Board of Commissioners

1 CITY OF TREASURE ISLAND BOARD OF COMMISSIONERS REGULAR WORKSHOP TUESDAY, MARCH 5, 2024 – 7:00 PM CITY HALL AUDITORIUM 120 108TH AVENUE TREASURE ISLAND, FL 33706 MINUTES The meeting reconvened at 7:11 p.m. A. CITY MANAGER AND CITY ATTORNEY REPORT City Attorney Jennifer Cowan reported no updates. Mayor Payne inquired about the 50 units per room requirement for restaurants. City Attorney Cowan explained a special act was passed but subsequently repealed and is not in the city code. She contacted the Pinellas County Attorney's office for clarification and awaits their response. Commissioner Toth suggested adding the project schedule to the city's website. City Manager Garry Brumback announced the new city hall will open approximately one workday earlier on March 18th, with a ribbon-cutting on April 2nd and a Community Appreciation event on April 13th. Concerning seawalls at Isle of Palms and the land bridge seawalls, Public Works Director Mike Helfrich provided an update on seawall and Gulf Blvd lining, emphasizing the need and schedule. B. DISCUSSION B.1 Financial Update - FY24 - Q1 Finance Director Mike Munger provided an update on the financial status for Fiscal Year 2024, Quarter 1: Mayor Payne confirmed that budgeted items were carried forward from the previous year. Expenditures are tracking similarly to last year. The Commission did not pose further questions during the presentation. Public Comment Mayor Payne called for public comment, during which the following comments were made:

2 Mark Barnett asked about the $14 million carried over. Finance Director Mike Munger explained there are two types of carried-over money: encumbered funds, which stay within the fiscal year, and unencumbered funds, including balances from purchase orders. Lisa Barnett praised the city for managing its budget well, noting it relies on grants, especially small entity federal and state grants like USTA. She also requested an update on the City Manager search. Mayor Payne updated on the City Manager search and answered questions about Federal APRA funds. City Manager Brumback discussed applying for grants that add to city funds for ongoing projects such as the East Causeway Project and the Master Lift Station. These are not competitive grants but appropriations under city policy. The city also seeks state funding. Mark Hohe asked about non-departmental expenses, noting significant increases in municipal facilities. Finance Director Munger explained that carryforwards, like those for the Public Works Facility design, extend into FY25. Regarding cost centers, Finance Director Munger clarified they assign expenses not fitting specific departments, typical for organizational operations. Mayor Payne elaborated on page 133 expenses. Ron DeBaise raised questions about the federal budget's impact on taxpayers. Commissioner Doctor explained the city's responsibility, and Mayor Payne clarified the economic context. B.2 Discussion on Fertilizer and Herbicide Use in Public Spaces Commissioner Doctor initiated a discussion on potentially resuming the use of fertilizers and herbicides in parks, rights-of-way, and public properties, prompting Commission deliberation. The City received complaints about glyphosate and other chemicals in parks and public spaces from late 2018 onward. In response, the City Manager directed a halt to traditional herbicide use, opting for potentially safer alternatives. The discussion focused on the effectiveness and environmental impact of alternative herbicide options versus manual weeding practices. The City's decision to discontinue traditional herbicides aimed to address community concerns. Treasure Bay property continues to use traditional fertilizers and herbicides. Following the discussion, the commission decided to maintain the current approach. Crew Chief Troy Palmer was available to answer any questions, but there were no further questions or actions taken Public Comment Mayor Payne called for public comment, during which the following suggestions were made:

3 Carrie Auerbach. spoke about the importance of educating the community on preserving our waters, emphasizing the impact on marine life. Barbara Driscoll highlighted that in 2014, Treasure Island ceased using fertilizer due to concerns over red tide and its effects on marine animals. In 2019, the City also stopped using herbicides. She commended the efforts of Dune saviors for removing invasive species, noting that St. Pete Beach has followed Treasure Island's lead. Barbara also mentioned Treasure Island's recognition as a Bee City, marking a significant environmental step forward. Martha Warren expressed admiration for Treasure Island's commitment to abstaining from the use of fertilizer and herbicide. Grant Smith shared information, underscoring nitrogen as a critical issue in environmental discussions. B.3 Internal Communication Protocols City Manager Garry Brumback addressed internal communications, emphasizing the role of the Public Information Officer (PIO) and enhancing city-wide announcements as an ongoing priority for improvement. Commissioner Doctor raised concerns about recent activities along Green Space on 7th Avenue, noting inadequate communication efforts. Residents questioned the lack of communication regarding these developments. Many residents do not receive the newsletter and suggested using mail distribution, such as quarter-mile postcards, for announcements like the private fireworks notice. Public Comment Mayor Payne called for public comment, during which the following suggestions were made: Mark Barnett suggested implementing software for text alerts. Carol Braddy proposed adding the city link to Nextdoor and the Civic Association newsletter. Lisa Barnett recommended using an electronic reader board for effective communication. C. PUBLIC COMMENT Ron DeBaise proposed a charter amendment for an elected city manager form of government Mayor Payne provided an overview of different forms of government in Florida, including insights into the charter amendment process and the responsibilities of the Charter Review Committee. D. ADJOURNMENT - Meeting adjourned at 8:45 p Respectfully prepared and submitted by: Celine Kidwell, CMC, City Clerk City of Treasure Island, FL

