Regular Council Meeting - Second Budget Hearing September 24, 2024

Village Council Joe I. Rasco, Mayor Allison McCormick, Vice Mayor Franklin H. Caplan Edward London Brett G. Moss Oscar Sardinas Fernando A. Vazquez 1. CALL TO ORDER/ROLL CALL OF MEMBERS 2. PLEDGE OF ALLEGIANCE 3. BRIEF COMMENTS BY COUNCIL 4. PUBLIC COMMENTS: 5. SPECIAL PRESENTATION: 5.A. ACHIEVEIT STRATEGY SYSTEM PRESENTATION (VILLAGE MANAGER) 6. MILLAGE RESOLUTION: 6.A. A RESOLUTION OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, ADOPTING THE FINAL MILLAGE RATE OF THE VILLAGE OF KEY BISCAYNE FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2024, THROUGH SEPTEMBER 30, 2025, PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BUDGET HEARING REGULAR COUNCIL MEETING TUESDAY, SEPTEMBER 24, 2024 6:30 PM If you would like to speak during public comments, please fill out a blue request form available at the Council Chamber entrance and submit it to the Village Clerk prior to the start of the meeting. When your name is called, please come forward to the podium and state your name and address. (If applicable, please state if you are a hired consultant or Village employee and/or engaged in lobbying activities and/or representing an organization.) Unless otherwise provided by Council, members of the public will have three (3) minutes to speak. September 24, 2024 www.keybiscayne.fl.gov MISSION: TO PROVIDE A SAFE, QUALITY COMMUNITY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT. 1

BILL); AND PROVIDING FOR AN EFFECTIVE DATE. (VILLAGE MANAGER) PUBLIC HEARING REQUIRED 7. ORDINANCE: 7.A. AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA ADOPTING THE BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2024 THROUGH SEPTEMBER 30, 2025 PURSUANT TO SECTION 200.065, FLORIDA STATUTES (TRIM BILL); AND PROVIDING FOR AN EFFECTIVE DATE. (VILLAGE MANAGER) SECOND READING PUBLIC HEARING REQUIRED 8. SCHEDULE OF FUTURE MEETINGS/EVENTS: 9. ADJOURNMENT RECOMMENDATION: APPROVAL TAB 1 RECOMMENDATION: APPROVAL TAB 2 REGULAR COUNCIL MEETING TUESDAY, OCTOBER 15, 2024, 6:30 P.M., COUNCIL CHAMBER SPECIAL COUNCIL MEETING WEDNESDAY, OCTOBER 23, 2024, 6:00 P.M., COUNCIL CHAMBER KEY BISCAYNE MUNICIPAL ELECTION TUESDAY, NOVEMBER 5, 2024, 7:00 A.M. TO 7:00 P.M., GYMNASIUM, KEY BISCAYNE COMMUNITY CENTER INSTALLATION CEREMONY WEDNESDAY, NOVEMBER 20, 2024, 7:00 P.M., KEY BISCAYNE COMMUNITY CENTER REGULAR COUNCIL MEETING TUESDAY, DECEMBER 17, 2024, 6:30 P.M., COUNCIL CHAMBER I. ANY PERSON WISHING TO ADDRESS THE VILLAGE COUNCIL ON AN ITEM ON THIS AGENDA IS ASKED TO REGISTER WITH THE VILLAGE CLERK PRIOR TO THAT ITEM BEING HEARD. PRIOR TO MAKING A STATEMENT, PLEASE STATE YOUR NAME AND ADDRESS FOR THE RECORD. September 24, 2024 www.keybiscayne.fl.gov MISSION: TO PROVIDE A SAFE, QUALITY COMMUNITY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT. 2

II. IN ACCORDANCE WITH THE AMERICANS WITH DISABILITIES ACT OF 1990, ALL PERSONS WHO ARE DISABLED AND WHO NEED SPECIAL ACCOMMODATIONS TO PARTICIPATE IN THIS PROCEEDING BECAUSE OF THAT DISABILITY SHOULD CONTACT THE OFFICE OF THE VILLAGE CLERK, 88 WEST MCINTYRE STREET, KEY BISCAYNE, FLORIDA 33149, TELEPHONE NUMBER (305) 365-5506, NOT LATER THAN TWO BUSINESS DAYS PRIOR TO SUCH PROCEEDINGS. III. IF A PERSON DECIDES TO APPEAL ANY DECISION MADE BY THE VILLAGE COUNCIL WITH RESPECT TO ANY MATTER CONSIDERED AT A MEETING OR HEARING, THAT PERSON WILL NEED A RECORD OF THE PROCEEDINGS AND, FOR SUCH PURPOSE, MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED (F.S.286.0105). IV. IN ACCORDANCE WITH VILLAGE CODE SECTION 2-161, ADOPTING SECTION 2- 11.1(s) OF THE MIAMI-DADE COUNTY CODE, ANY PERSON ENGAGING IN LOBBYING ACTIVITIES, AS DEFINED THEREIN, MUST REGISTER AT THE VILLAGE CLERK’S OFFICE BEFORE ADDRESSING THE COUNCIL ON THE ABOVE MATTERS OR ENGAGING IN LOBBYING ACTIVITIES. THE ABOVE MEETINGS ARE HELD IN THE COUNCIL CHAMBER, 560 CRANDON BOULEVARD AND ARE SUBJECT TO CHANGE. ZONING MEETINGS AND SPECIAL COUNCIL MEETINGS WILL BE SCHEDULED ON AN AS NEEDED BASIS. PLEASE VISIT www.keybiscayne.fl.gov TO VIEW THE MEETING SCHEDULE. September 24, 2024 www.keybiscayne.fl.gov MISSION: TO PROVIDE A SAFE, QUALITY COMMUNITY ENVIRONMENT FOR ALL ISLANDERS THROUGH RESPONSIBLE GOVERNMENT. 3

Page 1 of 2 RESOLUTION NO. 2024-____ A RESOLUTION OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, ADOPTING THE FINAL MILLAGE RATE OF THE VILLAGE OF KEY BISCAYNE FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2024, THROUGH SEPTEMBER 30, 2025, PURSUANT TO FLORIDA STATUTE 200.065 (TRIM BILL); AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to Section 200.065 of the Florida Statutes, the Property Appraiser has made tax assessments for all real property within jurisdiction of the Village of Key Biscayne (the “Village”); and WHEREAS, on July 26th, 2024, the Village transmitted the Certificate of Taxable Value to the Property Appraiser determining the “Proposed Millage Rate” for the fiscal year commencing October 1, 2024, and the Council further scheduled the public hearings required by Section 200.065 of the Florida Statutes to be held on September 10, 2024 at 6:30 p.m. and on September 24, 2024 at 6:30 p.m.; and WHEREAS, said public hearings, as required by Section 200.065(2)(c) and (d), were held by the Village Council on September 10, 2024, commencing at 6:30 p.m. and on September 24, 2024, commencing at 6:30 p.m., as previously noticed, and the public and all interested parties had the opportunity to address their comments to the Village Council and the Village Council considered the comments of the public regarding the final millage rate and complied with the "TRIM" requirements of the Florida Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF KEY BISCAYNE, FLORIDA AS FOLLOWS: Section 1. Recitals. That each of the above-stated recitals are hereby adopted, confirmed, and incorporated herein. 4

Page 2 of 2 Section 2. Adoption of Final Millage Rate. That the final millage rate for the Village of Key Biscayne for the fiscal year commencing October 1, 2024, through September 30, 2025, be and is hereby fixed at the rate of 3.0378 mills which is $3.04 dollars per $1,000.00 of assessed property value within the Village of Key Biscayne. Section 3. Rolled-Back Rate. That the rolled-back rate is 2.8372 mills and the final millage rate is 3.0378 mills, which is 0.2006, or 7.07%, over the rolled-back rate. Section 4. Effective Date. That this Resolution shall be effective immediately upon adoption and shall be applicable from and after October 1, 2024. PASSED and ADOPTED this __ _ day of September, 2024. JOE I. RASCO MAYOR ATTEST: JOCELYN B. KOCH VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: WEISS SEROTA HELFMAN COLE & BIERMAN, P.L. VILLAGE ATTORNEY 5

1 ORDINANCE NO. 2024-___ AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE, FLORIDA ADOPTING THE BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2024 THROUGH SEPTEMBER 30, 2025 PURSUANT TO SECTION 200.065, FLORIDA STATUTES (TRIM BILL); AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Village Manager presented to the Village Council a "Tentative General Fund Operating Budget” for the fiscal year commencing October 1, 2024 and the Village Council scheduled the public hearing required by Section 200.065(2)(c), Florida Statutes to be held on September 10, 2024 at 6:30 p.m.; and WHEREAS, the Property Appraiser has properly noticed the public hearing scheduled for September 10, 2024, at 6:30 p.m., as required by Chapter 200 of the Florida Statutes; and WHEREAS, said public hearing, as required by Section 200.065(2)(c), Florida Statutes, was held by the Village Council on September 10, 2024, commencing at 6:30 p.m. as previously noticed and the public and all interested parties having had an opportunity to address their comments to the Village Council, and the Village Council having had an opportunity to amend the tentative budget as it deemed appropriate and having considered the comments of the public regarding the tentative budget and having complied with the "TRIM" requirements of Florida Statutes; and WHEREAS, pursuant to Section 200.065(2)(d), Florida Statutes, a final public hearing to adopt the budgets for the fiscal year commencing on October 1, 2024, through September 30, 2025, was held, as advertised, on Tuesday, September 24, 2024, at 6:30 p.m. and the Council considered comments from the public. NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AS FOLLOWS: 6

2 Section 1. Recitals. That the above-stated recitals are true and correct and are incorporated herein by this reference. Section 2. Adopting Budgets. That upon prior adoption of the Village’s final millage rate, which is hereby ratified, the Village of Key Biscayne budgets for the fiscal year commencing October 1, 2024 attached hereto as Exhibit “A” and “B” are approved and adopted. Section 3. Effective Date. That this Ordinance shall become effective immediately upon final adoption on second reading and shall be applicable from and after October 1, 2024. PASSED on first reading on the _____ __ day of September, 2024. PASSED AND ADOPTED on second reading on the ____ __ day of September, 2024. JOE I. RASCO ATTEST: MAYOR JOCELYN B. KOCH VILLAGE CLERK APPROVED AS TO FORM AND LEGAL SUFFICIENCY: WEISS SEROTA HELFMAN COLE & BIERMAN, P.L. VILLAGE ATTORNEY 7

