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City of Lake Mary, FL Adopted Annual Budget Fiscal Year 2016-2017

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CITY OF LAKE MARY, FLORIDA FISCAL YEAR 2017 ADOPTED BUDGET AND 5-YEAR PROJECTIONS Mayor David J. Mealor Deputy Mayor George F. Duryea Commissioner Gary L. Brender Commissioner Sidney Miller Commissioner Jo Ann Lucarelli City Manager Jacqueline B. Sova Prepared by Dianne Holloway, Finance Director

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Table of Contents                                    City Manager’s Budget Message .................................................................................................................................... i General Fund General Fund Summary of Revenues and Expenditures ...............................................................................................2 General Fund Summary of Revenues............................................................................................................................3 General Fund Summary of Expenditures .......................................................................................................................5 Program Budget Summary City Commission.........................................................................................................................................................6 City Manager ............................................................................................................................................................10 Legal Services ..........................................................................................................................................................14 City Clerk ..................................................................................................................................................................16 General Government ................................................................................................................................................20 Risk Management.....................................................................................................................................................22 Community Development .........................................................................................................................................24 Finance..................................................................................................................................................................... 30 Information Systems.................................................................................................................................................34 Building ....................................................................................................................................................................38 Police Operations .....................................................................................................................................................44 Police Support Services ...........................................................................................................................................50 Fire Emergency Operations......................................................................................................................................54 Fire Prevention ........................................................................................................................................................58 Public Works – Administration ..................................................................................................................................62 Public Works – Streets/Sidewalks ............................................................................................................................66 Parks and Recreation ...............................................................................................................................................70 Facilities Maintenance .............................................................................................................................................76 Lake Mary Events Center .........................................................................................................................................80 Lake Mary Community Center ..................................................................................................................................84 Senior Center ...........................................................................................................................................................88 Tennis Center ...........................................................................................................................................................92 Special Revenue Funds All Special Revenue Funds Summary..........................................................................................................................97 Police 2nd Dollar Education and Training Fund ............................................................................................................98 Law Enforcement Trust Fund – State...........................................................................................................................99 Law Enforcement Trust Fund – Federal.....................................................................................................................101 Police Impact Fees Fund ...........................................................................................................................................102 Fire Impact Fees Fund ...............................................................................................................................................103 Public Works Impact Fees Fund ................................................................................................................................106 Recreation Impact Fees Fund ....................................................................................................................................107 Lake Mary Cemetery Fund.........................................................................................................................................109 Debt Service Fund Debt Service Summary ..............................................................................................................................................111 Capital Project Funds All Capital Project Funds Summary............................................................................................................................116 Capital Projects Fund.................................................................................................................................................117 Schedule of General Projects ....................................................................................................................................118 Individual Project Proposals .......................................................................................................................................119 One-Cent Infrastructure Sales Tax Projects Summary .............................................................................................144 Schedule of One-Cent Infrastructure Sales Tax Projects Fund.................................................................................. 145 Individual Project Proposals .......................................................................................................................................146       