A. CITY MANAGER AND CITY ATTORNEY REPORT

City Attorney Jennifer Cowan

City Manager Garry Brumback

B. DISCUSSION

B.1 Financial Update - FY24 - Q1

Qtly_Financial_Report.pdf

Expenses.pdf

Revenues.pdf

B.2 Discussion on Fertilizer and Herbicide Use in Public Spaces

B.3 Internal Communication Protocols

C. PUBLIC COMMENT

D. ADJOURNMENT

For any person desiring to appeal any decision made by the board, agency, or

commission with respect to any matter considered at such meeting or hearing, he or she

will need a record of the proceedings, and that, for such purpose, he or she 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]. NOTE:

Any transcript shall be requested and made by the individual requesting same at his or

her own expense. Therefore, a court reporter may be desired or required accordingly.

Any person with a disability who needs any accommodation in order to participate in this

proceeding is entitled to assistance at no cost. Please contact the Office of the City Clerk

in writing at 120 108th Avenue, Treasure Island, FL, 33706 or by phone at (727) 547-

4575 at least two working days prior to the meeting to advise what assistance is needed.

BOARD OF COMMISSIONERS REGULAR WORKSHOP

TUESDAY, MARCH 5, 2024 – 7:00 PM

120 108TH AVENUE

TREASURE ISLAND, FL 33706

MEETING NOTICE AND AGENDA

- THIS MEETING WILL IMMEDIATELY FOLLOW THE 6 PM CITY COMMISSION MEETING -

A. CITY MANAGER AND CITY ATTORNEY REPORT City Attorney Jennifer Cowan City Manager Garry Brumback B. DISCUSSION B.1 Financial Update - FY24 - Q1 Qtly_Financial_Report.pdf Expenses.pdf Revenues.pdf B.2 Discussion on Fertilizer and Herbicide Use in Public Spaces B.3 Internal Communication Protocols C. PUBLIC COMMENT D. ADJOURNMENT For any person desiring to appeal any decision made by the board, agency, or commission with respect to any matter considered at such meeting or hearing, he or she will need a record of the proceedings, and that, for such purpose, he or she 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]. NOTE: Any transcript shall be requested and made by the individual requesting same at his or her own expense. Therefore, a court reporter may be desired or required accordingly. Any person with a disability who needs any accommodation in order to participate in this proceeding is entitled to assistance at no cost. Please contact the Office of the City Clerk in writing at 120 108th Avenue, Treasure Island, FL, 33706 or by phone at (727) 547- 4575 at least two working days prior to the meeting to advise what assistance is needed. BOARD OF COMMISSIONERS REGULAR WORKSHOP TUESDAY, MARCH 5, 2024 – 7:00 PM 120 108TH AVENUE TREASURE ISLAND, FL 33706 MEETING NOTICE AND AGENDA - THIS MEETING WILL IMMEDIATELY FOLLOW THE 6 PM CITY COMMISSION MEETING - 1

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AGENDA ITEM NO. B.1 Item Cover Page DATE: March 5, 2024 SUBMITTED BY: Mike Munger, Finance ITEM TYPE: Presentations AGENDA SECTION: DISCUSSION SUBJECT: Financial Update - FY24 - Q1 BACKGROUND: The finance department has closed the third quarter, representing 25% completion of the FY 24. As of December 31, 2023, the city recorded 28% of budgeted revenue and spent 27% of total budgeted expenditures. This report consists of the revenue and expenditure reports and a snapshot of the city’s bank balance and investments as of the quarter end. POLICY/PURPOSE: For information purposes only. STRATEGIC PLAN RELEVANCE: Financial and Economic Development Goal 2: Maximize the utilization of the City’s resources. ANALYSIS/DISCUSSION: For information purposes only. See attached reports. FUNDING: N/A MOTION: No motion required, this is for informational purposes only. BOARD OF COMMISSIONERS AGENDA ITEM REPORT ATTACHMENTS: Qtly_Financial_Report.pdf Expenses.pdf Revenues.pdf 3