OUR ISLAND PARADISE SEPTEMBER 24, 2024 FY25 Budget Proposal Second Hearing FY25 Budget Proposal Second Hearing FY25 Budget Proposal Second Hearing FY25 Budget Proposal Second Hearing EXHIBIT A 8

OUR ISLAND PARADISE 2 FY25 Strategy & Budget Proposal Purpose: To propose a FY25 Budget that aligns valued resources to achieve our strategic goals to provide the public safety, services, programs and infrastructure our residents expect Principals: • Aligns resources to strategic priorities • Offers best-value solutions • Considers current economic challenges • Focuses on near-term results and outcomes • Incorporates a long-term view • Improves customer service and responsiveness • Involves and promotes communication and engagement with community and partners • Creates employee buy-in and empowerment • Provides transparency, accountability and controls  stewardship of public resources Outcome: An approved FY25 Budget and Capital Improvements Plan to implement the Village’s strategic goals 9

OUR ISLAND PARADISE 3 Developing FY25 Strategy & Budget March April May June July August September Develop FY25 Strategy & Budget Estimate Set Millage Cap 1st Budget Hearing: Sep 10 2nd Budget Hearing: Sep 24 Council Guidance Detailed Line-Item Budget Development & Review Adopted Budget Budget Workshop FY24 Budget Reconciliation, Audit & Amendment(s) Annual Council Strategy Session Annual Admin Strategy Session Release to Council NLT Aug 30 Community Meeting Aug 14 10

OUR ISLAND PARADISE 4 • Strategic Overview - Manager • Revenue Projections - CFO • Debt Status - CFO • Special Revenue & Enterprise Funds – CFO • Reserve Balances – CFO • Operating Budget Cost Drivers – CFO • FY25 Baseline Budget Estimate – CFO • 5-Year Capital Improvements Program – CIP&GM • FY25 Proposed New Initiatives – Manager & Directors • FY25 Proposed Millage – Manager • Back-up Slides Agenda 11

OUR ISLAND PARADISE Village of Key Biscayne Functional Organization Chart VILLAGE RESIDENTS VILLAGE COUNCIL MAYOR Hon. Joe Rasco VICE MAYOR Hon. Allison McCormick VILLAGE MANAGER Steven C. Williamson Leadership and Strategic Vision Align Resources with Strategy and Priorities Engage and Coordinate with Council Carry out Council Directives Resident Service and Responsiveness Deliver Public Services, Projects and Programs Communicate and Engage with Community Develop and Manage Partnerships Integrate Information Systems, Technology and Innovation Hon. Frank Caplan Hon. Brett Moss Hon. Ed London Hon. Oscar Sardinas Hon. Fernando Vazquez VILLAGE ATTORNEY Chad Friedman VILLAGE CLERK Jocelyn Koch FINANCE & PROCUREMENT Benjamin Nussbaum Planning & Programming Budgeting Finance & Accounting Investments & Debt Grants Procurement Pension Oversight BUILDING, ZONING & PLANNING Jeremy Calleros-Gauger Community Development Building, Planning & Zoning Geographic Info System Flood Plain Management Code Compliance Real Property HUMAN RESOURCES Juan Gutierrez Recruitment Performance Measuring Health & Safety Training & Development Incentives & Recognition Risk Management Compensation & Benefits POLICE DEPARTMENT Chief Frank Sousa Public Order & Safety Law Enforcement Crime Prevention Investigations Community Programs & Partnerships Traffic Safety FIRE DEPARTMENT Chief Eric Lang Fire Prevention Fire Response Emergency Medical Services Emergency Management Community Programs & Partnerships PUBLIC WORKS Chris Miranda Capital Improvements Stormwater Utilities Rights-of-Way Transportation & Transit Shoreline Management Solid Waste Facility Maintenance PARKS, RECREATION & OPEN-SPACES Todd Hofferberth Parks & Recreation Public Spaces Community Center Community Programs & Events Athletics Programs 512

OUR ISLAND PARADISE 6OUR ISLAND PARADISE 13

OUR ISLAND PARADISE 7 FY24 Highlights & Achievements A Safe & Secure Village Awarded Excelsior Status for Re-Accreditation Added Crossing Guards at Key Colony Offered Community Classes and Training International Accredited Agency Status Conducted Hurricane Training & Exercise Increased Lithium Battery Awareness Ordered 2 New Fire Rescue Trucks A Thriving & Vibrant Community & Local Marketplace Executed KB Clean in Commercial District Awarded County Neat-Streets Grant Implemented E-Plan (Design Review & Permits) Community Rating System (CRS) from 8 to 6 Improved Permit Processing Time Procured Repair of Bedia Plazas An Accessible, Connected and Mobile Transportation Network Completed Right-Turn Lane at Harbor Drive Coordinated Better Bus Network Enhanced Mashta Bridge & Circle Added 4 Freebees to EV Fleet Completed Crandon Blvd Multimodal Study Improved Village-Wide Landscaping A Resilient & Sustainable Environment and Infrastructure Completed Beach Renourishment Secured USACE Back Bay Feasibility Study Fully Maintained Stormwater System Completed Immediate Flood Control Project Completed Zone 1 BODR & LOS Designation Increased Visibility of RIAP Admin Support & Communications Clear Gov for Budget & Financial Transparency Enhanced Village Vetting Policy & Process Programming for Village Broadcast Station Negotiated & Ratified 4 CBAs Implemented VKB 311 Collected Past Due Solid Waste Fees Completed Biennial Survey Engaging & Active Program & Public Spaces Awarded FRDAP Grant for Under-5 Playground Completed Procurement of Soccer Program Completed Paradise Park Frigatebird Art Improved Field Maintenance & Landscaping Selection of KBCC Concession Refurbished Community Center Pool Improved Special Needs Programming 14

OUR ISLAND PARADISE 8 Resident Survey Highlights Key Biscayne is a clean, safe, family-friendly village with a small community atmosphere, access to great parks and nature, excellent arts and cultural activities, good schools and a focus on youth and recreation. Located on a barrier island just miles from Miami, the Village is nestled between two active and beautiful parks, the Atlantic Ocean, and Biscayne Bay. Residents enjoy an intimate island life with proximity to nature, schools, city cultural and arts activities, and various transportation options. Because of the community’s economic well-being, the Village operates at a high level even with the lowest overlapping milage rate in Miami-Dade County. Positive stewardship maximizes revenues, optimizes expenditures, and retains low debt service and comfortable emergency and general reserves. Knowing that a small island community cannot thrive by itself, the Village actively engages and cooperates with community organizations and its residents while prioritizing strong relationships with multiple partner agencies and our elected officials at the local, state and federal level. As a full-service municipal government with exceptional fire rescue and police capabilities, the Village offers a wide range of quality government services to its residents. Prioritizing its residents first, the Village ensures quality facilities, building and parks along with engaging community programs and events. 15

OUR ISLAND PARADISE 9 Resident Survey Results I-S RatingSatisfactionImportanceSignificant Topics .270628%38%Traffic Conditions .216169%21%Beach Maintenance .169142%29%Traffic Enforcement .137550%27%Street Lighting .158042%27%Planning, Zoning & Building Services .113158%27%Facilities & Services for Teens .103054%22%Police Visibility & Presence .088262%23%Cultural & Art Activities .081241%14%Programs & Services for Persons with Disabilities .070861%18%Street Quality Top Capital Efforts: • Stormwater Drainage • Traffic Alleviation • Beach Renourishment • Sea-level Rise Mitigation • Power & Telecom Undergrounding • Water & Wastewater • Walking & Biking Safety Other Interpretations: • Police Presence • Communications & Website • Access to Public Education • Planning for the Future • Pedestrian & Bicycle Safety • Traffic Flow • Code Enforcement • Transparency 16

OUR ISLAND PARADISE 10 Village SWOT Analysis STRENGTHS WEAKNESSES THREATS OPPORTUNITIES 1. Street Light Coverage 2. Crandon Blvd Traffic Mobility & Safety 3. Athletic Field Space 4. Facility & Parks Maintenance 5. Stormwater & Utility Infrastructure 6. Information Management & Reporting 7. Strategic Communications 1. Aging Public & Private Infrastructure 2. Uncoordinated Causeway Management 3. Haphazard Virginia Key Development 4. Storms & Environmental Changes 5. Lack of Diverse Revenue Sources 6. Accessibility to Talented Human Capital 7. Information Saturation 8. Preemptive Statutes and Ordinances 1. Quality of Life, Reputation & Location 2. Community’s Economic Well-Being 3. Actual and Sense of Safety & Security 4. Community Programs & Events 5. Government’s Financial Posture 6. Full-Service Government & Customer Service 7. Partner & Agency Coordination 1. Athletic Fields on Virginia Key 2. Data-Driven Traffic Solutions 3. Rickenbacker Causeway Partnerships 4. USACE CSRM Beach & Back-Bay Study 5. Partner with FPL to Improve Power Reliability 6. Pilot Projects & Test Cases 7. Continued Pursuit of External Investment 17

OUR ISLAND PARADISE 11 FY25 Focus Areas Ensure Community Safety Maintain Safe Streets Shape Village Character Provide Programs & Events Sustain Athletic Fields, Parks & Beach Alleviate Traffic Reduce Flooding Enhance Power Reliability Perform Maintenance & Repair Advance Communications & Collaboration 18