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Table of Contents                                      Water and Sewer Fund Water and Sewer Fund Summary ..............................................................................................................................149 Program Budget: Water Treatment.....................................................................................................................................................150 Water Distribution/Wastewater Collection ..............................................................................................................154 Utility Billing ............................................................................................................................................................158 Schedule of Capital Projects ......................................................................................................................................162 Individual Project Proposals .......................................................................................................................................163 Stormwater Utility Fund Stormwater Utility Fund Summary..............................................................................................................................175 Stormwater Utility Program ........................................................................................................................................176 Schedule of Capital Projects ......................................................................................................................................180 Individual Project Proposals .......................................................................................................................................181 Internal Service Fund Internal Service Funds Summary ...............................................................................................................................184 Vehicle Maintenance Fund Summary ........................................................................................................................185 Vehicle Maintenance Program ...................................................................................................................................186 Vehicle Replacement Schedule .................................................................................................................................190 Health Insurance Fund Summary...............................................................................................................................193 FIVE YEAR PROJECTIONS General Fund Five Year Projections – General Fund General Fund Summary.............................................................................................................................................197 Program Budgets: City Commission – Operating/Personnel Projections .............................................................................................198 City Manager – Operating/Personnel Projections...................................................................................................199 Legal Services – Operating/Personnel Projections.................................................................................................200 City Clerk – Operating/Personnel Projections ........................................................................................................201 General Government – Operating/Personnel Projections.......................................................................................202 Risk Management – Operating/Personnel Projections ...........................................................................................203 Community Development – Operating/Personnel Projections ................................................................................204 Finance – Operating/Personnel Projections ...........................................................................................................205 Information Systems – Operating/Personnel Projections .......................................................................................206 Building – Operating/Personnel Projections ...........................................................................................................207 Police Operations – Operating/Personnel Projections............................................................................................208 Police Support Services – Operating/Personnel Projections ..................................................................................209 Fire Emergency Operations – Operating/Personnel Projections ............................................................................210 Fire Prevention – Operating/Personnel Projections................................................................................................211 Public Works – Administration – Operating/Personnel Projections.........................................................................212 Public Works – Streets/Sidewalks – Operating/Personnel Projections...................................................................213 Parks and Recreation – Operating/Personnel Projections......................................................................................214 Facilities Maintenance – Operating/Personnel Projections.....................................................................................215 Lake Mary Events Center – Operating/Personnel Projections................................................................................216 Lake Mary Community Center – Operating/Personnel Projections.........................................................................217 Senior Center – Operating/Personnel Projections ..................................................................................................218 Tennis Center – Operating/Personnel Projections..................................................................................................219    

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Table of Contents                                      Special Revenue Funds All Special Revenue Funds Summary.................................................................................................................……223 Police 2nd Dollar Education and Training Fund ..........................................................................................................224 Law Enforcement Trust Fund – State.........................................................................................................................225 Law Enforcement Trust Fund – Federal..................................................................................................................... 227 Police Impact Fees Fund ...........................................................................................................................................228 Fire Impact Fees Fund ...............................................................................................................................................229 Public Works Impact Fees Fund ................................................................................................................................232 Recreation Impact Fees Fund ....................................................................................................................................233 Lake Mary Cemetery Fund.........................................................................................................................................235 Debt Service Fund Debt Service Fund .....................................................................................................................................................239 Capital Project Funds All Capital Project Funds Summary............................................................................................................................ 242 Capital Projects Fund Summary.................................................................................................................................243 Schedule of General Projects ....................................................................................................................................244 Individual Project Proposals .......................................................................................................................................245 One-Cent Infrastructure Sales Tax Projects Fund Summary ....................................................................................287 Schedule of One-Cent Infrastructure Sales Tax Projects...........................................................................................288 Individual Project Proposals .......................................................................................................................................289 Water and Sewer Fund Water and Sewer Fund Summary ..............................................................................................................................295 Program Budgets: Water Treatment - Operating/Personnel Projections ..............................................................................................296 Water Distribution/Wastewater Collection – Operating/Personnel Projections .......................................................297 Utility Billing – Operating/Personnel Projections.....................................................................................................298 Schedule of Capital Projects ......................................................................................................................................299 Individual Project Proposals .......................................................................................................................................300 Stormwater Utility Fund Stormwater Utility Fund Summary..............................................................................................................................313 Stormwater – Operating/Personnel Projections .........................................................................................................316 Schedule of Capital Projects ......................................................................................................................................317 Individual Project Proposals .......................................................................................................................................318 Internal Service Funds Internal Service Funds Summary ...............................................................................................................................321 Vehicle Maintenance Fund Summary ........................................................................................................................322 Vehicle Maintenance - Operating/Personnel Projections ...........................................................................................323 Vehicle Replacement Schedule .................................................................................................................................324 Health Insurance Fund Summary...............................................................................................................................327      