Page 1 The finance department has closed the first quarter, representing a quarter of FY24 activities. As of December 31, 2023, the city recorded 28% of budgeted revenue and spent or encumbered 27% of budgeted expenditures. This report consists of the revenue and expenditure reports and a snapshot of the city’s bank balance and investments as of the quarter end. Summary of All Funds Below are all funds summary of revenue and expenditures. The amended budget column reflects the original budget plus budget amendments, carry-forwards, and end of the prior year encumbrances brought forward. Revenues can be seasonal, and expenditures can be encumbered in the beginning of the year. REVENUES FY24 Budget Amended FY 24 Budget YTD % Fund 001 - GENERAL FUND $20,118,980 $20,159,980 $10,994,185 55% 123 - PENNY FOR PINELLAS $1,389,600 $1,389,600 $128,224 9% 126 - COUNTY GAS TAX $104,000 $104,000 $11,066 11% 127 - TRANSPORTATION TRUST $0 $0 $109 n/a 140 - BUILDING FUND $728,000 $728,000 $149,679 21% 201 - DEBT SERVICE FUND $968,400 $968,400 ($499) 0% 301 - CAPITAL PROJECTS FUND $1,205,500 $1,205,500 $163 0% 302 - CITY HALL PROJECT $6,100,000 $6,100,000 $6,808 n/a 420 - WASTEWATER FUND $11,039,000 $11,039,000 $847,342 8% 430 - SOLID WASTE FUND $2,533,280 $2,533,280 $426,460 17% 450 - STORMWATER FUND $1,920,000 $1,920,000 $290,049 15% Total $46,106,760 $46,147,760 $12,853,588 28% EXPENSES FY24 Budget Amended FY24 Budget YTD % Fund 001 - GENERAL FUND $19,364,550 $24,101,349 $5,300,866 22% 123 - PENNY FOR PINELLAS $1,985,000 $5,211,009 $398,278 8% 126 - COUNTY GAS TAX $0 $111,450 $57,950 52% 127 - TRANSPORTATION TRUST $0 $12,839 $5,769 45% 140 - BUILDING FUND $944,000 $958,500 $512,691 53% 201 - DEBT SERVICE FUND $968,400 $1,028,400 $322,386 31% 301 - CAPITAL PROJECTS FUND $1,205,500 $1,532,600 $0 0% 302 - CITY HALL PROJECT $6,100,000 $6,890,853 $12,778 0% 420 - WASTEWATER FUND $11,400,490 $14,707,598 $7,397,270 50% 430 - SOLID WASTE FUND $2,711,570 $2,711,570 $1,212,269 45% 450 - STORMWATER FUND $2,093,740 $3,928,886 $1,060,172 27% Total $46,773,250 $61,195,056 $16,280,430 27% CITY OF TREASURE ISLAND FY24 Quarter 1 - Financial Report 4

Page 2 General Fund (001) Revenue Revenue Source FY24 Budget Amended FY24 Budget YTD % Remaining Taxes $12,167,700 $12,167,700 $8,920,370 73% ($3,247,330) Permits & Fees $940,600 $940,600 $208,307 22% ($732,293) Intergovernmental $975,000 $1,016,000 $292,812 108% ($723,188) Charges for Services $5,094,680 $5,094,680 $1,328,946 26% ($3,765,734) Fines & Forfeitures $221,000 $221,000 $41,863 26% ($179,137) Misc. $220,000 $220,000 $201,886 74% ($18,114) Other Sources $500,000 $500,000 $0 0% ($500,000) Total $20,118,980 $20,159,980 $10,994,185 55% ($9,165,795) Taxes: Property tax collection is on the same general pace as FY23, so the city should expect to receive total revenue equal to the FY24 budgeted total. FY24 Q1 Millage Rate Budgeted Collected General Operating 3.2129 8,827,240 7,181,791 City Facilities 0.1000 274,740 223,527 Committed to Bridges 0.5000 1,373,720 1,117,651 3.8129 10,475,700 8,522,969 The receipts for electric utility services tax are trending 10-15% higher than last year, meaning we should collect more than the $1,092,000 budget. The remaining tax-based revenues are trending right at their respective budgets. A better forecast can be provided in a subsequent update. Permits & Fees: through just one quarter of the year, these revenues seem to be coming in at the same rate as prior years. Major activity in these revenues typically occurs later in the FY so more information will be provided in a subsequent update. Intergovernmental Revenue: The city had a number of ad hoc revenues collected in this category. The city accepted a $41,000 grant (001-332205) from US Tennis Association for resurfacing Treasure Bay courts. We have also received the Visit St. Pete/Clearwater promotional funding, this year in the amount of $75,000. Additionally, the Fire Department received a grant that paid about 75% (or $22,491) toward the purchase of new diesel exhaust systems for the fire apparatus. We also received the nearly $50,000 contributions each from South Pasadena and St. Pete Beach for the replacement of the primary EOC Generator. The remain revenues are on trend to be collected at budget. 5

