City of Eureka. Annual Budget

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1 Annual Budget Fiscal

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5 CITY OF EUREKA FISCAL YEAR BUDGET TABLE OF CONTENTS INTRODUCTORY SECTION Ordinance Adopting the Fiscal Year... 1 Capital Improvement Program Budget... 2 Summary of Funds... 6 GENERAL FUND Revenue... 7 Expenditures Administration Expenditures Building Expenditures Economic Development Expenditures Public Works Expenditures Police Expenditures Court STREET AND ROAD FUND Revenues Expenditures PARK/STORM WATER SALES TAX FUND Revenues Expenditures Administration Expenditures The Timbers Recreation Center Expenditures Community Center Expenditures Parks Expenditures Capital Projects WATER OPERATING FUND Revenues Expenditures SEWER OPERATING FUND Revenues Expenditures SOLID WASTE MANAGEMENT Revenues Expenditures CAPITAL IMPROVEMENT SALES TAX Revenues Expenditures WATER CONSTRUCTION FUND Revenues Expenditures... 38

6 Table of Contents Continued SEWER CONSTRUCTION FUND Revenues Expenditures D.A.R.E. FUND Revenues Expenditures POLICE FEDERAL EQUITABLE SHARING FUND Revenues Expenditures CONSTRUCTION/EXCAVATION DEPOSIT FUND Revenues Expenditures DEVELOPMENT INFRASTUCTURE ESCROW FUND Revenues Expenditures TIF W. FIFTH STREET REDEVELOPMENT PROJECT FUND Revenues Expenditures TIF PROJECT S. I-44 SPECIAL ALLOCATION FUND Revenues Expenditures DEBT SERVICE FUND Revenues Expenditures SUPPLEMENTAL BUDGETARY FUNDS COPS SERIES COPS SERIES 2011 DEBT SERVICE SCHEDULE COPS SERIES COPS SERIES 2012 DEBT SERVICE SCHEDULE... 55

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8 STREET & ROAD FUND - STREETS, SIDEWALKS, BRIDGES AND TRAILS DESCRIPTION PROJECT COST: City Beautification Planning Services and Enhancements $ 100,000 City-wide Concrete and Asphalt Street Crack Sealing $ 5,000 City-wide Sidewalk Repair and Replacements $ 5,000 City-wide Concrete Slab Replacement and Repair $ 10,000 City-wide Pavement Paint Striping $ 30,000 Partial Funding of Traffic Signal at West Fifth and Workman Roads (Funded by Residual West Fifth TIF Funds) $ 113,000 Bridge Renovation on Eureka Rd $ 15,000 Bridge Renovation on Wengler Rd $ 20,000 New Sidewalk and Relocation of Fence at Thresher Road $ 10,000 Resurface Central Avenue from the Railroad Tracks to Fourth Street $ 60,000 SEWER CONSTRUCTION FUND - STORM WATER MANAGEMENT & SANITARY SEWER DESCRIPTION Street & Road Fund $ 368,000 PROJECT COST: Municipal Separate Storm Sewer System Implementation $ 60,000 S. Central Avenue Alley Storm Water Improvements $ 8,000 Replace Air Lines in Lagoon $ 10,000 Replace Sewer Main on Augustine Road $ 10,000 GIS Mapping of Sanitary Sewer Mains $ 10,000 WATER CONSTRUCTION DESCRIPTION Storm Water Management Total $ 98,000 PROJECT COST: Fire Hydrant Replacements $ 10,000 Well #6 Tank Rehabilitation and Painting $ 100,000 Water Valve Replacements and Upgrades $ 10,000 Booster Station Meter Updates/Replacements $ 10,000 Water System Equipment $ 15,000 Water Line Locater $ 10,000 GIS Mapping of Water Mains $ 10,000 PARKS & RECREATION CITY OF EUREKA FISCAL CAPITAL IMPROVEMENT PROGRAM BUDGET Water Construction Total $ 165,000 DESCRIPTION PROJECT COST: Scarecrow Festival Support $ 5,000 Dog Park $ 30,000 Trail Connection ($420, Grant Reimbursement) $ 694,000 Trail Connection Phase II ($420, Grant Reimbursement) $ 640,000 Sport Court Surfacing for Lions Park Tennis Court (Includes Repair of Nets, Poles and Fencing) $ 100,000 2 of 56

9 PARKS & RECREATION - Continued Playground Adjacent to Pavilion - Coffey Park $ 50,000 Sport Court Surfacing for Drewel Park Basketball Court (Includes Fencing) $ 45,000 Utility Vehicle $ 25,000 Detention Pond Rehabilitation at The Timbers $ 20,000 Community Garden $ 17,500 Poured in place under swings in Berry park $ 15,000 Shade Structures for Pool $ 12,000 Sand Volleyball Improvements (Includes Sand and Bumper) $ 5,000 City-wide Park Sign Refurbishments $ 5,000 HVAC Replacement - Community Center $ 4,000 Exhaust System for Spur Concession Stand $ 3,132 Disc Golf Course Refurbishment $ 2,000 Adult/Child Swing for Drewel Park $ 1,500 Parks & Recreation Total $ 1,674,132 CAPITAL IMPROVEMENT FUND ADMINISTRATION - CAPITAL IMPROVEMENT FUND DESCRIPTION PROJECT COST: Computer Hardware and Software Maintenance and Updates (City-wide) $ 50,000 IP Phone System and Network Equipment Hardware and Software Updates (City-wide) $ 20,000 Audience Chairs for Board Room $ 5,000 Flood Mitigation Measures ($200,000 will be allocated WWTP mitigation) $ 300,000 City-wide Web Site Redesign $ 15,000 Veterans Memorial Phase II - Bud Weber Community Center $ 20,000 Vinyl Fencing at Rear of City Hall (to Replace Wooden Fencing and expand storage area) $ 4,000 Administration Department - CIP Subtotal $ 414,000 BUILDING DEPARTMENT - CAPITAL IMPROVEMENT FUND DESCRIPTION PROJECT COST: Permit and Inspection Software $ 4,000 Uniform Replacements $ 1,500 Code Book Updates $ 3,500 Building Department Vehicles to Replace 2001 and 2007 Models $25,000 Each) $ 75,000 Vehicle and Equipment Maintenance $ 1,000 PUBLIC WORKS AND MAINTENANCE - CAPITAL IMPROVEMENT FUND DESCRIPTION Building Department - CIP Subtotal $ 85,000 PROJECT COST: Dump Truck (To Replace 2007 Model) $ 65,000 Truck (To Replace 2007 Ford Ranger) $ 30,000 Asphalt Roller (To Replace 1990 Model) $ 26,000 3 of 56

