplies 1,493 1,181 1,500 1,300 1,500 613 Periodicals and Publications 1,002 1,235 1,400 1,200 1,400 627 Minor Equipment 1,615 1,760 - 1,500 1,100 675 Miscellaneous - 565 750 350 750

Commodities Sub-Total 4,110 4,741 3,650 4,350 4,750

Total $ 158,927 $ 150,923 $ 161,360 $ 164,507 $ 153,567 GENERAL

FINANCE ADMINISTRATION

1001-1950-1951

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 91,045 $ 104,583 $ 107,740 $ 109,950 $ 114,535 6.31% Contractual Services 4,595 4,468 5,850 5,850 4,850 -17.09% Commodities 765 331 600 410 500 -16.67% Capital Outlay - - - 400 -

TOTAL $ 96,405 $ 109,382 $ 114,190 $ 116,610 $ 119,885 4.99%

FUNDING SOURCES

General Fund $ 96,405 $ 109,382 $ 114,190 $ 116,610 $ 119,885 4.99%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Finance Director 1 0 0 0 0 Accounting Supervisor 0 0.5 0 0 0 Director Of Administrative Services 0 0.5 1 1 1

1 1 1 1 1

FUNCTION The Director of Administrative Services is responsible for the operation of the City's Finance Department and purchasing function, investment of all City funds, advises the City Manager on financial matters and performs related duties, including assisting in preparation of the City's Comprehensive Annual Financial Report, annual budget and updating of the five year Capital Improvement Program. GENERAL

FINANCE ADMINISTRATION

1001-1950-1951 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 66,000 $ 76,612 $ 78,050 $ 80,235 $ 83,512 441 FICA 4,644 5,323 6,000 5,700 6,389 442 IPERS 5,335 6,646 7,000 7,165 7,458 451 Health/Cafeteria Insurance 14,994 15,840 16,500 16,670 17,000 452 Life Insurance 29 29 40 40 29 454 Worker's Compensation 43 133 150 140 147

Personnel Services Sub-Total 91,045 104,583 107,740 109,950 114,535

514 Computer Related Services 194 701 600 600 600 521 Printing and Binding - 35 - - - 542 Telephone/Communication Chgs 324 313 350 350 350 561 Travel and Conference Expenses 2,207 1,554 3,000 3,000 2,000 563 Dues and Memberships 1,373 1,402 1,400 1,400 1,400 567 Training and Education 473 463 500 500 500 593 Postage and Shipping 24 - - - -

Contractual Services Sub-Total 4,595 4,468 5,850 5,850 4,850

611 General Office Supplies 701 312 500 350 400 613 Periodicals and Publications 64 19 100 - 100 627 Minor Equipment - - - 60 -

Commodities Sub-Total 765 331 600 410 500

741 Office Equipment - - - 400 -

Capital Outlay Sub-Total - - - 400 -

Total $ 96,405 $ 109,382 $ 114,190 $ 116,610 $ 119,885 GENERAL

ACCOUNTING

1001-1950-1952

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 107,804 $ 160,014 $ 215,180 $ 204,275 $ 211,967 -1.49% Contractual Services 83,724 98,965 66,750 67,050 65,100 -2.47% Commodities 3,366 19,845 2,100 2,550 2,100 0.00% Capital Outlay - - - - - 0.00%

TOTAL $ 194,895 $ 278,825 $ 284,030 $ 273,875 $ 279,167 -1.71%

FUNDING SOURCES

General Fund $ 194,895 $ 278,825 $ 284,030 $ 273,875 $ 279,167 -1.71%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Accounting Supervisor 0 0.5 1 1 1 Accounting Clerk 2 2 2 2 2

FUNCTION The Accounting Department is responsible for the City's payroll, accounts payable, accounts receivable, posting fine collection, performs related activities. The Accounting Supervisor is also responsible for overseeing preparation of the City's Comprehensive Annual Financial Report and annual budget. GENERAL

ACCOUNTING

1001-1950-1952 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 74,611 $ 111,539 $ 141,200 $ 142,675 $ 145,758 432 Longevity 600 600 600 600 600 441 FICA 5,618 8,409 10,850 10,800 11,196 442 IPERS 6,078 9,729 12,700 12,800 13,070 445 Deferred Comp - Other - 3,417 - 6,570 - 451 Health/Cafeteria Insurance 20,800 26,005 49,500 30,500 41,000 452 Life Insurance 57 75 90 90 86 454 Worker's Compensation 40 240 240 240 257

Personnel Services Sub-Total 107,804 160,014 215,180 204,275 211,967

511 Consulting/Professional Services 61,726 41,156 40,800 40,800 40,000 514 Computer Related Services 18,851 18,363 21,000 21,000 20,000 519 Other Professional Service - 269 - 300 - 521 Printing and Binding 293 363 300 300 350 542 Telephone/Communication Chgs 306 304 350 350 350 561 Travel and Conference Expenses 578 20 2,000 2,000 2,000 593 Postage and Shipping 1,970 2,360 2,300 2,300 2,400 594 Refunds - 125 - - - 595 Claims, Judgments & Damages - 36,000 - - - 599 Miscellaneous - 5 - - -

Contractual Services Sub-Total 83,724 98,965 66,750 67,050 65,100

611 General Office Supplies 2,071 2,125 2,100 2,100 2,100 614 Minor Office Euqipment 70 - - - - 627 Minor Equipment 691 - - 350 - 675 Miscellaneous 534 17,720 - 100 -

Commodities Sub-Total 3,366 19,845 2,100 2,550 2,100

912 Administrative Transfers 772,052 810,371 1,521,600 1,081,000 1,032,000 913 Expense Transfers - 2,465 - - -

Transfers Out Sub-Total 772,052 812,836 1,521,600 1,081,000 1,032,000

Total $ 966,946 $ 1,091,660 $ 1,805,630 $ 1,354,875 $ 1,311,167 GENERAL

COMPUTER OPERATIONS

1001-1950-1955

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 166,092 $ 169,765 $ 179,110 $ 173,020 $ 177,707 -0.78% Contractual Services 4,912 8,879 12,400 9,050 12,350 -0.40% Commodities 6,632 3,575 5,200 5,200 4,100 -21.15% Capital Outlay - - - - -

TOTAL $ 177,636 $ 182,219 $ 196,710 $ 187,270 $ 194,157 -1.30%

FUNDING SOURCES

General Fund $ 177,636 $ 182,219 $ 196,710 $ 187,270 $ 194,157 -1.30%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Network Support Unit Manager 1 1 1 1 1 Network Support Specialist 1 1 1 1 1

2 2 2 2 2

FUNCTION The Information Services Manager is responsible for administration of the City's computer system. Activities include advising individual departments regarding computer technology, reviewing requests for purchases of computer equipment and technology and coordinating all computer activities to achieve the most efficient, practical computer operation feasible. GENERAL

COMPUTER OPERATIONS

1001-1950-1955 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 119,031 $ 120,065 $ 122,400 $ 120,950 $ 121,706 413 Temporary Wages - - 2,040 - - 432 Longevity 750 900 900 900 900 441 FICA 9,070 9,104 9,500 9,200 9,379 442 IPERS 9,681 10,494 11,000 10,900 10,949 451 Health/Cafeteria Insurance 27,462 28,936 33,000 30,800 34,500 452 Life Insurance 58 58 60 60 58 454 Worker's Compensation 40 208 210 210 215

Personnel Services Sub-Total 166,092 169,765 179,110 173,020 177,707

514 Computer Related Services 336 328 300 300 350 542 Telephone/Communication Chgs 2,960 2,716 3,100 2,750 3,000 561 Travel and Conference Expenses 1,610 3,440 5,000 3,500 5,000 567 Training and Education - 2,295 4,000 2,500 4,000 593 Postage and Shipping 6 100 - - -

Contractual Services Sub-Total 4,912 8,879 12,400 9,050 12,350

611 General Office Supplies 31 22 100 100 100 627 Minor Equipment 6,601 3,553 5,100 5,100 4,000

Commodities Sub-Total 6,632 3,575 5,200 5,200 4,100

Total $ 177,636 $ 182,219 $ 196,710 $ 187,270 $ 194,157 GENERAL

GENERAL LIABILITY

1001-1970-1971

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 106,963 112,885 111,200 118,350 123,112 10.71% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 106,963 $ 112,885 $ 111,200 $ 118,350 $ 123,112 10.71%

FUNDING SOURCES

General Fund $ 106,963 $ 112,885 $ 111,200 $ 118,350 $ 123,112 10.71%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This account reflects the cost of tort liability insurance premiums which are not prorated to individual accounts within the General Fund. GENERAL

GENERAL LIABILITY

1001-1970-1971 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 551 Liability $ 78,732 $ 85,002 $ 79,600 $ 91,350 $ 94,804 552 Property 28,231 27,883 31,600 27,000 28,308

Contractual Services Sub-Total 106,963 112,885 111,200 118,350 123,112

Total $ 106,963 $ 112,885 $ 111,200 $ 118,350 $ 123,112 GENERAL

CITY HALL

1001-1980-1981

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 106 $ - $ - $ - $ - 0.00% Contractual Services 51,236 57,443 51,550 55,650 61,200 18.72% Commodities 8,134 6,552 9,050 7,550 9,050 0.00% Capital Outlay - - - - -

TOTAL $ 59,476 $ 63,995 $ 60,600 $ 63,200 $ 70,250 15.92%

FUNDING SOURCES

General Fund $ 59,476 $ 63,995 $ 60,600 $ 63,200 $ 70,250 15.92%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Property Maintenance and Operation expenses associated with the operation of City Hall including utilities, cleaning, and routine maintenance. GENERAL

CITY HALL

1001-1980-1981 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 454 Worker's Compensation $ 106 $ - $ - $ - $ -

Personnel Services Sub-Total 106 - - - -

514 Computer Related Services 310 484 300 350 300 519 Other Professional Service 216 216 200 200 200 522 Laundry and Cleaning Services 1,832 1,820 1,850 12,700 7,500 529 Miscellaneous Technical Services 2,849 3,228 3,500 3,500 3,500 542 Telephone/Communication Chgs 1,013 1,013 1,000 1,100 1,000 543 Light and power 12,913 13,026 13,600 13,600 13,600 572 Small Equipment Repair 2,527 2,950 1,800 1,800 2,800 573 Buildings & Building Equipment 971 1,089 1,000 1,000 1,000 574 Property Maintenance Charges 27,239 32,251 27,000 20,000 30,000 593 Postage and Shipping 1,366 1,366 1,300 1,400 1,300

Contractual Services Sub-Total 51,236 57,443 51,550 55,650 61,200

611 General Office Supplies 2,522 1,488 2,100 1,500 2,100 624 Janitorial/Sanitation Supplies 2,061 1,499 2,200 1,300 2,200 627 Minor Equipment 46 323 200 200 200 628 Safety Equipment - 19 - - - 631 Building Repair Supplies 607 553 500 500 500 632 Small Equipment Repair Supplies 621 138 200 200 200 653 Heating Fuel 2,277 2,532 3,850 3,850 3,850

Commodities Sub-Total 8,134 6,552 9,050 7,550 9,050

Total $ 59,476 $ 63,995 $ 60,600 $ 63,200 $ 70,250 GENERAL

GENERAL GOVERNMENT CONTINGENCY

1001-1990-1991

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services - - - - 42,865 100.00% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ - $ - $ - $ - $ 42,865 100.00%

FUNDING SOURCES

General Fund $ - $ - $ - $ - $ 42,865 100.00%

PERSONNEL SCHEDULE 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 ACTUAL ESTIMATED PROPOSED ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Provides funds for unexpected, unbudgeted expenses which are necessary to continue the uninterrupted operation of City government. This account covers the Policy and Administration program of the General Fund. GENERAL

GENERAL CONTINGENCY

1001-1990-1991 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 EXPENDITURE DETAIL ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 598 Contingency $ - $ - $ - $ - $ 42,865

Contractual Services Sub-Total - - - - 42,865

Total $ - $ - $ - $ - $ 42,865

SPECIAL REVENUE FUNDS

ROAD USE TAX FUND

The Road Use Tax Fund accounts for all revenues received from the State of Iowa from gasoline taxes, license fees, and weight taxes. These funds are distributed to the City on a per capita basis. For fiscal year 2014-2015 the estimated per capita distribution is $97.50. Road Use Tax dollars are used to fund the construction, reconstruction, and maintenance of public streets. Besides routine maintenance, covered expenses include traffic control, snow and ice removal, storm sewer and public lighting activities.

Road Use Expenditures Budget 2014/2015 $2,665,646 Snow Removal $296,886 Traffic Signals & Public 11% Light $538,250 20%

Transfers Out $130,000 5%

Street Maintenance $1,700,510 64%

Transfers out of $130,000 to the general fund for the Public Works Building administration and support. ROAD USE TAX FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (576,781) $ (376,559) $ 1,231,229 $ 1,231,229 $ 1,068,317

Revenues Road Use Tax 2,435,107 2,493,855 2,466,926 2,556,888 2,502,142 Miscellaneous - 100 103 - 100 Transfers In 26,407 1,315,203 - - - Total Funding Sources 2,461,514 3,809,158 2,467,029 2,556,888 2,502,242

TOTAL AVAILABLE 1,884,733 3,432,599 3,698,258 3,788,117 3,570,559

Expenditures 1,917,136 1,888,390 2,278,316 2,394,800 2,535,646 Transfer Out 344,156 312,980 206,779 325,000 130,000 Total Expenditures 2,261,292 2,201,370 2,485,095 2,719,800 2,665,646

ENDING BALANCE JUNE 30 $ (376,559) $ 1,231,229 $ 1,213,163 $ 1,068,317 $ 904,913

INCREASE(DECREASE) IN FUND BALANCE $ 200,222 $ 1,607,788 $ (18,066) $ (162,912) $ (163,404)

ROAD USE TAX

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

INTERGOVERNMENTAL Road Use Taxes $ 2,435,107 $ 2,493,855 $ 2,466,926 $ 2,556,888 $ 2,502,142 Reimbursement of Expenses - - - - - 2,435,107 2,493,855 2,466,926 2,556,888 2,502,142 MISCELLANEOUS Miscellaneous - 100 103 - 100

TOTAL ROAD USE TAX $ 2,435,107 $ 2,493,955 $ 2,467,029 $ 2,556,888 $ 2,502,242 ROAD USE TAX

STREET MAINTENANCE

2001-2100-2103

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 856,284 $ 820,090 $ 883,706 $ 902,500 $ 922,160 4.35% Contractual Services 186,911 182,936 217,750 207,650 223,200 2.50% Commodities 237,906 200,464 262,150 248,900 261,150 -0.38% Capital Outlay 53,034 - 90,500 212,000 294,000 224.86%

TOTAL $ 1,334,135 $ 1,203,490 $ 1,454,106 $ 1,571,050 $ 1,700,510 16.95%

FUNDING SOURCES

Road Use Tax $ 1,878,514 $ 1,809,055 $ 1,642,819 $ 1,733,138 $ 1,667,106

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Operations Manager 1 1 1 1 1 Clerk Typist 0.8 1 1 1 1 Street/Sewer Maintenance Leadperson 1 1 1 1 1 Street/Sewer Maintenance Worker II 9 9 9 9 9 Street/Sewer Maintenance Worker I 1 0 0 0 0 Street Laborer I 1.27 0.5 0.5 0.5 0.5

14.07 12.5 12.5 12.5 12.5

FUNCTION The Street Maintenance account reflects the cost of routine maintenance of the City's street system. Work performed includes pothole patching, crack sealing, sealcoating, street cleaning and minor overlay projects. The City has approximately 145 miles of streets to maintain. STREET MAINTENANCE

2001-2100-2103

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 567,674 $ 530,230 $ 558,400 567,450 574,362 412 Part Time Wages 13,889 11,687 - - - 413 Temporary Wages 954 846 10,000 7,500 10,004 414 On Call Time 2,705 3,270 3,000 3,000 3,000 415 Stand By - 139 - - - 421 Full Time Overtime 1,446 7,649 12,350 12,350 12,360 423 Holiday Overtime 126 131 1,000 500 1,000 432 Longevity 5,950 5,700 6,900 6,150 6,150 435 Clothing and Uniforms 2,855 2,834 4,200 3,500 3,850 441 FICA 44,953 42,425 45,200 45,200 46,426 442 IPERS 47,811 48,552 52,000 52,000 53,301 445 Deferred Comp - Other - - - 7,500 - 451 Health/Cafeteria Insurance 153,871 145,431 167,400 174,400 189,084 452 Life Insurance 332 325 756 450 350 454 Worker's Compensation 13,718 20,871 22,500 22,500 22,273

Personnel Services Sub-Total 856,284 820,090 883,706 902,500 922,160

511 Consulting/Professional Services 3,500 1,000 1,700 1,700 2,000 513 Legal and Recording Services - 91 - - - 514 Computer Related Services 840 820 500 500 850 519 Other Professional Service 370 297 700 700 700 521 Printing and Binding - - 500 - 500 523 Towing and Storage 300 1,000 500 500 500 529 Miscellaneous Technical Services 21,664 16,659 30,600 30,600 31,000 531 Land/Buildings 1,000 - - - - 533 Vehicles and Large Equipment - - 6,100 500 6,100 542 Telephone/Communication Chgs 2,753 2,288 3,300 2,600 3,300 543 Light and power 7,755 14,297 8,200 9,500 8,200 551 Liability 24,538 27,477 26,000 28,500 30,927 552 Property 8,515 8,023 9,000 8,400 8,473 561 Travel and Conference Expenses 420 - 1,000 1,000 1,000 563 Dues and Memberships 16,434 17,215 16,700 17,600 16,700 567 Training and Education 300 155 500 500 500 571 Vehicles and Equipment Repair 8,935 3,720 12,250 12,250 12,250 572 Small Equipment Repair 98 136 1,000 500 1,000 574 Property Maintenance Charges 887 708 1,000 800 1,000 575 Vehicle Maintenance Charges 87,253 87,617 97,000 90,000 97,000 591 Sales and Other Taxes 320 320 - 300 - 593 Postage and Shipping 1,029 1,113 1,200 1,200 1,200

Contractual Services Sub-Total 186,911 182,936 217,750 207,650 223,200

611 General Office Supplies 190 290 500 300 500 614 Minor Office Euqipment - 28 - - 300 622 Chemical/Scientif Supplies 751 1,532 1,500 1,500 1,500 624 Janitorial/Sanitation Supplies 43 41 - - - STREET MAINTENANCE

2001-2100-2103

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 627 Minor Equipment 5,179 5,939 8,000 7,000 8,000 628 Safety Equipment 479 435 1,000 500 1,000 631 Building Repair Supplies - - 100 100 - 632 Small Equipment Repair Supplies 38 136 1,000 1,000 1,000 633 Vechicles & Equipment Rep Sup 20,322 14,249 23,500 20,000 23,500 637 Street Maintenance Materials 149,649 117,299 150,000 150,000 150,000 638 Sewer Maintenance Materials 1,500 2,491 9,200 7,000 9,200 639 Other Maintenance Materials - 123 - - - 651 Gasoline 18,417 18,832 20,400 18,500 19,200 652 Diesel Fuel 32,485 33,290 34,700 33,000 34,700 672 Sign Materials 8,853 5,779 12,250 10,000 12,250

Commodities Sub-Total 237,906 200,464 262,150 248,900 261,150

742 Operating Equipment - - 25,000 162,000 207,000 743 Vehicles 53,034 - 65,500 50,000 87,000

Capital Outlay Sub-Total 53,034 - 90,500 212,000 294,000

Total $ 1,334,135 $ 1,203,490 $ 1,454,106 $ 1,571,050 $ 1,700,510 ROAD USE TAX

SNOW REMOVAL

2001-2100-2104

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 12,340 $ 39,119 $ 59,360 $ 59,360 $ 59,336 -0.04% Contractual Services 23,097 49,456 103,900 103,900 104,000 0.10% Commodities 18,077 62,456 123,700 123,700 123,550 -0.12% Capital Outlay 17,525 8,970 - - 10,000 100.00%

TOTAL $ 71,039 $ 160,001 $ 286,960 $ 286,960 $ 296,886 3.46%

FUNDING SOURCES

Road Use Tax $ 71,039 $ 160,001 $ 286,960 $ 286,960 $ 296,886 3.46%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This account reflects the cost of removing snow and ice from the City's streets. The personnel costs reflects overtime paid to the street workers budgeted under Street Maintenance. Other costs include ice removal materials, equipment repairs, and the hiring of contractors when necessary. SNOW REMOVAL

2001-2100-2104

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 412 Part Time Wages $ - $ - $ - $ - $ - 413 Temporary Wages 11 48 - - - 414 On Call Time 1,399 566 1,000 1,000 1,000 415 Stand By - 526 2,000 2,000 2,000 421 Full Time Overtime 7,666 25,163 42,500 42,500 42,500 423 Holiday Overtime - 1,016 5,300 5,300 5,300 441 FICA 690 2,075 3,900 3,900 3,886 442 IPERS 732 2,369 4,550 4,550 4,536 451 Health/Cafeteria Insurance 1,838 7,231 - - - 452 Life Insurance 4 15 - - - 454 Worker's Compensation - 110 110 110 114

Personnel Services Sub-Total 12,340 39,119 59,360 59,360 59,336

523 Towing and Storage 300 600 - - - 529 Miscellaneous Technical Services - - 15,300 15,300 15,300 541 Advertising and Legal Publication 3,342 3,442 3,450 3,450 3,550 571 Vehicles and Equipment Repair 249 3,183 3,050 3,050 3,050 574 Property Maintenance Charges 827 18,084 45,900 45,900 45,900 575 Vehicle Maintenance Charges 18,063 23,836 35,700 35,700 35,700 593 Postage and Shipping 316 311 500 500 500

Contractual Services Sub-Total 23,097 49,456 103,900 103,900 104,000

627 Minor Equipment 324 - 500 500 500 633 Vechicles & Equipment Rep Sup 13,820 10,878 15,300 15,300 15,300 637 Street Maintenance Materials (4,087) 37,178 81,600 81,600 81,230 651 Gasoline 2,206 2,120 3,300 3,300 3,520 652 Diesel Fuel 5,814 12,280 23,000 23,000 23,000

Commodities Sub-Total 18,077 62,456 123,700 123,700 123,550

742 Operating Equipment 17,525 8,970 - - 10,000

Capital Outlay Sub-Total 17,525 8,970 - - 10,000

Total $ 71,039 $ 160,001 $ 286,960 $ 286,960 $ 296,886 ROAD USE TAX

TRAFFIC SIGNALS AND PUBLIC LIGHTING

2001-2100-2107

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 494,330 508,308 518,250 517,790 519,250 0.19% Commodities 17,632 16,590 19,000 19,000 19,000 0.00% Capital Outlay - - - - -

TOTAL $ 511,962 $ 524,898 $ 537,250 $ 536,790 $ 538,250 0.19%

FUNDING SOURCES

Road Use Tax $ 511,962 $ 524,898 $ 537,250 $ 536,790 $ 538,250 0.19%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This account reflects the expense for operating and maintaining the City's traffic signals to adequately control the flow of traffic at major street intersections and the cost of maintaining the City's street lights. Costs reflect materials, repairs, electric costs, and the cost of work performed by the Property Maintenance Department, and internal service operation. TRAFFIC SIGNALS AND PUBLIC LIGHTING

2001-2100-2107

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 542 Telephone/Communication Chgs $ 137 $ 137 $ - $ 140 $ - 543 Light & Power 360,831 372,806 377,400 377,400 377,400 561 Travel & Conference Expense - - 600 - 1,200 572 Small Equipment Repair 2,573 7,346 4,100 4,100 4,500 574 Property Maintenance Charges 130,680 128,019 136,000 136,000 136,000 593 Postage & Shipping 109 - 150 150 150

Contractual Services Sub-Total 494,330 508,308 518,250 517,790 519,250

624 Janitorial/Sanitation Supplies 2,256 3,242 3,000 3,000 3,000 627 Minor Equipment 8,940 6,975 8,500 8,500 8,500 631 Building Repair Supplies 23 - - - - 632 Small Equipment Repair Supplies 4,924 4,187 5,000 5,000 5,000 637 Street Maintenance Materials - - - 100 - 639 Other Maintenance Materials 1,489 2,186 2,500 2,400 2,500

Commodities Sub-Total 17,632 16,590 19,000 19,000 19,000

Total $ 511,962 $ 524,898 $ 537,250 $ 536,790 $ 538,250 SPECIAL REVENUE FUNDS

SALES TAX FUND

Voters in the City of Burlington first approved the 1% local option sales tax in 1994 for a five year period from October 1, 1994 through December 31, 1999. Proceeds from this tax were required by the referendum to be used 50% for property tax relief with the balance being used for the funding of an annually approved capital improvements plan, and the hiring and equipping of six additional police officers. In 1997, by special election the voters approved the extension of this tax through December 31, 2002 to coincide with the City’s five year capital improvement plan and increase the hiring and equipping of the number of police officers to eight. In August 2002 voters approved an additional ten year extension to this tax through December 31, 2012 with 50% of the tax to be used for property tax relief and the balance to be used for the funding of an annually approved capital improvements plan including economic development and community protection. In 2012 voters approved extension of this tax for a 10-year period through December 31, 2022 with 50% of the tax proceeds used for property tax relief. The remainder of the sales tax proceeds shall be used for public safety, capital improvements, capital equipment, debt obligations and economic development. Expenses are budgeted in the appropriate funds and sales tax revenues transferred from the Sales Tax Fund. SALES TAX FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 1,497,134 $ 1,481,141 $ 1,354,356 $ 1,354,356 $ 705,485 Revenues Local Option Sales Tax 4,103,077 3,819,826 4,331,824 3,769,823 3,928,314 Interest 5,058 - - - - Total Revenues 4,108,135 3,819,826 4,331,824 3,769,823 3,928,314 Transfers In - 130,000.00 - Total Funding Sources 4,108,135 3,949,826 4,331,824 3,769,823 3,928,314

Total Available 5,605,269 5,430,966 5,686,180 5,124,179 4,633,799

Expenditures Community Field - 50,000 50,000 50,000 50,000 Economic Development 154,250 485,717 210,000 102,000 55,250 Computer Operations 30,384 45,776 117,743 117,743 117,000 Sub-Total Expenditures 184,634 581,493 377,743 269,743 222,250 Transfer Out Debt Service- Bee note refinance 69,830 18,857 32,224 32,224 31,946 To General, Property Tax Relief: - 2,268,258 2,165,912 2,165,912 1,964,157 To General, Addtl Prop Tax Relief: - 41,402 750,000 350,000 425,000 To General, Police Officers (8): - 656,000 694,905 694,905 712,299 To General, Police Cars: - 110,000 120,921 120,921 91,821 To General, GIS - 41,200 42,436 42,436 43,709 To General, Engineering: - 50,000 51,500 51,500 53,045 Sidewalk Program: - 18,000 50,000 40,000 30,000 Parking Ramp Reseal: - 31,400 - - 17,800 Housing Demo Program: - 40,000 120,000 50,000 20,000 Downtown Façade Grant Match: - - 60,000 60,000 - Jefferson Street Underground Replacem - - - 15,000 Animal Shelter: - 100,000 - - - Depot Facility: - - 50,000 10,000 - Parking Lot, Perkins: - - - - 5,000 Neighborhood Redevelopment: - - 50,000 - - Recreational Trails: - - - 175,000 164,000 Master Signal Controller: - - - - 34,400 Energy Efficiency Improvements: - - - - 7,600 Various Equipment - - 378,053 356,053 26,000 City Hall Roof: - - - - 30,000 Fire Equipment: - - - - 15,955 Street Equipment Fund: - 120,000 - - - Expense transfers 3,869,664 - - - - Sub-Total Transfers Out 3,939,494 3,495,117 4,565,951 4,148,951 3,687,732 Total Expenditures 4,124,128 4,076,610 4,943,694 4,418,694 3,909,982

ENDING BALANCE JUNE 30 $ 1,481,141 $ 1,354,356 $ 742,486 $ 705,485 $ 723,817

INCREASE(DECREASE) IN FUND BALANCE $ (15,993) $ (126,785) $ (611,870) $ (648,871) $ 18,332 SALES TAX FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

NON PROPERTY TAX Local Option Sales Tax $ 4,103,077 $ 3,819,826 $ 4,331,824 $ 3,769,823 $ 3,928,314

USE OF MONEY & PROPERTY Interest on Investments 5,058 - - - -

TOTAL SALES TAX FUND $ 4,108,135 $ 3,819,826 $ 4,331,824 $ 3,769,823 $ 3,928,314 SALES TAX

2002-2200-2201

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Community Field $ - $ 50,000 $ 50,000 $ 50,000 $ 50,000 0.00% Economic Development 154,250 485,717 210,000 102,000 55,250 -73.69% Computer Operations 30,384 45,776 117,743 117,743 117,000 -0.63%

TOTAL $ 184,634 $ 581,493 $ 377,743 $ 269,743 $ 222,250 -41.16%

FUNDING SOURCES

Local Option Sales Tax $ 184,634 $ 581,493 $ 377,743 $ 269,743 $ 222,250 -41.16%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ESTIMATED BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Sales Tax activity reflects the miscellaneous expenditure of local option sales tax proceeds not accounted for in a specific activity. Expenditures include such things as contributions to other agencies, and capital outlays under $50,000 funded by sales tax. Sales Tax

Fund 2002

Expenditures 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED Economic Development Activities 511 Consulting/Professional Services $ - $ 9,325 $ - $ 2,000 $ - 581 Local contributions 154,250 476,392 210,000 100,000 55,250

Contractual Services Sub-Total 154,250 485,717 210,000 102,000 55,250

Administrative Activities 511 Consulting/Professional Services - 9,783 - 15,000 - 741 Office Equipment 30,384 35,993 117,743 102,743 117,000

Capital Oulay Sub-Total 30,384 45,776 117,743 117,743 117,000

Bees/Community Field 581 Local contributions - 50,000 50,000 50,000 50,000

Contractual Services Sub-Total - 50,000 50,000 50,000 50,000

Total $ 184,634 $ 581,493 $ 377,743 $ 269,743 $ 222,250 SPECIAL REVENUE FUNDS

COMMUNITY DEVELOPMENT FUND

The Community Development fund (CDBG) accounts for the receipts and expenditure for block grant revenue received from the Federal government.