Page 3 Charges for Services: The largest revenue in this category is from metered parking, which as of Q1 is about 13% higher than the same period from FY23. However, with the rate increase for FY24 once would have anticipated this revenue to be higher. Will provide an update at a subsequent update. Fines & Forfeitures: NO UPDATE Miscellaneous: Much like FY23, this year is proving to be a bull market for the city’s investments. As of Q1 the city has already collected 90% of the budgeted Interest revenue (001-361100). Additional spending later in this FY will reduce the interest earnings, but the city could again collect close to $500k this year. We also received an insurance settlement check for Idalia damage at the Marina boardwalk. That $110k has rolled to fund balance and will be available to spend when the future project is implemented. Other Sources: NO UPDATE THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK 6

Page 4 General Fund (001) Expenditures Encumbrances occur when a purchase order is issued, which can be for recurring expenditures throughout the year, into the following year or for a one-time project. When budgeted items are not encumbered expended by year-end, they can be “carried forward” into the subsequent year. These encumbered and carried forward items are reflected in the amended budget column. General Fund Expenditures Other Governmental Funds (Special Revenue Funds) The city maintains seven special revenue funds. Special funds must be used for a specific project or purpose. Penny for Pinellas Fund (123) - local options sales tax: As of the end of December 2023, we had only received October and November’s remittance. This fund does not have significant fund balance to rely on, so the YTD returns being slightly less than last year’s is somewhat concerning. This revenue will be monitored, but these returns may affect the 5-year plan for this fund. Department FY24 Budget Amended FY24 Budget YTD % Encumbrances % w/ Enc. City Commission $143,980 $168,854 $66,298 39% $11,874 46% Administration $449,480 $449,480 $205,829 46% $0 46% Human resources $267,680 $267,680 $110,120 41% $0 41% Finance $422,400 $422,400 $125,277 30% $1,162 30% City Clerk $305,040 $305,040 $68,823 23% $0 23% Legal $398,500 $398,500 $116,321 29% $0 29% IT & Communications $242,430 $242,430 $84,957 35% $0 35% Non Departmental $2,642,230 $2,647,505 $424,085 16% $130,037 21% Emergency Management $22,090 $178,640 $156,308 87% $0 87% Parking Program $399,730 $503,246 $116,434 23% $119,877 47% Police $3,205,930 $3,205,930 $1,387,771 43% $19,794 44% Fire $1,489,190 $1,494,721 $583,291 39% $32,382 41% EMS $1,127,470 $1,129,290 $424,660 38% $6,331 38% Planning $447,670 $761,470 $155,483 20% $134,841 38% Code Compliance $228,330 $228,330 $49,311 22% $1,046 22% Beach Maintenance $635,560 $933,433 $55,197 6% $54,559 12% Municipal & Facilities $2,538,100 $5,526,308 $519,486 9% $347,830 16% Causeway $909,880 $1,572,464 $220,239 14% $16,342 15% Transit $507,050 $507,050 $98,248 19% $196,502 58% Equip & Vehicle Maintena $99,270 $99,270 $33,389 34% $451 34% Library $156,650 $156,650 $78,322 50% $78,322 100% Parks & Rec Admin $1,013,510 $1,123,510 $629,127 56% $7,161 57% Rec Facilities $505,720 $588,590 $97,027 16% $61 16% Treasure Bay $784,920 $768,820 $267,455 35% $100,164 48% Park Maintenance $421,740 $421,740 $110,958 26% $48,689 38% $19,364,550 $24,101,349 $6,184,418 26% $1,307,425 31% 7

