CITY OF GAINESVILLE, FLORIDA FINANCIAL ......CITY OF GAINESVILLE, FLORIDA FINANCIAL STATEMENTS...

CITY OF GAINESVILLE, FLORIDA

FINANCIAL STATEMENTS

(Excluding Utility Funds)

for the

SIX MONTHS ENDED

March 31, 2015

Prepared by: Accounting DivisionFinance Department

SECTION I - GENERAL FUND

General Fund:Balance Sheet 1-1Statement of Changes in Fund Balances 1-2Statement of Revenues Compared with Budgeted Revenues 1-3:1-5Comparative Revenues and Other sources of Funds 1-6:1-8Statement of Expenditures and Encumbrances Compared with Appropriations 1-9Comparative Expenditures and Other Uses of Funds 1-10Summary of Budget to Actual 1-11:1-14Departmental Budget to Actual Comparisons:

Neighborhood Improvement 1-15:1-16Economic Development 1-17Planning and Developement 1-18: 1-19Administrative Services 1-20City Commission 1-21Clerk of the Commission 1-22City Manager 1-23City Auditor 1-24City Attorney 1-25Information Technologies 1-26Budget & Finance 1-27:1-28Equal Opportunity 1-29Public Works 1-30:1-31Police 1-32:1-34Fire 1-35:1-36Combined Communication Center 1-37Parks, Recreation & Cultural Affairs 1-38:1-41Human Resources 1-42Facilities Management 1-43Risk Management 1-44Public Information Office 1-45

SECTION II - SPECIAL REVENUE FUNDS

Gainesville Enterprise Zone Development Agency:Fund 101Balance Sheet 2-1Analysis of Changes in Fund Balance 2-2

Community Development Block Grant Fund:102Balance Sheet 2-3Analysis of Changes in Fund Balance 2-4Statement of Expenditures and Encumbrances Compared with Appropriations 2-5

Urban Development Action Grant:Fund 103Balance Sheet 2-6Analysis of Change in Fund Balance 2-7

Home Grant Fund:104Balance Sheet 2-8Analysis of Changes in Fund Balance 2-9Statement of Expenditures and Encumbrances Compared with Appropriations 2-10

Cultural Special Projects:Fund 107Balance Sheet 2-11Analysis of Changes in Fund Balance 2-12Statement of Revenues Compared with Estimated Revenues 2-13Statement of Expenditures and Encumbrances Compared with Appropriations 2-14Statement of Revenue vs Expenditures and Encumbrances 2-15

Law Enforcement Contraband Forfeiture Fund:108Balance Sheet 2-16Analysis of Changes in Fund Balance 2-17Statement of Expenditures and Encumbrances Compared with Appropriations 2-18

Federal Law Enforcement: Fund 109Balance Sheet 2-19Analysis of Changes in Fund Balance 2-20Statement of Expenditures and Encumbrances Compared with Appropriations 2-21

GPD Billable Overtime: Fund 110Balance Sheet 2-22Analysis of Changes in Fund Balance 2-23

Community Redevelopment Agency:Fund 111Balance Sheet 2-24Analysis of Changes in Fund Balance 2-25Statement of Expenditures and Encumbrances Compared with Appropriations 2-26

Street, Sidewalk and Ditch Improvement Fund:113Balance Sheet 2-27Analysis of Changes in Fund Balance 2-28

Economic Development: Fund 114Balance Sheet 2-29Analysis of Changes in Fund Balance 2-30Statement of Expenditures and Encumbrances Compared with Appropriations 2-31

Miscellaneous Grants:Fund 115Balance Sheet 2-32Analysis of Changes in Fund Balance 2-33Statement of Expenditures and Encumbrances Compared with Appropriations 2-34Revenue Analysis-Grants 2-35

SECTION II - SPECIAL REVENUE FUNDS (Continued)

Transportation Concurrency Exception Area: Fund 116Balance Sheet 2-36Analysis of Changes in Fund Balance 2-37Statement of Expenditures Compared with Appropriations 2-38

Water/Wastewater Surcharge Infrastructure: Fund 117Balance Sheet 2-39Analysis of Changes in Fund Balance 2-40Statement of Expenditures Compared with Appropriations 2-41

Supportive Housing Investment Partnership (SHIP): Fund 119Balance Sheet 2-42Analysis of Changes in Fund Balance 2-43Statement of Expenditures and Encumbrances Compared with Appropriations 2-44Revenue Analysis-Grants 2-45

Small Business Loan: Fund 121Balance Sheet 2-46Analysis of Changes in Fund Balance 2-47

Miscellaneous Special Revenues: Fund 123Balance Sheet 2-48Analysis of Changes in Fund Balance 2-49Statement of Expenditures and Encumbrances Compared with Appropriations 2-50: 5-51

Tourist Destination Enhancement: Fund 124Balance Sheet 2-52Analysis of Changes in Fund Balance 2-53Statement of Expenditures and Encumbrances Compared with Appropriations 2-54

Tourist Product Development-FY12: Fund 132Balance Sheet 2-55Analysis of Changes in Fund Balance 2-56Revenue Comparison to Expenditures 2-57Statement of Expenditures and Encumbrances Compared with Appropriations 2-58

Fire Assessment: Fund 135 Balance Sheet 2-59Analysis of Changes in Fund Balance 2-60




Evergreen Cemetery Trust: Fund 602Balance Sheet 2-73Analysis of Changes in Fund Balance 2-74

SECTION II - SPECIAL REVENUE FUNDS (Continued)

Downtown Redevelopment Tax Increment Trust: Fund 610Balance Sheet 2-75Analysis of Changes in Fund Balance 2-76Statement of Expenditures and Encumbrances 2-77

Fifth Avenue Redevelopment Tax Increment Trust: Fund 613Comparative Balance Sheet 2-78Comparative Analysis of Changes in Fund Balance 2-79Statement of Expenditures and Encumbrances 2-80

School Crossing Guard Trust: Fund 617Balance Sheet 2-81Analysis of Changes in Fund Balance 2-82

College Park Redevelopment Tax Increment Trust: Fund 618Comparative Balance Sheet 2-83Comparative Analysis of Changes in Fund Balance 2-84Statement of Expenditures and Encumbrances 2-85

Art in Public Places Trust: Fund 619Balance Sheet 2-86Analysis of Changes in Fund Balance 2-87

Eastside Tax Increment Trust: Fund 621Balance Sheet 2-88Analysis of Changes in Fund Balance 2-89Statement of Expenditures and Encumbrances 2-90

SECTION III - DEBT SERVICE FUNDS

Pension Obligation Bond Series 2003A: Fund 226Balance Sheet 3-1Analysis of Changes in Fund Balance 3-2

Pension Obligation Bond Series 2003B: Fund 227Balance Sheet 3-3Analysis of Changes in Fund Balance 3-4

GERRB 2004: Fund 228Balance Sheet 3-5Analysis of Changes in Fund Balance 3-6

Depot Avenue Stormwater Park: Fund 229Balance Sheet 3-7Analysis of Changes in Fund Balance 3-8

First Florida Governmental Financing Commission, Series 2005: Fund 230Balance Sheet 3-9Analysis of Changes in Fund Balance 3-10

Other Post-Employment Benefits (OPEB) Bond, Series 2005: Fund 231Balance Sheet 3-11Analysis of Changes in Fund Balance 3-12

Capital Improvement Revenue Bond Series 2005: Fund 232Balance Sheet 3-13Analysis of Changes in Fund Balance 3-14

GPD-Energy Conservation Master Lease: Fund 233Balance Sheet 3-15Analysis of Changes in Fund Balance 3-16

First Florida Governmental Financing Commission, Series 2007: Fund 235Balance Sheet 3-17Analysis of Changes in Fund Balance 3-18

Capital Improvement Revenue Note Series 2009: Fund 236Balance Sheet 3-19Analysis of Changes in Fund Balance 3-20

Capital Improvement Revenue Bond Series 2010: Fund 237Balance Sheet 3-21Analysis of Changes in Fund Balance 3-22

Revenue Refunding Note 2011: Fund 238Balance Sheet 3-23Analysis of Changes in Fund Balance 3-24

Revenue Note Series 2011A: Fund 239Balance Sheet 3-25Analysis of Changes in Fund Balance 3-26

Revenue Refunding Note 2014: Fund 241Balance Sheet 3-27Analysis of Changes in Fund Balance 3-28

FY15 Bond Issue for Capital Project Fund: Fund 242Balance Sheet 3-29Analysis of Changes in Fund Balance 3-30

SECTION IV - CAPITAL PROJECTS FUNDS

General Capital Projects: Fund 302Balance Sheet 4-1Analysis of Changes in Fund Balance 4-2Statement of Expenditures Compared with Appropriations 4-3: 4-4

Public Improvement Construction: Fund 304Balance Sheet 4-5Analysis of Changes in Fund Balance 4-6Statement of Expenditures Compared with Appropriations 4-7

Greenspace Acquisition: Fund 306Balance Sheet 4-8Analysis of Changes in Fund Balance 4-9Statement of Expenditures Compared with Appropriations 4-10

Roadway Construction -1996: Fund 323Balance Sheet 4-11Analysis of Changes in Fund Balance 4-12Statement of Expenditures Compared with Appropriations 4-13

First Florida Governmental Financing Commission 02 Capital Projects: Fund 328Balance Sheet 4-14Analysis of Changes in Fund Balances 4-15Statement of Expenditures Compared with Appropriations 4-16

Fifth Avenue/Pleasant Street Rehabilitation Projects - FFGFC 02: Fund 330Balance Sheet 4-17Analysis of Changes in Fund Balance 4-18Statement of Expenditures Compared with Appropriations 4-19

Downtown Parking Garage - Sales Tax: Fund 331Balance sheet 4-20Analysis of Changes in Fund Balance 4-21Statement of Expenditures Compared with Appropriations 4-22

FFGF 05 Capital Projects: Fund 332Balance Sheet 4-23Analysis of Changes in Fund Balance 4-24Statement of Expenditures Compared with Appropriations 4-25

Depot Stormwater Park SRF Loan: Fund 333Balance Sheet 4-26Analysis of Changes in Fund Balance 4-27Statement of Expenditures Compared with Appropriations 4-28

Capital Improvements Revenue Bond 2005 CIP: Fund 335Balance Sheet 4-29Analysis of Changes in Fund Balance 4-30Statement of Expenditures Compared with Appropriations 4-31:4-32

Kennedy Homes Acquisition/Demolition: Fund 336Balance Sheet 4-33Analysis of Changes in Fund Balance 4-34Statement of Expenditures Compared with Appropriations 4-35

Campus Development Agreement Capital Projects: Fund 339Balance Sheet 4-36Analysis of Changes in Fund Balance 4-37Statement of Expenditures Compared with Appropriations 4-38

SECTION IV - CAPITAL PROJECTS FUNDS (Continued)

Energy Conservation Capital Project: Fund 340Balance Sheet 4-39Analysis of Changes in Fund Balance 4-40Statement of Expenditures Compared with Appropriations 4-41

Additional 5 Cents Capital Projects: Fund 341Balance Sheet 4-42Analysis of Changes in Fund Balance 4-43Statement of Expenditures Compared with Appropriations 4-44

LOGT Bonded Transportation Capital Project: Fund 342Balance Sheet 4-45Analysis of Changes in Fund Balance 4-46Statement of Expenditures Compared with Appropriations 4-47

Traffic Management System Building: Fund 343Balance Sheet 4-48Analysis of Changes in Fund Balance 4-49Statement of Expenditures Compared with Appropriations 4-50

Capital Improvement Revenue Note 2009: Fund 344Balance Sheet 4-51Analysis of Changes in Fund Balance 4-52Statement of Expenditures Compared with Appropriations 4-53

Wild Space Public Places 1/2 Cent Sales Tax: Fund 345Balance Sheet 4-54Analysis of Changes in Fund Balance 4-55Statement of Expenditures Compared with Appropriations 4-56

Wild Spaces Public Places 1/2 Cent Sales Tax Land Acq: Fund 346Balance Sheet 4-57Analysis of Changes in Fund Balance 4-58Statement of Expenditures Compared with Appropriations 4-59

Senior Recreation Center: Fund 347Balance Sheet 4-60Analysis of Changes in Fund Balance 4-61Statement of Expenditures Compared with Appropriations 4-62Revenue Analysis 4-63

Capital Improvements Revenue Bond 2010: Fund 348Balance Sheet 4-64Analysis of Changes in Fund Balance 4-65Statement of Expenditures Compared with Appropriations 4-66

Revenue Note 2011 Capital Project: Fund 349Balance Sheet 4-67Analysis of Changes in Fund Balance 4-68Statement of Expenditures Compared with Appropriations 4-69

Facilities Maintenance Recurring (FMRP): Fund 351Balance Sheet 4-70Analysis of Changes in Fund Balance 4-71Statement of Expenditures Compared with Appropriations 4-72

Equipment Replacemnet (ERP): Fund 352Balance Sheet 4-73Analysis of Changes in Fund Balance 4-74Statement of Expenditures Compared with Appropriations 4-75

SECTION IV - CAPITAL PROJECTS FUNDS (Continued)

Roadway resurfaceing Program (RRP): Fund 353Balance Sheet 4-76Analysis of Changes in Fund Balance 4-77Statement of Expenditures Compared with Appropriations 4-78

FY2015 Bond Capital Projects: Fund 354Balance Sheet 4-79Analysis of Changes in Fund Balance 4-80Statement of Expenditures Compared with Appropriations 4-81

Campital Improvements-Beazer Settlement: Fund 355Balance Sheet 4-82Analysis of Changes in Fund Balance 4-83Statement of Expenditures Compared with Appropriations 4-84

SECTION V - ENTERPRISE FUNDS

Stormwater Management: Fund 413Financial Summary 5-1Balance Sheet 5-2Statement of Revenues, Expenses, and Changes in Retained Earnings 5-3Statement of Cash Flows 5-4:5-5Budget vs Actuals, Supplemental Information and Graphs 5-6:5-15

Ironwood Golf Course: Fund 415Financial Summary 5-16Balance Sheet 5-17Statement of Revenues, Expenses, and Changes in Retained Earnings 5-18Statement of Cash Flows 5-19:5-20Budget vs Actuals, Supplemental Information and Graphs 5-21:5-34

Florida Building Code Enforcement: Fund 416Financial Summary 5-35Balance Sheet 5-36Statement of Revenues, Expenses, and Changes in Retained Earnings 5-37Statement of Cash Flows 5-38:5-39Budget vs Actuals, Supplemental Information and Graphs 5-40:5-44

Solid Waste Enterprise: Fund 420Financial Summary 5-45Balance Sheet 5-46Statement of Revenues, Expenses, and Changes in Retained Earnings 5-47Statement of Cash Flows 5-48:5-49Budget vs Actuals, Supplemental Information and Graphs 5-50:5-55

Regional Transit System Enterprise: Fund 450Financial Summary 5-56Balance Sheet 5-57Statement of Revenues, Expenses, and Changes in Retained Earnings 5-58Statement of Cash Flows 5-59:5-60Budget vs Actuals, Supplemental Information and Graphs 5-61:5-70

SECTION VI - INTERNAL SERVICE FUNDS

Fleet Replacement: Fund 502Financial Summary 6-1Balance Sheet 6-2Statement of Revenues, Expenses, and Changes in Retained Earnings 6-3Statement of Cash Flows 6-4Capital Expenditures Budget vs Actual 6-5

Fleet Management: Fund 502Balance Sheet 6-6Statement of Revenues, Expenses, and Changes in Retained Earnings 6-7Statement of Cash Flows 6-8:6-9Budget vs Actuals, Supplemental Information and Graphs 6-10:6-24

General Insurance: Fund 503Financial Summary 6-25Balance Sheet 6-26Statement of Revenues, Expenses, and Changes in Retained Earnings 6-27Statement of Cash Flows 6-28:6-29Budget vs Actuals, Supplemental Information and Graphs 6-30:6-36

Employee Health and Accident Benefits: Fund 504Financial Summary 6-37Balance Sheet 6-38Statement of Revenues, Expenses, and Changes in Retained Earnings 6-39Statement of Cash Flows 6-40:6-41Budget vs Actuals, Supplemental Information and Graphs 6-42:6-47

SECTION VII - PENSION TRUST FUNDS

Retiree Health Insurance Trust: Fund 601Financial Summary 7-1Balance Sheet 7-2Analysis of Changes in Fund Balance 7-3

General Pension: Fund 604Financial Summary 7-4Balance Sheet 7-5Analysis of Changes in Fund Balance 7-6Budget vs Actuals, Supplemental Information and Graphs 7-7:7-11

Disability Pension: Fund 605Balance Sheet 7-12Analysis of Changes in Fund Balance 7-13

401A Qualified Pension Trust: Fund 606Balance Sheet 7-14Analysis of Changes in Fund Balance 7-15

Police Pension: Fund 607Financial Summary 7-16Balance Sheet 7-17Analysis of Changes in Fund Balance 7-18Budget vs Actuals, Supplemental Information and Graphs 7-19:7-23

Fire Pension: Fund 608Financial Summary 7-24Balance Sheet 7-25Analysis of Changes in Fund Balance 7-26Budget vs Actuals, Supplemental Information and Graphs 7-27:7-31

457 Deferred Compensation Trust: Fund 609Comparative Balance Sheet 7-32Analysis of Changes in Fund Balance 7-33

Police and Fire Drop Plan: Fund 625Comparative Balance Sheet 7-34Analysis of Changes in Fund Balance 7-35

Retirement Health Savings Plan: Fund 626Comparative Balance Sheet 7-36Analysis of Changes in Fund Balance 7-37

ROTH IRA Plan: Fund 627Balance Sheet 7-38Analysis of Changes in Fund Balance 7-39

Police Share Plan/Premium Tax Reserve: Fund 628Balance Sheet 7-40Analysis of Changes in Fund Balance 7-41

SECTION I - GENERAL FUND

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CITY OF GAINESVILLE

COMPARATIVE BALANCE SHEETMARCH 31, 2014 AND 2015

ASSETS IncreaseFY14 FY15 (Decrease) % Change

Equity in Pooled Cash and Investments 20,478,718$ 23,804,144$ 3,325,426$ 16.24%Accounts Receivable:

Miscellaneous 2,471,232 2,597,072 125,840 5.09%PC & Lifequest 100,973 119,218 18,245 18.07%

Notes Receivable:CRA Notes Receivable 2,577,274 2,341,675 (235,599) -9.14%

Advances to Other Funds 143,056 145,865 2,809 1.96%Due from Other Funds 3,020,791 2,709,911 (310,880) -10.29%Inventories 9,678 8,678 (1,000) -10.33%TOTAL ASSETS 28,801,722$ 31,726,563$ 2,924,841$ 10.16%

LIABILITIESAccounts Payable and Accrued Liabilities 167,870$ 752,109$ 584,239$ 348.03%Accrued Payroll 128,404 68,978 (59,426) -46.28%Deferred Revenues 13,543 14,097 554 4.09%Performance Deposits 370,243 389,714 19,471 5.26%

Total Liabilities 680,060 1,224,898 544,838 80.12%

FUND BALANCESNonspendable 2,687,926 2,469,573 (218,353) -8.12%Assigned 2,164,121 2,806,110 641,989 29.67%Unassigned 23,269,615 25,225,982 1,956,367 8.41%

Total Fund Balances 28,121,662 30,501,665 2,380,003 8.46%

TOTAL LIABILITIES AND FUND BALANCES 28,801,722$ 31,726,563$ 2,924,841$ 10.16%

LIABILITIES AND FUND BALANCES

GENERAL FUND

Fund Description: The General Fund accounts for the resources and the uses traditionally associated with government,which are not required to be budgeted and accounted for in another fund type. The General Fund is the City's only majorfund.

Funding Sources: The funding sources of the General Fund are received through taxes, licenses and permits,intergovernmental agreements, charges for services, fines and fortfeitures, transfers in, and miscellaneous revenues.

Fund Spending: The General Fund spending is assigned by the City Commission based on management'srecommendation. Each year the City Commission holds public meetings to set the fiscal year budget. The unassignedbalance of the fund balance represents the amount of fund balance that can be used to spend on one-time large projects,emergency funding due to natural disasters or other one-time events the City may experience. It should not be used for tocover deficits of normal governmental operations.

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CITY OF GAINESVILLEGENERAL FUND

STATEMENT OF CHANGES IN FUND BALANCEFOR THE SIX MONTHS ENDED MARCH 31, 2015

INCREASESFUND BALANCE 10/1/2014 (DECREASES) 3/31/2015

Nonspendable

Inventories 13,249$ (4,571)$ 8,678$ Long-term Receivables:

LifeQuest 111,450 (42,254) 69,196 PC Loans 51,524 (1,502) 50,022 CRA Note - Commerce Building 389,159 (58,583) 330,576 CRA Note - Lofts Project (Stringfellow) 284,896 (19,573) 265,323 CRA Note - 5th Avenue 336,668 (35,279) 301,389 CRA Note - Courthouse Parking 867,350 (69,504) 797,846 CRA Note - Eastside 190,691 (14,361) 176,330 CRA Note - 2nd Avenue 508,511 (38,298) 470,213

Total Nonspendable 2,753,498 (283,925) 2,469,573

AssignedEncumbrances 108,459 1,312,012 1,420,471 Contract Issues 146,000 - 146,000 FY15 Budget 884,024 - 884,024 Planning & Development Svcs Rollover 30,000 - 30,000 CRA Expansion Study Rollover 8,097 - 8,097 FSAA Rollover 25,000 - 25,000 City Auditor Search Rollover 6,000 - 6,000 FOP Contract Issues FY14 265,518 - 265,518 Empowerment Center Bus Passes 15,000 - 15,000 Neighborhood Improvement Rollover 6,000 - 6,000

Total Assigned 1,494,098 1,312,012 2,806,110

Unassigned 14,520,395 10,705,587 25,225,982

TOTAL FUND BALANCE 18,767,991$ 11,733,674$ 30,501,665$

NOTE: UNASSIGNED POLICY REQUIREMENT IS 10% OF FY16 BUDGETED REVENUE = $10,648,386

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REVENUE AND OTHER SOURCES OF FUNDSFOR THE SIX MONTHS ENDED MARCH 31, 2015

% OFBUDGET ACTUAL BUDGET

TAXES:Real Property, Net 24,585,673$ 22,384,920$ 91.05%Local Option Gas Tax 751,991 383,226 50.96%Home Occupational Permits 26,356 10,412 39.51%Business Tax 834,629 783,201 93.84%Payment in Lieu of Taxes - GHA 45,000 - 0.00%Utility Taxes 10,018,999 4,790,300 47.81%Local Telecommunications Service Tax 4,396,322 2,165,335 49.25%Hazardous Materials Tax 195,997 - 0.00%

TOTAL TAXES 40,854,967 30,517,394 74.70%

LICENSES AND PERMITS:Landlord Licensing Fee 877,101 54,606 6.23%Miscellaneous Permits 5,420 3,166 58.41%Taxi Licenses 13,322 2,160 16.21%

TOTAL LICENSES AND PERMITS 895,843 59,932 6.69%

INTERGOVERNMENTAL:State Revenue Sharing 2,876,107 868,316 30.19%Mobile Home Licenses 34,501 30,101 87.25%Beverage Licenses 104,529 102,191 97.76%½¢ Sales Tax 6,750,420 3,432,516 50.85%FDOT Traffic Signal Maintenance 237,617 - 0.00%FDOT Street Light Maintenance 462,664 - 0.00%Firefighters Supplemental Compensation 74,356 37,207 50.04%County & MTPO Cont. to Bike Program 11,753 - 0.00%Insurance Tax Revenue 1,192,992 - 0.00%TOTAL INTERGOVERNMENTAL 11,744,939 4,470,331 38.06%

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CHARGES FOR SERVICES:Airport Security Services 334,248 167,330 50.06%Airport Fire Services 507,580 239,846 47.25%SRO Contract 544,347 207,852 38.18%Miscellaneous Fees - GPD 500,887 276,036 55.11%Police Training Cost Recovery 42,071 21,036 50.00%Fire Inspection Fees 67,921 13,066 19.24%Miscellaneous Fees - GFR 30,362 30,510 100.49%Zoning Fees 206,765 67,600 32.69%Document Reproduction Fees 24,052 10,037 41.73%Environment and Development Review Fees 2,543 1,000 39.32%Traffic Review Fees 4,835 551 11.40%Traffic Engineering - Small Cities 57,970 8,620 14.87%Traffic Signals - County 200,518 (15,245) -7.60%Cemetery Fees 28,149 13,081 46.47%Cemetery-Repayment of Loan 19,786 7,039 35.58%Transportation - Parking 264,225 84,871 32.12%Parking Garage 170,915 108,727 63.61%Parking Garage-Rental 75,078 33,905 45.16%Other Transportation Projects 39,138 488 1.25%Neighborhood Parking Decals 8,610 1,927 22.38%Recreation Fees 32,458 27,587 84.99%Recreation - Adult Sports 20,266 11,681 57.64%Recreation - Youth Sports 8,692 1,454 16.73%Swimming Pools 253,075 44,100 17.43%Summer Program Fees 58,088 (52) -0.09%Recreation Fees/Center 57,431 41,360 72.02%Special Events Processing Fees 1,192 536 44.97%Ticket Sales 1,092 1,350 123.63%PRCA Fees 64,135 13,639 21.27%City Attorney Services for GRU 195,905 92,953 47.45%Utility Indirect Services 2,020,877 1,010,439 50.00%RTS Indirect Services 1,271,395 635,698 50.00%CDBG Indirect Services 71,204 15,226 21.38%SMUF Indirect Services 548,338 274,169 50.00%Solid Waste Indirect Services 184,963 92,482 50.00%HOME Indirect Services 8,027 4,014 50.01%Ironwood Indirect Services 192,046 96,023 50.00%Fleet Indirect Services 336,949 168,475 50.00%General Insurance Indirect Services 372,930 186,465 50.00%EHAB Indirect Services 72,602 36,301 50.00%Community Redevelopment Indirect Svcs 130,653 65,326 50.00%Fl Building Codes Enforcement Indirect Svcs 299,090 149,545 50.00%General Pension Indirect Services 78,367 39,184 50.00%Police Pension Indirect Services 42,322 21,161 50.00%Fire Pension Indirect Services 42,322 21,161 50.00%GHA - HUD Contract 34,878 17,702 50.75%TOTAL CHARGES FOR SERVICES 9,529,297 4,346,256 45.61%

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FINES AND FORFEITURES:Court Fines and Forfeitures 439,742 236,167 53.71%Code Enforcement Penalties 45,744 23,874 52.19%Municipal Court Costs 3,818 3,198 83.76%Municipal Ordinance 2,763 350 12.67%Parking Fines 543,874 410,706 75.51%False Alarm Penalties-County 240,356 - 0.00%False Alarm Penalties-Fire 89,601 - 0.00%TOTAL FINES AND FORFEITURES 1,365,898 674,295 49.37%

MISCELLANEOUS REVENUES:UAA Agreement 22,000 - 0.00%Interest Income 377,379 233,542 61.89%Unrealized Gain (Loss) on Investments - (214,600) n/aInterest on CRA Notes 114,708 114,708 100.00%Miscellaneous Interest & Principal - 111 n/aRental of City Property 479,879 230,492 48.03%Sale of Surplus Equipment 11,381 7,006 61.56%Other Miscellaneous Revenues 200,564 85,930 42.84%Other Contributions 844 10,190 1207.35%Porters Oaks Mortgages 659 222 33.69%Federal Gas Tax Rebate 37,220 19,198 51.58%TOTAL MISCELLANEOUS REVENUES 1,244,634 486,799 39.11%

TOTAL REVENUES 65,635,578 40,555,007 61.79%

TRANSFERS FROM OTHER FUNDS:Fire Assessment Fee 5,183,686 4,445,747 85.76%Cemetery Trust 161,846 80,923 50.00%Water/Wastewater Infrastructure Fund 125,000 62,500 50.00%Solid Waste 300,000 150,000 50.00%Miscellaneous Special Revenue 72,927 - 0.00%School Crossing Guard Trust 43,472 21,736 50.00%Electric 18,081,509 9,747,651 53.91%Water 6,336,139 2,813,220 44.40%Gas Utility 2,476,603 1,202,569 48.56%Wastewater 7,592,744 3,682,773 48.50%GRU Comm 405,430 - 0.00%RTS 62,613 31,307 50.00%TOTAL TRANSFERS 40,848,281 22,238,426 54.44%

TOTAL SOURCES 106,483,859$ 62,793,433$ 58.97%

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COMPARATIVE REVENUES AND OTHER SOURCES OF FUNDSFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

IncreaseFY14 FY15 (Decrease) % Change

TAXES:Real Property, Net 20,335,156$ 22,384,920$ 2,049,764$ 10.08%Local Option Gas Tax 389,107 383,226 (5,881) -1.51%Home Occupational Permits 11,307 10,412 (895) -7.92%Business Tax 783,263 783,201 (62) -0.01%Utility Taxes 4,861,355 4,790,300 (71,055) -1.46%Local Telecommunications Service Tax 2,258,836 2,165,335 (93,501) -4.14%TOTAL TAXES 28,639,024 30,517,394 1,878,370 6.56%

LICENSES AND PERMITS:Landlord Licensing Fee 57,776 54,606 (3,170) -5.49%Miscellaneous Permits 2,830 3,166 336 11.87%Taxi Licenses 6,580 2,160 (4,420) -67.17%TOTAL LICENSES AND PERMITS 67,186 59,932 (7,254) -10.80%

INTERGOVERNMENTAL:State Revenue Sharing 780,271 868,316 88,045 11.28%Mobile Home Licenses 24,542 30,101 5,559 22.65%Beverage Licenses 103,113 102,191 (922) -0.89%½¢ Sales Tax 3,303,538 3,432,516 128,978 3.90%Firefighters Supplemental Compensation 37,178 37,207 29 0.08%County & MTPO Cont. to Bike Program 4,549 - (4,549) -100.00%TOTAL INTERGOVERNMENTAL 4,253,191 4,470,331 217,140 5.11%

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CHARGES FOR SERVICES:Airport Security Services 139,442 167,330 27,888 20.00%Airport Fire Services 267,734 239,846 (27,888) -10.42%SRO Contract 38,179 207,852 169,673 444.41%Miscellaneous Fees - GPD 19,155 276,036 256,881 1341.06%Police Training Cost Recovery 21,036 21,036 - 0.00%Fire Inspection Fees 19,731 13,066 (6,665) -33.78%Miscellaneous Fees - GFR 20,673 30,510 9,837 47.58%Zoning Fees 100,752 67,600 (33,152) -32.90%Document Reproduction Fees 70,389 10,037 (60,352) -85.74%Environment and Development Review Fees 784 1,000 216 27.55%Traffic Review Fees 4,410 551 (3,859) -87.51%Traffic Engineering - Small Cities 23,593 8,620 (14,973) -63.46%Traffic Signals - County 82,198 (15,245) (97,443) -118.55%Cemetery Fees 17,919 13,081 (4,838) -27.00%Cemetery-Repayment of Loan 7,913 7,039 (874) -11.05%Transportation - Parking 93,016 84,871 (8,145) -8.76%Parking Garage 86,867 108,727 21,860 25.16%Parking Garage-Rental 16,240 33,905 17,665 108.77%Other Transportation Projects 2,304 488 (1,816) -78.82%Neighborhood Parking Decals 1,907 1,927 20 1.05%Recreation Fees 16,032 27,587 11,555 72.07%Recreation - Adult Sports 10,020 11,681 1,661 16.58%Recreation - Youth Sports 963 1,454 491 50.99%Swimming Pools 44,406 44,100 (306) -0.69%Summer Program Fees - (52) (52) n/aRecreation Fees/Center 26,793 41,360 14,567 54.37%Special Events Processing Fees 494 536 42 8.50%Ticket Sales - 1,350 1,350 n/aPRCA Fees - 13,639 13,639 n/aCity Attorney Services for GRU 80,061 92,953 12,892 16.10%Utility Indirect Services 1,043,714 1,010,439 (33,275) -3.19%RTS Indirect Services 577,907 635,698 57,791 10.00%CDBG Indirect Services 14,501 15,226 725 5.00%SMUF Indirect Services 194,124 274,169 80,045 41.23%Solid Waste Indirect Services 88,078 92,482 4,404 5.00%HOME Indirect Services 3,823 4,014 191 5.00%Ironwood Indirect Services 106,742 96,023 (10,719) -10.04%Fleet Indirect Services 184,973 168,475 (16,498) -8.92%General Insurance Indirect Services 103,429 186,465 83,036 80.28%EHAB Indirect Services 43,700 36,301 (7,399) -16.93%Community Redevelopment Indirect Svcs 59,388 65,326 5,938 10.00%Fl Building Codes Enforcement Indirect Svcs 137,163 149,545 12,382 9.03%General Pension Indirect Services 50,752 39,184 (11,568) -22.79%Police Pension Indirect Services 13,184 21,161 7,977 60.51%Fire Pension Indirect Services 13,184 21,161 7,977 60.51%GHA - HUD Contract 17,439 17,702 263 1.51%TOTAL CHARGES FOR SERVICES 3,865,112 4,346,256 481,144 12.45%

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FINES AND FORFEITURES:Court Fines and Forfeitures 233,042 236,167 3,125 1.34%Code Enforcement Penalties 22,594 23,874 1,280 5.67%Municipal Court Costs 3,251 3,198 (53) -1.63%Municipal Ordinance 689 350 (339) -49.20%Parking Fines 331,369 410,706 79,337 23.94%TOTAL FINES AND FORFEITURES 590,945 674,295 83,350 14.10%MISCELLANEOUS REVENUES:Interest Income 61,899 233,542 171,643 277.30%Unrealized Gain (Loss) on Investments - (214,600) (214,600) n/aInterest on CRA Notes 124,119 114,708 (9,411) -7.58%Miscellaneous Interest & Principal 81 111 30 37.04%Realized Gain/(Loss) on Sale of Investments (5,630) - 5,630 -100.00%Rental of City Property 234,478 230,492 (3,986) -1.70%Sale of Surplus Equipment 7,392 7,006 (386) -5.22%Other Miscellaneous Revenues 26,037 85,930 59,893 230.03%Other Contributions 3,649 10,190 6,541 179.25%Porters Oaks Mortgages 324 222 (102) -31.48%Federal Gas Tax Rebate 12,084 19,198 7,114 58.87%

TOTAL MISCELLANEOUS REVENUES 464,433 486,799 22,366 4.82%

TOTAL REVENUES 37,879,891 40,555,007 2,675,116 7.06%TRANSFERS FROM OTHER FUNDS:Fire Assessment Fee 4,426,021 4,445,747 19,726 0.45%Cemetery Trust 65,552 80,923 15,371 23.45%Water/Wastewater Infrastructure Fund - 62,500 62,500 n/aMiscellaneous Gifts 11,322 - (11,322) -100.00%Solid Waste 150,000 150,000 - 0.00%School Crossing Guard Trust 21,736 21,736 - 0.00%Electric 10,646,321 9,747,651 (898,670) -8.44%Water 3,207,458 2,813,220 (394,238) -12.29%Gas Utility 1,220,001 1,202,569 (17,432) -1.43%Wastewater 3,777,214 3,682,773 (94,441) -2.50%GRU Comm 199,719 - (199,719) -100.00%RTS 30,386 31,307 921 3.03%TOTAL TRANSFERS 23,755,730 22,238,426 (1,517,304) -6.39%

TOTAL SOURCES 61,635,621$ 62,793,433$ 1,157,812$ 1.88%

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TOTALTOTAL EXPENDITURES % of

DEPARTMENT BUDGET ENCUMBRANCES EXPENDITURES OBLIGATIONS % OF BUDGET BUDGETNeighborhood Improvement 1,443,240$ 142,812$ 582,027$ 724,839$ 40.33% 50.22%Economic Development 199,392 - 80,592 80,592 40.42% 40.42%Planning and Development Svcs. 1,599,112 - 669,713 669,713 41.88% 41.88%Administrative Services 400,603 - 189,852 189,852 47.39% 47.39%City Commission 399,914 - 178,562 178,562 44.65% 44.65%Clerk of the Commission 606,680 - 263,767 263,767 43.48% 43.48%City Manager 858,413 - 402,716 402,716 46.91% 46.91%City Auditor 490,715 - 229,838 229,838 46.84% 46.84%City Attorney 1,594,856 19,800 679,805 699,605 42.62% 43.87%Information Technology 1,964,186 - 982,093 982,093 50.00% 50.00%Budget & Finance 2,668,091 28,840 1,187,213 1,216,053 44.50% 45.58%Equal Opportunity 669,580 3,521 294,277 297,798 43.95% 44.48%Public Works 10,312,554 322,212 4,067,204 4,389,416 39.44% 42.56%Police 33,023,871 344,956 14,746,470 15,091,426 44.65% 45.70%Fire 16,268,845 23,480 7,535,311 7,558,791 46.32% 46.46%Combined Communication Center 3,924,781 - 1,854,783 1,854,783 47.26% 47.26%Parks, Recreation and Cultural Affairs 7,065,931 192,573 3,275,081 3,467,654 46.35% 49.08%Human Resources 1,291,738 - 492,566 492,566 38.13% 38.13%Facilities Management 2,041,267 135,273 979,095 1,114,368 47.97% 54.59%Risk Management 6,762 - 3,042 3,042 44.99% 44.99%Public Information Office 427,146 33,850 168,805 202,655 39.52% 47.44%TOTAL DEPARTMENTAL 87,257,677 1,247,317 38,862,812 40,110,129 44.54% 45.97%

NON-DEPARTMENTALAlachua County Street Lights 1,120,581 - 427,448 427,448 38.15% 38.15%Contingencies 29,265 - 8,943 8,943 30.56% 30.56%Other Non-Departmental 2,161,563 173,154 237,045 410,199 10.97% 18.98%TOTAL NON-DEPARTMENTAL 3,311,409 173,154 673,436 846,590 20.34% 25.57%

TOTAL EXP./ENC. 90,569,086 1,420,471 39,536,248 40,956,719 43.65% 45.22%

TRANSFERS TO OTHER FUNDSProprietary 1,438,818 - 659,409 659,409 45.83% 45.83%Debt Service 9,446,745 - 5,084,438 5,084,438 53.82% 53.82%Tax Increment Funds 2,183,403 - 2,183,403 2,183,403 100.00% 100.00%Special Revenue 482,762 - 95,761 95,761 19.84% 19.84%Capital Projects 3,605,500 - 3,500,500 3,500,500 97.09% 97.09%

TOTAL TRANSFERS 17,157,228 - 11,523,511 11,523,511 67.16% 67.16%

TOTAL USES 107,726,314$ 1,420,471$ 51,059,759$ 52,480,230$ 47.40% 48.72%


EXPENDITURES, ENCUMBRANCES AND OTHER USES OF FUNDSFOR THE SIX MONTHS ENDED MARCH 31, 2015

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EXPENDITURES, ENCUMBRANCES AND OTHER USES OF FUNDSFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

IncreaseDEPARTMENT FY14 FY15 (Decrease) % ChangeNeighborhood Planning 523,434$ 582,027$ 58,593$ 11.19%Economic Development 80,360 80,592 232 0.29%Planning and Development Svcs. 729,940 669,713 (60,227) -8.25%Administrative Services 175,899 189,852 13,953 7.93%City Commission 169,135 178,562 9,427 5.57%Clerk of the Commission 265,302 263,767 (1,535) -0.58%City Manager 401,569 402,716 1,147 0.29%City Auditor 219,753 229,838 10,085 4.59%City Attorney 665,422 679,805 14,383 2.16%Information Technology 944,320 982,093 37,773 4.00%Budget & Finance 1,160,379 1,187,213 26,834 2.31%Equal Opportunity 284,901 294,277 9,376 3.29%Public Works 4,030,379 4,067,204 36,825 0.91%Police 14,616,015 14,746,470 130,455 0.89%Fire 8,039,413 7,535,311 (504,102) -6.27%Combined Communication Center 2,073,451 1,854,783 (218,668) -10.55%Parks, Recreation and Cultural Affairs 3,136,606 3,275,081 138,475 4.41%Human Resources 488,307 492,566 4,259 0.87%Facilities Management 928,461 979,095 50,634 5.45%Risk Management 3,036 3,042 6 0.20%Public Information Office 160,561 168,805 8,244 5.13%TOTAL DEPARTMENTAL 39,096,643 38,862,812 (233,831) -0.60%

NON-DEPARTMENTALAlachua County Street Lights 496,415 427,448 (68,967) -13.89%Contingencies 581 8,943 8,362 1439.24%Other Non-Departmental 389,022 237,045 (151,977) -39.07%TOTAL NON-DEPARTMENTAL 886,018 673,436 (212,582) -23.99%

TOTAL EXPENDITURES 39,982,661 39,536,248 (446,413) -1.12%

TRANSFERS TO OTHER FUNDSProprietary 754,289 659,409 (94,880) -12.58%Debt Service 6,664,548 5,084,438 (1,580,110) -23.71%Tax Increment Funds 2,031,754 2,183,403 151,649 7.46%Special Revenue 113,170 95,761 (17,409) -15.38%Capital Projects 1,108,000 3,500,500 2,392,500 215.93%TOTAL TRANSFERS 10,671,761 11,523,511 851,750 7.98%

TOTAL USES 50,654,422$ 51,059,759$ 405,337$ 0.80%

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GENERAL FUNDSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DEPERTMENT

FOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

FY15% Increase Amended %

FY14 FY15 (Decrease) Budget Expensed

620-NEIGHBORHOOD IMPROVEMENTPersonal Services 419,398$ 444,701$ 6.03% 1,041,318$ 42.71%Overtime 1,080 1,446 33.89% 1,500 96.40%Operating Expenses 102,956 135,880 31.98% 400,422 33.93%Capital Outlay - - n/a - n/a

TOTAL NEIGHBORHOOD PLANNING 523,434 582,027 11.19% 1,443,240 40.33%

640-ECONOMIC DEVELOPMENTPersonal Services 71,801 72,157 0.50% 158,892 45.41%Overtime - - n/a - n/a Operating Expenses 8,559 8,435 -1.45% 40,500 20.83%Capital Outlay - - n/a - n/a

TOTAL ECONOMIC DEV 80,360 80,592 0.29% 199,392 40.42%

660 - PLANNING AND DEVELOPMENTPersonal Services 649,752 618,368 -4.83% 1,371,057 45.10%Overtime - - n/a 770 0.00%Operating Expenses 80,188 51,345 -35.97% 227,285 22.59%Capital Outlay - - n/a - n/a

TOTAL PLANNING AND DEVELOPMENT 729,940 669,713 -8.25% 1,599,112 41.88%

700 - ADMINISTRATIVE SERVICESPersonal Services 155,889 169,164 8.52% 368,549 45.90%Overtime - 88 n/a - n/a Operating Expenses 20,010 20,600 2.95% 32,054 64.27%Capital Outlay - - n/a - n/a

TOTAL ADMINISTRATIVE SERVICES 175,899 189,852 7.93% 400,603 47.39%

710 - COMMISSIONPersonal Services 161,328 172,343 6.83% 375,914 45.85%Overtime - - n/a - n/a Operating Expenses 7,807 6,219 -20.34% 24,000 25.91%Capital Outlay - - n/a - n/a

TOTAL COMMISSION 169,135 178,562 5.57% 399,914 44.65%

720 - CLERK OF COMMISSIONPersonal Services 202,446 201,849 -0.29% 472,021 42.76%Overtime 9,097 9,400 3.33% 15,705 59.85%Operating Expenses 53,759 52,518 -2.31% 118,954 44.15%Capital Outlay - - n/a - n/a

TOTAL CLERK OF COMMISSION 265,302 263,767 -0.58% 606,680 43.48%

730 - CITY MANAGER Personal Services 381,277 380,776 -0.13% 824,405 46.19%Overtime 85 91 7.06% - n/a Operating Expenses 20,207 21,849 8.13% 34,008 64.25%Capital Outlay - - n/a - n/a

TOTAL CITY MANAGER 401,569 402,716 0.29% 858,413 46.91%

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740 - CITY AUDITORPersonal Services 215,905 226,346 4.84% 480,507 47.11%Overtime - - n/a - n/a Operating Expenses 3,848 3,492 -9.25% 10,208 34.21%Capital Outlay - - n/a - n/a

TOTAL CITY AUDITOR 219,753 229,838 4.59% 490,715 46.84%

750 - CITY ATTORNEYPersonal Services 624,854 649,676 3.97% 1,450,551 44.79%Overtime - - n/a - n/a Operating Expenses 37,251 29,494 -20.82% 140,305 21.02%Capital Outlay 3,317 635 -80.86% 4,000 15.88%

TOTAL CITY ATTORNEY 665,422 679,805 2.16% 1,594,856 42.62%

760 - INFORMATION TECHNOLOGIESPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 944,320 982,093 4.00% 1,964,186 50.00%Capital Outlay (Includes Computer Supplie - - n/a - n/a

TOTAL I.T. 944,320 982,093 4.00% 1,964,186 50.00%

770 - BUDGET & FINANCE DEPARTMENTPersonal Services 956,981 970,353 1.40% 2,278,105 42.59%Overtime 7,081 8,336 17.72% 17,500 47.63%Operating Expenses 196,317 208,524 6.22% 372,486 55.98%Capital Outlay - - n/a - n/a

TOTAL BUDGET & FINANCE 1,160,379 1,187,213 2.31% 2,668,091 44.50%

780 - EQUAL OPPORTUNITYPersonal Services 244,638 251,623 2.86% 537,793 46.79%Overtime - - n/a - n/a Operating Expenses 40,263 42,654 5.94% 131,787 32.37%Capital Outlay - - n/a - n/a

TOTAL EQUAL OPPORTUNITY 284,901 294,277 3.29% 669,580 43.95%

800 - PUBLIC WORKSPersonal Services 2,151,807 1,802,680 -16.22% 4,600,293 39.19%Overtime 20,268 23,876 17.80% 45,300 52.71%Operating Expenses 1,858,304 2,240,648 20.57% 5,666,961 39.54%Capital Outlay - - n/a - n/a

TOTAL PUBLIC WORKS 4,030,379 4,067,204 0.91% 10,312,554 39.44%

810 - POLICEPersonal Services 11,948,958 11,819,114 -1.09% 26,784,531 44.13%Overtime 369,139 456,313 23.62% 771,048 59.18%Operating Expenses 2,297,918 2,471,043 7.53% 5,393,292 45.82%Capital Outlay - - n/a 75,000 0.00%

TOTAL POLICE 14,616,015 14,746,470 0.89% 33,023,871 44.65%

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820 - FIREPersonal Services 7,101,355 6,365,768 -10.36% 14,008,769 45.44%Overtime 101,713 166,205 63.41% 227,245 73.14%Operating Expenses 836,345 1,003,338 19.97% 2,032,831 49.36%Capital Outlay - - n/a - n/a

TOTAL FIRE 8,039,413 7,535,311 -6.27% 16,268,845 46.32%

830- COMBINED COMMUNICATIONS CENTERPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 2,073,451 1,854,783 -10.55% 3,924,781 47.26%Capital Outlay - - n/a - n/a

TOTAL COMBINED COMM. CENTER 2,073,451 1,854,783 -10.55% 3,924,781 47.26%

850-PARKS, RECREATION & CULTURAL AFFAIRSPersonal Services 1,758,275 1,808,751 2.87% 4,240,424 42.65%Overtime 29,333 35,995 22.71% 66,823 53.87%Operating Expenses 1,348,998 1,416,665 5.02% 2,745,014 51.61%Capital Outlay - 13,670 n/a 13,670 100.00%

TOTAL PARKS, RECREATION & CULTURAL AFFAIRS 3,136,606 3,275,081 4.41% 7,065,931 46.35%

900 - HUMAN RESOURCESPersonal Services 435,006 421,889 -3.02% 1,070,740 39.40%Overtime - 417 n/a - n/a Operating Expenses 53,301 70,260 31.82% 220,998 31.79%Capital Outlay - - n/a - n/a

TOTAL HUMAN RESOURCES 488,307 492,566 0.87% 1,291,738 38.13%

910-FACILITIES MANAGEMENTPersonal Services 509,381 482,256 -5.33% 1,038,523 46.44%Overtime 8,669 9,808 13.14% 14,682 66.80%Operating Expenses 410,411 487,031 18.67% 988,062 49.29%Capital Outlay - - n/a - n/a

TOTAL FACILITIES MANAGEMENT 928,461 979,095 26.48% 2,041,267 47.97%

920 - RISK MANAGEMENTPersonal Services 3,036 3,042 0.20% 6,762 44.99%Overtime - - n/a - n/a Operating Expenses - - n/a - n/a Capital Outlay - - n/a - n/a

TOTAL RISK MANAGEMENT 3,036 3,042 0.20% 6,762 44.99%

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960 - PUBLIC INFORMATION OFFICEPersonal Services 135,580 140,770 3.83% 331,115 42.51%Overtime 253 44 -82.61% - n/a Operating Expenses 24,728 22,816 -7.73% 90,455 25.22%Capital Outlay - 5,175 n/a 5,576 92.81%

TOTAL PUBLIC INFORMATION OFFICE 160,561 168,805 5.13% 427,146 39.52%

TOTAL GENERAL FUND DEPARTMENTSPersonal Services 28,127,667$ 27,001,626$ -4.00% 61,440,269$ 43.95%Overtime 546,718 712,019 30.24% 1,160,573 61.35%Operating Expenses 10,418,941 11,129,687 6.82% 24,558,589 45.32%Capital Outlay 3,317 19,480 487.28% 98,246 19.83%

GRAND TOTAL GENERAL FUND 39,096,643$ 38,862,812$ -0.60% 87,257,677$ 44.54%

1 - 15


NEIGHBORHOOD IMPROVEMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed6202 NEIGHBORHOOD PLANNING

Personal Services 41,335$ 42,283$ 2.29% 89,781$ 47.10%Overtime - - n/a - n/a Operating Expenses - - n/a - n/a Capital Outlay - - n/a - n/a

TOTAL NEIGHBORHOOD PLANNING 41,335 42,283 2.29% 89,781 47.10%

6203 CODE ENFORCEMENT ADMIN.Personal Services 370,273 394,545 6.56% 934,581 42.22%Overtime 1,080 1,446 33.89% 1,500 96.40%Operating Expenses 61,979 80,015 29.10% 182,367 43.88%Capital Outlay - - n/a - n/a

TOTAL CODE ENFORCEMENT 433,332 476,006 9.85% 1,118,448 42.56%

6204 DEMOLITIONS/LOT CLEARINGPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 3,085 4,715 52.84% 38,000 12.41%Capital Outlay - - n/a - n/a

TOTAL DEMOLITIONS/LOT CLEARING 3,085 4,715 52.84% 38,000 12.41%

6205 BOARD AND SEALPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 2,315 650 -71.92% 4,250 15.29%Capital Outlay - - n/a - n/a

TOTAL BOARD AND SEAL 2,315 650 -71.92% 4,250 15.29%

6208 NUISANCE AND ABATEMENT FORECLOSUREPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 600 - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL NUIS & ABATE FORECLSR 600 - -100.00% - n/a

6209 OVERGROWN PROPERTY NUISANCE ABATEMENT PROGRAMPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 205 2,832 1281.46% 25,000 11.33%Capital Outlay - - n/a - n/a

TOTAL OVERGROWN PROP 205 2,832 1281.46% 25,000 11.33%

6213 COMMUNITY GRANT PROGRAMPersonal Services 5,007 5,060 1.06% 10,905 46.40%Overtime - - n/a - n/a Operating Expenses 33,760 31,468 -6.79% 114,272 27.54%Capital Outlay - - n/a - n/a

TOTAL COMM GRANT PROGRAM 38,767 36,528 -5.78% 125,177 29.18%

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NEIGHBORHOOD IMPROVEMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed6214 BUS PASS PROGRAM-EMPOWERMENT CENTER

Personal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses - 15,000 n/a 30,000 50.00%Capital Outlay - - n/a - n/a

TOTAL BUS PASS PRG-EMP CTR - 15,000 n/a 30,000 50.00%

6270 HOUSING PROGRAM DELIVERY COSTSPersonal Services 2,783 2,813 1.08% 6,051 46.49%Overtime - - n/a - n/a Operating Expenses 1,012 1,200 18.58% 6,533 18.37%Capital Outlay - - n/a - n/a

TOTAL HSG PRG DEL COSTS 3,795 4,013 5.74% 12,584 31.89%

TOTAL NEIGHBORHOOD IMPROVEMENT Personal Services 419,398$ 444,701$ 6.03% 1,041,318$ 42.71%Overtime 1,080 1,446 33.89% 1,500 96.40%Operating Expenses 102,956 135,880 31.98% 400,422 33.93%Capital Outlay - - n/a - n/a

GRAND TOTAL NEIGHBORHOOD IMP 523,434$ 582,027$ 11.19% 1,443,240$ 40.33%

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ECONOMIC DEVELOPMENT DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



6410 - ECONOMIC DEVELOPMENT ADMINISTRATIONPersonal Services 71,801$ 72,157$ 0.50% 158,892$ 45.41%Overtime - - n/a - n/a Operating Expenses 8,559 8,435 -1.45% 40,500 20.83%Capital Outlay - - n/a - n/a

TOTAL ECON DEV AD 80,360 80,592 0.29% 199,392 40.42%

TOTAL ECONOMIC DEVELOPMENT ADMINSTRATIONPersonal Services 71,801$ 72,157$ 0.50% 158,892$ 45.41%Overtime - - n/a - n/a Operating Expenses 8,559 8,435 -1.45% 40,500 20.83%Capital Outlay - - n/a - n/a

GRAND TOTAL EC DEV ADM 80,360$ 80,592$ 0.29% 199,392$ 40.42%

1 - 18


PLANNING AND DEVELOPMENT DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed6610 - PLANNING AND DEV ADMIN

Personal Services 82,786$ 71,094$ -14.12% 152,489$ 46.62%Overtime - - n/a - n/a Operating Expenses 12,714 10,617 -16.49% 27,099 39.18%Capital Outlay - - n/a - n/a

TOTAL PLANNING AND DEV ADMIN 95,500 81,711 -14.44% 179,588 45.50%

6624- HISTORIC PRESERVATION BOARDPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 75 - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL HIST PRES BD 75 - -100.00% - n/a

6625- ECONOMIC DEVELOPMENTPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses - - n/a 30,000 0.00%Capital Outlay - - n/a - n/a

TOTAL ECONOMIC DEVELOPMENT - - n/a 30,000 0.00%

6626 - CITY PLAN BOARDPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses (96) - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL CITY PLAN BOARD (96) - -100.00% - n/a 6628 - DEVELOPMENT REVIEW BOARD

Personal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses (144) - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL DEV REVIEW BOARD (144) - -100.00% - n/a

6680 - PLANNING DIVISIONPersonal Services 531,917 510,705 -3.99% 1,141,750 44.73%Overtime - - n/a 770 0.00%Operating Expenses 64,013 38,182 -40.35% 165,714 23.04%Capital Outlay - - n/a - n/a

TOTAL PLANNING DIVISION 595,930 548,887 -7.89% 1,308,234 41.96%

6685 - URBAN FORESTRY DIVISIONPersonal Services 35,049 36,029 2.80% 76,818 46.90%Overtime - - n/a - n/a Operating Expenses 1,468 2,546 73.43% 4,472 56.93%Capital Outlay - - n/a - n/a

TOTAL URBAN FORESTRY DIV 36,517 38,575 5.64% 81,290 47.45%

1 - 19


PLANNING AND DEVELOPMENT DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed6695 - BEAUTIFICATION BOARD

Personal Services - 540 n/a - n/a Overtime - - n/a - n/a Operating Expenses 2,158 - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL BEAUTIFICATION BD 2,158 540 -74.98% - n/a

TOTAL PLANNING AND DEVELOPMENT DEPARTMENTPersonal Services 649,752$ 618,368$ -4.83% 1,371,057$ 45.10%Overtime - - n/a 770 0.00%Operating Expenses 80,188 51,345 -35.97% 227,285 22.59%Capital Outlay - - n/a - n/a

GRAND TOTAL PLANNING AND DEVEL. 729,940$ 669,713$ -8.25% 1,599,112$ 41.88%

1 - 20


ADMINISTRATIVE SERVICES DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



7010 - ADMINISTRATIVE SERVICESPersonal Services 155,889$ 169,164$ 8.52% 366,986$ 46.10%Overtime - 88 n/a - n/a Operating Expenses 20,010 20,600 2.95% 32,054 64.27%Capital Outlay - - n/a - n/a

TOTAL ADMINISTRATIVE SVCS 175,899 189,852 7.93% 399,040 47.58%

TOTAL ADMINISTRATIVE SERVICESPersonal Services 155,889$ 169,164$ 8.52% 368,549$ 45.90%Overtime - 88 n/a - n/a Operating Expenses 20,010 20,600 2.95% 32,054 64.27%Capital Outlay - - n/a - n/a

GRAND TOTAL ADMN SVCS 175,899$ 189,852$ 7.93% 400,603$ 47.39%

1 - 21


CITY COMMISSIONSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed7110 - COMMISSION

Personal Services 161,328$ 172,343$ 6.83% 375,914$ 45.85%Overtime - - n/a - n/a Operating Expenses 7,807 6,219 -20.34% 24,000 25.91%Capital Outlay - - n/a - n/a

TOTAL COMMISSION 169,135 178,562 5.57% 399,914 44.65%

TOTAL CITY COMMISSIONPersonal Services 161,328$ 172,343$ 6.83% 375,914$ 45.85%Overtime - - n/a - n/a Operating Expenses 7,807 6,219 -20.34% 24,000 25.91%Capital Outlay - - n/a - n/a

GRAND TOTAL CITY COMMISSION 169,135$ 178,562$ 5.57% 399,914$ 44.65%

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CLERK OF COMMISSIONSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



7210 - CLERK OF COMMISSIONPersonal Services 202,446$ 201,849$ -0.29% 472,021$ 42.76%Overtime 9,097 9,400 3.33% 15,705 59.85%Operating Expenses 53,759 52,518 -2.31% 118,954 44.15%Capital Outlay - - n/a - n/a

TOTAL CLERK OF COMMISSION 265,302 263,767 -0.58% 606,680 43.48%

TOTAL CLERK OF THE COMMISSIONPersonal Services 202,446$ 201,849$ -0.29% 472,021$ 42.76%Overtime 9,097 9,400 3.33% 15,705 59.85%Operating Expenses 53,759 52,518 -2.31% 118,954 44.15%Capital Outlay - - n/a - n/a

GRAND TOTAL CLERK OF COM'N 265,302$ 263,767$ -0.58% 606,680$ 43.48%

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CITY MANAGER DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed7310 - CITY MANAGER ADMINISTRATION

Personal Services 381,277$ 380,776$ -0.13% 824,405$ 46.19%Overtime 85 91 7.06% - n/a Operating Expenses 20,207 21,849 8.13% 34,008 64.25%Capital Outlay - - n/a - n/a

TOTAL ADMINISTRATION 401,569 402,716 0.29% 858,413 46.91%

TOTAL CITY MANAGER DEPARTMENTPersonal Services 381,277$ 380,776$ -0.13% 824,405$ 46.19%Overtime 85 91 7.06% - n/a Operating Expenses 20,207 21,849 8.13% 34,008 64.25%Capital Outlay - - n/a - n/a

GRAND TOTAL CITY MANAGER 401,569$ 402,716$ 0.29% 858,413$ 46.91%

1 - 24


CITY AUDITOR DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



7410 - CITY AUDITOR ADMINISTRATIONPersonal Services 215,905$ 226,346$ 4.84% 480,507$ 47.11%Overtime - - n/a - n/a Operating Expenses 3,848 3,492 -9.25% 10,208 34.21%Capital Outlay - - n/a - n/a


TOTAL CITY AUDITOR DEPARTMENTPersonal Services 215,905$ 226,346$ 4.84% 480,507$ 47.11%Overtime - - n/a - n/a Operating Expenses 3,848 3,492 -9.25% 10,208 34.21%Capital Outlay - - n/a - n/a

GRAND TOTAL CITY AUDITOR 219,753$ 229,838$ 4.59% 490,715$ 46.84%

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CITY ATTORNEY DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed7520 - CITY ATTORNEY