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Lake Mary at a Glance                                    City Manager jsova@lakemaryfl.com City of Lake Mary Incorporated in 1973 September 8, 2016 Mayor and City Commission: In accordance with State law and pursuant to the City Charter, I am pleased to present to you for your consideration the Proposed Annual Operating Budget for Fiscal Year (FY) 2016/2017, including the five-year plan through FY 2020/2021. The City continues to realize forward momentum thanks to our long-standing support of a few fundamental values. In fact, this year’s State of the City was built around the themes of life, opportunity and fun. Significant progress has been made on each of these fronts. Our investment in these traits is well documented by the host of projects we have been working on over the past year. The Griffin Farm at Midtown project encapsulates our principles of building a community that enables our residents to live a good life, with ready access to opportunity and leisure. The project will define the City’s new Midtown district and add to our housing stock and retail offerings. Griffin Farm at Midtown meets our high urban planning standards, while creating new neighborhoods and new market value for Lake Mary. All signs continue to point toward sustained growth in FY 2016/2017. This budget proposal represents a commitment toward continued strategic financial planning to meet the City’s current and future goals of providing City services that enhance quality of life and maximize economic opportunity. Additionally, this budget allows us to reflect on the road ahead. The City’s built environment is highly regarded, but we have reached a point where new growth must be carefully planned and maximized with respect to our guiding principles. The City of Lake Mary has long pursued a measured and balanced approach in the administration of local government services. Looking forward, a measured and balanced approach is needed even more as our land resources continue to develop and Lake Mary grows into one of Florida’s preeminent cities. Lake Mary’s track record of using the budget process as part of our strategic vision is represented in this FY 2016/2017 budget document. i   

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Lake Mary at a Glance                                    This budget reflects the need to properly maintain our existing resources so they remain more than just functional - but cutting edge. This document serves as the foundation from which to build upon our community values of life, opportunity and leisure. Budget Document The budget is designed to provide the reader with a comprehensive and informative document that includes the policy directives of the Commission. The budget is a plan that provides management with the necessary tools to analyze, diagnose, and evaluate how well appropriated funds are converted into the services desired by our citizens. The budget is presented with a fiveyear plan encompassing all categories of revenue generation and expenditures including personnel, operating, and capital costs. Following the Budget Message is the Budget in Brief that is a comprehensive review of all components of revenues, expenditures and fund balances. Budget Highlights  The total proposed FY 2017 budget is 7.3% less than the FY 2016 budget at a total of $31,501,426 for all funds combined. This is a decrease of $2,482,160 from last year.  For the fourth consecutive year, we propose to hold the ad valorem millage rate at 3.5895. Combined property values reflecting a total increase of 5.6% which will yield $377,987 more in ad valorem tax collections than last year. Select Development Projects from Last Year  Griffin Farm at Midtown (construction commencing this fiscal year)  120,000 square feet of retail  300 apartment units  138 fee ownership housing  Florida Hospital Emergency Center (opened May 2016)  Crystal Reserve (16 single family homes, under construction)  Twelve Oaks (12 single family homes, under construction) Economic Incentives The City currently has five economic incentive program obligations. After proof of fulfillment of their obligations, Axium Healthcare is eligible for a payment of up to $5,625 and Verizon’s payment is up to $168,750. Deloitte’s first economic incentive payment will be up to $170,000 in FY 2017. Additionally, FARO Technologies, Dixon Ticonderoga, Paylocity and Jeunesse may be eligible for their first payments totaling $11,750. Debt Service The final payment for the Series 2007 Refunding Revenue Note was made on October 1, 2015. The outstanding balance on the Series 2012 Public Improvement Refunding Revenue Note is currently $3,442,000. Debt service for FY 2017 will be $333,867. ii   