Page 5 County Gas Tax (126): No activity worth noting. Transportation Trust Fund (127): Staff may have identified small projects that can use the balance of the $7,070 in this fund for transportation improvements. Otherwise, this fund is effectively depleted and inactive. Building Fund (140): Building permit revenues collections seem as robust as last FY and projected to be at budget. Due to Florida State Statute 553.80, limiting the amount of fund balance that can be carried over from year to year, these excess revenues may result in the city having to cut these fees in a future FY. Debt Service Fund (201): This fund was created in FY20 by the ordinance 2020-04 to administer and simplify the required reporting on the use of tax-exempt loan. The revenues and expenses in the fund will generally zero-out each other as this fund is used to reflect general debt obligations. Capital Projects Fund - Gulf Blvd Beautification (301): As expenditures are incurred for the Gulf Blvd Undergrounding and Beautification Project, staff submits reimbursement requests to the County. Reimbursements are paid according to the inter-local agreement between Pinellas County and the City. A new agreement was reached and approved in February 2023 by the Commission. There is a remaining $1.5 million worth of work to perform. Capital Projects Fund - City Hall Project (302): This fund was created in FY20 by the ordinance 2020-04 to administer and simplify the tracking of the capital expenditures that are associated with the City Center remodeling. Isolating remodeling expenditures enables this transparency. As the City Center project is wrapping up, staff is reusing this fund to track the future Public Works facility construction. THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK 8

Page 6 Enterprise Funds Enterprise funds are used to account for the city’s business type activities. Service fees cover the operation expenses and contribute to capital projects in these funds. Additional capital spending is supported by grants and debt issuance, where applicable. 420 -WASTEWATER FUND FY24 Budget FY 24 Amended Budget Actuals % Remaining Revenue 11,039,000 11,039,000 951,946 9% (10,087,054) Expenditures Personnel 385,350 385,350 94,499 25% 290,851 Operating 4,668,240 4,677,354 833,097 18% 3,844,329 Capital 5,660,200 8,958,194 639,916 7% 8,318,278 Debt 96,700 96,700 48,343 50% 48,357 Transfers 500,000 500,000 - 0% 500,000 Contingency 90,000 90,000 - n/a 90,000 Net (361,490) (3,668,598) (663,910) Only 1 of the 6 bi-monthly billings have been collected as of 12/31/2023, meaning our revenues currently look short. The projected revenue shortfall is due to the $3m in American rescue Plan Act (ARPA) money, which has been received but not yet “recognized” as the MLS reconstruction project has yet to commence. This $3m must be obligated by 12/31/2024 or it must be returned to the federal government. 430 -SOLID WASTE FUND FY24 Budget FY 24 Amended Budget Actuals % Remaining Revenue $2,533,280 $2,341,700 $426,460 18% ($1,915,240) Expenditures Personnel $836,710 $836,710 $194,526 23% $642,184 Operating $1,609,860 $1,609,860 $455,542 28% $1,154,318 Capital $225,000 $225,000 $0 0% $225,000 Contingency $40,000 $40,000 0 n/a $40,000 Net ($178,290) ($369,870) ($223,608) One of the 6 billings have been collected as of 12/31/2023. The Capital in this fund is for the replacement of the brush claw truck, which is currently encumbered at $255,520, or $30k more than was budgeted. Staff believes there will sufficient surplus and the available contingency to absorb the overage. 9

Page 7 450 -STORMWATER FUND FY24 Budget FY 24 Amended Budget Actuals % Remaining Revenue 1,920,000.00 1,852,120.00 528,143.32 29% (1,323,976.68) Expenditures Personnel 260,210.00 260,210.00 66,494.16 26% 193,715.84 Operating 423,530.00 729,425.04 177,475.54 24% 551,949.50 Capital 1,360,000.00 2,899,251.44 287,904.89 10% 2,611,346.55 Contingency 50,000.00 50,000.00 0.00 n/a 50,000.00 Net (173,740.00) (2,086,766.48) (3,731.27) One of the 6 billings have been collected as of 12/31/2023. The rate revenue will be monitored closely in FY24 to observe the impacts of the Stormwater rate study and ERU billing implementation. THE REST OF THIS PAGE LEFT INTENTIONALLY BLANK 10