OUR ISLAND PARADISE 12 Village Financial Wellness Providing Effective and Efficient Government Services: Low Debt to Revenue Ratio 2.5% Healthy Reserves ~50% of Budget $20.9M Full Access to General Obligation Bond $100M Credit Rating Investment Grade Low Risk Moody’s Aa1 S&P AA Grants Under Management $17.6M Lowest Overlapping Millage in M-DC 15.6226 Pension Coverage 94.5% Diversifying Revenue Sources Ad valorem 71% Strength • Protection • Potential • Four successive years of lowering millage rate • Ability to finance expected level of services, programs and projects • Ability to invest in the future • Ability to leverage funds • Ability to position for an emergency • Ability to meet financial obligations over a budgeted fiscal year • Ability to meet immediate or short-term financial obligations • Ability to meet long-term financial obligations Special Revenue & Enterprise Funds Balanced Cash Flow 19

OUR ISLAND PARADISE 13 Revenue Projection Ad-Valorem Taxes: 10.1% Increase in taxable Value from prior year June 30 estimate - 7.2% State Revenue Share: Based on sales and use tax and distribution measured by population and sales tax collections. Also includes a state revenue share for fire and police pension. Strong economic activity in FY24 expected to continue in FY25 Charges for Services: Parks and recreation usage fees, permits and membership expected to rise because of change in policies and increased usage. Interest Income: Village will benefit from the combination of increased interest rates and strong reserves % ChangeChange from Prior Year Preliminary Taxable Value Budget Year Tax Roll Year -1.3%($114,144,184)$8,532,625,70020192018 -2.6%($221,969.007)$8,310,656,69320202019 -1.3%($108,005,210)$8,202.651,48320212020 0.8%$66,460,664$8,269,112,14720222021 10.0%$827,383,037$9,096,495,18420232022 9.7%$882,022,048$9,978,517,23220242023 10.1%$1,011,365,940$10,989,883,17220252024 20

OUR ISLAND PARADISE 14 Revenue Projection Details 21

OUR ISLAND PARADISE Grants & Reimbursements 15 OutstandingReceivedAmountStatus $2,649,719$2,649,719Newly Awarded $11,381,595$3,553,322$14,934,917Currently Active $1,730,173$1,730,173Working Close Out $0$7,062,202$7,062,202Closed $15,761,487$10,615,524$26,377,011Total Note: Includes federal, state & local grants; appropriations and reimbursements 22

OUR ISLAND PARADISE 16 Current Debt Status $110M Capacity (1% of $10.99B Taxable Value)Debt Capacity MaturityInterest RateAmountOutstanding Debt FY 25 FY301.23%$2.02MSchool Improvement 2014 FY311.23%$1.74MSewer Improvement 2016 FY331.23%$2.88MSchool Improvement 2017 FY311.76%$0.53MFire Engine 2021 $7.17MTotal $102.73M Funds Available Under Debt Cap 23

OUR ISLAND PARADISE Special Revenue & Enterprise Funds 17 EOY FY24 Projected Balance FY25 Revenue Sources & Intended Use EOY FY23 Actual Balance Special Funds $2,172,911 Revenue Sources: Local Option Sales Tax & Transportation Surtax (CITT); FDOT Public Transit Service Development Grants Expenses: 9 Freebees; Crandon Blvd enhancements; and debt service for Crandon Blvd improvements $2,244,255 Transportation – Special Revenue Fund $5,070,339 Revenue Sources: 1% Ad-Valorem Transfer Expenses: Strategic plan supported park land acquisition and eligible associated costs $4,524,149 Parks, Recreation & Open Space Land Trust – Special Revenue Fund $1,352,059 Revenue Sources: Building Permits; Certificate of Occupancy; Lien Search Fees; Building Code Violations Expenses: Department personnel, equipment and operations Note: Moved to special revenue for FY23 Budget $1,639,453Building – Special Revenue Fund $5,048,569 ($2.1M transferred to FY 25 CIP) Revenue Sources: Stormwater Utility Fees Expenses: Operations and maintenance of stormwater system; RIAP related stormwater system upgrade; and debt service for 2013 Note: Collection method moved to M-DC Property Appraiser for improved timing and collection rate $2,049,248 Stormwater – Enterprise Fund $872,330 Revenue Sources: Fee on single family and duplex properties for solid waste and recycling services Expenses: Contracted service for solid waste and recycling Note: Collection method moved to M-DC Property Appraiser for improved timing and collection rate $777,669 Solid Waste – Enterprise Fund 24

OUR ISLAND PARADISE 18 Reserves Projection & Goals % of Operating Budget EOY FY24 Goal EOY FY24 Est. Projection EOY FY23 Balance Reserve Funds 38.9%$17.4M$16.9M$23.3MGeneral Reserve 9.3%$4.3M$4.0M$4.0M Emergency Reserve Policy: Strive to maintain a General Reserve Fund at 40% of Operating Budget and an Emergency Fund at 10% of Operating Budget. Justification: • Liquidity for economic downturns, emergencies, unexpected expenses • Hedge against significant risks associated with being a barrier island with one road in and one road out • Maintain strong credit rating • Take advantage of higher than usual interest rates • Serve as advanced investment for critical capital projects • Provide matching funds for time-sensitive grants Note: * Based on baseline operating budget 25

OUR ISLAND PARADISE 19 Operating Budget – Cost Drivers % of Total% DiffDifferenceFY25 BudgetFY24 BudgetGeneral Fund Category 54.2%+2.6%$589,409$23,515,841$22,926,432Personnel 15.7%+9.6%$595,621$6,825,866$6,230,245 Professional/Contractual Services 20.6%+12.8%$1,017,366$8,936,565$7,919,199 Operations, Maintenance & Repair +5.9%$2,202,396$39,278,272$37,075,876Total Operations 2.5%-18.3%($239,660)$1,071,642$1,311,302Debt Service 7.0%9.1%$253,971$3,050,161$2,796,190Transfers Out +5.38%$2,216707$43,400,075$41,183,368Grand Total 26

OUR ISLAND PARADISE FY24 Expenditure with Projections 2027

OUR ISLAND PARADISE 21 FY25 Budget Estimate Police Services ($10.55M) Fire Rescue Services ($10.04M) Parks & Recreations, Community Center, & Athletics ($7.11M) Public Works Services ($6.14M) Finance, Admin & Comms Support ($3.50M) Transfers ($3.05M) Council, Clerk & Attorney ($1.30M) Debt Services ($1.07M) Planning & Zoning Services ($.64M) Total Budget: $43.40M Proposed Millage: 2.9794 Includes: • Personnel • Operations, programs, events and services • Routine maintenance and repair • Transfer to PROS Land Trust Fund • New initiatives and capital projects 28

OUR ISLAND PARADISE 29 FY25 Proposed Capital Improvement Program PRI Project General Fund General Obligation Bond (Resilience) Grants Special Revenue / Enterprise CWSRF Design Rollforward (FY24) Miami-Dade Water & Sewer Grand Total 1 Program Management for RI&AP 100,000$ 1,115,000$ 1,215,000$ 1 Design Zone 1 1,785,626$ 475,000$ 3,552,663$ 42,134$ 100,000$ 5,955,423$ 1 Underground Utilities 14,700,000$ 300,000$ 15,000,000$ 1 Construct Zone 1 2,500,000$ 11,000,000$ 13,500,000$ 1 Replace Fire Rescue Truck 388,000$ 388,000$ 2 Improve Streetlight Coverage 250,000$ 250,000$ 2 Install Splashpad Surfacing 50,000$ 50,000$ 2 Conduct USACE Back Bay and Beach Feasibility Study 237,500$ 750,000$ 987,500$ 2 Replace Key Biscayne Fire Rescue Vehicle #1 600,000$ 600,000$ 2 Replace Key Biscayne Fire Rescue Vehicle #2 600,000$ 600,000$ 3 Install Turf at St. Agnes Field 1,700,000$ 1,700,000$ 3 Replace Police Vehicles 335,000$ 25,390$ 360,390$ 3 Improve Garden District Drainage 5,356,712$ 595,190$ 5,951,902$ 3 Repave Harbor Drive 1,900,000$ 250,000$ 2,150,000$ 3 Design Offshore Hybrid Reef 750,000$ 250,000$ 1,000,000$ 3 Replace Fire Cardiac Monitors 210,000$ 210,000$ 3 Install Pump Station Back-Up Generators 381,734$ 37,376$ 419,110$ 4 Rehab Public Art 143,141$ 143,141$ 4 Repave Roadways Village-Wide 300,000$ 250,000$ 550,000$ 4 Renovate Building Department Customer Service Areas 125,000$ 340,506$ 465,506$ 4 Renovate Fire Station Women's Locker Room 118,000$ 118,000$ 5 Replace HVACs 250,000$ 250,000$ 5 Renovate Dog Park 75,000$ 75,000$ 5 Improve Key Biscayne K-8 Center School Athletic Facilities 105,000$ 105,000$ 5 Improve Beach Park 1,080,000$ 1,080,000$ 5 Replace Under 5 Playground 112,500$ 87,500$ 200,000$ 6 Renovate Council Chambers as Community Theater 236,400$ 236,400$ 6 Rehab Monaco Fountain Plaza 275,000$ 275,000$ 6 Improve Commodore Club South Public Beach Access Path 120,000$ 120,000$ 7 Install Electrical Outlets Along Crandon Blvd South 200,000$ 200,000$ 7 Paint Community Center Garage and Exterior 175,000$ 175,000$ Grand Total 2,228,000$ 17,200,000$ 21,736,571$ 2,452,500$ 3,552,663$ 7,060,637$ 100,000$ 54,330,372$ 29