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Lake Mary at a Glance                                    Capital Projects  Carry-forward projects this year are just over $500,000. Downtown projects include the Wilbur Avenue Traffic Signal and the Crystal Lake Avenue Sidewalk and Turn Lane projects that total $335,000.  The US 17-92/Weldon Boulevard – CRA Streetscape project is slated for this year. We estimated the project costs at about $362,000, with the CRA covering $355,470.  The Fire Department is replacing end of life equipment such as an X Series Cardiac Monitor and fire hose on the older trucks.  Our buildings and facilities are in the ten (10) to fifteen (15) year-old age range. As they age we are looking at higher maintenance costs and replacement of roofs, flooring, sprucing up the exteriors of buildings, and mechanical items. This year we have added a General Administrative Projects Reserve in the amount of $300,000. This reserve will be in place to make repairs for which we cannot determine the timing. For example, the Police Department’s building chiller and roof are at end of life and due to continual replacement of parts and making patches, are not going to last much longer. A new chiller can cost between $110,000 and $150,000. We will also be looking for energy efficiency savings. A new roof at the Police Department is estimated at $100,000. We are in the process of making a $47,000 emergency procurement of the HVAC controller at City Hall, and any one (1) or all five (5) of the units can stop working at any time. The cost of an individual unit is $50,000.  As the need grows to increase programs at the Senior Center, the Municipal Complex will be renovated to expand the area into unoccupied office space. We have recently replaced two (2) of the HVAC units at the Municipal Complex. A third one looks like it may need to be replaced this year.  As part of the Central Park Improvement Project, the City’s new entry feature will be designed. Personnel We will continue to award our employees with merit increases based on performance. Individual department budgets allow for up to a 3% increase that is calculated through the annual evaluation process. Individual merits are calculated on a point scale utilized consistently among all departments.  In the Building Department, we are adding a new Staff Assistant position to improve customer service and the issuance of building permits on the telephones and at the customer service counter. Additionally, the Staff Assistant will assist with scanning the large backlog of permits and assist with public record requests.  A Senior Planner has been added in the Community Development Department. Recent activity regarding development and redevelopment have increased the department's overall workload and need for an additional planner to review site plans, plats and permits.  The City Engineer position has been moved to Public Works and the funding will be split 50/50 between Stormwater and Public Works Administration. Additionally, the GIS iii   

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Lake Mary at a Glance                                    Specialist has been moved to Public Works Administration along with all engineering related duties.  With the departure of the Support Services Supervisor, we are currently taking the opportunity to evaluate the structure of that division which is comprised of communications, records, property and evidence, as well as code enforcement. The proposed budget reflects operations under the current structure, however, in the new fiscal year we will make some internal accounting changes that will help us better capture costs associated with these functions by separating the communications center costs from other departmental support functions.  The Seminole County School Board will now reimburse the City for fifty (50%) of the City’s two (2) School Resource Officers’ salaries. One part-time reserve position was converted to full-time to accommodate the additional School Resource Officer.  In an effort to reduce overtime, the Fire Department will study adding part-time reserve firefighters.  Also set aside is funding in the amount of $150,000 to address any pay plan inequities that may arise from a pay study. Employee Benefits Our benefits plan begins on July 1st every year. During our renewal process this year, we had the opportunity to take advantage of medical plans that provided increased benefits, including a base plan and buy-up plan. The Public Risk Management (PRM) Health Trust provides these benefits at a more reasonable cost as the City will pay a single premium per employee based on the plan chosen. The premium is a combination of the City’s benefit payment and the employee contribution. The new premiums went into effect on July 1, 2016, and will remain the same until September 30, 2017. This changes the existing structure of the Health Insurance Fund as we will no longer be managing individual medical claims. This fund will now be transitioning into capturing only the costs associated with the Employee Wellness Center. Vehicle Replacement Fund The current Vehicle Replacement Fund consists of 157 vehicles and large motorized equipment. Twenty (20) items are scheduled for replacement this year. The large items scheduled to be replaced are a rescue estimated at $262,000, and our 1995 Caterpillar Loader at $200,000. Additional replacements include a Kubota tractor for the parks department, a trailer at the utilities department, the police department’s 2006 4x4 mule mower, ten (10) marked police units, four (4) trucks of varying sizes, and the 2005 Nissan Altima. Each year the fleet replacement schedule is carefully reviewed and each replacement is considered necessary not just by age or miles, but overall condition and projected reliability. iv   