Page 8 Investments The city currently banks with the Bank United for its day-to-day operations. Any funds more than the amounts needed to meet our current expenditures are invested. Interest rates have risen at the fastest pace recently; Bank United money market account was earning 5.10% yield and FL Safe SNAV was earning 5.402 % at the end of the quarter. The city has some securities with a moderate-range maturity that staff is working to stagger in 3- to 4-month intervals. This will provide for slightly higher returns compared to typical money market yields, yet will ensure any could be liquidated within the next fiscal quarter. This strategy should yield more income for the city while still ensuring available cash-on- hand to meet our obligations. As of 12/31/2023 Bank Type Rate Balance Bank United Checking ECR Bank United MMA 5.10% $ 1,775,741.29 $ 15,297,318.10 Weighted Portfolio Yield*** 4.848% Weighted Average Portfolio Maturity 148.24 Days 12/31/2023 12/31/2022 SNAV 29.9% 47.5% VNAV 28.5% 19.7% CD 17.6% 4.6% Term. Sec. 8.8% 0.0% Security 15.3% 28.3% MMA: Money Market Account. SNAV: Stable Net Asset Value VNAV: Variable Net Asset Value **Net Market Yield as of 6/30/22 performan ce report ***Weighted Yield & Weighted Average Portfolio Maturity are calculated using “Market Value" and are only based on the fixed rate investments. Type Rate Cost Face/Par Market Value Purchased Maturity FL Safe Balance SNAV 4.08% $3,643,907 $3,643,907 $3,643,907 FL Safe Balance VNAV $3,385,160 US Treasury SEC 0.78% $1,500,050 $1,520,000 $1,517,205 1/6/2022 1/15/2024 US Treasury SEC 2.60% $1,497,878 $1,570,000 $1,535,718 6/7/2022 6/15/2024 FL Safe Term TS 5.40% $7,000,000 $7,341,753 $7,000,000 7/27/2023 6/21/2024 Total $13,641,835 $14,075,660 $17,081,989 Florida Safe Investment Portfolio 11

2/28/2024 11:22:50 AM Page 1 of 44 Budget Report Treasure Island, FL Account Summary For Fiscal: FY 2024 Period Ending: 12/31/2023 Fiscal Activity Variance Favorable (Unfavorable) Period Activity Encumbrances Current Total Budget Original Total Budget Percent Used Fund: 001 - GENERAL FUND Department: 5110 - CITY COMMISSION Category: 51 - PERSONNEL 0.00SALARIES 7,350.002,450.00001-5110-12000 29,400.0029,400.00 22,050.00 25.00 % 0.00FICA EXPENSE 438.54146.18001-5110-21000 2,250.002,250.00 1,811.46 19.49 % 0.00LIFE & MED INSURANCE 20,667.995,063.55001-5110-23000 62,970.0062,970.00 42,302.01 32.82 % 0.00WORKERS' COMPENSATION 19.334.82001-5110-24000 60.0060.00 40.67 32.22 % 0.0028,475.867,664.5594,680.00 94,680.00 66,204.14Category: 51 - PERSONNEL Total: 30.08 % Category: 53 - OPERATING EXPENSES 0.00COMMUNICATIONS 1,213.44406.36001-5110-41000 5,500.005,500.00 4,286.56 22.06 % 0.00PRINTING 126.000.00001-5110-47000 250.00250.00 124.00 50.40 % 0.00PROMOTIONAL ACTIVITIES/ADVERTISING 0.000.00001-5110-48000 3,850.003,850.00 3,850.00 0.00 % 0.00EDUCATION 1,163.00-31.75001-5110-49500 10,000.0010,000.00 8,837.00 11.63 % 470.00MISC OTHER CHARGES 356.510.00001-5110-49970 5,470.005,000.00 4,643.49 15.11 % 0.00OFFICE SUPPLIES 0.000.00001-5110-51000 500.00500.00 500.00 0.00 % 0.00UNIFORMS 0.000.00001-5110-52400 500.00500.00 500.00 0.00 % 0.00SUPPLIES & MATERIALS 0.000.00001-5110-52900 1,000.001,000.00 1,000.00 0.00 % 0.00COMPUTER SUPPLY & MATERIALS <$5000 0.000.00001-5110-52950 4,650.004,650.00 4,650.00 0.00 % 0.00DUES & PUBLICATIONS 4,233.0012.00001-5110-54000 5,850.005,850.00 1,617.00 72.36 % 470.007,091.95386.6137,100.00 37,570.00 30,008.05Category: 53 - OPERATING EXPENSES Total: 20.13 % Category: 58 - OTHER USES 11,404.00AIDS TO PRIVATE ORGANIZATIONS 13,092.406,842.40001-5110-82000 36,604.0012,200.00 12,107.60 66.92 % 11,404.0013,092.406,842.4012,200.00 36,604.00 12,107.60Category: 58 - OTHER USES Total: 66.92 % 11,874.0048,660.2114,893.56143,980.00 168,854.00 108,319.79Department: 5110 - CITY COMMISSION Total: 35.85 % Department: 5120 - ADMINISTRATION Category: 51 - PERSONNEL 0.00SALARIES 80,776.7932,467.07001-5120-12000 312,490.00312,490.00 231,713.21 25.85 % 0.00SPECIAL PAY 5,397.401,333.56001-5120-15000 16,380.0016,380.00 10,982.60 32.95 % 0.00FICA EXPENSE 6,090.212,141.71001-5120-21000 25,160.0025,160.00 19,069.79 24.21 % 0.00RETIREMENT EXPENSE 14,291.705,954.51001-5120-22000 44,030.0044,030.00 29,738.30 32.46 % 0.00LIFE & MED INSURANCE 11,110.632,640.97001-5120-23000 34,110.0034,110.00 22,999.37 32.57 % 0.00WORKERS' COMPENSATION 125.6731.34001-5120-24000 390.00390.00 264.33 32.22 % 0.00117,792.4044,569.16432,560.00 432,560.00 314,767.60Category: 51 - PERSONNEL Total: 27.23 % 12

