2014 BUDGET CITY OF FAIRWAY, KANSAS - Fairway, KS

Table of ContentsBudget Summary Page 6Budget Process Page 10General Fund Reserve Policy Page 14Goals and Objectives Page 15Budget Calendar Page 16How your taxes are calculated Page 17Historical Review Page 18General FundRevenue by Source & Line Item Page 21Expenditures by Source & Summary Page 23Department Expenditures by Line ItemAdministration Department Page 26Police Department Page 27Court Department Page 28Public Works Department Page 29Parks and Recreation Department Page 30Transfers Page 31Other FundsSeparate funds are established by the City to account for moneywhich is restricted for specific purposes. State law requiresthat municipal budgets be published and submitted by fund andcharacter.Special Highway Fund Page 33Alcohol and Drug Safety Fund Page 34Stormwater Utility Fund Page 35Debt Service Fund Page 36Special Parks and Recreation Fund Page 37Drug Tax Fund Page 38Capital Improvements Plan (CIP) Fund Page 395-year Capital Improvements Plan Page 40Debt Service Schedules Page 44Page 4 of 46

2014 Budget SummaryGeneral PointsOverall highlights of the 2014 Budget• Flat mill levy – The 2014 Budget holds the mill levy flat for the fourth consecutiveyear at 18.617 mills.• General Fund Budget – The 2014 General Fund Budget is $3,829,343 which is a 1.6%increase from the 2013 Budget.• Reserves –The City’s reserve is currently at $373,092. This plus the $99,000Contingency budgeted in the Administration Department totals 12.5% of the 2014General Fund Budget. The City’s current General Fund Reserve guideline is 10%.• Salary increases – The 2014 Budget includes a 3% merit based salary increase for allfull-time employees.• KPERS and KP&F – Includes mandatory increases in KPERS (.75%) and KP&F(2.66%) employer contribution rates. The 2014 employer contribution rates are:KPERS, 9.69% and KP&F, 19.92%. Additional employer contributions to thesupplementary deferred compensation plan for employees have not been re-instituted.• Health Insurance – Overall, health insurance costs for the City decreased by $800 thisyear. Greater increases or decreases can be seen within each department’s healthinsurance line, but the net impact to the overall budget was a decrease. This was dueto revisions in plan offerings and the addition of a High Deductible Plan option thisplan year.• Transfer to Capital Improvements – A $59,607 transfer from the General Fund to theCapital Improvement Fund is currently budgeted to be used for Priority 1 CIP Projects(see CIP below).Department HighlightsAdministration• Solid waste, yard waste and recycling collection – In the 2013 Budget, the trash andrecycling contract with Town and Country Disposal included a substantial decrease inthe residential collection rate due to a joint bid with the Cities of Roeland Park andWestwood and moving to a city-wide program. The total rate for 2012 was $181.37(including a 5% administrative fee assessed by the city on solid waste collection only)per residence. The 2013 rate was $138.96 and the 2014 rate will be $142.92, a 2.9%increase.• Debt Service – The GO Bonds payment decreased from $158,533 (2013) to $130,175(2014) due to refinancing of the bonds at the end of 2012.• Notify JOCO – Funding is included for the City to participate in the county-widenotification program. The City will use this “Reverse 9-1-1” system for emergencynotification purposes and will continue to use the current Constant Contact system forroutine emails.• Stroud’s Sales Tax Reimbursement – 2013 is the last year of the 5-year sales taxreimbursement agreement with Stroud’s. The city begins to retain the sales taxmonies received from Stroud’s in 2014.Page 6 of 46

• Salaries – The salary line has increased due to an increase in the size of the SwimTeam, additional coaching staff has been added. Other program offerings haveincreased the need for staff as well.Capital Improvements Plan Budget• There is currently $503,394 in Priority 1 projects on the Capital Improvement Plan.Priority 1 projects include:‣ Street Maintenance – Street reconstruction including curb and gutterreplacement is planned on Reinhardt, 61 st Terr, 58 th and 60 th Streets.‣ Stormsewer – Construction and upgrade of an existing stormsewer at 5901Lockton Lane.‣ Pour-in-place rubber in playground – Replacement of the wood chips aroundthe playground equipment with pour-in-place rubber which will provide asmooth play surface.‣ Replacement of in-car video system – The current system the PoliceDepartment utilizes is 10 years old and the software will no longer besupported after 2014.2014 General Fund Summary2013 Budget 2014 Budget Difference % ChangeRevenue $3,768,882.78 $3,829,343.23 $60,460.45 1.60%ExpendituresAdministration $1,314,905.17 $1,302,269.51 -$12,635.66 -0.96%Police $1,053,043.47 $1,101,640.00 $48,596.53 4.61%Court $165,227.98 $170,293.00 $5,065.02 3.07%Public Works $875,481.12 $800,203.00 -$75,278.12 -8.60%Parks and Recreation $360,225.04 $395,330.54 $35,105.50 9.75%Transfer $0.00 $59,607.17 $59,607.17 100.00%Total $3,768,882.78 $3,829,343.23 $60,460.45 1.60%Page 8 of 46

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GENERAL FUND RESERVE POLICYThe objective of the reserve policy is to provide adequate resources for cash flow and emergencyand contingency purposes, while maintaining reasonable tax rates. The objective is not to holdresources as a source of interest revenue.A. General Fund Reserve – The City will strive to maintain a minimum “base” unallocatedfund balance (reserve) of approximately 10% percent of the General Fund.The Reserve will be used for unanticipated expenditures of an emergency, nonrecurringnature. The Reserve will also be used to avoid cash flow interruptions, generate interestincome, avoid the need for short-term borrowing and assist in maintaining the City’sbond rating. Expenditure of the Reserve must be approved by the Fairway City Councilor, under an emergency circumstance, the Mayor and Finance Committee Chair.B. General Fund Contingency – The City will strive to include an annual budgetedcontingency in the General Fund (line item located in the Administration DepartmentBudget) of approximately 3% of the General Fund.The Contingency will be used for unanticipated expenditures of a more routine nature.Expenditures from the Contingency must be approved by the Fairway City Council, orunder an emergency circumstance, the Mayor and Finance Committee Chair.C. Transfer to Other Funds – Although not required, it is recommended that any remainingcash carryfoward at year end, after funding A. above and after providing for (at aminimum) the cash carryforward as set forth in the following year’s budget, betransferred to the Capital Improvements Fund, Debt Service Fund, or held in the GeneralFund if a specific need is known within the General Fund.Approved by the City Council on November 14, 2011.Page 14 of 46

2014 Budget Goals and ObjectivesThe Finance Committee establishes the following goals and objectives to guide the preparation of the 2014 Budget:The Overall Goals are as follows with recognition that expenditures must be less than or equal to revenue:• Maintain and improve where possible the quality level of services• Maintain and improve where possible public infrastructure• Continue to fund an adequate General Fund reserve between 5-10% of expenditures• Determine a minimal “must have” capital improvement expenditures and equipment replacement schedule for2014Department Budget Objectives for 2014:Administration:• Continue to budget contingency at approximately 3% of overall General Fund budget• Maintain special assistance funding to the Johnson County Utility Assistance and Minor Home RepairPrograms• Maintain current employee benefit levels• Fund needed information technology updatesPolice & Court• Maintain progressive training program for Officers. Focus areas will continue firearms, patrol tactics andsafety• Prepare replacement of current in-car digital recording system; currently a priority-one CIP for 2014, vendorswill be contacted and updated estimates will be obtained.• If personnel change occurs continue to seek out and employ the best possible candidates for the position withthe Fairway Police Department.• Replace administrative and court computers to begin a planed cycled replacement program as a capital outlayexpense.Public Works• Maintain program of salting all streets during snow events• Maintain road maintenance schedule• Achieve Department accreditation through APWA• Evaluate space needs assessment and plan future of Public Works facility• CCTV all storm sewers and put together a master replacement planParks and Recreation• Restore partial funding to the Programming line item for select special events and activities temporarilysuspended due to budget reductions in 2011 and 2012• Continue swimming pool operations with reduced hours while Shawnee Mission Schools are in session• Purchase Parks & Recreation software designed to manage program registration and membership informationthat will include an online registration and payment component.To meet these goals and objectives, the following strategies will be used:• Seek new revenue opportunities• Continue to find creative strategies for efficiencies in operations positively affecting the budget• Continue to use an inclusive budgeting process involving Department Directors, the Finance Committee andpublic incorporating a modified zero based budgeting process• Develop and implement Capital Improvement Plan for the next five yearsPage 15 of 46