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Lake Mary at a Glance                                    Date of Incorporation Form of Government Area Total Fiscal Year 2017 Proposed Budget Taxable Property Valuation Proposed Fiscal Year 2017 Millage Rate Population 2016 2011 2006 15,905 13,868 14,020 Resident Statistics Median Age Median Income Average Home Sales Price (2016 Q1) 44.1 $76,037 $299,781 Industrial Distribution Educational, Health, Social Professional, Scientific, Management Retail Trade Finance, Insurance, Real Estate Manufacturing Construction Arts, Entertainment, Recreation Wholesale Trade Information Other 18% 14% 13% 12% 8% 7% 7% 6% 6% 9% Business Tax Receipts 2015 2014 2013 2012 1,999 1,773 2,032 1,823 Total Debt Outstanding Refunding Revenue Notes (millions) Per Capita 3.442 250 July 6, 1973 Commission/Manager 9.9 Square Miles $ 31,443,233 $ 2,093,413,939 3.5895 Service Statistics Utilities (Active Accounts) Water Sewer Solid Waste Collection Accounts Residential Commercial Streets Paved (miles) Unpaved (miles) Street Lights Parks & Recreation Acreage Parks Community Centers Community Development Land Use Amendments/Rezonings License/Permit Reviews Building Development Total Permits Issued Construction Inspections Police Sworn Officers Civilians Reserve Officers Code Enforcement Fire Employees Emergency Calls Answered Medical Transports Fire Stations 5,193 2,970 4,744 246 57.30 2.46 1,087 39 9 3 8 776 1,763 5,280 42 22 3 1 47 4,348 1,845 2 v   

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FY 2016 Millage and Taxable Values                             MILLAGE AND TAXABLE VALUES    The preliminary taxable value was received from the Seminole County Property Appraiser on June 28, 2016. Taxable values were $2.1 billion, up 5.6% from last year.  At the proposed millage rate of 3.5895, ad valorem revenues would yield $7,138,594 budgeted at 95%.  Each 1/10th of a mill generates $198,874 in ad valorem taxes. HISTORICAL PERSPECTIVE FY 11 FY 12 FY 13 FY 14 Taxable Value (millions) $ 1,841.0 $ 1,734.1 $ 1,720.8 $ 1,783.9 % Change in Taxable Value New Construction Value (millions) (11.71%) $ 11.57 (5.81%) $ 5.99 (0.77%) $ 5.16 3.67% $ 37.03 Millage Rate 3.6355 3.6355 3.6355 3.5895 Rolled-back Rate 4.1449 3.8625 3.6552 3.5895 Adjusted Rolled-back Rate 4.6826 4.8898 4.9570 5.1280 Majority Vote 4.5941 4.9167 5.1786 5.2147 Two-thirds Vote Maximum Rate 5.0535 5.4084 5.6965 5.7362 Property Tax Revenue (millions) $ 6.47 $ 6.07 $ 6.03 $ 6.15 FY 15 $ 1,855.7 4.02% $ 23.41 3.5895 3.4747 5.0633 5.2228 5.7451 $ 6.33 FY 16 Proposed FY17 $ 1,982.6 $ 2,093.4 6.84% 5.52% $ 66.33 3.5895 3.4826 5.0832 5.1828 5.7011 $ 6.76 $ 38.89 3.5895 3.4658 5.0205 5.2088 5.7297 $ 7.14 Rolled-back Rate = 3.4658. This is the rate which provides the same property tax revenue as the prior year plus tax revenue on new construction. This rate would yield ad valorem revenue of $7,255,354. Adjusted Rolled-back Rate = 5.0205. This is the tax proceeds with the prior year Majority Rate divided by the new year taxable value. This is used to calculate the new year Majority Rate and would yield $10,509,985. Majority Vote = 5.2088. This is the prior year Majority Rate plus the change in per capita Florida personal income which is reported each year by the Office of Economic and Demographic Research. Ad valorem revenues would be $10,904,175 and would require a majority vote to impose. Two-thirds Vote Maximum Rate = 5.7297. This is 110% of the Majority Rate and requires a two-thirds vote. Ad valorem revenues would be $11,994,592. vi   

