1. FY 2016 - 17 Revenue Analysis and Draft Revenue Budget February 23, 2016 2/23/2016 1

2. 2 Con’t FY 2016-17 BUDGET CALENDAR DATE ACTIVITYCOORDINATOR Feb 23, 2016 Joint Budget workshop with School BoardCity Manager/Dir. of Fin. City Revenue Budget Overall Review Feb 25, 2016*1st Budget Work Session6:30 pmCity Manager/Dir. of Fin. Mar 17, 2016*2nd Budget Work Session6:00 pmCity Manager/Dir. of Fin. Mar 18, 2016 Proposed 2016-17 School Budget Submitted by Superintendent of SchoolsCity Manager Mar 21, 2016*3rd Budget Work Session6:00 pmCity Manager/Dir. of Fin. Mar 22, 2016Council to approved for Public HearingCity Manager/Dir. of Fin. Mar 24, 2016Submit 2017 Tax Levy Public Hearing AdCity Manager/Dir. of Fin Submit 2016-17 Budget Public Hearing AdCity Manager/Dir. of Fin Mar 29, 2016 Advertise 2016-17 Budget in PaperCity Manager/Dir. of Fin. Apr 5, 2016 Advertise 2016-17 Budget in PaperCity Manager/Dir. of Fin. Apr 12, 2016First reading of 2015 tax rate ordinanceCity Manager/Dir. of Fin. 2015 Tax Levy for Public Hearing Public Hearing on 2016-17 City Budget Apr 19, 2016* Joint Budget workshop with School BoardCity Manager/Dir. of Fin. Apr 26, 2016Adoption of 2016-17 School Budget (1)City Council Adoption of 2016-17 City BudgetCity Council Second reading of 2013 tax rate ordinanceCity Council Adoption of tax rate ordinance City Council May 2, 2016 Start process for mailing taxesTreasurer May 13, 2016 Mail TaxesTreasurer New meeting dates - budget work sessions only: Feb 25, 2016 is a Thursday night meeting Mar 17, 2016 is a Thursday night meeting Mar 21, 2016 is a Monday night meeting Apr 19, 2016 is a Tuesday night meeting Note: (1) Required by May 16 th.

3. 2/23/20163 Con’t DATE ACTIVITY COORDINATOR

4. 2/23/20164 Analysis of Revenues FY 2016 Budget vs. FY 2017 Budget Budget FY 15 - 16 FY 16 - 17 Difference Revenues - Reoccurring $ 47,101,200 $ 48,226,641 $ (1,125,441) Use of Surplus 1,316,000 Total Revenue Budget $ 48,417,200 $ 48,226,641 $ 190,559

5. 2/23/20165 Summary of Major Revenue Categories ACTUAL ORIG BUDPROJECTIONDRAFT BUD INCR./DECR. FY 2016 VS. FY 2017 CATERGORY AS % OF TOTAL BUDGET 20152016 2017 REAL ESTATE TAX $ 14,171,207 $ 6,479,990 $ 15,164,000 $ - $ 14,564,000-4%30% PUBLIC SERVICE CORPORATE TAX 4,028,524 4,156,817 4,026,000 - 4,131,1003%9% PERSONAL PROPERTY TAX 3,760,576 3,847,058 4,275,000 75,000 4,075,000-5%8% MACHINERY AND TOOLS TAX 5,636,474 3,227,576 6,081,100 - 8,037,64132%17% PENALTY AND INTEREST 414,060 321,073 300,000 325,0008%1% OTHER TAXES 5,979,916 2,844,217 5,892,100 5,869,100 5,892,1000%12% PERMITS AND LICENSES 296,088 222,042 146,500 191,50031%0% USE OF MONEY 59,253 41,086 50,000 47,000 50,0000% CHARGES FOR SERVICES 573,977 314,724 674,300 538,200 568,200-16%1% OTHER GOVERNMENTS 1,545,064 672,143 1,651,000 1,701,800 1,651,0000%3% MISCELLANEOUS (135,276) 263,791 - - -0% LOCAL REVENUES 1,296,255 918 1,261,000 1,261,100 1,261,0000%3% STATE REVENUES 6,617,181 1,552,695 6,441,100 6,316,500 6,441,1000%13% FEDERAL REVENUES 172,882 99,903 254,500 318,600 154,500-39%0% TRANSFERS 884,500 - 884,600 1,663,500 884,5000%2% USE OF FUND BALANCE 1,316,000 --100%0% TOTAL $ 45,300,682 $ 24,044,033 $ 48,417,200 $ 18,237,300 $ 48,226,6410%100%