Value of Your Fairway Tax DollarsHow are my City of Fairway Taxes calculated for the 2014 Budget?2013 property taxes are levied against the assessment of property from January 1, 2013.To Determine Assessed Valuation (AV):2013 Appraised value of an average home in Fairway $311,333.00Assessed valuation percentage x 11.5%(AV equalization ratio set by the County)Assessed valuation $35,803.30To Determine City Tax Liability:Assessed valuation $35,803.30Mill rate ($18.617 per $1,000 of assessed valuation) x 0.018617Annual City tax liability $666.55Monthly City tax liability $55.55City services provided for$55.55 per month include:Police ProtectionSnow RemovalStreet MaintenanceParks and Recreation ProgramsSwimming PoolCode EnforcementAnimal ControlMunicipal CourtPage 17 of 46

2014 Budget Historical ReviewSince 2007, the Real Property Assessed Valuation of Fairway has changed as follows:Real PropertyAssessedBudget Year Tax Year Valuation % Change2007 2006 $69,918,5392008 2007 $72,722,089 4.01%2009 2008 $74,115,592 1.92%2010 2009 $73,909,528 -0.28%2011 2010 $73,740,439 -0.23%2012 2011 $71,871,042 -2.54%*2013 2012 $71,549,737 -0.45%2014 2013 $72,140,472 0.83%*4350 Shawnee Mission Parkway (KU Clinical Research Facility) becomes an exempt property.During this same period, Fairway property taxes have changed as follows for a housewith the annual average appraised value:Budget Tax Average AssessedYear Year Appraised Value ValuationTax Rate Taxes2007 2006 $294,550.13 $33,873.27 12.856 $435.472008 2007 $306,361.59 $35,231.58 12.979 $457.272009 2008 $312,274.37 $35,911.55 12.752 $457.942010 2009 $310,264.00 $35,680.36 12.853 $458.602011 2010 $311,734.00 $35,849.41 18.617 $667.412012 2011 $310,088.00 $35,660.12 18.617 $663.882013 2012 $309,322.00 $35,572.03 18.621 $662.382014 2013 $311,333.00 $35,803.30 18.617 $666.55Page 18 of 46

GENERAL FUNDPage 20 of 46

City of Fairway2014 BudgetGENERAL FUND REVENUEACCT # REVENUE 2010 ACTUAL 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET4000.100 CASH CARRYFORWARD 333,336.00 76,517.13 357,564.29 156,000.00 152,052.004005.100 ADVALOREM TAX 953,702.41 1,285,459.35 1,273,402.94 1,285,775.00 $1,294,995.004010.100 BACK TAX 5,063.90 4,883.22 6,704.06 4,000.00 4,000.004020.100 LOCAL SALES TAX 400,306.80 418,436.23 455,439.37 408,766.00 433,291.964030.100 COUNTY/STATE SALES TAX 381,227.89 506,201.64 517,021.41 495,400.00 520,170.004040.100 COUNTY SPECIAL SALES TAX 75,737.47 101,241.78 103,404.51 99,281.00 104,245.004050.100 MOTOR VEHICLE TAX 49,655.37 77,435.40 111,775.35 119,318.00 127,498.004060.100 REC AND 16/20 VEHICLE TAX 255.59 154.29 258.53 341.00 358.274066.100 BUILDING PERMITS 35,065.43 59,828.37 62,927.37 56,000.00 57,000.004068.100 OCC LIC/CMB LIC 18,968.00 20,564.34 25,965.47 24,750.00 24,750.004070.100 FRANCHISE TAX - KCP&L 167,375.12 190,584.93 196,982.38 160,000.00 180,000.004080.100 FRANCHISE TAX - GAS SERVICE 101,769.28 93,521.60 71,805.01 105,000.00 95,000.004090.100 FRANCHISE TAX - SW BELL 33,291.36 37,465.32 35,239.23 32,000.00 30,000.004100.100 FRANCHISE TAX - TIME WARNER 64,006.53 62,596.00 64,133.16 64,000.00 60,000.004110.100 FRANCHISE TAX - SUREWEST 504.00 612.00 1,444.36 600.00 5,000.004200.100 DOG LICENSES 3,055.50 4,326.00 4,456.00 4,500.00 4,500.004290.100 ORDINANCE VIOLATION ASSESSMENT 695.00 395.00 -80.00 0.00 0.004300.100 ALARM FEES 780.00 875.00 1,047.50 400.00 500.004315.100 FHHA SOLID WASTE 69,525.65 71,340.69 74,186.47 0.00 0.004320.100 MHHA SOLID WASTE 51,828.06 53,081.12 54,702.75 0.00 0.004340.100 RECYCLING 53,300.35 54,749.61 56,295.17 0.00 0.004345.100 NEW SOLID WASTE 45,477.83 48,345.88 49,637.03 0.00 0.004340.100 CITYWIDE SOLID WASTE AND RECYCLING 0.00 0.00 0.00 248,322.00 255,683.004350.100 LOCAL ALCOHOLIC LIQUOR 14,682.44 15,131.42 15,982.09 15,129.78 15,700.004500.100 POOL MEMBERSHIP FEES 56,797.00 64,889.00 53,634.00 58,000.00 56,000.004550.100 POOL GATE FEES 36,255.46 36,295.01 41,147.69 36,500.00 38,000.004570.100 PROGRAMMING/LESSONS 26,477.05 19,238.40 28,831.95 23,000.00 26,000.004580.100 SUPER PASS 4,982.89 6,305.00 8,936.60 5,000.00 7,000.004590.100 POOL/SHELTER RENTAL 3,528.00 1,775.00 1,905.00 2,000.00 2,000.004600.100 POOL CONCESSIONS 29,092.78 23,818.01 28,306.16 27,000.00 27,500.004650.100 SWIM TEAM REVENUE 10,006.00 12,113.00 15,270.00 10,500.00 12,000.004700.100 COURT FINES 289,302.73 204,711.18 200,762.48 255,000.00 230,000.004705.100 RETURNED CHECK FEES 0.00 0.00 40.00 0.00 0.004710.100 COURT COSTS 72,162.50 59,646.00 43,290.98 56,800.00 50,600.004720.100 DRIVER LIC REINSTATEMENT 4,324.00 4,391.00 0.00 0.00 0.004725.100 FINGERPRINTING SERVICES 1,260.00 3,525.00 3,102.98 2,000.00 2,000.004730.100 RIGHT OF WAY FEES 4,625.00 3,590.00 3,360.00 2,000.00 2,000.004740.100 INTEREST ON INVESTMENTS 3,583.84 1,749.73 940.93 3,000.00 1,500.004750.100 RECORD COPYING 1,032.66 1,325.25 873.75 1,000.00 1,000.004760.100 MISCELLANEOUS 10,061.52 8,393.92 19,439.44 7,500.00 9,000.004765.100 CITY LOGO PRODUCT SALES 112.00 42.00 266.50 0.00 0.004800.100 TRANSFER OF FUNDS 0.00 0.00 0.00 0.00 0.00TOTAL GENERAL FUND REVENUE 3,413,213.41 3,635,553.82 3,990,402.91 3,768,882.78 3,829,343.23GENERAL FUND RESERVE 248,837.90 248,837.90 248,837.90 371,356.90 373,093.31TOTAL INCLUDING RESERVE 3,662,051.31 3,884,391.72 4,239,240.81 4,140,239.68 4,202,436.54Page 22 of 46

