FY 2016 Administrative Departments Budget Presentations February 2, 2015

Major Revenue Sources

Information Technology Funding

Liability Insurance Covers General Fund portion of insurance costs 2013 ACTUAL 2014 ACTUAL 2015 BUDGET 2016 REQUEST TORT LIABILITY INSURANCE REVENUES: TORT LIABILITY 381,647.55 $ 384,733.75 350,000.00 EXPENDITURES: INSURANCE-TORT LIABILITY 370,079.00 321,800.42 TOTAL REVENUES OVER (UNDER) 11,568.55 62,933.33 - EXPENDITURES Covers General Fund portion of insurance costs Property Automobile Law Enforcement Liability Public Official Wrongful Acts General Liability Excess Liability Umbrella

Allocating General Administrative Costs Allocation is based upon revenue - approved by auditor. Allocation includes Mayor and Manager, City Council, Legal, City Clerk, General Administration, Human Resources, E.E.O. FY16 allocation – 41% to General Fund, 10% to RUT, 17% to Water, 26% to Sewer, 6% to Sanitation

City Clerk’s Office EXPENDITURES: 2013 ACTUAL 2014 ACTUAL 2015 BUDGET 2016 REQUEST TOTAL: PERSONNEL SERVICES 76,510.50 $ 84,303.45 90,000.00 101,370.00 TOTAL: CONTRACTUAL SUPPLIES & SVCS 34,457.03 31,027.99 41,800.00 61,700.00 TOTAL: COMMODITIES 1,574.57 1,640.41 2,000.00 EXPENDITURE TOTALS: 112,542.10 116,971.85 133,800.00 165,070.00 Personnel increased due to reallocation of part of one person ‘s salary to general fund from parking fund. Contractual increase budgeted for New World Payroll, ACS Financial, OpenGov, and iCompass softwares.

Legal Services

City Council

Mayor and Manager

Human Resources $4,000 in legal service for labor attorney if necessary

Human Rights

Misc

Misc

Misc

FY 2016 Employee Benefits Budget and Levy Presentations February 2, 2015

Fire and Police Retirement Employee Rate: 9.40% Employer Rate: 27.77%* *Effective July 1, 2015, to June 30, 2016

Police and Fire Retirement

FICA and IPERS Employer contribution 8.93% Employee Share 5.95%

Health Insurance, Work Comp, other

Historical Health Insurance Costs

Historical Health Insurance Costs

Work Comp

Unemployment Insurance

FY 2015 Debt Service Budget and Levy Presentations February 3, 2014

Debt Service

Debt Service Levy Plan

FY 2016 Tax Levy Presentation February 2, 2015

Tax Levy History FY 2016 overall $.52 increase $.49 increase in EMA to fund 911 center -$.07 debt service rate Maintains strong fund balances

Projected Tax Levy Options Changes from proposed levy are to employee benefits levy and more specifically health insurance costs.