10 PUBLIC WORKS AND MAINTENANCE - CAPITAL IMPROVEMENT FUND - Continued Lawn Mower $ 18,000 Lawn Mower Trailer Replacement $ 10,000 Vehicle and Equipment Maintenance $ 28,000 POLICE DEPARTMENT - CAPITAL IMPROVEMENT FUND Public Works - CIP Subtotal $ 177,000 DESCRIPTION Patrol Vehicle Replacements - Three (3) AWD Ford Explorers. Three (3) Old Patrol Vehicles to be sold. New Vehicle Striping, Lighting, Cage, Shotgun Mount, Push Bumper, Console, Partition and Radio Transfer $ $ PROJECT COST: 84,000 21,000 Radar Units $2, Each) $ 4,800 Bicycles with Equipment and Decals $ Each) $ 1,414 PD - Vehicles, Motorcycles and In Vehicle Equipment Total $ 111,214 Body Cameras $1, Each) $ 3,200 Bullet Proof Vests $ each) $ 6,800 Tazer Replacements $1, each) $ 3,200 Glock Model 17 9mm Handguns ($13, less $8, Trade-in) $ 4,200 PD - Weapons, Accessories, Bullet-proof & Safety Vests, & Helmets Total $ 17,400 Collapsible cone sets $ Each) $ 400 Collapsible 18" Cones (2 sets of $90.00 per set) $ 180 Traffic cones $20.00 Each) $ 300 Traffic Cones $14.25 each) $ 143 Solar Powered School Zone Warning Lights $2, Each) $ 5,200 PD Department Supplies Total $ 6,223 Additional Computer for Detective Office (Notebook with Aircard Connection) $ 2,500 LED Portable Work lights Each) $ 210 Office Chair Replacements $ each) $ 2,400 PD Department and Office Equipment $ 5,110 Police Department Vehicle and Equipment Maintenance $ 15,000 Police Building Feasibility Study and Space Analysis $ 15,000 Police Department - CIP Subtotal $ 169,947 Total Capital Improvement Fund $ 845,947 Total FY Capital Improvement Program Budget $ 3,151,079 4 of 56

11 Operating Requests - Fund-wide Consideration requested for the following expenditures that are non-capital in nature: Parks/Storm Water Fund - Parks Administration Department Full-time Staff (One Parks and One Fields Maintenance) $ 92,500 Payroll costs include salary plus benefits. General Fund - Police Department Full-Time Patrol Officer - COPS Grant Funded $ 64,400 Payroll costs will be partially funded by a COPS grant. Payroll costs include salary plus benefits. CodeRED Alert System Renewal $ 11,250 Continuing Education for Officers - State Requiring Additional Training per SB 5 (27 $80.00 each) $ 2,160 General Fund - Building Department Building Department Inspection and Plan Review Certification Training $ 5,000 Ammunition - purchase necessary for the Glock Model 17 - new weapon purchase. $ 8,500 General Fund - Administration Department Special Counsel to Monitor and Report on Legislative Activity ($1,500.00/month plus $4, Annual Expenses) $ 22,000 Part Time Office Assistant - Front Office $ 14,000 Quarterly Newsletter to Supplement Monthly Newsletter $ 15,000 General Fund - Economic Development Department Town Hall Meetings (Refreshments, Printing and Supplies) $ 2, Tourism Brochures $ 3, Economic Development Conferences, Memberships and Luncheons $ 5, Note: These expenses are recorded on the appropriate line item in the Document in the Fund and Department noted. 5 of 56

12 July 27, 2017 City of Eureka Summary of Funds ANTICIPATED ANTICIPATED TRANSFER ANTICIPATED TRANSFER ANTICIPATED FUND BALANCE 7/1/17 RECEIPTS IN EXPENDITURES OUT BALANCE 6/30/18 General 3,560, ,378, , ,716, ,725, Street and Road 21, , , , , , Park/Storm Water Control Sales Tax 1,961, ,199, ,609, , , Water Operation 349, ,080, ,165, , Sewer Operating 755, , , , , Solid Waste Management II 27, , , , C.I.P. Sales Tax Fund 3,138, ,169, , , ,562, Water Construction 10, , , , , , Sewer Construction 5, , , , , D.A.R.E. Donation 3, , , , Police: Federal Equitable Sharing 6, , , Construction/Excavation Deposit 3, , , , Development Infrastructure Escrow 142, , , , TIF #3 - W. 5th St. 113, , TIF Project 2006A: South I-44, Special Allocation 33, , , , Debt Service - - 1,123, ,123, Subtotal Operating Funds 10,135, ,101, ,295, ,818, ,295, ,418, COPS Series 11 - Reserve Fund 479, , , , COPS Series 11 - Debt Service , , COPS Series 12 - Reserve Fund 619, , , , COPS Series 12 - Debt Service , , Subtotal Certificates Of Participation 1,098, , , , , ,098, TOTAL SUMMARY OF FUNDS 11,233, ,111, ,305, ,828, ,305, ,516, of 56

13 General Fund Original Amended Estimated Beginning Fund Balance 2,833,221 3,063,495 3,305,112 3,305,112 3,305,112 3,560,304 REVENUES TAXES: Real Estate 711, , , , , ,000 Real Estate Tax Interest Personal Property 127, , , , , ,000 Railroad 27,073 28,818 29,000 29,000 29,000 29,000 Sales Tax 2,204,915 2,313,184 2,315,000 2,425,000 2,366,817 2,350,000 Sales Tax Interest Public Safety Sales Tax ,000 Financial Institution 1, , Electric Gross Receipts 704, , , , , ,000 Gas Gross Receipts 165, , , , , ,000 Telephone Gross Receipts 228, , , , , ,000 Cable TV Gross Receipts 148, , , , , ,000 Cigarette 26,751 27,924 30,000 30,000 29,068 30,000 Subtotal - Tax Revenue 4,345,133 4,474,340 4,498,300 4,608,300 4,468,257 4,704,600 LICENSES: Liquor 18,753 20,673 21,000 21,000 19,933 20,000 Merchant & Peddler 188, , , , , ,000 Subtotal - Licenses Revenue 206, , , , , ,000 PERMITS: Building 11,532 20,068 25,000 25,000 22,600 18,000 Electrical 2,820 3,258 5,000 5,000 10,489 6,000 Sign 525 1, ,105 1,000 Plumbing 3,893 4,725 6,000 6,000 14,405 6,000 Excavation Exterior Appearance 2,230 2,600 2,500 2,500 2,400 2,500 Subtotal - Permits 21,112 31,862 39,100 39,100 51,174 33,600 POLICE REVENUE: Court Fines and TVB 209, , , , , ,000 Court Fines: Law Enforcement Training 3,084 2,420 2,400 2,400 2,702 2,700 Court Fines: Inmate Security Fund 3,127 2,488 2,400 2,400 2,660 2,600 Court Fines: POSTC Training Fees 1,543 1,210 1,200 1,200 1,406 1,350 Court Fines: Crime Stoppers Refund: POSTC Training Fees from State - 1,427 1,500 1,500 1,208 1,500 Police Reports 1,802 1,790 1,100 1,100 1,680 1,500 False Alarm Charges 1, ,000 1, ,000 Restitution Collected through Court 3,552 3,118 3,500 3,500 3,646 3,500 Reimbursement Prisoner Housing 1, ,000 1,000 2,126 2,000 Reimbursement Prisoner Transport Bond Forfeitures 4,100 4,000 3,000 3,000 3,400 3,000 Jail Phone Revenue Crime Victims Compensation Fund 11,045 8,629 10,000 10,000 8,696 8,000 Crime Victims Compensation - 5% Police Grant - Sobriety Checkpoint 5,525 2,921 3,700 3,700 1,204 2,000 Police Grant - Speed Compliance 12,727 11,204 10,000 10,000 14,711 10,000 Police Grant - DWI 1,409 1,615 1,500 1,500 1,101 1,000 Police Grant - Miscellaneous Government 6,164 8,023 5,000 5,000 9,662 5,000 Police Grant - Other Non-Government 5,266 1,379 2,000 2,000 9,017 2,500 School Resource Officer 51,022 23,641 79,120 79,120 71,864 42,000 NAPWDA (Police K-9) 18,608 20,035 20,000 20,000 2,000 10,000 Police Special Revenue 2,540 1, ,000 Subtotal - Police Revenue 344, , , , , ,350 7 of 56