2014 General Fund Expenditures by Source2013 Budget 2014 BudgetAdministration $681,364 $691,172Police $977,909 $1,020,078Court $154,359 $159,424Public Works $682,313 $650,735Debt Service $306,831 $243,193Parks and Rec. $347,480 $380,994Contingency $99,083 $99,000Refuse $248,322 $255,683Insurance $271,221 $269,457Transfer $0 $59,607Total $3,768,883 $3,829,343Health insurance is included in each Department Budget. P&L and Work Comp Insurance, Refuse and aportion of Debt Service is included in the Administration Department Budget. A portion of Debt Serviceis also included in the Public Works Budget. For the complete Debt Service Schedule, see page 44.Detailed Expenditure Schedules are provided on the next pages.2014 BudgetPage 23 of 46

2014 Budget Summary of Expenditures by Department2013 Budget 2014 Budget % of total for 2014AdministrationHuman Costs* $333,564 $349,790 29.07%Facilities, Equipment &Operating Cost $134,177 $129,253 10.74%Communications $12,677 $14,677 1.22%Refuse $248,322 $255,683 21.25%Legal and Accounting Fees $155,588 $180,588 15.01%Insurance (P&L & Work Comp only) $92,860 $91,902 7.64%Animal Control $32,202 $32,201 2.68%Miscellaneous $14,900 $11,000 0.91%Debt Service & Sales Tax Reimb. $191,533 $138,175 11.48%Total $1,215,823 $1,203,269 100.00%PoliceHuman Costs* $879,585 $900,917 81.78%Facilities, Equipment & Operating Cost $152,758 $182,023 16.52%Prisoner Care $7,500 $5,500 0.50%Miscellaneous $13,200 $13,200 1.20%Total $1,053,043 $1,101,640 100.00%CourtHuman Costs* $145,628 $150,693 88.49%Legal $10,000 $10,000 5.87%Miscellaneous $2,100 $2,100 1.23%Prisoner Care $7,500 $7,500 4.40%Total $165,228 $170,293 100.00%Public WorksHuman Costs* $292,853 $296,965 37.11%Facilities, Equipment & Operating Cost $108,240 $121,090 15.13%Street Maintenance $95,740 $102,280 12.78%Streetlights & Traffic Signals $183,500 $113,500 14.18%Tree Care and Maintenance $42,500 $50,000 6.25%Miscellaneous $4,350 $3.350 0.42%Debt Service on Street Bonds $148.298 $113,018 14.12%Total $875,481 $800,203 100.00%Parks and RecreationHuman Costs* $221.930 $235,389 59.54%Facilities, Equipment & Operating Cost $105,305 $121,741 30.79%Programming $30,750 $36,000 9.11%Miscellaneous $2,220 $2,220 0.56%Total $360,185 $395,330 100.00%*Includes retirement and health insurancePage 24 of 46

City of Fairway2014 BudgetGENERAL FUND EXPENDITURESParks & Total PercentACCT # EXPENDITURES Admin. Police Court Public Works Recreation Expenses of Total5010.000 Salaries 241,927.00 591,958.00 116,746.00 207,387.00 191,890.00 1,349,908.00 35.25%5020.000 Overtime 0.00 35,000.00 4,384.00 8,816.00 0.00 48,200.00 1.26%5030.000 Social Security-Employer 18,507.42 47,962.00 8,931.00 16,539.00 14,679.58 106,619.00 2.78%5090.000 Retirement-Employer 23,103.58 124,890.00 9,363.00 19,272.00 6,083.96 182,712.54 4.77%5200.000 Uniforms 0.00 7,000.00 0.00 2,000.00 2,200.00 11,200.00 0.29%5210.000 Office Rent 87,987.56 0.00 0.00 0.00 0.00 87,987.56 2.30%5381.000 Dues/Membership 0.00 3,250.00 400.00 0.00 0.00 3,650.00 0.10%5230.000 Utilities 8,200.00 23,500.00 0.00 22,000.00 29,000.00 82,700.00 2.16%5240.000 Crossing Guard 0.00 2,400.00 0.00 0.00 0.00 2,400.00 0.06%5250.000 Insurance 91,902.00 0.00 0.00 0.00 0.00 91,902.00 2.40%5260.000 Health Insurance 34,337.00 81,562.00 10,869.00 36,451.00 14,336.00 177,555.00 4.64%5290.000 Animal Care 32,201.96 0.00 0.00 0.00 0.00 32,201.96 0.84%5300.000 Rodent Control 0.00 1,100.00 0.00 0.00 0.00 1,100.00 0.03%4310.000 Accounting/Audit 32,588.00 0.00 0.00 0.00 0.00 32,588.00 0.85%5320.000 Engineering/Consultant 25,000.00 0.00 0.00 20,500.00 0.00 45,500.00 1.19%5330.000 Building Maintenance 0.00 12,500.00 0.00 5,000.00 0.00 17,500.00 0.46%5340.000 Publication 3,677.00 0.00 0.00 0.00 0.00 3,677.00 0.10%5350.000 Legal Fees 123,000.00 0.00 10,000.00 0.00 0.00 133,000.00 3.47%5360.000 Printing 6,500.00 3,500.00 0.00 0.00 0.00 10,000.00 0.26%5370.000 Equipment Maintenance 24,762.00 0.00 0.00 20,000.00 0.00 44,762.00 1.17%5380.000 Training 13,915.00 13,895.00 0.00 8,500.00 6,000.00 42,310.00 1.10%5390.000 Election 0.00 0.00 0.00 0.00 0.00 0.00 0.00%5395.000 Ammunition 0.00 9,000.00 0.00 0.00 0.00 9,000.00 0.24%5400.000 Special Assistance 2,000.00 0.00 0.00 0.00 0.00 2,000.00 0.05%5410.000 Civil Defense Siren 360.00 0.00 0.00 0.00 0.00 360.00 0.01%5420.000 Reimbursed Expenditures 500.00 0.00 0.00 0.00 2,400.00 2,900.00 0.08%5430.000 Mayor/Councilmembers 18,000.00 0.00 0.00 0.00 0.00 18,000.00 0.47%5455.000 Computer 0.00 9,000.00 0.00 0.00 0.00 9,000.00 0.24%5470.000 City-wide solid waste program 255,683.00 0.00 0.00 0.00 0.00 255,683.00 6.68%5475.000 Equipment 0.00 9,000.00 0.00 2,000.00 0.00 11,000.00 0.29%5480.000 Radio/Radar 0.00 4,161.00 0.00 0.00 0.00 4,161.00 0.11%5585.000 Crack Sealing 000 0.00 000 0.00 000 0.00 25,000.00 000 0.00 25,000.00 0.65%5510.000 Tree Board 0.00 0.00 10,000.00 0.00 10,000.00 0.26%5520.000 Salt 0.00 0.00 0.00 17,280.00 0.00 17,280.00 0.45%5550.000 Street Repair 0.00 0.00 0.00 10,000.00 0.00 10,000.00 0.26%5570.000 Tree Expense 0.00 0.00 0.00 40,000.00 0.00 40,000.00 1.04%5580.000 Street Lights and Signals 0.00 0.00 0.00 113,500.00 0.00 113,500.00 2.96%5605.000 Pool Maintenance 0.00 0.00 0.00 0.00 28,500.00 28,500.00 0.74%5610.000 Pool Supplies 0.00 0.00 0.00 0.00 7,400.00 7,400.00 0.19%5630.000 Taxes 0.00 0.00 0.00 0.00 7,500.00 7,500.00 0.20%5670.000 Prisoner Care 0.00 5,500.00 7,500.00 0.00 0.00 13,000.00 0.34%5700.000 Office Supplies 4,500.00 7,000.00 0.00 1,000.00 0.00 12,500.00 0.33%5715.000 Photography 0.00 500.00 0.00 0.00 0.00 500.00 0.01%5718.000 Credit Card Processing Fees 2,500.00 0.00 0.00 0.00 0.00 2,500.00 0.07%5720.000 Miscellaneous 1,500.00 2,200.00 2,100.00 350.00 200.00 6,350.00 0.17%5730.000 Postage 4,500.00 0.00 0.00 0.00 0.00 4,500.00 0.12%5760.000 Dump Fees 0.00 0.00 0.00 8,000.00 0.00 8,000.00 0.21%5570.000 Materials/Supplies 0.00 0.00 0.00 26,000.00 0.00 26,000.00 0.68%5780.000 Car Expense 0.00 66,971.00 0.00 42,040.00 0.00 109,011.00 2.85%5800.000 Street Signs 0.00 0.00 0.00 3,500.00 0.00 3,500.00 0.09%5820.000 Chemicals 0.00 0.00 0.00 0.00 12,000.00 12,000.00 0.31%5830.000 Landscaping 0.00 0.00 0.00 0.00 1,500.00 1,500.00 0.04%5840.000 Lessons 0.00 0.00 0.00 0.00 0.00 0.00 0.00%5850.000 Publicity/Membership 0.00 0.00 0.00 0.00 5,000.00 5,000.00 0.13%5860.000 Swim Team 0.00 0.00 0.00 0.00 3,000.00 3,000.00 0.08%5870.000 Concession Supplies 0.00 0.00 0.00 0.00 18,500.00 18,500.00 0.48%5900.000 Capital Outlay 7,943.00 39,791.00 0.00 22,050.00 17,141.00 86,925.00 2.27%5920.000 Concerts/Programming 0.00 0.00 0.00 0.00 28,000.00 28,000.00 0.73%5935.000 Sales Tax Reimburesement 8,000.00 0.00 0.00 0.00 0.00 8,000.00 0.21%5940.000 Debt Service - GO Bonds 130,175.00 0.00 0.00 113,018.00 0.00 243,193.00 6.35%Total Department Expenses 1,203,269.52 1,101,640.00 170,293.00 800,203.00 395,330.54 3,670,736.06 95.86%CONTINGENCY 99,000.00 2.59%TRANSFER 59,607.17 1.56%TOTAL GENERAL FUND EXPENDITURES 3,829,343.23 100.00%GENERAL FUND RESERVE 373,093.31TOTAL INCLUDING RESERVE 4,202,436.54Page 25 of 46