Budget Report For Fiscal: FY 2024 Period Ending: 12/31/2023 2/28/2024 11:22:50 AM Page 2 of 44 Fiscal Activity Variance Favorable (Unfavorable) Period Activity Encumbrances Current Total Budget Original Total Budget Percent Used Category: 53 - OPERATING EXPENSES 0.00COMMUNICATIONS 507.06170.38001-5120-41000 1,860.001,860.00 1,352.94 27.26 % 0.00PRINTING 160.210.00001-5120-47000 170.00170.00 9.79 94.24 % 0.00EDUCATION 1,534.72-325.00001-5120-49500 6,000.006,000.00 4,465.28 25.58 % 0.00MISC OTHER CHARGES 0.000.00001-5120-49970 250.00250.00 250.00 0.00 % 0.00OFFICE SUPPLIES 80.650.00001-5120-51000 1,100.001,100.00 1,019.35 7.33 % 0.00COMPUTER SOFTWARE SUPPLIES 227.9554.99001-5120-52150 1,000.001,000.00 772.05 22.80 % 0.00SUPPLIES & MATERIALS 0.000.00001-5120-52900 200.00200.00 200.00 0.00 % 0.00COMPUTER SUPPLY & MATERIALS <$5000 0.000.00001-5120-52950 3,500.003,500.00 3,500.00 0.00 % 0.00DUES & PUBLICATIONS 1,996.2551.75001-5120-54000 2,840.002,840.00 843.75 70.29 % 0.004,506.84-47.8816,920.00 16,920.00 12,413.16Category: 53 - OPERATING EXPENSES Total: 26.64 % 0.00122,299.2444,521.28449,480.00 449,480.00 327,180.76Department: 5120 - ADMINISTRATION Total: 27.21 % Department: 5130 - HUMAN RESOURCES Category: 51 - PERSONNEL 0.00SALARIES 43,154.027,018.34001-5130-12000 153,450.00153,450.00 110,295.98 28.12 % 0.00OVERTIME 780.15451.44001-5130-14000 300.00300.00 -480.15 260.05 % 0.00SPECIAL PAY 837.16742.16001-5130-15000 390.00390.00 -447.16 214.66 % 0.00FICA EXPENSE 3,347.79627.82001-5130-21000 11,790.0011,790.00 8,442.21 28.40 % 0.00RETIREMENT EXPENSE 3,285.41360.66001-5130-22000 12,330.0012,330.00 9,044.59 26.65 % 0.00LIFE & MED INSURANCE 7,566.90903.25001-5130-23000 34,450.0034,450.00 26,883.10 21.96 % 0.00WORKERS' COMPENSATION 77.3419.29001-5130-24000 240.00240.00 162.66 32.23 % 0.0059,048.7710,122.96212,950.00 212,950.00 153,901.23Category: 51 - PERSONNEL Total: 27.73 % Category: 53 - OPERATING EXPENSES 0.00RECRUITMENT 11,637.151,782.27001-5130-30500 40,190.0040,190.00 28,552.85 28.96 % 0.00CONTRACTUAL SERVICES 577.53176.35001-5130-34000 2,400.002,400.00 1,822.47 24.06 % 0.00COMMUNICATIONS 286.63132.04001-5130-41000 780.00780.00 493.37 36.75 % 0.00PRINTING 0.000.00001-5130-47000 100.00100.00 100.00 0.00 % 0.00EDUCATION 1,991.000.00001-5130-49500 7,820.007,820.00 5,829.00 25.46 % 0.00OFFICE SUPPLIES 361.83106.97001-5130-51000 850.00850.00 488.17 42.57 % 0.00SUPPLIES & MATERIALS 239.880.00001-5130-52900 1,000.001,000.00 760.12 23.99 % 0.00DUES & PUBLICATIONS 464.000.00001-5130-54000 1,590.001,590.00 1,126.00 29.18 % 0.0015,558.022,197.6354,730.00 54,730.00 39,171.98Category: 53 - OPERATING EXPENSES Total: 28.43 % 0.0074,606.7912,320.59267,680.00 267,680.00 193,073.21Department: 5130 - HUMAN RESOURCES Total: 27.87 % Department: 5131 - FINANCE Category: 51 - PERSONNEL 0.00SALARIES 53,828.5319,778.18001-5131-12000 310,330.00310,330.00 256,501.47 17.35 % 0.00SPECIAL PAY 231.14206.14001-5131-15000 780.00780.00 548.86 29.63 % 0.00FICA EXPENSE 4,048.771,498.86001-5131-21000 23,800.0023,800.00 19,751.23 17.01 % 0.00RETIREMENT EXPENSE 4,308.261,582.24001-5131-22000 24,890.0024,890.00 20,581.74 17.31 % 0.00LIFE & MED INSURANCE 10,100.452,438.78001-5131-23000 42,640.0042,640.00 32,539.55 23.69 % 13