14 General Fund Original Amended Estimated ADMINISTRATIVE AND OTHER REVENUE: Subdivision/Review Fees , Filing and Special Use Fees 950 1,900 1,000 1,000 1,250 1,000 Rentals: Marymount Manor 9,342 10,260 9,500 9,500 10,800 10,960 Interest Income 12,944 14,517 13,000 13,000 24,390 26,000 Reimbursement: Cobra Insurance Premium 2,567 1,853 1,000 1,000 4, Reimbursement: Insurance Claims 1,018 6,733 1,000 1,000 10,846 1,000 Reimbursement: Restitution-Weed Cutting 1,659 4,164 1,000 1,000 3,100 1,000 Refunds and Reimbursements 31,092 27,571 5,000 5,000 7,500 24,000 Sale of Surplus Property 27,737 4,809 1,000 1, Grant Revenue - Government (SEMA) - 20, , ,590 51,000 Miscellaneous 13,861 54,056 1,000 1,000 80,560 32,000 Subtotal - Administrative and Other Revenue 101, ,186 33, , , ,960 Total General Fund Revenue 5,018,911 5,130,719 5,098,145 5,318,645 5,312,279 5,378,510 TRANSFERS IN: Transfer In - Water Operating for PW Department Expense 332, , , Transfer In - Sewer Operating for PW Department Expense 175, , ,000 92,300 57,900 60,950 Transfer In - Street Fund for PW Department Expense 423, , , , , ,250 Transfer In - Park/Storm Water Fund for PW Department Expense 54,500 66,500 70, , , ,500 Transfer In - Plan Review Escrow 19, Total Transfers In 1,005, , , , , ,700 Total General Fund Revenues and Transfers In 6,024,379 6,024,719 6,038,245 5,841,945 5,801,179 5,881,210 EXPENDITURES Administrative Department 1,262, , , , , ,864 Building Department - 335, , , , ,950 Economic Development - 125, , , , ,573 Public Works Department 1,297,299 1,343,661 1,414, , , ,645 Police Department 3,050,278 2,807,479 3,020,798 3,020,598 3,006,933 3,128,135 Court - 225, , , , ,950 Total Expenditures 5,609,997 5,680,385 6,058,049 5,606,476 5,545,987 5,716,117 TRANSFERS OUT: Transfer to Special Sales Tax Fund 184, , Total Transfers Out 184, , Total Expenditures and Transfers Out 5,794,105 5,783,102 6,058,049 5,606,476 5,545,987 5,716,117 Ending Fund Balance 3,063,495 3,305,112 3,285,307 3,540,580 3,560,304 3,725,396 8 of 56

15 General Fund Original Amended Estimated Notes FYE Police Grant - Other Non-Government includes a donation from Most Sacred Heart Catholic Church for the purchase of a drone. The purchase of the drone will be recorded in the Police Department. Budgeted Property Tax rates are based on 2016 rates: Agricultural , Residential , Commercial , and Personal.3870 FYE School Resource Revenue includes a payment that was billed in FYE Payment not budgeted to be received until FYE 2017 due to timing of payment. Public Works and Police Department Vehicle and Equipment Maintenance were expensed and budgeted to the General Fund in past fiscal years. These expenses will be moved to the CIP fund in FY 16, going back three (3) years. The fund balances for FYE 14 and FYE 15 have been adjusted. Transfer In from Water Operating for Public Works expenses was not need. This expense is being directly charged against the Water Operating Fund. FYE Miscellaneous income includes a FEMA reimbursement of $33, for expenses incurred for the Flood of FYE Reimbursement/Refund Revenue is being recorded as Refunds in future fiscal years. In prior fiscal years, the Rockwood School District Resource Officer Grant was recorded as a reimbursement/refund. In future fiscal years the Resource Officer Grant will be recorded as "School Resource Officer Agreement". Refunds received by the City are insurance premium reimbursements, election fees and other miscellaneous reimbursements. Fund Transfer-In not necessary due to the Charter telephone tax remaining in the General Fund. This will be the case in future fiscal years. In FYE the beginning fund balance for FYE was adjusted $40, This change in fund balance was to move Vehicle & Equipment Maintenance expenses in the Public Works and Police Departments that were capital in nature to the Capital Improvement Fund. 9 of 56