ADMINISTRATON DEPARTMENTACCT # EXPENDITURE 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change411.000 Line ItemNON-FIXED COSTS5010.411 SALARIES $227,762.38 $229,245.92 $230,534.02 $241,927.00 4.94%5020.411 OVERTIME $0.00 $0.00 $0.00 $0.00 0.00%5030.411 SOCIAL SECURITY - EMPLOYER $18,115.53 $18,201.20 $17,635.85 $18,507.42 4.94%5090.411 RETIREMENT $17,288.21 $18,056.21 $20,135.92 $23,103.58 14.74%5250.411 INSURANCE $215,662.37 $74,603.08 $92,860.00 $91,902.00 -1.03%5260.411 HEALTH INSURANCE $0.00 $28,963.80 $34,743.24 $34,337.00 -1.17%5290.411 ANIMAL CARE $29,898.54 $30,201.96 $32,201.96 $32,201.96 0.00%5310.411 ACCOUNTING $24,331.00 $28,703.00 $32,588.00 $32,588.00 0.00%5320.411 CONSULTANT/ENGINGEERING $0.00 $0.00 $0.00 $25,000.00 100.00%5340.411 PUBLICATIONS $1,650.66 $773.75 $1,677.00 $3,677.00 119.26%5350.411 LEGAL FEES $89,852.98 $99,421.48 $123,000.00 $123,000.00 0.00%5360.411 PRINTING/NEWSLETTER $4,748.00 $5,386.41 $6,500.00 $6,500.00 0.00%5370.411 EQUIPMENT MAINTENANCE $20,992.48 $23,189.57 $24,975.00 $24,762.00 -0.85%5380.411 TRAINING/MEMBERSHIP $9,299.73 $9,524.76 $12,515.00 $13,915.00 11.19%5390.411 ELECTION $881.46 $0.00 $5,000.00 $0.00 -100.00%5400.411 SPECIAL ASSISTANCE $0.00 $2,000.00 $2,000.00 $2,000.00 0.00%5410.411 CIVIL DEFENSE SIREN $114.95 $346.38 $360.00 $360.00 0.00%5420.411 REIMBURSED EXPENDITURES $0.00 $332.75 $500.00 $500.00 0.00%5430.411 MAYOR/COUNCILMEMBERS $16,650.00 $16,200.00 $18,000.00 $18,000.00 0.00%5700.411 OFFICE SUPPLIES $3,490.41 $3,475.67 $3,400.00 $4,500.00 32.35%5718.411 CREDIT CARD FEES $934.20 $1,613.27 $2,500.00 $2,500.00 0.00%5720.411 MISCELLANEOUS $1,357.56 $1,508.07 $1,500.00 $1,500.00 0.00%5730.411 POSTAGE $2,740.00 $3,090.00 $4,500.00 $4,500.00 0.00%5900.411 CAPITAL OUTLAY $0.00 $0.00 $15,000.00 $7,943.00 -47.05%5951.411 CONTINGENCY $4,088.38 $22,537.00 $99,082.66 $99,000.00 -0.08%NON-FIXED COSTS SUBTOTAL $689,858.84 $617,374.28 $781,208.65 $812,223.95 3.97%FIXED COSTS5210.411 OFFICE RENT $81,705.24 $83,747.84 $85,841.52 $87,987.56 2.50%5230.415 UTILITIES $6,689.67 $6,978.95 $8,000.00 $8,200.00 2.50%5440.411 FAIRWAY HA SOLID WASTE $68,471.64 $70,248.56 $0.00 $0.00 0.00%5450.411 MSN HIGHLANDS HA SOLID WASTE $50,518.71 $51,842.84 $0.00 $0.00 0.00%5460.411411 RECYCLING $54,437.28 437 $56,366.16 $0.00 00 $0.0000 0.00% 00%5470.411 FAIRWAY CITY SOLID WASTE $37,340.70 $38,002.88 $0.00 $0.00 0.00%5470.411 CITY SOLID WASTE & RECYCLING $0.00 $0.00 $248,322.00 $255,683.00 2.96%5930.411 STROUD'S SALES TAX REIMB. $13,520.56 $22,467.47 $25,000.00 $0.00 -100.00%5935.411 PIZZA 51 WEST SALE TAX REIMB. $0.00 $8,168.18 $8,000.00 $8,000.00 0.00%5940.411 DEBT SERVICE - 2008-B GO BONDS $162,132.50 $162,932.50 $158,533.00 $130,175.00 -17.89%FIXED COSTS SUBTOTAL $474,816.30 $500,755.38 $533,696.52 $490,045.56 -8.18%TOTAL $1,164,675.14 $1,118,129.66 $1,314,905.17 $1,302,269.51 -0.96%ACCT # REVENUE GENERATED BY DEPT. 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change100.000 Line Item4066.100 BUILDING PERMITS $59,828.37 $62,927.37 $56,000.00 $58,000.00 3.57%4068.100 OCC LIC/CMB LIC $20,564.34 $25,965.47 $24,750.00 $25,500.00 3.03%4200.100 DOG LICENSES $4,326.00 $4,456.00 $4,500.00 $4,500.00 0.00%Note: Capital Outlay is for new computers.Page 26 of 46