Personal Services 624,854$ 649,676$ 3.97% 1,450,551$ 44.79%Overtime - - n/a - n/a Operating Expenses 36,129 29,067 -19.55% 133,930 21.70%Capital Outlay 3,317 635 -80.86% 4,000 15.88%

TOTAL CITY ATTORNEY 664,300 679,378 2.27% 1,588,481 42.77%

7521 - CITY ATTY CODE ENFORCEMENTPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 1,122 427 -61.94% 6,375 6.70%Capital Outlay - - n/a - n/a

TOTAL CITY ATTY CODE ENFORCEMENT 1,122 427 -61.94% 6,375 6.70%

TOTAL CITY ATTORNEY DEPARTMENTPersonal Services 624,854$ 649,676$ 3.97% 1,450,551$ 44.79%Overtime - - n/a - n/a Operating Expenses 37,251 29,494 -20.82% 140,305 21.02%Capital Outlay 3,317 635 -80.86% 4,000 15.88%

GRAND TOTAL CITY ATTORNEY 665,422$ 679,805$ 2.16% 1,594,856$ 42.62%

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INFORMATION TECHNOLOGIESSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed7610 - INFORMATION TECHNOLOGIES

Personal Services -$ -$ n/a -$ n/a Overtime - - n/a - n/a Operating Expenses 944,320 982,093 4.00% 1,964,186 50.00%Capital Outlay - - n/a - n/a

TOTAL I.T. 944,320 982,093 4.00% 1,964,186 50.00%

TOTAL INFORMATION TECHNOLOGIES DEPARTMENTPersonal Services -$ -$ n/a -$ n/a Overtime - - n/a - n/a Operating Expenses 944,320 982,093 4.00% 1,964,186 50.00%Capital Outlay - - n/a - n/a

GRAND TOTAL I.T. 944,320$ 982,093$ 4.00% 1,964,186$ 50.00%

1 - 27


BUDGET & FINANCE DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



7710 - ADMINISTRATIONPersonal Services 74,783$ 113,397$ 51.63% 224,491$ 50.51%Overtime - - n/a - n/a Operating Expenses 48,946 47,840 -2.26% 97,507 49.06%Capital Outlay - - n/a - n/a


7771 - MAIL SERVICESPersonal Services 17,183 17,449 1.55% 35,077 49.74%Overtime - - n/a - n/a Operating Expenses 2,283 8,515 272.97% 11,343 75.07%Capital Outlay - - n/a - n/a

TOTAL MAIL SERVICES 19,466 25,964 33.38% 46,420 55.93%

7772 - ACCOUNTS PAYABLEPersonal Services 34,915 29,731 -14.85% 106,131 28.01%Overtime - - n/a - n/a Operating Expenses 1,628 879 -46.01% 6,550 13.42%Capital Outlay - - n/a - n/a

TOTAL ACCOUNTS PAYABLE 36,543 30,610 -16.24% 112,681 27.17%

7773 - PAYROLLPersonal Services 90,521 89,117 -1.55% 188,554 47.26%Overtime - - n/a - n/a Operating Expenses 2,405 1,822 -24.24% 8,200 22.22%Capital Outlay - - n/a - n/a

TOTAL PAYROLL 92,926 90,939 -2.14% 196,754 46.22%

7774 - BILLING & COLLECTIONSPersonal Services 198,141 202,790 2.35% 505,776 40.09%Overtime 5,697 6,489 13.90% 16,000 40.56%Operating Expenses 44,352 45,079 1.64% 104,791 43.02%Capital Outlay - - n/a - n/a

TOTAL BILLING & COLLECTIONS 248,190 254,358 2.49% 626,567 40.60%

7780 - ACCOUNTINGPersonal Services 211,186 186,127 -11.87% 458,562 40.59%Overtime 185 739 299.46% 500 147.80%Operating Expenses 90,986 93,440 2.70% 120,795 77.35%Capital Outlay - - n/a - n/a

TOTAL ACCOUNTING 302,357 280,306 -7.29% 579,857 48.34%

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BUDGET & FINANCE DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



7785 - BUDGETPersonal Services 111,978 133,340 19.08% 313,772 42.50%Overtime - - n/a - n/a Operating Expenses 2,651 6,896 160.13% 15,350 44.93%Capital Outlay - - n/a - n/a

TOTAL BUDGET 114,629 140,236 22.34% 329,122 42.61%

7790 - PURCHASINGPersonal Services 218,274 198,402 -9.10% 445,742 44.51%Overtime 1,199 1,108 -7.59% 1,000 110.80%Operating Expenses 3,066 4,053 32.19% 7,950 50.98%Capital Outlay - - n/a - n/a

TOTAL PURCHASING 222,539 203,563 -8.53% 454,692 44.77%

TOTAL FINANCE DEPARTMENTPersonal Services 956,981$ 970,353$ 1.40% 2,278,105$ 42.59%Overtime 7,081 8,336 17.72% 17,500 47.63%Operating Expenses 196,317 208,524 6.22% 372,486 55.98%Capital Outlay - - n/a - n/a

GRAND TOTAL FINANCE 1,160,379$ 1,187,213$ 2.31% 2,668,091$ 44.50%

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EQUAL OPPORTUNITY DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed7810 - EQUAL OPPORTUNITY ADMINISTRATION

Personal Services 244,638$ 251,623$ 2.86% 537,793$ 46.79%Overtime - - n/a - n/a Operating Expenses 40,263 42,234 4.90% 128,629 32.83%Capital Outlay - - n/a - n/a


7830 - RACE RELATIONSPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses - 420 n/a 3,158 13.30%Capital Outlay - - n/a - n/a

TOTAL RACE RELATIONS ACTION - 420 n/a 3,158 13.30%

TOTAL EQUAL OPPORTUNITY DEPARTMENTPersonal Services 244,638$ 251,623$ 2.86% 537,793$ 46.79%Overtime - - n/a - n/a Operating Expenses 40,263 42,654 5.94% 131,787 32.37%Capital Outlay - - n/a - n/a

GRAND TOTAL EQUAL OPPORTUNITY 284,901$ 294,277$ 3.29% 669,580$ 43.95%

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PUBLIC WORKS DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed8010 - PUBLIC WORKS ADMINISTRATION

Personal Services 181,378$ 143,500$ -20.88% 328,014$ 43.75%Overtime - - n/a - n/a Operating Expenses 998,371 1,281,024 28.31% 3,194,953 40.10%Capital Outlay - - n/a - n/a

TOTAL ADMINISTRATION 1,179,749 1,424,524 20.75% 3,522,967 40.44%

8019 - ENGINEERING SERVICES Personal Services 203,484 221,517 8.86% 586,775 37.75%Overtime 286 515 80.07% 500 103.00%Operating Expenses 23,442 23,619 0.76% 47,239 50.00%Capital Outlay - - n/a - n/a

TOTAL ENGINEERING SERVICES 227,212 245,651 8.12% 634,514 38.71%

8020 - OPERATIONS-SUPPORT SERVICESPersonal Services 81,622 80,449 -1.44% 313,637 25.65%Overtime 15 - -100.00% 500 0.00%Operating Expenses 46,726 62,491 33.74% 108,793 57.44%Capital Outlay - - n/a - n/a

TOTAL OP SUPPORT SVC 128,363 142,940 11.36% 422,930 33.80%

8021 - OPERATIONS-MAINTENANCE/CONSTRUCTIONPersonal Services 537,232 332,754 -38.06% 856,318 38.86%Overtime 2,486 2,919 17.42% 7,800 37.42%Operating Expenses 307,905 354,239 15.05% 782,904 45.25%Capital Outlay - - n/a - n/a

TOTAL OP-MAINT/CONST 847,623 689,912 -18.61% 1,647,022 41.89%

8027 - STREETS SPECIAL PROJECTSPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 30,763 33,731 9.65% 45,000 74.96%Capital Outlay - - n/a - n/a

TOTAL STREETS SPECIAL PROJ. 30,763 33,731 9.65% 45,000 74.96%

8028 - RIGHT OF WAY MAINTENANCEPersonal Services 219,285 159,831 -27.11% 305,966 52.24%Overtime 1,153 1,392 20.73% 2,500 55.68%Operating Expenses 49,824 124,425 149.73% 414,897 29.99%Capital Outlay - - n/a - n/a

TOTAL RIGHT OF WAY MAINT. 270,262 285,648 5.69% 723,363 39.49%

8030 - TREE CREWPersonal Services 94,268 96,074 1.92% 266,826 36.01%Overtime 1,188 709 -40.32% 6,000 11.82%Operating Expenses 57,637 44,383 -23.00% 106,752 41.58%Capital Outlay - - n/a - n/a

TOTAL TREE CREW 153,093 141,166 -7.79% 379,578 37.19%

8050 - TRANSPORTATION PLANNINGPersonal Services 102,570 99,940 -2.56% 263,939 37.86%Overtime - - n/a - n/a Operating Expenses 13,527 14,381 6.31% 57,907 24.83%Capital Outlay - - n/a - n/a

TOTAL TRANSPORTATION PLANNING 116,097 114,321 -1.53% 321,846 35.52%

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PUBLIC WORKS DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



8051 - TRAFFIC OPERATIONSPersonal Services 471,470 391,450 -16.97% 1,015,726 38.54%Overtime 10,305 13,908 34.96% 19,000 73.20%Operating Expenses 223,759 181,573 -18.85% 644,956 28.15%Capital Outlay - - n/a - n/a

TOTAL TRAFFIC OPERATIONS 705,534 586,931 -16.81% 1,679,682 34.94%

8052 - TRAFFIC MANAGEMENT SYSTEMSPersonal Services 96,989 104,242 7.48% 200,716 51.94%Overtime 1,889 2,001 5.93% 3,600 55.58%Operating Expenses 28,672 23,015 -19.73% 53,430 43.08%Capital Outlay - - n/a - n/a

TOTAL TRAFFIC MGMT SYS. 127,550 129,258 1.34% 257,746 50.15%

8054 - COMMUNITY BIKES PROGRAMPersonal Services 28,750 29,711 3.34% 63,421 46.85%Overtime - - n/a - n/a Operating Expenses 17,064 15,865 -7.03% 17,250 91.97%Capital Outlay - - n/a - n/a

TOTAL COMM. BIKES PROGRAM 45,814 45,576 -0.52% 80,671 56.50%

8055 - URBAN AREA BICYCLE/PEDESTRIAN BOARDPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 431 - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL URBAN AREA BI/PED BRD 431 - -100.00% - n/a

8056 - SW 2ND ST PARKING GARAGEPersonal Services 69,828 69,337 -0.70% 139,910 49.56%Overtime 2,197 2,097 -4.55% 5,400 38.83%Operating Expenses 53,966 70,992 31.55% 177,528 39.99%Capital Outlay - - n/a - n/a

TOTAL SW 2ND ST. PRKNG GARAGE 125,991 142,426 13.04% 322,838 n/a

8057 - PARKING ENFORCEMENT PROGRAMPersonal Services 64,931 73,875 13.77% 259,045 28.52%Overtime 749 335 -55.27% - n/a Operating Expenses 6,217 10,910 75.49% 15,352 71.07%Capital Outlay - - n/a - n/a

TOTAL PRKG ENFORCE PRGM 71,897 85,120 18.39% 274,397 31.02%

TOTAL PUBLIC WORKS DEPARTMENTPersonal Services 2,151,807$ 1,802,680$ -16.22% 4,600,293$ 39.19%Overtime 20,268 23,876 17.80% 45,300 52.71%Operating Expenses 1,858,304 2,240,648 20.57% 5,666,961 39.54%Capital Outlay - - n/a - n/a

GRAND TOTAL PUBLIC WORKS 4,030,379$ 4,067,204$ 0.91% 10,312,554$ 39.44%

1 - 32


POLICE DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



8110 - OFFICE OF THE CHIEF OF POLICEPersonal Services 425,366$ 394,864$ -7.17% 864,681$ 45.67%Overtime 2,552 6,431 152.00% 5,000 128.62%Operating Expenses 330,035 455,005 37.87% 829,557 54.85%Capital Outlay - - n/a - n/a

TOTAL OFC -CHIEF OF POL. 757,953 856,300 12.98% 1,699,238 50.39%

8112 - LEGAL OFFICEPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 612 645 5.39% 3,467 18.60%Capital Outlay - - n/a - n/a

TOTAL LEGAL OFFICE 612 645 5.39% 3,467 18.60%

8114 - INVESTIGATIONS BUREAUPersonal Services 968,490 819,176 -15.42% 1,984,225 41.28%Overtime 39,063 24,110 -38.28% 89,883 26.82%Operating Expenses 8,959 17,556 95.96% 13,564 129.43%Capital Outlay - - n/a - n/a

TOTAL INVESTIGATIONS BUREAU 1,016,512 860,842 -15.31% 2,087,672 41.23%

8115 - INTERNAL AFFAIRSPersonal Services 170,613 172,247 0.96% 262,861 65.53%Overtime 721 1,419 96.81% 8,988 15.79%Operating Expenses 1,709 2,386 39.61% 13,941 17.11%Capital Outlay - - n/a - n/a

TOTAL INTERNAL AFFAIRS 173,043 176,052 1.74% 285,790 61.60%

8121 - SPECIAL INVESTIGATION UNITPersonal Services 583,493 546,709 -6.30% 1,334,191 40.98%Overtime 3,076 3,238 5.27% 8,072 40.11%Operating Expenses 3,844 41,734 985.69% 105,243 39.65%Capital Outlay - - n/a - n/a

TOTAL SPECIAL INVESTIGATION 590,413 591,681 0.21% 1,447,506 40.88%

8125 - FISCALPersonal Services 107,234 81,686 -23.82% 344,503 23.71%Overtime 994 1,656 66.60% 1,498 110.55%Operating Expenses 227,460 253,110 11.28% 599,685 42.21%Capital Outlay - - n/a - n/a

TOTAL FISCAL 335,688 336,452 0.23% 945,686 35.58%

8130 - FORENSIC CRIME LABSPersonal Services 285,467 263,997 -7.52% 668,670 39.48%Overtime 5,608 4,763 -15.07% 14,981 31.79%Operating Expenses 13,535 10,884 -19.59% 40,164 27.10%Capital Outlay - - n/a - n/a

TOTAL FORENSIC CRIME LABS 304,610 279,644 -8.20% 723,815 38.63%

1 - 33





8140 - DISTRICT 2Personal Services 2,834,536 3,000,295 5.85% 6,499,163 46.16%Overtime 90,381 154,412 70.85% 239,688 64.42%Operating Expenses 10,144 12,004 18.34% 20,866 57.53%Capital Outlay - - n/a - n/a

TOTAL DISTRICT 2 2,935,061 3,166,711 7.89% 6,759,717 46.85%

8141 - AIRPORT SECURITYPersonal Services 140,877 137,223 -2.59% 318,008 43.15%Overtime 15,717 10,147 -35.44% 29,961 33.87%Operating Expenses - - n/a 1,998 0.00%Capital Outlay - - n/a - n/a

TOTAL AIRPORT SECURITY 156,594 147,370 -5.89% 349,967 42.11%

8142 - PARTY PATROLPersonal Services - - n/a - n/a Overtime 40,133 11,593 -71.11% 87,615 13.23%Operating Expenses - - n/a - n/a Capital Outlay - - n/a - n/a

TOTAL PARTY PATROL 40,133 11,593 -71.11% 87,615 13.23%

8143 - DISTRICT 1Personal Services 2,692,124 2,508,384 -6.83% 5,902,295 42.50%Overtime 82,530 118,733 43.87% 170,778 69.52%Operating Expenses 7,133 13,205 85.13% 15,925 82.92%Capital Outlay - - n/a - n/a

TOTAL DISTRICT 1 2,781,787 2,640,322 -5.09% 6,088,998 43.36%

8144 - COMMUNITY RESOURCE DIVISIONPersonal Services 205,865 255,793 24.25% 544,768 46.95%Overtime 7,815 14,193 81.61% 24,968 56.84%Operating Expenses 16,094 47,350 194.21% 49,520 95.62%Capital Outlay - - n/a 75,000 0.00%

TOTAL COMMUNITY RSRC. DIV. 229,774 317,336 38.11% 694,256 45.71%

8148 - INFORMATION SYSTEMSPersonal Services 150,557 154,357 2.52% 341,025 45.26%Overtime - - n/a - n/a Operating Expenses 256,716 264,765 3.14% 354,131 74.76%Capital Outlay - - n/a - n/a

TOTAL INFORMATION SYSTEMS 407,273 419,122 2.91% 695,156 60.29%

8150 - SPECIALTY UNITSPersonal Services 2,306,322 1,925,275 -16.52% 4,044,507 47.60%Overtime 56,891 49,045 -13.79% 47,475 103.31%Operating Expenses 31,334 45,035 43.73% 53,406 84.33%Capital Outlay - - n/a - n/a

TOTAL SPECIALTY UNITS 2,394,547 2,019,355 -15.67% 4,145,388 48.71%

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8151 - PERSONNEL DIVISIONPersonal Services 215,632 228,351 5.90% 400,282 57.05%Overtime 2,811 4,930 75.38% 4,994 98.72%Operating Expenses 44,147 19,931 -54.85% 84,136 23.69%Capital Outlay - - n/a - n/a

TOTAL PERSONNEL DIVISION 262,590 253,212 -3.57% 489,412 51.74%

8152 - PROPERTY DIVISIONPersonal Services 127,351 131,209 3.03% 289,220 45.37%Overtime 304 925 204.28% 2,197 42.10%Operating Expenses 51,940 95,669 84.19% 162,040 59.04%Capital Outlay - - n/a - n/a

TOTAL PROPERTY DIVISION 179,595 227,803 26.84% 453,457 50.24%

8153 - TRAINING UNITPersonal Services 225,826 189,265 -16.19% 578,378 32.72%Overtime 4,241 3,673 -13.39% 3,994 91.96%Operating Expenses 11,483 5,679 -50.54% 65,272 8.70%Capital Outlay - - n/a - n/a

TOTAL TRAINING UNIT 241,550 198,617 -17.77% 647,644 30.67%

8156 - SCHOOL RESOURCE OFFICERSPersonal Services - 320,316 n/a 916,381 34.95%Overtime - 10,187 n/a 5,000 203.74%Operating Expenses - 1,794 n/a 4,000 44.85%Capital Outlay - - n/a - n/a

TOTAL SCHOOL RESOURCE OFFICERS - 332,297 n/a 925,381 35.91%

8160 - NORTH FL REGIONAL MEDICALPersonal Services - 126,735 n/a 362,244 34.99%Overtime - 17,078 n/a - n/a Operating Expenses - - n/a - n/a Capital Outlay - - n/a - n/a

TOTAL N. FL REG. MED. - 143,813 n/a 362,244 39.70%

8161 - SUPPORT SERVICES DIVISIONPersonal Services 212,789 251,956 18.41% 443,448 56.82%Overtime 2,835 5,339 88.32% 5,993 89.09%Operating Expenses 1,273,450 1,172,639 -7.92% 2,945,862 39.81%Capital Outlay - - n/a - n/a

TOTAL SUPPORT SVC DIV 1,489,074 1,429,934 -3.97% 3,395,303 42.12%

8164 - RECORDSPersonal Services 296,416 311,276 5.01% 685,681 45.40%Overtime 13,467 14,441 7.23% 19,963 72.34%Operating Expenses 9,323 11,652 24.98% 30,515 38.18%Capital Outlay - - n/a - n/a

TOTAL RECORDS 319,206 337,369 5.69% 736,159 45.83%

TOTAL POLICE DEPARTMENTPersonal Services 11,948,958$ 11,819,114$ -1.09% 26,784,531$ 44.13%Overtime 369,139 456,313 23.62% 771,048 59.18%Operating Expenses 2,297,918 2,471,043 7.53% 5,393,292 45.82%Capital Outlay - - n/a 75,000 0.00%

GRAND TOTAL POLICE 14,616,015$ 14,746,470$ 0.89% 33,023,871$ 44.65%

1 - 35


FIRE RESCUE DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



8210 - OFFICE OF THE FIRE CHIEFPersonal Services 133,426$ 116,074$ -13.00% 294,091$ 39.47%Overtime 1,390 1,979 42.37% 6,380 31.02%Operating Expenses 139,286 164,799 18.32% 308,246 53.46%Capital Outlay - - n/a - n/a

TOTAL OFFICE OF THE FIRE CHIEF 274,102 282,852 3.19% 608,717 46.47%

8220 - EMERGENCY OPERATIONSPersonal Services 6,444,207 5,769,308 -10.47% 12,416,837 46.46%Overtime 95,141 157,386 65.42% 199,350 78.95%Operating Expenses 613,550 707,743 15.35% 1,481,764 47.76%Capital Outlay - - n/a - n/a

TOTAL EMERGENCY OPERATIONS 7,152,898 6,634,437 -7.25% 14,097,951 47.06%

8230 - RISK REDUCTION BUREAUPersonal Services 73,571 73,932 0.49% 142,592 51.85%Overtime - 228 n/a 495 46.06%Operating Expenses 9,084 11,411 25.62% 25,479 44.79%Capital Outlay - - n/a - n/a

TOTAL RISK REDUCTION BUREAU 82,655 85,571 3.53% 168,566 50.76%

8231 - FIRE INSPECTIONSPersonal Services 85,464 96,127 12.48% 326,177 29.47%Overtime 1,808 3,292 82.08% 4,560 72.19%Operating Expenses 3,739 6,544 75.02% 27,420 23.87%Capital Outlay - - n/a - n/a

TOTAL FIRE INSPECTIONS 91,011 105,963 16.43% 358,157 29.59%

8232 - FIRE SAFETY PUBLIC EDUCATIONPersonal Services 30,457 30,748 0.96% 66,818 46.02%Overtime - - n/a - n/a Operating Expenses 7,018 3,381 -51.82% 11,519 29.35%Capital Outlay - - n/a - n/a

TOTAL FIRE SAFETY PUBLIC EDUCATION 37,475 34,129 -8.93% 78,337 43.57%

8233 - FIRE INVESTIGATIVE SERVICESPersonal Services 49,281 50,169 1.80% 108,712 46.15%Overtime 3,039 3,320 9.25% 12,000 27.67%Operating Expenses 3,860 4,022 4.20% 11,562 34.79%Capital Outlay - - n/a - n/a

TOTAL FIRE INVESTIGATIVE SERVICES 56,180 57,511 2.37% 132,274 43.48%

8241 - SUPPORT SERVICES BUREAUPersonal Services 169,522 117,877 -30.47% 417,666 28.22%Overtime 335 - -100.00% 4,460 0.00%Operating Expenses 27,881 24,596 -11.78% 69,608 35.34%Capital Outlay - - n/a - n/a

TOTAL SUPPORT SVC BUREAU 197,738 142,473 -27.95% 491,734 28.97%

1 - 36


FIRE RESCUE DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



8243 - INFORMATION TECHNOLOGY-GFRPersonal Services 51,123 51,613 0.96% 112,312 45.96%Overtime - - n/a - n/a Operating Expenses 3,027 3,289 8.66% 8,301 39.62%Capital Outlay - - n/a - n/a

TOTAL I.T.-GFR 54,150 54,902 1.39% 120,613 45.52%

8244 - SPECIAL OPERATIONSPersonal Services 64,304 59,920 -6.82% 123,564 48.49%Overtime - - n/a - n/a Operating Expenses 28,900 42,324 46.45% 88,932 47.59%Capital Outlay - - n/a - n/a

TOTAL SPECIAL OPERATIONS 93,204 102,244 9.70% 212,496 48.12%

8245 - FIRE SERVICES ASSISTANCE AGREEMENTPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses - 35,229 n/a - n/a Capital Outlay - - n/a - n/a

TOTAL FIRE SVC ASST AGREEMENT - 35,229 n/a - n/a

TOTAL FIRE RESCUE DEPARTMENTPersonal Services 7,101,355$ 6,365,768$ -10.36% 14,008,769$ 45.44%Overtime 101,713 166,205 63.41% 227,245 73.14%Operating Expenses 836,345 1,003,338 19.97% 2,032,831 49.36%Capital Outlay - - n/a - n/a

GRAND TOTAL FIRE RESCUE 8,039,413$ 7,535,311$ -6.27% 16,268,845$ 46.32%

1 - 37


COMBINED COMMUNICATION DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



8310- COMBINED COMMUNICATIONSPersonal Services -$ -$ n/a -$ n/a Overtime - - n/a - n/a Operating Expenses 2,073,451 1,854,783 -10.55% 3,924,781 47.26%Capital Outlay - - n/a - n/a

TOTAL COMBINED COMMUNICATIONS 2,073,451 1,854,783 -10.55% 3,924,781 47.26%

TOTAL COMBINED COMMUNICATIONSPersonal Services -$ -$ n/a -$ n/a Overtime - - n/a - n/a Operating Expenses 2,073,451 1,854,783 -10.55% 3,924,781 47.26%Capital Outlay - - n/a - n/a

GRAND TOTAL COMBINED COMMUNICAT 2,073,451$ 1,854,783$ -10.55% 3,924,781$ 47.26%

1 - 38


PARKS, RECREATION AND CULTURAL AFFAIRS DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



8510 - ADMINISTRATIONPersonal Services 281,537$ 272,627$ -3.16% 586,431$ 46.49%Overtime 2,289 4,573 99.78% 991 461.45%Operating Expenses 170,712 189,474 10.99% 313,194 60.50%Capital Outlay - - n/a - n/a


8512 - PUBLIC RECREATION BOARDPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 171 - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL PUBLIC RECREATION BOARD 171 - -100.00% - n/a

8520 - AQUATICSPersonal Services 149,080 145,697 -2.27% 364,067 40.02%Overtime 84 208 147.62% 52 400.00%Operating Expenses 177,375 188,914 6.51% 380,293 49.68%Capital Outlay - 13,670 n/a 13,670 100.00%

TOTAL AQUATICS 326,539 348,489 6.72% 758,082 45.97%

8530 - SPORTSPersonal Services 64,170 78,283 21.99% 234,739 33.35%Overtime 1,977 1,921 -2.83% 9,597 20.02%Operating Expenses 72,546 108,348 49.35% 236,049 45.90%Capital Outlay - - n/a - n/a

TOTAL SPORTS 138,693 188,552 35.95% 480,385 39.25%

8540 - FACILITIESPersonal Services 295,468 362,280 22.61% 707,685 51.19%Overtime 3,969 2,979 -24.94% 19,317 15.42%Operating Expenses 224,572 214,567 -4.46% 449,601 47.72%Capital Outlay - - n/a - n/a

TOTAL FACILITIES 524,009 579,826 10.65% 1,176,603 49.28%

8550 - SUMMER CAMPSPersonal Services 862 145 -83.18% 99,776 0.15%Overtime - - n/a 1,000 0.00%Operating Expenses 5,142 2,316 -54.96% 87,481 2.65%Capital Outlay - - n/a - n/a

TOTAL SUMMER CAMPS 6,004 2,461 -59.01% 188,257 1.31%

8562 - CEMETERY OPERATIONSPersonal Services 46,573 48,037 3.14% 101,061 47.53%Overtime 1,161 1,513 30.32% 1,343 112.66%Operating Expenses 35,358 32,485 -8.13% 79,649 40.79%Capital Outlay - - n/a - n/a

TOTAL CEMETERY OPERATIONS 83,092 82,035 -1.27% 182,053 45.06%

1 - 39





8580 - NATURE OPERATIONSPersonal Services 65,420 46,626 -28.73% 152,545 30.57%Overtime 548 333 -39.23% - n/a Operating Expenses 88,249 93,314 5.74% 202,719 46.03%Capital Outlay - - n/a - n/a

TOTAL NATURE OPERATIONS 154,217 140,273 -9.04% 355,264 39.48%

8581 - ENVIRONMENTAL PROGRAMSPersonal Services 70,912 78,984 11.38% 219,348 36.01%Overtime 253 644 154.55% 8,036 8.01%Operating Expenses 10,759 19,466 80.93% 37,338 52.13%Capital Outlay - - n/a - n/a

TOTAL ENVIRONMENTAL PRGMS 81,924 99,094 20.96% 264,722 37.43%

8582 - NATURAL RESOURCE MANAGEMENTPersonal Services 159,999 128,320 -19.80% 363,003 35.35%Overtime 2,911 4,054 39.26% 1,152 351.91%Operating Expenses 8,480 7,479 -11.80% 21,384 34.97%Capital Outlay - - n/a - n/a

TOTAL NATURAL RES MGMT 171,390 139,853 -18.40% 385,539 36.27%

8583 - NATURE CENTERS COMMISSIONPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 231 - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL NATURE CENTERS COMM 231 - -100.00% - n/a

8587 - URBAN FORESTRYPersonal Services 48,498 56,488 16.47% 110,931 50.92%Overtime 702 1,418 101.99% 8,861 16.00%Operating Expenses 22,393 16,773 -25.10% 54,435 30.81%Capital Outlay - - n/a - n/a

TOTAL URBAN FORESTRY 71,593 74,679 4.31% 174,227 42.86%

8588 - PARK MAINTENANCEPersonal Services 433,181 447,472 3.30% 917,114 48.79%Overtime 12,105 17,132 41.53% 14,939 114.68%Operating Expenses 315,404 334,491 6.05% 543,903 61.50%Capital Outlay - - n/a - n/a

TOTAL PARK MAINTENANCE 760,690 799,095 5.05% 1,475,956 54.14%

8589 - PAYNES PRAIRIE SHEET FLOW OPERATIONSPersonal Services - - n/a 20,000 0.00%Overtime - - n/a - n/a Operating Expenses - - n/a 6,000 0.00%Capital Outlay - - n/a - n/a

TOTAL P.P. SF. OP. - - n/a 26,000 0.00%

1 - 40





8590 - CULTURAL OPERATIONSPersonal Services 142,575 143,792 0.85% 363,724 39.53%Overtime 3,334 1,220 -63.41% 1,535 79.48%Operating Expenses 36,859 64,785 75.76% 26,636 243.22%Capital Outlay - - n/a - n/a

TOTAL CULTURAL OPERATIONS 182,768 209,797 14.79% 391,895 53.53%

8591 - CULTURAL ADVISORY BOARDPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 21 - -100.00% - n/a Capital Outlay - - n/a - n/a

TOTAL CULTURAL ADVISORY BOARD 21 - -100.00% - n/a

8592 - PLAZA EVENTSPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 10,142 11,183 10.26% 33,522 33.36%Capital Outlay - - n/a - n/a

TOTAL PLAZA EVENTS 10,142 11,183 10.26% 33,522 33.36%

8593 - PLAZA EVENTS-POLICE OVERTIMEPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 1,365 2,247 64.62% 6,481 34.67%Capital Outlay - - n/a - n/a

TOTAL PLAZA EVENTS-POLICE OVERTIME 1,365 2,247 64.62% 6,481 34.67%

8594 - MISC SPECIAL EVENTS/SUPPORTPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 4,845 - -100.00% 65,857 0.00%Capital Outlay - - n/a - n/a

TOTAL MISC SPEC EVENTS/SUPPORT 4,845 - -100.00% 65,857 0.00%

8595 - VISUAL ART & INTERPRETATION PROGRAMPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 4,073 2,016 -50.50% 12,989 15.52%Capital Outlay - - n/a - n/a

TOTAL VISUAL ART, INTER PRGM 4,073 2,016 -50.50% 12,989 15.52%

8596 - CULTURAL OUTSIDE AGENCIESPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 141,086 109,528 -22.37% 142,500 76.86%Capital Outlay - - n/a - n/a

TOTAL CULTURAL OUTSIDE AGENCIES 141,086 109,528 -22.37% 142,500 76.86%

1 - 41





8597 - WILHELMINA JOHNSON CENTERPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses 19,215 19,279 0.33% 44,983 42.86%Capital Outlay - - n/a - n/a

TOTAL WILHELMINA JOHNSON CENTER 19,215 19,279 0.33% 44,983 42.86%

TOTAL PARKS, RECREATION & CULTURAL AFFAIRSPersonal Services 1,758,275$ 1,808,751$ 2.87% 4,240,424$ 42.65%Overtime 29,333 35,995 22.71% 66,823 53.87%Operating Expenses 1,348,998 1,416,665 5.02% 2,745,014 51.61%Capital Outlay - 13,670 n/a 13,670 100.00%

GRAND TOTAL PARKS, REC. & CULT AFFAIRS 3,136,606$ 3,275,081$ 4.41% 7,065,931$ 46.35%

1 - 42


HUMAN RESOURCES DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



9010 - ADMINISTRATIVEPersonal Services 69,780$ 31,397$ -55.01% 64,122$ 48.96%Overtime - 125 n/a - n/a Operating Expenses 26,311 31,147 18.38% 92,020 33.85%Capital Outlay - - n/a - n/a

TOTAL ADMINISTRATION 96,091 62,669 -34.78% 156,142 40.14%9011 - EMPLOYEE RELATIONS

Personal Services 47,755 42,920 -10.12% 171,061 25.09%Overtime - - n/a - n/a Operating Expenses 283 1,683 494.70% 7,516 22.39%Capital Outlay - - n/a - n/a

TOTAL EMPLOYEE RELATIONS 48,038 44,603 -7.15% 178,577 24.98%

9020 - STAFFING SERVICESPersonal Services 145,800 173,985 19.33% 457,457 38.03%Overtime - 250 n/a - n/a Operating Expenses 23,850 30,795 29.12% 66,757 46.13%Capital Outlay - - n/a - n/a

TOTAL STAFFING SERVICES 169,650 205,030 20.85% 524,214 39.11%9030 - LEARNING AND DEVELOPMENT

Personal Services 100,535 101,135 0.60% 221,044 45.75%Overtime - - n/a - n/a Operating Expenses 4,871 5,450 11.89% 38,176 14.28%Capital Outlay - - n/a - n/a

TOTAL LEARNING AND DEVELOPMENT 105,406 106,585 1.12% 259,220 41.12%9040 - CLASSIFICATION & COMPENSATION

Personal Services 71,136 72,452 1.85% 157,056 46.13%Overtime - 42 n/a - n/a Operating Expenses 295 582 97.29% 3,933 14.80%Capital Outlay - - n/a - n/a

TOTAL CLASS. & COMP. 71,431 73,076 2.30% 160,989 45.39%

9080 - TEAMPersonal Services - - n/a - n/a Overtime - - n/a - n/a Operating Expenses (2,309) 603 -126.12% 12,596 4.79%Capital Outlay - - n/a - n/a

TOTAL TEAM (2,309) 603 -126.12% 12,596 4.79%

TOTAL HUMAN RESOURCES DEPARTMENTPersonal Services 435,006$ 421,889$ -3.02% 1,070,740$ 39.40%Overtime - 417 n/a - n/a Operating Expenses 53,301 70,260 31.82% 220,998 31.79%Capital Outlay - - n/a - n/a

GRAND TOTAL HUMAN RESOURCES 488,307$ 492,566$ 0.87% 1,291,738$ 38.13%

1 - 43


FACILITIES MANAGEMENT DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 (Decrease) Budget Expensed9110 - ADMINISTRATION

Personal Services 54,701$ 43,947$ -19.66% 69,923$ 62.85%Overtime 1,121 110 -90.19% - n/a Operating Expenses 236,756 232,418 -1.83% 562,919 41.29%Capital Outlay - - n/a - n/a

TOTAL ADMINISTRATION 292,578 276,475 -5.50% 632,842 43.69%

9120 - CUSTODIAL SECTIONPersonal Services 165,433 165,537 0.06% 354,180 46.74%Overtime 4,279 7,589 77.35% 7,591 99.97%Operating Expenses 40,739 46,661 14.54% 85,957 54.28%Capital Outlay - - n/a - n/a

TOTAL CUSTODIAL SECTION 210,451 219,787 4.44% 447,728 49.09%

9130 - MECHANICAL SECTIONPersonal Services 173,130 153,504 -11.34% 372,965 41.16%Overtime 912 1,258 37.94% 4,994 25.19%Operating Expenses 108,598 165,895 52.76% 266,281 62.30%Capital Outlay - - n/a - n/a

TOTAL MECHANICAL SECTION 282,640 320,657 13.45% 644,240 49.77%

9140 - STRUCTURAL SECTIONPersonal Services 116,117 119,268 2.71% 241,455 49.40%Overtime 2,357 851 -63.89% 2,097 40.58%Operating Expenses 24,318 42,057 72.95% 72,905 57.69%Capital Outlay - - n/a - n/a

TOTAL STRUCTURAL SECTION 142,792 162,176 13.57% 316,457 51.25%

TOTAL FACILITIES MANAGEMENT DEPARTMENTPersonal Services 509,381$ 482,256$ -5.33% 1,038,523$ 46.44%Overtime 8,669 9,808 13.14% 14,682 66.80%Operating Expenses 410,411 487,031 18.67% 988,062 49.29%Capital Outlay - - n/a - n/a

GRAND TOTAL FACILITIES MGMT 928,461$ 979,095$ 5.45% 2,041,267$ 47.97%

1 - 44


RISK MANAGEMENT DEPARTMENTSUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



9210 - ADMINISTRATION-RISK MANAGEMENTPersonal Services 3,036$ 3,042$ 0.20% 6,762$ 44.99%Overtime - - n/a - n/a Operating Expenses - - n/a - n/a Capital Outlay - - n/a - n/a

TOTAL ADMIN RISK MGMT 3,036 3,042 0.20% 6,762 44.99%

TOTAL RISK MANAGEMENTPersonal Services 3,036$ 3,042$ 0.20% 6,762$ 44.99%Overtime - - n/a - n/a Operating Expenses - - n/a - n/a Capital Outlay - - n/a - n/a

GRAND TOTAL RISK MANAGEMENT 3,036$ 3,042$ 0.20% 6,762$ 44.99%

1 - 45


COMMUNICATIONS OFFICESUMMARY OF BUDGET TO ACTUAL FY 2015 BY DIVISIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015



9610- COMMUNICATIONSPersonal Services 76,265$ 77,428$ 1.52% 170,619$ 45.38%Overtime - - n/a - n/a Operating Expenses 8,159 9,086 11.36% 32,751 27.74%Capital Outlay - - n/a - n/a

TOTAL COMMUNICATIONS 84,424 86,514 2.48% 203,370 42.54%

9620- BROADCAST ENGINEERING UNITPersonal Services 59,315 63,342 6.79% 160,496 39.47%Overtime 253 44 -82.61% - n/a Operating Expenses 16,569 13,730 -17.13% 57,704 23.79%Capital Outlay - 5,175 n/a 5,576 92.81%

TOTAL BROADCAST ENGINEERING UNIT 76,137 82,291 8.08% 223,776 36.77%

TOTAL COMMUNICATIONS OFFICEPersonal Services 135,580$ 140,770$ 3.83% 331,115$ 42.51%Overtime 253 44 -82.61% - n/a Operating Expenses 24,728 22,816 -7.73% 90,455 25.22%Capital Outlay - 5,175 n/a 5,576 92.81%

GRAND TOTAL COMMUNICATIONS OFFIC 160,561$ 168,805$ 5.13% 427,146$ 39.52%

SECTION II - SPECIAL REVENUE FUNDS

2-1

CITY OF GAINESVILLEGAINESVILLE ENTERPRISE ZONE DEVELOPMENT AGENCY (101)


FY13 FY15

ASSETS

Equity in Pooled Cash 5,114$ 5,263$ TOTAL ASSETS 5,114$ 5,263$

LIABILITIES

Accrued Payroll -$ -$ Total Liabilities - -

FUND BALANCE Committed 5,114 5,263 Total Fund Balance 5,114 5,263

TOTAL LIABILITIES AND FUND BALANCES 5,114$ 5,263$

Funding Source: Interest earnings based on pooled cash balance.

Fund Description: The Gainesville Enterprise Zone Development Agency (GEDZA) Fund isused to account for the objectives and purposes of the GEDZA. The City Commission adoptedan ordinance creating GEDZA pursuant to FS 290.0056.

Fund Spending: Monies assigned for principle and interest.

2-2

CITY OF GAINESVILLEGAINESVILLE ENTERPRISE ZONE DEVELOPMENT AGENCY (101)


Increase / (Decrease)FY13 FY15 $ %

REVENUESInvestment Income / (Loss) 17$ 46$ 29$ 170.59%

Fund Balance, October 1 5,097 5,217 120 2.35%

Fund Balance, March 31 5,114$ 5,263$ 149$ 2.91%

COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

2-3

CITY OF GAINESVILLECOMMUNITY DEVELOPMENT BLOCK GRANT (102)


FY14 FY15

ASSETS

Equity in Pooled Cash (292,051)$ (505,934)$ Note Receivable 33,165 33,165 CDBG Grants Receivable 464,513 678,396 TOTAL ASSETS 205,627$ 205,627$

LIABILITIES AND FUND BALANCE

LIABILITIES

Deferred Revenue 33,165$ 33,165$ Total Liabilities 33,165 33,165

FUND BALANCE Restricted 172,462 172,462 Total Fund Balance 172,462 172,462


Fund Description: The Community Development Block Grant (CDBG) fund is used tomaintain unique accounting requirements for Federal funds being used to refurbish andrehabilitate deteriorated neighborhoods. This Program was created under the Housing andCommunity Development Act of 1974.Funding Source: The City receives an allocation from HUD for local community development,housing activities and public made available to non-profit outside organizations and otherpublic agencies through a competitive service. A portion of these funds are is set-aside for Cityprojects. Another portion is process that involves review and recommendations by the CitizensAdvisory Committed for Community Development (CACCD). Each year the Commissionapproves this allocation.Fund Spending: Funds are restricted based on laws and regulations and programs approvedby the City Commission.

2-4




REVENUESRevenue - Federal Contribution 534,136$ 451,169$ (82,967)$ -15.53%Property Rentals 2,100 2,150 50 2.38%Other Miscellaneous Revenue 500 300 (200) -40.00%Principal 60 6,100 6,040 10066.67%

Total Revenues 536,796 459,819 (76,977) -14.34%

EXPENDITURESExpenditures 502,775 452,426 (50,349) -10.01%

Total Expenditures 502,775 452,426 (50,349) -10.01%

OTHER FINANCING SOURCES (USES)Transfer to Other Funds (34,021) (7,393) 26,628 -78.27%

Total Other Financing Sources (Uses) (34,021) (7,393) 26,628 -78.27%

Net Change in Fund Balance - - - n/a

Fund Balance, October 1 172,462 172,462 - 0.00%

Fund Balance, March 31 172,462$ 172,462$ -$ 0.00%


2-5

UNIT TOTAL UNENCUMBERED Restricted orNUMBER ORGANIZATION NAME APPROPRIATIONS EXPENDITURES ENCUMBRANCES OBLIGATIONS BALANCE Assigned

BLOCK GRANT ADMINISTRATION6210 General Administration-Personnel 155,025$ 47,129$ -$ 47,129$ 107,896$ R6210 General Administration-Operating 140,938 8,231 1,769 10,000 130,938 R6220 Indirect Cost 30,452 15,226 - 15,226 15,226 R

Subtotal 326,415 70,586 1,769 72,355 254,060 PUBLIC SERVICES

6221 SE Boys & Girls Club 11,167 1,167 10,000 11,167 - R6223 Elder Care of Alachua County 26,352 9,885 16,466 26,351 1 R6224 Early Learning Coalition of Alachua County 11,000 4,333 6,667 11,000 - R6225 St. Francis House 11,164 5,306 5,852 11,158 6 R6226 Bread of the Mighty Food Bank 20,230 7,730 - 7,730 12,500 R6227 Center for Independent Living 13,857 4,919 7,840 12,759 1,098 R6229 Gateway Girl Scout Council 5,000 1,233 3,767 5,000 - 6230 Meridian Behavioral Healthcare 6,384 2,410 3,795 6,205 179 R6232 Interfaith Hospitality Network 7,163 2,163 - 2,163 5,000 R6233 Helping Hands Clinic 13,144 5,222 7,922 13,144 - R6234 The River Phoenix Center for Peace Building 2,000 - - - 2,000 R6235 Florida Organic Growers-Farmers Market 2,000 - - - 2,000 R6236 Florida Organic Growers-Porters Farm 3,000 - 3,000 3,000 - R6238 Easter Seal Florida, Inc. 4,283 1,980 2,280 4,260 23 R6239 Child Advocacy Center 7,300 2,800 4,500 7,300 - R6240 Cultural Arts Coalition 7,191 - 2,664 2,664 4,527 R6242 Pleasant Place 4,850 - - - 4,850 R6245 Bread of the Mighty Food Bank-Kids Café Prg 6,203 1,364 4,836 6,200 3 R6247 Florida Organic Growers-Gift Gardens 2,001 - 2,000 2,000 1 R6248 Three Rivers Legal Services, Inc. 12,400 4,900 7,500 12,400 - R6256 Children's Home Society 6,705 2,955 3,750 6,705 - R6261 Gardenia Garden Inc 5,730 1,781 3,162 4,943 787 R6262 Alachua Habitat for Humanity, Inc. 10,000 2,500 7,500 10,000 - R6263 Helping Hands (Women's Clinic) of Alachua Coun 6,774 2,810 3,850 6,660 114 R6264 Black on Black Crime Task Force, Inc 5,000 - 5,000 5,000 - R6266 Sisters Helping Sisters in Need, Inc 2,150 - - - 2,150 R6267 Star Center Children's Theater, Inc. 5,500 500 5,000 5,500 - R6268 The Education Foundation of Alachua County 3,000 - 3,000 3,000 - R6269 The Ark School of Fitness 2,000 - - - 2,000 R6287 Cold Weather Shelter Prj-Alachua County 25,000 - - - 25,000 R6298 Girls Place, Inc. 5,000 911 3,000 3,911 1,089 R

Subtotal 253,548 66,869 123,351 190,220 63,328 PUBLIC INFRASTRUCTURE

8001 Bicycle/Pedestrian Connection Project 58,544 58,544 - 58,544 - R8046 Porters Neighborhood Infrastructure 62,042 - - - 62,042 R8047 S.E 2nd Ave Reconstruction 39,593 - 1,950 1,950 37,643 R

Subtotal 160,179 58,544 1,950 60,494 99,685 CODE ENFORCEMENT PROJECTS/PROGRAM DELIVERY6203 Code Enforcement-Personnel 218,642 64,777 - 64,777 153,865 R6204 Demolitions/Lot Clearings 10,150 - - - 10,150 R

Subtotal 228,792 64,777 - 64,777 164,015 HOUSING PROJECTS/PROGRAM DELIVERY

6243 Neighborhood Housing Development Corp. 14,843 2,842 - 2,842 12,001 R6270 Housing Division-Personnel 312,880 115,450 - 115,450 197,430 R6270 Housing Division-Operating 60,031 17,370 1,769 19,139 40,892 R6270 Housing Division-Debt Service 16,133 7,393 - 7,393 8,740 R6272 Roof Program 123,301 19,003 14,727 33,730 89,571 R6273 Rehab Loans & Grants 427,492 26,689 69,563 96,252 331,240 R6274 Relocation Assistance 26,114 10,196 1,520 11,716 14,398 R6293 Mortgage Foreclusure Intervention Program 51,571 - - - 51,571 R6295 Client Paid Exp 500 100 - 100 400 R

Subtotal 1,032,865 199,043 87,579 286,622 746,243

TOTALS 2,001,799$ 459,819$ 214,649$ 674,468$ 1,327,331$


STATEMENT OF EXPENDITURES AND ENCUMBRANCES COMPARED WITH APPROPRIATIONSFOR THE SIX MONTHS ENDED MARCH 31, 2015

2-6

CITY OF GAINESVILLEURBAN DEVELOPMENT ACTION GRANT (103)


FY14 FY15

ASSETS

Equity in Pooled Cash 1,267,419$ 1,267,419$ TOTAL ASSETS 1,267,419$ 1,267,419$


LIABILITIES

Deferred Revenue -$ -$

FUND BALANCE Restricted 1,267,419 1,267,419 Total Fund Balance 1,267,419 1,267,419

TOTAL LIABILITIES AND FUND BALANCES 1,267,419$ 1,267,419$

Funding Source: Interest earnings based on pooled cash balance.

Fund Description: The Urban Development Action Grant Fund is used to account for loansmade to a local developer for construction of a downtown parking garage. The loan is to berepaid based on provisions of an agreement.

Fund Spending: Funds are restricted based on laws and regulations of the grant closeoutrequirements and can only be used for CDBG eligible activities. Sources are currentlyearmarked for Depot Park recreation facilities per agenda item # 050705.

2-7

CITY OF GAINESVILLEURBAN DEVELOPMENT ACTION GRANT (103)



REVENUES Loan Interest -$ -$ -$ n/a Principal - - - n/aTotal Revenues - - - n/a

EXPENDITURES Other Contractual Services - - - n/aTotal Expenditures - - - n/a


Fund Balance, October 1 1,267,419 1,267,419 - 0.00%

Fund Balance, March 31 1,267,419$ 1,267,419$ -$ 0.00%


2-8

CITY OF GAINESVILLEHOME GRANT FUND (104)


FY14 FY15

ASSETS

Equity in Pooled Cash (345,067)$ (592,888)$ CDBG Grants Receivable 456,862 728,563 Notes Receivable 26,673 26,673 TOTAL ASSETS 138,468$ 162,348$


LIABILITIES

Accounts Payable 5,200$ 1,300$ Vouchers Payable 8,000 35,780 Deferred Revenue 26,673 26,673 Total Liabilities 39,873 63,753



Fund Description: HOME fund is used to maintain unique accounting requirements for HOMEInvestment Partnerships Program Grant funds. This program was created under NationalAffordable Housing Act of 1990.

Funding Source: The City receives an allocation from HUD for local community development,housing activities and public service. A portion of these funds are is set-aside for City projects.Another portion is made available to non-profit outside organizations and other public agenciesthrough a competitive process that involves review and recommendations by the CitizensAdvisory Committed for Community Development (CACCD). Each year the Commissionapproves this allocation.

Fund Spending: Funds are restricted based on laws and regulations.

2-9




REVENUES Federal Contributions 81,008$ 302,425$ 221,417$ 273.33% Property Sales/Rental 151,810 83,340 (68,470) -45.10% Loan Interest 5,616 2,246 (3,370) -60.01% Principal 286 286 - 0.00% Miscellaneous Revenue 3,000 2,549 (451) -15.03%Total Revenues 241,720 390,846 149,126 61.69%

EXPENDITURES Expenditures 238,916 389,686 150,770 63.11%Total Expenditures 238,916 389,686 150,770 63.11%

OTHER FINANCING SOURCES (USES) Transfers to OPEB 2005 Debt Service Fund (1,500) - 1,500 -100.00% Transfers to POB 2003 Debt Service Fund (1,304) (1,160) 144 -11.04%Total Other Financing Sources (Uses) (2,804) (1,160) 1,644 -58.63%





2-10

UNIT UNENCUMBERED Restricted orNUMBER ORGANIZATION NAME APPROPRIATIONS EXPENDITURES ENCUMBRANCES BALANCE Assigned

6210 Block Grant Planning & Administration 50,363$ 25,470$ -$ 24,893$ R6220 Indirect Costs 8,028 4,012 - 4,016 R6252 Gainesville Community Ministries 1,273 - - 1,273 R6254 NHDC - Homeowner Rehab 175,343 - 58,664 116,679 R6255 CHDO Operating Expenses 10,821 - - 10,821 R6258 Arc of Alachua County 6,670 - 6,670 - R6262 Alachua Habitat for Humantiy, Inc. 14,500 9,063 5,437 - R6270 Housing Program Delivery Costs 54,951 24,740 - 30,211 R6275 Downpayment Assistance Program 167,799 48,000 - 119,799 R6279 House Replacement 409,560 56,596 20,982 331,982 R6281 City Homeowner Rehab Program 1,088,126 222,965 96,247 768,914 R6283 City-Rental Rehab 25,000 - - 25,000 R

TOTALS 2,012,434$ 390,846$ 188,000$ 1,433,588$



2-11

CITY OF GAINESVILLECULTURAL PROJECTS FUND (107)COMPARATIVE BALANCE SHEET

MARCH 31, 2014 AND 2015

FY14 FY15

ASSETS

Equity in Pooled Cash 210,355$ 190,826$ Accounts Receivable 1,307 976 TOTAL ASSETS 211,662$ 191,802$


LIABILITIES

Damage Deposits 1,635$ 4,875$ Total Liabilities 1,635 4,875



Fund Description: The Cultural Affairs Fund is used to account for revenues and expendituresassociated with various cultural and special event activites provided for the benefit of Cityresidents.

Funding Source: Sources for this fund are provided by various charges and miscellaneousrevenue sources.

Fund Spending: Funds are assigned for expenditures related to special events per Resolution# 100962.

2-12

CITY OF GAINESVILLECULTURAL PROJECTS FUND (107)


REVENUESRental Income 5,906$ 5,921$ 15$ 0.25%Ticket Sales 272,211 286,215 14,004 5.14%Registration/Entry Fees 73,185 75,959 2,774 3.79%Investment Income / (Loss) 560 1,522 962 171.79%Contributions 27,328 38,249 10,921 39.96%PRCA Master Plan Surcharge - 39,846 39,846 n/a

Total Revenues 379,190 447,712 68,522 18.07%

EXPENDITURESHoggetowne Fair 220,098 238,846 18,748 8.52%Downtown Festival & Art Show 59,963 42,058 (17,905) -29.86%Parks & Recreation- Admistrative 138 150 12 8.70%Cultural Affairs- Administrative 33,993 47,325 13,332 39.22%

Total Expenditures 314,192 328,379 14,187 4.52%

OTHER FINANCING SOURCES (USES)Transfer to Other Funds (4,494) (26,521) (22,027) 490.14%

Total Other Financing Sources (Uses) (4,494) (26,521) (22,027) 490.14%

Net Change in Fund Balance 60,504 92,812 32,308 53.40%

Fund Balance, October 1 149,523 94,115 (55,408) -37.06%

Fund Balance, March 31 210,027$ 186,927$ (23,100)$ -11.00%

COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCEFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

2-13


REVENUE COMPARISON - BUDGET VS ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

UNIT ACTUAL OVER/(UNDER) %NUMBER UNIT NAME BUDGET REVENUES BUDGET EARNED

1650 Hoggetowne Medieval Faire 375,425$ 406,907$ 31,482$ 108.39%

1660 Tench Building 12,000 5,921 (6,079) 49.34%

1665 Downtown Plaza Events 6,000 - (6,000) 0.00%

1685 Downtown Festival and Art Show 105,315 34,710 (70,605) 32.96%

1691 Juried Exhibitions 4,000 174 (3,826) 4.35%

TOTAL 502,740$ 447,712$ (55,028)$ 89.05%

2-14



UNIT UNENCUMBEREDRestricted or

AssignedNUMBER UNIT NAME APPROPRIATIONS EXPENDITURES ENCUMBRANCES BALANCE

1650 Hoggetowne Medieval Faire 291,075$ 238,846$ 5,834$ 46,395$ A

1660 Tench Building 2,000 - - 2,000 A

1665 Downtown Plaza Events 6,000 - - 6,000 A

1685 Downtown Festival and Art Show 88,200 67,058 2,768 18,374 A

1691 Juried Exhibitions 4,000 - - 4,000 A

1696 Downtwon Plaza Renovations 40,000 - - 40,000 A

8510 Parks & Recreation-Admistrative 20,412 150 - 20,262 A

8590 Cultural Affairs-Operating Expenses 87,463 48,846 - 38,617 A

TOTAL 539,150$ 354,900$ 8,602$ 175,648$

ENCUMBRANCES 8,602

UNAPPROPRIATED FUND BALANCE 2,677

TOTAL FUND BALANCE 186,927$

2-15


STATEMENT OF REVENUE VS EXPENDITURES AND ENCUMBRANCESFOR THE SIX MONTHS ENDED MARCH 31, 2015

UNIT NET GAIN/(LOSS)NUMBER UNIT NAME REVENUE EXPENDITURES ENCUMBRANCES ON EVENTS

1650 Hoggetowne Medieval Faire 406,907$ 238,846$ 5,834$ 162,227$

1660 Tench Building 5,921 - - 5,921

1685 Downtown Festival and Art Show 34,710 67,058 2,768 (35,116)

1691 Juried Exhibitions 174 - - 174

8590 Cultural Affairs-Operating Expenses - 48,846 - (48,846)

TOTAL 447,712$ 354,900$ 8,602$ 84,210$

2-16

CITY OF GAINESVILLESTATE LAW ENFORCEMENT CONTRABAND FORFEITURE FUND (108)


FY14 FY15ASSETS

Equity in Pooled Cash 96,073$ 96,076$ Assets Held in Evidence 300,257 315,251

TOTAL ASSETS 396,330$ 411,327$


LIABILITIESAccounts Payable 8,687$ -$ Deferred Revenue - Assets Held In Evidence 300,257 315,251 Total Liabilities 308,944 315,251

FUND BALANCERestricted 87,386 96,076

Total Fund Balance 87,386 96,076


Fund Description: The State Law Enforcement Contraband Forfeiture Fund is used to account for law enforcement related projects funded by the proceeds from confiscated property.Funding Source: Funds are proceeds from confiscated property.


2-17



Increase (Decrease)FY14 FY15 $ %

REVENUES State Confiscated Property 39,176$ 35,345$ (3,831)$ -9.80% Interest Income 286 884 598 209.10% Proceeds from Auction 9,246 1,392 (7,854) -84.90%Total Revenues 48,708 37,621 (11,087) -22.80%

EXPENDITURES Expenditures 41,506 19,851 (21,655) -52.20%Total Expenditures 41,506 19,851 (21,655) -52.20%



Fund Balance, March 31 87,386$ 96,076$ 8,690$ 9.90%


2-18

UNIT UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED Restricted ofNUMBER NAME APPROPRIATIONS YEARS YEAR ENCUMBRANCE BALANCE Assigined

H105 Legal Office Expense 137,846$ 137,846$ -$ -$ -$ RH123 Police Explorer Travel 7,000 - - - 7,000 RH125 Crime Mapping Program Subscription 10,800 7,164 3,636 - - RH126 Summer Heatwave 52,500 37,295 178 - 15,027 RH127 Command Center/Tipsoft Subscription 5,472 5,472 - - - RH128 GPD BOLD Program 16,000 15,538 - - 462 RH129 Crash Reporting Software 640 640 - - - RH150 Advanced Tasers with Holsters 48,646 48,646 - - - RH202 You & The Law Program 28,522 28,522 - - - H203 NIU-POP (Transfer) 32,665 32,665 - - - H204 NEE-POP (Transfer) 10,240 10,240 - - - RH205 BPV Match (Transfer) 9,123 - 9,123 - - R

H206Newberry High School Academy of Criminal Justice 1,000 1,000 - - -

H207 Reichert House Youth Intervention 63,997 55,997 - - 8,000

H210Homeland Security & Officer Safety Training 50,000 26,127 5,578 - 18,295 R

H211 Radios for Traffic Unit 10,000 8,664 1,336 - - R.Total 484,451$ 415,816$ 19,851$ -$ 48,784$

Encumbrances - Unreserved Fund Balance 47,292

Total Fund Balance 96,076$

EXPENDITURES



2-19

CITY OF GAINESVILLEFEDERAL LAW ENFORCEMENT CONTRABAND FORFEITURE FUND (109)


FY14 FY15ASSETS

Equity in Pooled Cash 3,567,427$ 1,531,529$

TOTAL ASSETS 3,567,427$ 1,531,529$


LIABILITIES

Accounts Payable 298$ -$ Contract Retainage 29,959 - TOTAL LIABILITIES 30,257 -

FUND BALANCERestricted 3,537,170 1,531,529

TOTAL FUND BALANCE 3,537,170 1,531,529


Fund Description: The Federal Law Enforcement Contraband Forfeiture Fund is used to account for lawenforcement related projects funded by the proceeds from confiscated property.

Funding Source: Funds are proceeds from confiscated property.