16 General Fund: Original Amended Estimated Administrative Department EXPENDITURES Payroll Related Expenditures Regular Salaries 645, , , , , ,400 Mayor & Board of Aldermen Salary - 40,300 43,000 43,000 43,200 45,000 Officials Expense Allowance 23,925 27,700 32,000 32,000 32,000 33,000 FICA 50,455 33,469 32,200 32,200 32,100 33,060 Worker's Compensation 4, ,000 1, ,000 Unemployment Tax 1, ,000 1, Employee Group Insurance 153,223 78,443 95,000 80,000 76,100 65,000 COBRA Insurance Premiums 2,455 2,711 3,000 3, ,000 LAGERS Pension Benefit 118,035 69,744 61,500 61,500 54,322 52,800 Service Awards 1,010 1,150 1,500 1, Section 125 Cafeteria Plan Administration 896 1,752 2,000 2,000 1,900 2,200 Uniform Service Professional Fees Legal 52,831 87,487 70, , ,985 85,000 Auditor 23,750 24,950 25,000 25,000 24,950 30,000 Engineering/Planning 623 1,517 4,000 4,000 15,000 4,000 Codification Services 3,315 1,981 2,000 2,000 2,000 2,000 Election Expense 5,793 2,431 4,000 4,000 4,533 6,000 Operating Expenditures Memberships 9,508 8,324 8,500 8,500 7,918 8,500 Economic Development/Urban Planning 22,402 23,458 25,000 25,000 23,915 25,000 Contract Services 3,721 3,121 3,180 3,180 3,125 3,180 Meeting, Conference and Education Expense 11,640 3,228 5,000 5,000 4,155 7,000 Advertising: Hearings, Reports 2,711 4,159 4,000 4,000 1,900 4,000 Office Supplies, Equipment and Postage 13,186 8,030 8,800 8,800 4,700 5,000 Computer Expense 4,819 4,339 4,000 4,000 4,100 6,000 Property, Department and Vehicle Insurance 14,413 12,229 14,680 14,680 13,113 14,424 Department Supplies 19,600 8,404 11,000 11,000 9,875 10,000 Office Equipment ,320 1, Service Agreements/Warranties 16,914 5,852 7,000 7,000 5,800 7,000 General Maintenance 7,663 3,483 3,900 3,900 7,000 7,000 Flood Related Expenses - 4,610-75, ,000 25,000 Utilities - Electric 6,752 6,427 6,500 6,500 5,488 6,000 Utilities - Gas Utilities - Phone 3,056 2,153 2,400 2,400 2,723 2,600 Utilities - Internet Service Vehicle and Equipment Maintenance 2, ,000 1, Vehicle Fuel - Gasoline and Diesel 4, ,556 2,000 Mileage Reimbursement 1,833 1,528 1,400 1,400 1,850 2,000 Weed Cutting - Payments to be reimbursed 5, Miscellaneous 1,404 8, ,500 2,000 TIF Administrative Costs ,000 15, Payments to be Reimbursed Department Equipment/Office Rental 20, Total Expenditures 1,262, , , , , , of 56

17 General Fund: Original Amended Estimated Administrative Department For informational purposes only - Not included in total expenses for the General Fund Capital Improvement Expenditures 90,695 53, , ,500 25, ,000 Total Expenditures & Capital Improvements 1,353, , ,550 1,061, ,722 1,283,864 Notes: FYE Salary accounts assuming a 2% increase. FYE Department Insurance, Contract Labor, General Maintenance and Utility expenses were recorded in Building Department in past fiscal years. 11 of 56

18 General Fund Original Amended Estimated Building Department EXPENDITURES Payroll Related Expenditures Regular Salaries - 206, , , , ,000 FICA - 14,076 16,800 16,800 15,400 17,000 Worker's Compensation - 5,000 5,500 5,500 7,000 8,000 Unemployment Tax Employee Group Insurance - 55,582 64,200 64,200 55,300 65,000 LAGERS Pension - 28,502 31,200 31,200 28,700 28,000 Uniform Allowance - 1, Section Employee Medical & Psychological Test Expenses Operating Expenditures Memberships Contract Labor Meetings and Education - 2,590 5,000 5, ,000 Office Supplies, Equipment and Postage - 1,890 2,000 2,000 2,000 2,000 Computer Expense Code Book Updates ,000 Property, Department and Vehicle Insurance - 2,517 4,200 4,200 2,516 3,500 Department Supplies - 1,201 5,000 5,000 1,000 1,000 Office Equipment Storage Rental - 1,632 1,680 1,680 1,680 2,000 Service Agreements General Maintenance ,500 1,500 1,000 1,000 Utilities - Electric ,000 1, Utilities - Gas Utilities - Phone - 1,414 1,557 1,557 1,400 1,700 Utilities - Internet Vehicle & Equipment Maintenance - 2,693 4,500 4,500 4,500 4,500 Fuel - 2,771 4,000 4,000 3,100 4,000 Mileage Reimbursement Weed Cutting - 4,173 6,000 6,000 3,500 6,000 Miscellaneous ,000 Total Expenditures - 335, , , , ,950 For informational purposes only - Not included in total expenses for the General Fund Capital Improvement Expenditures 1,900-8,300 8,800 1,800 85,000 Total Expenditures & Capital Improvements 1, , , , , ,950 Notes: FYE Salary accounts assuming a 2% increase. FYE Department created this fiscal year. 12 of 56

19 General Fund Original Amended Estimated Economic Development EXPENDITURES Payroll Related Expenditures Regular Salaries - 61,520 66,000 66,000 65,200 65,000 FICA - 4,166 5,050 5,050 4,800 5,000 Worker's Compensation Unemployment Tax Employee Group Insurance - 16,457 16,500 16,500 16,000 17,000 LAGERS Pension - 10,309 9,000 9,000 8,900 9,000 Section Operating Expenditures Memberships City Tourism and Economic Development - - 1,000 1, ,200 Conference and Education Expenses - 4,565 4,500 4,500 4,500 4,500 Advertising and Marketing - 3,527 3,000 3,000 5,100 20,000 Office Supplies, Equipment and Postage Computer Expense Property, Department and Vehicle Insurance Department Supplies - 3,971 15,000 15,000 4,500 15,000 Office Equipment Office Rental - 18,850 23,100 23,100 19,450 23,100 Utilities - Phone - 1,261 1,230 1,230 1,270 1,300 Mileage Reimbursement Miscellaneous Total Expenditures - 125, , , , ,573 Notes: FYE Salary accounts assuming a 2% increase. FYE Department created this fiscal year. 13 of 56

20 General Fund Original Amended Estimated Public Works Department EXPENDITURES Payroll Related Expenditures Regular Salaries 672, , , , , ,150 Overtime - 43,207 43,000 13,150 13,150 26,125 On-call Hours - 28,560 31,000 14,750 29,500 30,500 FICA 50,609 53,351 58,000 35,317 36,445 38,800 Worker's Compensation 24,000 25,646 27,000 19,075 19,075 21,625 Unemployment Tax 1,795 1,872 2,500 1,000 1,000 1,400 Employee Group Insurance 254, , , , , ,395 LAGERS Pension 113, , ,500 59,820 62,325 65,850 Uniform Service 16,585 15,996 16,000 16,000 16,770 16,800 Employee Medical & Psychological Test Operating Expenditures Contract Labor 39,368 51,224 51,000 51,000 40,000 45,000 Inspection & Plan Review Certification Training ,000 Office Supplies, Equipment and Postage 1, ,000 Department Insurance 2,404 2,355 2,700 2,700 2,309 2,700 Department Supplies 5,340 9,701 7,000 7,000 8,200 9,000 Equipment Rental General Maintenance 10,682 7,519 10,000 10,000 6,250 7,500 Utilities - Electric 8,827 7,690 8,500 8,500 7,600 8,000 Utilities - Gas 1, ,000 1,000 1,175 1,000 Utilities - Phone 3,056 2,337 2,500 2,500 2,800 2,800 Utilities - Internet Mobile Phone Fees Vehicle & Equipment Maintenance 51,591 32,028 34,000 13,715 13,715 15,000 Fuel 38,463 28,977 30,000 20,650 19,250 20,000 Miscellaneous Total Expenditures 1,297,299 1,343,661 1,414, , , ,645 For informational purposes only - Not included in total expenses for the General Fund Capital Improvement Expenditures 124, , , , , ,000 Total Expenditures & Capital Improvements 1,421,558 1,465,266 1,564,900 1,036,432 1,037,804 1,100,645 Notes: FYE Salary accounts assuming a 2% increase. Vehicle Maintenance costs that were capital in nature were moved to the Capital Improvement Fund. FYE Department Insurance was recorded in Building Department in past fiscal years. In FYE entries were made dated June 30, 2015 for Vehicle and Maintenance expenses of $10, that were capital in nature were moved to the Capital Improvement Fund. FYE In FYE entries were made dated June 30, 2014 for Vehicle and Maintenance expenses of $9, that were capital in nature were moved to the Capital Improvement Fund. 14 of 56