POLICE DEPARTMENTACCT # EXPENDITURE 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change412.000 Line ItemNON-FIXED COSTS5010.412 SALARIES $579,415.45 $571,912.43 $583,377.17 $591,958.00 1.47%5020.412 OVERTIME $28,244.02 $16,642.92 $45,000.00 $35,000.00 -22.22%5030.412 SOCIAL SECURITY - EMPLOYER $42,910.80 $41,587.84 $48,070.85 $47,962.00 -0.23%5090.412 RETIREMENT $88,052.81 $97,384.67 $108,457.90 $124,890.00 15.15%5260.412 HEALTH INSURANCE $0.00 $68,728.80 $75,134.52 $81,562.00 8.55%5200.412 UNIFORMS $6,509.65 $5,602.69 $7,600.00 $7,000.00 -7.89%5240.412 CROSSING GUARD $2,400.00 $2,196.07 $2,400.00 $2,400.00 0.00%5300.412 RODENT CONTROL $0.00 $930.00 $1,100.00 $1,100.00 0.00%5330.412 BUILDING MAINTENANCE $10,265.37 $10,612.44 $10,500.00 $12,500.00 19.05%5360.412 PRINTING $3,687.90 $3,154.40 $3,500.00 $3,500.00 0.00%5380.412 TRAINING $8,556.59 $10,051.65 $13,895.00 $13,895.00 0.00%5381.412 DUES/MEMBERSHIPS $1,953.00 $2,045.00 $3,250.00 $3,250.00 0.00%5395.412 AMMUNITION $5,384.49 $6,245.71 $7,500.00 $9,000.00 20.00%5455.412 COMPUTER $4,877.37 $7,364.72 $6,000.00 $9,000.00 50.00%5465.412 DONATIONS $0.00 $0.00 $0.00 $0.00 0.00%5670.412 PRISONER CARE $0.00 $0.00 $7,500.00 $5,500.00 -26.67%5475.412 EQUIPMENT PURCHASE $8,530.00 $7,441.61 $17,800.00 $9,000.00 -49.44%5480.412 RADIO/RADAR $1,601.43 $1,805.50 $4,161.00 $4,161.00 0.00%5700.412 OFFICE SUPPLIES $5,949.44 $5,125.27 $7,000.00 $7,000.00 0.00%5715.412 PHOTOGRAPHY $0.00 $369.82 $500.00 $500.00 0.00%5720.412 MISCELLANEOUS $1,402.94 $1,810.56 $2,200.00 $2,200.00 0.00%5780.412 CAR EXPENSE $40,213.47 $55,515.52 $58,500.00 $59,260.00 1.30%5900.412 CAPITAL OUTLAY $0.00 $25,588.88 $0.00 $39,791.00 0.00%NON-FIXED COSTS SUBTOTAL $839,954.73 $942,116.50 $1,013,446.44 $1,070,429.00 5.62%FIXED COSTS5230.412 UTILITIES $19,567.21 $19,509.38 $25,500.00 $23,500.00 -7.84%5780.412 CAR EXPENSE (LEASE PYMT) $6,387.00 $6,387.00 $14,097.03 $7,711.00 -45.30%FIXED COSTS SUBTOTAL $25,954.21 $25,896.38 $39,597.03 $31,211.00 -21.18%TOTAL $865,908.94 $968,012.88 $1,053,043.47 $1,101,640.00 4.61%ACCT # REVENUE GENERATED BY DEPT. 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change100.000 Line Item4725.100 FINGERPRINTING SERVICES $3,525.00 $3,102.98 $2,000.00 $2,000.00 0.00%NOTE: Capital Outlay includes lease purchase payment of $33,075 for 2 patrol vehicles and 2 admin. vechicles and $6,716 fornew computers.Page 27 of 46

COURT DEPARTMENTACCT # EXPENDITURE 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change414.000 Line ItemNON-FIXED COSTS5010.414 SALARIES $111,969.17 $111,753.76 $112,921.42 $116,746.00 3.39%5020.414 OVERTIME $3,002.94 $2,638.99 $4,384.00 $4,384.00 0.00%5030.414 SOCIAL SECURITY - EMPLOYER $8,565.28 $8,406.19 $8,638.49 $8,931.00 3.39%5090.414 RETIREMENT $7,046.77 $7,277.22 $8,415.35 $9,363.00 11.26%5250.414 HEALTH INSURANCE $0.00 $9,880.80 $10,868.72 $10,869.00 0.00%5350.414 LEGAL FEES $3,251.23 $2,714.41 $10,000.00 $10,000.00 0.00%5381.414 DUES/MEMBERSHIPS $125.00 $175.00 $400.00 $400.00 0.00%5670.414 PRISONER CARE $1,965.00 $1,435.00 $7,500.00 $7,500.00 0.00%5720.414 MISCELLANEOUS $400.59 $669.70 $2,100.00 $2,100.00 0.00%NON-FIXED COSTS SUBTOTAL $136,325.98 $144,951.07 $165,227.98 $170,293.00 3.07%FIXED COSTS5640.414 DRIVERS LICENSE REINSTATEMENT $3,990.50 $400.50 $0.00 $0.00 0.00%5660.414 COURT COSTS/LAW ENF. TRAINING $16,520.00 $1,100.00 $0.00 $0.00 0.00%5650.414 JUDGES TRAINING FEE $418.00 $27.50 $0.00 $0.00 0.00%FIXED COSTS SUBTOTAL $20,928.50 $1,528.00 $0.00 $0.00 0.00%TOTAL $157,254.48 $146,479.07 $165,227.98 $170,293.00 3.07%ACCT # REVENUE GENERATED BY DEPT. 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change100.000 Line Item4720.100 DRIVERS LICENSE REINSTATEMENT $4,000.00 $0.00 $0.00 $0.00 0.00%4700.100 COURT FINES $204,711.18 $262,000.00 $255,000.00 $230,000.00 -9.80%4710.100 COURT COSTS $59,646.00 $56,800.00 $56,800.00 $50,600.00 -10.92%TOTAL $268,357.18 $318,800.00 $311,800.00 $280,600.00 -10.01%Page 28 of 46

PUBLIC WORKS DEPARTMENTACCT # EXPENDITURE 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change413.000 Line ItemNON-FIXED COSTS5010.413 SALARIES $196,856.63 $193,269.94 $202,166.54 $207,387.00 2.58%5020.413 OVERTIME $4,766.55 $1,186.06 $8,868.00 $8,816.00 -0.59%5030.413 SOCIAL SECURITY - EMPLOYER $14,749.87 $14,017.15 $16,144.14 $16,539.00 2.45%5090.413 RETIREMENT $14,767.94 $14,691.28 $17,304.85 $19,272.00 11.37%5250.413 HEALTH INSURANCE $0.00 $36,920.40 $44,869.86 $36,451.00 -18.76%5200.413 UNIFORMS $2,138.63 $2,219.54 $2,000.00 $2,000.00 0.00%5320.413 ENGINEERING $10,521.45 $14,170.60 $20,500.00 $20,500.00 0.00%5330.413 BUILDING MAINTENANCE $4,689.27 $1,189.21 $8,700.00 $5,000.00 -42.53%5370.413 EQUIPMENT MAINTENANCE $15,493.48 $9,459.32 $20,000.00 $20,000.00 0.00%5380.413 TRAINING $3,062.90 $3,996.89 $3,500.00 $8,500.00 142.86%5472.413 EQUIPMENT RENTAL $1,982.70 $580.00 $2,000.00 $2,000.00 0.00%5507.413 STREET IMPROVEMENTS $60,000.00 $117,570.73 $0.00 $0.00 0.00%5510.413 TREE BOARD $1,863.00 $1,668.00 $2,500.00 $10,000.00 300.00%5520.413 SALT $11,908.56 $3,855.20 $16,740.00 $17,280.00 3.23%5550.413 STREET REPAIR $10,728.91 $7,607.65 $10,000.00 $10,000.00 0.00%5570.413 TREE EXPENSE $47,231.50 $43,894.00 $40,000.00 $40,000.00 0.00%5580.413 STREET LIGHTS AND SIGNALS $135,271.64 $161,544.34 $183,500.00 $113,500.00 -38.15%5585.413 CRACK SEALING $0.00 $0.00 $25,000.00 $25,000.00 0.00%5700.413 OFFICE EXPENSE $824.07 $1,385.45 $2,000.00 $1,000.00 -50.00%5720.413 MISCELLANEOUS $310.00 $173.75 $350.00 $350.00 0.00%5760.413 DUMP FEES $12,175.00 $10,800.00 $6,500.00 $8,000.00 23.08%5770.413 MATERIALS/SUPPLIES $18,621.32 $16,872.26 $20,000.00 $26,000.00 30.00%5780.413 VEHICLE EXPENSE $17,832.21 $13,715.57 $19,950.00 $19,950.00 0.00%5800.413 STREET SIGNS $3,406.89 $4,519.02 $3,500.00 $3,500.00 0.00%5900.413 CAPITAL OUTLAY $0.00 $0.00 $5,000.00 $22,050.00 341.00%NON-FIXED COSTS SUBTOTAL $589,202.52 $675,306.36 $681,093.39 $643,095.00 -5.58%FIXED COSTS5230.413 UTILITIES $20,423.71 $17,096.50 $24,000.00 $22,000.00 -8.33%5940.413 DEBT SERVICE - 2008-A GO BONDS $36,123.75 $127,847.50 $148,298.00 $113,018.00 -23.79%5780.413 VEHICLE EXPENSE (LEASE PYMT) $19,090.00 $21,000.00 $22,089.73 $22,090.00 0.00%FIXED COSTS SUBTOTAL $75,637.46 $165,944.00 $194,387.73 $157,108.00 -19.18%TOTAL $664,839.98 $841,250.36 $875,481.12 $800,203.00 -8.60%ACCT # REVENUE GENERATED BY DEPT. 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change100.000 Line Item4730.100 RIGHT OF WAY PERMITS $3,590.00 $3,360.00 $2,000.00 $2,000.00 0.00%NOTE: Capital Outlay is for lease purchase payment of $22,050 for mower/trailer and truck acquisition.Page 29 of 46