Fund Spending: Funds are restricted based on laws and regulations and is approved by the City Commissionon a case-by-case basis

2-20

CITY OF GAINESVILLEFEDERAL LAW ENFORCEMENT CONTRABAND FORFEITURE FUND (109)


FY14 FY15 $ %

REVENUES Federal Confiscated Property 87,520$ 75,859$ (11,661)$ -13.30% Interest Income 14,004 - (14,004) -100.00% Federal Forfeiture 17,469 74,513 57,044 326.50%

Total Revenues 118,993 150,372 31,379 26.40%

EXPENDITURES Expenditures 798,718 126,841 (671,877) -84.10%


OTHER FINANCING SOURCES (USES) Transfers In 88,305 - (88,305) -100.00%Total Other Financing Sources (Uses) 88,305 - (88,305) -100.00%

Net Change in Fund Balance (591,420) 23,531 614,951 -104.00%

Fund Balance, October 1 4,128,590 1,507,998 (2,620,592) -63.50%

Fund Balance, March 31 3,537,170$ 1,531,529$ (2,005,641)$ -56.70%

Increase (Decrease)


2-21

UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTEDNUMBER UNIT NAME APPROPRIATIONS YEARS YEAR ENCUMBRANCES BALANCE OR ASSIGNED

F100 Joint Aviation 1,481,340$ 1,390,107$ 25,661$ 6,932$ 58,640$ RF102 Fed-Taser Purchase 21,995 21,995 - - - F103 Fed-Taser Purchase FY09 46,934 46,934 - - - F104 Mounted Unit 549,511 484,556 23,831 18,515 22,609 RF105 Legal Office Expense 70,001 40,199 4,871 - 24,931 RF106 Grant Match 205,062 205,062 - - - F108 Automated License Plate Reader 45,000 45,000 - - - F111 Robbery Prevention Campaign 25,000 12,761 - - 12,239 RF112 SID Buy Money 25,000 25,000 - - - F113 Compstat Room & Video 85,450 85,450 - - - F114 GIS Conversion Project 29,327 29,327 - - - F116 03 Wireless Tech 754,218 745,348 - - 8,870 RF117 Special Investigations 461,970 461,970 - - - F118 Comprehensive Drug Plan 04 643,499 643,499 - - - F119 Prop Bldg Front Desk Renov. 550,139 550,139 - - - F120 Forensic Unit Digital Upgrade 25,065 25,065 - - - F121 Crown Victoria Safety Upgrade 49,539 49,539 - - - F122 Downtown Unit 170,405 170,405 - - - F123 Reichert House Construction 150,000 150,000 - - - F124 Gym Floor & Carido Equipment 48,178 48,178 - - - F125 Special Response Team Equip. 98,750 98,750 - - - F126 Police Explorers 3,000 3,000 - - - F127 Intelligence Center 48,200 48,200 - - - F128 Data Sharing Consortium 30,625 30,625 - - - F129 SFCC & COP Minority Scholarship 100,000 100,000 - - - F130 GPD Headquarters Annex (Transfer) 4,500,000 4,494,018 - - 5,982 RF131 GPD Digital Cameras 25,745 25,745 - - - F132 GPD Fingerprint ID System 95,060 95,060 - - - F133 GPD Video Equipment Training 9,500 9,500 - - - F134 Violent Crime Response Program (VCR) 95,307 95,307 - - - F135 Police Beat Show 293,421 248,046 20,625 - 24,750 RF136 Land Purchase/GPD HDQ 276,776 276,776 - - - F137 Taser Purchase 55,209 55,209 - - - F139 Paraben Device Software 1,965 1,965 - - - F140 FY10 COPS Universal Hiring 361,487 361,487 - - - RF141 Black on Black Crime Task Force 5,000 5,000 - - - F142 SID Office Furniture 27,923 27,923 - - F143 Video Production Equipment 17,810 17,810 - - - RF145 SID Confidential Funds 25,000 25,000 - - F146 Taser 7 Equipment 113,395 113,395 - - - F147 Police Explorers Post 917 4,220 4,220 - - - F148 Black on Black Crime Task Force 40,849 15,849 25,000 - - RF149 Bullet Proof Vest Grant-Match (Transfer) 38,353 27,433 - - 10,920 RF150 Music Production & Rec Equipment 4,926 4,926 - - - RF151 Reichert House-Facilities Maintenance 4,944 4,944 - - - F152 SID Nextel Communications Svc. 27,949 21,718 1,959 - 4,272 RF154 GPD Scheduling Software 44,607 44,607 - - - RF155 Local Florida Highway Patrol 17,565 17,565 - - - F156 GPD HQ Furniture 750,000 704,611 - - 45,389 RF161 radKIDS 6,292 6,292 - - - F162 Reichert House Classroom 99,899 99,899 - - - F163 SWAT Tactical Vests 52,250 40,740 5,697 5,813 - F165 Bullet Proof Vest Replacements 110,917 - - - 110,917 RF166 Training and Special Programs 100,000 - 19,197 49,713 31,090 RM650 GPD HQ Annex-FFGFC05 1,500,001 1,497,673 - - 2,328 R

Total 14,424,578$ 13,853,827$ 126,841$ 80,973$ 362,937$

Encumbrances 80,973 Unreserved Fund Balance 1,087,619

Total Fund Balance 1,531,529$

EXPENDITURES

FOR THE SIX MONTHS ENDED MARCH 31, 2015STATEMENT OF EXPENDITURES AND ENCUMBRANCES COMPARED WITH APPROPRIATIONS

FEDERAL LAW ENFORCEMENT CONTRABAND FORFEITURE FUND (109)CITY OF GAINESVILLE

2-22

CITY OF GAINESVILLEGPD-BILLABLE OVERTIME (110)COMPARATIVE BALANCE SHEET

MARCH 31, 2014 AND 2015

FY14 FY15ASSETS

Equity in Pooled Cash (136,565)$ (88,252)$ Accounts Receivable 40,970 50,930 TOTAL ASSETS (95,595)$ (37,322)$


LIABILITIESAccrued Wages Payable -$ -$ Total Liabilities - -

FUND BALANCE(Unassigned) (95,595) (37,322) Total Fund Balance (95,595) (37,322)

TOTAL LIABILITIES AND FUND BALANCES (95,595)$ (37,322)$

Funding Source: Funds are from the fees the City charges outside entities for service of the Police Force offduty.

Fund Spending: Spending in this fund is assigned to GPD overtime pay for events that are being reimbursedby a customer or other department within the City.

Fund Description: The Police Billable Overtime Fund is used to account for revenues and expendituresassociated with billable overtime that the Police Department performs for outside of their regular duties bothfor City events and non-City events. This fund was established in 2008 with Resolution 100962.

2-23

CITY OF GAINESVILLEGPD-BILLABLE OVERTIME (110)



REVENUES Project Revenue 258,806$ 293,270$ 34,464$ 13.30%

Total Revenues 258,806 293,270 34,464 13.30%

EXPENDITURES Project Expenditures 355,989 332,835 (23,154) -6.50%


Net Change in Fund Balance (97,183) (39,565) 57,618 -59.30%


Fund Balance, March 31 (95,595)$ (37,322)$ 58,273$ 61.00%


2-24

FY14 FY15

ASSETS

Equity in Pooled Cash 466,828$ 546,554$ Accounts Receivable 2,378 4,722

TOTAL ASSETS 469,206$ 551,276$


LIABILITIESAccounts Payable 3,453$ (394)$ Advances from Other Funds 2,577,274 2,341,675 Total Liabilities 2,580,727 2,341,281

FUND BALANCERestricted (2,111,521) (1,790,003)

Total Fund Balance (2,111,521) (1,790,003)

TOTAL LIABILITIES AND FUND BALANCE 469,206$ 551,278$

Funding Source: The CRA is funded primarily from transfers the four tax district funds which receivetheir revenue through tax increment tax revenues.

Fund Spending: The CRA administrative policy is the operational expenses will not exceed 25% of thetax increment revenue each trust receives in a fiscal year. Expenditures are restricted to assignedoperational expenses of managing the four taxing districts.

CITY OF GAINESVILLECOMMUNITY REDEVELOPMENT AGENCY FUND (111)


Fund Description: The Community Redevelopment (CRA) Fund is used to account for the operationaland administrative costs of the CRA. The CRA wa established by Ordinace #4074 in May 1995 inaccordance with Chapter 163 of the Florida Statutes.

2-25

Increase/(Decrease)FY14 FY15 ($) (%)

REVENUESMiscellaneous Revenue 4$ 5$ 1$ 25.00%Interest Income 738 3,864 3,126 423.58%

Total Revenues 742 3,869 3,127 421.43%

EXPENDITURESPrincipal 2,224 2,819 595 26.75%Interest 132,735 124,897 (7,838) -5.90%Downtown District 166,074 189,376 23,302 14.03%5th Avenue/Pleasant Place 62,468 82,514 20,046 32.09%College Park/University Heights 190,779 237,009 46,230 24.23%Eastside Development 72,596 72,991 395 0.54%


OTHER FINANCING SOURCES (USES)Transfers In 1,054,012 1,045,002 (9,010) -0.85%Transfers Out (40,293) (9,578) 30,715 -76.23%

Total Other Financing Sources (Uses) 1,013,719 1,035,424 21,705 2.14%

Net Change in Fund Balance 387,585 329,687 (57,898) -14.94%

Fund Balance, October 1 (2,499,106) (2,119,690) 379,416 -15.18%

Fund Balance, March 31 (2,111,521)$ (1,790,003)$ 321,518$ -15.23%

CITY OF GAINESVILLECOMMUNITY REDEVELOPMENT AGENCY FUND (111)

FOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

2-26

Restricted orAPPROPRIATIONS EXPENDITURES ENCUMBRANCES BALANCE Assigned

DOWNTOWN DISTRICT (#6510)Personal Services 305,682$ 143,588$ -$ 162,094$ ROperating Expenditures 104,590 38,314 10,801 55,475 RLegal Expenditures 16,041 7,474 - 8,567 RNote Advances Interest 57,451 57,449 - 2 RTransfers 6,322 3,161 - 3,161 R

TOTAL DOWNTOWN DISTRICT 490,086 249,986 10,801 229,299

5TH AVENUE/PLEASANT STREET (#6530)Personal Services 153,334 68,552 - 84,782 ROperating Expenditures 28,526 11,825 2,946 13,755 RLegal Expenditures 4,566 2,137 - 2,429 RCRA Building Note Princ & Interest 26,016 13,008 - 13,008 RNote Advances Interest 16,884 16,884 - - RTransfers 1,724 862 - 862 R

TOTAL 5TH AVE/PLEASANT ST 231,050 113,268 2,946 114,836

COLLEGE PK/UNIVERSITY HGHTS (#6550)Personal Services 354,772 166,368 - 188,404 ROperating Expenditures 155,301 54,619 15,849 84,833 RLegal Expenditures 34,374 16,022 - 18,352 RNote Advances Interest 32,847 32,846 - 1 RTransfers 9,387 4,694 - 4,693 R

TOTAL COLLEGE PK/UNIVERSITY HGHT 586,681 274,549 15,849 296,283

EASTSIDE DISTRICT (#6570)Personal Services 127,854 59,254 - 68,600 ROperating Expenditures 28,526 10,532 3,135 14,859 RLegal Expenditures 6,882 3,206 - 3,676 RNote Advances Interest 7,529 7,528 - 1 RTransfers 1,724 862 - 862 R

TOTAL EASTSIDE DISTRICT 172,515 81,382 3,135 87,998

TOTAL EXPENDITURES 1,480,332$ 719,185$ 32,731$ 728,416$


COMMUNITY REDEVELOPMENT AGENCY FUND (111)CITY OF GAINESVILLE

2-27

CITY OF GAINESVILLESTREET SIDEWALK DITCH (113)COMPARATIVE BALANCE SHEET

MARCH 31, 2014 AND 2015

FY13 FY15

ASSETS

Equity in Pooled Cash 157,838$ 166,207$ Assessments Receivable 3,686 3,382 TOTAL ASSETS 161,524$ 169,589$


LIABILITIES

Due to Other Funds 372$ -$ Deferred Revenue 3,686 3,458 Total Liabilities 4,058 3,458

FUND BALANCERestricted 157,466 166,131 Total Fund Balance 157,466 166,131


Fund Description: The Street, Sidewalk and Ditch Improvement fund is used to account for theprovisions and financing of paving and ditch improvement projects.

Funding Source: Sources in this fund are provided by assessments levied against propertyowners in a limited geographical area as improvement projects are approved as authorized byFlorida Statues, Chapter 170.

Fund Spending: Sources in the fund are restricted to specific projects that the assessmentsare levied.

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CITY OF GAINESVILLESTREET SIDEWALK DITCH (113)



REVENUESInterest Special Assessments 228$ 124$ (104)$ -45.61%Investment Income / (Loss) 569 1,515 946 166.26%

Total Revenues 797 1,639 842 105.65%

EXPENDITURES Expenditures - - - n/aTotal Expenditures - - - n/a

Net Change in Fund Balance 797 1,639 842 105.65%

Fund Balance, October 1 156,669 164,492 7,823 4.99%



2-29

CITY OF GAINESVILLEECONOMIC DEVELOPMENT FUND (114)


FY13 FY15

ASSETS

Equity in Pooled Cash 229,664$ 271,690$ Accounts Receivable 46,407 39,459 TOTAL ASSETS 276,071$ 311,149$


LIABILITIESSales Tax Payable 346$ -$ Damage Deposits 1,708 468 Total Liabilities 2,054 468

FUND BALANCEComitted 274,017 310,681 Total Fund Balance 274,017 310,681


Fund Spending: Monies in this fund are committed by City Commission resolutions forspecified purposes per Resolution #100962.

Fund Description: The Economic Development Fund is used to account for revenue andexpenditures made to promote economic development as determined by the City Commission.

Funding Source: Sources in this fund have been provided through GTEC facility rentals. InFY14, GTEC facility management has been transferred to Santa Fe College.

2-30




REVENUESInvestment Income / (Loss) 694$ 2,264$ 1,570$ 226.22%Rental Income 72,004 - (72,004) -100.00%Miscellaneous Revenue 38 - (38) -100.00%

Total Revenues 72,736 2,264 (70,472) -96.89%

EXPENDITURESTech Incubator 65,348 4,440 (60,908) -93.21%


OTHER FINANCING SOURCE (USES)Transfers In 25,000 25,000 - 0.00%

Total Other Financing Sources (Uses) 25,000 25,000 - 0.00%





2-31

UNIT UNENCUMBERED Restricted orNUMBER UNIT NAME APPROPRIATIONS EXPENDITURES ENCUMBRANCES BALANCE Assigned

M931 Capital Imp for GTEC 150,000$ 4,440$ 6,220$ 139,340$ A

TOTALS 150,000$ 4,440$ 6,220$ 139,340$



2-32

CITY OF GAINESVILLEMISCELLANEOUS GRANTS FUND (115)


FY14 FY15ASSETS

Equity in Pooled Cash (3,991,699)$ (2,860,160)$ Accounts Receivable 30,844 18,587 Grants Receivable 4,161,216 3,889,825

TOTAL ASSETS 200,361$ 1,048,252$


LIABILITIESAccounts Payable 14,667$ 15,040$ Contract Retainage 32,941 102,663 Deferred Revenues 11,766 10,518 Prepaid Revenues 60,908 78,634 Total Liabilities 120,282 206,855

FUND BALANCE Restricted 80,079 841,397


TOTAL LIABILITIES AND FUND BALANCES 200,361$ 1,048,252$

Fund Description: The Miscellaneous Grants Fund is used to account for a large number of miscellaneousgifts and grants, which are single purpose in nature and require minimal special accounting features.

Funding Source: Sources in this fund are from various grants; federal, state and local agencies.Appropriations do not occur until the grant has been awarded.

Fund Spending: Funds are restricted based on laws and regulations as provided by the granting agencies.

2-33

CITY OF GAINESVILLEMISCELLANEOUS GRANTS FUND (115)



REVENUES Grant Revenues 2,443,879$ 2,692,933$ 249,054$ 10.20% Transfers from Other Funds - 814,774 814,774 0.00% Other Revenues (38,181) (25) 38,156 -99.90%

Total Revenues 2,405,698 3,507,682 1,101,984 45.80%

EXPENDITURES Grant Expenditures 2,442,763 2,746,844 304,081 12.40%

Total Expenditures 2,442,763 2,746,844 304,081 12.40%





2-34

Unencumbered Restricted or Appropriation Expenditures Encumbrances Balance Assigned

800 - Public WorksX270 FDOT-TRIP 3,036,997$ 256,388$ 327,504$ 2,453,105$ RX299 DEP-Paynes Praire Sheetflow Restoration Phase 1 1,900 1,900 - - RX320 Urban and Community Forestry Grant 8,703 3,571 - 5,132 RX442 Duval Stormwater Park Phase 1 35,743 - - 35,743 RX650 LAPA/ West 6th Street Rail Corridor Bike Path 22,070 - - 22,070 RX750 Depot Avenue-County Incentive Grant Match 5,253,985 1,551,827 1,711,909 1,990,249 RX760 LAPA/ PD & E Study 62nd Blvd/ 4th Lane 1,278,780 84 - 1,278,696 R810 - Police - X557 WMU Grant High Visibility Enforcement 5,804 5,804 - - RX564 NFHIDTA-Highway Interdiction 11,012 5,760 - 5,252 RX577 FY 12 EBM Justice Assistance Grant 1,646 1,500 - 146 RX580 FY14 EBM Justice Assistance Grant Program 112,087 66,906 44,481 700 RX605 2010 COPS Universal Hiring 827,344 136,629 - 690,715 RX615 2010 Bullet Proof Vest 2,479 - - 2,479 RX647 FY 12 ICAC 427,216 178,340 - 248,876 RX661 NFHIDTA '13-CADET Initiative 16,908 9,562 - 7,346 RX662 NFHIDTA-Allowance 7,969 7,830 - 139 RX664 Racial and Ethnic Disparities Grant 32,128 7,560 - 24,568 RX666 2013 JAG 46,795 46,113 - 682 RX667 2013 COPS -SRO 172,143 67,087 - 105,056 RX715 FY 14 POP 5,496 442 - 5,054 RX720 FY15 FDLE- BOLD 10,000 3,801 - 6,199 RX725 FY 14 SPOT 70 (25) - 95 RX727 Traffic Enforcement & Education Project 16,801 577 - 16,224 RX730 FY 13 BPV 5,267 3,370 - 1,897 RX735 FDOT-Safe Gator 101,162 9,433 41,928 49,801 RX740 FY 15 FDLE- POP 20,000 7,212 - 12,788 RX745 FY 15 FDLE K-9 & Drug Awareness Grant 10,000 1,409 - 8,591 R820 - Fire RescueX651 EMS County Grant 2011-2012 1,459 1,459 - - RX705 State Homeland Security Grant 2012 15,000 13,326 - 1,674 RX710 FY 13 FEMA SAFER Grant 974,188 266,723 - 707,465 R850 - Parks Recreation & Cultural AffairsX616 US-Fisheries & Wildlife Service Grant 25,000 - - 25,000 RX620 LAA-General Program Support 300,000 89,030 - 210,970 R910 - Facilities ManagementX226 Emergency Shelter Retrofit Sr. Center 77,025 3,226 53,864 19,935 R

12,863,177$ 2,746,844$ 2,179,686$ 7,936,647$

CITY OF GAINESVILLE MISCELLANEOUS GRANT FUND (115)STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS - GRANTS

APPROPRIATIONS AND EXPENDITURES FOR THE SIX MONTHS ENDED MARCH 31, 2015

2-35

OTHER REVENUERevenue Transfers In Prior Total Revenue Unrecognized Restricted or Budget Grant Revenue Prior Years Adj Recognized Years Other Recognized Revenue Assigned

800 - Public WorksX270 FDOT-TRIP 3,036,997$ 256,388$ -$ -$ -$ -$ 256,388$ 2,780,609$ RX299 DEP-Paynes Praire Sheetflow Restoration Phase 1 1,219,014 - - 719,014 - - 719,014 500,000 X320 Urban and Community Forestry Grant 22,137 3,065 - 13,940 - - 17,005 5,132 RX442 Duval Stormwater Park Phase 1 35,743 - - - - - - 35,743 RX650 LAPA/ West 6th Street Rail Corridor Bike Path 22,070 - - - - - - 22,070 RX750 Depot Avenue-County Incentive Grant Match 5,253,985 1,551,827 - - - - 1,551,827 3,702,158 RX760 LAPA/ PD & E Study 62nd Blvd/ 4th Lane 1,278,780 84 - - - - 84 1,278,696 R810 - PoliceX557 WMU Grant High Visibility Enforcement 5,804 5,804 - - - - 5,804 - RX564 NFHIDTA-Highway Interdiction 11,012 5,760 - - - - 5,760 5,252 RX577 FY 12 EBM Justice Assistance Grant 1,646 1,500 - - - - 1,500 146 RX580 FY14 EBM Justice Assistance Grant Program 112,087 66,906 - - - - 66,906 45,181 RX605 2010 COPS Universal Hiring 827,344 136,629 - - - - 136,629 690,715 RX615 2010 Bullet Proof Vest 2,479 - - - - - - 2,479 RX647 FY 12 ICAC 427,216 178,340 - - - - 178,340 248,876 RX661 NFHIDTA '13-CADET Initiative 16,908 9,562 9,562 7,346 RX662 NFHIDTA-Allowance 7,969 7,830 - - - - 7,830 139 RX664 Racial and Ethnic Disparities Grant 32,128 7,560 - - - - 7,560 24,568 RX666 2013 JAG 46,795 46,113 - - - - 46,113 682 RX667 2013 COPS -SRO 172,143 67,087 - - - - 67,087 105,056 RX715 FY 14 POP 5,496 442 - - - - 442 5,054 RX720 FY15 FDLE- BOLD 10,000 3,801 - - - - 3,801 6,199 RX725 FY 14 SPOT 70 - - - - (25) (25) 95 RX727 Traffic Enforcement & Education Project 16,801 577 - - - - 577 16,224 RX730 FY 13 BPV 5,267 3,370 - - - - 3,370 1,897 RX735 FDOT-Safe Gator 101,162 9,433 - - - - 9,433 91,729 RX740 FY 15 FDLE- POP 20,000 7,212 - - - - 7,212 12,788 RX745 FY 15 FDLE K-9 & Drug Awareness Grant 10,000 1,409 - - - - 1,409 8,591 R820 - Fire RescueX651 EMS County Grant 2011-2012 1,459 1,459 - - - - 1,459 - RX705 State Homeland Security Grant 2012 15,000 13,326 - - - - 13,326 1,674 RX710 FY 13 FEMA SAFER Grant 974,188 266,723 - - - - 266,723 707,465 R850 - Parks Recreation & Cultural AffairsX616 US-Fisheries & Wildlife Service Grant 25,000 - - - - - - 25,000 RX620 LAA-General Program Support 300,000 37,500 - 81,820 - - 119,320 180,680 910 - Facilities ManagementX226 Emergency Shelter Retrofit Sr. Center 77,025 3,226 - - - 3,226 73,799 R

TOTALS 14,093,725$ 2,692,933$ -$ 814,774$ -$ (25)$ 3,507,682$ 10,586,845$

CITY OF GAINESVILLE MISCELLANEOUS GRANT FUND (115)REVENUE ANALYSIS - GRANTS

APPROPRIATIONS AND REVENUE FOR THE SIX MONTHS ENDED MARCH 31, 2015

2-36

CITY OF GAINESVILLETRANSPORTATION CONCURRENCY EXCEPTION AREA FUND (116)


FY14 FY15

ASSETS



LIABILITIES

Accounts Payable -$ -$

FUND BALANCERestricted 2,786,524 2,831,622 Total Fund Balance 2,786,524 2,831,622


Fund Description: The Transportation Concurrency Exception Area Fund is used to account forrevenue and expenditures generated in connection with transportation improvements made inconjunction with new developments.

Funding Sources: Funds are provided by real estate developers to mitigate the development'simpact on transportation. Ordinance #981310 December 13, 1999.

Fund Spending: Monies in this fund are restricted to specific projects.

2-37




REVENUESTransportation Concurrency Fees 122,683$ 89,533$ (33,150)$ -27.02%Tansportation Mobility Program 38,472 2,720 (35,752) -92.93%Investment Income / (Loss) 9,253 25,038 15,785 170.59%

Total Revenues 170,408 117,291 (53,117) -31.17%

EXPENDITURES Total Improvements 70,059 186,107 116,048 165.64%Total Expenditures 70,059 186,107 116,048 165.64%

Net Change in Fund Balance 100,349 (68,816) (169,165) -168.58%

Fund Balance, October 1 2,686,175 2,900,438 214,263 7.98%

Fund Balance, March 31 2,786,524$ 2,831,622$ 45,098$ 1.62%


2-38

UNIT LIFE TO DATE EXPENDITURES UNENCUMBERED Restricted orNUMBER ORGANIZATION NAME APPROPRIATIONS PRIOR YEARS CURRENT YEAR ENCUMBRANCES BALANCE Assigned



C050 Dollar General - PET #DB-11-99 SPL 24,000$ 24,000$ -$ -$ -$ RP102 WTC Gainesville Medical Office - No. 21SPL-00DB 3,024 3,024 - - - RP103 KFC 13th Street - No. 77SUP-00PB (680) 4,718 970 3,748 - - RP192 Woodlands of Gainesville-Pet #57SPL-07DB 106,376 106,376 - - - RP204 Magnolia Pk Pod I-2, PET # 127SPL-07DB 57,109 57,109 - - - RP205 Gateway Bank @ Metro Corp - PET # 109SPA-08DB 49,588 49,588 - - - RP208 Affiliated General Surgeons, LLC, PET #PZ-09-05 9,106 970 8,104 - 32 RP211 North FL Regional Medical Ctr Add-PET#82SPA-08DB 39,141 39,141 - - - RP213 National Guard Building, PET #DB-09-93SPA 4,020 - - - 4,020 RP214 GPE, Inc. Office/Warehouse, PET #DB-10-1SPL 4,153 4,153 - - - RP215 Three Lakes Creek, LLC, PET #AD-10-40 - - - - - RP216 Hogtown Creek Headwaters Park, PET #DB-10-39SPA 5,321 970 4,231 120 - RP217 Burkhardt Distributing, PET #DB-10-105 SPA 9,933 1,941 7,992 - - RP218 Shores Veterinary Clinic project (PH 1), PET #DB-10-9 SPL 45,278 6,792 30,201 - 8,285 RP219 GHOA Real Estate, Inc., PH 1B-Bldg 2 (PET #AD-11-21 SPA) 3,548 970 1,427 - 1,151 RP220 Lifetime Square (PET #AD-13-69-SPL) 12,000 - 9,358 2,642 - RVE31 GREC Biomass Facility, PET #DB-10-47 SPA (TCEA Zone E) 95,546 95,546 - - - RVM30 Butler Plaza Planned Development, PET #PB-09-84PDV 240,000 187,496 11,790 13,775 26,939 RVM31 Specialty Retail Center, PET # DB-12-28 SPA 29,473 29,473 - - - RVT31 Heritage Investment Group of G'ville, LLC (PET #DB-10-50SPA) 2,045 2,045 - - - RVT33 Southern Scholarship Foundation, G'vill (PET #DB-10-51 SPA) 2,284 - - 2,237 47 RVT34 Capstone-DJG, LLC (aka The Continuum) (PET #AD-11-35 SPA) 951 951 - - - RVT35 Laurel Vue Apartments (PET #AD-10-91 SPA) 1,339 1,339 - - - RVT36 Ashton Lane II Apartments (PET #DB-11-251 SPL) 4,314 971 3,343 - - RVT37 RBLWP Parcel D, LLC (PET #PB-11-8 PDV; PB-11-20 PUD) 8,120 971 3,362 2,237 1,550 RVT38 SW 7th Avenue Apartments (PET #DB-12-5 SPA) 3,559 970 2,589 - - RVT39 McGregor Apartments (PET #DB-12-30 SPA) 3,197 - - 2,237 960 RVT41 Lyon's Corner (PET #DB-12-51 SPA) 1,370 - - - 1,370 RVT42 The M (Avenyl) (PET #DB -152 SPL) 2,832 2,832 - - - RVT44 The Grove at Gainesville (PET #DB-13-47 SPL) 110,012 - 31,471 4,190 74,351 RVT45 Dean Property - (PET #DB-13-45 SPL) 2,713 - 1,697 996 20 RVT47 One College Park (PET DB-13-84-SPL) 8,789 - - 2,237 6,552 RVT48 Kappa Kappa Gamma 2014 Building Addition (PET AD-13-118 SPA) 356 - - 356 - RVT49 The Courtyards Redevelopment Project (PET DB-13-105 SPA) 44,217 - - 15,658 28,559 RVT50 The Infinity Hall (UF iResidence Hall), PET #DB-14-8 SPL 29,088 - - 6,711 22,377 RVT51 The Tuscana Luxury Apartments, PET #DB-14-27 SPL 2,987 - - - 2,987 RVT52 The Solaria Apartments, Ph II Development, PET #DB-14-23 SPA 887 - - 887 - RVT53 The Ritz Apartments, PET #DB-13-20 SPA 2,266 - - - 2,266 RVT54 Generic Account - TCEA UF Context Area Transit Fee - - - - - RVT55 Generic Account - TCEA UF Context Area Transit Fee 2,704 - - - 2,704 RC008 McDonald's on Williston Rd-Pet #27S 175,950 128,504 - - 47,446 RC009 Venture Corporate Pk-Ph1-Pet #113S 76,395 - - - 76,395 RC010 Alrarion Bank SW Branch-Pet #42SUP-07PB 68,100 50,185 - - 17,915 RC012 Solomon Abraham Apts at Serenola-PET# 86SPL-07DB 7,875 7,875 - - - RC014 Dollar General-Pet #DB-11-99 SPL 59,232 4,202 55,030 - - RC015 Florida Citizens Bank - Pet #PB-11-144 SUP 28,642 - - 28,642 - RC016 Archer Centro West, PET #PB-13-83 SUP 19,865 - - - 19,865 RC017 Swamp Head Brewery, PET #DB-13-121 SPL 40,795 - - - 40,795 RC051 Archer Centro West, PET #PB-14-24 SUP - (15,076) - - 15,076 RC403 SW 34th Street Warehouse PET #131SUP-08 21,108 - 1,771 - 19,337 RC405 Battery Source, PET # PB-10.19 SUP 16,318 - - - 16,318 RP118 Professional Courtyard Center No. 15SPA-02DB 5,600 5,600 - - - RP124 R & D Coutu - #133 & 134SUB-02CD 1,292 1,292 - - - RP136 NCF YMCA-121PDA-02PB 6,000 970 5,030 - - RP139 NE 15th St Charter School at 39080 NE 15th St 6,966 970 4,810 - 1,186 RP154 Meadows No #159SIB-03DB 2,592 2,592 - - - RP300 Fire Department, PET #124SPL-08PB 7,700 - - - 7,700 RP303 GRU Eastside Operations Center, PET DB-09-138SPL 385,428 303,248 - - 82,180 RP305 North Fl Regional Medical Center PET #DB-10-48SPA 414,038 - - - 414,038 RP309 Norton Elementary School Multi-Use Path 17,069 - 69 - 17,000 RP310 Wal-Mart SuperCenter, PET #DB-10-6SPL 643,939 226,000 84 6,940 410,915 RP312 NW 13th Street Retail Store (PET #AD-13-70 SPL) 5,676 - - - 5,676 RP313 Lifetime Square (PET #AD-13-69-SPL) 81,417 - - - 81,417 RP314 N.W. 55th Place Industrial Park (PET #DB-13-81 SPA) 8,987 - - - 8,987 RP315 Goodwill Industries Store (PET #DB-13-58 SPA) 32,205 - - - 32,205 RP316 Car Max Auto Dealership, PET #DB-12-147 WPP 210,958 - - - 210,958 RP317 Peaceful Paths Emergency Svcs Campus Expns, PET #PB-14-4 SUP 14,900 - - - 14,900 RP318 The Square, PET #DB-14-48 SPA 19,984 - - - 19,984 RP319 Murphy Oil Company, PET #CC-13-60 WPP 34,884 - - - 34,884 RP321 Hidden Lakes Apts PH 2 (PET #DB-14-7 SPA) 17,484 - - - 17,484 RQ001 AM South Bank #38SPL-04DB 4,320 4,320 - - - RVD10 Council on Aging, PET # PB-09-144PDV 100,985 - - - 100,985 RVM10 The Grove at Gainesville (PET #DB-13-47 SPL) 122,699 - - - 122,699 R

3,635,767$ 1,339,280$ 186,107$ 89,865$ 2,020,515$

2-39

CITY OF GAINESVILLEWATER WASTEWATER INFRASTRUCTURE (117)


FY14 FY15

ASSETS

Equity in Pooled Cash 1,150,815$ 949,794$

TOTAL ASSETS 1,150,815$ 949,794$


LIABILITIES

Accounts Payable -$ 12,033$ Due to other Funds 1,750 - Total Liabilities 1,750 12,033

FUND BALANCECommitted 1,149,065 937,761 Total Fund Balance 1,149,065 937,761

TOTAL LIABILITIES AND FUND BALANCES 1,150,815$ 949,794$

Fund Description: The Water/Wastewater Infrastructure Fund is used to account for surchargecollections and interest earnings which are to be expended on related infrastructureimprovements for water and wastewater.

Funding Sources: Sources in this fund are half of the collections on surcharges for water andwastewater.

Fund Spending: Resolution #030223 specifies that expenditures will be based on 20%Health/Safety/Environmental Projects, 20% for Affordable Housing and 60% for ProgrammedExtensions.

2-40

CITY OF GAINESVILLEWATER WASTEWATER INFRASTRUCTURE (117)



REVENUESInvestment Income / (Loss) 4,162$ 9,639$ 5,477$ 131.60%

Total Revenues 4,162 9,639 5,477 131.60%

EXPENDITURESOne-Stop Homeless Assistance Center - 232,204 232,204 n/aProgrammed Extensions Projects 1,750 - (1,750) -100.00%


OTHER FINANCING SOURCES (USES)Transfers Out - (62,500) (62,500) n/a

Total Other Financing Sources (Uses) - (62,500) (62,500) n/a



Fund Balance, March 31 1,149,065$ 937,761$ (211,304)$ -18.39%


2-41

UNIT NUMBER UNIT NAME APPROPRIATIONS PRIOR YEARS EXPENDITURES ENCUMBRANCES

UNENCUMBERED BALANCE

Restricted or Assigned

G113 One-Stop Homeless Assistance Ctr 625,000$ 52,148$ 232,204$ 6,563$ 334,085$ AS110 Health, Safety Environment Projects 45,818 37,072 - - 8,746 AS200 Affordable Housing Projects 72,163 4,360 - - 67,803 AS300 Programmed Extentions Projects 1,105,801 555,142 - - 550,659 A9936 Transfer to General Fund 125,000 - 62,500 - 62,500 A9936 Transfer to GRU 475,000 - - - 475,000 A

TOTAL 2,448,782$ 648,722$ 294,704$ 6,563$ 1,498,793$

ENCUMBRANCES 6,563

UNAPPROPRIATED FUND BALANCE (567,595)

TOTAL FUND BALANCE 937,761$


WATER WASTEWATER INFRASTRUCTURE (117)CITY OF GAINESVILLE

2-42

CITY OF GAINESVILLESHIP GRANT FUND (119)


FY13 FY14

ASSETS



LIABILITIES

Accounts Payable -$ 11,956$ Total Liabilities - 11,956

FUND BALANCERestricted 498,050 726,776 Total Fund Balance 498,050 726,776


Fund Description: The Supportive Housing Investment Partnership (SHIP) Fund is used toaccount for documentary stamp proceeds from real estate transactions to be used as funding forthe entitlement program.

Funding Source: The funding comes from the State of Florida.

Fund Spending: Funds are restricted based on laws and regulations

2-43




REVENUESGrant Revenues -$ 179,034$ 179,034$ n/aOther Revenues 8,245 21,145 12,900 156.46%Investment Income / (Loss) 1,902 6,165 4,263 224.13%

Total Revenues 10,147 206,344 196,197 1933.55%

EXPENDITURESGrant Expenditures 80,887 75,288 (5,599) -6.92%






2-44

SHIP GRANT FUND (119)

LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTEDUnit Program Year July-June APPROPRIATIONS YEARS YEAR ENCUMBRANCES BALANCE OR ASSIGNEDX468 SHIP 2012-2013 60,774$ 29,681$ 24,118$ 6,434$ 541$ RX469 SHIP 2013-2014 245,592 38,817 27,383 110,935 68,457 RX464 SHIP 2014-2015 603,748 - 23,787 - 579,961 R

910,114$ 68,498$ 75,288$ 117,369$ 648,959$

CITY OF GAINESVILLE

STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONSFOR THE SIX MONTHS ENDED MARCH 31, 2015

EXPENDITURES

2-45

RevenueTotal Recognized

Program Year REVENUE Grants Transfers In Other Revenue (Over)/UnderUnit July-June BUDGET Recognized Recognized Recognized Recognized BudgetX464 SHIP 2013-2014 354,718$ 179,034$ -$ 27,310$ 206,344$ 148,374$

TOTALS 354,718$ 179,034$ -$ 27,310$ 206,344$ 148,374$


REVENUE ANALYSISFOR THE SIX MONTHS ENDED MARCH 31, 2015

2-46

CITY OF GAINESVILLESMALL BUSINESS LOAN FUND (121)


FY14 FY15ASSETS

Equity in Pooled Cash 71,201$ 71,201$


LIABILITIESAccounts Payable -$ -$ Total Liabilities - -

FUND BALANCE Committed 71,201 71,201



Fund Description: The Small Business Loan Fund is used to account for revenue and expenditures associated with revolving loan funds to local small businesses.

Funding Source: The Sources for this fund is an insurance settlement associated with the United Gainesville Community Development Corporation in FY2005.


2-47

CITY OF GAINESVILLESMALL BUSINESS LOAN FUND (121)



REVENUES Project Revenue -$ -$ -$ 0.00%Total Revenues - - - 0.00%

EXPENDITURES Project Expenditures - - - 0.00%

Total Expenditures - - - 0.00%

Net Change in Fund Balance - - - 0.00%




2-48

CITY OF GAINESVILLEMISCELLANEOUS SPECIAL REVENUES (123)


FY14 FY15ASSETS

Equity in Pooled Cash 1,541,993$ 1,840,185$ Accounts Receivable 26,976 32,502 Due from Other Funds - 80

TOTAL ASSETS 1,568,969$ 1,872,767$


LIABILITIESAccounts Payable 186$ 1,471$ Retainage - 374 Total Liabilities 186 1,845

FUND BALANCECommitted 1,568,783 1,870,922

Total Fund Balance 1,568,783 1,870,922


Fund Description: The Miscellaneous Special Revenue Fund is used for several miscellaneousprograms that are of small dollar value and committed to a specific project or program per CityCommission direction.

Funding Source: Sources are from donations, grant matches, and specified revenue sourcesthrough City Commission resolutions.

Fund Spending: For specific projects or programs based on specific funding sources asdirected by the City Commission.

2-49

CITY OF GAINESVILLEMISCELLANEOUS SPECIAL REVENUES (123)



REVENUES Registration and Other Fees 4,351$ 7,257$ 2,906$ 66.79% Donations and Contributions 100,160 311,724 211,564 211.23% Program and Other Revenue 22,491 56,831 34,340 152.68% Intergovernmental 39,451 122,154 82,703 209.63% Fines and Forfeitures 32,105 25,862 (6,243) -19.45% Litigation Settlement-Nalbandian 50,000 50,000 - N/A Rental Income 508 378 (130) -25.59% Interest on Investments 447 1,159 712 159.28%Total Revenues 249,513 575,365 325,852 130.60%

EXPENDITURES Project Expenditures 167,887 646,263 478,376 284.94%Total Expenditures 167,887 646,263 478,376 284.94%

OTHER FINANCING SOURCES (USES) Transfers In 20,000 95,639 75,639 378.20%Total Other Financing Sources (Uses) 20,000 95,639 75,639 378.20%





2-50

UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTEDNUMBER UNIT NAME APPROPRIATION YEARS YEAR ENCUMBRANCES BALANCE OF ASSIGNED610-G352 Mobile Home Displacement Program 16,296$ 16,296$ -$ -$ -$ 620-G109 Infill Housing Program Projects 46,500 - - - 46,500 R620-G110 Cold Weather Shelter/Services 225,673 200,673 1,082 - 23,918 A620-G111 Family Unification Program 80,000 65,522 3,172 8,640 2,666 R620-G112 Office on Homeless 448,939 409,538 - - 39,401 R620-G113 One-Stop Homeless Assistance 997,199 472,857 100,845 7,277 416,220 A620-G114 Grant Match-Homeless Initiative 85,650 85,650 - - - 620-G116 Homeless Donation Meter 740 259 - - 481 A620-G119 One-Stop Center-Operations 867,681 264,688 323,153 279,840 - A620-G131 Homelessness Coordination 36,000 - 4,403 - 31,597 A620-G172 Cold Weather Shelter/Services Advertising 9,586 - - - 9,586 A620-G353 HCD Affordable Housing 49,537 29,916 1,092 - 18,529 R620-G450 Gain Property-Litigation Settlement 100,000 49,720 - - 50,280 A620-N100 Neighborhood Planning Program 4,256 2,762 - - 1,494 A620-N109 NPP - North Lincoln Heights 314 314 - - - 620-N110 NPP - Ridgeview Neighborhood 781 - - - 781 A620-N112 NPP - Stephen Foster Neighborhood 6,941 4,522 - - 2,419 A620-N114 NPP - Pine Park Neighborhood 3,437 2,225 - - 1,212 A620-N115 NPP - Northeast Neighborhood 15,000 - - - 15,000 A620-N117 NPP - Greater NE Comm 14,680 - - - 14,680 A620-N118 NPP - Northwood 2,569 - - - 2,569 A620-N119 NPP - 5th Avenue 15,000 2,879 1,818 - 10,303 A620-N120 Hidden Lake 4,757 987 - - 3,770 A620-N121 Turkey Creek Forest 14,998 14,998 - - - 620-N122 NPP - Pineridge 10,000 - - - 10,000 A640-G164 QTI Payments 270,000 - - - 270,000 R730-N120 Hidden Lake 10,243 10,243 - - - 750-G134 Consulting-Legal Services 110,172 70,172 7,103 - 32,897 A770-G296 Hippodrome Rental 3,000,000 2,750,000 - - 250,000 A790-G351 Cedar Grove Foreclosure 1,471 1,471 - - - 790-N109 NPP - North Lincoln Heights 14,686 14,686 - - - 790-N112 NPP - Stephen Foster Neighborhood 8,059 8,059 - - - 790-W110 Seed Fund Program 75,000 - - - 75,000 A800-G415 Town of Tioga Traffic Signals 97,328 97,328 - - - A810-G104 FY 09 DEA OT Reimbursement 236,920 184,797 21,340 - 30,783 R810-G155 ICAC Reimbursements 15,488 14,795 - - 693 R810-G159 OCEDETF OT 20,000 - - - 20,000 R810-G160 DEA OT Reimbursement 21,930 21,930 - - - 810-G161 FBI Cost Reimbursement OT 17,374 - 2,444 - 14,930 R810-G165 SID OT Reimbursement 49,400 48,728 - - 672 R810-G166 MOU-US Marshall Fugitive Task Force 142,463 110,143 5,606 - 26,714 R810-G168 US Secret Service Task Force 30,196 27,978 877 - 1,341 R810-G169 ICAC Task Force Donations 10,000 - 450 - 9,550 R810-G170 Community Donations & Outreach 19,276 17,673 433 - 1,170 A810-G171 GPD - Law Enforcement Donation 5,228 5,228 - - - 810-G179 GPD-Reichert House Teachers 80,000 - 12,528 - 67,472 R810-G180 India Cultural Center - GPD 113 113 - - - 810-G188 Law Enforcement Education 705,728 632,313 31,066 - 42,349 A810-G200 Canine Unit 39,700 28,350 8,700 - 2,650 A810-G220 FBI Cost Reimbursement OT-ICAC 17,374 - - - 17,374 R810-G233 Gainesville Police Explorers 33,172 25,994 1,482 - 5,696 A810-G240 Reichert House Programs 10,357 9,543 - - 814 A810-G253 21st Century Interlocal Program Yr 5 148,148 137,684 - - 10,464 810-G362 FY11 Target Public Safety Grant Program 1,937 1,937 - - - 810-G394 Graffiti Related Crimes Unit 750 300 - - 450 A810-G395 School Resource Officer Acct 2,975 1,714 - - 1,261 A810-G396 GPD-Firehouse Subs Public Safety 9,300 9,300 - - - 810-G397 Target Heroes & Helpers Grant 2,500 - 2,500 - - 820-G105 Hamilton County Flood 10,438 10,438 - - - 820-G180 India Cultural Center - GFR 2,500 2,500 - - - 820-G260 SE Regional Extrication Competition 38,447 27,620 2,689 - 8,138 R820-G261 Operation CARE 29,991 27,409 300 - 2,282 R820-G265 USAR 140,300 140,300 - - - 820-G266 Hazmat Bootcamp 5,601 5,601 - - - 820-G270 Fire Rescue - Explorers 4,960 4,898 - - 62 A820-G275 Fire- Special Programs 46,546 29,935 4,827 - 11,784 R820-G425 Car Seat Checks & Installation 7,765 746 2,275 - 4,744 R850-G103 Cone Park Bleachers 32,907 32,907 - - - 850-G107 William R. Thomas Endowment 109 - - - 109 R850-G108 Loblolly Improvements 30,000 4,745 25,254 - 1 R850-G120 Teen Zone - Westwood 50,000 50,000 - - - 850-G121 Teen Zone - Kanapaha 579,637 506,710 - - 72,927 R850-G122 Teen Zone-Ft. Clark 233,490 233,478 - - 12 R850-G123 Cultural Affairs Projects 31,602 23,228 8,317 - 57 R

CITY OF GAINESVILLE

EXPENDITURES


MISCELLANEOUS SPECIAL REVENUES (123)

2-51

UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTEDNUMBER UNIT NAME APPROPRIATION YEARS YEAR ENCUMBRANCES BALANCE OF ASSIGNED

CITY OF GAINESVILLE

EXPENDITURES


MISCELLANEOUS SPECIAL REVENUES (123)

850-G124 FOG-Edible Gardens 1,065 1,000 - - 65 A850-G125 Asian Festival -TPD 20,524 20,524 - - - 850-G126 Hoggetown Medieval Faire -TPD 115,267 66,499 14,698 - 34,070 850-G127 Tree Mitigation 549,292 18,150 30,314 13,724 487,104 R850-G129 Jest Festival-TPD 20,837 20,835 - - 2 R850-G132 Alliance for Community Trees/TD Bank 10,100 10,100 - - - 850-G133 Bo Diddley Plaza Improvements 25,000 - 24,910 - 90 R850-G137 Downtown Cultural Series-TPD 24,050 22,820 - - 1,230 R850-G195 Beautification Board 12,978 2,662 - - 10,316 A850-G204 Recreation Programs 109,428 90,890 - - 18,538 A850-G243 Tench Building Painting 1,575 - - - 1,575 R850-G253 21st Century Interlocal Program Yr 5 99,017 52,347 - - 46,670 R850-G276 LAA Specialty License Tags 32,475 23,100 2,000 - 7,375 R850-G376 Ring Park Improvements 129,769 3,975 - - 125,794 R850-G406 Children's Theater 20,021 19,436 585 - - 850-M944 Morningside Nature Ctr Roofs 212 212 - - -

TOTAL 10,679,725$ 7,307,350$ 646,263$ 309,481$ 2,416,631$

2-52

CITY OF GAINESVILLETOURIST DESTINATION ENHANCEMENT (124)


FY14 FY15ASSETS


TOTAL ASSETS 32,245$ 32,245$


LIABILITIESAccrued Wages Payable -$ -$ Total Liabilities - -




Fund Description: The Tourist Product Development Funds are used to account for TouristProduct Development tax dollars passed through from the County and awarded as grants toartistic, eco-tourism and new program projects that will promote tourism in the area.

Funding Source: Sources for the fund are received from Alachua County's Tourist ProductDevelopment tax dollars.


2-53




REVENUES Project Revenue (14,343)$ -$ 14,343$ -100.00%

Total Revenues (14,343) - 14,343 -100.00%

EXPENDITURES Project Expenditures 3,675 - (3,675) -100.00%

Total Expenditures 3,675 - (3,675) -100.00%

OTHER FINANCING SOURCES (USES) Transfers In - - - 0.00%Total Other Financing Sources (Uses) - - - 0.00%

Net Change in Fund Balance (18,018) - 18,018 -100.00%




5-54

LIFE TO DATE UNENCUMBERED RESTRICTEDUNIT UNIT NAME APPROPRIATIONS PRIOR YEARS CURRENT YEAR ENCUMBRANCES BALANCE OR ASSIGNEDL100 Administrative 182,417$ 150,815$ -$ -$ 31,602$ RL200 Current Year Tax Dev Prog 1,245,735 1,245,735 - - - RL300 New Programs 86,042 85,399 - - 643 RL500 TPD Contingency 15,000 15,000 - - - RL600 Tourist Prod-Dev-Capital 85,615 85,615 - - - R

TOTAL 1,614,809$ 1,582,564$ -$ -$ 32,245$

EXPENDITURES



2-55

CITY OF GAINESVILLETOURIST PRODUCT DEVELOPMENT -FY 12 (132)


FY14 FY15ASSETS

Equity in Pooled Cash 25,825$ (41,060)$ Billed Receivables 41,060 41,060

TOTAL ASSETS 66,885$ -$


LIABILITIESDue to Other Funds -$ -$ Total Liabilities - -

FUND BALANCERestricted 66,885 -

Total Fund Balance 66,885 -

TOTAL LIABILITIES AND FUND BALANCES 66,885$ -$

Fund Description: The Tourist Product Development Funds are used to account for TouristProduct Developmnet tax dollars passed through from the County and awarded as grants toartistic, eco-tourism and new programs that will promote tourism in the area.

Funding Source: Sources for the fund are received from Alachua County's Tourist TouristProduct Development tax dollar.


2-56

CITY OF GAINESVILLETOURIST PRODUCT DEVELOPMENT-FY12 (132)



REVENUES Project Revenue -$ -$ -$ 0.00%Total Revenues - - - 0.00%

EXPENDITURES Project Expenditures 82,660 - (82,660) -100.00%Total Expenditures 82,660 - (82,660) -100.00%

Net Change in Fund Balance (82,660) - 82,660 -100.00%

Fund Balance, October 1 149,545 - (149,545) -100.00%

Fund Balance, March 31 66,885$ -$ (66,885)$ -100.00%


2-57

CITY OF GAINESVILLETOURIST PRODUCT DEVELOPMENT FY 12 (132)

REVENUE COMPARISON TO EXPENDITURESFOR THE SIX MONTHS MARCH 31, 2015

UNIT (OVER)/UNDERNUMBER UNIT NAME REVENUES EXPENDITURES EXPENDED

L100 Administrative -$ -$ -$ L200 Current Year TD Tax - - - L300 New Programs - - - L600 Tourist Prod-Dev-Capital - - -

TOTAL -$ -$ -$

2-58

EXPENDITURESLIFE TO DATE UNENCUMBERED RESTRICTED

UNIT UNIT NAME APPROPRIATIONS PRIOR YEARS CURRENT YEAR ENCUMBRANCES BALANCE OR ASSIGNED

L100 Administrative 50,230$ 50,230$ -$ -$ -$ RL200 Current Year TD Tax 46,788 46,788 - - - RL208 Kanapaha Botanical Gardens 30,221 30,221 - - - RL217 Accrosstown Reep. Theatre 9,312 9,312 - - - RL220 Cultural Arts Coalition 8,394 8,394 - - - RL221 Danscompany 19,547 19,547 - - - RL230 Hippodrome State Theatre 20,904 20,904 - - - RL231 Dance Alive 30,221 30,221 - - - RL232 Gainesville Chamber Symphony 23,504 23,504 - - - RL253 SFCC Arts Festival 33,578 33,578 - - - RL261 NCFL Blues 10,729 10,729 - - - RL264 Hoggtowne Faire 20,524 20,524 - - - RL266 Artist Alliance of North Florida 23,505 23,505 - - - RL271 Asian Festival 20,524 20,524 - - - RL273 Gainesville Civic Chorus 10,729 10,729 - - - RL274 Gainesville Environmental Film Festival 29,631 29,631 - - - RL275 United Way of North Central Florida 15,777 15,777 - - - RL276 Newberry Mainstreet Organization 26,777 26,777 - - - RL277 Latina Women's League 9,337 9,337 - - - RL278 YOPP! 7,823 7,823 - - - RL279 City of Newberry 18,239 18,239 - - - RL300 New Programs 50,787 50,787 - - - RL600 Tourist Prod Dev-Capital 137 137 - - - RL601 Kanapaha Botanical Gardens 14,968 14,968 - - - RL603 SFCC Zoo 15,000 15,000 - - - RL611 Hippodrome 15,000 15,000 - - - RL623 City of Alachua 15,000 15,000 - - - RL626 Alachua Chamber of Commerce 25,000 25,000 - - - RL627 City of Newberry-Capital 14,895 14,895 - - - R

TOTAL FUND 132 617,081$ 617,081$ -$ -$ -$


STATEMENT OF EXPENDITURES AND ENCUMBRANCES COMPARED WITH APPROPRIATIONSFOR THE SIX MONTHS MARCH 31, 2015

2-59

CITY OF GAINESVILLEFIRE ASSESSMENT FUND (135)

BALANCE SHEETMARCH 31, 2014 AND 2015

FY13 FY14

ASSETS

Equity in Treasury 17,250$ 6,500$ TOTAL ASSETS 17,250$ 6,500$


LIABILITIES


FUND BALANCE

Committed 17,250 6,500 Total Fund Balance 17,250 6,500


NOTE: This fund is combined with the General Fund for CAFR presentations.

Fund Description: The Fire Assessment Fund is used to account for special fire assessment fees,which will be used to offset expenses associated with the fire department operations. Each year, theCity Commission approves the fire assessment rate for the year.

Funding Sources: Funding for this fund is received from fire assessment fees charged to residentsand businesses within the city limits of Gainesville.

Fund Spending: Uses of this fund is committed to assist in the funding of fire departmentoperations.

2-60

CITY OF GAINESVILLEFIRE ASSESSMENT FUND (135)



REVENUESFire Assessment Fees 4,530,534$ 4,549,435$ 18,901$ 0.42%

Total Revenues 4,530,534 4,549,435 18,901 0.42%

EXPENDITURESProfessional & Contractual Services 87,263 97,188 9,925 11.37%Transfer to General Fund 4,426,021 4,445,747 19,726 0.45%

Total Expenditures 4,513,284 4,542,935 29,651 0.66%


Fund Balance, October 1 - - - n/a


NOTE: This fund is combined with the General Fund for CAFR presentations.


2-61

FY14 FY15ASSETS

Equity in Pooled Cash 305,291$ 11,840$ Billed Receivables 14,450 14,449

TOTAL ASSETS 319,741$ 26,289$


LIABILITIESAccounts Payable -$ -$ Accrued Wages Payable - - Total Liabilities - -





Fund Description: The Tourist Product Development Funds are used to account forTourist Product Development tax dollars new program projects that will promote tourismin the area.passed through from the County and awarded as grants to artistic, eco-tourism and

Funding Source: Sources for the fund are received from Alachua County's TouristProduct Development tax dollar.



2-62

Increase (Decrease)FY14 FY15 $ (%)

REVENUES Project Revenue 288,973$ -$ (288,973)$ -100.00%

Total Revenues 288,973 - (288,973) -100.00%

EXPENDITURES Project Expenditures 18,717 - (18,717) -100.00%Total Expenditures 18,717 - (18,717) -100.00%

OTHER FINANCING SOURCES (USES) Transfers In - - - n/a Transfers Out - - - n/aTotal Other Financing Sources (Uses) - - - n/a

Net Change in Fund Balance 270,256 - (270,256) -100.00%




TOURIST PRODUCT DEVELOPMENT-FY13 (136)CITY OF GAINESVILLE

2-63


L100 Administrative -$ -$ -$ L200 Current Year TD Tax - - - L300 New Programs - - -

TOTAL -$ -$ -$

FOR THE SIX MONTHS ENDED MARCH 31, 2015REVENUE COMPARISON TO EXPENDITURES

TOURIST PRODUCT DEVELOPMENT FY 13 (136)CITY OF GAINESVILLE

2-64

EXPENDITURESLIFE TO DATE UNENCUMBERED RESTRICTED OR

UNIT UNIT NAME APPROPRIATIONS PRIOR YEARS CURRENT YEAR ENCUMBRANCES BALANCE ASSIGNEDL100 Administrative 55,960$ 55,960$ -$ -$ -$ RL200 Current Year TD Tax 3,061 3,061 - - - RL208 Kanapaha Botanical Gardens 30,306 30,306 - - - RL220 Cultural Arts Coalition 6,653 6,653 - - - RL221 Danscompany 26,938 26,938 - - - RL222 Gainesville Ballet Theatre 6,841 6,841 - - - RL225 Gainesville Friends of Jazz/ Blues 6,841 6,841 - - - RL230 Hippodrome State Theatre 26,046 26,046 - - - RL231 Dance Alive 26,938 26,938 - - - RL232 Gainesville Chamber Symphony 23,571 23,571 - - - RL253 SFCC Arts Festival 33,673 33,673 - - - RL261 NCFL Blues 5,863 5,863 - - - RL262 Matheson Museum 20,473 20,473 - - - RL264 Hoggtowne Faire 23,442 23,442 - - - RL266 Artist Alliance of North Florida 26,938 26,938 - - - RL269 Performing Arts Center 20,837 20,837 - - - RL273 Gainesville Civic Chorus 6,841 6,841 - - - RL274 Gainesville Environmental Film Festival 23,571 23,571 - - - RL277 Latina Women's League 6,841 6,841 - - - RL278 YOPP! 7,147 7,147 - - - RL279 City of Newberry 19,149 19,149 - - - RL280 Art Association of Alachua County 26,938 26,938 - - - RL281 Jest Fest (City Event) 20,837 20,837 - - - RL282 Evergreen Cemetery Association 7,813 7,813 - - - RL283 SwampCon 2,302 2,302 - - - RL284 UF College of Fine Arts 18,232 18,232 - - - RL300 New Programs 50,364 50,364 - - - RL601 Kanapaha Botanical Gardens 25,000 25,000 - - - RL602 Paynes Prarire 25,000 - - 25,000 - RL603 SFCC Zoo 25,000 25,000 - - - RL611 Hippodrome 25,000 25,000 - - - R

TOTAL FUND 136 634,416$ 609,416$ -$ 25,000$ -$


TOURIST PRODUCT DEVELOPMENT -FY 13 (136)CITY OF GAINESVILLE

2-65



FY14 FY15ASSETS


TOTAL ASSETS 241,935$ 85,087$


LIABILITIESDue to Other Funds 4,617$ -$ Total Liabilities 4,617 -





Funding Source: Sources for the fund are received from Alachua County's Tourist ProductDevelopment tax dollar.