21 General Fund Original Amended Estimated Police Department EXPENDITURES Payroll Related Expenditures Regular Salaries 1,676,133 1,409,478 1,528,200 1,587,000 1,587,000 1,581,600 Overtime - 135, , , , ,300 Jail Watch Personnel - 58,521 61,500 61,500 61,000 62,500 FICA 124, , , , , ,125 Worker's Compensation 36,800 40,032 43,000 43,000 43,000 47,200 Unemployment Tax 3,092 3,826 5,100 5,100 3,100 4,000 Employee Group Insurance 501, , , , , ,700 LAGERS Retirement 252, , , , , ,400 Uniform Equipment & Detective Clothing Allowance 12,978 13,401 12,000 12,000 19,600 22,000 Employee Medical & Psychological Test ,500 1,500 2,200 3,000 Operating Expenditures Police Academy 3,900 3,750 4,500 4,500 3,750 4,000 REJIS Inquiry & Info Service/Emergency Notification System 45,528 36,964 37,500 37,500 36,400 37,500 Radio Dispatching Contract 42,580 44,168 47,298 47,298 46,600 47,500 S.E.R.T. Program; City Memberships 1,515 1,750 2,000 2,000 1,590 2,000 C.E.R.T. Program Materials ,000 1, ,000 POSTC Court Fees 1, Jail Expense - Meals 3,667 1,441 2,750 2,750 2,100 2,750 Jail Expense - Prisoner Medical Exam Jail Expense - Miscellaneous Jail Expense - Prisoner Transport ,960 2,000 K-9 Program 1,800 1,927 1,800 1,800 1,400 1,800 NAPWDA - K-9 20,082 12,782 10,000 10,000 2,000 10,000 Restitution Distributed through Court 3, Police Outreach 1, ,000 2,000 1,500 2,000 Legal & Professional Fees (Prosecuting Attorney & Judge) 74, Contract Labor - Janitorial 6,497 3,018 3,250 3,250 3,934 4,800 Conference & Education Expenses 8,312 12,652 11,000 11,000 11,000 14,160 Advertising 1, ,000 1,000 1,000 1,000 Office Supplies, Equipment and Postage 9,155 6,227 6,500 6,500 7,300 7,500 Property, Department and Vehicle Insurance 45,693 45,893 50,000 50,000 51,309 57,200 Department Supplies 37,544 16,784 14,000 14,000 14,000 22,500 Department Equipment 1, ,800 Department Equipment Rental Service Agreements and Warranties 9,230 8,003 8,000 8,000 7,000 7,000 General Maintenance 7,111 6,322 6,000 6,000 6,000 6,000 Utilities - Electric 19,777 12,167 14,000 14,000 15,800 16,000 Utilities - Gas 2, ,000 2,000 1,900 2,000 Utilities - Phone 3,636 1,783 1,700 1,700 2,120 2,200 Utilities - Cell Phone Utilities - Internet & Cable TV 1,381 1,195 1,200 1,200 1,320 1,400 Vehicle and Equipment Maintenance 13,011 27,122 32,000 32,000 28,000 30,000 Fuel 62,195 44,747 50,000 50,000 46,300 50,000 Mileage Reimbursement Miscellaneous Refunds CVC Fund - MO Director of Revenue - 95% 9, Payments to be Reimbursed (14) Total Expenditures 3,050,278 2,807,479 3,020,798 3,020,598 3,006,933 3,128, of 56

22 General Fund Original Amended Estimated Police Department For informational purposes only - Not included in total expenses for the General Fund Capital Improvement Expenditures 180, , , , , ,000 Total Expenditures & Capital Improvements 3,230,568 2,967,312 3,171,598 3,181,303 3,165,949 3,305,135 Notes: FYE Salary accounts assuming a 2% increase. Department Supplies includes the purchase of a drone. The cost shared to the Police Department - General Fund is $6,000. A donation was made to the Eureka Police Department to purchase the drone. The drone will be shared with the Eureka Metro Fire Protection District (EFPD). The remainder cost of the drone will be split between the Police Department and EFPD. The Police expense will be charged to the Federal Equity Fund (21). FYE Vehicle Maintenance costs that were capital in nature were moved to the Capital Improvement Fund. FYE S.E.R.T. Program has been discontinued. In FYE entries were made dated June 30, 2015 for Vehicle and Maintenance expenses of $30, that were capital in nature were moved to the Capital Improvement Fund. 16 of 56

23 General Fund Original Amended Estimated Court EXPENDITURES Payroll Related Expenditures Regular Salaries - 69,241 73,000 73,000 72,000 72,000 Overtime - 1,924 2,400 2,400 3,000 3,200 Part-time Salaries FICA - 4,963 5,800 5,800 5,630 5,800 Worker's Compensation Unemployment Tax Employee Group Insurance - 20,186 22,000 22,000 20,700 22,000 LAGERS Pension - 11,785 11,800 11,800 10,000 10,500 Uniforms Employee Medical & Psychological Test Operating Expenditures REJIS Inquiry & Info Service/Emergency Notification System - 4,979 6,200 6,200 4,903 5,100 Memberships POSTC Court Fees - 1,331 1,500 1,500 1,600 1,600 CVC Fund - MO Director of Revenue - 95% - 8,781 11,000 11,000 10,350 11,000 Restitution Distributed through Court - 1,721 3,000 3,000 2,500 3,000 Legal Fees (Prosecuting Attorney & Judge) - 71,984 75,000 75,000 80,400 80,400 Contract Labor - 3,018 3,100 3,100 2,178 2,500 Meeting, Conference and Education Expense - - 3,000 3,000 1,600 3,000 Advertising Office Supplies, Equipment and Postage - 3,917 4,000 4,000 3,500 4,000 Property, Department and Vehicle Insurance - 1,107 1,500 1,500 1,092 1,500 Department Supplies ,200 1,200 1,200 2,300 Department Equipment Equipment Rental Service Agreements/Warranties General Maintenance - 3,254 3,000 3,000 3,000 3,000 Utilities - Electric - 12,167 13,500 13,500 11,100 12,000 Utilities - Gas ,000 2, ,000 Utilities - Phone - 1,783 2,200 2,200 1,850 2,000 Utilities - Internet Mileage Reimbursement Miscellaneous Total Expenditures - 225, , , , ,950 Notes: FYE Salary accounts assuming a 2% increase. FYE Department created this fiscal year. 17 of 56