Budget Report For Fiscal: FY 2024 Period Ending: 12/31/2023 2/28/2024 11:22:50 AM Page 3 of 44 Fiscal Activity Variance Favorable (Unfavorable) Period Activity Encumbrances Current Total Budget Original Total Budget Percent Used 0.00WORKERS' COMPENSATION 170.7842.59001-5131-24000 530.00530.00 359.22 32.22 % 0.0072,687.9325,546.79402,970.00 402,970.00 330,282.07Category: 51 - PERSONNEL Total: 18.04 % Category: 53 - OPERATING EXPENSES 0.00CONTRACTUAL SERVICES 0.000.00001-5131-34000 8,000.008,000.00 8,000.00 0.00 % 0.00COMMUNICATIONS 565.05171.78001-5131-41000 2,220.002,220.00 1,654.95 25.45 % 0.00POSTAGE 11.770.00001-5131-42000 0.000.00 -11.77 0.00 % 0.00PRINTING 342.90332.90001-5131-47000 1,000.001,000.00 657.10 34.29 % 1,161.50EDUCATION 1,804.340.00001-5131-49500 5,200.005,200.00 2,234.16 57.04 % 0.00OFFICE SUPPLIES 447.41284.62001-5131-51000 1,600.001,600.00 1,152.59 27.96 % 0.00DUES & PUBLICATIONS 350.000.00001-5131-54000 1,410.001,410.00 1,060.00 24.82 % 1,161.503,521.47789.3019,430.00 19,430.00 14,747.03Category: 53 - OPERATING EXPENSES Total: 24.10 % 1,161.5076,209.4026,336.09422,400.00 422,400.00 345,029.10Department: 5131 - FINANCE Total: 18.32 % Department: 5132 - CITY CLERK Category: 51 - PERSONNEL 0.00SALARIES 18,698.566,808.52001-5132-12000 164,250.00164,250.00 145,551.44 11.38 % 0.00SPECIAL PAY 253.9871.08001-5132-15000 460.00460.00 206.02 55.21 % 0.00FICA EXPENSE 1,347.01492.00001-5132-21000 12,600.0012,600.00 11,252.99 10.69 % 0.00RETIREMENT EXPENSE 1,510.52544.68001-5132-22000 13,180.0013,180.00 11,669.48 11.46 % 0.00LIFE & MED INSURANCE 6,210.371,519.33001-5132-23000 41,520.0041,520.00 35,309.63 14.96 % 0.00WORKERS' COMPENSATION 45.1111.25001-5132-24000 140.00140.00 94.89 32.22 % 0.0028,065.559,446.86232,150.00 232,150.00 204,084.45Cate