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FY 2017 Revenue Budget                                    ASSUMPTIONS:  Maintain millage rate at 3.5895 mills.  Continue existing rates for Franchise Fees and Utility Taxes, however, we are seeing a decline in these revenues as are many local governments.  Retain current rates for Licenses and Permits.  Fines and Forfeiture revenues remain flat.  Use state provided estimates for communication service taxes, local option gas tax, state revenue sharing, and ½ cent sales tax.  Charges for services were estimated at existing rates. TOTAL REVENUES BY FUND Fund General Fund Special Revenue Funds Debt Service Fund Capital Project Funds Enterprise Funds Internal Service Funds Reserves Total Projected Revenues Adopted FY 2016 $ 18,133,557 45,100 336,928 1,687,882 4,722,000 3,318,841 5,739,278 $ 33,983,586 Proposed FY 2017 $ Change $ 18,524,001 $ 390,444 39,985 (5,115) 335,807 (1,121) 2,375,474 687,592 5,007,000 285,000 1,593,172 (1,725,669) 3,625,987 (2,113,291) $ 31,501,426 $ (2,482,160) % Change 2.15% (11.34%) (0.33%) 40.74% 6.04% (52.00%) (36.82%) (7.30%)  Revenues including reserves and transfers total $31,501,426. This is a decrease of $2,482,160 or 7.3%. This decrease can be contributed to the following items:  Moving to the PRM Health Trust results in the restructuring of the Health Insurance Fund. The City’s portion of the premiums will now be recorded as an expense to each division and not be charged to the Health Insurance Fund.  Revenues for employee only contributions will now help to fund the Employee Wellness Center.  Water, Sewer and Stormwater revenues are projected to be relatively flat.  There is an overall reduction in the use of reserves. vii   

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FY 2017 Revenue Budget                                    GENERAL FUND REVENUES General Fund Revenues by Source: Ad Valorem Taxes Franchise & Utility Taxes Licenses & Permits Fines & Forfeitures Intergovernmental Charges for Services Assessments, Interest & Misc. Transfers Reserves Total Projected Revenues FY 2016 Adopted $ 6,760,607 6,194,184 555,043 73,500 1,686,723 1,536,500 227,000 1,100,000 2,050,385 $ 20,183,942 FY 2017 Proposed $ 7,138,594 5,622,822 809,500 77,000 1,817,585 1,646,500 212,000 1,200,000 2,648,537 $ 21,172,538 $ Variance $ 377,987 (571,362) 254,457 3,500 130,862 110,000 (15,000) 100,000 598,152 $ 988,596 % 5.59% (9.22%) 45.84% 4.76% 7.76% 7.16% (6.61%) 9.09% 29.17% 4.90%  General Fund revenues including transfers and reserves total $21,172,538. This is an increase of $988,596 or 4.90%. Excluding transfers and reserves, there is an overall increase in revenues of $290,444 or 1.71%.   An increase in taxable value resulted in $377,987 in additional ad valorem tax revenue at 3.5895 mills.  Revenue increases are projected for Building Permit Fees and fees for plans examining, review and approval.  Local governments are seeing a decline in Franchise & Utility Tax revenues as well as the Communication Services Tax.  Intergovernmental revenues are projected to slightly increase.  Charges for services are growing primarily due to the reimbursement from the Seminole County School Board for fifty (50%) reimbursement of our two (2) School Resource Officers.  With the projected decline in Franchise, Utility and Communication Services taxes, we will have to increase the use of reserves in the General Fund. These revenues were estimated using very conservative guidelines.  A conservative analysis of the FY 2016 revenues indicate General Fund revenues will result in an additional $150,000 than originally projected. viii   

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FY 2017 Revenue Budget                                    ENTERPRISE REVENUES Enterprise Revenues Water & Sewer User Fees Stormwater Fees Assessment, Interest & Misc. Reserves Total Projected Revenues FY 2016 Adopted $ 4,171,000 396,000 155,000 1,282,506 $ 6,004,506 FY 2017 Proposed $ 4,454,000 400,000 153,000 758,582 $ 5,765,582 $ Variance $ 283,000 4,000 (2,000) (523,924) $ (238,924) % 6.78% 1.01% (1.29%) (40.85%) (3.98%)  Revenues including reserves total $5,765,582. This is a decrease of $238,924 or 3.98%. Excluding reserves, there is an overall increase in revenues of $285,000 or 6.04%.  This is an indication that user charges may be supporting expenditures of the fund, however, the decrease in the use of reserves indicates that these funds need to be continually monitored to ensure sustainability. TOTAL REVENUES BY FUND Debt Service Fund Capital Project Funds General Fund Enterprise Funds Internal Service Funds Special Revenue  Funds Reserves Reserves Special Revenue Funds Internal Service Funds Enterprise Funds Capital Project Funds Debt Service Fund General Fund ix   

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