2-66

CITY OF GAINESVILLETOURIST PRODUCT DEVELOPMENT-FY14 (137)



REVENUES Project Revenue 387,684$ -$ (387,684)$ -100.00%

Total Revenues 387,684 - (387,684) -100.00%

EXPENDITURES Project Expenditures 150,366 101,620 (48,746) -32.42%



Fund Balance, October 1 - 186,707 186,707 n/a



2-67

CITY OF GAINESVILLETOURIST PRODUCT DEVELOPMENT FY 14 (137)

REVENUE COMPARISON TO EXPENDITURESFOR THE SIX MONTHS ENDED MARCH 31, 2015


L100 Administrative -$ 1,380$ (1,380)$ L200 Current Year TD Tax - 88,407 (88,407) L300 New Programs - 11,833 (11,833)

TOTAL -$ 101,620$ (101,620)$

2-68


UNIT UNIT NAME APPROPRIATIONS PRIOR YEARS CURRENT YEAR ENCUMBRANCES BALANCE OR ASSIGNEDL100 Administrative 59,922$ 58,483$ 1,380$ -$ 59$ RL200 Current Year TD Tax 42,031 - - 42,031 - RL208 Kanapaha Botanical Gardens 25,356 25,356 - - - RL210 Friends of Nature Parks 5,861 5,861 - - - RL220 Cultural Arts Coalition 15,974 15,974 - - - RL221 Danscompany 20,285 20,285 - - - RL223 COG-Downtown Cultural Series 22,820 - 22,820 - - RL224 Gainesville Community Band 2,738 2,738 - - - RL225 Gainesville Friends of Jazz/Blue 3,124 - 3,124 - - RL226 Gainesville Modern 2,925 2,805 120 - - RL227 Gainesville Youth Chorus 8,500 8,500 - - - RL228 Historic Haile Homestead 2,307 2,307 - - - RL229 Pledge 5 12,903 8,523 4,380 - - RL230 Hippodrome State Theatre 25,356 25,356 - - - RL231 Dance Alive 22,720 22,720 - - - RL232 Gainesville Chamber Symphony 15,214 15,214 - - - RL253 SFCC Arts Festival 22,820 22,820 - - - RL261 NCFL Blues 4,698 4,698 - - - RL262 Matheson Museum 19,414 19,414 - - - RL264 Hoggtowne Faire 22,820 - 22,820 - - RL267 FL Museum of Natural History 22,568 22,568 - - - RL269 Performing Arts Center 22,567 - 22,567 - - RL273 Gainesville Civic Chorus 9,813 9,813 - - - RL274 Gainesville Environmental Film Festival 17,749 17,749 - - - RL275 United Way of North Central Florida 9,341 9,341 - - - RL276 Newberry Mainstreet Organization 15,144 8,263 6,881 - - RL277 Latina Women's League 20,285 20,285 - - - RL278 YOPP! 9,330 8,422 908 - - RL280 Art Association of Alachua County 20,285 16,743 3,542 - - RL284 UF College of Fine Arts 20,060 18,815 1,245 - - RL300 New Programs 51,920 30,977 11,833 - 9,110 RL601 Kanapaha Botanical Gardens 25,000 25,000 - - - RL611 Hippodrome 25,000 19,631 - - 5,369 RL623 City of Alachua 25,000 20,000 - 2,400 2,600 RL628 City of Gainesville-Capital 25,000 - - - 25,000 R

TOTAL FUND 137 676,850$ 488,661$ 101,620$ 44,431$ 42,138$



2-69

FY14 FY15ASSETS

Equity in Pooled Cash -$ 147,151$ Billed Receivables - 290,216

TOTAL ASSETS -$ 437,367$


LIABILITIESVouchers Payable -$ 14,495$ Total Liabilities - 14,495

FUND BALANCERestricted - 422,872

Total Fund Balance - 422,872

TOTAL LIABILITIES AND FUND BALANCES -$ 437,367$


Funding Source: Sources for the fund are received from Alachua County's Tourist ProductDevelopment tax dollar.




2-70


REVENUES Project Revenue -$ 607,781$ 607,781$ n/a

Total Revenues - 607,781 607,781 n/a

EXPENDITURES Project Expenditures - 184,909 184,909 n/a

Total Expenditures - 184,909 184,909 n/a

Net Change in Fund Balance - 422,872 422,872 n/a


Fund Balance, March 31 -$ 422,872$ 422,872$ n/a



2-71


L100 Administrative 60,778$ 17,798$ 42,980$ L200 Current Year TD Tax 437,603 149,330 288,273 L300 New Programs 109,400 17,781 91,619

TOTAL 607,781$ 184,909$ 422,872$

FOR THE SIX MONTHS ENDED MARCH 31, 2015REVENUE COMPARISON TO EXPENDITURES


2-72


UNIT UNIT NAME APPROPRIATIONS PRIOR YEARS CURRENT YEAR ENCUMBRANCES BALANCE OR ASSIGNEDL100 Administrative 60,778$ -$ 17,798$ -$ 42,980$ RL200 Current Year TD Tax 102,740 - - - 102,740 RL205 Five Points of Life 15,600 - - - 15,600 RL208 Kanapaha Botanical Gardens 35,000 - 10,504 24,496 - L221 Danscompany 25,000 - - - 25,000 RL223 COG-Downtown Cultural Series 19,230 - 19,230 - - RL230 Hippodrome State Theatre 25,000 - 20,964 4,036 - L231 Dance Alive 30,000 - 26,159 3,841 - L232 Gainesville Chamber Symphony 25,000 - 20,770 4,230 - L250 Sante-Fe-College - Showcase 23,076 - - 23,076 - L251 UF- Harn Museum of Art 11,538 - - 11,538 - L253 SFCC Arts Festival 26,922 - - 26,922 - L261 NCFL Blues 10,020 - 4,634 5,386 - L262 Matheson Museum 18,250 - 2,840 15,410 - L264 Hoggtowne Faire 30,768 - 30,768 - - RL267 FL Museum of Natural History 13,461 - 13,461 - - RL269 Performing Arts Center 13,461 - - 13,461 - L272 Bike Florida 1,000 - - 1,000 - L284 UF College of Fine Arts 11,538 - - 11,538 - RL300 New Programs 109,401 - 17,781 2,955 88,665 R

TOTAL 607,783$ -$ 184,909$ 147,889$ 274,985$



2-73

CITY OF GAINESVILLEEVERGREEN CEMETERY TRUST FUND (602)


FY14 FY15ASSETS

Equity in Pooled Cash 5,228$ (64,437)$ Investments, at Fair Market Value 1,771,071 1,803,329

TOTAL ASSETS 1,776,299$ 1,738,892$


LIABILITIES





Fund Description: The Evergreen Cemetery Trust Fund is used to account forrevenues which will be used to finance perpetual care expenses incurred by theGeneral Fund for cemetery gravesites. Ordinace #338 was adopted in 1944 to form thistrust fund.

Funding Sources: Funding for this fund is received from lot sales and perpetual careand investment earnings.

Fund Spending: Uses of this fund is restricted to perpetual care of the EvergreenCemetery.

2-74

CITY OF GAINESVILLEEVERGREEN CEMETERY TRUST FUND (602)



REVENUESPerpetual care Certificates 1,635$ 2,016$ 381$ 23.30%Investment Income / (Loss) 165,257 63,639 (101,618) -61.49%

Total Revenues 166,892 65,655 (101,237) -60.66%

EXPENDITURESMaintenance and Improvements - 28,200 28,200 n/a


OTHER FINANCING SOURCES (USES)Transfer to General Fund (65,552) (80,923) (15,371) 23.45%

Total Other Financing Sources (Uses) (65,552) (80,923) (15,371) 23.45%



Fund Balance, March 31 1,776,299$ 1,738,892$ (37,407)$ -2.11%


2-75

FY14 FY15

ASSETS

Equity in Pooled Cash 3,910,243$ 4,680,385$ Account Receivable 7,082 12,893

TOTAL ASSETS 3,917,325$ 4,693,278$


LIABILITIES

Current Liabilities:Deposit-Gainesville Greens 2,362$ 3,562$

Total Liabilities 2,362 3,562



TOTAL LIABILITIES AND FUND BALANCE 3,917,325$ 4,693,278$

Fund Description: The Downtown Redevelopment Tax Increment Fund is used to account for certainproperty tax increments and investment earnings. These funds are used for specific redevelopmentprojects with in the taxing district. The City Commission adopted Resolution R-81-32 in September 1981to establish the trust fund and expanded it in February 2001 with Resolution 001008.

Funding Sources: Funding for this fund is received from property tax increment dollars from theDowntown district and investment earnings on these funds.Fund Spending: Uses of this fund are restricted to projects in the Downtown district based on CRAmanagement's and CRA advisory board's recommendations.

CITY OF GAINESVILLEDOWNTOWN REDEVELOPMENT TAX INCREMENT TRUST FUND (610)


2-76


REVENUESProperty Taxes - County 1,227,112$ 1,281,537$ 54,425$ 4.44%Interest Income 8,601 38,357 29,756 345.96%Rental Income 2,357 3,563 1,206 51.17%

Total Revenues 1,238,070 1,323,457 85,387 6.90%

EXPENDITURESDowntown CRA Project Expenses 34,418 136,868 102,450 297.66%


OTHER FINANCING SOURCES (USES)Transfer-General Fund (City Property Taxes) 638,449 699,701 61,252 9.59%Transfer to CRA Operating (304,657) (401,483) (96,826) 31.78%

Total Other Financing Sources (Uses) 333,792 298,218 (35,574) -10.66%

Net Change in Fund Balance 1,537,444 1,484,807 (52,637) -3.42%



CITY OF GAINESVILLEDOWNTOWN REDEVELOPMENT TAX INCREMENT TRUST (610)


2-77

UNIT UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTEDNUMBER NAME APPROPRIATIONS YEARS YEAR ENCUMBRANCE BALANCE OR ASSIGNED

W200 University Avenue Interim Impr. 79,305$ 79,305$ -$ -$ -$ RW201 Plaza 959,560 38,230 3,969 917,361 - RW202 Streetscapes 149,120 149,120 - - - RW203 Transfer to Operating 3,056,982 2,625,088 215,947 - 215,947 RW204 Parking Management Agreement 48,019 48,019 - - - W207 Downtown Maintenance 759,055 631,929 9,529 13,188 104,409 RW209 Arlington Square Note 73,914 73,914 - - - W210 Commerce Building Note 686,799 613,624 73,175 - - W211 Coordinated Signage 41,745 41,745 - - - W212 Downtown Parking Garage Note 1,008,960 896,599 112,361 - - W213 Marketing 766,640 766,640 - - - W214 Main Street Project 100 100 - - - W215 Union Street Project 1,917,342 1,759,084 - - 158,258 W216 Downtown Sidewalks 20,000 20,000 - - - W217 Public Information Campaign 14,616 14,616 - - - W218 Capital Projects 4,148 4,148 - - - W219 Residential Projects 152,933 18,935 - 133,998 - RW220 Downtown Marketing 117,770 29,457 4,996 16,990 66,327 RW221 Downtown Façade Grant 96,321 85,312 10,000 - 1,009 RW222 Downtown Policing 157,190 157,190 - - - W223 Downtown Lunchtime Events 19,122 19,122 - - - W224 Downtown Improvements 35,950 35,950 - - - W226 Landscape Bubbles 24,866 24,866 - - - W227 SE 7th Street 98,000 98,000 - - - W229 Professional Activity 106,745 94,751 1,925 9,975 94 RW231 Porters Neighborhood Improvements 592,015 37,765 5,500 215,666 333,084 RW232 DT Design & Tech. Standards 2,000 2,000 - - - W233 6th St. Rails to Trails-DT 6,441 6,441 - - - RW235 Bethel Station 380 380 - - - RW236 Depot Building Rehab 922,080 299,534 3,856 - 618,690 RW237 Lynch Park 191,497 191,497 - - - W238 The Palms 326,589 251,338 - - 75,251 RW239 Jefferson on 2nd 861,610 686,343 - - 175,267 W243 Porters SW 3rd St Improvements 793,491 793,491 - - - W244 Depot Ave. Lighting & Pavement (Seg 3) 72,868 72,868 - - - W246 CRA Office Building-Downtown Portion 180,652 180,652 - - - RW247 Demolitions-Downtown 5,714 5,714 - - - W251 SE 1st Street Landscaping 43,740 43,740 - - - W256 ED Finance Programs 634,819 117,467 18,661 423,314 75,377 RW260 Community Partnerships-DRAB 160,000 1,364 2,500 150,000 6,136 RW270 Downtown Property Management 19,775 - 275 - 19,500 RW736 Depot Area Master Plan 1,310,836 354,609 75,657 281,782 598,788 R

TOTAL EXPENDITURES 16,519,709$ 11,370,947$ 538,351$ 2,162,274$ 2,448,137$

BALANCE UNCOMMITTED/AVAILABLE FOR APPROPRIATIONS 79,305 ENCUMBERED 2,162,274

DESIGNATED FOR FUTURE USE 4,689,716$

EXPENDITURES

CITY OF GAINESVILLEDOWNTOWN REDEVELOPMENT TAX INCREMENT TRUST (610)


2-78

FY14 FY15

ASSETS

Equity in Pooled Cash 1,048,403$ 1,153,317$ Accounts Receivable 1,398 4,321 Notes Receivable 1,390 1,390

TOTAL ASSETS 1,051,191$ 1,159,028$


LIABILITIES

Deferred Revenues 14,389$ 14,390$





Funding Sources: Funding for this fund is received from property tax increment dollars from the 5thAvenue district and investment earnings on these funds.

Fund Spending: Uses of this fund are restricted to projects in the 5th Avenue district based on CRAmanagement's and CRA advisory board's recommendations.

CITY OF GAINESVILLE5th AVENUE TAX INCREMENT TRUST FUND (613)


Fund Description: The 5th Avenue Redevelopment Tax Increment Fund is used to account for certainproperty tax increments and investment earnings. These funds are used for specific redevelopmentprojects with in the taxing district. The City Commission adopted Resolution R-80-53 in May 1980 toestablish the trust fund and expanded it in June 1988 2001 with Resolution R-88-19.

2-79


REVENUESProperty Taxes - County 335,504 303,777 (31,727) -9.46%Interest Income 2,607 9,635 7,028 269.58%CRA Office Rental Income 4,677 8,558 3,881 82.98%Contributions 400 - (400) -100.00%

Total Revenues 343,188 321,970 (21,218) -6.18%

EXPENDITURESFAPS CRA Project Expenses 29,626 19,294 (10,332) -34.87%


OTHER FINANCING SOURCES (USES)Transfer - General Fund (City Property Taxes) 174,558 188,634 14,076 8.06%Transfer to CRA Operating (162,270) (162,398) (128) 0.08%

Total Other Financing Sources (Uses) 12,288 26,236 13,948 113.51%






2-80


W500 Revolving Loan Program 14,943$ 14,943$ -$ -$ -$ W501 FAPS Neighborhood Spruce-up 29,114 - 3,524 3,151 22,439 RW502 Seward Johnson Sculptures 15,473 15,473 - - - W503 Residential Acquisition 341,037 71,532 - - 269,505 RW504 FAPS Sidewalks 201,922 22,093 413 412 179,004 RW506 Transfer to CRA Fund 1,569,928 1,381,981 84,218 - 103,729 RW507 NW 5th Avenue Coordinated Signage 2,224 2,224 - - - W508 Signage/Streetscape 578,767 578,767 - - - RW509 Model Block Program 936,844 936,844 - - - W510 FFGFC 2002 Debt Service Fund 572,339 520,175 52,164 - - W513 FAPS Maintenance 144,222 125,549 7,780 10,892 1 RW514 429 NW 3rd St - - - - - RW516 FAPS Marketing 15,399 9,858 497 361 4,683 RW519 NW 5th Avenue Projects 60,905 60,905 - - - RW520 A.Quinn Jones Project 189,397 104,515 5,508 1,764 77,610 RW521 FAPS Project - Prof. Activity 45,350 23,300 49 - 22,001 RW522 Public Art 9,930 9,930 - - - RW523 5th Avenue Arts Festival 9,500 7,000 - - 2,500 W526 6th St Rails to Trails - - - - - RW529 Union Academy 95,977 95,977 - - - RW530 Model Block Program-C 186,657 186,657 - - - W531 Model Block Program-E 154,936 154,936 - - - W532 Model Block Program-F 162,360 162,360 - - - W533 Model Block Program-G 61,707 61,707 - - - RW534 Model Block Program-H 52,505 52,505 - - - RW535 Model Block Program-I 63,953 63,953 - - - RW536 University House on NW 13th St 874,947 726,074 - - 148,873 W537 FAPS Primary Corridors-NW 5th Ave 432,438 432,438 - - - W538 University House 120,000 120,000 - - - W539 Façade/Paint Program 59,744 23,567 173 - 36,004 RW540 Model Block Program-J 16,936 16,936 - - - W541 Historic Heritage Trail 9,864 9,080 784 - - RW542 Demolitions-FAPS 6,328 6,328 - - - RW543 5th Ave. Commercial Bldg Note 140,063 114,047 26,016 - - W544 FAPS Maintenance-Lawn 8,815 8,815 - - - W545 FAPS ED Finance Programs 118,503 93,058 - - 25,445 RW546 CRA Office Comm Space Maint 14,936 - - - 14,936 RW547 Seminary Lane 220,153 - 566 - 219,587 RW548 Community Partnerships-FAPS 8,000 2,256 - - 5,744 RW570 5th Ave/Pleasant St Prop Mgmt 1,092 - - - 1,092 R

TOTAL EXPENDITURES 7,547,208$ 6,215,783$ 181,692$ 16,580$ 1,133,153$

BALANCE UNCOMMITTED/AVAILABLE FOR APPROPRIATIONS (5,095) ENCUMBERED 16,580


EXPENDITURES



2-81

CITY OF GAINESVILLESCHOOL CROSSING GUARD TRUST FUND (617)


FY14 FY15

ASSETS



LIABILITIES





Fund Description: The School Crossing Guard Trust Fund is used to account for thesurcharge on parking fines to fund the School Crossing Guard Program. The CityCommission approved Ordinance 0-95-29 in accordance with Florida State Statute 316.60which gives municipalities authority to impose a surcharge for this purpose.

Funding Sources: Funding for this fund is received from surcharge on parking fines.

Fund Spending: Uses of this fund are restricted to the School Crossing Guard Program.

2-82

CITY OF GAINESVILLESCHOOL CROSSING GUARD TRUST FUND (617)



REVENUES Parking Fines 22,457$ 28,791$ 6,334$ 28.21% Investment Income / (Loss) 218 511 293 134.40%

Total Revenues 22,675 29,302 6,627 29.23%

OTHER FINANCING SOURCES (USES) Transfer to General Fund (21,736) (21,736) - 0.00%

Total Financing Sources (Uses) (21,736) (21,736) -

Net Change in Fund Balance 939 7,566 6,627 705.75%




2-83

FY14 FY15

ASSETSEquity in Pooled Cash 7,848,616$ 9,747,667$

TOTAL ASSETS 7,848,616$ 9,747,667$

LIABILITIESAccounts Payable 6,623$ (7,410)$ Contract Retainage 114,125 - Deposits 1,000 1,000

Total Liabilities 121,748 (6,410)




Funding Sources: Funding for this fund is received from property tax increment dollars from the CollegePark district and investment earnings on these funds.

Fund Spending: Uses of this fund are restricted to projects in the College Park district based on CRAmanagement's and CRA advisory board's recommendations.

CITY OF GAINESVILLECOLLEGE PARK REDEVELOPMENT TAX INCREMENT TRUST FUND (618)


Fund Description: The College Park Redevelopment Tax Increment Fund is used to account for certainproperty tax increments and investment earnings. These funds are used for specific redevelopmentprojects with in the taxing district. The City Commission adopted Resolution R-94-63 in September 1994to establish the trust fund and expanded it in June 2005 with Resolution 050067.

2-84


REVENUESProperty Taxes - County 1,985,275$ 2,120,496$ 135,221$ 6.81%Interest Income 26,794 80,396 53,602 200.05%Miscellaneous Revenue 36,781 - (36,781) -100.00%

Total Revenues 2,048,850 2,200,892 152,042 7.42%

EXPENDITURESCollege Park/Univ Hghts CRA Project Expenses 2,581,727 122,593 (2,459,134) -95.25%

Total Expenditures 2,581,727 122,593 (2,459,134) -95.25%

OTHER FINANCING SOURCES (USES)Transfer - General Fund (City Property Taxes) 1,032,912 1,114,516 81,604 7.90%Transfer to CRA Operating (352,670) (367,084) (14,414) -4.09%


Net Change in Fund Balance 147,365 2,825,731 2,678,366 1817.50%

Fund Balance, October 1 7,579,503 6,928,346 (651,157) -8.59%

Fund Balance, March 31 7,726,868$ 9,754,077$ 2,027,209$ 26.24%

CITY OF GAINESVILLECOLLEGE PARK REDEVELOPMENT TAX INCREMENT TRUST (618)


2-85

UNIT UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBEREDNUMBER NAME APPROPRIATIONS YEARS YEAR ENCUMBRANCE BALANCE

W702 Oaks on the Avenue 17,996$ 15,590$ 549$ 1,469$ 388$ W703 University Ave/13th Street 1,729,631 47,675 - 63,971 1,617,985 W704 CPUH Sidewalks 282,077 282,077 - - - W708 Transfer to CRA Fund 5,700,853 5,148,120 276,367 - 276,366 W710 CPUH Coordinated Signage 12,210 12,210 - - - W711 Streetscape/Park Matching 339,259 339,259 - - - W714 Stormwater Management 163,030 163,030 - - - W715 NW 1st Avenue 2,283,177 153,940 29,120 89,423 2,010,694 W717 West University Avenue Loft 811,785 499,872 32,344 - 279,569 W719 CPUH Maintenance 638,202 515,677 23,616 57,810 41,099 W721 Façade Grant Program 455,000 379,400 35,000 - 40,600 W723 CPUH Marketing 244,005 46,494 4,833 1,967 190,711 W724 University Ave. Interim Improvements 237,443 237,443 - - - W727 SW 5th Avenue Improvements 303,632 303,632 - - - W734 SW 7th Ave. Improvements 648,823 648,823 - - - W735 Depot Rail Trail 2,208,497 2,208,072 425 - - W736 Depot Park Area Master Plan 8,667 8,667 - - - W737 CPUH Project 257,423 149,635 - - 107,788 W738 FFGFC of 2005 Loan - CPUH 465,559 407,186 58,373 - - W739 Campus View I 368,180 368,180 - - - W740 Stratford Court 83,435 83,435 - - - W741 Parking Management 24,139 24,139 - - - W743 Options/Acquisitions (Residential/Commercial) 1,018,212 819,516 2,266 - 196,430 W746 6th Street Rail to Trail 10,286 10,286 - - - W749 Primary Corridors-SW 13th St 1,473,130 1,469,375 3,755 - - W750 CPUH Primary Corridors-NW 13th Street 55,024 55,024 - - - W751 Primary Corridors-SW 6th St 23,713 23,713 - - - W752 Primary Corridors-S Main St 1,609,000 96,126 (6,204) 76,455 1,442,623 W754 SW 8th Ave Improvements 1,393,312 1,393,312 - - - W756 Banner Activities 7,447 7,447 - - - W758 Linear Stormwater Study 1,324 1,324 - - - W760 CRA Office Building 382,364 382,364 - - - W761 Camden Court 62,309 62,309 - - - W763 Innovation Square 3,454,730 2,917,149 1,783 - 535,798 W766 SW 12th Street Lighting 306,282 306,282 - - - W767 CPUH-ED Finance Programs 517,504 381,509 27,450 - 108,545 W768 Community Partnerships-CPUH 75,000 1,585 - - 73,415 W769 University Corners 1,752,024 - - - 1,752,024 W770 CPUH Property Management 4,761 - - - 4,761


BALANCE UNCOMMITTED/AVAILABLE FOR APPROPRIATIONS 784,186ENCUMBERED 291,095


CITY OF GAINESVILLECOLLEGE PARK REDEVELOPMENT TAX INCREMENT TRUST (618)

STATEMENT OF EXPENDITURES AND ENCUMBRANCES COMPARED WITH APPROPRIATIONSFOR THE SIX MONTH ENDED MARCH 31, 2015

EXPENDITURES

2-86

CITY OF GAINESVILLEART IN PUBLIC PLACES TRUST FUND (619)


FY14 FY15

ASSETS

Equity in Pooled Cash 54,703$ 272$

TOTAL ASSETS 54,703$ 272$


LIABILITIES


FUND BALANCECommitted 54,703 272 (Unassigned) - -

Total Fund Balance 54,703 272

TOTAL LIABILITIES AND FUND BALANCES 54,703$ 272$

Fund Description: The Arts in Public Places Trust Fund is used to account for theuse of funds to purchase art for new or majorly renovated City buildings and toaccumulate funds to provide art that is accessible to the public. The City Commissionadopted Ordinance #3509 in January 1989 to create this trust fund.

Funding Sources: Funding for this fund comes from a predetermined percentage ofthe City construction projects. A percentage of the total construction cost of a projectis the amount set aside to provide art for the building.

Fund Spending: Uses of this fund are committed to the building being constructed or any art displays the City Commission approves for public display.

2-87

CITY OF GAINESVILLEART IN PUBLIC PLACES TRUST FUND (619)



REVENUESInvestment Income / (Loss) 395 237 (158) 40.00%

Total Revenues 395 237 (158) 40.00%

EXPENDITURESArt in Public Places Admin 29 117 88 303.45%Art in Public Places Projects 12,176 19,943 7,767 63.79%GPD Building 14,298 16,167 1,869 13.07%RTS Bus Fleet & Operations Facility 38,400 28,800 (9,600) -25.00%

Total Expenditures 64,903 65,027 124 0.19%

OTHER FINANCING SOURCES (USES)Transfer from Other Funds - - - n/aTransfers to General Fund - - - n/a

Total Other Financing Sources (Uses) - - - n/a

Net Change in Fund Balance (64,508) (64,790) (282) 0.44%

Fund Balance, October 1 119,211$ 65,062$ (54,149)$ 45.42%

Fund Balance, March 31 54,703$ 272$ (54,431)$ -99.50%


2-88

FY14 FY15

ASSETS

Equity in Pooled Cash 2,009,846$ 2,333,141$ Accounts Receivable 1,075 1,325

TOTAL ASSETS 2,010,921$ 2,334,466$

LIABILITIES

Accounts Payable 1,000$ 1,000$





Fund Description: The Eastside Redevelopment Tax Increment Fund is used to account for certainproperty tax increments and investment earnings. These funds are used for specific redevelopmentprojects with in the taxing district. The City Commission adopted Resolution 000728 in November 2000 toestablish the trust fund and expanded it in July 2010 with Resolution 090966.

Funding Sources: Funding for this fund is received from property tax increment dollars from theEastside district and investment earnings on these funds.

Fund Spending: Uses of this fund are restricted to projects in the Eastside district based on CRAmanagement's and CRA advisory board's recommendations.

CITY OF GAINESVILLEEASTSIDE TAX INCREMENT TRUST FUND (621)


2-89


REVENUESProperty Taxes - County 357,179$ 347,749$ (9,430)$ -2.64%Rental Income 6,622 11,749 5,127 77.42%Other Contributions 550 - (550) -100.00%Interest Income 5,890 20,106 14,216 241.36%

Total Revenues 370,241 379,604 9,363 2.53%

EXPENDITURESEastside CRA Project Expenses 58,499 43,126 (15,373) -26.28%


OTHER FINANCING SOURCES (USES)Transfer - General Fund (City Property Taxes) 185,835 180,552 (5,283) -2.84%Transfer to CRA Operating (115,342) (104,282) 11,060 -9.59%





CITY OF GAINESVILLEEASTSIDE TAX INCREMENT TRUST (621)


2-90


W736 Depot Park Area Master Plan 4,661$ 4,661$ -$ -$ -$ W900 Transfer to CRA Operating Fund 1,386,305 1,221,521 82,392 - 82,392 RW901 Façade Grant Program 183,271 67,559 10,316 - 105,396 RW902 Coordinated Public Signage 1,986 1,986 - - - W906 Eastside Marketing 41,637 13,289 4,876 4,250 19,222 RW907 Eastside Maintenance 99,598 84,436 6,790 7,899 473 RW909 Eastside CRA Note Principal & Interest 221,842 199,952 21,890 - - RW914 East Univ. Ave. Medians 78,915 78,915 - - - RW916 Eastside Project - Prof. Activity 79,072 17,322 7,150 152 54,448 RW917 Cotton Club 335,232 247,092 - - 88,140 RW918 Gateway Project 370,585 370,585 - - - W919 Residential/Commercial Option & Acq. 293,409 36,980 - - 256,429 RW920 1717 SE 8th Ave 736,162 98,869 414 - 636,879 RW923 Hawthorne Road Redevelopment 430,655 430,655 - - - RW924 Eastside Primary Corridors-Hawthorne Rd 31,300 30,600 700 - - RW927 CRA Office Building 76,735 76,735 - - - RW928 SE 2nd Ave Parking (1700 Block) 23,640 23,640 - - - W929 Demolitions-Eastside 7,827 7,827 - - - W930 Sponsorship of Triathlon 43,426 26,635 1,717 - 15,074 RW931 GTEC 729,316 25,749 187 - 703,380 RW933 Duval Improvements 500 500 - - - RW934 ED Finance Programs 221,501 50,566 450 - 170,485 RW935 Perryman's 145,000 - - - 145,000 RW936 Community Partnerships-Eastside 34,335 578 10,526 - 23,231 RW937 ERAB Residential Paint Program 5,000 - - - 5,000 RW938 ERAB/NRI Partnership for Paint 5,000 - - - 5,000 RW970 Eastside Property Management 6,905 - - - 6,905 R


BALANCE UNCOMMITTED/AVAILABLE FOR APPROPRIATIONS 3,711 ENCUMBERED 12,301


EXPENDITURES

CITY OF GAINESVILLEEASTSIDE TAX INCREMENT TRUST (621)


SECTION III - DEBT SERVICE FUNDS

3-1

CITY OF GAINESVILLEPENSION OBLIGATION BOND SERIES 2003A (226)


FY14 FY15

ASSETS


TOTAL ASSETS 1,233,055$ 885,611$


LIABILITIES


Total Liabilities - -

FUND BALANCE Assigned 1,233,055 885,611 Total Fund Balance 1,233,055 885,611


Fund Description: This fund is used to account for revenues and expenditures to retire $40,042,953in bonds issued to fund the unfunded pension obligations of the City to the General Employee'sPension Plan. Issued March 14, 2003 final maturity October 2032, principal payable annually October1 and interest payable semi-annually October and April.

Funding Source: The debt service payment is funded from the General Fund and from all otherfunds that incur payroll expense, including Gainesville Regional Utilities.

Funding Spending: Monies assigned for principal, interest and miscellaneous fees.

3-2

CITY OF GAINESVILLEPENSION OBLIGATION BOND SERIES 2003A (226)



REVENUES Interest on Investments 2,224$ 6,514$ 4,290$ 192.90% Transfer from General Pension 4,915 2,455 (2,460) -50.05% Transfer from Police Pension 1,328 678 (650) -48.95% Transfer from Fire Pension 1,328 687 (641) -48.27% Transfer from Rehab 222 119 (103) -46.40% Transfer from Disability Pension 844 479 (365) -43.25% Transfer from GRU 779,594 860,303 80,709 10.35%Total Revenues 790,455 871,235 80,780 10.22%

EXPENDITURES Interest Expense 545,388 545,388 - 0.00%Total Expenditures 545,388 545,388 - 0.00%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 452,885 231,905 (220,980) -48.79% Transfer from EHAB 2,352 1,081 (1,271) -54.04% Transfer from Solid Waste 16,385 8,484 (7,901) -48.22% Transfer from CDBG 15,819 7,393 (8,426) -53.27% Transfer from RTS 242,068 110,041 (132,027) -54.54% Transfer from Ironwood 6,020 2,489 (3,531) -58.65% Transfer from General Insurance 25,263 14,389 (10,874) -43.04% Transfer from Cultural Affair 2,090 1,521 (569) -27.22% Transfer from Fleet 32,776 16,744 (16,032) -48.91% Transfer from SMUF 56,338 32,887 (23,451) -41.63% Transfer from CRA 18,735 9,578 (9,157) -48.88% Transfer from HOME 1,304 1,160 (144) -11.04% Transfer from Bldg Codes Enforcement 35,916 18,597 (17,319) -48.22% Transfer from New SMU Capital - 755 755 n/a

Total Other Financing Sources (Uses) 907,951 457,024 (450,927) -49.66%

Net Change in Fund Balance 1,153,018 782,871 (370,147) -32.10%




3-3

CITY OF GAINESVILLEPENSION OBLIGATION BOND SERIES 2003B (227)


FY14 FY15

ASSETS


TOTAL ASSETS 833,114$ 962,170$


LIABILITIES



FUND BALANCE Assigned 833,114 962,170 Total Fund Balance 833,114 962,170


Fund Description: This fund is used to account for revenues and expenditures to retire $49,851,806in bonds issued to fund the unfunded pension obligations of the City to the Consolidated PoliceOfficer's and Firefighters'. Issued March 14, 2003 final maturity October 2033, principal payableannually October 1 and interest payable semi-annually October and April.

Funding Source: The debt service payment is funded from the General Fund.

Funding Spending: Monies assigned for principal, interest and miscellaneous fees.

3-4

CITY OF GAINESVILLEPENSION OBLIGATION BOND SERIES 2003B (227)



REVENUES Interest on Investments 1,267$ 8,635$ 7,368$ 581.53%Total Revenues 1,267 8,635 7,368 581.53%

EXPENDITURES Interest Expense 1,166,960 1,166,960 - 0.00%Total Expenditures 1,166,960 1,166,960 - 0.00%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 1,904,461 2,004,460 99,999 5.25%Total Other Financing Sources (Uses) 1,904,461 2,004,460 99,999 5.25%





3-5

CITY OF GAINESVILLEGERRB 2004 (228)


FY14 FY15

ASSETS


TOTAL ASSETS 1,050,490$ 1,086,842$


LIABILITIES



FUND BALANCE Assigned 1,050,490 1,086,842 Total Fund Balance 1,050,490 1,086,842


Funding Description: This is used to account for revenues and expenditures associated withrefunding of the Guaranteed Issued in the amount of $9,805,000 on May 4. 2004, final maturityAugust 1, 2017, principal is Entitlement Refunding and Revenue bond of 1994 through 2017. payableannually on August 1 and interest is payable semi-annually in August and February.

Funding Source: The debt service payment is funded through the Guaranteed Entitlement portion ofthe City's State Revenue Sharing accounts 2402-Cigarette Tax and 2403-Motor Fuel Tax.

Fund Spending: Monies assigned for principal, interest and miscellaneous fees.

3-6

CITY OF GAINESVILLEGERRB 2004 (228)



REVENUES State Revenue Sharing - Sales Tax 665,128$ 666,120$ 992$ 0.15% State Revenue Sharing - Motor Fuel Tax 375,435 374,693 (742) -0.20% Interest on Investments 385 5,889 5,504 1429.61%Total Revenues 1,040,948 1,046,702 5,754 0.55%

EXPENDITURES Interest Payments 96,656 75,406 (21,250) -21.99%Total Expenditures 96,656 75,406 (21,250) -21.99%

Net Change in Fund Balance 944,292 971,296 27,004 -2.86%




3-7

CITY OF GAINESVILLEDEPOT AVENUE STORMWATER PARK DEBT SERVICE FUND (229)


FY14 FY15

ASSETS

Equity in Pooled Cash 241,919$ 111,555$ Receivables - -

TOTAL ASSETS 241,919$ 111,555$


LIABILITIES

Deferred Revenue 147,515$ -$

Total Liabilities 147,515 -



NOTE: Starting in FY09, this fund is reported as part of the Stormwater Fund (413) in the CAFR.

Funding Description: This fund is used to account for revenues and expenditures related to theDepot Avenue Stormwater capital projects. On December 9,2004 Florida Department ofEnvironmental Protection issued the City a loan not to exceed $16,360,500 for remediation of theDepot Park area for stormwater improvements. The loan was amended on September 9, 2008 toreduce the available principal from $16,000,000 to $4,312,000 as the Utility withdrew from theprogram before withdrawing any funds. Repayment began in September 2007 and will continuesemi-annually until balance is repaid.

Funding Source: The debt service payment is funded from Storm water System rates and fees.


3-8

CITY OF GAINESVILLEDEPOT AVENUE STORMWATER PARK DEBT SERVICE FUND (229)



REVENUES Interest on Investments 939$ (726)$ (1,665)$ -177.32%Total Revenues 939 (726) (1,665) -177.32%

EXPENDITURES Principal 130,674 133,261 2,587 1.98% Interest Expense 4,584 1,997 (2,587) -56.44% Total Expenditures 135,258 135,258 - 0.00%

OTHER FINANCING SOURCES (USES) Transfer from Stormwater Mgmt Utility Fund 135,258 - (135,258) -100.00% Transfer from New SMU Capital - 135,258 135,258 n/aTotal Other Financing Sources (Uses) 135,258 135,258 - 0.00%

Net Change in Fund Balance 939 (726) (1,665) 177.32%





3-9

CITY OF GAINESVILLEFFGFC 2005 (230)


FY14 FY15

ASSETS


TOTAL ASSETS 214,234$ 218,952$


LIABILITIES






Funding Source: The debt service payment is funded from General Fund, Eastside Tax Incrementand Stormwater Management Fund.

Funding Description: This fund is used to account for revenues and expenditures related to the$5,640,000 borrowing from the FFGFC. The proceeds from this loan will be used to fund variouscapital improvements projects. Issued on March 10, 2005 final maturity July 1, 2025, principalpayable annually on July 1 and interest payable semi-annually January and July 1.

3-10

CITY OF GAINESVILLEFFGFC 2005 (230)



REVENUES Interest On Investments 177$ 1,080$ 903$ 510.17%Total Revenues 177 1,080 903 510.17%

EXPENDITURES Fiscal Charges 4,545 5,382 837 18.42% Interest Payments 75,967 70,767 (5,200) -6.85% Total Expenditures 80,512 76,149 (4,363) -5.42%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 274,623 274,356 (267) -0.10% Transfer from Stormwater Mgmt Utility Fund 10,000 - (10,000) -100.00%Total Other Financing Sources (Uses) 284,623 274,356 (10,267) -3.61%





3-11

CITY OF GAINESVILLEOPEB 2005 (231)


FY14 FY15

ASSETS

Equity in Pooled Cash 3,927,912$ 423,270$ TOTAL ASSETS 3,927,912$ 423,270$


LIABILITIES

Accounts Payable -$ 419,970$

Total Liabilities - 419,970

FUND BALANCE Assigned 3,927,912 3,300 Total Fund Balance 3,927,912 3,300


Funding Description: This fund is used to account for revenues and expenditures to retire$35,210,000 in bonds issued to fund the unfunded actuarial accrued liability for the Retired EmployeesHealth and Accident Benefits Fund. Issued on July 28, 2005, final maturity October 2014, principalpayable annually on October 1 and interest payable semi-annually October and April 1.

Funding Source: The debt service payment is funded from General Fund and all other funds that incurpayroll expense, including Gainesville Regional Utilities. This debt was paid in full on October 1, 2014.


3-12

CITY OF GAINESVILLEOPEB 2005 (231)



REVENUES Interest on Investments 3,152$ 3,300$ 148$ 4.70% Transfer from General Pension 5,654 - (5,654) -100.00% Transfer from Police Pension 1,528 - (1,528) -100.00% Transfer from Fire Pension 1,528 - (1,528) -100.00% Transfer from REHAB 255 - (255) -100.00% Transfer from Disability Pension 970 - (970) -100.00% Transfer from GRU 1,794,010 - (1,794,010) -100.00%Total Revenues 1,807,097 3,300 (1,803,797) -99.82%

EXPENDITURES Fiscal Charges - - - n/a Principal Payments - - - n/a Interest Payments 174,977 - (174,977) -100.00% Total Expenditures 174,977 - (174,977) -100.00%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 1,562,426 - (1,562,426) -100.00% Transfer from EHAB Fund 2,706 - (2,706) -100.00% Transfer from Solid Waste Fund 18,853 - (18,853) -100.00% Transfer from CDBG 18,202 - (18,202) -100.00% Transfer from RTS 278,528 - (278,528) -100.00% Transfer from Ironwood 6,926 - (6,926) -100.00% Transfer from General Insurance Fund 29,068 - (29,068) -100.00% Transfer from Cultural Affairs 2,404 - (2,404) -100.00% Transfer from Fleet 37,712 - (37,712) -100.00% Transfer from SMUF 64,823 - (64,823) -100.00% Transfer from CRA 21,558 - (21,558) -100.00% Transfer from HOME 1,500 - (1,500) -100.00% Transfer from Bldg Codes Enforcement 41,327 - (41,327) -100.00%Total Other Financing Sources (Uses) 2,086,033 - (2,086,033) -100.00%

Net Change in Fund Balance 3,718,153 3,300 (3,714,853) -99.91%

Fund Balance, October 1 209,759 - (209,759) -100.00%

Fund Balance, March 31 3,927,912$ 3,300$ (3,924,612)$ -99.92%


3-13

CITY OF GAINESVILLECAPITAL IMPROVEMENT REVENUE BOND-2005 (232)


FY14 FY15

ASSETS



LIABILITIES





Fund Description: This fund is used to account for revenues and expenditures to accumulate the debtservice requirements of the CIRB 2005. Issued on November 30, 2005 $22,695,000, final maturity October 2025, principal payable annually on October 1 and interest payable semi-annually on October and April 1.

Funding Source: The debt service payment is funded from General Fund.


3-14

CITY OF GAINESVILLECAPITAL IMPROVEMENT REVENUE BOND-2005 (232)



REVENUES Interest on Investments 685$ -$ (685)$ -100.00%Total Revenues 685 - (685) -100.00%

EXPENDITURES Fiscal Charges - 1,900 1,900 n/a Interest Payments - 22,950 22,950 n/a Total Expenditures - 24,850 24,850 n/a

OTHER FINANCING SOURCES (USES) Transfer from General Fund 43,650 562,950 519,300 1189.69% T/T Revenue Refunding Note 2014 (73,363) - 73,363 -100.00%Total Other Financing Sources (Uses) (29,713) 562,950 592,663 -1994.63%





3-15

CITY OF GAINESVILLEGPD-ENERGY CONSERVATION MASTER LEASE FUND (233)


FY14 FY15

ASSETS


TOTAL ASSETS 54,141$ 70,216$


LIABILITIES

Vouchers Payable -$ -$




Fund Description: This fund is account for revenues and expenditures associated with the lease/purchaseagreement with Siemens Financial Services, Inc. for energy conservation measures at the Gainesville PoliceDepartment Headquarters building. The lease of $942,136 is repayable monthly for 144 months beginningOctober 10, 2006.



3-16

CITY OF GAINESVILLEGPD-ENERGY CONSERVATION MASTER LEASE FUND (233)



REVENUES Interest on Investments 186$ 655$ 469$ 252.15%Total Revenues 186 655 469 252.15%

EXPENDITURES Principal Payments 41,504 43,274 1,770 4.26% Interest Payments 9,192 7,422 (1,770) -19.26% Total Expenditures 50,696 50,696 - 0.00%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 57,697 57,696 (1) 0.00%Total Other Financing Sources (Uses) 57,697 57,696 (1) 0.00%

Net Change in Fund Balance 7,187 7,655 468 6.51%




3-17

CITY OF GAINESVILLEFFGFC OF 2007 FUND (235)


FY14 FY15

ASSETS


TOTAL ASSETS 50,170$ 51,317$


LIABILITIES





Fund Description: This fund is used to account for revenues and expenditures related to the$1,500,000 borrowing from the FFGFC. The proceeds from this loan will be used to fund roadwayreconstruction work. Issued April 17, 2007, final maturity July 1, 2027, principal payable annually onJuly and interest payable semi-annually January and July 1.



3-18

CITY OF GAINESVILLEFFGFC OF 2007 FUND (235)



REVENUES Interest on Investments 38$ 220$ 182$ 478.95%Total Revenues 38 220 182 478.95%

EXPENDITURES Fiscal Charges 1,368 1,590 222 16.23% Interest Payments 24,503 23,300 (1,203) -4.91% Total Expenditures 25,871 24,890 (981) -3.79%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 76,003 77,733 1,730 2.28%Total Other Financing Sources (Uses) 76,003 77,733 1,730 2.28%


Fund Balance, October 1 - (1,746) (1,746) n/a



3-19

CITY OF GAINESVILLECAPITAL IMPROVEMENT REVENUE NOTE (CIRN) 09 FUND (236)


FY14 FY15

ASSETS


TOTAL ASSETS 332,030$ 325,020$


LIABILITIES





Fund Description: This fund used to account for the debt service requirements of the CIRN of 2009.Revenue Note of $11,500,000 issued July 3, 2009, final maturity November 1, 2028, principalpayable annually on November 1 and interest payable semi-annually on November and May 1.

Funding Source: The debt service payment is funded from General Fund, the Solid Waste Fundand the Local Option Gas Tax (LOGT) Capital Project Fund.


3-20

CITY OF GAINESVILLECAPITAL IMPROVEMENT REVENUE NOTE (CIRN) 09 FUND (236)



REVENUES Interest on Investments (1,656)$ 1,187$ 2,843$ -171.68%Total Revenues (1,656) 1,187 2,843 -171.68%

EXPENDITURES Fiscal Charges - 1,900 1,900 n/a Principal Payments 433,454 455,569 22,115 5.10% Interest Payments 265,938 254,777 (11,161) -4.20% Total Expenditures 699,392 712,246 12,854 1.84%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 319,126 315,247 (3,879) -1.22% Transfer from Solid Waste 74,643 74,581 (62) -0.08% Transfer from LOGT 564,023 563,564 (459) -0.08%Total Other Financing Sources (Uses) 957,792 953,392 (4,400) -0.46%





3-21

CITY OF GAINESVILLECAPITAL IMPROVEMENT REVENUE BOND 2010 FUND (237)


FY13 FY14

ASSETS


TOTAL ASSETS 103,938$ 128,751$


LIABILITIES





Fund Description: This fund is used to account for the debt service requirements for the $4,350,000in planned bond issues to fund Ironwood renovations, One-Stop Homelessness Center and LEDmetering. Issued July 13, 2010, final maturity, principal payable annually on October 1 and interestpayable semi-annually on October and April 1.

Funding Source: The debt service payment is funded from General Fund and Ironwood Golf Course.


3-22

CITY OF GAINESVILLECAPITAL IMPROVEMENT REVENUE BOND 2010 FUND (237)



REVENUES Interest on Investments 178$ 1,096$ 918$ 515.73%Total Revenues 178 1,096 918 515.73%

EXPENDITURES Interest Payments 49,529 48,307 (1,222) -2.47% Total Expenditures 49,529 48,307 (1,222) -2.47%

OTHER FINANCING SOURCES (USES) Transfer from General Fund 120,473 121,403 930 0.77%Total Operating Sources (Uses) 120,473 121,403 930 0.77%





3-23

CITY OF GAINESVILLEREVENUE REFUNDING NOTE 2011 FUND (238)


FY14 FY15

ASSETS


TOTAL ASSETS 287,686$ 413,945$


LIABILITIES





Fund Description: This fund is used to account for revenues and expenditures to refinance$6,230,000 from the FFGFC of 2002 Bond. Issued November 1, 2011, final maturity July 1, 2022,principal payable annually on July 1 and interest payable semi-annually January and July 1.



3-24




REVENUES Interest on Investments 363 1,996 1,633 449.86%Total Revenues 363 1,996 1,633 449.86%







3-25

CITY OF GAINESVILLEREVENUE NOTE SERIES 2011A FUND (239)


FY14 FY15

ASSETS


TOTAL ASSETS 202,140$ 214,297$





Fund Description: This fund is used to account for the debt service requirements for the $3,730,000in planned bond issues to fund Gainesville Police Headquarters project, arsenic remediation andgeneral park improvements. Issued on December 21, 2011, final maturity October 1, 2021, principalpayable annually April 1 and interest payable semi-annually October and April 1.



3-26

CITY OF GAINESVILLEREVENUE NOTE SERIES 2011A FUND (239)

COMPARATIVE ANALYSIS OF CHANGES IN FUND BALANCEFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


REVENUES Interest on Investments 295$ 1,256$ 961$ 325.76%Total Revenues 295 1,256 961 325.76%






3-27



FY14 FY15

ASSETS


TOTAL ASSETS 308,555$ 98,741$





Fund Description: This fund is used to account for revenues and expenditures to refinance$14,715,000 from the CIRB of 2005 Bond. Issued on February 14, 2014, final maturity October 2025,principal payable annually October 1 and interest payable semi-annually October and April 1.



3-28




REVENUES Interest on Investments -$ 3,728$ 3,728$ n/aTotal Revenues - 3,728 3,728 n/a

EXPENDITURES Issuance Expense 41,087 - (41,087) -100.00% Interest Payments 199,100 175,080 (24,020) -12.06% Total Expenditures 240,187 175,080 (65,107) -27.11%

OTHER FINANCING SOURCES (USES) Debt Issuance 14,715,000 - (14,715,000) -100.00% Transfer from General Fund 475,380 257,580 (217,800) -45.82% T/F Capital Imp Rev Bond of 2005 (232) 73,362 - (73,362) -100.00% Deposit to Refund Escrow Acct (14,715,000) - 14,715,000 -100.00%Total Other Financing Sources (Uses) 548,742 257,580 (291,162) -53.06%


Fund Balance, October 1 - 12,513 12,513 n/a



3-29

CITY OF GAINESVILLEFY15 BOND ISSUE FOR CAPITAL PROJ FUND (242)


FY14 FY15

ASSETS

Equity in Pooled Cash -$ 382,508$




FUND BALANCE Assigned - 382,508 Total Fund Balance - 382,508


Fund Description: This fund is used to account for revenues and expenditures to refinance$14,715,000 from the CIRB of 2005 Bond. Issued on February 14, 2014, final maturity October 2025,principal payable annually October 1 and interest payable semi-annually October and April 1.



3-30

CITY OF GAINESVILLEFY15 BOND ISSUE FOR CAPITAL PROJ FUND (242)



REVENUES Interest on Investments -$ 2,459$ 2,459$ n/aTotal Revenues - 2,459 2,459 n/a

EXPENDITURES Other Debt Svc - 225,146 225,146 n/a T/T FY15 Cap Imp Bond (354) - 13,126,042 13,126,042 n/a Total Expenditures - 13,505,108 13,505,108 n/a

OTHER FINANCING SOURCES (USES) Debt Issuance - 12,435,000 12,435,000 n/a Transfer from General Fund - 502,879 502,879 n/a Premium on Issuance - 947,278 947,278 n/aTotal Other Financing Sources (Uses) - 13,885,157 13,885,157 n/a





SECTION IV - CAPITAL PROJECTS FUNDS

4-1

FY14 FY15

ASSETS

Equity in Pooled Cash 6,121,147$ 6,299,573$ Accounts Receivable 19,500 19,500 Due from Other Funds - 397,887

TOTAL ASSETS 6,140,647$ 6,716,960$


LIABILITIES

Contract Retainage 211,781$ 9,343$ Vouchers Payable - 37,626


FUND BALANCESAssigned 5,928,866 6,669,991 Total Fund Balance 5,928,866 6,669,991


Fund Spending: Spending in this fund is assigned by management and approved by the City Commissionas part of the City's Capital Project Plan.

CITY OF GAINESVILLEGENERAL CAPITAL PROJECTS (302)


Fund Description: The General Capital Projects Fund is used to account for the costs of various capitalprojects not associated with a bond issue or grant funding.

Funding Sources: Financing for these capital projects is generally provided by operating transfers from theGeneral and other City Funds and from interest earnings.

4-2

CITY OF GAINESVILLEGENERAL CAPITAL PROJECTS (302)



REVENUESUnrealized Gain/(Loss) on Investments -$ 214,600$ 214,600$ n/aContribution from GRU 550 - (550) -100.00%Other Misc Revenues 20,000 - (20,000) -100.00%

Total Revenues 20,550 214,600 194,050 944.28%

EXPENDITURESCapital Project Expenditures 4,107,740 160,916 (3,946,824) -96.08%


OTHER FINANCING SOURCES (USES)Transfer from General Fund 1,108,000 1,317,946 209,946 18.95%Transfer from Fleet Fund 501 - 8,026 8,026 n/aTransfer from Solid Waste 338,253 - (338,253) -100.00%

Total Other Financing Sources (Uses) 1,446,253 1,325,972 (120,281) -8.32%

Net Change in Fund Balance (2,640,937) 1,379,656 4,020,593 -152.24%




4-3

GENERAL CAPITAL PROJECTS (302)STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS

FOR THE SIX MONTHS ENDED MARCH 31, 2015

UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTED NUMBER UNIT NAME YEARS YEAR ENCUMBRANCE BALANCE OR ASSIGNED

620-M113 Moms Kitchen Purchase 170,000$ 170,000$ -$ -$ -$ A640-M931 Economic Development Cap Imp-GTEC 100,000 75 278 - 99,647 A680-M920 RTS Video Surveillance Eqp 120,696 - - 66,594 54,102 A760-M114 Server Equipment 60,000 58,401 - - 1,599 A760-M115 VOIP Phone Equipment 180,000 180,000 - - - A760-M134 E/Gov Software & Hardware 654,499 261,851 89,782 239,963 62,903 A760-M135 GPD PC/Laptop Replacements 310,876 310,876 - - - A760-M137 PC Replacement Plan 478,652 470,443 8,209 - - A760-M141 PC Replacement Plan 97,479 97,479 - - - A760-M232 Info Tech Network Equipment 195,000 5,652 - - 189,348 A770-M110 Cox Communication Capital Grant 260,660 260,660 - - - R770-M111 CoxCom Capital Grant - Shared Costs 95,635 95,635 - - - R790-M125 Power District Catalyst Project 2,625,684 2,625,684 - - - A790-M355 Cedar Grove II Infrastructure Grant 164,043 164,043 - - - A800-C340 Traffic Management System 2,232,980 1,717,540 36,000 22,871 456,569 R800-M100 Downtown Parking Garage 52,000 47,475 - - 4,525 A800-M110 Environmental Consulting & Technoloy 68,160 - - - 68,160 A800-M117 Bicycle & Pedestrian Connectivity Proj 200,000 95,244 6,156 - 98,600 A800-M118 Trimark Properties Sidewalk Construction 20,000 20,000 - - - R800-M160 Sign Retroreflectivity Project 100,000 99,998 - - 2 A800-M187 Sidewalk Construction 169,889 75,845 78,379 - 15,665 A800-M200 General Roadway Resurfacing 5,219,477 5,219,477 - - - A800-M229 PWD Radios 70,000 - - - 70,000 A800-M327 Median Project 42,026 1,429 2,008 - 38,589 A800-M357 Pavement Management System 195,000 158,696 - - 36,304 A800-M407 NE 19th Terrace Design 144,941 144,941 - - - A800-M408 2nd Street Concept Design 61,498 15,765 5,767 - 39,966 A800-M425 PW Mast Arm Maintenance 60,681 3,500 5,807 - 51,374 A800-M453 Kiosks/Flyer Removal 19,442 10,891 - - 8,551 A800-M455 Depot Avenue Facility - GRU 1,828,098 1,539,165 - 288,933 - R800-M500 Train Depot Building Acquisition (800) 424,903 424,903 - - - R800-M750 Depot Avenue 371,187 (318,863) (338,243) 571,483 456,810 R800-M916 Traffic Calming 34,871 34,871 - - - A800-M921 Traffic Mast Arm Reimbursement 75,000 65,600 - - 9,400 A800-R300 CSX/6th Street Project 184,700 101,805 - - 82,895 A800-Z400 PW Ctr Charrette Compound Transformation 20,000 - - - 20,000 A810-M135 GPD Laptops 277,466 - - - 277,466 A810-M145 GPD Aircards & Printers in Patrol Cars 77,500 75,268 2,228 - 4 A810-M225 GPD - GPS Equipment 20,000 2,834 5,226 - 11,940 A810-M230 GPD Radios 341,700 341,700 - - - A810-M650 GPD Headquarters Annex 5,778,831 5,699,863 - - 78,968 A810-M651 GPD Headquarters Annex-FFGFC05 300,000 299,996 - - 4 A810-M930 GPD HQ Permeable Parking Lot 200,000 200,000 - - - A810-M949 GPD Server Upgrade 101,707 101,707 - - - A820-E201 Fire Station 1 1,300,000 - 12,607 504,369 783,024 A820-M138 Fire Special Ops Equipment 69,562 69,562 - - - A820-M139 Fire Station Disinfecting Facilities 32,173 32,173 - - - A820-M601 Public Safety Equipment 371,963 371,927 - - 36 A820-M925 GFR Fire Station 1 Design/Land Acq 1,005,129 903,179 35,856 61,061 5,033 A820-M926 GFR Heart Monitors 93,548 93,548 - - - A840-M111 CoxCom Capital Grant - Shared Costs 8,026 - 5,715 2,311 - A840-M142 Public Facilities Upgrades/Improvement 490,734 490,734 - - - A840-M210 ADA Compliance Projects 8,253 8,253 - - - A840-M409 Rosa Williams/Oscar Lewis Improvements 15,400 15,400 - - - A840-M410 City Hall Waterproofing 5,710 5,710 - - - A840-M800 General Facilities Improvements 9,964 9,964 - - - A840-M910 Rosa B. Williams Renovations 12,756 12,756 - - - A850-C371 Nature Park Improvements 100,000 91,696 - - 8,304 A850-M146 Westside Pool Pump House Roof Repair 70,520 8,596 56,378 5,546 - A850-M152 Roper Park Project 7,460 7,460 - - - A850-M155 Greentree/Kiwanis Park 200,000 112,464 - 5,500 82,036 A850-M300 Hogtown Creek Greenway North 243,542 243,542 - - - A850-M311 Bivens Boardwalk - Grant Match 50,000 49,266 - - 734 A850-M316 Cone Park Lighting 60,000 60,000 - - - A850-M327 Median Project 107,974 92,974 1,950 - 13,050 A

EXPENDITURES

CITY OF GAINESVILLE

4-4

GENERAL CAPITAL PROJECTS (302)STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS



EXPENDITURES

CITY OF GAINESVILLE

850-M329 Recreation Land Improvements 27,293 27,293 - - - A850-M331 Boardwalk Replacement Project 212,440 115,469 96,971 - - A850-M332 Playground Equipment Replacement 240,000 224,738 15,200 - 62 A850-M337 Fencing Fred Cone Park 21,259 - 21,259 - - A850-M350 Hogtown Park-Home Depot 272,500 260,319 - - 12,181 R850-M413 Automated External Defibrillators (AED) Replacem 12,560 - - - 12,560 A850-M420 Pine Ridge Playground - Walmart Match 40,000 36,581 1,848 - 1,571 A850-M901 Morningside Upgrades Project 52,608 52,608 - - - A850-M906 Ironwood Cart Storage Building 14,498 14,498 - - - A850-M918 A Quinn Jones House Project 2,393 2,393 - - - A850-M943 Mobile Stage Purchase 145,000 145,000 - A850-M944 Morningside Nature Ctr Roofs 389 389 - - - A910-M142 Public Facilities Upgrades/Improvement 36,001 18,374 - 16,543 1,084 A910-M143 GS Unscheduled Maitenance & Repair 100,000 83,806 - - 16,194 A910-M210 ADA Compliance Projects 41,747 8,336 - - 33,411 A910-M417 Security Access System 144,290 332 143,958 A910-M800 General Facilities Improvements 2,618 - - 2,618 - A910-M941 US Layton Army Reserve Bldg Repairs 28,000 - - - 28,000 A960-M110 Cox Communication Capital Grant 255,586 - 11,203 1,521 242,862 A960-M116 Auditorium Camera/Presentation Equip 35,000 35,000 - - - A960-M190 Website Redesign/Upgrade Project 186,500 116,007 - - 70,493 A990-9936 Transfer to General Fund 6,312 - - - 6,312 A

TOTAL EXPENDITURES 30,344,989$ 24,555,464$ 160,916$ 1,934,313$ 3,694,296

BALANCE UNCOMMITED/AVAILABLE FOR APPROPRIATIONS 1,041,382 ENCUMBERED 1,934,313


4-5

FY14 FY15

ASSETS


TOTAL ASSETS 11,243$ 11,984$


LIABILITIES

Contract Retainage -$ -$


FUND BALANCESAssigned 11,243 11,984 Total Fund Balance 11,243 11,984


Fund Description: The Public Improvement Construction Fund is used to account for the costs ofvarious capital projects funded by the nonrefunding portion of the 1994 Guaranteed EntitlementRevenue & Refunding Bonds (GERRB '94) and interest earnings.

Funding Sources: Financing for these capital projects is funded by the nonrefunding portion of the1994 Guaranteed Entitlement Revenue & Refunding Bonds (GERRB '94) and interest earnings.

Fund Spending: Spending in this fund is assigned by management and approved by the CityCommission as part of the City's Capital Project Plan.