PARKS AND RECREATION DEPARTMENTACCT # EXPENDITURE 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change415.000 Line ItemNON-FIXED COSTS5010.415 SALARIES $154,967.82 $171,914.73 $181,773.53 $191,890.00 5.57%5020.415 OVERTIME $958.52 $3,621.89 $0.00 $0.00 0.00%5030.415 SOCIAL SECURITY - EMPLOYER $11,664.93 $13,073.05 $13,905.68 $14,679.59 5.57%5090.415 RETIREMENT $4,152.03 $4,519.15 $5,145.93 $6,083.96 18.23%5260.415 HEALTH INSURANCE $0.00 $13,054.80 $12,744.90 $14,336.00 12.48%5200.415 UNIFORMS $1,809.78 $1,666.14 $2,200.00 $2,200.00 0.00%5380.415 TRAINING $3,081.81 $4,823.24 $6,000.00 $6,000.00 0.00%5420.415 MILEAGE REIMBURSEMENT $1,692.05 $1,258.13 $2,400.00 $2,400.00 0.00%5605.415 MAINTENANCE $16,997.57 $21,159.91 $21,500.00 $28,500.00 32.56%5610.415 OPERATING SUPPLIES $4,584.77 $6,791.83 $5,050.00 $7,400.00 46.53%5630.415 TAXES $6,283.88 $7,079.27 $7,000.00 $7,500.00 7.14%5720.415 MISCELLANEOUS $72.24 $105.89 $200.00 $200.00 0.00%5820.415 CHEMICALS $13,633.34 $10,597.90 $12,000.00 $12,000.00 0.00%5830.415 LANDSCAPING $6,796.71 $1,290.90 $1,500.00 $1,500.00 0.00%5840.415 LESSONS $79.38 $0.00 $100.00 $0.00 -100.00%5850.415 PUBLICITY/MEMBERSHIP $3,619.94 $4,740.47 $5,000.00 $5,000.00 0.00%5860.415 SWIM TEAM $2,463.81 $3,181.24 $3,000.00 $3,000.00 0.00%5870.415 CONCESSION SUPPLIES $17,183.52 $17,427.38 $22,000.00 $18,500.00 -15.91%5880.415 BEAUTIFICATION $0.00 $0.00 $0.00 $0.00 0.00%5900.415 CAPITAL OUTLAY $19,371.73 $2,854.87 $0.00 $17,141.00 100.00%5920.415 CONCERTS/PROGRAMMING $11,639.68 $20,588.45 $22,650.00 $28,000.00 23.62%NON-FIXED COSTS SUBTOTAL $281,053.51 $309,749.24 $324,170.04 $366,330.54 13.01%FIXED COSTS5230.415 UTILITIES $26,530.75 $22,831.61 $36,055.00 $29,000.00 -19.57%FIXED COSTS SUBTOTAL $26,530.75 $22,831.61 $36,055.00 $29,000.00 -19.57%TOTAL $307,584.26 $332,580.85 $360,225.04 $395,330.54 9.75%ACCT # REVENUE GENERATED BY DEPT. 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % Change100.000 Line Item4500.100 POOL MEMBERSHIPS $64,889.00 $53,634.00 $58,000.00 $56,000.00 -3.45%4550.100 POOL GATE FEES $36,295.01 $41,147.69 $36,500.00 $38,000.00 4.11%4570.100 PARKS AND REC PROGRAMMING $19,238.40 $28,831.95 831 $23,000.00 $26,000.00 13.04%4580.100 SUPER PASS REVENUE $6,305.00 $8,936.60 $5,000.00 $7,000.00 40.00%4590.100 POOL/SHELTER RENTALS $1,775.00 $1,905.00 $2,000.00 $2,000.00 0.00%4600.100 POOL CONCESSIONS $23,818.01 $28,306.16 $27,000.00 $27,500.00 1.85%4650.100 SWIM TEAM REVENUE $12,113.00 $15,270.00 $10,500.00 $12,000.00 14.29%TOTAL $164,433.42 $178,031.40 $162,000.00 $168,500.00 4.01%NOTE: Capital Outlay includes $7,500 for replacement of the split-rail fence at the park, $7,500 for replacement of the lap lanes atthe swimming pool and a new computer.Page 30 of 46

TRANSFERSACCT # EXPENDITURE 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2014 BUDGET % ChangeLine Item5911.420 Transfer to CIP $0.00 $157,565.00 $0.00 $59,607.17 100.00%TOTAL $0.00 $157,565.00 $0.00 $59,607.17 100.00%Page 31 of 46

OTHER FUNDSPage 32 of 46

520 SPECIAL HIGHWAY FUND (FOR STREET MAINTENANCE)ACCT # REVENUES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED4000.520 CASH CARRYFORWARD $26,745.21 $123,162.99 $103,432.99 $104,558.93 $103,768.934725.520 SPECIAL HIGHWAY REVENUE $101,422.21 $101,395.94 $101,030.00 $99,210.00 $102,770.004740.520 INTEREST ON INVESTMENTS $0.00 $0.00 $0.00 $0.00 $0.004760.520 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00TOTAL $128,167.42 $224,558.93 $204,462.99 $203,768.93 $206,538.93ACCT # EXPENDITURES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED5680.520 STREETS AND ROADS $0.00 $0.00 $0.00 $0.00 $0.005720.520 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.005705.520 CASH RESERVE $0.00 $0.00 $104,462.99 $0.00 $6,538.935910.520 TRANSFER TO CIP FOR DEBT SVC $5,004.43 $120,000.00 $100,000.00 $100,000.00 $82,000.005910.250 TRANSFER TO CIP FOR PROJECTS $0.00 $0.00 $0.00 $0.00 $118,000.00TOTAL $5,004.43 $120,000.00 $204,462.99 $100,000.00 $206,538.93FUNDBALANCE $123,162.99 $104,558.93 $0.00 $103,768.93 $0.00Shading indicates bond payment made from this fund.Page 33 of 46

530 ALCOHOL & DRUG SAFETY FUND (FOR COURT)ACCT # REVENUES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED4000.530 CASH CARRYFORWARD $1,112.55 $2,668.05 $2,168.05 $4,293.05 $0.004700.530 COURT FINES $5,375.00 $3,180.00 $10,000.00 $0.00 $0.00TOTAL $6,487.55 $5,848.05 $12,168.05 $4,293.05 $0.00ACCT # EXPENDITURES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED5720.530 MISCELLANEOUS $444.50 $880.00 $2,168.05 $4,293.05 $0.005895.530 REHABILITATION PROGRAM $3,375.00 $675.00 $10,000.00 $0.00 $0.00TOTAL $3,819.50 $1,555.00 $12,168.05 $4,293.05 $0.00FUNDBALANCE $2,668.05 $4,293.05 $0.00 $0.00 $0.00Page 34 of 46