Owner Occupied Rehabilitation The City of Burlington has been receiving funds to assist in the rehabilitation of 10 owner-occupied single family units primarily benefiting low and moderate income persons.

Downtown Façade The City has been awarded a $500,000 grant for the Downtown Historic Business District façade project. The funds are to assist local business owners to improve their facades. The grant requires local business owners to match 30% of their total project costs. COMMUNITY DEVELOPMENT FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (85,242) $ (85,242) $ (85,242) $ 24,946 $ (51,054)

Revenues - 106,291 - 100,000 600,000 Transfers In - 85,242 - - - Total Funding Sources - 191,533 - 100,000 600,000

Total Available $ (85,242) $ 106,291 $ (85,242) $ 124,946 $ 548,946

Expenditures - 81,345 - 176,000 600,000 Transfer Out - - - - - Total Expenditures - 81,345 - 176,000 600,000

ENDING BALANCE JUNE 30 $ (85,242) $ 24,946 $ (85,242) $ (51,054) $ (51,054)

INCREASE(DECREASE) IN FUND BALANCE $ - $ 110,188 $ - $ (76,000) $ - COMMUNITY DEVELOPMENT FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

INTERGOVERNMENTAL REVENUES Capital Grants $ - $ 67,691 $ - $ 100,000 $ 400,000 Operating Grants - 38,600 - - - TOTAL INTERGOVERNMENTAL REVENUES - 106,291 - 100,000 400,000

MISCELLANEOUS Miscellaneous - - - - 200,000

TOTAL COMMUNITY DEVELOPMENT FUND $ - $ 106,291 $ - $ 100,000 $ 600,000 COMMUNITY DEVELOPMENT FUND

COMMUNITY DEVELOPMENT FUND

2003-2300-2301/2302

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services -$ -$ -$ -$ -$ 0.00% Contractual Services - 81,344 - 176,000 600,000 100.00% Commodities - - - - - 0.00% Capital Outlay - - - - - 0.00%

TOTAL -$ $ 81,344 -$ $ 176,000 $ 600,000 100.00%

FUNDING SOURCES

Community Dev. Block Grant -$ $ 81,344 -$ $ 176,000 $ 600,000

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

This function has no personnel.

FUNCTION The Community Development Fund assists low and moderate income persons to obtain funds for rehabilitaion projects in efforts to eliminate slums and blighted areas. Community Development

Fund 2003

Expenditures 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED Owner Occupied Rehabilitation 511 Consulting/Professional Services $ - $ 25,419 $ - $ - $ - 581 Local contributions - 42,952 - 150,000 -

Contractual Services Sub-Total - 68,371 - 150,000 -

Downtown Façade 511 Consulting/Professional Services - 10,544 - - - 581 Local contributions - 2,430 - 26,000 600,000

Contractual Services Sub-Total - 12,974 - 26,000 600,000

Total $ - $ 81,345 $ - $ 176,000 $ 600,000 SPECIAL REVENUE FUNDS

HOTEL/MOTEL TAX FUND

The Hotel/Motel Tax Fund accounts for the receipt and expenditure of the seven percent (7%) tax imposed on the rental of hotel or motel rooms within the city limits. By law the tax is receipted into the General Fund and then transferred to the Hotel/Motel Tax Fund. By City Council resolution the first $600,000 of receipts from the tax is apportioned to seven different activities, any receipts above $600,000 are divided 35% to the Convention Visitors Bureau, 65% to the city to be utilized at City council discretion. The seven activities and the dollar amount for each is as follows:

1. Convention Tourism Bureau - $349,700. Funds operations of the Convention/Tourism Bureau, an operation of the Chamber of Commerce.

2. Auditorium Improvements - $14,000. Funds capital improvement projects at Burlington Memorial Auditorium.

3. Riverfront Improvements - $55,650. Funds maintenance and capital improvements to Burlington's riverfront along the Mississippi River.

4. Parks and Recreation - $70,500. Funds capital improvement projects in the parks system.

5. Arts and Cultural Assistance - $15,000. In recent years has provided for the Art Center and the Southeast Iowa Symphony Orchestra.

6. Special Projects - $187,150. Funding available for any cultural or recreational related projects the City feels deserving of funding.

7. Community Field - $50,000. Helps fund operating costs at Community Field, home of the Class A, Midwest League Burlington Bees, an affiliate of the Anaheim Angels. HOTEL/MOTEL TAX FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 10,471 $ 55,795 $ 129,909 $ 129,909 $ 112,487

Revenues 78 - - 2,650 - Transfers In 790,560 700,883 741,600 721,000 742,000 Total Funding Sources 790,638 700,883 741,600 723,650 742,000

Total Available $ 801,109 $ 756,678 $ 871,509 $ 853,559 $ 854,487

Expenditures 503,016 458,019 567,140 518,982 471,231 Transfer Out 242,299 168,750 192,090 222,090 296,794 Total Expenditures 745,315 626,769 759,230 741,072 768,025

ENDING BALANCE JUNE 30 $ 55,795 $ 129,909 $ 112,279 $ 112,487 $ 86,462

INCREASE(DECREASE) IN FUND BALANCE $ 45,323 $ 74,114 $ (17,630) $ (17,422) $ (26,025) HOTEL/MOTEL TAX

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

USE OF MONEY & PROPERTY Interest on Investments $ 78 $ - $ - $ - $ -

MISCELLANEOUS Miscellaneous - - - 2,650 -

TOTAL HOTEL/MOTEL TAX FUND $ 78 $ - $ - $ 2,650 $ - HOTEL/MOTEL TAX FISCAL YEAR 2014-2015

Convention Memorial Riverfront Parks & Arts & Special Community TOTAL Tourism Auditorium Improve Recreation Cultural Projects Field

BALANCE JULY 1, 2014 $129,909 $765 $84,647 $4,000 $0 $18,711 $21,786 $0

BUDGETED REVENUE 2014-15

Hotel/Motel Tax 742,000 349,700 14,000 55,650 70,500 15,000 187,150 50,000 Interest Income ------

TOTAL REVENUE 742,000 349,700 14,000 55,650 70,500 15,000 187,150 50,000

TOTAL FUNDS AVAILABLE 871,909 350,465 98,647 59,650 70,500 33,711 208,936 50,000

BUDGETED EXPENDITURES 2014-15

Convention Visitors Bureau 349,700 349,700 Recreational Activities 72,100 72,100 RecPlex 37,849 37,849 Burlington Baseball Association 42,281 42,281 Art Guild 12,250 12,250 Southeast Iowa Symphony 3,000 3,000 Burlington Municipal Band 3,000 3,000 Riverfront 57,277 57,277 Renewable Energy Committee 5,000 5,000 Hucks Harbor Note 38,918 38,918 Parks Equipment 37,500 37,500 Dankwardt Pool Filter Replacement 5,000 5,000 Golf Course Concrete Work 3,000 3,000 RecPlex Equipment 31,000 31,000 Bridge Run Match 6,000 6,000 Auditorium Improvements 35,000 35,000 Golf Course Equipment 29,150 29,150

TOTAL EXPENDITURES 768,025 349,700 35,000 57,277 105,650 18,250 159,867 42,281

BALANCE JUNE 30, 2015 $103,884 $765 $63,647 $2,373 ($35,150) $15,461 $49,069 $7,719 HOTEL/MOTEL

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Convention & Tourism $ 373,526 $ 335,309 $ 349,560 $ 342,350 $ 349,700 0.04% Auditorium 7,411 4,569 20,000 20,000 35,000 75.00% Riverfront Improvements 10,983 - 20,000 16,000 10,000 -50.00% Parks Recreation 39,237 45,893 40,000 30,000 5,000 -87.50% Arts & Cultural Assistance 21,625 15,250 17,250 15,250 18,250 5.80% Special Projects 10,019 12,922 73,000 49,000 11,000 -84.93% Community Field 40,215 44,076 47,330 46,382 42,281 -10.67%

TOTAL $ 503,016 $ 458,019 $ 567,140 $ 518,982 $ 471,231 -16.91%

FUNDING SOURCES

Hotel/Motel Taxes $ 502,938 $ 458,019 $ 567,140 $ 518,982 $ 471,231 -16.91% Interest 78 - - - - 0.00% Miscellaneous - - - - -

TOTAL $ 503,016 $ 458,019 $ 567,140 $ 518,982 $ 471,231 -16.91%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Hotel/Motel Tax Fund is a special revenue fund accounting for the appropriation of Hotel/Motel Tax received by the City. The tax in the amount of 7%, is collected by the State of Iowa and paid to the City on a quarterly basis. By law, the tax is receipted to the General Fund and then transferred to the Hotel/Motel Tax Fund. By law 50% of the proceeds can be used for General Fund purposes, but by City Council action 100% of the proceeds are being used for tourism related and recreational purposes. Hotel/Motel Tax Fund Detail

2401-2402-2403-2404-2405-2406-2407

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED Convention & Tourism 581 Local contributions $ 373,526 $ 335,309 $ 349,560 $ 342,350 $ 349,700

Convention & Tourism Sub-Total 373,526 335,309 349,560 342,350 349,700

Auditorium 627 Minor Equipment - 4,569 - - - 631 Building Repair Supplies 7,411 - - - - 715 Buildings - - 20,000 20,000 35,000

Auditorium Sub-Total 7,411 4,569 20,000 20,000 35,000

Riverfront Improvements 511 Consulting/Professional Services 4,000 - - - - 581 Local contributions 25 - - - - 627 Minor Equipment 6,958 - - - - 739 Other - - 20,000 16,000 10,000

Riverfront Improvement Sub-Total 10,983 - 20,000 16,000 10,000

913 Expense Transfers - - - - 47,277

Riverfront Improvement Transfers Out Sub-Total - - - - 47,277

Parks Recreation 529 Miscellaneous Technical Services - 22,900 - - - 574 Property Maintenance Charges - - - - - 631 Building Repair Supplies - 2,221 40,000 - 5,000 639 Other Maintenance Materials 4,087 - - - - 735 Parks & Recreational Facilities - 2,467 - 30,000 - 742 Operating Equipment 35,150 18,305 - - -

Parks Recreation Sub-Total 39,237 45,893 40,000 30,000 5,000

913 Expense Transfers 22,666 - - - 100,650

Parks Transfers Out Sub-Total 22,666 - - - 100,650

Arts & Cultural Assistance 573 Buildings & Building Equipment 12,500 - - - - 581 Local contributions 9,125 15,250 17,250 15,250 18,250

Arts & Cultural Assistance Sub-Total 21,625 15,250 17,250 15,250 18,250

Special Projects 511 Consulting/Professional Services 3,750 - - - 581 Local contributions 6,269 6,511 11,000 11,000 11,000 675 Miscellaneous - 6,411 62,000 8,000 - Hotel/Motel Tax Fund Detail

2401-2402-2403-2404-2405-2406-2407

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 735 Parks & Recreational Facilities - - - 30,000 -

Special Projects Sub-Total 10,019 12,922 73,000 49,000 11,000

911 Debt Service Transers 36,125 38,073 38,993 38,993 38,918 913 Expense Transfers 128,508 85,677 106,747 136,747 109,949

Special Projects Transfers Out Sub- Total 164,633 123,750 145,740 175,740 148,867

Community Field 543 Light and power 31,291 34,080 36,050 35,102 37,131 581 Local contributions 6,285 6,285 6,280 6,280 - 653 Heating Fuel 2,639 3,711 5,000 5,000 5,150

Community Field Sub-Total 40,215 44,076 47,330 46,382 42,281

Total $ 690,315 $ 581,769 $ 712,880 $ 694,722 $ 768,025 SPECIAL REVENUE FUNDS

BRIDGE FUND

The Bridge Fund for the City was originally an enterprise fund established to account for the operation of the City owned MacArthur Bridge. With the opening of the new Great River Bridge and demolition of MacArthur Bridge, the Bridge Fund is now a Special Revenue fund to account for the remaining fund balance, the cost of maintaining the decorative lighting on the new bridge, and revenues and expenses related to the annual Great River Bridge Run/Walk. The Great River Bridge Run/Walk is a fund raiser for not-for-profit agencies formerly funded from the General Fund. BRIDGE FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 10,244 $ 10,188 $ 11,896 $ 11,896 $ 11,896

Revenues 13,357 13,845 9,000 9,000 9,000 Transfers In - 375 - - - Total Funding Sources 13,357 14,220 9,000 9,000 9,000

Total Available $ 23,601 $ 24,408 $ 20,896 $ 20,896 $ 20,896

Expenditures 13,412 12,512 9,000 9,000 9,000 Transfer Out - - - - - Total Expenditures 13,412 12,512 9,000 9,000 9,000

ENDING BALANCE JUNE 30 $ 10,188 $ 11,896 $ 11,896 $ 11,896 $ 11,896

INCREASE(DECREASE) IN FUND BALANCE $ (55) $ 1,708 $ - $ - $ - BRIDGE FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

USE OF MONEY & PROPERTY Interest on Investments $ 12 $ - $ - $ - $ -

CHARGES FOR SERVICES Entry Fees/Admissions 9,945 10,845 6,000 6,000 6,000

MISCELLANEOUS Miscellaneous 3,400 3,000 3,000 3,000 3,000

TOTAL BRIDGE FUND $ 13,357 $ 13,845 $ 9,000 $ 9,000 $ 9,000 BRIDGE

2006-2600-2601

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Service 7,105 6,674 9,000 9,000 9,000 0.00% Commodities 6,307 5,838 - - - Capital Outlay - - - - -

TOTAL $ 13,412 $ 12,512 $ 9,000 $ 9,000 $ 9,000 0.00%

FUNDING SOURCES

Interest Income $ 12 $ - $ - $ - $ - Entry Fees/Admissions 9,945 10,845 6,000 6,000 6,000 0.00% Miscellaneous 3,400 3,000 3,000 3,000 3,000 0.00% Bridge Funds 55 (1,333) - - -

TOTAL $ 13,412 $ 12,512 $ 9,000 $ 9,000 $ 9,000 0.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Currently the Bridge Fund reflects the cost incurred to pay for the decorative lighting on the Mississippi River Bridge and revenues and expense related to the annual Great River Bridge Run/Walk. The Great River Bridge Run/Walk is a fund raiser for not-for-profit agencies originally funded out of the General Fund. BRIDGE FUND

2006-2600-2601

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED Bridge Fund 574 Property Maintenance Charges 301$ $ - -$ $ - $ -

Contractual Services Sub-Total 301 - - - -

Bridge Fund Sub-Total 301 - - - -

Great Bridge Run 541 Advertising and Legal Publication 350 - - - - 581 Local contributions 6,268 6,511 9,000 9,000 9,000 593 Postage and Shipping 186 138 - - - 594 Refunds - 25 - - -

Contractual Services Sub-Total 6,804 6,674 9,000 9,000 9,000

675 Miscellaneous 6,307 5,838 - - -

Commodities Sub-Total 6,307 5,838 - - -

Great Bridge Run Sub-total 6,307 5,838 - - -

Total 13,412$ $ 12,512 9,000$ $ 9,000 $ 9,000 SPECIAL REVENUE FUNDS

EMPLOYEE BENEFITS FUND

The Employee Benefits fund was established for the purpose of collecting the employee benefit property tax levies for health insurance, FICA, IPERS, and MFPRS. Taxes collected are receipted into this fund and then transferred to the General fund where the expenses are charged. EMPLOYEE BENEFITS FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ - $ - $ - $ - $ - Revenues Property Tax 1,415,571 1,605,903 1,631,408 1,631,408 1,663,864 State Replacement Backfill Credit - - - - 28,614 Utility Tax 58,447 43,257 42,553 42,553 45,486 Interest 501 - 100 100 - Total Revenues 1,474,519 1,649,160 1,674,061 1,674,061 1,737,964

Transfers In - - - - Total Financing Sources 1,474,519 1,649,160 1,674,061 1,674,061 1,737,964

Total Available $ 1,474,519 $ 1,649,160 $ 1,674,061 $ 1,674,061 $ 1,737,964

Transfer Out 1,474,519 1,649,160 1,674,061 1,674,061 1,737,964

ENDING BALANCE JUNE 30 $ - $ - $ - $ - $ -

INCREASE(DECREASE) IN FUND BALANCE $ - $ - $ - $ - $ - EMPLOYEE BENEFITS FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

PROPERTY TAXES Property Taxes $ 1,415,571 $ 1,605,903 $ 1,631,408 $ 1,631,408 $ 1,663,864

NON PROPERTY TAXES Utility Tax 58,447 43,257 42,553 42,553 45,486

INTERGOVERNMENTAL State Replacement Backfill Credit - - - - 28,614

USE OF MONEY & PROPERTY Interest 501 - 100 100 -

TOTAL EMPLOYEE BENEFITS $ 1,474,519 $ 1,649,160 $ 1,674,061 $ 1,674,061 $ 1,737,964 SPECIAL REVENUE FUNDS

DOWNTOWN SSMID FUND

The Downtown Self-supported Municipal Improvement District (SSMID) was established in 1996 to fund the operation of Downtown Partner’s Inc. (DPI). DPI is an independent, non-for-profit entity, whose purpose is to promote downtown Burlington. The SSMID tax, in the amount of $3.00 per $1,000 of property valuation, is imposed on all commercial and industrial property in the downtown area. The tax is collected along with property taxes, remitted to the City by the County Treasurer, and then remitted to DPI, where it is used to fund a variety of activities. SSMID FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 2,384 $ 626 $ 2,239 $ 2,239 $ 2,222

Revenues 63,528 64,446 63,783 63,783 62,980 Transfers In - - - - - Total Funding Sources 63,528 64,446 63,783 63,783 62,980

Total Available $ 65,912 $ 65,072 $ 66,022 $ 66,022 $ 65,202

Expenditures 65,286 62,833 63,800 63,800 63,000 Transfer Out - - - - - Total Expenditures 65,286 62,833 63,800 63,800 63,000

ENDING BALANCE JUNE 30 $ 626 $ 2,239 $ 2,222 $ 2,222 $ 2,202

INCREASE(DECREASE) IN FUND BALANCE $ (1,758) $ 1,613 $ (17) $ (17) $ (20) DOWNTOWN SSMID FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

PROPERTY TAXES SSMID Tax $ 63,528 $ 64,446 $ 63,783 $ 63,783 $ 59,831

INTERGOVERNMENTAL State Replacement Backfill Credit - - - - 3,149

TOTAL DOWNTOWN SSMID $ 63,528 $ 64,446 $ 63,783 $ 63,783 $ 62,980

SSMID

2008-2800-2801

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Contractual Services $ 65,286 $ 62,833 $ 63,800 $ 63,800 $ 63,000 -1.16%

TOTAL $ 65,286 $ 62,833 $ 63,800 $ 63,800 $ 63,000 -1.16%

FUNDING SOURCES

SSMID Property Taxes $ 65,286 $ 62,833 $ 63,800 $ 63,783 $ 63,783 -1.16%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This activity reflects the disbursement of the Downtown Self-Supported Municipal Improvement District Property Tax levy to Downtown Partner's . The $3.00 tax levy is levied on commercial property in the downtown area and disbursed to DPI to promote downtown Burlington. SPECIAL REVENUE FUNDS

EMERGENCY FUND

The City levies a $.27 per $1,000 valuation property tax levy to provide additional support to the General Fund. This levy is allowed under Iowa State law if the City's General levy is at the maximum $8.10. This levy is collected in the Emergency fund and transferred to the General Fund. EMERGENCY FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (34,373) $ (34,373) $ - $ - $ -

Revenues 169,526 177,015 179,646 179,646 184,791

Transfers In - - -

Total Available $ 135,153 $ 142,642 $ 179,646 $ 179,646 $ 184,791

Expenditures - - - - -

Transfer Out 169,526 142,642 179,646 179,646 184,791

ENDING BALANCE JUNE 30 $ (34,373) $ - $ - $ - $ -

INCREASE(DECREASE) IN FUND BALANCE $ - $ 34,373 $ - $ - $ - EMERGENCY FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

PROPERTY TAXES Property Taxes $ 162,803 $ 172,373 $ 175,079 $ 175,079 $ 176,913

NON PROPERTY TAXES Utility Tax 6,723 4,642 4,567 4,567 4,836

INTERGOVERNMENTAL State Replacement Backfill Credit - - - - 3,042

MISCELLANEOUS Miscellaneous - - - - -

TOTAL EMERGENCY $ 169,526 $ 177,015 $ 179,646 $ 179,646 $ 184,791 EMERGENCY

2009-2900-2901

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services - - - - - Commodities - - - - - Capital Outlay - - - - -

TOTAL $ - $ - $ - $ - $ -

FUNDING SOURCES

Property Taxes $ 162,803 $ 172,312 $ 175,079 $ 175,079 $ 176,913 State Replacement Backfill Credit - - - - 3,042 Delinquent Property Taxes - 61 - - - Utility Tax 6,723 4,642 4,567 4,567 4,836

TOTAL $ 169,526 $ 177,015 $ 179,646 $ 179,646 $ 184,791

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Emergency account previously accounted for the Aviation Authority property tax levied to support the Southeast Iowa Regional Airport Authority. Beginning with Fiscal Year 2011, the Airport Levy fund is being converted to the account for the Emergency property tax levy to be used to support General Fund activities. The accounting for the Aviation Authority property tax has been transferred to the General Fund. SPECIAL REVENUE FUNDS

EQUIPMENT REPLACEMENT FUND

The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment such as fire trucks, busses, etc. Revenues from the fund are from interest earned on the fund balance, any grants received to assist in funding of purchases, as well as the difference between the budget amount and purchase amount of routine capital improvement items. EQUIPMENT REPLACEMENT

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 13,108 $ 13,577 $ 6,459 $ 6,459 $ 6,209

Revenues 23,086 15,858 18,000 18,000 18,000 Transfers In - - - - - Total Funding Sources 23,086 15,858 18,000 18,000 18,000

Total Available $ 36,194 $ 29,435 $ 24,459 $ 24,459 $ 24,209

Expenditures 22,617 22,976 18,000 18,250 18,000 Transfer Out - - - - - Total Expenditures 22,617 22,976 18,000 18,250 18,000

ENDING BALANCE JUNE 30 $ 13,577 $ 6,459 $ 6,459 $ 6,209 $ 6,209

INCREASE(DECREASE) IN FUND BALANCE $ 469 $ (7,118) $ - $ (250) $ - EQUIPMENT REPLACEMENT FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

INTERGOVERNMENTAL Federal Grants $ - $ - $ - $ - $ -

USE OF MONEY & PROPERTY Interest 43 - - - -

INTERGOVERNMENTAL County-Wide Internet Charges 23,043 15,858 18,000 18,000 18,000

TOTAL EQUIPMENT REPLACEMENT FUND $ 23,086 $ 15,858 $ 18,000 $ 18,000 $ 18,000

EQUIPMENT REPLACEMENT

2011-2110-2111

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 22,617 22,976 18,000 18,250 18,000 0.00% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 22,617 $ 22,976 $ 18,000 $ 18,250 $ 18,000 0.00%

FUNDING SOURCES

Interest $ 43 $ - $ - $ - $ - County-Wide Internet Charges 22,574 22,976 18,000 18,250 18,000 0.00%

TOTAL $ 22,617 $ 22,976 $ 18,000 $ 18,250 $ 18,000 0.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Equipment Replacement Fund was established in an attempt to accumulate funds to assist in the purchase of large vehicles and equipment such as fire trucks, busses, etc. Revenues from the fund are from interest earned on the fund balance, any grants received to assist in funding of purchases, as well as the difference between the budget amount and purchase amount of routine capital equipment items. EQUIPMENT REPLACEMENT

2011-2110-2111

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CTAC Internet Fund 514 Computer Related Services $ 22,607 $ 22,776 $ 18,000 $ 18,000 $ 18,000 542 Telephone/Communication Chgs 10 200 - 250 -

Contractual Services Sub-Total 22,617 22,976 18,000 18,250 18,000

Total $ 22,617 $ 22,976 $ 18,000 $ 18,250 $ 18,000 SPECIAL REVENUE FUNDS

TAX INCREMENT FUND

The Tax Increment Fund was created to account for the financing of improvements in the City’s Tax Increment Financing areas, as well as the receipt of incremental revenues in these areas to retire any debt incurred to finance those improvements. For fiscal year 2014-2015, the City has two T.I.F. areas, Flint Ridge Business Park and Downtown.

The Flint Ridge T.I.F. area was created with the primary objective to stimulate, through public actions and commitments, private investment in redevelopment and rehabilitation of the area. Projects funded through the Flint Ridge TIF include the redevelopment of the Flint Hills Manor area, construction of a new public works facility, development of Flint Ridge Business Park, development of the RecPlex Sports Complex and development agreement modernizing facilities and retaining employment at the Federal-Mogul Ignition Company. In fiscal year 2013, through a $14 million renovation project, Winegard Company is renovating the vacated Fairway Shopping Center for a mixed-use industrial and commercial center.