OUR ISLAND PARADISE 30 FY25 Proposed New Initiatives Note: Yellow indicates operational budget (non-CIP) Est. Cost Millage Impact Cumulative Current Rate Diff Baseline Millage 2.7170 3.1245 -13.0% 1 Replace Fire Rescue Truck Community Safety $388,000 0.0372 2.7542 3.1245 -11.9% 2 Improve Streetlight Coverage Safe Streets $250,000 0.0239 2.7781 3.1245 -11.1% 3 Replace Police Vehicles Community Safety $335,000 0.0321 2.8102 3.1245 -10.1% 3 Add Two Police Officers Safe Streets $243,100 0.0233 2.8335 3.1245 -9.3% 3 Replace Fire Cardiac Monitors Community Safety $210,000 0.0201 2.8536 3.1245 -8.7% 4 Repave Roadways Village-Wide Traffic $300,000 0.0287 2.8823 3.1245 -7.8% 5 Replace HVAC Units Maint & Repair $250,000 0.0239 2.9063 3.1245 -7.0% 5 Add Fire Captain | Emergency Management Coordinator Community Safety $268,000 0.0257 2.9319 3.1245 -6.2% 5 Renovate Dog Park Fields, Parks & Beach $0 - 2.9319 3.1245 -6.2% 6 Improve Commodore Club South Public Beach Access Fields, Parks & Beach $120,000 0.0115 2.9434 3.1245 -5.8% 6 Rehabilitate Monaco Fountain Plaza Maint & Repair $0 - 2.9434 3.1245 -5.8% 7 Install Electrical Outlets along Crandon Blvd South Fields, Parks & Beach $200,000 0.0192 2.9626 3.1245 -5.2% 7 Paint Community Center Garage and Exterior Maint & Repair $175,000 0.0168 2.9794 3.1245 -4.6% 8 Inventory & Assess Existing Stormwater System Flooding $575,000 0.0551 3.0344 3.1245 -2.9% $3,314,100 0.2803 3.0344 Pri FY25 Proposed New Initiatives Focus Area Note: Green indicates development related contribution 30

OUR ISLAND PARADISE FY25 Proposed Millage 34 FY25 Proposed Millage 3.1245FY24 Actual 3.2438FY25 Millage Max Cap 2.9794FY25 Proposed Millage -0.1451Difference (FY24-FY25) -4.6%% Difference 31

OUR ISLAND PARADISE 36 Our Millage in Perspective FY24 Proposed Millage Rate 2.9794 Per Capita $2,130 Per Household $4,411 Per $100K Property Value $298 Municipality Mill Rate Municipality Mill Rate Municipality Mill Rate Municipality Mill Rate Key Biscayne 15.6226 Unincorporated 16.9487 Coral Gables 18.2022 South Miami 18.9897 Aventura 16.7658 Pinecrest 17.3897 Miami Beach 18.7913 Miami 20.0332 Bal Harbour 16.9024 Palmetto Bay 17.3897 Surfside 18.8585 Biscayne Park 24.7397 32

2023 Actual 2024 Budgeted 2024 Actual (July YTD) 2025 Proposed Budget Difference Percentage Change Revenue Source Taxes Ad Valorem Taxes AD VALOREM TAX $27,732,421 $29,618,983 $29,808,799 $31,106,095 $1,487,112 5.02% Total Ad Valorem Taxes: $27,732,421 $29,618,983 $29,808,799 $31,106,095 $1,487,112 5.02% Local Options, Use and Fuel Taxes CHAPTER 175 - FIRE FIGHTER RETIREMENT TRUST FUND $550,203 $436,756 $0 $486,768 $50,012 11.45% CHAPTER 185 - POLICE RETIREMENT TRUST FUND $208,425 $208,425 $0 $247,641 $39,216 18.82% Total Local Options, Use and Fuel Taxes: $758,628 $645,181 $0 $734,409 $89,228 13.83% Utility Services Tax UTILITY TAXES - ELECTRIC $2,008,216 $1,900,000 $1,486,638 $1,933,840 $33,840 1.78% UTILITY TAXES - WATER $616,351 $615,000 $401,648 $585,000 -$30,000 -4.88% UTILITY TAXES - GAS $100,501 $95,000 $73,888 $90,844 -$4,156 -4.37% Total Utility Services Tax: $2,725,067 $2,610,000 $1,962,174 $2,609,684 -$316 -0.01% Other General Taxes COMMUNICATION SERVICE TAX $717,314 $680,000 $495,372 $740,000 $60,000 8.82% LOCAL BUSINESS TAX RECEIPTS $107,125 $115,000 $162,933 $113,000 -$2,000 -1.74% Total Other General Taxes: $824,439 $795,000 $658,305 $853,000 $58,000 7.30% Total Taxes: $32,040,555 $33,669,164 $32,429,278 $35,303,188 $1,634,024 4.85% Permits, Fees, and Special Assessments Permits FIRE INSPECTION FEES $151,429 $140,542 $132,026 $156,000 $15,458 11.00% PUBLIC WORKS PERMITS $3,233 $1,840 $9,964 $7,000 $5,160 280.43% Total Permits: $154,661 $142,382 $141,991 $163,000 $20,618 14.48% Franchise Fees FRANCHISE FEES - ELECTRIC $1,558,676 $1,550,000 $930,553 $1,525,000 -$25,000 -1.61% Total Franchise Fees: $1,558,676 $1,550,000 $930,553 $1,525,000 -$25,000 -1.61% Other Permits and Special Assessments PUBLIC RECORDS REQUEST $314 $366 $2,864 $2,000 $1,634 446.45% OTHER FEES - ZONING/SITE PLAN REVIEW $33,539 $35,102 $20,725 $32,000 -$3,102 -8.84% Total Other Permits and Special Assessments: $33,853 $35,468 $23,590 $34,000 -$1,468 -4.14% Fines FINES - FORFEITURES $9,528 $10,230 $850 $1,700 -$8,530 -83.38% FINES - PROPERTY MAINTENANCE VIOLATIONS $2,750 $0 $7,150 $0 $0 n/a PARKING FINES/ MIAMI DADE CLERK $10,510 $11,739 $5,373 $6,000 -$5,739 -48.89% TRAFFIC FINES /MIAMI DADE CLERK $12,268 $12,682 $6,394 $7,800 -$4,882 -38.50% Total Fines: $35,056 $34,651 $19,767 $15,500 -$19,151 -55.27% Total Permits, Fees, and Special Assessments: $1,782,246 $1,762,501 $1,115,901 $1,737,500 -$25,001 -1.42% Intergovernmental Revenue Federal Grants HURRICANE IRMA $176,866 $0 $40,836 $0 $0 n/a HURRICANE IAN 9.23.2022 $54,562 $0 $8,871 $0 $0 n/a Total Federal Grants: $231,428 $0 $49,708 $0 $0 n/a State Grants STATE SARGASSUM GRANT $0 $0 $219,300 $0 $0 n/a STATE GRANT JAGC $1,875 $0 $2,282 $0 $0 n/a STATE GRANT- UASI FIRE $0 $0 $51,062 $0 $0 n/a FDEP- FRDAP- HAMPTON PARK STATE GRANT $0 $0 $50,000 $0 $0 n/a STATE GRANT PERSONS WITH DISABILITIES ACZ32 $0 $0 $46,213 $0 $0 n/a Total State Grants: $1,875 $0 $368,857 $0 $0 n/a State Revenue Sharing STATE REVENUE SHARING - MUNICIPAL $560,151 $452,896 $397,041 $550,000 $97,104 21.44% STATE REVENUE SHARING - HALF CENT SALES TAX $1,580,882 $1,630,172 $1,055,759 $1,515,000 -$115,172 -7.07% STATE REVENUE SHARING - ALCOHOLIC BEVERAGE LICENSE $12,503 $11,367 $12,524 $14,000 $2,633 23.16% STATE REVENUE SHARING - FIREFIGHTER SUPPLEMENT $19,350 $14,073 $12,210 $24,000 $9,927 70.54% STATE REVENUE SHARING - BILL BAGGS STATE PARK POLICE REIMBURSEMENT $0 $0 $0 $45,000 $45,000 n/a Total State Revenue Sharing: $2,172,887 $2,108,508 $1,477,535 $2,148,000 $39,492 1.87% Grants from Other Local Units GRANTS $84,813 $0 $0 $0 $0 n/a CITY OF MIAMI HURRICANE DELTA 10.07.2020 $0 $0 $46,182 $0 $0 n/a CITY OF MIAMI HURRICANE IDALIA 8.28.2023 $0 $0 $28,010 $0 $0 n/a GRANT COVID-19 $9,546 $0 $0 $0 $0 n/a Total Grants from Other Local Units: $94,360 $0 $74,191 $0 $0 n/a Shared Revenue from Other Local Units LOCAL REVENUE SHARING - SCHOOL CROSSING GUARDS $82,109 $60,753 $54,050 $74,300 $13,547 22.30% LOCAL REVENUE SHARING- LETTF $1,764 $1,803 $1,274 $1,700 -$103 -5.71% Total Shared Revenue from Other Local Units: $83,873 $62,556 $55,324 $76,000 $13,444 21.49% Total Intergovernmental Revenue: $2,584,423 $2,171,064 $2,025,616 $2,224,000 $52,936 2.44% Charges for Services General Government LOBBYST REGISTRATION $1,700 $2,000 $3,700 $2,000 $0 0.00% QUALIFYING ELECTION FEES $0 $0 $200 $0 $0 n/a Total General Government: $1,700 $2,000 $3,900 $2,000 $0 0.00% Public Safety RESCUE TRANSPORT FEES $91,193 $161,146 $67,214 $75,000 -$86,146 -53.46% Total Public Safety: $91,193 $161,146 $67,214 $75,000 -$86,146 -53.46% Culture and Recreation COMM CTR SERV CHRG - POINT OF SALE $134,712 $131,300 $102,030 $126,000 -$5,300 -4.04% COMM CTR SERV CHRG - COURSE REVENUE $1,240,368 $1,250,000 $1,137,473 $1,420,000 $170,000 13.60% COMM CTR SERV CHRG - FACILITY RENTALS $18,150 $8,160 $19,256 $21,000 $12,840 157.35%Changes from 1st reading highlighted EXHIBIT B 33