540 STORMWATER UTILITY FUNDACCT # REVENUES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED4000.540 CASH CARRYFORWARD $55,728.12 $31,905.46 $17,130.46 $21,412.75 $25,387.754770.540 STORMWATER UTILITY REV $126,177.34 $126,282.29 $120,000.00 $123,975.00 $120,000.00TOTAL $181,905.46 $158,187.75 $137,130.46 $145,387.75 $145,387.75ACCT # EXPENDITURES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED5017.540 STORMWATER PROJECTS $0.00 $0.00 $0.00 $0.00 $0.005910.540 TRANSFER $0.00 $0.00 $0.00 $0.00 $0.005720.540 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.005705.540 CASH RESERVE $0.00 $0.00 $0.00 $0.00 $25,387.755205.540 PAYMENTS (GO BONDS) $150,000.00 $136,775.00 $120,000.00 $120,000.00 $120,000.00TOTAL $150,000.00 $136,775.00 $120,000.00 $120,000.00 $145,387.75FUNDBALANCE $31,905.46 $21,412.75 $17,130.46 $25,387.75 $0.00Shading indicates bond payment made from this fund.Page 35 of 46

660 DEBT SERVICE FUNDACCT # REVENUES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED4000.660 CASH CARRYFORWARD $77,230.85 $83,714.54 $90,277.76 $84,429.34 $51,378.264005.660 ADVALOREM TAX $79,864.65 $78,498.48 $79,261.00 $79,261.00 $79,515.004010.660 BACK TAX $1,554.57 $1,079.75 $0.00 $1,460.92 $0.004050.660 MOTOR VEHICLE TAX $12,378.03 $6,610.45 $7,357.00 $7,357.00 $7,857.804060.660 REC VEHICLE TAX $132.91 $11.73 $21.00 $21.00 $25.084063.660 TELECOME SLIDER TAX $0.00 $0.00 $0.00 $0.00 $0.004740.660 INTEREST ON INVESTMENTS $0.00 $5.03 $0.00 $0.00 $0.004800.660 TRANSFERS $0.00 $8,137.06 $0.00 $0.00 $0.004020.660 SALES TAX $104,609.03 $113,859.83 $101,691.00 $101,691.00 $108,322.00TOTAL $275,770.04 $291,916.87 $278,607.76 $274,220.26 $247,098.14ACCT # EXPENDITURES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED5205.660 PAYMENT - 2012-A GO BONDS $93,447.50 $89,495.00 $98,135.00 $96,567.00 $68,000.005206.660 PAYMENT - 2010-A GO BONDS $85,012.50 $111,637.50 $126,275.00 $126,275.00 $128,900.005706.660 SALES TAX CASH RESERVE $0.00 $0.00 $54,197.76 $0.00 $50,198.14 *5720.660 MISCELLANEOUS $0.00 $6,355.03 $0.00 $0.00 $0.00TOTAL $178,460.00 $207,487.53 $278,607.76 $222,842.00 $247,098.14FUNDBALANCE $97,310.04 $84,429.34 $0.00 $51,378.26 $0.00Shading indicates bond payment made from this fund.* Note: Cash Reserve is accrued amountfrom sales tax to use for payment in 2015.Page 36 of 46

770 SPECIAL PARKS AND RECREATION FUND (L.A.L. FUND)ACCT # REVENUES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED4000.770 CASH CARRYFORWARD $9,642.99 $11,906.40 $8,028.18 $13,060.32 $5,190.104280.770 LOCAL ALCOHOLIC LIQUOR $15,131.41 $15,982.08 $15,129.78 $15,129.78 $15,700.00TOTAL $24,774.40 $27,888.48 $23,157.96 $28,190.10 $20,890.10ACCT # EXPENDITURES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED5305.770 Park Improvement $12,868.00 $14,828.16 $23,157.96 $23,000.00 $5,000.005305.770 Cash Reserve $0.00 $0.00 $0.00 $0.00 $15,890.10TOTAL $12,868.00 $14,828.16 $23,157.96 $23,000.00 $20,890.10FUNDBALANCE $11,906.40 $13,060.32 $0.00 $5,190.10 $0.00PROJECTS2011 Final Tennis Court Lights Pymt $13,000.002012 Portion of pool filtration $19,000.002013 New 3 meter stand $23,000.002014 Pool Vaccum $5,000.00Save for Pool Furniture $15,890.102015 Save for Pool Furniture $15,000.00Page 37 of 46

880 DRUG TAX FUND (FROM DRUG FOREFITURES)ACCT # REVENUES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED4000.880 CASH CARRYFORWARD $5,776.88 $6,162.07 $6,162.07 $1,890.50 $1,890.504775.880 DRUG TAX ENFORCEMENT $5,055.19 $8.43 $0.00 $0.00 $0.00TOTAL $10,832.07 $6,170.50 $6,162.07 $1,890.50 $1,890.50ACCT # EXPENDITURES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED5930.880 LAW ENFORCEMENT $4,670.00 $4,280.00 $6,162.07 $0.00 $1,890.50TOTAL $4,670.00 $4,280.00 $6,162.07 $0.00 $1,890.50FUNDBALANCE $6,162.07 $1,890.50 $0.00 $1,890.50 $0.00Page 38 of 46

990 CAPITAL IMPROVEMENTS PLAN (CIP) FUNDACCT # REVENUES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED4000.900 CASH CARRYFORWARD $58,383.78 $133,332.81 $175,907.81 $207,655.43 $92,246.624800.900 TRANSFER FROM SH FOR DEBT SVC $5,004.43 $120,000.00 $100,000.00 $100,000.00 $82,000.004800.900 TRANSFER FROM SH FOR PROJECTS $0.00 $0.00 $0.00 $0.00 $118,000.004810.900 TRANSER OF FUNDS FM GF $0.00 $157,564.29 $0.00 $0.00 $59,607.174020.900 SALES TAX $104,609.03 $113,859.83 $101,691.19 $101,691.19 $108,322.004760.935 MISCELLANEOUS $0.00 $0.00 $0.00 $0.00 $0.00TOTAL $167,997.24 $524,756.93 $377,599.00 $409,346.62 $460,175.79ACCT # EXPENDITURES 2011 ACTUAL 2012 ACTUAL 2013 BUDGET 2013 BUDGET 2014 BUDGETRE-ESTIMATED5875.900 CAPITAL PROJECTS $29,650.00 $197,101.50 $271,496.00 $217,100.00 $378,175.795905.900 BOND PAYMENT $5,004.43 $120,000.00 $100,000.00 $100,000.00 $82,000.00TOTAL $34,654.43 $317,101.50 $371,496.00 $317,100.00 $460,175.79FUNDBALANCE $133,342.81 $207,655.43 $6,103.00 $92,246.62 $0.00Funding Sources for 2014 CIP Priority 1 ProjectsCIP $378,175.79Remaining 2008-A Bond Proceeds $21,345.00Anticipated Cash Carryforward $103,873.21Total Priority 1 Projects $503,394.00CIP Project HistoryActual and 2013Projects Budget Re-Estimated Remaining FundsPool Filtration and deck $250,000.002011 Engineering and design $29,650.002012 Pool filtration construction & deck* $197,101.502013 Pool Filtration close-out** $800.002013 Ground restoration and landscaping** $6,000.00TOTAL $250,000.00 $233,551.50 $16,448.502013 CIP Projects2013 Street Maintenance $190,996.00 $183,000.00 $7,996.002013 Stormsewer design $12,500.00 $12,500.00 $0.002013 Liftguard stands $18,000.00 $0.00 $18,000.002013 Concrete Deck and curb $50,000.00 $0.00 $50,000.002013 Public Wks Space Needs Assessment $0.00 $14,800.00 ($14,800.00)TOTAL $271,496.00 $210,300.00 $61,196.00Plus 2013 Project close out above $6,800.00**2013 BUDGET RE-ESTIMATE $217,100.00* Deck = $20,630Shading indicates bond payment made from this fund.Page 39 of 46