The Downtown T.I.F. area was created to assist in redevelopment of the downtown area. Projects funded through the downtown TIF include expansion of the parking ramp at the corner of Main and Washington, assist in the redevelopment of the Hotel Burlington, redevelopment of the Mercy Building, now known as Riverpark Place, construction of the new public library, replace downtown street lights, create railroad quiet zones, assist with Burlington depot renovations, and demolition of the Daisiana building. TAX INCREMENT FINANCING

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (1,596,603) $ (170,414) $ 80,544 $ 80,544 $ 299,106 Revenues Property Taxes 2,153,101 2,182,253 2,389,554 2,182,370 2,300,060 Interest - - - - - Miscellaneous - - - 20,000 - Bond Proceeds 1,416,232 700,000 - - - Total Revenues 3,569,333 2,882,253 2,389,554 2,202,370 2,300,060 Transfers In - 33,872 - - - Total Funding Sources 3,569,333 2,916,125 2,389,554 2,202,370 2,300,060

Total Available $ 1,972,730 $ 2,745,711 $ 2,470,098 $ 2,282,914 $ 2,599,166

Expenditures 16,000 - - 650 - Transfer Out 2,127,144 2,665,167 1,927,934 1,983,158 2,016,623 Total Expenditures 2,143,144 2,665,167 1,927,934 1,983,808 2,016,623

ENDING BALANCE JUNE 30 $ (170,414) $ 80,544 $ 542,164 $ 299,106 $ 582,543

INCREASE(DECREASE) IN FUND BALANCE $ 1,426,189 $ 250,958 $ 461,620 $ 218,562 $ 283,437 TAX INCREMENT FINANCING

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

PROPERTY TAXES Tax Increment $ 2,153,101 $ 2,182,253 $ 2,389,554 $ 2,182,370 $ 2,300,060

REVENUE USE OF PROPERTY Interest on Investments - - - - -

MISCELLANEOUS Miscellaneous - - - 20,000 -

OTHER FINANCING SOURCES Bond Proceeds 1,416,232 700,000 - - -

TOTAL TAX INCREMENT FUND $ 3,569,333 $ 2,882,253 $ 2,389,554 $ 2,202,370 $ 2,300,060 SPECIAL REVENUE

TAX INCREMENT FINANCING

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Flint Ridge TIF $ 1,000 $ - $ - $ 650 $ - 0.00% Downtown TIF 15,000 - - - - 0.00%

TOTAL $ 16,000 $ - $ - $ 650 $ - 0.00%

FUNDING SOURCES

Tax Increment $ 16,000 $ - $ - $ 650 $ - 0.00% Interest - - - - - Miscellaneous - - - - -

TOTAL $ 16,000 $ - $ - $ 650 $ - 0.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION TAX INCREMENT FINANCING

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED Downtown TIF 581 Local contributions $ 15,000 $ - $ - $ - $ -

Contractual Services Sub-Total 15,000 - - - -

911 Debt Service Transers 348,760 191,946 252,407 252,613 - 912 Administrative Transfers 25,675

Transfer Out Sub-Total 348,760 191,946 252,407 278,288 -

Flint Ridge TIF 511 Consulting/Professional Services 1,000 - - - - 581 Local contributions - - - 650 -

Contractual Services Sub-Total 1,000 - - 650 -

911 Debt Service Transers 1,778,384 1,773,221 1,675,527 1,431,439 2,016,623 912 Administrative Transfers - - - 273,431 - 913 Expense Transfers - 700,000 - - -

Transfer Out Sub-Total 1,778,384 2,473,221 1,675,527 1,704,870 2,016,623

Total $ 2,143,144 $ 2,665,167 $ 1,927,934 $ 1,983,808 $ 2,016,623

DEBT SERVICE FUND

The Debt Service Fund accounts for the payment of principal and interest on general obligation bonds, which are backed by the full faith and credit of the City of Burlington. It has been the practice of the City to fund tax increment financing projects through the issuance of general obligation bonds and to abate ad valorem property tax askings with incremental tax revenues. In addition, general obligation bonds being abated by Sewer funds and other sources of revenue are being reported in the Debt Service Fund. Therefore, the Debt Service Fund revenues reflect not only the receipt of ad valorem property taxes, but also transfers in from the Tax Increment Financing fund. DEBT SERVICE FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 67,604 $ 1,140,007 $ 179,227 $ 179,227 $ 191,929

Revenues 7,070,382 13,692,981 3,259,879 3,371,193 3,441,704

Transfers In 2,658,501 2,291,984 2,885,639 2,464,630 2,624,353

Total Available $ 9,796,487 $ 17,124,972 $ 6,324,745 $ 6,015,050 $ 6,257,986

Expenditures - Principal and Interest 8,656,480 15,357,735 6,058,518 5,817,121 5,922,268 Expenditures - Bond Fees - 6,100 6,000 6,000 6,800 Transfer Out - 1,581,910 - - -

ENDING BALANCE JUNE 30 $ 1,140,007 $ 179,227 $ 260,227 $ 191,929 $ 328,918

INCREASE(DECREASE) IN FUND BALANCE $ 1,072,403 $ (960,780) $ 81,000 $ 12,702 $ 136,989 DEBT SERVICE FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

PROPERTY TAXES Property Taxes $ 1,902,483 $ 1,918,947 $ 2,624,605 $ 2,624,605 $ 2,743,756

NON PROPERTY TAXES Utility Tax 71,914 47,408 62,394 62,394 68,010

INTERGOVERNMENTAL Other Local Contributions - 31,170 42,380 153,694 41,597 State Replacement Backfill Credit - - - - 58,341

USE OF MONEY & PROPERTY Interest on Investments 8,070 - 500 500 -

MISCELLANEOUS Reimburement of Expenses 456,875 466,061 350,000 350,000 350,000 Miscellaneous 180,000 180,000 180,000 180,000 180,000

OTHER FINANCING SOURCES Proceeds from Bond Sale 4,451,040 11,049,395 - - -

TOTAL DEBT SERVICE $ 7,070,382 $ 13,692,981 $ 3,259,879 $ 3,371,193 $ 3,441,704

FISCAL YEAR 2013 ACTUAL DEBT LIMIT

AND

LEGAL DEBT MARGIN

Total Assessed Valuation as of January 1, 2011 $ 1,122,818,893

Debt Limit-5% of Assessed Valuation $ 56,140,945

Amount of debt applicable to limit: General obligation bonds $ 38,072,000 Tax increment revenue bonds 5,278,551 Total Applicable to Limit $ 43,350,551

Legal debt margin $ 12,790,394

Percent of debt limit margin 22.78%

Sewer Revenue Bonds $ 17,938,000 Debt Margin and Credit Rating Comparison of Iowa Cities and Burlington

6/30/2011 6/30/2012 6/30/2013 % of Debt % of Debt % of Debt Moody's Bond City Population (1) Limit Used Limit Used Limit Used Rating (2) Ames 58,965 26.9 26.2 40.4 Aaa Bettendorf 33,217 72.5 80.3 77.9 Aa1 Burlington 25,663 75.9 80.6 77.2 A2 Cedar Falls 39,260 17.0 13.3 9.9 Aa1 Council Bluffs 62,230 37.0 31.9 37.3 Aa2 Davenport 99,685 63.8 77.4 72.3 Aa3 Des Moines 203,433 64.0 63.9 69.5 Aa1 Dubuque 57,637 53.0 80.1 70.9 Aa2 Iowa City 67,862 36.2 33.2 25.4 Aaa Muscatine 22,886 30.2 32.8 28.7 Aa2 Ottumwa 25,023 38.3 32.5 32.5 A1 Sioux City 82,684 56.0 53.3 61.5 Aa2 Urbandale 39,463 22.5 22.0 22.5 Aa1 Waterloo 68,406 48.7 49.0 49.4 Aa2 West Des Moines 56,609 34.7 40.4 34.8 Aaa Average 55,342 48.2 47.9 47.3

(1) Population as of the 2010 Census (2) Debt margins & bond ratings provided by CAFRs and Finance Departments of each city as of 6/30/2013 FISCAL YEAR 2015 PROJECTED DEBT LIMIT

AND

LEGAL DEBT MARGIN

Total Assessed Valuation as of January 1, 2013 $ 1,141,244,287

Debt Limit-5% of Assessed Valuation $ 57,062,214

Amount of debt applicable to limit: General Obligation Bonds 34,848,449 Tax increment revenue bonds 4,763,551 Total Applicable to Limit $ 39,612,000

Legal debt margin $ 17,450,214

Percent of debt limit margin 30.58%

Sewer Revenue Bonds $ 17,190,000 CITY OF BURLINGTON SCHEDULE OF GENERAL OBLICATION BOND INDEBTEDNESS

GENERAL OBLIGATION - REFUNDING 2012B GENERAL OBLIGATION - TAXABLE G.O. TAXABLE REFUNDING GENERAL OBLIGATION - REFUNDING 2013D ISSUED 3/15/12 - $3,390,000 ISSUED 7/1/08 - $2,165,000 ISSUED 1/6/10 - $1,785,000 ISSUED 5/22/13 - $1,140,000 BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES 2015 810,000 22,625 1.25% 225,000 54,845 5.400% 180,000 38,918 3.400% 220,000 18,400 2.00% 2016 820,000 12,500 1.25% 240,000 42,695 5.500% 185,000 32,798 3.750% 230,000 14,000 2.00% 2017 180,000 2,250 1.25% 250,000 29,495 5.650% 190,000 25,860 4.000% 235,000 9,400 2.00% 2018 265,000 15,370 5.800% 200,000 18,260 4.300% 235,000 4,700 2.00% 2019 210,000 9,660 4.600% $ 1,810,000 $ 37,375 $ 980,000 $ 142,405 $ 965,000 $ 125,495 $ 920,000 $ 46,500

GENERAL OBLIGATION REFUNDING 2014B GENERAL OBLIGATION TIF REVENUE BONDS GENERAL OBLIGATION - REFUNDING 2012F ISSUED 4/15/14 - $3,890,000 ISSUED 7/1/06 - $4,520,000 ISSUED 12/1/06 - $6,520,000 ISSUED 6/28/12 - $817,000 BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES 2015 735,000 80,650 2.00% 405,000 108,640 3.95% 545,000 295,245 6.500% 103,000 10,371 1.37% 2016 700,000 56,813 2.00% 420,000 92,643 4.00% 575,000 259,820 6.500% 112,000 8,960 1.37% 2017 725,000 42,813 2.00% 440,000 75,843 4.00% 605,000 222,445 6.500% 103,000 7,425 1.37% 2018 635,000 28,313 2.00% 450,000 58,243 4.05% 640,000 183,120 6.500% 149,000 6,014 1.37% 2019 545,000 15,613 1.25% 475,000 40,018 4.10% 680,000 141,520 6.500% 177,000 3,973 1.37% 2020 550,000 8,800 1.60% 495,000 20,543 4.15% 720,000 97,320 6.550% 113,000 1,548 1.37% 2021 760,000 50,160 6.600% 2022 2023 $ 3,890,000 $ 233,000 $ 2,685,000 $ 395,928 $ 4,525,000 $ 1,249,630 $ 757,000 $ 38,292

GENERAL OBLIGATION GENERAL OBLIGATION REFUNDING-2013B GENERAL OBLIGATION REFUNDING-2013A GENERAL OBLIGATION ISSUED 2/1/11 - $9,000,0000 ISSUED 5/22/13 - $3,670,000 ISSUED 5/22/13 - $2,225,000 ISSUED 11/1/07 - $3,350,000 BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST BOND INTEREST INTEREST AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES 2015 325,000 239,738 1.75% 340,000 65,443 0.60% 57,763 1.65% 250,000 109,000 4.000% 2016 350,000 234,050 1.80% 235,000 63,403 0.80% 57,763 1.65% 275,000 99,000 4.000% 2017 850,000 227,750 2.15% 300,000 61,523 1.20% 57,763 1.65% 300,000 88,000 4.000% 2018 1,075,000 209,475 2.40% 100,000 57,923 1.45% 57,763 1.65% 325,000 76,000 4.000% 2019 1,200,000 183,675 2.65% 140,000 56,473 1.65% 100,000 57,763 1.65% 350,000 63,000 4.000% 2020 1,225,000 151,875 2.90% 100,000 54,163 1.95% 100,000 56,113 1.95% 400,000 49,000 4.000% 2021 1,250,000 116,350 3.00% 775,000 52,213 2.15% 200,000 54,163 2.15% 400,000 33,000 4.000% 2022 1,375,000 78,850 3.20% 760,000 35,550 2.40% 400,000 49,863 2.40% 425,000 17,000 4.000% 2023 1,025,000 34,850 3.40% 180,000 17,310 2.65% 425,000 40,263 2.65% 2024 440,000 12,540 2.85% 750,000 29,000 2.85% 2025 250,000 7,625 3.05% $ 8,675,000 $ 1,476,613 $ 3,370,000 $ 476,538 $ 2,225,000 $ 525,838 $ 2,725,000 $ 534,000

GENERAL OBLIGATION - 2014A GENERAL OBLIGATION REFUNDING-2013C TOTAL DEBT SERVICE ISSUED 4/15/14 - $1,450,000 ISSUED 5/22/13 - $5,670,000 REQUIREMENTS BOND INTEREST INTEREST BOND INTEREST INTEREST TOTAL TOTAL AMOUNT AMOUNT RATES AMOUNT AMOUNT RATES BONDS INTEREST TOTAL 2015 52,836 2.00% 415,000 107,313 2.00% 4,553,000 1,261,785 5,814,785 2016 46,850 2.00% 420,000 99,013 2.00% 4,562,000 1,120,305 5,682,305 2017 46,850 2.00% 430,000 90,613 2.00% 4,608,000 988,028 5,596,028 2018 100,000 46,850 2.00% 440,000 82,013 2.00% 4,614,000 844,042 5,458,042 2019 44,850 2.00% 445,000 73,213 2.00% 4,322,000 689,756 5,011,756 2020 44,850 2.00% 455,000 64,313 1.50% 4,158,000 548,523 4,706,523 2021 150,000 44,850 1.90% 575,000 57,488 1.75% 4,110,000 408,223 4,518,223 2022 100,000 42,000 2.50% 575,000 47,425 2.00% 3,635,000 270,688 3,905,688 2023 100,000 39,500 2.50% 590,000 35,925 2.00% 2,320,000 167,848 2,487,848 2024 100,000 37,000 3.00% 100,000 24,125 2.00% 1,390,000 102,665 1,492,665 2025 100,000 34,000 3.00% 300,000 22,125 2.00% 650,000 63,750 713,750 2026 100,000 31,000 3.50% 150,000 16,125 2.38% 250,000 47,125 297,125 2027 100,000 27,500 3.50% 150,000 12,563 2.38% 250,000 40,063 290,063 2028 100,000 24,000 4.00% 150,000 9,000 3.00% 250,000 33,000 283,000 2029 100,000 20,000 4.00% 150,000 4,500 3.00% 250,000 24,500 274,500 2030 200,000 16,000 4.00% 200,000 16,000 216,000 2031 200,000 8,000 4.00% 200,000 8,000 208,000 1,450,000 606,936 $ 5,345,000 $ 745,750 $ 40,322,000 $ 6,634,298 $ 46,956,298 General Obligation Bonds 2006 Series Dated: July 1, 2006 Original Value: $ 4,520,000 Fiscal Period Principal Interest Total Rates

2014-15$ 405,000 $ 108,640 $ 513,640 3.950% 2015-16$ 420,000 $ 92,643 $ 512,643 4.000% 2016-17$ 440,000 $ 75,843 $ 515,843 4.000% 2017-18$ 450,000 $ 58,243 $ 508,243 4.050% 2018-19$ 475,000 $ 40,018 $ 515,018 4.100% 2019-20$ 495,000 $ 20,543 $ 515,543 4.150% $ 2,685,000 $ 395,928 $ 3,080,928

Public Works building

TIF Revenue Bonds 2006 Series Dated: December 1, 2006 Original Value: $ 6,520,000

Fiscal Period Principal Interest Total Rates

2014-15 545,000 295,245 840,245 6.500% 2015-16 575,000 259,820 834,820 6.500% 2016-17 605,000 222,445 827,445 6.500% 2017-18 640,000 183,120 823,120 6.500% 2018-19 680,000 141,520 821,520 6.500% 2019-20 720,000 97,320 817,320 6.550% 2020-21 760,000 50,160 810,160 6.600% 4,525,000 1,249,630 5,774,630

Flint Hills Manor Redevelopment General Obligation Bonds 2007 Series Dated: November 1, 2007 Original Value: $ 3,350,000

Fiscal Period Principal Interest Total Rates

2014-15 250,000 109,000 359,000 4.000% 2015-16 275,000 99,000 374,000 4.000% 2016-17 300,000 88,000 388,000 4.000% 2017-18 325,000 76,000 401,000 4.000% 2018-19 350,000 63,000 413,000 4.000% 2019-20 400,000 49,000 449,000 4.000% 2020-21 400,000 33,000 433,000 4.000% 2021-22 425,000 17,000 442,000 4.000% 2,725,000 534,000 3,259,000

Street Maintenance Program $1,939,000 Downtown Street Light Replacement 742,000 Trails 200,000 Police Cameras 100,000 Streets Equipment 80,000

Taxable General Obligation 2008 Series Dated: July 1, 2008 Original Value: $ 2,165,000

Fiscal Period Principal Interest Total Rates

2014-15 225,000 54,845 279,845 5.400% 2015-16 240,000 42,695 282,695 5.500% 2016-17 250,000 29,495 279,495 5.650% 2017-18 265,000 15,370 280,370 5.800% 980,000 142,405 1,122,405

Federal Mogul loan Taxable General Obligation Refunding 2010 Series Dated: January 6, 2010 Original Value: $ 1,785,000 Fiscal Period Principal Interest Total Rates

2014-15 180,000 38,918 218,918 3.400% 2015-16 185,000 32,798 217,798 3.750% 2016-17 190,000 25,860 215,860 4.000% 2017-18 200,000 18,260 218,260 4.300% 2018-19 210,000 9,660 219,660 4.600% 965,000 125,495 1,090,495

Aquatic Center Note refunding $180,000 annual from Hucks Harbor; remainder from Hotel/Motel

General Obligation 2011 Series Dated: February 1, 2011 Original Value: $ 9,000,000 Fiscal Period Principal Interest Total Rates

2014-15 325,000 239,738 564,738 1.750% 2015-16 350,000 234,050 584,050 1.800% 2016-17 850,000 227,750 1,077,750 2.150% 2017-18 1,075,000 209,475 1,284,475 2.400% 2018-19 1,200,000 183,675 1,383,675 2.650% 2019-20 1,225,000 151,875 1,376,875 2.900% 2020-21 1,250,000 116,350 1,366,350 3.000% 2021-22 1,375,000 78,850 1,453,850 3.200% 2022-23 1,025,000 34,850 1,059,850 3.400% 8,675,000 1,476,613 10,151,613

Ambulance Replacement 85,000 2011 Street Program 1,376,000 Garbage Truck Replacement 150,000 Burlington Baseball 700,000 2012 Street Program 1,790,000 Parks/Forestry Equipment 125,500 Street Maintenance Program 1,737,000 Street Sealcoat Program FY09 & FY10 1,500,000 Street Sweeper Replacement 135,000 Ambulance Replacement 82,500 Downtown Street Lighting 50,000 Flood Control 250,000 Police Communications Equipment 150,000 Garbage Truck Replacement 145,500 Fire Station Generator 55,000 General Obligation Refunding Bonds 2012B Dated: March 15, 2012 Original value: $3,390,000

Fiscal Period Principal Interest Total Rates

2014-15 810,000 22,625 832,625 1.250% 2015-16 820,000 12,500 832,500 1.250% 2016-17 180,000 2,250 182,250 1.250% 1,810,000 37,375 1,847,375

GO 2002B - Original Central Avenue $800,000 Street Maintenance Program 2,354,000 Ambulance 135,000 Haz Mat Vehicle 250,000 Forestry Equipment 130,000 Refuse Collection Truck 112,000 Auditorium Improvements 300,000 GO 2001C - Original Fire Department renovation $2,438,000

General Obligation Refunding Bond Series 2012F Dated: June 28, 2012 Original value: $817,000

Fiscal Period Principal Interest Total Rates

2014-15 103,000 10,371 113,371 1.370% 2015-16 112,000 8,960 120,960 1.370% 2016-17 103,000 7,425 110,425 1.370% 2017-18 149,000 6,014 155,014 1.370% 2018-19 177,000 3,973 180,973 1.370% 2019-20 113,000 1,548 114,548 1.370% $ 757,000 $ 38,292 $ 795,292

2005 Library Construction Note 406,620 2009 Loan - Hotel Burlington 1998B refunding 402,037 Taxable General Obligation Corporate Purpose and Refunding Bonds Series 2013A Dated: May 22, 2013 Original value: $2,225,000 Fiscal Period Principal Interest Total Rates

2014-15 57,763 57,763 1.650% 2015-16 57,763 57,763 1.650% 2016-17 57,763 57,763 1.650% 2017-18 57,763 57,763 1.650% 2018-19 100,000 57,763 157,763 1.650% 2019-20 100,000 56,113 156,113 1.950% 2020-21 200,000 54,163 254,163 2.150% 2021-22 400,000 49,863 449,863 2.400% 2022-23 425,000 40,263 465,263 2.650% 2023-24 750,000 29,000 779,000 2.850% 2023-25 250,000 7,625 257,625 3.050% 2,225,000 525,838 2,750,838

Public Works Building Repayment - Flint Hills TIF 2,192,300 Issuance costs, capitalized interest, contingency 32,700 $2,225,000

Taxable General Obligation Refunding Bonds Series 2013B Dated: May 22, 2013 Original value: $3,670,000 Fiscal Period Principal Interest Total Rates

2014-15 340,000 65,443 405,443 0.600% 2015-16 235,000 63,403 298,403 0.800% 2016-17 300,000 61,523 361,523 1.200% 2017-18 100,000 57,923 157,923 1.450% 2018-19 140,000 56,473 196,473 1.650% 2019-20 100,000 54,163 154,163 1.950% 2020-21 775,000 52,213 827,213 2.150% 2021-22 760,000 35,550 795,550 2.400% 2022-23 180,000 17,310 197,310 2.650% 2023-24 440,000 12,540 452,540 2.850% 3,370,000 476,538 3,846,538

2012E BAN Urban Renewal Projects (Downtown TIF) 570,144 Urban Renewal Projects (Flint Hills TIF) 846,088 Issuance costs, capitalized interest, contingency 14,768 $1,431,000 2012G BAN Corporate Purpose Projects - various projects 2,168,658 Issuance costs, capitalized interest, contingency 23,342 $2,192,000 General Obligation Refunding Bonds Series 2013C Dated: May 22, 2013 Original value: $5,670,000

Fiscal Period Principal Interest Total Rates

2014-15 415,000 107,313 522,313 2.000% 2015-16 420,000 99,013 519,013 2.000% 2016-17 430,000 90,613 520,613 2.000% 2017-18 440,000 82,013 522,013 2.000% 2018-19 445,000 73,213 518,213 2.000% 2019-20 455,000 64,313 519,313 1.500% 2020-21 575,000 57,488 632,488 1.750% 2021-22 575,000 47,425 622,425 2.000% 2022-23 590,000 35,925 625,925 2.000% 2023-24 100,000 24,125 124,125 2.000% 2024-25 300,000 22,125 322,125 2.000% 2025-26 150,000 16,125 166,125 2.375% 2026-27 150,000 12,563 162,563 2.375% 2027-28 150,000 9,000 159,000 3.000% 2028-29 150,000 4,500 154,500 3.000% 5,345,000 745,750 6,090,750

Sanitary/Storm Sewer Separation - 2003 GO $4,400,000

2012C BAN Animal Shelter Project 410,000 Cascade Bridge Project - Engineering costs 460,000 Crystal Drive Reconstruction 253,000 Airport Improvements Project #30 17,270 Highway 61 Utilities/Sidewalks/IDOT 90,000 Crack Sealing 100,000 Issuance costs, capitalized interest, contingency 31,730 $1,362,000 Issuance costs, premium (92,000) $5,670,000 General Obligation Refunding Bonds 2013D Dated: May 22, 2013 Original value: $1,140,000

Fiscal Period Principal Interest Total Rates

2014-15 220,000 18,400 238,400 2.00% 2015-16 230,000 14,000 244,000 2.00% 2016-17 235,000 9,400 244,400 2.00% 2017-18 235,000 4,700 239,700 2.00% 920,000 46,500 966,500

2004 GO Bond Hotel Development $975,000 Street Maintenance Program 1,298,000 Refuse Collection Truck 118,000 Ambulance 77,500 Debt refunding 600,000 $3,068,500 Issuance costs, capitalized interest, contingency 356,500 $3,425,000 General Obligation Bonds Series 2014A Dated: April 15, 2014 Original value: $1,450,000

Fiscal Period Principal Interest Total Rates

2014-15 - 52,836 52,836 2.000% 2015-16 - 46,850 46,850 2.000% 2016-17 - 46,850 46,850 2.000% 2017-18 100,000 46,850 146,850 2.000% 2018-19 - 44,850 44,850 2.000% 2019-20 - 44,850 44,850 2.000% 2020-21 150,000 44,850 194,850 1.900% 2021-22 100,000 42,000 142,000 2.500% 2022-23 100,000 39,500 139,500 2.500% 2023-24 100,000 37,000 137,000 3.000% 2024-25 100,000 34,000 134,000 3.000% 2025-26 100,000 31,000 131,000 3.500% 2026-27 100,000 27,500 127,500 3.500% 2027-28 100,000 24,000 124,000 4.000% 2028-29 100,000 20,000 120,000 4.000% 2029-30 200,000 16,000 216,000 4.000% 2030-31 200,000 8,000 208,000 4.000% 1,450,000 606,936 2,056,936

Mt Pleasant Street Bridge Rehab 22,000 Division Street HMA Resurfacing 168,000 Street Resurfacing, Reconstruction, Rehabilition Program 886,000 Residential Street Improvements 122,000 Sewer rehab 252,000 $1,450,000 Issuance costs, capitalized interest, contingency 31,625 $1,481,625 General Obligation Refunding Bonds 2014B Series Dated: April 15, 2014 Original Value: $ 3,890,000 Fiscal Period Principal Interest Total Rates

2014-15 735,000 80,650 815,650 2.000% 2015-16 700,000 56,813 756,813 2.000% 2016-17 725,000 42,813 767,813 2.000% 2017-18 635,000 28,313 663,313 2.000% 2018-19 545,000 15,613 560,613 1.250% 2019-20 550,000 8,800 558,800 1.600% 3,890,000 233,000 4,123,000

2008A - Original 1997 Bond refunding - Hotel Burlington $760,000 1998 Bond refunding - RecPlex & Downtown parking lot 1,070,000 1999 Bond refunding - Streets projects 825,000 2001 Bond refunding - Airport project 205,000 Downtown railroad quiet zones 300,000 Streets resurfacing 250,000 3,410,000 Issuance costs, capitalized interest, contingency 45,000 $3,455,000 2005 - Original Aerial Truck $990,000 Ambulance 80,000 Refuse Collection Truck 130,000 Depot Renovation 400,000 Auditorium Renovation 600,000 Street Maintenance Program 2,400,000 4,600,000 Issuance costs, capitalized interest, contingency 400,000 $5,000,000 TRUST AND AGENCY FUND

The Trust and Agency Fund accounts for monies donated to the City to be expended for specific purposes. TRUST AND AGENCY FUNDS

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 476,458 $ 341,162 $ 453,388 $ 465,388 $ 477,388

Revenues 216,551 335,226 225,000 225,000 225,000

Transfers In - - - - -

Total Available $ 693,009 $ 676,388 $ 678,388 $ 690,388 $ 702,388

Expenditures 322,100 208,000 213,000 213,000 323,000

Transfer Out 29,747 15,000 - - -

ENDING BALANCE JUNE 30 $ 341,162 $ 453,388 $ 465,388 $ 477,388 $ 379,388

INCREASE(DECREASE) IN FUND BALANCE $ (135,296) $ 112,226 $ 12,000 $ 12,000 $ (98,000) TRUST & AGENCY FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

USE OF MONEY & PROPERTY Interest on Investments $ 2,574 $ 1,425 $ - $ 1,200 $ 500

MISCELLANEOUS Miscellaneous-Donations 213,977 333,801 225,000 223,800 224,500

TOTAL TRUST & AGENCY FUND $ 216,551 $ 335,226 $ 225,000 $ 225,000 $ 225,000 TRUST & AGENCY

MISCELLANEOUS TRUST & AGENCY

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 149,300 48,531 16,500 16,500 16,500 0.00% Commodities 171,684 145,820 171,500 171,500 171,500 0.00% Capital Equipment 1,116 17,076 25,000 25,000 135,000 440.00%

TOTAL $ 322,100 $ 211,427 $ 213,000 $ 213,000 $ 323,000 51.64%

FUNDING SOURCES

Miscellaneous/Donations $ 322,100 $ 211,427 $ 213,000 $ 213,000 $ 323,000 51.64%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Miscellaneous Trust and Agency Account reflects the expenditure of funds received from various trusts. Included are the Witte Trust, Starker Trust, and Gugeler Trust. In addition, on occasion the City receives contributions from miscellaneous sources which are accounted for in the Trust and Agency Fund. CAPITAL PROJECTS FUND

The Capital Projects Fund accounts for all Capital Improvements over $50,000 in value. Also included is the acquisition of large items of equipment purchased for general governmental purposes. Capital improvements are items, which have a useful life of greater than one year and are permanent in nature. They include the construction or reconstruction of streets and the acquisition, construction or remodeling of buildings and other facilities.

Funding sources include the sale of long-term debt, local option sales tax, grants, Road Use Tax, as well as a variety of other sources as circumstances dictate.

For more specific information regarding projects in the Capital Improvements Program please refer to the City’s separate Five Year Capital Improvement Program document. CAPITAL PROJECTS FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 1,886,041 $ 8,562,446 $ 6,369,929 $ (1,178,244) $ (234,734)

Revenues 14,868,512 1,838,556 9,874,588 5,996,537 2,531,250

Transfers In 6,262,599 812,612 783,052 943,510 403,255

Total Available $ 23,017,152 $ 11,213,614 $ 17,027,569 $ 5,761,803 $ 2,699,771

Expenditures 8,503,195 4,825,609 7,175,113 5,996,537 2,895,255

Transfer Out 5,951,511 7,566,249 - - -

ENDING BALANCE JUNE 30 $ 8,562,446 $ (1,178,244) $ 9,852,456 $ (234,734) $ (195,484)

INCREASE(DECREASE) IN FUND BALANCE $ 6,676,405 $ (9,740,690) $ 3,482,527 $ 943,510 $ 39,250 CAPITAL PROJECTS FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

INTERGOVERNMENTAL State/Federal Grants $ 875,972 $ 1,071,612 $ 2,343,000 $ 2,308,000 $ 971,000

USE OF MONEY & PROPERTY Interest 22,345 - - - -

MISCELLANEOUS Miscellaneous 277,753 766,944 174,000 174,000 41,000

OTHER FINANCING SOURCES Bond Proceeds 13,692,442 - 7,357,588 3,514,537 1,519,250

TOTAL CAPITAL PROJECTS $ 14,868,512 $ 1,838,556 $ 9,874,588 $ 5,996,537 $ 2,531,250

CAPITAL PROJECTS FUND

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services - - - - - Commodities - - - - - Capital Outlay 8,503,194 3,978,245 7,175,113 5,996,537 2,895,255 -59.65%

TOTAL $ 8,503,194 $ 3,978,245 $ 7,175,113 $ 5,996,537 $ 2,895,255 -59.65%

FUNDING SOURCES

Special Assessments $ - $ - $ - $ - $ - State/Federal Grants 875,972 1,071,612 2,343,000 2,308,000 971,000 -58.56% Interest 22,345 - - - - Miscellaneous 277,753 766,944 174,000 174,000 41,000 Bond Proceeds 13,692,442 - 7,357,588 3,514,537 1,519,250 -79.35%

TOTAL $ 14,868,512 $ 1,838,556 $ 9,874,588 $ 5,996,537 $ 2,531,250 -74.37%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This page reflects the total by department, of capital outlays budgeted for in the Capital Projects Fund. Capital Improvements are items having a useful life of greater than one year and which are permanent in nature. They include the construction or reconstruction of streets and acquisition, construction or remodeling of buildings and other facilities. Also is the acquisition of large items of equipment purchased for general governmental purposes.

