1. Office of the City Administrator

2.  Initial Hearing, 6:30 P.M. December 9, 2014  Continuation Hearing 5:30 P.M. December 23, 2014 (if continued by Council tonight).  Adoption, December 23, 2014

3.  Focus on those funds related to property tax levies.  Historical information on tax rates.  Revenues and Expense Summaries 2015.  Public Comment or Questions.

4.  Certified Levy 2014 $5,119,357  Certified Preliminary Levy 2015 $5,380,444  The proposed increase from 2014-2015 is $261,087, or increase of 5.1%.

21. General Fund REVENUE COMPARISONS 2013 - 2015 REVENUE COMPARISONSAUDIT 2013BUDGET 2014 PROPOSED BUDGET 2015DIFFERENCE $ DIFFERENCE % Taxes$3,901,645.0036.98%$3,855,392.0037.04%$4,364,321.0039.18%$508,929.0013.20% -Current Ad Valorem3,293,63731.21%3,270,39231.42%3,711,82133.32%$441,429.0013.50% -Franchise Tax607,9205.76%585,0005.62%652,5005.86%$67,500.0011.54% -Special Levies880.00%0 0 $0.00#DIV/0! -Lodging Tax00.00%0 0 $0.00#DIV/0! Licenses & Permits$351,608.003.33%$302,840.002.91%$300,435.002.70%-$2,405.00-0.79% Intergovernmental Revenues$2,819,949.0026.73%$2,984,422.0028.67%$3,064,208.0027.51%$79,786.002.67% -Federal Grants00.00%0 0 $0.00#DIV/0! -State2,744,23826.01%2,908,76227.94%2,988,54826.83%$79,786.002.74% -Other Govt. Units75,7110.72%75,6600.73%75,6600.68%$0.000.00% Charges For Service$1,251,113.0011.86%$1,309,249.0012.58%$1,832,978.0016.46%523,729.0040.00% Fines & Forfeits$121,536.001.15%$121,050.001.16%$110,900.001.00%(10,150.00)-8.38% Misc. Revenues $388,784.003.68% $232,550.002.23% $244,592.002.20% 12,042.00 5.18% Sub-Total REVENUES$8,834,635.0083.73%$8,805,503.0084.59%$9,917,434.0089.04%1,111,931.0012.63% Other Financing Sources$1,716,859.0016.27%$1,604,597.0015.41%$1,220,993.0010.96%(383,604.00)-23.91% TOTAL REVENUES$10,551,494.00$10,410,100.00$11,138,427.00$728,327.007.00%

22. 2015 Marshall Property Tax Levy

23. Fund DescriptionProperty Tax Levy Funding ($) General Fund$3,707,821 Library$554,034 Economic Development$119,677 Debt Service$933,198 Debt Service (Abatement)$65,714 Subtotal$5,380,444

25. General Fund Library Debit Service (1) Economic Development (2) 69¢ 19¢ 10¢ 2¢ 14¢ - General Government – (Senior Center, Transit, Data Processing, Municipal Building, Community Development, Administration, Finance/Clerk, Assessing, Legal, Cable, Mayor/Council, Motor Pool, Duplication, Safety, Human Rights) 21¢ - Public Safety – (Police, Fire, Emergency Management, Animal Control, Chemical Assessment Team, Ambulance Bldg.) 22¢ - Public Works – (Engineering, Street, Airport, Street Lighting, Building Inspection, Public Way Maintenance) 10¢ - Culture & Recreation – (Parks, Recreation, Community Education, Aquatic Center, Band, Ice Arena, Youth Development, Community Services Administration/General) 69¢ 02¢ - Other– (Transfer to Capital Equipment Fund)