City of Fairway, KansasCapital Improvements Plan2014‐2018Last revised 07/19/2013Department/Project Description Project # Priority 2014 2015 2016 2017 2018 Project TotalsPublic Works DepartmentCARSSMP sidewalk (S. side Brookridge to Falmouth) 1 $127,684.00 $127,684.00Mill & Overlay Mission Rd (63rd St.‐SMP) 1 $243,009.00 $243,009.00Sidewalk Replacement Mission Rd (53rd St.‐SMP) 1 $90,000.00 $90,000.00Mill and Overlay 63rd St Mission to Reinhardt) 1 $20,000.00 $20,000.00Mill & Overlay Mission Rd (53rd St.‐SMP) 1 $70,000.00 $70,000.00Street MaintenanceReinhardt, 61st Terr, 58th St, 60th St 1 $239,394.00 $239,394.0057th Terr, Pawnee, Chadwick, Aberdeen Circle 1 $148,385.00 $148,385.00Alhambra, Falmouth, Cherokee Cir 1 $203,355.00 $203,355.00State Park Rd, Canterbury, Lockton Ln 1 $197,519.00 $197,519.00Reinhardt, Buena Vista, 61st St 1 $326,377.00 $326,377.00StormsewerConstruct stormsewer at 5901 Lockton, BC03041 1 $165,000.00 $165,000.00Construct stormsewer along 59th St. 2 $300,000.00 $300,000.00Construct stormsewer at 5703 Sheridan 2 $125,000.00 $125,000.00Replace 9 storm boxes on Howe & Glenfield 2 $72,000.00 $72,000.00Replace stormsewer on Eastvale fm Lockton‐Reinh 2 $150,000.00 $150,000.00CCTV all Storm Sewers 1 $56,000.00 $56,000.00Replace Truck 1 (truck only, use existing bed) 1 $45,000.00 $45,000.00Street sweeper 1 $300,000.00 $300,000.00Replace Mower 1 1 $20,000.00 $20,000.00PW Facility 2 $600,000.00 $600,000.00Public Works Total $460,394.00 $576,069.00 $616,364.00 $679,519.00 $1,166,377.00 $3,498,723.00Parks and RecreationResurface (paint) tennis courts 3 $10,000.00 $10,000.00Replace bathouse plumbing fixtures 3 $15,000.00 $15,000.00Replace bathroom stall walls 2 $10,000.00 $10,000.00Replace shower stall walls 3 $7,000.00 $7,000.00Replace pool house roof 2 $20,000.00 $20,000.00Install pour‐in‐place rubber in playground 1 $55,000.00 $55,000.00Landscape around pool and park 3 $35,000.00 $35,000.00Replace pump house roof 2 $10,000.00 $10,000.00Costruct storage addition at pool 1 $55,000.00 $55,000.00Lights and shade structures 2 $80,000.00 $80,000.00Replace conrete deck 1 $180,000.00 $180,000.00Pool building/zero‐depth entry/multi‐purpose room 1 $1,300,000.00 $1,300,000.00Parks and Recreation Total $135,000.00 $1,580,000.00 $40,000.00 $22,000.00 $0.00 $1,777,000.00Police DepartmentReplace laser radar 2 $4,500.00 $4,500.00Replace 4 handheld radar units 1 $7,500.00 $7,500.00Replace in‐car video system 1 $44,000.00 $44,000.00Office Chairs 3 $6,000.00 $6,000.00Replace weapons 1 $15,000.00 $15,000.00Police Department Total $44,000.00 $18,000.00 $0.00 $15,000.00 $0.00 $77,000.00Administration DepartmentReplace server 1 $10,000.00 $10,000.00Administration Department Total $0.00 $10,000.00 $0.00 $0.00 $0.00 $10,000.00TOTAL OF PRIORITY 1 PROJECTS (YELLOW) $503,394.00 $1,828,569.00 $491,364.00 $622,519.00 $416,377.00 $3,862,223.00TOTAL OF PRIORITY 2 PROJECTS (BLUE) $136,000.00 $304,500.00 $165,000.00 $72,000.00 $750,000.00 $1,427,500.00TOTAL OF PRIORITY 3 PROJECTS (GREEN) $0.00 $51,000.00 $0.00 $22,000.00 $0.00 $73,000.00GRAND TOTAL OF PROJECTS 2014‐2018 $639,394.00 $2,184,069.00 $656,364.00 $716,519.00 $1,166,377.00 $5,362,723.00PROJECTS IF MASTER PLAN IS NOT SCHEDULED TO START IN 5 YRS , 2014‐2018 (GRAY)Page 40 of 46

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DEBT SUMMARYPage 42 of 46

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City of Fairway, KansasOutstanding Debt and Summary of Future PaymentsFOR 2014 BUDGET - AS OF 1/1/2014RepaymentSourceGeneral Fund (Public Works Budget)& Sp. Hwy FundTransfer to CIP FundGeneral Fund (Admn. Budget)Stormwater Utility Fund &Debt Service FundGeneral Fund (Public Works Budget)& Sp. Hwy FundTransfer to CIP FundGeneral Fund (PW & Admin Budget)& Sp. Hwy FundTransfer to CIP FundSeries 2008-ASeries 2008-BSeries 2010-ASeries 2010-BSeries 2012-AGrandTotal DebtPrincipal (9/1) Interest Total Principal (9/1) Interest Total Principal (9/1) Interest Total Principal (9/1) Interest Total Principal (9/1) Interest Total Service2014 115,000 4,255 119,255 100,000 148,900 248,900 90,000 6,638 96,638 125,000 52,300 177,300 642,0932015 100,000 146,400 246,400 90,000 4,838 94,838 245,000 49,800 294,800 636,0382016 105,000 143,400 248,400 35,000 3,038 38,038 305,000 44,900 349,900 636,3382017 105,000 140,250 245,250 35,000 2,163 37,163 315,000 38,800 353,800 636,2132018 110,000 137,100 247,100 40,000 1,200 41,200 315,000 32,500 347,500 635,8002019 115,000 133,800 248,800 355,000 26,200 381,200 630,0002020 120,000 130,063 250,063 365,000 19,100 384,100 634,1632021 120,000 125,863 245,863 375,000 11,800 386,800 632,6632022 165,000 121,663 286,663 215,000 4,300 219,300 505,9632023 395,000 115,888 510,888 510,8882024 410,000 102,063 512,063 512,0632025 420,000 87,713 507,713 507,7132026 440,000 71,963 511,963 511,9632027 455,000 55,463 510,463 510,4632028 470,000 38,400 508,400 508,4002029 490,000 19,600 509,600 509,600- - - 115,000 4,255 119,255 4,120,000 1,718,529 5,838,529 290,000 17,875 307,875 2,615,000 279,700 2,894,700 9,160,359Principal SummarySeries 2008-A -Series 2008-B 115,000Series 2010-A 4,120,000Series 2010-B 290,000Series 2012-A 2,615,000Total Debt $ 7,140,000Page 44 of 46

CITY OF FAIRWAYPROJECTION - DEBT SERVICE DISTRIBUTION BY SOURCEDebtDebtService Fund Service Fund Special Highway Fund Stormwater GeneralYear (from prop. taxes) (from sales tax) Transfer to CIP Utility Fund Fund (Admin + PW) Total2014 68,000 128,900 82,000 120,000 243,193 642,0932015 126,400 100,000 120,000 289,638 636,0382016 128,400 100,000 120,000 287,938 636,3382017 125,250 100,000 120,000 290,963 636,2132018 127,100 100,000 120,000 288,700 635,8002019 128,800 100,000 120,000 281,200 630,0002020 130,063 100,000 120,000 284,100 634,1632021 125,863 100,000 120,000 286,800 632,6632022 166,663 100,000 120,000 119,300 505,9632023 390,888 120,000 510,8882024 392,063 120,000 512,0632025 387,713 120,000 507,7132026 391,963 120,000 511,9632027 390,463 120,000 510,4632028 388,400 120,000 508,4002029 389,600 120,000 509,600Page 45 of 46

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City of Fairway4210 Shawnee Mission Parkway, Suite 100Fairway, Kansas 66205913-262-0350www.fairwaykansas.org