CITY OF GAINESVILLEPUBLIC IMPROVEMENT CONSTRUCTION FUND (304)


4-6




REVENUESInterest on Investments 41$ 108$ 67$ 163.41%

Total Revenues 41 108 67 163.41%

EXPENDITURESCapital Projects Expenditures - - - n/a

Total Expenditures - - - n/a

Net Change in Fund Balance 41 108 67 -163.41%


Fund Balance, March 31 11,243$ 11,984$ 741$ 6.59%


4-7

UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTED

NUMBER UNIT NAME APPROPRIATION YEARS YEAR ENCUMBRANCE BALANCE OR ASSIGNED

800-M204 SW 23rd Terr.-Williston Rd to Archer Rd 47,000$ 47,000$ -$ -$ -$ 800-R100 Priority Sidewalks 99,989 99,989 - - - 800-R110 Rails to Trails 99,901 99,901 - - - 800-R120 S.E. 8th Avenue Project 121,825 121,825 - - - 800-R130 N.E. 18th Street Project 217,472 217,472 - - - 800-R140 N.W. 38th Street Project 370,414 370,414 - - - 800-R150 N.W. 45th Avenue Project 210,883 210,883 - - - 800-R160 N.W. 29th Road Project 285,176 285,176 - - - 800-R161 N.E. 8th to 12th Ave. Connector Project 134,140 134,140 - - - 800-R170 N.W. 19th Street/31st Ave. - 39th Ave. 258,725 258,725 - - - 800-R180 N.W. 19th Street/39th Ave. - 45th Ave. 73,473 73,473 - - - 800-R200 S.W. 62nd Blvd. & S.W. 20th Ave. Inter. 60,930 60,930 - - - 800-R305 Cone Park Connector - SE 27th St ROW 43,055 43,055 - - - A800-T100 Building Utilization 2,011,790 2,011,790 - - - 800-T108 Thomas Center B Art 11,000 11,000 - - - 800-T601 S.E. 8th Avenue Project 35,636 35,636 - - - 800-T604 Morningstar Area Right Away Acquisition 27,941 27,941 - - - 850-T201 Golf Course Clubhouse Project 130,000 130,000 - - -

TOTALS 4,239,350$ 4,239,350$ -$ -$ -

Balance Uncommitted/Available for Appropriations 11,984 Encumbered -

Designated for Future Use 11,984$

Bond Proceeds 3,318,000$ Investment Income Through FY 2014 953,226 Investment Income FY 2015 108 Transfers In/(Out) FY96 (20,000) Total Sources To Date 4,251,334 Expended To Date 4,194,897 Total Unexpended/Unencumbered To Date 56,437 Encumbrances - Adjusted Fund Balance 56,437

Total Sources To Date 4,251,334 Appropriated To Date 4,239,350 Unappropriated To Date 11,984$

EXPENDITURES



4-8

FY14 FY15

ASSETS



LIABILITIES

Accounts Payable -$ -$ Total Liabilities - -

FUND BALANCESAssigned 1,393,184 1,488,042 Total Fund Balance 1,393,184 1,488,042


Fund Description: The Greespace Acquisition Fund is used to account for the costs of acquiringundevelopment land. This fund was created in 1981 to reserve funds for greenspace acquisitions.

Funding Sources: Financing for these capital projects is generally provided by operating transfers fromthe General and other City Funds and from interest earnings.


CITY OF GAINESVILLEGREENSPACE ACQUISITION FUND (306)


4-9




REVENUESInterest on Investments 5,583$ 13,559$ 7,976$ 142.86%

Total Revenues 5,583 13,559 7,976 142.86%

EXPENDITURESCapital Projects Expenses 269,770 - (269,770) -100.00%


OTHER FINANCING SOURCES (USES)Transfer from General Fund - - - 0.00%

Total Other Financing Sources (Uses) - - - 0.00%





4-10

UNIT LIFE TO DATE PRIOR CURRENT UNENCUMBERED RESTRICTED NUMBER UNIT NAME APPROPRIATION YEARS YEAR ENCUMBRANCE BALANCE OR ASSIGNED

Land Acquisistions (1981 - 2013) 5,668,984$ 5,668,984$ -$ -$ -$ G852 Morningside Buffers 300,000 269,770 - - 30,230 A

Debt Payments 163,251 163,251 - - - 6,132,235$ 6,102,005$ -$ -$ 30,230

Balance Uncommitted/Available for Appropriations 1,457,812 AEncumbered -

Designated for Future Use 1,488,042$

Other Contributions 4,800,000$ Note Proceeds 162,000 Investment Income Through FY 2014 212,053 Investment Income FY 2015 13,559 Transfers In/(Out) 2,332,000 Net Sources 1981-1989 70,435 Total Sources To Date 7,590,047 Expended To Date 6,102,005 Unexpended To Date 1,488,042 Encumbrances - Total Unexpended/Unencumbered 1,488,042

Total Sources To Date 7,590,047 Appropriated To Date 6,132,235 Unappropriated To Date 1,457,812$

EXPENDITURES



4-11

CITY OF GAINESVILLE

FY14 FY15

ASSETS


TOTAL ASSETS 63,111$ 61,823$


LIABILITIES



FUND BALANCESAssigned 63,111 61,823 Total Fund Balance 63,111 61,823


Fund Description: The Roadway Construction Fund is used to account for the costs of constructionand improvements to the City's roads. Adpoted on March 1996 with resolution 951317.

Funding Sources: Financing is provided by the FFGFC 1996 Bonds and earnings from interest.


ROADWAY CONSTRUCTION FUND - 1996 (323)COMPARATIVE BALANCE SHEET

MARCH 31, 2014 AND 2015

4-12

CITY OF GAINESVILLEROADWAY CONSTRUCTION FUND - 1996 (323)




Total Revenues 228 562 334 146.49%

EXPENDITURES Capital Projects Expenditures 166 - (166) -100.00%

Total Expenditures 166 - (166) -100.00%

Net Change in Fund Balance 62 562 500 806.45%




4-13


800-M204 SW 23rd Terr-Williston Rd to Archer Rd 487,051$ 487,051$ -$ -$ -$ 800-R115 SW 6th St & 2nd Ave Roundabout 43,334 43,334 - - - 800-R120 SE 8th Avenue Project 399,714 399,714 - - - 800-R140 NW 38th St Project 1,013,115 1,013,115 - - - 800-R150 NW 45th Ave Project 1,088,190 1,088,190 - - - 800-R160 NW 29th Road Project 1,041,022 1,041,022 - - - 800-R161 NE 8th to 12th Avenue Connector 125,608 125,608 - - - 800-R170 NW 19th St/31st Ave-39th Ave 366,954 366,954 - - - 800-R180 NW 19th St/39th Ave - 45th Ave 272,087 272,087 - - - 800-R190 Unspecified Capital Projects 181,974 181,974 - - - 800-R191 SW 3rd St Reconstruction 119,611 119,611 - - - 800-R210 North 8th Ave Resurfacing Project 268,306 268,306 - - - 800-R300 CSX/6th Street Project 644,999 644,156 - - 843 A800-R301 CSX/6th Street Stringfellow ROW 39,039 39,039 - - - 800-R302 NW 45th Ave - 34th St 30th Terr 87,545 87,545 - - - 800-R305 Hartman Property Acquisition 88,610 88,610 - - -

TOTALS 6,267,159$ 6,266,316$ -$ -$ 843$

Balance Uncommitted/Available for Appropriations 60,980 AEncumbered -


Bond Proceeds 4,428,935$ Investment Income Through FY 2014 1,898,642 Investment Income FY 2015 562 Total Sources To Date 6,328,139 Expended To Date 6,266,316 Unexpended To Date 61,823 Encumbrances - Total Unexpended/Unencumbered To Date 61,823


EXPENDITURES

CITY OF GAINESVILLEROADWAY CONSTRUCTION FUND (323)


4-14

CITY OF GAINESVILLEFFGFC 02 CAPITAL PROJECTS FUND (328)


FY14 FY15

ASSETS


TOTAL ASSETS 1,180,691$ 948,878$


LIABILITIES

Contract Retainage -$ 2,915$ Due to Other Funds - -


FUND BALANCESAssigned 1,180,691 945,963

Total Fund Balances 1,180,691 945,963


Fund Description: The FFCGFC 2002 Capital Projects Fund is used to account for the all the FFGFC2002 Bond loan proceeds not used for the construction of the Downtown Parking Garage and FifthAvenue/Pleasant Street projects. Resloution 002436 was apdoted in February 2002.



4-15





Total Revenues 4,938 9,347 4,409 89.29%

EXPENDITURESCapital Project Expenditures 142,894 135,457 (7,437) -5.20%






4-16


680-M233 RTS Maintenance Bldg Roof 74,820$ 74,820$ -$ -$ -$ 760-C100 2002 - Information System Improvements 2,500,000 2,500,000 - - - 760-M137 PC Replacement Plan 12,015 12,015 - - - 760-M232 Info Tech Network Equipment 348,900 274,499 8,775 - 65,626 A770-M320 Parking Management System 140,000 109,675 - - 30,325 A790-M500 Historic Preservation - Old Depot Project 750,000 750,000 - - - 790-R210 Depot Park Tree Mitigation Account 7,720 - - 7,720 - A800-M186 Depot Avenue Stormwater Facility 471,000 471,000 - - - 800-M261 State Route 26/26A Lighting 250,000 250,000 - - - 800-M935 PW Work Management System 240,000 95,787 71,936 72,277 - 800-R161 NE 8th to 12th Avenue Connector 40,314 40,314 - - - 800-R211 NE 3rd Ave - 9th St to Waldo Road 97,562 97,562 - - - 800-R212 SW 2nd Ave - 2nd St to 13th St 311,861 311,861 - - - 800-R213 Depot Avenue - Main Street to 4th Street 796,141 796,141 - - - 800-R214 NW 31st Ave-GS Roundabout 100,000 100,000 - - - 800-R215 NE 2nd Street Project - Design Phase 250,000 96,509 52,328 101,161 2 A800-R230 Parking Garage Acc Control Hardware 150,000 81,670 - - 68,330 A800-R300 CSX/6th Street Projects 355,000 158,106 2,263 185,915 8,716 A800-R301 Rails to Trails Connector 742,123 742,123 - - - 810-C101 2002 - GPD RMS Improvements 487,033 487,033 - - - 810-M230 GPD Radios 341,700 341,700 - - - 820-M231 GFR Radios 369,560 369,560 - - - 820-M234 Fire Station 1 & 4 Roof Repair 10,000 10,000 - - - 820-M600 Restrooms Fire Station # 4 & 7 100,000 100,000 - - - 850-M210 ADA Compliance Projects 25,000 15,869 - - 9,131 850-C399 Possum Creek Park Improvements 34,246 34,246 - - - 850-M235 Thomas Center - Wood Floors/Trim 10,750 10,595 155 - - A850-M301 Lincoln Heights Play Structure 10,000 10,000 - - - 850-M302 Tot Lot #1 Front Porch Improvements 15,000 15,000 - - - 850-M304 Tot Lot #6 Playground Replacement 119,997 119,997 - - - 850-M305 Oak Hill Playground Fence 20,000 20,000 - - - 850-M306 Greenacres Park-Play Structure 16,000 16,000 - - - 850-M307 Westside Tennis Court Lights Timers 75,824 75,824 - - - 850-M309 Mickle Pool Resurfacing 30,000 30,000 - - - 850-M311 Bivens Boardwalk - Grant Match 76,000 76,000 - - - 850-M312 T.B. McPhearson Fence 15,980 15,980 - - - 850-M313 Ironwood Cart Path 116,000 113,152 - - 2,848 A850-M314 ANNE - Northwood Park Improvements 10,000 10,000 - - - 850-M315 Sweetwater Park Improvements 50,000 50,000 - - - 850-M316 Cone Park 85,000 85,000 - - - 850-M317 Westside Park Playgrounds 23,020 23,020 - - - 850-M322 Wacahoota Archery Range Improvements 49,903 49,903 - - - 850-M328 Portifino Fence Project 35,000 35,000 - - - 850-M335 Porters Playground Equipment 15,000 15,000 - - - 850-M336 A Quinn Jones Fencing Project 7,294 7,294 - - - 850-M916 CH/Lang Office Roof Repair 30,700 30,700 - - - 850-M918 A Quinn Jones House Proj 759 759 - - - A850-M944 Morningside Nature Ctr Roofs 123 123 - - - 910-M416 Elevator Replacement-OLB/TCA/TCB 343,707 - - - 343,707 A910-M936 GS Thomas Center Termite Treatment 80,000 80,000 - - -

10,241,052$ 9,209,837$ 135,457$ 367,073$ 528,685

Balance Uncommitted/Available for Appropriations 50,205 AEncumbered 367,073


Bond Proceeds 7,627,000$ Grant Proceeds 1,230,000 Investment Income Through FY 2014 1,415,028 Investment Income FY 2015 9,347 Transfers In/(Out) 9,883 Total Sources To Date 10,291,258 Expended To Date 9,345,294 Unexpended To Date 945,964 Encumbrances 367,073 Total Unexpended/Unencumbered 578,891


EXPENDITURES



4-17

FY14 FY15

ASSETS


TOTAL ASSETS 70,125$ 74,200$


LIABILITIES



FUND BALANCESAssigned 70,125 74,200

Total Fund Balances 70,125 74,200




FIFTH AVENUE/PLEASANT STREET REHABILITATION PROJECTS - FFGFC 02 FUND (330)CITY OF GAINESVILLE


Fund Description: The FFCGFC 2002 Fifth Ave/Pleasent Street Projects Fund is used to account for theacquisition and rehabilitation of properties in the Fifth Ave/Pleasent Street district. Resloution 002436 wasapdoted in February 2002.

4-18

CITY OF GAINESVILLEFIFTH AVENUE/PLEASANT STREET REHABILITATION PROJECTS - FFGFC 02 FUND (330)




Total Revenues 254 674 420 165.35%







4-19


790-W508 5th Avenue Signage Streetscape 199,012$ 199,012$ -$ -$ -$ 790-W509 Model Block Program 460,626 460,626 - - - 790-W512 2002 - FAPS Contingency 34,645 34,645 - - - 790-W514 429 NW 3rd Street 72,222 - - - 72,222 A

766,505$ 694,283$ -$ -$ 72,222



Bond Proceeds 650,000$ Investment Income Through FY 2014 117,809 Investment Income FY 2015 674 Total Sources To Date 768,483 Expended To Date 694,283 Unexpended To Date 74,200 Encumbrances - Total Unexpended/Unencumbered 74,200

Total Sources To Date 768,483 Appropriated To Date 766,505 Unappropriated To Date 1,978$

EXPENDITURES

CITY OF GAINESVILLEFIFTH AVENUE/PLEASANT STREET REHABILITATION PROJECTS - FFGFC 02 FUND (330)


4-20

CITY OF GAINESVILLEDOWNTOWN PARKING GARAGE - SALES TAX FUND (331)


FY14 FY15

ASSETS


TOTAL ASSETS 16,121$ 8,688$


LIABILITIES



FUND BALANCESRestricted 16,121 8,688



Fund Description: The Downtown Parking Garage Sales Tax Fund is used to account for constructioncosts of the Alachua County Criminal Courthouse parking facilies.

Funding Sources: Financing is provided contribution from Alachua County dedicating 1 cent sales taxto be used to partially fund the SW Downtown parking garage. Funds were received in FY02 and FY03.

Fund Spending: Spending in this fund is restricted to capital improvements and or capital items for theparking garage.

4-21












4-22


M100 Downtown Parking Garage 5,909,231$ 5,891,743$ 9,650$ -$ 7,838$ R

5,909,231$ 5,891,743$ 9,650$ -$ 7,838

Balance Uncommitted/Available for Appropriations 850 REncumbered -


County Contribution 5,500,000$ Investment Income Through FY 2014 409,932 Investment Income FY 2015 149 Total Sources To Date 5,910,081 Expended To Date 5,901,393 Unexpended To Date 8,688 Encumbrances - Total Unexpended/Unencumbered 8,688

Total Sources To Date 5,910,081 Appropriated To Date 5,909,231 Unappropriated To Date 850$

EXPENDITURES



4-23



FY14 FY15

ASSETS


TOTAL ASSETS 24,739$ 223,421$


LIABILITIES

Contract Retainage 28,400$ -$


FUND BALANCESAssigned (3,661) 223,421

Total Fund Balances (3,661) 223,421


Fund Description: The FFGFC 2005 Capital Projects Fund is used to account for capital expendituresassociated with the FFGFC Bond of 2005, including the GPD Annex acquisition and other capitalprojects. The City Commission adopted Resolution 040897 in January 2004.

Funding Sources: Financing is provided by the FFGFC 2005 Bonds and earnings from interest, andfrom transfers from the Federal Law Enforcement Contraband Fund (Fund 109)


4-24




REVENUESInterest on Investments 2,231$ 2,122$ (109)$ -4.89%

Total Revenues 2,231 2,122 (109) -4.89%



OTHER FINANCING SOURCES (USES)Transfer from L.E.C.F. (109) - - - n/a




Fund Balance, March 31 (3,661)$ 223,421$ 227,082$ -6202.73%


4-25


790-M660 Downtown Plaza Improvements 344,371$ 293,986$ 13,554$ 36,831$ -$ A790-M690 Eastside TIF Projects 300,000 271,961 - 28,039 - A790-R212 SW 2nd Ave. Project 800,000 753,733 - - 46,267 A800-M670 Sweetwater Branch Project 200,000 200,000 - - - 810-M135 GPD Replacement PC 's & Laptops 498,960 498,960 - - - A810-M650 GPD Headquarters Annex (FLECF) 7,006,000 6,994,098 - - 11,902 A910-M621 Roof Replacement-Fire Station 2 85,763 85,763 - - - 910-M622 Roof Replacement-GPD 150,000 150,000 - - - 910-M623 Roof Replacement-Tench Building 19,886 19,886 - - - 910-M624 Thomas Center B Project 458,980 458,980 - - - 910-M625 Thomas Center A Project 299,980 299,980 - - - 910-M626 Downtown Plaza Restroom Project 35,628 35,628 - - - 910-M627 Fire Station Restrooms Project 59,237 59,237 - - - 990-M680 FEMA - HMGP Grant Match 156,108 62,181 - - 93,927 A

10,414,913$ 10,184,393$ 13,554$ 64,870$ 152,096



Bond Proceeds 5,498,504$ Investment Income Through FY 2014 620,723 Investment Income FY 2015 2,122 Transfers In/(Out) 4,300,019 Total Sources To Date 10,421,368 Expended To Date 10,197,947 Unexpended To Date 223,421 Encumbrances 64,870 Total Unexpended/Unencumbered 158,551


EXPENDITURES



4-26

CITY OF GAINESVILLEDEPOT STORMWATER PARK-SRF LOAN FUND (333)


FY14 FY15

ASSETS

Equity in Pooled Cash (1,118,239)$ 106,744$ Receivables 103,273 155,654

TOTAL ASSETS (1,014,966)$ 262,398$


LIABILITIES

Due to Other Funds -$ 52,381$ Contract Retainage 61,137 83,448


FUND BALANCESRestricted (1,076,103) 126,569

Total Fund Balances (1,076,103) 126,569

TOTAL LIABILITIES AND FUND BALANCES (1,014,966)$ 262,398$


Fund Description: The Depot Avenue Stormwater Facility Fund is used to account for capitalexpenditures associated with the Depot Avenue stormwater facility on a reimbursement basis. The CityCommission adopted Resolution 001988 in October 2001.

Funding Sources: Financing is provided by the State Revolving Loan Fund. All funds have been fullydrawn as of August 2014.

Fund Spending: Spending in this fund is restricted to capital projects associated with the Depot AvenueStormwater Facility.

4-27

CITY OF GAINESVILLEDEPOT STORMWATER PARK-SRF LOAN FUND (333)



REVENUESInterest on Investments (176)$ 1,365$ 1,541$ -875.57%

Total Revenues (176) 1,365 1,541 -875.57%

EXPENDITURESCapital Projects Expenditures 905,714 - (905,714) -100.00%


OTHER FINANCING SOURCE (USES)T/F Depot Ave SW PK Debt Svc (229) - - - n/a



Fund Balance, October 1 (170,213) 125,204 295,417 -173.56%

Fund Balance, March 31 (1,076,103)$ 126,569$ 1,202,672$ -111.76%


4-28


800-K207 Depot Ave Stormwater Facility 2,420,888$ 2,420,888$ -$ -$ -$ R800-K222 Depot Park Interceptor Project 60,000 60,000 - - - 800-K442 SJRWMD Agreement #SH437AA 842,110 842,110 - - - 800-X443 Depot Pk-PH2 Regional Stmwtr Treatment 989,002 989,002 - - - R

4,312,000$ 4,312,000$ -$ -$ -



Loan Proceeds 2,319,485$ Investment Income Through FY 2014 125,204 Investment Income FY 2015 1,365 Transfers In/(Out) 1,992,515 Total Sources To Date 4,438,569 Expended To Date 4,312,000 Unexpended To Date 126,569 Encumbrances - Total Unexpended/Unencumbered 126,569


EXPENDITURES

CITY OF GAINESVILLEDEPOT AVE STORMWATER FACILITY FUND (333)


4-29

FY14 FY15

ASSETS


TOTAL ASSETS 4,078,766$ 3,497,232$


LIABILITIES

Vouchers Payable -$ 214,270$ Contract Retainage 1,924 -


FUND BALANCESAssigned 4,076,842 3,282,962

Total Fund Balances 4,076,842 3,282,962



Fund Description: The Capital Improvement Revenue Bond of 2005 Capital Projects Fund is used toaccount for the costs associated with various capital projects. The City Commission adopted Resolution050532 in October 2005 for the capital projects to be funded with this Bond.

CITY OF GAINESVILLECAPITAL IMPROVEMENTS REVENUE BOND OF 2005 CIP FUND (335)


Funding Sources: Financing is provided by the CIRB of 2005 bond proceeds.

4-30





Total Revenues 15,220 34,237 19,017 124.95%

EXPENDITURESCapital Projects Expenditures 303,464 563,368 259,904 85.65%


Net Change in Fund Balance (288,244) (529,131) (240,887) 83.57%




4-31


NUMBER UNIT NAME YEARS YEAR ENCUMBRANCE BALANCE OR ASSIGNED

660-C300 Economic Development Projects 89,271$ 89,271$ -$ -$ -$ A680-C342 Bus Acquisition 897,520 897,520 - - - A680-C343 RTS Transfer Station 660,000 660,000 - - - A760-M137 PC Replacement Plan 75,000 75,000 - - - A790-C300 Economic Development Projects 110,729 - - - 110,729 A790-C331 SE Gainesville Renaissance Initiative 863,499 201,956 - 13,118 648,425 A790-C332 Kennedy Homes Acquisition 1,120,083 1,120,083 - - - A800-C306 Traffic Counting Equipment 20,000 20,000 - - - A800-C340 Traffic Signal Synchronizing Project 4,999,859 3,741,000 387,020 871,839 - A800-C344 SW 6th St & 2nd Ave Roundabout 56,666 56,666 - - - A800-C402 Depot Avenue - Arsenic Remediation 140,000 140,000 - - - A800-M187 Sidewalk Construction 130,899 130,899 - - - A800-M822 Traffic Signal NW 8th & Nw 22nd 250,693 250,693 - - - A800-X750 Depot Ave-County Incentive Grant Match 500,000 500,000 - - - A810-C310 GPD Headquarters Annex Project 2,371,304 2,371,178 - - 126 A810-C311 Computer Aided Dispatch System-GPD 965,000 965,000 - - - A810-C400 GPD Laptops 848,096 848,096 - - - A810-M230 GPD Radios 341,700 341,700 - - - A810-M947 GPD Dual Authentication Software 55,000 44,202 - - 10,798 A820-C311 Computer Aided Dispatch System-Fire 225,000 225,000 - - - A820-C320 Fire Dispatch/Paging System 299,952 299,952 - - - A820-C321 Fire Station #8 4,105,415 4,080,415 - - 25,000 A820-C322 GFR Emergency Generators 290,020 283,983 3,291 - 2,746 A820-M820 GFR Personal Alert Safety System 188,518 188,518 - - - A820-M925 GFR Fire Station 1 Design/Land Acq 200,000 200,000 - - - A850-C350 Depot Park Recreation Project 1,000,000 473,618 118,588 245,460 162,334 A850-C352 Ballfield Irrigation-TB McPhearson 8,232 8,232 - - - A850-C353 Racquetball Courts Conversion-Westside Park 184,224 184,224 - - - A850-C354 Confrin Park Environmental Center Renovations 50,000 50,000 - - - A850-C355 Morningside Nature Center-Fire Hydrants 14,800 14,800 - - - A850-C356 Biven Arms Interpretive/Educational Shelter 99,999 99,999 - - - A850-C357 MNC Multipurpose Pavilion 75,000 75,000 - - - A850-C358 Sweetwater Park Improvements 20,556 20,556 - - - A850-C359 Neighborhood Park Improvements 18,748 18,748 - - - A850-C360 Tumblin Creek Picnic Pavilion 30,000 30,000 - - - A850-C361 Northside Picnic Pavilion 20,000 20,000 - - - A850-C362 Northeast Picnic Pavilion 30,000 30,000 - - - A850-C363 Westside Park Picnic Pavilion 30,000 30,000 - - - A850-C364 Cofrin Park Picnic Pavilion 20,000 16,081 - - 3,919 A850-C365 Northside Park Playground Equipment 49,991 49,991 - - - A850-C366 TB McPhearson Pool Conversion Equipment 400,000 247,268 10,619 138,345 3,768 A850-C367 Westside Pool Improvements 437,536 437,536 - - - A850-C368 Citizens Park Pool Renovations 600,000 600,000 - - - A850-C369 Northside Park Restroom Improvements 2,525 2,525 - - - A850-C370 MNC Septic/Water Line Renovations 126,508 126,508 - - - A850-C371 Nature Park Improvements 179,819 166,967 12,850 - 2 A850-C372 Citizens Park Water Spray Feature 100,000 100,000 - - - A850-C373 Westside Park Water Spray Feature 99,999 99,999 - - - A850-C374 Cone Park Well for Irrigation 14,341 14,341 - - - A850-C375 Thomas Center Well for Irrigation 13,796 13,796 - - - A850-C376 Sweetwater Park Well for Irrigation 11,231 11,231 - - - A850-C377 Westside Tennis Courts Resurfacing 40,400 40,400 - - - A850-C378 Ballfield Improvements-Mower 24,098 24,098 - - - A850-C379 Tennis Court Screens 4,555 4,555 - - - A850-C380 Fencing Greentree & NE Park 68,560 68,560 - - - A850-C381 Northeast Park Playground 59,225 59,225 - - - A850-C382 Dreamers Garden Fencing Project 3,900 3,900 - - - A850-C383 Greentree Picnic Pavilion 30,000 30,000 - - - A850-C385 Westside Field-Dugout Benches 5,485 5,485 - - - A850-C386 Playground Border Timber 15,490 15,490 - - - A850-C387 Picnic Pavilion Equipment 28,291 28,291 - - - A850-C388 Morniside Phone Lines 7,300 7,300 - - - A

EXPENDITURES



4-32


NUMBER UNIT NAME YEARS YEAR ENCUMBRANCE BALANCE OR ASSIGNED

EXPENDITURES



850-C389 Westside Park - ADA Ramp 8,602 8,602 - - - A850-C390 Fence for Kiwanis Park 6,590 6,590 - - - A850-C391 Cofrin Tennis Court Renovation 7,991 7,991 - - - A850-C393 Greentree Park Playground 49,991 49,991 - - - A850-C394 Hogtown Creek Greenway 40,128 40,128 - - - A850-C395 Roper Park Improvements 35,166 35,166 - - - A850-C396 5th Ave Tot Lot 9,010 9,010 - - - A850-C397 Cedar Grove Playground 15,844 15,844 - - - A850-C398 Greentree Park Improvements 3,247 3,247 - - - A850-C399 Possum Creek Park Equipment 42,547 42,547 - - - A850-C401 Possum Creek Skate Park 268,776 268,776 - - - A850-M210 ADA Compliance Projects 18,068 - - - 18,068 A850-M323 Phoenix Playground 66,291 66,291 - - - A850-M324 Ballfield Renovations 88,188 86,762 1,426 - - A850-M325 McPhearson Center Lighting 2,364 2,364 - - - A850-M326 Cofrin Park Project 49,885 33,289 - - 16,596 A850-M330 Miscellaneous Recreation Projects 138,989 138,989 - - - A850-M337 Fencing Fred Cone Park 15,775 - 14,966 - 809 A850-M415 Brick Repair-Bo Diddley Cmty Plaza 25,425 - - - 25,425 A850-M904 Skateboarding Park Project 211,324 211,324 - - - A850-M918 A Quinn Jones House Proj 24,193 24,193 - - - A850-M944 Morningside Nature Ctr Roofs 26,455 25,154 - - 1,301 A850-M945 PRCA Cofrin/Beville Restoration 250,000 14,631 7,624 19,923 207,822 A850-W237 Lynch Park 32,300 31,456 - - 844 A910-M210 ADA Compliance Projects 6,932 6,932 - - - A910-M414 Public Facilities Master Plan 250,000 - - - 250,000 A910-M416 Elevator Replacement-OLB/TCA/TCB 123,147 123,147 A910-M946 Hippodrome HVAC Replacements 95,000 88,016 6,984 - - A910-M948 US Layton Army Res Bldg Repairs 163,919 - - - 163,919 A

25,804,980$ 22,177,149$ 563,368$ 1,288,685$ 1,775,778

Balance Uncommitted/Available for Appropriations 218,499 AEncumbered 1,288,685


Bond Proceeds 22,401,668$ Investment Income Through FY 2014 3,581,841 Investment Income FY 2015 34,237 Transfers In/(Out) 5,000 Other Sources 733 Total Sources To Date 26,023,479 Expended To Date 22,740,517 Unexpended To Date 3,282,962 Encumbrances 1,288,685 Total Unexpended/Unencumbered 1,994,277


4-33

FY14 FY15

ASSETS


TOTAL ASSETS 711,036$ 684,938$


LIABILITIES






Fund Spending: In September 2006 the City Commission passed Relolution 060481 to acquire andtake ownership of the Kennedy Homes property, then issue a request for proposal with the intent ofselling the property to a third party for development.

CITY OF GAINESVILLEKENNEDY HOMES ACQUISITION/DEMOLITION FUND (336)


Fund Description: The Kennedy Homes Acquisition/Demolition Fund is used to account for theacquisition of Kennedy homes and has evolved to include the demolition of Kennedy homes subdivision.The City Commission adopted Resolution 051093 in March 2006.

Funding Sources: Financing is provided by proceeds from the General Fund, HOME Grant Fund andan allowable share of the CIRB of 2005.

4-34




REVENUESGain/(Loss) on Investments -$ -$ -$ n/a

Total Revenues - - - n/a

EXPENDITURESCapital Project Expenditures - 14,770 14,770 n/a


Net Change in Fund Balance - (14,770) (14,770) n/a




4-35


790-C332 Kennedy Homes Acquisition 2,040,178$ 2,010,542$ -$ -$ 29,636$ A790-C333 Kennedy Homes Demolition 1,229,947 597,023 14,770 16,087 602,067 A790-C334 Eastside CRA Blight Study 9,500 9,500 - - -

3,279,625$ 2,617,065$ 14,770$ 16,087$ 631,703



Transfer from General Fund 1,456,453$ Transfer from HOME Fund 575,000 Transfer from CIRB Revenue Bond - 2005 1,120,083 Investment Income Through FY 2014 46,649 Investment Income FY 2015 - Transfers In/(Out) 118,588 Total Sources To Date 3,316,773 Expended To Date 2,631,835 Unexpended To Date 684,938 Encumbrances 16,087 Total Unexpended/Unencumbered 668,851


EXPENDITURES



4-36

FY14 FY15

ASSETS



LIABILITIES

Vouchers Payable -$ 211,252$ Contract Retainage - 91,451


FUND BALANCESRestricted 9,557,659 7,593,240 Assigned - -



Fund Spending: Spending is restricted based on agreed projects in accordance to the UniversityComprehensive Master Plan.

CITY OF GAINESVILLECAMPUS DEVELOPMENT AGREEMENT CAPITAL PROJECTS FUND (339)


Fund Description: The Campus Development Agreement Fund is used to account for the capital projectsfunded through the Campus Development Agreement of 2006. The City Commission adopted Resolution060100 in July 2006 to approve this agreement which is in accordaance to the University ComprehensiveMaster Plan process in Subsection 1013.30 of the Florida Statutes.

Funding Sources: Financing is provided by the Campus Development Agreement dated August 2, 2006between the City of Gainesville, Alachua County and the University of Florida Board of Trustees.

4-37

CITY OF GAINESVILLECAMPUS DEVELOPMENT AGREEMENT CAPITAL PROJECTS FUND (339)




Total Revenues 35,259 77,323 42,064 119.30%

EXPENDITURESCapital Projects Expenditures 229,583 1,207,163 977,580 425.81%

Total Expenditures 229,583 1,207,163 977,580 425.81%

Net Change in Fund Balance (194,324) (1,129,840) (935,516) 481.42%




4-38


680-C200 RTS Rolling Stock 4,800,000$ 4,601,985$ 74,239$ -$ 123,776$ R790-C301 Depot Park-Park Improvements 1,000,000 - - 1,000,000 - R800-C201 Bike/Ped Facilities (UF Context Area) 515,230 - 54,602 52,949 407,679 R800-C202 Archer Rd/SW 16th Ave/Gale Lemerand Rd 8,182,971 2,675,949 834,741 100,257 4,572,024 R800-C340 Traffic Management System 3,789,300 2,722,775 232,811 65,142 768,572 R800-M187 Sidewalk Construction 300,190 79,585 10,770 53,729 156,106 R800-R212 SW 2nd Ave - 2nd St to 13th St 900,000 900,000 - - - R820-C203 Emergency Capital Equipment 894,932 894,932 - - - R

20,382,623$ 11,875,226$ 1,207,163$ 1,272,077$ 6,028,157

Balance Uncommitted/Available for Appropriations 293,006 REncumbered 1,272,077


UF Impact Fees 18,987,500$ Investment Income Through FY 2014 1,610,806 Investment Income FY 2015 77,323 Total Sources To Date 20,675,629 Expended To Date 13,082,389 Unexpended To Date 7,593,240 Encumbrances 1,272,077 Total Unexpended/Unencumbered 6,321,163


EXPENDITURES

CITY OF GAINESVILLECAMPUS DEVELOPMENT AGREEMENT CAPITAL PROJECTS FUND (339)STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS


4-39

FY14 FY15

ASSETS



LIABILITIES







Fund Description: The Energy Conservation Capital Projects Fund is used to account for the energyconversation capital projects. The City Commission adopted resolution 080995 in July 2009.

CITY OF GAINESVILLEENERGY CONSERVATION CAPITAL PROJECTS FUND (340)


Funding Sources: Financing is provided by the CIRB of 2009.

4-40





Total Revenues 223 592 369 165.47%







4-41

UNIT PRIOR CURRENT UNENCUMBERED RESTRICTED NUMBER UNIT NAME APPROPRIATION YEARS YEAR ENCUMBRANCE BALANCE OR ASSIGNED

840-EC10 City Hall Energy Conservation 356,989$ 317,269$ -$ -$ 39,720$ A840-EC20 Old Library Building Energy Conservation 364,176 364,176 - - - 840-EC30 Thomas Center Ductwork 250,000 250,000 - - - 840-EC40 Thomas Center A/C Chillers 250,000 250,000 - - - 910-M416 Elevator Replacement-OLB/TCA/TCB 22,954 - - - 22,954 A

1,244,119$ 1,181,445$ -$ -$ 62,674



Investment Income Through FY 2014 24,523$ Investment Income FY 2015 592 Transfers In/(Out) 1,221,165 Total Sources To Date 1,246,280 Expended To Date 1,181,445 Unexpended To Date 64,835 Encumbrances - Total Unexpended/Unencumbered 64,835


EXPENDITURES



4-42

FY14 FY15

ASSETS



LIABILITIES

Vouchers Payable -$ 41,408$


FUND BALANCESRestricted 3,387,832 4,086,572



Fund Spending: Spending in this fund is restricted to capital projects involving roadway constructionincluding resurfacing, construction, improvements and transportation.

CITY OF GAINESVILLEADDITIONAL 5 CENTS LOGT CAPITAL PROJECTS FUND (341)


Fund Description: The Additional 5 Cents LOGT Capital Projects Fund is used to account for receiptand expenditure of the additional five cent local option gas tax used to fund roadway construction and orimprovements. This tax is authorized by Section 336.025 of the Florida Statutes. An interlocal agreementbetween Alachua County and the City allocates 38.635% of the tax to the City.

Funding Sources: Financing is provided by the additional 5 cents local option gas tax.

4-43




REVENUESLocal Option Gas Tax 974,974$ 963,363$ (11,611)$ -1.19%Interest on Investments 13,829 38,325 24,496 177.14%Property Rentals - 7,800 7,800 n/a

Total Revenues 988,803 1,009,488 20,685 2.09%

EXPENDITURESCapital Projects Expenditures 591,132 276,711 (314,421) -53.19%

Total Expenses 591,132 276,711 (314,421) -53.19%

OTHER FINANCE SOURCES (USES)Transfer to RTS (220,000) (220,000) - 0.00%T/T Capital Improvement Revenue Note 2009 (564,023) (563,564) 459 -0.08%

Total Other Finance Sources (Uses) (784,023) (783,564) 459 -0.06%





4-44


800-M725 SW 6th St Resurfacing 1,500,000$ 223,889$ 41,408$ 142,996$ 1,091,707$ R800-M750 Depot Avenue II 1,503,951 - 122,795 146,979 1,234,177 R800-M751 SE 4th St 1,993,763 1,079,076 53,580 298,926 562,181 R800-M752 NW 45th Ave 74,058 73,926 132 - - R800-M753 NE 8th Ave 300,942 30,942 6,625 5,825 257,550 R800-M754 SW 23rd Terr/SW 35th Place 126,212 126,212 - - - R800-M757 NW 8th Ave Resurfacing 3,640,529 24,554 52,172 - 3,563,803 R800-M759 NW 23rd Avenue & 55th Street-Intersection 55,000 25,339 - - 29,661 R800-M760 NW 22nd Street-Design/Construction 999,471 999,471 - - - R800-X750 Depot Avenue - County Incentive Grant Match 500,000 500,000 - - - R990-9936 Transfers to Other Funds 6,188,155 5,184,591 783,564 - 220,000 R

16,882,081 8,268,000 1,060,276 594,726 6,959,079

Balance Uncommitted/Available for Appropriations (3,467,233) *Encumbered 594,726


Local Option Gas Tax-Prior Years 11,456,794$ Local Option Gas Tax-Current Year 963,363 Investment Income Through FY 2014 166,203 Investment Income FY 2015 38,325 Other Revenue 19,500 Transfers In/(Out) 770,662 Total Sources To Date 13,414,847 Expended To Date 9,328,276 Unexpended To Date 4,086,571 Encumbrances 594,726 Total Unexpended/Unencumbered 3,491,845

Total Sources To Date 13,414,847 Appropriated To Date 16,882,081 Unappropriated To Date (3,467,234)$

* Negative amount is due to future funding from Local Option Gas Tax has not yet been recognized

EXPENDITURES



4-45

FY14 FY15

ASSETS



LIABILITIES

Contract Retainage 21,420$ 61,377$


FUND BALANCESRestricted 4,153,468 2,295,254



Fund Spending: Spending in this fund is restricted to capital projects involving roadway constructionincluding resurfacing, construction, and improvements.

CITY OF GAINESVILLELOGT BONDED TRANSPORTATION CAPITAL PROJECTS FUND (342)


Fund Description: The Additional 5 Cents LOGT Bond Funded Capital Projects Fund is used to accountthe expenditure of the CIRN 2009 proceeds to be repaid with additional 5 cent local option gas tax. TheCity Commission adopted Resolution 080995 in July 2009.

Funding Sources: Financing is provided by the proceeds of the CIRN of 2009 bond issues.

4-46





Total Revenues 16,339 23,732 7,393 45.25%







4-47


800-M750 Depot Avenue 981,115$ 785,267$ -$ 195,848$ -$ R800-M754 SW 23rd Terr/SW 35th Place 340,560 340,560 - - - R800-M755 SW 6th ST & 2nd Ave Roundabout 240,283 240,283 - - - R800-M756 SW 35th Place Sidewalk 458,560 356,021 8,633 93,505 401 R800-M757 NW 8th Ave Resurfacing 360,461 291,284 12,412 55,177 1,588 R800-M758 NW 5th Avenue 248,414 248,414 - - - R800-M765 Main Street Streetscape Project 1,342,332 938,520 220,220 175,339 8,253 R800-X750 Depot Ave-County Incentive Grant Match 2,804,994 1,255,919 170,883 100,230 1,277,962 R

6,776,719$ 4,456,268$ 412,148$ 620,099$ 1,288,204

Balance Uncommitted/Available for Appropriations 386,951 REncumbered 620,099


Investment Income Through FY 2014 363,221$ Investment Income FY 2015 23,732 Transfers In/(Out) 6,776,717 Total Sources To Date 7,163,670 Expended To Date 4,868,416 Unexpended To Date 2,295,254 Encumbrances 620,099 Total Unexpended/Unencumbered 1,675,155


EXPENDITURES



4-48

CITY OF GAINESVILLETRAFFIC MANAGEMENT SYSTEM BUILDING FUND (343)


FY14 FY15

ASSETS



LIABILITIES






Fund Description: The Traffic Management System Building Fund is used to account for the costs ofthe traffic management system building and the General Services administrative building. The CityCommission adopted resolution 080002 in June 2008.

Funding Sources: Financing is provided by the Fleet Replacement Fund, CIRB of 2005, MiscellaneousGrants and investment earnings.


4-49












4-50


800-C340 Traffic Mgmt System 2,474,883$ 2,474,883$ -$ -$ -$ A800-M425 PW Mast Arm Maintenance 40,000 - - - 40,000 A

2,514,883$ 2,474,883$ -$ -$ 40,000





EXPENDITURES



4-51

FY14 FY15

ASSETS

Equity in Pooled Cash (40,483)$ 32,775$ TOTAL ASSETS (40,483)$ 32,775$


LIABILITIES



FUND BALANCESAssigned (41,714) 28,085

Total Fund Balances (41,714) 28,085

TOTAL LIABILITIES AND FUND BALANCES (40,483)$ 32,775$


CITY OF GAINESVILLECAPITAL IMPROVEMENT REVENUE NOTE 2009 FUND (344)


Fund Description: The CIRN of 2009 Capital Projects Fund is used to account for the costs of variouscapital projects. The City Commission adopted resolution 080002 in June 2008.

Funding Sources: Financing is provided by the proceeds from the CIRN of 2009.

4-52





Total Revenues 70 642 572 817.14%



OTHER FINANCING SOURCES (USES)Transfer from Fund 414 - - - n/a




Fund Balance, March 31 (41,714)$ 28,085$ 69,799$ -167.33%


4-53


790-E500 Historic Depot Ave Bldg Restoration 847,339$ 847,339$ -$ -$ -$ A800-E501 Traffic Signal-NW 8th Ave & 18 Terr 697,295 697,295 - - - A800-E765 Main Street Streetscape Project 274,652 159,816 102,764 3,040 9,032 A800-Z200 Materials Relocation Project 970,343 970,343 - - - A850-M316 Cone Park Lighting 100,000 100,000 - - - A

2,889,629$ 2,774,793$ 102,764$ 3,040$ 9,032



Investment Income Through FY 2014 115,371$ Investment Income FY 2015 642 Transfers In/(Out) 2,789,629 Total Sources To Date 2,905,642 Expended To Date 2,877,557 Unexpended To Date 28,085 Encumbrances 3,040 Total Unexpended/Unencumbered 25,045


EXPENDITURES



4-54

CITY OF GAINESVILLEWILD SPACES PUBLIC PLACES 1/2 C. SALES TAX (345)


FY14 FY15

ASSETS



LIABILITIES

Vouchers Payable 2$ 6,106$

Total Liabilities 2 6,106

FUND BALANCESRestricted 978,886 490,566



Fund Description: The Wild Spaces Public Places (WSPP) Sales Tax Fund is used to account for thereceipt of a portion of the WSPP two year 1/2 cent sales tax and the related capital projects associatedwith public recreation funded by the tax and interest earnings.

Funding Source: The WSPP 1/2 cent sales tax collected 1/1/2009 - 12/31/2010.

Fund Spending: The monies in the WSPP fund are restricted to fund recreation capital projects and theoperational costs of new programs created by the WSPP 1/2 sales tax until 2017.

4-55





Total Revenues 3,915 5,125 1,210 30.91%




Fund Balance, October 1 1,086,020 664,138 (421,882) -38.85%



4-56


850-B050 WSPP Administration 24,000$ 17,000$ -$ 3,500$ 3,500$ R850-B101 Possum Creek Parking & Stormwater 70,920 70,920 - - - R850-B102 Possum Creek Trails & Boardwalks 1,324 1,324 - - - R850-B103 Possum Creek General Park Improv 23,234 23,234 - - - R850-B105 Possum Creek Skate Park 364,532 364,532 - - - R850-B110 Rosa Williams Facility Imp 171,533 171,533 - - - R850-B111 Rosa Williams General Park Improv 9,016 9,016 - - - R850-B120 Cone Park-Shelters & Park Improv 75,000 75,000 - - - R850-B133 Cofrin Nature Park Restroom Access 52,676 52,676 - - - R850-B140 TB McPherson Facility Improv 195,001 195,001 - - - R850-B141 TB McPherson General Park Improv 36,598 36,598 - - - R850-B142 TB McPherson Playground Equipment 17,903 17,903 - - - R850-B150 Citizens Park Multi Purpose Field Develop 30,000 30,000 - - - R850-B152 Citizens Park Pool Locker Room Renov 31,291 31,291 - - - R850-B153 Citizens Park Pool Resurfacing 200,161 200,161 - - - R850-B156 Citizens Park Interior Pool Lights 82,746 82,746 - - - R850-B157 Citizens Park/NE Pool Improv 21,550 21,550 - - - R850-B170 Nature Parks General Park Improv 8,852 8,852 - - - R850-B171 Nature Parks Boardwalk Repair & Repl 171,648 171,648 - - - R850-B172 Nature Parks Playground 7,500 7,500 - - - R850-B180 Thomas Center A Facility Improvements 161,677 161,677 - - - R850-B181 Thomas Center A General Improvements 62,000 62,000 - - - R850-B190 Ring Park Boardwalk Replacement 459,351 459,351 - - - R850-B191 Ring Park General Park Improvements 22,000 22,000 - - - R

850-B210 Neighborhood Impr Master Plan Dev 98,440 98,440 - - - R850-B212 Neighborhood Park General Improvements 64,600 64,600 - - - R850-B214 Neighborhood Park Shade Structures 33,552 33,552 - - - R850-B222 Depot Park General Park Improvements 1,000,000 1,000,000 - - - R850-B243 Westside Park Tennis Ctr Improv 156,826 156,826 - - - R850-B244 Westside Park Pool Slide 172,822 172,822 - - - R850-B245 Westside Park Pool Locker Room Renov 25,132 25,132 - - - R850-B246 Westside Park Pool Deck Resurfacing 134,165 134,165 - - - R850-B248 Westside Park Pool Filtration System 353,045 353,045 - - - R850-B260 Senior Recreation Center 1,500,000 1,500,000 - - - R850-B280 Northeast Park Infrastructure 132,833 132,833 - - - R850-B281 Northeast Park General Park Improv 32,508 32,508 - - - R850-B282 Northeast Park Restroom Upgrades 77,660 77,660 - - - R850-B284 Northeast Park Concession Stand Upgrade 20,000 20,000 - - - R850-B290 Hogtown Creek General Park Improv 30,000 30,000 - - - R850-B292 Hogtown Creek Active Recreation Area Dev 60,000 60,000 - - - R850-B293 Hogtown Creek Restrooms 60,000 60,000 - - - R850-B300 Smokey Bear Park General Improvements 174,821 152,867 9,829 - 12,125 R850-B301 Smokey Bear Park Land Acquisition 260,543 137,177 - - 123,366 R850-B302 Smokey Bear Park Playground & Fencing 180,457 56,604 123,853 - - R850-B310 Greentree Park General Park Improv 130,000 130,000 - - - R850-B331 Cone Park General Park Improvements 1,524,618 1,524,618 - - - R850-B350 Lincoln Park Infrastructure 18,112 18,112 - - - R850-B352 Lincoln Park General Park Improv 109,347 109,347 - - - R850-B360 Citizens Park/NE Pool Heating Project 353,971 353,971 - - - R850-B390 Neigh Pks Energy Eff - Solar Panels 191,473 191,473 - - - R850-B391 Neigh Pks Energy Eff - Lighting MLK 5,026 5,026 - - - R850-B392 Neigh Pks Energy Eff - Sensory Lighting 183,740 183,740 - - - R850-B400 WSPP Contingency - - - - - R850-B500 WSPP Operating Set-Aside 951,000 555,016 45,015 39,517 311,452 R850-M316 Cone Park 86,000 86,000 - - - R

10,421,204$ 9,749,047$ 178,697$ 43,017$ 450,443

Balance Uncommitted/Available for Appropriations (2,894) rEncumbered 43,017 Designated for Future Use 490,566$

Sales Tax Collected-Prior FY 10,033,998$ Other Income 12 Investment Income Through FY 2014 230,175 Investment Income FY 2015 5,125 Contributions 149,000 Total Sources To Date 10,418,310 Expended To Date 9,927,744 Unexpended To Date 490,566 Encumbrances 43,017 Total Unexpended/Unencumbered 447,549

Total Sources To Date 10,418,310 Appropriated To Date 10,421,204 Unappropriated To Date (2,894)$

EXPENDITURES



4-57

CITY OF GAINESVILLEWILD SPACES PUBLIC PLACES 1/2 C. SALES TAX - LAND (346)


FY14 FY15

ASSETS



LIABILITIES



FUND BALANCES

Restricted 238,929 249,830



Fund Description: The Wild Spaces Public Places (WSPP) Land Acquisition Sales Tax Fund is used toaccount for the receipt of a portion of the WSPP two year 1/2 cent sales tax and the related landpurchases of conservation property associated with public recreation funded by the tax and interestearnings.

Funding Source: The WSPP 1/2 cent sales tax collected 1/1/2009 - 12/31/2010.

Fund Spending: The monies in the WSPP fund are restricted to fund purchase of conservationproperties and other sensitive properties.

4-58




REVENUESInterest on Investments 863$ 2,300$ 1,437$ 166.51%

Total Revenues 863 2,300 1,437 166.51%

EXPENDITURESCapital Projects Expenditures - 3,818 3,818 n/a


Net Change in Fund Balance 863 (1,518) (2,381) -275.90%




4-59


850-B115 Cone Park SW Properties 601,136$ 601,136$ -$ -$ -$ R850-B900 Future Land Acquisition 342,864 342,864 - - - R850-B903 Land Acquisition Improvements 190,114 3,818 - 186,296 850-B904 FL Title Property Acquisition 426,742 426,742 - - - R850-B905 Hogtown Creek Floodplain 333,226 333,226 - - - R850-B906 Crawford-Smith Property 47,500 - - - 47,500 850-B907 NW 29th Cox Property 34,856 34,856 - - - R850-B908 Palm Point Addition F. Crates Property 649,883 649,883 - - - R850-B909 Hoggetowne Creek Floodplan - Fawzi Taha 31,846 13,427 - - 18,419 R

2,658,167$ 2,402,134$ 3,818$ -$ 252,215

Balance Uncommitted/Available for Appropriations (2,385) REncumbered - Designated for Future Use 249,830$

Sales Tax Collected-Prior FY 2,545,282$ Investment Income Through FY 2014 108,200 Investment Income FY 2015 2,300 Total Sources To Date 2,655,782 Expended To Date 2,405,952 Unexpended To Date 249,830 Encumbrances - Total Unexpended/Unencumbered 249,830

Total Sources To Date 2,655,782 Appropriated To Date 2,658,167 Unappropriated To Date (2,385)$

EXPENDITURES



4-60

CITY OF GAINESVILLESENIOR RECREATION CENTER FUND (347)


FY14 FY15ASSETS


TOTAL ASSETS 238,929$ 132,974$

LIABILITIESAccounts Payable -$ -$ Total Liabilities -$ -$

FUND BALANCE Restricted 238,929 132,974

Total Fund Balance 238,929 132,974 Other Revenue


Fund Description: The Senior Recreation Center Capital Projects Fund is used to account for the costs of the construction of the Senior Center.

Funding Source: Sources receipted in this fund are from the Wild Spaces Public Places 1/2 cent sales tax, State grants and Alachua County funds.


4-61




Fund Balance, October 1 238,066$ 134,496$ (103,570)$ -43.50%Add: Gain/(Loss) on Investments 863 1,225 362 41.90%

Total Additions 863 1,225 362 41.90%

Deduct: Other Expenditures - 2,747 2,747 0.00%

Total Deductions - 2,747 2,747 0.00%


4-62


M251 SC Site Work - County Funded 168,342$ 168,342$ -$ -$ -$ M252 SC Interior Work - County Funded 482,265 482,265 - - - M253 SC Exterior Work - County Funded 174,547 174,547 - - - M254 SC Fixtures/Equip - County Funded 305,045 305,045 - - - M259 SC Other - County Funded 235,363 235,363 - - - RM351 SC Site Work - City Funded 168,343 168,343 - - - M352 SC Interior Work - City Funded 482,265 482,265 - - - M353 SC Exterior Work - City Funded 174,547 174,547 - - - M354 SC Fixtures/Equip - City Funded 305,045 305,045 - - - M359 SC Other - City Funded 282,591 282,591 - - - RM411 SC Northside Park Improvements 120,468 107,403 2,747 3,845 6,473 RM551 SC Site Work - Grant Funded 224,456 224,456 - - - M552 SC Interior Work - Grant Funded 643,020 643,020 - - - M553 SC Exterior Work - Grant Funded 232,729 232,729 - - - M554 SC Fixtures/Equip - Grant Funded 406,726 406,726 - - - M559 SC Other - Grant Funded 313,816 313,816 - - -

4,719,568$ 4,706,503$ 2,747$ 3,845$ 6,473$

Balance Uncommitted/Available for Appropriations 122,656 Encumbrances 3,845

Balance Unspent and Unencumbered 132,974$

Investment Income Through FY 2014 20,752$ Investment Income FY 2015 1,225 Grant Revenue 1,820,247 Transfers In/(Out) 3,000,000 Total Sources To Date 4,842,224 Expended To Date 4,709,250 Unexpended To Date 132,974 Encumbrances 3,845 Total Unexpended/Unencumbered 129,129


EXPENDITURES

CITY OF GAINESVILLE

STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONSSENIOR RECREATION CENTER (347)


4-63

REVENUE RECOGNIZED RevenueMULTI-YEAR GRANT REVENUE TRANSFERS IN OTHER REVENUE Total Recognized

REVENUE Prior Current Grants Prior Current Transfers In Prior Current Other Revenue (Over)/UnderUnit Program BUDGET Years Year Recognized Years Year Recognized Years Year Recognized Recognized BudgetM251 County Funded 1,500,000$ 1,500,000$ -$ 1,500,000$ -$ -$ -$ -$ -$ -$ 1,500,000$ -$ M351 City Funded 1,500,000 - - - 1,500,000 - 1,500,000 20,752 1,225 21,977 1,521,977 (21,977) M551 Grant Funded 1,820,247 1,820,247 - 1,820,247 - - - - - - 1,820,247 -

TOTALS 4,820,247$ 3,320,247$ -$ 3,320,247$ 1,500,000$ -$ 1,500,000$ 20,752$ 1,225$ 21,977$ 4,842,224$ (21,977)$


REVENUE ANALYSISFOR THE SIX MONTHS ENDED MARCH 31, 2015

4-64

FY14 FY15

ASSETS



LIABILITIES

Vouchers Payable -$ 518$ Due to Other Funds 56,688 -

Total Liabilities 56,688 518

FUND BALANCESAssigned 1,309,299 1,280,411



Fund Description: The CIRB of 2009 Capital Projects Fund is used to account for the costs of variouscapital projects. The City Commission adopted resolution 091049 in June 2010.

Funding Sources: Financing is provided by the proceeds from the CIRB of 2010.


CITY OF GAINESVILLECIRB 2010 CAPITAL PROJECT FUND (348)


4-65





Total Revenues 7,613 11,756 4,143 54.42%

EXPENDITURESCapital Projects Expenditures 1,296,660 24,627 (1,272,033) -98.10%


Net Change in Fund Balance (1,289,047) (12,871) 1,276,176 -99.00%




4-66


620-G113 One Stop Homeless Assistance Center 2,631,460$ 1,639,972$ 23,924$ 26,789$ 940,775$ A800-M855 LED Metering 77,423 77,423 - - - A800-M860 LED Downtown Street Lighting 222,577 703 126,844 95,030 A850-M316 Cone Park Lighting 60,000 60,000 - - - A

2,991,460$ 1,777,395$ 24,627$ 153,633$ 1,035,805



Investment Income Through FY 2014 139,217$ Investment Income FY 2015 11,756 Transfers In/(Out) 2,931,460 Total Sources To Date 3,082,433 Expended To Date 1,802,022 Unexpended To Date 1,280,411 Encumbrances 153,633 Total Unexpended/Unencumbered 1,126,778


EXPENDITURES



4-67

CITY OF GAINESVILLEREVENUE NOTE 2011A CAPITAL PROJ FUND (349)


FY14 FY15

ASSETS



LIABILITIES






Fund Description: The Revenue Note 2011A Capital Projects Fund is used to account for the costs ofvarious capital projects. The City Commission adopted resolution 091049 in June 2010.

Funding Sources: Financing is provided by the proceeds from the Revenue Note 2011A.


4-68



FY14 FY15 $ %

REVENUESInterest on Investments 4,450$ 963$ (3,487)$ -78.36%

Total Revenues 4,450 963 (3,487) -78.36%

EXPENDITURESCapital Projects Expenditures 946,717 226 (946,491) -99.98%

Total Expenditures 946,717 226 (946,491) -99.98%

Net Change in Fund Balance (942,267) 737 943,004 -100.08%

Fund Balance, October 1 1,274,856 90,503 (1,184,353) -92.90%


Increase / (Decrease)


4-69


800-M919 Arsenic Remediation 1,700,000$ 1,700,000$ -$ -$ -$ A810-M650 GPD Headquarters Annex 2,000,000 1,996,145 226 - 3,629 A

3,700,000$ 3,696,145$ 226$ -$ 3,629





EXPENDITURES



4-70

CITY OF GAINESVILLEFACILITIES MAINTENANCE RECURRING (FMRP) FUND (351)


FY14 FY15

ASSETS

Equity in Pooled Cash -$ 547,767$ TOTAL ASSETS -$ 547,767$


LIABILITIES



FUND BALANCESAssigned - 547,767

Total Fund Balances - 547,767


Fund Description: The scheduled retirement of the OPEB 2005 Bond and issuance of FY2015 bond willprovide recurring funds to establish and support capital projects funds to be used for ongoing facilitiesmaintenance, replacement of equipment (such as radios, computers, laptops) and resurfacing ofresidential roads.

Funding Sources: Financing is provided by the proceeds from retirement of OPEB 2005 bonds andissuance of FY15 bond.


4-71



FY14 FY15 $ %

REVENUESInterest on Investments -$ 3,146$ 3,146$ n/a




OTHER FINANCING SOURCES (USES)Transfer from General Fund - 562,500 562,500 n/a

Total Other Financing Sources (Uses) - 562,500 562,500 n/a






4-72


800-M425 PW Mast Arm Maintenance 22,990$ -$ -$ -$ 22,990$ A810-M913 PW Surplus Building Roof Replacement 60,000 - - - 60,000 A820-M910 GFR Facilities Maintenance & Landscaping 50,000 - - - 50,000 A820-M915 Replace Kitchen Equipment FS 3,4,5,7 40,000 - - - 40,000 A850-M210 ADA Compliance Projects 14,800 - - - 14,800 A850-M904 Westside Pool Roof Replacement 76,000 - - - 76,000 A850-M909 Park Maintenance & Repairs 50,000 - - - 50,000 A850-M914 Replace/Repair Roof @ MNC 30,510 - - - 30,510 A910-M210 ADA Compliance Projects 10,200 - - - 10,200 A910-M907 Facilities Maintenance 100,000 - 3,778 8,785 87,437 A910-M908 GTEC Facility Maintenance & Repairs 10,000 - 9,169 - 831 A910-M946 Hippodrome HVAC Replacements 98,000 - 4,932 2,427 90,641 A

562,500$ -$ 17,879$ 11,212$ 533,409

Balance Uncommitted/Available for Appropriations 3,146 Encumbered 11,212


Investment Income Through FY 2014 -$ Investment Income FY 2015 3,146 Transfers In/(Out) 562,500 Total Sources To Date 565,646 Expended To Date 17,879 Unexpended To Date 547,767 Encumbrances 11,212 Total Unexpended/Unencumbered 536,555

Total Sources To Date 565,646 Appropriated To Date 562,500 Unappropriated To Date 3,146$



EXPENDITURES

4-73

CITY OF GAINESVILLEEQUIPMENT REPLACEMENT (ERP) FUND (352)


FY14 FY15

ASSETS



LIABILITIES

Voucher Payable -$ 25,990$






Funding Sources: Financing is provided by the proceeds from retirement of OPEB 2005 bonds andissuance of FY15 bond.


