Office of the City Administrator

 Initial Hearing, 6:30 P.M. December 9, 2014  Continuation Hearing 5:30 P.M. December 23, 2014 (if continued by Council tonight).  Adoption, December 23, 2014

 Focus on those funds related to property tax levies.  Historical information on tax rates.  Revenues and Expense Summaries  Public Comment or Questions.

 Certified Levy 2014 $5,119,357  Certified Preliminary Levy 2015 $5,380,444  The proposed increase from is $261,087, or increase of 5.1%.

General Fund REVENUE COMPARISONS REVENUE COMPARISONSAUDIT 2013BUDGET 2014 PROPOSED BUDGET 2015DIFFERENCE $ DIFFERENCE % Taxes$3,901, %$3,855, %$4,364, %$508, % -Current Ad Valorem3,293, %3,270, %3,711, %$441, % -Franchise Tax607, %585, %652, %$67, % -Special Levies880.00%0 0 $0.00#DIV/0! -Lodging Tax00.00%0 0 $0.00#DIV/0! Licenses & Permits$351, %$302, %$300, %-$2, % Intergovernmental Revenues$2,819, %$2,984, %$3,064, %$79, % -Federal Grants00.00%0 0 $0.00#DIV/0! -State2,744, %2,908, %2,988, %$79, % -Other Govt. Units75, %75, %75, %$ % Charges For Service$1,251, %$1,309, %$1,832, %523, % Fines & Forfeits$121, %$121, %$110, %(10,150.00)-8.38% Misc. Revenues $388, % $232, % $244, % 12, % Sub-Total REVENUES$8,834, %$8,805, %$9,917, %1,111, % Other Financing Sources$1,716, %$1,604, %$1,220, %(383,604.00)-23.91% TOTAL REVENUES$10,551,494.00$10,410,100.00$11,138,427.00$728, %

2015 Marshall Property Tax Levy

Fund DescriptionProperty Tax Levy Funding ($) General Fund$3,707,821 Library$554,034 Economic Development$119,677 Debt Service$933,198 Debt Service (Abatement)$65,714 Subtotal$5,380,444

General Fund Library Debit Service (1) Economic Development (2) 69¢ 19¢ 10¢ 2¢ 14¢ - General Government – (Senior Center, Transit, Data Processing, Municipal Building, Community Development, Administration, Finance/Clerk, Assessing, Legal, Cable, Mayor/Council, Motor Pool, Duplication, Safety, Human Rights) 21¢ - Public Safety – (Police, Fire, Emergency Management, Animal Control, Chemical Assessment Team, Ambulance Bldg.) 22¢ - Public Works – (Engineering, Street, Airport, Street Lighting, Building Inspection, Public Way Maintenance) 10¢ - Culture & Recreation – (Parks, Recreation, Community Education, Aquatic Center, Band, Ice Arena, Youth Development, Community Services Administration/General) 69¢ 02¢ - Other– (Transfer to Capital Equipment Fund)

General Fund EXPENDITURE COMPARISONS DepartmentsBudget 2014 Proposed Budget 2015 Difference $Difference % Mayor & Council$193, %$174, %($18,974)-9.82% Human Rights Comm.$40.00%2 ($2)-50.00% Cable Comm.$133, %123, %($10,223)-7.64% City Administration$337, %356, %$18, % Finance/Clerk/Treas.$388, %404, %$16, % City Assessing$294, %302, %$7, % Legal$114, %116, %$2, % Community Dev.$138, %159, %$21, % Municipal Building$256, %268, %$11, % Safety Comm.$14, %14, %($207)-1.41% Data Processing$128, %227, %$99, % Duplication$18, %16, %($1,514)-8.39% Motor Pool$4, %3, %($1,221)-25.58% Transit Service$28, %14, %($13,600)-48.57% Adult Community Center$153, %157, %$4, % TOTAL GENERAL GOVT.$2,204, %$2,340, %$136, % Police2,619, %2,658, %$38, % Ambulance - Bldg.00.00%0 $0#DIV/0! Chemical Assessment Team57, %61, %$4, % Emergency Mgmt Serv9, %10, %$ % Fire630, %561, %($68,625)-10.88% Animal Control22, %22, %($362)-1.58% TOTAL PUBLIC SAFETY$3,339, %$3,314, %($24,834)-0.74%

General Fund EXPENDITURE COMPARISONS DepartmentsBudget 2014 Proposed Budget 2015 Difference $Difference % Engineering730, %793, %$62, % Bldg Inspection & Zoning324, %396, %$72, % Streets & Alleys1,373, %1,437, %$64, % Airport485, %521, %$35, % Public Way Maintenance123, %94, %($28,715)-23.27% Street Lighting210, %281, %$71, % TOTAL PUBLIC WORKS$3,247, %$3,525, %$277, % Aquatic Center & Skate Park224, %233, %$8, % Park Maintenance581, %550, %($31,371)-5.39% Municipal Band10, %14, %$4, % Library15, %00.00%($15,197) % Ice Arena35, %50, %$14, % Comm Serv Admin332, %341, %$8, % Youth Development38, %38, %$360.09% Community Services Gen17, %16, %($1,196)-6.73% Community Education167, %179, %$12, % Recreation173, %197, %$24, % TOTAL COMMUNITY SERVICES$1,596, %$1,621, %$24, % Capital Equipment$00.00%$339, %$339,085#DIV/0! Insurance Contingency$25, %$ %($25,000) % TOTAL EXPENDITURES$10,412,939100%$11,140,926100%$727, %

GENERAL FUND Expenditure Breakdown By Type 2014 vs 2015 Budget Proposed 14 to 15 Type of Expenditure Difference A.Personnel Services$6,597,854(63.36%)$6,953,494(62.41%)$355,640(5.39%) B.Supplies and Other Services/Charges (O&M)3,435,803(33.%)3,848,347(34.54%)$412,544(12.01%) C.Capital Outlay0(.%)0 $0#DIV/0! D.Debt Service/Transfers379,282(3.64%)339,085(3.04%)-$40,197-(10.6%) Total all Types$10,412, %$11,140, %$727,987(6.99%)

City of Marshall 2015 Budget & Levy Public Hearing Tuesday, December 9, :30 P.M. Professional Development Room Marshall Middle School, 401 South Saratoga Street 1.Public Hearing on 2015 Budget & Levy A. Staff Presentation B. Public Comment 2.Continuation Hearing of 2015 Property Tax Levy/Budget: (if necessary) December 23, :30 P.M. Marshall Middle School, 401 South Saratoga Street 3.Adoption of 2015 Property Tax Levy/Budget: Regular City Council Meeting December 23, :30 P.M. Marshall Middle School, 401 South Saratoga Street

2014 Revenues 2015 Revenues 831, , Expenses 2015 Expenses 862,316 *905,874 * Based on original budget submitted in September. Library Board December 9 th tentative changes approved.

2014 Revenues 2015 Revenues 119, Expenses 2015 Expenses 129, ,817

2015 Revenues ($) 2015 Expenses ($) Wastewater5,114,6566,421,912 Stormwater952,6651,832,417 Liquor Store3,997,7683,885,321