24 July 27, 2017 Street and Road Fund Original Amended Estimated Beginning Fund Balance 543, , , , ,224 21,645 REVENUES County Road Tax 232, , , , , ,000 Motor Fuel Tax 269, , , , , ,000 Motor Vehicle Sales Tax 81,453 86,253 85,000 85,000 89,453 89,000 Motor Vehicle License Fees 43,875 44,942 45,000 45,000 42,992 42,000 Interest Income 2,643 1,954 2,000 2,000 5,149 5,960 Legends Parkway Repair Fee 1,000 1,000 1,000 1,000 2,000 1,000 Grant (Forby Road Phase III) 18, ,623 1,256, , ,125 - Miscellaneous Income 84,744 15, ,300 1,500 Reimbursements Total Revenues 733, ,158 1,884,977 1,492,277 1,520, ,560 TRANSFERS IN: Transfer In - W 5th TIF # , ,191 Transfer In - Capital Improvement Project Fund , , , ,000 Total Transfers In - - 1,013, , , ,191 Total Revenues and Transfers In 733, ,158 2,898,481 2,365,277 2,375, ,751 EXPENDITURES 643, ,004 2,572,700 1,467,700 1,461, ,200 TRANSFERS OUT: Transfer Out - General Fund for PW Department Costs 423, , , , , ,250 Transfer Out - CIP Return of Transfer , ,000 - Total Transfers Out 423, , ,000 1,043,000 1,043, ,250 Total Expenditures and Transfers Out 1,067, ,504 3,027,700 2,510,700 2,504, ,450 Ending Fund Balance 209, ,224 22,006 5,801 21,645 14,946 Notes: FYE Transfers Out - Capital Improvement Project Fund were made due to transfers made earlier in the year were not longer needed. FYE The Forby Road Grant was not received during this fiscal year as the project was not completed and no Grant Reimbursement was due. 18 of 56

25 Street and Road Fund Original Amended Estimated EXPENDITURES: Operating Expenditures Salt, Cinders, Calcium Chloride 142,100 27,534 60,000 35,000 33,000 50,000 Utility Locates Street Lighting Service 96, ,009 95,000 95, , ,000 Bulky Waste Dump Fees 1,000 1,200 1,100 1,100 1,000 1,000 Legends Parkway Repair Fees - 12,000 1,000 1,000 1,000 1,000 Engineering - 4,355 10,000 10,000 5,000 10,000 Contract - Mosquito Larvaciding and Spraying 2,444 2,099 3,000 3,000 2,200 2,500 Department Insurance 8,250 8,374 9,000 9,000 9,002 10,000 Department Supplies Equipment Rental Street General Maintenance 50,508 64,609 65,000 40,000 40,000 65,000 Street Signs 1,829 5,147 4,000 4,000 3,500 4,000 Miscellaneous 417 2,034 2,500 2, Total Operating Expenditures 303, , , , , ,200 Road and Bridge Improvements Infrastructure Planning Services (City Beautification Program) - 2,860 75,000 43,000 43, ,000 City-wide Concrete and Asphalt Street Crack Sealing 2,925 3,015 5,000 5,000 2,700 5,000 City-wide Sidewalk Repair and Replacements - 3,514 5,000 5, ,000 City-wide Concrete Slab Replacement as Required 8,274 2,875 20,000 20,000 20,000 10,000 City-wide Pavement Paint Striping , ,000 Traffic Signal at W. 5th and Workman Roads , ,000 Bridge Renovation on Eureka Rd ,000 Bridge Renovation on Wengler Road , ,000 New Sidewalk & Relocation of Fence at Thresher Road ,000 Resurface Central Avenue from the Railroad Tracks to Fourth Street ,000 Total Road and Bridge Improvements 11,199 12, ,000 73,000 65, ,000 Completed Road and Bridge Improvements Allen Road Bridge Repair - Engineering Only , Forby Road Phase III and Alt Road Project 198,883 97,014 1,763,000 1,138,000 1,136,720 - Allenton Bridge Project 4,275 9, ,000 55,000 55,000 - Thresher Commuter Parking Lot Surfacing and Striping 2,240 69, City-wide Bridge Renovations - 18, Sidewalk on Dreyer Ave. from Central Ave. to Bald Hill Road 17, City-wide Pavement Paint Striping 27, Asphalt Overlay and Chip and Seal - East North Street, Hunters Ford and Wengler Roads 79, Total Completed Projects 328, ,016 2,053,000 1,193,000 1,191,720 - Total Expenditures 643, ,004 2,572,700 1,467,700 1,461, , of 56

26 Street and Road Fund Original Amended Estimated Notes: FYE The Traffic Signal at W. 5th and Workman Roads project is being partially funded by the City using residual West Fifth TIF funds. FYE Salt, Cinders and Calcium Chloride expenses were higher due to an inventory of street salt being purchased due to favorable pricing. FYE Allen Road Bridge Repair and Allenton Bridge Renovation has been recorded in the Capital Improvements Fund for past fiscal years. In FYE 2015 this Capital Improvement was recorded in the Road and Bridge Fund. Fund transfers from the Capital Improvement Fund were made to the Road and Bridge Fund to cover this expenditure. 20 of 56