4-74



FY14 FY15 $ %





OTHER FINANCING SOURCES (USES)Transfer from General Fund - 977,500 977,500 n/a







4-75


760-E129 ISE Wi-FI and ISE Wired Access Control 70,000$ -$ -$ -$ 70,000$ A760-E130 UCS VoIP Upgrade 70,000 - 3,539 - 66,461 A760-E131 Document Management 250,000 - - - 250,000 A760-M141 PC Replacement Plan 125,000 - 80,329 - 44,671 A800-E110 ArcGIS Server Upgrade 42,200 - - - 42,200 A800-E128 Downtown Lighting Enhancements 130,000 - - - 130,000 A810-E111 Video Server Replacement 40,000 - - - 40,000 A810-E112 Servers 110,000 - - - 110,000 A810-E113 Backup Servers 30,000 - - - 30,000 A810-M230 GPD Portable Radios 195,000 - - - 195,000 A820-E116 Extrication Equipment 26,000 - 25,990 - 10 A820-E120 Replacement of Fire Rescue Equipment on Apparatus 25,000 - - 24,666 334 A820-E124 Training Facility Capital Equipment 24,300 - - - 24,300 A820-M130 GFR-Mobile Data Computer System 25,000 - 19,642 - 5,358 A850-E117 Replacement of Diving Boards @ City Pools 4,000 - - - 4,000 A850-E119 MLK Floor Covering 27,459 - - - 27,459 A850-M332 Playground Equipment Replacement 45,000 - 550 - 44,450 A

1,238,959$ -$ 130,050$ 24,666$ 1,084,243

Balance Uncommitted/Available for Appropriations (256,322) Encumbered 24,666


Investment Income Through FY 2014 -$ Investment Income FY 2015 5,137 Transfers In/(Out) 977,500 Total Sources To Date 982,637 Expended To Date 130,050 Unexpended To Date 852,587 Encumbrances 24,666 Total Unexpended/Unencumbered 827,921

Total Sources To Date 982,637 Appropriated To Date 1,238,959 Unappropriated To Date (256,322)$



EXPENDITURES

4-76

CITY OF GAINESVILLEROADWAY RESURFACING PROGRAM (RRP) FUND (353)


FY14 FY15

ASSETS

Equity in Pooled Cash -$ 664,737$ Due from Other Agencies - - TOTAL ASSETS -$ 664,737$


LIABILITIES







Funding Sources: Financing is provided by the proceeds from retirement of OPEB 2005 bonds and


4-77



FY14 FY15 $ %




- 507,815 507,815 n/a

OTHER FINANCING SOURCES (USES)Transfer from General Fund - 642,554 642,554 n/aTransfer from Solid Waste - 526,505 526,505 n/a

Total Other Financing Sources (Uses) - 1,169,059 1,169,059 n/a






4-78


800-R400 New Roadway Resurfacing Program 292,560$ -$ 292,560$ -$ -$ A800-R401 New Roadway Resurfacing Program 2,885,294 - 215,255 24,651 2,645,388 A

3,177,854$ -$ 507,815$ 24,651$ 2,645,388

Balance Uncommitted/Available for Appropriations (2,005,302) Encumbered 24,651


Investment Income Through FY 2014 -$ Investment Income FY 2015 3,493 Transfers In/(Out) 1,169,059 Total Sources To Date 1,172,552 Expended To Date 507,815 Unexpended To Date 664,737 Encumbrances 24,651 Total Unexpended/Unencumbered 640,086

Total Sources To Date 1,172,552 Appropriated To Date 3,177,854 Unappropriated To Date (2,005,302)$



EXPENDITURES

4-79

CITY OF GAINESVILLEFY2015 BOND FUNDING FUND (354)


FY14 FY15

ASSETS

Equity in Pooled Cash -$ 13,090,944$ TOTAL ASSETS -$ 13,090,944$


LIABILITIES



FUND BALANCESAssigned - 13,090,944

Total Fund Balances - 13,090,944

TOTAL LIABILITIES AND FUND BALANCES -$ 13,090,944$

Fund Description: The FY2015 Bond will provide recurring funds to establish and support capital projectsfunds to be used for ongoing facilities maintenance, replacment of equipment (such as radios, computers,laptops) and resurfacing of residential roads.

Funding Sources: Financing is provided by the proceeds from the FY2015 Bond.


4-80



FY14 FY15 $ %




- 111,236 111,236 n/a

OTHER FINANCING SOURCES (USES)T/F FY15 Bond Debt Service (242) - 13,126,042 13,126,042 n/a

Total Other Financing Sources (Uses) - 13,126,042 13,126,042 n/a

Net Change in Fund Balance - 13,090,944 13,090,944 n/a


Fund Balance, March 31 -$ 13,090,944$ 13,090,944$ n/a



4-81


800-E118 Front End Loader 155,000$ -$ -$ 155,000$ -$ A800-E202 Roundabout at South Main and Depot 1,200,000 - - 1,200,000 - A800-E203 NE 2nd Street Project 1,100,000 - - - 1,100,000 A800-E205 LED Lighting: Neighborhood Pilot Program 400,000 - - - 400,000 A810-E115 Vehicle Video Cameras 130,000 - 102,860 11,400 15,740 A810-M929 GPD Property & Evidence Building Roof 76,000 - - - 76,000 A820-E125 Self Contained Breathing Apparatus Replacement 453,491 - 7,166 446,325 - A820-E201 Fire Station 1 4,700,000 - - - 4,700,000 A820-E207 Fire Station 5 Renovations 250,000 - - - 250,000 A820-E208 Fire Rescue Station Alerting System 488,160 - - - 488,160 A850-E121 Starting Block (Dive Platform) Replacement 48,053 - - 30,352 17,701 A850-E200 Depot Park Park Improvements 3,500,000 - 1,210 2,852,954 645,836 A850-E204 Hogtown Creek Headwaters Park, Phase II 200,000 - - - 200,000 A850-E206 Springtree Park Renovation and Development 200,000 - - - 200,000 A850-M922 Thomas Center & Gardens Improvements 104,000 - - - 104,000 A910-M416 Elevator Replacement-OLB,TCA,TCB 121,338 - - - 121,338 A

13,126,042$ -$ 111,236$ 4,696,031$ 8,318,775

Balance Uncommitted/Available for Appropriations 76,138 Encumbered 4,696,031


Investment Income Through FY 2014 -$ Investment Income FY 2015 76,138 Transfers In/(Out) 13,126,042 Total Sources To Date 13,202,180 Expended To Date 111,236 Unexpended To Date 13,090,944 Encumbrances 4,696,031 Total Unexpended/Unencumbered 8,394,913




EXPENDITURES

4-82

CITY OF GAINESVILLECAPITAL IMP - BEAZER SETTLEMENT (355)


FY14 FY15

ASSETS



LIABILITIES






Fund Description: The Revenue Note 2011A Capital Projects Fund is used to account for the costs ofvarious capital projects. The City Commission adopted resolution 091049 in June 2010.

Funding Sources: Financing is provided by the proceeds from the Revenue Note 2011A.


4-83



FY14 FY15 $ %




- - - n/a

OTHER FINANCING SOURCES (USES)Litigation Settlement - 674,500 674,500 n/a







4-84


-$ -$ -$ -$ -$ A -$ -$ -$ -$ -



Investment Income Through FY 2014 -$ Investment Income FY 2015 3,924 Settlement 674,500 Total Sources To Date 678,424 Expended To Date - Unexpended To Date 678,424 Encumbrances - Total Unexpended/Unencumbered 678,424

Total Sources To Date 678,424 Appropriated To Date - Unappropriated To Date 678,424$



EXPENDITURES

SECTION V - ENTERPRISE FUNDS

5-1

CITY OF GAINESVILLESTORMWATER MANAGEMENT UTILITY FUND (413)

FINANCIAL SUMMARYFOR THE SIX MONTHS ENDED MARCH 31, 2015

Fund Description: To account for the operations of a program designed to maintain, replace and expand the City'sstormwater-related infrastructure, funded by user fees.

Funding Source: The major funding source is from user fees for stormwater management.

Fund Spending: Monies restricted for stormwater-related infrastructure.

For the six months ending March 31, 2015, the Stormwater Management Utility Fund (SMUF) generated $3,651,096 inoperating revenue and $3,159,121 in operating expenses before depreciation. This activity along with a $786,854 non-operating net loss and $235,942 in depreciation resulted in a decrease to the fund's net position of $530,821.

Operating revenue is at 49.89% of the fiscal year budget. When comparing revenue to last fiscal year, operatingrevenue increased $55,066.

The cash position for the Stormwater Management Utility Fund remained positive with a decrease of $2,743,228through the second quarter of the year. The increases and decreases to cash are detailed on the Statement of CashFlows found on pages 5-4 and 5-5.

5-2


COMPARATIVE STATEMENT OF NET POSITIONMARCH 31, 2014 AND 2015

FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash 7,784,132$ 2,949,164$ Accounts Receivable 269,378 269,378 Due from Other Funds 400,567 323,815 Doubtful Accounts Allowance (12,494) (12,494)

Total Current Assets 8,441,583 3,529,863

Construction in Progress 8,050,163 14,446,169 Property, Buildings and Equipment-Net 15,333,119 17,541,820

Total Non-Current Assets 23,383,282 31,987,989

TOTAL ASSETS 31,824,865$ 35,517,852$

LIABILITIES AND FUND EQUITY

LIABILITIESCurrent Liabilities:

Accounts Payable 79,209$ 82,566$ Contract Retainage - 46,787 Long Term Note Payable 645,274 615,559 Accrued Vacation Payable 79,558 72,776

Total Current Liabilities 804,041 817,688

NET POSITIONInvested in Capital Assets 23,383,282 31,987,989 Restricted for:

Capital Outlay 24,128 24,128 Storm Pipe Repair 60,000 60,000

Unrestricted 7,553,414 2,628,047

TOTAL NET POSITION 31,020,824$ 34,700,164$

5-3


COMPARATIVE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


Operating Revenue:S.M.U.F. Fee 3,596,030$ 3,651,096$ 55,066$ 1.53%

Total Operating Revenue 3,596,030 3,651,096 55,066 1.53%

Operating Expenses before Depreciation:Administration 53,247 78,317 25,070 47.08%Engineering Support Services 226,563 213,068 (13,495) -5.96%Support Services 104,105 106,682 2,577 2.48%Streets Sweeping Section 264,852 278,699 13,847 5.23%Mosquito Control 90,170 145,860 55,690 61.76%Vegetative Management 35,094 36,060 966 2.75%Open Watercourse Maintenance 601,250 606,192 4,942 0.82%Closed Watercourse Maintenance 231,373 260,988 29,615 12.80%Stormwater Services 541,682 646,170 104,488 19.29%Transportation Services 88,894 77,343 (11,551) -12.99%Duval Regional Stormwater Park 18,662 194 (18,468) -98.96%Tumblin Creek 29,716 - (29,716) -100.00%

5,447 - (5,447) -100.00%N.P.D.E.S. Project-Illicit Discharge 52,517 23,139 (29,378) -55.94%N.P.D.E.S. Project-Public Outreach 15,006 32,891 17,885 119.19%N.P.D.E.S. Project-Operations BMP 39,951 19,142 (20,809) -52.09%N.P.D.E.S. Project-Stream Gages (K504) 14,237 5,340 (8,897) -62.49%N.P.D.E.S. Project-Enhanced Mapping (K505) 36,236 46,314 10,078 27.81%Paynes Prairie Sheetflow Restoration 15,884 108,690 92,806 584.27%Pinkoson Pond Outfall 6,820 - (6,820) -100.00%Surban Heights Piping - 53,863 53,863 n/aPinkoson Pond Corrective Improvements 22,995 - (22,995) -100.00%SW 35th Terrace Flood Hazardous Mitigation 1,085 - (1,085) -100.00%Depot Ave Stormwater Facility 33,918 411,037 377,119 1111.86%PW Work Management System - 9,132 9,132 n/aMaterial Relocation at Centralized Garage 87,348 - (87,348) -100.00%

Total Operating Expenses before Depreciation 2,617,052 3,159,121 542,069 20.71%

Operating Income (Loss) before Depreciation 978,978 491,975 (487,003) -49.75%Depreciation Expense 150,574 235,942 85,368 56.70%

Operating Income (Loss) 828,404 256,033 (572,371) -69.09%

Non-operating Revenues (Expenses):Investment Income / (Loss) 24,445 48,445 24,000 98.18%State Contributions - 61,114 61,114 n/aMiscellaneous Revenue - (5,609) (5,609) n/aInterest Expense (3,017) (2,890) 127 -4.21%Transfer to OPEB 2005 Debt Service (64,822) - 64,822 -100.00%Transfer to POB Series 2003A Debt Service (56,338) (33,642) 22,696 -40.29%Transfer to Depot SW Park (135,258) (135,258) - 0.00%Transfer to FFGFC 2005 Debt Service (10,000) - 10,000 -100.00%Transfer to Misc Grants (115) - (719,014) (719,014) n/a

Total Non-operating Revenue/(Expense): (244,990) (786,854) (541,864) 221.18%

Change in Net Position 583,414 (530,821) (1,114,235) -190.99%

Net Position, October 1 30,437,410 35,230,985 4,793,575 15.75%

Net Position, March 31 31,020,824$ 34,700,164$ 3,679,340$ 11.86%

Depot Park Improvements-Match for HUD-EDI Grant

5-4


STATEMENT OF CASH FLOWSFOR THE SIX MONTHS ENDED MARCH 31, 2015

CASH FLOWS FROM OPERATING ACTIVITIESCash received from customers 3,327,281$ Cash paid to suppliers (3,806,694) Cash paid to employees (1,447,245)

NET CASH REQUIRED FOR OPERATING ACTIVITIES (1,926,658)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESTransfer to Other Funds (887,914) Miscellaneous Revenue (5,609)

NET CASH USED BY NON-CAPITAL FINANCING ACTIVITIES (893,523)

CASH FLOWS FROM INVESTING ACTIVITIESInvestment Income / (Loss) 48,445 Principal Payments (29,716) Interest Expense (2,890)

NET CASH PROVIDED BY INVESTING ACTIVITIES 15,839

NET DECREASE IN CASH (2,743,228)

CASH & CASH EQUIVALENTS, OCTOBER 1, 2014 5,692,392

CASH & CASH EQUIVALENTS - MARCH 31, 2015 2,949,164$

RECONCILIATION OF NET INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES:

Operating Income 256,033$ Adjustments to reconcile operating income tonet cash provided by operating activities:

Depreciation 235,942 Increase in Accounts Receivable (323,815) Decrease in Accounts Payable (228,855) Increase in Contract Retainage 17,848 Decrease in Due to Other Funds (1,853,343) Decrease in Interest Payable (13,728) Decrease in Accrued Payroll (16,740)

Net Cash Required for Operating Activities (1,926,658)$

5-5



Cash received from customers during the period:Operating Revenue 3,651,096$

Net receivables at beginning of year 256,884 Net receivables at end of period 580,699 Excess / Decrease in Receivables (323,815)

Cash received from customers 3,327,281$

Cash paid to suppliers during the periodOperations-Support Services 20,372$ Street Sweeping Section 133,814 Mosquito Control 22,233 Vegetative Management 4,317 Open Watercourse Maintenance 160,249 Closed Watercourse Maintenance 98,289 Stormwater Services 642,994 N.P.D.E.S. Project-Illicit Discharge 23,139 N.P.D.E.S. Project-Public Outreach 32,891 N.P.D.E.S. Project-Operations BMP 3,788 N.P.D.E.S. Project-Stream Gages (K504) 5,340 N.P.D.E.S. Project-Enhanced Mapping (K505) 41,114 Paynes Prairie Sheetflow Restoration 84,157 Surban Heights Piping 48,702 Depot Ave Stormwater Facility 398,086 PW Work Management System 9,132

1,728,617 Adjustments for changes in related accruals:

Accounts payable and accrued expenses at the beginning of the year 354,087 Due to Other Funds 1,853,343 Accounts payable and accrued expenses at the end of the period 129,353 Due to Other Funds -

Additional Cash Payments not included in expense 2,078,077

Cash paid to suppliers 3,806,694$

Cash paid to employees during the periodPublic Works Admistrative Services 78,317$ Engineering-Support Services 213,068 Operations-Support Services 86,310 Street Sweeping Section 144,886 Mosquito Control 123,627 Vegetative Management 31,742 Open Watercourse Maintenance 445,943 Closed Watercourse Maintenance 162,699 Stormwater Services 3,176 Transportation Services 77,343 Duval Regional Stormwater Park 194 N.P.D.E.S. Project-Operations BMP 15,354 N.P.D.E.S. Project-Enhanced Mapping (K505) 5,200 Paynes Prairie Sheetflow Restoration 24,533 Surban Heights Piping 5,161 Depot Ave Stormwater Facility 12,952


Accrued Payroll & Vacation at the beginning of the year 89,516 Accrued Payroll & Vacation at the end of the year 72,776

Additional Cash Payments not included in expense 16,740

Cash paid to employees 1,447,245$

5-6


REVENUE COMPARISON BUDGET TO ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

ACTUAL % OFFY15 FY15 OVER / (UNDER) BUDGET

BUDGET ACTUAL BUDGET EARNEDOPERATING REVENUE

S.M.U.F. Fees 7,318,467$ 3,651,096$ (3,667,371)$ 49.89%

Total Operating Revenue: 7,318,467 3,651,096 (3,667,371) 49.89%

NON-OPERATING REVENUEInvestment Income / (Loss) 266,116 48,445 (217,671) 18.20%State Contributions 536,979 61,114 (475,865) 11.38%County Contributions 310,622 - (310,622) 0.00%City Contributions/Grant Match 694,629 - (694,629) 0.00%SJRWMD Contributions 582,278 - (582,278) 0.00%Miscellaneous Revenue 31,766 (5,609) (37,375) -17.66%Transfer from Misc Gifts & Grants 17,562 - (17,562) 0.00%Transfer from Capital Projects 117,819 - (117,819) 0.00%

Total Non-Operating Revenue 2,557,771 103,950 (2,453,821)

TOTAL REVENUES 9,876,238$ 3,755,046$ (6,121,192)$ 38.02%

5-7


REVENUE COMPARISON PRIOR YEAR VS CURRENT YEARFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

INCREASE / (DECREASE)VS PRIOR YEAR

FY14 FY15 $ %OPERATING REVENUE

S.M.U.F. Fees 3,596,030$ 3,651,096$ 55,066$ 1.53%

Total Operating Revenue: 3,596,030 3,651,096 55,066 1.53%

NON-OPERATING REVENUEInvestment Income / (Loss) 24,445 48,445 24,000 198.18%State Contributions - 61,114 61,114 n/aMiscellaneous Revenue - (5,609) (5,609) n/a

Total Non-Operating Revenue 24,445 103,950 79,505 325.24%

TOTAL REVENUES 3,620,475$ 3,755,046$ 134,571$ 3.72%

5-8


EXPENSE COMPARISON BUDGET TO ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

ACTUALFY15 FY15 OVER / (UNDER) % OF

BUDGET ACTUAL BUDGET BUDGETPUBLIC WORKS ADMINISTRATION (8010)

Personal Services 167,940$ 78,317$ (89,623)$ 46.63%TOTAL PUBLIC WORKS ADMINISTRATION 167,940 78,317 (89,623) 46.63%

ENGINEERING-SUPPORT SERVICES (8019)Personal Services 605,649 213,068 (392,581) 35.18%

TOTAL ENGINEERING-SUPPORT SERVICES 605,649 213,068 (392,581) 35.18%

OPERATIONS SUPPORT SERVICES (8020)Personal Services 235,983 86,310 (149,673) 36.57%Operating Expenses 76,060 20,372 (55,688) 26.78%

TOTAL OPERATIONS SUPPORT SERVICES 312,043 106,682 (205,361) 34.19%

STREETS-SWEEPING SECTION (8022)Personal Services 370,519 144,886 (225,633) 39.10%Operating Expenses 338,172 133,814 (204,358) 39.57%

TOTAL STREETS-SWEEPING SECTION 708,691 278,700 (429,991) 39.33%

MOSQUITO CONTROL (8023)Personal Services 312,245 123,627 (188,618) 39.59%Operating Expenses 91,633 22,233 (69,400) 24.26%

TOTAL MOSQUITO CONTROL 403,878 145,860 (258,018) 36.11%

VEGETATIVE MANAGEMENT (8024)Personal Services 72,071 31,742 (40,329) 44.04%Operating Expenses 28,200 4,317 (23,883) 15.31%

TOTAL VEGETATIVE MANAGEMENT 100,271 36,059 (64,212) 35.96%

OPEN WATERCOURSE MAINTENANCE (8025)Personal Services 1,343,691 445,943 (897,748) 33.19%Operating Expenses 331,196 160,249 (170,947) 48.38%Capital Outlay 29,670 - (29,670) 0.00%

TOTAL OPEN WATERCOURSE MAINTENANCE 1,704,557 606,192 (1,098,365) 35.56%

CLOSED WATERCOURSE MAINTENANCE (8026)Personal Services 332,960 162,699 (170,261) 48.86%Operating Expenses 261,666 98,289 (163,377) 37.56%

TOTAL CLOSED WATERCOURSE MAINTENANCE 594,626 260,988 (333,638) 43.89%

STORMWATER SERVICES (8040)Personal Services - 3,176 3,176 n/aOperating Expenses 1,060,005 438,436 (621,569) 41.36%GRU Service 386,632 204,558 (182,074) 52.91%Interest Expense 32,472 2,890 (29,582) 8.90%Debt Service & Transfers 470,618 168,900 (301,718) 35.89%

TOTAL STORMWATER SERVICES 1,949,727 817,960 (1,131,767) 41.95%

TRANSPORTATION SERVICES (8050)Personal Services 239,640 77,343 (162,297) 32.27%

TOTAL TRANSPORTATION SERVICES 239,640 77,343 (162,297) 32.27%

TRAFFIC MANAGEMENT SYSTEM (C340)Capital Outlay 117,819 - (117,819) 0.00%

TOTAL TRAFFIC MANAGEMENT SYSTEM 117,819 - (117,819) 0.00%

DEPOT AVE STORMWATER FACILITY (K207)Capital Outlay 35,427 - (35,427) 0.00%

TOTAL DEPOT AVE STORMWATER FACILITY 35,427 - (35,427) 0.00%

5-9




BUDGET ACTUAL BUDGET BUDGETDUVAL REGIONAL STORMWATER PARK (K213)

Capital Outlay 2,628 194 (2,434) 7.38%TOTAL DUVAL REGIONAL STORMWATER PARK 2,628 194 (2,434) 7.38%

TUMBLIN CREEK (K215)Operating Expenses 46,664 - (46,664) 0.00%Capital Outlay 835,769 - (835,769) 0.00%

TOTAL TUMBLIN CREEK 882,433 - (882,433) 0.00%

N.P.D.E.S. PROJECT - ILLICIT DISCHARGE (K501)Operating Expenses 136,861 23,139 (113,722) 16.91%

TOTAL NPDES PROJ-ILLICIT DISCHARGE 136,861 23,139 (113,722) 16.91%

N.P.D.E.S. PROJECT - PUBLIC OUTREACH (K502)Operating Expenses 138,342 32,891 (105,451) 23.78%

TOTAL NPDES PROJ-PUBLIC OUTREACH 138,342 32,891 (105,451) 23.78%

N.P.D.E.S. PROJECT - OPERATIONS BMP (K503)Personal Services 26,856 15,354 (11,502) 57.17%Operating Expenses 54,082 3,788 (50,294) 7.00%

TOTAL NPDES PROJ-OPERATIONS BMP 80,938 19,142 (61,796) 23.65%

N.P.D.E.S. PROJECT - STREAM GAGES (K504)Operating Expenses 24,938 5,340 (19,598) 21.41%

TOTAL NPDES PROJ-STREAM GAGES 24,938 5,340 (19,598) 21.41%

N.P.D.E.S. PROJECT - ENHANCED MAPPING (K505)Personal Services 24,426 5,200 (19,226) 21.29%Operating Expenses 110,169 41,114 (69,055) 37.32%

TOTAL NPDES PROJ-ENHANCED MAPPING 134,595 46,314 (88,281) 34.41%

N.P.D.E.S. PROJECT - ENHANCED MAPPING (K505)Personal Services 296,585 36,773 (259,812) 12.40%Operating Expenses 381,907 - (381,907) 0.00%

TOTAL NPDES PROJ-ENHANCED MAPPING 678,492 36,773 (641,719) 5.42%

N.P.D.E.S. PROJECT - TUMBLIN CREEK WASTE TRAP (K506)Operating Expenses 190,785 - (190,785) 0.00%Capital Outlay 189,757 - (189,757) 0.00%

TOTAL NPDES PROJ-TUMBLIN CREEK WASTE TRAP 380,542 - (380,542) 0.00%

N.P.D.E.S. PROJECT - G'VILL URBAN ARE LID PROJ (K507)Operating Expenses 43,575 - (43,575) 0.00%Capital Outlay 43,575 - (43,575) 0.00%

TOTAL NPDES PROJ-G'VILLE URB AREA LID PROJ 87,150 - (87,150) 0.00%

N.P.D.E.S. PROJECT - POSSUM/HOGTOWN CREEK WMP (K508)Operating Expenses 105,000 - (105,000) 0.00%

TOTAL NPDES PROJ-POS'M/HOGTOWN CREEK WMP 105,000 - (105,000) 0.00%

PIPE REPLACEMENT-SW 2ND AVE/SW 10TH ST/SW 5TH AVE (K600)Capital Outlay 567,550 - (567,550) 0.00%

TOTAL PIPE REPLACEMENT 567,550 - (567,550) 0.00%

5-10




BUDGET ACTUAL BUDGET BUDGETPIPE REPLACEMENT-NW 14TH ST (K605)

Capital Outlay 400,000 - (400,000) 0.00%TOTAL PIPE REPLACEMENT 400,000 - (400,000) 0.00%

PIPE REPLACEMENT-SW 6TH ST (K610)Capital Outlay 345,241 - (345,241) 0.00%

TOTAL PIPE REPLACEMENT 345,241 - (345,241) 0.00%

HATCHITT & FOREST-BMAP (KA10)Capital Outlay 300,000 - (300,000) 0.00%

TOTAL HATCHITT & FOREST-BMAP 300,000 - (300,000) 0.00%

PAYNES PRAIRIE SHEETFLOW RESTORATION (KA11)Personal Services - 24,533 24,533 n/aOperating Expenses 111,416 3,500 (107,916) 3.14%Capital Outlay 2,830,933 80,657 (2,750,276) 2.85%Transfers 719,014 719,014 - 100.00%

TOTAL PAYNES PRAIRIE RESTORATION 3,661,363 827,704 (2,833,659) 22.61%

DUVAL BASIN (KA13)Capital Outlay 17,661 - (17,661) 0.00%

TOTAL DUVAL BASIN 17,661 - (17,661) 0.00%

SURBAN HEIGHTS PIPING (KB20)Personal Services - 5,161 5,161 n/aCapital Outlay 1,000,000 48,702 (951,298) 4.87%

TOTAL SURBUBAN HGHTS PIPING 1,000,000 53,863 (946,137) 5.39%

SPRINGHILL NEIGHBORHOOD INFRASTRUCTURE (KB35)Capital Outlay 192,450 - (192,450) 0.00%

TOTAL SPRINGHILL N'HOOD INFRASTRUCTURE 192,450 - (192,450) 0.00%

SW 35TH TERR FLOOD HAZARDOUS MITIGATION (KB40)Capital Outlay 308,915 - (308,915) 0.00%

TOTAL SW 35TH TERR FLOOD HAZ MITIGATION 308,915 - (308,915) 0.00%

DEPOT AVE STORMWATER FACILITY (M186)Personal Services - 12,952 12,952 n/aOperating Expenses 48,807 41,142 (7,665) 84.30%Capital Outlay 1,276,787 356,943 (919,844) 27.96%

TOTAL PAYNES PRAIRIE RESTORATION 1,325,594 411,037 (914,557) 31.01%

PW WORK MANAGEMENT SYSTEM (M935)Capital Outlay 131,554 9,132 (122,422) 6.94%

TOTAL PW WORK MGMT SYSTEM 131,554 9,132 (122,422) 6.94%

MATERIAL RELOCATION PROJECT (Z200)Capital Outlay 33,188 - (33,188) 0.00%Transfers 440 - (440) 0.00%

TOTAL MATERIAL RELOCATION PROJECT 33,628 - (33,628) 0.00%

TOTAL EXPENSES (1) 17,197,651$ 4,049,925$ (13,147,726)$ 23.55%

(1) - excludes depreciation and includes expenses for capital acquisitions which are capitalized on the Income Statement.(2) - The capital project budgets are multi-year, the budget amount reflect the remaining project budget at the beginning

of the fiscal year

5-11



$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000 BUDGET ACTUAL

5-12


EXPENSE COMPARISON PRIOR YEAR VS CURRENT YEARFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 $ %PUBLIC WORKS ADMINISTRATION (8010)

Personal Services 53,247$ 78,317$ 25,070$ 147.08%TOTAL PUBLIC WORKS ADMINISTRATION 53,247 78,317 25,070 147.08%

ENGINEERING-SUPPORT SERVICES (8019)Personal Services 226,563 213,068 (13,495) 94.04%

TOTAL ENGINEERING-SUPPORT SERVICES 226,563 213,068 (13,495) 94.04%

OPERATIONS SUPPORT SERVICES (8020)Personal Services 87,989 86,310 (1,679) 98.09%Operating Expenses 16,116 20,372 4,256 126.41%

TOTAL OPERATIONS SUPPORT SERVICES 104,105 106,682 2,577 102.48%

STREETS-SWEEPING SECTION (8022)Personal Services 104,591 144,886 40,295 138.53%Operating Expenses 160,261 133,814 (26,447) 83.50%

TOTAL STREETS-SWEEPING SECTION 264,852 278,700 13,848 105.23%

MOSQUITO CONTROL (8023)Personal Services 75,319 123,627 48,308 164.14%Operating Expenses 14,851 22,233 7,382 149.71%

TOTAL MOSQUITO CONTROL 90,170 145,860 55,690 161.76%

VEGETATIVE MANAGEMENT (8024)Personal Services 32,812 31,742 (1,070) 96.74%Operating Expenses 2,282 4,317 2,035 189.18%

TOTAL VEGETATIVE MANAGEMENT 35,094 36,059 965 102.75%

OPEN WATERCOURSE MAINTENANCE (8025)Personal Services 450,414 445,943 (4,471) 99.01%Operating Expenses 150,836 160,249 9,413 106.24%

TOTAL OPEN WATERCOURSE MAINTENANCE 601,250 606,192 4,942 100.82%

CLOSED WATERCOURSE MAINTENANCE (8026)Personal Services 146,124 162,699 16,575 111.34%Operating Expenses 85,249 98,289 13,040 115.30%

TOTAL CLOSED WATERCOURSE MAINTENANCE 231,373 260,988 29,615 112.80%

STORMWATER SERVICES (8040)Personal Services (979) 3,176 4,155 -324.41%Operating Expenses 344,061 438,436 94,375 127.43%GRU Service 198,600 204,558 5,958 103.00%Interest Expense 3,017 2,890 (127) 95.79%Debt Service & Transfers 266,418 168,900 (97,518) 63.40%

TOTAL STORMWATER SERVICES 811,117 817,960 6,843 100.84%

TRANSPORTATION SERVICES (8050)Personal Services 88,894 77,343 (11,551) 87.01%

TOTAL TRANSPORTATION SERVICES 88,894 77,343 (11,551) 87.01%

5-13




FY14 FY15 $ %DUVAL REGIONAL STORMWATER PARK (K213)

Personal Services 368 194 (174) 52.72%Operating Expenses 18,294 - (18,294) 0.00%

TOTAL DUVAL REGIONAL STORMWATER PARK 18,662 194 (18,468) 1.04%

TUMBLIN CREEK (K215)Operating Expenses 29,716 - (29,716) 0.00%

TOTAL TUMBLIN CREEK 29,716 - (29,716) 0.00%

DEPOT PARK IMP-MATCH FOR HUD/EDI GRANT (K441)Operating Expenses 849 - (849) 0.00%Capital Outlay 4,598 - (4,598) 0.00%

TOTAL DEPOT PRK IMP-MATCH FOR HUD/EDI 5,447 - (5,447) 0.00%

N.P.D.E.S. PROJECT - ILLICIT DISCHARGE (K501)Operating Expenses 52,517 23,139 (29,378) 44.06%

TOTAL NPDES PROJ-ILLICIT DISCHARGE 52,517 23,139 (29,378) 44.06%

N.P.D.E.S. PROJECT - PUBLIC OUTREACH (K502)Operating Expenses 15,006 32,891 17,885 219.19%

TOTAL NPDES PROJ-PUBLIC OUTREACH 15,006 32,891 17,885 219.19%

N.P.D.E.S. PROJECT - OPERATIONS BMP (K503)Personal Services 12,693 15,354 2,661 120.96%Operating Expenses 27,258 3,788 (23,470) 13.90%

TOTAL NPDES PROJ-OPERATIONS BMP 39,951 19,142 (20,809) 47.91%

N.P.D.E.S. PROJECT - STREAM GAGES (K504)Operating Expenses 14,237 5,340 (8,897) 37.51%

TOTAL NPDES PROJ-STREAM GAGES 14,237 5,340 (8,897) 37.51%

N.P.D.E.S. PROJECT - ENHANCED MAPPING (K505)Personal Services 2,307 5,200 2,893 225.40%Operating Expenses 33,929 41,114 7,185 121.18%

TOTAL NPDES PROJ-ENHANCED MAPPING 36,236 46,314 10,078 127.81%

PAYNES PRAIRIE SHEETFLOW RESTORATION (KA11)Personal Services 15,884 24,533 8,649 154.45%Operating Expenses - 3,500 3,500 n/aCapital Outlay - 80,657 80,657 n/aTransfers - 719,014 719,014 n/a

TOTAL PAYNES PRAIRIE RESTORATION 15,884 827,704 811,820 5210.93%

PINKOSON POND OUTFALL (KA14)Operating Expenses 6,820 - (6,820) 0.00%

TOTAL PINKOSON POND OUTFALL 6,820 - (6,820) 0.00%

SURBAN HEIGHTS PIPING (KB20)Personal Services - 5,161 5,161 n/aCapital Outlay - 48,702 48,702 n/a

TOTAL SURBUBAN HGHTS PIPING - 53,863 53,863 n/a

5-14




FY14 FY15 $ %PINKOSON POND CORRECTIVE IMPROVEMENTS (KB30)

Operating Expenses 22,995 - (22,995) 0.00%TOTAL PINKOSON POND CORRECTIVE IMP 22,995 - (22,995) 0.00%

SW 35TH TERR FLOOD HAZARDOUS MITIGATION (KB40)Capital Outlay 1,085 - (1,085) 0.00%

TOTAL SW 35TH TERR FLOOD HAZ MITIGATION 1,085 - (1,085) 0.00%

DEPOT AVE STORMWATER FACILITY (M186)Personal Services 1,680 12,952 11,272 770.95%Operating Expenses 32,238 41,142 8,904 127.62%Capital Outlay - 356,943 356,943 n/a

TOTAL PAYNES PRAIRIE RESTORATION 33,918 411,037 377,119 1211.86%

PW WORK MANAGEMENT SYSTEM (M935)Capital Outlay - 9,132 9,132 n/a

TOTAL PW WORK MGMT SYSTEM - 9,132 9,132 n/a

MATERIAL RELOCATION PROJECT (Z200)Personal Services 2,087 - (2,087) 0.00%Operating Expenses 1,050 - (1,050) 0.00%Capital Outlay 84,211 - (84,211) 0.00%

TOTAL MATERIAL RELOCATION PROJECT 87,348 - (87,348) 0.00%

TOTAL EXPENSES (1) 2,886,487$ 4,049,925$ 1,163,438$ 140.31%

(1) - excludes depreciation and includes expenses for capital acquisitions which are capitalized on the Income Statement.(2) - The capital project budgets are multi-year, the budget amount reflect the remaining project budget at the beginning

of the fiscal year

5-15



$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 FY14 FY15

5-16

CITY OF GAINESVILLEIRONWOOD GOLF COURSE ENTERPRISE FUND (415, 417 & 418)


Fund Description: The Ironwood Golf Fund is used to account for the operations of the City-owned public golf course.Ironwood was acquired by the City in March 1992 with the proceeds from the FFGFC 1992 Bond Issue.

Funding Sources: Funding for this fund is from user fees of the golf course and facilities, including green fees, cartrentals, concessions, driving range, facilitiy rentals and miscellaneous golf course related revenue.

Fund Spending: Uses of this fund are for golf course operations.

For second quarter of fiscal year 2015, the Ironwood Golf Course Enterprise Fund generated operating revenue of$361,815 and incurred operating expenses of $619,107 This activity resulted in an operating loss in the amount of$257,292 before depreciation. Non-operating activities resulted in a net gain of $400,834 combined with the depreciationexpense of $60,476, the Ironwood Fund generated a net gain of $83,066.

Operating revenue was at 42.16% of the annual budget and total expenses, excluding depreciation, were at 49.24%. Incomparing to last fiscal year, total revenue increased $1,234 and total expenses increased $17,218.

During the 2006 fiscal year, a $2.00 capital improvement surcharge was added to each round of golf (excluding raincheck rounds). On March 30, 2010 Ironwood temporarily closed to begin a complete renovation of the golf course'slandscape. Throughout the closure, reconstruction of all greens, complexes and bunkers were upgraded to USGAspecifications. Renovation included; enlarging and leveling the tee complexes, installing new drainage and irrigationsystems, repairing cart paths, and rebuilding the driving range and putting green. Upon reopening November 2, 2011 thesurcharge was raised to $5.00 per round; the surcharge reserve has been designated for repayment toward a $1,313,093bond issued during the 2010 fiscal year.

5-17



FY14 FY15ASSETS

Current AssetsPetty Cash 125$ 3,400$ Equity in Pooled Cash (1,420,515) (1,101,645) Deposits 1,400 1,400 Inventory 23,510 29,275 Unamortized Loan Costs 36,127 36,127

Total Current Assets (1,359,353) (1,031,443)

Property, Buildings and Equipment-Net 2,229,654 2,121,151

TOTAL ASSETS 870,301$ 1,089,708$


State Sales Tax Payable 4,448$ 5,203$ Deferred Revenue 6,280 7,943 Accrued Vacation Payable 6,619 7,866


Long Term Liabilities:Bond Payable 1,162,163 1,109,337

Total Liabilities 1,179,510 1,174,372

NET POSITIONInvested in Capital Assets 1,067,491 1,011,814 Restricted for:

Capital Improvement Surcharge 172,820 147,130

Unrestricted (1,587,951) (1,243,608)

TOTAL NET POSITION (347,640)$ (84,664)$

5-18




Operating Revenue:Green Fees 150,814$ 146,078$ (4,736)$ -3.14%Membership Permits 925 - (925) -100.00%Cart Rentals 82,496 87,694 5,198 6.30%Pro Shop 25,600 26,103 503 1.96%Driving Range 18,050 17,917 (133) -0.74%Concessions 76,274 71,070 (5,204) -6.82%Facility Rental 5,351 11,866 6,515 121.75%Other 1,071 1,087 16 1.49%

Total Operating Revenue 360,581 361,815 1,234 0.34%

Operating Expenses before Depreciation:Administration 223,969 211,796 (12,173) -5.44%Pro Shop 31,457 25,622 (5,835) -18.55%Concessions 29,902 36,275 6,373 21.31%Maintenance 260,487 245,000 (15,487) -5.95%Golf Course Operations 56,072 100,414 44,342 79.08%

Total Operating Expenses before Depreciation 601,887 619,107 17,220 2.86%

Operating Income (Loss) before Depreciation (241,306) (257,292) (15,986) 6.62%

Depreciation Expense 66,408 60,476 (5,932) -8.93%Operating Income (Loss) (307,714) (317,768) (10,054) 3.27%

Non-operating Revenues (Expenses):Investment Income / (Loss) (5,142) (10,027) (4,885) 95.00%Transfer from General Fund 432,270 416,225 (16,045) -3.71%Capital Improvements Surcharge 78,278 73,855 (4,423) -5.65%Capital Improvements (44,516) (55,843) (11,327) 25.44%Interest Expense (21,415) (20,887) 528 -2.47%Transfer to OPEB 2005 Debt Service (6,926) (2,489) 4,437 -64.06%Transfer to POB Series 2003A Debt Service (6,020) - 6,020 -100.00%

Total Non-operating Revenues (Expenses): 426,529 400,834 (25,695) -6.02%

Change in Net Position 118,815 83,066 (35,749) -30.09%

Net Position, October 1 (466,455) (167,730) 298,725 -64.04%

Net Position, March 31 (347,640)$ (84,664)$ 262,976$ -75.65%

5-19



CASH FLOWS FROM OPERATING ACTIVITIESCash received from customers 361,815$ Cash paid to suppliers (561,415) Cash paid to employees (82,961)

NET CASH REQUIRED FOR OPERATING ACTIVITIES (282,561)

CASH FLOWS FROM CAPITAL FINANCING ACTIVITIESCapital Improvements Surcharge 73,855 Fixed Asset Acquistions (55,842)

NET CASH PROVIDED BY CAPITAL FINANCING ACTIVITES 18,013

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESTransfer to Other Funds (2,489) Transfer from Other Funds 416,225

NET CASH PROVIDED BY NON-CAPITAL FINANCING ACTIVITES 413,736

CASH FLOWS FROM INVESTING ACTIVITIESInvestment Gain/(Loss) (10,027) Interest Expense-Long Term Bond (20,888)

NET CASH USED BY INVESTING ACTIVITIES (30,915)

NET INCREASE IN CASH 118,273

CASH & CASH EQUIVALENTS - OCTOBER 1, 2014 (1,216,518)

CASH & CASH EQUIVALENTS - MARCH 31, 2015 (1,098,245)$


Operating Loss (317,768)$ Adjustments to reconcile operating income tonet cash provided by operating activities:

Depreciation 60,476 Decrease in Accounts Payable (26,375) Increase in State Sales Tax Payable 1,227 Increase in Deferred Revenue 930 Decrease in Accrued Payroll (1,050)

Net Cash Required for Operating Activities (282,561)$

5-20



Cash received from customers during the period:Operating Revenue 361,815$

Net receivables at beginning of year 1,400 Net receivables at end of period 1,400 Excess / Decrease in Receivables -

Cash received from customers 361,815$

Cash paid to suppliers during the periodAdministration 176,797$ Pro Shop 23,669 Concessions 28,457 Maintenance 245,000 Golf Course Operations 63,272

537,196 Adjustments for changes in related accruals:

Accounts payable and accrued expenses at the beginning of the year 144,771 Deferred Revenue 7,013 Inventory (29,275) Accounts payable and accrued expenses at the end of the period 49,226 Deferred Revenue 7,943 Inventory (29,275)


Cash paid to suppliers 631,812$

Cash paid to employees during the periodAdministration 34,998$ Pro Shop 1,953 Concessions 7,817 Golf Course Operations 37,142


Accrued Payroll & Vacation at the beginning of the year 8,916 Accrued Payroll & Vacation at the end of the year 7,866


Cash paid to employees 82,961$

5-21





Green Fees 379,038$ 146,078$ (232,960)$ 38.54%Cart Rentals 230,759 87,694 (143,065) 38.00%Pro Shop 48,679 26,103 (22,576) 53.62%Driving Range 31,794 17,917 (13,877) 56.35%Concessions 152,423 71,070 (81,353) 46.63%Facility Rental 14,942 11,866 (3,076) 79.41%Other 573 1,087 514 189.70%

Total Operating Revenue: 858,208 361,815 (496,393) 42.16%

NON-OPERATING REVENUE

Investment Income / (Loss) - (10,027) (10,027) n/aTransfer from General Fund 864,540 416,225 (448,315) 48.14%Capital Improvements Surcharge 140,535 73,855 (66,680) 52.55%

Total Non-Operating Revenue 1,005,075 480,053 (525,022) 47.76%

TOTAL REVENUES 1,863,283$ 841,868$ (1,021,415)$ 45.18%

5-22



$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000 BUDGET ACTUAL

5-23



INCREASES / (DECREASE)VS PRIOR YEAR


Green Fees 150,814$ 146,078$ (4,736)$ -3.14%Membership Permits 925 - (925) -100.00%Cart Rentals 82,496 87,694 5,198 6.30%Pro Shop 25,600 26,103 503 1.96%Driving Range 18,050 17,917 (133) -0.74%Concessions 76,274 71,070 (5,204) -6.82%Facility Rental 5,351 11,866 6,515 121.75%Other 1,071 1,087 16 1.49%

Total Operating Revenue: 360,581 361,815 1,234 0.34%


Investment Income / (Loss) (5,142) (10,027) (4,885) 195.00%Transfer from General Fund 432,270 416,225 (16,045) 96.29%Capital Improvements Surcharge 78,278 73,855 (4,423) 94.35%

Total Non-Operating Revenue 505,406 480,053 (25,353) -5.02%

TOTAL REVENUES 865,987$ 841,868$ (24,119)$ -2.79%

5-24



-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000 FY14 FY15

5-25




BUDGET ACTUAL BUDGET BUDGETADMINISTRATION (8570)

Personal Services 147,483$ 34,999$ (112,484)$ 23.73%Operating Expenses 163,585 80,774 (82,811) 49.38%Indirect Cost 192,046 96,023 (96,023) 50.00%

TOTAL ADMINISTRATION 503,114 211,796 (291,318) 42.10%

PRO SHOP (8571)Personal Services 11,967 1,953 (10,014) 16.32%Operating Expenses 24,362 23,669 (693) 97.16%

TOTAL PRO SHOP 36,329 25,622 (10,707) 70.53%

CONCESSIONS (8572)Personal Services 21,918 7,818 (14,100) 35.67%Operating Expenses 98,000 28,457 (69,543) 29.04%

TOTAL CONCESSIONS 119,918 36,275 (83,643) 30.25%

MAINTENANCE (8573)Operating Expenses 490,000 245,000 (245,000) 50.00%

TOTAL MAINTENANCE 490,000 245,000 (245,000) 50.00%

OPERATIONS (8574)Personal Services 73,083 37,142 (35,941) 50.82%Operating Expenses 34,900 63,272 28,372 181.30%

TOTAL OPERATIONS 107,983 100,414 (7,569) 92.99%

TOTAL OPERATING EXPENSES (1) 1,257,344$ 619,107$ (638,237)$ 49.24%

DEBT SERVICESPension Obligation Bond 4,977$ 2,489$ (2,488)$ 50.01%

TOTAL DEBT SERVICES 4,977 2,489 (2,488) 50.01%

CAPITAL IMPROVEMENTCapital Outlay 189,125 55,843 (133,282) 29.53%Interest Expense 41,774 20,887 (20,887) 50.00%

TOTAL CAPITAL IMPROVEMENT 230,899 76,730 (154,169) 33.23%

TOTAL EXPENSES (1) 1,493,220$ 698,326$ (794,894)$ 46.77%

(1) - excludes depreciation

5-26



$-

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

BUDGET ACTUAL

5-27




FY14 FY15 $ %ADMINISTRATION (8570)

Personal Services 34,890$ 34,999$ 109$ 0.31%Operating Expenses 82,337 80,774 (1,563) -1.90%Indirect Cost 106,742 96,023 (10,719) -10.04%

TOTAL ADMINISTRATION 223,969 211,796 (12,173) -5.44%

PRO SHOP (8571)Personal Services 2,129 1,953 (176) -8.27%Operating Expenses 29,328 23,669 (5,659) -19.30%

TOTAL PRO SHOP 31,457 25,622 (5,835) -18.55%

CONCESSIONS (8572)Personal Services 8,542 7,818 (724) -8.48%Operating Expenses 21,360 28,457 7,097 33.23%

TOTAL CONCESSIONS 29,902 36,275 6,373 21.31%

MAINTENANCE (8573)Operating Expenses 260,487 245,000 (15,487) -5.95%

TOTAL MAINTENANCE 260,487 245,000 (15,487) -5.95%

OPERATIONS (8574)Personal Services 39,584 37,142 (2,442) -6.17%Operating Expenses 16,488 63,272 46,784 283.75%

TOTAL OPERATIONS 56,072 100,414 44,342 79.08%

TOTAL OPERATING EXPENSE (1) 601,887$ 619,107$ 17,220$ 2.86%

DEBT SERVICESOPEB Bond 6,926$ -$ (6,926)$ -100.00%Pension Obligation Bond 6,020 2,489 (3,531) -58.65%

TOTAL DEBT SERVICES 12,946 2,489 (10,457) -80.77%

CAPITAL IMPROVEMENTCapital Outlay 44,516 55,843 11,327 125.44%Interest Expense 21,415 20,887 (528) 97.53%

TOTAL CAPITAL IMPROVEMENT 65,931 76,730 10,799

TOTAL EXPENSES (1) 680,764$ 698,326$ 17,562$ 2.58%

(1) - excludes depreciation

5-28



$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000 FY14 FY15

5-29


MONTHLY ROUNDS PLAYED AND REVENUE GENERATEDFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

FY14 FY15 % Increase FY14 FY15 % IncreaseMonth -Decrease -Decrease

October 3,162 2,966 -6.61% 83,065$ 89,669$ 7.36%November 2,878 2,457 -17.13% 71,177 65,169 -9.22%December 2,969 2,845 -4.36% 75,436 75,355 -0.11%January 2,048 2,603 21.32% 51,523 68,035 24.27%February 2,562 2,454 -4.40% 65,085 71,467 8.93%March 2,929 3,797 22.86% 81,883 93,950 12.84%

16,548 17,122 3.47% 428,169$ 463,645$ 8.29%

* NOTE: The above amounts are taken from the daily sales journal prepared by Ironwood. These amounts differslightly from what is shown in the Income Statement due to timing differences of when the cash receipts areposted. However, this presentation gives a direct relationship as to the revenue generated from the roundsplayed for the month.

ROUNDS PLAYED * REVENUE *

5-30


MONTHLY ROUNDS PLAYED COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


MONTHLY REVENUE COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

OCT NOV DEC JAN FEB MAR

FY14

FY15

$0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000

$100,000


FY14

FY15

5-31


AVERAGE MONTHLY STATISTICSFISCAL YEARS 2014 VS 2015 & FISCAL YEARS 2013 VS 2015

FOR THE SIX MONTHS ENDED MARCH 31, 2013, 2014 AND 2015

AVERAGE DAILY REVENUE COMPARISON BY MONTHIncrease / (Decrease) Increase / (Decrease)

FY14 FY15 $ % FY13 FY15 $ %

October 2,680$ 2,892$ 212$ 7.9% 2,100$ 2,892$ 792$ 0.0%November 2,373 2,172 (201) -8.5% 2,308 2,172 (136) -5.9%December 2,433 2,431 (2) -0.1% 2,230 2,431 201 9.0%January 1,662 2,195 533 32.1% 2,714 2,195 (519) -19.1%February 2,324 2,552 228 9.8% 3,070 2,552 (518) -16.9%March 2,641 3,031 390 14.8% 3,360 3,031 (329) -9.8%

AVERAGE DAILY ROUNDS PLAYED COMPARISON BY MONTHIncrease / (Decrease) Increase / (Decrease)

FY14 FY15 Rounds % FY13 FY15 Rounds %October 102 99 (3) -2.9% 84 99 15 0.0%November 96 82 (14) -14.6% 98 82 (16) -16.3%December 96 92 (4) -4.2% 102 92 (10) -9.8%January 66 84 18 27.3% 104 84 (20) -19.2%February 92 88 (4) -4.3% 109 88 (21) -19.3%March 94 122 28 29.8% 125 122 (3) -2.4%

AVERAGE DAILY REVENUE PER ROUND COMPARISON BY MONTHIncrease / (Decrease) Increase / (Decrease)

FY14 FY15 $/Round % FY13 FY15 $/Round %October 26.27$ 29.21$ 2.94$ 11.2% 25.00 29.21$ 4.21$ 0.0%November 24.72 26.49 1.77 7.2% 23.55 26.49 2.94 12.5%December 25.34 26.42 1.08 4.3% 21.86 26.42 4.56 20.9%January 25.18 26.13 0.95 3.8% 26.10 26.13 0.03 0.1%February 25.26 29.00 3.74 14.8% 28.17 29.00 0.83 2.9%March 28.10 24.84 (3.26) -11.6% 26.88 24.84 (2.04) -7.6%

5-32


AVERAGE DAILY STATISTICSFISCAL YEARS 2014 VS 2015 & FISCAL YEARS 2013 VS 2015

FOR THE SIX MONTHS ENDED MARCH 31, 2013, 2014 AND 2015

AVERAGE DAILY REVENUE COMPARISONIncrease / (Decrease) Increase / (Decrease)

FY14 FY15 $ % FY13 FY15 $ %

Monday 1,695$ 2,298$ 603$ 35.6% 2,290$ 2,298$ 8$ 0.3%Tuesday 1,566 1,738 172 11.0% 1,978 1,738 (240) -12.1%Wednesday 1,905 2,030 125 6.6% 2,035 2,030 (5) -0.2%Thursday 1,732 1,637 (95) -5.5% 2,200 1,637 (563) -25.6%Friday 2,840 3,432 592 20.8% 3,663 3,432 (231) -6.3%Saturday 3,024 3,238 214 7.1% 3,844 3,238 (606) -15.8%Sunday 3,706 3,459 (247) -6.7% 3,985 3,459 (526) -13.2%

Weekly Average 16,468$ 17,832$ 1,364$ 8.3% 19,995$ 17,832$ (2,163)$ -10.8%

AVERAGE DAILY ROUNDS PLAYED COMPARISONIncrease / (Decrease) Increase / (Decrease)

FY14 FY15 Rounds % FY13 FY15 Rounds %Monday 80 96 16 20.0% 89 96 7 7.9%Tuesday 75 76 1 1.3% 88 76 (12) -13.6%Wednesday 73 86 13 17.8% 83 86 3 3.6%Thursday 76 73 (3) -3.9% 92 73 (19) -20.7%Friday 108 118 10 9.3% 126 118 (8) -6.3%Saturday 95 94 (1) -1.1% 123 94 (29) -23.6%Sunday 128 116 (12) -9.4% 126 116 (10) -7.9%

Weekly Average 635 659 24 3.8% 727 659 (68) -9.4%

AVERAGE DAILY REVENUE PER ROUND COMPARISONIncrease / (Decrease) Increase / (Decrease)

FY14 FY15 $/Round % FY13 FY15 $/Round %Monday 21.19$ 23.94$ 2.75$ 13.0% 25.73$ 23.94$ (1.79)$ -7.0%Tuesday 20.88 22.87 1.99 9.5% 22.48 22.87 0.39 1.7%Wednesday 26.10 23.60 (2.50) -9.6% 24.52 23.60 (0.92) -3.8%Thursday 22.79 22.42 (0.37) -1.6% 23.91 22.42 (1.49) -6.2%Friday 26.30 29.08 2.78 10.6% 29.07 29.08 0.01 0.0%Saturday 31.83 34.45 2.62 8.2% 31.25 34.45 3.20 10.2%Sunday 28.95 29.82 0.87 3.0% 31.63 29.82 (1.81) -5.7%

Weekly Average 25.93$ 27.06$ 1.13$ 4.4% 27.50$ 27.06$ (0.44)$ -1.6%

5-33


AVERAGE DAILY ROUNDS PLAYED COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2013, 2014 AND 2015


AVERAGE DAILY SALES COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2013, 2014 AND 2015

-

20

40

60

80

100

120

140

MON TUE WED THU FRI SAT SUN

FY13

FY14

FY15

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$4,500

MON TUE WED THU FRI SAT SUN

FY13

FY14

FY15

5-34


FIVE YEAR ANALYSIS-TOTAL ROUNDS PLAYEDFOR THE SIX MONTHS ENDED MARCH 31

Golf course closed for renovations from March 30, 2010 to November 1, 2010.

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

20,000

FY15 FY14 FY13 FY12 FY11

5-35

CITY OF GAINESVILLEFLORIDA BUILDING CODE ENFORCEMENT ENTERPRISE FUND (416)


Fund Description: To account for revenues and expenses related to the enforcement of the Florida BuildingCode as defined in Florida Statue 553.80. This fund was established October 1, 2006 pursuant to changesin the state law requirements.

Funding Source: The source for this fund is from user fees from building permits.

Fund Spending: Monies are restricted for Building Code Enforcement.

For the six months ending March 31, 2015, the Florida Building Code Enforcement Fund generated $1,325,885in operating revenue and incurred $995,365 in operating expenses before depreciation. This activity with a$14,075 non-operating net gain and $1,450 in depreciation resulted in an increase to net position in the amountof $343,145 at March 31.

When comparing the revenue and expenses to the same time period of the previous fiscal year; Operatingrevenue earned 58.72% of the fiscal year budget and represents a $375,201 increase. Operating Expenses areat 41.73% of the fiscal year budget and $60,818 less than the previous fiscal year at March 31.

The Cash position for the Building Code Enforcement reflects a net loss of $37,904 for the 2015 fiscal year thusfar. The Statement of Cash Flows on pages 5-38 and 5-39 detail the cash activity for the fiscal year.

With the construction boom of 2007 and 2008 this fund built a strong fund balance. During the down-turn in theeconomy through 2009 and 2010 this fund's revenue declined, however there are sufficient net assets to retain apositive fund balance through the economic trough.

The Florida Building Code Enforcement Enterprise Fund (FBCE) was established during the 2007 fiscal year. Inprior years, this fund was reported in the General Fund as the Building Inspection Department.