6. 2/23/20166 Detail of Other Revenue Categories ACTUAL ORIG BUDPROJECTIONDEPT ENTRY INCR./DEC R. FY 2016 VS. FY 2017 CATERGORY AS % OF TOTAL BUDGET 20152016 2017 LOCAL SALES TAX $ 1,960,808 $ 1,170,157 $ 2,000,000 $ 1,917,000 $ 2,000,0000%34% CONSUMPTION TAX-ELECTRIC 162,035 129,625 170,000 - 0%3% UTILITY TAX-ELECTRIC 279,667 206,016 300,000 1,700,000 300,0000%5% CONSUMPTION TAX-GAS 9,592 2,335 10,000 - 0% UTILITY TAX-GAS 75,843 44,380 80,000 - 0%1% UTILITY TAX-WATER 313,406 - 290,000 - 0%5% COMMUNICATIONS TAX 840,974 478,607 740,000 - 0%13% BUSINESS LICENSE-CONTRACTOR 1,761,138 431,623 1,700,000 1,650,000 1,700,0000%29% BUSINESS LICENSE REFUNDS (789) (4,449) - - -0% FRANCHISE FEE-WAVERLY GAS 4,160 - 2,100 0% VEHICLE LICENSE 337,814 248,353 360,000 0%6% BUS LICENSE SUPP/ABATEMENTS 117,986 813 - - -0% RECORDATION TAXES 125,398 136,756 120,000 0%2% BANK STOCK TAX (8,116) - 120,000 0%2% OTHER TAXES $ 5,979,916 $ 2,844,217 $ 5,892,100 $ 5,869,100 $ 5,892,1000%100%

7. 2/23/20167 Detail of State Revenue Categories ACTUAL ORIG BUDREVISED BUDPROJECTIONDEPT ENTRY INCR./DEC R. FY 2016 VS. FY 2017 CATERGORY AS % OF TOTAL BUDGET 20152016 2017 ABC PROFITS $ 810 $ - MOTOR VEH/ROLLING STOCK TAX 27,000 26,959 - - - - 0% MOBILE HOMES TITLING TAX 6,179 360 20,000 0% TAX ON DEEDS/GRANTORS TAX 18,408 35,527 1,267,000 3,000 0% DMV RENTAL TAX 6,704 4,559 - - - - 0% DMV SELECT REVENUE 22,934 8,691 10,000 0% HB 599 POLICE FUNDING 1,229,906 633,500 3,000 1,267,000 0%20% STATE REIMBURSE-COMM ATTY 398,020 239,419 406,400 397,200 406,400 0%6% STATE REIMBURSE-SHERIFF 321,165 191,367 322,200 324,400 322,200 0%5% STATE REIMBURSE-COMM OF REV 103,208 61,351 103,300 101,500 103,300 0%2% STATE REIMBURSE-TREASURER 102,269 62,165 100,800 101,700 100,800 0%2% STATE REIMBURSE-REGISTRAR 34,021 - 34,200 35,200 34,200 0%1% STATE REIMBURSE-CLK OF CIR CT 222,850 134,733 227,400 226,200 227,400 0%4% STATE WIRELESS FUNDS GRANT 53,483 31,670 45,300 0%1% Con’t