27 Parks & Recreation Improvement Storm Water Control Original Amended Estimated Beginning Fund Balance 2,981,166 2,752,013 2,463,543 2,463,543 2,463,543 1,961,974 REVENUES Storm Water Control/Park Improvement Tax 1,300,313 1,372,692 1,400,000 1,383,500 1,383,300 1,400,000 Grants - Fed/State Government 230,510 10,587-72,620 72,620 54,000 Grants - Non-Fed/State Government , ,000 Account Interest 13,943 14,880 15,000 15,000 25,290 26,300 Eureka Days Receipts 24,057 16,046 20,000 20,000 7,900 15,000 Community Events 7, Contractual - Preferred Catering 96 1, Contractual - Sports Association Fees 31,250 34,375 39,375 39,375 30,000 30,000 Contractual - Miscellaneous 1,156 2,635 2,783 2, Course Fees - Aquatics 8,003 6,859 7,077 7,077 8,550 8,000 Course Fees - Athletics 54,987 37,958 40,425 40,425 23,420 23,000 Course Fees - Camps 56,985 71,177 73,500 73,500 91,355 90,000 Course Fees - Fitness 37,657 23,949 25,200 25,200 16,623 16,000 Course Fees - General Recreation 11,370 17,380 18,956 18,956 29,630 30,000 Course Fees - Senior Programs 10,921 8,539 9,030 9,030 7,512 7,500 Daily Fees - Youth 15,662 19,959 19,950 19,950 18,740 19,000 Daily Fees - Adult 17,646 19,344 20,021 20,021 17,241 18,000 Daily Fees - Senior 2,403 2,605 2,625 2,625 2,511 2,500 Daily Fees - Tot Care Daily Fees - Miscellaneous Membership Fees - Adult 54,380 57,940 60,900 60,900 68,147 63,000 Membership Fees - Family 417, , , , , ,000 Membership Fees - Senior 76,845 76,460 77,000 77,000 83,328 80,000 Point of Sale - Concessions 4,319 10,990 10,093 10,093 11,000 10,000 Point of Sale - Merchandise 2,777 1,820 1,500 1,500 1,500 1,500 Point of Sale - Miscellaneous 1, Rental - Athletic Field 2,678 1,575 1,500 1,500 2,400 2,000 Rental - Community Center 10,155 4,650 10,000 10,000 5,455 10,000 Rental - Lions Concession Stand Rental - Park Pavilion Fees 7,247 7,875 7,000 7,000 7,450 7,000 Rental - Spur Concession Stand Rental - The Timbers 37,688 34,479 34,000 34,000 42,650 40,000 Rental - Miscellaneous Amusement Ticket Sale Program 10,349 15, , Park Donations 1, Gift Certificates 1,304 4, , Sales Tax Collected - 1,082 1,000 1,000 1,235 1,000 Miscellaneous - Other Timbers Revenue Sales of Surplus Property - 1, Reimbursement - Insurance Claims , ,618 - Miscellaneous 3, , ,700 28,000 27,381 3,000 Total Storm Water Control/Parks Revenues 2,456,692 2,436,919 3,023,010 2,546,430 2,572,933 3,199,000 TRANSFERS IN: Transfer In - COPS Transfer In - COPS , Total Transfers In 2, Total Revenues and Transfers In 2,459,216 2,436,919 3,023,010 2,546,430 2,572,933 3,199, of 56

28 Parks & Recreation Improvement Storm Water Control Original Amended Estimated EXPENDITURES Administration 1,131,996 1,216,324 1,288,300 1,288,300 1,222,438 1,369,310 The Timbers Recreation Center 309, , , , , ,900 Community Center 28, ,225 36, , ,644 29,250 Parks 102, , , , , ,400 Capital Expenditures 461, ,633 1,003, , ,974 1,674,132 Total Expenditures 2,034,471 2,060,926 2,890,177 2,597,051 2,340,271 3,609,992 TRANSFERS OUT: Transfer to Special Sales Tax Fund Transfer to General Fund PW Labor 54,500 66,500 70, , , ,500 Transfer to Debt Service Fund - COPS Issue , ,130 99,864 99,864 99, ,790 Transfer to Debt Service Fund - COPS Issue , , , , , ,670 Total Transfers Out 653, , , , , ,960 Total Expenditures and Transfers Out 2,688,369 2,725,389 3,560,743 3,335,617 3,074,502 4,353,952 Ending Fund Balance 2,752,013 2,463,543 1,925,810 1,674,356 1,961, ,022 Notes: FYE Miscellaneous revenue includes an insurance reimbursement of $146,447 & FEMA reimbursement of $10,586 for Flood 2015 damages. FYE Historically, Park Revenues & Expenditures were recorded in the General Fund. All Park revenues and expenditures are being recorded in the Storm Water/Park Fund as advised by the City Auditor. 22 of 56

29 Parks & Recreation Improvement Original Amended Estimated Storm Water Control Administrative Department EXPENDITURES: Payroll Related Expenditures Regular Salaries 264, , , , , ,000 Overtime 2,934 3,758 4,500 4,500 4,100 4,500 Part-time 285, , , , , ,000 FICA 41,589 42,710 47,700 47,700 48,300 55,070 Worker's Compensation 11,890 14,000 16,000 16,000 23,438 28,000 Unemployment Tax 1,713 3,273 4,400 4,400 4,200 5,000 Employee Group Insurance 113, , , , , ,000 LAGERS Pension 37,701 45,883 40,500 40,500 30,600 47,340 Uniform Service 2,694 2,886 5,000 5,000 3,000 5,000 Expense Allowance: Park Board and Trail Committee 3,350 3,900 6,600 6,600 4,200 6,000 Employee Physicals and Drug Testing 3,079 2,085 5,000 5,000 4,000 5,000 Operating Expenditures Membership 4,559 1,682 2,000 2,000 2,000 2,000 July 4th Event 34,850 26,440 20,000 20,000 20,000 20,000 Eureka Days 45,333 59,402 60,000 60,000 60,000 60,000 BBQ Bash ,000 17,000 15,000 17,000 Special Community Events, Concerts & Contributions 27,976 44,822 45,000 45,000 45,000 45,000 Park Programs 48,768 41,468 70,000 70,000 70,000 70,000 Park Program Instructor Fees 87,825 68,529 90,000 90,000 59,200 75,000 Ticket Sale Consignment Program 9,399 16, , Conference Fees and Training 2,778 3,964 6,000 6,000 4,000 5,000 Advertising/Marketing 20,831 19,048 22,000 22,000 8,500 8,500 Office Supplies, Equipment and Postage 6,820 6,397 7,000 7,000 7,000 7,000 Department Supplies 3, ,000 1,000 2,000 2,000 Department Equipment 600 1,151 1,000 1,000 1,000 1,000 Equipment and Storage Rental 1, ,000 1, Service Agreements and Warranties 1,834 1,468 1,500 1,500 1,500 1,500 General Maintenance , Tree Removal 2,270 2,720 3,500 3,500 3,500 3,500 Utilities - Internet and Cable TV Vehicle and Equipment Maintenance 6,455 10,841 8,000 8,000 6,000 6,000 Vehicle and Equipment Fuel 9,115 5,858 10,000 10,000 6,000 7,000 Mileage Reimbursement Miscellaneous ,000 1,000 1,000 1,000 Sales Tax - Remit to State of Missouri - 1,061 1,000 1,000 1,500 1,500 ACTIVENet Credit Card Fees 15,665 16,072 16,000 16,000 16,000 15,000 ACTIVENet & Rec Desk Transaction Fees 17,051 16,555 16,000 16,000 15,000 15,000 Refunds - Community Center and Parks Miscellaneous Refunds Department Insurance 14, Subtotal Administration Operating Expenses 1,131,996 1,216,324 1,288,300 1,288,300 1,222,438 1,369,310 Notes: FYE Salary accounts assuming a 2% increase. FYE Parks operating expenses associated with The Timbers and the Community Center are being recorded in this fund. 23 of 56