CAPITAL PROJECTS FUND

EXPENDITURE DETAIL 2014-2015 ADOPTED

Mt. Pleasant Street Reconstr 731 Streets 22,000

Mt. Pleasant Street Reconstruction Sub-Total 22,000

Residential Street Improvements 731 Streets 399,000

Residential Street Overlay 399,000

Street Resurfacing, Reconstruction, Rehabilition Program 731 Streets 886,000

Street Sealcoat Sub-Total 886,000

Street Division Street HMA Resurfacing 731 Streets 564,000

Street Overlay Sub-Total 564,000

Traffic Signal Replacement 742 Operating Equipment 49,400

Traffic Signal Replacement Sub-Total 49,400

Trail System 735 Parks & Recreational Facilities 760,000

Trail system Sub-Total 760,000

Housing Demo 529 Miscellaneous Technical Services 20,000

Housing Demo Sub-Total 20,000

Parking Ramp 579 Other Infrastructure Repairs 17,800

Parking Ramp Sub-Total 17,800

Sidewalk Program 739 Other 30,000 511 Consulting/Professional Services

Sidewalk Program Sub-Total 30,000 CAPITAL PROJECTS FUND

EXPENDITURE DETAIL 2014-2015 ADOPTED

Public Safety 742 Operating Equipment 15,955

Public Safety Sub-Total 15,955

Park & Recreation 742 Operating Equipment 93,500

Park & Recreation Sub-Total 93,500

General Government Misc 715 Buildings 37,600

General Government Misc Sub-Total 37,600

Total 2,895,255 PROJECT SUMMARY 2015-2019 Capital Improvements Program City of Burlington

FY2015 FY2016 FY2017 FY2018 FY2019

Buildings/Facilities Property Maint/Public Works: Master signal controller $ 34,400 $ - $ - $ - $ - Property Maint/Public Works: City Hall Roof Replacement 30,000 Property Maint/Energy Savings: Auditorium 13,500 Property Maint/Energy Savings: City Hall 7,600 Property Maint/Energy Savings: PW Building 26,300 Property Maint/Energy Savings: Port & Pole Barn 26,300 Property Maint/Public Works: Main/Washington Ramp Lights 17,800 Property Maint/Public Works: Jefferson St UG Line Replacement 15,000 Community Development: Demolition Program 20,000 30,000 50,000 50,000 50,000 Recreation: Trails Phase III 610,000 Recreation: Trails Phase I 150,000 Recreation: Mason Rd Trail/sidewalk TAP 270,000 Riverfront: Docks 100,000 Riverfront: Property Improvements 10,000 Depot Facility: Roof 120,000 Recreation: Indoor Rec Facility 6,000,000 $ 1,008,300 $ 56,300 $ 6,196,300 $ 320,000 $ 50,000

Equipment Street/Sewer: 3/4 ton pickup $ - $ 34,000 $ - $ 35,000 $ - Street/Sewer: 1 ton 4X4 38,000 Street/Sewer: 2 1/2 ton Single Axle Dump 102,000 105,000 108,000 Street/Sewer: 15 ton TDM, Dump Used 80,000 Street/Sewer: Replace Jet Cleaning Unit 160,000 Street: Street Sweeper 170,000 Street: Road Grader used 80,000 Street: Sign Truck 80,000 Street/Sewer: Backhoe 580 95,000 Street/Sewer: Vacuum Truck 160,000 Street/Sewer: Truck Mounted Street Flusher 70,000 Property Maint/Public Works: 4 camera vehicle detection system 25,000 25,000 Property Maint/Public Works: Ariel unit-boom truck replacement 127,000 Property Maint/Public Works: 1 ton 4X4 snow plow 36,000 Sewer: Safety Equipment 25,000 Police: Squad SUVs (base cost $26,500/vehicle) 53,000 81,090 54,600 82,600 84,250 Police: CID Vehicle - 15,000 15,000 Police: Vehicle Equipment 28,824 32,460 33,109 33,771 34,450 Police: L-3 LieVu, 6/year 6,145 6,145 6,330 6,520 6,650 Police: Tasers, 2/year 1,781 1,835 1,890 1,946 1,986 Police: Digital WT's, 3/year - 4,590 4,681 - - Police: PBT 650 675 700 725 745 Police: Radars, 2 1,600 1,800 1,900 Police: Parking Vehicle 15,000 Fire: Command Car 41,645 Fire: Ambulance Replacement 198,000 Fire: Pumper/Tanker 545,850 Fire: Hydraulic tools for Engine 25,842 Fire: Turnout Gear, 5 per year 10,000 10,000 10,000 10,000 10,000 Fire: Hose: 5" - 1000 feet 5,955 Fire: Hose: 3" - 1250 feet 6,527 BUS: Replace 2006 Ford/Eldorado/01 Ford E350 #273 110,000 BUS: Replace 2002 International/Supreme #721 178,200 BUS: Replace 2003 Freightliner/Concorde #722 184,800 BUS: Replace 2009 Ford/Eldorado #725 120,000 BUS: Replace 2009 Ford/Eldorado #726 125,000 Parks: 3/4 Ton 4X4 w/tommy gate 26,000 27,500 28,500 31,500 Parks: 3280-D 4wd Toro Groundmaster Mower 29,500 Parks: 24' Tandem Trailer Parks: Toro 7210 Zero Turn Mower 15,500 22,000 Parks: 4320 John Deer Tractor w/Loader 22,000 Parks: 2520 John Deere Tractor (purchase 2) 46,000 Forestry: Dump Trailer 12,000 Forestry: Compact Utility Tractor John Deere 4520 31,000 Forestry: F550 Dump Truck 58,000 Forestry: F250-450 Flat Bed Truck 36,000 Forestry: Stump Grinder 35,000 Forestry: Large Boom Truck 150,000 RecPlex: Field Mower Toro 3505 31,000 RecPlex: Vicon Spreader 6,000 RecPlex: Ferris 3100Z Off Field Mower 13,000 RecPlex: John Deere Gator Tractor 9,000 RecPlex: John Deere Gator Utility 9,500 PROJECT SUMMARY 2015-2019 Capital Improvements Program City of Burlington

FY2015 FY2016 FY2017 FY2018 FY2019 Golf Course: Batteries 7,150 5,360 4,830 Golf Course: 48-volt golf carts 46,365 61,750 54,120 Golf Course: Sprayer Golf Course: Outfront mower 22,000 Golf Course: Blower 7,000 Golf Course: Outfront rake 15,500 Golf Course: Cushman Truckster 21,000 Sanitation: New Truck/Packer w/ trade-in 176,600 187,355 198,765 WWTP: Ranger Pickup 18,000 19,000 WWTP: 1/2 ton pickup truck 25,000 WWTP: Car w/ trade 18,000 IT: Additional Hardware/Software Equipment Needs 117,000 118,533 118,410 121,830 124,000 $ 1,128,205 $ 1,427,972 $ 1,325,650 $ 853,642 $ 1,160,366

Parks Playground, White Park $ - $ - $ - $ 40,000 $ - Parking Lot, Perkins 25,000 - New Playground at Dankwardt 100,000 Sidewalks in Parks 20,000 Parks: Brooks Ave/Crapo Park - gutter work 10,000 Pool, filter replacement 5,000 5,000 5,000 5,000 Pool, Dankwardt Pool Painting Pool, Dankwardt Pool Liner Project 110,000 Pool, Dankwardt Pool Deck Expansion/Update 30,000 RecPlex: Batting Cage Updates 30,000 Golf Course: Concrete work 3,000 $ 33,000 $ 175,000 $ 135,000 $ 45,000 $ -

Streets/Bridges Bridge: Mt. Pleasant Street Rehab $ 22,000 $ - $ - $ 3,000,000 $ - Streets: Division Street HMA Resurfacing 564,000 Streets: Mt. Pleasant Street HMA Resurfacing 1,704,000 Streets: Resurfacing, Reconstruction, Rehabilition Program 886,000 886,000 790,282 - 1,386,000 Streets: Misc Street Upgrade Program 114,000 114,000 114,000 114,000 114,000 Streets: Agency Street Improvements 285,000 Streets: Washington St. Improvements 700,000 Buildings: Sidewalk Program 30,000 30,000 30,000 30,000 30,000 $ 1,901,000 $ 1,030,000 $ 2,638,282 $ 3,844,000 $ 1,530,000

Airport Airport: Runway 30 Threshold Improvements $ 411,250 $ - $ - $ - $ - Airport: Aircraft Parking Apron Rehabilitation 1,150,000 Airport: Rehabilitate Runway 18/36 Preliminary 55,000 Airport: Rehabilitate Runway 18/36 Design/Construction 9,554,000 $ 411,250 $ 1,150,000 $ 55,000 $ 9,554,000 $ -

Sanitary Sewer Sewer Separation: Cascade Separation $ 952,000 $ - $ - $ - $ - Sewer Separation: MASL Separation 880,000 980,000 3,500,000 3,500,000 3,500,000 Sewer Rehab: Misc Sewer Rehab 252,000 252,000 252,000 252,000 252,000 $ 2,084,000 $ 1,232,000 $ 3,752,000 $ 3,752,000 $ 3,752,000

Waste Water Treatment Plant WWTP: 1 RAS Suction Tube $ 16,000 $ 16,000 $ - $ - $ - WWTP: Heating/ventilation of belt filter press room 123,000 WWTP: headworks/admin building 65,000 WWTP: Lift Station Protection? 200,000 WWTP: New MSLS Pump 47,900 WWTP: Sandblast/repair/Paint DAF Tank 65,500 65,500 WWTP: 3 roofs - SOS Lift Station, SIL Lift Station, DAF 35,800 WWTP: Roadway Repairs 30,000 30,000 30,000 30,000 WWTP: 2 Digested Sludge Pumps & Controls 40,000 WWTP: Spreader 28,000 WWTP: S&D Complex Roof 38,000 WWTP: Replace Gold Lane L Stn 91,000 $ 517,400 $ 187,300 $ 58,000 $ 159,000 $ 30,000

Total by Year $ 7,083,155 $ 5,258,572 $ 14,160,232 $ 18,527,642 $ 6,522,366 2015 CIP Projects by Funding Source General Obligation Bonds Revenue Bonds Outside Project 2015 Levy TIF Sewer Grant Sales Tax Hotel/Motel RUT Sewer Solid Waste General Entity Property Maint/Public Works: Master signal controller $ 34,400 $ - $ - $ - $ - $ 34,400 $ - $ - $ - $ - $ - $ - Property Maint/Public Works: City Hall Roof Replacement 30,000 30,000 Property Maint/Energy Savings: Auditorium 13,500 13,500 Property Maint/Energy Savings: City Hall 7,600 7,600 Property Maint/Public Works: Main/Washington Ramp Lights 17,800 17,800 Property Maint/Public Works: Jefferson St UG Line Replacement 15,000 15,000 Community Development: Demolition Program 20,000 20,000 Recreation: Trails Phase III 610,000 425,000 164,000 21,000 Recreation: Trails Phase I 150,000 150,000 Riverfront: Docks 100,000 50,000 50,000 Riverfront: Property Improvements 10,000 10,000 Street/Sewer: 2 1/2 ton Single Axle Dump 102,000 51,000 51,000 Street/Sewer: Vacuum Truck 160,000 80,000 80,000 Property Maint/Public Works: Ariel unit-boom truck replacement 127,000 127,000 Property Maint/Public Works: 1 ton 4X4 snow plow 36,000 36,000 Sewer: Safety Equipment 25,000 25,000 Police: Squad SUVs (base cost $26,500/vehicle) 53,000 53,000 Police: Vehicle Equipment 28,824 28,824 Police: L-3 LieVu, 6/year 6,145 6,145 Police: Tasers, 2/year 1,781 1,781 Police: PBT 650 650 Police: Radars, 2 1,600 1,600 Fire: Turnout Gear, 5 per year 10,000 10,000 Fire: Hose: 5" - 1000 feet 5,955 5,955 BUS: Replace 2006 Ford/Eldorado/01 Ford E350 #273 110,000 88,000 22,000 Parks: 3/4 Ton 4X4 w/tommy gate 26,000 26,000 Parks: Toro 7210 Zero Turn Mower 15,500 15,500 Parks: 4320 John Deer Tractor w/Loader 22,000 22,000 RecPlex: Field Mower Toro 3505 31,000 31,000 Golf Course: Outfront mower 22,000 22,000 Golf Course: batteries 7,150 7,150 Sanitation: New Truck/Packer w/ trade-in 176,600 176,600 WWTP: 1/2 ton pickup truck 25,000 25,000 WWTP: Car w/ trade 18,000 18,000 IT: Additional Hardware/Software Equipment Needs 117,000 117,000 Pool, filter replacement 5,000 5,000 Parking Lot, Perkins 25,000 5,000 20,000 Golf Course: Concrete work 3,000 3,000 Bridge: Mt. Pleasant Street Rehab 22,000 22,000 Streets: Division Street HMA Resurfacing 564,000 168,000 396,000 Streets: Resurfacing, Reconstruction, Rehabilition Program 886,000 886,000 Streets: Misc Street Upgrade Program 114,000 114,000 Streets: Agency Street Improvements 285, 000 285,000 Buildings: Sidewalk Program 30,000 30,000 Airport: Runway 30 Threshold Improvements 411,250 370,125 41,125 Sewer Separation: Cascade Sewer Separation 952,000 952,000 Sewer Separation: MASL Separation 880,000 880,000 Sewer Rehab: Misc Sewer Rehab 252,000 252,000 WWTP: Heating/ventilation of belt filter press room 123,000 123,000 WWTP: headworks/admin building 65,000 65,000 WWTP: Lift Station Protection? 200,000 200,000 WWTP: 1 RAS Suction Tube 16,000 16,000 WWTP: Sandblast/repair/Paint DAF Tank 65,500 65,500 WWTP: New MSLS Pump 47,900 47,900 $ 7,083,155 $ 1,190,000 $ 285,000 $ 2,084,000 $ 1,479,125 $ 574,755 $ 129,150 $ 294,000 716,400$ 176,600$ 22,000$ 132,125$

2015 Bond Issue Project Costs $1,475,000 Issuance costs, capitalized interest 29,500 Contingency 14,750 Projected 2015 Bond Issue Total $1,519,250 General Obligation Revenue 2016 CIP Projects by Funding Source Bonds Bonds Outside Project 2016 Levy Sewer Grant Sales Tax Hotel/Motel RUT Sewer General Starker Entity Community Development: Demolition Program $ 30,000 $ - $ - $ - $ 30,000 $ - $ - $ - $ - $ - $ - Property Maint/Energy Savings: PW Building 26,300 26,300 Street/Sewer: 3/4 ton pickup 34,000 17,000 17,000 Street/Sewer: 1 ton 4X4 38,000 19,000 19,000 Street/Sewer: 15 ton TDM, Dump Used 80,000 40,000 40,000 Street: Sign Truck 80,000 80,000 Property Maint/Public Works: 4 camera vehicle detection system 25,000 25,000 Police: Squad SUVs (base cost $26,500/vehicle) 81,090 81,090 Police: Vehicle Equipment 32,460 32,460 Police: L-3 LieVu, 6/year 6,145 6,145 Police: Tasers, 2/year 1,835 1,835 Police: Digital WT's, 3/year 4,590 4,590 Police: PBT 675 675 Fire: Pumper/Tanker 545,850 545,850 Fire: Hydraulic tools for Engine 25,842 25,842 Fire: Turnout Gear, 5 per year 10,000 10,000 Fire: Hose: 3" - 1250 feet 6,527 6,527 BUS: Replace 2002 International/Supreme #721 178,200 142,560 35,640 Forestry: Compact Utility Tractor John Deere 4520 31,000 31,000 Forestry: F250-450 Flat Bed Truck 36,000 36,000 RecPlex: Batting Cage Updates 30,000 30,000 Golf: Blower 7,000 7,000 Golf Course: batteries 5,360 5,360 Golf Course: 48-volt golf carts 46,365 46,365 Golf Course: Outfront rake 15,500 15,500 WWTP: Ranger Pickup 18,000 18,000 IT: Additional Hardware/Software Equipment Needs 118,533 118,533 Pool, filter replacement 5,000 5,000 Parks: Brooks Ave/Crapo Park - gutter work 10,000 10,000 Sidewalks in Parks 20,000 20,000 Pool, Dankwardt Pool Liner Project 110,000 40,000 30,000 40,000 Streets: Resurfacing, Reconstruction, Rehabilition Program 886,000 886,000 Streets: Misc Street Upgrade Program 114,000 114,000 Buildings: Sidewalk Program 30,000 30,000 Airport: Aircraft Parking Apron Rehabilitation 1,150,000 1,035,000 115,000 Sewer Separation: MASL Separation 980,000 980,000 Sewer Rehab: Misc Sewer Rehab 252,000 252,000 WWTP: 1 RAS Suction Tube 16,000 16,000 WWTP: 3 roofs - SOS Lift Station, SIL Lift Station, DAF 35,800 35,800 WWTP: Sandblast/repair/Paint DAF Tank 65,500 65,500 WWTP: Roadway Repairs 30,000 30,000 WWTP: 2 Digested Sludge Pumps & Controls 40,000 40,000 $ 5,258,572 $ 1,545,850 $ 1,232,000 $ 1,177,560 $ 460,997 $ 159,225 $ 181,000 $ 281,300 $ 35,640 $ 30,000 $ 155,000

2016 Bond Issue Project Costs $1,545,850 Issuance costs, capitalized interest 30,917 Contingency 15,459 Projected 2016 Bond Issue Total $1,592,226 General Obligation Revenue 2017 CIP Projects by Funding Source Bonds Bonds Outside Project 2017 Levy Sewer Grant Sales Tax Hotel/Motel RUT Sewer Solid Waste General Starker Entity Community Development: Demolition Program $ 50,000 $ - $ - $ - $ 50,000 $ - $ - $ - $ - $ - $ - $ - Property Maint/Energy Savings: Port & Pole Barn 26,300 26,300 Recreation: Indoor Rec Facility 6,000,000 2,000,000 4,000,000 Depot: Roof 120,000 60,000 60,000 Street/Sewer: 2 1/2 ton Single Axle Dump 105,000 52,500 52,500 Street/Sewer: Vacuum Truck 160,000 80,000 80,000 Property Maint/Public Works: 4 camera vehicle detection system 25,000 25,000 Police: Squad SUVs (base cost $26,500/vehicle) 54,600 54,600 Police: PBT 700 700 Police: Vehicle Equipment 33,109 33,109 Police: L-3 LieVu, 6/year 6,330 6,330 Police: Tasers, 2/year 1,890 1,890 Police: Radars 2 1,800 1,800 Police: Digital WT's, 3/year 4,681 4,681 Police: CID vehicle 15,000 15,000 Fire: Command Car 41,645 41,645 Fire: Ambulance 198,000 140,000 58,000 Fire: Turnout Gear, 5 per year 10,000 10,000 BUS: Replace 2003 Freightliner/Concorde #722 184,800 147,840 36,960 Parks: 3/4 Ton 4X4 w/tommy gate 27,500 27,500 Parks: Toro 7210 Zero Turn Mower 22,000 22,000 Forestry: F550 Dump Truck 58,000 58,000 Forestry: Dump Trailer 12,000 12,000 RecPlex: Ferris 3100Z offi field mower 13,000 13,000 Golf Course: batteries 4,830 4,830 Golf Course: Cushman Truckster 21,000 21,000 Sanitation: New Truck/Packer w/ trade-in 187,355 187,355 WWTP: Ranger Pickup 19,000 19,000 IT: Additional Hardware/Software Equipment Needs 118,410 118,410 Pool, filter replacement 5,000 5,000 New Playground at Dankwardt 100,000 100,000 Pool, Dankwardt Pool Deck Expansion/Update 30,000 30,000 Streets: Mt. Pleasant Street HMA Resurfacing 1,704,000 481,718 1,061,709 160,573 Streets: Resurfacing, Reconstruction, Rehabilition Program 790,282 790,282 Streets: Misc Street Upgrade Program 114,000 114,000 Buildings: Sidewalk Program 30,000 30,000 Airport: Rehabilitate Runway 18/36 Preliminary 55,000 49,500 5,500 Sewer Separation: MASL Separation 3,500,000 3,500,000 Sewer Rehab: Misc Sewer Rehab 252,000 252,000 WWTP: Roadway Repairs 30,000 30,000 WWTP: Spreader 28,000 28,000 $ 14,160,232 $ 1,386,000 $ 3,752,000 $ 3,259,049 $ 713,965 $ 133,830 157,500$ $ 209,500 $ 187,355 $ 36,960 $ 100,000 $ 4,2 24,073

2017 Bond Issue Project Costs $ 1,386,000 Issuance costs, capitalized interest 27,720 Contingency 13,860 Projected 2017 Bond Issue Total $ 1,427,580 General Obligation Revenue 2018 CIP Projects by Funding Source Bonds Bonds Outside Project 2018 Levy Sewer Grant Sales Tax Hotel/Motel RUT Sewer General Starker Entity Community Development: Demolition Program $ 50,000 $ - $ - $ - $ 50,000 $ - $ - $ - $ - $ - $ - Street/Sewer: 3/4 ton pickup 35,000 17,500 17,500 Street: Street Sweeper 170,000 170,000 Recreation: Mason Rd Trail/sidewalk TAP 270,000 216,000 54,000 Street/Sewer: Truck Mounted Street Flusher 70,000 35,000 35,000 Police: Squad SUVs (base cost $26,500/vehicle) 82,600 82,600 Police: Vehicle Equipment 33,771 33,771 Police: L-3 LieVu, 6/year 6,520 6,520 Police: Tasers, 2/year 1,946 1,946 Police: PBT 725 725 Police: Parking Vehicle 15,000 15,000 Fire: Turnout Gear, 5 per year 10,000 10,000 BUS: Replace 2009 Ford/Eldorado #725 120,000 96,000 24,000 Parks: 3/4 Ton 4X4 w/tommy gate 28,500 28,500 Parks: 2520 John Deere Tractor (purchase 2) 46,000 46,000 Forestry: Stump Grinder 35,000 35,000 RecPlex: Vicon Spreader 6,000 6,000 RecPlex: John Deere Gator Utility 9,000 9,000 Golf Course: 48-volt golf carts 61,750 61,750 IT: Additional Hardware/Software Equipment Needs 121,830 121,830 Playground, White Park 40,000 40,000 Pool, filter replacement 5,000 5,000 Bridge: Mt. Pleasant Street Rehab 3,000,000 2,000,000 1,000,000 Streets: Misc Street Upgrade Program 114,000 114,000 Streets: Washington St. Improvements 700,000 216,000 484,000 Buildings: Sidewalk Program 30,000 30,000 Airport: Rehabilitate Runway 18/36 Design/Construction 9,554,000 477,700 8,598,600 477,700 Sewer Separation: MASL Separation 3,500,000 3,500,000 Sewer Rehab: Misc Sewer Rehab 252,000 252,000 WWTP: Roadway Repairs 30,000 30,000 WWTP: S&D Complex Roof 38,000 38,000 WWTP: Replace Golf Lane L Stn 91,000 91,000 $ 18,527,642 $ 2,807,700 $ 3,752,000 $ 10,394,600 $ 600,892 $ 166,750 $ 52,500 $ 211,500 24,000$ 40,000$ $ 477,700

2018 Bond Issue Project Costs $ 2,807,700 Issuance costs, capitalized interest 56,154 Contingency 28,077 Projected 2018 Bond Issue Total $ 2,891,931 General Obligation Revenue 2019 CIP Projects by Funding Source Bonds Bonds Outside Project 2019 Levy Sewer Grant Sales Tax Hotel/Motel RUT Sewer Solid Waste General Entity Community Development: Demolition Program $ 50,000 $ - $ - $ - $ 50,000 $ - $ - $ - $ - $ - $ - Street/Sewer: 2 1/2 ton Single Axle Dump 108,000 54,000 54,000 Street: Road Grader used 80,000 80,000 Street/Sewer: Backhoe 580 95,000 47,500 47,500 Police: Squad SUVs (base cost $26,500/vehicle) 84,250 84,250 Police: Vehicle Equipment 34,450 34,450 Police: L-3 LieVu, 6/year 6,650 6,650 Police: Tasers, 2/year 1,986 1,986 Police: PBT 745 745 Police: Radars 2 1,900 1,900 Police: CID vehicle 15,000 15,000 Fire: Turnout Gear, 5 per year 10,000 10,000 BUS: Replace 2009 Ford/Eldorado #726 125,000 100,000 25,000 Parks: 3/4 Ton 4X4 w/tommy gate 31,500 31,500 Parks: 3280-D 4wd Toro Groundmaster Mower 29,500 29,500 RecPlex: John Deere Gator Utility 9,500 9,500 Forestry: Large Boom Truck 150,000 150,000 Golf Course: 48-volt golf carts 54,120 54,120 Sanitation: New Truck/Packer w/ trade-in 198,765 198,765 IT: Additional Hardware/Software Equipment Needs 124,000 124,000 Streets: Resurfacing, Reconstruction, Rehabilition Program 1,386,000 1,386,000 Streets: Misc Street Upgrade Program 114,000 114,000 Buildings: Sidewalk Program 30,000 30,000 Sewer Separation: MASL Separation 3,500,000 3,500,000 Sewer Rehab: Misc Sewer Rehab 252,000 252,000 WWTP: Roadway Repairs 30,000 30,000 $ 6,522,366 $ 1,500,000 $ 3,752,000 $ 100,000 $ 588,981 $ 124,620 $ 101,500 131,500$ $ 198,765 25,000$ $ -

2019 Bond Issue Project Costs $ 1,500,000 Issuance costs, capitalized interest 30,000 Contingency 15,000 Projected 2019 Bond Issue Total $ 1,545,000

ENTERPRISE FUNDS

PARKING FUND

The Parking Fund for the City of Burlington accounts for all parking operations of the City provided within the central business district. Parking includes both on street and off street. Off street includes both metered and free lots, as well as spaces leased on a long-term basis. On street includes metered, as well as non-metered, but time limited areas. PARKING FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (252,811) $ (267,662) $ (253,133) $ (253,133) $ (167,978)

Revenues 57,649 76,287 97,000 97,000 81,320 Transfers In - - 60,000 60,000 60,000 Total Funding Sources 57,649 76,287 157,000 157,000 141,320

Total Available $ (195,162) $ (191,375) $ (96,133) $ (96,133) $ (26,658)

Expenditures 72,500 61,758 75,950 71,845 77,258 Transfer Out - - - - - Total Expenditures 72,500 61,758 75,950 71,845 77,258

ENDING BALANCE JUNE 30 $ (267,662) $ (253,133) $ (172,083) $ (167,978) $ (103,916)

INCREASE(DECREASE) IN FUND BALANCE $ (14,851) $ 14,530 $ 81,050 $ 85,155 $ 64,062 PARKING FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES On Street Meters $ 287 $ 298 $ - $ - $ - Offstreet Meters 6,902 5,938 13,000 13,000 6,000 Hoods 194 - - - Lot Rental 29,993 41,013 44,000 44,000 45,320

TOTAL CHARGES FOR SERVICES $ 37,376 $ 47,249 $ 57,000 $ 57,000 $ 51,320

FINES 20,273 29,038 40,000 40,000 30,000

TOTAL PARKING FUND $ 57,649 $ 76,287 $ 97,000 $ 97,000 $ 81,320

PARKING

PARKING ENFORCEMENT

5001-5100-5101

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 27,345 $ 25,737 $ 32,425 $ 28,650 $ 32,804 1.17% Contractual Services 14,017 10,086 10,200 10,020 10,292 0.90% Commodities 1,508 1,282 1,450 1,300 1,450 0.00% Capital Outlay - - - - -

TOTAL $ 42,870 $ 37,105 $ 44,075 $ 39,970 $ 44,546 1.07%

FUNDING SOURCES

Parking Revenues $ 42,870 $ 37,105 $ 44,075 $ 39,970 $ 44,546 1.07%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Parking Enforcement Attendant 0.8 0.8 0.8 0.73 0.73

FUNCTION The Parking Enforcement activity reflects the enforcement of the City's parking laws. This would include overtime parking in metered places, honor box parking lots, and abandoned vehicles on City streets. PARKING ENFORCEMENT

5001-5100-5101

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 412 Part Time Wages $ 22,715 $ 21,894 $ 27,100 $ 24,000 $ 27,421 435 Clothing and Uniforms 606 265 325 300 325 441 FICA 1,738 1,675 2,100 1,800 2,098 442 IPERS 1,734 1,903 2,450 2,100 2,449 454 Worker's Compensation 552 - 450 450 511

Personnel Services Sub-Total 27,345 25,737 32,425 28,650 32,804

512 Health Care & Medical Services 115 - - - - 521 Printing and Binding 967 - 1,100 1,100 1,100 529 Miscellaneous Technical Services 301 513 300 300 300 542 Telephone/Communication Chgs 183 182 200 200 200 551 Liability 2,735 3,062 3,300 3,400 3,447 552 Property 946 895 1,000 920 945 571 Vehicles and Equipment Repair 820 - 1,000 500 1,000 575 Vehicle Maintenance Charges 7,667 5,065 3,000 3,000 3,000 593 Postage and Shipping 223 344 300 450 300 594 Refunds 60 25 - 150 -