5-36



FY14 FY15

ASSETS

Equity in Pooled Cash 3,105,293$ 3,778,815$ Fuel 4,142 4,143


Capital Assets:Equipment 4,716 1,484

Total Non-Current Assets 4,716 1,484

TOTAL ASSETS 3,114,151$ 3,784,442$


LIABILITIES

Accounts Payable 224,782$ 290,629$ Accrued Vacation 79,235 85,001 Due to Other Funds - 33 Total Liabilities 304,017 375,663

NET POSITION

Invested in Capital Assets 4,716 1,484

Restricted 2,805,418 3,407,295


5-37


STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


Operating Revenue:Permits & Fees 950,685$ 1,325,885$ 375,200$ 39.47%

Total Operating Revenue 950,685 1,325,885 375,200 39.47%

Operating Expenses before Depreciation:Administration 1,051,767 962,224 (89,543) -8.51%Operations 4,417 33,141 28,724 650.31%

Total Operating Expense 1,056,184 995,365 (60,819) -5.76%

Operating Income (Loss) before Depreciation (105,499) 330,520 436,019 413.29%

Depreciation Expense 1,218 1,450 232 19.05%

Operating Income (Loss) (106,717) 329,070 435,787 -408.36%

Non-operating Revenues (Expenses):Investment Income / (Loss) 10,367 32,672 22,305 215.15%Transfer from General Fund 25,000 - (25,000) -100.00%Transfer to OPEB 2005 Debt Service (41,327) - 41,327 -100.00%Transfer to POB Series 2003A Debt Service (35,916) (18,597) 17,319 -48.22%

Total Non-operating Revenues (Expenses) (41,876) 14,075 55,951 -133.61%

Change in Net Position (148,593) 343,145 491,738 330.93%

Total Net Position, October 1 2,958,727 3,065,634 106,907 3.61%

Total Net Position, March 31 2,810,134$ 3,408,779$ 598,645$ 21.30%

5-38



CASH FLOWS FROM OPERATING ACTIVITIESCash received from customers 1,325,885$ Cash paid to employees (748,444) Cash paid to suppliers (248,366)

NET CASH PROVIDED BY OPERATING ACTIVITIES 329,075

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESTransfer to Other Funds (18,597)


CASH FLOWS FROM INVESTING ACTIVITIESInterest Income 32,672


NET INCREASE / (DECREASE) IN CASH 343,150

CASH & CASH EQUIVALENTS - OCTOBER 1, 2014 3,435,665



Operating Income 329,070$ Adjustments to reconcile operating income tonet cash used by operating activities:Depreciation 1,450 Increase in Accounts Payable 7,062 Increase in Due to Other Funds 33 Decrease in Accrued Payroll (8,540)

Net Cash Provided by Operating Activities 329,075$

5-39




Net receivables at beginning of year 4,143 Net receivables at end of period 4,143 Excess of collections from customers over new receivables -


Cash paid to suppliers during the periodPayments to suppliers 255,462$

Adjustments for changes in related accruals:

Account balances at beginning of the year: Accounts Payable 283,566 Due to Other Funds - Total 283,566

Account balances at end of the period Accounts Payable 290,629 Total 290,662

(7,096)

Cash paid to suppliers 248,366$

Cash paid to employees during the periodPersonal Services 739,904$

Adjustments for changes in related accruals:Account balances at beginning of the period Accrued Payroll & Vacation 93,541

Account balances at end of the period Accrued Payroll & Vacation 85,001



5-40


REVENUE COMPARISON - BUDGET VS. ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

% OFFY15

FY15 FY15 BUDGETBUDGET ACTUAL EARNED

OPERATING REVENUE:Fast Track Processing Fee 9,694$ -$ 0.00%Building Permits 1,610,000 1,051,486 65.31%Special Inspection Revenue 20,930 27,300 130.43%Misc. Permits 13,026 5,033 38.64%Contractors Exam Fees 306 233 76.14%Electric Plumbing & Gas Fees 577,606 231,331 40.05%Street Graphics Inspection 17,494 6,691 38.25%Competency Renewals 8,750 3,812 43.57% TOTAL OPERATING REVENUE 2,257,806 1,325,886 58.72%

NON-OPERATING REVENUE:Investment Income / (Loss) 68,867 32,671 47.44%Transfer from General Fund - - n/aTOTAL NON-OPERATING REVENUE 68,867 32,671 47.44%

TOTAL REVENUE 2,326,673$ 1,358,557$ 58.39%

5-41


REVENUE BUDGET TO ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

Budget

Actual

5-42


REVENUE COMPARISON -PRIOR YEAR VS CURRENT YEARFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


OPERATING REVENUE:Fast Track Processing Fee 1,240$ -$ (1,240)$ -100.00%Building Permits 691,596 1,051,486 359,890 52.04%Special Inspection Revenue 9,100 27,300 18,200 200.00%Misc. Permits 5,912 5,033 (879) -14.87%Contractors Exam Fees 266 233 (33) -12.41%Electric Plumbing & Gas Fees 231,444 231,331 (113) -0.05%Street Graphics Inspection 7,294 6,691 (603) -8.27%Competency Renewals 3,833 3,812 (21) -0.55%

TOTAL OPERATING REVENUE 950,685 1,325,886 375,201 39.47%

NON-OPERATING REVENUE:Investment Income / (Loss) 10,367 32,671 22,304 215.14%Transfer from General Fund 25,000 - (25,000) -100.00%

TOTAL NON-OPERATING REVENUE 35,367 32,671 (2,696) -7.62%

TOTAL REVENUE 986,052$ 1,358,557$ 372,505$ 37.78%

5-43


EXPENSE COMPARISON - BUDGET VS. ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

% OFFY15

FY15 FY15 BUDGETBUDGET ACTUAL EXPENDED

OPERATING EXPENSES:Personal Services 1,827,625$ 739,904$ 40.48%Operating Expenses 255,653 105,917 41.43%Capital Outlay 2,900 - 0.00%Indirect Cost 299,090 149,545 50.00%

TOTAL OPERATING EXPENSES 2,385,268 995,366 41.73%

NON-OPERATING EXPENSES:Transfer to POB Debt Service 37,195 18,597 50.00%Depreciation Expense 2,900 1,450 50.00%

TOTAL NON-OPERATING EXPENSES 40,095 20,047 50.00%

TOTAL EXPENSES 2,425,363$ 1,015,413$ 41.87%

5-44


OPERATING EXPENSE COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


OPERATING EXPENSES:Personal Services 791,003$ 739,904$ (51,099)$ -6.46%Operating Expenses 128,018 105,917 (22,101) -17.26%Indirect Cost 137,163 149,545 12,382 9.03%

TOTAL OPERATING EXPENSES 1,056,184 995,366 (60,818) -5.76%

NON-OPERATING EXPENSES:Transfer to OPEB Debt Service 41,327 - (41,327) -100.00%Transfer to POB Debt Service 35,916 18,597 (17,319) -48.22%Depreciation Expense 1,218 1,450 232 19.05%

TOTAL NON-OPERATING EXPENSES 78,461 20,047 (58,414) -74.45%

TOTAL EXPENSES 1,134,645$ 1,015,413$ (119,232)$ -10.51%

5-45

CITY OF GAINESVILLESOLID WASTE ENTERPRISE FUND (420)


Fund Description: To account for the City's refuse and recycling collection program. The refuse and recyclingcollections are performed by private contractors and are funded through user fees.

Funding Source: The source for this fund is from user fees collected from franchise fees and refuse.

Fund Spending: Monies collected used on providing goods or services to the general public.

FY14 FY15 $ %Waste Management 2,207,789$ 2,292,759$ 84,970$ 3.8%Land Fill & Dumping Fee 685,152 577,349 (107,803) -15.7%Total Contract Service Expense 2,892,941$ 2,870,108$ (22,833)$ -0.8%

The cash position for Solid Waste reflects a net increase of $2,312,053 ending in a positive balance atthe end of the quarter. The Statement of Cash Flows on pages 5-47 and 5-48 detail the cash activity forthe fiscal year.

Increase/(Decrease)

For the six months ending March 31, 2015, the Solid Waste Enterprise Fund generated $4,549,564 inoperating revenue and incurred $3,592,474 in operating expenses before depreciation. This activity with a$715,834 non-operating net loss and $34,442 in depreciation resulted in a increase to net assets in theamount of $206,814 through March 31, 2015.

When comparing the revenue and expeses to the same time period of the previous fiscal year; Operating revenue earned 52.82% of the fiscal year budget and increased $40,471 increase. Operating Expenses are at 44.88% of the fiscal year budget and $246,190 less than the previous fiscal year.

A breakdown of contract service expenses for the six months ending March 31, 2014 and 2015, is shownbelow and a graph of the operating expenses can be found on page 5-56 of this report.

5-46

MARCH 31, 2014 AND 2015

FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash 2,742,826$ 5,400,873$ Accounts Receivable 1,203 1,263 Due from Other Funds 536,838 544,075 Unbilled Revenues, (net) 360,579 360,580


Capital AssetsProperty, Buildings and Equipment-Net 695,831 618,829

TOTAL ASSETS 4,337,277$ 6,925,622$



Accounts Payable 454,317$ 353,485$ Accrued Vacation Payable 39,115 32,615 Long-Term Note Payable 645,275 2,715,559

Total Current Liabilities 1,138,707 3,101,660

NET POSITION

Invested in Capital Assets 695,831 618,829

Unrestricted 2,502,740 3,205,130



COMPARATIVE STATEMENT OF NET POSITION

5-47




Operating Revenue:Franchise Fees - Solid Waste 538,884$ 533,585$ (5,299)$ -0.98%Garbage Bag Fees 40,665 35,715 (4,950) -12.17%Refuse Collection 3,929,544 3,980,264 50,720 1.29%


Operating Expenses before Depreciation:Personal Services 371,357 375,867 4,510 1.21%Indirect Cost 88,078 92,482 4,404 5.00%Contract Services-Waste Removal 2,959,778 2,870,108 (89,670) -3.03%GRU Billing Expense 134,142 138,168 4,026 3.00%Other Operating Expenses 280,820 115,849 (164,971) -58.75%

Total Operating Expenses before Depreciation 3,834,175 3,592,474 (241,701) -6.30%

Operating Income (Loss) before Depreciation 674,918 957,090 282,172 41.81%

Depreciation Expense 13,118 34,442 21,324 162.56%Operating Income (Loss) 661,800 922,648 260,848 39.41%

Non-operating Revenues (Expenses):Investment Income / (Loss) 9,821 43,426 33,605 -342.17%Interest Expense (3,017) (2,890) 127 4.21%Transfer from General Fund 3,200 3,200 - 0.00%Transfer to General Fund (150,000) (150,000) - 0.00%Transfer to Roadway Resurfacing Fund - (526,505) (526,505) n/aTransfer to OPEB 2005 Debt Service (18,853) - 18,853 -100.00%Transfer to POB 2003A Debt Service (16,385) (8,484) 7,901 -48.22%Transfer to FY 2010 Debt Service (74,643) (74,581) 62 -0.08%Transfer to Capital Project Fund (338,252) - 338,252 -100.00%

Total Non-operating Revenues (Expenses) (588,129) (715,834) (127,705) 21.71%

Change in Net Position 73,671 206,814 133,143 -180.73%

Total Net Position, October 1 3,124,900 3,617,145 492,245 15.75%

Total Net Position, March 31 3,198,571$ 3,823,959$ 625,388$ 19.55%

5-48



CASH FLOWS FROM OPERATING ACTIVITIESCash received from customers 4,659,927$ Cash paid to suppliers (3,321,901) Cash paid to employees (380,425)


CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESTransfer to Other Funds (759,570) Transfers from Other Funds 3,200


CASH FLOWS FROM INVESTING ACTIVITIESInvestment Income / (Loss) 43,426 Bond Proceeds 2,100,000 Principal Payments (29,715) Interest Expense (2,890)

NET CASH PROVIDED BY INVESTING ACTIVITIES 2,110,821

NET INCREASE / (DECREASE) IN CASH 2,312,053




Operating Income 922,648$ Adjustments to reconcile operating income tonet cash provided by operating activities:Depreciation 34,442 (Increase)/Decrease in Due from Other Funds 110,363 Increase/(Decrease) in Accounts Payable (105,294) Increase/(Decrease) in Accrued Payroll (4,558)


5-49




Net receivables at beginning of year 1,016,281 Net receivables at end of period 905,918 Excess of new receivables over collections from customers 110,363


Cash paid to suppliers during the periodOperating Expenses 3,216,607$

Adjustments for changes in related accruals: Accounts payable and accrued expenses at the beginning of the period 458,779 Accounts payable and accrued expenses at the end of the period 353,485 Prepaid Expenses



Cash paid to employees during the periodPersonal Services 375,867$

Accrued Payroll & Vacation at the beginning of the year 37,173 Accrued Payroll & Vacation at the end of the period 32,615



5-50



% OFOVER / FY15

FY15 FY15 (UNDER) BUDGETBUDGET ACTUAL BUDGET EARNED

OPERATING REVENUE:Franchise Fees - Solid Waste 1,117,085$ 533,585$ (583,500)$ 47.77%Garbage Bag Fees 61,308 35,715 (25,593) 58.26%Refuse Collection 7,435,323 3,980,264 (3,455,059) 53.53%

TOTAL OPERATING REVENUE 8,613,716 4,549,564 (4,064,152) 52.82%

NON-OPERATING REVENUE:Investment Income / (Loss) 33,000 43,426 10,426 131.59%Transfer from General Fund 6,400 3,200 (3,200) 50.00%

TOTAL NON-OPERATING REVENUE 39,400 46,626 7,226 118.34%

TOTAL REVENUE 8,653,116$ 4,596,190$ (4,056,926)$ 53.12%

5-51


REVENUE COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


OPERATING REVENUE:Franchise Fees - Solid Waste 538,884$ 533,585$ (5,299)$ -0.98%Garbage Bag Fees 40,665 35,715 (4,950) -12.17%Refuse Collection 3,929,544 3,980,264 50,720 1.29%

TOTAL OPERATING REVENUE 4,509,093 4,549,564 40,471 0.90%

NON-OPERATING REVENUE:Investment Income / (Loss) 9,821 43,426 33,605 342.17%Transfer from General Fund 3,200 3,200 - 0.00%

TOTAL NON-OPERATING REVENUE 13,021 46,626 33,605 258.08%

TOTAL REVENUE 4,522,114$ 4,596,190$ 74,076$ 1.64%

5-52


REVENUE COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

FY14 FY15

5-53

OVER / % OFFY15 FY15 (UNDER) BUDGET

BUDGET ACTUAL BUDGET EXPENDEDOPERATING EXPENSES

Personal Services 845,862$ 375,867$ (469,995)$ 44.44%Indirect Cost 184,963 92,482 (92,481) 50.00%Contract Services-Waste Removal 6,253,636 2,870,108 (3,383,528) 45.90%GRU Billing Expense 277,272 138,168 (139,104) 49.83%Other Operating Expenses 443,137 115,848 (327,289) 26.14%

TOTAL OPERATING EXPENSES (1) 8,004,870 3,592,473 (4,412,397) 44.88%

NON-OPERATING EXPENSESInterest Expense 32,472 2,890 (29,582) 8.90%Transfer to General Fund 300,000 150,000 (150,000) 50.00%Transfer to Roadway Resurfacing Fund 1,053,010 526,505 (526,505) 50.00%Transfer to POB 2003A Debt Service 16,968 8,484 (8,484) 50.00%Transfer to FY 2010 Debt Service 74,581 74,581 - 100.00%

1,477,031 762,460 (714,571) 51.62%

TOTAL EXPENSES (1) 9,481,901$ 4,354,933$ (5,126,968)$ 45.93%

(1) Excluding depreciation expense.


EXPENSE COMPARISON - BUDGET VS. ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

5-54


EXPENSE COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


OPERATING EXPENSES:Personal Services 371,357$ 375,867$ 4,510$ 1.21%Indirect Cost 88,078 92,482 4,404 5.00%Contract Services-Waste Removal 2,959,778 2,870,108 (89,670) -3.03%GRU Billing Expense 134,142 138,168 4,026 3.00%Other Operating Expenses 280,820 115,848 (164,972) -58.75%

TOTAL OPERATING EXPENSES 3,834,175 3,592,473 (241,702) -6.30%

NON-OPERATING EXPENSES:Interest Expense 3,017 2,890 (127) -4.21%Transfer to General Fund 150,000 150,000 - 0.00%Transfer to OPEB 2005 Debt Service 18,853 - (18,853) -100.00%Transfer to POB 2003A Debt Service 16,385 8,484 (7,901) -48.22%Transfer to FY 2010 Debt Service 74,643 74,581 (62) -0.08%Transfer to Capital Project Fund 338,252 - (338,252) -100.00%

TOTAL NON-OPERATING EXPENSES 601,150 762,460 161,310 26.83%

4,435,325$ 4,354,933$ (80,392)$ -1.81%

(1) Excluding depreciation expense.

5-55



$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

FY14 FY15

5-56

Fund Description: To account for the operations of the City's mass transit system.

Funding Source: Sources for this fund are from user fees for bus transit, state grants, and federal grants.

Fund Spending: Monies collected are used to continue providing mass transit to the general public.

The breakdown of RTS Ridership for the current fiscal year is as follows:

Fare revenue for fiscal year 2014 and 2015 are $283,730 and $253,512, respectively. RTS experienced a decrease in ridership of 3.6% in fiscal year 2015 and fare revenue decreased by $30,218 or 10.65%. RTS receives fare box revenue on all routes. However, many riders have either purchased a bus pass, have a bus pass provided as part of their tuition fees, or receive a bus pass from their employer. Bus pass revenue is recorded separately from fare box revenue.

Operating revenue is at 50.73% of the annual budget and is $70,524 or 0.87% greater than fiscal year 2014. Operating expenses are at 43.64% of the annual budget and are $43,112 less than fiscal year 2014, representing a 0.41% decrease over last fiscal year.

CITY OF GAINESVILLEREGIONAL TRANSIT SYSTEM ENTERPRISE FUND (450 & 452)


The Regional Transit System (RTS) generated total operating revenue and incurred total operating expenses (excluding depreciation) in the amount of $8,139,627 and $10,558,798 for the six months ended March 31, 2015. This activity combined with depreciation expense of $1,364,530 resulted in an operating loss of $3,783,701. Non-operating activities resulted in a gain of $3,764,255; combined, the operating loss and the gain from non-operating activities, resulted in a net loss of $19,446 for the second quarter of fiscal year 2015.

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

City (Including To & From Campus)

Campus Only Later Gator Gator Aider

5-57

ASSETS FY14 FY15

Current Assets:Equity in Pooled Cash (3,994,449)$ (4,061,798)$ Petty Cash 3,850 150 Accounts Receivable 3,227,095 3,656,078 Grants Receivable 2,704,888 2,836,499 Due to (From) Other Funds - 12,984 Inventories 955,877 1,070,241


Construction in Progress 12,443,028 33,677,511 Property, Buildings & Equipment (Net) 22,678,211 23,298,359

Total Assets 38,018,500$ 60,490,024$

LIABILITY AND FUND EQUITY

LIABILITIES

Current Liabilities:Accounts Payable 2,038$ 1,371,728$ Contractors' Retainage 874,268 1,409,988 Due to (From) Other Funds 95,968 - Deferred Revenue 27,720 55,440 Deferred Revenue - ADA Capital Replacement 133,207 148,681 Accrued Vacation Payable 406,014 393,431

Total Liabilities 1,539,215 3,379,268

NET POSITION

Invested in Capital Assets 35,121,239 56,975,870 Restricted for: Capital Purchases 468,600 468,600

Unrestricted (Note 1) 889,446 (333,714)

Total Net Position 36,479,285$ 57,110,756$



Note 1: While the reduction of fund balance includes depreciation and other expenditures required to run the mass transit system, it is also attributable to grant reimbursements occuring after RTS has paid the initial expense. In addition, revenues from contracts with Alachua County and the University of Florida are only received on a quarterly basis, further reducing fund balance.

5-58


Operating Revenue:Fares 283,730$ 253,512$ (30,218)$ -10.65%Adult Passes 130,915 108,433 (22,482) -17.17%Student Passes 12,730 12,723 (7) -0.05%Special Services 812 520 (292) -35.96%Football Shuttle 122,298 83,709 (38,589) -31.55%UF-Shuttle/Later Gator/Sunday Service 1,881,565 2,243,385 361,820 19.23%Transportation Fee/UF Student Gator One Card 4,378,856 4,322,470 (56,386) -1.29%Santa Fe College Bus Services 459,927 494,821 34,894 7.59%Red Coach, Inc - 6,000 6,000 n/aMegaBus Southeast, LLC - 6,000 6,000 n/aCounty Interlocal Contract-Base Services 176,174 88,086 (88,088) -50.00%County Interlocal Contract-Route 75 273,492 136,746 (136,746) -50.00%Advertising 189,208 202,465 13,257 7.01%Gas Tax Refund 132,426 97,108 (35,318) -26.67%Employee Pass Programs 7,187 100,206 93,019 1294.27%Cash Over / (Short) 11,283 5,635 (5,648) -50.06%Other Operation Revenue 8,500 (22,192) (30,692) -361.08%


Operating Expenses before Depreciation:Administration 330,822 333,577 2,755 0.83%Marketing 159,952 199,018 39,066 24.42%Planning 104,088 127,856 23,768 22.83%Maintenance 1,807,664 1,987,183 179,519 9.93%Transportation 8,199,384 7,911,164 (288,220) -3.52%


Operating Income (Loss) before Depreciation (2,532,807) (2,419,171) 113,636 -4.49%

Depreciation Expense 1,552,506 1,364,530 (187,976) -12.11%

Operating Income (Loss) (4,085,313) (3,783,701) 301,612 -7.38%

Non-operating Revenues (Expenses):Local Option Gas Tax 727,807 750,267 22,460 3.09%FDOT Block Grant 1,747,550 1,807,516 59,966 3.43%FDOT Commuter Assistance Grants 49,390 87,891 38,501 77.95%FDOT Service Development Grants 222,490 396,768 174,278 78.33%FTA Facilities Grants 7,530,573 2,161,064 (5,369,509) -71.30%FTA Capital Assistance Program Grants 140,431 64,842 (75,589) -53.83%FTA Bus Station Amenities Grants 22,657 127,785 105,128 464.00%FTA Bus Purchase Grants 70,037 1,288,265 1,218,228 1739.41%FTA Preventive Maintenance Grant 400,000 375,000 (25,000) -6.25%FTA ADA Paratransit Equipment Grants 300,000 380,000 80,000 26.67%FTA Transit Planning 219,962 14,502 (205,460) -93.41%Transfers from Other Funds 508,657 455,019 (53,638) -10.55%Transfer to General Fund (30,386) (31,307) (921) 3.03%Transfer to Pension Obligation Bond 2003 (242,068) (110,041) 132,027 54.54%Transfer to OPEB Bond 2005 (278,528) - 278,528 -100.00%Interest Income / (Expense) (22,270) (29,910) (7,640) -34.31%Gain / (Loss) on Disposal of Fixed Assets - - - n/aProceeds from Sale of Surplus Equipment 10,752 1,624 (9,128) -84.90%FTA/FDOT Grant Expenses (8,380,863) (3,975,030) 4,405,833 -52.57%

Total Non-operating Revenues (Expenses) 2,996,191 3,764,255 768,064 25.63%

Net Change in Assets (1,089,122) (19,446) 1,069,676 -98.21%

Net Assets - October 1 37,568,407 57,130,202 19,561,795 52.07%

Net Assets - March 31 36,479,285$ 57,110,756$ 20,631,471$ 56.56%


COMPARATIVE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

5-59

CASH FLOWS FROM OPERATING ACTIVITIESCash received from customers 6,980,814$ Cash paid to suppliers (6,654,336) Cash paid to employees (6,340,274)

NET CASH PROVIDED/(USED) BY OPERATING ACTIVITIES (6,013,796)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESLocal Option Gas Tax Proceeds 750,267 FTA Service Development Grants 396,768 FTA Commuter Assistance 87,891 FTA Operating Grant 755,000 FDOT Transit Planning 14,502 FDOT Block Grant 1,807,516 Transfer to General Fund (31,307) Transfer From Other Funds 455,019 Transfer to Pension Obligation Bond (110,041)

NET CASH PROVIDED/(USED) BY NON-CAPITAL FINANCING ACTIVITIES 4,125,615

CASH FLOWS FROM CAPITAL FINANCING ACTIVITIESFTA Capital Assistance Grant Proceeds 3,641,956 Acquisition of Capital Assets (62,074) Items acquired through Grant Expenditures (3,975,030)

NET CASH PROVIDED/(USED) BY CAPITAL ACTIVITIES (395,148)

CASH FLOWS FROM INVESTING ACTIVITIESInterest Income / (Expense) (29,910) Proceeds from Sale of Surplus Equipment 1,624

NET CASH PROVIDED/(USED) BY INVESTING ACTIVITIES (28,286)

NET INCREASE / (DECREASE) IN CASH (2,311,615)

CASH & CASH EQUIVALENTS - OCTOBER 1, 2014 (1,750,033)

CASH & CASH EQUIVALENTS - MARCH 31, 2015 (4,061,648)$

RECONCILIATION OF NET INCOME TO NET CASH USED BY OPERATING ACTIVITIES:

Operating Income / (Loss) (3,783,701)$

Adjustments to reconcile operating income to net cash used by operating activities:

Depreciation 1,364,530 (Increase)/Decrease in Receivables (1,145,829) Increase/(Decrease) in Accounts Payable (2,359,816) Increase/(Decrease) in Due to Other Funds (13,150) Increase/(Decrease) in Accrued Payroll (75,830)

(6,013,796)$



5-60

Cash received from customers during the period:Operating Revenue 8,139,627$ Gross receivables at beginning of period 5,346,748 Gross receivables at end of period 6,505,561 Excess of receivables over collections from customers (1,158,813)


Cash paid to suppliers during the period:Administration 139,234$ Marketing 63,028 Maintenance 23,324 Planning 981,497 Transportation 3,087,271

4,294,354

Inventories at beginning of period 1,070,241 Inventories at end of period 1,070,241

Total Inventory purchased during the year -

Adjustments for changes in related accruals:Accounts balances at beginning of the period:Accounts payable and accrued expenses 4,070,938 Contractors Retainage 1,274,715 Due to other funds 166

Total 5,345,819

Accounts balances at end of the period:Accounts payable and accrued expenses 1,575,849 Contractors Retainage 1,409,988 Due to other funds -

Total 2,985,837 Additional Cash Payments not included in expense 2,359,982


Cash paid to employees during the period:Administration 194,343$ Marketing 135,990 Planning 104,532 Maintenance 1,005,686 Transportation 4,823,893

6,264,444

Adjustments for changes in related accruals:Accounts balances at beginning of the periodAccrued Payroll & Vacation 469,261

Accounts balances at end of the periodAccrued Payroll & Vacation 393,431


Cash paid to employees 6,340,274$



5-61


OPERATING REVENUE:Fares 621,633$ 253,512$ 40.78%Adult Passes 255,367 108,433 42.46%Student Passes 30,000 12,723 42.41%Special Services 2,774 520 18.75%Football Shuttle 217,791 83,709 38.44%UF Campus Shuttle, Sunday Service, and Later Gator 3,721,220 2,243,385 60.29%Transportation Fee/UF Student Gator One Card 8,619,222 4,322,470 50.15%Santa Fe College Bus Services 845,916 494,821 58.50%Red Coach, Inc 14,400 6,000 41.67%MegaBus Southeast, LLC 14,400 6,000 41.67%County Interlocal Contract-Route 75 226,854 88,086 38.83%Advertising 236,500 136,746 57.82%County Interlocal Contract-Base Services 387,920 202,465 52.19%Gas Tax Refund 268,477 97,108 36.17%Employee Pass Programs 231,520 100,206 43.28%Cash Over / (Short) - 5,635 n/aOther Operation Revenue 50,000 (22,192) -44.38%

TOTAL OPERATING REVENUE 15,743,994 8,139,627 51.70%

NON-OPERATING REVENUESLocal Option Gas Tax 1,962,888 750,267 38.22%FDOT Block Grant 1,807,615 1,807,516 99.99%FDOT Commuter Assistance Grants 434,289 87,891 20.24%FDOT Service Development Grants 765,268 396,768 51.85%FTA Operating Grant 2,650,000 - 0.00%FTA Facilities Grants 2,161,064 2,161,064 100.00%FTA Capital Assistance Grants 64,842 64,842 100.00%FTA Bus Station Amenities Grants 127,785 127,785 100.00%FTA Bus Purchase Grants 1,288,265 1,288,265 100.00%FTA Preventive Maintenance Grant 375,000 375,000 100.00%FTA ADA Paratransit Equipment Grants 380,000 380,000 100.00%FTA Transit Planning 14,502 14,502 100.00%Transfers from Other Funds 910,038 455,019 50.00%Interest Income / (Expense) 22,000 (29,910) -135.95%Proceeds from Sale of Surplus Equipment 50,000 1,624 3.25%

TOTAL NON-OPERATING REVENUES 13,013,556 7,880,633 60.56%

TOTAL REVENUE 28,757,550$ 16,020,260$ 55.71%



5-62

IncreaseFY14 FY15 Decrease % Change

FARESFares 283,730$ 253,512$ (30,218)$ -10.65%Adult Passes 130,915 108,433 (22,482) -17.17%Student Passes 12,730 12,723 (7) -0.05%Special Services 812 520 (292) -35.96%Football Shuttle 122,298 83,709 (38,589) -31.55%

TOTAL FARES 550,485 458,897 (91,588) -16.64%

UNIVERSITY OF FLORIDATransportation Fee/UF Student Gator One Card 1,881,565 2,243,385 361,820 19.23%UF Campus Shuttle and Later Gator 4,378,856 4,322,470 (56,386) -1.29%

TOTAL UNIVERSITY OF FLORIDA 6,260,421 6,565,855 305,434 4.88%

LOCALCounty Interlocal Contract-Route 75 273,492 88,086 (185,406) -67.79%County Interlocal Contract-Base Services 176,174 136,746 (39,428) -22.38%Santa Fe College 459,927 494,821 34,894 7.59%Red Coach, Inc - 6,000 6,000 n/aMegaBus Southeast, LLC - 6,000 6,000 n/aEmployee Pass Programs 7,187 100,206 93,019 1294.27%Local Option Gas Tax 727,807 750,267 22,460 3.09%Transfers from Other Funds 508,657 455,019 (53,638) -10.55%

TOTAL LOCAL 2,153,244 2,037,145 (116,099) -5.39%

STATEFDOT - Block Grant 1,747,550 1,807,516 59,966 0.03 FDOT - Commuter Assistance 49,390 87,891 38,501 77.95%FDOT - Service Development 222,490 396,768 174,278 78.33%

TOTAL STATE 2,019,430 2,292,175 272,745 13.51%

FEDERALFTA Facilities Grants 7,530,573 2,161,064 (5,369,509) -71.30%FTA Capital Assistance Program Grants 140,431 64,842 (75,589) -53.83%FTA Bus Station Amenities Grants 22,657 127,785 105,128 464.00%FTA Bus Purchase Grants 70,037 1,288,265 1,218,228 1739.41%FTA Preventive Maintenance Grant 400,000 375,000 (25,000) -6.25%FTA ADA Paratransit Equipment Grants 300,000 380,000 80,000 26.67%FTA Transit Planning 219,962 14,502 (205,460) -93.41%

TOTAL FEDERAL 8,683,660 4,411,458 (4,272,202) -49.20%

OTHERAdvertising 189,208 202,465 13,257 7.01%Gas Tax Refund 132,426 97,108 (35,318) -26.67%Cash Over / (Short) 11,283 5,635 (5,648) -50.06%Other Operation Revenue 8,500 (22,192) (30,692) -361.08%Interest Income / (Expense) (22,270) (29,910) (7,640) 34.31%Proceeds from Sale of Surplus Equipment 10,752 1,624 (9,128) 100.00%

TOTAL OTHER 329,899 254,730 (75,169) -22.79%

TOTAL REVENUE 19,997,139$ 16,020,260$ (3,976,879)$ -19.89%


REVENUE SOURCE COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

5-63

FARES 4%

UNIVERSITY OF FLORIDA 45%

LOCAL 16%

STATE 14%

FEDERAL 19%

OTHER 2%

City of Gainesville Regional Transit System Enterprise Fund (450 & 452)

Revenue Sources For the Six Months Ended March 31, 2015

5-64

% OfBUDGET ACTUAL BUDGET

REGIONAL TRANSIT ADMINISTRATIONPersonal Services 419,879$ 194,343$ 46.29%Operating Expenses 215,701 139,234 64.55%

TOTAL RTS ADMINISTRATION 635,580 333,577 52.48%

REGIONAL TRANSIT MARKETINGPersonal Services 331,000 135,990 41.08%Operating Expenses 190,901 63,028 33.02%

TOTAL RTS MARKETING 521,901 199,018 38.13%

REGIONAL TRANSIT PLANNINGPersonal Services 274,904 104,532 38.02%Operating Expenses 94,863 23,324 24.59%

TOTAL RTS PLANNING 369,767 127,856 34.58%

REGIONAL TRANSIT MAINTENANCEPersonal Services 2,573,492 1,005,686 39.08%Operating Expenses 1,829,646 981,497 53.64%

TOTAL RTS MAINTENANCE 4,403,138 1,987,183 45.13%

REGIONAL TRANSIT TRANSPORTATION (Includes ADA)Personal Services 9,822,229 4,823,893 49.11%Operating Expenses 8,443,062 3,087,271 36.57%

TOTAL RTS TRANSPORTATION 18,265,291 7,911,164 43.31%

TOTAL OPERATING & PERSONAL SERVICES EXPENSES 24,195,677$ 10,558,798$ 43.64%

TOTAL PERSONAL SERVICE 13,421,504 6,264,444 46.67%

TOTAL OPERATING EXPENSES 10,774,173 4,294,354 39.86%

GRANT, TRANSFERS AND DEPR. EXPENSES 11,091,768 5,480,908 49.41%

TOTAL EXPENSES 35,287,445$ 16,039,706$ 45.45%


EXPENSE COMPARISONFOR THE SIX MONTHS ENDED MARCH 31, 2015

5-65

IncreaseFY14 FY15 Decrease % Change

REGIONAL TRANSIT ADMINISTRATIONPersonal Services 194,049$ 194,343$ 294$ 0.15%Operating Expenses 136,773 139,234 2,461 1.80%

TOTAL RTS ADMINISTRATION 330,822 333,577 2,755 0.83%

REGIONAL TRANSIT MARKETINGPersonal Services 121,439 135,990 14,551 11.98%Operating Expenses 38,513 63,028 24,515 63.65%

TOTAL RTS MARKETING 159,952 199,018 39,066 24.42%

REGIONAL TRANSIT PLANNINGPersonal Services 81,198 104,532 23,334 28.74%Operating Expenses 22,890 23,324 434 1.90%

TOTAL RTS PLANNING 104,088 127,856 23,768 22.83%

REGIONAL TRANSIT MAINTENANCEPersonal Services 991,613 1,005,686 14,073 1.42%Operating Expenses 816,051 981,497 165,446 20.27%

TOTAL RTS MAINTENANCE 1,807,664 1,987,183 179,519 9.93%

REGIONAL TRANSIT TRANSPORTATIONPersonal Services 4,775,712 4,823,893 48,181 1.01%Operating Expenses 3,423,672 3,087,271 (336,401) -9.83%

TOTAL RTS TRANSPORTATION 8,199,384 7,911,164 (288,220) -3.52%

TOTAL OPERATING & PERSONAL SERVICES EXPENSES 10,601,910$ 10,558,798$ $ (43,112) -0.41%



5-66

255108303149

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

TRANSPORTATION ADMINISTRATION PLANNING MAINTENANCE MARKETING

CITY OF GAINESVILLE REGIONAL TRANSIT SYSTEM FUND (450 & 452)

EXPENSE COMPARISON FOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

2014

2015

5-67

Grant Name Grant Number Unit Grant Budget Total Expenses Encumbrances Remaining BalanceGrant Revenues

DrawnAvailable to

DrawRemaining Revenue

FY11 SGR - Facility Expansion FL-04-0126Construct - Maintenance Facility UC21 7,917,320 7,917,320 - - 7,917,320 - - Acquire - Mobile Fare Equipment UC22 516,157 516,157 - - 516,157 - - Eng/Design - Admin/Maint UC23 2,233,369 2,163,403 42,797 27,169 2,163,403 - 69,966

TOTAL 10,666,846 10,596,880 42,797 27,169 10,596,880 - 69,966

FY11 - Livability Grant FL-04-0150Maintenance Facility Design UE21.4120 595,098 578,716 16,382 - 578,716 - 16,382 Maintenance Facility Construction UE21.6020 8,404,902 8,404,902 - - 8,404,902 - -

TOTAL 9,000,000 8,983,618 16,382 - 8,983,618 - 16,382

FY12 SGR - Facility Expansion FL-04-0175Maintenance Facility Construction UE81 14,918,382 13,874,787 706,786 336,809 13,859,316 15,471 1,043,595 Admin Facility Construction UE82 81,618 - 81,618 - - - 81,618 Mobile Fare Equipment UE83 878,500 876,635 - 1,865 876,635 - 1,865

TOTAL 15,878,500 14,751,422 788,404 338,674 14,735,951 15,471 1,127,078

Section 5339 - BRT Alternative Analysis FL-39-0009Metropolitan Planning UD16 425,000 277,550 5,406 142,044 277,550 - 147,450

TOTAL 425,000 277,550 5,406 142,044 277,550 - 147,450

FY11 - Clean Fuels FL-39-0009Rehab/Buy Replacement 40ft Bus UE30 3,000,000 1,962,600 - 1,037,400 1,962,600 - 1,037,400

TOTAL 3,000,000 1,962,600 - 1,037,400 1,962,600 - 1,037,400


FEDERAL GRANT FINANCIAL SUMMARYFOR THE SIX MONTHS ENDED MARCH 31, 2015

5-68


DrawnAvailable to




FY2010 UAFG FL-90-X737Bus - Rolling Stock UB75 133,546 133,546 - - 133,546 - - Bus - Station/Stops/Terminals UB76 113,309 84,576 12,423 16,310 84,576 - 28,733 Prev. Maintenance UB77 400,000 400,000 - - 400,000 - - ADA Paratransit (08) UB78 300,000 300,000 - - 300,000 - - Short Range Planning UB79 132,727 132,727 - - 132,727 - - Shop Equipment UB81 25,000 25,000 - - 25,000 - - Mobile Surv/Security Equip UB83 150,000 150,000 - - 150,000 - - Support Equipment UB84 41,454 41,454 - - 41,454 - - Admin Bldg - Rehab/Renovation UB85 2,675 2,675 - - 2,675 - - Maint Bldg - Rehab/Renovation UB86 273,048 273,048 - - 273,048 - - Op. Assistance 6810 1,700,000 1,700,000 - - 1,700,000 - -

TOTAL 3,271,759 3,243,026 12,423 16,310 3,243,026 - 28,733

FY2011 UAFG FL-90-X763Bus - Rolling Stock UD75 150,000 150,000 - - 150,000 - - Bus - Station/Stops/Terminals UD76 75,117 4,341 945 69,831 4,341 - 70,776 Prev. Maintenance UD77 400,000 400,000 - - 400,000 - - ADA Paratransit (08) UD78 300,000 300,000 - - 300,000 - - Shop Equipment UD81 23,741 23,741 - - 23,741 - - Mobile Fare Collection Equip UD82 100,000 100,000 - - 100,000 - - Mobile Surv/Security Equip UD83 49,903 49,903 - - 49,903 - - Acquire Misc Support Equip UD84 75,132 75,132 - - 75,132 - - Rehab/Renovate - Admin Facility UD85 17,299 17,299 - - 17,299 - - Operation Assistance 6810 1,700,000 1,700,000 - - 1,700,000 - -

TOTAL 2,891,192 2,820,416 945 69,831 2,820,416 - 70,776

FY2012 UAFG FL-90-X798Bus Capital Maint Items UE40 300,000 300,000 - - 300,000 - - Shop Equipment UE41 50,000 4,959 - 45,041 4,959 - 45,041 Mobile Surv/Security Equip UE42 57,944 1,013 10,362 46,569 1,013 - 56,931 Support Vehicles UE43 60,000 50,307 - 9,693 50,307 - 9,693 Support Equipment UE44 45,000 45,000 - - 45,000 - - Preventive Maintenance UE45 400,000 400,000 - - 400,000 - - Non-Fixed Route ADA Paratransit UE46 280,000 280,000 - - 280,000 - - Operation Assistance 6810 1,700,000 1,700,000 - - 1,700,000 - -

TOTAL 2,892,944 2,781,279 10,362 101,303 2,781,279 - 111,665

5-69


DrawnAvailable to




FY2013 UAFG FL-90-X824Bus - Station/Stops/Terminals UF38 74,148 - - 74,148 - - 74,148 Bus Capital Maint Items UF39 250,000 85,586 - 164,414 85,586 - 164,414 40-FT Bus for Expansions UF40 1,280,000 1,287,265 - (7,265) 1,286,368 897 (7,265) Shop Equipment UF41 20,791 2,100 - 18,691 2,100 - 18,691 Mobile Surv/Security Equip UF42 43,352 - - 43,352 - - 43,352 Support Vehicles UF43 122,500 - - 122,500 - - 122,500 Support Equipment UF44 45,000 1,879 - 43,121 1,879 - 43,121 Preventive Maintenance UF45 400,000 400,000 - 400,000 - - Non-Fixed Route ADA Paratransit UF46 300,000 300,000 - 300,000 - - Operation Assistance 6810 1,800,000 1,800,000 - - 1,800,000 - -

TOTAL 4,335,791 3,876,830 - 458,961 3,875,933 897 458,961

FY2014 UAFG FL-90-X851Bus - Station/Stops/Terminals UF60 75,000 - - 75,000 - - 75,000 Bus Capital Maint Items UF61 225,000 100,124 - 124,876 100,124 - 124,876 40-FT Bus for Expansions UF62 928,722 1,000 919,576 8,146 1,000 - 927,722 Mobile Surv/Security Equip UF63 38,000 - - 38,000 - - 38,000 Support Vehicles UF64 50,000 - - 50,000 - - 50,000 Preventive Maintenance UF65 375,000 375,000 - - - 375,000 - Non-Fixed Route ADA Paratransit UF66 380,000 380,000 - - - 380,000 - Operation Assistance 6830 1,800,000 1,800,000 - - 1,800,000 - -

TOTAL 3,871,722 2,656,124 919,576 296,022 1,901,124 755,000 1,215,598

TOTAL 56,233,754 51,949,745 1,796,295 2,487,714 51,178,377 771,368 4,284,009

5-70

Grant Name Exp Unit

Grant Budget

Total Expenses Encumbrances Remaining

BalanceDOT

Participation

DOT Participation in Costs Incurred

Grant Revenue Billed &

Received

Available to Draw

Remaining Revenue

AQC93: #430328-1-84-13FY12/13 - SDF - Route 46, Year 2 UE55 228,000 228,000 - - 114,000 114,000 114,000 - - AQC93: #430328-1-84-15FY12/13 - SDF - Route 46, Year 3 UG55 85,000 23,577 - 61,423 42,500 11,788 11,788 - 30,712 AQD46: #430330-1-84-13FY12/13 - Route 62 JPA, Year 2 UE65 180,000 136,638 - 43,362 90,000 68,319 68,319 - 21,681 AQE90: #427681-1-84-12FY11/12 Bus Stop Amenities UD20 150,000 112,024 - 37,976 75,000 56,012 2,000 54,012 18,988 AQT70: #432615-1-84-14FY13/14 SDF - Route 76, Year 2 UF50 112,000 76,543 - 35,457 56,000 38,271 38,271 - 17,729 AQT98: #432768-1-84-14FY13/14 Bus Pass Program, Year 2 UF51 20,000 14,758 - 5,242 10,000 7,379 7,379 - 2,621 AQT98: #432768-1-84-15FY14/15 Bus Pass Program, Year 3 UG51 20,000 - - 20,000 10,000 - - - 10,000 ARA435: #433719-1-94-01Florida State Infrastructure Bank 452 3,800,000 1,350,000 - 2,450,000 3,800,000 1,350,000 1,350,000 - 2,450,000 ARA52: #433078-1-84-14FY13/14 - Route 41, Year 1 UF52 180,000 164,469 - 15,531 90,000 82,234 82,234 - 7,766 ARA53: #430962-1-84-14FY13/14 - Route 77 UF77 92,000 36,719 - 55,281 46,000 18,360 18,360 - 27,640 ARA56: #433077-1-84-14FY13/14 - Routes 2 and 24 UF72 120,000 120,000 - - 60,000 60,000 60,000 - - ARA64: #433076-1-84-14FY13/14 - Route 39 UF36 112,000 79,712 - 32,288 56,000 39,856 39,856 - 16,144 ARH23: #435864-1-84-01FY12/13 Sec. 5310 Operating Assistance UF81 50,000 9,805 40,195 - 25,000 4,903 - 4,903 20,098 ARI37: #436087-1-94-14FY13/14 - Sec 5317 New Freedom UF80 264,584 248,376 10,401 5,807 211,667 198,700 - 198,700 12,967 ARN03: #435123-1-84-15FY14/15 - Routes 2 & 24, Yr 2 UG72 240,000 65,993 - 174,007 120,000 32,997 32,997 - 87,004 ARN04: #435129-1-84-15FY14/15 - Routes 27, Yr 2 UG35 120,000 20,512 - 99,488 60,000 10,256 10,256 - 49,744 ARN05: #435124-1-84-15FY14/15 - Routes 77, Yr 3 UG77 92,000 - - 92,000 46,000 - - - 46,000 ARN06: #433077-1-84-15FY14/15 - Routes 41, Yr 2 UG52 180,000 - - 180,000 90,000 - - - 90,000 ARQ95: #411757-1-84-15FY2015 - Block Grant 6810 3,615,032 3,615,032 - - 1,807,516 1,807,516 - 1,807,516 - ARS22: #427250-1-84-15FY14/15 - Routes 75 UG71 658,322 - - 658,322 329,161 - - - 329,161 Total 10,318,938 6,302,158 50,596 3,966,184 7,138,844 3,900,590 1,835,460 2,065,131 3,238,254


STATE GRANT FINANCIAL SUMMARYFOR THE SIX MONTHS ENDED MARCH 31, 2015

SECTION VI - INTERNAL SERVICE FUNDS

6-1

CITY OF GAINESVILLEFLEET MANAGEMENT FUND (502)


Fund Description: The Fleet Services Funds are used to account for the costs of vehicle acquisition and replacements and operating a maintenance facility for vehicles used by various City departments.

Funding Source: As an internal service fund, sources for thes Fleet Management funds are collected from other departments.

Fund Spending: Fleet Services exists for the benefit of the City and functions under a cost-reimbursement basis. Monies collected in excess of expenses are used for fleet maintenance and replacement management.

Total service revenues for the six months ended March 31, 2015 were $2,217,521, a decrease of $131,813 or 5.6% as compared to the prior fiscal year. Total billings to GRU have decreased $41,875 while General Government billings decreased $89,938. Total hours billed increased 29 hours or 0.26% compared to FY 2014. The average hourly billing rate for this period was $70.16 which was below the break-even rate by $6.30.

Total operating expenses, excluding depreciation, were $2,144,798 or 9.3% less than the prior fiscal year. The passthrough costs of parts, outside labor, and fuel collectively decreased $197,415 as internal labor and other operatingexpenses collectively decreased $21,104 from the prior fiscal year.

Total service revenues of $2,217,521 were 39.6% of budget; comparatively, expenses of $2,144,798 were 39.1% ofbudget. Revenues earned as a percentage of budget are currently 37.7% for GRU and 42.2% for GeneralGovernment.

As of March 31, 2015, the operating loss for the Fleet Management Fund was $37,638 as identified on Page 6-7.

6-2

CITY OF GAINESVILLEFLEET REPLACEMENT FUND (501)


FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash 4,619,816$ 5,381,439$

Capital Assets, Net 14,081,606 7,086,085

TOTAL ASSETS 18,701,422$ 12,467,524$



Accounts Payable 13,000$ -$ Total Current Liabilities 13,000 -

NET POSITION

Invested in capital assets 14,081,606 7,086,085 Restricted for:

Encumbrances 634,649 1,470,935

Unrestricted 3,972,167 3,910,504


6-3


COMPARATIVE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


Revenues:Investment Income / (Loss) 14,781$ 50,794$ 36,013$ 243.64%Proceeds - Surplus Equipment 45,259 110,777 65,518 144.76%Insurance Recovery 3,066 - (3,066) -100.00%General Government - Fleet Fixed 1,288,192 1,332,936 44,744 3.47%

Total Revenues 1,351,298 1,494,507 143,209 10.60%

Expenses before Depreciation:Vehicles - Public Works 152,138 96,250 (55,888) -58.07%Vehicles - Police 750,388 429,619 (320,769) -74.66%Vehicles - Fire Rescue - 1,356,611 1,356,611 100.00%Vehicles - Parks, Recreation & Cultural Affairs - 61,053 61,053 100.00%Capitalization of Vehicle Purchases 9,786 (178,732) (188,518) -1926.41%Transfer to Other Funds - 8,026 8,026 100.00%

Total Expenses before Depreciation 912,312 1,772,827 860,515 94.32%

Income (Loss) before Depreciation 438,986 (278,320) (717,306) -163.40%

Depreciation Expense 197,035 489,629 292,594 148.50%

Net Change in Assets 241,951 (767,949) (1,009,900) -417.40%

Net Assets, October 1 18,446,471 13,235,473 (5,210,998) -28.25%

Net Position, March 31 18,688,422$ 12,467,524$ (6,220,898)$ -33.29%

6-4



CASH FLOWS FROM CAPITAL FINANCING ACTIVITIESAcquisition of Fixed Assets (2,408,652)$ Proceeds from Sale of Surplus Equipment 110,777

NET CASH USED BY CAPITAL FINANCING ACTIVITIES (2,297,875)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESGeneral Government Fixed Fleet Charges 1,332,936 Transfers to/from Other Funds (8,026)

NET CASH PROVIDED BY NON-CAPITAL FINANCING ACTIVITES 1,324,910

CASH FLOWS FROM INVESTING ACTIVITIESGain / (Loss) - Investments 50,794


NET INCREASE / (DECREASE) IN CASH (922,171)



6-5


CAPITAL EXPENDITURES BUDGET TO ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015

% OFOVER / FY15

FY15 FY15 (UNDER) BUDGETBUDGET ACTUAL BUDGET EXPENDED

DEPARTMENT UNIT NAME

620 6203 Code Enforcement 39,000$ -$ (39,000)$ 0.00%Neighborhood Improvement 39,000 - (39,000) 0.00%

770 7710 Administration 19,220 - (19,220) 0.00%Budget & Finance Department 19,220 - (19,220) 0.00%

800 8020 Operations-Support Services 20,440 - (20,440) 0.00%800 8021 Operations-Maintenance/Construct 474,945 - (474,945) 0.00%800 8022 Street Sweeping Section 780,000 - (780,000) 0.00%800 8023 Mosquito Control 19,500 - (19,500) 0.00%800 8026 Closed Watercourse Maintenance 73,978 - (73,978) 0.00%800 8030 Tree Crew 296,250 96,250 (200,000) 32.49%800 8040 Environmental Management 32,000 - (32,000) 0.00%800 8057 Parking Enforcement 18,792 - (18,792) 0.00%800 8080 Refuse Collection 19,100 - (19,100) 0.00%800 8082 Inmate Work Crew 47,289 - (47,289) 0.00%

Public Works 1,782,294 96,250 (1,686,044) 5.40%

810 8114 Investigations bureau 163,900 96,479 (67,421) 58.86%810 8115 Internal Affairs 21,700 239 (21,461) 1.10%810 8130 Forensic Crime Lab 47,600 19,875 (27,725) 41.75%810 8140 District 2 147,600 107,036 (40,564) 72.52%810 8143 District 1 128,500 21,999 (106,501) 17.12%810 8144 Community Resource Division 102,800 39,099 (63,701) 38.03%810 8150 District 3 128,500 68,222 (60,278) 53.09%810 8151 Personnel Division 19,500 18,733 (767) 96.07%810 8153 Training Unit 44,920 40,440 (4,480) 90.03%810 8161 Fiscal/ Internal Affairs 37,293 17,497 (19,796) 46.92%

Police 842,313 429,619 (412,694) 51.00%

820 8210 Office Of the Fire Chief 21,200 - (21,200) 0.00%820 8220 Emergency Operations 1,760,000 1,356,611 (403,389) 77.08%

Fire Rescue 1,781,200 1,356,611 (424,589) 76.16%

840 8410 Administration - 8,026 8,026 n/aGeneral Services - 8,026 8,026 n/a

850 8530 Sports 26,656 - (26,656) 0.00%850 8580 Nature Operations 25,672 - (25,672) 0.00%850 8587 Urban Forestry 4,156 4,156 - 100.00%850 8588 Mowing/ Projects 88,293 56,897 (31,396) 64.44%

Parks, Recreation & Cultural Affairs 144,777 61,053 (83,724) 42.17%

910 9140 Structural Section 63,000 - (63,000) 0.00%Facilities Management 63,000 - (63,000) 0.00%

990 9902 Motor Pool 25,000 - (25,000) 0.00%Non Departmental 25,000 - (25,000) 0.00%

TOTAL 4,696,804$ 1,951,559$ (2,745,245)$ 41.55%

5-Year Transfer AnalysisCapital Expenditures Transfers

Budgeted Actual ActualOver/(Under)

Transfer3/31/2015 4,696,804 1,943,533 1,332,936 (610,597) 9/30/2014 3,637,953 2,106,864 2,622,243 515,379 9/30/2013 3,034,764 2,375,326 2,523,731 148,405 9/30/2012 2,966,884 1,755,222 2,252,145 496,923 9/30/2011 2,415,218 1,907,692 2,061,337 153,645

6-6



FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash 955,717$ 711,176$ Due from Other Funds 246,761 215,587 Inventory 107,355 158,819


Property, Buildings and Equipment-Net 19,540 4,934,973

TOTAL ASSETS 1,329,373$ 6,020,555$



Accounts Payable 167$ 167$ Accrued Vacation Payable 69,761 73,064


NET POSITION

Invested in capital assets 19,540 4,934,973 Restricted for:

Encumbrances 1,214,465 973,967 Unrestricted 25,440 38,384


6-7


COMPARATIVE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


Operating Revenue:GRU Fleet Repairs 748,854$ 859,585$ 110,731$ 14.79%GRU Fuel Charges 518,730 366,124 (152,606) -29.42%General Government Fleet Repairs 743,717 737,146 (6,571) -0.88%General Government Fuel Charges 338,033 254,666 (83,367) -24.66%

Total Operating Revenue 2,349,334 2,217,521 (131,813) -5.61%

Operating Expenses before Depreciation:Support Services 6,330 6,737 407 6.43%Administration 346,316 313,136 (33,180) -9.58%Operations 2,010,671 1,824,925 (185,746) -9.24%


Operating Income (Loss) before Depreciation (13,983) 72,723 86,706 -620.08%

Depreciation Expense 6,046 110,361 104,315 1725.36%

Operating Income (Loss) (20,029) (37,638) (17,609) 87.92%

Non-operating Revenues (Expenses) andOperating Transfers

Proceeds on Sale of Scrap Metal 212 837 625 294.81%Investment Income / (Loss) 3,749 5,449 1,700 45.35%Miscellaneous Income / (Expense) 1,316 2,233 917 69.68%Transfer to OPEB 2005 Debt (37,712) - 37,712 -100.00%Transfer to Debt Service Fund (32,776) (16,744) 16,032 -48.91%

Total Non-operating Revenues (Expenses) andOperating Transfers (65,211) (8,225) 56,986 87.39%

Change in Net Position (85,240) (45,863) 39,377 46.20%

Net Position, October 1 1,344,685 5,993,187 4,648,502 345.69%

Net Position, March 31 1,259,445$ 5,947,324$ 4,687,879$ 372.22%

6-8




NET CASH REQUIRED FOR OPERATING ACTIVITIES (96,022)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESTransfer to Other Funds (16,744) Other Income / (Expense) 3,070


CASH FLOWS FROM INVESTING ACTIVITIESRealized Gain / (Loss) - Investments 5,449



CASH & CASH EQUIVALENTS - OCTOBER 1, 2014 815,423

CASH & CASH EQUIVALENTS - MARCH 31, 2015 711,176$


Operating Loss (37,638)$ Adjustments to reconcile operating income tonet cash provided by operating activities:

Depreciation 110,361 (Increase)/Decrease in Accounts Receivable 678 (Increase)/Decrease in Due from Other Funds 10,169 Increase/(Decrease) in Inventory (13,060) Increase/(Decrease) in Accounts Payable / Accrued Expenses (158,318) Increase/(Decrease) in Accrued Payroll / Vacation Pay (8,213)

Net Cash Required for Operating Activities (96,021)$

6-9




Net receivables at beginning of year 678 Net receivables at end of period - Decrease in Receivables 678

Due from Other Funds at the beginning of the year 225,756 Due from Other Funds at end of period 215,587 Decrease in Due from Other Funds 10,169


Cash paid to suppliers during the periodAdministration 70,472$ Support Services 1,365,035

Inventories at beginning of year 145,759 Inventories at end of period 158,819 Total Inventory purchased during the year 13,060

Adjustments for changes in related accruals: Accounts payable and accrued expenses at the beginning of the period 158,485 Accounts payable and accrued expenses at the end of the period 167 Prepaid Expenses



Cash paid to employees during the periodAdministration 242,664$ Support Services 466,627

Adjustments for changes in related accruals: Accrued Payroll & Vacation at the beginning of the year 81,278 Accrued Payroll & Vacation at the end of the year 73,064



6-10


REVENUE COMPARISON - BUDGET VS. ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

FY14 FY15 FY15 OVER / (UNDER)ACTUAL BUDGET ACTUAL BUDGET ACTUAL

OPERATING REVENUE:GRU:

Fuel 647,976$ 1,221,478$ 366,124$ (855,354)$ (281,852)$ Parts, Labor, Other 870,665 2,030,567 859,585 (1,170,982) (11,080)

1,518,641 3,252,045 1,225,709 (2,026,336) (292,932)

General Government:Fuel 358,930 783,161 254,666 (528,495) (104,264) Parts, Labor, Other 747,643 1,565,269 737,146 (828,123) (10,497)

1,106,573 2,348,430 991,812 (1,356,618) (114,761)

TOTAL SERVICE REVENUES 2,625,214 5,600,475 2,217,521 (3,382,954) (407,693)

OPERATING EXPENSES:

Administration 331,755 707,543 313,136 (394,407) (18,619) Support Services 2,131,250 4,750,014 1,824,925 (2,925,089) (306,325)

TOTAL OPERATING EXPENSES 2,463,005 5,457,557 2,138,061 (3,319,496) (324,944)

OPERATING PROFIT / LOSS 162,209$ 142,918$ 79,460$ (63,458)$ (82,749)$

Note(1): These figures include budget numbers for the entire fiscal year.

6-11


OPERATING PROFIT / (LOSS)FOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


Service RevenuesGRU 1,267,584$ 1,225,709$ (41,875)$ -3.30%GG 1,081,750 991,812 (89,938) -8.31%Total Service Revenues 2,349,334 2,217,521 (131,813) -5.61%

ExpendituresPass Through Costs:Parts 364,210 377,065 12,855 3.53%Outside Labor 90,360 134,185 43,825 48.50%Fuel 785,153 531,058 (254,095) -32.36%

Subtotal 1,239,723 1,042,308 (197,415) -15.92%Internal Labor and Other Operating Expenses 1,123,594 1,102,490 (21,104) -1.88%Total Expenditures 2,363,317 2,144,798 (218,519) -9.25%

Operating Profit / (Loss) (13,983)$ 72,723$ 86,706$ 620.08%

6-12


YEAR TO DATE BILLING ANALYSISFOR THE SIX MONTHS ENDED MARCH 31, 2015

ACTUAL BILLINGOVER/(UNDER)

EXPENDITURES (A613) MARKUP REQUIRED BILLING ACTUAL BILLING REQUIRED BILLING

Parts 377,065$ 188,533$ 565,598$ 630,931$ 65,333$

Outside Labor 134,185 20,128 154,313 168,286 13,973 144,298$ Net Pass Throughs

Fuel - GG 164,934 24,740 189,674 254,666 64,992 Fuel - GRU 366,124 - 366,124 366,124 -

Subtotal 1,042,308 233,401 1,275,709 1,420,007 144,298

Internal Labor and OtherOperating Expenses 1,102,490 869,089 797,514 (71,575)

Total 2,144,798$ 2,144,798$ 2,217,521$ 72,723$

BREAK-EVENREQUIREMENTS ACTUAL

Labor Cost 869,089$ 797,514$

Billing-Hours 11,367 11,367

Rate/Hour 76.46$ 70.16$

6-13




BUDGET ACTUAL BUDGET EARNEDGRU

Parts, Labor, Other 2,030,567$ 859,585$ (1,170,982)$ 42.33%Fuel 1,221,478 366,124 (855,354) 29.97%

Total - GRU 3,252,045 1,225,709 (2,026,336) 37.69%

General GovernmentParts, Labor, Other 1,565,269 737,146 (828,123) 47.09%Fuel 783,161 254,666 (528,495) 32.52%

Total - General Government 2,348,430 991,812 (1,356,618) 42.23%

TOTAL SERVICE REVENUES 5,600,475$ 2,217,521$ (3,382,954)$ 39.60%

6-14



$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

GRU Repairs GRU Fuel GG Repairs GG Fuel

BUDGET ACTUAL

6-15

FLEET MANAGEMENT FUND (502)REVENUE COMPARISON CURRENT YEAR VS PRIOR YEARFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

INCREASES / (DECREASEVS PRIOR YEAR

GRU FY14 FY15 $ %

Service- Parts 267,412$ 307,816$ 40,404$ 15.11%Service- Sublets 47,134 95,900 48,766 103.46%Service- Labor 434,095 455,795 21,700 5.00%Service- Other 213 74 (139) -65.26% Service- Total 748,854 859,585 110,731 14.79%

Total Fuel 518,730 366,124 (152,606) -29.42%1,267,584 1,225,709 (41,875) -3.30%

General Government

Service- Parts 321,698 323,115 1,417 0.44%Service- Sublets 69,482 72,386 2,904 4.18%Service- Labor 350,362 337,016 (13,346) -3.81%Service- Other 2,175 4,629 2,454 112.83% Service- Total 743,717 737,146 (6,571) -0.88%

Total Fuel 338,033 254,666 (83,367) -24.66%1,081,750 991,812 (89,938) -8.31%

TOTAL SERVICE REVENUES2,349,334$ 2,217,521$ (131,813)$ -5.61%

6-16




BUDGET ACTUAL BUDGET EXPENDEDSUPPORT SERVICES (8020)

Personal Services 33,675$ 15,547$ (18,128)$ 46.17%TOTAL SUPPORT SERVICES 33,675 15,547 (18,128) 46.17%

ADMINISTRATION (8410)Personal Services 505,984 242,664 (263,320) 47.96%Operating Expense 50,474 19,930 (30,544) 39.49%Indirect Cost 101,085 50,542 (50,543) 50.00%Capital Outlay 50,000 - (50,000) 0.00%

TOTAL ADMINISTRATION 707,543 313,136 (394,407) 44.26%

OPERATIONS (8420)Personal Services 1,072,440 451,080 (621,360) 42.06%Operating Expenses 3,399,940 1,186,721 (2,213,219) 34.90%Indirect Cost 235,864 117,932 (117,932) 50.00%Capital Outlay 41,770 60,382 18,612 144.56%

TOTAL OPERATIONS 4,750,014 1,816,115 (2,933,899) 38.23%

TOTAL OPERATING EXPENSE 5,491,232$ 2,144,798$ (3,346,434)$ 39.06%

* Note: 8420 includes the 5th & 39th Avenue Garages.