COMM CTR SERV CHRG - MEMBERSHIPS $653,324 $650,000 $888,369 $785,000 $135,000 20.77% COMM CTR SERV CHRG - SPORTS PROGRAMS $352,599 $159,251 $130,307 $365,000 $205,749 129.20% Total Culture and Recreation: $2,399,153 $2,198,711 $2,277,434 $2,717,000 $518,289 23.57% Other Charges for Services GOLF CART REGISTRATION $7,290 $5,850 $7,260 $8,000 $2,150 36.75% FINGERPRINTS $825 $840 $500 $500 -$340 -40.48% Total Other Charges for Services: $8,115 $6,690 $7,760 $8,500 $1,810 27.06% Total Charges for Services: $2,500,161 $2,368,547 $2,356,308 $2,802,500 $433,953 18.32% Miscellaneous Revenue Miscellaneous Revenue MISCELLANEOUS REVENUE $196,411 $212,092 -$11,880 $19,949 -$192,143 -90.59% Total Miscellaneous Revenue: $196,411 $212,092 -$11,880 $19,949 -$192,143 -90.59% Interest and Other Earnings INTEREST INCOME $2,026,255 $1,000,000 $2,636,803 $1,292,938 $292,938 29.29% Total Interest and Other Earnings: $2,026,255 $1,000,000 $2,636,803 $1,292,938 $292,938 29.29% Contributions: Private Sources and Donations DONATIONS & CONTRIBUTIONS $0 $0 $250 $0 $0 n/a Total Contributions: Private Sources and Donations: $0 $0 $250 $0 $0 n/a Other Misc Revenues SALES/DISPOSITION OF FIXED ASSETS $104,800 $0 $0 $0 $0 n/a INSURANCE CLAIMS $15,824 $0 $19,675 $20,000 $20,000 n/a Total Other Misc Revenues: $120,624 $0 $19,675 $20,000 $20,000 n/a Total Miscellaneous Revenue: $2,343,290 $1,212,092 $2,644,848 $1,332,887 $120,795 9.97% Other Revenue Sources Proceeds Issuance of Debt- SBITA $271,553 $0 $0 $0 $0 n/a Issuance of Debt- SBITA $103,279 $0 $0 $0 $0 n/a Issuance of Debt- SBITA $36,751 $0 $0 $0 $0 n/a Total Proceeds: $411,583 $0 $0 $0 $0 n/a Total Other Revenue Sources: $411,583 $0 $0 $0 $0 n/a Total Revenue Source: $41,662,258 $41,183,368 $40,571,951 $43,400,075 $2,216,707 5.38%Changes from 1st reading highlighted 34

2023 Actual 2024 Budgeted 2024 Actual (July YTD) 2025 Proposed Budget Difference Percentage Change Expenditures Council Village Council Operating Expenses TRAVEL & PER DIEM $10,375 $15,000 $8,215 $15,000 $0 0.00% PRINTING & BINDING $431 $1,000 $796 $1,000 $0 0.00% EDUCATION ADVISORY BOARD $0 $36,500 $19,740 $36,500 $0 0.00% OPERATING SUPPLIES $23,712 $10,000 $10,267 $10,000 $0 0.00% SUBSCRIPTIONS & MEMBERSHIP DUES $4,066 $3,484 $5,880 $1,000 -$2,484 -71.30% Total Operating Expenses: $38,584 $65,984 $44,898 $63,500 -$2,484 -3.76% Total Council: $38,584 $65,984 $44,898 $63,500 -$2,484 -3.76% Public Works Public Works Personnel Services SALARY ALLOCATION -$289,662 -$383,000 -$220,881 -$411,000 -$28,000 7.31% REGULAR SALARIES $931,596 $1,105,515 $784,095 $1,195,000 $89,485 8.09% OVERTIME $3,603 $7,000 $723 $7,000 $0 0.00% LONGEVITY BONUS $0 $4,000 $3,060 $4,000 $0 0.00% CELL PHONE/ CAR ALLOWANCE $12,254 $12,000 $11,561 $14,000 $2,000 16.67% VACATION EXCESS $40,730 $12,000 $27,585 $12,000 $0 0.00% OTHER PAY - ACTING PAY $3,588 $0 $0 $0 $0 n/a SICK PAID $19,393 $0 $6,385 $0 $0 n/a COMPENSATED ABSENCES $4,704 $0 $0 $0 $0 n/a PAYROLL TAXES $73,454 $82,000 $61,358 $90,000 $8,000 9.76% RETIREMENT CONTRIBUTIONS $91,166 $130,000 $75,802 $144,000 $14,000 10.77% LIFE, HEALTH, DISABILITY INSURANCE $103,100 $142,000 $111,462 $157,976 $15,976 11.25% WORKERS COMPENSATION $11,854 $16,000 $12,765 $19,000 $3,000 18.75% Total Personnel Services: $1,005,779 $1,127,515 $873,914 $1,231,976 $104,461 9.26% Operating Expenses PROFESSIONAL SERVICES $128,732 $295,000 $79,426 $482,500 $187,500 63.56% SEAWALL DESIGN & WATER QUALITY $42,977 $0 $0 $0 $0 n/a CONTRACT SERVICES - CUSTODIAL SERVICES $26,144 $32,383 $26,690 $32,345 -$38 -0.12% CONTRACT SERVICES - TREE TRIMMING $351,260 $327,672 $90,385 $407,290 $79,618 24.30% CONTRACT SERVICES - BEACH MAINTENANCE $791,345 $780,000 $650,000 $805,000 $25,000 3.21% CONTRACT SERVICES - VILLAGE WIDE $16,314 $0 $0 $0 $0 n/a CONTRACT SERVICES - LANDSCAPING SERVICE $572,074 $787,408 $565,719 $852,408 $65,000 8.25% CONTRACT SERVICES - RIGHT OF WAY $224,053 $205,000 $143,883 $310,671 $105,671 51.55% TRAVEL & PER DIEM $5,645 $8,200 $354 $8,400 $200 2.44% SUNPASS $0 $600 $0 $600 $0 0.00% COMMUNICATIONS $8,561 $11,081 $5,560 $14,730 $3,649 32.93% POSTAGE & FREIGHT $737 $800 $1,147 $1,600 $800 100.00% UTILITIES $329,963 $342,563 $231,778 $415,643 $73,080 21.33% RENTALS & LEASES $1,123 $22,106 $2,242 $5,166 -$16,940 -76.63% PROPERTY & LIABILITY INSURANCE $6,864 $9,184 $9,642 $9,637 $453 4.93% REPAIRS & MAINTENANCE – VEHICLES $5,367 $9,000 $15,723 $15,000 $6,000 66.67% REPAIRS & MAINTENANCE - GENERAL $103,020 $105,600 $55,817 $53,600 -$52,000 -49.24% REPAIRS & MAINTENANCE - VILLAGE HALL $195,147 $300,000 $267,067 $283,254 -$16,746 -5.58% REPAIRS FACILITY - FIRE STATION $151,071 $435,941 $249,324 $304,731 -$131,210 -30.10% REPAIRS FACILITY - COMMUNITY CENTER $169,876 $198,000 $359,048 $394,831 $196,831 99.41% REPAIRS & MAINTENANCE – ELECTRICIAN SERVICES $116,502 $105,000 $107,374 $105,000 $0 0.00% PLUMBING & BACKFLOW RECERT $30,339 $25,000 $22,413 $29,000 $4,000 16.00% LANDSCAPING PROJECTS - SMALL/MID-SIZE $5,562 $0 $0 $0 $0 n/a REPAIRS FACILITY- PARKS $0 $66,500 $105,045 $110,000 $43,500 65.41% COMPOSTING PROGRAM $9,000 $15,000 $12,209 $0 -$15,000 -100.00% TNR PROGRAM $17,974 $18,000 $5,188 $0 -$18,000 -100.00% COMMUNITY RECYCLING PROGRAMS $0 $0 $0 $65,500 $65,500 n/a OFFICE SUPPLIES $7,647 $4,500 $3,481 $4,500 $0 0.00% OPERATING SUPPLIES $55,536 $86,200 $80,509 $131,700 $45,500 52.78% IT EQUIPMENT <5000 AND SOFTWARE $49,055 $53,134 $44,310 $59,499 $6,365 11.98% OPERATING SUPPLIES - UNIFORMS $821 $0 $0 $0 $0 n/a OPERATING SUPPLIES - VEHICLE FUEL $11,004 $0 $0 $0 $0 n/a MEALS & EVENTS $1,003 $1,000 $468 $1,000 $0 0.00% SUBSCRIPTIONS & MEMBERSHIP DUES $3,346 $2,500 $120 $2,500 $0 0.00% TRAINING $5,714 $7,000 $1,064 $7,500 $500 7.14% Total Operating Expenses: $3,443,774 $4,254,372 $3,135,987 $4,913,605 $659,233 15.50% Capital Outlay CAPITAL OUTLET- EQUIPMENT $0 $0 $12,960 $0 $0 n/a Intangibles - SBITA CIVIC PLUS $36,751 $0 $0 $0 $0 n/a Total Capital Outlay: $36,751 $0 $12,960 $0 $0 n/a Total Public Works: $4,486,304 $5,381,887 $4,022,862 $6,145,581 $763,694 14.19% Total Public Works: $4,486,304 $5,381,887 $4,022,862 $6,145,581 $763,694 14.190% Clerk Personnel Services REGULAR SALARIES $160,180 $181,208 $135,546 $219,000 $37,792 20.86% SALARIES-OVERTIME $146 $1,000 $0 $1,000 $0 0.00% OTHER PAY- LONGEVITY BONUSES $0 $0 $966 $4,000 $4,000 n/a CELL PHONE/ CAR ALLOWANCE $6,000 $6,000 $4,731 $7,200 $1,200 20.00% VACATION EXCESS $3,030 $7,000 $9,427 $0 -$7,000 -100.00% SICK PAID $0 $0 $5,731 $0 $0 n/a PAYROLL TAXES $12,763 $15,000 $11,525 $18,000 $3,000 20.00% RETIREMENT CONTRIBUTIONS $18,161 $21,000 $15,420 $27,000 $6,000 28.57% LIFE, HEALTH, DISABILITY INSURANCE $21,194 $23,000 $31,975 $21,683 -$1,317 -5.73% WORKERS COMPENSATION $199 $200 $163 $300 $100 50.00% Total Personnel Services: $221,673 $254,408 $215,484 $298,183 $43,775 17.21% Operating Expenses Meals & Events $0 $0 $0 $26,000 $26,000 n/a CONTRACT SERVICES - CUSTODIAL SERVICES $4,569 $5,639 $4,411 $5,550 -$89 -1.58%Changes from 1st reading highlighted 35