Contractual Services Sub-Total 14,017 10,086 10,200 10,020 10,292

611 General Office Supplies 74 - 100 100 100 621 Agricultural Supplies 23 - - - - 651 Gasoline 1,242 1,282 1,350 1,200 1,350 675 Miscellaneous 169 - - - -

Commodities Sub-Total 1,508 1,282 1,450 1,300 1,450

Total $ 42,870 $ 37,105 $ 44,075 $ 39,970 $ 44,546 PARKING

PARKING MAINTENANCE

5001-5100-5102

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 999 $ 1,526 $ 1,135 $ 1,135 $ 1,972 73.74% Contractual Services 28,558 22,645 30,140 30,140 30,140 0.00% Commodities 73 482 600 600 600 0.00% Capital Outlay - - - - -

TOTAL $ 29,630 $ 24,653 $ 31,875 $ 31,875 $ 32,712 2.63%

FUNDING SOURCES

Parking Revenues $ 29,630 $ 24,653 $ 31,875 $ 31,875 $ 32,712 2.63%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION Courier 0.1 0.1 0.1 0.1 0.1

FUNCTION The Parking Maintenance activity reflects the maintenance of the City's parking meters, as well as, the maintenance and lighting of the City's 13 downtown parking lots. The activity also includes the collection of coins from parking meters and honor boxes located in certain lots. PARKING MAINTENANCE

5001-5100-5102

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 412 Part Time Wages $ 862 $ 894 $ 900 $ 900 $ 1,664 441 FICA 67 68 100 100 127 442 IPERS 70 78 100 100 149 454 Worker's Compensation - 486 35 35 32

Personnel Services Sub-Total 999 1,526 1,135 1,135 1,972

542 Telephone/Communication Chgs 137 136 140 140 140 543 Light and power 8,944 8,081 9,600 9,600 9,600 574 Property Maintenance Charges 19,477 14,428 20,400 20,400 20,400 575 Vehicle Maintenance Charges - - - - -

Contractual Services Sub-Total 28,558 22,645 30,140 30,140 30,140

622 Chemical/Scientif Supplies 66 53 100 100 100 624 Janitorial/Sanitation Supplies 7 - - - - 627 Minor Equipment - 97 200 200 200 631 Building Repair Supplies - 57 - - - 632 Small Equipment Repair Supplies - 72 - - - 639 Other Maintenance Materials - 203 300 300 300

Commodities Sub-Total 73 482 600 600 600

Total $ 29,630 $ 24,653 $ 31,875 $ 31,875 $ 32,712 ENTERPRISE FUNDS

GOLF COURSE FUND

Flint Hills Municipal is one of the nicest golf courses in southeast Iowa. The par 71, 6,246 yard course with watered fairways and cart paths throughout the entire course is located just north of Burlington. The golf course has a newer 50-golf cart fleet. The course is open from March to early December. FLINT HILLS GOLF COURSE

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (679,780) $ (654,922) $ (609,894) $ (609,894) $ (507,374)

Revenues 497,480 452,432 509,000 509,000 537,500 Transfers In - - 100,000 100,000 92,150 Total Funding Sources 497,480 452,432 609,000 609,000 629,650

Total Available $ (182,300) $ (202,490) $ (894) $ (894) $ 122,276

Expenditures 472,622 407,404 481,780 506,480 525,171 Transfer Out - - - - - Total Expenditures 472,622 407,404 481,780 506,480 525,171

ENDING BALANCE JUNE 30 $ (654,922) $ (609,894) $ (482,674) $ (507,374) $ (402,895)

INCREASE(DECREASE) IN FUND BALANCE $ 24,858 $ 45,028 $ 127,220 $ 102,520 $ 104,479 FLINT HILLS GOLF COURSE FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHARGES FOR SERVICES Season Passes $ 68,894 $ 65,796 $ 74,000 $ 74,000 $ 77,500 Green Fees 115,241 119,182 128,000 128,000 134,000 Concessions 87,106 78,185 85,000 85,000 89,000 Cart & Rental 177,023 143,242 175,000 175,000 189,000 Pro Shop Sales 47,683 39,818 44,000 44,000 45,000 Irrigation Surcharge 8,362 - - - -

TOTAL CHARGES FOR SERVICES $ 504,309 $ 446,222 $ 506,000 $ 506,000 $ 534,500

USE OF MONEY & PROPERTY Interest - - - - -

MISCELLANEOUS Gift Certificates (7,651) 5,697 3,000 3,000 3,000 Miscellaneous 822 512 - - -

TOTAL FLINT HILLS GOLF COURSE FUND $ 497,480 $ 452,432 $ 509,000 $ 509,000 $ 537,500 FLINT HILLS GOLF COURSE

5002-5200-5201

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services 228,865$ $ 199,950 238,830$ $ 241,205 $ 248,945 4.24% Contractual Services 84,210 78,509 91,125 90,200 89,401 -1.89% Commodities 151,597 128,945 151,825 149,975 154,675 1.88% Capital Outlay 7,950 - - 25,100 32,150

TOTAL 472,622$ $ 407,404 481,780$ $ 506,480 $ 525,171 9.01%

FUNDING SOURCES

Golf Course Revenues 472,622$ $ 407,404 481,780$ $ 506,480 $ 525,171 9.01%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Golf General Manager 1 1 1 1 1 Club House Manager 0.75 1 0 0 0 Recreation Manager 0 0 0.25 0.5 0.5 Sales Person 1.52 1.52 1.52 1.52 1.52 Foreman 0.75 0.75 0.75 0.75 0.73 Golf Course Grounds Maintenance 2.44 2.44 2.44 2.39 2.39

6.46 6.71 5.96 6.16 6.14

FUNCTION The Flint Hills Municipal Golf Course Fund is an enterprise fund of the City accounting for the operation of the City owned course. Flint Hills, located north of the City, is an eighteen hole course open to the public from March to December each year, weather permitting. The course, originally established in the 1940's was acquired by the City in 1975. FLINT HILLS GOLF COURSE

5002-5200-5201/5202

Expenditures

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED Golf Course 411 Full Time Wages $ 93,662 $ 15,959 $ 15,020 $ 28,000 $ 32,552 412 Part Time Wages - - - - - 413 Temporary Wages 74,436 30,462 55,800 42,000 42,000 421 Full Time Overtime 1,651 37 - 150 - 432 Longevity 450 - - 225 225 435 Clothing and Uniforms 296 - 250 250 250 441 FICA 12,947 3,554 5,450 5,450 5,703 442 IPERS 11,898 3,207 5,800 5,800 2,927 451 Health/Cafeteria Insurance 15,054 (84) 3,300 7,300 8,776 452 Life Insurance 29 - - - 29 454 Worker's Compensation 6,524 1,516 1,510 1,510 1,565 455 Unemployment Insurance 7,260 9,395 7,650 5,000 9,400

Personnel Services Sub-Total 224,207 64,046 94,780 95,685 103,427

511 Consulting/Professional Services 5,243 5,201 5,100 5,100 5,500 514 Computer Related Services 1,462 549 350 350 350 519 Other Professional Service 2,117 1,313 1,525 1,525 2,500 521 Printing and Binding 73 12 - - - 529 Miscellaneous Technical Services 6,391 5,352 6,125 6,125 6,125 531 Land/Buildings - - - - - 533 Vehicles and Large Equipment 19,080 11,730 9,500 9,500 5,000 541 Advertising and Legal Publication 304 1,817 500 500 500 542 Telephone/Communication Chgs 1,664 1,590 1,650 1,650 1,650 543 Light and power 14,864 12,423 12,250 12,250 13,500 544 Water and Sewer 855 691 925 925 925 551 Liability 5,970 6,889 7,150 6,900 6,862 552 Property 1,414 1,423 1,475 1,400 1,414 561 Travel and Conference Expenses 794 - 500 500 500 563 Dues and Memberships 660 - 200 200 750 567 Training and Education 45 - - - - 571 Vehicles and Equipment Repair 6,249 - 1,000 1,000 1,000 573 Buildings & Building Equipment 3,459 - 1,000 1,000 1,000 574 Property Maintenance Charges 336 1,112 500 500 500 575 Vehicle Maintenance Charges - 925 - - - 591 Sales and Other Taxes 11,976 11,874 12,000 12,000 12,500 593 Postage and Shipping 170 124 100 200 200 594 Refunds 609 - - 1,400 - 599 Miscellaneous 475 360 200 200 200

Contractual Services Sub-Total 84,210 63,385 62,050 63,225 60,976 611 General Office Supplies 230 1,077 500 500 500 621 Agricultural Supplies 7,965 - - - - 622 Chemical/Scientif Supplies 29,686 1,544 - - - 623 Medical Supplies - - 50 50 50 624 Janitorial/Sanitation Supplies 850 392 300 300 400 627 Minor Equipment 4,158 1,136 700 700 700 628 Safety Equipment 485 - 50 50 50 631 Building Repair Supplies 4,773 1,437 2,500 2,000 2,500 632 Small Equipment Repair Supplies 490 277 500 500 500 633 Vechicles & Equipment Rep Sup 5,475 329 750 750 750 639 Other Maintenance Materials 668 - - - - 651 Gasoline 3,192 726 1,000 1,000 1,000 652 Diesel Fuel 6,216 871 - - - 653 Heating Fuel 1,522 1,120 2,550 2,550 2,500 655 Oils and Lubricants 561 - - - - 661 Concessions 46,958 39,905 44,000 44,000 45,000 662 Merchandise 38,368 26,490 32,000 32,000 32,000

Commodities Sub-Total 151,597 75,305 84,900 84,400 85,950

742 Operating Equipment 7,950 - - - -

Capital Oulay Sub-Total 7,950 - - - -

Golf Course Operations Sub-Total 467,964 202,736 241,730 243,310 250,353

Golf Course Maintenance 411 Full Time Wages - 61,942 62,000 61,000 61,984 413 Temporary Wages 4,068 40,007 50,600 50,600 51,000 421 Full Time Overtime - 1,597 - 500 - 432 Longevity 139 450 450 450 450 435 Clothing and Uniforms - 312 250 250 250 441 FICA - 7,970 8,600 8,500 8,678 442 IPERS 312 7,708 5,600 7,500 5,576 451 Health/Cafeteria Insurance 139 15,889 16,500 16,670 17,551 452 Life Insurance - 29 50 50 29

Personnel Services Sub-Total 4,658 135,904 144,050 145,520 145,518

514 Computer Related Services - - 200 - - 519 Other Professional Service - 165 500 - - 529 Miscellaneous Technical Services - 1,299 2,300 2,300 2,400 533 Vehicles and Large Equipment - 10,583 14,750 14,400 15,000 561 Travel and Conference Expenses - 599 825 100 500 563 Dues and Memberships - 515 650 825 825 567 Training and Education - 100 300 650 650 571 Vehicles and Equipment Repair - 1,797 5,100 300 300 572 Small Equipment Repair - - 750 5,000 5,000 573 Buildings & Building Equipment - - 2,500 400 750 574 Property Maintenance Charges - - 500 2,000 2,000 575 Vehicle Maintenance Charges - - 500 500 500 599 Miscellaneous - 66 200 500 500 - Contractual Services Sub-Total - 15,124 29,075 26,975 28,425 611 General Office Supplies - - 200 - - 614 Minor Office Euqipment - 35 - - - 621 Agricultural Supplies - 8,856 9,000 9,000 8,000 622 Chemical/Scientif Supplies - 25,036 33,150 33,150 33,000 623 Medical Supplies - 8 25 25 25 624 Janitorial/Sanitation Supplies - - 200 200 200 627 Minor Equipment - 876 4,650 4,000 4,500 628 Safety Equipment - 260 450 450 400 631 Building Repair Supplies - 4,531 1,000 3,000 4,500 632 Small Equipment Repair Supplies - 434 1,025 1,000 1,000 633 Vechicles & Equipment Rep Sup - 2,511 3,825 3,000 3,500 651 Gasoline - 4,289 5,225 4,500 5,500 652 Diesel Fuel - 6,609 7,425 6,500 7,600 655 Oils and Lubricants - 195 600 600 500 675 Miscellaneous - - 150 150 -

Commodities Sub-Total - 53,640 66,925 65,575 68,725

742 Operating Equipment - - - 25,100 32,150

Capital Oulay Sub-Total - - - 25,100 32,150

Golf Maintenance Sub-Total 4,658 204,668 240,050 263,170 274,818

Total 472,622$ $ 407,404 $ 481,780 $ 506,480 $ 525,171 ENTERPRISE FUNDS

SOLID WASTE MANAGEMENT

The Solid Waste Management Fund accounts for expenses associated with the collection and disposal of solid waste from residential customers within the city limits of Burlington. Expenses also include amounts paid to the Regional Solid Waste Commission for recycling services. Revenues to fund the operation come from the flat monthly fee paid by all residential, as well as the sale of trash collection tags. This budget reflects an increase of $.25 in the monthly fee from $13.00 to $13.25 per month. Under the bag and tag program each resident is allowed one untagged container per week. Each additional container requires a tag, which can be purchased from a variety of retailers throughout the community. The City sells these tags for $1.95 and allows the retailer to establish their own price.

The City provides curbside pickup of solid waste on a weekly basis, while the Solid Waste Commission collects recyclables every other week. In addition, the City provides once a year, spring, pickup of larger items such as old appliances, furniture, etc. Property owners may contract with private haulers for yard waste disposal or haul yard waste to the landfill free of charge. SOLID WASTE MANAGEMENT

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (388,969) $ (410,587) $ (154,171) $ (154,171) $ (4,007)

Revenues 1,460,237 1,589,156 1,765,500 1,647,900 1,722,800 Transfers In 150,000 147,096 - - - Total Funding Sources 1,610,237 1,736,252 1,765,500 1,647,900 1,722,800

Total Available $ 1,221,268 $ 1,325,665 $ 1,611,329 $ 1,493,729 $ 1,718,793

Expenditures 1,489,663 1,337,836 1,606,130 1,321,186 1,531,576 Transfer Out 142,192 142,000 176,550 176,550 217,471 Total Expenditures 1,631,855 1,479,836 1,782,680 1,497,736 1,749,047

ENDING BALANCE JUNE 30 $ (410,587) $ (154,171) $ (171,351) $ (4,007) $ (30,254)

INCREASE(DECREASE) IN FUND BALANCE $ (21,618) $ 256,416 $ (17,180) $ 150,164 $ (26,247) SOLID WASTE MANAGEMENT FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES Refuse Collection Fees $ 1,312,134 $ 1,445,094 $ 1,596,000 $ 1,502,400 $ 1,531,200 Dumpster Permits 1,117 1,627 - - 1,500 Trash Tags 145,313 142,310 169,000 145,000 190,000

TOTAL CHARGES FOR SERVICES $ 1,458,564 $ 1,589,031 $ 1,765,000 $ 1,647,400 $ 1,722,700

USE OF MONEY & PROPERTY Interest - - - - -

MISELLANEOUS Bond Proceeds - - - - - Reimbursement of Expense 1,585 - - - - Miscellaneous 88 125 500 500 100

TOTAL MISCELLANEOUS $ 1,673 $ 125 $ 500 $ 500 $ 100

TOTAL SOLID WASTE FUND $ 1,460,237 $ 1,589,156 $ 1,765,500 $ 1,647,900 $ 1,722,800 SOLID WASTE MANAGEMENT

5003-5301

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 499,390 $ 528,479 $ 548,025 $ 464,766 $ 457,913 -16.44% Contractual Services 801,122 752,870 831,750 800,065 838,388 0.80% Commodities 49,050 56,487 57,355 56,355 58,675 2.30% Capital Outlay 140,101 - 169,000 - 176,600 4.50%

TOTAL $ 1,489,663 $ 1,337,836 $ 1,606,130 $ 1,321,186 $ 1,531,576 -4.64%

FUNDING SOURCES

Service Charges $ 1,489,575 $ 1,192,211 $ 1,605,630 $ 1,321,186 $ 1,531,476 -4.62% Miscellaneous 88 125 500 - 100 -80.00% Bond Proceeds - 145,500 - - - 0.00%

TOTAL $ 1,489,663 $ 1,337,836 $ 1,606,130 $ 1,321,186 $ 1,531,576 -4.64%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Solid Waste Lead Person 1 1 1 1 1 Refuse Driver I 2 2 2 2 2 Refuse Driver II 4 4 4 3 3 Refuse Carrier 0.8 0.8 0.8 0.73 0.73

7.8 7.8 7.8 6.73 6.73

FUNCTION The Solid Waste Management Fund is an enterprise fund of the City. Solid Waste encompasses the collection and disposal of solid waste from residential properties within the City, as well as payment made to the Regional Solid Waste Commission for the curbside pickup of recyclables. Solid waste is picked up from approximately 9,500 households on a weekly basis and transported to the landfill operated by the Solid Waste Commission.

SOLID WASTE MANAGEMENT

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 299,412 $ 310,908 $ 317,000 $ 272,000 $ 263,869 412 Part Time Wages 29,923 27,906 30,600 28,000 28,705 413 Temporary Wages 1,920 1,481 1,600 2,500 2,550 421 Full Time Overtime 529 475 650 650 650 423 Holiday Overtime 4,619 4,781 4,700 4,800 4,500 432 Longevity 3,000 3,000 3,700 3,171 1,700 435 Clothing and Uniforms 2,684 3,134 3,500 2,600 3,500 441 FICA 25,814 26,493 27,300 23,300 22,900 442 IPERS 27,432 30,242 31,800 26,725 26,600 445 Deferred Comp - Other 6,652 7,464 - 1,000 - 451 Health/Cafeteria Insurance 84,298 90,639 105,250 78,100 83,775 452 Life Insurance 201 201 250 220 173 454 Worker's Compensation 12,906 21,754 21,675 21,700 18,991

Personnel Services Sub-Total 499,390 528,479 548,025 464,766 457,913

511 Consulting/Professional Services 2,800 2,800 2,850 2,800 2,800 512 Health Care & Medical Services 65 - - 65 - 519 Other Professional Service 13,466 9,075 12,000 12,000 13,100 521 Printing and Binding 2,345 7,218 2,900 2,900 7,850 523 Towing and Storage 300 440 - - - 524 Sanitation and Landfill Services 653,909 612,421 681,800 651,000 679,800 529 Miscellaneous Technical Services 41,933 36,926 41,200 41,200 41,200 533 Vehicles and Large Equipment 189 96 - - - 541 Advertising and Legal Publication 2,955 2,718 3,500 3,000 3,200 542 Telephone/Communication Chgs 1,073 1,019 1,200 1,200 1,200 551 Liability 20,473 22,925 21,900 25,000 25,801 552 Property 5,639 5,521 6,100 5,600 5,637 571 Vehicles and Equipment Repair 9,982 9,652 10,500 10,500 10,500 572 Small Equipment Repair 49 - 750 750 700 574 Property Maintenance Charges - 467 - - - 575 Vehicle Maintenance Charges 42,025 34,693 43,000 40,000 43,000 581 Local contributions 1,112 870 1,200 1,200 1,000 591 Sales and Other Taxes 367 425 400 400 450 593 Postage and Shipping 2,440 2,310 2,450 2,450 2,150 594 Refunds - 3,294 - - -

Contractual Services Sub-Total 801,122 752,870 831,750 800,065 838,388

611 General Office Supplies 21 - 50 60 50 614 Minor Office Euqipment - - 10 - - 622 Chemical/Scientif Supplies 1,228 697 1,300 1,300 1,800 623 Medical Supplies - 1,230 25 25 25 624 Janitorial/Sanitation Supplies 28 397 100 100 300 627 Minor Equipment 121 2,503 120 120 100 628 Safety Equipment 1,128 915 1,100 1,100 1,100 632 Small Equipment Repair Supplies - - 300 300 100 SOLID WASTE MANAGEMENT

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 633 Vechicles & Equipment Rep Sup 3,804 7,360 9,000 9,000 9,000 651 Gasoline 587 260 650 650 500 652 Diesel Fuel 41,066 42,200 43,000 42,000 44,000 675 Miscellaneous 1,067 925 1,700 1,700 1,700

Commodities Sub-Total 49,050 56,487 57,355 56,355 58,675

743 Vehicles 140,101 - 169,000 - 176,600

Capital Oulay Sub-Total 140,101 - 169,000 - 176,600

911 Debt Service Transers 7,192 - - - 45,191 912 Administrative Transfers 135,000 142,000 176,550 176,550 172,280

Transfers Out Sub-Total 142,192 142,000 176,550 176,550 217,471

Total $ 1,631,855 $ 1,479,836 $ 1,782,680 $ 1,497,736 $ 1,749,047 ENTERPRISE FUND

SEWER FUND

The Sewer Fund for the City of Burlington accounts for maintenance and operation of the City’s sanitary sewer system. Activities include operation of the Wastewater Treatment Facility, as well as maintenance of the City’s sanitary sewer collection system. Budgeted revenues reflect a 5% increase in the sewer charges to be effective July 1, 2014. SEWER FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 1,746,875 $ 2,202,364 $ 7,571,110 $ 7,571,110 $ 6,047,203

Revenues 5,217,902 11,012,449 6,034,007 7,134,175 7,443,341 Transfers In 47,256 7,139,094 - - - Total Funding Sources 5,265,158 18,151,543 6,034,007 7,134,175 7,443,341

Total Available $ 7,012,033 $ 20,353,907 $ 13,605,117 $ 14,705,285 $ 13,490,544

Expenditures 3,927,149 11,934,596 9,865,940 7,520,470 7,476,815 Transfer Out 882,520 848,201 1,173,889 1,137,612 1,122,809 Total Expenditures 4,809,669 12,782,797 11,039,829 8,658,082 8,599,624

ENDING BALANCE JUNE 30 $ 2,202,364 $ 7,571,110 $ 2,565,288 $ 6,047,203 $ 4,890,920

INCREASE(DECREASE) IN FUND BALANCE $ 455,489 $ 5,368,746 $ (5,005,822) $ (1,523,907) $ (1,156,283) SEWER FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES User Fees $ 4,606,083 $ 4,924,693 $ 5,400,000 $ 5,400,000 $ 5,670,000 Liquid Waste Hauling Fees 39,868 43,418 30,000 20,000 10,000 Laboratory Fees 22,196 19,808 24,000 24,000 20,000 Permits 8,000 - - - - Stormwater Fees 453,274 452,601 495,950 495,950 520,747

TOTAL CHARGES FOR SERVICES $ 5,129,421 $ 5,440,520 $ 5,949,950 $ 5,939,950 $ 6,220,747

MISCELLANEOUS Miscellaneous/Fed Grant 79,616 72,771 74,057 68,725 66,594 Miscellaneous/Refunds - 588 - 155,500 -

USE OF MONEY & PROPERTY Interest 8,865 23,367 10,000 20,000 24,000

OTHER FINANCING SOURCES Proceeds from Bond Sale - 5,475,204 - 950,000 1,132,000

TOTAL SEWER FUND $ 5,217,902 $ 11,012,449 $ 6,034,007 $ 7,134,175 $ 7,443,341

SEWER

WASTEWATER TREATMENT ADMINISTRATION

5004-5400-5401

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 163,169 $ 168,746 $ 176,315 $ 174,065 $ 178,129 1.03% Contractual Services 85,126 76,312 85,775 85,975 87,530 2.05% Commodities 1,655 134 - 450 50 100.00% Capital Outlay - - - - -

TOTAL $ 249,950 $ 245,192 $ 262,090 $ 260,490 $ 265,709 1.38%

FUNDING SOURCES

Sewer Fees $ 249,950 $ 245,192 $ 262,090 $ 260,490 $ 265,709 1.38%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Wastewater Treatment Facility 1 1 1 1 1 Superintendent Office Coordinator 1 1 1 1 1

2 2 2 2 2

FUNCTION The Wastewater Treatment Administration is responsible for the operation and maintenance of the City's Wstewater Treatment Facility. In addition, the administrator is responsible for the Solid Waste function. WASTEWATER TREATMENT ADMINISTRATION

5004-5400-5401

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages 115,880 118,609 120,950 120,950 120,952 432 Longevity 1,400 1,500 1,500 1,500 1,500 435 Clothing and Uniforms - - 250 - - 441 FICA 8,860 9,065 9,400 9,400 9,368 442 IPERS 9,478 10,419 10,950 10,950 10,935 445 Deferred Comp - Other 6,248 6,684 - 7,000 - 451 Health/Cafeteria Insurance 21,211 22,205 33,000 24,000 35,103 452 Life Insurance 58 58 60 60 58 454 Worker's Compensation 34 206 205 205 213

Personnel Services Sub-Total 163,169 168,746 176,315 174,065 178,129

521 Printing and Binding - 10 - - - 529 Miscellaneous Technical Services 83,778 73,761 83,800 83,800 82,000 542 Telephone/Communication Chgs 1,171 1,223 1,250 1,250 1,300 561 Travel and Conference Expenses - 163 200 200 250 563 Dues and Memberships 108 168 125 125 180 567 Training and Education - 460 400 400 400 581 Local contributions 69 527 - 200 3,400

Contractual Services Sub-Total 85,126 76,312 85,775 85,975 87,530

611 General Office Supplies - - - 350 - 613 Periodicals and Publications - - - - 50 627 Minor Equipment 1,655 134 - 100 -

Commodities Sub-Total 1,655 134 - 450 50

911 Debt Service Transers 307,520 269,889 466,488 466,488 491,675 913 Expense Transfers 575,000 575,500 595,995 595,995 631,134

Transfers Out Sub-Total 882,520 845,389 1,062,483 1,062,483 1,122,809

Total $ 1,132,470 $ 1,090,581 $ 1,324,573 $ 1,322,973 $ 1,388,518 SEWER

WASTEWATER TREATMENT OPERATION

5004-5400-5402

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 1,099,263 $ 1,048,851 $ 1,144,260 $ 1,069,050 $ 1,186,124 3.66% Contractual Services 503,893 499,651 616,055 570,355 606,129 -1.61% Commodities 335,413 384,697 518,650 518,950 429,600 -17.17% Capital Outlay - - 93,000 109,000 43,000 -53.76%

TOTAL $ 1,938,569 $ 1,933,199 $ 2,371,965 $ 2,267,355 $ 2,264,853 -4.52%

FUNDING SOURCES

Sewer Fees $ 1,938,569 $ 1,933,199 $ 2,371,965 $ 2,267,355 $ 2,264,853 -4.52%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Maintenance Foreman 1 1 1 1 1 Electrician 1 1 1 1 1 Laboratory Super/Pretreatment 1 1 1 1 1 Laboratory Technician 1.80 1.80 1.80 1.73 1.73 WWTF Operator 6 6 6 6 6 Maintenance Mechanic 2 2 2 2 2 Maint & Operation Mechanic 3 3 3 3 3 Temporary WWTF Laborer 0.27 0.27 0.27 0.16 0.16

16.07 16.07 16.07 15.89 15.89

FUNCTION This account reflects the maintenance and operation of the City's Wastewater Treatment Facility. The facility, completed in 1982, provides secondary treatment of wastewater collected by the City's combined storm and sanitary sewer system. WASTEWATER TREATMENT OPERATION

5004-5400-5402

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 700,404 $ 648,502 $ 712,200 $ 650,000 $ 726,629 412 Part Time Wages 24,405 29,079 35,300 35,300 33,926 413 Temporary Wages 1,602 1,937 10,200 3,500 6,100 414 On Call Time 924 1,623 1,000 1,000 1,000 421 Full Time Overtime 14,689 11,659 14,200 14,200 14,200 423 Holiday Overtime 8,480 9,028 9,000 9,000 9,180 432 Longevity 9,637 7,300 7,200 7,500 8,150 435 Clothing and Uniforms 6,709 5,897 6,600 6,600 7,000 441 FICA 56,857 53,810 60,250 55,000 61,138 442 IPERS 59,804 61,352 70,000 63,000 70,726 445 Deferred Comp - Other 8,230 8,763 - 9,000 - 451 Health/Cafeteria Insurance 197,514 187,143 210,500 192,000 224,187 452 Life Insurance 429 403 450 450 403 454 Worker's Compensation 9,579 22,355 7,360 22,500 23,485

