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

2. 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

3. 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

4. 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

5. CDBG Grant Fund

6. 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.

7. 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

8. 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.

9. Special Events Fund

10. 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

11. NSP 1 Grant Fund

12. NSP 3 Grant Fund

13. OKR Special Assessment Fund

14. OKR Special Assessment Fund Capital Improvement Plan

15. BAC Fund

16. Internal Services Funds  Health Insurance Fund  Fleet Fund

17. Health Insurance Fund

18. Fleet Fund

19. Fleet Maintenance Operating Expenditures

20. Fleet Fund Capital Expenditures FY 2015

21. Fleet Fund Capital Improvement Plan

22. 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

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

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

25. Stormwater Fund

26. Stormwater Fund Capital Improvement Program

28. Streets Improvement Fund *Items in blue funded by grants

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

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

31. Fire Impact Fee Fund

32. Transportation Impact Fee Fund

33. Development Special Projects Fund

34. SR100 CRA Fund

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

36. 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