TRAVEL & PER DIEM $3,339 $8,000 $6,245 $8,500 $500 6.25% SUNPASS $0 $120 $0 $120 $0 0.00% COMMUNICATIONS $7,478 $10,320 $5,149 $14,196 $3,876 37.56% SOCIAL MEDIA $9,500 $0 $0 $0 $0 n/a POSTAGE & FREIGHT $744 $500 $4,581 $500 $0 0.00% UTILITIES $5,852 $8,073 $7,391 $9,324 $1,251 15.50% RENTALS & LEASES $5,972 $4,862 $3,857 $2,327 -$2,535 -52.14% PROPERTY & LIABILITY INSURANCE $8,403 $14,037 $12,686 $15,105 $1,068 7.61% REPAIRS & MAINTENANCE - VILLAGE HALL $2,300 $4,710 $2,684 $0 -$4,710 -100.00% PRINTING & BINDING $195 $2,500 $3,121 $2,500 $0 0.00% OTHER CURRENT CHARGES $28,108 $0 $11,081 $0 $0 n/a CURRENT CHARGES - ORDINANCE CODIFICATION $0 $10,000 $567 $11,000 $1,000 10.00% ELECTION EXPENSE $24,102 $9,750 $0 $9,750 $0 0.00% CURRENT CHARGES - LEGAL ADVERTISING $35,918 $21,000 $56,038 $75,000 $54,000 257.14% OFFICE SUPPLIES $8,965 $6,000 $3,718 $6,000 $0 0.00% IT EQUIPMENT <5000 AND SOFTWARE $50,557 $62,432 $32,758 $61,263 -$1,169 -1.87% IT EQUIPM <5000 - VIDEO STREAMING $28,714 $28,050 $13,110 $11,050 -$17,000 -60.61% SUBSCRIPTIONS & MEMBERSHIP DUES $1,408 $4,695 $1,398 $4,570 -$125 -2.66% TRAINING $75 $5,000 $1,611 $5,000 $0 0.00% PROFESSIONAL SERVICES $0 $0 $0 $16,500 $16,500 n/a Total Operating Expenses: $226,198 $205,688 $170,406 $284,255 $78,567 38.20% Total Clerk: $447,870 $460,096 $385,890 $582,438 $122,342 26.59% Administration Personnel Services SALARY ALLOCATION $0 -$105,000 -$80,540 -$118,000 -$13,000 12.38% 5% TRANSPORTATION ALLOCATION -$36,322 -$38,000 -$31,003 -$38,000 $0 0.00% 5% TRANSIT ALLOCATION -$9,081 -$9,500 -$7,751 -$9,500 $0 0.00% REGULAR SALARIES $1,416,979 $1,647,956 $1,201,429 $1,765,000 $117,044 7.10% OVERTIME $856 $20,000 $0 $20,000 $0 0.00% OTHER PAY- LONGEVITY BONUSES $0 $0 $704 $5,175 $5,175 n/a CELL PHONE/ CAR ALLOWANCE $26,492 $27,000 $21,969 $33,000 $6,000 22.22% VACATION EXCESS $19,668 $25,000 $53,582 $42,000 $17,000 68.00% SICK PAID $0 $0 $3,222 $0 $0 n/a PAYROLL TAXES $104,607 $119,000 $90,618 $131,000 $12,000 10.08% RETIREMENT CONTRIBUTIONS $145,018 $191,000 $122,814 $211,000 $20,000 10.47% LIFE, HEALTH, DISABILITY INSURANCE $115,803 $127,000 $120,722 $145,585 $18,585 14.63% WORKERS COMPENSATION $1,977 $2,000 $1,624 $2,000 $0 0.00% UNEMPLOYMENT COMPENSATION $568 $0 $0 $0 $0 n/a Total Personnel Services: $1,786,565 $2,006,456 $1,497,391 $2,189,260 $182,804 9.11% Operating Expenses PROFESSIONAL SERVICES - HR $29,419 $8,000 $8,548 $40,000 $32,000 400.00% PROFESSIONAL SERVICES - BEACH FUNDING CONSULTANTS $80,906 $0 $0 $0 $0 n/a STRATEGIC PLANNING WORKSHOP $1,256 $8,000 $0 $10,000 $2,000 25.00% GRANT CONSULTANT $18,740 $40,000 $0 $50,000 $10,000 25.00% PROFESSIONAL SERVICES- STRATEGIC COMMUNICATIONS $15,000 $188,000 $13,485 $200,000 $12,000 6.38% PROFESSIONAL SERVICES - CITIZENS SATISFACTION SURVEY $0 $30,000 $21,371 $0 -$30,000 -100.00% BEST PRACTICE- WORKFLOW ANALYSIS $47,425 $25,000 $0 $25,000 $0 0.00% STRATEGIC GOVERNMENT POLICY SUPPORT $30,425 $0 $0 $0 $0 n/a REGIONAL LOBBYING SUPPORT $0 $18,000 $15,000 $24,000 $6,000 33.33% STATE LOBBYING SUPPORT $0 $48,000 $40,045 $60,000 $12,000 25.00% GOVERNMENT AFFAIRS PRIORITIES $45,103 $45,000 $18,040 $35,000 -$10,000 -22.22% FEDERAL LOBBYING SUPPORT $72,000 $72,000 $60,000 $72,000 $0 0.00% ACC & AUDITING - AUDITORS & FINANCIAL ADVISORS $70,900 $71,000 $65,500 $74,000 $3,000 4.23% ADP FEES $29,183 $38,000 $29,986 $40,000 $2,000 5.26% ACTUARIAL $3,235 $7,500 $0 $7,500 $0 0.00% FINANCIAL ADVISOR $6,000 $9,000 $4,500 $9,000 $0 0.00% CONTRACT SERVICES - CUSTODIAL SERVICES $12,564 $15,489 $12,115 $15,245 -$244 -1.58% RESIDENT EXPERIENCE AND TRAINING $11,284 $25,000 $4,591 $0 -$25,000 -100.00% TRAVEL & PER DIEM $10,305 $20,000 $9,753 $15,000 -$5,000 -25.00% SUNPASS $0 $720 $0 $720 $0 0.00% COMMUNICATIONS $21,346 $29,390 $14,760 $33,374 $3,984 13.56% POSTAGE & FREIGHT $2,681 $4,000 $259 $2,500 -$1,500 -37.50% UTILITIES $16,515 $23,106 $20,339 $25,578 $2,472 10.70% RENTALS & LEASES $10,936 $10,405 $9,314 $13,306 $2,901 27.88% PROPERTY & LIABILITY INSURANCE $25,436 $41,346 $38,172 $44,305 $2,959 7.16% REPAIRS & MAINTENANCE - VILLAGE HALL $0 $2,000 $0 $0 -$2,000 -100.00% PRINTING & BINDING $3,382 $2,000 $6,595 $3,000 $1,000 50.00% COMMUNITY SPONSORSHIP $1,500 $10,000 $0 $0 -$10,000 -100.00% HISTORICAL SOCIETY $15,902 $16,500 $0 $16,500 $0 0.00% EMPLOYEE ENGAGEMENT AND WELLNESS $37,628 $39,100 $31,115 $39,100 $0 0.00% PROFESSIONAL SERVICES - CHAMBER OF COMMERCE $89,235 $92,805 $66,926 $96,517 $3,712 4.00% BANK CHARGES $17,007 $18,000 $2,218 $16,000 -$2,000 -11.11% OFFICE SUPPLIES $44,684 $29,373 $9,097 $20,049 -$9,324 -31.74% IT EQUIPMENT <5000 AND SOFTWARE $64,271 $190,208 $149,480 $190,770 $562 0.30% MEALS & EVENTS $6,953 $8,000 $6,896 $10,000 $2,000 25.00% SUBSCRIPTIONS & MEMBERSHIP DUES $7,461 $8,070 $8,031 $13,430 $5,360 66.42% TRAINING $5,363 $23,522 $4,655 $11,401 -$12,121 -51.53% TUITION REIMBURSEMENT $0 $0 $6,160 $12,000 $12,000 n/a Total Operating Expenses: $854,046 $1,216,534 $676,953 $1,225,295 $8,761 0.72% Capital Outlay Intangibles - SBITA TYLER $142,203 $0 $0 $0 $0 n/a Intangibles - SBITA ACHIEVE IT $59,856 $0 $0 $0 $0 n/a Intangibles - SBITA CLEAR GOV $74,633 $0 $0 $0 $0 n/a Total Capital Outlay: $276,692 $0 $0 $0 $0 n/a Grants and Aids GRANTS-EDUCATIONAL INITIATIVES $2,577 $35,000 $0 $35,000 $0 0.00% Total Grants and Aids: $2,577 $35,000 $0 $35,000 $0 0.00% Other UsesChanges from 1st reading highlighted 36