30 Parks & Recreation Improvement Original Amended Estimated Storm Water Control The Timbers Recreation Center EXPENDITURES: Pool Management & Lifeguard Service , ,000 Pool Supplies and Maintenance 143, , , ,000 10,000 10,000 POS - Concessions 2,636 4,711 2,750 2,750 6,000 6,000 POS - Merchandise 1,081 1,255 1,000 1,000 1,200 1,200 POS - Miscellaneous Office Supplies, Equipment and Postage Department Insurance 23,252 29,773 32,750 32,750 31,900 32,000 Department Supplies 21,899 27,968 26,000 26,000 27,000 27,000 Department Equipment 730 1,386 12,000 12,000 12,000 15,000 Service Agreements and Warranties 3,037 2,067 5,000 5,000 5,000 5,000 General Maintenance 24,110 46,405 50,000 50,000 50,000 50,000 Signs Utilities - Electric 57,564 58,114 64,350 64,350 63,000 65,000 Utilities - Gas 11,094 8,768 13,200 13,200 8,300 8,500 Utilities - Phone 5,990 5,529 6,270 6,270 8,400 8,500 Utilities - Internet and Cable TV 4,172 5,202 6,059 6,059 5,600 6,000 Equipment Maintenance ,100 1,100 1,000 1,000 Security Deposit Refund 6,876 3,788 4,400 4,400 4,400 4,000 Miscellaneous Refunds 2,790 2,585 2,602 2,602 4,000 4,000 Total Timbers Operating Expenses 309, , , , , ,900 Notes: FYE Parks operating expenses associated with The Timbers and the Community Center are being recorded in this fund. 24 of 56

31 Parks & Recreation Improvement Original Amended Estimated Storm Water Control Community Center Department EXPENDITURES: Office Supplies and Postage Department Insurance 2,051 2,828 4,000 4,000 3,000 3,000 Department Supplies 1,068 1,000 1,500 1,500 4,000 1,500 Department Equipment - - 2,500 2,500 2,600 2,500 General Maintenance 10,486 2,279 9,000 9,000 10,700 5,000 Flood Related Expenses - 120,265-92,000 91,469 - Utilities - Electric 10,505 10,899 13,500 13,500 8,900 10,000 Utilities - Gas 1, ,000 1,000 1,300 2,500 Utilities - Phone ,000 1,000 1,125 1,200 Community Center Security Deposit Refund 2,275 3,285 3,630 3,630 1,500 3,500 Total Community Center Operating Expenses 28, ,225 36, , ,644 29,250 Notes: FYE Flood Related Expenses incurred related to the Flood of 2015; 85% of expenses were reimbursed by FEMA. It is expected that SEMA will reimburse 15% when the final review of the project is performed. FYE General Maintenance includes repair due to the Flood of Insurance and FEMA reimbursements are expected in FYE of 56

32 Parks & Recreation Improvement Original Amended Estimated Storm Water Control Parks Department EXPENDITURES: Field Maintenance 50,087 26,942 75,000 75,000 48,200 75,000 Pond Maintenance 2,046 3,555 4,000 4,000 3,800 4,000 Special Contracts - 5,950 6,200 6,200 6,200 6,200 Department Insurance 10,134 17,833 19,616 19,616 17,200 18,000 Department Supplies 2,706 3,855 3,000 3,000 4,000 4,000 Department Equipment - - 3,200 3,200 3,200 3,200 General Maintenance 23,119 18,980 25,000 25,000 32,000 25,000 Flood Related Expenses - 122,147-75,000 72,515 - Signs - 1, Utilities - Electric 14,493 19,142 22,000 22,000 14,600 17,000 Equipment Maintenance Total Parks Operating Expenses 102, , , , , ,400 Notes: FYE Flood Related Expenses incurred related to the Flood of 2017; 85% of expenses were reimbursed by FEMA. It is expected that SEMA will reimburse 15% when the final review of the project is performed. FYE General Maintenance includes repair due to the Flood of Insurance and FEMA reimbursements are expected in FYE FYE General Maintenance includes emergency repairs made to the tennis courts. Pond Maintenance charges are for the Hilltop and Coffey Park lakes. 26 of 56

33 Parks & Recreation Improvement Original Amended Estimated Storm Water Control Capital Project Department EXPENDITURES: PARKS CAPITAL IMPROVEMENTS Parks Capital Projects Arts Program Support - Scarecrow Festival Support 10,000-5,000 5,000 5,000 5,000 Dog Park ,000-30,000 Trail Connections per Master Plan Implementation Phase I ,000 20,000 16, ,000 Trail Connections per Master Plan Implementation Phase II ,000 Playground Adjacent to Pavilion - Coffey Park ,000 50,000 9,200 50,000 City-wide Park Sign Refurbishments - - 5,000 5,000 5,000 5,000 HVAC Replacement - Community Center - - 4,000 4,000 4,000 4,000 Sport Court Surfacing for Lions Park Tennis Court (Includes Repair to Nets, Poles and Fencing) ,000 Sport Court Surfacing for Drewel Park Basketball Court (Includes 45,000 Fencing) Utility Vehicle ,000 Detention Pond Rehabilitation - The Timbers ,000 20,000-20,000 Community Garden ,000 5,000 17,500 Poured in Place Material under Swings - Berry Park ,000 15,000-15,000 Shade Structures for Pool ,000 Sand Volleyball Improvements (Includes Sand and Bumper) ,000 Exhaust System for Spur Concession Stand ,132 Disk Golf Course Refurbishment ,000 Adult/Child Swing for Drewel Park ,500 Subtotal Parks Capital Projects 10, , ,000 44,200 1,674,132 Completed Parks Capital Projects Shelving for Walk-in Cooler - Community Center Shelving for Back Storage Area - Community Center - - 1,000 1,000 1,000 - Fitness Equipment (Matrix Cardio Stair Climber) - The Timbers - - 5,500 5,500 10,000 - The Timbers Meeting Room Audio Enhancements - - 4,000 4,000 4,000 - Replacement of Fitness Equipment Cables - - 7,000 7, Repainting of Lower Pool , , ,000 - Asphalt Replacement - Lions Park , , ,000 - Asphalt Replacement - Spur Area ,000 20,000 7,400 - Concrete Slab and Pathway Widening - Hilltop Park Community Center Roof Replacement ,000 30,000 73,500 - Removal of Trees - Kircher Park ,000 10,000 10,000 - Ceiling Tile Panels for Community Center - - 5,000 5, Security Camera Upgrade ,486 7,486 - The Timbers Meeting Room Lighting ,975 5,975 - Rec Desk Software ,700 5,700 - Community Center Window Replacement ,750 8,750 - Community Center Asphalt Overlay ,150 7,150 - Air Conditioning Unit - Lions Concession Stand ,600 4,600 - Miscellaneous Equipment ,563 2,563 - Frisco Park Restroom Replace Foot Bridge in Lions Park by Field #4-6, Coffey Park Pavilion 123,390 4, of 56