Personnel Services Sub-Total 1,099,263 1,048,851 1,144,260 1,069,050 1,186,124

511 Consulting/Professional Services 12,500 26,698 19,000 19,000 49,000 514 Computer Related Services 1,008 1,088 1,050 1,050 1,300 519 Other Professional Service 389 7,449 700 2,000 11,800 524 Sanitation and Landfill Services 10,218 9,045 15,400 11,000 15,200 529 Miscellaneous Technical Services 5,513 9,815 10,000 10,000 11,600 531 Land/Buildings 33,792 33,792 35,500 35,500 36,300 533 Vehicles and Large Equipment - 110 500 500 200 542 Telephone/Communication Chgs 986 783 900 900 800 543 Light and power 267,592 231,966 256,600 230,000 235,000 544 Water and Sewer 10,210 10,688 11,200 11,200 11,200 551 Liability 43,631 48,857 46,900 51,000 54,991 552 Property 23,938 22,623 25,500 25,000 23,538 561 Travel and Conference Expenses 220 1,470 1,000 1,000 2,000 563 Dues and Memberships 140 3,520 330 330 4,000 567 Training and Education 1,083 3,650 3,000 3,000 3,600 571 Vehicles and Equipment Repair 346 2,163 3,500 3,000 3,000 572 Small Equipment Repair 3,422 862 2,800 2,800 2,500 573 Buildings & Building Equipment 2,408 959 8,000 4,000 8,000 574 Property Maintenance Charges 990 1,001 1,000 1,000 1,000 575 Vehicle Maintenance Charges 19,413 10,175 21,500 15,000 21,500 579 Other Infrastructure Repairs 2,043 2,304 77,600 77,600 29,100 581 Local contributions 75 - - - - 591 Sales and Other Taxes 60,660 60,829 71,600 63,000 71,600 593 Postage and Shipping 1,341 1,856 1,100 1,100 1,000 594 Refunds - 6,588 - - 6,500 599 Miscellaneous 1,975 1,360 1,375 1,375 1,400

Contractual Services Sub-Total 503,893 499,651 616,055 570,355 606,129 WASTEWATER TREATMENT OPERATION

5004-5400-5402

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

611 General Office Supplies 603 463 1,000 1,000 1,000 613 Periodicals and Publications 420 163 200 200 200 614 Minor Office Euqipment - 13 200 200 200 621 Agricultural Supplies - 28 300 100 300 622 Chemical/Scientif Supplies 111,953 93,603 111,700 111,700 96,700 623 Medical Supplies - - 200 200 200 624 Janitorial/Sanitation Supplies 5,694 4,021 4,800 4,800 4,800 627 Minor Equipment 6,570 10,805 6,000 8,000 7,500 628 Safety Equipment 2,875 2,658 4,500 4,500 6,000 631 Building Repair Supplies 15,206 12,969 15,300 15,300 16,100 632 Small Equipment Repair Supplies 4,926 1,680 4,500 4,500 4,500 633 Vechicles & Equipment Rep Sup 8,657 4,497 8,000 8,000 8,000 637 Street Maintenance Materials 692 931 2,000 2,000 2,000 639 Other Maintenance Materials 113,893 180,677 273,400 273,400 201,200 651 Gasoline 6,871 6,124 7,000 6,000 7,000 652 Diesel Fuel 8,266 5,516 10,500 6,000 10,000 653 Heating Fuel 46,116 56,811 66,000 70,000 60,600 655 Oils and Lubricants 2,434 1,343 3,000 3,000 3,300 675 Miscellaneous 237 2,395 50 50 -

Commodities Sub-Total 335,413 384,697 518,650 518,950 429,600

742 Operating Equipment - - - 16,000 - 743 Vehicles - - 93,000 93,000 43,000

Capital Oulay Sub-Total - - 93,000 109,000 43,000

Total $ 1,938,569 $ 1,933,199 $ 2,371,965 $ 2,267,355 $ 2,264,853 SEWER

SANITARY SEWER MAINTENANCE

5004-5400-5411

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 399,186 $ 531,314 $ 568,900 $ 512,850 $ 568,913 0.00% Contractual Services 42,698 44,808 50,700 47,900 50,700 0.00% Commodities 39,689 35,510 53,700 50,300 53,700 0.00% Capital Outlay 53,034 78,552 183,500 183,500 156,000 -14.99%

TOTAL $ 534,607 $ 690,184 $ 856,800 $ 794,550 $ 829,313 -3.21%

FUNDING SOURCES

Sewer Fees $ 534,607 $ 690,184 $ 856,800 $ 794,550 $ 829,313 -3.21%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Foreman 1 0 0 0 0 Street/Sewer Maintenance Leadperson 0 1 1 1 1 Street/Sewer Maintenance Worker I 4 6 6 5 5 Street/Sewer Laborer I 0.5 1.22 1.22 0.73 0.73

5.5 8.22 8.22 6.73 6.73

FUNCTION The Sanitary Sewer Maintenance Department is responsible for maintenance of the City's sewer system. SANITARY SEWER MAINTENANCE

5004-5400-5411

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 252,341 $ 319,100 $ 328,500 $ 290,000 $ 323,538 412 Part Time Wages 17,568 24,183 28,950 25,000 29,529 413 Temporary Wages 532 242 10,400 1,500 - 414 On Call Time 3,724 6,847 4,600 4,600 4,620 415 Stand By - 66 - - - 421 Full Time Overtime 350 6,274 6,400 6,400 6,528 423 Holiday Overtime - 269 900 500 918 432 Longevity 3,300 4,825 4,450 3,700 3,450 435 Clothing and Uniforms 2,855 2,834 2,900 2,900 2,958 441 FICA 21,176 27,595 29,400 29,000 28,214 442 IPERS 22,458 31,328 33,400 32,000 32,523 451 Health/Cafeteria Insurance 73,803 93,156 105,250 98,000 122,860 452 Life Insurance 161 198 200 200 202 454 Worker's Compensation 918 13,605 13,550 13,550 13,573 455 Unemployment Insurance - 792 - 5,500 -

Personnel Services Sub-Total 399,186 531,314 568,900 512,850 568,913

511 Consulting/Professional Services 4,162 5,712 5,100 5,100 5,100 514 Computer Related Services 1,800 1,800 1,800 1,800 1,800 519 Other Professional Service 25 688 - 500 - 524 Sanitation and Landfill Services 49 - 100 100 100 529 Miscellaneous Technical Services 7,750 11,286 5,100 5,100 5,100 531 Land/Buildings 1,550 567 2,000 2,000 2,000 542 Telephone/Communication Chgs 710 593 1,000 700 1,000 543 Light and power 393 1,910 - 300 - 561 Travel and Conference Expenses - 490 1,200 500 1,200 563 Dues and Memberships 61 130 100 100 100 567 Training and Education - - 800 400 800 571 Vehicles and Equipment Repair 4,451 2,762 7,100 7,100 7,100 572 Small Equipment Repair 98 93 2,000 1,000 2,000 574 Property Maintenance Charges 2,609 135 4,100 3,000 4,100 575 Vehicle Maintenance Charges 18,800 18,386 19,900 19,900 19,900 593 Postage and Shipping 240 256 400 300 400

Contractual Services Sub-Total 42,698 44,808 50,700 47,900 50,700

611 General Office Supplies 159 376 200 200 200 622 Chemical/Scientif Supplies - - 1,000 1,000 1,000 627 Minor Equipment 5,238 4,172 8,150 7,000 8,150 628 Safety Equipment 628 725 1,000 1,000 1,000 633 Vechicles & Equipment Rep Sup 7,321 4,323 6,100 6,100 6,100 637 Street Maintenance Materials - 450 - - - 638 Sewer Maintenance Materials 10,842 11,057 20,400 20,000 20,400 651 Gasoline 6,655 6,135 7,150 6,500 7,150 652 Diesel Fuel 8,846 8,272 9,700 8,500 9,700

Commodities Sub-Total 39,689 35,510 53,700 50,300 53,700 SANITARY SEWER MAINTENANCE

5004-5400-5411

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

742 Operating Equipment - - 87,500 87,500 105,000 743 Vehicles 53,034 78,552 96,000 96,000 51,000

Capital Outlay Sub-Total 53,034 78,552 183,500 183,500 156,000

Total $ 534,607 $ 690,184 $ 856,800 $ 794,550 $ 829,313 SEWER

WASTEWATER TREATMENT FACILITY

5004-5400-5451

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - 0.00% Contractual Services - 125,400 - - 23,000 100.00% Commodities - - - - - 0.00% Capital Outlay - 1,554,581 - - 494,400 100.00%

TOTAL $ - $ 1,679,981 $ - $ - $ 517,400 100.00%

FUNDING SOURCES

Sewer Fees $ - $ 1,679,981 $ - $ - $ 517,400 100.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Wastewater Treatment Facility is a capital project within the Sewer Fund. WASTEWATER TREATMENT FACILITY

5004-5400-5450

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 511 Consulting/Professional Services $ - $ 125,400 $ - $ - $ 23,000

Contractual Services Sub-Total - 125,400 - - 23,000

732 Sewers - 1,554,581 - - 494,400

Capital Outlay Sub-Total - 1,554,581 - - 494,400

913 Expense Transfers - 2,813 - - -

Transfer Out Sub-Total - 2,813 - - -

Total $ - $ 1,682,794 $ - $ - $ 517,400 SEWER

CASCADE SEWER SEPERATION

5004-5400-5451

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - 0.00% Contractual Services - 188,685 448,997 45,000 72,000 -83.96% Commodities - - - - - 0.00% Capital Outlay - 743,262 3,206,000 1,816,819 880,000 -72.55%

TOTAL $ - $ 931,947 $ 3,654,997 $ 1,861,819 $ 952,000 -73.95%

FUNDING SOURCES

Sewer Fees $ - $ 931,947 $ 3,654,997 $ 1,861,819 $ 952,000 -73.95%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Cascade Sewer Seperation is a capital project within the Sewer Fund. CASCADE SEWER SEPERATION

5004-5400-5451

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 511 Consulting/Professional Services $ - $ 188,685 $ 448,997 $ 45,000 $ 72,000

Contractual Services Sub-Total - 188,685 448,997 45,000 72,000

732 Sewers - 743,262 3,206,000 1,816,819 880,000

Capital Outlay Sub-Total - 743,262 3,206,000 1,816,819 880,000

Total $ - $ 931,947 $ 3,654,997 $ 1,861,819 $ 952,000 SEWER

MARKET, ANGULAR, SOUTH AND LOCUST

5004-5400-5452

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - 0.00% Contractual Services - 7,344 874,097 960,000 880,000 0.68% Commodities - - - 5,000 - 0.00% Capital Outlay - - - - - 0.00%

TOTAL $ - $ 7,344 $ 874,097 $ 965,000 $ 880,000 0.68%

FUNDING SOURCES

Sewer Fees $ - $ 7,344 $ 874,097 $ 965,000 $ 880,000 0.68%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Cascade Sewer Seperation is a capital project within the Sewer Fund. MARKET, ANGULAR, SOUTH AND LOCUST

5004-5400-5452

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 511 Consulting/Professional Services $ - $ 7,344 $ 874,097 $ 960,000 $ 160,000 579 Other Infrastructure Repairs - - - - 720,000

Contractual Services Sub-Total - 7,344 874,097 960,000 880,000

638 Sewer Maintenance Materials - - - 5,000 -

Commodities Sub-Total - - - 5,000 -

913 Expense Transfers - - 75,000 - -

Transfer Out Sub-Total - - 75,000 - -

Total $ - $ 7,344 $ 949,097 $ 965,000 $ 880,000 SEWER

SEWER UPGRADES

5004-5400-5453

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - 0.00% Contractual Services - - 211,000 - 252,000 19.43% Commodities - - - - - 0.00% Capital Outlay - - - - - 0.00%

TOTAL $ - $ - $ 211,000 $ - $ 252,000 19.43%

FUNDING SOURCES

Sewer Fees $ - $ - $ 211,000 $ - $ 252,000 19.43%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION Cascade Sewer Seperation is a capital project within the Sewer Fund. SEWER UPGRADES

5004-5400-5453

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 511 Consulting/Professional Services $ - $ - $ - $ - $ 31,000 579 Other Infrastructure Repairs - - 211,000 - 221,000

Contractual Services Sub-Total - - 211,000 - 252,000

913 Expense Transfers - - 29,000 - -

Transfer Out Sub-Total - - 29,000 - -

Total $ - $ - $ 240,000 $ - $ 252,000 SEWER

SEWER REVENUE BONDS

EXPENDITURE DETAIL 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Sewer Revenue Bond 1998 $ 284,748 $ 287,788 $ - $ - $ - 0.00% Sewer Revenue Bond 2001 113,825 109,360 209,800 209,800 - -100.00% Sewer Revenue Bond 2008 263,221 263,533 255,440 255,440 255,700 0.10% Sewer Revenue Bond 2010 386,828 387,373 386,593 386,593 385,030 -0.40% Sewer Revenue Bond 2011 155,401 341,085 382,765 382,765 385,185 0.63% Sewer Revenue Ban 2012 - 5,057,610 - - - 0.00% Sewer Revenue Refinance 2013 - - 314,565 136,658 423,325 34.57% Sewer Revenue Bond 2013 - - 85,828 - - -100.00% Sewer Revenue Bond 2014 - - - - 66,300 100.00%

TOTAL $ 1,204,023 $ 6,446,749 $ 1,634,991 $ 1,371,256 $ 1,515,540 -7.31%

FUNDING SOURCES

Sewer Fees $ 1,204,023 $ 6,446,749 $ 1,634,991 $ 1,371,256 $ 1,515,540 -7.31%

PERSONNEL SCHEDULE 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 ACTUAL ESTIMATED BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION The Sewer Revenue Bond account reflects the annual debt service (principal and interest) for all the sewer revenue bonds issued. These bonds were sold to finance repairs, as well as, separation of the combined storm and sanitary sewers in targeted areas of the community. ENTERPRISE FUNDS

REC PLEX FUND

The Rec Plex Fund accounts for the operation of the Burlington Family Regional Rec Plex opened in the summer of 1999 in Flint Ridge Business Park. The Rec Plex provides softball fields, soccer, sand pit volleyball, batting cages and a tot lot.

The facility will be utilized by softball leagues, soccer leagues, sand pit volleyball leagues, as well as, individuals. In addition, area and regional softball and soccer tournaments will be sponsored by the Rec Plex.

REC PLEX

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (727,042) $ (730,798) $ (752,921) $ (752,921) $ (623,344)

Revenues 544,890 547,037 567,000 567,000 598,650 Transfers In 22,666 35,677 176,747 176,747 178,849 Total Funding Sources 567,556 582,714 743,747 743,747 777,499

Total Available $ (159,486) $ (148,084) $ (9,174) $ (9,174) $ 154,155

Expenditures 571,312 604,837 599,470 614,170 635,410 Transfer Out - - - - - Total Expenditures 571,312 604,837 599,470 614,170 635,410

ENDING BALANCE JUNE 30 $ (730,798) $ (752,921) $ (608,644) $ (623,344) $ (481,255)

INCREASE(DECREASE) IN FUND BALANCE $ (3,756) $ (22,123) $ 144,277 $ 129,577 $ 142,089 REC PLEX

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES Rental $ 21,829 $ 21,741 $ 20,000 $ 20,000 $ 24,050 Entry Fees/Admissions 75,053 76,776 78,000 78,000 103,100 Concessions 317,509 298,711 335,000 335,000 315,000 Miscellaneous 503 2,830 - - - Advertising/Sponsorships 50,125 57,299 52,000 52,000 62,000 Program Registration 79,871 89,680 82,000 82,000 94,500

TOTAL RECREATION FUND $ 544,890 $ 547,037 $ 567,000 $ 567,000 $ 598,650 REC PLEX

5006-5600-5601/2/3

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services 262,819$ $ 275,627 271,420$ $ 288,920 $ 282,792 4.19% Contractual Services 111,663 108,174 122,700 120,100 121,968 -0.60% Commodities 190,652 189,212 205,350 205,150 199,650 -2.78% Capital Outlay 6,177 31,824 - - 31,000

TOTAL 571,312$ $ 604,837 599,470$ $ 614,170 $ 635,410 6.00%

FUNDING SOURCES

Rec Plex Revenues 571,312$ $ 604,837 599,470$ $ 614,170 $ 635,410 6.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Rec Plex General Manager 1 1 1 1 1 Rec Plex Maintenance Supervisor 1 1 1 1 1 Rec Plex Grounds Maintenance 2.13 2.13 2.13 2.13 2.13 Rec Plex Concessions 1.92 1.92 1.92 1.92 1.92

6.05 6.05 6.05 6.05 6.05

FUNCTION REC PLEX

5006-5600-5601/2/3

EXPENDITURE DETAIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED RecPlex Operations 411 Full Time Wages $ 63,826 $ 65,428 $ 66,720 $ 64,930 $ 66,716 413 Temporary Wages 9,213 12,865 - 10,000 - 432 Longevity 450 450 550 550 550 435 Clothing and Uniforms 172 565 100 100 200 441 FICA 5,510 5,915 5,150 5,700 5,146 442 IPERS 5,907 6,681 6,000 6,550 6,007 451 Health/Cafeteria Insurance 15,054 15,780 16,500 16,700 17,551 452 Life Insurance 29 29 30 30 29 454 Worker's Compensation 647 1,775 1,770 1,770 1,842

Personnel Services Sub-Total 100,808 109,488 96,820 106,330 98,041

511 Consulting/Professional Services 496 972 500 900 1,200 514 Computer Related Services 168 152 200 200 200 521 Printing and Binding 206 270 250 250 300 524 Sanitation and Landfill Services 17 - - - - 529 Miscellaneous Technical Services 13,757 13,733 14,000 14,000 15,000 533 Vehicles and Large Equipment 105 - 100 100 100 541 Advertising and Legal Publication 8,212 7,991 8,700 8,700 6,500 542 Telephone/Communication Chgs 2,813 4,613 4,600 4,600 4,600 543 Light and power 26,819 27,355 28,550 29,000 30,000 544 Water and Sewer 15,916 14,847 16,000 16,000 17,000 551 Liability 9,124 10,769 10,200 10,200 10,309 552 Property 2,036 2,116 2,300 2,300 2,209 561 Travel and Conference Expenses - 436 2,000 1,000 1,000 563 Dues and Memberships 446 210 450 450 450 573 Buildings & Building Equipment - 1,053 - - - 574 Property Maintenance Charges 2,566 433 3,100 2,000 1,500 575 Vehicle Maintenance Charges - 248 1,000 500 500 591 Sales and Other Taxes 5,230 5,791 6,100 6,000 6,250 593 Postage and Shipping 287 268 300 300 300 599 Miscellaneous 13,958 12,509 15,000 15,000 13,000

Contractual Services Sub-Total 102,156 103,766 113,350 111,500 110,418

611 General Office Supplies 702 385 650 650 600 623 Medical Supplies 43 - 100 100 100 624 Janitorial/Sanitation Supplies 2,714 3,796 2,650 3,000 3,200 627 Minor Equipment 8,915 11,548 8,150 8,150 8,000 632 Small Equipment Repair Supplies 24 - - - - 651 Gasoline 268 249 300 800 500 652 Diesel Fuel 2,342 2,319 2,550 2,000 2,550 653 Heating Fuel 1,493 1,674 2,550 2,550 2,500 661 Concessions - (1,630) - - - 662 Merchandise 1,850 2,036 2,550 2,550 2,000 REC PLEX

5006-5600-5601/2/3

EXPENDITURE DETAIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 672 Sign Materials 2,285 3,374 2,350 2,350 3,500 674 Recreation Supplies 6,411 10,723 10,200 10,200 10,500 675 Miscellaneous 58 2,063 - - -

Commodities Sub-Total 27,105 36,537 32,050 32,350 33,450

742 Operating Equipment 6,177 - - - -

Capital Oulay Sub-Total 6,177 - - - -

RecPlex Operations Sub-Total 236,246 249,791 242,220 250,180 241,909

RecPlex Maintenance 411 Full Time Wages 50,759 52,036 53,100 52,000 53,066 413 Temporary Wages 37,930 36,901 40,900 40,900 41,000 421 Full Time Overtime 512 310 1,200 800 500 432 Longevity 450 450 450 450 450 435 Clothing and Uniforms 60 - 100 100 100 441 FICA 6,850 6,459 730 7,100 7,269 442 IPERS 6,578 7,503 4,900 7,800 4,886 451 Health/Cafeteria Insurance 15,054 15,780 16,500 16,670 17,551 452 Life Insurance 29 29 30 30 29 454 Worker's Compensation - 2,499 2,500 2,500 2,594 455 Unemployment Insurance 3,374 8,098 5,000 5,000 7,000

Personnel Services Sub-Total 121,596 130,065 125,410 133,350 134,445

519 Other Professional Service 231 198 250 250 350 524 Sanitation and Landfill Services 38 - - - - 533 Vehicles and Large Equipment - - 400 200 400 567 Training and Education 45 35 450 100 100 571 Vehicles and Equipment Repair 21 237 200 200 200 572 Small Equipment Repair - - 200 - 200 573 Buildings & Building Equipment 6,970 2,490 6,000 6,000 8,000 593 Postage and Shipping 5 15 - - -

Contractual Services Sub-Total 7,310 2,975 7,500 6,750 9,250

621 Agricultural Supplies 5,047 8,197 8,500 8,500 9,500 622 Chemical/Scientif Supplies 11,653 10,940 12,500 12,500 13,000 627 Minor Equipment 289 410 500 500 600 631 Building Repair Supplies 5,144 9,513 6,000 6,000 5,000 632 Small Equipment Repair Supplies 89 - 300 300 300 633 Vechicles & Equipment Rep Sup 1,691 633 2,000 1,500 2,000 651 Gasoline 1,926 1,972 2,000 2,000 2,100 655 Oils and Lubricants 574 - - - - REC PLEX

5006-5600-5601/2/3

EXPENDITURE DETAIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

Commodities Sub-Total 26,413 31,665 31,800 31,300 32,500

742 Operating Equipment - 31,824 - - 31,000

Capital Oulay Sub-Total - 31,824 - - 31,000

RecPlex Maintenance Sub-Total 155,319 196,529 164,710 171,400 207,195

RecPlex Concessions 413 Temporary Wages 35,843 29,103 41,000 41,000 42,000 435 Clothing and Uniforms 330 - 300 300 300 441 FICA 2,742 2,226 3,150 3,150 3,213 442 IPERS 1,500 1,754 3,650 3,650 3,661 454 Worker's Compensation - 1,090 1,090 1,090 1,132 455 Unemployment Insurance - 1,901 - 50 - Personnel Services Sub-Total 40,415 36,074 49,190 49,240 50,306

519 Other Professional Service 762 695 750 750 800 573 Buildings & Building Equipment 1,436 738 1,100 1,100 1,500

Contractual Services Sub-Total 2,198 1,433 1,850 1,850 2,300

627 Minor Equipment - 2,395 2,100 2,100 500 631 Building Repair Supplies 380 1,123 500 500 2,000 661 Concessions 135,387 116,448 137,700 137,700 130,000 674 Recreation Supplies 1,367 1,044 1,200 1,200 1,200

Commodities Sub-Total 137,134 121,010 141,500 141,500 133,700

RecPlex concessions Sub-Total 179,747 158,517 192,540 192,590 186,306

Total $ 571,311 $ 604,837 $ 599,470 $ 614,170 $ 635,410 ENTERPRISE FUND

WATER FUND

The Burlington Municipal Waterworks is an independent municipal corporation, established to provide safe, clean drinking water to the citizens of Burlington. The City Council appoints the Board of Trustees, but exercises no control over the operation. The Waterworks budget is included as a report only. WATERWORKS

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ 1,987,243 $ 3,127,562 $ 3,320,580 $ 3,320,580 $ 3,320,580

Revenues 4,673,231 3,840,101 3,380,000 3,380,000 3,753,170

Transfers In - - - - -

Total Available $ 6,660,474 $ 6,967,663 $ 6,700,580 $ 6,700,580 $ 7,073,750

Expenditures 3,532,912 3,647,083 3,380,000 3,380,000 3,482,075

Transfer Out - - - - -

ENDING BALANCE JUNE 30 $ 3,127,562 $ 3,320,580 $ 3,320,580 $ 3,320,580 $ 3,591,675

INCREASE(DECREASE) IN FUND BALANCE $ 1,140,319 $ 193,018 $ - $ - $ 271,095 WATERWORKS

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES Charges for Services $ 4,673,231 $ 3,836,610 $ 3,380,000 $ 3,380,000 $ 3,753,170

USE OF MONEY & PROPERTY Miscellaneous 3,534.00 3,491.00 - - -

TOTAL WATERWORKS $ 4,676,765 $ 3,840,101 $ 3,380,000 $ 3,380,000 $ 3,753,170

WATERWORKS

5009-5900-5901

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ - $ - $ - $ - $ - Contractual Services 3,532,912 3,647,083 3,380,000 3,380,000 3,482,075 -3.43% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 3,532,912 $ 3,647,083 $ 3,380,000 $ 3,380,000 $ 3,482,075 -3.43%

FUNDING SOURCES

Water Revenues $ 3,532,912 $ 3,647,083 $ 3,380,000 $ 3,380,000 $ 3,482,075 -3.43%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITY.

FUNCTION This is a memorandum entry only. The Board of Water Trustees are responsible for the waterworks budget. We are required, however, to include these totals with our budget. The Burlington Municipal Waterworks provides for the purification and distribution of safe drinking water to the community, as well as, to West Burlington, Middletown, Danville, the IAAP, and some rural areas.

INTERNAL SERVICE FUND

PROPERTY MAINTENANCE FUND

The Property Maintenance Fund, an Internal Service Fund, was established to provide maintenance services to the various City departments. Services provided include maintenance of street lights, traffic signals, electrical and plumbing repairs, as well as minor construction and remodeling projects. Fees charged to using departments cover the entire cost of the operation including overhead. PROPERTY MAINTENANCE FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (280,341) $ (280,341) $ (195,422) $ (195,422) $ (135,421)

Revenues 443,129 438,845 482,149 459,800 505,504 Transfers In - 87,125 60,000 60,000 60,000 Total Funding Sources 443,129 525,970 542,149 519,800 565,504

Total Available $ 162,788 $ 245,629 $ 346,727 $ 324,378 $ 430,083

Expenditures 433,277 436,542 477,550 455,200 500,767 Transfer Out 9,852 4,509 4,599 4,599 4,737 Total Expenditures 443,129 441,051 482,149 459,799 505,504

ENDING BALANCE JUNE 30 $ (280,341) $ (195,422) $ (135,422) $ (135,421) $ (75,421)

INCREASE(DECREASE) IN FUND BALANCE $ - $ 84,919 $ 60,000 $ 60,001 $ 60,000 PROPERTY MAINTENANCE FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES Property Maintenance Charges $ 443,129 $ 438,845 $ 482,149 $ 459,800 $ 505,504 Reimbursement of Expenses - 87,125 - 60,000 60,000

TOTAL PROPERTY MAINTENANCE FUND $ 443,129 $ 525,970 $ 482,149 $ 519,800 $ 565,504

PROPERTY MAINTENANCE

PROPERTY MAINTENANCE

6001-6100-6101

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 360,255 $ 384,568 $ 409,550 $ 394,000 $ 432,145 5.52% Contractual Services 52,947 34,292 44,500 42,350 45,822 2.97% Commodities 20,075 17,682 23,500 18,850 22,800 -2.98% Capital Outlay - - - - -

TOTAL $ 433,277 $ 436,542 $ 477,550 $ 455,200 $ 500,767 4.86%

FUNDING SOURCES

Property Maintenance Charges $ 433,277 $ 436,542 $ 477,550 $ 455,200 $ 500,767 4.86%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Properties Superintendent 1 1 1 1 1 Property Maintenance Lead Person 1 1 1 1 1 Maintenance Mechanic II 2 2 2 2 2 Maintenance Mechanic I 1 1 1 1 1 Laborer I 0.75 0.75 0.75 0.73 0.73

5.75 5.75 5.75 5.73 5.73

FUNCTION Property Maintenance involves repair and maintenance of all City owned property, some light construction work and related activities. The department maintains all City owned street lights and traffic signals. In addition, the Properties Superintendent oversees the operation of Memorial Auditorium and the City's parking system. Property Maintenance is an internal service fund and thus, is reimbursed for its services by the using department. PROPERTY MAINTENANCE

6001-6100-6101

EXPENDITURE DETAIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 221,346 $ 232,088 $ 233,900 $ 234,900 $ 248,073 412 Part Time Wages 19,151 10,350 24,600 10,000 26,848 414 On Call Time 900 989 2,600 1,300 - 421 Full Time Overtime 5,506 10,178 9,750 10,000 10,000 423 Holiday Overtime 120 - 250 250 - 432 Longevity 2,504 2,600 2,600 2,600 2,600 435 Clothing and Uniforms 1,626 1,489 1,500 1,500 1,500 441 FICA 18,298 19,225 20,950 20,000 21,924 442 IPERS 18,981 22,198 24,450 23,500 25,592 451 Health/Cafeteria Insurance 70,279 78,900 82,400 83,400 87,757 452 Life Insurance 134 144 150 150 144 454 Worker's Compensation 1,410 6,407 6,400 6,400 7,707

Personnel Services Sub-Total 360,255 384,568 409,550 394,000 432,145

514 Computer Related Services 1,008 872 700 700 1,000 519 Other Professional Service 382 240 300 300 300 523 Towing and Storage 150 300 200 200 200 529 Miscellaneous Technical Services 539 55 500 1,400 500 542 Telephone/Communication Chgs 1,649 1,716 1,950 1,750 1,950 551 Liability 4,767 5,338 4,900 5,700 6,008 552 Property 1,414 1,339 1,550 1,400 1,414 563 Dues and Memberships 378 306 400 400 400 567 Training and Education 90 140 100 200 150 571 Vehicles and Equipment Repair 2,429 1,252 4,100 4,100 4,100 572 Small Equipment Repair 6,074 46 2,050 2,050 2,050 573 Buildings & Building Equipment 6,336 2,561 4,100 3,000 4,100 575 Vehicle Maintenance Charges 27,515 20,104 23,450 21,000 23,450 593 Postage and Shipping 201 23 200 100 200 599 Miscellaneous 15 - - 50 -