8. 2/23/20168 Detail of State Revenue Categories STREET & HIGHWAY MAINTENANCE 3,790,219 - 3,600,000 3,483,400 3,600,000 0%56% STATE-FIRE GRANT PROGRAM 10,727 - 64,000 0%1% STATE GRANT-VICTIM WITNESS 113,984 - 114,000 0%2% STATE GRANT-VJCCCA COMM 101,984 78,888 105,000 105,100 105,000 0%2% STATE GRANT-DCJS GRANTS (6,004) - - - - - 0% STATE GRANT-FOUR FOR LIFE FNDS 18,271 - 18,500 0% STATE GRANT-ARTS & HUMANITIES 5,000 - - - - 0% STATE GRANT-POLICE 12,449 3,886 - - - - 0% STATE GRANT DMV-SHERIFF - 277 - - - - 0% STATE GRANT-ANIMAL PLATE $ 283 152 - - - - 0% STATE FUNDS - JURY DUTY FEES 8,520 9,180 - - - - 0% CA DRUG & SEIZURE 4,665 9,507 - - - - 0% POLICE DCJS DRUG & SEIZURE 10,127 14,193 - - - - 0% SHERIFF DRUG & SEIZURE - 1,310 - - - - 0% STATE REVENUES $ 6,617,181 $ 1,552,695 $ 6,441,100 $ 6,316,500 $ 6,441,100100% Con’t

9. 2/23/20169 Debt Service and Capital Projects Requested Con’t Expenditures: Debt Service $ 3,975,000 $ 4,255,000 ITServers, PC and Other Equipment 50,000 Furniture 20,000 AssessorFurniture 500 Human ResourcesWage and Salary Study 40,000 Clerk of CourtsFurniture 1,300 Circuit Court Clerk 5,000 Sheriff - CourtroomVehicles (4) $33,500 each 100,500 Furniture 41,000 Sheriff - 295Furniture 3,000 Communication Equipment 8,000 PoliceAdminVehicles (2) $23,000 each PatrolVehicles (4) $35,000 each 140,000 FireTruck 160,000 Machinery and Equipment (Fire Hose) 4,000 Communication Equipment 8,500 Machinery and Equipment 22,000 Vehicles 30,000

10. 2/23/201610 Debt Service and Capital Projects Requested Public WorksPavement Repair 350,000 Street Lighting Improvements 20,000 Dump Truck 130,000 Gateway Project 600,000 East Broadway Bridge 600,000 Hummel Ross Traffic Signal 334,000 RecreationMathis Field 56,000 Vehicles (2) Arlington Park Restroom 18,000 Arlington Park Shelter 15,000 Atwater Park Shelter 20,000 SERVICE TRUCK 42,000 REPAVE CENTER PARKING LOT 35,000 RESURFACE POOL DECK 32,000 SECURITY CAMERAS At CENTER 20,000 Con’t

11. 2/23/201611 Debt Service and Capital Projects Requested Con’ t FIELD MAINTENANCE UTILITY VEHICLE 15,000 RENOVATE STORAGE AT MATHIS PARK 16,000 REPLAE SIGNAGE AT VARIOUS PARKS 7,000 REPLACE EQUIPMENT IN PARKS 12,000 REPLACE 15 PASSENGER VAN 55,000 TreasurerDual Monitors (3) 2400 Scanners (4) 4,000 Credit Card Machines (3) 3,000 Cash Drawers (4) 800

12. 2/23/201612 Debt Service and Capital Projects Requested Con’t Replace Plexglass (4) 2,000 Chairs/Stools (3) 600 Remodel Cashier Stations 11,400 OtherD/T Partnership Funding 70,000 Chapter 18 Violations 25,000 Riverwalk Project 125,000 Neighborhood ServicesCodeDemolition Bldgs 50,000 Total of Capital Projects Requested $ 2,868,500 $ 1,403,300 Total Expenditures $ 6,843,500 $ 5,658,300

13. 2/23/201613 Next Meeting - Budget Workshop February 25, 2016

14. 2/23/201614 Questions?