CONTINGENCY $14,575 $50,000 $0 $50,000 $0 0.00% Total Other Uses: $14,575 $50,000 $0 $50,000 $0 0.00% Total Administration: $2,934,456 $3,307,990 $2,174,344 $3,499,555 $191,565 5.79% Attorney Operating Expenses PROFESSIONAL SERVICES $287,391 $308,000 $299,853 $308,000 $0 0.00% LEGAL COUNSEL - LAWSUITS $27,855 $100,000 $53,240 $100,000 $0 0.00% LEGAL COUNSEL - LABOR RELATIONS $58,354 $60,000 $62,199 $60,000 $0 0.00% LEGAL COUNSEL-UNDERGROUND UTILITIES $0 $50,000 $0 $50,000 $0 0.00% LEGAL COUNSEL - BOND COUNSEL $0 $15,000 $900 $15,000 $0 0.00% SPECIAL PROJECTS $8,562 $40,000 $14,679 $90,000 $50,000 125.00% LEGAL COUNSEL - LITIGATION $6,819 $25,000 $0 $25,000 $0 0.00% Total Operating Expenses: $388,980 $598,000 $430,870 $648,000 $50,000 8.36% Total Attorney: $388,980 $598,000 $430,870 $648,000 $50,000 8.36% Planning and Zoning Personnel Services SALARY ALLOCATION $42,688 $44,000 -$14,701 $62,000 $18,000 40.91% REGULAR SALARIES $309,854 $312,506 $249,304 $323,000 $10,494 3.36% OVERTIME $2,469 $3,000 $795 $3,000 $0 0.00% CELL PHONE/ CAR ALLOWANCE $7,725 $6,000 $4,731 $6,000 $0 0.00% VACATION EXCESS $1,563 $0 $0 $0 $0 n/a PAYROLL TAXES $23,931 $24,000 $18,937 $26,000 $2,000 8.33% RETIREMENT CONTRIBUTIONS $33,004 $37,000 $27,314 $39,000 $2,000 5.41% LIFE, HEALTH, DISABILITY INSURANCE $34,385 $45,000 $41,992 $43,366 -$1,634 -3.63% WORKERS COMPENSATION $2,965 $3,000 $2,436 $3,000 $0 0.00% Total Personnel Services: $458,583 $474,506 $330,807 $505,366 $30,860 6.50% Operating Expenses PROFESSIONAL SERVICES $8,715 $87,500 $47,343 $70,000 -$17,500 -20.00% COURT REPORTING - SPECIAL MAGISTRATES $2,677 $4,000 $1,231 $4,000 $0 0.00% CONTRACT SERVICES - CUSTODIAL SERVICES $1,269 $1,584 $1,239 $1,560 -$24 -1.52% TRAVEL & PER DIEM $1,983 $4,600 $0 $7,600 $3,000 65.22% SUNPASS $0 $240 $0 $240 $0 0.00% COMMUNICATIONS $3,587 $6,368 $2,568 $8,224 $1,856 29.15% POSTAGE & FREIGHT $153 $1,100 $370 $1,100 $0 0.00% UTILITIES $1,775 $3,468 $2,098 $2,646 -$822 -23.70% RENTALS & LEASES $693 $870 $705 $870 $0 0.00% PROPERTY & LIABILITY INSURANCE $3,240 $5,418 $5,336 $5,731 $313 5.78% REPAIRS & MAINTENANCE - VEHICLES $419 $1,600 $234 $1,600 $0 0.00% PRINTING & BINDING $1,811 $3,000 $0 $3,000 $0 0.00% OFFICE SUPPLIES $2,114 $2,500 $77 $5,000 $2,500 100.00% OPERATING SUPPLIES $0 $4,200 $1,419 $3,000 -$1,200 -28.57% IT EQUIPMENT <5000 AND SOFTWARE $20,175 $8,757 $1,625 $12,259 $3,502 39.99% OPERATING SUPPLIES - UNIFORMS $834 $0 $0 $0 $0 n/a OPERATING SUPPLIES- VEHICLE FUEL $508 $0 $0 $0 $0 n/a MEALS AND EVENTS $900 $500 $225 $500 $0 0.00% MEMBERSHIP & DUES $1,833 $1,095 $75 $345 -$750 -68.49% TRAINING $2,556 $4,500 $0 $5,900 $1,400 31.11% Total Operating Expenses: $55,243 $141,300 $64,544 $133,575 -$7,725 -5.47% Total Planning and Zoning: $513,826 $615,806 $395,350 $638,941 $23,135 3.76% Debt Service Debt Service PRINCIPAL - SEWER LOAN #1 $13,889 $0 $0 $0 $0 n/a PRINCIPAL-KEY GOVERNMENT LTD GEN OBLIG $1,819,000 $1,145,000 $1,145,000 $918,000 -$227,000 -19.83% PRINCIPAL - KEY GOVERNMENT FIRE ENGINE 2021 $75,000 $75,000 $75,000 $75,000 $0 0.00% PRINCIPAL TYLER $30,833 $0 $0 $0 $0 n/a PRINCIPAL ACHIEVE IT $21,600 $0 $0 $0 $0 n/a PRINCIPAL CLEAR GOV $26,400 $0 $0 $0 $0 n/a PRINCIPAL AXON $23,233 $0 $0 $0 $0 n/a PRINCIPAL CIVIC PLUS $13,000 $0 $0 $0 $0 n/a INTEREST - SEWER LOAN #1 $178 $0 $0 $0 $0 n/a INTEREST-KEY GOVERNMENT FINANCE S2021 $96,182 $82,041 $41,021 $70,704 -$11,337 -13.82% INTEREST - KEY GOVERNMENT FIRE ENGINE 2021 $10,584 $9,261 $4,631 $7,938 -$1,323 -14.29% Total Debt Service: $2,129,899 $1,311,302 $1,265,651 $1,071,642 -$239,660 -18.28% Total Debt Service: $2,129,899 $1,311,302 $1,265,651 $1,071,642 -$239,660 -18.28% Police Personnel Services REGULAR SALARIES $4,527,302 $5,185,971 $3,947,479 $5,469,000 $283,029 5.46% OVERTIME $344,529 $444,181 $235,607 $399,000 -$45,181 -10.17% POLICE OT IN LIEU OF KELLY (ADP 16) $45,260 $57,819 $38,096 $60,000 $2,181 3.77% OTHER PAY- LONGEVITY BONUSES $10,820 $12,000 $13,567 $10,000 -$2,000 -16.67% UNIFORMS ALLOWANCE $12,600 $27,000 $29,260 $30,000 $3,000 11.11% OTHER PAY - VACATION EXCESS $241,956 $209,000 $169,082 $250,000 $41,000 19.62% OTHER PAY - HOLIDAY PAY $86,149 $81,000 $111,140 $108,000 $27,000 33.33% OTHER PAY - OFF DUTY $16,576 $10,000 $31,854 $10,000 $0 0.00% OTHER PAY - INCENTIVE PAY $14,890 $24,000 $22,620 $29,000 $5,000 20.83% OTHER PAY - ACTING PAY $7,997 $12,000 $634 $12,000 $0 0.00% SICK PAID $10,833 $0 $0 $0 $0 n/a OTHER PAY - CON'T EDU STIP $0 $0 $3,600 $0 $0 n/a VILLAGE EDUCATION INCENTIVE (ADP EDU) $0 $0 $0 $10,000 $10,000 n/a COMPENSATED ABSENCES $15,832 $35,000 $0 $59,000 $24,000 68.57% PAYROLL TAXES $407,490 $418,000 $346,313 $454,000 $36,000 8.61% RETIREMENT CONTRIBUTIONS $556,880 $502,000 $81,777 $119,000 -$383,000 -76.29% RETIREMENT CONTRIBUTION CHPT 175/185 $208,425 $208,425 $319,537 $247,641 $39,216 18.82% LIFE, HEALTH, DISABILITY INSURANCE $530,434 $602,000 $491,879 $568,919 -$33,081 -5.50% WORKERS COMPENSATION $82,004 $94,000 $75,701 $104,000 $10,000 10.64% RETIREMENT CONTRIBUTION- PENSION $0 $0 $0 $575,000 $575,000 n/a Total Personnel Services: $7,119,978 $7,922,396 $5,918,146 $8,514,560 $592,164 7.47%Changes from 1st reading highlighted 37