6-17



$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

$5,000,000

Administration Operations

BUDGET

ACTUAL

6-18


EXPENSE COMPARISON CURRENT YEAR VS PRIOR YEARFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


FY14 FY15 $ %SUPPORT SERVICES (8020)

Personal Services 6,330$ 15,547$ 9,217$ 145.61%TOTAL SUPPORT SERVICES 6,330 15,547 9,217 145.61%

ADMINISTRATION (8410)Personal Services 266,875 242,664 (24,211) -9.07%Operating Expenses 23,949 19,930 (4,019) -16.78%Indirect Cost 55,492 50,542 (4,950) -8.92%

TOTAL ADMINISTRATION 346,316 313,136 (33,180) -9.58%

OPERATIONS (8420)Personal Services 467,836 451,080 (16,756) -3.58%Operating Expenses 1,384,675 1,186,721 (197,954) -14.30%Indirect Costs 129,480 117,932 (11,548) -8.92%Capital Outlay 28,680 60,382 31,702 110.54%

TOTAL OPERATIONS 2,010,671 1,816,115 (194,556) -9.68%

TOTAL OPERATING EXPENSE 2,363,317$ 2,144,798$ (185,339)$ -7.84%

6-19


PREVENTIVE MAINTENANCE COMPLETIONFOR THE SIX MONTHS ENDED MARCH 31, 2015

OCT NOV DEC JAN FEB MAR TOTAL

Equipment Scheduled 186 145 201 173 181 197 1,083

Equipment Delivered 170 121 177 159 169 188 984

% Delivered 91.4% 83.4% 88.1% 91.9% 93.4% 95.4% 90.9%

Equipment PM Performed 170 121 177 159 169 188 984

% PM Performed 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

6-20


BILLED HOURSFOR THE SIX MONTHS ENDED MARCH 31, 2015

OCT NOV DEC JAN FEB MARFY10 - Actual 2,081 1,608 1,710 1,840 1,979 2,241 -YTD 2,081 3,689 5,399 7,239 9,218 11,459 -YTD % Total 9.1% 16.2% 23.7% 31.8% 40.5% 50.3%

FY11 - Actual 1,715 1,551 1,634 1,674 1,807 2,074 -YTD 1,715 3,266 4,900 6,574 8,381 10,455 -YTD % Total 7.4% 14.2% 21.2% 28.5% 36.3% 45.3%




FY10 - FY14 Average YTD % Total 8.8% 15.2% 22.4% 30.5% 39.2% 48.0%


CY Year-to-Date Tot 2,078 3,549 5,448 7,329 9,300 11,367 PY Year-to-Date Tot 2,342 3,475 5,110 7,080 9,311 11,338

Increase/(Decrease) (264) 74 338 249 (11) 29

Diff (264) 74 338 249 (11) 29 PY Year-to-Date Tot 2,342 3,475 5,110 7,080 9,311 11,338

% -11.27% 2.13% 6.61% 3.52% -0.12% 0.26%

Hour Billed

Percent of Hours Billed

6-21


BILLED HOURS GRAPHFOR THE SIX MONTHS ENDED MARCH 31, 2015

-

2,000

4,000

6,000

8,000

10,000

12,000


FY15 FY14 FY13

6-22


MECHANIC ACCOUNTABILITYFOR THE SIX MONTHS ENDED MARCH 31, 2015

HOURSDIRECT INDIRECT % of Direct Hours % of Indirect Hours

ID Number AVAILABLE (BILLED) (NOT BILLED) to Available Hours to Available Hours

134 822.68 692.64 106.51 84.2% 12.9%150 951.58 810.65 104.54 85.2% 11.0%151 896.93 724.09 141.85 80.7% 15.8%152 904.61 764.04 111.80 84.5% 12.4%153 910.58 748.50 127.29 82.2% 14.0%155 882.42 688.90 176.86 78.1% 20.0%160 186.20 131.80 53.05 70.8% 28.5%162 930.32 784.72 123.15 84.3% 13.2%163 966.08 827.11 121.25 85.6% 12.6%164 881.55 687.72 160.02 78.0% 18.2%165 918.42 856.41 52.37 93.2% 5.7%215 953.34 806.89 95.36 84.6% 10.0%231 851.24 665.18 150.63 78.1% 17.7%235 910.41 805.01 63.54 88.4% 7.0%247 895.86 666.19 181.12 74.4% 20.2%248 800.27 698.01 80.97 87.2% 10.1%

13,662.49 11,357.86 1,850.31 82.5% 14.3%

6-23


PERCENTAGE OF AVAILABLE HOURS BILLED BY MECHANIC IDFOR THE SIX MONTHS ENDED MARCH 31, 2015

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%

100.0%

134 150 151 152 153 155 160 162 163 164 165 215 231

6-24

CITY OF GAINESVILLEGENERAL INSURANCE FUND (503)


Fund Description: The General Insurance Fund is used to account for costs associated with administering a self-insurance plan for workers' compensation, automobile, general and public official liability benefits. The plan isadministered externally.

Funding Source: As an internal service fund, sources for the General Insurance Fund are collected from otherdepartments.

Fund Spending: The General Insurance Fund exists for the benefit of the City and functions under a cost-reimbursement basis. Monies collected in excess of expenses are used to provide savings for insurance premiumsthroughout the organization.

The General Insurance Fund generated operating revenue of $3,427,453 and incurred operating expenses(excluding depreciation) of $4,815,628 for the six months ended March 31, 2015. This activity resulted in anoperating loss (before depreciation) in the amount of $1,388,175.

For fiscal year 2015, operating revenue is at 58.41% of the annual budget while operating expenses are at 64.07%On page 6-31, there is a detailed analysis of insurance premium revenue for both fiscal years 2014 and 2015.

The cash position for the General Insurance Fund remained positive with a net decrease of $976,720 for six monthsended March 31, 2015. The increases and decreases to cash are detailed on pages 6-27 and 6-28 in the Statementof Cash Flows.

6-25



FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash 10,456,296$ 10,621,334$ Underwriters Safety & Claims Bank Account - 400,000 Accounts Receivable - 100 Due from Other Funds 142,920 303,341 Prepaid Expenses 23,204 23,204


Property, Buildings and Equipment-Net 31,646 21,182

TOTAL ASSETS 10,654,066$ 11,369,161$



Accounts Payable -$ 103,811$ Accrued Vacation Payable 50,484 48,438 Reserve for Outstanding Claims 6,269,317 6,854,000


NET POSITIONInvested in Capital Assets 31,646 21,182 Restricted for:

Encumbrances 216,253 407,698 Reserve Mandate 1,588,194 1,588,194 SF Officers Insurance 200,000 200,000

Unrestricted 2,298,172 2,145,838


6-26


Operating Revenue:Premiums 2,800,263$ 3,424,953$ 624,690$ 22.31%Reimbursements / Recoveries 135,000 2,500 (132,500) -98.15%


Operating Expenses before Depreciation:City Attorney Expenses 144,769 147,799 3,030 2.09%Administrative Expenses 355,964 437,201 81,237 22.82%Health Services 370,809 356,245 (14,564) -3.93%Wellness Programs 2,082 - (2,082) -100.00%Safety Award Incentive Program 9,999 6,558 (3,441) -34.41%Workers Compensation and Safety 242,197 259,309 17,112 7.07%Insurance Premiums 1,771,400 2,085,913 314,513 17.76%Claims Paid 1,275,054 1,522,603 247,549 19.41%


Operating Income (Loss) before Depreciation (1,237,011) (1,388,175) (151,164) 12.22%

Depreciation Expense 3,234 1,202 (2,032) -62.83%

Operating Income (Loss) (1,240,245) (1,389,377) (149,132) 12.02%

Non-operating Revenues (Expenses):Investment Income / (Loss) 33,543 100,623 67,080 -199.98%Other Miscellaneous Revenue 181 253,720 253,539 140076.80%Transfer to OPEB Bond (29,068) - 29,068 -100.00%Transfer to Pension Obligation Bond (25,263) (14,389) 10,874 43.04%

Total Non-operating Revenues (Expenses): (20,607) 339,954 360,561 -1749.70%

Change in Net Position (1,260,852) (1,049,423) 211,429 -16.77%

Net Position, October 1 5,595,117 5,412,335 (182,782) -3.27%

Net Position, March 31 4,334,265$ 4,362,912$ 28,647$ 0.66%

COMPARATIVE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITIONGENERAL INSURANCE FUND (503)


CITY OF GAINESVILLE

6-27




NET CASH REQUIRED FOR OPERATING ACTIVITIES (1,316,774)

CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESOther Income / (Expense) 253,820 Transfer to Pension Obligation Bond (14,389)








Operating Loss (1,389,377)$ Adjustments to reconcile operating income tonet cash provided by operating activities:

Depreciation 1,202 (Increase)/Decrease in Accounts Receivable (100) (Increase)/Decrease in Due from Other Funds 121,837 Increase/(Decrease) in Accounts Payable / Accrued Expenses (42,785) Increase/(Decrease) in Accrued Payroll / Vacation Pay (7,551)

Net Cash Required for Operating Activities (1,316,774)$

6-28




Net receivables at beginning of year 425,178 Net receivables at end of period 303,441 Excess / Decrease in Receivables 121,737


Cash paid to suppliers during the periodCity Attorney Expenses 97$ Administrative Expenses 305,014 Health Service Expenses 134,195 Safety Award Incentive Program 6,558 Workers Compensation & Safety 145,538 Insurance Premiums 2,079,945 Claims Paid 1,528,570


Accounts payable and accrued expenses at the beginning of the year 146,596 Prepaid Expenses (23,204) Accounts payable and accrued expenses at the end of the period 103,811 Prepaid Expenses (23,204)



Cash paid to employees during the periodCity Attorney 147,702$ Administrative 132,187 Health Services 222,050 Workers Compensation & Safety 113,771


Accrued Payroll & Vacation at the beginning of the year 6,909,989 Accrued Payroll & Vacation at the end of the year 6,902,438



6-29





Premiums 4,008,211$ 3,424,953$ (583,258)$ 85.45%Reimbursements / Recoveries 1,860,000 2,500 (1,857,500) 0.13%



Investment Income / (Loss) 250,000 100,623 (149,377) 40.25%Other Miscellaneous Revenue 300,000 253,720 (46,280) 84.57%

Total Non-Operating Revenue 550,000 354,343 (195,657) 64.43%

TOTAL REVENUES 6,418,211$ 3,781,796$ (2,636,415)$ 58.92%

6-30





Premiums 2,800,263$ 3,424,953$ 624,690$ 22.31%Total Operating Revenue: 2,935,263 3,427,453 492,190 16.77%


Investment Income / (Loss) 33,543 100,623 67,080 199.98%Other Miscellaneous Revenue 374,151 253,720 (120,431) -32.19%

Total Non-Operating Revenue 407,694 354,343 (53,351) -13.09%

TOTAL OPERATING REVENUES 3,342,957$ 3,781,796$ 438,839$ 13.13%

6-31



INCREASES / (DECREASE)INSURANCE PREMIUM REVENUE FY14 FY15 $ %

Insurance Premiums-GRU 842,842$ 1,411,595$ 568,753$ 67.48%Insurance Premiums-General Fund 1,224,925 1,042,686 (182,239) -14.88%Insurance Premiums-General Pension 13,125 15,337 2,212 16.85%Insurance Premiums-Fire Pension 9,451 10,226 775 8.20%Insurance Premiums-Solid Waste 10,110 16,325 6,215 61.47%Insurance Premiums-CDBG 13,041 17,933 4,892 37.51%Insurance Premiums-Regional Transit 499,827 638,122 138,295 27.67%Insurance Premiums-Police Pension 8,662 9,415 753 8.69%Insurance Premiums-Ironwood 21,000 22,914 1,914 9.11%Insurance Premiums-Fleet 40,153 52,602 12,449 31.00%Insurance Premiums-Storm Water 96,127 123,814 27,687 28.80%Insurance Premiums-FL Bldg Code Fund 21,000 35,094 14,094 67.11%Insurance Premiums-Home Grant Fund - 786 786 n/aInsurance Premiums-Cultural Affairs - 774 774 n/aInsurance Premiums-GPD Billable OT - 5,208 5,208 n/aInsurance Premiums-CRA Admin - 7,032 7,032 n/aInsurance Premiums-Employee Health - 768 768 n/aInsurance Premiums-Retiree Health - 84 84 n/aInsurance Premiums-Diability Pension - 330 330 n/aInsurance Premiums-Gen insurance - 13,911 13,911 n/a

TOTAL INSURANCE PREMIUM REVENUE 2,800,263$ 3,424,956$ 624,693$ 22.31%

6-32




BUDGET ACTUAL BUDGET BUDGETCITY ATTORNEY (7520)

Personal Services 320,302$ 147,702$ (172,600)$ 46.11%Claims Paid 200,000 5,968 (194,032) 2.98%Other Operating Expenses 9,500 97 (9,403) 1.02%

TOTAL CITY ATTORNEY 529,802 153,766 (376,036) 29.02%

RISK MANAGEMENT (9210)Personal Services 280,593 132,187 (148,406) 47.11%Insurance Premiums 1,900,000 2,079,945 179,945 109.47%Claims Paid 425,000 813,671 388,671 191.45%Other Operating Expenses 686,008 305,014 (380,994) 44.46%

TOTAL RISK MANAGEMENT 3,291,601 3,330,817 39,216 101.19%

HEALTH SERVICES (9220)Personal Services 522,663 222,050 (300,613) 42.48%Operating Expenses 398,147 134,195 (263,952) 33.70%

TOTAL HEALTH SERVICES 920,810 356,245 (564,565) 38.69%

SAFETY AWARD INCENTIVE (9224)Operating Expenses 20,000 5,486 (14,514) 27.43%Capital Outlay 35,000 1,072 (33,928) 3.06%

TOTAL SAFETY AWARD INCENTIVE 55,000 6,558 (48,442) 11.92%

WORKERS COMP & SAFETY (9225)Personal Services 277,578 113,771 (163,807) 40.99%Claims Paid 2,200,000 708,932 (1,491,068) 32.22%Operating Expenses 241,750 145,539 (96,211) 60.20%

TOTAL WORKERS COMP & SAFETY 2,719,328 968,242 (1,751,086) 35.61%


6-33

CITY OF GAINESVILLEGENERAL INSURANCE FUND (503)EXPENSE COMPARISON BY TYPE


Personal Services 12.79%

Insurance Premiums 43.20%

Claims Paid 31.75%

Operating Expenses 12.26%

6-34




FY14 FY15 $ %CITY ATTORNEY (7520)

Personal Services 144,028$ 147,702$ 3,674$ 2.55%Claims Paid 6,448 5,968 (480) -7.45%Operating Expenses 741 97 (644) -86.94%

TOTAL CITY ATTORNEY 151,217 153,766 2,549 1.69%

RISK MANAGEMENT (9210)Personal Services 124,757 132,187 7,430 5.96%Insurance Premiums 1,771,400 2,079,945 308,545 17.42%Claims Paid 302,644 813,671 511,027 168.85%Operating Expenses 231,207 305,014 73,807 31.92%

TOTAL RISK MANAGEMENT 2,430,008 3,330,817 900,809 37.07%

HEALTH SERVICES (9220)Personal Services 227,417 222,050 (5,367) -2.36%Operating Expenses 143,392 134,195 (9,197) -6.41%

TOTAL HEALTH SERVICES 370,809 356,245 (14,564) -3.93%

WELLNESS PROGRAM (9222)Personal Services 2,082 - (2,082) -100.00%

TOTAL WELLNESS PROGRAM 2,082 - (2,082) -100.00%

SAFETY AWARD INCENTIVE (9224)Operating Expenses 4,552 5,486 934 20.51%Capital Outlay 5,447 1,072 (4,375) -80.31%

TOTAL SAFETY AWARD INCENTIVE 9,999 6,558 (3,441) -34.41%

WORKERS COMP & SAFETY (9225)Personal Services 102,414 113,771 11,357 11.09%Claims Paid 965,962 708,932 (257,030) -26.61%Operating Expenses 139,783 145,539 5,756 4.12%

TOTAL WORKERS COMP & SAFETY 1,208,159 968,242 (239,917) -19.86%

TOTAL OPERATING EXPENSE 4,172,274$ 4,815,628$ 643,354$ 15.42%

6-35



$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

Personal Services Insurance Premiums Claims Paid Operating Expenses

FY14 FY15

6-36


INSURANCE PREMIUMS PRIOR YEAR VS CURRENT YEARFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

INCREASES / (DECREASE)FY14 FY15 $ %

Insurance Premiums: Accidental Death & Dismember 10,505$ 31,170$ 20,665$ 196.72% Auto Coverage - Shared - 125,082 125,082 n/a Auto Endorsement-RTS - 28,320 28,320 n/a Aviation Renewal 17,561 15,760 (1,801) -10.26%

Bond-Crime Public Employees 5,921 7,172 1,251 21.13%Fiduciary Liability - 46,486 46,486 n/a

Fine Arts Policy 2,266 - (2,266) -100.00%General Liability - 152,867 152,867 n/a

Lawyers Professional Liability 893,366 753,162 (140,204) -15.69% Pension Trust Liability 44,194 - (44,194) -100.00% Pollution Liability 79,014 83,836 4,822 6.10% Property, Boiler & Machinery - 50,143 50,143 n/a Public Officials Liability - 5,968 5,968 n/a Special Event Policy 10,283 - (10,283) -100.00% Stop Loss Consulting Services - 32,926 32,926 n/a Workers Comp. Excess 708,290 756,971 48,681 6.87%Other Payments/Refunds - (3,950) (3,950) n/a

Total Insurance Premium Expense 1,771,400$ 2,085,913$ 314,513$ 17.76%

6-37

CITY OF GAINESVILLEEMPLOYEE HEALTH AND ACCIDENT FUND (504)


Fund Description: The Employee Health and Accident Benefits Fund is used to account for costs associated withadministering a self-insurance plan for employees' health and accident claims. The plan is administered externally for anannually contracted amount, which is based upon claims.

Funding Source: Sources for this fund are collected from the City of Gainesville as an employer and from theemployees who choose to participate in the different insurance plans the City offers.

Fund Spending: The Employee Health and Accident Benefits Fund functions on a cost-reimbursement basis. Moniescollected in excess of expenses are used to provide savings in insurance expenses.

The Employee Health and Accident Benefits Fund (EHAB) generated operating revenue of $12,195,522 and incurredoperating expenses (excluding depreciation) of $12,048,284 for the six months ended March 31, 2015. This activityresulted in an operating loss (before depreciation) in the amount of $147,238.

At March 31 the operating revenue was at 49.00% of the 2015 fiscal year budget. Operating expenses were at 47.63% ofthe 2015 budget.

The cash position for the EHAB Fund remained positive with an increase of $615,604 for the fiscal year. The increasesand decreases to cash are detailed on the Statement of Cash Flows found on pages 6-40 and 6-41.

6-38

CITY OF GAINESVILLEEMPLOYEE HEALTH AND ACCIDENT FUND (504)COMPARATIVE STATEMENT OF NET POSITION

MARCH 31, 2014 AND 2015

FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash 4,800,365$ 4,848,315$ Cash & Cash Equivalents 84,000 84,000 Accounts Receivable 169 169 Deposits 4,000 4,000

TOTAL ASSETS 4,888,534$ 4,936,484$



Accounts Payable -$ 246,231$ Reserve for Outstanding Claims Liability 1,312,627 1,310,671 Accrued Vacation Payable - 957


NET POSITIONRestricted for:

Encumbrances 260,159 772,176 Reserve Mandate 936,799 936,799

Unrestricted 2,378,949 1,669,650 TOTAL NET POSITION 3,575,907$ 3,378,625$

6-39


COMPARATIVE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETSFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015


Operating Revenue:Health & Accident Contributions-City 4,987,879$ 5,181,595$ 193,716$ 3.88%Health & Accident Contributions-Employees 2,264,513 2,450,579 186,066 8.22%Life Insurance Contributions 76,951 83,825 6,874 8.93%Flex Contributions 295,980 307,489 11,509 3.89%REHAB Premiums 2,579,413 4,172,034 1,592,621 61.74%

Total Operating Revenue 10,204,736 12,195,522 1,990,786 19.51%

Operating Expenses before Depreciation:City Personal Services 41,626 56,487 14,861 35.70%City Operating Expenses 141,499 120,550 (20,949) -14.81%Insurance Premiums 121,098 176,089 54,991 45.41%Administrative Costs 658,686 326,854 (331,832) -50.38%Claims Paid 10,769,763 10,990,587 220,824 2.05%Indirect Costs 43,700 36,301 (7,399) -16.93%Stop Loss Insurance Premium 143,179 341,416 198,237 138.45%


Operating Income (Loss) before Depreciation (1,714,815) 147,238 1,862,053 -108.59%

Depreciation Expense - - - n/a

Operating Income (Loss) (1,714,815) 147,238 1,862,053 -108.59%

Non-operating Revenues (Expenses):Investment Income / (Loss) 13,941 19,481 5,540 39.74%Other Miscellaneous Revenue 1,121,609 210,047 (911,562) -81.27%Transfer to OPEB Bond (2,706) - 2,706 -100.00%Transfer to Pension Obligation Bond (2,352) (1,082) 1,270 -54.00%

Total Non-operating Revenues (Expenses): 1,130,492 228,446 (902,046) -79.79%

Change in Net Position (584,323) 375,684 960,007 -164.29%

Net Position, October 1 4,160,230 3,002,941 (1,157,289) -27.82%

Net Position, March 31 3,575,907$ 3,378,625$ (197,282)$ -5.52%

6-40





CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIESOther Income / (Expense) 210,046 Transfer to Pension Obligation Bond (1,082)




NET INCREASE / (DECREASE) IN CASH 615,604




Operating Income 147,238$ Adjustments to reconcile operating income tonet cash provided by operating activities:

Increase/(Decrease) in Accounts Payable / Accrued Expenses 240,502 Increase/(Decrease) in Accrued Payroll / Vacation Pay (581)


6-41




Net receivables at beginning of year 169 Net receivables at end of period 169 Excess / Decrease in Receivables -


Cash paid to suppliers during the periodAdministrative Expenses 825,121$ Insurance Premiums 176,089 Claims Paid 10,990,587


Accounts payable and accrued expenses at the beginning of the year 5,729 Accounts payable and accrued expenses at the end of the period 246,231

Additional Cash Payments not included in expense (240,502)


Cash paid to employees during the period 56,487$

Adjustments for changes in related accruals: Accrued Payroll & Vacation at the beginning of the year 1,538

Additional Cash Payments not included in expense 581


6-42

CITY OF GAINESVILLEEMPLOYEE HEALTH AND ACCIDENT FUND (504)REVENUE COMPARISON BUDGET TO ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015



Health & Accident Contributions-City 12,392,300$ 5,181,595$ (7,210,705)$ 41.81%Health & Accident Contributions-Employees 5,685,700 2,450,579 (3,235,121) 43.10%Life Insurance Contributions 250,000 83,825 (166,175) 33.53%Flex Contributions 800,000 307,489 (492,511) 38.44%REHAB Premiums 5,763,000 4,172,034 (1,590,966) 72.39%


NON-OPERATING REVENUEInvestment Income / (Loss) 100,000 19,481 (80,519) 19.48%Other Miscellaneous Revenue - 210,047 210,047 n/a

Total Non-Operating Revenue 100,000 229,528 129,528 229.53%

TOTAL REVENUES 24,991,000$ 12,425,050$ (12,565,950)$ 49.72%

6-43





Health & Accident Contributions-City 4,987,879$ 5,181,595$ 193,716$ 3.88%Health & Accident Contributions-Employees 2,264,513 2,450,579 186,066 8.22%Life Insurance Contributions 76,951 83,825 6,874 8.93%Flex Contributions 295,980 307,489 11,509 3.89%REHAB Premiums 2,579,413 4,172,034 1,592,621 61.74%

Total Operating Revenue: 10,204,736 12,195,522 1,990,786 19.51%

NON-OPERATING REVENUEInvestment Income / (Loss) 13,941 19,481 5,540 -39.74%Other Miscellaneous Revenue 1,121,609 210,047 (911,562) -81.27%

Total Non-Operating Revenue 1,135,550 229,528 (906,022) -79.79%

TOTAL OPERATING REVENUES 11,340,286$ 12,425,050$ 1,084,764$ 9.57%

6-44

CITY OF GAINESVILLEEMPLOYEE HEALTH AND ACCIDENT FUND (504)EXPENSE COMPARISON BUDGET TO ACTUALFOR THE SIX MONTHS ENDED MARCH 31, 2015


BUDGET ACTUAL BUDGET EXPENDED

RISK MANAGEMENTCity Personal Services 109,020$ 56,487$ (52,533)$ 51.81%City Operating Expenses 307,117 120,550 (186,567) 39.25%Insurance Premiums 250,000 176,089 (73,911) 70.44%Administrative Costs 1,788,388 326,854 (1,461,534) 18.28%Claims Paid 14,300,000 6,343,725 (7,956,275) 44.36%Retiree Claims Paid 6,700,000 4,172,034 (2,527,966) 62.27%Flex Claims Paid 800,000 474,828 (325,172) 59.35%Indirect Costs 72,602 36,301 (36,301) 50.00%Stop Loss Insurance Premium 968,132 341,416 (626,716) 35.27%


6-45


EXPENSE COMPARISON BY TYPEFOR THE SIX MONTHS ENDED MARCH 31, 2015

Personal/Operating Costs 1.47%

Insurance Premiums 1.46%

Administrative Costs 2.71%

Claims Paid 91.22%

Indirect Costs 0.30%

Stop Loss Premium 2.83%

6-46




RISK MANAGEMENTPersonal Services 41,626$ 56,487$ 14,861$ 35.70%Operating Expenses 141,499 120,550 (20,949) -14.81%Insurance Premiums 121,098 176,089 54,991 45.41%Administrative Costs 658,686 326,854 (331,832) -50.38%Claims Paid 7,344,059 6,343,725 (1,000,334) -13.62%Retiree Claims Paid 3,007,836 4,172,034 1,164,198 38.71%Flex Claims Paid 417,868 474,828 56,960 13.63%Indirect Costs 43,700 36,301 (7,399) -16.93%Stop Loss Insurance Premium 143,179 341,416 198,237 138.45%

TOTAL OPERATING EXPENSE 11,919,551$ 12,048,284$ 128,733$ 1.08%

6-47

CITY OF GAINESVILLEEMPLOYEE HEALTH AND ACCIDENT FUND (504)5 YEAR ANALYSIS - % EXPENSE TO REVENUE

FOR THE SIX MONTHS ENDING MARCH 31

50%

60%

70%

80%

90%

100%

110%

120%

FY11 FY12 FY13 FY14 FY15

SECTION VII - PENSION TRUST FUNDS

7-1

CITY OF GAINESVILLERETIREE HEALTH INSURANCE TRUST FUND (601)


Fund Description: The Retiree Health Insurance Trust Fund is used to account for revenues and expendituresassociated with the Retiree Health Issuance Program which was established by Ordinance #4066, adopted onMarch 27, 1995.

Funding Sources: Sources for this fund are collected from the City of Gainesville as a percent of activeemployee payroll and from retirees who participate in the City's Retiree Health Program through deduction fromretirees' monthly pension payment. Other sources are received from investment income from investments held inan investment firm.

Fund Spending: Spending in this fund is restricted to payments made for retiree health insurance premiums. Asmall percentage is spent on administrative expenditures including investment management fees.

The Retiree Employee Health and Benefits (REHAB) Insurance Trust Fund generated revenue and investmentgains totaling $4,647,690 and incurred expenses of $4,228,182 for the six months ended March 31, 2015. Thisactivity resulted in a net change in trust position of $419,508.

7-2


COMPARATIVE STATEMENT OF FIDUCIARY NET POSITIONMARCH 31, 2014 AND 2015

FY14 FY15ASSETS

Equity in Pooled Cash (181,567)$ (1,599,075)$ Investments-Smith Barney 20,548,379 20,860,541 Investments-Smith Barney OPEB 40,453,151 41,025,356

TOTAL ASSETS 60,819,963$ 60,286,822$

LIABILITIES

Accrued Payroll -$ -$ Total Liabilities - -

NET POSITION HELD IN TRUST FORRETIREE HEALTH INSURANCE BENEFITS 60,819,963$ 60,286,822$

7-3


COMPARATIVE STATEMENT OF CHANGES IN FIDUCIARY NET POSITIONFOR THE SIX MONTHS ENDED MARCH 31, 2014 AND 2015

Increase/(Decrease)FY14 FY15 $ %

ADDITIONS:

Contributions:Employer Contribution 239,629$ 246,158$ 6,529$ 2.72%Retiree Contribution 1,355,315 1,527,535 172,220 12.71%

Total Contributions 1,594,944 1,773,693 178,749 11.21%

Investment Income:Net Appreciation/(Depreciation) in

Fair Value of Investments 3,204,989 2,708,935 (496,054) -15.48%Dividend & Interest 1,460,008 384,265 (1,075,743) -73.68%

Total Investment Income 4,664,997 3,093,200 (1,571,797) -33.69%

Less Investment Expense 215,084 219,203 4,119 1.92%

Net Investment Income 4,449,913 2,873,997 (1,575,916) -35.41%

DEDUCTIONS:Insurance Premiums 2,594,413 4,222,558 1,628,145 62.76%Personal Services 4,791 5,045 254 5.30%Other Operating Expenses - 460 460 n/aTransfer to Debt Service 477 119 (358) -75.05%

Total Deductions 2,599,681 4,228,182 1,628,501 62.64%

CHANGE IN NET POSITION 3,445,176 419,508 (3,025,668) -87.82%

NET POSITION, October 1 57,374,787 59,867,314 2,492,527 4.34%

NET POSITION, March 31 60,819,963$ 60,286,822$ (533,141)$ -0.88%

7-4

CITY OF GAINESVILLEGENERAL PENSION FUND (604)


Fund Description: The General Pension Fund is used to account for the accumulation of resources to be used for pension paymentsto participants of the City's Employees Pension Plan. Florida Statue 112.215 sets forth the approval of creating a separate trust orother special fund for segregation of funds or assets resulting from compensation deferment.

Funding Sources: Sources for this fund are collected from the City of Gainesville as a percent of active employee payroll and fromemployees who participate in the General Pension Plan. Other sources are received from investment income from investments held inan investment firm.

Fund Spending: Spending in this fund is restricted to payments for eligible retiree's who are part of the General Pension Plan. Asmall percentage is spent on administrative expenditures including investment management fees.

The General Pension Fund generated contribution revenue of $9,404,620 and incurred operating expenses of $16,313,964 for the sixmonths ending March 31, 2015. The total number of retirees (including employees in DROP) was 1,199 as of March 31, 2015 and1,156 as of March 31, 2014.

Total contributions are at 42.51% of the annual budget, while operating expenses are at 52.68% of the annual budget. A detailedanalysis of operating revenues & expenses can be seen on page 7-7 and 7-11 of this report.

The annualized investment return at March 31 was 8.2% for fiscal year 2014 versus a 6.2% return in fiscal year 2015.

7-5



FY14 FY15ASSETS

Equity in Pooled Cash (3,594,674)$ (1,893,934)$ Investments 348,008,834 363,850,174

TOTAL ASSETS 344,414,160$ 361,956,240$

LIABILITIES

Accounts Payable 93,426$ 106,327$ Accrued Payroll - 5,999


NET POSITIONReserved for DROP Participants 9,639,774 11,311,721 Reserved for Retirement Plan 334,680,960 350,532,193

NET POSITION HELD IN TRUST FORGENERAL PENSION PLAN 344,320,734$ 361,843,914$

7-6




ADDITIONS:Contributions:

Employer Contributions 5,244,629$ 5,370,741$ 126,112$ 2.40%Employee Contributions 2,003,144 2,053,881 50,737 2.53%Employee Contributions - Through DROP 2,002,397 1,899,495 (102,902) -5.14%Employee Contributions - Military Buyback 99,814 80,503 (19,311) -19.35%



Fair Value of Investments 25,503,627 20,197,282 (5,306,345) -20.81%Dividend & Interest 1,798,956 1,985,809 186,853 10.39%


Less Investment Expense 829,137 910,398 81,261 9.80%


DEDUCTIONS:Benefit Payments 11,369,269 12,169,981 800,712 7.04%Retiree DROP Payments 2,002,397 1,899,495 (102,902) -5.14%Refund of Contributions 175,767 108,367 (67,400) -38.35%Retiree DROP Payouts & Rollovers 1,982,027 1,916,010 (66,017) -3.33%Wages and Fringe Benefits 109,637 119,179 9,542 8.70%Insurance Expense 13,125 13,519 394 3.00%Indirect Costs 50,752 39,184 (11,568) -22.79%Actuarial Fees 4,715 2,755 (1,960) -41.57%Professional Services 81,079 40,579 (40,500) -49.95%Travel and Training 2,433 1,680 (753) -30.95%Other Expense 501 760 259 51.70%Transfer to Other Funds 10,569 2,455 (8,114) -76.77%

Total Deductions 15,802,271 16,313,964 511,693 3.24%

CHANGE IN NET POSITION 20,021,159 14,363,349 (5,657,810) -28.26%


NET POSITION, March 31 344,320,734$ 361,843,914$ 17,523,180$ 5.09%

7-7




BUDGET ACTUAL BUDGET EARNEDContributions:

Employer Contributions 12,550,000$ 5,370,741$ (7,179,259)$ 42.79%Employee Contributions 5,000,000 2,053,881 (2,946,119) 41.08%Employee Contributions - Through DROP 4,500,000 1,899,495 (2,600,505) 42.21%Employee Contributions - Military Buyback 75,000 80,503 5,503 107.34%

Total Contributions 22,125,000 9,404,620 (12,720,380) 42.51%

Investment Income:

Net Appreciation/(Depreciation) inFair Value of Investments 25,900,000 20,197,282 (5,702,718) 77.98%

Dividend & Interest 3,250,000 1,985,809 (1,264,191) 61.10%Total Investment Income 29,150,000 22,183,091 (6,966,909) 76.10%

TOTAL REVENUES 51,275,000$ 31,587,711$ (19,687,289)$ 61.60%

7-8


REVENUE SOURCE GRAPHFOR THE SIX MONTHS ENDED MARCH 31, 2015

City Contributions 18.14%

Employee Contributions 6.94%

Investment Income 74.92%

7-9




FY14 FY15 $ %Contributions:

Employer Contributions 5,244,629$ 5,370,741$ 126,112$ 2.40%Employee Contributions 2,003,144 2,053,881 50,737 2.53%Employee Contributions - Through DROP 2,002,397 1,899,495 (102,902) -5.14%



Fair Value of Investments 25,503,627 20,197,282 (5,306,345) -79.19%Dividend & Interest 1,798,956 1,985,809 186,853 110.39%


TOTAL REVENUES 36,652,567$ 31,587,711$ (5,064,856)$ -13.82%

7-10



-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

Employer Contributions Employee Contributions Employee Contributions - Through DROP

FY14 FY15

7-11




BUDGET ACTUAL BUDGET EXPENDEDDEDUCTIONS:

Benefit Payments 23,000,000$ 12,169,981$ (10,830,019)$ 52.91%Retiree DROP Payments 4,500,000 1,899,495 (2,600,505) 42.21%Refund of Contributions 325,000 108,367 (216,633) 33.34%Retiree DROP Payouts & Rollovers 2,580,000 1,916,010 (663,990) 74.26%Wages and Fringe Benefits 236,009 119,179 (116,830) 50.50%Insurance Expense 27,038 13,519 (13,519) 50.00%Indirect Costs 78,367 39,184 (39,183) 50.00%Actuarial Fees 50,000 2,755 (47,245) 5.51%Professional Services 150,000 40,579 (109,421) 27.05%Travel and Training 12,000 1,680 (10,320) 14.00%Other Expense 3,800 760 (3,040) 20.00%Transfer to Other Funds 4,910 2,455 (2,455) 50.00%

Total Deductions 30,967,124$ 16,313,964$ (14,653,160)$ 52.68%

7-12

FY14 FY15

ASSETS

Equity in Pooled Cash 57,747$ 8,253,197$ Investments - Mutual Funds 8,362,821 505,532

TOTAL ASSETS 8,420,568$ 8,758,729$

LIABILITIES

Accounts Payable -$ 4,800$ Total Liabilities - 4,800

NET POSITION HELD IN TRUST FORDISABILITY PENSION PLAN 8,420,568$ 8,753,929$

This fund has been over funded for a number of years and due to legal constraints of the trust fund, the assets could not bereallocated without dissolving the fund and reopening in another trust fund. The City is closing down this fund and is moving theassets equal to 150% of the Disability Plan's actuarial liability with the remaining assets to be returned to the General Fund and GRUfor City Commission approval for one time spending.

Funding Sources: Sources for this fund are collected from the City of Gainesville as a percent of active employee payroll. Othersources are received from investment income from investments held in an investment firm.

Fund Spending: Spending in this fund is restricted to payments for eligible retiree's who are collecting disability pension. A smallpercentage is spent on administrative expenditures including investment management fees.

Fund Description: The Disability Pension Fund is used to account for the accumulation of resources to be used for benefit paymentsto eligible participants. Florida Statue 112.215 sets forth the approval of creating a separate trust or other special fund for segregationof funds or assets resulting from compensation deferment.

CITY OF GAINESVILLEDISABILITY PENSION FUND (605)


7-13

CITY OF GAINESVILLEDISABILITY PENSION FUND (605)




General Government 44,362$ 38,551$ (5,811)$ -13.10%GRU 78,603 83,944 5,341 6.79%

Total Contributions 122,965 122,495 (470) -0.38%


Fair Value of Investments 611,617 260,833 (350,784) -57.35%Dividend & Interest 53,415 79,923 26,508 49.63%

Total Investment Income 665,032 340,756 (324,276) -48.76%

Less Investment Expense 29,688 16,595 (13,093) -44.10%

Net Investment Income 635,344 324,161 (311,183) -48.98%

DEDUCTIONS:Benefit Payments 104,632 106,516 1,884 1.80%Professional Services 810 6,535 5,725 706.79%Wages and Fringe Benefits 20,331 20,602 271 1.33%Transfer to Other Funds 1,815 479 (1,336) -73.61%

Total Deductions 127,588 134,132 6,544 5.13%

CHANGE IN NET POSITION 630,721 312,524 (7,014) -1.11%

NET POSITION, October 1 7,789,847 8,441,405 651,558 8.36%

NET POSITION, March 31 8,420,568$ 8,753,929$ 651,558$ 7.74%

7-14

CITY OF GAINESVILLE401A QUALIFIED PENSION FUND (606)


FY14 FY15

ASSETS

Equity in Pooled Cash -$ (10,118)$ Investments 10,034,895 10,431,802

TOTAL ASSETS 10,034,895$ 10,421,684$


LIABILITIES


FUND BALANCE

Reserved for Retirement Plans 10,034,895 10,421,684



Fund Description: The 401A Qualified Pension Fund is used to account for theaccumulation of resources to be used for pension benefit payments to participants ofthe Money Purchase Retirement Plan administered by the ICMA RetirementCorporation. Florida Statute 112.215 sets forth the approval of creating a separatetrust fund or other special fund for segregation of funds or assets resulting fromcompensation deferment.

Funding Sources: Sources for this fund are collected from the City of Gainesville asan employer benefit and from the employees who participate in this plan as a payrolldeduction.

Fund Spending: There is no spending of any funds of this fund by the City. All assetsbelong to participants of this pension plan. This fund is used solely to record thepayroll transactions which flow through this fund. This fund is not reported in the City'sComprehensive Annual Financial Report (CAFR).

7-15

CITY OF GAINESVILLE401A QUALIFIED PENSION FUND (606)



Fund Balance, October 1 9,299,619$ 10,464,814$ 1,165,195$ 12.53%

Add:Employer Contributions 119,156 95,896 (23,260) -19.52%Employee Contributions 78,393 61,066 (17,327) -22.10%Rollover funds 133,228 - (133,228) -100.00%Investment Income / (Loss) 563,652 501,075 (62,577) 11.10%

Total Additions 894,429 658,037 (236,392) 26.43%

Deduct: Refund of Contributions 159,153 701,167 542,014 340.56%



7-16

CITY OF GAINESVILLEPOLICE PENSION FUND (607)


Fund Description: The Police Pension Fund is used to account for the accumulation of resources to be used for pension paymentsto participants of the City's Consolidated Pension Plan. Florida Statue 112.215 sets forth the approval of creating a separate trust orother special fund for segregation of funds or assets resulting from compensation deferment.

Funding Sources: Sources for this fund are collected from the City of Gainesville as a percent of active employee payroll and fromemployees who participate in the Consolidated Pension Plan. Other sources are received from investment income from investmentsheld in an investment firm.

Fund Spending: Spending in this fund is restricted to payments for eligible retiree's who are part of the Police Pension Plan. A smallpercentage is spent on administrative expenditures including investment management fees.

The Police Pension Fund received contributions of $2,400,527 earned a net of $8,283,643 in investment income and incurredexpenses of $6,265,834 for the six months ended March 31, 2015. This activity resulted in a net change in pension trust position of$4,418,336.

When reviewing the Police Pension Fund in prior financial years, the fund detail can be view in the consolidated "Police & FirePension Fund (607 & 608)". Starting March 31, 2012 forward, the Police and Fire Pension funds have been reported separately.

7-17



FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash (218,603)$ (2,992,453)$ Investments 138,553,384 147,440,663

TOTAL ASSETS 138,334,781$ 144,448,210$

LIABILITIESAccounts Payable 18,319$ -$


NET POSITIONReserved - Encumbrance 70,875 - Reserved for DROP Plan - 4,447,103 Reserved for Premium Tax Distribution 1,088,011 1,088,011 Reserved for Retirement Plans 137,157,576 138,913,096


7-18





Employer Contributions 1,086,487$ 1,026,457$ (60,030)$ -5.53%Employee Contributions 536,096 532,222 (3,874) -0.72%Employee Contributions - Through DROP 857,509 782,748 (74,761) -8.72%Employee Contributions - Military Buyback - 59,100 59,100 n/a

Total Contributions 2,480,092 2,400,527 (79,565) -3.21%


Fair Value of Investments 8,439,396 7,616,872 (822,524) -9.75%Dividend & Interest 824,833 934,671 109,838 13.32%

Total Investment Income 9,264,229 8,551,543 (712,686) -7.69%


Net Investment Income 8,891,236 8,283,643 (607,593) -6.83%

DEDUCTIONS:Benefit Payments 3,004,734 3,201,311 196,577 6.54%Retiree DROP Payouts and Rollovers 559,093 1,980,370 1,421,277 254.21%Wages and Fringe Benefits 28,600 31,429 2,829 9.89%Employee Disability 135,486 136,636 1,150 0.85%Retiree DROP Payments 857,509 782,748 (74,761) -8.72%Refund of Contributions 48,667 53,120 4,453 9.15%Travel and Training 3,002 2,140 (862) -28.71%Insurance Expense 8,662 8,923 261 3.01%Investment Analyst Fees 41,475 23,625 (17,850) -43.04%Actuarial Fees 21,443 21,453 10 0.05%Indirect Costs 13,184 21,161 7,977 60.51%Professional Services 24,944 1,800 (23,144) -92.78%Transfers to Other Funds 2,856 678 (2,178) -76.26%Other Expense 1,672 440 (1,232) -73.68%





7-19





Employer Contributions 2,600,000$ 1,026,457$ (1,573,543)$ 39.48%Employee Contributions 1,275,000 532,222 (742,778) 41.74%Employee Contributions - Through DROP 1,600,000 782,748 (817,252) 48.92%Employee Contributions - Military Buyback 15,000 59,100 44,100 394.00%State Contributions - Ins Tax Premiums 615,000 - (615,000) 0.00%


Investment Income:


Dividend & Interest 1,600,000 934,671 (665,329) 58.42%

Total Investment Income 14,390,000 8,551,543 (5,838,457)

TOTAL REVENUES 20,495,000$ 10,952,070$ (4,369,802)$ 53.44%

7-20

CITY OF GAINESVILLEPOLICE PENSION FUND (607)REVENUE SOURCE GRAPH


City Contributions 9%

Employee Contributions 13%

Investment Income 78%

7-21





Employer Contributions 1,086,487$ 1,026,457$ (60,030)$ -5.53%Employee Contributions 536,096 532,222 (3,874) -0.72%Employee Contributions-DROP 857,509 782,748 (74,761) -8.72%

Total Contributions 2,480,092 2,400,527 (79,565) -3.21%


Fair Value of Investments 8,439,396 7,616,872 (822,524) 90.25%Dividend & Interest 824,833 934,671 109,838 113.32%

Total Investment Income 9,264,229 8,551,543 (712,686) -7.69%

TOTAL REVENUES 11,744,321$ 10,952,070$ (792,251)$ -6.75%

7-22



-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

10,000,000

City Contributions Employee Contributions Investment Income

FY14 FY15

7-23





Benefit Payments 6,400,000$ 3,201,311$ (3,198,689)$ 50.02%Retiree DROP Payouts and Rollovers 800,000 1,980,370 1,180,370 247.55%Wages and Fringe Benefits 64,071 31,429 (32,642) 49.05%Employee Disability 300,000 136,636 (163,364) 45.55%Retiree DROP Payments 1,600,000 782,748 (817,252) 48.92%Refund of Contributions 300,000 53,120 (246,880) 17.71%Travel and Training 2,500 2,140 (360) 85.60%Insurance Expense 24,345 8,923 (15,422) 36.65%Investment Analyst Fees 100,000 23,625 (76,375) 23.63%Actuarial Fees 120,000 21,453 (98,547) 17.88%Indirect Costs 42,322 21,161 (21,161) 50.00%Professional Services 40,000 1,800 (38,200) 4.50%Transfer to Other Funds 1,356 678 (678) 50.00%Other Expense 2,700 440 (2,260) 16.30%

Total Deductions 9,797,294 6,265,834 (3,531,460) 63.95%

7-24

CITY OF GAINESVILLEFIREFIGHTERS PENSION FUND (608)


Fund Description: The Fire Pension Fund is used to account for the accumulation of resources to be used for pension payments toparticipants of the City's Consolidated Pension Plan. Florida Statue 112.215 sets forth the approval of creating a separate trust orother special fund for segregation of funds or assets resulting from compensation deferment.

Funding Sources: Sources for this fund are collected from the City of Gainesville as a percent of active employee payroll and fromemployees who participate in the Consolidated Pension Plan. Other sources are received from investment income from investmentsheld in an investment firm.

Fund Spending: Spending in this fund is restricted to payments for eligible retiree's who are part of the Fire Pension Plan. A smallpercentage is spent on administrative expenditures including investment management fees.

The Fire Pension Fund received contributions of $1,695,329 earned a net of $4,458,470 in investment income and incurred expensesof $4,791,691 for the six months ended March 31, 2015. This activity resulted in a net change in pension trust position of $1,362,108.In the first three months of fiscal year 2015, four senior level employees rolled their DROP balances when they retired. Eachemployee's balance was over $240,000, which is why the DROP Rollover and Payout line item is more than $1,000,000 higher thanFY14.

When reviewing the Firefighters Pension Fund in prior financial years, the fund detail can be view in the consolidated "Police & FirePension Fund (607 & 608)". Starting March 31, 2012 forward, the Police and Fire Pension funds have been reported separately.

7-25



FY14 FY15ASSETS

Current AssetsEquity in Pooled Cash (412,953)$ (2,051,119)$ Investments 74,605,668 79,391,126 Due from Other Funds 60 -

TOTAL ASSETS 74,192,775$ 77,340,007$

LIABILITIESWages Payable -$ 20,115$


NET POSITIONReserved - Encumbrance 41,625 - Reserved for DROP Plan 2,696,378 2,696,378 Reserved for Premium Tax Distribution 898,705 898,705 Reserved for Retirement Plans 70,556,067 73,724,809


7-26





Employer Contributions 767,161$ 690,653$ (76,508)$ -9.97%Employee Contributions 374,893 357,063 (17,830) -4.76%Employee Contributions - Through DROP 491,751 647,182 155,431 31.61%Employee Contributions - Military Buyback 46,972 431 (46,541) -99.08%



Fair Value of Investments 5,767,368 4,101,393 (1,665,975) -28.89%Dividend & Interest 443,702 501,314 57,612 12.98%




DEDUCTIONS:Benefit Payments 2,211,226 2,388,583 177,357 8.02%Retiree DROP Payouts and Rollovers 252,600 1,454,357 1,201,757 475.75%Wages and Fringe Benefits 29,493 29,827 334 1.13%Employee Disability 76,298 76,554 256 0.34%Retiree DROP Payments 491,751 647,182 155,431 31.61%Refund of Contributions 22,742 134,548 111,806 491.63%Travel and Training 1,763 1,257 (506) -28.70%Insurance Expense 9,451 9,734 283 2.99%Investment Analyst Fees 24,358 13,875 (10,483) -43.04%Actuarial Fees 12,594 12,600 6 0.05%Indirect Costs 13,184 21,161 7,977 60.51%Professional Services 14,747 1,057 (13,690) -92.83%Transfers to Other Funds 2,856 687 (2,169) -75.95%Other Expense 342 269 (73) -21.35%





7-27





Employer Contributions 1,400,000$ 690,653$ (709,347)$ 49.33%Employee Contributions 700,000 357,063 (342,937) 51.01%Employee Contributions - Through DROP 900,000 647,182 (252,818) 71.91%Employee Contributions - Military Buyback 50,000 431 (49,569) 0.86%State Contributions - Ins Tax Premiums 585,000 - (585,000) 0.00%


Investment Income:


Dividend & Interest 600,000 501,314 (98,686) 83.55%

Total Investment Income 8,200,000 4,602,707 (3,597,293) 56.13%

TOTAL REVENUES 11,835,000$ 6,298,036$ (2,038,357)$ 53.22%

7-28


REVENUE SOURCE GRAPHFOR THE SIX MONTHS ENDED MARCH 31, 2015

City Contributions 11%

Employee Contributions 16%

Investment Income 73%

7-29





Employer Contributions 767,161$ 690,653$ (76,508)$ -9.97%Employee Contributions 374,893 357,063 (17,830) -4.76%Employee Contributions-DROP 491,751 647,182 155,431 31.61%Employee Contributions-Military Buyback 46,972 431 (46,541) -99.08%



Fair Value of Investments 5,767,368 4,101,393 (1,665,975) 71.11%Dividend & Interest 443,702 501,314 57,612 112.98%


TOTAL REVENUES 7,891,847$ 6,298,036$ (1,593,811)$ -20.20%

7-30



-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

City Contributions Employee Contributions Investment Income

FY14 FY15

7-31





Benefit Payments 5,000,000$ 2,388,583$ (2,611,417)$ 47.77%Retiree DROP Payouts and Rollovers 380,000 1,454,357 1,074,357 382.73%Wages and Fringe Benefits 64,071 29,827 (34,244) 46.55%Employee Disability 150,000 76,554 (73,446) 51.04%Retiree DROP Payments 900,000 647,182 (252,818) 71.91%Refund of Contributions 65,000 134,548 69,548 207.00%Travel and Training 2,000 1,257 (743) 62.85%Insurance Expense 23,469 9,734 (13,735) 41.48%Investment Analyst Fees 60,000 13,875 (46,125) 23.13%Actuarial Fees 65,000 12,600 (52,400) 19.38%Indirect Costs 42,322 21,161 (21,161) 50.00%Professional Services 25,000 1,057 (23,943) 4.23%Transfer to Other Funds 1,374 687 (687) 50.00%Other Expense 1,550 269 (1,281) 17.35%

Total Deductions 6,779,786 4,791,691 (1,988,095) 70.68%

7-32

CITY OF GAINESVILLEDEFERRED COMPENSATION FUND (609)


FY14 FY15ASSETS

Investments 96,471,984$ 105,442,813$

TOTAL ASSETS 96,471,984$ 105,444,833$


LIABILITIES


FUND BALANCE

Reserved for Retirement Plans 96,471,984 105,444,833 Total Fund Balance 96,471,984 105,444,833


Fund Description: The Deferred Compensation Fund is used to account for theaccumulation of resources to be used for benefit payments to participants of the 457Plan administered by the ICMA Retirement Corporation. Participation in this Plan iscompletely voluntary.

Funding Sources: Sources for this fund are collected from the employees whoparticipate in this plan as a payroll deduction.

Fund Spending: There is no spending of any funds of this fund by the City. All assetsbelong to participants of this 457 plan. This fund is used solely to record the payrolltransactions which flow through this fund. This fund is not reported in the City'sComprehensive Annual Financial Report (CAFR).

7-33

CITY OF GAINESVILLEDEFERRED COMPENSATION FUND (609)




Add:Employee Contributions 1,762,266 1,874,860 112,594 6.39%Rollovers 1,883,834 4,639,494 2,755,660 146.28%Investment Income / (Loss) 4,845,411 3,741,689 (1,103,722) 22.78%

Total Additions 8,491,511 10,256,043 1,764,532 20.78%

Deduct: Refund of Contributions 2,934,615 3,965,299 1,030,684 35.12%



7-34

CITY OF GAINESVILLEPOLICE AND FIRE DROP PLAN FUND (625)


FY14 FY15

ASSETS

Investments 101,023$ 102,854$

TOTAL ASSETS 101,023$ 102,854$

LIABILITIES


NET POSITION

Reserved for Retirement Plans 101,023 102,854 NET POSITION HELD IN TRUST FOR

GENERAL PENSION PLAN 101,023$ 102,854$

Fund Description: The Police and Fire DROP Plan Fund is used to account for the accumulationof resources to be used for collection of DROP contributions and payments of DROP benefits. Thisfund is adminsitered by the ICMA Retirement Corporation and there currently only one participants.Current and future participants are recorded in the consolidated pension funds. (Fund 607 or 608)

Funding Sources: Sources for this fund are collected from the employees who participate in thisplan as a payroll deduction.

Fund Spending: There is no spending of any funds of this fund by the City. All assets belong toparticipants of this pension plan. This fund is used solely to record the payroll transactions whichflow through this fund. This fund is reported in the City's Comprehensive Annual Financial Report(CAFR) as part of the Police Officers' and Firefighters' Consolidated Retirement Fund.

7-35

CITY OF GAINESVILLEPOLICE AND FIRE DROP PLAN FUND (625)



ADDITIONS:

Investment Income:Dividend & Interest 917 928 11 1.20%

Total Investment Income 917 928 11 1.20%

DEDUCTIONS: Refund of Contributions - - - n/aTotal Deductions - - - n/a

CHANGE IN NET POSITION 917 928 11 1.20%

NET POSITION, October 1 100,106$ 101,926$ 1,820$ 1.82%

NET POSITION, March 31 101,023$ 102,854$ 1,831$ 1.81%

7-36

CITY OF GAINESVILLERETIREMENT HEALTH SAVINGS PLAN FUND (626)


FY14 FY15

ASSETS

Cash and Cash Equivalents -$ 256$ Investments 9,271,249 10,477,910

TOTAL ASSETS 9,271,249$ 10,478,166$


LIABILITIESDue to Agencies -$ -$


FUND BALANCE



Fund Description: The Retirement Health Savings Plan Fund is used to account forthe accumulation of resources of employees participating in the City's RetirementHealth Savings Plan.


Fund Spending: There is no spending of any funds of this fund by the City. All assetsbelong to participants of this plan. This fund is used solely to record the payrolltransactions which flow through this fund. This fund is not reported in the City'sComprehensive Annual Financial Report (CAFR).

7-37

CITY OF GAINESVILLERETIREMENT HEALTH SAVINGS PLAN FUND (626)




Add:Employer Contributions 474,261 509,636 35,375 7.46%Investment Income / (Loss) 543,821 366,743 (177,078) -32.56%

Total Additions 1,018,082 876,379 (141,703) -13.92%

Deduct: Refund of Contributions 105,414 174,723 69,309 65.75%



7-38

CITY OF GAINESVILLEROTH IRA PLAN FUND (627)


FY14 FY15

ASSETS

Cash and Cash Equivalents 3,339,638$ 4,124,045$

TOTAL ASSETS 3,339,638$ 4,124,045$


LIABILITIES


FUND BALANCE



Fund Description: The Roth IRA Plan Fund is used to account for the accumulation ofresources of employees participating in the City's Roth IRA Savings Plan. This is avoluntary savings plan the City offers its employees.


Fund Spending: There is no spending of any funds of this fund by the City. All assetsbelong to participants of this plan. This fund is used solely to record the payrolltransactions which flow through this fund. This fund is not reported in the City'sComprehensive Annual Financial Report (CAFR).

7-39

CITY OF GAINESVILLEROTH IRA PLAN FUND (627)



Fund Balance, October 1 2,991,924$ 3,766,569$ 774,645$ 25.89%

Add:Employee Contributions 347,714 357,476 9,762 2.81%

Deduct: Refund of Contributions - - - n/a


7-40

CITY OF GAINESVILLEPOLICE SHARE PLAN/PREMIUM TAX RESERVE FUND (628)COMPARATIVE STATEMENT OF FIDUCIARY NET POSITION

MARCH 31, 2014 AND 2015

FY14 FY15

ASSETS

Equity in Pooled Cash -$ 859,452$


LIABILITIES

Payables -$ -$ Total Liabilities - -

NET POSITION

Reserved for Retirement Plans - 859,452 NET POSITION HELD IN TRUST FOR

GENERAL PENSION PLAN -$ 859,452$

Fund Description: The Police Share Plan/Premium Tax Reserve Fund is used to account for theaccumulation of resources from the insurance tax premium refunds the police pension planreceives each year. Part of the amounts received can be distributed to the participants in thePolice Pension Plan based on years of service.

Funding Sources: Sources for this fund are collected from tax insurance premiums from theState.

Fund Spending: There is no spending of any funds of this fund by the City. All assets belong toparticipants of this pension plan. This fund is used solely to record the payroll transactions whichflow through this fund. This fund is reported in the City's Comprehensive Annual Financial Report(CAFR) as part of the Police Officers' and Firefighters' Consolidated Retirement Fund.

7-41

CITY OF GAINESVILLEPOLICE SHARE PLAN/PREMIUM TAX RESERVE FUND (628)




Transfers -$ -$ -$ n/aTotal Contributions - - - n/a

Investment Income:Dividend & Interest - - - n/a

Total Investment Income - - - n/a

DEDUCTIONS:Share Plan Distributions - 98,860 98,860 n/aAdministration Expenses - 14 14 n/aTotal Deductions - 98,874 98,860 n/a

CHANGE IN NET POSITION - (98,874) (98,874) n/a

NET POSITION, October 1 - 958,326 958,326 n/a

NET POSITION, March 31 -$ 859,452$ 859,452$ n/a

CITY OF GAINESVILLE, FLORIDA FINANCIAL ......CITY OF GAINESVILLE, FLORIDA FINANCIAL STATEMENTS...

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