27. General Fund EXPENDITURE COMPARISONS 2014-2015 DepartmentsBudget 2014 Proposed Budget 2015 Difference $Difference % Mayor & Council$193,2541.86%$174,2801.56%($18,974)-9.82% Human Rights Comm.$40.00%2 ($2)-50.00% Cable Comm.$133,8351.29%123,6121.11%($10,223)-7.64% City Administration$337,6843.24%356,4863.20%$18,8025.57% Finance/Clerk/Treas.$388,2143.73%404,9053.63%$16,6914.30% City Assessing$294,7042.83%302,3882.71%$7,6842.61% Legal$114,3761.10%116,9751.05%$2,5992.27% Community Dev.$138,3011.33%159,3531.43%$21,05215.22% Municipal Building$256,5662.46%268,0772.41%$11,5114.49% Safety Comm.$14,6350.14%14,4280.13%($207)-1.41% Data Processing$128,2311.23%227,3662.04%$99,13577.31% Duplication$18,0450.17%16,5310.15%($1,514)-8.39% Motor Pool$4,7730.05%3,5520.03%($1,221)-25.58% Transit Service$28,0000.27%14,4000.13%($13,600)-48.57% Adult Community Center$153,5631.47%157,9771.42%$4,4142.87% TOTAL GENERAL GOVT.$2,204,18521.17%$2,340,33221.01%$136,1476.18% Police2,619,53825.16%2,658,30323.86%$38,7651.48% Ambulance - Bldg.00.00%0 $0#DIV/0! Chemical Assessment Team57,0000.55%61,8860.56%$4,8868.57% Emergency Mgmt Serv9,5590.09%10,0610.09%$5025.25% Fire630,5286.06%561,9035.04%($68,625)-10.88% Animal Control22,8760.22%22,5140.20%($362)-1.58% TOTAL PUBLIC SAFETY$3,339,50132.07%$3,314,66729.75%($24,834)-0.74%

28. General Fund EXPENDITURE COMPARISONS 2014-2015 DepartmentsBudget 2014 Proposed Budget 2015 Difference $Difference % Engineering730,6307.02%793,2627.12%$62,6328.57% Bldg Inspection & Zoning324,0933.11%396,8743.56%$72,78122.46% Streets & Alleys1,373,39713.19%1,437,55812.90%$64,1614.67% Airport485,6794.66%521,2674.68%$35,5887.33% Public Way Maintenance123,3961.19%94,6810.85%($28,715)-23.27% Street Lighting210,1102.02%281,5422.53%$71,43234.00% TOTAL PUBLIC WORKS$3,247,305.0031.19%$3,525,184.0031.64%$277,8798.56% Aquatic Center & Skate Park224,6122.16%233,0852.09%$8,4733.77% Park Maintenance581,5755.59%550,2044.94%($31,371)-5.39% Municipal Band10,3500.10%14,6070.13%$4,25741.13% Library15,1970.15%00.00%($15,197)-100.00% Ice Arena35,6980.34%50,0590.45%$14,36140.23% Comm Serv Admin332,6463.19%341,4253.06%$8,7792.64% Youth Development38,4720.37%38,5080.35%$360.09% Community Services Gen17,7640.17%16,5680.15%($1,196)-6.73% Community Education167,1551.61%179,5381.61%$12,3837.41% Recreation173,4791.67%197,6641.77%$24,18513.94% TOTAL COMMUNITY SERVICES$1,596,94815.34%$1,621,65814.56%$24,7101.55% Capital Equipment$00.00%$339,0853.04%$339,085#DIV/0! Insurance Contingency$25,000.000.24%$0.000.00%($25,000)-100.00% TOTAL EXPENDITURES$10,412,939100%$11,140,926100%$727,9876.99%

29. GENERAL FUND Expenditure Breakdown By Type 2014 vs 2015 Budget Proposed 14 to 15 Type of Expenditure20142015 Difference A.Personnel Services$6,597,854(63.36%)$6,953,494(62.41%)$355,640(5.39%) B.Supplies and Other Services/Charges (O&M)3,435,803(33.%)3,848,347(34.54%)$412,544(12.01%) C.Capital Outlay0(.%)0 $0#DIV/0! D.Debt Service/Transfers379,282(3.64%)339,085(3.04%)-$40,197-(10.6%) Total all Types$10,412,939100.00%$11,140,926100.00%$727,987(6.99%)

30. City of Marshall 2015 Budget & Levy Public Hearing Tuesday, December 9, 2014 - 6:30 P.M. Professional Development Room Marshall Middle School, 401 South Saratoga Street 1.Public Hearing on 2015 Budget & Levy A. Staff Presentation B. Public Comment 2.Continuation Hearing of 2015 Property Tax Levy/Budget: (if necessary) December 23, 2014 6:30 P.M. Marshall Middle School, 401 South Saratoga Street 3.Adoption of 2015 Property Tax Levy/Budget: Regular City Council Meeting December 23, 2014 6:30 P.M. Marshall Middle School, 401 South Saratoga Street

31. 2014 Revenues 2015 Revenues 831,424 823,034 2013 Expenses 2015 Expenses 862,316 *905,874 * Based on original budget submitted in September. Library Board December 9 th tentative changes approved.

32. 2014 Revenues 2015 Revenues 119,677 2014 Expenses 2015 Expenses 129,641 129,817

33. 2015 Revenues ($) 2015 Expenses ($) Wastewater5,114,6566,421,912 Stormwater952,6651,832,417 Liquor Store3,997,7683,885,321