Contractual Services Sub-Total 52,947 34,292 44,500 42,350 45,822 PROPERTY MAINTENANCE

6001-6100-6101

EXPENDITURE DETAIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 611 General Office Supplies 161 190 200 200 200 614 Minor Office Euqipment 211 27 200 200 200 622 Chemical/Scientif Supplies 1,170 - - - - 623 Medical Supplies - 24 - - - 624 Janitorial/Sanitation Supplies 719 1,438 1,550 1,500 1,550 627 Minor Equipment 1,450 3,571 3,050 3,050 3,050 628 Safety Equipment 323 135 400 400 400 632 Small Equipment Repair Supplies 2,085 182 750 500 750 633 Vechicles & Equipment Rep Sup 2,316 986 2,050 2,000 2,050 651 Gasoline 9,252 8,407 10,700 8,000 10,000 652 Diesel Fuel 2,389 2,722 4,600 3,000 4,600 675 Miscellaneous (1) - - - -

Commodities Sub-Total 20,075 17,682 23,500 18,850 22,800

911 Debt Service Transers 5,384 - - - - 913 Expense Transfers 4,468 4,509 4,599 4,599 4,738

Transfer Sub-Total 9,852 4,509 4,599 4,599 4,738

Total $ 443,129 $ 441,051 $ 482,149 $ 459,799 $ 505,505 INTERNAL SERVICE FUND

VEHICLE MAINTENANCE FUND

The Vehicle Maintenance Fund, an Internal Service Fund, provides limited vehicle maintenance services to various City departments. Services provided by Vehicle Maintenance include oil changes, repairs and overhauls to large pieces of equipment and vehicles. The Fund also provides fuel for all City vehicles at the centralized fueling station. The Fund recovers its costs of operations through charges for services and fuel charges. VEHICLE MAINTENANCE FUND

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (133,378) $ (132,394) $ - $ - $ -

Revenues 980,289 1,005,504 1,018,952 940,586 1,016,671 Transfers In - - - - - Total Funding Sources 980,289 1,005,504 1,018,952 940,586 1,016,671

Total Available $ 846,911 $ 873,110 $ 1,018,952 $ 940,586 $ 1,016,671

Expenditures 931,429 983,580 996,590 918,223 993,638 Transfer Out 47,876 332,313 22,362 22,363 23,033 Total Expenditures 979,305 1,315,893 1,018,952 940,586 1,016,671

ENDING BALANCE JUNE 30 $ (132,394) $ - $ - $ - $ -

INCREASE(DECREASE) IN FUND BALANCE $ 984 $ 132,394 $ - $ - $ - VEHICLE MAINTENANCE FUND

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES Vehicle Maintenance Charges $ 412,689 $ 392,276 $ 422,252 $ 343,886 $ 420,171 Fuel Charges 551,652 596,198 596,700 596,700 596,500 Refund 15,948 17,030 - - -

TOTAL VEHICLE MAINTENANCE FUND $ 980,289 $ 1,005,504 $ 1,018,952 $ 940,586 $ 1,016,671

VEHICLE MAINTENANCE SERVICE FUND

VEHICLE MAINTENANCE

6002-6200-6201

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 239,423 $ 254,870 $ 259,240 $ 196,773 $ 254,911 -1.67% Contractual Services 13,713 15,133 17,150 17,350 18,727 9.20% Commodities 678,293 713,577 720,200 704,100 720,000 -0.03% Capital Outlay - - - - -

TOTAL $ 931,429 $ 983,580 $ 996,590 $ 918,223 $ 993,638 -0.30%

FUNDING SOURCES

Vehicle Maintenance Charges $ 931,429 $ 983,580 $ 996,590 $ 918,223 $ 993,638 -0.30%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

Automotive Mechanic II 2 2 2 2 2 Parts & Records Clerk 1 1 1 1 1 Maintenance Mechanic 0.8 0.8 0.8 0.73 0.73

3.8 3.8 3.8 3.73 3.73

FUNCTION The central garage provides the repair and maintenance of all City owned vehicles and equipment. Effective July 1, 1986 this account has been established as an intergovernmental service account, charging the using department for services rendered. The total of this activity is also budgeted in the appropriate user activity accounts. VEHICLE MAINTENANCE

6002-6200-6201

EXPENDITURE DETAIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 411 Full Time Wages $ 134,518 $ 139,660 $ 142,400 $ 98,500 $ 140,011 412 Part Time Wages 32,014 31,918 35,850 32,500 33,876 414 On Call Time - 104 750 - - 421 Full Time Overtime - 52 2,500 1,000 2,500 423 Holiday Overtime - - - - 500 431 Certification Pay 494 241 840 500 528 432 Longevity 1,950 1,950 1,950 1,633 1,000 435 Clothing and Uniforms 1,257 1,335 1,050 1,050 1,050 441 FICA 12,882 13,233 14,150 10,550 13,649 442 IPERS 13,660 15,093 16,500 12,250 15,932 451 Health/Cafeteria Insurance 40,579 47,340 39,300 34,850 41,888 452 Life Insurance 86 86 100 90 86 454 Worker's Compensation 1,983 3,858 3,850 3,850 3,891

Personnel Services Sub-Total 239,423 254,870 259,240 196,773 254,911

514 Computer Related Services 336 344 900 900 900 519 Other Professional Service 197 157 200 200 200 542 Telephone/Communication Chgs 745 776 750 750 750 551 Liability 9,803 10,601 10,300 10,900 11,163 552 Property 763 2,154 1,200 1,350 1,414 563 Dues and Memberships 288 213 300 300 300 567 Training and Education - - - - 500 571 Vehicles and Equipment Repair 581 384 750 750 750 572 Small Equipment Repair 110 93 300 300 300 574 Property Maintenance Charges 533 156 2,050 1,500 2,050 593 Postage and Shipping 357 255 400 400 400

Contractual Services Sub-Total 13,713 15,133 17,150 17,350 18,727 VEHICLE MAINTENANCE

6002-6200-6201

EXPENDITURE DETAIL

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 611 General Office Supplies 336 390 400 400 400 614 Minor Office Euqipment - 75 100 100 100 622 Chemical/Scientif Supplies 66 - - - - 624 Janitorial/Sanitation Supplies 40 - - - - 627 Minor Equipment 1,778 828 2,050 2,050 2,050 628 Safety Equipment 74 147 150 150 150 632 Small Equipment Repair Supplies 361 47 400 400 400 633 Vechicles & Equipment Rep Sup 101,067 90,095 106,100 90,000 106,100 651 Gasoline 251,311 280,833 265,200 265,200 265,000 652 Diesel Fuel 311,621 325,646 331,500 331,500 331,500 655 Oils and Lubricants 11,639 15,516 14,300 14,300 14,300

Commodities Sub-Total 678,293 713,577 720,200 704,100 720,000

912 Administrative Transfers 21,722 332,313 22,362 22,363 23,033

Transfers Out Sub-Total 21,722 332,313 22,362 22,363 23,033

Total $ 953,151 $ 1,315,893 $ 1,018,952 $ 940,586 $ 1,016,671 INTERNAL SERVICE FUND

INSURANCE RESERVE FUND

The Insurance Reserve Fund accounts for claims filed against, and paid by the City under the City’s self-insured workers compensation program. Under the program claims are administered by ASC through their Bettendorf, Iowa offices. The City pays any claims costs, including attorney fees, and the Fund recovers its costs through premiums charged to the various funds of the City. INSURANCE RESERVE

FUND BALANCE SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

BEGINNING BALANCE JULY 1 $ (234,626) $ - $ 62,678 $ 62,678 $ 62,678

Revenues 46,578 349,784 350,000 350,000 350,000 Transfers In 323,856 - - - - Total Funding Sources 370,434 349,784 350,000 350,000 350,000

Total Available $ 135,808 $ 349,784 $ 412,678 $ 412,678 $ 412,678

Expenditures 135,808 287,106 350,000 350,000 350,000 Transfer Out - - - - - Total Expenditures 135,808 287,106 350,000 350,000 350,000

ENDING BALANCE JUNE 30 $ - $ 62,678 $ 62,678 $ 62,678 $ 62,678

INCREASE(DECREASE) IN FUND BALANCE $ 234,626 $ 62,678 $ - $ - $ - INSURANCE RESERVE

REVENUE DETAIL SUMMARY

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED

CHARGES FOR SERVICES Charges for Services $ - $ - $ - $ - $ -

USE OF MONEY & PROPERTY Interest - - - - -

MISCELLANEOUS Miscellaneous 39,657 - - - - Reimbursements 6,921 349,784 350,000 350,000 350,000

TOTAL INSURANCE RESERVE $ 46,578 $ 349,784 $ 350,000 $ 350,000 $ 350,000

INSURANCE RESERVE

SELF-INSURANCE LOSSES

6006-6600-6601

EXPENDITURES 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 PERCENT ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED CHANGE

Personnel Services $ 100,077 $ 193,444 $ 320,000 $ 320,000 $ 320,000 0.00% Contractual Services 35,731 93,662 30,000 30,000 30,000 0.00% Commodities - - - - - Capital Outlay - - - - -

TOTAL $ 135,808 $ 287,106 $ 350,000 $ 350,000 $ 350,000 0.00%

FUNDING SOURCES

Self-Insurance Charges $ 135,808 $ 287,106 $ 350,000 $ 350,000 $ 350,000 0.00%

PERSONNEL SCHEDULE 2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED POSITION

NO PERSONNEL ASSIGNED TO THIS ACTIVITIY.

FUNCTION The Insurance Reserve Fund accounts for claims filed against, and paid by the City under the City’s self-insured workers compensation program. Under the program claims are administered by ASC through their Bettendorf, Iowa offices. The City pays any claims costs, including attorney fees, and the Fund recovers its costs through premiums charged to the various funds of the City. SELF-INSURANCE LOSSES

6006-6600-6601

Expenditures

2011-2012 2012-2013 2013-2014 2013-2014 2014-2015 ACTUAL ACTUAL BUDGET ESTIMATED ADOPTED 454 Worker's Compensation $ 100,077 $ 193,444 $ 320,000 $ 320,000 $ 320,000

Personnel Services Sub-Total 100,077 193,444 320,000 320,000 320,000

511 Consulting/Professional Services 24,300 24,800 30,000 30,000 30,000 529 Miscellaneous Technical Services 3,441 35,504 - - - 571 Vehicles and Equipment Repair 5,490 - - - - 595 Claims, Judgments & Damages 2,500 33,358 - - -

Contractual Services Sub-Total 35,731 93,662 30,000 30,000 30,000

Total $ 135,808 $ 287,106 $ 350,000 $ 350,000 $ 350,000

COMMUNITY PROFILE

City Overview

The City of Burlington, Iowa is located on the Mississippi River in southeastern Iowa approximately 160 miles from Des Moines, 200 miles from Chicago, and 220 miles from St. Louis. Burlington serves as the county seat of Des Moines County and as a regional trade center for much of southeastern Iowa and a portion of west central Illinois.

The City is served by U.S. Highway 61 and 34, Burlington Northern Santa Fe Railway, commuter airline service, and an excellent network of paved county roads.

Burlington was originally incorporated in 1836 and served as the first territorial capitol of the Territory of Iowa. Today it encompasses an area of 14 square miles with a population of approximately 26,000. Burlington has evolved as a regional trade and medical center as evidenced by the strong growth in retail sales and the medical community in recent years. In addition, Burlington is home to the Burlington Bees a class A affiliate of the Los Angeles Angels of Anaheim, and a full range of art and entertainment offerings such as The Southeast Iowa Symphony Orchestra, Burlington Municipal Band, Civic Music Association, Burlington Steamboat Days, and The Players Workshop.

Burlington currently enjoys a favorable economic environment and indications are the trend should continue. Major employers include Case New Holland, industrial wheel type tractors and backhoes; Federal Mogul (Champion Spark Plug), spark plugs; Great River Health Systems; Winegard Corp., reception products; Lance Private Brands Inc., cookies and crackers; General Electric, electric switchgear; American Ordinance, explosives and ammunition; and Lamont Limited, furniture. Grow Greater Burlington, Inc. (GGBI) is developing, in partnership with the City, the Flint Ridge Business Park.

City Government

Burlington has operated under the Council/Manager form of government since 1982. Policy making and legislative authority are vested in the five member City Council. The City Council is responsible for, among other things, passing ordinances, adopting the budget, appointing committees, and hiring the City Manager. The City Manager is responsible for carrying out the policies and ordinances of the City Council, as well as overseeing the day to day operation of the City and the appointment of the City’s department heads. City Council members are elected to four year staggered terms, with the Mayor and Mayor Pro Tem being selected by the City Council every two years.

Utilities

The following utilities operate within the Issuer providing the services indicated:

Electric Power: Alliant/IES Utilities Inc. Natural Gas: Alliant/IES Utilities Telephone: Qwest, Iowa Telecom, McLeod USA Water: City of Burlington Sanitary Waste: City of Burlington

Recreation

The City of Burlington operates many parks and recreation areas within the city limits. A new recreation complex comprised of softball and soccer fields as well as volleyball sandpit was recently completed. Other recreational facilities available include: tennis, golf, badminton, archery, swimming, boating, horseshoes, picnicking, fishing and baseball. The City is also the home of the Burlington Bees, a class A affiliate of the Oakland Athletics. Crapo Park (nationally known for its arboretum) and adjoining Dankwardt Park offer more than 170 acres of outdoors to enjoy. Burlington also enjoys a legitimate theater, the Player’s Workshop and concert music through the Civic Music association and Southeastern Iowa Symphony Orchestra.

Education

Educational needs of the City are provided by the Burlington Community School District (ninth largest district in the State). Burlington Schools operate a preschool for the handicapped children, five elementary schools, two middle schools, one alternative school, and one senior high school, with total enrollment of approximately 4,550. In addition, an estimated 450 students attend a parochial K-12 School System. The Southeastern Iowa Area Community college campus is located in the Burlington area with an enrollment of approximately 3,750. Other universities and colleges within commuting distance include: Western Illinois University, Macomb, Illinois; the University of Iowa, Iowa City, Iowa; and Iowa Wesleyan College, Mt. Pleasant, Iowa.

Medical

In addition to its prominence as a commercial center, Burlington serves its trade area as a medical center. The City and its population are served by 105 physicians and 25 dentists. The area’s general hospital, Great River Medical Center located in West Burlington, has a current capacity of approximately 190 beds. In addition, the Great River Medical Center has a separate location, Klein Medical Unit, which has 125 beds providing specialized care for chronic diseases and rehabilitation needs. Various other extended care providers located in Burlington include: Bickford Cottage, 30 units/assisted living; Des Moines County Home, 177 bed nursing home; Burlington Care Center, 100 beds; Park View Care Center, 156 bed nursing home; Rose Bush Gardens, 36 units of assisted living and 60 bed nursing home.

Transportation

The Burlington Northern Santa Fe Railroad serves the City with excellent freight yard capacity. In addition, the City is also served by the east-west route of Amtrak. Commercial trade is enhanced greatly through private docking facilities along the Mississippi Inland Waterway. The Inland Waterway provides direct water transport to Minneapolis, Chicago, Pittsburgh, Detroit, New Orleans, and Houston. Thirteen major common carriers maintain local terminals within the City, supported by approximately 50 contract carriers. Highway service is provided by U.S. Highways 61 and 34 and an excellent network of paved county roads. Bus service is provided by the Continental Trailways Inter-City Lines. The Burlington Urban Service provides intra-city transportation. TW Express provides commercial airline service.

Population

The official U.S. Census figures for the past eighty years are as follows:

2010 POPULATION BY AGE Year POPULATION (DES MOINES COUNTY)

2010 25,663 Under 19 25.6% 2000 26,839 20 - 24 5.1% 1990 27,208 25 - 44 23.4% 1980 29,529 45 - 64 28.4% 1970 32,366 65 - 84 14.7% 1960 32,430 85 + 2.9% 1950 30,613 Median Age 41.5 1940 25,832

Major Employers

Following are the major employers within the City and the current number of people they employ:

Approximate Employer Business Employees Great River Medical Center Health Care Over 1,000 American Ordinance Explosives and ammunition 500 - 1,000 Federal Mogel Champion spark plugs, satellite dishes 500 - 1,000 Case New Holland Construction equipment 500 - 1,000 Lance Private Brands Inc. Bakery 500 - 1,000 General Electric Switchgear & power controls 200 - 500 Lamont Limited Wicker furniture 200 - 500 Winegard Company T.V. antennas 200 - 500 PCI Concrete products 200 - 500 U.S. Gypsum Company Wallboard and gypsum products 200 - 500 Hawkeye Concrete Products Concrete products 100 - 200 Dresser Rand Turbines 100 - 200 Big River Resources, LLC Ethanol plant 100 - 200 Borghi International Hydraulic Pipe 100 - 200 COBO International Wiring Harnesses 100 - 200 The Hawk Eye Commercial printing/newspaper 100 - 200 Hope Haven 100 - 200 Industrial Service Corp 100 - 200 Manpower Temporary Services Employment services 100 - 200 The Baking Company Bakery 100 - 200 Antennacraft Company T.V. antennas and electronics Under 100 Burlington Northern Santa Fe Inc. Locomotive rebuilding and repair Under 100 C.S.I. Employment Under 100 Diamond Vogel Paint Company Paint Under 100 PPG Industries Glass Under 100 Modern Welding Company Steel tanks, pressure valves Under 100 Precision Resistive Products Under 100 Sterzing Food Company Potato chips Under 100 Flint Cliffs Manufacturing Feeders, Metal Fabrication Under 100 Alfa Gomma America Inc. Rubber Hose Under 100

Source: Iowa Manufacturers Directory; Burlington-West Burlington Chamber of Commerce Employment Statistics

The State of Iowa Department of Job Service reports unemployment unadjusted rates as follows (December 2013)

Governmental Body Percentage Unemployed National Average 6.70% State of Iowa 4.20% Des Moines County 5.30%

Historical Employment Statistics

Presented below are the historical unemployment rates for the years indicated for County and the State of Iowa.

Des Moines Calendar Year County State of Iowa 2013 6.10% 4.70% 2012 6.40 5.20 2011 7.20 5.90 2010 8.20 6.70 2009 7.50 6.00 2008 5.80 4.10

Retail Sales

Presented below are retail sales statistics for the City of Burlington for the period indicated:

Year Ended 6/30 Taxable Retail Sales Number of Businesses 2013 $ 300,384,103 738 2012 308,393,605 742 2011 295,246,223 741 2010 290,786,672 758 2009 298,554,100 772 2008 289,150,021 696 2007 282,230,876 686 2006 264,365,555 703 2005 255,202,262 712 2004 264,138,149 736

Median Family Income

Des Moines County had a 2000 median family income of $36,790 compared to $39,469 for the State of Iowa. The following table represents the distribution of family incomes for the County at the time of the 2000 census:

Household Income # of Households % of Households Under $10,000 1405 8.1 10,000 to 14,999 1329 7.7 15,000 to 24,999 2802 16.2 25,000 to 34,999 2587 15.0 35,000 to 49,999 3296 19.1 50,000 to 74,999 3614 20.9 75,000 to 99,000 1318 7.6 100,000 to 149,999 565 3.3 150,000 to 199,999 119 .7 200,000 or more 258 1.5

Effective Buying Income

The private publication “Sales & Marketing Management” has developed a wealth indicator termed “effective buying income” (EBI) defined as personal income less personal tax and non-tax payments, which is considered by the publication to be a bulk measurement of market potential. Presented below is the EBI for Des Moines County and the State of Iowa for the periods indicated:

2009 County 2009 State Retail Sales (000) $699,300 $40,982,154 Total EBI (000) 742,055 57,558,473 Median Household EBI 35,530 38,919

% of Households by EBI

$10,000 to $19,999 23.2% 19.9% $20,000 to $34,999 26.0 24.2 $35,000 to $49,999 20.7 20.5 $50,000 and over 30.1 35.4

Building Permits

Fiscal Number of Dollar Value of Year Permits Issued Permits Issued

2003 223 $ 23,657,000 2004 223 18,739,000 2005 206 27,179,000 2006 209 28,203,162 2007 237 26,498,176 2008 226 41,092,033 2009 184 9,085,283 2010 222 31,908,276 2011 222 17,305,279 2012 292 18,489,664 2013 (YTD) 244 26,828,640

Property Tax Valuations

In compliance with Section 441.21 of the Code of Iowa, as amended, the State Director of Revenue annually directs all county auditors to apply prescribed statutory percentages to the assessments of certain categories of real property. The final values, called Actual Valuation, are then adjusted by the county auditor. Assessed or Taxable Valuation subject to tax levy is then determined by the application of State determined rollback percentages, principally to residential and commercial property.

Beginning in 1978, the State required a reduction in Actual Valuation to reduce the impact of inflation on its residents. The resulting value is defined as the Assessed or Taxable Valuation. The rollback percentages for residential, agricultural and commercial valuations are as follows:

Residential Ag Land & Fiscal Year Rollback Building Commercial

2014-15 54.4002 43.3997 95.0000 2013-14 52.8166 59.9334 100.0000 2012-13 50.7518 57.5411 100.0000 2011-12 48.5299 69.0152 100.0000 2010-11 46.9094 66.2715 100.0000 2009-10 45.5893 93.8568 100.0000 2008-09 44.0803 90.1023 99.7312 2007-08 45.4460 100.0000 100.0000

Property is assessed on a calendar year basis. The assessments finalized as of January 1 of each year are applied to the following fiscal year. For example, the assessments finalized on January 1, 2013 are used to calculate tax liability for the tax year starting July 1, 2014 through June 30, 2015. Presented on the next page are the historic property valuations of the Issuer by class of property.

Property Valuations

Valuation as of January 2013 2012 2011 2010 2009 2008 Fiscal Year 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 Residential: 759,500,601 756,868,479 753,141,375 757,629,841 755,175,191 753,231,209 Agricultural Land: 3,895,276 2,932,678 3,006,944 2,972,374 3,522,066 2,235,266 Ag Buildings: 32,000 32,900 32,900 38,360 55,200 104,200 Commercial: 205,050,398 197,066,606 203,346,577 195,419,838 208,426,151 206,130,311 Industrial: 45,697,480 45,998,096 47,852,099 49,264,944 51,985,261 52,080,624 Personal RE: 000000 Railroads: 4,468,996 4,262,813 0 2,849,604 2,486,839 2,119,074 Utilities: 3,987,933 4,517,704 8,290,770 4,383,507 4,173,976 4,058,479 Other: 000000 Total Valuation: 1,022,632,684 1,011,679,276 1,015,670,665 1,012,558,468 1,025,824,684 1,019,959,163 Less Military: 3,024,316 3,155,808 3,266,928 3,362,306 3,478,056 3,568,804 Net Valuation: 1,019,608,368 1,008,523,468 1,012,403,737 1,009,196,162 1,022,346,628 1,016,390,359 TIF Valuation: 80,594,540 73,217,851 66,764,882 55,867,807 41,991,662 38,731,464 Utility Replacement: 51,952,918 48,600,896 46,690,118 44,529,685 39,466,851 35,255,739

Taxable Valuation Valuation as of January 2013 2012 2011 2010 2009 2008 Fiscal Year 2014-15 2013-14 2012-13 2011-12 2010-11 2009-10 Residential: 413,182,598 399,752,325 382,232,782 362,049,069 349,989,812 340,312,409 Agricultural Land: 1,690,542 1,757,655 1,730,230 1,784,615 2,203,669 2,081,910 Ag Buildings: 13,887 19,719 18,931 21,257 36,583 97,799 Commercial: 194,797,880 197,066,606 203,346,577 195,419,838 208,426,151 206,130,311 Industrial: 43,412,606 45,998,096 47,852,099 49,264,944 51,985,261 52,080,624 Personal RE: 000000 Railroads: 4,245,546 4,262,813 0 2,849,604 2,486,839 2,119,074 Utilities: 3,987,933 4,517,704 8,290,770 4,383,507 4,173,976 4,058,479 Other: 000000 Total Valuation: 661,330,992 653,374,918 643,471,389 615,772,834 619,302,291 606,880,606 Less Military: 3,024,316 3,155,808 3,266,928 3,362,306 3,478,056 3,568,804 Net Valuation: 658,306,676 650,219,110 640,204,461 612,431,490 615,831,580 603,311,802 TIF Valuation: 67,371,712 63,001,076 57,518,069 55,849,287 41,984,317 38,731,464 Utility Replacement: 17,911,651 16,913,241 17,877,352 17,394,745 17,097,426 19,451,004

Actual % Change in Taxable % Change in Valuation Valuation Actual Valuation Taxable Year w/ Utilities Valuation w/ Utilities Valuation

2013 1,152,155,826 1.93% 743,590,039 1.84%

2012 1,130,342,215 0.40% 730,133,427 2.03% 2011 1,125,858,737 1.47% 715,599,882 4.36% 2010 1,109,593,654 0.52% 685,675,522 1.59% 2009 1,103,805,141 1.23% 674,913,323 2.03% 2008 1,090,377,562 2.49% 661,494,270 4.90%

Tax Rates

The Issuer levied the following taxes for collection during the fiscal years indicated: (Source: Local Division, Iowa State Comptroller, Office)

Fiscal General Emergency Debt Employee Capital Total Ag Year Fund Outside Levy Service Benefits Improve Levy Levy 2014 8.10000 1.22925 0.27000 3.68913 2.51589 0.0000 15.80427 3.00375 2013 8.10000 1.41407 0.27000 2.75733 2.51589 0.0000 15.05729 3.00375 2012 8.10000 1.41407 0.27000 2.88798 2.34718 0.0000 15.01923 3.00375 2011 8.10000 1.41407 0.27000 2.88799 2.34718 0.0000 15.01923 3.00375 2010 8.10000 1.41406 0.27000 2.88798 2.25577 0.0000 14.92782 3.00375

Combined Historic Tax Rates

Presented below are the tax rates by taxing entity for residents of the City of Burlington in Burlington Community School District:

Fiscal Total Year City School College State Assessor Ag Extens Hospital County Levy Rate 2014 15.80427 15.07972 1.01523 0.00300 0.40011 0.19984 0.00000 8.54152 41.04369 2013 15.05729 16.2457 1.01676 0.00300 0.40464 0.18469 0.00000 8.54082 41.45290 2012 15.01923 16.97308 1.01878 0.00300 0.43415 0.18391 0.00000 8.57394 42.20609 2011 15.01923 17.83464 1.01355 0.00300 0.43903 0.18947 0.00000 8.73968 43.23860 2010 14.92782 16.35643 0.99868 0.00300 0.43900 0.18561 0.00000 8.56864 41.47918

Presented below are the tax rates by taxing entity for residents of the City of Burlington in West Burlington Independent School District:

Fiscal Total Year City School College State Assessor Ag Extens Hospital County Levy Rate 2014 15.80427 20.81362 1.01523 0.00300 0.40011 0.19984 0.00000 8.54152 46.77759 2013 15.05729 21.50556 1.01676 0.00300 0.40464 0.18469 0.00000 8.54082 46.71276 2012 15.01923 21.59429 1.01878 0.00300 0.43415 0.18391 0.00000 8.57394 46.82730 2011 15.01923 22.23036 1.01355 0.00300 0.43903 0.18947 0.00000 8.73968 47.63432 2010 14.92782 20.92982 0.99868 0.00300 0.43900 0.18561 0.00000 8.56864 46.05257

Tax Collection History

Fiscal Amount Amount Percentage Year Levied Collected Collected 2014$ 10,816,994 In Collection NA 2013 9,841,809 9,624,894 97.80% 2012 9,401,924 9,290,014 98.81% 2011 9,408,434 9,424,197 100.17% 2010 9,156,917 9,163,772 100.07% 2009 8,677,890 8,667,634 99.88% 2008 8,420,461 8,432,783 100.15%

Largest Taxpayers

Set forth in the following table are the persons or entities which represent the 2013 largest taxpayers within the Issuer, as provided by the Des Moines County Auditor’s Office. No independent investigation has been made of and no representation is made herein as to the financial condition of any of the taxpayers listed below or that such taxpayers will continue to maintain their status as major taxpayers in the City. The City’s mill levy is uniformly applicable to all of the properties included in the table, and thus taxes expected to be received by the City from such taxpayers will be in proportion to the assessed valuations of the properties. The total tax bill for each of the properties is dependent upon the mill levies of the other taxing entities which overlap the properties.

