Finance Department Christopher M. Quinn, MACC, CPA, CFE, CGFO, CGMA Finance Director Lina Williams Budget & Financial Analyst

Budget Preparation Timeline January  First Quarter Review February  Financial Audit March  Presentation of Annual Progress Report and Citizen Survey Results  Revise 10 Year Infrastructure Plan April  Presentation of the Year to Date Budget  Second Quarter Review  Budget Input Begins for Departments May  Annual Update of the Strategic Action Plan  Fund Accounting Presentation  Long Term Financial Planning Presentation June  Revenue Source Presentation  Property Tax Presentation

Budget Preparation Timeline July  General Fund Budget Workshop  Adopt Proposed Maximum Millage Rate  Proprietary Funds Budget Workshop  Third Quarter Review August  Special Revenue & Capital Fund Budget Workshop  Final Proposed Budget Presentation September  Public Hearing to Tentatively Adopt Millage Rate & Budget  Public Hearing to Adopt Final Millage Rate & Budget

Special Revenue Funds  CDBG Grant Fund  Police Education Fund  Police Automation Fund  Disaster Reserve Fund  Special Events Fund  NSP & NSP 3 Funds  OKR Special Assessment Fund  BAC Fund

CDBG Grant Fund

Police Education Fund FY 2015 request will cover the cost of tuition and lodging for advanced and specialized training which includes Strategies in Sex Assault Investigation, Advanced Crime Scene Response and Investigation, Advanced Narcotics Identification and Detection, Tactical Narcotics Technician training, Specialized Criminal Intelligence, Crime Prevention, Firearms, Defensive Tactics and more.

Police Automation Fund 2014 Expenditures: Lapel cameras for officers ($76,500) *2015 Changes: Flagler County is now retaining revenue for use towards the county-wide emergency communication system

Disaster Reserve Fund Disaster Reserve Fund Balance Policy The Disaster Reserve can be used to address unanticipated expenditures arising out of a hurricane, tornado, other major weather related events, and/or other massive infrastructure failures or other disasters, whether man-made or caused by nature, using emergency procedures as provided for in the City's Purchasing Policy.

Special Events Fund

Special Events Fund FY 2015 Community Events  Hall of Terror  Christmas Tree Recycling  Cause for Paws  Birds of a Feather  Senior Games Heroes Memorial Park  July 4 th Ceremony  9/11 Fallen Heroes Memorial  Memorial Day Ceremony Central Park in Town Center  Tree Lighting in Central Park  Holiday Parade & Event  Arbor Day Event  International Festival  Food Trucks Grant Funded:  Waterway Cleanup  Fireworks in the Park Children’s Events:  C.H.I.R.P.  Eggstravaganza  Boo Bash  Teen Egg Hunt Races:  Pink Army 5k  Feet to Feast  Waterfront Run  Arbor Day 5k  Autumn Trails Run This list does not include all 2015 events

NSP 1 Grant Fund

NSP 3 Grant Fund

OKR Special Assessment Fund

OKR Special Assessment Fund Capital Improvement Plan

BAC Fund

Internal Services Funds  Health Insurance Fund  Fleet Fund

Health Insurance Fund

Fleet Fund

Fleet Maintenance Operating Expenditures

Fleet Fund Capital Expenditures FY 2015

Fleet Fund Capital Improvement Plan

Capital Improvement Program  Utility Capital Improvement Fund  Stormwater Fund  Streets Improvement Fund  Recreation Impact Fee Fund  Fire Impact Fee Fund  Transportation Impact Fee Fund  Development Special Projects Fund  SR100 CRA Fund  Capital Projects Fund

Utility Capital Improvements Fund *Items in blue at least partially funded by grant

Utility Capital Improvements Fund *Items in blue at least partially funded by grant

Stormwater Fund

Stormwater Fund Capital Improvement Program

Streets Improvement Fund *Items in blue funded by grants

Streets Improvement Fund *Items in blue at least partially funded by grants

Recreation Impact Fee Fund *Items in blue at least partially funded by grants

Fire Impact Fee Fund

Transportation Impact Fee Fund

Development Special Projects Fund

SR100 CRA Fund

Capital Projects Fund *Items in blue at least partially funded by grants

Tentative Budget Schedule August 26 th - Final Proposed Budget Presentation September 9 th - (5:05pm) Public Hearing to tentatively adopt millage rate and budget 23 rd – (5:05pm) Final Public Hearing to adopt final millage and budget Please Note Date Changes