Operating Expenses PROFESSIONAL SERVICES - RECRUITING & HIRING $12,509 $27,150 $0 $27,150 $0 0.00% TECHNICAL SERVICES $0 $20,000 $0 $7,500 -$12,500 -62.50% CONTRACT SERVICES - CUSTODIAL SERVICES $30,924 $38,116 $29,813 $38,716 $600 1.57% CROSSING GUARD PROGRAM $249,861 $245,000 $239,495 $291,336 $46,336 18.91% INVESTIGATION EXPENSE $130 $2,000 $0 $2,000 $0 0.00% TRAVEL & PER DIEM $35,257 $99,830 $24,032 $79,950 -$19,880 -19.91% SUNPASS $0 $600 $0 $2,000 $1,400 233.33% COMMUNICATIONS $57,857 $114,170 $43,924 $114,484 $314 0.28% POSTAGE & FREIGHT $1,566 $1,804 $2,993 $2,850 $1,046 57.98% UTILITIES $39,844 $58,037 $49,942 $63,000 $4,963 8.55% RENTALS & LEASES $28,940 $29,204 $19,075 $27,904 -$1,300 -4.45% PROPERTY & LIABILITY INSURANCE $124,702 $181,747 $208,159 $182,969 $1,222 0.67% REPAIRS & MAINTENANCE - VEHICLES $94,603 $102,000 $119,325 $112,000 $10,000 9.80% REPAIRS & MAINTENANCE - EQUIPMENT $11,175 $17,620 $3,618 $16,150 -$1,470 -8.34% REPAIRS & MAINTENANCE - BOAT $16,936 $19,320 $14,671 $27,020 $7,700 39.86% PAINTING OF POLICE DEPARTMENT $24,000 $0 $0 $0 $0 n/a PRINTING & BINDING $10,568 $18,750 $3,932 $18,550 -$200 -1.07% PROMO ACTIVITES - D.A.R.E. PROGRAM $33,475 $34,455 $31,652 $47,205 $12,750 37.00% QUARTERLY BOATING SAFETY LECTURES $0 $0 $0 $4,000 $4,000 n/a OFFICE SUPPLIES $20,111 $23,300 $14,475 $26,500 $3,200 13.73% OPERATING SUPPLIES $33,838 $23,200 $10,358 $33,400 $10,200 43.97% IT EQUIPMENT <5000 AND SOFTWARE $404,575 $463,071 $253,587 $557,474 $94,403 20.39% OPERATING SUPPLIES - UNIFORMS $44,553 $62,800 $31,562 $63,300 $500 0.80% OPERATING SUPPLIES - VEHICLE FUEL $105,221 $132,260 $75,721 $124,330 -$7,930 -6.00% OPERATING SUPPLIES - EQUIPMENT $2,166 $5,050 $0 $5,050 $0 0.00% OPERATING SUPPLIES - BOAT FUEL $20,493 $23,000 $19,540 $23,000 $0 0.00% OPERATING SUPPLIES - RANGE EXPENSES $20,894 $27,300 $11,661 $29,600 $2,300 8.42% MEALS AND EVENTS $1,588 $2,000 $190 $2,000 $0 0.00% SUBSCRIPTIONS & MEMBERSHIP DUES $6,833 $13,170 $5,154 $13,270 $100 0.76% TRAINING $31,728 $53,305 $22,745 $51,895 -$1,410 -2.65% TUITION REIMBURSEMENT $0 $12,000 $0 $12,000 $0 0.00% Total Operating Expenses: $1,464,347 $1,850,259 $1,235,623 $2,006,603 $156,344 8.45% Capital Outlay CAPITAL OUTLAY - POLICE EQUIPMENT $36,349 $0 $0 $0 $0 n/a FEDERAL EXPENDITURES $0 $0 $66,928 $0 $0 n/a POLICE-SERVER & FIREWALL $15,363 $0 $0 $0 $0 n/a IT EQUIPMENT >5000 $0 $30,000 $0 $30,000 $0 0.00% BALLISTIC SHIELDS AND HELMETS $33,205 $0 $0 $0 $0 n/a Intangibles - SBITA AXON $103,279 $0 $0 $0 $0 n/a Total Capital Outlay: $188,195 $30,000 $66,928 $30,000 $0 0.00% Total Police: $8,772,519 $9,802,655 $7,220,697 $10,551,163 $748,508 7.64% Fire and Rescue Personnel Services REGULAR SALARIES $4,696,831 $5,340,371 $3,771,722 $5,030,000 -$310,371 -5.81% OVERTIME $451,822 $509,000 $387,004 $533,000 $24,000 4.72% CELL PHONE/ CAR ALLOWANCE $0 $0 $1,569 $1,200 $1,200 n/a UNIFORMS ALLOWANCE $26,600 $28,000 $30,730 $31,000 $3,000 10.71% OTHER PAY - VACATION EXCESS $243,013 $168,000 $216,124 $205,000 $37,000 22.02% OTHER PAY - HOLIDAY PAY $55,168 $48,000 $58,559 $122,000 $74,000 154.17% OTHER PAY - INCENTIVE PAY $22,715 $22,000 $17,810 $25,000 $3,000 13.64% OTHER PAY - ACTING PAY $39,781 $35,000 $54,932 $94,000 $59,000 168.57% SICK PAID $48,950 $0 $94,795 $0 $0 n/a OTHER PAY - CON'T EDU STIP $30,988 $33,000 $42,162 $41,000 $8,000 24.24% VILLAGE EDUCATION INCENTIVE $0 $0 $12,400 $12,000 $12,000 n/a OTHER PAY - VACATION SELL BACK (UNDER 480 HRS) $0 $166,000 $0 $110,000 -$56,000 -33.73% COMPENSATED ABSENCES $10,425 $141,000 $13,148 $65,000 -$76,000 -53.90% PAYROLL TAXES $403,624 $421,000 $331,618 $423,000 $2,000 0.48% RETIREMENT CONTRIBUTIONS $353,443 $705,000 $7,013 $19,000 -$686,000 -97.30% RETIREMENT CONTRIBUTION CHPT 175/185 $436,756 $436,756 $489,895 $486,768 $50,012 11.45% LIFE, HEALTH, DISABILITY INSURANCE $539,210 $604,000 $524,363 $541,041 -$62,959 -10.42% WORKERS COMPENSATION $156,481 $177,000 $142,739 $175,000 -$2,000 -1.13% RETIREMENT CONTRIBUTIONS-PENSION $0 $0 $0 $395,000 $395,000 n/a Total Personnel Services: $7,515,806 $8,834,127 $6,196,584 $8,309,009 -$525,118 -5.94% Operating Expenses PROFESSIONAL SERVICES - RECRUITING & HIRING $37,390 $25,000 $1,733 $15,000 -$10,000 -40.00% PROFESSIONAL SERVICES – ACCREDITATION $1,370 $1,500 $2,210 $1,500 $0 0.00% PROFESSIONAL SERVICES – TESTING FEES $18,000 $20,000 $20,000 $25,000 $5,000 25.00% PROFESSIONAL SERVICES – PLAN REVIEW $0 $50,000 $0 $50,000 $0 0.00% CONTRACT SERVICES - CUSTODIAL SERVICES $30,924 $38,116 $29,813 $38,716 $600 1.57% CONTRACT SERVICES - AUTO AID AGREEMENT $573,144 $610,018 $523,901 $628,300 $18,282 3.00% TRAVEL & PER DIEM $27,579 $43,000 $30,248 $49,500 $6,500 15.12% SUNPASS $0 $2,280 $0 $2,280 $0 0.00% COMMUNICATIONS $41,346 $49,833 $26,641 $45,003 -$4,830 -9.69% POSTAGE & FREIGHT $499 $500 $168 $500 $0 0.00% UTILITIES $61,929 $54,748 $49,748 $57,702 $2,954 5.40% RENTALS & LEASES $7,444 $3,040 $8,125 $8,828 $5,788 190.39% PROPERTY & LIABILITY INSURANCE $150,899 $238,608 $241,021 $256,147 $17,539 7.35% REPAIRS & MAINTENANCE - VEHICLES $29,609 $20,000 $19,158 $30,000 $10,000 50.00% REPAIRS & MAINTENANCE - FIRE RESCUE BLDG $12,364 $0 $0 $0 $0 n/a PRINTING & BINDING $418 $2,640 $463 $2,640 $0 0.00% PROMO ACTIVITES - FIRE PREVENTION $16,605 $13,560 $5,213 $22,760 $9,200 67.85% OTHER CURRENT CHARGES $0 $0 $75,000 $0 $0 n/a SERVICE CHARGE RESCUE TRANSPORATION FEE $10,689 $14,000 $2,013 $14,000 $0 0.00% OFFICE SUPPLIES $6,680 $6,000 $4,998 $6,300 $300 5.00% OPERATING SUPPLIES $64,234 $112,904 $41,493 $112,904 $0 0.00% IT EQUIPMENT <5000 AND SOFTWARE $59,386 $98,635 $34,932 $124,694 $26,059 26.42% OPERATING SUPPLIES - UNIFORMS $54,368 $25,000 $17,452 $30,000 $5,000 20.00% OPERATING SUPPLIES - VEHICLE FUEL $15,711 $19,000 $12,169 $19,760 $760 4.00% MEALS & EVENTS $5,080 $8,000 $4,456 $8,000 $0 0.00%Changes from 1st reading highlighted 38

SUBSCRIPTIONS & MEMBERSHIP DUES $63,400 $32,840 $24,994 $33,365 $525 1.60% TRAINING $29,035 $40,000 $43,075 $52,000 $12,000 30.00% TUITION REIMBURSEMENTS $15,245 $25,000 $0 $20,000 -$5,000 -20.00% EMERGENCY MANAGEMENT TRANING/ CERT $0 $0 $0 $75,000 $75,000 n/a Total Operating Expenses: $1,333,346 $1,554,222 $1,219,025 $1,729,899 $175,677 11.30% Total Fire and Rescue: $8,849,152 $10,388,349 $7,415,609 $10,038,908 -$349,441 -3.36% Parks and Recreation Personnel Services SALARY ALLOCATION $29,703 -$75,000 -$56,921 -$77,000 -$2,000 2.67% REGULAR SALARIES $454,522 $588,080 $429,011 $622,000 $33,920 5.77% OVERTIME $865 $4,000 $3,463 $4,000 $0 0.00% OTHER PAY- LONGEVITY BONUSES $5,250 $10,000 $1,894 $11,000 $1,000 10.00% CELL PHONE/ CAR ALLOWANCE $6,023 $6,000 $5,677 $7,200 $1,200 20.00% VACATION EXCESS $23,402 $41,000 $20,315 $44,000 $3,000 7.32% SICK PAID $1,569 $0 $0 $0 $0 n/a COMPENSATED ABSENCES $1,352 $0 $1,435 $0 $0 n/a PAYROLL TAXES $36,912 $46,000 $32,137 $49,000 $3,000 6.52% RETIREMENT CONTRIBUTIONS $50,242 $70,000 $48,932 $75,000 $5,000 7.14% LIFE, HEALTH, DISABILITY INSURANCE $35,650 $48,000 $40,579 $52,659 $4,659 9.71% WORKERS COMPENSATION $988 $1,000 $812 $1,000 $0 0.00% Total Personnel Services: $646,478 $739,080 $527,335 $788,859 $49,779 6.74% Operating Expenses PROFESSIONAL SERVICES-CONSULTANT $1,500 $60,000 $7,500 $30,000 -$30,000 -50.00% CONTRACT SERVICES - CUSTODIAL SERVICES $19,967 $22,152 $18,258 $21,908 -$244 -1.10% VETTING BACKGROUND CHECKS & TRAINING $0 $0 $0 $20,000 $20,000 n/a TRAVEL & PER DIEM $816 $5,000 $1,558 $5,000 $0 0.00% SUNPASS $0 $300 $0 $300 $0 0.00% COMMUNICATIONS $11,877 $11,696 $9,788 $17,532 $5,836 49.90% UTILITIES - FIELD LIGHTS/DOG PARK $157,770 $85,937 $87,890 $72,328 -$13,609 -15.84% RENTALS & LEASES $337 $0 $0 $1,608 $1,608 n/a PROPERTY & LIABILTY INSURANCE $56,336 $93,975 $85,244 $101,356 $7,381 7.85% REPAIRS & MAINTENANCE - VEHICLE $2,323 $4,000 $4,295 $4,000 $0 0.00% REPAIRS & MAINTENANCE - FIELDS $100,104 $0 $0 $0 $0 n/a REPAIRS & MAINTENANCE - DOG PARK $34,670 $42,000 $27,028 $49,200 $7,200 17.14% REPAIRS & MAINTENANCE - PARKS/PLAYGROUNDS $100,921 $83,260 $78,522 $110,000 $26,740 32.12% CONTRACT SERVICES - IGUANA PROGRAM $19,000 $27,800 $12,220 $22,800 -$5,000 -17.99% COMMUNITY & CULTURAL EVENTS $1,385 $35,000 $13,515 $35,000 $0 0.00% PROMO EVENTS - WINTERFEST $62,705 $76,800 $58,548 $76,800 $0 0.00% PROMO EVENTS - ADVERTISING $15,044 $30,000 $4,933 $30,000 $0 0.00% PROMO EVENTS - NEW