Taxpayer 2013 Taxable Valuation Percent of Total Huckleberry Holdings LLC 26566092 3.57% Interstate Power and Light Co 16321666 2.19% Burl Mississippi Bridge Co 11365230 1.53% CNH Industrial America LLC 10450000 1.41% Winegard Realty Co 7845028 1.06% Lance Private Brands LLC 7023730 0.94% Stonegate Lodging 6378775 0.86% Lowes Home Centers 5645755 0.76% Sunrise West INC 5189259 0.70% Dr Steam LLC 5170185 70.00%

Total of Top 10 Taxpayers 13.71% CITY OF BURLINGTON, IOWA MISCELLANEOUS STATISTICAL DATA

Date of incorporation July 2, 1836

Form of government Council-Manager

Area 14 Square Miles

Employees as of June 30, 2013 Permanent 201 Part-time and temporary 126

Police Protection: Number of stations 1 Number of sworn officers 42

Fire Protection: Number of stations 2 Number of firefighting personnel 44

Recreation: Number of parks 13 Number of acres 220 Rec Plex 1 Golf courses 1 Swimming pools 1 Minor league baseball Class A

Wastewater Treatment Facilities: Number of facilities 1 Daily average treatment in gallons 4.5 Million Maximum daily capacity in gallons 20.8 Million Major pumping stations 3 Minor pumping stations 12

Airports: Number of airports 1 Number of runways 2 Number of commercial carriers 1

Other Facilities: Community Field 1 Municipal Auditorium 1 Port of Burlington 1 Public Library 1 Senior Center 1

Schools: Public 8 Parochial 1 Community Colleges 1

Cemeteries 2 City of Burlington – Financial Management Policies

CONTENTS

CONTENTS 1 INTRODUCTION 3 CREDITWORTHINESS OBJECTIVES 3 Policy 1. Credit Ratings 3 Policy 2. Financial Disclosure 3 REVENUE OBJECTIVES 4 Policy 3. Revenue Diversification 4 Policy 4. Revenue Estimates 4 Policy 5. Revenue Collections 4 OPERATING BUDGET & EXPENDITURE OBJECTIVES 5 Policy 6. Fund Balance Definitions 5 Policy 7. Balanced Budget 5 Policy 8. Operating Budget 5 Policy 9. Budget Expenditures 6 Policy 10. Equipment Policy 6 Policy 11. Operating Reserve 6 Policy 12. Retirement Systems 6 Policy 13. Working Fund Balance for Operations 6 Policy 14. Current Year Expenditure Projections 7 Policy 15. Risk Management 7 Policy 16. Budgetary Control 7 Policy 17. Fund Transfer Policy 8 CAPITAL IMPROVEMENT BUDGET AND PLANNING OBJECTIVES 8 Policy 18. Capital Financing 8 Policy 19. Development of Capital Improvement Plan 8 Policy 20. Adoption of Capital Improvement Plan 9 Policy 21. Implementation of Capital Improvement Plan 9 DEBT ADMINISTRATION OBJECTIVES 9 Policy 22. Purpose of Debt 9 Policy 23. Debt Structure 9 Policy 24. Debt Limit 10 Policy 25. Payment of Debt 10 Policy 26. Abatement of levies on general obligation securities 10 City of Burlington – Financial Management Policies

Policy 27. Refunding 10 TAX INCREMENT FINANCE OBJECTIVES 11 Policy 28. Use of Tax Increment Financing 11 Policy 29. Rebate Agreements 11 Policy 30. TIF Debt Obligations 12 Policy 31. TIF Grants 12 Policy 32. Housing 12 Policy 33. TIF Reporting and Certification 12 Policy 34. TIF Review Process 13 INVESTMENT OBJECTIVES 13 Policy 35. Investment Selection 13 Policy 36. Investment Reporting 13 FINANCIAL REPORTING OBJECTIVES 14 Policy 37. Accounting Standards 14 Policy 38. Reporting Standards 14

{Remainder of Page Is Left Blank Intentionally}

City of Burlington – Financial Management Policies

INTRODUCTION

The following policies are enacted to provide direction and limits for the issuance and management of debt by the City of Burlington. The objective is to establish conditions for the use of debt and to create procedures and policies that minimize the City’s debt service and issuance costs, retain the highest possible credit rating, maximize future debt capacity and maintain full and complete financial disclosure and reporting and federal tax compliance. The policies apply to all general obligation and revenue debt issued by the City of Burlington, including leases, debt guaranteed by the City, and any other forms of taxable and tax-exempt indebtedness, including Build America or other tax credit bonds, and urban renewal debt.

Regular, updated debt policies can be an important tool to ensure the use of the City's resources to meet its commitments to provide needed services to the citizens of Burlington and to maintain sound financial management practices. These policies are therefore guidelines for general use, and allow for exceptions in extraordinary conditions.

Nothing in this policy shall be construed as being in conflict with the provisions of the State Code of Iowa.

These policies have been adopted by the City Council by resolution. The Financial Management Policies of the City can be adjusted at any time by resolution of the City Council.

CREDITWORTHINESS OBJECTIVES

Policy 1. Credit Ratings

The City of Burlington seeks to maintain the highest possible credit ratings for all categories of short and long term general obligation and revenue debt that can be achieved without compromising the delivery of basic City services and the achievement of adopted City policy objectives.

The City recognizes that external economic, natural, or other events may from time to time affect the creditworthiness of its debt. Nevertheless, the City is committed to ensuring that actions within their control are prudent.

Policy 2. Financial Disclosure

The City is committed to full and complete financial disclosure, and to cooperating fully with rating agencies, financial consultant, bond counsel, institutional and individual investors, City departments and agencies, other levels of government, and the general public to share comprehensive and accurate financial information. The City is dedicated to meeting secondary disclosure requirements on a timely and comprehensive basis, as promulgated by the Securities Exchange Commission. City of Burlington – Financial Management Policies

The Official Statements accompanying debt issues, Comprehensive Annual Financial Reports, and Continuing Disclosure Statements will meet (at a minimum), the standards articulated by the Municipal Standards Rulemaking Board (MRSB), the Government Accounting Standards Board (GASB), the National Federation of Municipal Analysts, the Securities and Exchange Commission (SEC), Generally Accepted Accounting Principles (GAAP), and the Internal Revenue Service.

REVENUE OBJECTIVES

Policy 3. Revenue Diversification

The City will initiate efforts to maintain a diversified and stable revenue system in an attempt to avoid short run fluctuations in any one revenue source.

Existing revenue sources will be re-examined annually with new revenue sources investigated during the annual budget preparation process.

Policy 4. Revenue Estimates

Annual revenues will be estimated by objective, and whenever possible, an analytical process.

Revenues will be estimated at a level to fund estimated expenditures on an annual basis. Revenues may exceed expenditures if the fund balance of any fund needs to be increased to meet minimum balance requirements. Additionally, surplus fund balance, above minimum requirements, may supplement revenues in order to fund estimated expenditure levels.

Policy 5. Revenue Collections

Property tax revenue collections will be established through a tax levy rate for general operations.

In relation to enterprise funds, which have been established to support expenditures levels, user fees and charges will be established to fund direct and indirect costs of the activity whenever feasible. Exceptions include, but may not be limited to, the Parking and RecPlex operations.

All user fees and charges will be re-evaluated on an annual basis during the budget preparation process.

One-time or special purpose revenues such as grant funds will be utilized to fund capital expenditures or expenditures required by that revenue. Such revenues will not be used to subsidize reoccurring personnel, operation, and maintenance costs.

City of Burlington – Financial Management Policies

The City will on a continuous basis seek methods to reduce the City’s reliance on the property tax through seeking legislative support for local option taxes, investigating additional non-property tax revenue sources, and encouraging the expansion and diversification of the City tax base with commercial and industrial development.

OPERATING BUDGET & EXPENDITURE OBJECTIVES

The establishment and maintenance of adequate fund balances and reserves allow the City financial flexibility and security and is recognized as an important factor considered by bond rating agencies and the underwriting community when reviewing City debt issuance. Along with maintaining the City’s credit worthiness, such cash balances and reserves provide the means to handle economic uncertainties, local disasters and other unanticipated hardships, as well as, to meet cash flow requirements

Policy 6. Fund Balance Definitions

Fund Balance: The excess of assets over liabilities in a governmental fund. Nonspendable Fund Balance: amounts that are not in a spendable form (such as inventory) or are required to be maintained intact (such as a corpus of an endowment fund). Restricted Fund Balance: Amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government) through constitutional provisions or by enabling legislation. Committed Fund Balance: Amounts constrained to specific purposes determined by a formal action of the government’s highest level of decision-making authority, (i.e. the City Council); to be reported as committed, amounts cannot be used for any other purpose unless the City Council takes the same highest-level action to remove or change the constraint. Assigned Fund Balance: Amounts a government intends to use for a specific purpose; intent can be expressed by the City Council or by an official or body to which the City Council delegates the authority. Unassigned Fund Balance: Residual classification for the general fund and includes all spendable amounts not contained in other classifications. In other funds, the unassigned classification should be used only to report a deficit balance resulting from overspending for the specific purpose for which amount had been restricted, committed, or assigned.

Policy 7. Balanced Budget

The City administration will compile and submit to the City Council a balanced budget by the first Monday in February of each year.

Policy 8. Operating Budget

The operating budget for the City will be developed and established on a service level basis. Any additions, deletions and / or alterations in the operating budget will be related to the service to be provided to the general public.

City of Burlington – Financial Management Policies

The operating budget will emphasize productivity of human resources in providing services, efficient use of available revenue sources, and quality of services to be provided.

New service levels will be considered when additional revenues or offsetting reductions of expenditures are identified, the new services fall within the broad framework of the City operation, or when such services are mandated by the State of Iowa or the federal government.

Policy 9. Budget Expenditures

Current City expenditures will be funded by current revenues unless specifically approved by the City Council.

The City will avoid the postponement of current expenditures to future years, accruing future year’s revenues, or utilization of short term debt to fund operating expenditures.

Policy 10. Equipment Policy

The operating budget will provide funding for the ongoing maintenance and replacement of fixed assets and equipment. These expenditures will be funded from current revenue and, in the case of replacement of equipment, surplus fund balances in excess of the minimum working balance reserve.

Assets that are tangible in nature, have a useful life of two years or more, and have a minimum cost of $2,500. Assets that are intangible in nature, have a useful life of two years or more, and have a minimum cost of $20,000 will be capitalized.

Policy 11. Operating Reserve

Within the operating fund a reserve will be set aside for unforeseen emergencies. This reserve will be maintained at two percent of the operating budget as a minimum.

Transition Plan: beginning with the budget for fiscal year 2013-14 the City will transition to this level of operating reserve. Within three years the City will have built a one half percent reserve into the operating budget. Within five years this amount will be increase to one percent. By year ten, the City will have built a two percent operating reserve.

Policy 12. Retirement Systems

The budget will provide adequate funding for all retirement systems as prescribed by state law.

Policy 13. Working Fund Balance for Operations

A working fund balance for general operations will be maintained in order to support expenditures prior to the collection of taxes. The working balance will be at least ten percent City of Burlington – Financial Management Policies of the budgeted level of expenditures.

The City will maintain cash reserves within the following targets to ensure adequate cash flow and avoid the need for short term borrowing

Fund Name Targeted Ending Cash Balance General 15% Undesignated Balance Road Use Tax 15% Undesignated Balance Local Option Sales Tax 15% Undesignated Balance Hotel/Motel Tax 15% Undesignated Balance Parking 15% Undesignated Balance Flint Hills Golf 15% Undesignated Balance Solid Waste 15% Undesignated Balance Sewer 25% Undesignated Balance, plus 1 years Debt service Recplex 15% Undesignated Balance Internal Services 15% Undesignated Balance

Transition Plan for General Fund: beginning with the budget for fiscal year 2013-14 the City will transition to this level of working fund balance. Within five years the City will have built a five percent working fund balance. By year ten, the City will have increased the working fund balance to fifteen percent operating reserve.

In addition, the City will work toward implementing the working fund balance for operations in all of the City’s enterprise funds through similar transition plans

Policy 14. Current Year Expenditure Projections

Each year the city will revise current year expenditure projections during the succeeding year’s budget preparation process. Cost of operating future capital improvements including the capital projects budget will be included in the operating budget.

Policy 15. Risk Management

The City will participate in a risk management program to minimize losses and reduce costs. This program will also protect the City against catastrophic losses through the combination of insurance, self-insurance, and various federal and state programs.

Policy 16. Budgetary Control

The City will maintain a budgetary control system to monitor its adherence to the approved operating budget.

The City administration will prepare monthly expense and revenue reports comparing actual revenues and expenditures to budgeted amounts.

City of Burlington – Financial Management Policies

Policy 17. Fund Transfer Policy

The City recognizes the need to supplement revenue in operating funds while protecting the financial viability of the City’s enterprise funds.

All transfers shall be made under the provision of Chapter 384.15 of the State Code of Iowa and Administrative Rules of the State of Iowa City Finance Committee. Transfers shall be budgeted as required or otherwise approved by the City Council.

Transfers made for the purposes of loan repayments shall be based either upon a predetermined repayment schedule or upon the actual revenues received for purposes of making such payments.

CAPITAL IMPROVEMENT BUDGET AND PLANNING OBJECTIVES

To enhance creditworthiness and prudent financial management, the City of Burlington is committed to systematic capital planning, intergovernmental cooperation and coordination, and long-term financial planning. Evidence of this commitment to systematic capital planning will be demonstrated through adoption and periodic adjustment of the five year Capital Improvement Plan (CIP). Policies for the CIP are intended to encourage planning for future growth and infrastructure repair within the framework of the City’s financial policies.

Policy 18. Capital Financing

The City normally relied on internally generated funds and/or grants and contributions from other governments to finance its capital needs. Debt will be issued for a capital project only when it is an appropriate means to achieve a fair allocation of costs between current and future beneficiaries or users, or in the case of an emergency capital need. Debt shall not fund operating expenses with the only exception being operating costs related to disaster recovery. Bond proceeds should be limited to financing capital expenditures such as the costs of planning, external or internal design, construction management, land or right of way acquisition, acquisition of, construction of or renovations/rehabilitation to buildings, permanent structures, attached fixtures or equipment, and movable pieces of equipment, such as fire engines, or other costs as permitted by law. Acceptable uses of bond proceeds can be viewed as items which can be capitalized. Capitalized interest is an eligible item for bonding. Utility revenue bond proceeds may be used to establish a debt service reserve as allowed by federal and state law. Operating expenses may be not financed with long-term bonds. Non- capital expenses are not financing from bond proceeds, except as allowed under specific circumstances approved by the City Manager or City Council. Refunding bond issues designed to restructure currently outstanding debt are an acceptable use of bond proceeds.

Policy 19. Development of Capital Improvement Plan

Capital Improvements will be identified on the basis of long range projected needs rather City of Burlington – Financial Management Policies

than on immediate needs in order to minimize future maintenance, replacement, and capital costs.

All capital improvements proposed will be submitted to the Planning Commission for their review and consideration. Their recommendation, in addition to the staff’s recommendation, will be submitted to the City Council for approval as the capital improvement plan for the City.

Policy 20. Adoption of Capital Improvement Plan

A capital improvement program will be developed for a five-year period and updated annually.

Estimated costs of each capital improvement projected for each year will be included in the plan. Revenue sources for each capital improvement will be identified in the plan whenever possible.

Intergovernmental funding sources from the federal, state, and private sector will be actively sought and used as available to assist in financing of capital improvements.

Future operating costs associated with the capital improvement will be projected and included as a memo item in the Capital Improvement budget.

During the initial stages of a particular capital improvement but no later than the public hearing for the capital improvement, revenue sources to fund the capital improvement and estimated project costs including incidental costs will be approved by the City Council.

Policy 21. Implementation of Capital Improvement Plan

The City will make all capital improvements in accordance with the adopted Capital Improvement Program except for emergency capital improvements which are deemed necessary by the City staff and approved individually by the City Council.

DEBT ADMINISTRATION OBJECTIVES

Policy 22. Purpose of Debt

The City will limit its long-term borrowing to capital improvements or projects which cannot be financed from current revenues or for which current revenues are not adequate.

Long-term borrowing will only be utilized to fund capital improvements and not operating expenditures.

Policy 23. Debt Structure

The payback period of the bonds issued to fund a particular project will not exceed the useful City of Burlington – Financial Management Policies

life of the project.

The City will attempt to keep the average maturity of general obligation bonds at or below 10 years.

Policy 24. Debt Limit

The City will maintain its debt limitation at 5 percent of actual property valuation as mandated by the State of Iowa.

Of the debt margin for general obligation bonds, 30 percent will be reserved for emergency purposes.

Policy 25. Payment of Debt

Whenever possible, special assessment, revenue and/or general obligation bonds abated by enterprise revenues will be issued instead of general obligation bonds funded by property tax.

For those general obligation bonds issued and funded by property taxes, debt service and interest payment schedules shall be established whenever possible in such a manner to provide equalization of debt and interest payments each year for the life of the total outstanding general obligation bonds.

Policy 26. Abatement of levies on general obligation securities

The City acknowledges the provision of Iowa Code Chapter 76.4, which requires that an issuer of public debt (in this case, the City) must have cash on hand at the time that it certifies its annual levies (budget adoption) sufficient to reduce the levy associated with a particular general obligation bond. The statute references “from any other source than taxation” with respect to this requirement. Whether this statue anticipated that local option sales taxes and tax increment revenues are considered “taxation” as contemplated in the Code is not clear.

Policy 27. Refunding

Periodic reviews of all outstanding debt will be undertaken to determine refunding opportunities. Refunding will be considered (within federal tax law constraints) if and when there is a net economic benefit of the refunding or the refunding is essential in order to release restrictive bond covenants, which affect the operations and management of the City.

Advance refundings for economic savings will be undertaken either (a) when a net present value savings of at least three percent of the refunded debt can be achieved; or (b) if the escrow structure results in a material negative arbitrage (i.e. the cost of the escrow is more expensive than the permitted cost of the escrow using then-current IRS rules), the NPV savings must be at least five percent of the refunded debt. Current refundings, which produce a net present value savings of less than three percent, will be considered on a case- City of Burlington – Financial Management Policies by-case basis taking into consideration bond covenants and general conditions. Refundings with negative savings will not be considered unless there is a compelling public policy objective.

TAX INCREMENT FINANCE OBJECTIVES

Iowa’s Urban Renewal Law, Chapter 403 of the State Code of Iowa, provides for the utilization of Tax Increment Financing (TIF) for a wide variety of purposes within an urban renewal area. An Urban renewal area may be created if the City Council has determined the area to be a slum area, blighted area, economic development area, or a combination of those areas.

TIF allows a city to use property tax dollars produced from new development in an area to pay for public improvement or to provide assistance to private developers. After the City has established a TIF district, property taxes for all jurisdictions paid on property valuations exceeding the base valuation are paid into a special fund for the city to utilize to repay debt incurred to finance the improvements. Once that debt is paid off, taxes on the increased valuation are paid to each tax jurisdiction in the same manner as taxes collected on the base valuation.

Policy 28. Use of Tax Increment Financing

TIF may be utilized for a wide variety of purposes within an urban renewal area. In addition to infrastructure improvements, streets, sewers, water, parking, etc. the City may also utilize TIF to make grants for economic development purposes.

The City shall use various types of debt to finance Urban Renewal Projects, including general obligation debt, pure tax increment revenue debt, internal loans between governmental funds and rebate agreements, in which all or a portion of annual tax increment revenues are paid back to developers.

Policy 29. Rebate Agreements

In Urban Renewal Projects where rebate agreements are used as a financing tool of the project, the development agreement shall include a non-appropriation/limited source of funding provision. The non-appropriation/limited source of funding provision shall limit the tax rebate obligation to: (a) TIF taxes received from the Project, and not from the entire TIF area; and (b) that the TIF obligation is not a general obligation or other indebtedness of the City, or a pledge of its full faith and credit with the meaning of any constitutional or statutory debt limitation, and shall be subject in all respects to the right of non-appropriation by the City Council.

The City shall choose to appropriate, or not, at the last council meeting in November, at the latest, for the fiscal year starting the following July 1, such that the City can certify to the County TIF obligations outstanding as of December 1 of each year. The City may not certify an obligation on December 1 (for the fiscal year starting the following July 1) that was not City of Burlington – Financial Management Policies

previously appropriated by the City Council, by resolution, for the following fiscal year. .

Policy 30. TIF Debt Obligations

The City may issue tax increment debt, including general obligation securities that the City intends to abate with tax increment revenues, anticipating future TIF revenues.

In choosing to issue TIF revenue debt, the City will schedule the amortization of the proposed issue to: (a) provide adequate coverage (at least 1.25x) on the proposed bonds, including any existing bonds previously issued, and (b) to provide that TIF revenues shall exceed TIF debts, including general obligation and rebate obligations, at all times, unless there is a carry- over balance sufficient to cover any anticipated deficit. TIF revenue obligations shall not be issued to anticipate future TIF revenue growth.

In choosing to issue general obligation securities that the City reasonably intends to abate with TIF revenues, the City shall retire the general obligation securities over a period of not more than 20 years, and may use level or backloaded structuring. The sum of all prior obligations, plus the proposed obligations shall, at all times, be supported by the sum of existing TIF revenues plus reasonably expected future TIF revenues, without using an “annual growth factor” assumption. The City may issue general obligation bonds to anticipate future TIF revenue growth where the City reasonably believes that the TIF revenue growth will occur based on current events occurring in the TIF area, or based on minimum assessment agreements that may be in place covering one or more projects.

Policy 31. TIF Grants

In situations where direct grants are being made for economic development, the amount of the grant shall be no greater than 50% of the total TIF to be generated over the pay back period with the remaining 50% to be retained by the City to fund public improvements. This policy does not apply to Flint Ridge Business Park

Policy 32. Housing

Tax Increment Finance may be used to provide infrastructure improvements for housing development where the new housing shall solely benefit low to moderate income individuals as defined by state law. In addition, TIF shall only be used for housing development where the developer of the subdivision is willing to guarantee the City’s debt in the event TIF revenues are not sufficient to meet the required debt service payments.

Policy 33. TIF Reporting and Certification

The City shall annually certify as TIF debt 100% of the total outstanding obligations that are yet to be reimbursed from TIF revenue, including but not limited to bonds, notes, leases, rebates, internal loans and other obligations. The City may voluntarily request that any particular fiscal year’s actual TIF receipts are less than the total TIF revenues available, on an annual basis, if the City can determine that it has sufficient cash on hand that, when added to City of Burlington – Financial Management Policies the TIF revenues anticipated to be collected, will be sufficient to fund all TIF liabilities in that particular fiscal year without creating a deficit balance.

Policy 34. TIF Review Process

Each application for TIF shall be reviewed by a review committee, Economic Development Advisory Board, who shall make a recommendation to the City Council upon the merits of the request.

The City Council makes the final determination of all requests for issuance of a TIF.

The applicant will provide the governing body with a copy of their loan application for their lending institution.

INVESTMENT OBJECTIVES

Policy 35. Investment Selection

Investments of City funds shall be accomplished first through the competitive bidding process by the invitation of bids to local bank and the Iowa Public Agency Investment Trust (IPAIT). If the interest rate offered by local banks and IPAIT does not fit the requirements of the City, investments shall be made in federal securities or any other higher yielding securities as authorized by the State of Iowa.

City checking accounts shall be established as interest bearing accounts according to the provisions of banking services agreements and as specifically restricted by state law and/or federal regulations unless a particular situation necessitates noncompliance with this provision.

Policy 36. Investment Reporting

The City will make at least monthly a cash flow analysis of all City funds, through the Treasurer’s Report.

Disbursements of funds, collections of revenue and deposit of such revenues will be scheduled to insure the maximum availability of funds for investment.

Where permitted by law, cash shall be pooled from separate funds in order to maximum investment yields. Interest earned from such pooling will be credited to each source of invested movies.

The accounting system will provide regular information regarding the investments of the City and a monthly report will be submitted to the City Manager and City Council.

An annual report describing the activity of investment purchases will be submitted to the City Council at the end of each fiscal year. City of Burlington – Financial Management Policies

FINANCIAL REPORTING OBJECTIVES

Policy 37. Accounting Standards

The City will establish and maintain a high standard of accounting practices and procedures which adhere to the concept of full and open public disclosure of all financial activity.

The accounting system will be maintained on a basis consistent with accepted standards for governmental accounting.

Policy 38. Reporting Standards

Monthly financial reports which represent a summary of financial activity for the City will be presented to the City Council on a regular basis.

The City will contract with an independent public auditing firm to perform the annual audit.

The independent public accounting firm will publicly issue an audit opinion regarding the financial statements of the City. This annual audit will be made available to the general public, bonding and financial consultants, and any other interested citizens and organizations.

The annual financial statements and accompanying audit opinion will be completed and submitted to the City Council by the 15th of December following the close of the preceding fiscal year.

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GLOSSARY

Activity: Specific or distinguishable type of work performed by a component of government for the purpose of accomplishing a function for which the government is responsible.

Appropriation: Legal authorization by the City Council to make expenditures and to incur obligations for specific purposes.

Authorized Positions: Employee positions, which are authorized in the adopted budget, to be filled during the year.

Bond: A written promise to pay a specific sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity dates, together with periodic interest at a specified rate.

Budget: The financial plan for the operation of a program or organization which includes an estimate or proposed expenditures for a given period, and the proposed means of financing those expenditures.

Budget Message: A general outline of the budget which includes comments regarding the government’s experience during the past period, its financial status at the time of the message, and recommendations regarding the financial policy for the coming period.

Capital Improvements Program: An annually updated plan or schedule of projected expenditures for public facilities and improvements which includes estimated project costs, sources of funding, and timing of work over a five year period. For financial planning and general management, the program is presented as a plan of work and proposed expenditures, and is the basis for appropriation requests and bond issues.

Capital Outlay: Fixed assets which have a value of $2,500 or more and have a useful economic lifetime of more than two years.

Commodities: Supplies required by the municipality in order to perform the services to its citizens.

Community Protection Program: Program whose objective is to reduce the amount and the effects of external harm to individuals and damage to property and in general to promote an atmosphere of personal security from external events.

Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

Contractual Services: Services other than employee services such as contractual arrangements and consultant services which may be required by the municipality.

Debt Service Fund: A fund established to account for the accumulation of resources for and the payment of general long term debt, principal, and interest.

Encumbrances Obligations in the form of purchase orders, and/or contracts, which are chargeable to an appropriation and for which a part of the appropriation is reserved.

Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises. The intent of a governing body is that the cost of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges or where the governing body has decided that periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

Expenditures: The cost of goods received or services rendered for the government unit. For the City of Burlington, expenditures are charged against an appropriation when incurred, not when paid.

Fiscal Policy: The City’s policy with respect to taxes, spending and debt management as they relate to government services, programs, and capital investments.

Fiscal Year: A twelve month period to which an annual operating budget applies.

Fringe (or Employee) Benefits: Benefits paid by the City for social security, retirement, group health, life, and dental insurance. It also includes costs for worker’s compensation and unemployment.

Full Time Equivalent Position (FTE): A part time position converted to the decimal equivalent of a full time position based on 2,080 hours per year. For example, a part time typist working for 20 hours per week would be the equivalent to .5 of a full time position.

Fund: The fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources together with all related liabilities and residual equity or balances and changes therein which are segregated for the purpose of carrying out specific activities or obtaining certain objectives in accordance with special regulations, restrictions or limitations.

Fund Balance: Funds remaining after the application of available revenues and resources to support expenditures for the fund.

General Fund: A fund used to account for all financial resources except those required to be accounted for in another fund.

General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged.

Goal: Broad statement of desired results for the city, department, and/or activity relating to the quality of services to be provided to the citizens of Burlington.

Home and Community Environment Program: Program to provide satisfactory opportunity for productive and enjoyable living for the citizenry both as individuals and as a community of people.

Human Development: Program to promote the general well being of the City and to encourage the fullest development of cultural and educational potentials of the citizens and the community.

Intergovernmental Revenues: Revenue from other governments, primarily in the form of Federal and State grants, but may also be payments from other local governments.

Internal Service Fund: A fund used to account for the financing of goods and services provided by one department or agency to other departments or agencies of a government on a cost/reimbursement basis.

Level of Service: Generally used to define the existing or current services, programs and facilities provided by the government for its citizens. Level of service of any given activity may be increased, decreased, or remain the same depending upon the needs, alternatives, and available resources.

Levy: The total amount of taxes, special assessments, or service charges imposed by a government to support governmental activities.

Objectives: Specific measurable achievements that an activity seeks to accomplish within a given time frame which are directed to a particular goal. An objective should be stated in terms of results, not processes or activities.

Ordinance: A formal legislative enactment by the governing body of a municipality.

Performance Measure: Data collected to determine how effective or efficient a program is in achieving its objectives.

Personnel Services: Expenditures for salaries, wages, and related employee benefits for persons employed by the municipality.

Policy and Administration Program: Program to provide for the functioning of the government and to assure the general administration of the municipality.

Program: Particular and primary part of a function of governments. A program encompasses associated activities directed toward the attainment of established program objectives.

Resolution: An order of a legislative body requiring less legal formality than an ordinance; additionally, it has less legal status.

Revenue: Income received by the City to support the government’s program of services to the citizens. Income includes such items as property tax, fees, user charges, grants and fines.

Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties.

Special Revenue Fund: Funds used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

Taxable Valuations: Valuations set upon real estate or other property by a government as the basis for levying taxes.

Taxes: Compulsory charges levied by government for the purpose of financing services performed for the common benefit. This does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments.

Transfers In/Out: Amounts transferred from one fund to another to assist in financing the services of the recipient fund.

Trust and Agency Funds: Funds used to account for assets held by a government in a trustee or agent capacity for individuals, private organizations, other governments, and/or other funds.

User Charge: The payment of a fee for direct receipt of a public service by the party who benefits from the service.